Proposed Property Tax Amendment Resource Center

Information and educational resources related to the proposed property tax amendment

Overview

On November 3, 2026, Florida voters will decide whether to approve a proposed constitutional amendment that would expand the state's homestead exemption for owner-occupied properties.

If approved by at least 60% of voters, homeowners would become eligible for a $150,000 homestead exemption on non-school property taxes beginning January 1, 2027. The exemption would increase to $250,000 on January 1, 2028, with annual inflation adjustments thereafter.

FNA’S POSITION ON THE PROPOSED AMENDMENT
_{Florida Nonprofit Alliance supports meaningful property tax relief for Floridians. However, we do not believe this proposed constitutional amendment is the right approach.

While reducing the tax burden on homeowners is an important goal, this amendment raises significant concerns about its long-term impact on local communities, and the services residents rely upon. The proposal does not provide sufficient clarity about how local governments would replace lost revenue and continue supporting public safety, infrastructure, parks, libraries, and other community priorities.

Florida's nonprofit sector works every day to address community need, often in partnership with local governments. We believe property tax relief should be pursued through thoughtful, targeted, and sustainable solutions that strengthen communities rather than weaken them.

For these reasons, Florida Nonprofit Alliance does not support the proposed amendment and encourages Floridians to consider its long-term implications while exploring more effective approaches to providing property tax relief.}

Impacts to Florida Nonprofits

For nonprofit organizations, the potential effects are significant. Many nonprofits receive grants, contracts, or other support from local governments, while others rely on publicly funded services and infrastructure to deliver programs. Changes to local revenue may therefore have both direct and indirect negative effects on nonprofit organizations, community partners, and the individuals they serve.

For example,

A city may directly fund an animal shelter. Without that funding, animals without homes will have no place to go, adoption services will decrease or be eliminated, and without spay/neuter programs, animal populations will increase.
An after school program, supported through ad valorem taxes, may have to close, leaving working parents with no reliable childcare. That could endanger the child, the employment of the parent, and the financial security of the family.
A family that is renting an apartment may see an increase in their rent each month, which may stress their financial situation, and they will need the assistance of their local food bank for the first time ever.
A veteran was receiving assistance through a county program that shutters. Now, the veteran is looking to local nonprofits to fill in that missing service, and the nonprofit has no additional funding to take over that program.

Proposed Property Tax Amendment Nonprofit Impact Survey
_{In July, Florida Nonprofit Alliance conducted a survey to gain a clearer picture of how the proposed property tax ballot measure could affect nonprofit organizations, the communities they serve, and the local government partnerships many organizations rely on.

Key Takeaways Include:}_{- 92% of respondents said the proposed amendment could affect their organization or the communities they serve.
- 69% currently receive funding from one or more Florida local governments.
- 60% anticipate increased need among the people and communities they serve.
- 86% anticipate greater competition for other fundraising sources.}
_{Download Survey Results}

Resources for Nonprofits

Visit FNA's web page, specifically for nonprofit organizations, that outlines tools for nonprofits, options to get involved in the ballot initiative, training and webinar opportunities, and more.

Visit the Resources Page

What's Included in the Proposed Amendment

Expanded Homestead Exemption

Creates a new homestead exemption for owner-occupied residences on non-school property taxes, increasing the current exemption from $25,000 to $150,000 beginning January 1, 2027, then $250,000 beginning January 1, 2028. The exemption would continue to increase annually thereafter based on inflation.

Five-Year Residency Requirement
Individuals who establish Florida residency after December 31, 2026, would receive a smaller homestead exemption before becoming eligible for the full expanded exemption after five years of Florida residency.

Reduced Non-Homestead Assessment Cap

Reduces the annual assessment cap for many non-homestead properties, including commercial property and second homes, from 10 percent to 5 percent for non-school property taxes.

Future Local Exemptions

Authorizes the Legislature to establish a process allowing counties, municipalities, and certain special districts to adopt additional local property tax exemptions under specified circumstances.

Limits on County and Municipal Property Tax Revenue

Limits the constitutional purposes for which counties and municipalities may use ad valorem tax revenue by identifying specific categories of allowable expenditures. The only allowable expenses would be:

Provide for public safety, including law enforcement, fire service, and emergency medical service;
Provide funding for education and public schools;
Finance or refinance infrastructure, including expenditures on the road and bridge construction and maintenance and stormwater control;
Finance or refinance natural resource projects, including flood control measures;
Issue local bonds for uses consistent with this paragraph and to make debt service payments for existing obligations
Meet obligations for retirement benefits of local government employees; or
Fund the operations and administration of county officers and commissioners established under Article VIII and municipalities, and the expenditures approved by such county officers or county or municipal governing bodies, except those expenditures prohibited by general law.

HJR 1-F: Save our Homes from Excessive Property Taxes

Local and Community Impacts

Property taxes provide a significant source of revenue for Florida's counties, municipalities, and certain special districts. These revenues support a wide range of local services and community investments, many of which are delivered directly by government or through partnerships with nonprofit organizations.

These include, but are not limited to:

Public safety, including police and fire
Human services
Culture and recreation
Economic development
Transportation

Because the proposed amendment would reduce non-school property tax revenues if approved by voters, state analysts project that local governments could experience substantial reductions in available revenue.

According to estimates from the Legislative Office of Economic and Demographic Research, Florida municipalities would see a $5 billion reduction in this revenue during the first year the new homestead exemption amendment takes effect. Those losses would increase to nearly $8.8 billion in the second year, $9.7 billion in the third year, $10.75 billion in the fourth year, and almost $12 billion by the fifth year.