Florida Property Tax Reform · 2026 Election · Homeowner Guide
Is Florida Eliminating Property Taxes? Amendment 3, 2026 Voting, Savings and Current Tax Bills
No, Florida has not eliminated property taxes. As of October 11, 2026, homeowners must continue paying taxes under existing Florida law. A proposed constitutional amendment on the November 3, 2026 ballot could substantially increase the homestead exemption for non-school property taxes beginning in 2027 if approved.
Florida’s Amendment 3 proposes a $150,000 homestead exemption for applicable non-school taxes in 2027, rising to $250,000 in 2028, with later inflation adjustments and additional conditions. School district property taxes would remain.
These exemption figures describe a proposal, not benefits currently available on 2026 tax bills. Amendment 3 must receive the constitutionally required approval to take effect.
Verified status — October 11, 2026
Did Florida Pass a Law Eliminating Property Taxes?
No. There is no enacted statewide law that eliminates residential property taxes for all Florida homeowners.
The Florida Legislature approved a proposed constitutional amendment during its June 2026 special session. That measure, identified as Amendment 3, has been placed on the November 3, 2026 general election ballot.
Legislative approval of a proposal does not mean the constitutional amendment has already become law.
Florida constitutional amendments ordinarily require at least 60% voter approval. Results must be determined through the official election process.
See its full title, ballot summary, legislative background and current filing status.
What’s actually on the ballot?
Florida Amendment 3 Explained: Property Tax Changes in 2027 and 2028
Amendment 3 is officially titled Increased Homestead Exemption; Lower Cap on Increases in Non-homestead Property Assessments.
It proposes several distinct changes, and understanding the differences is essential.
Non-School Homestead Exemption
Increases the homestead exemption applicable to non-school taxes, subject to the proposal’s conditions.
Larger Homestead Exemption
Raises the non-school exemption further, with subsequent inflation adjustments.
Reduced Annual Growth Limit
Proposes reducing the existing 10% cap on certain non-homestead assessment increases to 5%.
Education Levies Not Eliminated
The larger proposed homestead exemption does not apply to school district property-tax levies.
Can some homeowners eventually avoid all non-school property taxes?
Possibly, depending on assessed value, homestead eligibility, and the final implementation rules.
A qualifying homestead with an assessed value below the applicable non-school exemption could have no taxable value remaining for some non-school ad valorem levies.
However, school property taxes and non-ad valorem charges can remain. A property tax reduction is not the same as a promise that every line on the annual tax bill becomes zero.
What additional local options does Amendment 3 propose?
The ballot text requires the Legislature to establish a uniform procedure allowing counties and municipalities to increase their applicable homestead exemption up to the home’s full assessed value for their respective levies.
Special districts could also be allowed to provide similar relief, subject to referendum approval.
These provisions would need to be applied under the enacted constitutional text and any required implementing laws.
Important residency restriction
Amendment 3 includes a provision affecting people who are not Florida residents on December 31, 2026. Under the ballot summary, such persons would generally receive the existing homestead exemption when first qualifying, with access to the increased exemption beginning in the fifth year, to the extent permitted by the U.S. Constitution.
How would counties be allowed to spend revenue?
The proposal also contains restrictions on the uses of county and municipal property-tax revenue, identifying permitted public purposes such as public safety, schools and education, infrastructure, natural resources, bond debt service, retirement obligations, and government administration.
The text allows certain other expenditures under specified government approvals, subject to law.
Separate older proposals from the current ballot
What Happened to Florida’s Original Property Tax Elimination Bills?
Florida considered several different property-tax reform proposals during its 2026 legislative session. Some would have eliminated most or all non-school property taxes on homestead property.
Most of those proposals did not become the final amendment on the November ballot.
| Proposal | Main objective | Status |
|---|---|---|
| HJR 201 | Exempt homesteads from all non-school ad valorem taxation. | Died March 13, 2026. |
| HJR 203 | Eliminate non-school homestead property taxes under a proposed constitutional amendment. | Died in Senate Appropriations March 13, 2026. |
| HJR 205 | Eliminate non-school homestead property taxes for qualifying people aged 65 or older. | Died March 13, 2026. |
| CS/HJR 1-F | Increase non-school homestead exemptions and reduce the non-homestead assessment cap. | Passed Legislature; on the November 2026 ballot as Amendment 3. |
This is why older headlines saying Florida planned to abolish property taxes can be misleading when applied to the proposal currently before voters.
Who might save money?
Would Florida Property Tax Elimination Benefit Homeowners, Seniors and Renters?
Any benefit would depend on the final amendment, qualifying homestead status, taxable assessed value, local millage, existing exemptions and the residency provisions.
| Property / taxpayer | Potential impact if Amendment 3 passes |
|---|---|
| Existing qualifying homestead owner | Could receive a larger non-school exemption, reducing applicable taxable value. |
| Qualifying senior homeowner | Could benefit from the larger exemption in addition to other available relief, according to applicable rules. |
| Higher-value homestead | Could receive a reduction while still having non-school taxable value above the exemption. |
| New Florida resident after December 31, 2026 | May face the proposal’s delayed eligibility for the increased exemption. |
| Second or vacation home | Generally would not receive the expanded homestead exemption without qualifying homestead status. |
| Rental or investment property | Could benefit from the proposed lower non-homestead assessment growth cap, but not the expanded owner-occupied homestead exemption. |
| Commercial property | May be affected by the non-homestead cap, subject to property classification and applicable law. |
| Renter | No direct owner-occupied homestead exemption; indirect costs or benefits are uncertain. |
Would the proposal eliminate school property taxes?
No. The enhanced homestead exemptions described by Amendment 3 apply to non-school ad valorem taxes. School district property taxes would continue under the applicable law.
What about insurance and mortgage escrow?
Property taxes, homeowners insurance and mortgage principal/interest are separate expenses. A property-tax reduction would not eliminate insurance premiums or the mortgage.
Mortgage escrow payments might be adjusted after actual tax bills change, but servicers normally rely on official bills and escrow analysis rather than proposed legislation.
Understand how your bill is calculated
Florida Property Tax Rates, Millage and Homestead Exemptions
Florida does not have a single statewide property-tax millage rate for all homeowners.
Your total bill depends on the millage levied by the county, municipality, school district and applicable special districts, combined with taxable assessed values and any non-ad valorem assessments.
Each mill equals $1 in tax for every $1,000 of taxable assessed value.
School and non-school taxes must be calculated separately
Under current Florida rules, the standard homestead exemption generally provides up to $25,000 against all applicable levies, plus an additional exemption for certain assessed value above $50,000 that applies to non-school taxes. Current statutory inflation adjustments can affect the second portion.
The Florida Department of Revenue provides an example using $260,000 of assessed value:
| Tax type | Example taxable amount | Example mills | Calculated tax |
|---|---|---|---|
| School taxes | $235,000 | 7.000 | $1,645 |
| Non-school taxes | $210,000 | 11.000 | $2,310 |
| Total illustrative taxes | Separate taxable values | 18.000 combined | $3,955 |
Those rates and values are an IRS-independent Florida Department of Revenue illustration, not a verified 2026 county tax bill.
Actual exemptions may differ by year, assessment value, classification and qualifying homeowner benefits.
How does Save Our Homes work?
Florida’s existing Save Our Homes assessment limitation generally caps the annual increase in assessed value on qualifying homestead property at the lower of 3% or the applicable Consumer Price Index change, subject to special rules.
This is an assessed-value limitation, not a guarantee that the total property-tax bill rises by no more than 3%.
Compare current rules with proposed changes
Florida Property Tax Elimination Savings Calculator
Use this educational calculator to compare a simplified current homestead bill against the proposed 2027 and 2028 non-school exemptions. Enter your property’s assessed value and its separate school and non-school millage rates.
Illustrative tax bill under simplified current rules
$4,675.00- Current school tax
- $1,925.00
- Current non-school tax
- $2,750.00
- Proposed 2027 total
- $3,575.00
- Potential 2027 savings
- $1,100.00
- Proposed 2028 total
- $2,475.00
- Potential 2028 savings
- $2,200.00
- Charges added
- $0.00
Example: $300,000 assessed homestead
Suppose the property has an assessed value of $300,000, school tax of 7 mills and non-school tax of 11 mills.
With the simplified current exemptions of $25,000 for school taxes and $50,000 for non-school taxes, the value-based total is $4,675.
Under the hypothetical 2028 scenario with a $250,000 non-school exemption, non-school tax falls to $550, while the illustrated school-tax amount remains $1,925. The new total becomes $2,475, a difference of $2,200.
Check your existing property record
Florida Property Tax Lookup by Address, Owner or Parcel Number
Florida property taxes are administered locally. Each county has a Property Appraiser responsible for valuation and a Tax Collector responsible for bills and collection.
There is no single statewide payment page that automatically displays every Florida property’s balance.
Select your county to reach the appropriate official offices.
How to find your property’s assessed and taxable value
- Identify the Florida county where the property is located.
- Open the official Property Appraiser website through the Florida Department of Revenue directory.
- Select Property Search, Parcel Search or Real Estate Records.
- Use a supported address, owner name or parcel identifier.
- Open the correct property account.
- Find the 2026 just/market value, assessed value, taxable values and exemptions.
- Check which exemptions apply to school versus non-school levies.
- Save the property record for comparison with any future reform.
How to find the amount currently owed
- Open your county Tax Collector website.
- Choose Property Tax Search, Pay Property Tax or Account Lookup.
- Enter the required parcel, account, owner or address information.
- Select the correct tax year and property.
- Review the current balance, installment or delinquency status.
- Use the county’s authorized payment service when ready.
Current tax obligations continue
How to Pay Florida Property Taxes in 2026
Florida’s existing property-tax calendar still applies while Amendment 3 is pending.
Ordinary property tax collection calendar
| Month | General Florida early-payment discount |
|---|---|
| November | 4% |
| December | 3% |
| January | 2% |
| February | 1% |
| March | No early-payment discount |
Florida property taxes are generally payable from November through March 31, with delinquency usually beginning April 1 for unpaid taxes. Installment-plan participants and other special cases follow different schedules.
The actual discount can apply differently to qualifying tax amounts and separately billed assessments. Use the county’s live payment balance.
Steps for paying current Florida property taxes
- Open the county Tax Collector website.
- Search the property tax account.
- Verify the property’s parcel number and year.
- Review the current tax bill and its school and non-school components.
- Check eligible discounts, fees, and any unpaid prior-year balances.
- Select an authorized electronic check, card, mail or in-person option.
- Complete the payment and save the confirmation.
- Return to the official account later to verify posting.
Existing tax relief remains important
Florida Homestead Exemption, Save Our Homes and Property Tax Relief
Homeowners do not need to wait for a statewide elimination proposal to investigate their current property-tax benefits.
The Florida Department of Revenue publishes guidance covering homestead exemptions, Save Our Homes assessment limitations, portability and additional programs.
| Current benefit | Basic purpose |
|---|---|
| Homestead exemption | Reduces qualifying taxable assessed value for eligible permanent residences. |
| Save Our Homes | Generally limits annual increases in assessed value for qualifying homesteads. |
| Homestead portability | Allows eligible owners to transfer some accumulated assessment benefit to another qualifying Florida homestead. |
| Senior exemptions | Provides additional local or statutory relief for qualifying older homeowners. |
| Veteran and disability exemptions | Provides tax relief under defined qualification rules. |
| Surviving spouse benefits | May provide exemptions under certain circumstances. |
| Disaster-related relief | Potential statutory relief for eligible catastrophic property damage. |
How to apply for Florida homestead exemption
- Open your county Property Appraiser’s official website.
- Locate Homestead Exemption or Exemption Applications.
- Review the January 1 ownership and permanent-residence requirements.
- Gather the identification and residency evidence required by the county.
- Submit the application through the authorized county method.
- Observe the ordinary March 1 filing deadline, subject to any available late-filing relief.
- Review the property record or tax notice to confirm the exemption was applied.
Both sides of the policy debate
Could Eliminating Florida Property Taxes Affect Local Services and Renters?
Property taxes help fund local government and public services. Reducing them can improve cash flow for eligible homeowners, but also changes the revenue available to counties, municipalities and special districts.
Potential Homeowner Benefits
- Lower recurring costs for qualifying homeowners.
- Greater affordability for some long-term residents and retirees.
- Reduced property-tax burden where assessed values have increased.
- Potentially stronger incentives for governments to scrutinize spending.
Potential Budget and Market Effects
- Less property-tax revenue for affected local services.
- Possible increased reliance on other taxes or service fees.
- Pressure to adjust tax rates on non-homestead properties.
- Uneven benefits between homeowners and renters.
Supporters argue that broad homestead relief could reduce pressure on household budgets, while opponents raise concerns about sustaining infrastructure, emergency services and other local functions.
Actual fiscal outcomes would depend on voter approval, implementation, local budget decisions and economic conditions. Do not treat projected statewide savings or revenue losses as guaranteed individual outcomes.
Would renters automatically receive lower rent?
No. Renters generally do not claim the owner-occupied homestead exemption. Landlords’ expenses and rental-market conditions determine how property tax changes may influence rents, and the effects could differ by market.
Would all government services lose property-tax funding?
Not necessarily. School district levies are expressly outside the proposed increased homestead exemption, while local governments would still have other lawful revenue and levy arrangements.
The proposal itself also includes provisions governing permitted uses of county and municipal property-tax revenue.
What homeowners can do now
Florida Property Tax Reform Checklist for 2026 Homeowners
- Confirm whether the property currently has an approved homestead exemption.
- Download the 2026 assessment record from the county Property Appraiser.
- Find the separate school and non-school millage rates on the TRIM notice.
- Check any exemptions or assessment limitations already applied.
- Read the official Amendment 3 summary and full text.
- Understand whether the proposal’s residency waiting period could apply.
- Use a conditional savings estimate, not a guaranteed future tax bill.
- Continue paying 2026 taxes by the applicable county deadline.
- Check the official statewide election outcome after November 3, 2026.
- If approved, monitor the Department of Revenue and county for implementation instructions.
Frequently asked questions
Florida Eliminating Property Taxes: FAQs
Is Florida eliminating property taxes in 2026?
No. As of October 11, 2026, Florida has not enacted statewide elimination. Amendment 3 is scheduled for a November 3, 2026 vote and would increase certain exemptions if approved.
What is Florida Amendment 3?
It is a proposed constitutional amendment to increase non-school homestead exemptions to $150,000 in 2027 and $250,000 in 2028, provide further adjustments, and reduce the annual non-homestead assessment growth cap.
When will Florida vote on property tax reform?
Amendment 3 is scheduled for Florida’s November 3, 2026 general election.
Does Amendment 3 eliminate school property taxes?
No. The increased exemption applies to non-school ad valorem property taxes. School levies remain under the proposed amendment.
Will every Florida homeowner receive $250,000 in tax savings?
No. The $250,000 figure is a proposed exemption from taxable assessed value for non-school levies in 2028, not a cash payment or dollar-for-dollar refund.
Would property taxes be completely zero in Florida?
Not automatically. Even a qualifying homestead with no remaining non-school taxable value could still owe school taxes and separately billed charges.
What happened to HJR 203?
The proposal to eliminate non-school homestead property taxes died in the Florida Senate Appropriations Committee on March 13, 2026.
Would seniors benefit from Florida’s property tax proposal?
Some qualifying senior homeowners could receive relief through the larger non-school exemption. Existing senior benefits and eligibility rules also matter.
Would new Florida residents qualify immediately?
Amendment 3 includes a delayed eligibility rule for certain persons who are not Florida residents on December 31, 2026. Check the official ballot text.
Do second homes qualify for the proposed increased exemption?
The proposed increased exemption concerns qualifying homestead property. A second home that does not qualify as a homestead generally would not receive that benefit.
What happens to non-homestead property assessments?
Amendment 3 proposes reducing the annual cap on certain non-homestead property assessment increases from 10% to 5%.
Should I still pay Florida property taxes in 2026?
Yes. Current tax obligations remain enforceable while the proposed amendment awaits the vote. Follow the payment instructions and deadline on your county tax bill.
How can I check my Florida property tax balance?
Use the official county Tax Collector website. Search the parcel or tax account and review the current billed amount.
How can I calculate potential tax savings?
Find the property’s assessed value and school/non-school millage, apply current exemptions, then compare with the proposed non-school exemption using the savings calculator.
How many votes does Amendment 3 need to pass?
Florida constitutional amendments generally require at least 60% voter approval.
Primary government documentation
Official Sources for Florida Property Tax Elimination Proposals
- Florida Department of State — Amendment 3 — official 2026 ballot summary, status, full-text references and proposed exemptions.
- Florida House — CS/HJR 1-F — special-session legislation passed in June 2026 and sent for the ballot.
- Florida Senate — HJR 203 — earlier non-school property-tax elimination proposal that died in March 2026.
- Florida Senate — HJR 201 — earlier proposal to eliminate non-school homestead taxation.
- Florida Senate — HJR 205 — earlier proposal for homeowners aged 65 or older.
- Florida Constitution — existing property-tax, homestead and assessment limitation provisions.
- Florida Department of Revenue — Property Tax Oversight — county property appraisal and collection services.
- Florida DOR — Property Tax Taxpayers Guide — tax calculations, millage and current annual tax procedures.
- Florida DOR — Exemptions and Save Our Homes — current homestead requirements and related relief.
- Florida DOR — Truth in Millage (TRIM) — valuation notices, adopted millage and public budget requirements.
- Leon County Supervisor of Elections — 2026 Ballot Questions — official published statewide Amendment 3 ballot summary.