Florida HB 207: Impact Fees

Bill Text

HJR 207 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 add a homestead exemption 5
for levies other than school levies equal to 25 6
percent of the remaining assessed value after applying 7
existing exemptions, provide construction, prohibit 8
counties and municipalities from reducing total 9
funding for law enforcement, and provide an effective 10
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
SECTION 6. Homestead exemptions.— 24
(a)(1) Every person who has the legal or equitable title 25

HJR 207 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

to real estate and maintains thereon the permanent residence of 26
the owner, or another legally or naturally dependent upon the 27
owner, shall be exempt from taxation thereon, except assessments 28
for special benefits, as follows: 29
a. Up to the assessed valuation of twenty-five thousand 30
dollars; and 31
b. For all levies other than school district levies, on 32
the assessed valuation greater than fifty thousand dollars and 33
up to seventy-five thousand dollars; and 34
c. For all levies other than school district levies, an 35
amount equal to twenty-five percent of the remaining assessed 36
value after applying subparagraphs a. and b., 37
38
upon establishment of right thereto in the manner prescribed by 39
law. The real estate may be held by legal or equitable title, by 40
the entireties, jointly, in common, as a condominium, or 41
indirectly by stock ownership or membership representing the 42
owner's or member's proprietary interest in a corporation owning 43
a fee or a leasehold initially in excess of ninety-eight years. 44
The exemption shall not apply with respect to any assessment 45
roll until such roll is first determined to be in compliance 46
with the provisions of section 4 by a state agency designated by 47
general law. This exemption is repealed on the effective date of 48
any amendment to this Article which provides for the assessment 49
of homestead property at less than just value. 50

HJR 207 2026

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(2) The twenty-five thousand dollar amount of assessed 51
valuation exempt from taxation provided in subparagraph (a)(1)b. 52
shall be adjusted annually on January 1 of each year for 53
inflation using the percent change in the Consumer Price Index 54
for All Urban Consumers, U.S. City Average, all items 1967=100, 55
or successor reports for the preceding calendar year as 56
initially reported by the United States Department of Labor, 57
Bureau of Labor Statistics, if such percent change is positive. 58
(3)a. Except as provided in subparagraph b., the amount of 59
assessed valuation exempt from taxation for which every person 60
who has the legal or equitable title to real estate and 61
maintains thereon the permanent residence of the owner, or 62
another person legally or naturally dependent upon the owner, is 63
eligible, and which applies solely to levies other than school 64
district levies, that is added to this constitution after 65
January 1, 2025, shall be adjusted annually on January 1 of each 66
year for inflation using the percent change in the Consumer 67
Price Index for All Urban Consumers, U.S. City Average, all 68
items 1967=100, or successor reports for the preceding calendar 69
year as initially reported by the United States Department of 70
Labor, Bureau of Labor Statistics, if such percent change is 71
positive, beginning the year following the effective date of 72
such exemption. 73
b. This paragraph does not apply to the exemption created 74
by subparagraph (a)(1)c. 75

HJR 207 2026

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(b) Not more than one exemption shall be allowed any 76
individual or family unit or with respect to any residential 77
unit. No exemption shall exceed the value of the real estate 78
assessable to the owner or, in case of ownership through stock 79
or mem