TALLAHASSEE, Fla. – One of several new property tax amendments making its way through the Legislature may have just cleared its final hurdle.
The amendment — HJR 203 — was filed back in October by the State Affairs Committee, and it aims to phase out property taxes in the state.
More specifically, the bill increases the homestead exemption for non-school property taxes by $100,000 per year for 10 years.
Afterward, the amendment makes all homestead properties exempt from non-school property taxes beginning on Jan. 1, 2037.
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In addition, the proposal prohibits local governments from reducing funding for law enforcement, firefighters and first responders below the level of funding in FY 2025-2026 or FY 2026-2027, whichever is higher.
On Thursday, the bill cleared its final committee by a vote of 11-5, meaning that the amendment will now be put to a vote in front of the full Senate.
WHAT ELSE PASSED ON THURSDAY?
However, HJR 203 isn’t the only amendment that made headway on Thursday morning.
The State Affairs Committee also approved HJR 213, which limits homestead assessment increases for non-school property taxes to once every three years.
HJR 213 also limits assessment increases for non-homestead properties to 15% once every three years.
In addition, the amendment prohibits local governments from reducing their law enforcement funding, similarly to HJR 203.
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Aside from property taxes, a third amendment — HJR 583 — was approved by its final committee.
Unlike the other two proposals, HJR 583 protects students’ and staff’s religious expression in Florida schools.
This includes the expression of religious beliefs in schoolwork, attire, prayer, activities, moments of silence, and opening remarks at high school championship contests.
One of the main provisions in the amendment says that all first-period teachers must set aside 1-2 minutes daily for a moment of silence.
WHEN WILL THEY TAKE EFFECT?
If these amendments manage to get approval from the Legislature, they are set to go on the ballot during the next general election in November.
If they garner at least 60% approval from voters, then they’re set to take effect on Jan. 1, 2027.
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Meanwhile, there are plenty of other proposed amendments that could get OK’d this year, too.
Below is a list of all proposed amendments in Florida as of Thursday, Jan. 22.
HJR 27 — Local Term Limits
House Joint Resolution 27 would set up term limits of 12 consecutive years for county commissioners and school board members.
After that 12-year limit, prospective candidates would have to wait four more years before running again.
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.
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 and first responder funding.
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.
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.
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.
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.
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.
HJR 583 — Religious Expression
House Joint Resolution 583 would protect students’ and staff’s religious expression in Florida schools.
This includes the expression of religious beliefs in schoolwork, attire, prayer, activities, moments of silence and opening remarks at high school championship contests.
One of the main provisions in the amendment says that all first-period teachers must set aside 1-2 minutes daily for a moment of silence.
HJR 619 — State Reapportionment
House Joint Resolution 619 revises the Florida reapportionment process by creating three independent redistricting commissions: one each for the House, Senate and congressional districts.
Each of these three commissions would be responsible for coming up with a reapportionment map, which the state Legislature must choose between.
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.
HJR 903 — Non-Homestead Valuations
House Joint Resolution 903 reduces the maximum percentage that the assessed value of non-homestead properties may be increased annually, from 10% to 3%.
HJR 947 — Reorganizing Government
House Joint Resolution 947 would move the seat of government from Tallahassee to within 100 miles of the population center of the state by 2043.
It also makes several other changes regarding the Legislature, including:
- Setting lawmaker salaries to the state’s median household income
- Establishes independent redistricting commissions to generate maps
- Expands the Legislature by tying the number of Senate and House districts to population, rather than fixed chamber sizes
- Authorizes recall elections for statewide officers and members of the Legislature
HJR 1411 — Lowered Property Values
House Joint Resolution 1411 prohibits any additional increases in the assessed value of properties in the state if the just valuation of such a property has gone down since the previous assessment.
This refers to homestead and non-homestead properties that are subject to the current 3% and 10% assessment limitations, respectively.
HJR 1527 — Emergency Powers
House Joint Resolution 1527 refers to situations where the governor declares a state of emergency.
Under this bill, if a state of emergency is required to be extended beyond 60 days, the governor may do so only if the Legislature authorizes it.
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).
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.
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.
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.
SJR 550 — Tangible Personal Property
Senate Joint Resolution 550 would prohibit counties, school districts and municipalities from levying property taxes on tangible personal property.
SJR 1364 — Fish and Wildlife Conservation Commission
Senate Joint Resolution 1364 revises the Florida Fish and Wildlife Conservation Commission’s composition.
Under this proposal, the new standards for the FWC are as follows:
- There must be nine qualified members, instead of just seven
- At least one commissioner must be a full-time resident of one of the five regional administrative divisions established by the FWC
- At least three commissioners must also have:
- A postgraduate degree in the field of conservation, biology or wildlife management
- Direct experience in fish/wildlife conservation or management
The amendment also sets up a new schedule for implementing the revised membership of the FWC.
SJR 1406 — Constitutional Amendments
Senate Joint Resolution 1406 would change the number of voters needed to approve a constitutional amendment.
While Florida law currently requires 60% of voter approval for an amendment to pass, SJR 1406 would lower that threshold to a simple majority.