Janelle Irwin Taylor
Measures from Sen. Nick DiCeglie that would prevent property tax increases in certain situations where a home was elevated to mitigate potential flooding has cleared its second committee.
A similar measure has also cleared a second House committee.
The proposal is twofold. The first (SJR 174) would trigger a constitutional amendment asking voters whether the Legislature should be able to prohibit insurers from considering improvements made to homestead property as part of flood mitigation efforts when those properties are assessed. The second part (SB 176) would provide implementing language for such an amendment, should it receive voter approval.
If approved, the measure would require specific direction to local governments on how to assess homestead property after elevating homes to mitigate flood risk. It would further require the improved property to meet elevation requirements within the National Flood Insurance Program or the Florida Building Code.
For homes smaller than 2,000 square feet, the amendment would allow owners to expand their homes upon lifting up to 2,000 square feet. Homes larger than that would be allowed to expand their homes to up to 110% the existing size. Any expansion in excess of those limits would still be taxable under applicable guidelines.
Asked by Sen. Don Gaetz during Wednesday’s Finance and Tax Committee hearing why the measure contained limits, DiCeglie explained that the goal was to promote resiliency, not to allow homeowners to substantially increase their home’s footprint.
Lifting homes as part of a flood mitigation strategy means that the lower portion of the home is not livable space and is therefore not included in the assessed square footage under this measure.
“We want this to be all about resiliency,” DiCeglie said. He added that the measure would not just benefit people with coastal homes, pointing to flooding this past hurricane season, particularly from Hurricane Helene, that happened far inland.
“We want to make sure the property taxes are capped to really incentivize folks (to elevate their homes,” he said.
The measure is similar to a constitutional amendment that made the ballot two years ago. That measure exceeded 50% support, but failed to reach the 60% vote threshold needed for passage. With extensive damage throughout the state in the 2024 hurricane season, DiCeglie believes it may trigger the additional support needed to pass.
If approved in the Legislature, the constitutional amendment would appear on the 2026 General Election ballot.
Both measures easily cleared the Community Affairs Committee earlier this month, 7-0.
The measures head next to the Appropriations Committee before reaching the Senate floor.
“Our coastal communities possess many of the hidden gems of Florida, and I’m not willing to give up on Floridians who call these communities home,” DiCeglie said in a statement following the committee vote Wednesday. “When this hits the ballot, I’m calling on every voter to stand up, vote ‘yes,’ and save our homes.”
The House Joint Resolution (HJR 1039) companion and its implementing bill (HB 1041), from Reps. Kim Berfield and Adam Anderson, have cleared two committees: Ways and Means and Intergovernmental Affairs. They await a vote in the State Affairs Committee before reaching the House floor.
“We’re in a flood zone war, and I’m fighting tooth and nail for homeowners who step up to protect their properties,” Berfield said. “This amendment slams the door on punishing people for doing the right thing — it’s about fairness and resilience.”
Added Anderson: “We will not penalize people for safeguarding their homes — we’ve got to incentivize disaster readiness, not slap taxpayers with higher taxes. Last year’s storms didn’t just test us; they proved we can’t afford to sit on our hands.”
