Florida Eyes Senior Tax Exemption

A New Push to Ease the Financial Burden on Older Floridians

Florida lawmakers are moving forward with a proposal that could dramatically reshape the way seniors experience homeownership in the state. House Joint Resolution 205, sponsored by Rep. Porras, aims to eliminate all non-school property tax levies for Floridians 65 and older—a sweeping change that would deliver substantial financial relief to longtime residents living on fixed incomes.

The resolution is gaining momentum in Tallahassee. After earning a favorable vote from the Select Committee on Property Taxes on November 20, it was added this week to the State Affairs Committee agenda, marking its next critical step in the legislative process.

What the Constitutional Amendment Would Do

At its core, HJR 205 would create a new constitutional exemption for homestead property owned by seniors 65 and older, wiping out every local property tax levy except those tied to school districts. That means county taxes, city taxes, and special district charges would no longer apply to qualifying homesteads once a homeowner reaches age 65 and maintains the property as a permanent residence.

Florida already provides several layers of homestead exemptions, but those are typically tied to income limits, long-term residency requirements, or partial valuation reductions. This new proposal stands apart:
it would apply universally to all seniors, regardless of income, and would erase the entire slate of non-school property taxes with no additional qualifications.

The homestead framework itself remains intact. Standard exemptions stay in place. Inflation adjustments tied to the Consumer Price Index continue. Existing senior exemptions—such as those for low-income households or homeowners who’ve lived in their home for at least 25 years—would still be available at the discretion of counties and municipalities. HJR 205 simply adds a powerful new layer of relief on top.

Safeguarding Law Enforcement Budgets

One of the most significant design choices in this resolution is its protection of local law enforcement funding. Since eliminating non-school property taxes could reduce local revenue, HJR 205 includes a guardrail to ensure public safety budgets are not affected.

Starting with the 2027–2028 fiscal year, counties and municipalities would be prohibited from reducing their overall funding for law enforcement below the highest level budgeted during either the 2025–2026 or 2026–2027 fiscal year. In other words, regardless of what happens to revenue streams, public safety budgets must hold steady—or grow—but never shrink because of the new senior exemption.

This provision reflects a broader statewide commitment to reinforcing policing levels and preventing the funding reductions that some communities across the country have experienced in recent years.

Timeline and Path to Voter Approval

The proposed amendment would take effect January 1, 2027, but only if it clears two major hurdles. First, it must pass the full Legislature. Then, like all constitutional amendments in Florida, it must win 60 percent approval from voters in the 2026 general election (or an earlier special election if one is called).

HJR 205 was filed on October 16 and has moved steadily through its early committee stops. It has already been reviewed by the Select Committee on Property Taxes and has now advanced to State Affairs, where lawmakers will continue debating its fiscal impact and long-term implications for local governments.

If it ultimately reaches the ballot, the proposal could become one of the most consequential tax changes in recent memory for Florida’s aging population.

A Proposal with Wide-Ranging Impact

For seniors on fixed incomes, the potential savings are substantial. For counties and cities, the measure represents a shift in how they will balance budgets, fund services, and plan for the future. And for voters, HJR 205 will raise important questions about the state’s priorities—tax relief, aging in place, and maintaining reliable public safety.

As the resolution moves through the legislative process, Floridians will continue watching closely. The debate over HJR 205 is not just about taxes—it’s about what it means to grow older in Florida, and how the state chooses to support those who have spent years building their lives here.