FL S0652

Proposes constitutional amendment to Article VII, Section 6 regarding homestead tax exemptions for seniors age 65 and older with low income and long-term residence.

Specifies that "just value" for properties under $250,000 shall be determined at the time of the owner's initial application for the exemption, rather than at later reappraisals.

Allows counties and municipalities to grant an exemption equal to the full assessed value of property to seniors who have maintained permanent residence for at least 25 years, are age 65+, and meet income limitations.

Requires the exemption to apply only to properties with just value less than $250,000 as established at initial application, preventing revaluation from affecting exemption eligibility.

Requires voter approval at the next general election or an earlier special election specifically authorized by law.