Florida Gov. Ron DeSantis said on Oct. 29 that voters should see a single constitutional amendment on property taxes in 2026, not the slate of options House Republicans filed earlier this month. Speaking in Tampa, he dismissed the House proposals as half measures, while House Speaker Daniel Perez fired back that the House has proposed eliminating all non-school property taxes on homesteads. For owners of high-value Florida homes, and for people weighing a move to the state, the outcome could reshape the largest recurring tax many of them pay there.
What changed
According to the Florida Phoenix, Perez had rolled out seven potential amendments for the November 2026 ballot. DeSantis argued that several competing measures would confuse voters and that none would reach the 60% approval Florida requires for constitutional amendments. He has not released his own language and said he is working on it.
The most sweeping House option is House Joint Resolution 203, filed Oct. 16 by Rep. Mike Miller. According to the Florida House bill page, it would raise the homestead exemption from all property taxes other than school district levies by $100,000 each year for ten years beginning in 2027, so that by 2037 homesteads would be fully exempt from non-school taxes. It would also bar counties and cities from cutting total funding for law enforcement, firefighters and other first responders below 2024 or 2025 levels. Related House resolutions address full elimination of non-school homestead taxes, seniors 65 and older, the accrued Save Our Homes benefit, property insurance relief and limits on assessment increases.
Who is affected
Homestead owners stand to gain the most, and the dollar benefit scales with home value. School taxes would remain under the House approach, which Perez emphasized by noting that ending school property taxes would mean replacing $21 billion for schools.
Owners of non-homestead property, such as second homes, rentals and commercial real estate, would not receive the exemption. Critics warn of a cost shift. A research director at the Florida Policy Institute estimated that eliminating non-school homestead taxes would cost $11 billion statewide, including $7.8 billion for counties and $3 billion for municipalities, gaps that local governments would have to fill through other taxes, fees or service cuts.
The after-tax math
Example, using assumed tax rates for illustration only: a homestead has $1.5 million of taxable value after existing exemptions, in a community where non-school levies total 10 mills and school levies total 6 mills. The owner pays $15,000 in non-school taxes and $9,000 in school taxes each year.
| Year under HJR 203 schedule | Added exemption from non-school levies | Non-school tax | School tax |
|---|---|---|---|
| Current law | $0 | $15,000 | $9,000 |
| 2027 | $100,000 | $14,000 | $9,000 |
| 2031 | $500,000 | $10,000 | $9,000 |
| 2037 | Full exemption | $0 | $9,000 |
Miller has said non-school taxes would disappear from the average-priced Florida home within three years. A high-value home, by contrast, would see relief build more slowly, but its total savings once fully phased in would be much larger. Property taxes are generally deductible for federal purposes only within the state and local tax deduction cap, so the federal offset for many affluent owners is limited, which makes a direct cut in the bill relatively more valuable.
Moves to discuss with your advisor
- For people considering Florida residency, how the timing of establishing a homestead would interact with any phased exemption.
- For owners of both homestead and non-homestead property, how a local cost shift could affect rentals or second homes.
- Keeping real estate decisions grounded in current law, since none of these proposals has passed the Legislature.
What to watch
Any amendment needs three-fifths approval in both the House and Senate to reach the ballot, and then 60% of voters. The governor has no veto over what the Legislature places on the ballot. A University of North Florida survey of 728 likely voters released Oct. 28 found 49% supporting the elimination of property taxes for homeowners and 43% opposed, short of the 60% bar. The House Select Committee on Property Taxes is set to take up the resolutions ahead of the 2026 session.
Sources
- First reported DeSantis says he wants just one constitutional amendment on property taxes in 2026 — Florida Phoenix
- HJR 203 (2026) - Elimination of Non-school Property for Homesteads — Florida House of Representatives
After TAX is an independent publication. Articles are general information, not tax, legal or investment advice. Consult a licensed professional about your situation.
