Relocation · Florida Property Tax

Move to Florida by December 31, 2026, or wait four years for the tax break.

Florida's $250,000 homestead exemption amendment passed the Legislature on June 2, 2026 and goes to voters in November. Buried inside it is a hard date: establish primary residency by December 31, 2026 and you qualify when it takes effect. Move later and you wait four years for the full exemption. Here is what that wait costs.

Last updated June 5, 2026 · FY2025-26 millage
Your Move
Primary residence you will homestead. Second homes do not qualify either way.
Cost of missing the deadline, over the four-year wait
$0
Assumes the amendment passes in November 2026 with 60% of the vote. If it fails, the deadline has no effect.
Year by year: homestead by Dec 31, 2026 vs. arriving after
Tax yearBeat the deadlineMiss itDifference
The decision this creates
You cannot retroactively establish 2026 residency after the November vote. Buyers who close and homestead this year hold the option either way. Buyers who wait for the result give up the 2026 window. That asymmetry, not the vote itself, is the real deadline.

The four-year wait, in plain English.

The amendment (CS/HJR 1F) raises the homestead exemption on non-school property taxes from $50,000 to $150,000 in 2027 and $250,000 in 2028. Existing Florida residents get it immediately if voters approve it in November. New arrivals are treated differently: establish primary residency on or before December 31, 2026 and you are in with everyone else. Establish residency in 2027 or later and you wait four years before claiming the full $250,000.

During the wait you still get today's standard homestead exemption and Save Our Homes cap. What you give up is the expanded exemption, which is worth your county's non-school millage applied to up to $200,000 of additional exempt value, every year, for four years. In most counties that is one to three thousand dollars a year.

What the wait costs in Florida's relocation markets.

Four-year cost of missing the deadline on a $500,000 homesteaded home, at FY2025-26 millage. Click any county for its full property tax page, or run your own number above.

CountyBill today ($500K)2028 bill if eligible4-year cost of waiting
St. Johns$6,216$4,762$5,088
Duval$8,198$5,893$8,065
Nassau$6,133$4,748$4,848
Clay$6,931$5,174$6,147
Miami-Dade$8,079$5,861$7,765
Broward$9,092$6,423$9,340
Palm Beach$8,586$6,142$8,553
Hillsborough$7,240$5,394$6,460
Orange$7,666$5,631$7,122
Sarasota$6,207$4,643$5,473
Collier$5,090$3,807$4,489
Lee$7,349$5,455$6,629

How to beat the deadline.

Three steps, and the order matters. First, close on a Florida home you will occupy as your permanent residence on or before December 31, 2026. Second, make Florida your legal domicile: move in, get a Florida driver license, register your vehicle, register to vote, and consider filing a Declaration of Domicile with your county clerk. Third, file for the homestead exemption with your county property appraiser by March 1, 2027. The exemption is never automatic, and missing the filing is the most common Florida buyer mistake there is.

One honest caveat. The amendment is not law until 60% of voters approve it in November 2026. Do not stretch your budget for a tax break that needs a supermajority. The way to think about it: if Florida was already your plan, the deadline is a strong reason to execute the plan this year instead of next. It is not a reason to buy a house you would not otherwise buy. Run your full bill both ways in the amendment savings calculator, and your year-1 bill today in the Save Our Homes estimator.

Where relocators actually land.

Northeast Florida takes a large share of inbound moves, and the county choice changes the math. St. Johns County pairs the state's top-rated schools with millage near 13.5 mills. Duval County runs higher millage but lower prices. Nassau and Clay sit between. Start with the Florida relocation guide or the moving to Jacksonville guide, then compare counties in the property tax hub.

Common questions about the deadline.

What is the December 31, 2026 residency deadline?
Florida's $250,000 homestead exemption amendment, on the November 2026 ballot, gives the expanded exemption to residents who establish primary Florida residency on or before December 31, 2026. Move after that date and you wait four years before qualifying for the full $250,000 exemption.
What does missing the deadline cost?
It depends on county and home value. On a $500,000 homesteaded home, the four-year wait costs roughly $8,065 in Duval County and $5,088 in St. Johns County in forgone non-school savings, at FY2025-26 millage. Higher millage counties cost more.
Does the deadline matter if the amendment fails?
No. The amendment needs 60% in November 2026. If it fails, the deadline has no effect. The catch is that you cannot retroactively establish 2026 residency after the vote, which is why buyers who want the option need to act before the result is known.
What counts as establishing residency?
Owning and occupying a Florida home as your permanent residence, supported by a Florida driver license, vehicle registration, voter registration, and optionally a Declaration of Domicile. The homestead exemption is claimed with your county property appraiser by March 1, based on ownership and occupancy on January 1.
Do snowbirds and second-home buyers qualify?
No. The expanded exemption applies only to homesteaded primary residences, no matter when you buy.
I already live in Florida. Does this affect me?
Established residents with a homesteaded home qualify when it takes effect, if the amendment passes. The deadline matters for inbound movers and for Florida renters planning to buy and homestead their first home.

Sources.

Estimates and assumptions. The cost-of-waiting model assumes the amendment passes in November 2026, the wait covers tax years 2027 through 2030, millage stays at FY2025-26 levels, and Save Our Homes assessment changes are excluded for clarity. The amendment requires 60% voter approval and is not law. Residency and domicile rules have legal nuance this page does not cover. Nothing here is tax or legal advice; confirm your situation with your county property appraiser or a tax professional.

Planning a Florida move before the deadline?

Closing by December 31 takes a normal timeline if you start now. We help relocating buyers pick the county, the community, and the timing. No pressure, just the math.

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