Florida League of Cities

Additional Homestead Property Tax Exemption (Oppose)

HJR 1 (Tomkow) and SJR 1746 (Brodeur) propose an amendment to the Florida Constitution to authorize the Legislature to create an additional $50,000 homestead exemption on the property's assessed value greater than $100,000 and up to $150,000 to certain public employees. The homestead property must be owned by a classroom teacher, a law enforcement officer, a correctional officer, a firefighter, a child welfare service provider, an active-duty member of the United States Armed Services or a member of the Florida National Guard. (Hughes)