PCS for CS/HJR 1257 (2025) — House Joint Resolution Proposing Amendments to Sections 3, 4, and 6 of Article VII
Summary
PCS for CS/HJR 1257 2025 is a joint resolution proposing amendments to Sections 3, 4, and 6 of Article VII and a new section in Article XII of the State Constitution, to be submitted to the electors at the next general election. The amendments would authorize the Legislature to provide two $25,000 exemptions and an assessment limitation for real property subject to a written lease of six months or more. They would also authorize an additional homestead exemption for owners who have not owned homestead property during the 4 calendar years immediately preceding purchase of the current homestead property. The new section takes effect January 1, 2027, and the printed ballot statement is titled property tax benefits for certain residential properties subject to a long-term lease.
Summary drafted by a model from the document's text below and checked by script against that text before publication. It is a navigation aid, not a reading of what the document proves. Where AI is used
Cite this document
“PCS for CS/HJR 1257 (2025) — House Joint Resolution Proposing Amendments to Sections 3, 4, and 6 of Article VII.”
Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/2025-3285-commerce-committee-proposed-committee-bills-pcbs-fn-pcs-for-4b7a861017/
, SHA-256 253fba2a2fc870af902f7515a5279f43ee9344581b7a69056bbe35c95402e12b.Full text
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
PCS for CS/HJR 1257 2025
1 House Joint Resolution
2 A joint resolution proposing amendments to Sections 3,
3 4, and 6 of Article VII and the creation of a new
4 section in Article XII of the State Constitution to
5 authorize the Legislature to provide two $25,000
6 exemptions and an assessment limitation to certain
7 real property subject to a long-term lease, to provide
8 an additional homestead exemption for owners of
9 homestead property who have not owned homestead
10 property for a specified time before purchase of the
11 current homestead property, and to provide an
12 effective date.
13
14 Be It Resolved by the Legislature of the State of Florida:
15
16 That the following amendments to Sections 3, 4, and 6 of
17 Article VII and the creation of a new section in Article XII of
18 the State Constitution are agreed to and shall be submitted to
19 the electors of this state for approval or rejection at the next
20 general election:
21 ARTICLE VII
22 FINANCE AND TAXATION
23 SECTION 3. Taxes; exemptions.—
24 (a) All property owned by a municipality and used
25 exclusively by it for municipal or public purposes shall be
Page 1 of 21
PCS for CS/HJR 1257
CODING: Words stricken are deletions; words underlined are additions.
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
PCS for CS/HJR 1257 2025
26 exempt from taxation. A municipality, owning property outside
27 the municipality, may be required by general law to make payment
28 to the taxing unit in which the property is located. Such
29 portions of property as are used predominantly for educational,
30 literary, scientific, religious or charitable purposes may be
31 exempted by general law from taxation.
32 (b) There shall be exempt from taxation, cumulatively, to
33 every head of a family residing in this state, household goods
34 and personal effects to the value fixed by general law, not less
35 than one thousand dollars, and to every widow or widower or
36 person who is blind or totally and permanently disabled,
37 property to the value fixed by general law not less than five
38 hundred dollars.
39 (c) Any county or municipality may, for the purpose of its
40 respective tax levy and subject to the provisions of this
41 subsection and general law, grant community and economic
42 development ad valorem tax exemptions to new businesses and
43 expansions of existing businesses, as defined by general law.
44 Such an exemption may be granted only by ordinance of the county
45 or municipality, and only after the electors of the county or
46 municipality voting on such question in a referendum authorize
47 the county or municipality to adopt such ordinances. An
48 exemption so granted shall apply to improvements to real
49 property made by or for the use of a new business and
50 improvements to real property related to the expansion of an
Page 2 of 21
PCS for CS/HJR 1257
CODING: Words stricken are deletions; words underlined are additions.
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
PCS for CS/HJR 1257 2025
51 existing business and shall also apply to tangible personal
52 property of such new business and tangible personal property
53 related to the expansion of an existing business. The amount or
54 limits of the amount of such exemption shall be specified by
55 general law. The period of time for which such exemption may be
56 granted to a new business or expansion of an existing business
57 shall be determined by general law. The authority to grant such
58 exemption shall expire ten years from the date of approval by
59 the electors of the county or municipality, and may be renewable
60 by referendum as provided by general law.
61 (d) Any county or municipality may, for the purpose of its
62 respective tax levy and subject to the provisions of this
63 subsection and general law, grant historic preservation ad
64 valorem tax exemptions to owners of historic properties. This
65 exemption may be granted only by ordinance of the county or
66 municipality. The amount or limits of the amount of this
67 exemption and the requirements for eligible properties must be
68 specified by general law. The period of time for which this
69 exemption may be granted to a property owner shall be determined
70 by general law.
71 (e) By general law and subject to conditions specified
72 therein:
73 (1) Twenty-five thousand dollars of the assessed value of
74 property subject to tangible personal property tax shall be
75 exempt from ad valorem taxation.
Page 3 of 21
PCS for CS/HJR 1257
CODING: Words stricken are deletions; words underlined are additions.
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
PCS for CS/HJR 1257 2025
76 (2) The assessed value of solar devices or renewable
77 energy source devices subject to tangible personal property tax
78 may be exempt from ad valorem taxation, subject to limitations
79 provided by general law.
80 (f) There shall be granted an ad valorem tax exemption for
81 real property dedicated in perpetuity for conservation purposes,
82 including real property encumbered by perpetual conservation
83 easements or by other perpetual conservation protections, as
84 defined by general law.
85 (g) By general law and subject to the conditions specified
86 therein, each person who receives a homestead exemption as
87 provided in section 6 of this article; who was a member of the
88 United States military or military reserves, the United States
89 Coast Guard or its reserves, or the Florida National Guard; and
90 who was deployed during the preceding calendar year on active
91 duty outside the continental United States, Alaska, or Hawaii in
92 support of military operations designated by the legislature
93 shall receive an additional exemption equal to a percentage of
94 the taxable value of his or her homestead property. The
95 applicable percentage shall be calculated as the number of days
96 during the preceding calendar year the person was deployed on
97 active duty outside the continental United States, Alaska, or
98 Hawaii in support of military operations designated by the
99 legislature divided by the number of days in that year.
100 (h) By general law and subject to conditions and
Page 4 of 21
PCS for CS/HJR 1257
CODING: Words stricken are deletions; words underlined are additions.
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
PCS for CS/HJR 1257 2025
101 provisions specified therein, the legislature may provide that
102 every person who holds the legal or equitable title to real
103 estate that is currently receiving the benefits available for
104 homestead properties under subsection (a) of Section 6, and
105 holds the legal or equitable title to a separate parcel of real
106 estate and maintains thereon the permanent residence of a lessee
107 under a single written lease of six continuous months or more,
108 if such lease is in effect on January 1 of the taxable year; if
109 the entire parcel could qualify for the benefits afforded
110 homestead properties under subsection (a) of Section 6, if the
111 owner maintained that property as his or her permanent
112 residence; and if such property is owned directly through sole
113 ownership or joint ownership with a spouse, or indirectly
114 through a limited liability company that holds legal or
115 equitable title to such real estate if such limited liability
116 company is owned solely or jointly with a spouse; shall be
117 exempt from taxation on such leased property up to the assessed
118 valuation of twenty-five thousand dollars; and, for all levies
119 other than school district levies, on the assessed valuation
120 greater than fifty thousand dollars and up to seventy-five
121 thousand dollars.
122
123 SECTION 4. Taxation; assessments.—By general law
124 regulations shall be prescribed which shall secure a just
125 valuation of all property for ad valorem taxation, provided:
Page 5 of 21
PCS for CS/HJR 1257
CODING: Words stricken are deletions; words underlined are additions.
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
PCS for CS/HJR 1257 2025
126 (a) Agricultural land, land producing high water recharge
127 to Florida's aquifers, or land used exclusively for
128 noncommercial recreational purposes may be classified by general
129 law and assessed solely on the basis of character or use.
130 (b) As provided by general law and subject to conditions,
131 limitations, and reasonable definitions specified therein, land
132 used for conservation purposes shall be classified by general
133 law and assessed solely on the basis of character or use.
134 (c) Pursuant to general law tangible personal property
135 held for sale as stock in trade and livestock may be valued for
136 taxation at a specified percentage of its value, may be
137 classified for tax purposes, or may be exempted from taxation.
138 (d) All persons entitled to a homestead exemption under
139 Section 6 of this Article shall have their homestead assessed at
140 just value as of January 1 of the year following the effective
141 date of this amendment. This assessment shall change only as
142 provided in this subsection.
143 (1) Assessments subject to this subsection shall be
144 changed annually on January 1st of each year; but those changes
145 in assessments shall not exceed the lower of the following:
146 a. Three percent (3%) of the assessment for the prior
147 year.
148 b. The percent change in the Consumer Price Index for all
149 urban consumers, U.S. City Average, all items 1967=100, or
150 successor reports for the preceding calendar year as initially
Page 6 of 21
PCS for CS/HJR 1257
CODING: Words stricken are deletions; words underlined are additions.
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
PCS for CS/HJR 1257 2025
151 reported by the United States Department of Labor, Bureau of
152 Labor Statistics.
153 (2) No assessment shall exceed just value.
154 (3) After any change of ownership, as provided by general
155 law, homestead property shall be assessed at just value as of
156 January 1 of the following year, unless the provisions of
157 paragraph (8) apply. Thereafter, the homestead shall be assessed
158 as provided in this subsection.
159 (4) New homestead property shall be assessed at just value
160 as of January 1st of the year following the establishment of the
161 homestead, unless the provisions of paragraph (8) apply. That
162 assessment shall only change as provided in this subsection.
163 (5) Changes, additions, reductions, or improvements to
164 homestead property shall be assessed as provided for by general
165 law; provided, however, after the adjustment for any change,
166 addition, reduction, or improvement, the property shall be
167 assessed as provided in this subsection.
168 (6) In the event of a termination of homestead status, the
169 property shall be assessed as provided by general law.
170 (7) The provisions of this amendment are severable. If any
171 of the provisions of this amendment shall be held
172 unconstitutional by any court of competent jurisdiction, the
173 decision of such court shall not affect or impair any remaining
174 provisions of this amendment.
175 (8)a. A person who establishes a new homestead as of
Page 7 of 21
PCS for CS/HJR 1257
CODING: Words stricken are deletions; words underlined are additions.
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
PCS for CS/HJR 1257 2025
176 January 1 and who has received a homestead exemption pursuant to
177 Section 6 of this Article as of January 1 of any of the three
178 years immediately preceding the establishment of the new
179 homestead is entitled to have the new homestead assessed at less
180 than just value. The assessed value of the newly established
181 homestead shall be determined as follows:
182 1. If the just value of the new homestead is greater than
183 or equal to the just value of the prior homestead as of January
184 1 of the year in which the prior homestead was abandoned, the
185 assessed value of the new homestead shall be the just value of
186 the new homestead minus an amount equal to the lesser of
187 $500,000 or the difference between the just value and the
188 assessed value of the prior homestead as of January 1 of the
189 year in which the prior homestead was abandoned. Thereafter, the
190 homestead shall be assessed as provided in this subsection.
191 2. If the just value of the new homestead is less than the
192 just value of the prior homestead as of January 1 of the year in
193 which the prior homestead was abandoned, the assessed value of
194 the new homestead shall be equal to the just value of the new
195 homestead divided by the just value of the prior homestead and
196 multiplied by the assessed value of the prior homestead.
197 However, if the difference between the just value of the new
198 homestead and the assessed value of the new homestead calculated
199 pursuant to this sub-subparagraph is greater than $500,000, the
200 assessed value of the new homestead shall be increased so that
Page 8 of 21
PCS for CS/HJR 1257
CODING: Words stricken are deletions; words underlined are additions.
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
PCS for CS/HJR 1257 2025
201 the difference between the just value and the assessed value
202 equals $500,000. Thereafter, the homestead shall be assessed as
203 provided in this subsection.
204 b. By general law and subject to conditions specified
205 therein, the legislature shall provide for application of this
206 paragraph to property owned by more than one person.
207 (e) The legislature may, by general law, for assessment
208 purposes and subject to the provisions of this subsection, allow
209 counties and municipalities to authorize by ordinance that
210 historic property may be assessed solely on the basis of
211 character or use. Such character or use assessment shall apply
212 only to the jurisdiction adopting the ordinance. The
213 requirements for eligible properties must be specified by
214 general law.
215 (f) A county may, in the manner prescribed by general law,
216 provide for a reduction in the assessed value of homestead
217 property to the extent of any increase in the assessed value of
218 that property which results from the construction or
219 reconstruction of the property for the purpose of providing
220 living quarters for one or more natural or adoptive grandparents
221 or parents of the owner of the property or of the owner's spouse
222 if at least one of the grandparents or parents for whom the
223 living quarters are provided is 62 years of age or older. Such a
224 reduction may not exceed the lesser of the following:
225 (1) The increase in assessed value resulting from
Page 9 of 21
PCS for CS/HJR 1257
CODING: Words stricken are deletions; words underlined are additions.
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
PCS for CS/HJR 1257 2025
226 construction or reconstruction of the property.
227 (2) Twenty percent of the total assessed value of the
228 property as improved.
229 (g) For all levies other than school district levies,
230 assessments of residential real property, as defined by general
231 law, which contains nine units or fewer and which is not subject
232 to the assessment limitations set forth in subsections (a)
233 through (d) shall change only as provided in this subsection.
234 (1) Assessments subject to this subsection shall be
235 changed annually on the date of assessment provided by law; but
236 those changes in assessments shall not exceed ten percent (10%)
237 of the assessment for the prior year.
238 (2) No assessment shall exceed just value.
239 (3) After a change of ownership or control, as defined by
240 general law, including any change of ownership of a legal entity
241 that owns the property, such property shall be assessed at just
242 value as of the next assessment date. Thereafter, such property
243 shall be assessed as provided in this subsection.
244 (4) Changes, additions, reductions, or improvements to
245 such property shall be assessed as provided for by general law;
246 however, after the adjustment for any change, addition,
247 reduction, or improvement, the property shall be assessed as
248 provided in this subsection.
249 (h) For all levies other than school district levies,
250 assessments of real property that is not subject to the
Page 10 of 21
PCS for CS/HJR 1257
CODING: Words stricken are deletions; words underlined are additions.
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
PCS for CS/HJR 1257 2025
251 assessment limitations set forth in subsections (a) through (d)
252 and (g) shall change only as provided in this subsection.
253 (1) Assessments subject to this subsection shall be
254 changed annually on the date of assessment provided by law; but
255 those changes in assessments shall not exceed ten percent (10%)
256 of the assessment for the prior year.
257 (2) No assessment shall exceed just value.
258 (3) The legislature must provide that such property shall
259 be assessed at just value as of the next assessment date after a
260 qualifying improvement, as defined by general law, is made to
261 such property. Thereafter, such property shall be assessed as
262 provided in this subsection.
263 (4) The legislature may provide that such property shall
264 be assessed at just value as of the next assessment date after a
265 change of ownership or control, as defined by general law,
266 including any change of ownership of the legal entity that owns
267 the property. Thereafter, such property shall be assessed as
268 provided in this subsection.
269 (5) Changes, additions, reductions, or improvements to
270 such property shall be assessed as provided for by general law;
271 however, after the adjustment for any change, addition,
272 reduction, or improvement, the property shall be assessed as
273 provided in this subsection.
274 (i) The legislature, by general law and subject to
275 conditions specified therein, may prohibit the consideration of
Page 11 of 21
PCS for CS/HJR 1257
CODING: Words stricken are deletions; words underlined are additions.
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
PCS for CS/HJR 1257 2025
276 the following in the determination of the assessed value of real
277 property:
278 (1) Any change or improvement to real property used for
279 residential purposes made to improve the property's resistance
280 to wind damage.
281 (2) The installation of a solar or renewable energy source
282 device.
283 (j)(1) The assessment of the following working waterfront
284 properties shall be based upon the current use of the property:
285 a. Land used predominantly for commercial fishing
286 purposes.
287 b. Land that is accessible to the public and used for
288 vessel launches into waters that are navigable.
289 c. Marinas and drystacks that are open to the public.
290 d. Water-dependent marine manufacturing facilities,
291 commercial fishing facilities, and marine vessel construction
292 and repair facilities and their support activities.
293 (2) The assessment benefit provided by this subsection is
294 subject to conditions and limitations and reasonable definitions
295 as specified by the legislature by general law.
296 (k) All persons entitled to the exemptions on real
297 property under subsection (h) of Section 3 of this Article shall
298 have such property assessed as follows:
299 (1) Assessments shall be changed annually on January 1 of
300 each year; but those changes in assessments shall not exceed the
Page 12 of 21
PCS for CS/HJR 1257
CODING: Words stricken are deletions; words underlined are additions.
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
PCS for CS/HJR 1257 2025
301 lower of: three percent (3%) of the assessment for the prior
302 year, or the percent change in the Consumer Price Index for all
303 urban consumers, U.S. City Average, all items 1967=100, or
304 successor reports for the preceding calendar year as initially
305 reported by the United States Department of Labor, Bureau of
306 Labor Statistics.
307 (2) No assessment shall exceed just value.
308 (3) After any change of ownership, as provided by general
309 law, or termination of homestead pursuant to paragraph (6) of
310 subsection (d) of this section, the property shall be assessed
311 at just value as of January 1 of the following year. Thereafter,
312 the property shall be assessed as provided in this paragraph.
313 (4) Changes, additions, reductions, or improvements to
314 such property shall be assessed as provided for by general law;
315 provided, however, after the adjustment for any change,
316 addition, reduction, or improvement, the property shall be
317 assessed as provided in this subsection.
318 (5) The legislature may also provide that if any property
319 receiving the assessment limitation authorized under this
320 subsection subsequently becomes ineligible for the assessment
321 limitation authorized under this subsection for reasons other
322 than a change of ownership or control, as defined by general
323 law; or termination of homestead pursuant to paragraph (6) of
324 subsection (d) of this section; such property shall be assessed,
325 without reassessment at just value, pursuant to subsection (g)
Page 13 of 21
PCS for CS/HJR 1257
CODING: Words stricken are deletions; words underlined are additions.
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
PCS for CS/HJR 1257 2025
326 of this section, unless such property is assessed under
327 subsection (d) of this section for that year.
328 SECTION 6. Homestead exemptions.—
329 (a)(1) Every person who has the legal or equitable title
330 to real estate and maintains thereon the permanent residence of
331 the owner, or another legally or naturally dependent upon the
332 owner, shall be exempt from taxation thereon, except assessments
333 for special benefits, as follows:
334 a. Up to the assessed valuation of twenty-five thousand
335 dollars; and
336 b. For all levies other than school district levies, on
337 the assessed valuation greater than fifty thousand dollars and
338 up to seventy-five thousand dollars,
339
340 upon establishment of right thereto in the manner prescribed by
341 law. The real estate may be held by legal or equitable title, by
342 the entireties, jointly, in common, as a condominium, or
343 indirectly by stock ownership or membership representing the
344 owner's or member's proprietary interest in a corporation owning
345 a fee or a leasehold initially in excess of ninety-eight years.
346 The exemption shall not apply with respect to any assessment
347 roll until such roll is first determined to be in compliance
348 with the provisions of section 4 by a state agency designated by
349 general law. This exemption is repealed on the effective date of
350 any amendment to this Article which provides for the assessment
Page 14 of 21
PCS for CS/HJR 1257
CODING: Words stricken are deletions; words underlined are additions.
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
PCS for CS/HJR 1257 2025
351 of homestead property at less than just value.
352 (2) The twenty-five thousand dollar amount of assessed
353 valuation exempt from taxation provided in subparagraph (a)(1)b.
354 shall be adjusted annually on January 1 of each year for
355 inflation using the percent change in the Consumer Price Index
356 for All Urban Consumers, U.S. City Average, all items 1967=100,
357 or successor reports for the preceding calendar year as
358 initially reported by the United States Department of Labor,
359 Bureau of Labor Statistics, if such percent change is positive.
360 (3) The amount of assessed valuation exempt from taxation
361 for which every person who has the legal or equitable title to
362 real estate and maintains thereon the permanent residence of the
363 owner, or another person legally or naturally dependent upon the
364 owner, is eligible, and which applies solely to levies other
365 than school district levies, that is added to this constitution
366 after January 1, 2025, shall be adjusted annually on January 1
367 of each year for inflation using the percent change in the
368 Consumer Price Index for All Urban Consumers, U.S. City Average,
369 all items 1967=100, or successor reports for the preceding
370 calendar year as initially reported by the United States
371 Department of Labor, Bureau of Labor Statistics, if such percent
372 change is positive, beginning the year following the effective
373 date of such exemption.
374 (b) Not more than one exemption shall be allowed any
375 individual or family unit or with respect to any residential
Page 15 of 21
PCS for CS/HJR 1257
CODING: Words stricken are deletions; words underlined are additions.
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
PCS for CS/HJR 1257 2025
376 unit. No exemption shall exceed the value of the real estate
377 assessable to the owner or, in case of ownership through stock
378 or membership in a corporation, the value of the proportion
379 which the interest in the corporation bears to the assessed
380 value of the property.
381 (c) By general law and subject to conditions specified
382 therein, the Legislature may provide to renters, who are
383 permanent residents, ad valorem tax relief on all ad valorem tax
384 levies. Such ad valorem tax relief shall be in the form and
385 amount established by general law.
386 (d) The legislature may, by general law, allow counties or
387 municipalities, for the purpose of their respective tax levies
388 and subject to the provisions of general law, to grant either or
389 both of the following additional homestead tax exemptions:
390 (1) An exemption not exceeding fifty thousand dollars to a
391 person who has the legal or equitable title to real estate and
392 maintains thereon the permanent residence of the owner, who has
393 attained age sixty-five, and whose household income, as defined
394 by general law, does not exceed twenty thousand dollars; or
395 (2) An exemption equal to the assessed value of the
396 property to a person who has the legal or equitable title to
397 real estate with a just value less than two hundred and fifty
398 thousand dollars, as determined in the first tax year that the
399 owner applies and is eligible for the exemption, and who has
400 maintained thereon the permanent residence of the owner for not
Page 16 of 21
PCS for CS/HJR 1257
CODING: Words stricken are deletions; words underlined are additions.
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
PCS for CS/HJR 1257 2025
401 less than twenty-five years, who has attained age sixty-five,
402 and whose household income does not exceed the income limitation
403 prescribed in paragraph (1).
404
405 The general law must allow counties and municipalities to grant
406 these additional exemptions, within the limits prescribed in
407 this subsection, by ordinance adopted in the manner prescribed
408 by general law, and must provide for the periodic adjustment of
409 the income limitation prescribed in this subsection for changes
410 in the cost of living.
411 (e)(1) Each veteran who is age 65 or older who is
412 partially or totally permanently disabled shall receive a
413 discount from the amount of the ad valorem tax otherwise owed on
414 homestead property the veteran owns and resides in if the
415 disability was combat related and the veteran was honorably
416 discharged upon separation from military service. The discount
417 shall be in a percentage equal to the percentage of the
418 veteran's permanent, service-connected disability as determined
419 by the United States Department of Veterans Affairs. To qualify
420 for the discount granted by this paragraph, an applicant must
421 submit to the county property appraiser, by March 1, an official
422 letter from the United States Department of Veterans Affairs
423 stating the percentage of the veteran's service-connected
424 disability and such evidence that reasonably identifies the
425 disability as combat related and a copy of the veteran's
Page 17 of 21
PCS for CS/HJR 1257
CODING: Words stricken are deletions; words underlined are additions.
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
PCS for CS/HJR 1257 2025
426 honorable discharge. If the property appraiser denies the
427 request for a discount, the appraiser must notify the applicant
428 in writing of the reasons for the denial, and the veteran may
429 reapply. The Legislature may, by general law, waive the annual
430 application requirement in subsequent years.
431 (2) If a veteran who receives the discount described in
432 paragraph (1) predeceases his or her spouse, and if, upon the
433 death of the veteran, the surviving spouse holds the legal or
434 beneficial title to the homestead property and permanently
435 resides thereon, the discount carries over to the surviving
436 spouse until he or she remarries or sells or otherwise disposes
437 of the homestead property. If the surviving spouse sells or
438 otherwise disposes of the property, a discount not to exceed the
439 dollar amount granted from the most recent ad valorem tax roll
440 may be transferred to the surviving spouse's new homestead
441 property, if used as his or her permanent residence and he or
442 she has not remarried.
443 (3) This subsection is self-executing and does not require
444 implementing legislation.
445 (f) By general law and subject to conditions and
446 limitations specified therein, the Legislature may provide ad
447 valorem tax relief equal to the total amount or a portion of the
448 ad valorem tax otherwise owed on homestead property to:
449 (1) The surviving spouse of a veteran who died from
450 service-connected causes while on active duty as a member of the
Page 18 of 21
PCS for CS/HJR 1257
CODING: Words stricken are deletions; words underlined are additions.
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
PCS for CS/HJR 1257 2025
451 United States Armed Forces.
452 (2) The surviving spouse of a first responder who died in
453 the line of duty.
454 (3) A first responder who is totally and permanently
455 disabled as a result of an injury or injuries sustained in the
456 line of duty. Causal connection between a disability and service
457 in the line of duty shall not be presumed but must be determined
458 as provided by general law. For purposes of this paragraph, the
459 term "disability" does not include a chronic condition or
460 chronic disease, unless the injury sustained in the line of duty
461 was the sole cause of the chronic condition or chronic disease.
462
463 As used in this subsection and as further defined by general
464 law, the term "first responder" means a law enforcement officer,
465 a correctional officer, a firefighter, an emergency medical
466 technician, or a paramedic, and the term "in the line of duty"
467 means arising out of and in the actual performance of duty
468 required by employment as a first responder.
469 (g) As provided by general law and subject to conditions
470 specified therein, every person who establishes the right to
471 receive the homestead exemption provided in subsection (a)
472 within 1 year after purchasing the homestead property and who
473 has not owned property in the previous 4 calendar years to which
474 the homestead exemption provided in subsection (a) applied is
475 entitled to an additional homestead exemption for all levies
Page 19 of 21
PCS for CS/HJR 1257
CODING: Words stricken are deletions; words underlined are additions.
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
PCS for CS/HJR 1257 2025
476 except school district levies. The additional exemption is an
477 amount equal to 50 percent of the homestead property's just
478 value on January 1 of the year the homestead is established. The
479 additional exemption may not exceed the median just value of all
480 homestead property within the county where the property at issue
481 is located for the calendar year immediately preceding January 1
482 of the year the homestead is established. The additional
483 exemption shall apply for a period of 5 years or until the year
484 the property is sold, whichever occurs first. The amount of the
485 additional exemption shall be reduced in each subsequent year by
486 an amount equal to 20 percent of the amount of the additional
487 exemption received in the year the homestead was established.
488 Not more than one exemption provided under this subsection shall
489 be allowed per homestead property at one time. The additional
490 exemption applies to property purchased on or after January 1,
491 2027, if this amendment is approved at the 2026 general
492 election, but the additional exemption is not available in the
493 sixth and subsequent years after it is first received.
494
495 ARTICLE XII
496 SCHEDULE
497 Tax exemptions and an assessment limitation for long-term
498 leased residential property.—This section and the amendments to
499 Sections 3, 4, and 6 of Article VII, which authorize the
500 legislature to provide two $25,000 exemptions and an assessment
Page 20 of 21
PCS for CS/HJR 1257
CODING: Words stricken are deletions; words underlined are additions.
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
PCS for CS/HJR 1257 2025
501 limitation to real property that, on January 1, is subject to a
502 written lease of six months or more and is owned by a person who
503 holds legal or equitable title to real estate receiving a
504 homestead exemption, and to provide for an additional homestead
505 exemption for owners of homestead property who have not owned
506 homestead property during the 4 calendar years immediately
507 preceding purchase of the current homestead property shall take
508 effect January 1, 2027.
509 BE IT FURTHER RESOLVED that the following statement be
510 placed on the ballot:
511 CONSTITUTIONAL AMENDMENTS
512 ARTICLE VII, SECTIONS 3, 4, AND 6
513 ARTICLE XII
514 PROPERTY TAX BENEFITS FOR CERTAIN RESIDENTIAL PROPERTIES
515 SUBJECT TO A LONG-TERM LEASE; ADDITIONAL HOMESTEAD EXEMPTION FOR
516 NEW HOMESTEAD PROPERTY OWNERS.—Proposing amendments to the State
517 Constitution to authorize the Legislature to provide two $25,000
518 exemptions and an assessment limitation for certain residential
519 real property subject to a written lease of 6 months or more;
520 and to provide an additional homestead exemption for new
521 homestead property owners. These amendments shall take effect
522 January 1, 2027.
Page 21 of 21
PCS for CS/HJR 1257
CODING: Words stricken are deletions; words underlined are additions.
File and source
- File
- 2025_3285_commerce-committee_proposed-committee-bills-pcbs_fn-pcs-for-cshjr-1257.pdf
- Size
- 159,226 bytes
- SHA-256
- 253fba2a2fc870af902f7515a5279f43ee9344581b7a69056bbe35c95402e12b
- Original
- No public link identified.