Bill

Bill > H0205


FL H0205

FL H0205
Elimination of Non-School Property Tax for Homesteads for Persons Age 65 or Older


summary

Introduced
10/16/2025
In Committee
10/16/2025
Crossed Over
Passed
Dead
03/13/2026

Introduced Session

2026 Regular Session

Bill Summary

A joint resolution proposing an amendment to Section 6 of Article VII, the creation of Section 7 of Article VIII, and the creation of a new section in Article XII of the State Constitution to exempt homestead property from all levies other than school district levies for persons who have attained age 65, prohibit counties and municipalities from reducing total funding for law enforcement, and provide an effective date.

AI Summary

This joint resolution proposes a constitutional amendment that would provide a property tax exemption for homeowners aged 65 and older, eliminating all non-school property taxes for their primary residences. Specifically, the amendment would exempt homestead property from all tax levies except those for school districts, beginning January 1, 2027. Additionally, the resolution includes a provision that prohibits counties and municipalities from reducing their law enforcement funding below the levels budgeted in either the 2025-2026 or 2026-2027 fiscal years, whichever was higher. This means that local governments cannot decrease their law enforcement budgets, even if they experience reduced ad valorem (property) tax revenues due to the new exemption. The proposed amendment aims to provide tax relief for seniors while ensuring that local law enforcement agencies maintain their current funding levels. If approved by voters, these changes would take effect on January 1, 2027, offering financial relief to older homeowners and protecting local law enforcement funding.

Committee Categories

Budget and Finance, Government Affairs

Sponsors (1)

Last Action

Died in Ways & Means Committee (on 03/13/2026)

bill text


bill summary

Loading...

bill summary

Loading...

bill summary

Document Type Source Location
State Bill Page https://www.flsenate.gov/Session/Bill/2026/205
Analysis - State Affairs Committee (Post-Meeting) https://www.flsenate.gov/Session/Bill/2026/205/Analyses/h0205c.SAC.PDF
Analysis - State Affairs Committee (Post-Meeting) https://www.flsenate.gov/Session/Bill/2026/205/Analyses/h0205b.SAC.PDF
Analysis - Select Committee on Property Taxes (Post-Meeting) https://www.flsenate.gov/Session/Bill/2026/205/Analyses/h0205a.SPT.PDF
Analysis - Select Committee on Property Taxes (Post-Meeting) https://www.flsenate.gov/Session/Bill/2026/205/Analyses/h0205.SPT.PDF
BillText https://www.flsenate.gov/Session/Bill/2026/205/BillText/Filed/PDF
Loading...