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.

The measure was placed on the ballot during a special legislative session in June and will appear before voters as "Save Our Homes From Excessive Property Taxes."

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 afterschool program, supported through ad valorum 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.

Florida Nonprofits: Learn How to Take Action

Proposed Property Tax Amendment Nonprofit Impact Survey

Florida Nonprofit Alliance is conducting this 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. Responses will help inform research, educational resources, advocacy discussions, and media outreach throughout the 2026 election cycle.

If you are a CEO of a nonprofit organization, please complete the survey by July 31st. All answers will remain confidential, unless the organization approves otherwise.

Take the Survey

Resources for Nonprofits

Visit the 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.