The Florida Senate
BILL ANALYSIS AND FISCAL IMPACT STATEMENT
(This document is based on the provisions contained in the legislation as of the latest date listed below.)
Prepared By: The Professional Staff of the Committee on Finance and Tax
BILL: CS/SJR 1746
INTRODUCER: Finance and Tax Committee and Senator Brodeur
SUBJECT: Homestead Property Tax Exemption
DATE: February 10, 2022 REVISED:
ANALYST STAFF DIRECTOR REFERENCE ACTION
1. Hackett Ryon CA Favorable
2. Gross Babin FT Fav/CS
3. AP
Please see Section IX. for Additional Information:
COMMITTEE SUBSTITUTE - Substantial Changes
I. Summary:
CS/SJR 1746 proposes an amendment to the Florida Constitution to authorize the Legislature to
provide, through general law, for all levies other than school district levies, an additional
homestead exemption on the value greater than $100,000 and up to $150,000 for a classroom
teacher, law enforcement officer, correctional officer, firefighter, child welfare services
professional, active duty member of the United States Armed Forces, or a member of the Florida
National Guard. Property maintained as a homestead by the owner for a person legally or
naturally dependent upon the owner is eligible for the exemption.
The Revenue Estimating Conference (REC) has not analyzed the committee substitute; however,
staff does not expect the committee substitute to change the estimate provided for the prior
version of the joint resolution. The REC determined that the prior version of the joint resolution
does not have a fiscal impact. However, if the joint resolution is approved, and linked SB 1748
becomes law, the bill will reduce local property tax revenue for all levies other than school
district levies by $83.8 million beginning in Fiscal Year 2023-2024.
If adopted by the Legislature, the proposed amendment will be submitted to Florida’s electors for
approval or rejection at the next general election in November 2022.
If approved by at least 60 percent of the electors, the proposed amendment will take effect on
January 1, 2023.
BILL: CS/SJR 1746 Page 2
II. Present Situation:
General Overview of Property Taxation
The ad valorem tax or “property tax” is an annual tax levied by counties, municipalities, school
districts, and some special districts. The tax is based on the taxable value of property as of
January 1 of each year.1 The property appraiser annually determines the assessed or “just value”2
of property within the taxing jurisdiction and then applies relevant exclusions, assessment
limitations, and exemptions to determine the property’s “taxable value.”3 Tax bills are mailed in
November of each year based on the previous January 1 valuation and payment is due by
March 31.
The Florida Constitution prohibits the state from levying ad valorem taxes4 and limits the
Legislature’s authority to provide for property valuations at less than just value, unless expressly
authorized.5
The just valuation standard generally requires the property appraiser to consider the highest and
best use of property;6 however, the Florida Constitution authorizes certain types of property to be
valued based on their current use (classified use assessments), which often result in lower
assessments. Properties that receive classified use treatment in Florida include: agricultural land,
land producing high water recharge to Florida’s aquifers, and land used exclusively for
noncommercial recreational purposes; land used for conservation purposes; historic properties
when authorized by the county or municipality; and certain working waterfront property.7
Property Tax Exemptions for Homestead Property
Homestead Exemption
Every person having legal or equitable title to real estate and who maintains thereon his or her
permanent residence or the permanent residence of a dependent (homestead property) is eligible
for a homestead tax exemption of up to $25,000. The exemption applies to all ad valorem taxes
levied, including levies by school districts.8 An additional homestead exemption of up to $25,000
applies to the property’s value between $50,000 and $75,000.9 Unlike the first $25,000, the
additional $25,000 exemption does not apply to ad valorem taxes levied by school districts.
1
Both real property and tangible personal property are subject to tax. Section 192.001(12), F.S., defines “real property” as
land, buildings, fixtures, and all other improvements to land. Section 192.001(11)(d), F.S., defines “tangible personal
property” as all goods, chattels, and other articles of value capable of manual possession and whose chief value is intrinsic to
the article itself.
2
Property must be valued at “just value” for purposes of property taxation, unless the Florida Constitution provides
otherwise. FLA. CONST. art VII, s. 4. Just value has been interpreted by the courts to mean the fair market value that a willing
buyer would pay a willing seller for the property in an arm’s-length transaction. See Walter v. Shuler, 176 So. 2d 81 (Fla.
1965); Deltona Corp. v. Bailey, 336 So. 2d 1163 (Fla. 1976); Southern Bell Tel. & Tel. Co. v. Dade County, 275 So. 2d 4
(Fla. 1973).
3
See s. 192.001(2) and (16), F.S.
4
FLA. CONST. art. VII, s. 1(a).
5
See FLA. CONST. art. VII, s. 4.
6
Section 193.011(2), F.S.
7
FLA. CONST. art. VII, s. 4.
8
FLA. CONST. art VII, s. 6(a) and s. 196.031, F.S.
9
Section 196.031(1)(b), F.S.
BILL: CS/SJR 1746 Page 3
Additional Homestead Exemptions for Certain Persons
The Florida Constitution authorizes the Legislature to provide additional property tax
exemptions for the following persons who maintain property as a homestead:
 Counties and municipalities may grant exemptions to persons aged 65 years or over whose
household income does not exceed $20,000 (low-income seniors).10
 A veteran or first responder11 with a total and permanent service-connected disability is
entitled to a complete exemption for the property.12
 A veteran with a total service-connected disability that confines him or her to a wheelchair is
entitled to a complete exemption for the property. Upon the veteran’s death, the exemption
carries over to the veteran’s unremarried surviving spouse.13
 A veteran disabled to a degree of 10 percent or more by misfortune or during wartime service
is entitled to an exemption for any property up to $5,000. Upon the death of the veteran, the
exemption carries over to the veteran’s unremarried surviving spouse.14
 The unremarried surviving spouse of a veteran or first responder who died while on active
duty is entitled to a complete exemption for the property if the veteran was a permanent
resident of Florida on the day he or she died.15
Tax Discount on Homestead Property for a Combat-disabled Veteran
In addition to the property tax exemptions described above, certain combat-disabled veterans are
entitled to a discount on their homestead property taxes.16 The discount is calculated as a
percentage equal to the percentage of the veteran’s permanent, service-connected disability.17
The discount is applied as a reduction to the taxable value of the homestead property.18
III. Effect of Proposed Changes:
The joint resolution proposes an amendment to the Florida Constitution to authorize the
Legislature to provide, through general law, for all levies other than school district levies, an
additional homestead exemption on the value greater than $100,000 and up to $150,000. Persons
eligible for the exemption include classroom teachers, law enforcement officers, correctional
officers, firefighters, child welfare services professionals, active duty members of the United
States Armed Forces, members of the Florida National Guard, or a person legally or naturally
dependent upon the owner.
10
FLA. CONST. Art. VII, s. 6(d)(1) and (2). The income level is adjusted each year according to changes in the consumer price
index. For 2022, persons will qualify if the household income does not surpass $32,561. Florida Department of Revenue,
Florida Property Tax Valuation and Income Limitation Rates, available at:
https://floridarevenue.com/property/Documents/AdditionalHomesteadExemptions.pdf (last visited Feb. 5, 2022).
11
“First responder” in this context means a law enforcement officer or correctional officer as defined in s. 943.10, F.S., a
firefighter as defined in s. 633.102, F.S., or an emergency medical technician or paramedic as defined in s. 401.23, F.S., who
is a full-time paid employee, part-time paid employee, or unpaid volunteer. Section 196.081(6)(c)1., F.S.
12
Sections 196.081 and 196.102, F.S.
13
Section 196.091(1) and (3), F.S.
14
Section 196.24, F.S.
15
Section 196.081(4) and (6) F.S.
16
Section 196.082, F.S.
17
Section 196.082(2), F.S.
18
Section 196.082(5), F.S.
BILL: CS/SJR 1746 Page 4
If adopted by the Legislature, the proposed amendment will be submitted to Florida’s electors for
approval or rejection at the next general election in November 2022.
If approved by at least 60 percent of the electors, the proposed amendment will take effect
January 1, 2023.
IV. Constitutional Issues:
A. Municipality/County Mandates Restrictions:
The mandate provisions in Article VII, section 18 of the Florida Constitution, do not
apply to joint resolutions.
B. Public Records/Open Meetings Issues:
None.
C. Trust Funds Restrictions:
None.
D. State Tax or Fee Increases:
None.
E. Other Constitutional Issues:
Article XI, s. 1 of the Florida Constitution authorizes the Legislature to propose
amendments to the Florida Constitution by joint resolution approved by a three-fifths
vote of the membership of each house. Article XI, s. 5(a) of the Florida Constitution
requires the amendment be placed before the electorate at the next general election19 held
more than 90 days after the proposal has been filed with the Secretary of State or at a
special election held for that purpose. Constitutional amendments submitted to the
electors must be printed in clear and unambiguous language on the ballot.20
Article XI, s. 5(d) of the Florida Constitution requires proposed amendments or
constitutional revisions to be published in a newspaper of general circulation in each
county where a newspaper is published. The amendment or revision must be published
once in the 10th week and again in the 6th week immediately preceding the week the
election is held.
Article XI, s. 5(e) of the Florida Constitution requires approval by 60 percent of voters
for a constitutional amendment to take effect. The amendment, if approved, becomes
19
Section 97.021(16), F.S., defines “general election” as an election held on the first Tuesday after the first Monday in
November in the even-numbered years, for the purpose of filling national, state, county, and district offices and for voting on
constitutional amendments not otherwise provided for by law.
20
Section 101.161(1), F.S.
BILL: CS/SJR 1746 Page 5
effective on the first Tuesday after the first Monday in January following the election, or
on such other date as may be specified in the amendment.
V. Fiscal Impact Statement:
A. Tax/Fee Issues:
The Revenue Estimating Conference (REC) has not analyzed the committee substitute;
however, staff does not expect the committee substitute to change the estimate provided
for the prior version of the joint resolution. The REC determined that the prior version of
the joint resolution does not have a fiscal impact. However, if the joint resolution is
approved, and linked SB 1748 becomes law, the bill will reduce local property tax
revenue for all levies other than school district levies by $83.8 million beginning in Fiscal
Year 2023-2024.
B. Private Sector Impact:
None.
C. Government Sector Impact:
Article XI, Section 5(d) of the Florida Constitution requires proposed amendments or
constitutional revisions to be published in a newspaper of general circulation in each
county where a newspaper is published. The amendment or revision must be published in
the 10th week and again in the 6th week immediately preceding the week the election is
held.
The Division of Elections (division) within the Department of State pays for publication
costs to advertise all constitutional amendments in both English and Spanish, 21 typically
paid from non-recurring General Revenue funds.22 Accurate cost estimates for the next
constitutional amendment advertising cannot be determined until the total number of
amendments to be advertised is known and updated quotes are obtained from
newspapers.
There is an unknown additional cost for the printing and distributing of the constitutional
amendments, in poster or booklet form, in English and Spanish, for each of the 67
Supervisors of Elections to post or make available at each polling room or each voting
site, as required by s. 101.171, F.S. Historically, the division has printed and distributed
booklets that include the ballot title, ballot summary, text of the constitutional
amendment, and, if applicable, the financial impact statement. Beginning in 2020, the
summary of such financial information statements was also included as part of the
booklets.23
21
Pursuant to Section 203 of the Voting Rights Act (52 U.S.C.A. § 10503).
22
See Ch. 2020-111, Specific Appropriation 3132, Laws of Fla.
23
Section 100.371(13)(e)4., F.S. See also Chapter 2019-64, s. 3, Laws of Fla.
 BILL: CS/SJR 1746 Page 6
VI. Technical Deficiencies:
None.
VII. Related Issues:
None.
VIII. Statutes Affected:
This resolution substantially amends section 4, Article VII of the Florida Constitution.
This resolution also creates a new section in Article XII of the Florida Constitution.
IX. Additional Information:
A. Committee Substitute – Statement of Substantial Changes:
(Summarizing differences between the Committee Substitute and the prior version of the bill.)
CS by Finance and Tax on February 10, 2022:
The CS limits the exemption to all levies other than school district levies and allows the
exemption to apply to property maintained as a permanent residence for a person legally
or naturally dependent upon the owner.
B. Amendments:
None.
This Senate Bill Analysis does not reflect the intent or official position of the bill’s introducer or the Florida Senate.