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HJR 1275 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, and 9 of Article VII and creating a new section in 3
Article XII of the State Constitution to prohibit 4
levying ad valorem taxes on tangible personal property 5
by counties, school districts, and municipalities and 6
to provide an effective date. 7
8
Be It Resolved by the Legislature of the State of Florida: 9
10
That the following amendments to Sections 3, 4, and 9 of 11
Article VII and the creation of a new section in Article XII of 12
the State Constitution are agreed to and shall be submitted to 13
the electors of this state for approval or rejection at the next 14
general election or at an earlier special election specifically 15
authorized by law for that purpose: 16
ARTICLE VII 17
FINANCE AND TAXATION 18
SECTION 3. Taxes; exemptions.— 19
(a) All property owned by a municipality and used 20
exclusively by it for municipal or public purposes shall be 21
exempt from taxation. A municipality, owning property outside 22
the municipality, may be required by general law to make payment 23
to the taxing unit in which the property is located. Such 24
portions of property as are used predominantly for educational, 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
literary, scientific, religious or charitable purposes may be 26
exempted by general law from taxation. 27
(b) There shall be exempt from taxation, cumulatively, to 28
every head of a family residing in this state, household goods 29
and personal effects to the value fixed by general law, not less 30
than one thousand dollars, and to every widow or widower or 31
person who is blind or totally and permanently disabled, 32
property to the value fixed by general law not less than five 33
hundred dollars. 34
(c) Any county or municipality may, for the purpose of its 35
respective tax levy and subject to the provisions of this 36
subsection and general law, grant community and economic 37
development ad valorem tax exemptions to new businesses and 38
expansions of existing businesses, as defined by general law. 39
Such an exemption may be granted only by ordinance of the county 40
or municipality, and only after the electors of the county or 41
municipality voting on such question in a referendum authorize 42
the county or municipality to adopt such ordinances. An 43
exemption so granted shall apply to improvements to real 44
property made by or for the use of a new business and 45
improvements to real property related to the expansion of an 46
existing business and shall also apply to tangible personal 47
property of such new business and tangible personal property 48
related to the expansion of an existing business. The amount or 49
limits of the amount of such exemption shall be specified by 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
general law. The period of time for which such exemption may be 51
granted to a new business or expansion of an existing business 52
shall be determined by general law. The authority to grant such 53
exemption shall expire ten years from the date of approval by 54
the electors of the county or municipality, and may be renewable 55
by referendum as provided by general law. 56
(d) Any county or municipality may, for the purpose of its 57
respective tax levy and subject to the provisions of this 58
subsection and general law, grant historic preservation ad 59
valorem tax exemptions to owners of historic properties. This 60
exemption may be granted only by ordinance of the county or 61
municipality. The amount or limits of the amount of this 62
exemption and the requirements for eligible properties must be 63
specified by general law. The period of time for which this 64
exemption may be granted to a property owner shall be determined 65
by general law. 66
(e) By general law and subject to conditions specified 67
therein: 68
(1) Twenty-five thousand dollars of the assessed value of 69
property subject to tangible personal property tax shall be 70
exempt from ad valorem taxation. 71
(2) The assessed value of solar devices or renewable 72
energy source devices subject to tangible personal property tax 73
may be exempt from ad valorem taxation, subject to limitations 74
provided by general law. 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
(f) There shall be granted an ad valorem tax exemption for 76
real property dedicated in perpetuity for conservation purposes, 77
including real property encumbered by perpetual conservation 78
easements or by other perpetual conservation protections, as 79
defined by general law. 80
(f)(g) By general law and subject to the conditions 81
specified therein, each person who receives a homestead 82
exemption as provided in section 6 of this article; who was a 83
member of the United States military or military reserves, the 84
United States Coast Guard or its reserves, or the Florida 85
National Guard; and who was deployed during the preceding 86
calendar year on active duty outside the continental United 87
States, Alaska, or Hawaii in support of military operations 88
designated by the legislature shall receive an additional 89
exemption equal to a percentage of the taxable value of his or 90
her homestead property. The applicable percentage shall be 91
calculated as the number of days during the preceding calendar 92
year the person was deployed on active duty outside the 93
continental United States, Alaska, or Hawaii in support of 94
military operations designated by the legislature divided by the 95
number of days in that year. 96
SECTION 4. Taxation; assessments.—By general law 97
regulations shall be prescribed which shall secure a just 98
valuation of all property for ad valorem taxation, provided: 99
(a) Agricultural land, land producing high water recharge 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
to Florida's aquifers, or land used exclusively for 101
noncommercial recreational purposes may be classified by general 102
law and assessed solely on the basis of character or use. 103
(b) As provided by general law and subject to conditions, 104
limitations, and reasonable definitions specified therein, land 105
used for conservation purposes shall be classified by general 106
law and assessed solely on the basis of character or use. 107
(c) Pursuant to general law tangible personal property 108
held for sale as stock in trade and livestock may be valued for 109
taxation at a specified percentage of its value, may be 110
classified for tax purposes, or may be exempted from taxation. 111
(d) All persons entitled to a homestead exemption under 112
section 6 of this article shall have their homestead assessed at 113
just value as of January 1 of the year following the effective 114
date of this amendment. This assessment shall change only as 115
provided in this subsection. 116
(1) Assessments subject to this subsection shall be 117
changed annually on January 1st of each year; but those changes 118
in assessments shall not exceed the lower of the following: 119
a. Three percent (3%) of the assessment for the prior 120
year. 121
b. The percent change in the Consumer Price Index for all 122
urban consumers, U.S. City Average, all items 1967=100, or 123
successor reports for the preceding calendar year as initially 124
reported by the United States Department of Labor, Bureau 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
Labor Statistics. 126
(2) No assessment shall exceed just value. 127
(3) After any change of ownership, as provided by general 128
law, homestead property shall be assessed at just value as of 129
January 1 of the following year, unless the provisions of 130
paragraph (8) apply. Thereafter, the homestead shall be assessed 131
as provided in this subsection. 132
(4) New homestead property shall be assessed at just value 133
as of January 1st of the year following the establishment of the 134
homestead, unless the provisions of paragraph (8) apply. That 135
assessment shall only change as provided in this subsection. 136
(5) Changes, additions, reductions, or improvements to 137
homestead property shall be assessed as provided for by general 138
law; provided, however, after the adjustment for any change, 139
addition, reduction, or improvement, the property shall be 140
assessed as provided in this subsection. 141
(6) In the event of a termination of homestead status, the 142
property shall be assessed as provided by general law. 143
(7) The provisions of this amendment are severable. If any 144
of the provisions of this amendment shall be held 145
unconstitutional by any court of competent jurisdiction, the 146
decision of such court shall not affect or impair any remaining 147
provisions of this amendment. 148
(8)a. A person who establishes a new homestead as of 149
January 1 and who has received a homestead exemption pursuant to 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
section 6 of this article as of January 1 of any of the three 151
years immediately preceding the establishment of the new 152
homestead is entitled to have the new homestead assessed at less 153
than just value. The assessed value of the newly established 154
homestead shall be determined as follows: 155
1. If the just value of the new homestead is greater than 156
or equal to the just value of the prior homestead as of January 157
1 of the year in which the prior homestead was abandoned, the 158
assessed value of the new homestead shall be the just value of 159
the new homestead minus an amount equal to the lesser of 160
$500,000 or the difference between the just value and the 161
assessed value of the prior homestead as of January 1 of the 162
year in which the prior homestead was abandoned. Thereafter, the 163
homestead shall be assessed as provided in this subsection. 164
2. If the just value of the new homestead is less than the 165
just value of the prior homestead as of January 1 of the year in 166
which the prior homestead was abandoned, the assessed value of 167
the new homestead shall be equal to the just value of the new 168
homestead divided by the just value of the prior homestead and 169
multiplied by the assessed value of the prior homestead. 170
However, if the difference between the just value of the new 171
homestead and the assessed value of the new homestead calculated 172
pursuant to this sub-subparagraph is greater than $500,000, the 173
assessed value of the new homestead shall be increased so that 174
the difference between the just value and the assessed value 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
equals $500,000. Thereafter, the homestead shall be assessed as 176
provided in this subsection. 177
b. By general law and subject to conditions specified 178
therein, the legislature shall provide for application of this 179
paragraph to property owned by more than one person. 180
(d)(e) The legislature may, by general law, for assessment 181
purposes and subject to the provisions of this subsection, allow 182
counties and municipalities to authorize by ordinance that 183
historic property may be assessed solely on the basis of 184
character or use. Such character or use assessment shall apply 185
only to the jurisdiction adopting the ordinance. The 186
requirements for eligible properties must be specified by 187
general law. 188
(e)(f) A county may, in the manner prescribed by general 189
law, provide for a reduction in the assessed value of homestead 190
property to the extent of any increase in the assessed value of 191
that property which results from the construction or 192
reconstruction of the property for the purpose of providing 193
living quarters for one or more natural or adoptive grandparents 194
or parents of the owner of the property or of the owner's spouse 195
if at least one of the grandparents or parents for whom the 196
living quarters are provided is 62 years of age or older. Such a 197
reduction may not exceed the lesser of the following: 198
(1) The increase in assessed value resulting from 199
construction or reconstruction of the property. 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
(2) Twenty percent (20%) of the total assessed value of 201
the property as improved. 202
(f)(g) For all levies other than school district levies, 203
assessments of residential real property, as defined by general 204
law, which contains nine units or fewer and which is not subject 205
to the assessment limitations set forth in subsections (a) 206
through (d) shall change only as provided in this subsection. 207
(1) Assessments subject to this subsection shall be 208
changed annually on the date of assessment provided by law; but 209
those changes in assessments shall not exceed ten percent (10%) 210
of the assessment for the prior year. 211
(2) No assessment shall exceed just value. 212
(3) After a change of ownership or control, as defined by 213
general law, including any change of ownership of a legal entity 214
that owns the property, such property shall be assessed at just 215
value as of the next assessment date. Thereafter, such property 216
shall be assessed as provided in this subsection. 217
(4) Changes, additions, reductions, or improvements to 218
such property shall be assessed as provided for by general law; 219
however, after the adjustment for any change, addition, 220
reduction, or improvement, the property shall be assessed as 221
provided in this subsection. 222
(g)(h) For all levies other than school district levies, 223
assessments of real property that is not subject to the 224
assessment limitations set forth in subsections (a), (b), (c), 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
(a) through (d) and (f) (g) shall change only as provided in 226
this subsection. 227
(1) Assessments subject to this subsection shall be 228
changed annually on the date of assessment provided by law; but 229
those changes in assessments shall not exceed ten percent (10%) 230
of the assessment for the prior year. 231
(2) No assessment shall exceed just value. 232
(3) The legislature must provide that such property shall 233
be assessed at just value as of the next assessment date after a 234
qualifying improvement, as defined by general law, is made to 235
such property. Thereafter, such property shall be assessed as 236
provided in this subsection. 237
(4) The legislature may provide that such property shall 238
be assessed at just value as of the next assessment date after a 239
change of ownership or control, as defined by general law, 240
including any change of ownership of the legal entity that owns 241
the property. Thereafter, such property shall be assessed as 242
provided in this subsection. 243
(5) Changes, additions, reductions, or improvements to 244
such property shall be assessed as provided for by general law; 245
however, after the adjustment for any change, addition, 246
reduction, or improvement, the property shall be assessed as 247
provided in this subsection. 248
(h)(i) The legislature, by general law and subject to 249
conditions specified therein, may prohibit the consideration of 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
the following in the determination of the assessed value of real 251
property: 252
(1) Any change or improvement to real property used for 253
residential purposes made to improve the property's resistance 254
to wind damage. 255
(2) The installation of a solar or renewable energy source 256
device. 257
(i)(j)(1) The assessment of the following working 258
waterfront properties shall be based upon the current use of the 259
property: 260
a. Land used predominantly for commercial fishing 261
purposes. 262
b. Land that is accessible to the public and used for 263
vessel launches into waters that are navigable. 264
c. Marinas and drystacks that are open to the public. 265
d. Water-dependent marine manufacturing facilities, 266
commercial fishing facilities, and marine vessel construction 267
and repair facilities and their support activities. 268
(2) The assessment benefit provided by this subsection is 269
subject to conditions and limitations and reasonable definitions 270
as specified by the legislature by general law. 271
SECTION 9. Local taxes.— 272
(a) Counties, school districts, and municipalities shall, 273
and special districts may, be authorized by law to levy ad 274
valorem taxes and may be authorized by general law to levy other 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
taxes, for their respective purposes, except ad valorem taxes on 276
intangible personal property and tangible personal property and 277
taxes prohibited by this constitution. 278
(b) Ad valorem taxes, exclusive of taxes levied for the 279
payment of bonds and taxes levied for periods not longer than 280
two years when authorized by vote of the electors who are the 281
owners of freeholds therein not wholly exempt from taxation, 282
shall not be levied in excess of the following millages upon the 283
assessed value of real estate and tangible personal property: 284
for all county purposes, ten mills; for all municipal purposes, 285
ten mills; for all school purposes, ten mills; for water 286
management purposes for the northwest portion of the state lying 287
west of the line between ranges two and three east, 0.05 mill; 288
for water management purposes for the remaining portions of the 289
state, 1.0 mill; and for all other special districts a millage 290
authorized by law approved by vote of the electors who are 291
owners of freeholds therein not wholly exempt from taxation. A 292
county furnishing municipal services may, to the extent 293
authorized by law, levy additional taxes within the limits fixed 294
for municipal purposes. 295
ARTICLE XII 296
SCHEDULE 297
Prohibition on levying ad valorem taxes on tangible 298
personal property by counties, school districts, and 299
municipalities.—This section and the amendments to Sections 3, 300
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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
4, and 9 of Article VII, prohibiting the levying of ad valorem 301
taxes on tangible personal property by counties, school 302
districts, and municipalities, shall take effect January 1, 303
2027. 304
BE IT FURTHER RESOLVED that the following statement be 305
placed on the ballot: 306
CONSTITUTIONAL AMENDMENT 307
ARTICLE VII, SECTIONS 3, 4, AND 9 308
ARTICLE XII 309
PROHIBITION ON LEVYING AD VALOREM TAXES ON TANGIBLE 310
PERSONAL PROPERTY BY CERTAIN ENTITIES.—Proposing amendments to 311
the State Constitution to prohibit the levying of ad valorem 312
taxes on tangible personal property by counties, school 313
districts, and municipalities. This amendment takes effect 314
January 1, 2027. 315