HOUSE OF REPRESENTATIVES STAFF ANALYSIS
BILL #: HJR 53 Ad Valorem Property Tax Exemption for the Surviving Spouse of Quadriplegics
SPONSOR(S): Tant
TIED BILLS: HB 55 IDEN./SIM. BILLS: SJR 618
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.
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. Accordingly, current law
allows homestead property owned and used by quadriplegics 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.
The Florida Constitution prescribes various instances where a property tax exemption carries over to a
surviving spouse, such as the exemption for surviving spouses of partially or permanently disabled veterans
over the age of 65 and the exemption for surviving spouses of a first responder who died in the line of duty.
The joint resolution proposes an amendment to Article VII, Section 6 of the Florida Constitution to allow the ad
valorem tax exemption received by a quadriplegic to carry over to his or her surviving spouse if the
quadriplegic person predeceases his or her spouse.
The joint resolution, if passed by the Legislature, would be considered by the electorate at the 2024 general
election and, if approved by 60 percent of the electors voting on the measure, the joint resolution would take
effect on January 1, 2025.
The Revenue Estimating Conference estimated that the joint resolution has no impact on state and local
government revenues because the joint resolution is not self-executing.
A joint resolution proposing an amendment to the Florida Constitution requires a three-fifths vote of
the membership of each house of the Legislature to appear on the next general election ballot.
This docum ent does not reflect the intent or official position of the bill sponsor or House of Representatives .
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DATE: 1/30/2024
 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 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, exc luding 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 the Florida Constitution 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 partially or permanently disabled veterans
over the age of 656 and the exemption for surviving spouses of a first responder who died in the line of
duty.7
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
person must provide proof of their disability to the property appraiser in the county where the
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 itself.
3 Art. VII, s. 4, Fla. Const.
4 Art. VII, ss. 3, 4, and 6, Fla. Const.
5 S. 196.031, F.S.
6 Art. VII, s. 6(e)(2), Fla. Const.
7 Art. VII, s. 6(f)(2), Fla. Const.
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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 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.
Effect of Proposed Changes
The joint resolution amends Article VII, Section 6 of 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.
The joint resolution, if passed by the Legislature, would place the amendment on
the ballot at the 2024 general election, or an earlier special election held for the purpose of proposing
this amendment to the voters,13 where 60 percent of the electors voting on the measure must approve it
for passage. If approved, the amendment would take effect January 1, 2025. The joint resolution is not
subject to the Governor’s veto powers.
II. FISCAL ANALYSIS & ECONOMIC IMPACT STATEMENT
A. FISCAL IMPACT ON STATE GOVERNMENT:
1. Revenues:
None.
2. Expenditures:
Article XI, Section 5(d) of the Florida Constitution requires publication of a proposed amendment in
a newspaper of general circulation in each county. The Division of Elections within the Department
of State must advertise the full text of the amendment twice in a newspaper of general circulation in
each county where the amendment will appear on the ballot. The Division must also provide each
supervisor of elections with either booklets or posters displaying the full text of each proposed
amendment.
B. FISCAL IMPACT ON LOCAL GOVERNMENTS:
1. Revenues:
The Revenue Estimating Conference estimated that the joint resolution has no impact on state and
local government revenues because the joint resolution is not self-executing.14
2. Expenditures:
None.
C. DIRECT ECONOMIC IMPACT ON PRIVATE SECTOR:
None, because the amendment proposed by the joint resolution is subject to voter approval and is not
self-executing.
11 S. 196.101(3), F.S.
12
S. 196.101(3), F.S.
13 Pursuant to art. XI, s. 5 of the Florida Constitution, placing the joint resolution on a special election ballot would require the legislature
to pass a general law by three-fifths vote of each house.
14 Revenue Estimate Conference, Tax Exemption for Surviving Spouse of Quadriplegics,
http://edr.state.fl.us/Content/conferences/revenueimpact/archives/2024/_pdf/page6-8.pdf (last visited Jan. 22, 2024).
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 D. FISCAL COMMENTS:
None.
III. COMMENTS
A. CONSTITUTIONAL ISSUES:
1. Applicability of Municipality/County Mandates Provision:
Not applicable. The mandates provision applies only to a general law, not to a joint resolution
proposing to amend the state Constitution.
2. Other:
None.
B. RULE-MAKING AUTHORITY:
None.
C. DRAFTING ISSUES OR OTHER COMMENTS:
None.
IV. AMENDMENTS/COMMITTEE SUBSTITUTE CHANGES
None.
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