TALLAHASSEE, Fla. – Another two property tax amendment proposals were just filed in the Florida Legislature on Wednesday, adding to the growing list of reform plans pitched by lawmakers.
The issue cropped up earlier this year after Gov. Ron DeSantis proposed getting rid of property taxes, labelling them as unfair to homeowners.
But because property taxes are a local issue, used to fund services like schools and law enforcement, an amendment is required for the state to take action.
Property taxes are local, not state. So we’d need to do a constitutional amendment (requires 60% of voters to approve) to eliminate them (which I would support) or even to reform/lower them…
— Ron DeSantis (@GovRonDeSantis) February 13, 2025
We should put the boldest amendment on the ballot that has a chance of getting that… https://t.co/WpOQmjNl0X
If approved during next year’s legislative session, all of these proposals would put forth amendments on the 2026 general election ballot, though they’d need at least 60% support from voters to actually pass.
One of the new proposals was filed by state Rep. Ryan Chamberlin (R-Belleview), who shared a plan with News 6 earlier this year — dubbed the “Freedom 1-2-3 Plan” — to eliminate property taxes statewide.
[BELOW: Florida lawmakers OK 7 property tax amendments]
Both of the new proposals are as follows:
- HJR 787 — Local Taxing Ban
House Joint Resolution 787 would take away the ability of counties and school districts to levy property taxes.
If approved, another bill associated with this proposal — HB 791 — would take effect at the same time as HJR 787.
HB 791 imposes a 5% transaction fee for all real estate sales, which would help counties make up for any funding lost due to property tax cuts.
- HJR 793 — Housing Inheritance
House Joint Resolution 793 provides that a transfer of homestead property by inheritance is not considered a change of ownership when it comes to homestead property assessment.
If approved, another bill associated with this proposal — HB 795 — would take effect at the same time as HJR 787.
HB 795 clarifies that upon the death of a homeowner, this transfer is considered between the owner and another who makes the property his/her homestead within one year.
Meanwhile, there are 12 other property tax reform proposals already making their way through the Legislature, which are as follows:
HJR 201 — Eliminating Property Taxes
House Joint Resolution 201 would establish a homestead exemption for all non-school property taxes.
In addition, the amendment would prohibit local governments from reducing their law enforcement funding.
LAST ACTION: Passed State Affairs Committee on Dec. 2, now needs one more committee vote before heading to the full House
HJR 203 — Phased-Out Property Taxes
House Joint Resolution 203 would increase the homestead exemption for non-school property taxes by $100,000 per year for 10 years.
Afterward, the amendment would make all homestead properties exempt from non-school property taxes beginning on Jan. 1, 2037.
In addition, the amendment would prohibit local governments from reducing their law enforcement funding.
LAST ACTION: Passed Property Taxes Committee on Nov. 20, now needs two more committee votes before heading to the full House
HJR 205 — Property Tax Exemptions (Seniors)
House Joint Resolution 205 would exempt residents ages 65 and over from paying non-school taxes on their homes.
In addition, the amendment would prohibit local governments from reducing their law enforcement funding.
LAST ACTION: Passed State Affairs Committee on Dec. 2, now needs one more committee vote before heading to the full House
HJR 207 — Property Tax Exemptions (25%)
House Joint Resolution 207 would apply a homestead exemption for non-school property taxes equal to 25% of the remaining assessed value after applying existing exemptions.
In addition, the amendment would prohibit local governments from reducing their law enforcement funding.
LAST ACTION: Passed Property Taxes Committee on Nov. 20, now needs two more committee votes before heading to the full House
HJR 209 — Insured Home Exemptions
House Joint Resolution 209 increases homestead exemptions for non-school property taxes.
Under current law, the property tax exemptions are imposed as follows:
| Home’s Assessed Value | Application |
|---|---|
| First $25,000 | Exempt from all property taxes |
| $25,000 - $50,000 | Taxable |
| $50,000 - $75,000 | Exempt from all non-school taxes |
| Remaining assessed value | Taxable |
Instead of the $50,000 - $75,000 exemption range, though, HJR 209 would extend it to $25,000 - $200,000.
However, this only applies if the property is subject to a comprehensive homeowners insurance policy.
In addition, the amendment would prohibit local governments from reducing their funding for law enforcement, firefighters and first responders.
LAST ACTION: Passed Ways & Means Committee on Dec. 10, now heading to the full House vote
HJR 211 — Accrued Tax Benefits
House Joint Resolution 211 would allow the full value of the accrued benefit from special limitations on homestead property tax assessments to be transferred to a new homestead for non-school levies.
In addition, the amendment would prohibit local governments from reducing their law enforcement funding.
LAST ACTION: Passed State Affairs Committee on Dec. 2, now needs one more committee vote before heading to the full House
HJR 213 — Assessment Limits
House Joint Resolution 213 would limit homestead assessment increases for non-school property taxes to once every three years.
The proposal also limits assessment increases for non-homestead properties to 15% once every three years.
In addition, the amendment would prohibit local governments from reducing their law enforcement funding.
LAST ACTION: Passed Property Taxes Committee on Nov. 20, now needs two more committee votes before heading to the full House
SJR 270 — Property Tax Exemptions (Seniors)
Senate Joint Resolution 270 sets up a constitutional amendment to exempt residents ages 65 and over from paying non-school taxes on their homes.
This exemption applies to homes owned and maintained as a permanent residence for at least five years, with a household income of $350,000 or less (adjusted annually for inflation).
LAST ACTION: Awaiting first committee hearing
SJR 274 — Property Tax Exemptions (Long-Term)
Senate Joint Resolution 274 sets up a constitutional amendment to prevent the assessed value of properties from going up.
This prohibition would apply to properties that have been owned and lived in for at least 20 years.
The proposal would also grant properties an extra homestead tax exemption equal to 50% of their assessed values (not including school district levies) if they’ve been owned and lived in as a primary residence for at least 30 years.
LAST ACTION: Awaiting first committee hearing
SJR 278 — Assessed Value Limits (Homes)
Senate Joint Resolution 278 sets up a constitutional amendment to limit the assessed values of certain homes in the state.
More specifically, the proposal would apply to new homestead properties established after a change of ownership that had an assessed value of under $500,000 in the preceding year.
Under this amendment, the assessed value of such a property could not be raised by over 150% in a given year for property taxes.
LAST ACTION: Awaiting first committee hearing
SJR 282 — Assessed Value Limits (Businesses)
Senate Joint Resolution 282 would limit the assessed value of real property used for commercial purposes by small businesses.
More specifically, the proposal would prevent the assessed value from rising by over 3% or the CPI percentage change — whichever is lower.
LAST ACTION: Awaiting first committee hearing
SJR 550 — Tangible Personal Property
Senate Joint Resolution 550 would prohibit counties, school districts and municipalities from levying property taxes on tangible personal property.
LAST ACTION: Awaiting first committee hearing