Video & Transcript : 'homesteads' :
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FL
Florida 2026 5th Special Session
FL House Floor Session - 2026-06-02 (10:00AM Session)
Florida House Floor Meeting
Transcript Highlights:
- The 10% to 5% reduction is for all non-homestead properties.
- .. ...though I would say that this again only applies to homestead properties, so there are non-homestead
- 65% are non-homestead.
- Eliminating homestead taxes will put productivity at risk.
- In Homestead, $1.186 trillion is the taxable value.
Summary:
The House took up the special order calendar for a proposed constitutional amendment on property taxes, CS/HJR 1F, which would create a new homestead exemption for non-school taxes, lower the annual assessment cap on non-homestead property, and restrict how counties and municipalities may use ad valorem tax revenue. The sponsor, Rep. Overdorf, said the measure would give homeowners tax relief and argued local governments could adjust spending or use other revenue sources. Opponents repeatedly questioned the ballot language, the lack of a fiscal estimate or backfill, and the potential impact on local services, public safety, and debt obligations. The House adopted the special order report and then debated the resolution and a series of amendments.
Several amendments were offered to carve out or protect specific services from the tax changes. Rep. Bartleman’s amendment to protect Children’s Services Councils and Children’s Trusts was supported by members who said those entities fund early learning, mental health, aftercare, and other services for children and working families, but it failed 25-74. Rep. Cross offered an amendment to include water management districts in allowable ad valorem uses, warning of impacts on flood control, water quality, Everglades restoration, and water supply; that amendment also failed. Rep. Eskamani offered an amendment requiring the Legislature to backfill public safety funding if local revenues fall, arguing police and fire services, staffing, and response times would be at risk; it failed 25-71.
The chamber then rejected Rep. Woodson’s amendment to require state backfill for senior services, with supporters citing Meals on Wheels, transportation, adult day care, and other local senior programs, and opponents saying the proposal was outside the bill’s scope. Finally, Rep. Gant offered an amendment to protect veteran services, saying local governments fund housing, mental health, transition, and family support programs for veterans; debate emphasized the importance of honoring veterans and avoiding cuts to those services. The transcript cuts off during debate on that amendment, before a final vote is shown.
FL
Florida 2026 5th Special Session
Senate in Special Session F Jun 2nd, 2026
Florida Senate Floor Meeting
Transcript Highlights:
- Homesteader exemptions are increased annually for inflation.
- In that time, we didn't change the homestead exemption at all.
- I also come from an area that has many homesteaded properties. St. Lucie County, 80% homestead.
- The Homesteaded properties. St. Lucie County, 80% homestead.
- Dade County, 36% homesteaded.
Summary:
The Senate took up Committee Substitute for Senate Joint Resolution 2F, a proposed constitutional amendment to expand homestead property tax relief, lower the assessment cap on non-homestead property from 10% to 5%, and limit county and municipal ad valorem tax revenues to specified uses. Senator Avila presented the measure as a major property tax reform intended to provide relief to homeowners and restrain local government spending, while opponents argued it would shift costs to fees, services, and state appropriations and could harm local budgets, public safety, schools, and other services. Several senators also raised concerns about the ballot language and the lack of a completed fiscal analysis.
The chamber considered and rejected multiple amendments. Senator Sharif’s income-based “circuit breaker” amendment failed, as did Senator Smith’s sunset clause amendment and Senator Berman’s amendment to rewrite the ballot statement for greater accuracy. During questioning, Avila said the revised language was meant to preserve flexibility for local governments and that future legislatures could set implementing procedures and, if necessary, prohibit certain local expenditures by general law. He also confirmed that the proposal would not affect refinancing or portability, and said the measure would not prevent local governments from continuing to fund many services such as libraries, parks, animal control, code enforcement, mosquito control, public housing, county health departments, and elections.
Debate on final passage was extensive. Supporters described the proposal as overdue relief for homeowners and a way to force local governments to prioritize spending, while critics called it a risky tax shift that could reduce local revenue by billions and force cuts or higher fees. Some senators emphasized concerns about public safety funding, mental health and social services, and the accuracy of the ballot summary; others argued the measure would give voters a chance to decide on property tax reform. After debate, the resolution was rolled over for third reading and the Senate continued discussion, but the transcript provided does not include a final vote on the joint resolution.
FL
Transcript Highlights:
- Homesteader exemptions are increased annually for inflation.
- I also come from an area that has many homesteaded properties. St. Lucie County, 80% homestead.
- Homestead properties. St. Lucie County, 80% homestead.
- Dade County, 36% homesteaded.
- For in 2027, you know, the super homestead...
FL
Florida 2026 5th Special Session
Finance and Tax Apr 15th, 2025
Transcript Highlights:
- And the whole concept of a homestead exemption was to protect the family unit.
- and maintaining their homestead.
- And in this case, for rental property, we have our homestead.
- For rental property, we have our homestead.
- Just by way of comparison, the original homestead exemption was $5,000 in 1934.
Summary:
The Finance and Tax Committee considered several tax-related measures. SB 674, allowing county property appraisers to budget for and pay hiring or retention bonuses with Department of Revenue approval, was supported by property appraisers and reported favorably. C.S. for SJR 318, as amended, would create a tangible personal property exemption for agricultural land used in agricultural production or agritourism; the amendment clarified the property’s location and allowed the Legislature to define conditions, and the resolution was reported favorably with support from Farm Bureau and the Florida Chamber.
The committee also advanced C.S. for SB 1664, as amended, which requires locally approved discretionary taxes to be reauthorized by voters when they expire and sets rules for taxes tied to revenue bonds. Local government and tourism-related groups raised concerns about impacts on tourist development taxes, beach funding, transportation surtaxes, and long-term planning, while supporters argued voters should periodically reaffirm taxes; the bill was reported favorably. C.S. for SJR 1510 and its implementing bill, SB 1512, were both amended to sharply narrow a proposed long-term lease property tax exemption to one qualifying property and to single-family homes, mobile homes, and condominiums; counties and cities opposed the measures as tax shifts, but both were reported favorably.
The committee then took up SPB 7034, the Senate tax package, which includes permanent sales tax exemptions for certain clothing and bullion, multiple tax holidays, a temporary motor vehicle fee reduction, a property tax study, corporate and insurance tax credit changes, a communications services tax freeze, and other tax provisions, with staff estimating $2.1 billion in total revenue reduction. Testimony included support for studying property taxes and strong opposition to the firearm and ammunition tax holiday from students and advocacy groups, who argued it was unsafe and inappropriate; others urged adding combined reporting or removing tourist development tax changes. After debate, the committee reported the package favorably and also approved a motion to submit it as a committee bill. The meeting ended after Senator Bernard recorded an affirmative vote on tab 5 and the committee adjourned.
MN
Transcript Highlights:
- This would homestead credit refund.
- </c><00:08:02.760><c> credit</c> minor effects on homestead credit minor effects on homestead credit
- and to the class 1C homestead resort property tier adjustment.
- </c><00:18:15.000><c> property</c> burden away from homestead property burden away from homestead property
- So, I just, you know, I'll homestead.
Committee:
Senate Taxes
FL
Transcript Highlights:
- The homesteader exemptions are increased annually for inflation.
- In that time, we didn't change the homestead exemption at all.
- I also come from an area that has many homesteaded properties. St. Lucie County, 80% homestead.
- The Homestead properties. St. Lucie County, 80% homestead.
- Dade County, 36% homesteaded.
Summary:
The Senate took up Committee Substitute for Senate Joint Resolution 2F, a proposed constitutional amendment on property tax reform. The measure would increase the homestead exemption in stages, lower the assessment cap on non-homestead property from 10% to 5%, and limit county and municipal ad valorem tax revenues to specified uses such as public safety, education, infrastructure, natural resources, debt service, employee benefits, and certain administrative costs. Supporters, led by Senator Avila, argued the proposal would provide meaningful property tax relief and push local governments to rein in spending, while opponents warned it would shift costs to fees, reduce local flexibility, and threaten funding for core services.
Several amendments were offered and rejected. Senator Sharief proposed an income-based circuit breaker for property tax relief; Senator Smith offered a sunset clause; and Senator Berman proposed revising the ballot statement to better match the amended proposal and remove outdated references. Each amendment failed on recorded votes. During questioning and debate, senators pressed Avila on the ballot language, the effect on local services, whether the legislature could later restrict local spending by statute, and whether renters would benefit. Avila said the ballot language was not his and repeatedly stated he was presenting the governor’s proposal, while also saying local governments would need to prioritize budgets and that future legislatures could address implementation details.
After the amendment votes, the joint resolution was read a third time and moved into final debate. Supporters said the proposal would give homeowners relief and force fiscal discipline at the local level. Opponents, including Senators Nathan, Bracey Davis, Smith, Polsky, and Errington, argued the measure was rushed, lacked a completed fiscal analysis or replacement revenue, and could harm police, fire, libraries, parks, housing, and other local services. They also criticized the ballot summary as misleading, especially regarding the staged homestead exemption increase. The transcript ends during debate, before any final vote on the joint resolution itself.
FL
Florida 2026 Regular Session
FL House Floor Session - 2026-06-02 (10:00AM Session)
Florida House Floor Meeting
Transcript Highlights:
- The 10% to 5% is for all non-homestead properties.
- So it is literally, if you are not a homestead, you will receive this benefit. ...homestead properties
- .. ...though I would say that this again only applies to homestead properties, so there are non-homestead
- About 35% of all properties are actually homestead; 65% are non-homestead.
- In Homestead, $1.186 trillion is the taxable value.
FL
Florida 2026 Regular Session
FL House Floor Session - 2026-06-02 (9:00AM Session)
Florida House Floor Meeting
Transcript Highlights:
- Homesteader exemptions are increased annually for inflation.
- The full elimination of property taxes on homesteaders in their jurisdictions.
- In that time, we didn't change the homestead exemption at all.
- I also come from an area that has many homesteaded properties. St. Lucie County, 80% homestead.
- Dade County, 36% homesteaded.
TX
Transcript Highlights:
- Well, you're Unless you're doing exemptions for both homestead and non-homestead property, if you do
- Tier one property taxes is through compression over a homestead exemption.
- exempt, the increase in the homestead exemption that happened in 20203.
- You're taxing 43% of homesteads, 93% of property value.
- Of homestead value on the roll, 93% of business property on the roll.
Committee:
House Ways & Means
FL
Transcript Highlights:
- But upon the tenant's death, there should be a change of beneficial owner and a homestead exemption reset
- But upon the tenant's death, there should be a change of beneficial owner and a homestead exemption reset
- For estate planning, retain their homestead benefits.
- But upon the tenant's death, there should be a change of beneficial owner and a homestead exemption reset
- But upon the tenant's death, there should be a change of beneficial owner and a homestead exemption reset
Committee:
Senate Finance and Tax
Keywords:
property assessment, wind damage, home improvements, real estate, tax exemption, Florida statutes, ad valorem taxes, property listings, tax estimation, disclosure, Florida, residential property
Summary:
The committee heard and passed three bills before moving to a staff presentation on the state revenue forecast and the federal One Big Beautiful Bill Act. SB 856, by Senator DeSantis? [sic], would require online real estate listing platforms to display estimated property taxes for residential properties using prescribed methods and DOR-developed formulas rather than the current owner’s tax bill. Supporters from county, city, and property appraiser groups said the bill would improve transparency and help homebuyers avoid surprise tax and escrow increases. The bill was reported favorably after debate about making sure the estimate appears on realtor and platform sites for first-time buyers.
SB 110, by Senator Arrington, was amended and then reported favorably. The bill clarifies that people holding 98-year-or-longer residential leases remain eligible for the homestead tax exemption even if the lease ends upon the tenant’s death, aligning those leaseholds with life estates for estate-planning purposes. The amendment, supported by the Florida Bar’s real property, probate and trust law section, clarified that lease provisions terminating at death are valid under current law. SB 434, by Senator Leak, was also reported favorably; it would prevent property tax assessments from reflecting increased just value attributable to wind-hardening improvements such as stronger roof attachments, shutters, and roof-to-wall reinforcements.
The committee then received an update from staff director Azar Khan on the new general revenue forecast. He said collections had been running slightly above estimate overall, but the Revenue Estimating Conference reduced corporate income tax projections because of weaker recent collections and uncertainty around tariffs, while increasing some other revenue sources. Members then discussed the federal One Big Beautiful Bill Act, which staff said would significantly reduce Florida corporate income tax revenue, with a large first-year impact driven by retroactive provisions such as bonus depreciation, research expensing, and business interest deductions. Senators and the appropriations chair said the forecast and federal changes would affect budget planning, and the committee adjourned after noting the bills had been favorably reported and the meeting was complete.
TX
Transcript Highlights:
- if the homestead is occupied by a registered sex offender, referred to the Committee on Ways and Means
- ; reduced the appraised value of the owner's former residence homestead for the last year in which the
- owner qualified for the former residence homestead exemption, referred to the Subcommittee on Property
- if the homestead is occupied by a registered sex offender, referred to the Committee on Ways and Means
- if the homestead is occupied by a registered sex offender for the Committee on Ways and Means, HJR 160
Summary:
The House met briefly to read a large number of first-reading bills, joint resolutions, and concurrent resolutions and refer them to the appropriate committees. The measures covered a wide range of topics, including public health, education, criminal justice, taxation, transportation, water and natural resources, elections, housing, veterans issues, local government, and constitutional amendments. Several bills focused on school policy, health care regulation, property tax and sales tax changes, criminal penalties, and local or state agency authority.
Among the notable items were proposals on name and sex changes on birth records, college admissions inquiries into criminal history, foster care contractor liability, school nutrition and assessment policy, election procedures, homestead and franchise tax exemptions, public retirement system reporting, and numerous transportation and infrastructure measures. The House also received resolutions designating local honors and observances, including Brownsville as the bicycling capital of the Rio Grande Valley, Port Aransas as the fishing capital of Texas, and Selena Quintanilla Perez Day. Some measures proposed constitutional amendments on legislative procedure, homestead taxation, and election-law enforcement authority.
No debate or testimony occurred in this segment; the action was limited to first reading and referral. The session also referred several resolutions to the Local and Consent Calendars. At the end of the proceedings, the House adjourned without objection until 2 p.m. Tuesday.
MN
Transcript Highlights:
- </c><00:04:04.040><c> Resorts</c> about 72% of these Homestead Resorts about 72% of these Homestead Resorts
- On line 36 is a change to the classification of egg homestead property.
- have an unknown effect on the egg homestead market value credit.
- </c> agricultural Homestead agricultural Homestead Property<00:37:55.480><c> section</c><00:37:56.000
- </c><00:38:06.839><c> for</c> special agricultural Homestead for special agricultural Homestead for purposes
Committee:
Senate Taxes
FL
Transcript Highlights:
- I'm just curious on that supersized homestead.
- , not to accept the 3% that you were going to supersize your homestead?
- The homestead exemption was capped at that time at $500,000.
- Then you have the non-homestead properties. It could only increase 10%.
- and homestead caps.
Committee:
Senate Finance and Tax
Summary:
The Committee on Finance and Tax met with a quorum present and heard a presentation from the Property Appraisers Association of Florida on ad valorem valuation, exemptions, and the property tax process. Lauren Levy reviewed the legal and historical framework of Florida property taxation, including Save Our Homes, the 10% cap on non-homestead assessments, portability, tangible personal property exemptions, TRIM notices, and the distinction between taxable value and millage rates. He emphasized that property appraisers are independent constitutional officers who assess just value, administer exemptions, and are overseen by the Department of Revenue, with values and exemptions generally determined as of January 1 and subject to challenge through the Value Adjustment Board or circuit court.
Mike Twitty described the mass appraisal process in Pinellas County, explaining how property appraisers value large numbers of parcels using the same core approaches as fee appraisals but with statistical testing, field reviews, aerial imagery, and technology. He discussed the importance of budget, staffing, and the January 1 valuation date, and noted that recent hurricanes caused significant damage, increased petitions, and required new procedures to help property owners with value reductions and FEMA-related issues. Paul Polk focused on Department of Revenue oversight, explaining sales ratio studies, uniformity measures such as COD and PRD, time adjustments, sales qualification reviews, and in-depth studies that can lead to corrective action if assessment standards are not met. He also noted that the Department reviews property appraiser budgets to preserve independence from county pressure.
Senators asked about the supersized homestead concept, DOR review and rejection standards, value trends, and the impact of storms and new construction on taxable value. Twitty and Polk said value growth has been driven by a mix of new construction, market appreciation, cap resets, and storm-related adjustments, while noting that some counties saw market value decline even as taxable value rose. They also said some property tax relief proposals would be easier to implement than others depending on how local tax bills are structured, especially where law enforcement millage is separately identified. No votes were taken on legislation, and the committee adjourned after the presentation.
TX
Transcript Highlights:
- Uh, currently the Texas Constitution limits the authority for counties to offer a homestead exemption
- This overall extension of the homestead exemption is welcome news.
- exemption along with their regular homestead exemption.
- If both homestead and, and exemption measures are approved by voters.
- Uh, we are very much in favor of raising the homestead exemption here for.
Committee:
House Ways & Means
Keywords:
redistricting, election, Texas legislature, district composition, political representation, congressional redistricting, Texas House of Representatives, U.S. House, Congressional districts, district map, district boundaries, gerrymandering, voting rights, election law, apportionment, representation, special committee, PLANC2308, redistricting plan, elections
TX
Transcript Highlights:
- and County sales tax or I'm sorry Homestead exemption It can be provided.
- Unless you're doing exemptions for both homestead and non-homestead property.
- So after the 2020. tax relief, you have 43% of homestead value on the tax rolls.
- You're taxing 43% of homesteads, 93% of property value.
- Constitution because the Homestead exemption is in the Constitution.
Committee:
House Ways & Means
TX
Transcript Highlights:
- Bernal, relating to an exemption from ad valorem tax. of the total appraised value of a resident's homestead
- the public school finance system on the basis of property values that take into account optional homestead
- authorize the legislative Senate the lower limit on the maximum appraised value of a residential homestead
- authorize the legislature to set the lower limits on the maximum appraised value of residential homesteads
- of real property rather than residence homesteads for ad valorem tax purposes to make permanent the
FL
Florida 2025 Regular Session
April 1, 2025 - 04:00 PM
Transcript Highlights:
- rentals and owned by people who have a separate homestead.
- So you can only get homestead exemption on your actual homestead. That is where you live.
- And I want to take a step back and just talk about homesteads.
- The first homestead exemption was passed in 1934.
- Let's go back in time to talk about, you know, homestead.
Summary:
The committee met with a quorum and heard a lengthy agenda of bills, with the chair limiting public testimony to about one minute per speaker. Early action included passage of HB 203, which allows certain counties to opt back into transportation concurrency, as amended to narrow the bill to small counties. The committee also favorably reported CS/HB 43, allowing renters to reuse tenant screening reports for 30 days, and HB 897, a timeshare-related strike-all that clarified timeshare governance provisions and annual board meeting requirements. The committee then approved HJR 1,215, proposing a constitutional amendment to eliminate tangible personal property tax for farmers and agricultural businesses, with support from agriculture and business groups.
A major portion of the meeting focused on the committee’s hemp package. Members discussed the committee bill PCB for HAT-25-01, which would create a regulatory framework for hemp-derived intoxicating products, including licensing, packaging and labeling restrictions, testing, and sales limitations. Testimony was mixed: industry representatives and distributors generally supported regulation but urged changes on branding, packaging, milligram limits, and sales locations; convenience store and petroleum marketers opposed restrictions that would exclude gas stations; and consumer-safety and addiction advocates supported tighter controls, including bans on synthetics, online sales, and child-appealing packaging. The committee also heard and approved PCB for HAT-25-02, a companion tax bill imposing excise taxes on hemp consumables and beverages, despite concerns raised about possible triple taxation and higher compliance costs.
The committee next passed HB 211, expanding the definition of farm products to include edible and non-edible plants and clarifying agricultural preemption on bona fide farm operations. It also favorably reported PCS for HB 561, creating a chief manufacturing officer role within the Department of Commerce, a workforce development grant program, a voluntary manufacturing promotion campaign, and required reporting, along with PCS for HB 563, which adds an annual fee of up to $100 for participants in the promotional campaign. Both manufacturing bills drew broad support from industry and economic development groups.
Finally, the committee took up HJR 1257 and its conforming bill HB 1259, which would create property tax benefits for long-term rental properties owned by Floridians with a separate homestead. Supporters argued the measure would encourage long-term rentals and investment in Florida, while opponents from counties and cities warned it would shift tax burdens and reduce local revenue. After debate, the joint resolution passed 9-4 and the implementing bill also passed 9-4, and the meeting adjourned after all agenda items were completed.
TX
Transcript Highlights:
- What, what would you suggest if, if homestead exemptions were the model?
- Homestead exemption is more permanent because it's in the Constitution.
- The homestead exemption or for compression.
- Is it your understanding that the that the homestead exemption continues?
- So the, so there's no uniformity to homestead exemption.
Committee:
House Ways & Means
Keywords:
HB 8, Texas public school accountability, school accountability, public school transparency, STAAR, state assessments, instructionally supportive assessment program, Student Success Tool, Texas Education Agency, TEA, accountability ratings, A-F ratings, through-year assessment, benchmark testing, norm-referenced assessment, college career military readiness, CCMR, local accountability plan, school district performance, campus turnaround
FL
Transcript Highlights:
- And the whole concept of a homestead exemption was to protect the family unit.
- and maintaining their homestead.
- And in this case, for rental property, we have our homestead.
- For rental property, we have our homestead.
- and protection of homestead and what the ramifications are for rental property.
Committee:
Senate Finance and Tax
Summary:
The Finance and Tax Committee met and first heard SB 674, which would allow county property appraisers, like tax collectors already can, to budget for and pay hiring or retention bonuses if approved in their Department of Revenue budget. Support came from property appraiser representatives, who said the bill would help them compete for specialized staff without requiring new funding. The bill was reported favorably.
The committee then considered SJR 318, a proposed constitutional amendment on tangible personal property used on agricultural land, along with an amendment clarifying the exemption’s scope and allowing the Legislature to set conditions by general law. Farm Bureau and the Florida Chamber supported the measure, and the committee adopted the amendment and reported the joint resolution favorably. Members also took up CS for SB 1664, which would require voter reapproval of local discretionary taxes when they expire; an amendment changed the bill to require expiration dates and tied reapproval to tax expiration rather than a fixed eight-year cycle. Local government and tourism groups raised concerns about impacts on tourist development taxes, transportation surtaxes, beaches funding, and long-term financing, while supporters argued voters should periodically affirm local taxes. The committee adopted the amendment and reported the bill favorably.
Next, the committee considered SJR 1510 and its implementing bill SB 1512, both dealing with a homestead-style property tax benefit for certain long-term leased residential properties. After multiple amendments narrowed the proposal substantially, limiting it to one qualifying property and then to single-family homes, mobile homes, and condominium units, counties and cities still opposed the measures as a tax shift to other taxpayers. The sponsor said the changes reduced the scope and fiscal impact, and both measures were reported favorably.
Finally, the committee heard SPB 7034, the Senate tax package, which includes permanent sales tax exemptions, multiple tax holidays, motor vehicle fee reductions, a property tax study, rural investment tax credits, a freeze on local communications services tax rates, and other tax changes, with an estimated $2.1 billion revenue reduction. Testimony was mixed: property appraisers supported the property tax study, while many public commenters opposed the firearm and ammunition tax holiday and urged inclusion of gun safes and locks instead. County, city, tourism, and lodging representatives raised concerns about tourist development tax limits and other local revenue impacts, while supporters emphasized tax relief and the study’s value. After debate, the committee adopted a motion to submit SPB 7034 as a committee bill and reported it favorably.
TX
Transcript Highlights:
- I represent Dallas County, which is currently offering the maximum allowed homestead exemption.
- It does this by lowering the tax burden for up to 10 years on a qualifying homestead.
- This overall extension of the homestead exemption is welcome news.
- exemption along with their regular homestead exemption.
- We are very much in favor of raising the homestead exemption here for seniors.
Bills:
HB485 , HB1367 , HB1370 , HB1827 , HB1879 , HB2032 , HB2133 , HB2357 , HB3581 , HB3830 , HB4060 , HB4085 , HB4270 , HB4979 , HB5217 , HB5268 , HB5478 , HJR96 , HJR97 , HJR119 , HJR195 , HJR209 , SB4 , SB23 , SJR2 , SJR85 , SB 4 , SB 23 , SJR 2
Committee:
House Ways & Means
Keywords:
healthcare, insurance, access, affordability, public health, emergency services district, sales tax, gas and electricity, residential use, tax exemption, emergency services, gas, electricity, HB 485, ESD, use tax, residential utilities, utility tax, local option tax, Texas Health and Safety Code