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HJR 11F

Homestead Exemption and Public Safety Funding

2026 Special Session F Introduced by Jose Alvarez and 15 co-sponsors

Expands non-school homestead exemptions while mandating local public safety funding at existing levels, backed by a state trust fund to cover shortfalls.

1st Reading (Original Filed Version)
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Bill Summary · HJR 11F

Overview

HJR 11F (2026F, Florida) is a proposed constitutional amendment that would (1) revise the non-school homestead property tax exemption, (2) cap or limit inflation adjustments to the exemption for a limited period, (3) require local governments to maintain funding for public safety at current levels (with inflation adjustments through 2031), and (4) establish a state trust fund to replace any lost local public safety funding resulting from the exemption.

Main purpose and intent

  • Expand and protect the homestead exemption for nonschool ad valorem taxes, while placing constraints on inflation-based adjustments.
  • Ensure local governments continue to fund public safety at or above established levels, even as tax exemptions reduce locally collected revenues.
  • Create a mechanism (a trust fund) to replace any temporary or permanent lost funding to public safety caused by the exemption changes.
  • Establish a formal ballot statement to inform voters about these amendments.

Key provisions and changes

Article VII, Section 6. Homestead exemptions (new structure and amounts)

  • For eligible homesteads, the exemption would apply as follows:
    • Up to $25,000 of assessed value exempt.
    • For all levies other than school district levies, special districts, and municipal service taxing units, plus ad valorem taxes above $25,000 up to $175,000, the exemption would apply, with the exact mechanics determined by law.
  • The exemption applies to various forms of ownership (individual, joint tenancy, tenancy by the entirety, condominiums, corporation stock ownership or membership in a corporation owning the property, etc.).
  • The exemption would take effect only after the applicable roll is deemed compliant by a state agency designated by law.
  • The exemption is repealed if an amendment to the Constitution provides for assessment of homestead property at less than just value.

Inflation adjustments (phased limits)

  • For the first four years a person receives the exemption under subparagraph (a)(1)b., the $75,000 (seemingly a variant of the $25,000 base plus inflation-adjusted amount) exemption would be adjusted annually on January 1 for inflation using the CPI (as reported by BLS), provided the change is positive.
  • The portion added to the exemption after January 1, 2025, would be inflation-adjusted annually beginning the year after the exemption becomes effective, again using CPI methodology.

Additional local exemptions (option for counties/municipalities)

  • Counties or municipalities may grant:
    • Up to $50,000 additional exemption for seniors (65+) with household income limits, or
    • An exemption equal to the property’s assessed value for very low-value homes (just value < $250,000), with seniors (65+), long occupancy (25+ years), and income limits.
  • Local ordinances would implement these with periodic income limit adjustments for cost-of-living changes.

Veterans and first responders discounts (existing framework retained with refinements)

  • Veterans 65+ with a service-connected disability, combat-related, would receive a discount on their ad valorem tax relative to the disability percentage, subject to documented proof by March 1.
  • If the qualifying veteran predeceases a spouse, the surviving spouse retains the discount until remarriage or disposition of the property; etc., with transferability to a new qualifying homestead under specified conditions.
  • Provisions for surviving spouses of veterans who died from service-connected causes or first responders who died in the line of duty to receive relief, and for totally/permanently disabled first responders (subject to general-law determinations of disability and causation).

Public safety funding and supplemental funding (Article XII, Schedule)

  • Effective January 1, 2027, local funding for public safety (law enforcement, firefighters, first responders) cannot be less than the jurisdiction’s total budgeted amount for those services in either the 2025-2026 or 2026-2027 fiscal year, whichever is higher.
  • From January 1, 2028 through January 1, 2031, this funding must be adjusted for inflation (CPI change).
  • If the increased homestead exemption reduces ad valorem revenue, the Legislature must create a trust fund to replace lost public safety funding to meet the required fiscal levels.
  • The schedule provisions take effect January 1, 2027.

Who would be affected

  • Homeowners with homestead properties, particularly those qualifying under higher exemption tiers or local exemption programs (seniors, low-value homes, long-term occupancy, income limits).
  • Renters may receive ad valorem relief via state or local mechanisms (subject to general-law implementation).
  • Local governments (counties and municipalities) due to potential reductions in locally collected ad valorem taxes and the need to maintain public safety funding.
  • Veterans and first responders, including surviving spouses, who may receive tax relief or transfers of relief under the new framework.
  • A state trust fund would be established to offset any funding shortfalls for public safety.

Procedural and timeline aspects

  • Effective date for the constitutional amendments: January 1, 2027 (for the homestead exemption revision and related changes).
  • Public safety funding guarantees and the trust fund take effect beginning with the 2027-2028 local fiscal year, with inflation adjustments through 2031.
  • The trust fund is to be created to replace lost funding resulting from the enhanced exemption, ensuring compliance with the schedule’s requirements.
  • Ballot language and voter consideration would occur at the next general election or a legally authorized earlier special election.

Potential implications

  • A larger non-school homestead exemption and slower inflation adjustments (limited to four years for the inflation component) could reduce local property tax revenues.
  • Local governments would be required to preserve public safety spending at prior levels, with a mechanism (trust fund) to fund any shortfalls, potentially requiring state funding or reallocation of resources.
  • The changes could alter the distribution of tax relief among homeowners, renters, seniors, and long-term residents, with added protections for veterans and first responders.
  • Administrative implementation would rely on general-law processes to define eligibility, exemptions, and the operation of the trust fund.

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

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