ORLANDO, Fla. – News 6 aired a live, one-hour primetime special Monday night, bringing together four experts to answer viewer questions about Florida’s proposed property tax overhaul ahead of the November election.
The event, “A Community Conversation: Property Taxes,” featured a studio audience and fielded questions from viewers at home about Amendment 3 — a measure that would dramatically expand Florida’s homestead exemption but could cost local governments billions in lost revenue.
Watch the full special on ClickOrlando.com : Part 1 | Part 2 | Part 3 | Part 4 | Part 5
Meet the experts
The panel included:
- Rep. Ryan Chamberlain (R-Marion County), state legislator
- Amy Mercado, Orange County Property Appraiser
- Caroline Melear, Director of Finance and Insurance at R Street Institute, a public policy think tank
- Harold Theus, Executive Director of the Florida Fire Chiefs’ Association
[WATCH: Part 1: Answers to your questions about Amendment 3]
What is Amendment 3?
Amendment 3, also known as HJR 1F, would increase the homestead exemption for non-school property taxes to $150,000 in 2027 and $250,000 in 2028 — indexed to inflation after that. Right now, only the first $25,000 and a portion between $50,000 and $75,000 of a home’s assessed value are exempt from property taxes.
To become law, the measure needs at least 60% approval from voters on Nov. 3.
Under the current system, Florida homeowners receive two layers of protection:
- The first $25,000 of assessed value is exempt from all property taxes
- Between $50,000 and $75,000, the value is exempt from non-school taxes
- Everything else is taxable
Amendment 3 would replace that structure — for non-school taxes only — with a much larger exemption:
- 2027: First $150,000 of assessed value exempt
- 2028: First $250,000 of assessed value exempt
- 2029 and beyond: First $250,000, adjusted for inflation
The expanded exemption applies to Florida permanent residents who are already homesteaded before Jan. 1, 2027.
New residents would receive a different, five-year exemption: the first $25,000 exempt from school taxes and the next $25,000 exempt from non-school taxes. After five years, they would qualify for the full higher exemption.
The amendment would also cut the annual non-homestead property assessment growth cap from 10% to 5%, limiting how much commercial and rental properties can be assessed each year.
[WATCH: Part 2: Answers to your questions about Amendment 3]
How local governments could spend property tax money
The amendment doesn’t just change exemptions — it also restricts how cities and counties can use property tax dollars, limiting spending to:
- Public safety (law enforcement, EMS, fire services)
- Education and public schools
- Infrastructure (roads, bridges, stormwater)
- Natural resource and flood control projects
- Bond payments and debt service
- Local government employee retirement benefits
- Operations of county officers and commissioners
[WATCH: Part 3: Answers to your questions about Amendment 3]
Cities warn of real consequences
On Monday, Orlando officials presented their proposed fiscal year 2027 budget and recommended a hiring freeze — leaving vacant positions unfilled — if Amendment 3 passes. That freeze would continue through fiscal years 2028 and 2029.
Mayor Buddy Dyer said Orlando’s property tax revenue already falls about $58 million short of what it costs to fund public safety services, and warned that planned projects could be canceled.
“Programs that residents value may be scaled back,” Dyer said. “And that is not a prediction. Not wild alarmism. It’s the reality of municipal finance. No different than your household budget.”
In Sanford, Mayor Art Woodruff said his city could lose about $15.3 million in property tax revenue over two years if the amendment passes — roughly a third of the city’s total property tax base and about 18% of its overall tax revenue.
An analysis by the Seminole County Property Appraiser projects Sanford’s taxable value would drop by $819 million in 2027 and $1.3 billion in 2028 under the new exemption structure.
“To cut 18% in two years is going to be tough,” Woodruff said. “We’ve done it before. Back in 2008, we had a huge hit on the economy. We cut — we didn’t cut staff. We cut their hours. They were paid less.”
Woodruff said public safety is the top priority to protect, but that residents would feel cuts elsewhere — starting with parks and maintenance.
“Somebody contacted me this week that they were concerned about pickleball nets at one of our parks, and they’re being held together with zip ties,” he said. “What will happen is the nets will just come down.”
Sanford commissioners are also weighing a fire assessment fee to offset potential revenue losses, though no final decision has been made.
[WATCH: Part 4: Answers to your questions about Amendment 3]
The statewide price tag
According to nonprofit research institute Florida Tax Watch, Amendment 3 is expected to reduce local property taxes statewide by more than $45 billion over five years:
| Fiscal Year | Projected Revenue Loss |
|---|---|
| FY 2027–28 | $4.93 billion |
| FY 2028–29 | $8.71 billion |
| FY 2029–30 | $9.65 billion |
| FY 2030–31 | $10.71 billion |
| FY 2031–32 | $11.83 billion |
[WATCH: Part 5: Answers to your questions about Amendment 3]
Orange County is projected to lose $2.82 billion over five years. Seminole County faces a projected $913.7 million loss. Miami-Dade tops the list at $5.16 billion.
Amendment 3 will appear on the Nov. 3 general election ballot. Voters must approve the measure by at least 60% for it to take effect. Watch the full “A Community Conversation: Property Taxes” special on ClickOrlando.com : Part 1 | Part 2 | Part 3 | Part 4 | Part 5