The Legislature has put a historic property tax amendment on the November ballot. What passed, what it would change, who qualifies — and what it means for Central Florida homeowners.
Nothing has changed yet. On June 2, 2026, the Florida Legislature passed HJR 1-F, placing a constitutional amendment on the November 2026 general election ballot. If at least 60% of voters approve it, Florida's homestead exemption for non-school property taxes would rise from $50,000 to $150,000 on January 1, 2027, and to $250,000 in 2028.
For many homeowners, that could shrink the non-school portion of the property tax bill dramatically — and for some, reduce it to zero. School district taxes are not affected. Until the vote, every current exemption, cap, and deadline applies exactly as before.
After a regular session that ended in March without a property tax amendment — an earlier measure, HJR 203, passed the House but died in the Senate — lawmakers returned and approved HJR 1-F by wide margins: 30–9 in the Senate and 75–26 in the House. The measure is backed by Governor DeSantis, who has pushed for sweeping property tax relief on primary residences.
Because property taxes are levied under the state constitution, the change requires a constitutional amendment — which means Florida voters get the final word this November. Amendments need 60% approval to pass.
The Florida House passes HJR 203 (80–30), a phase-out of non-school homestead taxes.
Regular session ends. HJR 203 dies in the Senate without a hearing. Property tax law remains unchanged.
The Legislature passes HJR 1-F, sending the $250,000 homestead exemption amendment to the November ballot.
Florida voters decide. The amendment needs at least 60% approval to take effect.
If approved: the non-school homestead exemption rises from $50,000 to $150,000.
If approved: the exemption rises to $250,000 — with a framework for it to grow further over time.
Applies to non-school levies on homestead (primary residence) properties only. School district taxes continue under current rules. Illustration of the amendment's exemption schedule — not a tax estimate.
Take a Seminole County home assessed at $400,000 for non-school purposes. Today, roughly $350,000 of that value is taxable for non-school levies after the standard exemption. Under the amendment, the taxable portion would fall to about $250,000 in 2027 and $150,000 in 2028 — cutting the taxable base for the non-school share of the bill by more than half.
According to published analyses of the measure, the exemption could eliminate non-school property taxes entirely for a majority of Florida's primary homeowners once fully phased in — homes valued at or below the exemption amount would owe nothing on that portion.
Actual savings depend on assessed value, county and city millage rates, and which levies apply to a parcel. Examples are illustrations, not estimates.
| Included | Not Included |
|---|---|
| Homestead properties — the primary residence of a Florida resident with homestead status on file with the county property appraiser. | Second homes and vacation properties — no change. |
| New Florida residents who establish permanent residency and file for homestead. | Rental and investment properties — no change (though the amendment lowers the annual assessment-increase cap on non-homestead property, currently 10%). |
| Non-school levies: county, city, and most special district taxes. | School district taxes — expressly excluded. These continue for everyone. |
One guardrail written into the measure: cities and counties would be required to direct remaining property tax revenue to core services first — public safety (law enforcement, fire, EMS), education support, and infrastructure.
Central Florida sits squarely in the zone where this amendment matters most. Much of Seminole County's housing stock falls in a range close enough to the exemption levels that the non-school tax bill on a typical homestead could shrink to a fraction of today's — and disappear entirely for many owners of modestly valued homes.
Buyers: underwrite your purchase on today's tax rules. The amendment is a ballot question, not law. If it passes, carrying costs may improve in 2027–2028 — treat that as upside, not a basis for stretching your budget. The exemption follows homestead status, so establishing your new home as your primary residence matters.
Sellers: the prospect of lower ownership costs is a tailwind for buyer demand, particularly among out-of-state relocators and retirees. But pricing still answers to current inventory and rates — not to a vote that hasn't happened.
Kelly & Ray Nadeau · Equity Smart Home Loans · NMLS #856170
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Start The 5-Step Stay Home Plan — Free →No. As of June 2026, Florida property tax law is unchanged. The Legislature passed HJR 1-F on June 2, 2026, placing a constitutional amendment on the November 2026 ballot. Nothing changes unless at least 60% of voters approve it.
If approved, the homestead exemption for non-school property taxes would rise from $50,000 to $150,000 on January 1, 2027, then to $250,000 in 2028. School district taxes are not affected and would still apply.
No. The expanded exemption applies only to non-school levies. Property taxes collected by school boards are excluded and continue under current rules.
Only homestead properties — the primary residence of a Florida homeowner with homestead status on file. Second homes, vacation homes, rentals, and commercial property are not included.
Only if voters approve the amendment in November 2026. The first increase takes effect January 1, 2027, and the second in 2028. Until then, current exemptions and bills apply.
The Save Our Homes 3% annual assessment cap on homesteads remains in place. The amendment also lowers the annual assessment-increase cap on non-homestead properties, currently 10%.
For some homeowners, the non-school portion could reach zero if the home's value is at or below the exemption amount once fully phased in. The amendment also creates a framework for exemptions to grow over time. School taxes would still apply.
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