TITLE
RESOLUTION URGING THE FLORIDA LEGISLATURE TO ENACT SENATE JOINT RESOLUTION (�SJR�) 126 AND SENATE BILL (�SB�) 124, OR SIMILAR LEGISLATION THAT WOULD PROPOSE AN AMENDMENT TO THE FLORIDA CONSTITUTION AND AMEND FLORIDA STATUTES, RESPECTIVELY, TO INCREASE THE JUST VALUE LIMIT OF PROPERTY ELIGIBLE FOR THE HOMESTEAD PROPERTY TAX EXEMPTION THAT MAY BE ADOPTED BY COUNTIES OR MUNICIPALITIES FOR CERTAIN PERSONS AGE 65 AND OLDER

BODY
WHEREAS, Florida law currently provides some property tax relief to senior citizens allowing them to remain in their homes despite any rising property values and property taxes; and
WHEREAS, section 6(d) of Article VII of the Florida Constitution and section 196.075 of the Florida Statutes, provide to qualifying senior citizens certain exemptions from ad valorem property taxes, including the amount of the assessed value of the property for a person who has the legal or equitable title to real estate with a just value less than $250,000.00, as determined in the first tax year that the owner applies and is eligible for the exemption, and who has maintained thereon the permanent residence of the owner for at least 25 years, who has attained age 65, and whose household income does not exceed the household income limitation (�Senior Exemption�); and
WHEREAS, on January 4, 2023, Senator Bryan Avila (R � Hialeah Gardens) introduced Senate Joint Resolution (�SJR�) 126, and an implementing bill, Senate Bill (�SB�) 124, for consideration during the 2023 legislative session; and

WHEREAS, SJR 126 would require placement of a constitutional amendment on the ballot during either the 2024 general election or an earlier special election specifically authorized by law for the purpose of proposing this amendment to the voters, that, if approved by voters, would increase the just value limit, from $250,000.00 to $300,000.00, of property eligible for the homestead property tax exemption that may be granted by counties or municipalities to certain senior, low-income, long-term residents; and
WHEREAS, if approved by the voters, the amendment would take effect on January 1, 2025; and
WHEREAS, SB 124 would implement the proposed constitutional amendment; and
WHEREAS, the senior population is among our state�s most vulnerable taxpayers and are in need of property tax relief; and
WHEREAS, a constitutional amendment approved by the Florida voters would be necessary to increase the just value limit of property eligible for the homestead property tax exemption that may be granted by counties or municipalities for certain persons age 65 and older; and
WHEREAS, the Florida Legislature has the authority to place such a constitutional amendment on the statewide ballot,
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF MIAMI-DADE COUNTY, FLORIDA, that this Board:



Section 1. Urges the Florida Legislature to enact Senate Joint Resolution 126 and Senate Bill 124, or similar legislation that would propose an amendment to the Florida Constitution and amend Florida Statutes, respectively, to increase the just value limit of property eligible for the homestead property tax exemption that may be granted by counties or municipalities to persons age 65 and older.
Section 2. Directs the Clerk of the Board to transmit certified copies of this resolution to the Governor, Senate President, House Speaker, Senator Bryan Avila, and the Chair and remaining Members of the Miami-Dade County State Legislative Delegation.
Section 3. Directs the County�s state lobbyists to advocate for the actions set forth in section 1 above, and authorizes and directs the Office of Intergovernmental Affairs to amend the 2023 State Legislative Package to include this item.