Tallahassee, Florida
Various proposals for property tax relief are currently under consideration, with the Florida House of Representatives giving the green light for these measures, which are expected to be on the ballot later this year.
The proposed bill — HJR203 — aims to exempt all homestead real estate from non-school property taxes starting January 1, 2027.
Additionally, it includes a provision that would prevent local governments from reducing law enforcement funding.
“This will make sure that essential public safety services are not impacted,” remarked state Rep. Monique Miller (R-Palm Bay), who introduced the bill last October.
Following the approval in all committees, the bill was finally endorsed by the House members, passing with a vote of 80-30 on Thursday.
What’s next?
The proposal now awaits consideration in the Senate, although it has yet to introduce its bill. With the regular session winding down in less than a month, there remain quite a few hurdles ahead.
Nonetheless, Governor Ron DeSantis, who is an active supporter of property tax cuts, mentioned on Thursday that he is collaborating with state senators to advance this proposal.
Regarding the property tax initiative for the 2026 ballot, he stated: “We’ve been working with our fantastic partners in the Senate. Given that the public won’t have the chance to vote until November, it’s better to do it right than to rush.”
If HJR203 secures Senate approval, it will then be put to vote during the November general election, necessitating at least 60% backing from voters to pass.
Should it reach that stage, the amendments are anticipated to take effect next year.
Additional Proposals
While not all additional proposals have advanced past HJR203, House members have suggested several other amendments for the 2026 election:
HJR201 — Proposes abolishing property tax, creating a homestead exemption from all non-school property taxes. It also aims to prevent local governments from reducing law enforcement funding.
HJR205 — Would exempt residents aged 65 and over from non-school housing taxes. This amendment also includes a ban on local governments cutting law enforcement funding.
HJR207 — Proposes a 25% homestead exemption on non-school property taxes, applicable after existing exemptions have been applied. Similar to the other amendments, it prohibits cuts to law enforcement funding.
HJR209 — Seeks to expand the homestead exemption from non-school property taxes. Under current laws, exemptions are defined until a comprehensive homeowners insurance is maintained.
This amendment would also bar local governments from reducing funding for first responders and firefighters.
HJR211 — Allows accrued tax benefits from homestead property tax assessments to move to a new homestead as a non-school levy. Furthermore, local governments would not be allowed to cut law enforcement funding.
HJR213 — Would restrict increases in homestead assessments for non-school property taxes to every three years, applying a maximum of 3% or the rate of inflation, whichever is less.
HJR787 — Proposes to eliminate the power of counties and school districts to levy property taxes. An accompanying bill, HB791, would implement a 5% transaction fee on real estate sales to offset the government’s loss of funds.
HJR793 — States that transferring homestead property through inheritance won’t count as a change of ownership for valuation purposes. A related bill, HB795, clarifies that the transfer within a year after the owner’s passing is between the deceased and another property owner.
HJR903 — Aims to lower the maximum annual assessment increase for non-residential property from 10% to 3%.
HJR1411 — Prohibits further increases in the assessed value of real property if its value drops below the previously assessed amount, applicable to both homesteads and non-homesteads.
