A new resolution passed by the Florida Legislature would change how homes and other properties are taxed — and what local governments can spend that money on. Here is what the document says, explained plainly.
What Is This Document?
The document reviewed here is CS/HJR 1F, a House Joint Resolution passed during Florida’s 2026 special legislative session. It is labeled “Enrolled,” meaning both chambers of the Florida Legislature have approved it.
This resolution proposes changes to three existing sections of the Florida Constitution (Article VII, Sections 4, 6, and 9). It adds a new section to Article XII, which serves as the official schedule for when constitutional changes take effect. If voters approve this amendment at the next general election (or an earlier special election), it would take effect on January 1, 2027.
PRIMARY SOURCE DOCUMENT
The full text of CS/HJR 1F reviewed in this article is available from the Florida House of Representatives. Readers are encouraged to review the original document independently. It is cited throughout this article by section number and line number where applicable.
Change 1 — Caps on How Much Your Property’s Taxable Value Can Rise Each Year
The document makes changes to Article VII, Section 4, which governs how property is assessed — meaning how officials decide what your property is “worth” for tax purposes.
Under existing Florida law, the taxable value of a primary residence (called a homestead) already has some limits on how much it can increase each year. This resolution extends similar protections to other types of property.
Specifically, for residential properties with nine or fewer units that are not primary residences — such as small rental properties — the resolution lowers the annual cap on assessment increases from 10% to 5% starting January 1, 2027 (Section 4(g), lines 165–170 of the document). The same 10%-to-5% reduction applies to other real property not already covered by other caps, such as commercial real estate (Section 4(h), lines 172–185).
Change 2 — A Much Larger Homestead Exemption
The resolution also rewrites Article VII, Section 6, which deals with the “homestead exemption” — a tax break for people who own and live in their primary home in Florida.
Currently, Florida law exempts the first $25,000 of a homestead’s value from all property taxes, and an additional $25,000 from most taxes (excluding school district taxes). This resolution proposes a dramatic increase in non-school taxes:
Starting in 2029, that $250,000 exemption would also be adjusted annually to keep up with inflation, using the Consumer Price Index (CPI) — a standard government measure of how much prices are rising (Section 6(2)(a)).
Importantly, the ballot summary of the document states that this exemption is designed to eventually grow toward full elimination of homestead property taxes, with the Legislature required to establish a schedule for doing so (ballot language, lines 471–474).
The resolution also includes a five-year residency rule for newcomers. A person who establishes Florida residency on or after January 1, 2027, would start with a smaller $50,000 exemption (for non-school levies) and would not receive the full $250,000 exemption until they have lived in Florida for five years (Section 6(1)(b)). Starting in 2030, local governments could vote to shorten this waiting period for what the document calls “a critical local need” (Section 6(4)(a)(2)).
Change 3 — Rules on How Local Governments Can Spend Property Tax Money
The document also amends Article VII, Section 9, which covers local taxes. This change does not reduce property tax rates directly — instead, it limits what county and city governments are allowed to spend property tax revenue on.
Under the proposal, property taxes collected by counties and municipalities could only be used for a defined list of purposes (Section 9(a)(2)):
The existing caps on how high tax rates (millage rates) can be set are preserved in the document and are not changed by this resolution (Section 9(b)).
Special Provisions Already in the Document
The resolution carries over several existing protections already in Florida’s Constitution, including:
Agricultural and conservation land continues to be taxed based on how the land is used, not its market value (Section 4(a)–(b)).
Historic properties may be assessed based on their character or use when local governments adopt that option by ordinance (Section 4(e)).
Working waterfront properties — such as commercial fishing operations, public boat ramps, marinas, and marine manufacturing facilities — are assessed based on their current use, not market value (Section 4(j)).
Wind resistance and solar energy improvements may be excluded from increasing a property’s taxable value (Section 4(i)).
Grandparent/parent living quarters: A county may reduce the assessed value added when a homeowner builds living space for a parent or grandparent aged 62 or older (Section 4(f)).
Portability: Homeowners who move from one Florida home to another can carry some of their tax savings with them, up to a cap of $500,000 (Section 4(d)(8)).
Who Is Already Exempt — Provisions Carried Over
The resolution preserves — and in some cases codifies — existing exemptions for specific groups:
Veterans aged 65 or older with a combat-related disability receive a discount on homestead property taxes equal to their percentage of disability, as determined by the U.S. Department of Veterans Affairs. This benefit can transfer to a surviving spouse (Section 6(e)).
Surviving spouses of veterans who died from service-connected causes and surviving spouses of first responders killed in the line of duty may receive full relief from homestead property taxes (Section 6(f)).
Totally and permanently disabled first responders — defined in the document as law enforcement officers, correctional officers, firefighters, EMTs, and paramedics — may also receive full ad valorem tax relief if their disability resulted from a line-of-duty injury (Section 6(f)(3)).
Low-income seniors aged 65 or older may qualify for additional local exemptions: up to $50,000 for those with household incomes under $20,000, or a full exemption for those who have lived in a home worth under $250,000 for at least 25 years (Section 6(d)).
Renters who are permanent Florida residents may also receive some form of ad valorem tax relief, as directed by the Legislature through general law (Section 6(c)).
What Happens Next?
Because this is a constitutional amendment — a change to Florida’s founding legal document — the Florida Legislature cannot enact it alone. The resolution itself states it “shall be submitted to the electors of this state for approval or rejection at the next general election or at an earlier special election specifically authorized by law for that purpose” (lines 13–18).
If Florida voters approve the measure, all changes would take effect on January 1, 2027, as stated in the new Article XII section added by this resolution (lines 460–466).
The ballot title voters would see is: “SAVE OUR HOMES FROM EXCESSIVE PROPERTY TAXES” (ballot language, lines 469–487).
READ THE FULL DOCUMENT: HRJ 1F
The complete text of CS/HJR 1F, as enrolled by the Florida House of Representatives during the 2026 special legislative session, is the primary source for this article. Readers interested in reviewing the exact legal language — including all crossed-out deletions and underlined additions as indicated in the original — are encouraged to obtain and read the full document directly. Per the document’s own coding note: “Words stricken are deletions; words underlined are additions” (page 10 of the enrolled version).
[1] Florida Legislature, “Joint Resolutions,” flsenate.gov — explains that voters must approve joint resolutions proposing constitutional amendments.
[2] Merriam-Webster Dictionary, “assessment” — “the act of making a judgment about something; the amount assessed.”
[3] Cornell Law School, Legal Information Institute, “Ad Valorem Tax” — “a tax based on the assessed value of an item, such as real estate or personal property.”
[4] Florida Department of Revenue, “Homestead Exemption” — property tax exemption for Florida residents who own and occupy their primary residence.
[5] U.S. Bureau of Labor Statistics, “Consumer Price Index Overview” — bls.gov.
[6] Florida Department of Revenue, “Property Tax Oversight: Millage Rates” — dr.fl.gov; one mill equals $1 of tax for every $1,000 of assessed taxable value.
