Florida Legislature approves historic property tax overhaul, sends amendment to November ballot
TALLAHASSEE, Fla. — The Florida Legislature on Tuesday approved a sweeping constitutional amendment to dramatically expand homestead property tax exemptions and tighten how cities and counties can spend local property tax revenue, sending the high-stakes measure to voters on the November ballot.
The legislative package—consisting of proposed constitutional amendment
HJR 1-F and its companion implementation framework
SB 4-F—cleared both chambers during a fast-tracked special session called by Gov. Ron DeSantis. Following hours of intense floor debate, the Senate approved the amendment in a 30-9 vote and the implementation bill in a 30-8 vote. If the constitutional amendment secures 60% approval from voters in November, the historic overhaul will begin phasing in on Jan. 1, 2027.
Phased exemptions and new local spending limits
Sponsored in the Senate by Republican Sen. Bryan Avila, R-Miami Springs, the proposal targets soaring local property tax collections, which Avila noted surged roughly 77% statewide over the last six years. Senate leadership framed the target $250,000 exemption figure as a historic tribute to the nation’s upcoming 250th anniversary, tying the relief package directly to America’s milestone.
Beginning in 2027, the first $150,000 of a homesteaded property’s assessed value will be exempt from non-school local taxes, with that exemption jumping to $250,000 in 2028 and indexing to inflation thereafter.
New residents establishing permanent residency on or after Jan. 1, 2027, will initially receive a standard $50,000 exemption, becoming eligible for the full $250,000 benefit in their fifth year. To prevent local governments from shifting the tax burden onto small businesses, the amendment also slashes the annual assessment increase cap on non-homestead residential and commercial properties from 10% to 5%.
Concurrently, the amendment introduces strict guidelines that constitutionally restrict the usage of local ad valorem revenues to state-defined “core services.” These categories cover public safety, public education, infrastructure, flood control, debt service, employee retirement obligations, and general municipal administration.
Crucially, the legislation establishes a long-term framework for the total elimination of property taxes over time, requiring counties, municipalities, and school districts to follow a uniform procedure to be developed by the Legislature. Independent special districts are also granted the authority to fully eliminate ad valorem taxes, subject to voter approval.
The companion bill, SB 4-F, reinforces this by permanently tying maximum millage rate calculations to the previous year’s rollback rate, meaning any substantial tax rate hikes will now require a local supermajority, a unanimous vote, or a public referendum.
Debate over voter choice and local autonomy
GOP leaders championed the package as a vital intervention for homeowners on fixed incomes who face being taxed out of their properties, arguing that the legislature’s primary role was to get the question onto the ballot.
Republican Senate President Ben Albritton praised the measure as a significant, straightforward approach to property tax cuts, while Republican Sen. Don Gaetz acknowledged the late arrival of the governor’s proposal but argued it was time to act.
“You can’t beat something with nothing,” Gaetz said during floor debate. “What we have is the governor’s proposal as amended. At the end of the day, I have a choice between providing some relief and providing no relief. And I’m going to vote for something, so that I don’t go home with nothing, and the something I think has value.”
This focus on voter autonomy drew unexpected bipartisan support, crossing over to clear the 60% legislative threshold with the help of several Democrats—including Sens. Rosalind Osgood and Shevrin Jones, as well as no-party-affiliate Sen. Jason Pizzo—who ultimately voted yes to place the proposal before voters.
Conversely, critics labeled the proposal a rushed “tax shift” that risks destabilizing vital local public infrastructure. Opponents raised alarms that the Revenue Estimating Conference has yet to produce an official statewide fiscal impact statement. Some local officials, fire chiefs, and county coalitions testified heavily against the bill, warning of immediate revenue losses without a guaranteed state backstop, particularly after a state trust fund mechanism was stripped from the bill during committee reviews.
Slamming the lack of predictive data, Democratic Sen. Geraldine Thompson Bracy Davis pushed back heavily on the underlying framework.
“This proposal is not reform,” Bracy Davis argued. “This bill is a gamble, and Floridians deserve better than a gamble.”
Democrats also targeted the ballot summary language, calling it a politically framed distortion that obscures the multi-year implementation phase and strips home-rule budgeting power away from local elected commissioners.
Avila emphasized that the ballot box will serve as the ultimate scorecard for local governments.
“At the end of the day, I think what we’re doing here today is we’re giving our residents an opportunity not only to get immediate property tax relief but really to let our local governments know whether they’re doing a good job or not,” Avila said.
House passes property tax plan after extended debate
In the House, lawmakers approved the proposed constitutional amendment on a 75-26 vote after hours of debate over its potential impact on homeowners and local governments.
Democratic lawmakers questioned how cities and counties would absorb projected revenue losses, warning the proposal could affect local services or shift costs onto businesses, renters and other property owners. They also challenged ballot language describing the amendment’s benefits and offered amendments aimed at protecting funding for public safety, children’s services, water management districts, seniors and veterans. Those proposals were rejected.
Republican Rep. Toby Overdorf, who led House debate on the measure, argued that rising property tax collections are becoming unsustainable and increasingly burden homeowners, particularly seniors on fixed incomes.
“The time for reform is now,” Overdorf told the chamber. “These seniors, they need relief. Many of them are on fixed incomes. We don’t have that relief right now.”
Following the vote, House Speaker Daniel Perez defended the proposal, saying voters will have the final say.
“The win here is that we trust our voters,” Perez told reporters. “They’re going to have the opportunity to vote this up or vote this down on the ballot in November.” Perez also argued local governments can adapt to lower property tax collections by reviewing spending priorities.
“Local governments are now going to have to do the same thing, and they shouldn’t run from that,” Perez said. “Sometimes you do have to open up your cupboard and see if the bag of chips are expired or not.”
Despite the objections, the package now moves entirely into the hands of Florida voters ahead of the general election.
