JACKSONVILLE, Fla. – Florida voters will decide in November whether to approve a major property tax overhaul that state lawmakers passed during a special session pushed by Gov. Ron DeSantis.
Supporters say it could provide meaningful relief as the cost of living remains high. But local leaders across Northeast Florida and others around the state are warning the proposal could create major budget gaps for cities and counties that rely on property tax revenue to pay for services.
What the proposal would do
The measure is a proposed amendment to the Florida Constitution.
According to the House joint resolution approved by lawmakers, the amendment would:
- Increase the homestead exemption for non-school property taxes:
- $150,000 beginning Jan. 1, 2027
- $250,000 beginning Jan. 1, 2028
- Keep school district taxes out of the expanded exemption
- Reduce the cap on annual assessment increases for many non-homestead properties (including certain residential and other properties not covered by the homestead cap), from 10% to 5% beginning Jan. 1, 2027.
- Limit how counties and cities can use ad valorem tax revenue, restricting it to “core services,” including public safety, education and schools, infrastructure, natural resource projects, debt service, retirement obligations and basic operations of constitutional offices and local government administration.
To take effect, the proposed amendment would need 60% voter approval.
What residents are saying
Some homeowners News4JAX spoke with said they welcome the possibility of lower property tax bills.
“I think that’s actually good for the community,” said Markisha Warrick, a lifelong Florida resident. “Honestly because the economy already sky high. Take the ease on some people.”
Another resident, Israel Davila, called the proposal “excellent,” adding: “Save money for everybody. We pay a lot already and you save money like that is really good.”
Lovellia Simmons said any relief would matter: “Money in the pocket is worth it. Because the cost of living is high and we struggling.”
Why local leaders are concerned
Local governments often depend on property tax revenue to fund services such as police and fire protection, road maintenance and other day-to-day operations.
News4JAX political analyst Rick Mullaney said the proposal is likely to drive a heated campaign before the election because of the competing impacts.
“What you’re going to hear a number of people talking about of course is relief to taxpayers and it will be significant,” Mullaney said. “On the other side … what this means for local governments … it is by far and away the greatest reduction in revenue cut in the history of Duval County.”
House staff analysis estimates the revenue impact to non-school local governments would start around $4.6 billion per year and could grow to about $8.4 billion per year.
Mullaney warned that if revenue drops sharply, local governments could face difficult decisions, including shifting costs, raising other taxes or fees or cutting services.
What’s next
The proposed constitutional amendment will appear on the November 2026 general election ballot, where voters will decide whether to approve it. If it passes with at least 60%, the changes would begin in 2027.