Florida Amendment 6, Homestead Property Tax Discount for Spouses of Deceased Veterans Amendment (2020)

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Florida Amendment 6
Flag of Florida.png
Election date
November 3, 2020
Topic
Taxes
Status
Approveda Approved
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.

Supermajority requirement: A 60 percent supermajority vote was required for the approval of Amendment 6.

Election results

Florida Amendment 6

Result Votes Percentage

Approved Yes

9,305,503 89.73%
No 1,065,308 10.27%
Results are officially certified.
Source


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?

See also: Homestead tax discounts for veterans in Florida

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.


The FKGL for the ballot title is grade level 13, and the FRE is 19. The word count for the ballot title is 16, and the estimated reading time is 4 seconds. The FKGL for the ballot summary is grade level 10, and the FRE is 40. The word count for the ballot summary is 72, and the estimated reading time is 19 seconds.


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

Political Parties

  • Miami Dade Democratic Party


Opposition

Opponents

Organizations

  • League of Women Voters of Florida

Arguments

  • League of Women Voters of Florida: "[Amendment 6 would] reduce property tax revenue available for funding local schools and other services like police, fire and infrastructure; add tax law to the Florida Constitution making it difficult to alter in response to changing or emergency economic conditions; and limit the ability of local governments to control their budgets based on their county needs."


Media editorials

See also: 2020 ballot measure media endorsements

Support

  • Sun Sentinel Editorial Board: "Presently, home-owning veterans over 65 who suffer permanent combat-related disabilities and were honorably discharged are entitled to a discount on their property taxes equal to the percentage of their service-connected disability, as determined by the U.S. Department of Veterans Affairs. That is not too much to pay for people who served the country at such cost to themselves. The amendment would carry that over to a surviving spouse who owns the home and lives in it. Moreover, the widow or widower could sell the home and transfer some or all of their savings to a new home. Remarriage forfeits the benefit. That seems fair. We see it as particularly benefitting widows or widowers who would want to relocate and downsize after the deaths of their spouses."
  • Herald-Tribune Editorial Board: "These two legislative tweaks to Florida's homestead exemption on property tax both extend the favorable treatment to homeowners who put down roots in our state. The homestead exemption cushions the blow for longtime residents whose property values increase while their incomes may not. [...] We recommend voting yes."
  • Miami Herald Editorial Board: "Florida already has a homestead property tax discount for disabled military veterans, but it expires upon their death. Amendment 6 would extend the discount to the veteran’s surviving spouse. It’s a drop in the bucket, compared to the real needs of Florida’s military families. But it’s something we can do in support of people who have given their all for us. Vote YES on Amendment 6."
  • Tampa Bay Times Editorial Board: "Currently, some Florida veterans get a discount on their property taxes if they are over 65, have been disabled by combat and were honorably discharged. The amount of their discount is the same percentage as their disability as determined by the U.S. Department of Veterans Affairs. Amendment 6 would allow a surviving spouse to retain that discount even after the veteran’s death if the spouse holds the title to the property and permanently lives there until that spouse remarries. ... On Amendment 6, the Times Editorial Board recommends voting yes."
  • Palm Beach Post Editorial Board: "Amendments 5 and 6 are two tax-break initiatives. One would give homeowners more time to transfer 'Save Our Home' benefits. The other would aid single surviving spouses of combat-disabled veterans facing higher property taxes when buying new homes. While we typically take a dim view of tax breaks imposed on local governments by self-serving state legislators, these amendments will help a small group of homeowners. And they won’t break the bank doing it."


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

See also: Campaign finance requirements for Florida ballot measures
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

See also: Ballotpedia's approach to covering polls and 2020 ballot measure polls

Poll results regarding the measure are detailed below.[6]

Florida Amendment 6
Poll Support OpposeUnsure/refuseMargin of errorSample size
University of North Florida poll
10/1/20 - 10/4/20
89.0%8.0%4.0%+/-1.82,913
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

See also: History of Initiative & Referendum in Florida and List of Florida ballot measures

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.

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]

Vote in the Florida House of Representatives
March 4, 2020
Requirement: Three-fifths (60 percent) vote of all members in each chamber
Number of yes votes required: 72  Approveda
YesNoNot voting
Total11505
Total percent95.8%0.0%4.2%
Democrat4403
Republican7102

Vote in the Florida State Senate
March 5, 2020
Requirement: Three-fifths (60 percent) vote of all members in each chamber
Number of yes votes required: 24  Approveda
YesNoNot voting
Total4000
Total percent100%0%0%
Democrat1700
Republican2300

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.

See also

External links

Footnotes

  1. 1.0 1.1 1.2 Florida State Legislature, "Full Text of House Joint Resolution 877," accessed March 4, 2020
  2. 2.0 2.1 Florida State Legislature, "House Joint Resolution 877," accessed March 4, 2020
  3. 3.0 3.1 Miami Dade, "November 2020 general election sample ballot," accessed September 30, 2020
  4. 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
  5. Florida Department of State, "Campaign Finance Database," accessed March 16, 2020
  6. University of North Florida, "October poll," accessed October 22, 2020
  7. Smart Asset, "What Is a Homestead Tax Exemption?" accessed March 18, 2020
  8. Arizona Secretary of State, "Initiative 31-2020," February 14, 2020
  9. Colorado Secretary of State, "2019-2020 Initiative Filings, Agendas & Results," accessed April 17, 2020
  10. Illinois State Legislature, "Senate Joint Resolution Constitutional Amendment 1," accessed May 2, 2019
  11. Illinois State Board of Elections,"Committee Search," accessed May 28, 2019
  12. Alaska Division of Elections, "Alaska's Fair Share Act," accessed January 13, 2020
  13. Anchorage Daily News, "Group says it has enough signatures to put Alaska oil tax initiative on ballot," January 14, 2020
  14. APOC, "Online Reports," accessed January 7, 2020
  15. Nebraska Secretary of State, "Initiative Petition text," accessed August 22, 2019
  16. California Attorney General, "Initiative 19-0008," September 17, 2019
  17. California the Legislative Analyst's Office, "A.G. File No. 2019-0008," February 5, 2018
  18. California State Legislature, "Assembly Concurrent Resolution 11," accessed May 8, 2019
  19. Colorado General Assembly, "SCR 20-001," accessed June 10, 2020
  20. Arkansas State Legislature, "House Joint Resolution 1018," accessed March 7, 2019
  21. UA Little Rock Public Radio, "Arkansas Governor Signs $95 Million Highway Funding Bill Into Law," accessed March 25, 2019
  22. Arkansas Ethics Commission, "Filings," accessed August 18, 2020
  23. Colorado State Legislature, "House Bill 20-1427," accessed June 15, 2020
  24. Oregon State Legislature, "HB 2270," accessed June 25, 2019
  25. Colorado Secretary of State, "2019-2020 Initiative Filings, Agendas & Results," accessed February 10, 2020
  26. Nebraska State Legislature, "LR14CA," accessed April 5, 2019
  27. Florida Secretary of State, "FAQ - Voting," accessed July 23, 2024
  28. 28.0 28.1 Florida Division of Elections, "National Voter Registration Act (NVRA)," accessed July 23, 2024
  29. 29.0 29.1 Florida Division of Elections, "Register to Vote or Update your Information," accessed July 23, 2024
  30. Florida Department of State, "Florida Voter Registration Application Instructions and Form," accessed November 1, 2024
  31. 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."
  32. Florida Division of Elections, "Election Day Voting," accessed October 6, 2025
  33. Florida Division of Elections, "Florida History: Voter ID at the Polls," accessed October 6, 2025