Florida voters will soon decide whether to approve one of the most significant property tax changes proposed in recent years.
During the 2026 regular legislative session, lawmakers considered CS/CS/HJR 203, a proposal that would have gradually expanded Florida’s homestead exemption and eventually eliminated certain non-school property taxes on primary residences. That version did not become law during the regular session.
However, the issue did not end there. Governor Ron DeSantis later called a special session focused on property tax reform. During that special session, lawmakers passed a revised constitutional amendment, CS/HJR 1-F, along with a related property tax administration bill, CS/SB 4-F.
The proposal will now go before Florida voters during the November 3, 2026, general election. To become part of the Florida Constitution, the amendment must receive approval from at least 60% of voters.
Because the final proposal is different from earlier versions discussed during the regular session, it is important for homeowners, business owners, and voters to understand what the amendment would actually do if approved.
What is the Florida property tax amendment on the 2026 ballot?
The proposed amendment, known as CS/HJR 1-F, would change Florida’s Constitution by expanding the homestead exemption for certain property taxes.
In simple terms, the amendment would increase the amount of a homesteaded property’s assessed value that is exempt from non-school property taxes.
The amendment would apply to homestead properties, meaning primary residences that qualify for Florida’s homestead exemption. It would not apply in the same way to vacation homes, rental properties, commercial properties, or other non-homestead real estate.
How would the homestead exemption change?
Under the proposed amendment, the homestead exemption for non-school property taxes would increase in two major steps:
- Beginning in 2027, the exemption would increase to $150,000.
- Beginning in 2028, the exemption would increase to $250,000.
This means a larger portion of a qualifying homeowner’s assessed property value would be exempt from certain local property taxes.
However, this expanded exemption would not apply to school district taxes. School board property tax levies would remain protected, meaning the amendment is aimed at reducing non-school property taxes rather than eliminating all property taxes.
Does this mean homeowners would pay no property taxes?
Not necessarily.
The amendment would significantly expand the homestead exemption for non-school taxes, but it would not eliminate all property taxes for every homeowner.
A homeowner could still owe property taxes for:
- School district levies
- Assessments or special benefits
- Any taxable value above the applicable exemption
- Other charges not covered by the exemption
The actual impact would depend on the property’s assessed value, local tax rates, and the specific taxes and assessments that apply in that area.
What changed from the original HJR 203 proposal?
The earlier version of the proposal, CS/CS/HJR 203, would have increased the homestead exemption by $100,000 per year over a 10-year period, with the goal of eventually exempting homestead properties from non-school ad valorem property taxes.
The version that passed during the special session is different.
Instead of a 10-year annual increase, the final ballot amendment would increase the exemption to $150,000 in 2027 and $250,000 in 2028. It also includes additional provisions related to non-homestead properties, local government spending, and how the tax changes would be administered.
This is why homeowners who followed the original HJR 203 discussion may see different numbers now. The proposal that will appear on the ballot is not the same as the earlier version considered during the regular legislative session.
Who would qualify for the expanded homestead exemption?
The expanded exemption would apply to qualifying Florida homestead properties.
For current Florida residents who already qualify for homestead treatment, the expanded exemption would apply according to the amendment’s timeline if voters approve it.
The proposal also includes a provision for people who establish Florida residency after December 31, 2026. Those residents would initially receive the existing non-school homestead exemption amount and would not receive the full expanded exemption until the fifth year of exemption, unless certain local actions are taken under the amendment.
This provision appears intended to limit immediate access to the larger exemption for people who move to Florida after the cutoff date.
How would the amendment affect businesses and non-homestead properties?
The proposal does not only address homestead properties.
It would also reduce the annual assessment cap for certain non-homestead properties. Currently, non-homestead properties are generally subject to a 10% cap on annual assessment increases. Under the proposed amendment, that cap would be reduced to 5% beginning January 1, 2027.
This could affect properties such as:
- Commercial properties
- Rental properties
- Retail spaces
- Warehouses
- Certain non-homestead residential properties
Supporters of this change argue that reducing the cap could help prevent local governments from shifting too much of the tax burden onto businesses and other non-homestead property owners.
What would this mean for local governments?
Property taxes are a major source of revenue for local governments in Florida. Counties and municipalities use property tax revenue to fund many public services and local needs.
These services may include:
- Law enforcement
- Fire rescue
- Roads and infrastructure
- Flood control
- Parks and recreation
- Local government operations
Because the amendment would reduce certain property tax revenue from homestead properties, it also includes limits on how counties and municipalities may use remaining ad valorem tax revenue.
The related administration bill is intended to help implement the amendment and address how local governments calculate and manage property tax revenue if the amendment is approved.
What are supporters saying about the amendment?
Supporters argue that the amendment would provide meaningful tax relief to Florida homeowners at a time when housing costs, insurance costs, and home values have continued to rise.
They say the proposal could help homeowners by:
- Reducing non-school property tax bills
- Expanding protection for primary residences
- Creating long-term property tax relief
- Limiting annual assessment increases for non-homestead properties
- Giving voters the final say on a major tax policy change
For many supporters, the central argument is that homeowners need relief from rising costs and should be able to keep more of the value of their primary residence.
What concerns have been raised about the amendment?
Critics and local government officials have raised concerns about how the amendment could affect local revenue and public services.
Some of the main concerns include:
Reduced funding for local services
Local governments rely on property taxes to fund many community services. If the amendment significantly reduces available revenue, cities and counties may have to make difficult budget decisions.
Possible pressure on other taxes or fees
Some critics argue that reducing property tax revenue could lead local governments to look for other revenue sources, such as increased fees or other taxes.
Uneven benefits
Because the expanded exemption would apply to homestead properties, renters and owners of non-homestead properties would not receive the same direct benefit.
Local budget limitations
The proposal includes spending restrictions and administrative requirements for local governments. Supporters may view those restrictions as accountability measures, while critics may view them as limiting local flexibility.
When will Florida voters decide?
Florida voters will decide the proposed amendment during the November 3, 2026, general election.
Because this is a constitutional amendment, it must receive at least 60% voter approval to pass.
If approved, the homestead exemption increase would begin in 2027, with the larger $250,000 exemption taking effect in 2028.
Why should homeowners pay attention now?
Although the amendment is not law yet, it is now officially headed to Florida voters. That means the discussion is moving from the Legislature to the public.
For homeowners, the amendment could affect future property tax bills. For business owners and owners of rental or commercial property, the non-homestead assessment cap may also be important. For local communities, the proposal could affect how public services are funded and prioritized.
Before voting, Florida residents should review the final ballot language, understand how the exemption would work, and consider how the proposal could affect both individual tax bills and local government services.
If you have questions about how property taxes, homestead exemptions, or Florida constitutional amendments may affect your rights or responsibilities, speaking with an experienced Florida attorney can help you better understand the legal issues involved.
Last Updated on June 4, 2026 by The Orlando Law Group
