Full Breakdown
Florida’s “Amendment 3” Property-Tax Proposal Faces Legal Battles and Local Opposition
7/11/2026, 6:11:50 AM
The Measure on the Ballot
Amendment 3, officially titled “Save Our Homes from Excessive Property Taxes,” will appear on the November 2026 ballot. If approved by at least 60 % of voters, the amendment would raise Florida’s homestead exemption for non-school property taxes from the current $50,000 to $150,000 in 2027 and to $250,000 in 2028. The measure also limits future assessment growth on non-homestead property and alters how some local governments may use property-tax revenues.
Legislative Origins and Governor’s Role
Governor Ron DeSantis championed a broader property-tax-cut plan for more than a year, initially proposing to eliminate school-tax portions of ad valorem levies. In a June special session, the Republican-controlled Legislature adopted a narrower version (HJR 1 F) that retained school-tax funding and removed a proposed trust fund for “core services.” DeSantis later distanced himself, saying the final bill differed from his original proposal and that he would vote but not lead the campaign.
Fiscal Projections
State economists estimate the amendment could cut local tax revenues by $5 billion in the first year and nearly $12 billion by 2031. County-level forecasts vary:
- Cape Coral projects a loss of $28 million in 2027 and $47 million in 2028.
- Leon County’s property-appraiser estimates a $43.6 million shortfall in the first year, followed by $26.1 million the next.
- DeSoto, Glades, Hendry and Highlands counties—identified as fiscally constrained—face proportionally larger impacts because of lower property values.
- Bill Proctor, Leon County commissioner, cited an $84 million revenue loss over the first two years, a 36 % reduction in the county’s tax base.
Why the Amendment Matters
Proponents argue the expanded exemption will ease the housing-affordability burden for homeowners. Critics warn that reduced local revenues could force cuts to libraries, parks, road maintenance, public-safety staffing and the Emergency Medical Services Municipal Services Taxing Unit, which funds 24-hour ambulance coverage. The shift also raises concerns about state-local power dynamics, with some officials suggesting the governor could become “the mayor of dozens of small towns and counties.”
Official Statements & Responses
- DeSantis posted on X: “Although the ballot measure passed by the Legislature differs from my proposal, it is the best opportunity Floridians have had in years to obtain meaningful relief… It is not ‘progressive’; it applies to all FL homesteads, modest to extravagant.”
- Rep. Toby Overdorf (R-Stuart) praised the measure, saying it will “put money back in the pockets of Floridians” if it receives the required 60 % vote.
- Governor’s office indicated the lawsuits should be resolved quickly so ballots can be printed in August.
Opposition and Legal Challenges
Former U.S. Rep. Al Lawson (D-Tallahassee) and former state Sen. Jeff Brandes (R-St. Petersburg) filed a bipartisan lawsuit in Leon County Circuit Court, arguing the ballot title and summary are politically loaded and fail to disclose the amendment’s impact on local services. Local officials—including Pasco County tax collector Mike Fasano, Leon County Commissioner David O’Keefe, and Cape Coral Mayor John Gunter—have warned of “devastating” revenue shortfalls and potential service cuts.
Conflicting Reports & Gaps
Sources differ on whether the amendment fully exempts school taxes; the legislative text removes school-tax exemptions, yet some commentary suggests the original governor proposal would have eliminated them. Revenue-loss estimates range from statewide billions to individual county figures, reflecting varying modeling assumptions. No polling data beyond a limited Sachs Media survey (64 % support) is available, leaving voter sentiment uncertain.
Verbatim Quotes
- “You buy a home, you pay off the mortgage, and yet, you still have to write a check to the government every year — just for the privilege of living on your own private property,” — Ron DeSantis
- “Roundabouts get more due diligence than this constitutional amendment.” — Jeff Brandes, former state Sen.
- “What I want our neighbors to know is this property tax amendment is not a tax cut, it's a tax shift.” — David O’Keefe, Leon County Commissioner
- “Please Governor, don't pull the trigger,” — Bill Proctor, Leon County Commissioner
What’s Next
A consolidated hearing on the three lawsuits is set for July 29. If a judge finds the ballot language misleading, the Florida Attorney General may be ordered to rewrite the title and summary before the measure appears on the November ballot. Voters will decide the amendment’s fate after the legal challenges are resolved.
