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 1686
INTRODUCER: Finance and Tax Committee and Senator Collins
SUBJECT: Ad Valorem Tax
DATE: February 15, 2024 REVISED:
ANALYST STAFF DIRECTOR REFERENCE ACTION
1. Hackett Ryon CA Favorable
2. Shuler Khan FT Fav/CS
3. AP
Please see Section IX. for Additional Information:
COMMITTEE SUBSTITUTE - Substantial Changes
I. Summary:
CS/SJR 1686 proposes an amendment to the Florida Constitution to provide that a veteran or
such veteran’s unremarried surviving spouse is eligible for an additional $10,000 ad valorem
homestead tax exemption if the veteran has been awarded the Purple Heart medal or any of the 9
additional listed medals of superior precedence.
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 2024.
If approved by at least 60 percent of the electors, the proposed amendment will take effect on
January 1, 2025.
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
BILL: CS/SJR 1686 Page 2
January 1 of each year.1 The property appraiser annually determines the “just value”2 of property
within the taxing authority and then applies relevant exclusions, assessment limitations, and
exemptions to determine the property’s “taxable value.”3 Property tax bills are mailed in
November of each year based on the previous January 1 valuation. 4 If a taxpayer furnishes the
outstanding taxes within 30 days after the tax collector mailed the tax notice, the taxpayer will
receive a 4 percent discount on the total amount of taxes due.5 The full amount of taxes is due by
March 31 of the following year.6
The Florida Constitution prohibits the state from levying ad valorem taxes7 and it limits the
Legislature’s authority to provide for property valuations at less than just value, unless expressly
authorized.8
Homestead Exemptions
The Florida Constitution establishes homestead protections for certain residential real estate in
the state in three distinct ways. First, it provides homesteads, property owned and maintained as
a person’s primary residence, with an exemption from taxes.9 Second, the homestead provisions
protect the homestead from forced sale by creditors.10 Third, the homestead provisions delineate
the restrictions a homestead owner faces when attempting to alienate or devise the homestead
property.11
Every person having legal or equitable title to real estate and who maintains a permanent
residence on the real estate is deemed to establish homestead property. Homestead property is
eligible for a $25,000 tax exemption applicable to all ad valorem tax levies, including levies by
school districts.12 An additional $25,000 exemption applies to homestead property value between
$50,000 and $75,000. This exemption does not apply to ad valorem taxes levied by school
districts.13
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, e.g., Walter v. Schuler, 176 So. 2d 81 (Fla.
1965); Deltona Corp. v. Bailey, 336 So. 2d 1163 (Fla. 1976); S. Bell Tel. & Tel. Co. v. Dade Cnty., 275 So. 2d 4 (Fla. 1973).
3
See ss. 192.001(2) and (16), F.S.
4
Section 197.322, F.S.; see also Florida Department of Revenue, Florida Property Tax Calendar, available at
https://floridarevenue.com/property/Documents/taxcalendar.pdf (last visited Feb. 7, 2024).
5
Section 197.162, F.S.; see also Florida Department of Revenue, Tax Collector Calendar, available at
https://floridarevenue.com/property/Documents/tccalendar.pdf (last visited Feb. 7, 2024).
6
Section 197.333, F.S.
7
FLA. CONST. art. VII, s. 1(a).
8
See FLA. CONST. art. VII, s. 4.
9
FLA. CONST. art. VII, s. 6.
10
FLA. CONST. art. X, s. 4.
11
Id. at (c).
12
FLA. CONST. art VII, s. 6(a).
13
Id.
BILL: CS/SJR 1686 Page 3
Annual Application
Each person or organization meeting the criteria for an ad valorem tax exemption may claim the
exemption if the claimant held legal title to the real or personal property subject to the exemption
on January 1.14 The application for exemption must be filed with the property appraiser on or
before March 1, and failure to make an application constitutes a waiver of the exemption for that
year.15 The application must list and describe the property for which the exemption is being
claimed and certify the ownership and use of the property.16 The claimant must reapply for the
exemption on an annual basis unless the property appraiser (subject to approval by a vote of the
governing body of the county) has waived the annual application requirement for a property after
an initial application is made and the exemption granted.17
Exemption for Veterans with Total and Permanent Service-Connected Disability
The homestead property of a veteran who was honorably discharged with a service-connected
total and permanent disability is exempt from taxation.18 To qualify for this exemption, the
veteran must be a permanent resident of the state on January 1 of the tax year for which
exemption is being claimed or must have been a permanent resident of this state on January 1 of
the year the veteran died.19 If the veteran predeceases their spouse, the spouse may continue to
receive the exemption as long as the property remains the homestead property of the spouse, and
the spouse is unmarried.20
A totally and permanently disabled veteran, or his or her surviving spouse, who acquires legal or
beneficial title to property between January 1 and November 1, may receive a prorated refund of
the ad valorem taxes paid for the newly acquired property as of the date of the property transfer
provided they were eligible for and granted the exemption on another homestead property in the
previous tax year.21
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.22 The discount is calculated as a
percentage equal to the percentage of the veteran’s permanent, service-connected disability.23
The discount is applied as a reduction to the taxable value of the homestead property.24
To qualify for the tax discount, the veteran must:
 Be aged 65 or older;
14
Section 196.011(1)(a), F.S.
15
Section 196.011(1), F.S. But see s. 196.011(7) and (8) for conditions when the exemption may be granted if an application
is filed after March 1.
16
Section 196.011(1)(a), F.S.
17
Section 196.011(5) and (9)(a), F.S.
18
Section 196.081(1), F.S.
19
Id.
20
Section 196.081(3), F.S.
21
Section 196.081(1)(b), F.S.
22
FLA. CONST. art. VII, s. 6(e);, s. 196.082, F.S.
23
Section 196.082(2), F.S.
24
Section 196.082(6), F.S.
BILL: CS/SJR 1686 Page 4
 Be partially or totally disabled with combat-related disabilities; and
 Have received an honorable discharge.25
In addition to filing an application with the county tax appraiser for the discount, an eligible
veteran must also provide to the tax appraiser by March 1:
 An official letter from the United States Department of Veterans Affairs which includes the
percentage of the veteran’s service-connected disability and evidence that reasonably
identifies the disability as combat-related;
 A copy of the veteran’s honorable discharge; and
 Proof of age as of January 1 of the year to which the discount will apply.26
Armed Forces Decorations and Awards
George Washington established the first system for recognizing the heroic acts of military
servicemembers on August 7, 1782.27 When first established by George Washington during the
Revolutionary War, the award was initially known as the Badge of Military Merit, then brought
into its modern form as the Purple Heart in 1932.28 It is a medal awarded to any member of the
Armed Forces of the United States who, during service, has been wounded, was killed, or died of
wounds received in any action or as the result of an act of any hostile foreign force.29 Rather than
being recommended for the honor, as with all other military decorations, a servicemember is
entitled to the Purple Heart after meeting the set criteria.30
On December 21, 1861, Abraham Lincoln established the next award, the Medal of Honor,
which was initially for members of the Navy and Marine Corps, then later expanded to all
services.31 Numerous decorations and awards have been created since then, but the Medal of
Honor remains the highest military decoration that can be awarded by this nation.32 Behind the
Medal of Honor, but superior in precedence to the Purple Heart, are The Navy Cross, The Air
Force Cross, The Distinguished Service Cross, The Distinguished Service Medal with Combat
V, The Silver Star, The Legion of Merit with Combat V, The Distinguished Flying Cross, and
The Bronze Star with Combat V.33
III. Effect of Proposed Changes:
The joint resolution proposes an amendment to the Florida Constitution to provide that a veteran
or such veteran’s unremarried surviving spouse is eligible for an additional $10,000 ad valorem
homestead tax exemption if the veteran has been awarded the Purple Heart medal or any of the 9
additional listed medals of superior precedence, which are: The Medal of Honor, The Navy
25
Section 196.082(1), F.S.
26
Section 196.082(4), F.S.
27
AMERICAN FORCES INFORMATION SERVICE, ARMED FORCES DECORATIONS AND AWARDS, 1 (1992) available at
https://history.army.mil/moh/Armed-Forces-Decorations-and-Awards.pdf
28
Id.
29
United State Army Human Resources Command, Purple Heart, Nov. 08, 2023,
https://www.hrc.army.mil/content/Purple%20Heart (last visited Feb. 7, 2024).
30
Id.
31
AMERICAN FORCES INFORMATION SERVICE, supra note 27.
32
Id.
33
See id. at 22-31.
BILL: CS/SJR 1686 Page 5
Cross, The Air Force Cross, The Distinguished Service Cross, The Distinguished Service Medal
with Combat V, The Silver Star, The Legion of Merit with Combat V, The Distinguished Flying
Cross, and The Bronze Star with Combat V.
Applicants are required to submit official documentation of the receipt of a specified medal by
March 1. Property appraisers are required to notify applicants in writing of the reasons for denial
of a request for exemption, at which point veterans may reapply. The Legislature is authorized to
waive the requirement for veterans to reapply annually after they receive the exemption for the
first time.
The SJR provides a carry-over to surviving spouses who hold title to the property until the time
the surviving spouse remarries or sells or otherwise disposes of the property. The carry-over may
be transferred to a new property if the spouse sells the property and does not remarry, and the
amount may not be more than the dollar amount granted on the most recent tax roll.
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 2024.
If approved by at least 60 percent of the electors, the proposed amendment will take effect on
January 1, 2025.
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
BILL: CS/SJR 1686 Page 6
requires the amendment be placed before the electorate at the next general election34 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.35
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
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 has not yet reviewed this bill.
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, 36 typically
paid from non-recurring General Revenue funds.37 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.
34
Section 97.021(17), 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.
35
Section 101.161(1), F.S.
36
Pursuant to Section 203 of the Voting Rights Act (52 U.S.C.A. § 10503).
37
See, e.g., Ch. 2022-156, Specific Appropriation 3137, Laws of Fla.
 BILL: CS/SJR 1686 Page 7
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