Senate Joint Resolution 274

The Sponsor: Senator Mack Bernard

• Name: Senator Mack Bernard (Democrat)

• District: Senate District 24

• Region: Palm Beach County (specifically covering parts of West Palm Beach, Riviera Beach, and surrounding communities).

• Background: Senator Bernard is a Haitian-American attorney and former County Commissioner with a long history in local government.

• Political Stance: As a Democrat, his proposal differs from the “blanket cuts” offered by House Republicans. Bernard’s plan focuses on protecting long-term residents—specifically those in gentrifying neighborhoods—who are at risk of being displaced by rising property values despite having lived there for decades.

The Proposal: What is SJR 274?

Official Title: Homestead Property Tax Benefits for Long-term Owners

The Core Mechanism: SJR 274 proposes a constitutional amendment that creates a two-tiered reward system based on tenure (length of ownership).

• Tier 1: The 20-Year Freeze

  • If you have owned and resided in your homestead for 20 years, your assessed value is frozen.

  • The Impact: Your taxable value stops growing completely. Even if the market value of your home triples, your tax basis remains locked at the “Year 20” level forever (as long as you stay).

• Tier 2: The 30-Year “Super Exemption”

  • If you reach 30 years of ownership and residency, you receive an additional exemption equal to 50% of the assessed value.

  • The Impact: This is a massive cut. After the freeze at Year 20, once you hit Year 30, your already-frozen tax bill is effectively slashed in half (for non-school taxes).

Effective Date: If passed and approved by voters, this would likely follow the standard implementation timeline (January 1 following the election), though the specific vesting dates for “time served” would need to be clarified in the implementing statutes.

Does This Eliminate Property Taxes Completely?

No. It freezes and reduces them, but does not eliminate them.

• The “Loyalty” Factor: This proposal offers zero relief to new homebuyers or anyone who has lived in their home for less than 20 years. It is strictly a retention tool.

• School Taxes Remain: As with almost all other proposals, these exemptions apply to non-school levies (City/County taxes). You would continue to pay School District taxes on the full value.

• Contrast to House Bills: Unlike HJR 201 (which cuts taxes for everyone), this bill targets relief specifically to those who have “paid their dues” to the community over decades.

The “Law Enforcement Protection” Clause

Crucial Difference: Unlike the Republican-sponsored House bills (HJR 201, 203, etc.), current analysis of Senator Bernard’s proposal indicates it does not include the rigid constitutional mandate forcing local governments to maintain police funding levels.

• The Consequence: This gives local governments more flexibility. If revenues drop because of these exemptions, City Commissions would have the freedom to decide where to cut the budget—whether that means reducing police, fire, parks, or administration—rather than having their hands tied by the state constitution.

 Key Takeaways for Voters

• Anti-Gentrification Tool: This is arguably the strongest measure to prevent displacement. In rapidly changing neighborhoods (like parts of Miami or West Palm Beach), long-time residents often sell because they can’t afford the taxes on their appreciated land. This bill freezes their costs, allowing them to stay.

• The “Golden Handcuffs”: This creates a massive financial incentive never to move. If you are at Year 18 of ownership, you would be foolish to sell and move to a new house, because you would reset your 20-year clock back to zero. This could further reduce housing inventory by keeping seniors in large family homes.

• Partisan Odds: As a Democratic proposal in a Republican-controlled legislature, this bill faces a steeper climb than the House measures. However, it may be used as a negotiation tool or a “compromise” option if the total elimination bills (like HJR 201) are seen as too radical.

Legislative Status (Current)

• Filed: October 23, 2025 (for the 2026 Legislative Session).

• Committees: Referred to Finance and Tax, Appropriations, and Rules.

• Latest Action: On November 17, 2025, the bill was officially referred to its three committees and is awaiting its first hearing.

Sources & Further Reading

• Florida Senate – SJR 274 Official Bill Text: https://www.flsenate.gov/Session/Bill/2026/274

• Senator Mack Bernard – Official Biography: https://www.flsenate.gov/Senators/S24