Proposed Constitutional Amendment: Property Tax Exemptions for Seni…

Where This Stands

Currently dead. The next step in the legislative lifecycle is Introduced.

Last action

Died in Ways & Means CommitteeMar 13, 2026

Lead sponsor

Juan Porras

Procedural history

14 actions

Jan 13, 2026HouseIntroduced
1st Reading (Original Filed Version)
Dec 2, 2025House
Now in Ways & Means Committee
Dec 2, 2025House
Reported out of State Affairs Committee
Dec 2, 2025HouseCommittee
Favorable by State Affairs Committee
Nov 25, 2025House
Added to State Affairs Committee agenda
Nov 20, 2025House
Now in State Affairs Committee

Show 8 earlier actions

Nov 20, 2025House
Reported out of Select Committee on Property Taxes
Nov 20, 2025HouseCommittee
Favorable by Select Committee on Property Taxes
Nov 13, 2025House
Added to Select Committee on Property Taxes agenda
Oct 16, 2025House
Now in Select Committee on Property Taxes
Oct 16, 2025HouseCommittee
Referred to Ways & Means Committee
Oct 16, 2025HouseCommittee
Referred to State Affairs Committee
Oct 16, 2025HouseCommittee
Referred to Select Committee on Property Taxes
Oct 16, 2025HouseIntroduced
Filed

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

The Frame

What this does

The measure would shift the local tax burden away from seniors while simultaneously restricting the ability of counties and municipalities to reduce law enforcement spending, regardless of potential declines in property tax revenue.

Who is mentioned in the record

Potentially affected actors named in the source documents. Mention is not a position.

Homeowners age 65 or older

They would become eligible for an exemption from non-school property tax levies on their homesteads.

Counties and municipalities

They would be required to maintain law enforcement funding at specific historical levels and would see a reduction in their non-school ad valorem tax revenue.

Law enforcement agencies

Their funding levels would be protected from reductions by local governments.

What changed

Last recorded activity October 16, 2025.

What's next

Introduced.

Summary

This proposal would exempt homeowners aged 65 and older from all non-school property tax levies and mandate that local governments maintain law enforcement budgets at 2025-2027 levels. If approved by voters, these changes would take effect on January 1, 2027.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Why It Matters

The measure would shift the local tax burden away from seniors while simultaneously restricting the ability of counties and municipalities to reduce law enforcement spending, regardless of potential declines in property tax revenue.

Frequently Asked Questions

Does this exemption apply to school district taxes?

No, the exemption specifically excludes school district levies.

Can my local city or county cut police funding if their tax revenue drops?

No, the amendment prohibits local governments from reducing law enforcement funding below the higher of their 2025-2026 or 2026-2027 budget levels, regardless of revenue changes.

When would these changes start?

The provisions are set to take effect on January 1, 2027, if approved by voters.

News Coverage

Center1

1 source

Blind spot - only covered by center outlets

C

Here are all of the failed amendments in Florida this year

WKMG News 6 / ClickOrlando — PoliticsJul 23, 2026

Bias ratings based on AllSides / Media Bias/Fact Check

Voting Record

Motion succeededhouse12/2/2025Official roll call ↗

Favorable (State Affairs Committee)

Total

40

Yes

26

No

12

Present

0

Not Voting

2

Abstain

0

How they voted (40)

+ 16 more

Motion succeededhouse11/20/2025Official roll call ↗

Favorable (Select Committee on Property Taxes)

Total

63

Yes

45

No

12

Present

0

Not Voting

6

Abstain

0

How they voted (63)

+ 39 more

Full roll-call analysis →

Discoveries

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift100% confidence

Fiscal Mandate vs. Tax Relief

The bill explicitly acknowledges that the senior tax exemption will reduce ad valorem revenue but mandates that law enforcement funding remain protected regardless of that revenue loss.

Counties and municipalities Law enforcement agencies

Connected Entities

organizationState Affairs Committee“Committee reviewing the bill”Map →

organizationSelect Committee on Property Taxes“Committee reviewing the bill”Map →

organizationWays & Means Committee“Committee reviewing the bill”Map →

Sources

Open source document

openstates.org

Analysis Score

0–100

Significance85
How much this matters to a regular citizen
Controversy75
Intensity of disagreement among stakeholders
Entertainment10
Compellingness for a non-policy-wonk reader
Buzz20
Current news / social attention level

Proposed Constitutional Amendment: Property Tax Exemptions for Seniors and Law Enforcement Funding Protections