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HJR 1411 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 an amendment to Section 4 2
of Article VII and the creation of a new section in 3
Article XII of the State Constitution to prohibit an 4
increase in the value of certain assessments for 5
property with a decreasing just valuation and to 6
provide an effective date. 7
8
Be It Resolved by the Legislature of the State of Florida: 9
10
That the following amendment to Section 4 of Article VII 11
and the creation of a new section in Article XII of the State 12
Constitution is agreed to and shall be submitted to the electors 13
of this state for approval or rejection at the next general 14
election or at an earlier special election specifically 15
authorized by law for that purpose: 16
ARTICLE VII 17
FINANCE AND TAXATION 18
SECTION 4. Taxation; assessments.—By general law 19
regulations shall be prescribed which shall secure a just 20
valuation of all property for ad valorem taxation, provided: 21
(a) Agricultural land, land producing high water recharge 22
to Florida's aquifers, or land used exclusively for 23
noncommercial recreational purposes may be classified by general 24
law and assessed solely on the basis of character or use. 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
(b) As provided by general law and subject to conditions, 26
limitations, and reasonable definitions specified therein, land 27
used for conservation purposes shall be classified by general 28
law and assessed solely on the basis of character or use. 29
(c) Pursuant to general law tangible personal property 30
held for sale as stock in trade and livestock may be valued for 31
taxation at a specified percentage of its value, may be 32
classified for tax purposes, or may be exempted from taxation. 33
(d) All persons entitled to a homestead exemption under 34
Section 6 of this Article shall have their homestead assessed at 35
just value as of January 1 of the year following the effective 36
date of this amendment. This assessment shall change only as 37
provided in this subsection. 38
(1)a. Except as provided in subparagraph b., assessments 39
subject to this subsection shall be changed annually on January 40
1st of each year; but those changes in assessments shall not 41
exceed the lower of the following: 42
1.a. Three percent (3%) of the assessment for the prior 43
year. 44
2.b. The percent change in the Consumer Price Index for 45
all urban consumers, U.S. City Average, all items 1967=100, or 46
successor reports for the preceding calendar year as initially 47
reported by the United States Department of Labor, Bureau of 48
Labor Statistics. 49
b. Except for assessments described in paragraph (5), an 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
assessment may not increase if the just value for the property 51
is less than the just value of the property on the preceding 52
January 1. 53
(2) No assessment shall exceed just value. 54
(3) After any change of ownership, as provided by general 55
law, homestead property shall be assessed at just value as of 56
January 1 of the following year, unless the provisions of 57
paragraph (8) apply. Thereafter, the homestead shall be assessed 58
as provided in this subsection. 59
(4) New homestead property shall be assessed at just value 60
as of January 1st of the year following the establishment of the 61
homestead, unless the provisions of paragraph (8) apply. That 62
assessment shall only change as provided in this subsection. 63
(5) Changes, additions, reductions, or improvements to 64
homestead property shall be assessed as provided for by general 65
law; provided, however, after the adjustment for any change, 66
addition, reduction, or improvement, the property shall be 67
assessed as provided in this subsection. 68
(6) In the event of a termination of homestead status, the 69
property shall be assessed as provided by general law. 70
(7) The provisions of this amendment are severable. If any 71
of the provisions of this amendment shall be held 72
unconstitutional by any court of competent jurisdiction, the 73
decision of such court shall not affect or impair any remaining 74
provisions of this amendment. 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
(8)a. A person who establishes a new homestead as of 76
January 1 and who has received a homestead exemption pursuant to 77
Section 6 of this Article as of January 1 of any of the three 78
years immediately preceding the establishment of the new 79
homestead is entitled to have the new homestead assessed at less 80
than just value. The assessed value of the newly established 81
homestead shall be determined as follows: 82
1. If the just value of the new homestead is greater than 83
or equal to the just value of the prior homestead as of January 84
1 of the year in which the prior homestead was abandoned, the 85
assessed value of the new homestead shall be the just value of 86
the new homestead minus an amount equal to the lesser of 87
$500,000 or the difference between the just value and the 88
assessed value of the prior homestead as of January 1 of the 89
year in which the prior homestead was abandoned. Thereafter, the 90
homestead shall be assessed as provided in this subsection. 91
2. If the just value of the new homestead is less than the 92
just value of the prior homestead as of January 1 of the year in 93
which the prior homestead was abandoned, the assessed value of 94
the new homestead shall be equal to the just value of the new 95
homestead divided by the just value of the prior homestead and 96
multiplied by the assessed value of the prior homestead. 97
However, if the difference between the just value of the new 98
homestead and the assessed value of the new homestead calculated 99
pursuant to this sub-subparagraph is greater than $500,000, the 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
assessed value of the new homestead shall be increased so that 101
the difference between the just value and the assessed value 102
equals $500,000. Thereafter, the homestead shall be assessed as 103
provided in this subsection. 104
b. By general law and subject to conditions specified 105
therein, the legislature shall provide for application of this 106
paragraph to property owned by more than one person. 107
(e) The legislature may, by general law, for assessment 108
purposes and subject to the provisions of this subsection, allow 109
counties and municipalities to authorize by ordinance that 110
historic property may be assessed solely on the basis of 111
character or use. Such character or use assessment shall apply 112
only to the jurisdiction adopting the ordinance. The 113
requirements for eligible properties must be specified by 114
general law. 115
(f) A county may, in the manner prescribed by general law, 116
provide for a reduction in the assessed value of homestead 117
property to the extent of any increase in the assessed value of 118
that property which results from the construction or 119
reconstruction of the property for the purpose of providing 120
living quarters for one or more natural or adoptive grandparents 121
or parents of the owner of the property or of the owner's spouse 122
if at least one of the grandparents or parents for whom the 123
living quarters are provided is 62 years of age or older. Such a 124
reduction may not exceed the lesser of the following: 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
(1) The increase in assessed value resulting from 126
construction or reconstruction of the property. 127
(2) Twenty percent of the total assessed value of the 128
property as improved. 129
(g) For all levies other than school district levies, 130
assessments of residential real property, as defined by general 131
law, which contains nine units or fewer and which is not subject 132
to the assessment limitations set forth in subsections (a) 133
through (d) shall change only as provided in this subsection. 134
(1)a. Except as provided in subparagraph b., assessments 135
subject to this subsection shall be changed annually on the date 136
of assessment provided by law; but those changes in assessments 137
shall not exceed ten percent (10%) of the assessment for the 138
prior year. 139
b. Except for assessments described in paragraph (4), an 140
assessment may not increase if the just value for the property 141
is less than the just value of the property on the preceding 142
January 1. 143
(2) No assessment shall exceed just value. 144
(3) After a change of ownership or control, as defined by 145
general law, including any change of ownership of a legal entity 146
that owns the property, such property shall be assessed at just 147
value as of the next assessment date. Thereafter, such property 148
shall be assessed as provided in this subsection. 149
(4) Changes, additions, reductions, or improvements 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
such property shall be assessed as provided for by general law; 151
however, after the adjustment for any change, addition, 152
reduction, or improvement, the property shall be assessed as 153
provided in this subsection. 154
(h) For all levies other than school district levies, 155
assessments of real property that is not subject to the 156
assessment limitations set forth in subsections (a) through (d) 157
and (g) shall change only as provided in this subsection. 158
(1)a. Except as provided in subparagraph b., assessments 159
subject to this subsection shall be changed annually on the date 160
of assessment provided by law; but those changes in assessments 161
shall not exceed ten percent (10%) of the assessment for the 162
prior year. 163
b. Except for assessments described in paragraph (5), an 164
assessment may not increase if the just value for the property 165
is less than the just value of the property on the preceding 166
January 1. 167
(2) No assessment shall exceed just value. 168
(3) The legislature must provide that such property shall 169
be assessed at just value as of the next assessment date after a 170
qualifying improvement, as defined by general law, is made to 171
such property. Thereafter, such property shall be assessed as 172
provided in this subsection. 173
(4) The legislature may provide that such property shall 174
be assessed at just value as of the next assessment date after a 175
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change of ownership or control, as defined by general law, 176
including any change of ownership of the legal entity that owns 177
the property. Thereafter, such property shall be assessed as 178
provided in this subsection. 179
(5) Changes, additions, reductions, or improvements to 180
such property shall be assessed as provided for by general law; 181
however, after the adjustment for any change, addition, 182
reduction, or improvement, the property shall be assessed as 183
provided in this subsection. 184
(i) The legislature, by general law and subject to 185
conditions specified therein, may prohibit the consideration of 186
the following in the determination of the assessed value of real 187
property: 188
(1) Any change or improvement to real property used for 189
residential purposes made to improve the property's resistance 190
to wind damage. 191
(2) The installation of a solar or renewable energy source 192
device. 193
(j)(1) The assessment of the following working waterfront 194
properties shall be based upon the current use of the property: 195
a. Land used predominantly for commercial fishing 196
purposes. 197
b. Land that is accessible to the public and used for 198
vessel launches into waters that are navigable. 199
c. Marinas and drystacks that are open to the public. 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
d. Water-dependent marine manufacturing facilities, 201
commercial fishing facilities, and marine vessel construction 202
and repair facilities and their support activities. 203
(2) The assessment benefit provided by this subsection is 204
subject to conditions and limitations and reasonable definitions 205
as specified by the legislature by general law. 206
207
SECTION XII 208
SCHEDULE 209
Assessment of certain property with a decreasing just 210
valuation-This section and the amendment of Section 4 of Article 211
VII, which prohibits an increase in the value of certain 212
assessments for property with a decreasing just valuation, shall 213
take effect January 1, 2027. 214
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BE IT FURTHER RESOLVED that the following statement be 216
placed on the ballot: 217
CONSTITUTIONAL AMENDMENT 218
ARTICLE VII, SECTION 4 219
ARTICLE XII 220
ASSESSMENT OF PROPERTY WITH A DECREASING JUST VALUATION.—221
Proposing an amendment to the State Constitution, effective 222
January 1, 2027, to prohibit increases in the assessed value of 223
homestead and nonhomestead property subject to the current 3 224
percent and 10 percent assessment limitations, respectively, if 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
the just valuation of such property has decreased since the 226
previous assessment. This prohibition does not apply to 227
assessments related to changes, additions, reductions, or 228
improvements to such property. 229