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Florida Property Tax · Plain English

What the Property Tax Amendment Actually Does.

The official ballot wording is now being challenged in court as misleading. So here is the measure with no spin: what changes in 2027 and 2028, what does not change, the catch for newcomers, and where it stands. No campaign slogans, and no recommendation on how to vote.

Measure
CS/HJR 1F homestead exemption
On the ballot
November 3, 2026 · needs 60% to pass
Passed Legislature
June 2026 special session (House 75-26, Senate 30-9)
Ballot-language lawsuit
Filed June 11, 2026, Leon County Circuit Court
See what you would save: the amendment calculator →
Planning a move? Check the December 31, 2026 residency deadline. Own a second home or rental? See the 10% to 5% non-homestead cap calculator.

The short version.

Florida's amendment raises the homestead exemption on non-school property taxes. Today the homestead exemption covers the first $50,000 of your home's value. The amendment lifts the non-school portion to $150,000 in 2027 and $250,000 in 2028. It leaves school taxes alone, it only helps a homesteaded primary residence, and it phases in over two years. It is a bigger exemption, not the elimination of property taxes. A separate full-elimination proposal, HJR 203, did not pass the Legislature and is not on your ballot.

What it coversToday20272028
Non-school homestead exemptionFirst $50,000 of valueFirst $150,000First $250,000
School-district taxesTaxed on full valueUnchangedUnchanged
Non-homestead assessment cap10% per year5% per year (from Jan 1, 2027)5% per year
New residents after Dec 31, 2026n/a$50,000 exemption for 5 yearsFull exemption after 5 years

What people think vs what it does.

What people think
It eliminates property taxes in Florida.
What it actually does
It raises the homestead exemption on the non-school part of your bill. You still pay on value above the exemption and you still pay all school taxes. Full elimination (HJR 203) did not pass and is not on the ballot.
What people think
It cuts school funding.
What it actually does
School district taxes are specifically excluded. The exemption only reduces county, city, and special-district (non-school) taxes, so classroom funding is not the money at stake.
What people think
Renters and second-home owners get the break too.
What it actually does
Only a homesteaded primary residence gets the larger exemption. Non-homestead property gets its annual increase cap cut from 10% to 5%, which slows increases but does not exempt value.
What people think
Everyone gets the full $250,000 right away.
What it actually does
It phases in: $150,000 in 2027, $250,000 in 2028. And anyone who becomes a Florida resident after December 31, 2026 gets only the $50,000 exemption for five years first.

Why the ballot wording is in court.

On June 11, 2026, a nonprofit called Save Our Voters From Misleading Ballot Language, joined by two former mayors, filed suit in Leon County Circuit Court. They are not fighting the tax cut. They are challenging the words voters will read on the ballot, arguing the title "Save Our Homes From Excessive Property Taxes" is a campaign slogan rather than a neutral description, and that the summary implies public services stay fully funded when local governments would have to absorb a large revenue cut. The honest civic point on both sides is real: homeowners get relief, and local non-school budgets lose the same dollars. We quantify that tradeoff for all 67 counties on the county impact page. A court could order the language rewritten before November.

Common questions.

Does the Florida property tax amendment eliminate property taxes?
No. It raises the homestead exemption on non-school property taxes, from the first $50,000 of value today to $150,000 in 2027 and $250,000 in 2028. You still pay property tax on any value above the exemption, you still pay all school district taxes (the amendment does not touch those), and only a homesteaded primary residence qualifies. A separate, broader full-elimination proposal (HJR 203) did not pass the Legislature and is not on the ballot. So this is a larger exemption, not the end of property taxes.
What exactly changes in 2027 and 2028?
Two things. First, the non-school homestead exemption rises to $150,000 of assessed value in 2027 and $250,000 in 2028. School taxes are excluded, so the exemption only reduces the county, city, and special-district portion of your bill. Second, starting January 1, 2027, the annual assessment increase cap on non-homestead property (second homes, rentals, commercial) drops from 10% to 5%, which slows how fast those bills can rise but does not exempt them.
Is there a catch for people who move to Florida?
Yes. To get the larger exemption right away you must be a permanent Florida resident as of December 31, 2026. Owners who establish Florida residency after that date receive only the existing $50,000 exemption for five years, then qualify for the full amount. In practice, newcomers after the deadline wait several years before they see the $250,000 benefit.
Why is there a lawsuit over the amendment?
On June 11, 2026, a nonprofit called Save Our Voters From Misleading Ballot Language, along with two former mayors, sued in Leon County Circuit Court. The suit does not challenge the tax plan itself. It challenges the wording voters will see, arguing the title 'Save Our Homes From Excessive Property Taxes' reads like a campaign slogan and that the summary misleads voters about who benefits and whether public services stay fully funded. A court could order the language rewritten, or in theory keep it off the ballot, before the November vote.
Is the amendment already law?
No. It passed the Legislature in a June 2026 special session (House 75-26, Senate 30-9) and goes to a statewide vote on November 3, 2026, where it needs at least 60% approval to amend the constitution. Until then nothing changes, and the ballot-language lawsuit is unresolved. Treat the 2027 and 2028 changes as conditional on passage.

Sources.

Amendment provisions and the June 2026 special-session vote are from Florida Realtors, ClickOrlando, and the bill record at flsenate.gov. The five-year wait for new residents who establish Florida residency after December 31, 2026 is reported by Fox Business and in the Florida House staff analysis. The ballot-language lawsuit, filed June 11, 2026 in Leon County Circuit Court, is reported by News4Jax, CBS Miami, and Florida Phoenix. This page is informational and non-partisan. It explains what the measure does and does not do and does not recommend a vote.

Keep going.

Run your own number in the Florida amendment calculator, see what each county stands to lose on the county impact page, estimate your real bill in the Save Our Homes tax estimator, or open your county from the full Florida property tax hub.