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HJR 7105 — Increased Homestead Property Tax Exemption

by Ways and Means Committee and Reps. La Rosa, Jacquet, and others (SJR 1774 by Senator Lee)

This summary is provided for information only and does not represent the opinion of any Senator, Senate Officer, or Senate Office.

Prepared by: Community Affairs Committee (CA)

Currently, every person having legal and equitable title to real estate and who maintains a permanent residence on the real estate (homestead property) is eligible for a $25,000 tax exemption applicable to all ad valorem tax levies, including levies by school districts. An additional $25,000 exemption applies to homestead property value between $50,000 and $75,000. This exemption does not apply to ad valorem taxes levied by school districts.

HJR 7105 proposes an amendment to the Florida Constitution to provide a homestead exemption, for all levies other than school district levies, on the assessed value greater than $100,000 and up to $125,000.

The amendment will take effect January 1, 2019, if approved by the electors at the November 2018 general election.

Vote: Senate 28-10; House 83-35