Florida Legislators Moving Property Tax Relief Toward November Ballot

The Florida House of Representatives has heard Governor Ron DeSantis’ pleas for eliminating property taxes in the state and it has developed proposals to provide tax relief to Florida citizens. The House is currently deliberating which proposal(s) will be sent to the Senate to be voted on for inclusion on the November 2026 ballot.

Florida Speaker of the House Daniel Perez created the Select Committee on Property Taxes in May and charged it with examining the property tax policy of the State of Florida and creating innovative policy solutions to reduce the financial burden on homeowners.

“Approximately 300 days ago, the governor said he wanted to eliminate property taxes and since that day he hasn’t come up with any plan of his own or specifics of his own,” said District 12 State Rep. Wyman Duggan. “We in the House, in response to the governor’s statements, but also from feedback we are getting from taxpayers who like the idea of reducing or eliminating property taxes, we developed this menu of eight different approaches.”

These eight different approaches all have three things in common: They only apply to homestead properties, do not affect the property taxes levied by school districts and prohibit local governments from reducing funding for law enforcement services below a specified base year.

“We, as an organization, don’t have an official stance right now (on property tax relief proposals) as the legislature decides what path it will take,” said Randy Reaves, president of the Jacksonville Lodge 5-30 Fraternal Order of Police. “What we can say is that the governor’s office and this legislature have taken care of law enforcement ever since they have been there. We are confident that they
will do that again.”

Consideration by the House

To be considered by the full House of Representatives for approval, a bill needs approval from three committees. The Select Committee on Property Taxes approved eight pieces of property tax relief legislation. They advanced to the State Affairs Committee, on which Duggan serves, and which approved four of those bills.

The legislation included:

• HJR-201: elimination of non-school property tax for Homestead properties;
• HJR-205: elimination of non-school property tax for Homestead properties for persons age 65 or older;
• CS/HJR-209: property insurance relief Homestead exemption of non-school property tax; and
• HJR-211: accrued Save-Our-Homes property tax benefit for non-school property tax.

The third committee was Ways and Means, and it selected CS/HJR-209 for review. The bill proposes an amendment to the Florida Constitution to provide an additional $200,000 reduction to a homeowner’s homestead exemption from non-school taxes if they have comprehensive property insurance. Currently, the homestead exemption can reduce the taxable value of a home by up to $50,000. The first $25,000 applies to all property taxes, including school district taxes. The second $25,000 applies only to non-school taxes for assessed values between $50,000 and $75,000. The bill focuses on the second portion of the reduction that does not affect school district taxes.

“(CS/HJR-209) will be eligible to be considered on the floor by the full House in session starting January 13,” said Duggan. “It doesn’t mean that the others won’t catch up, it just means that one is the farthest ahead right now.”

All eight proposals aim to provide relief to taxpayers, but all eight also come at a cost. The bill in the lead to make it on to the Nov. ballot –CS/HJR-209 –is estimated to cost the state $6.6 billion in revenue beginning in FY 2027-28 and a negative recurring impact of $8.6 billion on local non-school property tax revenues, according to the Revenue Estimating Conference of the Office of Economic and Demographic Research.

On a Local Level

Jacksonville Mayor Donna Deegan is working with a budget that experienced a 1/8 mil rollback after a contentious budget process, and she is not in favor of the current path of the State Legislature.

 “Property taxes make up more than half of Jacksonville’s revenue, and they barely cover police and fire costs as it is. It would be fiscally irresponsible to eliminate this revenue source, and it would put public safety in jeopardy,” said Deegan. “Many of the options being discussed to replace property taxes would make city funding dependent on the state of the economy, which could be catastrophic during recessions.”

While all of the proposals include language to ensure funding for law enforcement, there aren’t any protections for fire departments, but Duggan explained municipalities have tools outside of ad valorem revenue to fund public safety services.

Under Florida law, local governments can implement, essentially, an impact fee to pay for fire services,” said Duggan. “So cities have options that aren’t affected by this legislation.”

Despite this safety net for public safety services, the Ways and Means Committee approved an amendment to CS/HJR-209 to add “firefighters and other first responders” to the section that previously prohibited a reduction in funding for only

The original proposed resolutions developed by Select Committee on Property Taxes include:

HJR 201 – Elimination of Non-school Property Tax for Homesteads

The resolution proposes an amendment to the Florida Constitution to create an exemption for the entire assessed value of homestead properties. The exemption would apply to all ad valorem taxes other than school taxes.

HJR 205 – Elimination of Non-School Property Tax for Homesteads for Persons Age 65 or Older

The resolution proposes an amendment to Florida Constitution to create an exemption for the entire assessed value of homestead properties owned by people 65 or older for all ad valorem taxes other than school taxes.

HJR 211 – Accrued Save-Our-Homes Property Tax Benefit for Non-school Property Tax

The resolution proposes an amendment to the Florida Constitution to allow the full amount (instead of the current limit of $500,000) of any accrued Save Our Homes benefit (difference between the assessed value and the just or fair market value of a homestead) to transfer to a new home and would remove the requirement that a homeowner’s benefit amount be reduced if the owner is downsizing to a smaller home. This change would apply to all ad valorem taxes other than school taxes.

HJR 213 – Modification of Limitations on Property Assessment Increases

The solution proposes an amendment to the Florida Constitution to provide that changes in assessments for individual properties will only occur once every three years for ad valorem taxes levied by counties, cities, and special districts. Increases in assessments for homestead properties will be limited to 3% or the change in inflation over the 3-year period, whichever is lower. Increases in assessments of non-homestead property will be limited to 15% every third year, instead of 10% each year. This change would apply to all ad valorem taxes other than school taxes.

HB 215 – Ad Valorem Taxation

The bill allows any accrued Save Our Homes benefit (the difference between the assessed value and the just or fair market value of a homestead) held by each spouse to transfer to a new home after marriage, up to the existing $500,000 limitation. This change would apply to all ad valorem taxes. The bill also provides that a two-thirds vote of the governing body of a county, municipality, or independent special district is required to pass any millage rate increase, except where a higher vote threshold is already required under current law.

HJR 207 – Assessed Home Value Homestead Exemption of Non-school Property Tax

The resolution proposes an amendment to the Florida Constitution to create an exemption for 25 percent of the assessed value of homestead properties, after the two existing twenty-five-thousand-dollar exemptions are applied. The exemption would apply to all ad valorem taxes other than school taxes. The effect of this would be to create a new exemption for one-fourth of a homestead property’s assessed value, less the existing homestead exemptions, for taxes levied by counties, cities, or special districts.

HJR 203 – Phased Out Elimination of Non-school Property Tax for Homesteads

The resolution proposes an amendment to the Florida Constitution to increase the second homestead exemption for ad valorem taxes that currently applies to the assessed value of homestead properties between $50,000 and $75,000 (adjusted annually for inflation), by adding $100,000 per year to this exemption for ten years. Beginning in 2037, the entire assessed value of homestead properties would be exempt from all ad valorem taxes other than school taxes.

PCS for HJR 209 – Property Insurance Relief Homestead Exemption of Non-school Property Tax

The resolution proposes an amendment to Florida Constitution to increase the second homestead exemption that currently applies to the assessed value of homestead property between $50,000 and $75,000 (adjusted annually for inflation), for all ad valorem taxes other than school taxes by adding $200,000 to that exemption for homestead properties that have comprehensive homeowners’ insurance.