Florida voters will decide the future of a major property tax overhaul this November after lawmakers approved a proposed constitutional amendment expanding homestead exemptions and placing new limits on local property taxes. The measure emerged from a two-day special session and now moves to the campaign trail, where supporters and opponents are preparing for a statewide fight over tax relief, affordability and the future of local government services.
The proposal would expand the homestead exemption for non-school property taxes to $150,000 in 2027 and $250,000 in 2028, with inflation adjustments beginning the following year. School property taxes would not be affected. The amendment would also direct the Legislature to create a path toward fully eliminating non-school property taxes on primary homes, though it would not erase those taxes immediately or set a fixed statewide deadline. It would also lower the annual assessment cap for non-homestead properties, including businesses and rental properties, from 10% to 5% for non-school taxes.
Republicans are framing the amendment as a major step toward lowering costs for homeowners. State Rep. Toby Overdorf, a Stuart Republican who helped carry the proposal in the House, said relief is coming and that the measure puts money back in the pockets of Floridians. Gov. Ron DeSantis pushed for the plan as a response to Florida's affordability challenges, stating that the property tax has become a big burden for millions of people in this state.
Democrats and local government advocates are preparing to campaign against the measure, warning that the revenue losses could force communities to reduce services or raise fees elsewhere. House Democratic Leader Fentrice Driskell questioned what libraries, parks, or law enforcement officers would need to be cut. State Rep. Kelly Skidmore of Delray Beach argued the amendment could mislead voters about its broader consequences, calling it a tax shift rather than a tax cut. The measure will require approval from at least 60% of voters to become law.