Florida Amendment 3 Explained, What a Yes or No Vote Means for Homeowners, Renters, Property Taxes and Local Services

Florida Amendment 3 would raise the homestead exemption for non-school property taxes to $150,000 in 2027 and $250,000 in 2028, lower the annual assessment cap on most non-homestead property from 10% to 5%, and add new constitutional rules on how local governments spend property-tax revenue. It needs at least 60% of the vote to pass and would take effect January 1, 2027. School property taxes are not affected. This guide is neutral: it explains what the amendment does, what a yes or no vote means, the court fight over its ballot wording, and the arguments on both sides.

This article was written on Election Day and does not report results. For results, use the Florida Division of Elections website.

Quick Facts: Florida Amendment 3

Question	Answer
Election date	Tuesday, November 3, 2026
Official ballot title	Increased Homestead Exemption; Lower Cap on Increases in Non-Homestead Property Assessments
Legislative vehicle	House Joint Resolution 1-F (CS/HJR 1-F), passed in a June 2026 special session
Votes needed to pass	At least 60% of those voting on the measure
Effective date if approved	January 1, 2027
Homestead exemption (non-school taxes)	Currently about $50,000; $150,000 in 2027; $250,000 in 2028, indexed to inflation from 2029
Non-homestead assessment cap	Falls from 10% to 5%
School property taxes	Not affected
Save Our Homes cap (3% or CPI)	Not changed
Estimated local revenue loss	About $4.93 billion in 2027-28; about $11.83 billion a year once fully in effect (state Revenue Estimating Conference)
Polling hours	7 a.m. to 7 p.m. local time; voters in line at closing may vote

How Amendment 3 Reached the Ballot

Gov. Ron DeSantis called a special legislative session for the week of June 1, 2026 to consider property-tax relief. The Legislature passed HJR 1-F, a joint resolution that goes straight to voters without the governor’s signature, along with a companion bill, Senate Bill 4-F, which changes how local governments calculate maximum millage rates and allows a longer ballot summary. Under the Florida Constitution, a legislatively proposed amendment must pass by a three-fifths vote of each chamber (Art. XI, § 1) and then be approved by at least 60% of voters (Art. XI, § 5(e)).

What Amendment 3 Actually Does

1. Raises the homestead exemption for non-school taxes

The homestead exemption on a primary residence would rise to $150,000 of assessed value beginning January 1, 2027, and $250,000 beginning January 1, 2028, then adjust for inflation starting in 2029. The exemption is an amount of assessed value shielded from tax, not a cash payment and not a $250,000 cut to your tax bill. It applies to non-school levies such as county, city and special-district taxes. The existing school-tax exemption stays as it is, and school taxes remain a significant share of a typical bill.

A home assessed at or below the exemption would owe no non-school ad valorem tax on that value, but school taxes and non-ad valorem charges such as fire fees, stormwater fees or community development district assessments could still apply.

2. Lowers the assessment cap on non-homestead property

The annual limit on assessed-value increases for non-homestead real property falls from 10% to 5% for non-school levies. That covers second homes, rentals, commercial buildings and vacant land. The ballot wording ordered by the court makes clear this applies to all non-homestead property, not only small businesses.

3. Adds constitutional limits on how local governments use property-tax revenue

The amendment would place language in the Constitution controlling how counties and cities may spend property-tax dollars. Summaries describe permitted uses such as public safety, education, infrastructure, natural resources and flood control, bond debt service, employee retirement benefits, and operations and administration. The trial judge noted this shifts authority over local spending and said voters should be told about it.

4. Sets a waiting period for newer residents

People who were not Florida residents by December 31, 2026 would receive the pre-amendment exemption at first and the increased exemption only after a five-year waiting period. The court noted the test depends on Florida residency by December 31, 2026 and on when the person begins claiming homestead, not simply on when residency began, so people who recently moved should check with their county property appraiser.

5. Lets local governments go further

The Legislature would have to create a uniform process that lets counties and municipalities increase the exemption, potentially up to a home’s full assessed value. Special districts would need voter approval. The amendment does not require any local government to eliminate property taxes, and it does not by itself eliminate them.

What a Yes Vote Means

• Most homestead owners would owe less non-school property tax once the exemption phases in, depending on their county’s millage rates.
• Owners of second homes, rentals and commercial property would see slower growth in taxable value under the 5% cap.
• Local governments would collect billions of dollars less in property tax and operate under new spending rules.
• Cities, counties and special districts could respond by cutting spending, raising fees, using special assessments, raising millage rates on the remaining tax base, or adopting other revenue measures.

What a No Vote Means

• The current homestead exemption and the 10% non-homestead cap stay in place.
• Local governments keep their current flexibility over property-tax spending.
• Other property-tax reform proposals could still come from the Legislature or local governments in the future.

How Much Could You Save?

Savings depend on the value of your home and the combined non-school millage rate where you live, which varies widely by county, city and special district. A rough illustration, not a prediction: the extra exemption is the new exemption minus your current non-school exemption (about $50,000), multiplied by your non-school millage rate. For example, at 10 mills (1% of value), an increase from about $50,000 to $250,000 would reduce the taxable value by about $200,000 and the bill by about $2,000 a year, before any changes local governments make to millage or fees. Actual results could be higher or lower, and homes assessed below the exemption amount see a smaller dollar benefit.

Your county property appraiser’s website and the Florida Department of Revenue can show your millage rates, and many property appraisers publish Amendment 3 calculators.

Effect on Local Governments and Services

Florida’s Revenue Estimating Conference projected that the quantifiable parts of the amendment would cut local property-tax collections by nearly $4.93 billion in fiscal year 2027-28 and about $11.83 billion a year at full phase-in. A House analysis found the effect on state government itself to be indeterminate but likely insignificant. Larger urban counties face the biggest dollar losses, while smaller and more residential counties could lose a larger share of their budgets.

Supporters say governments can adjust through efficiencies, other revenue, or by choosing their own exemption levels. Opponents warn of service cuts, higher fees or higher taxes on non-exempt property. The amendment does not guarantee a minimum level of funding for police, fire rescue or infrastructure, which is why the court rejected ballot language promising to ensure funding for core services.

Effect on Renters, Businesses and Second-Home Owners

• Renters do not receive the homestead exemption. Whether they benefit or pay more depends on whether landlords pass tax changes through and on how local governments replace lost revenue. The trial judge noted renters could face higher costs if landlords pass along increased taxes.
• Landlords and commercial owners get slower assessment growth under the 5% cap but no homestead exemption, and they could face higher millage or fees.
• Second-home owners are covered by the lower cap, not the exemption.
• Seniors and long-time homeowners already benefit from Save Our Homes, which limits assessment growth on homesteads to 3% or inflation, whichever is lower. Amendment 3 leaves that cap unchanged.

The Court Fight Over the Ballot Wording

The Legislature’s original ballot title was “Save Our Homes from Excessive Property Taxes,” and its summary said the amendment benefits taxpayers, ensures funding for core services, protects small businesses and ensures fairness.

Three consolidated lawsuits challenged that wording, brought by a nonprofit called Save Our Voters From Misleading Ballot Language, several former mayors, former Republican state Sen. Jeff Brandes and former Democratic U.S. Rep. Al Lawson Jr. On August 3, 2026, Leon County Circuit Judge David Frank granted summary judgment and held the title and summary “clearly and conclusively defective.” Among other problems, he found:

• The title was closer to a political slogan than a neutral description, and “Save Our Homes” could confuse voters because that name already refers to the existing 3% cap.
• The summary said the exemption would be $250,000 in 2027, but it would be $150,000 in 2027 and $250,000 in 2028.
• Language about a schedule for full elimination of homestead taxes was inaccurate, because the amendment only requires a process by which local governments may choose to go further.
• Promises about ensuring core services and protecting small businesses were misleading.
• The summary misdescribed who faces the waiting period and failed to disclose the shift in local spending authority.

The judge did not remove Amendment 3 from the ballot and did not rule on whether it is good policy. The governor said the state would not appeal. Attorney General James Uthmeier filed rewritten language on August 13, 2026, and the measure appears under the title Increased Homestead Exemption; Lower Cap on Increases in Non-Homestead Property Assessments. The legal standard is that a ballot title and summary must fairly inform voters of the chief purpose of an amendment without misleading them (Fla. Stat. § 101.161).

The Arguments on Each Side

Supporters say homeowners face rising assessments and tax bills, that a larger exemption gives direct relief on a primary residence, that the lower cap slows increases for other property owners, and that spending rules and local-option exemptions give governments tools to adapt. The proposal is backed by Gov. DeSantis and passed the Legislature in a special session.

Opponents include the Florida Sheriffs Association, which urged voters to reject it, the Florida Policy Institute, which calls it a cost shift, the Vote No on 3 campaign, and the Florida Democratic Party’s State Executive Committee. They argue it cuts billions from local budgets that pay for public safety and infrastructure, may raise other taxes and fees, and limits local control. Some groups noted at the time of the ruling that organized support was limited.

Both sides agree that results vary by county, so voters should look at local numbers.

Who Is Affected Most?

Group	Likely effect
Longtime homestead owners	Lower non-school tax bills, depending on millage
New Florida residents after 2026	Delayed access to the full exemption
Second-home owners and landlords	Slower assessment growth; possible higher millage or fees
Renters	No exemption; effect depends on rent and local revenue choices
Local governments and special districts	Large revenue reductions and new spending rules
Seniors with existing exemptions	Save Our Homes unchanged; check how new and existing exemptions interact

How to Vote on Amendment 3 Today

Polls in Florida are open from 7 a.m. to 7 p.m. local time (Fla. Stat. § 100.011), and voters in line when polls close may vote. Look for Amendment 3 on your ballot. You can vote yes or no; leaving it blank does not count toward the 60% total. Find your polling place through your county Supervisor of Elections or the Florida Division of Elections.

Frequently Asked Questions

Does Amendment 3 eliminate property taxes?

No. It increases the non-school homestead exemption and lets local governments go further if the Legislature creates a process, but it does not eliminate property taxes.

Does it affect school taxes?

No. School property taxes are not changed.

Does it change Save Our Homes?

No. The 3% or CPI cap on homestead assessment growth stays the same.

What percentage is needed to pass?

At least 60% of voters.

When would it take effect?

January 1, 2027, if approved.

Will my taxes definitely go down?

Not necessarily. Local governments could raise millage or fees to offset lost revenue, and non-ad valorem charges are not covered.

I moved to Florida recently. Does the delay apply to me?

Possibly. The waiting period depends on Florida residency by December 31, 2026 and when you claim homestead. Ask your county property appraiser.

Why did the ballot language change?

A Leon County judge found the original title and summary misleading and biased, and the attorney general rewrote them.

Bottom Line

Amendment 3 offers larger tax breaks for most homestead owners and a lower cap for other property owners, in exchange for large local revenue losses and new limits on local spending. Whether it is worth it depends on your local millage rates, your home’s value and how much you rely on local services. Check your county’s numbers before you vote, and remember that the 60% threshold applies.

Sources and Legal References

1. Florida Constitution, Art. VII (§§ 4 and 6, assessments and homestead exemption) and Art. XI (§§ 1 and 5, amendments).
2. CS/HJR 1-F (2026 Special Session F) and SB 4-F; Florida House final bill analysis.
3. Florida Division of Elections, Amendment 3 initiative page.
4. Florida Revenue Estimating Conference, Amendment 3 impact analysis (July 2026).
5. Leon County Circuit Court ruling of Judge David Frank (August 3, 2026); coverage by WPTV, Florida Phoenix, WLRN and Fox 35.
6. Florida Attorney General’s revised ballot title and summary (August 13, 2026).
7. Florida Policy Institute; Florida League of Cities; Florida TaxWatch; Florida Sheriffs Association; GrayRobinson summary of HJR 1-F (June 5, 2026).
8. Fla. Stat. § 100.011 and § 101.161.

Research date: November 3, 2026.

Disclaimer: This article provides general legal and civic information, not legal, tax or financial advice, and does not endorse a vote. Property taxes depend on your property, county and local millage rates. Confirm details with your county property appraiser, the Florida Division of Elections or a qualified professional. AllAboutLawyer.com is an independent legal information website, not a law firm.

Last updated: November 3, 2026 | Researched and written by Israr Ahmad, legal content researcher, AllAboutLawyer.com