Bill > H0207

This joint resolution proposes a constitutional amendment that would create an additional homestead property tax exemption and establish a prohibition on reducing law enforcement funding. Specifically, the resolution adds a new homestead tax exemption equal to 25 percent of the remaining assessed home value after existing exemptions are applied, but only for property tax levies other than school taxes. The amendment would take effect on January 1, 2027, and requires that counties and municipalities maintain their law enforcement funding at the higher of their 2025-2026 or 2026-2027 fiscal year budgeted levels. This means local governments cannot reduce their law enforcement budget below a baseline amount, even if they experience reduced ad valorem (property) tax revenues. The proposed amendment would be submitted to voters for approval at the next general election, with the ballot language clearly explaining the proposed changes to homestead exemptions and law enforcement funding requirements. The resolution aims to provide additional property tax relief for homeowners while ensuring stable funding for local law enforcement agencies.

Budget and Finance, Government Affairs

https://www.flsenate.gov/Session/Bill/2026/207