Kylee Bo, Government Affairs Advisor, GrayRobinson September 2026
As you may recall, the Florida Legislature convened a special session on property tax reform in late May and early June, ultimately passing House Joint Resolution 1F (HJR 1F) and Senate Bill 4F (SB 4F) on June 2. HJR 1F, which will appear as Amendment 3 on the November 2026 ballot, would increase the homestead exemption for non-school property taxes to $150,000 in 2027 and $250,000 in 2028; reduce the assessment growth cap on non-homestead property from 10 to 5 percent; establish a five-year residency requirement for new residents to qualify for the enhanced exemption and limit local governments’ use of property tax
revenue to defined core purposes. SB 4F, the implementing legislation, would also restrict the extent to which local governments may increase millage rates above the rolled-back rate without supermajority or voter approval.
Local governments continue to raise concerns about the potential fiscal impacts of the proposed changes. According to a report by the Florida Office of Economic and Demographic Research, local governments could experience nearly $5 billion in lost revenue in the first year, increasing to nearly $12 billion by the fifth year. Larger urban counties are expected to experience the greatest fiscal impact if Amendment 3 is approved by voters.
Ballot language has become the subject of legal challenges. On August 3, Leon County Circuit Judge David Frank ruled that Amendment 3’s ballot title and summary were “clearly and conclusively defective.” Judge Frank found that the title, “Save Our Homes From Excessive Property Taxes,” was “more akin to a political slogan,” and was neither fair nor neutral as it advocates a policy position. Moreover, he concluded that the ballot summary included three political taglines: “ensuring funding for core services,” “protecting small businesses,” and “ensuring fairness for Florida residents.” This provides voters with reasons to support the proposal rather than neutrally explaining its effects.
The ruling does not affect the underlying amendment, which remains eligible for the November ballot. Instead, the title and summary must be revised. Attorney General James Uthmeier has 10 days to submit revised language to the Department of State. Following submission, any party seeking to challenge the revised
language will have 10 days to do so, with Judge Frank retaining jurisdiction over the case. As of this writing, the revised language has not yet been published.
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.