Florida HB 209: Recall of County Commissioners

Bill Text

CS/CS/HJR 209 2026

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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 increase by $200,000 the 5
exemption for homestead property from all ad valorem 6
taxation other than school district levies for certain 7
properties, to prohibit local governments from 8
reducing total funding for services provided by law 9
enforcement, firefighters, and other first responders, 10
and to provide 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
SECTION 6. Homestead exemptions.— 24
(a)(1) Every person who has the legal or equitable title 25

CS/CS/HJR 209 2026

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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, or 34
c. For all levies other than school district levies, on 35
the assessed valuation greater than twenty-five thousand dollars 36
and up to two hundred and fifty thousand dollars, only if the 37
homestead property is insured by a comprehensive multiperil 38
property insurance policy as defined by general law, 39
40
upon establishment of right thereto in the manner prescribed by 41
law. The real estate may be held by legal or equitable title, by 42
the entireties, jointly, in common, as a condominium, or 43
indirectly by stock ownership or membership representing the 44
owner's or member's proprietary interest in a corporation owning 45
a fee or a leasehold initially in excess of ninety-eight years. 46
The exemption shall not apply with respect to any assessment 47
roll until such roll is first determined to be in compliance 48
with the provisions of section 4 by a state agency designated by 49
general law. This exemption is repealed on the effective date of 50

CS/CS/HJR 209 2026

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any amendment to this Article which provides for the assessment 51
of homestead property at less than just value. 52
(2) The twenty-five thousand dollar amount of assessed 53
valuation exempt from taxation provided in subparagraph 54
(a)(1)b., and the two hundred twenty-five thousand dollar amount 55
of assessed valuation exempt from taxation as provided in 56
subparagraph (a)(1)c., shall be adjusted annually on January 1 57
of each year for inflation using the percent change in the 58
Consumer Price Index for All Urban Consumers, U.S. City Average, 59
all items 1967=100, or successor reports for the preceding 60
calendar year as initially reported by the United States 61
Department of Labor, Bureau of Labor Statistics, if such percent 62
change is positive. 63
(3) The amount of assessed valuation exempt from taxation 64
for which every person who has the legal or equitable title to 65
real estate and maintains thereon the permanent residence of the 66
owner, or another person legally or naturally dependent upon the 67
owner, is eligible, and which applies solely to levies other 68
than school district levies, that is added to this constitution 69
after January 1, 2025, shall be adjusted annually on January 1 70
of each year for inflation using the percent change in the 71
Consumer Price Index for All Urban Consumers, U.S. City Average, 72
all items 1967=100, or successor reports for the preceding 73
calendar year as initially reported by the United States 74
Department of Labor, Bureau of Labor Statistics, if such percent 75

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change is positive, beginning the year following the effective 76
date of such exemption. 77
(b) Not more than one exemption shall