Property Tax Amendment Passes Legislature

Today, the Florida Legislature passed CS/HJR 1-F, a proposed constitutional amendment that would significantly increase the homestead property tax exemption and restrict how cities and counties can use ad valorem tax revenue. The amendment will now appear on the November 2026 General Election ballot, where it will require 60% voter approval to take effect.

We remain committed to protecting property tax revenues. To that end, we will be providing additional information, resources, and next steps in the coming weeks. 

Please see the information below for the latest update. Thank you for all your advocacy efforts.

Vote Results 

The joint resolution passed both chambers with the required three-fifths supermajority: 

• House: 75–26 (View House Vote Sheet) 
• Senate: 30–9 (View Senate Vote Sheet) 

Click here to watch the House and Senate consideration of the bills. 

Throughout the special session, several legislators asked tough questions, raised concerns, and ultimately voted against the proposal. If your legislator was among them, consider reaching out to thank them. Hearing directly from the city leaders they represent makes a difference. 

What the Amendment Does 

If approved by voters, the constitutional amendment would: 

• Increase the homestead exemption from $50,000 to $150,000 beginning January 1, 2027, and to $250,000 beginning January 1, 2028 
• Require the Legislature to establish a schedule for the full elimination of homestead property taxes 
• Exclude school district levies from the increased exemption 
• Reduce the cap on annual assessment increases for non-homestead properties from 10% to 5% 
• Allow property tax revenue to fund operations of county and municipal governments, including constitutional county officers, county commissions, city governments, and expenditures approved by local elected officials, unless a specific expenditure is prohibited by state law
• Require new Florida residents (after January 1, 2027) to wait five years before qualifying for the increased exemption 

What This Means for Cities, and What You Can Do 

With this amendment now heading to the ballot, it is more important than ever that cities educate your residents about what property taxes fund and what is at stake. 

We encourage you to review the Property Tax Toolkit for resources to educate residents.

Florida law prohibits the use of public funds to advocate for or against ballot questions. However, cities can communicate information about how property taxes support local services. 

Review the League's Frequently Asked Questions: Communicating About Property Taxes Under Florida's Law Banning Local Government Expenditures on Ballot Questions. (This material is for informational purposes and not intended as legal advice. Seek the advice of your City Attorney or election law counsel before making any related decisions.)