WeVote
Log In

Bill

Bill

SJR 174

Assessment of Homestead Property

2025 Regular Session Introduced by Nick DiCeglie

Authorizes excluding flood-mitigation upgrades from homestead assessments; requires implementing law and voter approval; takes effect Jan 1, 2027.

Died on Calendar
#constitutionalamendments #subjectindex
0
WeVote Research Nonpartisan
Bill Summary · SJR 174

Summary — SJR 174: Assessment of Homestead Property

Status: Died on Calendar (Indefinitely postponed and withdrawn 05/03/2025; removed from calendar 06/16/2025)
Introduced: February 25, 2025 (Sen. DiCeglie)
Type: Joint resolution — proposed constitutional amendment
Subject: Property tax assessment; homestead property; flood-mitigation improvements

Purpose / Intent

SJR 174 would add a provision to the Florida Constitution authorizing the Legislature to prohibit the consideration of any change or improvement made to mitigate a homestead property’s susceptibility to flood damage when determining that property’s assessed value for ad valorem (property) tax purposes.

In short: the amendment would permit the Legislature to exclude flood‑mitigation improvements from assessment increases for homestead properties (if and when the Legislature enacts implementing law).

Key provisions

  • Constitutional authorization only: the joint resolution would amend the state constitution to authorize (not require) the Legislature to adopt a statute that prevents appraisers from considering flood‑mitigation changes or improvements in determining assessed value for homestead property.
  • Examples of “mitigation” described in analyses: elevation of homes, reinforcing walls, waterproofing, anchoring, sump pumps, berms/floodwalls, elevating utilities (the bill text does not enumerate improvements; analyses illustrate typical measures).
  • Implementation: the amendment is not self‑executing. Any practical change to assessment practice would require follow‑up legislation by the Legislature.

Who would be affected

  • Homestead property owners who invest in flood‑mitigation improvements — potentially they could avoid increases in assessed value tied to those improvements if the Legislature enacts a prohibition.
  • Local taxing authorities (counties, municipalities, school districts, special districts) — assessment exclusions, if enacted, could affect the tax base and revenues, depending on implementation and scope.
  • Property appraisers — would follow any future statutory prohibition authorized by this constitutional change.

Fiscal impact

  • Revenue Estimating Conference: analyses note no fiscal impact attributable to the proposed amendment itself because it requires voter approval and is not self‑executing. Any fiscal effects would depend on subsequent legislation and its scope; those effects were not estimated in the provided documents.

Procedural / timeline details

  • If approved by the Legislature, the amendment would be placed on the ballot for Florida voters at the next general election (scheduled November 2026).
  • Constitutional amendment adoption requires approval by at least 60% of voters.
  • If approved by voters, the amendment would take effect January 1, 2027.
  • Committee actions (2025):
    • Community Affairs: Favorable, YEAS 7 NAYS 0 (03/11/2025)
    • Finance & Tax: Favorable, YEAS 6 NAYS 0 (03/26/2025)
    • Appropriations: Favorable, YEAS 14 NAYS 0 (04/17/2025)
    • Placed on Senate Calendar for 2nd reading (04/18/2025)
    • Indefinitely postponed and withdrawn from consideration (05/03/2025)
    • Died on Calendar (06/16/2025)

Context and notes

  • Florida currently assesses property based on “just value” (with homestead exemptions and the Save Our Homes assessment limitation for homestead property). This amendment would create a constitutional authorization to exclude flood‑mitigation improvements from assessment increases for homesteads, but it would not itself change assessment practices until the Legislature acts.

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

Sign in to ask a question.