Florida HB 1275: Persons with Disabilities Registry

Bill Text

HJR 1275 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 amendments to Sections 3, 2
4, and 9 of Article VII and creating a new section in 3
Article XII of the State Constitution to prohibit 4
levying ad valorem taxes on tangible personal property 5
by counties, school districts, and municipalities and 6
to provide an effective date. 7
8
Be It Resolved by the Legislature of the State of Florida: 9
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That the following amendments to Sections 3, 4, and 9 of 11
Article VII and the creation of a new section in Article XII of 12
the State Constitution are agreed to and shall be submitted to 13
the electors of this state for approval or rejection at the next 14
general election or at an earlier special election specifically 15
authorized by law for that purpose: 16
ARTICLE VII 17
FINANCE AND TAXATION 18
SECTION 3. Taxes; exemptions.— 19
(a) All property owned by a municipality and used 20
exclusively by it for municipal or public purposes shall be 21
exempt from taxation. A municipality, owning property outside 22
the municipality, may be required by general law to make payment 23
to the taxing unit in which the property is located. Such 24
portions of property as are used predominantly for educational, 25

HJR 1275 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

literary, scientific, religious or charitable purposes may be 26
exempted by general law from taxation. 27
(b) There shall be exempt from taxation, cumulatively, to 28
every head of a family residing in this state, household goods 29
and personal effects to the value fixed by general law, not less 30
than one thousand dollars, and to every widow or widower or 31
person who is blind or totally and permanently disabled, 32
property to the value fixed by general law not less than five 33
hundred dollars. 34
(c) Any county or municipality may, for the purpose of its 35
respective tax levy and subject to the provisions of this 36
subsection and general law, grant community and economic 37
development ad valorem tax exemptions to new businesses and 38
expansions of existing businesses, as defined by general law. 39
Such an exemption may be granted only by ordinance of the county 40
or municipality, and only after the electors of the county or 41
municipality voting on such question in a referendum authorize 42
the county or municipality to adopt such ordinances. An 43
exemption so granted shall apply to improvements to real 44
property made by or for the use of a new business and 45
improvements to real property related to the expansion of an 46
existing business and shall also apply to tangible personal 47
property of such new business and tangible personal property 48
related to the expansion of an existing business. The amount or 49
limits of the amount of such exemption shall be specified by 50

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general law. The period of time for which such exemption may be 51
granted to a new business or expansion of an existing business 52
shall be determined by general law. The authority to grant such 53
exemption shall expire ten years from the date of approval by 54
the electors of the county or municipality, and may be renewable 55
by referendum as provided by general law. 56
(d) Any county or municipality may, for the purpose of its 57
respective tax levy and subject to the provisions of this 58
subsection and general law, grant historic preservation ad 59
valorem tax exemptions to owners of historic properties. This 60
exemption may be granted only by ordinance of the county or 61
municipality. The amount or limits of the amount of this 62
exemption and the requirements for eligible properties must be 63
specified by general law. The period of time for which this 64
exemption may be granted to a property owner shall be determined 65
by general law. 66
(e) By general law and subject to conditions specified 67
therein: 68
(1) Twenty-five thousand dollars of the assessed value of 69
property subject to tangible personal property tax shall be 70
exempt from ad valorem taxation. 71
(2) The assessed value of solar devices or renewable 72
energy source devices subject to tangible personal property tax 73
may be exempt from ad valorem taxation, subject to limitations 74
provided by general law. 75

HJR 1275 2026

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(f) There shall be granted an ad valorem tax exemption for 76
real property dedicated in perpetuity for conservation purposes, 77
including real property encumbered by perpetu