House Joint Resolution 211

The Sponsor: Representative Toby Overdorf

• Name: Representative Toby Overdorf (Republican)

• District: House District 85

• Region: The Treasure Coast (specifically covering parts of Martin and St. Lucie counties, including Palm City and Stuart).

• Background: Rep. Overdorf is an environmental consultant and business owner who has served in the Florida House since 2018. As the Chair of the Select Committee on Property Taxes, he is one of the central architects of this entire tax reform package.

• Political Stance: Overdorf argues that the current tax system creates a “lock-in effect,” preventing empty-nesters from downsizing and growing families from upsizing because the tax hit of moving is simply too high.

The Proposal: What is HJR 211?

Official Title: Accrued Save-Our-Homes Property Tax Benefit for Non-school Property Tax

The Core Mechanism: HJR 211 proposes a constitutional amendment to remove the $500,000 cap on the “portability” of Save-Our-Homes (SOH) benefits.

• How “Portability” Works Now:

  • Under the “Save Our Homes” amendment, the assessed value of your home cannot increase by more than 3% per year. Over 10-20 years, this creates a huge gap between your Market Value and your Assessed Value. This gap is your “accumulated benefit.”

  • Currently, if you move, you can transfer (port) this benefit to your new home, but it is capped at $500,000.

• How HJR 211 Changes It:

  • The proposal uncaps this limit entirely for non-school taxes.

  • If you have $1 million or $2 million in accumulated tax savings, you can transfer the entire amount to your new home, massively reducing the tax bill on your new purchase.

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 is a portability modification, not a total elimination.

• For Long-Time Homeowners: It could effectively eliminate a huge portion of taxes on a new home.

  • Example: You own a beachfront home worth $3M, but thanks to 25 years of Save-Our-Homes caps, it is assessed at only $500k. You have **$2.5M in accumulated savings**.

  • Under current law, you can only port $500k of that savings.

  • Under HJR 211, you could port the full $2.5M in savings to a new house. If you buy a new home for $2M, your taxable value could theoretically be wiped out (for non-school taxes).

• For First-Time Buyers: This proposal offers zero relief. It only benefits those who have already accumulated tax savings in a previous Florida home.

The “Law Enforcement Protection” Clause

Consistent with the other tax resolutions, HJR 211 includes a mandate to safeguard police funding.

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

• The Consequence: If wealthy homeowners move and bring massive tax exemptions with them (paying almost nothing on expensive new properties), local governments lose “turnover revenue.” Usually, when a house sells, the tax value resets to market price, generating a windfall for the city. This bill stops that reset for non-school taxes, potentially starving cities of expected revenue growth.

Key Takeaways for Voters

• Unlocking the Real Estate Market: Real estate agents strongly favor this because it encourages inventory turnover. Thousands of “empty nesters” sitting in large family homes might finally sell and downsize if they know they won’t get hit with a triple-sized tax bill on a smaller condo.

• A Benefit for the Wealthy: The $500,000 cap currently affects mostly high-end properties. Removing the cap primarily benefits homeowners with very expensive homes who have seen massive appreciation. The average homeowner rarely exceeds the current $500k portability limit.

• The “Welcome Stranger” Effect: This exacerbates the inequality between neighbors. A new resident moving from New York buying a $1M home will pay full taxes (approx. $18k/year), while a long-time Floridian buying the identical house next door might pay almost nothing because they ported a massive exemption.

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 211 Official Bill Text

• Representative Toby Overdorf – Official Biography