Legislative Updates
2012 Constitutional Amendments
These constitutional amendments were approved by the voters in the November 2012 General Election.
Amendment 2
Veterans Disabled Due to Combat Injury; Homestead Property Tax Discount.
This amendment deleted the requirement that a veteran had to be a Florida resident at the time of entering military service to receive a Disabled Veteran Property Tax Discount.
Amendment 9
Homestead Property Tax Exemption for Surviving Spouses of Military Veterans or First Responders. Fallen Heroes Family Tax Relief Act.
This amendment allows the Legislature to provide property tax relief on homestead property to the surviving spouse of a veteran who died from service-connected causes while on active duty or the surviving spouse of a first responder who died in the line of duty. Definitions of ‘first responder’ and ‘in the line of duty’ are included in the language.
- PTO Bulletin 12-12 Fallen Heroes Family Tax Relief Act.
- (HJR 93) – amendment language adopted by the 2012 Florida Legislature.
- Chapter 2012-54, Laws of Florida (HB 95) – Implementing language passed.
- Section 196.081, F.S., Exemption for certain permanently and totally disabled veterans and for surviving spouses of veterans; exemption for surviving spouses of first responders who die in the line of duty.
Amendment 11
Additional Homestead Tax Exemption for Seniors
This amendment allows counties or municipalities to grant either or both of the following: An exemption not exceeding fifty-thousand dollars to any person who has the legal or equitable title to real estate, maintains their permanent residence on the property, is 65 or older, and whose household income does not exceed the household income limitation; or An additional exemption equal to the assessed value of the property to an owner who has title to real estate in Florida with a just value less than $250,000, has maintained permanent residence on the property for not less than 25 years, is 65 or older and whose household income does not exceed the household income limitation. The household income limit is adjusted each year on January 1, according to changes in the consumer price index (CPI).