FL H0169

Proposes constitutional amendment to Article VII, Section 6 authorizing the Legislature to allow counties and municipalities to grant additional homestead tax exemptions for qualifying seniors.

Creates exemption equal to assessed value of homestead property with just value less than $250,000 for owners age 65+ who maintained permanent residency for at least 25 years and meet income limitations.

Allows counties and municipalities to grant exemptions by ordinance, with income limits subject to periodic adjustment for cost of living changes.

Maintains existing homestead exemption provisions including $25,000 base exemption and additional $50,000 exemption for non-school district levies on properties valued between $50,000 and $75,000.

Requires approval by Florida voters at next general election or earlier special election authorized by law.