TALLAHASSEE --- A proposed constitutional amendment that would increase the homestead property-tax exemption for residents who have property insurance is ready to go to the Florida House after the 2026 legislative session starts in January.
The Republican-controlled House Ways & Means Committee voted 10-5 along party lines Wednesday to approve the measure (HJR 209), which was part of eight property-tax proposals that the House released in October.
In opposing the proposal, Democrats argued it could result in cuts to needed services and environmental protections without addressing increased property-insurance costs. But sponsor Demi Busatta, R-Coral Gables, said the proposal was crafted after feedback from across the state.
“Obviously, property insurance has been a big discussion for this body (the House) and something that we've been working on, and it (the proposed constitutional amendment) was just another way to provide an exemption on an issue,” Busatta said. “About 16.9 percent of the population, who has a homestead exemption, does not have a property insurance policy.”
Currently, homeowners can qualify for homestead tax exemptions from local-government and school-district taxes on the first $25,000 of the assessed values of their properties and from local-government taxes on the values between $50,000 and $75,000.
The proposed exemption linked to insurance coverage would apply to assessed values of homes between $25,000 and $250,000, though it would not apply to school taxes. The proposed constitutional amendment also would seek to prevent cuts in law-enforcement funding.
Charles Chapman, legislative consultant for the Florida League of Cities, pointed to concerns about how the proposal would affect municipal services.
“Without a viable revenue replacement plan, cities will be faced with some very tough choices to fund the services which make our communities special to our residents,” Chapman said. “In truth, reducing homestead property taxes shifts the tax burden to others.”
The state Revenue Estimating Conference projected the proposal would annually cut local government revenue by $8.6 billion.
“This is a political stunt. This is not policy,” Rep. Kelly Skidmore, D-Boca Raton, said. “All of these joint resolutions are about politics, not about saving homeowners money, not about creating economic stability for our counties and our cities.”
The House State Affairs Committee last week approved Busatta’s proposal, along with three other proposed constitutional amendments aimed at cutting property taxes. That included a proposal (HJR 201) that calls for a straight elimination of non-school homestead property taxes.
The State Affairs Affairs Committee also backed measures to eliminate non-school homestead taxes for homeowners 65 years and older (HJR 205) and allow people to transfer the full value of accumulated “Save Our Homes” benefits to new homes (HJR 211).
Save Our Homes places a 3 percent cap on annual increases in taxable values of homesteaded property.
The proposals are filed for the legislative session that will start Jan. 13. If approved by lawmakers, they would need approval from at least 60 percent of voters in November.
Gov. Ron DeSantis has made a priority of asking voters next year to slash property taxes but has criticized the House slate of proposals. He argues the issue should be handled through a single proposal.
Senate President Ben Albritton, R-Wauchula, said Monday the Senate is reviewing the House proposals.
“Honest to goodness, we’re still measuring,” Albritton told reporters. “We’ve looked at the House proposals, and every one of those has a certain amount of cost to it and a certain amount of impact to Floridians.”
A concern for senators remains the effects of cuts to core services.
“Every Floridian … depends on the fact that if they call 911, somebody comes to their place, somebody comes to help them,” Albritton said. “We’ve got to be thoughtful about that.”
