Florida Senate - 2025 SJR 748
By Senator Simon
3-01005-25 2025748__
1 Senate Joint Resolution
2 A joint resolution proposing an amendment to Section 6
3 of Article VII and the creation of a new section in
4 Article XII of the State Constitution to authorize the
5 Legislature to provide for a homestead property tax
6 exemption for the surviving spouses of certain
7 quadriplegics.
8
9 Be It Resolved by the Legislature of the State of Florida:
10
11 That the following amendment to Section 6 of Article VII
12 and the creation of a new section in Article XII of the State
13 Constitution are agreed to and shall be submitted to the
14 electors of this state for approval or rejection at the next
15 general election or at an earlier special election specifically
16 authorized by law for that purpose:
17 ARTICLE VII
18 FINANCE AND TAXATION
19 SECTION 6. Homestead exemptions.—
20 (a)(1) Every person who has the legal or equitable title to
21 real estate and maintains thereon the permanent residence of the
22 owner, or another legally or naturally dependent upon the owner,
23 shall be exempt from taxation thereon, except assessments for
24 special benefits, as follows:
25 a. Up to the assessed valuation of twenty-five thousand
26 dollars; and
27 b. For all levies other than school district levies, on the
28 assessed valuation greater than fifty thousand dollars and up to
29 seventy-five thousand dollars,
30
31 upon establishment of right thereto in the manner prescribed by
32 law. The real estate may be held by legal or equitable title, by
33 the entireties, jointly, in common, as a condominium, or
34 indirectly by stock ownership or membership representing the
35 owner’s or member’s proprietary interest in a corporation owning
36 a fee or a leasehold initially in excess of ninety-eight years.
37 The exemption shall not apply with respect to any assessment
38 roll until such roll is first determined to be in compliance
39 with the provisions of section 4 by a state agency designated by
40 general law. This exemption is repealed on the effective date of
41 any amendment to this Article which provides for the assessment
42 of homestead property at less than just value.
43 (2) The twenty-five thousand dollar amount of assessed
44 valuation exempt from taxation provided in subparagraph (a)(1)b.
45 shall be adjusted annually on January 1 of each year for
46 inflation using the percent change in the Consumer Price Index
47 for All Urban Consumers, U.S. City Average, all items 1967=100,
48 or successor reports for the preceding calendar year as
49 initially reported by the United States Department of Labor,
50 Bureau of Labor Statistics, if such percent change is positive.
51 (3) The amount of assessed valuation exempt from taxation
52 for which every person who has the legal or equitable title to
53 real estate and maintains thereon the permanent residence of the
54 owner, or another person legally or naturally dependent upon the
55 owner, is eligible, and which applies solely to levies other
56 than school district levies, that is added to this constitution
57 after January 1, 2025, shall be adjusted annually on January 1
58 of each year for inflation using the percent change in the
59 Consumer Price Index for All Urban Consumers, U.S. City Average,
60 all items 1967=100, or successor reports for the preceding
61 calendar year as initially reported by the United States
62 Department of Labor, Bureau of Labor Statistics, if such percent
63 change is positive, beginning the year following the effective
64 date of such exemption.
65 (b) Not more than one exemption shall be allowed any
66 individual or family unit or with respect to any residential
67 unit. No exemption shall exceed the value of the real estate
68 assessable to the owner or, in case of ownership through stock
69 or membership in a corporation, the value of the proportion
70 which the interest in the corporation bears to the assessed
71 value of the property.
72 (c) By general law and subject to conditions specified
73 therein, the Legislature may provide to renters, who are
74 permanent residents, ad valorem tax relief on all ad valorem tax
75 levies. Such ad valorem tax relief shall be in the form and
76 amount established by general law.
77 (d) The legislature may, by general law, allow counties or
78 municipalities, for the purpose of their respective tax levies
79 and subject to the provisions of general law, to grant either or
80 both of the following additional homestead tax exemptions:
81 (1) An exemption not exceeding fifty thousand dollars to a
82 person who has the legal or equitable title to real estate and
83 maintains thereon the permanent residence of the owner, who has
84 attained age sixty-five, and whose household income, as defined
85 by general law, does not exceed twenty thousand dollars; or
86 (2) An exemption equal to the assessed value of the
87 property to a person who has the legal or equitable title to
88 real estate with a just value less than two hundred and fifty
89 thousand dollars, as determined in the first tax year that the
90 owner applies and is eligible for the exemption, and who has
91 maintained thereon the permanent residence of the owner for not
92 less than twenty-five years, who has attained age sixty-five,
93 and whose household income does not exceed the income limitation
94 prescribed in paragraph (1).
95
96 The general law must allow counties and municipalities to grant
97 these additional exemptions, within the limits prescribed in
98 this subsection, by ordinance adopted in the manner prescribed
99 by general law, and must provide for the periodic adjustment of
100 the income limitation prescribed in this subsection for changes
101 in the cost of living.
102 (e)(1) Each veteran who is age 65 or older who is partially
103 or totally permanently disabled shall receive a discount from
104 the amount of the ad valorem tax otherwise owed on homestead
105 property the veteran owns and resides in if the disability was
106 combat related and the veteran was honorably discharged upon
107 separation from military service. The discount shall be in a
108 percentage equal to the percentage of the veteran’s permanent,
109 service-connected disability as determined by the United States
110 Department of Veterans Affairs. To qualify for the discount
111 granted by this paragraph, an applicant must submit to the
112 county property appraiser, by March 1, an official letter from
113 the United States Department of Veterans Affairs stating the
114 percentage of the veteran’s service-connected disability and
115 such evidence that reasonably identifies the disability as
116 combat related and a copy of the veteran’s honorable discharge.
117 If the property appraiser denies the request for a discount, the
118 appraiser must notify the applicant in writing of the reasons
119 for the denial, and the veteran may reapply. The Legislature
120 may, by general law, waive the annual application requirement in
121 subsequent years.
122 (2) If a veteran who receives the discount described in
123 paragraph (1) predeceases his or her spouse, and if, upon the
124 death of the veteran, the surviving spouse holds the legal or
125 beneficial title to the homestead property and permanently
126 resides thereon, the discount carries over to the surviving
127 spouse until he or she remarries or sells or otherwise disposes
128 of the homestead property. If the surviving spouse sells or
129 otherwise disposes of the property, a discount not to exceed the
130 dollar amount granted from the most recent ad valorem tax roll
131 may be transferred to the surviving spouse’s new homestead
132 property, if used as his or her permanent residence and he or
133 she has not remarried.
134 (3) This subsection is self-executing and does not require
135 implementing legislation.
136 (f) By general law and subject to conditions and
137 limitations specified therein, the Legislature may provide ad
138 valorem tax relief equal to the total amount or a portion of the
139 ad valorem tax otherwise owed on homestead property to:
140 (1) The surviving spouse of a veteran who died from
141 service-connected causes while on active duty as a member of the
142 United States Armed Forces.
143 (2) The surviving spouse of a first responder who died in
144 the line of duty.
145 (3) A first responder who is totally and permanently
146 disabled as a result of an injury or injuries sustained in the
147 line of duty. Causal connection between a disability and service
148 in the line of duty shall not be presumed but must be determined
149 as provided by general law. For purposes of this paragraph, the
150 term “disability” does not include a chronic condition or
151 chronic disease, unless the injury sustained in the line of duty
152 was the sole cause of the chronic condition or chronic disease.
153 (4) The surviving spouse of a quadriplegic who was
154 receiving a property tax exemption on real estate used and owned
155 as a homestead at the time of the death of the quadriplegic.
156
157 As used in this subsection and as further defined by general
158 law, the term “first responder” means a law enforcement officer,
159 a correctional officer, a firefighter, an emergency medical
160 technician, or a paramedic, and the term “in the line of duty”
161 means arising out of and in the actual performance of duty
162 required by employment as a first responder.
163 ARTICLE XII
164 SCHEDULE
165 Ad valorem tax exemption for surviving spouses of
166 quadriplegics.—This section and the amendment to Section 6 of
167 Article VII, authorizing the Legislature to provide for a
168 homestead property tax exemption for the surviving spouse of a
169 quadriplegic who was receiving a property tax exemption on real
170 estate used and owned as a homestead at the time of the death of
171 the quadriplegic, shall take effect January 1, 2027.
172 BE IT FURTHER RESOLVED that the following statement be
173 placed on the ballot:
174 CONSTITUTIONAL AMENDMENT
175 ARTICLE VII, SECTION 6
176 ARTICLE XII
177 AD VALOREM TAX EXEMPTION FOR SURVIVING SPOUSES OF
178 QUADRIPLEGICS.—Proposing an amendment to the State Constitution
179 to authorize the Legislature to provide for a property tax
180 exemption for the surviving spouse of a quadriplegic who was
181 receiving a property tax exemption on real estate used and owned
182 as a homestead at the time of his or her death. The amendment
183 takes effect January 1, 2027.