Florida HB 203: Student Fee Exemptions

Bill Text

CS/CS/HJR 203, Engrossed 1 2026

CODING: Words stricken are deletions; words underlined are additions.
hjr203 -03-e1
Page 1 of 9
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

House Joint Resolution 1
A joint resolution proposing an amendment to Section 6 2
of Article VII, the creation of Section 7 of Article 3
VIII, and the creation of a new section in Article XII 4
of the State Constitution to make homestead property 5
exempt from all ad valorem taxation other than school 6
district levies beginning in a specified year, to 7
prohibit local governments from reducing total funding 8
for services provided by law enforcement, 9
firefighters, and other first responders, and provide 10
an effective date. 11
12
Be It Resolved by the Legislature of the State of Florida: 13
14
That the following amendment to Section 6 of Article VII, 15
the creation of Section 7 of Article VIII, and the creation of a 16
new section in Article XII of the State Constitution are agreed 17
to and shall be submitted to the electors of this state for 18
approval or rejection at the next general election or at an 19
earlier special election specifically authorized by law for that 20
purpose: 21
ARTICLE VII 22
FINANCE AND TAXATION 23
24
SECTION 6. Homestead exemptions.— 25

CS/CS/HJR 203, Engrossed 1 2026

CODING: Words stricken are deletions; words underlined are additions.
hjr203 -03-e1
Page 2 of 9
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

(a)(1) Every person who has the legal or equitable title 26
to real estate and maintains thereon the permanent residence of 27
the owner, or another legally or naturally dependent upon the 28
owner, shall be exempt from taxation thereon, except assessments 29
for special benefits, as follows: 30
(1)a. Up to the assessed valuation of twenty-five thousand 31
dollars; and 32
(2)b. For all levies other than school district levies, on 33
the assessed valuation greater than fifty thousand dollars and 34
up to 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

CS/CS/HJR 203, Engrossed 1 2026

CODING: Words stricken are deletions; words underlined are additions.
hjr203 -03-e1
Page 3 of 9
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

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

CS/CS/HJR 203, Engrossed 1 2026

CODING: Words stricken are deletions; words underlined are additions.
hjr203 -03-e1
Page 4 of 9
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

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