HJR 1F — Save our Homes from Excessive Property Taxes

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 ENROLLED CS/HJR 1F 2026F Legislature House Joint Resolution A joint resolution proposing amendments to Sections 4, 6, and 9 of Article VII and the creation of a new section in Article XII of the State Constitution to revise the limitation on annual assessment increases for specified real property, to increase the homestead exemption, to provide a limitation on the use of ad valorem taxes levied by counties and municipalities, and to provide an effective date.

hjr1f-01-erhjr1f-01-c1 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 ENROLLED CS/HJR 1F 2026F Legislature noncommercial recreational purposes may be classified by general law and assessed solely on the basis of character or use.

hjr1f-01-erhjr1f-01-c1 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 ENROLLED CS/HJR 1F 2026F Legislature (2) No assessment shall exceed just value.

hjr1f-01-erhjr1f-01-c1 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 ENROLLED CS/HJR 1F 2026F Legislature years immediately preceding the establishment of the new homestead is entitled to have the new homestead assessed at less than just value.

hjr1f-01-erhjr1f-01-c1 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 ENROLLED CS/HJR 1F 2026F Legislature provided in this subsection.

hjr1f-01-erhjr1f-01-c1 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 ENROLLED CS/HJR 1F 2026F Legislature property as improved.

hjr1f-01-erhjr1f-01-c1 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 ENROLLED CS/HJR 1F 2026F Legislature assessments of real property that is not subject to the assessment limitations set forth in subsections (a) through (d) and (g) shall change only as provided in this subsection.

hjr1f-01-erhjr1f-01-c1 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 ENROLLED CS/HJR 1F 2026F Legislature reduction, or improvement, the property shall be assessed as provided in this subsection.

hjr1f-01-erhjr1f-01-c1 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 ENROLLED CS/HJR 1F 2026F Legislature SECTION 6.

hjr1f-01-erhjr1f-01-c1 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 ENROLLED CS/HJR 1F 2026F Legislature the fifth year of exemption under this subparagraph, such person shall be exempt up to the amount of assessed valuation provided by sub-sub-subparagraph a.2.II., as adjusted pursuant to subparagraph (2)a.

hjr1f-01-erhjr1f-01-c1 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 ENROLLED CS/HJR 1F 2026F Legislature thereafter, for inflation using the percent change in the Consumer Price Index for All Urban Consumers, U.S.

hjr1f-01-erhjr1f-01-c1 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 ENROLLED CS/HJR 1F 2026F Legislature items 1967=100, or successor reports for the preceding calendar year as initially reported by the United States Department of Labor, Bureau of Labor Statistics, if such percent change is positive, beginning the year following the effective date of such exemption.

hjr1f-01-erhjr1f-01-c1 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 ENROLLED CS/HJR 1F 2026F Legislature increase shall take effect on and first apply beginning on the January 1 immediately succeeding approval by referendum.

hjr1f-01-erhjr1f-01-c1 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 ENROLLED CS/HJR 1F 2026F Legislature both of the following additional homestead tax exemptions:

hjr1f-01-erhjr1f-01-c1 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 ENROLLED CS/HJR 1F 2026F Legislature the amount of the ad valorem tax otherwise owed on homestead property the veteran owns and resides in if the disability was combat related and the veteran was honorably discharged upon separation from military service.

hjr1f-01-erhjr1f-01-c1 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 ENROLLED CS/HJR 1F 2026F Legislature otherwise disposes of the property, a discount not to exceed the dollar amount granted from the most recent ad valorem tax roll may be transferred to the surviving spouse's new homestead property, if used as his or her permanent residence and he or she has not remarried.

hjr1f-01-erhjr1f-01-c1 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 ENROLLED CS/HJR 1F 2026F Legislature As used in this subsection and as further defined by general law, the term "first responder" means a law enforcement officer, a correctional officer, a firefighter, an emergency medical technician, or a paramedic, and the term "in the line of duty" means arising out of and in the actual performance of duty required by employment as a first responder.

hjr1f-01-erhjr1f-01-c1 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 ENROLLED CS/HJR 1F 2026F Legislature obligations;

hjr1f-01-erhjr1f-01-c1 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 ENROLLED CS/HJR 1F 2026F Legislature ARTICLE XII SCHEDULE Limitation on the assessment of real property, homestead property exemptions, and local government revenue.—This section and the amendments to Sections 4 and 6 of Article VII, relating to a limitation on the assessed value of real property, an increase to the homestead property tax exemption, and the creation of a new homestead exemption beginning January 1, 2027, and the amendment to Section 9 of Article VII, relating to the uses of certain revenues by counties and municipalities, shall take effect January 1, 2027.

hjr1f-01-erhjr1f-01-c1 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 ENROLLED CS/HJR 1F 2026F Legislature Ensuring funding for core services.

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