TALLAHASSEE, Fla. – After a judge ruled that a proposed property tax amendment was “misleading,” new ballot language has finally been revealed for the plan.
This comes after the judge ordered the Florida attorney general earlier this month to rewrite the ballot measure, which he said was full of “political taglines” aimed at making the amendment seem more appealing to voters.
However, the judge reasoned, the purpose of the summary is to explain what the amendment does — not advocate for its adoption.
This week, Attorney General James Uthmeier released the reworked copy, which reads as follows:
“This amendment increases the homestead exemption, for all non-school taxes, to $150,000 in 2027 and $250,000 in 2028, and adjusts for inflation thereafter. It requires the Legislature to prescribe a uniform procedure for counties and municipalities, for their respective levies, to increase the homestead exemption up to full assessed value, and allows special districts, subject to referendum approval, to do the same.
Persons who are not Florida residents on December 31, 2026, will receive the existing homestead exemption upon qualifying for a homestead exemption, with the increased homestead exemption beginning with the fifth year of exemption, to the extent permitted by the U.S. Constitution.
This amendment reduces the annual cap on assessment increases for nonhomestead properties from 10% to 5%.
This amendment requires counties and municipalities to use property taxes solely for public safety, education and schools, infrastructure, natural resources, bond debt service, retirement benefits for employees, and operations and administration. Other expenditures may be approved by county officers or county or municipal governing bodies unless prohibited by general law, notwithstanding Article VII, Section 9(a) of the Florida Constitution, which allows counties and municipalities to levy property taxes for their respective purposes."
Constitutional Amendment 3 - Increased Homestead Exemption
WHAT DOES THE AMENDMENT DO?
As the reworked amendment language states, the proposal aims to expand the homestead exemption in Florida, lowering property taxes for many homeowners across the state.
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Because property taxes are a local issue under the state Constitution, this means lawmakers must approve an amendment to make any meaningful changes.
As such, a list of changes made by the proposed amendment is as follows:
- Homestead Exemptions: Provides a new homestead exemption for non-school taxes for the first $150,000 of assessed value of homestead properties in 2027; and the first $250,000 of assessed value in 2028 and thereafter.
- Out-Of-State Homeowners: Creates a five-year homestead exemption on the first $50,000 of assessed value of homestead properties ($25,000 for school levies, $50,000 for non-school levies) for owners who are not permanent residents as of Dec. 31, 2026
- Such property owners may receive the same homestead exemption as permanent Florida residents after five years.
- Assessment Increases: Reduces the non-homestead property assessment increase limitation from 10% down to 5% annually.
- Tax Restrictions: Limits the use of ad valorem revenue by local governments to the following purposes:
- 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
DIFFERENCES FROM THE ORIGINAL PLAN
Florida Gov. DeSantis has been a vocal proponent of property tax reform, pushing legislation this year titled the “Save Our Homes” Act.
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While the amendment still cuts property taxes for homeowners, it diverts from DeSantis’ original vision in a few key ways:
- Full Elimination: Rather than just expanding the homestead exemption, DeSantis’ plan called for fully phasing homestead property taxes out.
- Local Funding: The original plan also included a state fund that would have provided local governments with state grants to help cover core services while property taxes were phased out.
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Regardless of the changes, Florida voters will get the opportunity to decide on the latest amendment later this year. The general election will be held on Tuesday, Nov. 3.
If approved by at least 60% of voters, HJR 1F will take effect on Jan. 1, 2027.