Florida SB 1210: Pollution Control Standards and Liability

Bill Text

1210 
Transfer of Homestead Property by Inheritance 
2026-01-06T08:02:43Z 
Proposing amendments to the State Constitution to authorize the Legislature, by general law, to provide that the transfer of homestead property by inheritance is not considered to be a change in ownership for purposes of homestead property assessment and to provide an effective date, etc. 
Original Filed Version 
2026 
S 
SJR 
Joint Resolution 
__ 

 Florida Senate - 2026 SJR 1210 

 By Senator Rodriguez 

 40-01435-26 20261210__ 
 1 Senate Joint Resolution 
 2 A joint resolution proposing an amendment to Section 4 
 3 of Article VII and the creation of a new section in 
 4 Article XII of the State Constitution to authorize the 
 5 Legislature, by general law, to provide that the 
 6 transfer of homestead property by inheritance is not 
 7 considered to be a change in ownership for purposes of 
 8 homestead property assessment and to provide an 
 9 effective date. 
 10 
 11 Be It Resolved by the Legislature of the State of Florida: 
 12 
 13 That the following amendment to Section 4 of Article VII 
 14 and the creation of a new section of Article XII of the State 
 15 Constitution are agreed to and shall be submitted to the 
 16 electors of this state for approval or rejection at the next 
 17 general election or at an earlier special election specifically 
 18 authorized by law for that purpose: 
 19 ARTICLE VII 
 20 FINANCE AND TAXATION 
 21 SECTION 4. Taxation; assessments.—By general law 
 22 regulations shall be prescribed which shall secure a just 
 23 valuation of all property for ad valorem taxation, provided: 
 24 (a) Agricultural land, land producing high water recharge 
 25 to Florida’s aquifers, or land used exclusively for 
 26 noncommercial recreational purposes may be classified by general 
 27 law and assessed solely on the basis of character or use. 
 28 (b) As provided by general law and subject to conditions, 
 29 limitations, and reasonable definitions specified therein, land 
 30 used for conservation purposes shall be classified by general 
 31 law and assessed solely on the basis of character or use. 
 32 (c) Pursuant to general law tangible personal property held 
 33 for sale as stock in trade and livestock may be valued for 
 34 taxation at a specified percentage of its value, may be 
 35 classified for tax purposes, or may be exempted from taxation. 
 36 (d) All persons entitled to a homestead exemption under 
 37 Section 6 of this Article shall have their homestead assessed at 
 38 just value as of January 1 of the year following the effective 
 39 date of this amendment. This assessment shall change only as 
 40 provided in this subsection. 
 41 (1) Assessments subject to this subsection shall be changed 
 42 annually on January 1st of each year; but those changes in 
 43 assessments shall not exceed the lower of the following: 
 44 a. Three percent (3%) of the assessment for the prior year. 
 45 b. The percent change in the Consumer Price Index for all 
 46 urban consumers, U.S. City Average, all items 1967=100, or 
 47 successor reports for the preceding calendar year as initially 
 48 reported by the United States Department of Labor, Bureau of 
 49 Labor Statistics. 
 50 (2) No assessment shall exceed just value. 
 51 (3) After any change of ownership, as provided by general 
 52 law, homestead property shall be assessed at just value as of 
 53 January 1 of the following year, unless the provisions of 
 54 paragraph (8) apply. The legislature may, by general law, 
 55 provide that the transfer of homestead property upon inheritance 
 56 is not a change of ownership for purposes of this paragraph. 
 57 Thereafter, the homestead shall be assessed as provided in this 
 58 subsection. 
 59 (4) New homestead property shall be assessed at just value 
 60 as of January 1st of the year following the establishment of the 
 61 homestead, unless the provisions of paragraph (8) apply. That 
 62 assessment shall only change as provided in this subsection. 
 63 (5) Changes, additions, reductions, or improvements to 
 64 homestead property shall be assessed as provided for by general 
 65 law; provided, however, after the adjustment for any change, 
 66 addition, reduction, or improvement, the property shall be 
 67 assessed as provided in this subsection. 
 68 (6) In the event of a termination of homestead status, the 
 69 property shall be assessed as provided by general law. 
 70 (7) The provisions of this amendment are severable. If any 
 71 of the provisions of this amendment shall be held 
 72 unconstitutional by any court of competent jurisdiction, the 
 73 decision of such court shall not affect or impair any remaining 
 74 provisions of this amendment. 
 75 (8)a. A person who establishes a new homestead as of 
 76 January 1 and who has received a homestead exemption pursuant to 
 77 Section 6 of this Article as of January 1 of any of the three 
 78 years immediately preceding the establishment of the new