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HJR 207

Memorials, Personal Achievement - Dalton Wyatt Taylor, Eagle Scout -

114th Regular Session (2025-2026) Introduced by John Crawford

Creates a 25% homestead exemption for non-school ad valorem taxes and prohibits local tax funding cuts to law enforcement below a base-year level.

Transmitted to Governor for his action.
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Bill Summary · HJR 207

HJR 207 — Assessed Home Value Homestead Exemption of Non‑school Property Tax (Florida)

Main purpose

HJR 207 is a proposed state constitutional amendment that would (1) create a new homestead property tax exemption equal to 25% of a homestead’s assessed value (after existing homestead exemptions are applied) for all ad valorem taxes except school district taxes, and (2) add a constitutional prohibition preventing local governments from reducing funding for law enforcement below a specified base‑year level.

Key provisions

  • New homestead exemption: 25% of assessed value of homestead property would be exempt from ad valorem taxes levied by counties, municipalities, and special districts, after accounting for the two existing $25,000 homestead exemptions. The exemption would not apply to school district property taxes.
  • Law‑enforcement funding floor: A new Section 7 of Article VIII would bar local governments from reducing funding for law enforcement services below the funding level provided in either FY 2025–26 or FY 2026–27, whichever is higher.
  • Implementation and approval: The amendment would appear on the 2026 general election ballot and requires approval by at least 60% of voters. If approved, it would take effect January 1, 2027.
  • Constitutional change route: Adopted by joint resolution of the Legislature and therefore not subject to the Governor’s veto.

Who would be affected

  • Beneficiaries: Owners of homestead property in Florida would see reduced tax bills for non‑school local property taxes (counties, cities, special districts) because taxable value for those levies would be reduced by the new 25% exemption after existing homestead exemptions.
  • Fiscal losers: Local governments that fund services (other than schools) mainly by non‑school ad valorem taxes would experience revenue reductions and could need to cut services, raise rates elsewhere, or use reserves.
  • Law enforcement agencies: Local law‑enforcement budgets would be protected from reductions below the specified base year level by the constitutional prohibition.

Fiscal impact

  • The Revenue Estimating Conference estimated that, if voters approve the amendment and millage rates remain unchanged, beginning FY 2027–28 the amendment would produce an estimated negative cash impact of $3.5 billion and a negative recurring impact of $4.6 billion on local non‑school property tax revenues. Prior to voter approval the fiscal effect is zero or indeterminate.

Procedural status & timeline

  • Filed/introduced: March 14, 2025 (HJR 207).
  • Committee action: Reported favorably by the Select Committee on Property Taxes (11/20/2025); now in State Affairs Committee.
  • Ballot and effective date: Requires 60% voter approval in the 2026 general election; takes effect January 1, 2027, if approved.

Context / technical notes

  • The new exemption is additive to the current homestead exemptions (first $25,000 applicable to all levies; additional $25,000 for assessed value between $50,000–$75,000 that does not apply to school district levies).
  • Assessed value rules and existing assessment‑increase limits (e.g., 3% or CPI for homesteads) would continue to apply prior to calculating exemptions.

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

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