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HJR 787 2026
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
House Joint Resolution 1
A joint resolution proposing amendments to Sections 3, 2
4, 6, and 9 of Article VII of the State Constitution 3
to remove the authority of counties and school 4
districts to levy ad valorem taxes. 5
6
Be It Resolved by the Legislature of the State of Florida: 7
8
That the following amendment to Sections 3, 4, 6, and 9 of 9
Article VII of the State Constitution is agreed to and shall be 10
submitted to the electors of this state for approval or 11
rejection at the next general election or at an earlier special 12
election specifically authorized by law for that purpose: 13
ARTICLE VII 14
FINANCE AND TAXATION 15
SECTION 3. Taxes; exemptions.— 16
(a) All property owned by a municipality and used 17
exclusively by it for municipal or public purposes shall be 18
exempt from taxation. A municipality, owning property outside 19
the municipality, may be required by general law to make payment 20
to the taxing unit in which the property is located. Such 21
portions of property as are used predominantly for educational, 22
literary, scientific, religious or charitable purposes may be 23
exempted by general law from taxation. 24
(b) There shall be exempt from taxation, cumulatively, to 25
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
every head of a family residing in this state, household goods 26
and personal effects to the value fixed by general law, not less 27
than one thousand dollars, and to every widow or widower or 28
person who is blind or totally and permanently disabled, 29
property to the value fixed by general law not less than five 30
hundred dollars. 31
(c) Any county or municipality may, for the purpose of its 32
respective tax levy and subject to the provisions of this 33
subsection and general law, grant community and economic 34
development ad valorem tax exemptions to new businesses and 35
expansions of existing businesses, as defined by general law. 36
Such an exemption may be granted only by ordinance of the county 37
or municipality, and only after the electors of the county or 38
municipality voting on such question in a referendum authorize 39
the county or municipality to adopt such ordinances. An 40
exemption so granted shall apply to improvements to real 41
property made by or for the use of a new business and 42
improvements to real property related to the expansion of an 43
existing business and shall also apply to tangible personal 44
property of such new business and tangible personal property 45
related to the expansion of an existing business. The amount or 46
limits of the amount of such exemption shall be specified by 47
general law. The period of time for which such exemption may be 48
granted to a new business or expansion of an existing business 49
shall be determined by general law. The authority to grant such 50
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
exemption shall expire ten years from the date of approval by 51
the electors of the county or municipality, and may be renewable 52
by referendum as provided by general law. 53
(d) Any county or municipality may, for the purpose of its 54
respective tax levy and subject to the provisions of this 55
subsection and general law, grant historic preservation ad 56
valorem tax exemptions to owners of historic properties. This 57
exemption may be granted only by ordinance of the county or 58
municipality. The amount or limits of the amount of this 59
exemption and the requirements for eligible properties must be 60
specified by general law. The period of time for which this 61
exemption may be granted to a property owner shall be determined 62
by general law. 63
(e) By general law and subject to conditions specified 64
therein: 65
(1) Twenty-five thousand dollars of the assessed value of 66
property subject to tangible personal property tax shall be 67
exempt from ad valorem taxation. 68
(2) The assessed value of solar devices or renewable 69
energy source devices subject to tangible personal property tax 70
may be exempt from ad valorem taxation, subject to limitations 71
provided by general law. 72
(f) There shall be granted an ad valorem tax exemption for 73
real property dedicated in perpetuity for conservation purposes, 74
including real property encumbered by perpetual conservation 75
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
easements or by other perpetual conservation protections, as 76
defined by general law. 77
(g) By general law and subject to the conditions specified 78
therein, each person who receives a homestead exemption as 79
provided in section 6 of this article; who was a member of the 80
United States military or military reserves, the United States 81
Coast Guard or its reserves, or the Florida National Guard; and 82
who was deployed during the preceding calendar year on active 83
duty outside the continental United States, Alaska, or Hawaii in 84
support of military operations designated by the legislature 85
shall receive an additional exemption equal to a percentage of 86
the taxable value of his or her homestead property. The 87
applicable percentage shall be calculated as the number of days 88
during the preceding calendar year the person was deployed on 89
active duty outside the continental United States, Alaska, or 90
Hawaii in support of military operations designated by the 91
legislature divided by the number of days in that year. 92
SECTION 4. Taxation; assessments.—By general law 93
regulations shall be prescribed which shall secure a just 94
valuation of all property for ad valorem taxation, provided: 95
(a) Agricultural land, land producing high water recharge 96
to Florida's aquifers, or land used exclusively for 97
noncommercial recreational purposes may be classified by general 98
law and assessed solely on the basis of character or use. 99
(b) As provided by general law and subject to conditions, 100
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
limitations, and reasonable definitions specified therein, land 101
used for conservation purposes shall be classified by general 102
law and assessed solely on the basis of character or use. 103
(c) Pursuant to general law tangible personal property 104
held for sale as stock in trade and livestock may be valued for 105
taxation at a specified percentage of its value, may be 106
classified for tax purposes, or may be exempted from taxation. 107
(d) All persons entitled to a homestead exemption under 108
Section 6 of this Article shall have their homestead assessed at 109
just value as of January 1 of the year following the effective 110
date of this amendment. This assessment shall change only as 111
provided in this subsection. 112
(1) Assessments subject to this subsection shall be 113
changed annually on January 1st of each year; but those changes 114
in assessments shall not exceed the lower of the following: 115
a. Three percent (3%) of the assessment for the prior 116
year. 117
b. The percent change in the Consumer Price Index for all 118
urban consumers, U.S. City Average, all items 1967=100, or 119
successor reports for the preceding calendar year as initially 120
reported by the United States Department of Labor, Bureau of 121
Labor Statistics. 122
(2) No assessment shall exceed just value. 123
(3) After any change of ownership, as provided by general 124
law, homestead property shall be assessed at just value as of 125
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
January 1 of the following year, unless the provisions of 126
paragraph (8) apply. Thereafter, the homestead shall be assessed 127
as provided in this subsection. 128
(4) New homestead property shall be assessed at just value 129
as of January 1st of the year following the establishment of the 130
homestead, unless the provisions of paragraph (8) apply. That 131
assessment shall only change as provided in this subsection. 132
(5) Changes, additions, reductions, or improvements to 133
homestead property shall be assessed as provided for by general 134
law; provided, however, after the adjustment for any change, 135
addition, reduction, or improvement, the property shall be 136
assessed as provided in this subsection. 137
(6) In the event of a termination of homestead status, the 138
property shall be assessed as provided by general law. 139
(7) The provisions of this amendment are severable. If any 140
of the provisions of this amendment shall be held 141
unconstitutional by any court of competent jurisdiction, the 142
decision of such court shall not affect or impair any remaining 143
provisions of this amendment. 144
(8)a. A person who establishes a new homestead as of 145
January 1 and who has received a homestead exemption pursuant to 146
Section 6 of this Article as of January 1 of any of the three 147
years immediately preceding the establishment of the new 148
homestead is entitled to have the new homestead assessed at less 149
than just value. The assessed value of the newly established 150
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
homestead shall be determined as follows: 151
1. If the just value of the new homestead is greater than 152
or equal to the just value of the prior homestead as of January 153
1 of the year in which the prior homestead was abandoned, the 154
assessed value of the new homestead shall be the just value of 155
the new homestead minus an amount equal to the lesser of 156
$500,000 or the difference between the just value and the 157
assessed value of the prior homestead as of January 1 of the 158
year in which the prior homestead was abandoned. Thereafter, the 159
homestead shall be assessed as provided in this subsection. 160
2. If the just value of the new homestead is less than the 161
just value of the prior homestead as of January 1 of the year in 162
which the prior homestead was abandoned, the assessed value of 163
the new homestead shall be equal to the just value of the new 164
homestead divided by the just value of the prior homestead and 165
multiplied by the assessed value of the prior homestead. 166
However, if the difference between the just value of the new 167
homestead and the assessed value of the new homestead calculated 168
pursuant to this sub-subparagraph is greater than $500,000, the 169
assessed value of the new homestead shall be increased so that 170
the difference between the just value and the assessed value 171
equals $500,000. Thereafter, the homestead shall be assessed as 172
provided in this subsection. 173
b. By general law and subject to conditions specified 174
therein, the legislature shall provide for application of this 175
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
paragraph to property owned by more than one person. 176
(e) The legislature may, by general law, for assessment 177
purposes and subject to the provisions of this subsection, allow 178
counties and municipalities to authorize by ordinance that 179
historic property may be assessed solely on the basis of 180
character or use. Such character or use assessment shall apply 181
only to the jurisdiction adopting the ordinance. The 182
requirements for eligible properties must be specified by 183
general law. 184
(f) A county may, in the manner prescribed by general law, 185
provide for a reduction in the assessed value of homestead 186
property to the extent of any increase in the assessed value of 187
that property which results from the construction or 188
reconstruction of the property for the purpose of providing 189
living quarters for one or more natural or adoptive grandparents 190
or parents of the owner of the property or of the owner's spouse 191
if at least one of the grandparents or parents for whom the 192
living quarters are provided is 62 years of age or older. Such a 193
reduction may not exceed the lesser of the following: 194
(1) The increase in assessed value resulting from 195
construction or reconstruction of the property. 196
(2) Twenty percent of the total assessed value of the 197
property as improved. 198
(g) For all levies other than school district levies, 199
assessments of residential real property, as defined by general 200
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
law, which contains nine units or fewer and which is not subject 201
to the assessment limitations set forth in subsections (a) 202
through (d) shall change only as provided in this subsection. 203
(1) Assessments subject to this subsection shall be 204
changed annually on the date of assessment provided by law; but 205
those changes in assessments shall not exceed ten percent (10%) 206
of the assessment for the prior year. 207
(2) No assessment shall exceed just value. 208
(3) After a change of ownership or control, as defined by 209
general law, including any change of ownership of a legal entity 210
that owns the property, such property shall be assessed at just 211
value as of the next assessment date. Thereafter, such property 212
shall be assessed as provided in this subsection. 213
(4) Changes, additions, reductions, or improvements to 214
such property shall be assessed as provided for by general law; 215
however, after the adjustment for any change, addition, 216
reduction, or improvement, the property shall be assessed as 217
provided in this subsection. 218
(h) For all levies other than school district levies, 219
assessments of real property that is not subject to the 220
assessment limitations set forth in subsections (a) through (d) 221
and (g) shall change only as provided in this subsection. 222
(1) Assessments subject to this subsection shall be 223
changed annually on the date of assessment provided by law; but 224
those changes in assessments shall not exceed ten percent (10%) 225
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
of the assessment for the prior year. 226
(2) No assessment shall exceed just value. 227
(3) The legislature must provide that such property shall 228
be assessed at just value as of the next assessment date after a 229
qualifying improvement, as defined by general law, is made to 230
such property. Thereafter, such property shall be assessed as 231
provided in this subsection. 232
(4) The legislature may provide that such property shall 233
be assessed at just value as of the next assessment date after a 234
change of ownership or control, as defined by general law, 235
including any change of ownership of the legal entity that owns 236
the property. Thereafter, such property shall be assessed as 237
provided in this subsection. 238
(5) Changes, additions, reductions, or improvements to 239
such property shall be assessed as provided for by general law; 240
however, after the adjustment for any change, addition, 241
reduction, or improvement, the property shall be assessed as 242
provided in this subsection. 243
(i) The legislature, by general law and subject to 244
conditions specified therein, may prohibit the consideration of 245
the following in the determination of the assessed value of real 246
property: 247
(1) Any change or improvement to real property used for 248
residential purposes made to improve the property's resistance 249
to wind damage. 250
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
(2) The installation of a solar or renewable energy source 251
device. 252
(j)(1) The assessment of the following working waterfront 253
properties shall be based upon the current use of the property: 254
a. Land used predominantly for commercial fishing 255
purposes. 256
b. Land that is accessible to the public and used for 257
vessel launches into waters that are navigable. 258
c. Marinas and drystacks that are open to the public. 259
d. Water-dependent marine manufacturing facilities, 260
commercial fishing facilities, and marine vessel construction 261
and repair facilities and their support activities. 262
(2) The assessment benefit provided by this subsection is 263
subject to conditions and limitations and reasonable definitions 264
as specified by the legislature by general law. 265
SECTION 6. Homestead exemptions.— 266
(a)(1) Every person who has the legal or equitable title 267
to real estate and maintains thereon the permanent residence of 268
the owner, or another legally or naturally dependent upon the 269
owner, shall be exempt from taxation thereon, except assessments 270
for special benefits, as follows: 271
a. Up to the assessed valuation of twenty-five thousand 272
dollars; and 273
b. For all levies other than school district levies, on 274
the assessed valuation greater than fifty thousand dollars and 275
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
up to seventy-five thousand dollars, 276
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upon establishment of right thereto in the manner prescribed by 278
law. The real estate may be held by legal or equitable title, by 279
the entireties, jointly, in common, as a condominium, or 280
indirectly by stock ownership or membership representing the 281
owner's or member's proprietary interest in a corporation owning 282
a fee or a leasehold initially in excess of ninety-eight years. 283
The exemption shall not apply with respect to any assessment 284
roll until such roll is first determined to be in compliance 285
with the provisions of section 4 by a state agency designated by 286
general law. This exemption is repealed on the effective date of 287
any amendment to this Article which provides for the assessment 288
of homestead property at less than just value. 289
(2) The twenty-five thousand dollar amount of assessed 290
valuation exempt from taxation provided in subparagraph (a)(1)b. 291
shall be adjusted annually on January 1 of each year for 292
inflation using the percent change in the Consumer Price Index 293
for All Urban Consumers, U.S. City Average, all items 1967=100, 294
or successor reports for the preceding calendar year as 295
initially reported by the United States Department of Labor, 296
Bureau of Labor Statistics, if such percent change is positive. 297
(3) The amount of assessed valuation exempt from taxation 298
for which every person who has the legal or equitable title to 299
real estate and maintains thereon the permanent residence of the 300
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owner, or another person legally or naturally dependent upon the 301
owner, is eligible, and which applies solely to levies other 302
than school district levies, that is added to this constitution 303
after January 1, 2025, shall be adjusted annually on January 1 304
of each year for inflation using the percent change in the 305
Consumer Price Index for All Urban Consumers, U.S. City Average, 306
all items 1967=100, or successor reports for the preceding 307
calendar year as initially reported by the United States 308
Department of Labor, Bureau of Labor Statistics, if such percent 309
change is positive, beginning the year following the effective 310
date of such exemption. 311
(b) Not more than one exemption shall be allowed any 312
individual or family unit or with respect to any residential 313
unit. No exemption shall exceed the value of the real estate 314
assessable to the owner or, in case of ownership through stock 315
or membership in a corporation, the value of the proportion 316
which the interest in the corporation bears to the assessed 317
value of the property. 318
(c) By general law and subject to conditions specified 319
therein, the Legislature may provide to renters, who are 320
permanent residents, ad valorem tax relief on all ad valorem tax 321
levies. Such ad valorem tax relief shall be in the form and 322
amount established by general law. 323
(d) The legislature may, by general law, allow counties or 324
municipalities, for the purpose of their respective tax levies 325
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
and subject to the provisions of general law, to grant either or 326
both of the following additional homestead tax exemptions: 327
(1) An exemption not exceeding fifty thousand dollars to a 328
person who has the legal or equitable title to real estate and 329
maintains thereon the permanent residence of the owner, who has 330
attained age sixty-five, and whose household income, as defined 331
by general law, does not exceed twenty thousand dollars; or 332
(2) An exemption equal to the assessed value of the 333
property to a person who has the legal or equitable title to 334
real estate with a just value less than two hundred and fifty 335
thousand dollars, as determined in the first tax year that the 336
owner applies and is eligible for the exemption, and who has 337
maintained thereon the permanent residence of the owner for not 338
less than twenty-five years, who has attained age sixty-five, 339
and whose household income does not exceed the income limitation 340
prescribed in paragraph (1). 341
342
The general law must allow counties and municipalities to grant 343
these additional exemptions, within the limits prescribed in 344
this subsection, by ordinance adopted in the manner prescribed 345
by general law, and must provide for the periodic adjustment of 346
the income limitation prescribed in this subsection for changes 347
in the cost of living. 348
(e)(1) Each veteran who is age 65 or older who is 349
partially or totally permanently disabled shall receive a 350
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
discount from the amount of the ad valorem tax otherwise owed on 351
homestead property the veteran owns and resides in if the 352
disability was combat related and the veteran was honorably 353
discharged upon separation from military service. The discount 354
shall be in a percentage equal to the percentage of the 355
veteran's permanent, service-connected disability as determined 356
by the United States Department of Veterans Affairs. To qualify 357
for the discount granted by this paragraph, an applicant must 358
submit to the county property appraiser, by March 1, an official 359
letter from the United States Department of Veterans Affairs 360
stating the percentage of the veteran's service-connected 361
disability and such evidence that reasonably identifies the 362
disability as combat related and a copy of the veteran's 363
honorable discharge. If the property appraiser denies the 364
request for a discount, the appraiser must notify the applicant 365
in writing of the reasons for the denial, and the veteran may 366
reapply. The Legislature may, by general law, waive the annual 367
application requirement in subsequent years. 368
(2) If a veteran who receives the discount described in 369
paragraph (1) predeceases his or her spouse, and if, upon the 370
death of the veteran, the surviving spouse holds the legal or 371
beneficial title to the homestead property and permanently 372
resides thereon, the discount carries over to the surviving 373
spouse until he or she remarries or sells or otherwise disposes 374
of the homestead property. If the surviving spouse sells or 375
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
otherwise disposes of the property, a discount not to exceed the 376
dollar amount granted from the most recent ad valorem tax roll 377
may be transferred to the surviving spouse's new homestead 378
property, if used as his or her permanent residence and he or 379
she has not remarried. 380
(3) This subsection is self-executing and does not require 381
implementing legislation. 382
(f) By general law and subject to conditions and 383
limitations specified therein, the Legislature may provide ad 384
valorem tax relief equal to the total amount or a portion of the 385
ad valorem tax otherwise owed on homestead property to: 386
(1) The surviving spouse of a veteran who died from 387
service-connected causes while on active duty as a member of the 388
United States Armed Forces. 389
(2) The surviving spouse of a first responder who died in 390
the line of duty. 391
(3) A first responder who is totally and permanently 392
disabled as a result of an injury or injuries sustained in the 393
line of duty. Causal connection between a disability and service 394
in the line of duty shall not be presumed but must be determined 395
as provided by general law. For purposes of this paragraph, the 396
term "disability" does not include a chronic condition or 397
chronic disease, unless the injury sustained in the line of duty 398
was the sole cause of the chronic condition or chronic disease. 399
400
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As used in this subsection and as further defined by general 401
law, the term "first responder" means a law enforcement officer, 402
a correctional officer, a firefighter, an emergency medical 403
technician, or a paramedic, and the term "in the line of duty" 404
means arising out of and in the actual performance of duty 405
required by employment as a first responder. 406
SECTION 9. Local taxes.— 407
(a) Counties, school districts, and Municipalities shall, 408
and special districts may, be authorized by law to levy ad 409
valorem taxes and may be authorized by general law to levy other 410
taxes, for their respective purposes, except ad valorem taxes on 411
intangible personal property and taxes prohibited by this 412
constitution. 413
(b) Ad valorem taxes, exclusive of taxes levied for the 414
payment of bonds and taxes levied for periods not longer than 415
two years when authorized by vote of the electors who are the 416
owners of freeholds therein not wholly exempt from taxation, 417
shall not be levied in excess of the following millages upon the 418
assessed value of real estate and tangible personal property: 419
for all county purposes, ten mills; for all municipal purposes, 420
ten mills; for all school purposes, ten mills; for water 421
management purposes for the northwest portion of the state lying 422
west of the line between ranges two and three east, 0.05 mill; 423
for water management purposes for the remaining portions of the 424
state, 1.0 mill; and for all other special districts a millage 425
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
authorized by law approved by vote of the electors who are 426
owners of freeholds therein not wholly exempt from taxation. A 427
county furnishing municipal services may, to the extent 428
authorized by law, levy additional taxes within the limits fixed 429
for municipal purposes. 430
BE IT FURTHER RESOLVED that the following statement be 431
placed on the ballot: 432
CONSTITUTIONAL AMENDMENT 433
ARTICLE VII, SECTION 3, 4, 6, AND 9 434
REMOVE AD VALOREM TAXING AUTHORITY OF COUNTIES AND SCHOOL 435
DISTRICTS.—Proposing an amendment to the State Constitution to 436
remove the authority of counties and school districts to levy ad 437
valorem taxes. 438