Bill > H0211

This joint resolution proposes a constitutional amendment with two primary provisions affecting property taxes and local law enforcement funding. First, it expands the "Save-Our-Homes" property tax benefit by allowing homeowners to transfer the full value of their accrued tax assessment limitation to a new homestead for all tax levies except school district taxes. This means when a homeowner moves to a new property, they can carry forward more of their existing property tax assessment advantages, potentially providing greater tax savings. Second, the resolution establishes a funding protection mechanism for law enforcement, requiring counties and municipalities to maintain their law enforcement budgets at or above the higher of their 2025-2026 or 2026-2027 fiscal year levels, starting in the 2027-2028 fiscal year. This provision aims to ensure that local governments do not reduce funding for police and sheriff's departments, even if they experience reductions in ad valorem (property) tax revenue. The proposed amendment would take effect on January 1, 2027, and would be subject to voter approval at a future election.

Budget and Finance, Government Affairs

https://www.flsenate.gov/Session/Bill/2026/211