CS/HB 1563 (Tomkow) and CS/SB 1748 (Brodeur) create an additional homestead exemption for certain public employees if CS/HJR 1, CS/SJR 1746 or a similar constitutional amendment is approved by the voters at the 2022 general election. The bills provide for an additional homestead exemption up to $50,000 on the assessed value greater than $100,000 and up to $150,000 for properties owned by a classroom teacher, a law enforcement officer, a correctional officer, a firefighter, a child welfare service provider, an active-duty member of the United States Armed Services or a member of the Florida National Guard. These bills only apply to non-school property taxes. The bills were amended to direct the Legislature to appropriate funds to offset reductions of ad valorem revenues in fiscally constrained counties attributable to the reduction in property tax base caused by the additional homestead exemption. (Hughes)