Bill > H0213

This joint resolution proposes amendments to the State Constitution to modify property tax assessment limitations and protect funding for first responders. Specifically, it aims to change how property tax assessments are calculated for both homestead properties (primary residences) and nonhomestead properties (other types of property). For homestead properties, assessment increases for non-school levies will occur every three years, capped at 3% or the change in the Consumer Price Index (CPI), whichever is lower, and will not increase if the property's value has decreased over the preceding three years. For nonhomestead properties, assessment increases will be limited to 15% every three years, also with a provision preventing increases if the property's value has decreased. Additionally, the resolution prohibits local governments from reducing funding for law enforcement, firefighters, and other first responders below the higher of their budgeted amounts for the 2025-2026 or 2026-2027 fiscal years, starting with the 2027-2028 fiscal year, regardless of any changes in property tax revenue. These changes are intended to take effect on January 1, 2027.

Budget and Finance, Government Affairs

State Affairs Committee (House), Ways & Means Committee (House)

https://www.flsenate.gov/Session/Bill/2026/213