A proposed constitutional amendment to cut property taxes in Florida is facing mounting organized opposition while support remains largely silent. Groups representing police, firefighters, sheriffs, hospitals, cities and counties have raised alarms about Amendment 3, warning the proposed tax cut could hollow out local budgets and jeopardize police, fire, emergency medical and other services.
The Republican-controlled Legislature placed Amendment 3 on the November ballot during a June special session. Under the proposal, the homestead exemption for non-school property taxes would increase to $150,000 in 2027 and $250,000 in 2028. The amendment would also reduce the annual assessment-growth cap on non-homestead properties from 10% to 5%. A state fiscal analysis estimates the amendments quantifiable provisions would reduce local property-tax collections by nearly $4.93 billion during the 2027-28 fiscal year, eventually reaching approximately $11.83 billion annually.
Polk County Sheriff Grady Judd called the proposal a train wreck during a Tuesday news conference. The Florida Sheriffs Association said it is significantly concerned about the proposal. The Florida State Fraternal Order of Police has formally opposed it, while the Florida Professional Firefighters and Florida Fire Chiefs Association warned that it could undermine public-safety funding without providing a replacement revenue source. On Wednesday, the No On Three campaign announced endorsements from 31 Democratic state lawmakers, including House Democratic Leader Fentrice Driskell and Senate Democratic Leader Lori Berman.
Governor Ron DeSantis called the special session that produced the proposal and said he will vote for it, but made clear the Legislature's final product fell short of what he wanted. Attorney General James Uthmeier paired support for tax relief with concern about potential consequences. U.S. Senator Rick Scott initially appeared skeptical but later announced he would vote for Amendment 3. No comparable statewide Yes On Three campaign has publicly materialized.
A July University of North Florida poll found 61% support when likely voters were told the amendment would begin phasing out non-school homestead taxes, only one percentage point above the 60% constitutional threshold needed to pass. Support fell to 45% when respondents were also told that estimates suggested the proposal could create an approximately $11.8 billion municipal budget shortfall over its first two years. Leon County Circuit Judge David Frank ruled this week that the title and summary written by lawmakers were biased, misleading and factually inaccurate, ordering Attorney General Uthmeier to submit a replacement within 10 days.