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HJR 163

Ad Valorem Property Tax Exemption for the Surviving Spouse of Quadriplegics

2025 Regular Session Introduced by Kim Daniels and 7 co-sponsors

The bill would authorize a future law to allow the quadriplegic homestead tax exemption to carry over to a surviving spouse, via a constitutional amendment.

Died in Appropriations
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Bill Summary · HJR 163

Summary — HJR 163 (2025)

Title: Ad Valorem Property Tax Exemption for the Surviving Spouse of Quadriplegics
Status: Died in Appropriations (June 16, 2025)
Introduced: March 3, 2025
Type: Joint resolution (constitutional amendment proposed)
Sponsor: Rep. Tant (linked: HB 165; companion: SJR 748)

Main purpose

To amend the Florida Constitution (Article VII, Section 6) to authorize the Legislature to allow the full ad valorem (property) tax exemption enjoyed by a quadriplegic homestead owner to “carry over” to the surviving spouse if the quadriplegic predeceases the spouse.

Key provisions and legal effect

  • Amends Article VII, Section 6, to authorize (not immediately create) a surviving‑spouse carryover of the quadriplegic homestead exemption. In other words, the resolution would permit the Legislature to enact a statute implementing carryover.
  • The joint resolution itself is not self‑executing; enabling legislation would be required to define eligibility, implementation, and procedures.
  • Constitutional amendment process notes:
    • Required legislative passage: three‑fifths vote of each house.
    • Required voter approval: 60% of ballots cast at the 2026 general election.
    • If approved by voters, the amendment would take effect January 1, 2027.
    • Joint resolutions proposing constitutional amendments are not subject to the Governor’s veto.

Who would be affected

  • Primary beneficiaries (if the amendment is approved and implementing legislation is enacted): surviving spouses of quadriplegic homeowners who had benefited from the statutory quadriplegic homestead exemption (s.196.101, F.S.).
  • Local taxing authorities (counties, municipalities, school districts, special districts): potential future revenue effects would depend on implementing legislation; the Revenue Estimating Conference found no immediate revenue impact from the joint resolution itself because it is not self‑executing.

Current law/context

  • Under current Florida law (s.196.101), homestead property used and owned by a quadriplegic is totally exempt from property taxes; eligibility requires medical proof (certification by two Florida‑licensed physicians or VA certification).
  • Presently, that exemption does not transfer to a surviving spouse. Florida’s constitution already contains a few exemptions that do carry over to surviving spouses in other contexts (e.g., certain disabled veterans, first responders).

Legislative history / timeline

  • Favorable committee votes: Ways & Means (19–0), Intergovernmental Affairs Subcommittee (16–0), State Affairs (24–0).
  • The joint resolution progressed through committees but ultimately died in the Appropriations Committee on June 16, 2025, and therefore did not reach the ballot or take effect.

Compiled from official sources — confirm details with the bill’s official record.

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