Bill > H0201

This joint resolution proposes a constitutional amendment to provide significant property tax relief for homeowners while also protecting local law enforcement funding. Specifically, the resolution would exempt homestead properties from all ad valorem (property) taxes except for school district levies, starting January 1, 2027. To prevent potential budget cuts, the amendment requires counties and municipalities to maintain their law enforcement funding at the highest level of either the 2025-2026 or 2026-2027 fiscal years. The resolution also includes provisions for veterans with service-connected disabilities, allowing them to receive tax discounts, and permits these discounts to transfer to surviving spouses under certain conditions. Additionally, the amendment provides potential ad valorem tax relief for surviving spouses of veterans or first responders who died in the line of duty, and for first responders who become totally and permanently disabled while performing their duties. The proposed changes would be submitted to Florida voters for approval at the next general election, with implementation set for January 1, 2027, if approved.

Budget and Finance, Government Affairs

https://www.flsenate.gov/Session/Bill/2026/201