POLK COUNTY, Fla. – During a news conference on Tuesday, Polk County Sheriff Grady Judd discussed his thoughts on a new property tax proposal heading to the ballot later this year.
In comments toward the end of the briefing, Judd said that he and other members of the Florida Sheriff’s Association had concerns about the proposal, Amendment 3.
“Make no mistake about it: the Florida sheriffs believe that we can have meaningful tax savings for the people of the state of Florida, but this instrument in November is not the instrument to do that,” he said.
No state funding after all?
To start, Judd pointed out the many cuts that were made to the original plan proposed by Gov. Ron DeSantis, calling out state lawmakers for having “zero financial analysis.”
“(Lawmakers) have no idea what the devastation of Amendment 3 in its current form will be to cities and counties,” he stated. “When you get to some small counties, it’s going to wipe them out. It’s going to be 50% of their taxes.”
In DeSantis’ original proposal, he pushed for a state fund to help struggling local governments cover core services while property taxes were phased out.
But that provision was scrubbed from the final plan.
Uh, the Legislature put a measure on the ballot. It wasn’t “signed” by me because it does not require the approval of the governor per the Florida Constitution.
— Ron DeSantis (@RonDeSantis) June 7, 2026
In fact, the Legislature’s measure is different from my proposal in significant respects (ie, it doesn’t provide for… https://t.co/GLilr7af0U
“(The proposal) does not protect law enforcement, fire, emergency services as earlier editions of it supposedly did,” he continued. “It doesn’t provide money to fix roads adequately, clean stormwater adequately; it doesn’t do any of that.”
As such, Judd suggested that voters vote against Amendment 3 during the general election in November.
“It’s a train wreck,” he argued. “So tell your legislators to go back to work next session and give you meaningful, appropriate, well-thought-out, well-managed, well-researched tax relief.”
How Amendment 3 works
The amendment — HJR 1F — provides a new homestead exemption for non-school taxes for residents in the state.
Current homestead exemption rules in the state operate as follows, with two different brackets of assessed value being tax exempt:
| Assessed Value | Application of Homestead Exemption (Current) |
|---|---|
| The first $25,000 | Exempt from all property tax |
| --> $50,000 | Fully taxable |
| --> $75,000 | Exempt from non-school taxes |
| Remaining value | Taxable, though other exemptions may apply |
But under HJR 1F, the exemptions would apply solely to non-school taxes, though the exempted amount would raise dramatically:
- 2027 — First $150,000 of assessed value
- 2028 — First $250,000 of assessed value
- 2029 onward — First $250,000 of assessed value, indexed to inflation
In his original draft, DeSantis said he wanted a full elimination of property taxes on homesteaded properties — not just cuts. Lawmakers ultimately scaled that back, though.
[RELATED: DeSantis discusses original ‘Save Our Homes’ property tax proposal]
However, the new proposed cuts only apply to homeowners who are permanent residents of Florida before the proposed amendment takes effect on Jan. 1, 2027 (if it gets approved, that is).
What about new residents?
For newcomers, the timeline is a bit different.
HJR 1F instead provides new residents with a five-year homestead exemption that comes out as follows:
| Assessed Value | Application of Homestead Exemption (Proposed) |
|---|---|
| The first $25,000 | Exempt from school taxes |
| --> $50,000 | Exempt from non-school taxes |
| Remaining value | Taxable |
After this five-year period, the new residents will then be eligible for the higher exemption.
What else is in the plan?
Meanwhile, the amendment also reduces the annual non-homestead property assessment growth cap from 10% to 5%, limiting how much these sorts of properties may be assessed each year.
[RELATED: Local governments warn of revenue losses under Florida tax proposal]
In addition, the plan limits how local governments may spend property tax revenue:
- Public safety, including law enforcement, EMS and fire services
- Education and public schools
- Infrastructure, including roads, bridges and stormwater controls
- Natural resource projects, including flood control measures
- Issue local bonds for approved uses or to make debt service payments
- Meet obligations and retirement benefits of local government employees
- Fund the operations and administration of county officers and commissioners
What does it need to take effect?
While the amendment has been approved by lawmakers, it will still need 60% approval from voters in the general election on Nov. 3.