Article VII, Section 6 of the Florida Constitution

E299077

Article VII, Section 6 of the Florida Constitution is the provision that governs homestead property tax exemptions for permanent residents, including eligibility criteria and limits on the exemption.

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Statements (46)

Predicate Object
instanceOf constitutional provision
appliesTo permanent residents of Florida
real property used as the permanent residence of the owner
real property used as the permanent residence of the owner’s dependent
authorizes additional exemption for disabled veterans (subject to statutory implementation)
additional exemption for persons 65 years of age or older (subject to statutory implementation)
additional exemption for surviving spouses of veterans or first responders (subject to statutory implementation)
additional homestead exemption for certain persons
homestead exemption up to a specified dollar value of assessed valuation
legislature to prescribe conditions for homestead exemption
benefits Florida homeowners who establish a homestead
category state constitutional tax provision
citationForm Fla. Const. art. VII, § 6
constrains local governments’ ability to tax homestead property
dateAdopted Constitution of Florida
surface form: 1968 Florida Constitution
defines eligibility criteria for homestead tax exemption
governs county property appraisers’ recognition of homestead exemptions
grantsPowerTo Florida Legislature
hasBeenAmended yes
hasKeyword ad valorem tax
exemption
homestead
permanent residence
implementedBy Florida statutes
surface form: Florida Statutes on homestead exemption
jurisdiction Florida
surface form: State of Florida
language English
legalEffect self-executing in part and implemented by statute in part
limits amount of assessed value of homestead property that may be exempt from taxation
locatedIn Article VII of the Florida Constitution
surface form: Article VII (Finance and Taxation) of the Florida Constitution
partOf Constitution of Florida
surface form: Constitution of the State of Florida
primaryPurpose to reduce property tax burden on permanent residents for their homestead
prohibits homestead exemption for property not used as permanent residence
multiple homestead exemptions for the same individual in Florida
protectsInterestOf permanent residents in their primary homes
provides exemption from ad valorem taxation for homestead property
regulates ad valorem taxation of homestead property
relatedTo Article VII, Section 4 of the Florida Constitution
Article VII, Section 9 of the Florida Constitution
requires ownership interest in the property for homestead exemption
permanent residence on the property for homestead exemption
that exemptions be applied to assessed value for property tax purposes
that the homestead be established as of January 1 of the tax year
scope statewide within Florida
setsLimitOn amount of homestead property tax exemption
subject homestead property tax exemption
typeOfTaxAddressed ad valorem tax on real property

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Referenced by (2)

Full triples — surface form annotated when it differs from this entity's canonical label.

Article VII hasSection Article VII, Section 6 of the Florida Constitution
subject surface form: Article VII of the Florida Constitution
Article VII, Section 4 of the Florida Constitution relatedTo Article VII, Section 6 of the Florida Constitution