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Florida House Joint Resolution 1F (HJR 1F), proposes significant constitutional changes to Florida’s property tax system, including increasing homestead exemptions, reducing assessment caps on non-homestead properties, and limiting certain uses of ad valorem tax revenues. The measure was approved by the Florida Legislature on June 2, 2026, and will appear on the November 2026 ballot. If approved by at least 60% of voters, the amendment would take effect January 1, 2027.

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