Kylee Bo, Government Affairs Advisor, GrayRobinson - October 2026
Property taxes emerged as the single most dominant issue leading into the 2026 legislative session. The House convened a Select Committee to study the issue, the Senate engaged staff to conduct its own review and Governor DeSantis discussed property tax relief at nearly every available opportunity. During the regular session, the House passed a joint resolution that would have immediately and permanently eliminated all non-school homestead property taxes, while requiring local governments to maintain public safety funding. The Senate did not take up the measure and the Legislature subsequently convened a special session in June to consider and act on the Governor’s proposed property tax plan.
During the special session, the Legislature approved a constitutional amendment that would make significant changes to Florida’s property tax system. The proposal would increase the homestead exemption for non-school property taxes to $150,000 beginning January 1, 2027 and $250,000 beginning January 1, 2028, with the exemption indexed to inflation beginning in 2029. The proposal would also reduce the annual assessment growth cap for non-homestead property from 10 to 5 percent and establish a five-year residency requirement for new Florida residents before they could receive the enhanced exemption.
The amendment would also establish new constitutional limitations on how local governments may use property tax revenues, generally restricting funding to defined core governmental purposes, including public safety, infrastructure, education, flood control, debt service and core administration. These provisions create uncertainty regarding the continued use of ad valorem revenues for activities such as economic development, parks and recreation, community events and certain social services. The ultimate scope of these restrictions may depend on future legislative and judicial interpretation.
The implementing legislation would further constrain local governments’ ability to increase millage rates. Generally, local governments would be limited to the rolled-back rate, with increases above that rate requiring additional governing-body approval or in certain circumstances, voter approval. Because the new calculation removes the current adjustment for changes in per capita personal income, the changes could reduce the baseline property tax revenue available to many local governments and place additional pressure on local budgets.
The amendment’s ballot language was subsequently challenged in court on the grounds that it was unconstitutionally promotional and misleading. A Leon County judge ordered the Attorney General to revise the ballot language, expressing concerns with the Legislature’s original title, “Save Our Homes From Excessive Property Taxes.” Opponents argued that the title improperly advocated for a “yes” vote and failed to adequately communicate the amendment’s broader fiscal and governmental impacts. The court’s ruling changed the ballot language but did not alter the substance of the proposed constitutional amendment. The Attorney General’s revised ballot title is “Increased Homestead Exemption; Lower Cap on Increases in Non-Homesteaded Property Assessments.”
Amendment 3 remains on the November 3, 2026, General Election ballot with the revised title and summary. Passage requires approval from at least 60 percent of voters. If approved, state economists project that Amendment 3 would reduce local government revenue by nearly $12 billion on a recurring basis. Additionally, the Legislature’s Revenue Estimating Conference projects that local governments collectively could experience an estimated $45.8 billion reduction in property tax collections over five years. As a result, local governments could face difficult decisions regarding how to maintain existing services and staffing levels. Potential responses could include reductions in services or personnel, increased reliance on fees for service or identifying other revenue sources.
A study conducted by Guo and Cheng on behalf of the Florida League of Cities further highlights the potential impact on municipal budgets. According to the study, public safety represents approximately 56 percent of general fund expenditures for Florida municipalities. This could make public safety one of the most significant areas of concern as local governments evaluate how to respond to potential reductions in property tax revenue.
The proposal has also generated concerns among renters and commercial property owners, who argue that reductions in property tax revenue could ultimately result in a shift of costs to other taxpayers and consumers rather than representing an overall reduction in the cost of government.
Recent polling has placed Amendment 3 near or above the 60 percent threshold required for passage. A survey of 800 Florida voters conducted by Sachs Media on August 18, 2026, found that 63 percent support Amendment 3, while 37 percent are opposed. Support was highest among Republican voters, while Democrats were more divided and NPA voters also showed majority support. Following the release of the revised ballot language, support among Democrats and NPA voters increased by six percentage points, reaching 42 percent, while Republican support declined slightly from 89 to 86 percent. Other statewide surveys of Florida voters have shown similar results, with Amendment 3 continuing to poll around or above the 60 percent threshold required for passage.
Regardless of the outcome in November, Gubernatorial candidate Byron Donalds, House Speaker Designate Sam Garrison and Senate President Designate Jim Boyd have indicated that property tax relief would remain a priority in the 2027 Legislative Session. Each has expressed a commitment to pursuing measures intended to provide relief to Florida residents related to property taxes and insurance costs.
Simultaneously, the Florida Taxation and Budget Reform Commission will begin its constitutionally mandated review of Florida’s tax and budget structure. The 25-member commission convenes every 20 years and is tasked with examining Florida’s taxation, budget and governmental spending practices. The commission may propose statutory changes or amendments to the Florida Constitution for consideration by voters on the 2028 ballot. The commission is composed of 11 members appointed by the Governor who are not current members of the Legislature; seven members appointed by the Speaker of the House who are not current members of the Legislature; seven members appointed by the President of the Senate who are not current members of the Legislature and four non-voting ex officio members who are current legislators. Two of the ex officio members are appointed by the Speaker of the House, including one member of the minority party and two are appointed by the Senate President, including one member of the minority party.
With Amendment 3 on the November ballot and the Taxation and Budget Reform Commission set to convene, Florida’s property tax structure will remain a major topic for local governments, businesses and taxpayers well beyond the 2026 election.
Kylee Bo, GrayRobinson, is a Government Affairs Advisor specializing in policy and appropriations at both the Florida Capitol and local levels. Based in Orlando, she offers clients strategic insights, summaries of state and local hearings and tailored government affairs updates and reports. Kylee works to strengthen relationships with elected officials across the state and represents GrayRobinson at key board meetings. She also delivers educational briefings to select groups, including college students pursuing careers in the legislative field.