Compare versions

--- version:H 201 Filed
+++ version:(document, no version)
@@ -1,262 +1,177 @@
-HJR 201  2026
+STORAGE NAME: h0201c.SAC
+DATE: 12/2/2025
+ 1
 
-CODING: Words stricken are deletions; words underlined are additions.
-hjr201-00
-Page 1 of 8
-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
+FLORIDA HOUSE OF REPRESENTATIVES
+BILL ANALYSIS
+This bill analysis was prepared by nonpartisan committee staff and does not constitute an official statement of legislative intent.
+BILL #: HJR 201
+TITLE: Elimination of Non-school Property Tax for
+Homesteads
+SPONSOR(S): Steele and Miller
+COMPANION BILL: None
+LINKED BILLS: None
+RELATED BILLS: None
+Committee References
+ Select Committee on Property
+Taxes
+23 Y, 10 N
+
+State Affairs
+18 Y, 5 N 
+Ways & Means
 
-House Joint Resolution 1
-A joint resolution proposing an amendment to Section 6 2
-of Article VII, the creation of Section 7 of Article 3
-VIII, and the creation of a new section in Article XII 4
-of the State Constitution to exempt homestead property 5
-from all ad valorem taxation other than school 6
-district levies, prohibit counties and municipalities 7
-from reducing total funding for law enforcement, and 8
-provide an effective date. 9
- 10
-Be It Resolved by the Legislature of the State of Florida: 11
- 12
- That the following amendment to Section 6 of Article VII, 13
-the creation of Section 7 of Article VIII, and the creation of a 14
-new section in Article XII of the State Constitution are agreed 15
-to and shall be submitted to the electors of this state for 16
-approval or rejection at the next general election or at an 17
-earlier special election specifically authorized by law for that 18
-purpose: 19
-ARTICLE VII 20
-FINANCE AND TAXATION 21
- SECTION 6.  Homestead exemptions.— 22
- (a)(1)  Every person who has the legal or equitable title 23
-to real estate and maintains thereon the permanent residence of 24
-the owner, or another legally or naturally dependent upon the 25
+SUMMARY
 
-HJR 201  2026
+Effect of the Bill:
+The joint resolution proposes an amendment to Article VII, Section 6 of the Florida Constitution to create an
+exemption for the entire assessed value of homestead properties. The exemption would apply to all ad valorem
+taxes other than school taxes. The effect of this would be to create a full exemption for homestead properties for
+taxes levied by counties, cities, or special districts, but would not affect property taxes levied by school districts.
 
-CODING: Words stricken are deletions; words underlined are additions.
-hjr201-00
-Page 2 of 8
-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 joint resolution also proposes a new Section 7 of Article VIII of the Florida Constitution to prohibit local
+governments from reducing funding for law enforcement services below a specified base year.
 
-owner, shall be exempt from taxation thereon, except assessments 26
-for special benefits, as follows: 27
- (1)a.  Up to the assessed valuation of twenty-five thousand 28
-dollars; and 29
- (2)b.  For all levies other than school district levies, on 30
-the assessed valuation greater than fifty thousand dollars and 31
-up to seventy-five thousand dollars, 32
- 33
-upon establishment of right thereto in the manner prescribed by 34
-law. The real estate may be held by legal or equitable title, by 35
-the entireties, jointly, in common, as a condominium, or 36
-indirectly by stock ownership or membership representing the 37
-owner's or member's proprietary interest in a corporation owning 38
-a fee or a leasehold initially in excess of ninety-eight years. 39
-The exemption shall not apply with respect to any assessment 40
-roll until such roll is first determined to be in compliance 41
-with the provisions of section 4 by a state agency designated by 42
-general law. This exemption is repealed on the effective date of 43
-any amendment to this Article which provides for the assessment 44
-of homestead property at less than just value. 45
- (2)  The twenty-five thousand dollar amount of assessed 46
-valuation exempt from taxation provided in subparagraph (a)(1)b. 47
-shall be adjusted annually on January 1 of each year for 48
-inflation using the percent change in the Consumer Price Index 49
-for All Urban Consumers, U.S. City Average, all items 1967=100, 50
+Subject to approval by 60 percent of voters during the 2026 general election, the amendment proposed in the joint
+resolution will take effect on January 1, 2027. The joint resolution is not subject to the Governor’s veto powers.
 
-HJR 201  2026
+Fiscal or Economic Impact:
+The Revenue Estimating Conference (REC) estimated the bill to have a zero or negative indeterminate impact on
+local government revenues because the constitutional amendment requires voter approval. If the proposed
+amendment is approved by the voters, and assuming current millage rates, the REC estimated that beginning in
+Fiscal Year 2027-28, the amendment will have a negative cash impact of $14.1 billion, and a negative recurring
+impact of $18.3 billion on local non-school property tax revenues.
 
-CODING: Words stricken are deletions; words underlined are additions.
-hjr201-00
-Page 3 of 8
-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
+Extraordinary Vote Required for Passage:
+The joint resolution requires a three-fifths vote of the membership of both houses of the Legislature for final
+passage.
 
-or successor reports for the preceding calendar year as 51
-initially reported by the United States Department of Labor, 52
-Bureau of Labor Statistics, if such percent change is positive. 53
- (3)  The amount of assessed valuation exempt from taxation 54
-for which every person who has the legal or equitable title to 55
-real estate and maintains thereon the permanent residence of the 56
-owner, or another person legally or naturally dependent upon the 57
-owner, is eligible, and which applies solely to levies other 58
-than school district levies, that is added to this constitution 59
-after January 1, 2025, shall be adjusted annually on January 1 60
-of each year for inflation using the percent change in the 61
-Consumer Price Index for All Urban Consumers, U.S. City Average, 62
-all items 1967=100, or successor reports for the preceding 63
-calendar year as initially reported by the United States 64
-Department of Labor, Bureau of Labor Statistics, if such percent 65
-change is positive, beginning the year following the effective 66
-date of such exemption. 67
- (b)  Not more than one exemption shall be allowed any 68
-individual or family unit or with respect to any residential 69
-unit. No exemption shall exceed the value of the real estate 70
-assessable to the owner or, in case of ownership through stock 71
-or membership in a corporation, the value of the proportion 72
-which the interest in the corporation bears to the assessed 73
-value of the property. 74
- (c)  By general law and subject to conditions specified 75
+JUMP TO SUMMARY ANALYSIS RELEVANT INFORMATION BILL HISTORY
 
-HJR 201  2026
+ANALYSIS
+EFFECT OF THE BILL:
+The joint resolution proposes an amendment to Article VII, Section 6 of the Florida Constitution to create a new
+homestead exemption for the entire assessed value of homestead properties. The exemption would apply to all ad
+valorem taxes other than school taxes. The effect of this would be to create a full exemption for homestead
+properties for property taxes levied by counties, cities, and special districts, but would not affect property taxes
+levied by school districts.
 
-CODING: Words stricken are deletions; words underlined are additions.
-hjr201-00
-Page 4 of 8
-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 joint resolution also proposes a new Section 7 of Article VIII of the Florida Constitution to prohibit local
+governments from reducing funding for law enforcement services below the funding provided for law enforcement
+services in either Fiscal Year (FY) 2025-26 or FY 2026-27, whichever is higher.
+HJR 201
+JUMP TO SUMMARY ANALYSIS RELEVANT INFORMATION BILL HISTORY
+ 2
 
-therein, the Legislature may provide to renters, who are 76
-permanent residents, ad valorem tax relief on all ad valorem tax 77
-levies. Such ad valorem tax relief shall be in the form and 78
-amount established by general law. 79
- (d)  The legislature may, by general law, allow counties or 80
-municipalities, for the purpose of their respective tax levies 81
-and subject to the provisions of general law, to grant either or 82
-both of the following additional homestead tax exemptions: 83
- (1)  An exemption not exceeding fifty thousand dollars to a 84
-person who has the legal or equitable title to real estate and 85
-maintains thereon the permanent residence of the owner, who has 86
-attained age sixty-five, and whose household income, as defined 87
-by general law, does not exceed twenty thousand dollars; or 88
- (2)  An exemption equal to the assessed value of the 89
-property to a person who has the legal or equitable title to 90
-real estate with a just value less than two hundred and fifty 91
-thousand dollars, as determined in the first tax year that the 92
-owner applies and is eligible for the exemption, and who has 93
-maintained thereon the permanent residence of the owner for not 94
-less than twenty-five years, who has attained age sixty-five, 95
-and whose household income does not exceed the income limitation 96
-prescribed in paragraph (1). 97
- 98
-The general law must allow counties and municipalities to grant 99
-these additional exemptions, within the limits prescribed in 100
+Subject to approval by 60 percent of voters during the 2026 general election, the amendment proposed in the joint
+resolution will take effect on January 1, 2027. The joint resolution is not subject to the Governor’s veto powers.
 
-HJR 201  2026
+FISCAL OR ECONOMIC IMPACT:
 
-CODING: Words stricken are deletions; words underlined are additions.
-hjr201-00
-Page 5 of 8
-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
+LOCAL GOVERNMENT:
+The Revenue Estimating Conference (REC) estimated the bill to have a zero or negative indeterminate impact on
+local government revenues because the constitutional amendment requires voter approval. If the proposed
+amendment is approved by the voters, and assuming current millage rates, the REC estimated that beginning in FY
+2027-28, the amendment will have a negative cash impact of $14.1 billion, and a negative recurring impact of $18.3
+billion on local non-school property tax revenues.1
 
-this subsection, by ordinance adopted in the manner prescribed 101
-by general law, and must provide for the periodic adjustment of 102
-the income limitation prescribed in this subsection for changes 103
-in the cost of living. 104
- (d)(e)(1)  Each veteran who is age 65 or older who is 105
-partially or totally permanently disabled shall receive a 106
-discount from the amount of the ad valorem tax otherwise owed on 107
-homestead property the veteran owns and resides in if the 108
-disability was combat related and the veteran was honorably 109
-discharged upon separation from military service. The discount 110
-shall be in a percentage equal to the percentage of the 111
-veteran's permanent, service-connected disability as determined 112
-by the United States Department of Veterans Affairs. To qualify 113
-for the discount granted by this paragraph, an applicant must 114
-submit to the county property appraiser, by March 1, an official 115
-letter from the United States Department of Veterans Affairs 116
-stating the percentage of the veteran's service-connected 117
-disability and such evidence that reasonably identifies the 118
-disability as combat related and a copy of the veteran's 119
-honorable discharge. If the property appraiser denies the 120
-request for a discount, the appraiser must notify the applicant 121
-in writing of the reasons for the denial, and the veteran may 122
-reapply. The Legislature may, by general law, waive the annual 123
-application requirement in subsequent years. 124
- (2)  If a veteran who receives the discount described in 125
+RELEVANT INFORMATION
+SUBJECT OVERVIEW:
+Homestead Exemptions
+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 an exemption on the first $25,000 of assessed value of the property that
+is applicable to all ad valorem tax levies, including levies by school districts.2 An additional $25,000 exemption
+applies to the assessed value of homestead property between $50,000 and $75,000.3 This exemption is adjusted
+annually for inflation4 and does not apply to ad valorem taxes levied by school districts.5
 
-HJR 201  2026
+Homestead Property
+Homestead property is real estate (real property) for which a person, on January 1, has the legal or beneficial title
+and who in good faith makes the property his or her permanent residence (or the permanent residence of another
+legally or naturally dependent on him or her).6 The property may be owned jointly, as tenancy by the entireties, or
+otherwise in common with others, and can be apportioned among such shared owners.7 Only one homestead
+exemption is allowed to any one person or on any one dwelling house.8 Individual condominium owners, however,
+can each qualify for a separate homestead designation.9
 
-CODING: Words stricken are deletions; words underlined are additions.
-hjr201-00
-Page 6 of 8
-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
+Ad Valorem Taxes
+The ad valorem tax or “property tax” is an annual tax levied by counties, municipalities, school districts, and some
+special districts. The Florida Constitution reserves to local governments the authority to levy ad valorem taxes on
+real and tangible personal property.10 Ad valorem taxes are levied annually by local governments based on the
+value of real and tangible personal property as of January 1 of each year.11
 
-paragraph (1) predeceases his or her spouse, and if, upon the 126
-death of the veteran, the surviving spouse holds the legal or 127
-beneficial title to the homestead property and permanently 128
-resides thereon, the discount carries over to the surviving 129
-spouse until he or she remarries or sells or otherwise disposes 130
-of the homestead property. If the surviving spouse sells or 131
-otherwise disposes of the property, a discount not to exceed the 132
-dollar amount granted from the most recent ad valorem tax roll 133
-may be transferred to the surviving spouse's new homestead 134
-property, if used as his or her permanent residence and he or 135
-she has not remarried. 136
- (3)  This subsection is self-executing and does not require 137
-implementing legislation. 138
- (e)(f)  By general law and subject to conditions and 139
-limitations specified therein, the Legislature may provide ad 140
-valorem tax relief equal to the total amount or a portion of the 141
-ad valorem tax otherwise owed on homestead property to: 142
- (1)  The surviving spouse of a veteran who died from 143
-service-connected causes while on active duty as a member of the 144
-United States Armed Forces. 145
- (2)  The surviving spouse of a first responder who died in 146
-the line of duty. 147
- (3)  A first responder who is totally and permanently 148
-disabled as a result of an injury or injuries sustained in the 149
-line of duty. Causal connection between a disability and service 150
+1 The impact to local government revenues adopted by the REC for HJR 201 is available on the Office of Economic and
+Demographic Research's website, and includes the impact by county (each county’s impact is the total impact to the county
+government, all municipal governments, and all special districts within that county).
+2 FLA. CONST. art. VII, s. 6(a)(1)a. and s. 196.031(1)(a), F.S.
+3 FLA. CONST. art. VII, s. 6(a)(1)b. and s. 196.031(1)(b), F.S.
+4 FLA. CONST. art. VII, s. 6(a)(3) and s. 196.031(1)(b), F.S. In 2025, the adjusted value of this exemption is $25,722. See
+https://floridarevenue.com/property/Documents/2025_cpi_homestead_exemption.pdf  (last visited 11/2/2025).
+5 FLA. CONST. art. VII, s. 6(a)(1)b. and s. 196.031(1)(b), F.S.
+6 FLA. CONST. art. VII, s. 6(a) and s. 196.031(1)(a), F.S.
+7 S. 196.031(1)(a), F.S.
+8 Id.
+9 Id.
+10 FLA. CONST. art. VII, ss. 1(a), 9(a).
+11 Section 192.001(12), F.S., defines “real property” as land, buildings, fixtures, and all other improvements to land. The terms
+“land,” “real estate,” “realty,” and “real property” may be used in terchangeably. Section 192.001(11)(d), F.S., defines “tangible
+HJR 201
+JUMP TO SUMMARY ANALYSIS RELEVANT INFORMATION BILL HISTORY
+ 3
 
-HJR 201  2026
+The Florida Constitution requires that all property be assessed at just value for ad valorem tax purposes,12 and
+provides for specified assessment limitations, property classifications, and exemptions.13 After the property
+appraiser considers any assessment limitation or use classification affecting the just value of a parcel of real
+property, an assessed value is produced. The assessed value is then reduced by any exemptions to produce the
+taxable value.14
 
-CODING: Words stricken are deletions; words underlined are additions.
-hjr201-00
-Page 7 of 8
-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
+Unless expressly exempted from taxation, all real and personal property and leasehold interests in the state are
+subject to taxation.15 The Florida Constitution limits the Legislature’s authority to grant an exemption or
+assessment limitation from taxes,16 and any modifications to existing ad valorem tax exemptions or limitations
+must be consistent with the constitutional provision authorizing the exemption or limitation.17
 
-in the line of duty shall not be presumed but must be determined 151
-as provided by general law. For purposes of this paragraph, the 152
-term "disability" does not include a chronic condition or 153
-chronic disease, unless the injury sustained in the line of duty 154
-was the sole cause of the chronic condition or chronic disease. 155
- 156
-As used in this subsection and as further defined by general 157
-law, the term "first responder" means a law enforcement officer, 158
-a correctional officer, a firefighter, an emergency medical 159
-technician, or a paramedic, and the term "in the line of duty" 160
-means arising out of and in the actual performance of duty 161
-required by employment as a first responder. 162
- 163
-ARTICLE VIII 164
-LOCAL GOVERNMENT 165
- SECTION 7.  Prohibition of reductions in local law 166
-enforcement funding.—Beginning with the 2027-2028 local fiscal 167
-year, the total funding provided by each county and municipality 168
-for law enforcement services may not be less than such 169
-jurisdiction's total budgeted amount for law enforcement 170
-services in either the 2025-2026 or 2026-2027 local fiscal year, 171
-whichever was higher, notwithstanding any reduction in ad 172
-valorem revenue that may result from the amendment to Article 173
-VII approved by voters on November 3, 2026. 174
- 175
+Funding for Law Enforcement Services
+Each county and municipality must prepare, approve, adopt, and execute a budget for each fiscal year.18
 
-HJR 201  2026
+Sheriffs are responsible for preparing a proposed budget that is submitted to the board of county commissioners
+for inclusion in the county’s budget.19 When the board conducts its budget hearing, it may amend, modify, increase,
+or reduce any item of expenditure in the sheriff’s proposed budget.20 The board may approve the budget as
+modified, but must provide written notice to the sheriff of any changes. Upon receiving written notice that his or
+her budget has been changed by the board, the sheriff may appeal the modified budget by petition to the
+Administration Commission.21
 
-CODING: Words stricken are deletions; words underlined are additions.
-hjr201-00
-Page 8 of 8
-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
+Municipal law enforcement budgets are set at the discretion of the governing body of the municipality; however, if
+the tentative budget of a municipality reduces the operating budget of the municipal law enforcement agency by
+more than 5 percent compared to the current year’s approved operating budget, the state attorney for the judicial
+circuit in which the municipality is located or a member of the governing body of the municipality may file a
+petition with the Division of Administrative Hearings to challenge the reduction.22
 
-ARTICLE XII 176
-SCHEDULE 177
- Homestead property exemption from all ad valorem taxes 178
-other than school levies; prohibition of law enforcement funding 179
-reductions.—This section, the amendment to Section 6 of Article 180
-VII authorizing an exemption for homestead property from ad 181
-valorem taxes other than school levies, and the creation of 182
-Section 7 of Article VIII prohibiting counties and 183
-municipalities from reducing law enforcement funding below a 184
-specified level shall take effect January 1, 2027. 185
- 186
- BE IT FURTHER RESOLVED that the following statement be 187
-placed on the ballot: 188
-CONSTITUTIONAL AMENDMENT 189
-ARTICLE VII, SECTION 6 190
-ARTICLE VIII, SECTION 7 191
-ARTICLE XII 192
- HOMESTEAD EXEMPTION FROM NON-SCHOOL TAXES; LAW ENFORCEMENT 193
-FUNDING REQUIREMENT.—Proposing an amendment to the State 194
-Constitution, effective January 1, 2027, to exempt homestead 195
-property from all ad valorem taxation other than school district 196
-levies and to prohibit counties and municipalities from reducing 197
-law enforcement funding below the amount budgeted in local 198
-fiscal year 2025-2026 or 2026-2027, whichever was greater. 199
+personal property” as all goods, chattels, and other articles of value (but does not include the vehicular items enumerated in
+Art. VII, s. 1(b) of the Florida Constitution and elsewhere defined) capable of manual possession and whose chief value is
+intrinsic to the article itself.
+12 FLA. CONST. art. VII, s. 4.
+13 FLA. CONST. art. VII, ss. 3, 4, and 6.
+14 S. 196.031, F.S.
+15 S. 196.001, F.S.; see also Sebring Airport Authority v. McIntyre, 642 So. 2d 1072, 1073 (Fla. 1994), noting exemptions are
+strictly construed against the party claiming them.
+16 Archer v. Marshall, 355 So. 2d 781, 784 (Fla. 1978).
+17 Sebring Airport Auth. v. McIntyre, 783, So. 2d 238, 248 (Fla. 2001); Archer v. Marshall, 355 So. 2d 781, 784. (Fla. 1978); Am Fi
+Inv. Corp v. Kinney, 360 So. 2d 415 (Fla. 1978); see also Sparkman v. State, 58 So. 2d 431, 432 (Fla. 1952).
+18 Ss. 129.01(1) and 166.241(2), F.S.
+19 Ss. 30.49(1) and 129.03(2), F.S.
+20 S. 30.49(4), F.S.
+21 See s. 30.49(4) and (5), F.S., for details about the budget appeals process for the sheriff’s budget.
+22 S. 166.241(4)(a), F.S.
+HJR 201
+JUMP TO SUMMARY ANALYSIS RELEVANT INFORMATION BILL HISTORY
+ 4
+BILL HISTORY
+COMMITTEE REFERENCE ACTION DATE
+STAFF
+DIRECTOR/
+POLICY CHIEF
+ANALYSIS
+PREPARED BY
+Select Committee on Property
+Taxes
+23 Y, 10 N 11/20/2025 Aldridge Berg
+State Affairs Committee 18 Y, 5 N 12/2/2025 Williamson Darden
+Ways & Means Committee