House Joint Resolution 207

While HJR 201 proposes eliminating all non-school taxes, HJR 207 takes a more moderate approach by simply doubling down on the existing homestead exemption framework. Instead of creating a new mechanism, it supercharges the current one.

The Sponsor: Representative Mike Caruso

• Name: Representative Mike Caruso (Republican)
• District: House District 87
• Region: Palm Beach County (Boca Raton and coastal areas).
• Background: Caruso, a CPA, filed multiple proposals (HJR 205, 207, and 209) to give the legislature a range of options from full senior exemption to enhanced standard exemptions.
• Political Stance: Caruso positions this as a "practical" proposal that builds on existing law rather than creating an entirely new constitutional framework.

The Proposal: What is HJR 207?

Official Title: Homestead Tax Exemption

The Core Mechanism: HJR 207 proposes a constitutional amendment to increase the standard homestead exemption from its current level to $100,000 of assessed value.

• Current Law: Florida homeowners currently receive a homestead exemption of up to $50,000, but it is structured in two tiers with a gap (the first $25,000 is exempt from all taxes; the next $25,000, between $50,001 and $75,000, is exempt from non-school taxes only). This means homes valued above $75,000 get no additional exemption.
• Proposed Law: The exemption would increase to $100,000, meaning the first $100,000 of your home's assessed value is exempt from non-school ad valorem taxes.

Effective Date: If passed and approved by voters, it would take effect January 1, 2027.

Does This Eliminate Property Taxes Completely?

No. It reduces the taxable value of your home by $100,000.

• For Modest Homes: If your home is assessed at $100,000 or less, your non-school property taxes would effectively go to zero. This is a full elimination for the most affordable homes.
• For Average Homes: If your home is assessed at $350,000, you would only pay non-school taxes on $250,000 of value. This is a meaningful reduction but not an elimination.
• For Expensive Homes: If your home is assessed at $1 million, you save on $100,000 of value, but you still pay on $900,000. The percentage savings shrink as home value increases.

The "Law Enforcement Protection" Clause

Like its companion bills, HJR 207 includes the now-familiar police funding mandate:

• The Clause: Counties and municipalities cannot reduce law enforcement funding below current levels.
• The Consequence: The revenue loss from a $100,000 exemption is less than from full elimination (HJR 201), making this mandate less of a fiscal straitjacket. Cities lose less revenue, so the budget pressure is softer.

Key Takeaways for Voters

• The "Middle Ground": This is arguably the most palatable proposal for both taxpayers and local governments. It provides real relief without gutting municipal budgets.
• Regressive Structure: Because it is a flat dollar exemption (not a percentage), it saves the most money (proportionally) for owners of cheaper homes and the least for owners of expensive homes. This makes it a progressive tax cut in practice.
• Familiarity: Because it builds on the existing homestead exemption, it requires less administrative change than an entirely new system.

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 the State Affairs Committee.

Sources & Further Reading

• Florida House of Representatives - HJR 207 Official Bill Text
• Representative Mike Caruso - Official Biography

Navigating Florida's Changing Real Estate market

We hope this guide has provided clarity on the complex property tax proposals facing Florida voters in 2026.

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