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Florida League of Cities

Constitutional Amendment: Property Assessed for Elevated Properties (Watch)

SJR 1182 (Brandes) and HJR 1377 (Chaney) propose an amendment to the Florida Constitution to authorize the Legislature to prohibit the consideration of improvements made to residential real property to improve the property's resistance to flood damage when determining assessed value of the property for the purposes of ad valorem taxation. HJR 1377 passed the House (118-0) and is awaiting action by the Senate. (Hughes)