Florida Senate - 2026 COMMITTEE AMENDMENT
Bill No. SJR 2-F
Ì966270'Î966270
LEGISLATIVE ACTION
Senate . House
Comm: RCS .
06/01/2026 .
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The Committee on Appropriations (Trumbull) recommended the
following:
1 Senate Amendment (with ballot amendment)
2
3 Delete lines 206 - 291
4 and insert:
5 1.a. For school district levies, up to the assessed
6 valuation of twenty-five thousand dollars; and
7 2.b. For all levies other than school district levies,
8 I. Beginning on January 1, 2027, up to the assessed
9 valuation of one hundred and fifty thousand dollars greater than
10 fifty thousand dollars and up to seventy-five thousand dollars.
11 II. Beginning on January 1, 2028, up to the assessed
12 valuation of two hundred and fifty thousand dollars.
13 b. Every person who, on or after January 1, 2027, has the
14 legal or equitable title to real estate and maintains thereon
15 the permanent residence of the owner, or another legally or
16 naturally dependent upon the owner, who had not maintained a
17 permanent residence in this state as of December 31, 2026, shall
18 be exempt from taxation thereon, except assessments for special
19 benefits, as follows:
20 1. For school district levies, up to the assessed valuation
21 of twenty-five thousand dollars; and
22 2. For all levies other than school district levies, up to
23 the assessed valuation of fifty thousand dollars. Unless
24 otherwise revised under sub-subparagraph (4)a.2., beginning with
25 the fifth year of exemption under this subparagraph, such person
26 shall be exempt up to the amount of assessed valuation provided
27 by sub-sub-subparagraph a.2.II., as adjusted pursuant to
28 subparagraph (2)a. The legislature shall, by general law,
29 prescribe uniform procedures to administer this subparagraph.
30
31 The exemptions provided by this paragraph apply only, upon
32 establishment of right thereto in the manner prescribed by law.
33 The real estate may be held by legal or equitable title, by the
34 entireties, jointly, in common, as a condominium, or indirectly
35 by stock ownership or membership representing the owner’s or
36 member’s proprietary interest in a corporation owning a fee or a
37 leasehold initially in excess of ninety-eight years. The
38 exemptions exemption shall not apply with respect to any
39 assessment roll until such roll is first determined to be in
40 compliance with the provisions of section 4 by a state agency
41 designated by general law. These exemptions are This exemption
42 is repealed on the effective date of any amendment to this
43 Article which provides for the assessment of homestead property
44 at less than just value.
45 (2)a. The twenty-five thousand dollar amount of assessed
46 valuation exempt from taxation provided in sub-sub-subparagraph
47 (1)a.2.II. subparagraph (a)(1)b. shall be adjusted annually for
48 inflation beginning on January 1, 2029, and of each year
49 thereafter, for inflation using the percent change in the
50 Consumer Price Index for All Urban Consumers, U.S. City Average,
51 all items 1967=100, or successor reports for the preceding
52 calendar year as initially reported by the United States
53 Department of Labor, Bureau of Labor Statistics, if such percent
54 change is positive.
55 b. The amount of assessed valuation exempt from taxation
56 provided in sub-subparagraph (1)b.2. shall be adjusted annually
57 for inflation beginning on January 1, 2028, and each year
58 thereafter, using the percent change in the Consumer Price Index
59 for All Urban Consumers, U.S. City Average, all items 1967=100,
60 or successor reports for the preceding calendar year as
61 initially reported by the United States Department of Labor,
62 Bureau of Labor Statistics, if such percent change is positive.
63 (3) Except for the exemptions provided in sub-subparagraphs
64 (1)a.2. and b.2. and paragraph (4), the amount of assessed
65 valuation exempt from taxation for which every person who has
66 the legal or equitable title to real estate and maintains
67 thereon the permanent residence of the owner, or another person
68 legally or naturally dependent upon the owner, is eligible, and
69 which applies solely to levies other than school district
70 levies, that is added to this constitution after January 1,
71 2025, shall be adjusted annually on January 1 of each year for
72 inflation using the percent change in the Consumer Price Index
73 for All Urban Consumers, U.S. City Average, all items 1967=100,
74 or successor reports for the preceding calendar year as
75 initially reported by the United States Department of Labor,
76 Bureau of Labor Statistics, if such percent change is positive,
77 beginning the year following the effective date of such
78 exemption.
79 (4)a.1. The legislature shall, by general law, prescribe a
80 uniform procedure for counties and municipalities, for their
81 respective levies, to increase the amount of assessed valuation
82 exempt from taxation under paragraph (1), up to all remaining
83 assessed valuation.
84 2. Beginning on or after January 1, 2030, a county or
85 municipality, by two-thirds vote of the membership of the
86 governing body, may determine that a reduction of the five-year
87 requirement provided under sub-subparagraph (1)b.2. is warranted
88 for a critical local need.
89 b.1. A special district may, upon approval by referendum by
90 the electors of the district, increase the amount of assessed
91 valuation exempt from taxation under sub-subparagraphs (1)a.2.
92 and b.2., for its
93
94 ====== B A L L O T S T A T E M E N T A M E N D M E N T ======
95 And the ballot statement is amended as follows:
96 Delete line 467
97 and insert:
98 first $250,000 of a homestead’s value from taxation for all
99 levies other than school district levies and