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HJR 211

Memorials, Sports - Valor College Prep girls' volleyball team, Class AA state champions -

114th Regular Session (2025-2026) Introduced by Jason Powell

HJR 211 expands Save Our Homes portability for homesteads when moving to non-school property taxes, removing the downsizing adjustment.

Transmitted to Governor for his action.
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Bill Summary · HJR 211

HJR 211 — Accrued Save‑Our‑Homes Property Tax Benefit for Non‑school Property Tax (Joint Resolution)

Purpose / Intent

HJR 211 is a proposed constitutional amendment that would (1) expand portability of the "Save Our Homes" (SOH) benefit for homestead property owners and (2) establish a constitutional floor for local government funding of law enforcement services. The measure would amend the Florida Constitution and therefore must be approved by voters.

Key provisions

  • Change to Article VII, Section 4:
    • Allow the full accrued SOH benefit (the accumulated difference between a homestead’s assessed value and its just/fair market value under the constitutional SOH cap) to "port" to a replacement homestead for ad valorem taxes other than school taxes. Current law limits portability to $500,000 for transfers.
    • Remove the current requirement that a homeowner’s portable SOH benefit be reduced when moving to a smaller (lower‑value) residence (the "downsizing" adjustment).
    • These portability changes apply to county, municipal and special district property tax levies — explicitly excluding school district property taxes.
  • New Section 7 to Article VIII:
    • Prohibit local governments from reducing funding for law enforcement services below the greater of funding provided in Fiscal Year 2025–26 or Fiscal Year 2026–27 (a constitutional minimum funding floor).

Who is affected

  • Homestead property owners who move: could transfer a larger SOH benefit when changing residences (non‑school ad valorem taxes).
  • Local governments (counties, cities, special districts): likely lower taxable values and reduced non‑school property tax revenues.
  • School districts: not affected by the SOH portability change (school levies remain outside the change).

Fiscal impact

  • The Revenue Estimating Conference (REC) reported a zero or negative indeterminate fiscal effect prior to voter approval (because the amendment requires voter approval).
  • If approved and assuming current millage rates, REC estimates for FY 2027–28:
    • Negative one‑time (cash) impact: $42.7 million to local non‑school property tax revenues.
    • Negative recurring impact: $336.8 million annually to local non‑school property tax revenues.
  • The law enforcement funding floor could constrain local budget flexibility (no REC dollar figure provided for that provision in the analysis).

Procedure, timeline, and requirements

  • Introduced (filed): March 14, 2025. Sponsor: Representative Overdorf.
  • Committee action: Favorable report by Select Committee on Property Taxes (11/20/2025); added to State Affairs Committee agenda (11/25/2025). Also referred to Ways & Means and other committees.
  • Legislative passage requires a three‑fifths vote of each chamber.
  • If passed by the Legislature and approved by at least 60% of voters in the 2026 general election, the constitutional amendment would take effect January 1, 2027.
  • The joint resolution is not subject to the Governor’s veto.

Related

  • Companion/related: SJR 81 (companion listed).
  • Sponsor: Rep. Overdorf.

Note: some submitted version content in the bill file appears to contain unrelated language (a separate DEI resolution), which is not part of HJR 211’s subject matter as analyzed above.

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

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