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.

All labels observed (1)

How this entity was disambiguated

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 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 on homestead exemption ⓘ
linked to: Florida statutes
jurisdiction State of Florida ⓘ
linked to: 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 (Finance and Taxation) of the Florida Constitution ⓘ
partOf 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 ⓘ

How these facts were elicited

Referenced by (2)

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

Article VII of the Florida Constitution → hasSection → Article VII, Section 6 of the Florida Constitution ⓘ
subject linked to: Article VII
Article VII, Section 4 of the Florida Constitution → relatedTo → Article VII, Section 6 of the Florida Constitution ⓘ