Florida Amendment 6, Homestead Property Tax Discount for Spouses of Deceased Veterans Amendment (2020)
| Florida Amendment 6 | |
|---|---|
| Election date November 3, 2020 | |
| Topic Taxes | |
| Status | |
| Type Constitutional amendment | Origin State legislature |
Florida Amendment 6, the Homestead Property Tax Discount for Spouses of Deceased Veterans Amendment, was on the ballot in Florida as a legislatively referred constitutional amendment on November 3, 2020. It was approved.
A "yes" vote supported allowing a homestead property tax discount to be transferred to the surviving spouse of a deceased veteran. |
A "no" vote opposed allowing a homestead property tax discount to be transferred to the surviving spouse of a deceased veteran. |
Election results
|
Florida Amendment 6 |
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|---|---|---|---|---|
| Result | Votes | Percentage | ||
| 9,305,503 | 89.73% | |||
| No | 1,065,308 | 10.27% | ||
Overview
What did Amendment 6 change?
- See also: Measure design
Amendment 6 was designed to allow a homestead property tax discount to be transferred to the surviving spouse of a deceased veteran. Under the measure, the discount is in effect until the spouse remarries, sells, or otherwise disposes of the property. Under the measure, if the spouse sells the property and does not remarry, the spouse's new primary residence is able to receive a homestead tax discount not exceeding the dollar amount from the most recent ad valorem tax roll. The amendment was set to take effect January 1, 2021.[1]
Going into the election, the homestead property tax discount for veterans expired upon their death and was not extended to their spouses.
How did Amendment 6 get on the ballot?
- See also: Path to the ballot
The amendment was sponsored by Florida Rep. Sam Killebrew (R). The measure was passed unanimously in both chambers of the Florida State Legislature.
Have similar amendments appeared on the Florida ballot before?
Section 6 of Article VII of the Florida Constitution details homestead tax discounts. The section has been amended 12 times since 1980. In 2006, Florida voters approved Amendment 7, which allowed disabled veterans 65 years or older to take a discount on their homestead property tax equal in proportion to the amount of disability (as determined by the U.S. Department of Veterans Affairs). In 2010, Florida voters extended homestead tax discounts to active military personnel by approving Amendment 2, which provided the discount in proportion to the time served on active duty outside of the U.S. Florida voters extended the homestead tax discount benefit to disabled veterans in 2012 with the approval of Amendment 2.
Measure design
The measure amended section 6 of Article VII and add a new section to Article XII of the state constitution. This amendment was designed to allow a homestead property tax discount to be transferred to the surviving spouse of a deceased veteran. The discount is in effect until the spouse remarries, sells, or otherwise disposes of the property. Under the measure, if the spouse sells the property and does not remarry, the spouse's new primary residence is able to receive a homestead tax discount not exceeding the dollar amount from the most recent ad valorem tax roll. The amendment was set to take effect January 1, 2021.[2][1]
Text of the measure
Ballot title
The ballot title for Amendment 6 is below:[3]
| “ | Ad Valorem Tax Discount for Spouses of Certain Deceased Veterans Who Had Permanent, Combat-Related Disabilities[4] | ” |
Ballot summary
The ballot summary for Amendment 5 is below:[3]
| “ | Provides that the homestead property tax discount for certain veterans with permanent combat-related disabilities carries over to such veteran's surviving spouse who holds legal or beneficial title to, and who permanently resides on, the homestead property, until he or she remarries or sells or otherwise disposes of the property. The discount may be transferred to a new homestead property of the surviving spouse under certain conditions. The amendment takes effect January 1, 2021.[4] | ” |
Constitutional changes
- See also: Article VII and Article XII of the Florida Constitution
The measure amended section 6 of Article VII and Article XII of the state constitution. The following underlined text was added, and struck-through text was deleted:[1]
Note: Hover over the text and scroll to see the full text.
Article VII
Text of Section 6: Homestead Exemptions
(a) Every person who has the legal or equitable title to real estate and maintains thereon the permanent residence of the owner, or another legally or naturally dependent upon the owner, shall be exempt from taxation thereon, except assessments for special benefits, up to the assessed valuation of twenty-five thousand dollars and, for all levies other than school district levies, on the assessed valuation greater than fifty thousand dollars and up to seventy-five thousand dollars, upon establishment of right thereto in the manner prescribed by law. The real estate may be held by legal or equitable title, by the entireties, jointly, in common, as a condominium, or indirectly by stock ownership or membership representing the owner's or member's proprietary interest in a corporation owning a fee or a leasehold initially in excess of ninety-eight years. The exemption shall not apply with respect to any assessment roll until such roll is first determined to be in compliance with the provisions of section 4 by a state agency designated by general law. This exemption is repealed on the effective date of any amendment to this Article which provides for the assessment of homestead property at less than just value.
(b) Not more than one exemption shall be allowed any individual or family unit or with respect to any residential unit. No exemption shall exceed the value of the real estate assessable to the owner or, in case of ownership through stock or membership in a corporation, the value of the proportion which the interest in the corporation bears to the assessed value of the property.
(c) By general law and subject to conditions specified therein, the Legislature may provide to renters, who are permanent residents, ad valorem tax relief on all ad valorem tax levies. Such ad valorem tax relief shall be in the form and amount established by general law.
(d) The legislature may, by general law, allow counties or municipalities, for the purpose of their respective tax levies and subject to the provisions of general law, to grant either or both of the following additional homestead tax exemptions:
(1) An exemption not exceeding fifty thousand dollars to a person who has the legal or equitable title to real estate and maintains thereon the permanent residence of the owner, and who has attained age sixty-five, and whose household income, as defined by general law, does not exceed twenty thousand dollars; or
(2) An exemption equal to the assessed value of the property to a any person who has the legal or equitable title to real estate with a just value less than two hundred and fifty thousand dollars, as determined in the first tax year that the owner applies and is eligible for the exemption, and who has 74 maintained thereon the permanent residence of the owner for not less than twenty-five years, and who has attained age sixty-five, and whose household income does not exceed the income limitation prescribed in paragraph (1). The general law must allow counties and municipalities to grant these additional exemptions, within the limits prescribed in this subsection, by ordinance adopted in the manner prescribed by general law, and must provide for the periodic adjustment of the income limitation prescribed in this subsection for changes in the cost of living.
The general law must allow counties and municipalities to grant these additional exemptions, within the limits prescribed in this subsection, by ordinance adopted in the manner prescribed by general law, and must provide for the periodic adjustment of the income limitation prescribed in this subsection for changes in the cost of living
(e)(1) Each veteran who is age 65 or older who is partially or totally permanently disabled shall receive a discount from the amount of the ad valorem tax otherwise owed on homestead property the veteran owns and resides in if the disability was combat related and the veteran was honorably discharged upon separation from military service. The discount shall be in a percentage equal to the percentage of the veteran's permanent, service-connected disability as determined by the United States Department of Veterans Affairs. To qualify for the discount granted by this subsection paragraph, an applicant must submit to the county property appraiser, by March 1, an official letter from the United States Department of Veterans Affairs stating the percentage of the veteran's service-connected disability and such evidence that reasonably identifies the disability as combat related, and a copy of the veteran's honorable discharge. If the property appraiser denies the request for a discount, the appraiser must notify the applicant in writing of the reasons for the denial, and the veteran may reapply. The Legislature may, by general law, waive the annual application requirement in subsequent years.
(2) If a veteran who receives the discount described in paragraph (1) predeceases his or her spouse, and if, upon the death of the veteran, the surviving spouse holds the legal or beneficial title to the homestead property and permanently resides thereon, the discount carries over to the surviving spouse until he or she remarries or sells or otherwise disposes of the homestead property. If the surviving spouse sells or otherwise disposes of the property, a discount not to exceed the dollar amount granted from the most recent ad valorem tax roll may be transferred to the surviving spouse's new homestead property, if used as his or her permanent residence and he or she has not remarried.
(3)This subsection is self-executing and does not require implementing legislation.
(f) By general law and subject to conditions and limitations specified therein, the Legislature may provide ad valorem tax relief equal to the total amount or a portion of the ad valorem tax otherwise owed on homestead property to the:
(1) The surviving spouse of a veteran who died from service-connected causes while on active duty as a member of the United States Armed Forces.
(2) The surviving spouse of a first responder who died in the line of duty.
(3) A first responder who is totally and permanently disabled as a result of an injury or injuries sustained in the line of duty. Causal connection between a disability and service in the line of duty shall not be presumed but must be determined as provided by general law. For purposes of this paragraph, the term "disability" does not include a chronic condition or chronic disease, unless the injury sustained in the line of duty was the sole cause of the chronic condition or chronic disease.
As used in this subsection and as further defined by general law, the term "first responder" means a law enforcement officer, a correctional officer, a firefighter, an emergency medical technician, or a paramedic, and the term "in the line of duty" means arising out of and in the actual performance of duty required by employment as a first responder.
Article XII
Text of Section 36
Ad valorem tax discount for surviving spouses of certain permanently disabled veterans.—The amendment to Section 6 of Article VII, relating to the ad valorem tax discount for spouses of certain deceased veterans who had permanent, combat-related disabilities, and this section shall take effect January 1, 2021.[4]
Readability score
- See also: Ballot measure readability scores, 2020
| Using the Flesch-Kincaid Grade Level (FKGL and Flesch Reading Ease (FRE) formulas, Ballotpedia scored the readability of the ballot title and summary for this measure. Readability scores are designed to indicate the reading difficulty of text. The Flesch-Kincaid formulas account for the number of words, syllables, and sentences in a text; they do not account for the difficulty of the ideas in the text. The Florida state legislature wrote the ballot language for this measure.
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Support
The amendment was sponsored by Florida Rep. Sam Killebrew (R). The measure was passed unanimously in both chambers of the Florida State Legislature.
Supporters
Officials
- Florida State Representative Sam Killebrew (R)
Political Parties
Opposition
Opponents
Organizations
Arguments
Media editorials
- See also: 2020 ballot measure media endorsements
Support
Opposition
Ballotpedia did not identify any media editorials opposing the amendment. If you are aware of one, please send an email with a link to editor@ballotpedia.org.
Campaign finance
| Total campaign contributions: | |
| Support: | $0.00 |
| Opposition: | $0.00 |
Ballotpedia did not identify any committees registered in support of or in opposition to the measure.[5]
If you are aware of a committee registered to support or oppose this measure, please email editor@ballotpedia.org.
Polls
Poll results regarding the measure are detailed below.[6]
| Florida Amendment 6 | |||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Poll | Support | Oppose | Unsure/refuse | Margin of error | Sample size | ||||||||||||||
| University of North Florida poll 10/1/20 - 10/4/20 | 89.0% | 8.0% | 4.0% | +/-1.8 | 2,913 | ||||||||||||||
| Note: The polls above may not reflect all polls that have been conducted in this race. Those displayed are a random sampling chosen by Ballotpedia staff. If you would like to nominate another poll for inclusion in the table, send an email to editor@ballotpedia.org. | |||||||||||||||||||
Background
Homestead tax discounts for veterans in Florida
A homestead tax discount is a certain dollar or percentage amount subtracted from an assessed home value, which is used to calculate property taxes. In Florida, taxpayers can only claim one exemption per residential unit. In 2006, Florida voters approved Amendment 7, which allowed disabled veterans 65 years or older to take a discount on their homestead property tax equal in proportion to the amount of disability (as determined by the U.S. Department of Veterans Affairs). Amendment 7 authorized discounts for veterans who were Florida residents prior to entering military service, disabled in combat, and honorably discharged.[7]
In 2010, Florida voters extended homestead tax discounts to active military personnel by approving Amendment 2, which provided the discount in proportion to the time served on active duty outside of the U.S.
Florida voters extended the homestead tax discount benefit to disabled veterans in 2012 with the approval of Amendment 2. This amendment extended the tax discounts made available to all combat-disabled veterans currently living in Florida whether they were residents prior to their service or not.
Amendments to Florida's homestead tax exemptions
Section 6 of Article VII of the Florida Constitution details homestead tax exemptions. The section has been amended 12 times since 1980. The most recent changes—Amendment 3 and Amendment 5—were approved in 2016. Amendment 3 provided property tax exemptions to first responders who have been permanently disabled in the line of duty. Amendment 5 revised existing tax regulations to specify that the value of property owned by senior citizens eligible for the homestead property tax exemption would be determined during the first year in which they apply for the exemption.
Ballot measures in Florida
Between 1996 and 2018, 75.82% (69 of 91) of statewide measures were approved by voters and 24.18% (22 of 91) were defeated. In 2006, Florida Amendment 3 raised the requirement for approving a constitutional amendment to 60%. Between 2008 and 2018, four measures were approved by a simple majority, but failed to meet the supermajority requirement and thus were defeated. One 2018 measure, Florida Amendment 1, received a simple majority of yes votes (58%) but failed to reach the supermajority requirement and thus was defeated.
Tax policies on the ballot in 2020
- See also: Taxes on the ballot
In 2020, voters in 14 states voted on 21 ballot measures addressing tax-related policies. Ten of the measures addressed taxes on properties, three were related to income tax rates, two addressed tobacco taxes, one addressed business-related taxes, one addressed sales tax rates, one addressed fees and surcharges, and one was related to tax-increment financing (TIF).
Click Show to read details about the tax-related measures on statewide ballots in 2020.
| Tax-related policy ballot measures in 2020 | |||||
|---|---|---|---|---|---|
|
Income Tax
Business-Related Taxes
Property-Related Taxes
In Florida, Georgia, Louisiana, New Jersey, and Virginia, voters also decided eight ballot measures related to exemptions, adjustments, and payments: Florida Amendment 5, Florida Amendment 6, Referendum A, Louisiana Amendment 2, Louisiana Amendment 5, Louisiana Amendment 6, New Jersey Question 2, and Virginia Question 2. Sales Tax
Tobacco
Fees
TIF
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Path to the ballot
- See also: Amending the Florida Constitution
To put a legislatively referred constitutional amendment before voters, a three-fifths (60%) vote is required in both the Florida State Senate and the Florida House of Representatives.
This amendment was introduced as House Joint Resolution 877 on December 12, 2019. The state House approved the amendment 115-0 with five not voting on March 4, 2020. The state Senate passed the measure unanimously on March 5, 2020.[2]
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How to cast a vote
- See also: Voting in Florida
Click "Show" to learn more about voter registration, identification requirements, and poll times in Florida.
| How to cast a vote in Florida | |||||
|---|---|---|---|---|---|
Poll timesIn Florida, all polls are open from 7:00 a.m. to 7:00 p.m. local time. Florida is divided between the Eastern and Central time zones. An individual who is in line at the time polls close must be allowed to vote.[27] Registration requirements
To vote in Florida, one must be at least 18 years of age, a citizen of the United States, and a legal resident of Florida and the county in which he or she intends to vote. Pre-registration is available beginning at 16 years of age.[28][29] Voters may retrieve registration applications at the following locations:[28]
A registration form is also available online. The form can be printed and submitted via mail.[29] Click here to find your county Supervisor of Elections. Automatic registrationFlorida does not practice automatic voter registration. Online registration
Florida has implemented an online voter registration system. Residents can register to vote by visiting this website. Voters may also apply for or modify their voter registration status while renewing their driver's license through the Florida Department of Highway Safety and Motor Vehicles’ online renewal system here. Same-day registrationFlorida does not allow same-day voter registration. Residency requirementsTo register to vote in Florida, you must be a resident of the state. State law does not specify a length of time for which you must have been a resident to be eligible. Verification of citizenshipFlorida does not require proof of citizenship for voter registration. An individual must attest that they are a U.S. citizen when registering to vote. According to the state's voter registration application, "it is a 3rd degree felony to submit false information." [30] All 49 states with voter registration systems require applicants to declare that they are U.S. citizens in order to register to vote in state and federal elections, under penalty of perjury or other punishment.[31] Seven states — Alabama, Arizona, Georgia, Kansas, Louisiana, New Hampshire, and Wyoming — have laws requiring verification of citizenship at the time of voter registration, whether in effect or not. One state, Ohio, requires proof of citizenship only when registering to vote at a Bureau of Motor Vehicles facility. In three states — California, Maryland, and Vermont — at least one local jurisdiction allows noncitizens to vote in some local elections. Noncitizens registering to vote in those elections must complete a voter registration application provided by the local jurisdiction and are not eligible to register as state or federal voters. Verifying your registrationThe page Voter Information Lookup, run by the Florida Department of State, allows residents to check their voter registration status online. Voter ID requirementsFlorida requires voters to present photo identification with a signature while voting.[32][33] The following list of accepted ID was current as of October 2025. Click here for the Florida Secretary of State's page on accepted ID to ensure you have the most current information.
A voter who presents an ID without a signature must show a second form of identification that includes the voter’s signature. | |||||
See also
External links
- Florida Division of Elections Booklet: Proposed Constitutional Amendments 2020 General Election
- House Joint Resolution 877
Footnotes
- ↑ 1.0 1.1 1.2 Florida State Legislature, "Full Text of House Joint Resolution 877," accessed March 4, 2020
- ↑ 2.0 2.1 Florida State Legislature, "House Joint Resolution 877," accessed March 4, 2020
- ↑ 3.0 3.1 Miami Dade, "November 2020 general election sample ballot," accessed September 30, 2020
- ↑ 4.0 4.1 4.2 Note: This text is quoted verbatim from the original source. Any inconsistencies are attributable to the original source. Cite error: Invalid
<ref>tag; name "quotedisclaimer" defined multiple times with different content - ↑ Florida Department of State, "Campaign Finance Database," accessed March 16, 2020
- ↑ University of North Florida, "October poll," accessed October 22, 2020
- ↑ Smart Asset, "What Is a Homestead Tax Exemption?" accessed March 18, 2020
- ↑ Arizona Secretary of State, "Initiative 31-2020," February 14, 2020
- ↑ Colorado Secretary of State, "2019-2020 Initiative Filings, Agendas & Results," accessed April 17, 2020
- ↑ Illinois State Legislature, "Senate Joint Resolution Constitutional Amendment 1," accessed May 2, 2019
- ↑ Illinois State Board of Elections,"Committee Search," accessed May 28, 2019
- ↑ Alaska Division of Elections, "Alaska's Fair Share Act," accessed January 13, 2020
- ↑ Anchorage Daily News, "Group says it has enough signatures to put Alaska oil tax initiative on ballot," January 14, 2020
- ↑ APOC, "Online Reports," accessed January 7, 2020
- ↑ Nebraska Secretary of State, "Initiative Petition text," accessed August 22, 2019
- ↑ California Attorney General, "Initiative 19-0008," September 17, 2019
- ↑ California the Legislative Analyst's Office, "A.G. File No. 2019-0008," February 5, 2018
- ↑ California State Legislature, "Assembly Concurrent Resolution 11," accessed May 8, 2019
- ↑ Colorado General Assembly, "SCR 20-001," accessed June 10, 2020
- ↑ Arkansas State Legislature, "House Joint Resolution 1018," accessed March 7, 2019
- ↑ UA Little Rock Public Radio, "Arkansas Governor Signs $95 Million Highway Funding Bill Into Law," accessed March 25, 2019
- ↑ Arkansas Ethics Commission, "Filings," accessed August 18, 2020
- ↑ Colorado State Legislature, "House Bill 20-1427," accessed June 15, 2020
- ↑ Oregon State Legislature, "HB 2270," accessed June 25, 2019
- ↑ Colorado Secretary of State, "2019-2020 Initiative Filings, Agendas & Results," accessed February 10, 2020
- ↑ Nebraska State Legislature, "LR14CA," accessed April 5, 2019
- ↑ Florida Secretary of State, "FAQ - Voting," accessed July 23, 2024
- ↑ 28.0 28.1 Florida Division of Elections, "National Voter Registration Act (NVRA)," accessed July 23, 2024
- ↑ 29.0 29.1 Florida Division of Elections, "Register to Vote or Update your Information," accessed July 23, 2024
- ↑ Florida Department of State, "Florida Voter Registration Application Instructions and Form," accessed November 1, 2024
- ↑ Under federal law, the national mail voter registration application (a version of which is in use in all states with voter registration systems) requires applicants to indicate that they are U.S. citizens in order to complete an application to vote in state or federal elections, but does not require voters to provide documentary proof of citizenship. According to the U.S. Department of Justice, the application "may require only the minimum amount of information necessary to prevent duplicate voter registrations and permit State officials both to determine the eligibility of the applicant to vote and to administer the voting process."
- ↑ Florida Division of Elections, "Election Day Voting," accessed October 6, 2025
- ↑ Florida Division of Elections, "Florida History: Voter ID at the Polls," accessed October 6, 2025
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