House Joint Resolution 203

The Sponsor: Representative Monique Miller

• Name: Representative Monique Miller (Republican)

• District: House District 33

• Region: Brevard County (specifically covering areas like Palm Bay and parts of Melbourne).

• Background: Rep. Miller is an IT and cybersecurity executive who was elected to the Florida House in 2024. She serves on the House Ways & Means Committee, which handles tax policy.

• Political Stance: Miller advocates for fiscal conservatism and reducing the tax burden on families, arguing that a phased approach allows for responsible tax relief without causing immediate “shock to the system” for local budgets.

The Proposal: What is HJR 203?

Official Title: Phased Out Elimination of Non-school Property Tax for Homesteads

The Core Mechanism: HJR 203 proposes a constitutional amendment to gradually eliminate non-school ad valorem taxes on homestead properties over a 10-year period.

Instead of wiping out the tax overnight, the resolution increases the homestead exemption annually:

• Starting Jan 1, 2027: The exemption increases by $100,000 (exempting the first $100k of your home’s value from non-school taxes).

• Annually thereafter: The exemption increases by an additional $100,000 every year.

• End Goal (Jan 1, 2037): After 10 years, 100% of the assessed value of a homestead property becomes exempt from non-school taxes.

Does This Eliminate Property Taxes Completely?

No. Just like HJR 201, this proposal only targets non-school levies.

• What Disappears (Eventually): By 2037, you would pay $0 in taxes to the County, City, and Special Districts (like water management or fire districts) on your primary home.

• What Remains: You will always continue to pay School District taxes, which currently make up about 35–45% of a typical tax bill.

• The Timeline: Unlike the “immediate” cut of HJR 201, homeowners with high-value homes (e.g., $1 million+) would still pay some non-school taxes for several years until the annual exemption cap catches up to their home’s value.

The “Law Enforcement Protection” Clause

Similar to the other proposals in this package, HJR 203 includes a rigid safety net for public safety.

• The Clause: The resolution constitutionally prohibits counties and municipalities from reducing total funding for law enforcement below the levels budgeted in the 2024-2025 fiscal year.

• The Logic: Because the tax cut is phased in over 10 years, local governments theoretically have a “runway” to find new revenue sources or slowly trim other budgets (Libraries, Parks, Public Works) to accommodate the loss, rather than facing an immediate fiscal cliff.

Key Takeaways for Voters

• Gradual Relief: This is the “slow and steady” option. Voters who are worried about immediate chaos in local services might prefer this over HJR 201, while still securing long-term tax elimination.

• Benefit for Average Homes First: Because the exemption starts at $100,000 and grows, owners of lower-to-medium value homes (e.g., $350k) would see their non-school taxes vanish sooner (within 3-4 years) than owners of multi-million dollar estates (who would wait the full 10 years).

• Future Uncertainty: A 10-year implementation is a long time in politics. Critics argue that future legislatures could attempt to repeal or alter the amendment before it fully vests in 2037, potentially leaving the job half-finished.

Legislative Status (Current)

• Filed: October 16, 2025

• Committees: Referred to the Select Committee on Property Taxes, State Affairs Committee, and Ways & Means Committee.

• Latest Action: On Thursday, November 20, 2025, the House Select Committee on Property Taxes voted to advance this bill. It has cleared its first legislative hurdle and now moves to its next committee assignment.

Sources & Further Reading

• Florida House of Representatives – HJR 203 Official Bill Text

• Representative Monique Miller – Official Biography