Full Breakdown
Florida Voters to Decide on Sweeping Property-Tax Amendment
6/3/2026, 5:50:52 AM
Legislative Passage of the Property-Tax Amendment
On June 2, 2026 the Florida Senate (30-9) and House (75-26) approved House Joint Resolution 1F, a constitutional amendment that would raise the homestead exemption from the current $50,000 to $150,000 beginning 2027 and to $250,000 in 2028. The exemption applies only to non-school ad valorem taxes; school levies remain subject to the existing $25,000 exemption. The measure requires at least 60 % voter approval in the November 2026 general election to take effect.
From “Save Our Homes” to a Ballot Measure: Legislative History
Governor Ron DeSantis introduced the plan in late May, framing property taxes as a “burden” on homeowners. A special session was convened to consider the proposal. Lawmakers amended the governor’s original text by (1) carving out school-tax revenue, (2) removing a proposed state trust fund for local governments, (3) adding a five-year residency requirement for new homeowners, and (4) lowering the annual assessment cap for non-homestead properties from 10 % to 5 %. The amendment also directs future legislatures to develop a schedule for fully eliminating non-school homestead taxes.
Principal Actors in the Debate
Key supporters include Governor DeSantis, Senate President Ben Albritton, Senate sponsor Sen. Bryan Avila, and House Speaker Daniel Perez. Prominent opponents are Senate Democratic Leader Lori Berman, Sen. Lavon Bracy Davis, and municipal leaders such as Holly Smith (Florida League of Cities) and Davin Suggs (Florida Association of Counties). Property-appraisal officials, e.g., Hillsborough County’s Bob Henriquez, have also weighed in.
Fiscal Projections and Revenue Implications
A House staff analysis estimates an initial loss of $4.6 billion in non-school local-government revenue, rising to $8.4 billion annually by 2028. The Florida Policy Institute projects roughly $7.8 billion lost each for counties and school districts, with cities facing about $3 billion. Specific county impacts include a projected 19.31 % levy reduction for Manatee County and a $478 million loss for Hillsborough County in 2028. Approximately 60 % of homesteaded properties would become tax-free under the $250,000 exemption; 32 % of Floridians are renters who would not benefit directly.
Anticipated Consequences for Floridians and Local Governments
Proponents argue the amendment will lower homeowner bills and give voters a direct say on tax policy. Critics warn that reduced revenues could force cuts to public-safety, infrastructure, parks, libraries, and health services, or shift costs to renters, businesses, and non-homestead properties. The amendment limits local-government spending to six core categories—public safety, education, infrastructure, flood control, debt service, and employee retirement—and adds constitutional officers as a seventh category.
Government and Party Responses
DeSantis emphasized that property taxes “have become a big, big burden for millions of people.” Avila said local officials must “make tough choices” about budgeting. Perez framed the vote as “giving voters the opportunity to decide.” CFO Blaise Ingoglia argued that local governments can absorb the cuts, citing audits of municipal spending. House leaders noted that the amendment does not eliminate school taxes, addressing a primary concern of education advocates.
Opposition from Democrats and Municipal Leaders
Democratic leaders contend the proposal assumes local governments are mismanaging funds. Bracy Davis warned that “the bill comes due, it won’t be paid by Tallahassee… it will be paid by your city, your county, your neighborhood school.” Smith and Suggs highlighted potential losses to emergency services, road maintenance, and community programs. Several Democrats called the measure a “tax shift, not a tax cut” and urged voters to consider hidden costs.
Conflicting Revenue Estimates and Unresolved Issues
State-staff projections ($4.6 billion/$8.4 billion) differ from independent analyses ($7.8 billion per county and school district). No definitive methodology for offsetting the shortfall has been presented, and the timeline for a full phase-out of homestead taxes remains unspecified. Legal challenges to the ballot summary are permitted within 30 days of legislative approval.
Verbatim Quotes
- “If you believe that people need relief, and you think that’s important, and I do, it’s hard to argue against it.” — Gov. Ron DeSantis
- “What services will be cut? Who really benefits? Who pays the bills when the money runs out? Because someone always pays the bill, and when the bill comes due, it won't be paid by Tallahassee, it will be paid by your city, your county, your neighborhood school, your library, your community,” — Sen. Lavon Bracy Davis
- “Owning your own home has been the American dream since our nation was founded 250 years ago. What better way to celebrate America’s 250th anniversary than a massive property tax cut through a $250,000 homestead exemption for Floridians,” — Senate President Ben Albritton
- “I'm proud of the opportunity that we are giving the voters by letting them decide if this is something that's going to come to fruition or not,” — House Speaker Daniel Perez
- “tax shift, not a tax cut.” — Rep. Kelly Skidmore
- “We are putting money back in the pockets of Floridians.” — Rep. Toby Overdorf
Next Steps Toward the November Ballot
The amendment now proceeds to the ballot-summary filing stage, after which a 30-day window allows opponents to seek a circuit-court review. If the summary survives, the measure will appear on the November 3, 2026 ballot, where at least 60 % of voters must approve it for adoption. Subsequent implementation would begin January 1, 2027, with inflation-adjusted increases to the exemption starting in 2028.
