summary
Introduced
02/25/2025
02/25/2025
In Committee
03/02/2025
03/02/2025
Crossed Over
Passed
Dead
06/16/2025
06/16/2025
Introduced Session
2025 Regular Session
Bill Summary
A joint resolution proposing an amendment to Section 4 of Article VII and the creation of a new section in Article XII of the State Constitution to authorize the Legislature, by general law, to prohibit the consideration of any change or improvement made to homestead property to mitigate flood damage in determining the assessed value of such property for ad valorem taxation purposes and to provide an effective date.
AI Summary
This joint resolution proposes a constitutional amendment that would allow the Florida Legislature to create a law preventing flood mitigation improvements to homestead (primary residential) property from increasing the property's assessed value for tax purposes. Specifically, the amendment would authorize the legislature to prohibit considering any changes or improvements made to a homestead property that are designed to reduce flood risk when determining the property's value for ad valorem (property) taxation. This means homeowners could make flood-resistant upgrades like raising their home's foundation, installing flood barriers, or improving drainage without triggering a higher property tax assessment. The proposed amendment would take effect on January 1, 2027, and is intended to encourage homeowners to invest in flood mitigation measures without fear of financial penalty through increased property taxes. The amendment would be submitted to Florida voters for approval at the next general election or a specially authorized election.
Committee Categories
Budget and Finance, Government Affairs
Sponsors (3)
Last Action
Died on Second Reading Calendar (on 06/16/2025)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.flsenate.gov/Session/Bill/2025/1039 |
| Analysis - State Affairs Committee (Post-Meeting) | https://www.flsenate.gov/Session/Bill/2025/1039/Analyses/h1039f.SAC.PDF |
| Analysis - State Affairs Committee (Post-Meeting) | https://www.flsenate.gov/Session/Bill/2025/1039/Analyses/h1039e.SAC.PDF |
| Analysis - Intergovernmental Affairs Subcommittee (Post-Meeting) | https://www.flsenate.gov/Session/Bill/2025/1039/Analyses/h1039d.IAS.PDF |
| Analysis - Intergovernmental Affairs Subcommittee (Post-Meeting) | https://www.flsenate.gov/Session/Bill/2025/1039/Analyses/h1039c.IAS.PDF |
| Analysis - Ways & Means Committee (Post-Meeting) | https://www.flsenate.gov/Session/Bill/2025/1039/Analyses/h1039b.WMC.PDF |
| Analysis - Ways & Means Committee (Post-Meeting) | https://www.flsenate.gov/Session/Bill/2025/1039/Analyses/h1039a.WMC.PDF |
| BillText | https://www.flsenate.gov/Session/Bill/2025/1039/BillText/Filed/PDF |
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