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SJR 748

Homestead Property Exemption for the Surviving Spouses of Certain Quadriplegics

2025 Regular Session Introduced by Don Gaetz and 1 co-sponsor

Amends Florida Constitution to allow, not require, tax relief for a surviving spouse of a quadriplegic who had a homestead exemption, via future legislation after voter approval.

Died in Finance and Tax
#(adopted) #constitutionalamendments
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Bill Summary · SJR 748

SJR 748 — Homestead Property Exemption for the Surviving Spouses of Certain Quadriplegics

Overview

  • Type: Joint Resolution proposing a constitutional amendment
  • Introduced: February 13, 2025
  • Status: Died in Finance and Tax (as of June 16, 2025)
  • Authors: Senators Simon and Gaetz
  • Purpose: To authorize the Legislature to provide ad valorem tax relief to the surviving spouse of a quadriplegic who was receiving a homestead property tax exemption at the time of the quadriplegic’s death.

What the bill would do

  • The amendment would permit, but not require, the Florida Legislature to enact laws offering ad valorem tax relief to a surviving spouse in the described situation.
  • The change would be constitutional, leaving final design and funding of any relief program to subsequent implementing legislation if the amendment is approved by voters.
  • If the Legislature acts on the amendment, a future implementing bill (e.g., HB 165) would establish the specifics of any relief and how it is applied.

Key provisions and changes

  • Constitutional mechanism: Proposes an amendment to Article VII of the Florida Constitution to grant the Legislature authority to provide tax relief to a surviving spouse of a quadriplegic who had a homestead exemption at the time of death.
  • Implementation pathway: The amendment, if approved, would be submitted to voters at the next general election (November 2026). A 60% voter approval is required for adoption; if approved, the amendment would take effect January 1, 2027.
  • Relationship to existing exemptions: Building on existing homestead and disability exemptions, the measure would create a new avenue for ongoing or additional relief specifically for surviving spouses of quadriplegics who previously qualified for a homestead exemption.

Who would be affected

  • Primary beneficiaries: Surviving spouses of quadriplegics who were receiving a homestead property tax exemption at the time of the deceased spouse’s death.
  • Broader fiscal effects: Any relief program enacted under the amendment could affect school property tax revenue and non-school local government tax revenues, depending on the design of the implementing statute.

Constitutional and procedural context

  • Constitutional process: Amendments proposed via joint resolution require three-fifths votes in both chambers and voter approval (60%) at the next general election. If approved, the amendment becomes effective on the date specified in the amendment (typically the first Tuesday after the first Monday in January following the election, unless otherwise stated).
  • Publication and ballot: Must be printed in clear language on the ballot and published in newspapers as required by Florida’s Constitution.
  • Open issues: The measure is not self-executing; implementing legislation would be necessary to establish the specifics of any relief program.

Fiscal impact (as analyzed)

  • Revenue Estimating Conference (REC): No impact estimate yet published specifically for SJR 748.
  • Related analysis (for a similar prior measure, HJR 163): Considered to have zero self-executing impact; potential negative recurring revenue effects if implemented via an enabling bill (e.g., HB 165) — approximately:
    • School tax revenue: about $0.4 million negative annually
    • Non-school local government tax revenue: about $0.7 million negative annually
    • These figures pertain to the implementation of the accompanying enabling legislation and not to the constitutional amendment alone.

Timeline and legislative history

  • 2025-02-13: Filed
  • 2025-02-25: Referred to Community Affairs; Finance and Tax; Appropriations
  • 2025-03-04: Introduced
  • 2025-03-20: On committee agenda (Community Affairs)
  • 2025-03-25: Favorable by Community Affairs (YEAS 7, NAYS 0); then moved to Finance and Tax
  • 2025-05-03: Indefinitely postponed and withdrawn from consideration
  • 2025-06-16: Died in Finance and Tax

Bottom line

SJR 748 would constitutionally empower the Legislature to create ad valorem tax relief for the surviving spouse of a quadriplegic who had a homestead exemption at death. It does not provide immediate relief on its own; any program would require implementing legislation and voter approval. The bill did not advance to enactment and ultimately died in committee.

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

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