2012 Constitutional Amendments
These constitutional amendments were approved by the voters in the November 2012 General Election.
Amendment 2 – Veterans Disabled Due to Combat Injury; Homestead Property Tax Discount
This amendment deletes the requirement that a veteran had to be a Florida resident at the time of entering military service to receive a
Disabled Veteran Property Tax Discount.
PTO Bulletin 12-11
Veterans Disabled Due To Combat Injury; Homestead Property Tax Discount.
Senate Joint Resolution 592 (SJR 592
) – amendment language adopted by the 2011 Florida Legislature.
, Florida Statutes, Discounts for disabled veterans
. (Provision is effective January 1, 2013.
The current statute has not been amended to delete the Florida resident requirement).
Amendment 9 – Homestead Exemption for Surviving Spouses of Military Veterans or First Responders. Fallen Heroes Family Tax Relief Act
This amendment provides constitutional language for the exemption for the surviving spouse of a military veteran who died from service connected causes while on active duty and
an exemption for the surviving spouse of a first responder who died in the line of duty. Definitions of ‘first responder’ and ‘in the line of duty’ are included in the language.
PTO Bulletin 12-12
Fallen Heroes Family Tax Relief Act.
House Joint Resolution 93 (HJR 93
) – amendment language adopted by the 2012 Florida Legislature.
, Laws of Florida (HB 95) – Implementing language passed by the 2012 Florida Legislature.
, Florida Statutes, Exemption for certain permanently and totally disabled veterans and
for surviving spouses of veterans;
exemption for surviving spouses of first responders who die in the
line of duty.
Amendment 11 – Additional Homestead Exemption for Low Income Seniors
This amendment allows counties or municipalities to grant either or both of the following:
- An exemption not exceeding fifty-thousand dollars to any person who has the legal or equitable title to real estate,
maintains their permanent residence on the property, is 65 or older, and whose household income does not exceed
the household income limitation; or
- An additional exemption equal to the assessed value of the property to an owner who has title to real estate in Florida
with a just value less than $250,000, has maintained permanent residence on the property for not less than 25 years,
is 65 or older and whose household income does not exceed the household income limitation
(supermajority vote is required to pass an ordinance granting this exemption).
The household income limit is adjusted each year on January 1, according to changes in the consumer price index (CPI). It compares the prior year cost-of-living with
the year before. You can find the latest income limit and other information on the current income limit for
Additional Homestead Exemption for Persons 65 and Older. Complete a statement of income using
Form DR-501SC and provide the form to your property appraiser.
PTO Bulletin 13-01 Additional Homestead Exemption (Equal to Assessed Value) to Low Income Seniors Who Maintain Long Term Residency.
House Joint Resolution 169 (HJR 169) – amendment language adopted by the 2012 Florida Legislature.
Chapter 2012-57, Laws of Florida (HB 357) – Implementing language passed by the 2012 Florida Legislature.
Section 196.075, Florida Statutes, Additional homestead exemption for persons 65 and older.
Link to amended draft forms based on the 2012 constitutional Amendments
These constitutional amendments were not approved by the voters in the November 2012 General Election.
- Amendment 4 – Property Assessment Limitations, Additional Exemption for First-Time Florida Homesteaders
- Amendment 10 – Tangible Personal Property Tax Exemption (TPP)