Florida HB 201: Sales Tax Holiday for ENERGY STAR & WaterSense Products

Bill Text

HJR 201 2026

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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 exempt homestead property 5
from all ad valorem taxation other than school 6
district levies, prohibit counties and municipalities 7
from reducing total funding for law enforcement, and 8
provide an effective date. 9
10
Be It Resolved by the Legislature of the State of Florida: 11
12
That the following amendment to Section 6 of Article VII, 13
the creation of Section 7 of Article VIII, and the creation of a 14
new section in Article XII of the State Constitution are agreed 15
to and shall be submitted to the electors of this state for 16
approval or rejection at the next general election or at an 17
earlier special election specifically authorized by law for that 18
purpose: 19
ARTICLE VII 20
FINANCE AND TAXATION 21
SECTION 6. Homestead exemptions.— 22
(a)(1) Every person who has the legal or equitable title 23
to real estate and maintains thereon the permanent residence of 24
the owner, or another legally or naturally dependent upon the 25

HJR 201 2026

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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

owner, shall be exempt from taxation thereon, except assessments 26
for special benefits, as follows: 27
(1)a. Up to the assessed valuation of twenty-five thousand 28
dollars; and 29
(2)b. For all levies other than school district levies, on 30
the assessed valuation greater than fifty thousand dollars and 31
up to seventy-five thousand dollars, 32
33
upon establishment of right thereto in the manner prescribed by 34
law. The real estate may be held by legal or equitable title, by 35
the entireties, jointly, in common, as a condominium, or 36
indirectly by stock ownership or membership representing the 37
owner's or member's proprietary interest in a corporation owning 38
a fee or a leasehold initially in excess of ninety-eight years. 39
The exemption shall not apply with respect to any assessment 40
roll until such roll is first determined to be in compliance 41
with the provisions of section 4 by a state agency designated by 42
general law. This exemption is repealed on the effective date of 43
any amendment to this Article which provides for the assessment 44
of homestead property at less than just value. 45
(2) The twenty-five thousand dollar amount of assessed 46
valuation exempt from taxation provided in subparagraph (a)(1)b. 47
shall be adjusted annually on January 1 of each year for 48
inflation using the percent change in the Consumer Price Index 49
for All Urban Consumers, U.S. City Average, all items 1967=100, 50

HJR 201 2026

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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

or successor reports for the preceding calendar year as 51
initially reported by the United States Department of Labor, 52
Bureau of Labor Statistics, if such percent change is positive. 53
(3) The amount of assessed valuation exempt from taxation 54
for which every person who has the legal or equitable title to 55
real estate and maintains thereon the permanent residence of the 56
owner, or another person legally or naturally dependent upon the 57
owner, is eligible, and which applies solely to levies other 58
than school district levies, that is added to this constitution 59
after January 1, 2025, shall be adjusted annually on January 1 60
of each year for inflation using the percent change in the 61
Consumer Price Index for All Urban Consumers, U.S. City Average, 62
all items 1967=100, or successor reports for the preceding 63
calendar year as initially reported by the United States 64
Department of Labor, Bureau of Labor Statistics, if such percent 65
change is positive, beginning the year following the effective 66
date of such exemption. 67
(b) Not more than one exemption shall be allowed any 68
individual or family unit or with respect to any residential 69
unit. No exemption shall exceed the value of the real estate 70
assessable to the owner or, in case of ownership through stock 71
or membership in a corporation, the value of the proportion 72
which the interest in the corporation bears to the assessed 73
value of the property. 74
(c) By general law and subject to conditions specified 75

HJR 201 2026

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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

therein, the Legislature may provide to renters, who are 76
permanent residents, ad valorem tax relief on all ad valorem tax 77
levies. Such ad valorem tax relief shall be in the form and