House Joint Resolution 211

HJR 211 takes a fundamentally different approach from every other proposal on this list. Instead of just eliminating or reducing property taxes, it proposes replacing them with a consumption-based revenue model. It is the only proposal that attempts to answer the question: "If we cut property taxes, how do we pay for local services?"

The Sponsor: Representative Mike Caruso

• Name: Representative Mike Caruso (Republican)
• District: House District 87
• Region: Palm Beach County (Boca Raton and coastal Palm Beach).
• Background: Caruso, the CPA, rounds out his suite of proposals with this revenue-replacement framework. It reflects his fiscal background and addresses the central criticism of HJR 201: "Where does the money come from?"
• Political Stance: Caruso frames this as the "responsible" counterpart to the elimination bills: you cannot just cut revenue without providing an alternative mechanism.

The Proposal: What is HJR 211?

Official Title: Sales Tax; Ad Valorem Tax Exemption; Local Option Sales Tax

The Core Mechanism: HJR 211 proposes a constitutional amendment with two linked parts:

• Part 1: Property Tax Exemption: Exempts homestead property from all non-school ad valorem taxes (same as HJR 201).
• Part 2: Revenue Replacement: Authorizes counties and municipalities to levy a local option sales tax to replace the lost property tax revenue. This is the critical innovation.

The Sales Tax Mechanism:

• Counties/cities would hold voter referendums to approve a local sales tax increase.
• The revenue from this new sales tax replaces the property tax revenue that was eliminated.
• This shifts the tax burden from property owners to consumers (everyone who shops in the county).

Effective Date: If passed and approved by voters, it would take effect January 1, 2027.

Does This Eliminate Property Taxes Completely?

For homesteads, yes (non-school portion). But it replaces them with a sales tax.

• Net Effect: Homeowners pay less in property taxes but may pay more in sales taxes depending on their spending habits.
• Renters and Tourists: People who rent (and therefore do not currently pay property taxes directly) would see their costs increase through higher sales taxes. Tourists would also contribute through higher sales taxes on purchases.

The "Law Enforcement Protection" Clause

Like companion bills, HJR 211 includes the constitutional police funding mandate.

• The Clause: Law enforcement funding cannot be reduced below current levels.
• The Consequence: Because HJR 211 provides a replacement revenue mechanism (sales tax), this mandate is less problematic than in HJR 201. Cities would have a new funding source to draw from.

Key Takeaways for Voters

• The Only "Replacement" Plan: HJR 211 is the only proposal that acknowledges local governments need revenue to function and provides a mechanism to replace what is lost.
• Tourist Contribution: Florida's massive tourism industry would become a significant contributor to local government funding through sales taxes, reducing the burden on residents.
• The Regressive Concern: Sales taxes are generally considered regressive (they hit lower-income people proportionally harder). Swapping a property tax (which scales with wealth) for a sales tax could shift the tax burden from wealthy homeowners to lower-income consumers.

Legislative Status (Current)

• Filed: October 16, 2025
• Committees: Referred to the Select Committee on Property Taxes, State Affairs Committee, and Ways & Means Committee.
• Latest Action: On Thursday, November 20, 2025, the House Select Committee on Property Taxes voted to advance this bill. It has cleared its first legislative hurdle.

Sources & Further Reading

• Florida House of Representatives - HJR 211 Official Bill Text
• Representative Mike Caruso - Official Biography

Navigating Florida's Changing Real Estate market

We hope this guide has provided clarity on the complex property tax proposals facing Florida voters in 2026.

We compiled this research because we believe informed homeowners make better decisions. As a firm dedicated to Florida Real Estate Law and Title Closings, our job is to provide stability and ensure your investment is protected, regardless of how the laws evolve.

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