The Florida State Legislature referred a constitutional amendment to the November ballot that would allow for an additional homestead property tax exemption on $50,000 of assessed value on property owned by certain public service workers, including teachers, law enforcement officers, emergency medical personnel, active duty members of the military and Florida National Guard, and child welfare service employees.
Property taxes in Florida are levied by counties, school districts, cities, and special districts, which set millage rates. One mill is equal to $1 per $1,000 of assessed value. Homes in Florida are assessed at just value (market value), minus the homestead exemption. Currently, every primary residence is eligible for a $25,000 homestead exemption. Another $25,000 homestead exemption is applied to homesteads that have an assessed values between $50,000 and $75,000. The homestead exemption reduces the taxable value of a property. In Florida, other property tax exemptions may be granted for those with disabilities, those deployed on active military duty, disabled veterans, surviving spouses of veterans or first responders, and low-income citizens aged 65 or older.
To put the legislatively referred constitutional amendment before voters, a 60 percent vote was required in both the state Senate and the state House of Representatives.
