Florida's Homestead Tax Amendment: How a Constitutional Change Actually Gets Passed

Today's homestead rules (facts).

• Exemption (Fla. Const. Art. VII, §6): a $25,000 exemption from all property taxes, plus a second $25,000 exemption, indexed to inflation, from non-school taxes on assessed value between $50,000 and $75,000 (Florida Policy Institute).
• Save Our Homes (Art. VII, §4(d)): each year, the assessed value of a homestead can rise by no more than 3% or the change in CPI, whichever is lower, and never above just value. The value resets to market after a sale (amendment booklet text).
• Portability: the accumulated Save Our Homes difference can be carried to a new Florida homestead, within limits set by law (Art. VII, §4(d)(8)).
• Creditor/forced-sale protection (Art. X, §4): this is a separate protection from the tax exemption. It shields a homestead from most creditors' forced sale. Property taxes, mortgages and certain other debts are excepted.

The proposals (facts, with status).

• Amendment 3 (HJR 1F/SB 4F, passed in Special Session F) is on the Nov 3, 2026 ballot. It would raise the non-school homestead exemption to $150,000 in 2027 and $250,000 in 2028, then index it to inflation. It would require a uniform procedure letting counties and cities raise the exemption up to full value, and let special districts do the same with voter approval. People who aren't Florida residents by Dec 31, 2026 would get the larger exemption only starting in their fifth year. It would cut the annual assessment cap on non-homestead property from 10% to 5%, and it would limit what counties and cities can spend property taxes on. If approved, it takes effect Jan 1, 2027. It made the ballot on 06/16/2026 as No. 3 (FL Division of Elections).
• HJR 203 (2026, Rep. Monique Miller; co-introducers Barnaby, Black) would have phased out non-school homestead taxes by 2037. It passed the House 80–30 on Feb 19, 2026 and died in Senate Appropriations on Mar 13, 2026 (flsenate.gov).
• HJR 201 (Reps. Steele, Miller) would have eliminated them right away. It died in House Ways & Means on 3/13/2026 (flsenate.gov).
• HJR 209 (Rep. Busatta) would have added a $200,000 exemption for insured homesteads. It died on the House second-reading calendar (flsenate.gov).

How it gets passed (process). A regular bill changes Florida statutes. It needs a simple majority in each chamber and the governor's signature. A joint resolution proposes a change to the Constitution. It needs a three-fifths vote of each chamber, skips the governor, and then goes to the statewide ballot, where it needs 60% of voters to pass (Florida Policy Institute). Amendment 3 has already cleared the Legislature. Voters decide Nov 3, and if it passes, the first changes apply Jan 1, 2027, with the jump to $250,000 in 2028. The Legislature would then have to pass implementing laws, such as the local opt-in procedure.

Supporters and opponents (as reported). For: Gov. Ron DeSantis, CFO Blaise Ingoglia, AG James Uthmeier, Florida Realtors (an $18M committee, per Florida Politics), U.S. Sen. Rick Scott, Rep. Byron Donalds. Against: the Florida League of Cities, the Florida Association of Counties, the Florida Sheriffs Association, the Florida State FOP, the Florida Professional Firefighters, the Florida Policy Institute, and several chambers of commerce including Tampa Bay and Jacksonville's Civic Council. Former Senate President Kathleen Passidomo also opposes it (Florida Politics, Oct 14, HousingWire).

Projections, labeled as estimates. The state Revenue Estimating Conference projects about $5.0B in lost local revenue in year one, growing to $10.7B by FY2030-31 (Florida TaxWatch). Other reports put it at about $11.8–12B a year once fully phased in (Florida Politics, FPI). Polls vary: 42% (St. Pete Polls), 51% (Stetson), and 53% in an AIF-commissioned poll after voters heard the full text. Every one is below the 60% needed.

What it could mean for homeowners (not guaranteed). Homesteaded owners would pay lower non-school taxes. School taxes stay. Non-homestead owners (second homes, rentals, businesses) would get a tighter 5% cap. Local governments would have to cut spending or raise money elsewhere, and opponents point to sales taxes and fees. Not legal or tax advice. Check your county property appraiser and a licensed professional.

Sources

Sources were read Oct 18–20, 2026. Details may have changed since.

• https://www.floridapolicy.org/posts/bill-summary-hjr-201-203-205-207-209-211-and-213?759aefbb_page=2
• https://files.floridados.gov/media/711369/eng-2026-booklet-constitutional-amendpub-updated-20260903.pdf
• https://constitutionalinitiatives.dos.fl.gov/Home/InitDetail?account=10&seqnum=110&utm=
• https://www.flsenate.gov/Session/Bill/2026/203
• https://www.flsenate.gov/Session/Bill/2026/201
• https://flsenate.gov/Session/Bill/2026/209
• https://floridapolitics.com/archives/824767-amendment-3-support-insufficient-among-informed-voters-aif-commissioned-poll-finds/
• https://www.housingwire.com/articles/florida-homestead-exemption-tax-shift/
• https://floridataxwatch.org/research/legislative-update/
• https://www.floridapolicy.org/posts/florida-property-tax-amendment-ballot-language-summary