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HJR 1411FLORIDA · STATEWIDESession 2026Died in Ways & Means Committee
High Impact

Proposed Constitutional Amendment: Property Tax Assessment Limits

Original title: Assessment of Property with Decreasing Just Valuation

January 9, 2026

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Where This Stands

Introduced
Committee
Floor Vote
Passed
Signed

Currently Died in Ways & Means Committee. The next step in the legislative lifecycle is Floor Vote.

Procedural history

6 actions
  1. Jan 15, 2026House
    Now in Ways & Means Committee
  2. Jan 15, 2026HouseCommittee
    Referred to State Affairs Committee
  3. Jan 15, 2026HouseCommittee
    Referred to Intergovernmental Affairs Subcommittee
  4. Jan 15, 2026HouseCommittee
    Referred to Ways & Means Committee
  5. Jan 13, 2026HouseIntroduced
    1st Reading (Original Filed Version)
  6. Jan 9, 2026HouseIntroduced
    Filed

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

The Frame

What this does

If approved by voters, this change would prevent property tax bills from rising on properties that have lost market value, providing a tax assessment floor for homeowners and other property owners starting January 1, 2027.

Who is mentioned in the record

Potentially affected actors named in the source documents. Mention is not a position.

Florida property owners

Property owners would see changes to how their annual tax assessments are calculated if the market value of their property decreases.

What changed

Current stage: Died in Ways & Means Committee.

What's next

Floor Vote.

Summary

This proposal would amend the Florida Constitution to prevent property tax assessments from increasing if the property's market value (just value) has decreased since the previous year. This protection would apply to both homestead and non-homestead properties currently subject to existing assessment caps.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

Does this mean my property taxes will never go up?
No. This amendment only prevents the '' from increasing if the property's market value has dropped. It does not prevent increases due to property improvements or changes in tax rates.
Which properties are covered by this rule?
It covers homestead and non-homestead properties that are already subject to existing assessment limitations (the 3% and 10% caps).
What happens if I renovate my home?
The prohibition on assessment increases does not apply to changes, additions, reductions, or improvements to the property.

Why It Matters

If approved by voters, this change would prevent property tax bills from rising on properties that have lost market value, providing a tax assessment floor for homeowners and other property owners starting January 1, 2027.

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Sponsors

Discoveries

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift100% confidence

Assessment Floor Proposal

The bill attempts to create a 'floor' for property assessments, ensuring that tax assessments do not rise when market values fall, effectively decoupling assessed value from market recovery in the short term.

Connected Entities

organizationIntergovernmental Affairs Subcommitteereviewing the billMap →
date2026-01-13when the bill had its first readingMap →
organizationState Affairs Committeereviewing the billMap →
date2026-01-09when the bill was filedMap →
date2026-01-15when the bill was referred to committeesMap →
organizationWays & Means Committeereviewing the billMap →

Sources

Open source document

openstates.org

Analysis Score

0–100
  • Significance85
    How much this matters to a regular citizen
  • Controversy40
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz20
    Current news / social attention level

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