Florida HB 213: Property Rights

Bill Text

CS/CS/HJR 213 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 4 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 modify limitations on 5
assessment increases for both homestead and 6
nonhomestead property, prohibit local governments from 7
reducing total funding for services provided by law 8
enforcement, firefighters, and other first responders, 9
and provide an 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
the creation of Section 7 of Article VIII, and the creation of a 15
new section in Article XII of the State Constitution are agreed 16
to and shall be submitted to the electors of this state for 17
approval or rejection at the next general election or at an 18
earlier special election specifically authorized by law for that 19
purpose: 20
ARTICLE VII 21
FINANCE AND TAXATION 22
SECTION 4. Taxation; assessments.—By general law 23
regulations shall be prescribed which shall secure a just 24
valuation of all property for ad valorem taxation, provided: 25

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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

(a) Agricultural land, land producing high water recharge 26
to Florida's aquifers, or land used exclusively for 27
noncommercial recreational purposes may be classified by general 28
law and assessed solely on the basis of character or use. 29
(b) As provided by general law and subject to conditions, 30
limitations, and reasonable definitions specified therein, land 31
used for conservation purposes shall be classified by general 32
law and assessed solely on the basis of character or use. 33
(c) Pursuant to general law tangible personal property 34
held for sale as stock in trade and livestock may be valued for 35
taxation at a specified percentage of its value, may be 36
classified for tax purposes, or may be exempted from taxation. 37
(d) All persons entitled to a homestead exemption under 38
Section 6 of this Article shall have their homestead assessed at 39
just value as of January 1 of the year following the effective 40
date of this amendment. This assessment shall change only as 41
provided in this subsection. 42
(1)a. Except as provided in subparagraph b., assessments 43
subject to this subsection for all levies other than school 44
district levies shall be changed once every three years annually 45
on January 1st of such third each year; but those changes in 46
assessments shall not exceed the lower of the following: 47
1.a. Three percent (3%) of the assessment for the prior 48
year. 49
2.b. The percent change in the Consumer Price Index for 50

CS/CS/HJR 213 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

all urban consumers, U.S. City Average, all items 1967=100, or 51
successor reports for the preceding calendar year as initially 52
reported by the United States Department of Labor, Bureau of 53
Labor Statistics, over the prior three years. 54
b. Except for assessments described in paragraph (6), an 55
assessment may not increase if the just value for the property 56
is the same or less than the just value of the property on 57
January 1 of the most recent year in which the assessment 58
changed under this subsection. 59
(2) Assessments subject to this subsection for school 60
district levies shall be changed annually on January 1st of each 61
year; but those changes in assessments shall not exceed the 62
lower of the following: 63
a. Three percent (3%) of the assessment for the prior 64
year. 65
b. The percent change in the Consumer Price Index for all 66
urban consumers, U.S. City Average, all items 1967=100, or 67
successor reports for the preceding calendar year as initially 68
reported by the United States Department of Labor, Bureau of 69
Labor Statistics. 70
(3) No assessment shall exceed just value. 71
(4)(3) After any change of ownership, as provided by 72
general law, homestead property shall be assessed at just value 73
as of January 1 of the following year, unless the provisions of 74
paragraph (9) (8) apply. Thereafter, the homestead shall be 75

CS/CS/HJR 213 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

assessed as provided in this subsection. 76
(5)(4) New homestead property shall be assessed at just 77
value as of January 1st of the year following the establishment 78
of the homestead, unless the provisions of paragraph (9) (8) 79
apply. That assessme