HOUSE OF REPRESENTATIVES STAFF ANALYSIS
BILL #: HB 55 Tax Exemptions for Surviving Spouses of Quadriplegics
SPONSOR(S): Tant and others
TIED BILLS: HJR 53 IDEN./SIM. BILLS: CS/SB 616
REFERENCE ACTION ANALYST STAFF DIRECTOR or
BUDGET/POLICY CHIEF
1) Ways & Means Committee 24 Y, 0 N Rexford Aldridge
2) Local Administration, Federal Affairs & Special 15 Y, 0 N Mwakyanjala Darden
Districts Subcommittee
3) State Affairs Committee 18 Y, 0 N Mwakyanjala Williamson
SUMMARY ANALYSIS
Ad valorem taxes are annual taxes levied by counties, cities, school districts and certain special districts.
These taxes are based on the just value of real and tangible personal property as determined by county
property appraisers on January 1 of each year.
Current law allows homestead property owned and used by quadriplegic persons and certain other disabled
persons to be exempt from ad valorem taxes. This exemption does not carry over to the surviving spouse of a
quadriplegic or other disabled person if the quadriplegic or other disabled person predeceases his or her
spouse. Other property tax exemptions in law, like exemptions for certain disabled veterans and first
responders, allow a surviving spouse to enjoy the exemption as long as the surviving spouse continues to
reside on the property and does not remarry.
The bill implements an amendment to Article VII, Section 6 of the Florida Constitution, which is proposed by
HJR 53 (2024), to allow the ad valorem tax exemption available to a quadriplegic person to carry over to his or
her surviving spouse if the quadriplegic person predeceases his or her spouse. The exemption would apply to
the property until the surviving spouse remarries or disposes of the property. If the surviving spouse moves,
the dollar amount of the exemption as reflected in the most recent tax roll can be transferred to the surviving
spouse’s new residence.
The Revenue Estimating Conference (REC) estimated the bill to have a zero or negative indeterminate impact
on local government revenues due to the need for approval by the voters of the constitutional amendment
proposed by HJR 53. If approved by the voters, and assuming current millage rates, the REC estimated the bill
to have a negative recurring impact on school tax revenues of $0.4 million and $0.6 million on non-school local
tax revenues in Fiscal Year 2024-25.
This bill takes effect on January 1, 2025, if the amendment to the Florida Constitution proposed by HJR 53 is
approved by the voters at the 2024 general election or at an earlier special election.
This docum ent does not reflect the intent or official position of the bill sponsor or House of Representatives .
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 FULL ANALYSIS
I. SUBSTANTIVE ANALYSIS
A. EFFECT OF PROPOSED CHANGES:
Current Situation
Property Taxes in Florida
The Florida Constitution reserves ad valorem taxation to local governments and prohibits the state from
levying ad valorem taxes on real and tangible personal property. 1 The ad valorem tax is an annual tax
levied by counties, municipalities, school districts, and some special districts based on the value of real
and tangible personal property as of January 1 of each year. 2 The Florida Constitution requires that all
property be assessed at just value for ad valorem tax purposes, 3 and it provides for specified
assessment limitations, property classifications, and exemptions.4 After the property appraiser
considers any assessment limitation or use classification affecting the just value of a property, an
assessed value is produced. The assessed value is then reduced by any applicable exemptions to
produce the taxable value.5
Exemptions
Article VII, Section 6 of the Florida Constitution provides that every person who owns real estate with
legal and equitable title, and maintains their permanent residence or the permanent residence of their
dependent upon such real estate, is eligible for a $25,000 homestead tax exemption applicable to all ad
valorem tax levies including school district levies. An additional $25,000 homestead exemption applies
to homesteads that have an assessed value greater than $50,000 and up to $75,000, excluding school
district levies.
The Florida Constitution also creates specific ad valorem exemptions. For example, Article VII, Section
3 of the Florida Constitution provides for specific exemptions from property taxes for widows and
widowers, blind persons, and persons who are totally and permanently disabled.
There are a handful of instances in current law where a property tax exemption granted by way of the
status or condition of one’s spouse carries over to the surviving spouse upon death. Some examples
include the exemption for surviving spouses of totally and permanently disabled first responders 6 and
the exemption for surviving spouses of partially or totally disabled veterans over age 65.7 In these
examples and in other instances in law, the surviving spouse can enjoy the exemption as long as he or
she continues to reside on the property and he or she does not remarry. The surviving spouse can also
transfer the value of the exemption to a different homestead property.
Exemptions for Quadriplegics and Other Disabled Persons
Under current law, homestead property used and owned by a quadriplegic person is totally exempt
from property taxes.8 Paraplegic, hemiplegic, and other disabled persons 9 with a certain gross
household income can also receive a total exemption. 10 To be eligible for the exemption, the disabled
1
Art. VII, s. 1(a), Fla. Const.
2 Section 192.001(12), F.S., defines “real property” as land, buildings, fixtures, and all other improvements to land. The terms “land, ”
“real estate,” “realty,” and “real property” may be used interchangeably. Section 192.001(11)(d), F.S., defines “tangible personal
property” as all goods, chattels, and other articles of value (but does not include the vehicular items enumerated in Art. VI I, s. 1(b), Fla.
Const., and elsewhere defined) capable of manual possession and whose chief value is intrinsic to the article i tself.
3 Art. VII, s. 4, Fla. Const.
4 Art. VII, ss. 3, 4, and 6, Fla. Const.
5 S. 196.031, F.S.
6 S. 196.102(8), F.S.
7 S. 196.082(3), F.S.
8 S. 196.101(1), F.S.
9 Other disabled persons include, a person who must use a wheelchair for mobility or a person who is legally blind. S. 196.101(2), F.S.
10 S. 196.101(2), F.S.
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 person must provide proof of their disability to the property appraiser in the county where the
homestead property is located.11 Proof can be in the form of a certification from two doctors licensed in
Florida or a certification from the United States Department of Veterans Affairs. 12 Currently, this
property tax exemption does not carry over to the surviving spouse of the disabled person when the
disabled person predeceases his or her spouse.
HJR 53 (2024)
HJR 53, to which this bill is linked, proposes an amendment to the Florida Constitution to authorize the
Legislature to allow the homestead property tax exemption for homestead property used and owned by
a quadriplegic person to carry over to his or her surviving spouse if the quadriplegic person
predeceases his or her spouse. If approved by the voters at the 2024 general election, or an earlier
special election, the amendment would take effect January 1, 2025.
Effect of Proposed Changes
This bill implements the amendment to Article VII, Section 6 of the Florida Constitution, proposed by
HJR 53, to allow the exemption for homestead property taxes held by a quadriplegic person to carry
over to his or her surviving spouse if the quadriplegic person predeceases his or her spouse. The
surviving spouse can continue to enjoy this exemption as long as he or she holds the legal or beneficial
title to the homestead, permanently resides thereon, and does not remarry.
If the surviving spouse moves from the property, the dollar amount of the exemption as reflected in the
most recent tax roll can be transferred to the surviving spouse’s new residence. The surviving spouse
can continue to enjoy the exemption at his or her new residence as long as he or she permanently
resides on the property and does not remarry.
The bill provides emergency rulemaking authority to the Department of Revenue to administer the
provisions of the act.
B. SECTION DIRECTORY:
Section 1: Amends s. 196.101, F.S., to allow the homestead property tax exemption held by a
quadriplegic person to carry over to his or her surviving spouse.
Section 2: Authorizes the Department of Revenue to adopt emergency rules to administer the act.
Section 3: Provides a contingent effective date.
II. FISCAL ANALYSIS & ECONOMIC IMPACT STATEMENT
A. FISCAL IMPACT ON STATE GOVERNMENT:
1. Revenues:
None.
2. Expenditures:
None.
B. FISCAL IMPACT ON LOCAL GOVERNMENTS:
1. Revenues:
The Revenue Estimating Conference (REC) estimated the bill to have a zero or negative
indeterminate impact on local government revenues due to the need for approval by the voters of
11 S. 196.101(3), F.S.
12 S. 196.101(3), F.S.
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 the constitutional amendment proposed by HJR 53. If approved by the voters, and assuming
current millage rates, the REC estimated the bill to have a negative recurring impact on school tax
revenues of $0.4 million and $0.6 million on non-school local tax revenues in Fiscal Year 2024-25.13
2. Expenditures:
None.
C. DIRECT ECONOMIC IMPACT ON PRIVATE SECTOR:
If HJR 53 is approved by the voters and this bill goes into effect, surviving spouses of deceased
quadriplegic persons would be eligible to receive property tax relief in certain situations.
D. FISCAL COMMENTS:
None.
III. COMMENTS
A. CONSTITUTIONAL ISSUES:
1. Applicability of Municipality/County Mandates Provision:
The county/municipality mandates provision of Article VII, Section 18 of the Florida Constitution may
apply because this bill may reduce the authority that counties or municipalities have to raise
revenues in the aggregate to the extent it allows the ad valorem tax exemption available to a
quadriplegic person to carry over to his or her surviving spouse if the quadriplegic person
predeceases his or her spouse in certain circumstances; however, an exemption may apply because
the bill may have an insignificant fiscal impact.
2. Other:
None.
B. RULE-MAKING AUTHORITY:
This bill authorizes the Department of Revenue to adopt emergency rules to administer the act.
C. DRAFTING ISSUES OR OTHER COMMENTS:
None.
IV. AMENDMENTS/COMMITTEE SUBSTITUTE CHANGES
None.
13 Revenue Estimating Conference, Tax Exemption for Surviving Spouse of Quadriplegics (Implementing Bill)
http://edr.state.fl.us/Content/conferences/revenueimpact/archives/2024/_pdf/page9-11.pdf (last visited Jan. 22, 2024).
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