House Joint Resolution 207

The Sponsor: Representative Shane Abbott

• Name: Representative Shane Abbott (Republican)

• District: House District 5

• Region: Northwest Florida / The Panhandle (covering a large rural and coastal area including DeFuniak Springs, Marianna, Chipley, and parts of Walton, Holmes, Jackson, Washington, and Bay counties).

• Background: Rep. Abbott is a pharmacist and business owner (he owns a pharmacy and a tire service center) from DeFuniak Springs. Elected in 2022, he serves on the House Health & Human Services Committee and the Select Committee on Property Taxes.

• Political Stance: Representing a conservative, rural district, Abbott’s proposal reflects a desire to provide tax relief that scales with inflation. He argues that as home prices skyrocket, a flat $50,000 exemption becomes less meaningful, whereas a percentage cut grows with the economy.

The Proposal: What is HJR 207?

Official Title: Assessed Home Value Homestead Exemption of Non-school Property Tax

The Core Mechanism: HJR 207 proposes a constitutional amendment to add a new homestead exemption for non-school levies equal to 25% of the remaining assessed value.

Unlike the current system, which gives you a flat dollar exemption (typically $50,000 for non-school taxes), this proposal calculates your exemption as a percentage of your home’s value after existing exemptions are applied.

How the Math Works (The “Super Exemption”): Currently, a home is usually exempt on the first $50,000 of value for non-school taxes. HJR 207 stacks on top of this.

• Example: You own a home with an assessed value of $450,000.

• Step 1 (Current Exemptions): Subtract the standard $50,000 exemption.

  • Remaining Taxable Value = $400,000.

• Step 2 (The HJR 207 Cut): You get an additional exemption of 25% of that remaining $400,000.

  • 25% of $400,000 = $100,000.

• Total Exemption: Your total tax-free value is now $150,000 (The original $50k + the new $100k).

• Result: You only pay non-school taxes on $300,000 instead of $400,000.

Effective Date: If passed by the Legislature and approved by voters in November 2026, it would take effect on January 1, 2027.

Does This Eliminate Property Taxes Completely?

No. It significantly reduces them, but does not zero them out.

• What Disappears: A quarter of your remaining taxable value for City and County taxes.

• What Remains: You still pay taxes on the remaining 75% of your home’s value, plus 100% of your School District taxes.

• The “Scaling” Benefit: The unique advantage of this proposal is that it is inflation-proof. If your home value doubles to $900,000, your 25% exemption also doubles in value. Under the current “flat” system, the $50,000 exemption stays the same even as your tax bill rises.

The “Law Enforcement Protection” Clause

Consistent with the other property tax resolutions this session, HJR 207 includes a mandate to protect police funding.

• The Clause: The resolution constitutionally prohibits counties and municipalities from reducing total funding for law enforcement below the levels budgeted in either the 2025-2026 or 2026-2027 fiscal year (whichever is higher).

• The Consequence: This reduction in revenue (while smaller than the “total elimination” of HJR 201) is still massive. Because police budgets are frozen, cuts will likely target “quality of life” services like libraries, community centers, and parks, or force local governments to raise the millage rate (tax rate) on the remaining taxable value to break even.

Key Takeaways for Voters

• Benefits High-Value Homes: Unlike a flat tax cut which helps everyone equally, a percentage cut helps you more if your house is worth more. A person with a $2 million home receives a ~$500,000 exemption, while a person with a $150,000 home receives only a ~$25,000 exemption.

• Inflation Protection: This is the only proposal that “future-proofs” the homestead exemption. As Florida real estate continues to appreciate, this tax break grows automatically without needing future voters to approve a new amendment.

• Partial Relief vs. Total Relief: This is a “middle ground” proposal. It offers deeper cuts than we have now but doesn’t go as far as the “total elimination” (HJR 201) plan. It represents a compromise that reduces homeowner costs without immediately bankrupting local governments.

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: As of November 13, 2025, the bill was officially added to the agenda for the Select Committee on Property Taxes, indicating it is active and moving forward in the legislative process.

Sources & Further Reading

• Florida House of Representatives – HJR 207 Official Bill Text

• Representative Shane Abbott – Official Biography