Florida Senate - 2026 CS for SJR 2-F
By the Committee on Appropriations; and Senators Avila, Bernard,
and Mayfield
576-00027-26F 20262Fc1
1 Senate Joint Resolution
2 A joint resolution proposing amendments to Sections 4,
3 6, and 9 of Article VII and the creation of a new
4 section in Article XII of the State Constitution to
5 revise the limitation on annual assessment increases
6 for specified real property, to increase the homestead
7 exemption, to provide a limitation on the use of ad
8 valorem taxes levied by counties and municipalities,
9 and to provide an effective date.
10
11 Be It Resolved by the Legislature of the State of Florida:
12
13 That the following amendments to Sections 4, 6, and 9 of
14 Article VII of the State Constitution and the creation of a new
15 section in Article XII are agreed to and shall be submitted to
16 the electors of this state for approval or rejection at the next
17 general election or at an earlier special election specifically
18 authorized by law for that purpose:
19 ARTICLE VII
20 FINANCE AND TAXATION
21 SECTION 4. Taxation; assessments.—By general law
22 regulations shall be prescribed which shall secure a just
23 valuation of all property for ad valorem taxation, provided:
24 (a) Agricultural land, land producing high water recharge
25 to Florida’s aquifers, or land used exclusively for
26 noncommercial recreational purposes may be classified by general
27 law and assessed solely on the basis of character or use.
28 (b) As provided by general law and subject to conditions,
29 limitations, and reasonable definitions specified therein, land
30 used for conservation purposes shall be classified by general
31 law and assessed solely on the basis of character or use.
32 (c) Pursuant to general law tangible personal property held
33 for sale as stock in trade and livestock may be valued for
34 taxation at a specified percentage of its value, may be
35 classified for tax purposes, or may be exempted from taxation.
36 (d) All persons entitled to a homestead exemption under
37 Section 6 of this Article shall have their homestead assessed at
38 just value as of January 1 of the year following the effective
39 date of this amendment. This assessment shall change only as
40 provided in this subsection.
41 (1) Assessments subject to this subsection shall be changed
42 annually on January 1st of each year; but those changes in
43 assessments shall not exceed the lower of the following:
44 a. Three percent (3%) of the assessment for the prior year.
45 b. The percent change in the Consumer Price Index for all
46 urban consumers, U.S. City Average, all items 1967=100, or
47 successor reports for the preceding calendar year as initially
48 reported by the United States Department of Labor, Bureau of
49 Labor Statistics.
50 (2) No assessment shall exceed just value.
51 (3) After any change of ownership, as provided by general
52 law, homestead property shall be assessed at just value as of
53 January 1 of the following year, unless the provisions of
54 paragraph (8) apply. Thereafter, the homestead shall be assessed
55 as provided in this subsection.
56 (4) New homestead property shall be assessed at just value
57 as of January 1st of the year following the establishment of the
58 homestead, unless the provisions of paragraph (8) apply. That
59 assessment shall only change as provided in this subsection.
60 (5) Changes, additions, reductions, or improvements to
61 homestead property shall be assessed as provided for by general
62 law; provided, however, after the adjustment for any change,
63 addition, reduction, or improvement, the property shall be
64 assessed as provided in this subsection.
65 (6) In the event of a termination of homestead status, the
66 property shall be assessed as provided by general law.
67 (7) The provisions of this amendment are severable. If any
68 of the provisions of this amendment shall be held
69 unconstitutional by any court of competent jurisdiction, the
70 decision of such court shall not affect or impair any remaining
71 provisions of this amendment.
72 (8)a. A person who establishes a new homestead as of
73 January 1 and who has received a homestead exemption pursuant to
74 Section 6 of this Article as of January 1 of any of the three
75 years immediately preceding the establishment of the new
76 homestead is entitled to have the new homestead assessed at less
77 than just value. The assessed value of the newly established
78 homestead shall be determined as follows:
79 1. If the just value of the new homestead is greater than
80 or equal to the just value of the prior homestead as of January
81 1 of the year in which the prior homestead was abandoned, the
82 assessed value of the new homestead shall be the just value of
83 the new homestead minus an amount equal to the lesser of
84 $500,000 or the difference between the just value and the
85 assessed value of the prior homestead as of January 1 of the
86 year in which the prior homestead was abandoned. Thereafter, the
87 homestead shall be assessed as provided in this subsection.
88 2. If the just value of the new homestead is less than the
89 just value of the prior homestead as of January 1 of the year in
90 which the prior homestead was abandoned, the assessed value of
91 the new homestead shall be equal to the just value of the new
92 homestead divided by the just value of the prior homestead and
93 multiplied by the assessed value of the prior homestead.
94 However, if the difference between the just value of the new
95 homestead and the assessed value of the new homestead calculated
96 pursuant to this sub-subparagraph is greater than $500,000, the
97 assessed value of the new homestead shall be increased so that
98 the difference between the just value and the assessed value
99 equals $500,000. Thereafter, the homestead shall be assessed as
100 provided in this subsection.
101 b. By general law and subject to conditions specified
102 therein, the legislature shall provide for application of this
103 paragraph to property owned by more than one person.
104 (e) The legislature may, by general law, for assessment
105 purposes and subject to the provisions of this subsection, allow
106 counties and municipalities to authorize by ordinance that
107 historic property may be assessed solely on the basis of
108 character or use. Such character or use assessment shall apply
109 only to the jurisdiction adopting the ordinance. The
110 requirements for eligible properties must be specified by
111 general law.
112 (f) A county may, in the manner prescribed by general law,
113 provide for a reduction in the assessed value of homestead
114 property to the extent of any increase in the assessed value of
115 that property which results from the construction or
116 reconstruction of the property for the purpose of providing
117 living quarters for one or more natural or adoptive grandparents
118 or parents of the owner of the property or of the owner’s spouse
119 if at least one of the grandparents or parents for whom the
120 living quarters are provided is 62 years of age or older. Such a
121 reduction may not exceed the lesser of the following:
122 (1) The increase in assessed value resulting from
123 construction or reconstruction of the property.
124 (2) Twenty percent of the total assessed value of the
125 property as improved.
126 (g) For all levies other than school district levies,
127 assessments of residential real property, as defined by general
128 law, which contains nine units or fewer and which is not subject
129 to the assessment limitations set forth in subsections (a)
130 through (d) shall change only as provided in this subsection.
131 (1) Assessments subject to this subsection shall be changed
132 annually on the date of assessment provided by law; but those
133 changes in assessments shall not exceed the following
134 percentages ten percent (10%) of the assessment for the prior
135 year:
136 a. Before January 1, 2027, ten percent (10%).
137 b. Beginning January 1, 2027, five percent (5%).
138 (2) No assessment shall exceed just value.
139 (3) After a change of ownership or control, as defined by
140 general law, including any change of ownership of a legal entity
141 that owns the property, such property shall be assessed at just
142 value as of the next assessment date. Thereafter, such property
143 shall be assessed as provided in this subsection.
144 (4) Changes, additions, reductions, or improvements to such
145 property shall be assessed as provided for by general law;
146 however, after the adjustment for any change, addition,
147 reduction, or improvement, the property shall be assessed as
148 provided in this subsection.
149 (h) For all levies other than school district levies,
150 assessments of real property that is not subject to the
151 assessment limitations set forth in subsections (a) through (d)
152 and (g) shall change only as provided in this subsection.
153 (1) Assessments subject to this subsection shall be changed
154 annually on the date of assessment provided by law; but those
155 changes in assessments shall not exceed the following
156 percentages ten percent (10%) of the assessment for the prior
157 year:
158 a. Before January 1, 2027, ten percent (10%).
159 b. Beginning January 1, 2027, five percent (5%).
160 (2) No assessment shall exceed just value.
161 (3) The legislature must provide that such property shall
162 be assessed at just value as of the next assessment date after a
163 qualifying improvement, as defined by general law, is made to
164 such property. Thereafter, such property shall be assessed as
165 provided in this subsection.
166 (4) The legislature may provide that such property shall be
167 assessed at just value as of the next assessment date after a
168 change of ownership or control, as defined by general law,
169 including any change of ownership of the legal entity that owns
170 the property. Thereafter, such property shall be assessed as
171 provided in this subsection.
172 (5) Changes, additions, reductions, or improvements to such
173 property shall be assessed as provided for by general law;
174 however, after the adjustment for any change, addition,
175 reduction, or improvement, the property shall be assessed as
176 provided in this subsection.
177 (i) The legislature, by general law and subject to
178 conditions specified therein, may prohibit the consideration of
179 the following in the determination of the assessed value of real
180 property:
181 (1) Any change or improvement to real property used for
182 residential purposes made to improve the property’s resistance
183 to wind damage.
184 (2) The installation of a solar or renewable energy source
185 device.
186 (j)
187 (1) The assessment of the following working waterfront
188 properties shall be based upon the current use of the property:
189 a. Land used predominantly for commercial fishing purposes.
190 b. Land that is accessible to the public and used for
191 vessel launches into waters that are navigable.
192 c. Marinas and drystacks that are open to the public.
193 d. Water-dependent marine manufacturing facilities,
194 commercial fishing facilities, and marine vessel construction
195 and repair facilities and their support activities.
196 (2) The assessment benefit provided by this subsection is
197 subject to conditions and limitations and reasonable definitions
198 as specified by the legislature by general law.
199 SECTION 6. Homestead exemptions.—
200 (a)(1)a. Every person who has the legal or equitable title
201 to real estate and maintains thereon the permanent residence of
202 the owner, or another legally or naturally dependent upon the
203 owner, shall be exempt from taxation thereon, except assessments
204 for special benefits, as follows:
205 1.a. For school district levies, up to the assessed
206 valuation of twenty-five thousand dollars; and
207 2.b. For all levies other than school district levies:,
208 I. Beginning on January 1, 2027, up to the assessed
209 valuation of one hundred and fifty thousand dollars.
210 II. Beginning on January 1, 2028, up to the assessed
211 valuation of two hundred and fifty thousand dollars.
212 b. Every person who, on or after January 1, 2027, has the
213 legal or equitable title to real estate and maintains thereon
214 the permanent residence of the owner, or another legally or
215 naturally dependent upon the owner, who had not maintained a
216 permanent residence in this state as of December 31, 2026, shall
217 be exempt from taxation thereon, except assessments for special
218 benefits, as follows:
219 1. For school district levies, up to the assessed valuation
220 of twenty-five thousand dollars; and
221 2. For all levies other than school district levies, up to
222 the assessed valuation of fifty thousand dollars. Unless
223 otherwise revised under sub-subparagraph (4)a.2., beginning with
224 the fifth year of exemption under this subparagraph, such person
225 shall be exempt up to the amount of assessed valuation provided
226 by sub-sub-subparagraph a.2.II., as adjusted pursuant to
227 subparagraph (2)a. The legislature shall, by general law,
228 prescribe uniform procedures to administer this subparagraph.
229
230 The exemptions provided by this paragraph apply only greater
231 than fifty thousand dollars and up to seventy-five thousand
232 dollars, upon establishment of right thereto in the manner
233 prescribed by law. The real estate may be held by legal or
234 equitable title, by the entireties, jointly, in common, as a
235 condominium, or indirectly by stock ownership or membership
236 representing the owner’s or member’s proprietary interest in a
237 corporation owning a fee or a leasehold initially in excess of
238 ninety-eight years. The exemptions exemption shall not apply
239 with respect to any assessment roll until such roll is first
240 determined to be in compliance with the provisions of section 4
241 by a state agency designated by general law. These exemptions
242 are This exemption is repealed on the effective date of any
243 amendment to this Article which provides for the assessment of
244 homestead property at less than just value.
245 (2)a. The twenty-five thousand dollar amount of assessed
246 valuation exempt from taxation provided in sub-sub-subparagraph
247 (1)a.2.II. subparagraph (a)(1)b. shall be adjusted annually for
248 inflation beginning on January 1, 2029, and of each year
249 thereafter, for inflation using the percent change in the
250 Consumer Price Index for All Urban Consumers, U.S. City Average,
251 all items 1967=100, or successor reports for the preceding
252 calendar year as initially reported by the United States
253 Department of Labor, Bureau of Labor Statistics, if such percent
254 change is positive.
255 b. The amount of assessed valuation exempt from taxation
256 provided in sub-subparagraph (1)b.2. shall be adjusted annually
257 for inflation beginning on January 1, 2028, and each year
258 thereafter, using the percent change in the Consumer Price Index
259 for All Urban Consumers, U.S. City Average, all items 1967=100,
260 or successor reports for the preceding calendar year as
261 initially reported by the United States Department of Labor,
262 Bureau of Labor Statistics, if such percent change is positive.
263 (3) Except for the exemptions provided in sub-subparagraphs
264 (1)a.2. and b.2. and paragraph (4), the amount of assessed
265 valuation exempt from taxation for which every person who has
266 the legal or equitable title to real estate and maintains
267 thereon the permanent residence of the owner, or another person
268 legally or naturally dependent upon the owner, is eligible, and
269 which applies solely to levies other than school district
270 levies, that is added to this constitution after January 1,
271 2025, shall be adjusted annually on January 1 of each year for
272 inflation using the percent change in the Consumer Price Index
273 for All Urban Consumers, U.S. City Average, all items 1967=100,
274 or successor reports for the preceding calendar year as
275 initially reported by the United States Department of Labor,
276 Bureau of Labor Statistics, if such percent change is positive,
277 beginning the year following the effective date of such
278 exemption.
279 (4)a.1. The legislature shall, by general law, prescribe a
280 uniform procedure for counties and municipalities, for their
281 respective levies, to increase the amount of assessed valuation
282 exempt from taxation under paragraph (1), up to all remaining
283 assessed valuation.
284 2. Beginning on or after January 1, 2030, a county or
285 municipality, by two-thirds vote of the membership of the
286 governing body, may determine that a reduction of the five-year
287 requirement provided under sub-subparagraph (1)b.2. is warranted
288 for a critical local need.
289 b.1. A special district may, upon approval by referendum by
290 the electors of the district, increase the amount of assessed
291 valuation exempt from taxation under sub-subparagraphs (1)a.2.
292 and b.2., for its respective levy, up to all remaining assessed
293 valuation. By general law, the legislature shall provide the
294 manner in which a referendum may be called; the frequency with
295 which such referendum may be held, which may not be more than
296 once in a 12-month period; a ballot statement and question of
297 such referendum; and other requirements for the referendum not
298 inconsistent with this paragraph. The approved exemption
299 increase shall take effect on and first apply beginning on the
300 January 1 immediately succeeding approval by referendum.
301 2. A special district may adjust the amount of assessed
302 valuation exempt from taxation as approved under sub
303 subparagraph 1. annually on January 1 of each year for inflation
304 using the percent change in the Consumer Price Index for All
305 Urban Consumers, U.S. City Average, all items 1967=100, or
306 successor reports for the preceding calendar year as initially
307 reported by the United States Department of Labor, Bureau of
308 Labor Statistics, if such percent change is positive.
309 (b) Not more than one exemption shall be allowed any
310 individual or family unit or with respect to any residential
311 unit. No exemption shall exceed the value of the real estate
312 assessable to the owner or, in case of ownership through stock
313 or membership in a corporation, the value of the proportion
314 which the interest in the corporation bears to the assessed
315 value of the property.
316 (c) By general law and subject to conditions specified
317 therein, the Legislature may provide to renters, who are
318 permanent residents, ad valorem tax relief on all ad valorem tax
319 levies. Such ad valorem tax relief shall be in the form and
320 amount established by general law.
321 (d) The legislature may, by general law, allow counties or
322 municipalities, for the purpose of their respective tax levies
323 and subject to the provisions of general law, to grant either or
324 both of the following additional homestead tax exemptions:
325 (1) An exemption not exceeding fifty thousand dollars to a
326 person who has the legal or equitable title to real estate and
327 maintains thereon the permanent residence of the owner, who has
328 attained age sixty-five, and whose household income, as defined
329 by general law, does not exceed twenty thousand dollars; or
330 (2) An exemption equal to the assessed value of the
331 property to a person who has the legal or equitable title to
332 real estate with a just value less than two hundred and fifty
333 thousand dollars, as determined in the first tax year that the
334 owner applies and is eligible for the exemption, and who has
335 maintained thereon the permanent residence of the owner for not
336 less than twenty-five years, who has attained age sixty-five,
337 and whose household income does not exceed the income limitation
338 prescribed in paragraph (1).
339
340 The general law must allow counties and municipalities to grant
341 these additional exemptions, within the limits prescribed in
342 this subsection, by ordinance adopted in the manner prescribed
343 by general law, and must provide for the periodic adjustment of
344 the income limitation prescribed in this subsection for changes
345 in the cost of living.
346 (e)
347 (1) Each veteran who is age 65 or older who is partially or
348 totally permanently disabled shall receive a discount from the
349 amount of the ad valorem tax otherwise owed on homestead
350 property the veteran owns and resides in if the disability was
351 combat related and the veteran was honorably discharged upon
352 separation from military service. The discount shall be in a
353 percentage equal to the percentage of the veteran’s permanent,
354 service-connected disability as determined by the United States
355 Department of Veterans Affairs. To qualify for the discount
356 granted by this paragraph, an applicant must submit to the
357 county property appraiser, by March 1, an official letter from
358 the United States Department of Veterans Affairs stating the
359 percentage of the veteran’s service-connected disability and
360 such evidence that reasonably identifies the disability as
361 combat related and a copy of the veteran’s honorable discharge.
362 If the property appraiser denies the request for a discount, the
363 appraiser must notify the applicant in writing of the reasons
364 for the denial, and the veteran may reapply. The Legislature
365 may, by general law, waive the annual application requirement in
366 subsequent years.
367 (2) If a veteran who receives the discount described in
368 paragraph (1) predeceases his or her spouse, and if, upon the
369 death of the veteran, the surviving spouse holds the legal or
370 beneficial title to the homestead property and permanently
371 resides thereon, the discount carries over to the surviving
372 spouse until he or she remarries or sells or otherwise disposes
373 of the homestead property. If the surviving spouse sells or
374 otherwise disposes of the property, a discount not to exceed the
375 dollar amount granted from the most recent ad valorem tax roll
376 may be transferred to the surviving spouse’s new homestead
377 property, if used as his or her permanent residence and he or
378 she has not remarried.
379 (3) This subsection is self-executing and does not require
380 implementing legislation.
381 (f) By general law and subject to conditions and
382 limitations specified therein, the Legislature may provide ad
383 valorem tax relief equal to the total amount or a portion of the
384 ad valorem tax otherwise owed on homestead property to:
385 (1) The surviving spouse of a veteran who died from
386 service-connected causes while on active duty as a member of the
387 United States Armed Forces.
388 (2) The surviving spouse of a first responder who died in
389 the line of duty.
390 (3) A first responder who is totally and permanently
391 disabled as a result of an injury or injuries sustained in the
392 line of duty. Causal connection between a disability and service
393 in the line of duty shall not be presumed but must be determined
394 as provided by general law. For purposes of this paragraph, the
395 term “disability” does not include a chronic condition or
396 chronic disease, unless the injury sustained in the line of duty
397 was the sole cause of the chronic condition or chronic disease.
398
399 As used in this subsection and as further defined by general
400 law, the term “first responder” means a law enforcement officer,
401 a correctional officer, a firefighter, an emergency medical
402 technician, or a paramedic, and the term “in the line of duty”
403 means arising out of and in the actual performance of duty
404 required by employment as a first responder.
405 SECTION 9. Local taxes.—
406 (a)(1) Counties, school districts, and municipalities
407 shall, and special districts may, be authorized by law to levy
408 ad valorem taxes and may be authorized by general law to levy
409 other taxes, for their respective purposes, except ad valorem
410 taxes on intangible personal property and taxes prohibited by
411 this constitution.
412 (2) Ad valorem taxes levied by counties and municipalities
413 shall be used only to:
414 a. Provide for public safety, including law enforcement,
415 fire service, and emergency medical service;
416 b. Provide funding for education and public schools;
417 c. Finance or refinance infrastructure, including
418 expenditures on road and bridge construction and maintenance and
419 stormwater control;
420 d. Finance or refinance natural resource projects,
421 including flood control measures;
422 e. Issue local bonds for uses consistent with this
423 paragraph and to make debt service payments for existing
424 obligations;
425 f. Meet obligations for retirement benefits of local
426 government employees; or
427 g. Fund the operations and administration of county
428 officers and commissioners established under Article VIII and
429 municipalities, and the expenditures approved by such county
430 officers or county or municipal governing bodies, except those
431 expenditures prohibited by general law.
432 (b) Ad valorem taxes, exclusive of taxes levied for the
433 payment of bonds and taxes levied for periods not longer than
434 two years when authorized by vote of the electors who are the
435 owners of freeholds therein not wholly exempt from taxation,
436 shall not be levied in excess of the following millages upon the
437 assessed value of real estate and tangible personal property:
438 for all county purposes, ten mills; for all municipal purposes,
439 ten mills; for all school purposes, ten mills; for water
440 management purposes for the northwest portion of the state lying
441 west of the line between ranges two and three east, 0.05 mill;
442 for water management purposes for the remaining portions of the
443 state, 1.0 mill; and for all other special districts a millage
444 authorized by law approved by vote of the electors who are
445 owners of freeholds therein not wholly exempt from taxation. A
446 county furnishing municipal services may, to the extent
447 authorized by law, levy additional taxes within the limits fixed
448 for municipal purposes.
449 ARTICLE XII
450 SCHEDULE
451 Limitation on the assessment of real property, homestead
452 property exemptions, and local government revenue.—This section
453 and the amendments to Sections 4 and 6 of Article VII, relating
454 to a limitation on the assessed value of real property, an
455 increase to the homestead property tax exemption, and the
456 creation of a new homestead exemption beginning January 1, 2027,
457 and the amendment to Section 9 of Article VII, relating to the
458 uses of certain revenues by counties and municipalities, shall
459 take effect January 1, 2027.
460 BE IT FURTHER RESOLVED that the following statement be
461 placed on the ballot:
462 CONSTITUTIONAL AMENDMENT
463 ARTICLE VII, SECTIONS 4, 6, AND 9
464 ARTICLE XII
465 SAVE OUR HOMES FROM EXCESSIVE PROPERTY TAXES.—This
466 amendment benefits Florida taxpayers by:
467
468 Exempting homestead properties from taxation. Exempts the
469 first $250,000 of a homestead’s value from taxation for all
470 levies other than school district levies and requires, through
471 general law, a schedule for full elimination.
472
473 Ensuring funding for core services. Requires local
474 governments to use remaining property taxes solely for core
475 public needs, including public safety, education and schools,
476 infrastructure, and natural resources.
477
478 Protecting small businesses. Limits future property tax
479 assessments on businesses.
480
481 Ensuring fairness for Florida residents. Requires any
482 person who establishes Florida residency after January 1, 2027,
483 to maintain Florida residency for five years prior to receiving
484 the increased homestead exemption.
485
486 If approved, the amendment would take effect on January 1,
487 2027.