Florida Senate Proposes Income-Capped Property Tax Exemption For Seniors
Originally published on December 3, 2025
Florida Senator Mack Bernard has introduced SJR 270, a proposed constitutional amendment that would exempt homestead property from non-school ad valorem taxes for seniors who meet specific eligibility requirements. The proposal differs significantly from a competing House resolution by including income caps and residency requirements.
Senator Bernard, a Democrat representing Senate District 24 in Palm Beach County, filed the resolution on October 23, 2025. As of November 17, 2025, the bill has been referred to the Finance and Tax, Appropriations, and Rules committees and is awaiting its first hearing.
Eligibility Requirements
To qualify for the exemption under SJR 270, homeowners must meet three criteria:
- Age: Must be 65 years of age or older
- Residency: Must have owned and maintained the property as a permanent residence for at least five years
- Income: Household income must not exceed $350,000, adjusted annually for inflation
The income threshold represents a substantial expansion compared to Florida’s current low-income senior exemption, which caps household income at approximately $36,000. Under SJR 270, most senior households except those with very high incomes would qualify.
Comparison With House Resolution
SJR 270 contrasts with HJR 205, a competing proposal in the Florida House that would provide property tax exemptions to all seniors age 65 and older without income limits or extended residency requirements.
Key differences include:
| Feature | HJR 205 (House) | SJR 270 (Senate) |
|---|---|---|
| Income limit | None | $350,000 cap |
| Residency requirement | Immediate upon homesteading | Five years minimum |
| Eligibility scope | All seniors 65+ | Income-qualified seniors 65+ |
| Revenue impact | Larger loss for counties | Moderate loss for counties |
Law Enforcement Funding Provision
SJR 270 includes language prohibiting counties and municipalities from reducing total funding for law enforcement below current levels. This provision matches language in the House version and would require local governments to maintain police budgets even if property tax revenues decline due to the senior exemption.
The requirement would prevent local governments from offsetting revenue losses by reducing law enforcement budgets, potentially necessitating cuts to other services such as libraries, parks, or public works.
Implementation Timeline
If passed by the Florida Legislature and approved by voters in a statewide referendum, the exemption would likely take effect on January 1, 2027. Constitutional amendments in Florida require approval by 60 percent of voters in a statewide election.
Fiscal Impact Considerations
The five-year residency requirement is designed to prevent immediate eligibility for new Florida residents. By requiring homeowners to maintain residency for five years before qualifying, the provision ensures that new arrivals contribute to local property tax revenues before receiving the exemption.
The $350,000 income cap would exclude high-income seniors from the exemption, reducing the total revenue impact on local governments compared with proposals that include no income restrictions. However, precise fiscal impact estimates have not yet been published as the legislation remains in committee.
Legislative Context
Senator Bernard previously served as a county commissioner and attorney. His legislative focus has included housing affordability and protecting residents from displacement. The proposal reflects a targeted approach to property tax relief rather than universal exemptions for all seniors regardless of income.
Florida’s property tax system provides the primary funding source for local governments, including counties, municipalities, and school districts. Non-school ad valorem taxes fund services such as law enforcement, fire protection, parks, libraries, and infrastructure maintenance.
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