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CONSTITUTIONAL AMENDMENT

ARTICLE VII, SECTIONS 4, 6, AND 9

ARTICLE XII

SAVE OUR HOMES FROM EXCESSIVE PROPERTY TAXES. — This amendment benefits Florida taxpayers by:

Exempting homestead properties from taxation. Exempts the first $250,000 of a homestead's value from taxation for all levies other than school district levies and requires, through general law, a schedule for full elimination.

Ensuring funding for core services. Requires local governments to use remaining property taxes solely for core public needs including public safety, education and schools, infrastructure, and natural resources.

Protecting small businesses. Limits future property tax assessments on businesses.

Ensuring fairness for Florida residents. Requires any person who establishes Florida residency after January 1, 2027, to maintain Florida residency for five years prior to receiving the increased homestead exemption.

If approved, the amendment would take effect on January 1, 2027.

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BUDGET STABILIZATION FUND.—Proposing an amendment to the State Constitution to increase the amount of funds that may be retained in the budget stabilization fund from 10% to 25% of general revenue collections, require the legislature to transfer the lesser of $750 million or the amount required to reach 25% of the general revenue collections each year unless certain conditions are met, and allow the legislature to withdraw funds for critical state needs.

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A \"yes\" vote supports amending the state constitution to:

increase the amount of funds that may be retained in the budget stabilization fund from 10% to 25% of net general revenue;
require an annual transfer to the fund equal to $750 million or 25% of the general revenue collections (whichever is lesser); and
allow the legislature to suspend the transfer under certain conditions.

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A \"no\" vote opposes amending the state constitution to make changes to the budget stabilization fund.

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A \"yes\" vote supports this constitutional amendment to:

increase the homestead tax exemption for non-school taxes to $150,000 in 2027 and $250,000 in 2028, with the amount indexed to inflation starting in 2029;
provide that new residents receive a smaller exemption until they've lived in the state for five years;
decrease the cap on how much the assessed value of non-homestead properties, such as rentals and commercial buildings, can increase each year from 10% to 5%, except for school district taxes;
limit how counties and municipalities can spend property tax revenue on public safety, education, infrastructure, natural resource projects and flood control, local bonds, employee retirement benefits, and government operations; and other changes.

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A \"no\" vote opposes this constitutional amendment to increase the homestead tax exemption; decrease the cap on how much the assessed value of non-homestead properties can increase; and limit how counties and municipalities can spend property tax revenue.

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A \"yes\" vote supports this constitutional amendment to exempt tangible personal property, such as farm equipment or tools, from property taxes if the property is typically present on agricultural land, used for farming or agritourism activities, and owned by the landowner or leaseholder of the land.

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A \"no\" vote opposes this constitutional amendment to exempt tangible personal property, such as farm equipment or tools, from property taxes if the property is typically present on agricultural land, used for farming or agritourism activities, and owned by the landowner or leaseholder of the land.

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Boleta de muestra de Martin County, FL

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