Florida 2025 Regular Session Status: In Committee 1 R cosponsors

SJR 1510 — Homestead Property Exemptions and Assessment Limitation

Last action — Died in Rules

  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 2025 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there are no live odds of enactment. It would have to be reintroduced in the current session to move again.

Summary

Homestead Property Exemptions and Assessment Limitation; Proposing amendments to the State Constitution to authorize the Legislature to provide two $25,000 exemptions and an assessment limitation to certain real property subject to a long-term lease and to provide an effective date, etc.

Bill Text

What changed in the latest version

375 added · 220 removed

375 line(s) added, 220 removed.

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Florida Senate - 2025 SJR 1510 By Senator Avila 39-01051-25 20251510__ Senate Joint Resolution A joint resolution proposing an amendment to Section 6 of Article VII and the creation of a new section in Article XII of the State Constitution to authorize the Legislature to provide the same exemptions and assessment limitations granted to homestead property to certain real property subject to a long-term lease and to provide an effective date.
Florida Senate - 2025 CS for SJR 1510 By the Committee on Finance and Tax;
and Senator Avila 593-03610-25 20251510c1 Senate Joint Resolution A joint resolution proposing amendments to Sections 3 and 4 of Article VII and the creation of a new section in Article XII of the State Constitution to authorize the Legislature to provide two $25,000 exemptions and an assessment limitation to certain real property subject to a long-term lease and to provide an effective date.
That the following amendment to Section 6 of Article VII and the creation of a new section in Article XII of the State Constitution are agreed to and shall be submitted to the electors of this state for approval or rejection at the next general election or at an earlier special election specifically authorized by law for that purpose:
That the following amendments to Section 3 and 4 of Article VII and the creation of a new section in Article XII of the State Constitution are agreed to and shall be submitted to the electors of this state for approval or rejection at the next general election or at an earlier special election specifically authorized by law for that purpose:
ARTICLE VII FINANCE AND TAXATION SECTION 6.
ARTICLE VII FINANCE AND TAXATION SECTION 3.
Homestead exemptions.— (a)(1) Every person who has the legal or equitable title to real estate and maintains thereon the permanent residence of the owner, or another legally or naturally dependent upon the owner, shall be exempt from taxation thereon, except assessments for special benefits, as follows:
Taxes;
exemptions.— (a) All property owned by a municipality and used exclusively by it for municipal or public purposes shall be exempt from taxation.
A municipality, owning property outside the municipality, may be required by general law to make payment to the taxing unit in which the property is located.
Such portions of property as are used predominantly for educational, literary, scientific, religious or charitable purposes may be exempted by general law from taxation.
(b) There shall be exempt from taxation, cumulatively, to Page 1 of 12 CODING:
Words stricken are deletions;
words underlined are additions.
Florida Senate - 2025 CS for SJR 1510 593-03610-25 20251510c1 every head of a family residing in this state, household goods and personal effects to the value fixed by general law, not less than one thousand dollars, and to every widow or widower or person who is blind or totally and permanently disabled, property to the value fixed by general law not less than five hundred dollars.
(c) Any county or municipality may, for the purpose of its respective tax levy and subject to the provisions of this subsection and general law, grant community and economic development ad valorem tax exemptions to new businesses and expansions of existing businesses, as defined by general law.
Such an exemption may be granted only by ordinance of the county or municipality, and only after the electors of the county or municipality voting on such question in a referendum authorize the county or municipality to adopt such ordinances.
An exemption so granted shall apply to improvements to real property made by or for the use of a new business and improvements to real property related to the expansion of an existing business and shall also apply to tangible personal property of such new business and tangible personal property related to the expansion of an existing business.
The amount or limits of the amount of such exemption shall be specified by general law.
The period of time for which such exemption may be granted to a new business or expansion of an existing business shall be determined by general law.
The authority to grant such exemption shall expire ten years from the date of approval by the electors of the county or municipality, and may be renewable by referendum as provided by general law.
(d) Any county or municipality may, for the purpose of its Page 2 of 12 CODING:
Words stricken are deletions;
words underlined are additions.
Florida Senate - 2025 CS for SJR 1510 593-03610-25 20251510c1 respective tax levy and subject to the provisions of this subsection and general law, grant historic preservation ad valorem tax exemptions to owners of historic properties.
This exemption may be granted only by ordinance of the county or municipality.
The amount or limits of the amount of this exemption and the requirements for eligible properties must be specified by general law.
The period of time for which this exemption may be granted to a property owner shall be determined by general law.
(e) By general law and subject to conditions specified therein:
(1) Twenty-five thousand dollars of the assessed value of property subject to tangible personal property tax shall be exempt from ad valorem taxation.
(2) The assessed value of solar devices or renewable energy source devices subject to tangible personal property tax may be exempt from ad valorem taxation, subject to limitations provided by general law.
(f) There shall be granted an ad valorem tax exemption for real property dedicated in perpetuity for conservation purposes, including real property encumbered by perpetual conservation easements or by other perpetual conservation protections, as defined by general law.
(g) By general law and subject to the conditions specified therein, each person who receives a homestead exemption as provided in section 6 of this article;
who was a member of the United States military or military reserves, the United States Coast Guard or its reserves, or the Florida National Guard;
and who was deployed during the preceding calendar year on active Page 3 of 12 CODING:
Words stricken are deletions;
words underlined are additions.
Florida Senate - 2025 CS for SJR 1510 593-03610-25 20251510c1 duty outside the continental United States, Alaska, or Hawaii in support of military operations designated by the legislature shall receive an additional exemption equal to a percentage of the taxable value of his or her homestead property.
The applicable percentage shall be calculated as the number of days during the preceding calendar year the person was deployed on active duty outside the continental United States, Alaska, or Hawaii in support of military operations designated by the legislature divided by the number of days in that year.
(h) By general law and subject to conditions and provisions specified therein, the legislature may provide that every person who holds the legal or equitable title to real estate that is currently receiving the benefits available for homestead properties under subsection (a) of Section 6 of this Article, and holds the legal or equitable title to a separate parcel of real estate and maintains thereon the residence of a lessee under a single written lease of six months or more, if such lease is in effect on January 1 of the taxable year, and if such parcel could qualify for the benefits afforded homestead properties under subsection (a) of Section 6 of this Article, if the owner maintained that property as his or her permanent residence, shall be exempt from taxation on such leased property up to the assessed valuation of twenty-five thousand dollars;
and, for all levies other than school district levies, on the assessed valuation greater than fifty thousand dollars and up to seventy-five thousand dollars.
A person is entitled to the exemption provided by this subsection on one separate parcel of real estate.
Real estate subject to an assessment limitation under subsection (h) of Section 4 of Article VII is not entitled Page 4 of 12 CODING:
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words underlined are additions.
Florida Senate - 2025 CS for SJR 1510 593-03610-25 20251510c1 to this exemption and, by general law, the legislature may establish additional criteria for eligible property.
SECTION 4.
Taxation;
assessments.— By general law regulations shall be prescribed which shall secure a just valuation of all property for ad valorem taxation, provided:
(a) Agricultural land, land producing high water recharge to Florida’s aquifers, or land used exclusively for noncommercial recreational purposes may be classified by general law and assessed solely on the basis of character or use.
(b) As provided by general law and subject to conditions, limitations, and reasonable definitions specified therein, land used for conservation purposes shall be classified by general law and assessed solely on the basis of character or use.
(c) Pursuant to general law tangible personal property held for sale as stock in trade and livestock may be valued for taxation at a specified percentage of its value, may be classified for tax purposes, or may be exempted from taxation.
(d) All persons entitled to a homestead exemption under Section 6 of this Article shall have their homestead assessed at just value as of January 1 of the year following the effective date of this amendment.
This assessment shall change only as provided in this subsection.
(1) Assessments subject to this subsection shall be changed annually on January 1st of each year;
but those changes in assessments shall not exceed the lower of the following:
Up to the assessed valuation of twenty-five thousand dollars;
Three percent (3%) of the assessment for the prior year.
and b.
b.
For all levies other than school district levies, on the assessed valuation greater than fifty thousand dollars and up to Page 1 of 8 CODING:
The percent change in the Consumer Price Index for all urban consumers, U.S.
City Average, all items 1967=100, or Page 5 of 12 CODING:
Florida Senate - 2025 SJR 1510 39-01051-25 20251510__ seventy-five thousand dollars, upon establishment of right thereto in the manner prescribed by law.
Florida Senate - 2025 CS for SJR 1510 593-03610-25 20251510c1 successor reports for the preceding calendar year as initially reported by the United States Department of Labor, Bureau of Labor Statistics.
The real estate may be held by legal or equitable title, by the entireties, jointly, in common, as a condominium, or indirectly by stock ownership or membership representing the owner’s or member’s proprietary interest in a corporation owning a fee or a leasehold initially in excess of ninety-eight years.
(2) No assessment shall exceed just value.
The exemption shall not apply with respect to any assessment roll until such roll is first determined to be in compliance with the provisions of section 4 by a state agency designated by general law.
(3) After any change of ownership, as provided by general law, homestead property shall be assessed at just value as of January 1 of the following year, unless the provisions of paragraph (8) apply.
This exemption is repealed on the effective date of any amendment to this Article which provides for the assessment of homestead property at less than just value.
Thereafter, the homestead shall be assessed as provided in this subsection.
(2) The twenty-five thousand dollar amount of assessed valuation exempt from taxation provided in subparagraph (a)(1)b.
(4) New homestead property shall be assessed at just value as of January 1st of the year following the establishment of the homestead, unless the provisions of paragraph (8) apply.
shall be adjusted annually on January 1 of each year for inflation using the percent change in the Consumer Price Index for All Urban Consumers, U.S.
That assessment shall only change as provided in this subsection.
City Average, all 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.
(5) Changes, additions, reductions, or improvements to homestead property shall be assessed as provided for by general law;
(3) The amount of assessed valuation exempt from taxation for which every person who has the legal or equitable title to real estate and maintains thereon the permanent residence of the owner, or another person legally or naturally dependent upon the owner, is eligible, and which applies solely to levies other than school district levies, that is added to this constitution after January 1, 2025, shall be adjusted annually on January 1 Page 2 of 8 CODING:
provided, however, after the adjustment for any change, addition, reduction, or improvement, the property shall be assessed as provided in this subsection.
(6) In the event of a termination of homestead status, the property shall be assessed as provided by general law.
(7) The provisions of this amendment are severable.
If any of the provisions of this amendment shall be held unconstitutional by any court of competent jurisdiction, the decision of such court shall not affect or impair any remaining provisions of this amendment.
(8) a.
A person who establishes a new homestead as of January 1 and who has received a homestead exemption pursuant to Section 6 of this Article as of January 1 of any of the three years Page 6 of 12 CODING:
Florida Senate - 2025 SJR 1510 39-01051-25 20251510__ of each year for inflation using the percent change in the Consumer Price Index for All Urban Consumers, U.S.
Florida Senate - 2025 CS for SJR 1510 593-03610-25 20251510c1 immediately preceding the establishment of the new homestead is entitled to have the new homestead assessed at less than just value.
City Average, all 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.
The assessed value of the newly established homestead shall be determined as follows:
(b) Not more than one exemption shall be allowed any individual or family unit or with respect to any residential unit.
1.
No exemption shall exceed the value of the real estate assessable to the owner or, in case of ownership through stock or membership in a corporation, the value of the proportion which the interest in the corporation bears to the assessed value of the property.
If the just value of the new homestead is greater than or equal to the just value of the prior homestead as of January 1 of the year in which the prior homestead was abandoned, the assessed value of the new homestead shall be the just value of the new homestead minus an amount equal to the lesser of $500,000 or the difference between the just value and the assessed value of the prior homestead as of January 1 of the year in which the prior homestead was abandoned.
(c) By general law and subject to conditions specified therein, the Legislature may provide to renters, who are permanent residents, ad valorem tax relief on all ad valorem tax levies.
Thereafter, the homestead shall be assessed as provided in this subsection.
Such ad valorem tax relief shall be in the form and amount established by general law.
2.
(d) The legislature may, by general law, allow counties or municipalities, for the purpose of their respective tax levies and subject to the provisions of general law, to grant either or both of the following additional homestead tax exemptions:
If the just value of the new homestead is less than the just value of the prior homestead as of January 1 of the year in which the prior homestead was abandoned, the assessed value of the new homestead shall be equal to the just value of the new homestead divided by the just value of the prior homestead and multiplied by the assessed value of the prior homestead.
(1) An exemption not exceeding fifty thousand dollars to a person who has the legal or equitable title to real estate and maintains thereon the permanent residence of the owner, who has attained age sixty-five, and whose household income, as defined by general law, does not exceed twenty thousand dollars;
However, if the difference between the just value of the new homestead and the assessed value of the new homestead calculated pursuant to this sub-subparagraph is greater than $500,000, the assessed value of the new homestead shall be increased so that the difference between the just value and the assessed value equals $500,000.
or (2) An exemption equal to the assessed value of the Page 3 of 8 CODING:
Thereafter, the homestead shall be assessed as provided in this subsection.
b.
By general law and subject to conditions specified therein, the legislature shall provide for application of this paragraph to property owned by more than one person.
Page 7 of 12 CODING:
Florida Senate - 2025 SJR 1510 39-01051-25 20251510__ property to a person who has the legal or equitable title to real estate with a just value less than two hundred and fifty thousand dollars, as determined in the first tax year that the owner applies and is eligible for the exemption, and who has maintained thereon the permanent residence of the owner for not less than twenty-five years, who has attained age sixty-five, and whose household income does not exceed the income limitation prescribed in paragraph (1).
Florida Senate - 2025 CS for SJR 1510 593-03610-25 20251510c1 (e) The legislature may, by general law, for assessment purposes and subject to the provisions of this subsection, allow counties and municipalities to authorize by ordinance that historic property may be assessed solely on the basis of character or use.
97 The general law must allow counties and municipalities to grant these additional exemptions, within the limits prescribed in this subsection, by ordinance adopted in the manner prescribed by general law, and must provide for the periodic adjustment of the income limitation prescribed in this subsection for changes in the cost of living.
Such character or use assessment shall apply only to the jurisdiction adopting the ordinance.
(e)(1) Each veteran who is age 65 or older who is partially or totally permanently disabled shall receive a discount from 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.
The requirements for eligible properties must be specified by general law.
The discount shall be in a percentage equal to the percentage of the veteran’s permanent, service-connected disability as determined by the United States Department of Veterans Affairs.
(f) A county may, in the manner prescribed by general law, provide for a reduction in the assessed value of homestead property to the extent of any increase in the assessed value of that property which results from the construction or reconstruction of the property for the purpose of providing living quarters for one or more natural or adoptive grandparents or parents of the owner of the property or of the owner’s spouse if at least one of the grandparents or parents for whom the living quarters are provided is 62 years of age or older.
To qualify for the discount granted by this paragraph, an applicant must submit to the county property appraiser, by March 1, an official letter from the United States Department of Veterans Affairs stating the percentage of the veteran’s service-connected disability and such evidence that reasonably identifies the disability as Page 4 of 8 CODING:
Such a reduction may not exceed the lesser of the following:
(1) The increase in assessed value resulting from construction or reconstruction of the property.
(2) Twenty percent of the total assessed value of the property as improved.
(g) For all levies other than school district levies, assessments of residential real property, as defined by general law, which contains nine units or fewer and which is not subject to the assessment limitations set forth in subsections (a) through (d) shall change only as provided in this subsection.
(1) Assessments subject to this subsection shall be changed annually on the date of assessment provided by law;
but those Page 8 of 12 CODING:
Florida Senate - 2025 SJR 1510 39-01051-25 20251510__ combat related and a copy of the veteran’s honorable discharge.
Florida Senate - 2025 CS for SJR 1510 593-03610-25 20251510c1 changes in assessments shall not exceed ten percent (10%) of the assessment for the prior year.
If the property appraiser denies the request for a discount, the appraiser must notify the applicant in writing of the reasons for the denial, and the veteran may reapply.
(2) No assessment shall exceed just value.
The Legislature may, by general law, waive the annual application requirement in subsequent years.
(3) After a change of ownership or control, as defined by general law, including any change of ownership of a legal entity that owns the property, such property shall be assessed at just value as of the next assessment date.
(2) If a veteran who receives the discount described in paragraph (1) predeceases his or her spouse, and if, upon the death of the veteran, the surviving spouse holds the legal or beneficial title to the homestead property and permanently resides thereon, the discount carries over to the surviving spouse until he or she remarries or sells or otherwise disposes of the homestead property.
Thereafter, such property shall be assessed as provided in this subsection.
If the surviving spouse sells or 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.
(4) Changes, additions, reductions, or improvements to such property shall be assessed as provided for by general law;
(3) This subsection is self-executing and does not require implementing legislation.
however, after the adjustment for any change, addition, reduction, or improvement, the property shall be assessed as provided in this subsection.
(f) By general law and subject to conditions and limitations specified therein, the Legislature may provide ad valorem tax relief equal to the total amount or a portion of the ad valorem tax otherwise owed on homestead property to:
(h) For all levies other than school district levies, 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.
(1) The surviving spouse of a veteran who died from service-connected causes while on active duty as a member of the United States Armed Forces.
(1) Assessments subject to this subsection shall be changed annually on the date of assessment provided by law;
(2) The surviving spouse of a first responder who died in the line of duty.
but those changes in assessments shall not exceed ten percent (10%) of the assessment for the prior year.
Page 5 of 8 CODING:
(2) No assessment shall exceed just value.
(3) The legislature must provide that such property shall be assessed at just value as of the next assessment date after a qualifying improvement, as defined by general law, is made to such property.
Thereafter, such property shall be assessed as provided in this subsection.
(4) The legislature may provide that such property shall be assessed at just value as of the next assessment date after a Page 9 of 12 CODING:
Florida Senate - 2025 SJR 1510 39-01051-25 20251510__ (3) A first responder who is totally and permanently disabled as a result of an injury or injuries sustained in the line of duty.
Florida Senate - 2025 CS for SJR 1510 593-03610-25 20251510c1 change of ownership or control, as defined by general law, including any change of ownership of the legal entity that owns the property.
Causal connection between a disability and service in the line of duty shall not be presumed but must be determined as provided by general law.
Thereafter, such property shall be assessed as provided in this subsection.
For purposes of this paragraph, the term “disability” does not include a chronic condition or chronic disease, unless the injury sustained in the line of duty was the sole cause of the chronic condition or chronic disease.
(5) Changes, additions, reductions, or improvements to such property shall be assessed as provided for by general law;
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.
however, after the adjustment for any change, addition, reduction, or improvement, the property shall be assessed as provided in this subsection.
(g) By general law and subject to conditions and provisions specified therein, the Legislature may provide that every person who holds the legal or equitable title to real estate that is currently receiving the benefits available for homestead properties under subsection (a), and who also holds the legal or equitable title to real estate and maintains thereon the residence of a lessee under a single written lease of six months or more, if such lease is in effect on January 1 of the taxable year, shall also be exempt from taxation for such leased property as provided in subsection (a) and such real estate shall be assessed pursuant to subsection (d) of section 4 for each such year.
(i) The legislature, by general law and subject to conditions specified therein, may prohibit the consideration of the following in the determination of the assessed value of real property:
The Legislature may also provide that if any property receiving the assessment limitation authorized under this subsection subsequently becomes ineligible for the Page 6 of 8 CODING:
(1) Any change or improvement to real property used for residential purposes made to improve the property’s resistance to wind damage.
(2) The installation of a solar or renewable energy source device.
(j) (1) The assessment of the following working waterfront properties shall be based upon the current use of the property:
a.
Land used predominantly for commercial fishing purposes.
b.
Land that is accessible to the public and used for vessel launches into waters that are navigable.
c.
Marinas and drystacks that are open to the public.
d.
Water-dependent marine manufacturing facilities, commercial fishing facilities, and marine vessel construction and repair facilities and their support activities.
(2) The assessment benefit provided by this subsection is Page 10 of 12 CODING:
Florida Senate - 2025 SJR 1510 39-01051-25 20251510__ assessment limitation authorized under this subsection for reasons other than a change of ownership or control, as defined by general law, such property shall be assessed pursuant to subsection (g) of section 4, unless such property is assessed under subsection (d) of section 4 for that year.
Florida Senate - 2025 CS for SJR 1510 593-03610-25 20251510c1 subject to conditions and limitations and reasonable definitions as specified by the legislature by general law.
ARTICLE XII SCHEDULE Tax exemptions and assessment limitations for long-term leased residential property.—This section and the amendment to Section 6 of Article VII, which authorizes the legislature to provide the same exemptions and assessment limitations granted to homestead property to real property that, on January 1, is subject to a written lease of six months or more and is owned by a person who holds legal or equitable title to real estate receiving a homestead exemption, apply beginning with the 2027 tax roll.
(k) All persons entitled to the exemptions on real property under subsection (h) of Section 3 of this Article shall have such property assessed as follows:
BE IT FURTHER RESOLVED that the following statement be placed on the ballot:
(1) Assessments shall be changed annually on January 1 of each year;
CONSTITUTIONAL AMENDMENT ARTICLE VII, SECTION 6 ARTICLE XII PROPERTY TAX BENEFITS FOR CERTAIN RESIDENTIAL PROPERTIES SUBJECT TO A LONG-TERM LEASE.—Proposing an amendment to the State Constitution to authorize the Legislature to provide the same exemptions and assessment limitations as provided for homestead property for real property that, on January 1, is subject to a written lease of 6 months or more and is owned by a person who holds legal or equitable title to property receiving a homestead exemption.
but those changes in assessments shall not exceed the lower of:
This amendment shall take effect January Page 7 of 8 CODING:
three percent (3%) of the assessment for the prior year, or the percent change in the Consumer Price Index for all urban consumers, U.S.
City Average, all 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.
(2) No assessment shall exceed just value.
(3) After any change of ownership, as provided by general law, or termination of homestead pursuant to paragraph (6) of subsection (d) of this section, the property shall be assessed at just value as of January 1 of the following year.
Thereafter, the property shall be assessed as provided in this paragraph.
(4) Changes, additions, reductions, or improvements to such property shall be assessed as provided for by general law;
provided, however, after the adjustment for any change, addition, reduction, or improvement, the property shall be assessed as provided in this subsection.
(5) The legislature may also provide that if any property receiving the assessment limitation authorized under this subsection subsequently becomes ineligible for the assessment limitation authorized under this subsection for reasons other than a change of ownership or control, as defined by general Page 11 of 12 CODING:
Florida Senate - 2025 SJR 1510 39-01051-25 20251510__ 1, 2027.
Florida Senate - 2025 CS for SJR 1510 593-03610-25 20251510c1 law;
Page 8 of 8 CODING:
or termination of homestead pursuant to paragraph (6) of subsection (d) of this section;
such property shall be assessed, without reassessment at just value, pursuant to subsection (g) of this section, unless such property is assessed under subsection (d) of this section for that year.
ARTICLE XII SCHEDULE Tax exemptions and an assessment limitation for long-term leased residential property.—This section and the amendments to Sections 3 and 4 of Article VII, which authorize the legislature to provide two $25,000 exemptions and an assessment limitation to real property that, on January 1, is subject to a written lease of six months or more and is owned by a person who holds legal or equitable title to real estate receiving a homestead exemption, apply beginning with the 2027 tax roll.
BE IT FURTHER RESOLVED that the following statement be placed on the ballot:
CONSTITUTIONAL AMENDMENT ARTICLE VII, SECTIONS 3 AND 4 ARTICLE XII PROPERTY TAX BENEFITS FOR CERTAIN RESIDENTIAL PROPERTIES SUBJECT TO A LONG-TERM LEASE.—Proposing an amendment to the State Constitution to authorize the Legislature to provide two $25,000 exemptions and an assessment limitation for certain residential real property that is subject to a written lease of 6 months or more and is owned by a person who holds legal or equitable title to property receiving a homestead exemption.
This amendment shall take effect January 1, 2027.
Page 12 of 12 CODING:
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Action History

  1. Died in Rules

  2. Indefinitely postponed and withdrawn from consideration

  3. CS by Finance and Tax read 1st time

  4. Now in Rules

  5. Pending reference review under Rule 4.7(2) - (Committee Substitute)

  6. CS by Finance and Tax; YEAS 5 NAYS 0

  7. On Committee agenda-- Finance and Tax, 04/15/25, 12:30 pm, 301 Senate Building

  8. Now in Finance and Tax

  9. Favorable by Community Affairs; YEAS 7 NAYS 1

  10. On Committee agenda-- Community Affairs, 03/25/25, 11:00 am, 37 Senate Building

  11. Introduced

  12. Referred to Community Affairs; Finance and Tax; Rules

  13. Filed

Sponsors

  • Finance and Tax · Primary
  • Vacant · Primary

Sponsorship breakdown

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2 sponsors · 0 co-sponsors · 162 not signed on · 1 voted No

Sponsors (2)

  • Finance and Tax
  • Vacant Republican

Co-sponsors (0)

None.

Not signed on (162)

162 members have not signed on to this bill.

Show all 162 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

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Votes

Favorable

Passed 7 Yea · 1 Nay
Party YeaNayPresentNot Voting
Democrat 2000
Republican 4000
Unaffiliated 1000
No Party Affiliation 0100
Total 7100
% of votes cast 88%13%0%0%
How each member voted (8)
Member Party Vote
Fine — Yea
Jones, Shevrin D. "Shev" Democrat Yea
Sharief, Barbara Democrat Yea
Pizzo, Jason W. B. No Party Affiliation Nay
Leek, Thomas J. "Tom" Republican Yea
McClain, Stan Republican Yea
Passidomo, Kathleen Republican Yea
Trumbull, Jay Republican Yea

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Subjects

taxation housing
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Frequently asked questions

What does SJR 1510 do?
Homestead Property Exemptions and Assessment Limitation; Proposing amendments to the State Constitution to authorize the Legislature to provide two $25,000 exemptions and an assessment limitation to certain real property subject to a long-term lease and to provide an effective date, etc.
Who sponsors SJR 1510?
SJR 1510 is sponsored by Finance and Tax and Vacant (Republican).
What is the current status of SJR 1510?
This bill died with 2025 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track SJR 1510?
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