TALLAHASSEE, Fla. – Property tax cuts are one of the biggest themes of next year’s Legislative session, with four proposals pushing through the House this week.
But it’s left many critics wondering: how do we replace the revenue?
Any cuts made can have a huge impact on local governments, which use the funding for services like law enforcement, fire departments and public schools.
Florida Gov. Ron DeSantis took to Fox & Friends last week to address some of these concerns, bringing up his proposal for how these funds can be replaced.
Today I joined Fox and Friends to discuss property taxes. pic.twitter.com/dTzwyvpArQ
— Ron DeSantis (@GovRonDeSantis) December 5, 2025
STATE FUND REPLACEMENTS
While attending the Fox program on Friday, DeSantis lauded the state’s budget surpluses, claiming the excess funds could be used to help any counties struggling with their finances.
As a result, he argued, the excess state funding could help to offset any losses from property tax cuts.
“We have 32 fiscally constrained counties. You know, Miami-Dade, Palm Beach, these are the powerhouses,” he said. “I’m putting in my budget the revenue to totally backfill every one of those rural counties, so they’re not going to miss a single thing. I’ve got a big surplus; why would I not do that?”
CUTTING HOMESTEADS ONLY
DeSantis admitted that he didn’t think property taxes could be cut wholesale without having negative consequences for schools, though he said that wouldn’t be much of an issue.
That’s because the governor is primarily pushing for tax cuts on primary homesteads, which aren’t the biggest source of property tax revenue.
[BELOW: Florida lawmakers OK 7 property tax amendments]
“That’s a fraction of the overall property tax revenue,” he stated. “About 70% is non-homestead, non-residence, and then commercial. So we’re in a unique situation; so much of our taxes are paid by people that visit.”
DeSantis’ proposal here matches the four amendments that are being pushed by House lawmakers, which aim to increase homestead exemptions for non-school property taxes.
EXPOSING LOCAL ‘WASTE’
Yet another tactic DeSantis is pursuing is exposing “waste, fraud and abuse” in local government spending across the state.
More specifically, the governor’s DOGE audit task force has been combing through the finances of cities and counties throughout Florida to determine any unnecessary costs these governments can cut.
[BELOW: Florida CFO Ingoglia discusses “wasteful spending” in news conference]
The goal, according to figures like DeSantis and CFO Blaise Ingoglia, is to demonstrate to voters that homestead property taxes aren’t necessary for all of these governments to function effectively.
That’s because property taxes are local issues, so any changes at the state level would require an amendment to the Florida constitution — a change that would need to garner at least 60% support from voters in the next general election.
WHAT ARE THE PROPOSALS SO FAR?
Aside from DeSantis’ push for eliminating homestead taxes more generally, House lawmakers have put forth a variety of proposed amendments that would slash property taxes across the state.
Of these, four were approved by a second House committee last week, putting them one step closer to the 2026 ballot.
They are as follows:
HJR 201 — Eliminating Property Taxes
House Joint Resolution 201 would establish a homestead exemption for all non-school property taxes.
In addition, the amendment would prohibit local governments from reducing their law enforcement funding.
HJR 205 — Property Tax Exemptions (Seniors)
House Joint Resolution 205 would exempt residents ages 65 and over from paying non-school taxes on their homes.
In addition, the amendment would prohibit local governments from reducing their law enforcement funding.
HJR 209 — Property Insurance Relief
House Joint Resolution 209 increases homestead exemptions for non-school property taxes by $100,000.
However, this only applies if the property is subject to a comprehensive multiperil insurance policy.
In addition, the amendment would prohibit local governments from reducing their law enforcement funding.
HJR 211 — Accrued Tax Benefits
House Joint Resolution 211 would allow the full value of the accrued benefit from special limitations on homestead property tax assessments to be transferred to a new homestead for non-school levies.
In addition, the amendment would prohibit local governments from reducing their law enforcement funding.