House Joint Resolution 209

HJR 209 is the "twin" of HJR 207 but takes a slightly different structural approach to achieving a similar goal. While HJR 207 proposes a single $100,000 exemption, HJR 209 restructures the existing tiered system to produce a similar outcome.

The Sponsor: Representative Mike Caruso

• Name: Representative Mike Caruso (Republican)
• District: House District 87
• Region: Palm Beach County (Boca Raton / coastal Palm Beach).
• Background: Caruso, as the CPA in the Legislature, designed both HJR 207 and HJR 209 to give lawmakers distinct structural options for enhancing the homestead exemption.
• Political Stance: Caruso views the tiered approach as a way to preserve some elements of the existing system while still providing substantial relief.

The Proposal: What is HJR 209?

Official Title: Homestead Tax Exemption

The Core Mechanism: HJR 209 proposes a constitutional amendment to revise the homestead exemption structure by adjusting the existing tiers to provide greater benefit.

• Current Tier Structure: The current $50,000 exemption has a gap: the first $25,000 applies to all taxes, then there is no exemption between $25,001-$50,000, and then the second $25,000 (from $50,001-$75,000) only applies to non-school taxes.
• Proposed Change: HJR 209 would revise these tiers to effectively double the exemption impact, providing up to $100,000 of exempt value through an adjusted tier system.

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

Does This Eliminate Property Taxes Completely?

No. Like HJR 207, this reduces but does not eliminate property taxes.

• Similar Impact: The net effect is comparable to HJR 207 but achieves it through structural tier changes rather than a single flat exemption amount.
• School Taxes: School district property taxes continue to apply on the relevant portions of assessed value.

The "Law Enforcement Protection" Clause

• The Clause: Same as companion bills. Counties and municipalities cannot reduce law enforcement funding below pre-amendment levels.
• The Consequence: Similar to HJR 207, the revenue impact is moderate, making the fiscal constraint manageable for most municipalities.

Key Takeaways for Voters

• Technical Companion: HJR 209 achieves a similar result to HJR 207 through a different mechanism. Lawmakers may choose one over the other based on administrative simplicity.
• Tier Preservation: By keeping the tiered structure, HJR 209 maintains the existing framework that property appraisers and tax collectors are already familiar with.
• Moderate Impact: This is one of the least disruptive proposals to local government budgets while still providing meaningful homeowner relief.

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 209 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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