What is an Amendment 1 exemption?

Amendment 1 was approved by the electors on January 29, 2008 and is now part of the Florida Statutes. It covered the measures detailed below.

• Repeals obsolete language on the Homestead Exemption when it was less than $25,000 and did not apply uniformly to property taxes levied by all local governments.
• Provides for Homestead Exemptions to be repealed if a future constitutional amendment provides for assessment of homesteads “at less than just value” rather than as currently provided “at a specified percentage” of just value.