Florida Senate - 2026 SJR 270
By Senator Bernard
24-00428D-26 2026270__
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 create a
5 total exemption of homestead property from ad valorem
6 taxation, other than school district levies, for
7 persons 65 years of age or older who have owned and
8 maintained the property as their permanent residence
9 for at least 5 years and whose household income does
10 not exceed a certain amount, adjusted annually by the
11 cost-of-living index, and to provide an effective
12 date.
13
14 Be It Resolved by the Legislature of the State of Florida:
15
16 That the following amendment to Section 6 of Article VII
17 and the creation of a new section of Article XII of the State
18 Constitution are agreed to and shall be submitted to the
19 electors of this state for approval or rejection at the next
20 general election or at an earlier special election specifically
21 authorized by law for that purpose:
22 ARTICLE VII
23 FINANCE AND TAXATION
24 SECTION 6. Homestead exemptions.—
25 (a)(1) Every person who has the legal or equitable title to
26 real estate and maintains thereon the permanent residence of the
27 owner, or another legally or naturally dependent upon the owner,
28 shall be exempt from taxation thereon, except assessments for
29 special benefits, as follows:
30 a. Up to the assessed valuation of twenty-five thousand
31 dollars; and
32 b. For all levies other than school district levies, on the
33 assessed valuation greater than fifty thousand dollars and up to
34 seventy-five thousand dollars,
35
36 upon establishment of right thereto in the manner prescribed by
37 law. The real estate may be held by legal or equitable title, by
38 the entireties, jointly, in common, as a condominium, or
39 indirectly by stock ownership or membership representing the
40 owner’s or member’s proprietary interest in a corporation owning
41 a fee or a leasehold initially in excess of ninety-eight years.
42 The exemption shall not apply with respect to any assessment
43 roll until such roll is first determined to be in compliance
44 with the provisions of section 4 by a state agency designated by
45 general law. This exemption is repealed on the effective date of
46 any amendment to this Article which provides for the assessment
47 of homestead property at less than just value.
48 (2) The twenty-five thousand dollar amount of assessed
49 valuation exempt from taxation provided in subparagraph (a)(1)b.
50 shall be adjusted annually on January 1 of each year for
51 inflation using the percent change in the Consumer Price Index
52 for All Urban Consumers, U.S. City Average, all items 1967=100,
53 or successor reports for the preceding calendar year as
54 initially reported by the United States Department of Labor,
55 Bureau of Labor Statistics, if such percent change is positive.
56 (3) The amount of assessed valuation exempt from taxation
57 for which every person who has the legal or equitable title to
58 real estate and maintains thereon the permanent residence of the
59 owner, or another person legally or naturally dependent upon the
60 owner, is eligible, and which applies solely to levies other
61 than school district levies, that is added to this constitution
62 after January 1, 2025, shall be adjusted annually on January 1
63 of each year for inflation using the percent change in the
64 Consumer Price Index for All Urban Consumers, U.S. City Average,
65 all items 1967=100, or successor reports for the preceding
66 calendar year as initially reported by the United States
67 Department of Labor, Bureau of Labor Statistics, if such percent
68 change is positive, beginning the year following the effective
69 date of such exemption.
70 (b) Not more than one exemption shall be allowed any
71 individual or family unit or with respect to any residential
72 unit. No exemption shall exceed the value of the real estate
73 assessable to the owner or, in case of ownership through stock
74 or membership in a corporation, the value of the proportion
75 which the interest in the corporation bears to the assessed
76 value of the property.
77 (c) By general law and subject to conditions specified
78 therein, the Legislature may provide to renters, who are
79 permanent residents, ad valorem tax relief on all ad valorem tax
80 levies. Such ad valorem tax relief shall be in the form and
81 amount established by general law.
82 (d) The legislature may, by general law, allow counties or
83 municipalities, for the purpose of their respective tax levies
84 and subject to the provisions of general law, to grant either or
85 both of the following additional homestead tax exemptions:
86 (1) An exemption not exceeding fifty thousand dollars to A
87 person who has the legal or equitable title to real estate and
88 maintains thereon the permanent residence of the owner for at
89 least five years, who has attained age sixty-five, and whose
90 household income, as defined by general law, does not exceed
91 three hundred and fifty thousand dollars is entitled to a
92 homestead exemption equal to the assessed value of the property,
93 which shall apply to all ad valorem taxes other than school
94 district levies. The three hundred and fifty thousand dollar
95 income limitation shall be adjusted annually, on January 1, by
96 the percentage change in the average cost-of-living index in the
97 period January 1 through December 31 of the immediate prior year
98 compared with the same period for the year prior to that. The
99 index is the average of the monthly consumer price index figures
100 for the stated twelve-month period, relative to the United
101 States as a whole, issued by the United States Department of
102 Labor twenty thousand dollars; or
103 (2) An exemption equal to the assessed value of the
104 property to a person who has the legal or equitable title to
105 real estate with a just value less than two hundred and fifty
106 thousand dollars, as determined in the first tax year that the
107 owner applies and is eligible for the exemption, and who has
108 maintained thereon the permanent residence of the owner for not
109 less than twenty-five years, who has attained age sixty-five,
110 and whose household income does not exceed the income limitation
111 prescribed in paragraph (1).
112
113 The general law must allow counties and municipalities to grant
114 these additional exemptions, within the limits prescribed in
115 this subsection, by ordinance adopted in the manner prescribed
116 by general law, and must provide for the periodic adjustment of
117 the income limitation prescribed in this subsection for changes
118 in the cost of living.
119 (e)(1) Each veteran who is age sixty-five 65 or older who
120 is partially or totally permanently disabled and who does not
121 qualify for the exemption under subsection (d) shall receive a
122 discount from the amount of the ad valorem tax otherwise owed on
123 homestead property the veteran owns and resides in if the
124 disability was combat related and the veteran was honorably
125 discharged upon separation from military service. The discount
126 shall be in a percentage equal to the percentage of the
127 veteran’s permanent, service-connected disability as determined
128 by the United States Department of Veterans Affairs. To qualify
129 for the discount granted by this paragraph, an applicant must
130 submit to the county property appraiser, by March 1, an official
131 letter from the United States Department of Veterans Affairs
132 stating the percentage of the veteran’s service-connected
133 disability and such evidence that reasonably identifies the
134 disability as combat related and a copy of the veteran’s
135 honorable discharge. If the property appraiser denies the
136 request for a discount, the appraiser must notify the applicant
137 in writing of the reasons for the denial, and the veteran may
138 reapply. The Legislature may, by general law, waive the annual
139 application requirement in subsequent years.
140 (2) If a veteran who receives the discount described in
141 paragraph (1) predeceases his or her spouse, and if, upon the
142 death of the veteran, the surviving spouse holds the legal or
143 beneficial title to the homestead property and permanently
144 resides thereon, the discount carries over to the surviving
145 spouse until he or she remarries or sells or otherwise disposes
146 of the homestead property. If the surviving spouse sells or
147 otherwise disposes of the property, a discount not to exceed the
148 dollar amount granted from the most recent ad valorem tax roll
149 may be transferred to the surviving spouse’s new homestead
150 property, if used as his or her permanent residence and he or
151 she has not remarried.
152 (3) This subsection is self-executing and does not require
153 implementing legislation.
154 (f) By general law and subject to conditions and
155 limitations specified therein, the Legislature may provide ad
156 valorem tax relief equal to the total amount or a portion of the
157 ad valorem tax otherwise owed on homestead property to:
158 (1) The surviving spouse of a veteran who died from
159 service-connected causes while on active duty as a member of the
160 United States Armed Forces.
161 (2) The surviving spouse of a first responder who died in
162 the line of duty.
163 (3) A first responder who is totally and permanently
164 disabled as a result of an injury or injuries sustained in the
165 line of duty. Causal connection between a disability and service
166 in the line of duty shall not be presumed but must be determined
167 as provided by general law. For purposes of this paragraph, the
168 term “disability” does not include a chronic condition or
169 chronic disease, unless the injury sustained in the line of duty
170 was the sole cause of the chronic condition or chronic disease.
171
172 As used in this subsection and as further defined by general
173 law, the term “first responder” means a law enforcement officer,
174 a correctional officer, a firefighter, an emergency medical
175 technician, or a paramedic, and the term “in the line of duty”
176 means arising out of and in the actual performance of duty
177 required by employment as a first responder.
178 ARTICLE XII
179 SCHEDULE
180 Homestead property tax exemption for persons sixty-five
181 years or older.—This section and the amendment to Section 6 of
182 Article VII, creating a total exemption of homestead property
183 from ad valorem taxation, other than school district levies, for
184 persons sixty-five years of age or older who have owned and
185 maintained the property as their permanent residence for at
186 least five years and whose household income does not exceed
187 three hundred and fifty thousand dollars, adjusted annually by
188 the cost-of-living index, shall take effect January 1, 2027.
189 BE IT FURTHER RESOLVED that the following statement be
190 placed on the ballot:
191 CONSTITUTIONAL AMENDMENT
192 ARTICLE VII, SECTION 6
193 ARTICLE XII
194 HOMESTEAD PROPERTY TAX EXEMPTION FOR PERSONS 65 OR OLDER.
195 Proposing an amendment to the State Constitution to create a
196 total exemption of homestead property from ad valorem taxation,
197 other than school district levies, for persons 65 years of age
198 or older who have owned and maintained the property as their
199 permanent residence for at least five years and whose household
200 income does not exceed $350,000, adjusted annually by the cost
201 of-living index. This amendment shall take effect January 1,
202 2027.