By Staff Report
Lawmakers on Tuesday approved a sweeping property tax proposal backed by Gov. Ron DeSantis, sending the measure to Florida voters in November.
The proposal would increase the current $50,000 homestead exemption to $150,000 beginning in 2027 and to $250,000 in 2028. The expanded exemption would not apply to school taxes after lawmakers revised DeSantis’ original plan to shield school districts from major funding losses.
The constitutional amendment (HJR 1F) will require support from at least 60 percent of voters to take effect. If approved, it is expected to reduce local government revenue statewide by more than $8.4 billion annually.
“I’m proud of the opportunity that we are giving the voters by letting them decide if this is something that’s going to come to fruition or not,” House Speaker Daniel Perez, R-Miami, told reporters following the two-day special session. “And if it doesn’t, I am still going to say that this was the right decision, that we produced a good product, and that I would do it all over again.”
The House approved the measure in a 75-26 vote, while the Senate passed it 30-9. Three Democratic senators joined Republicans in supporting the proposal, while two House Republicans voted against it.
Some Republicans acknowledged concerns about the potential impact on local governments but ultimately supported the amendment.
“This issue has created heartburn for me from day one, because I’m getting it from both sides,” said Sen. Ed Hooper, R-Clearwater.
Democrats and local government officials argued the proposal could significantly reduce funding for cities, counties, water management districts and other local services while shifting tax burdens onto renters and businesses.
“When the bill comes due, it won’t be paid by Tallahassee,” said Sen. LaVon Bracy Davis, D-Ocoee. “It will be paid by your city, your county, your neighborhood school, your library, your community. This proposal does not eliminate costs, it simply moves them. It is not tax relief, it is a tax shift.”
Perez said he would have preferred to address the issue during the regular session, noting the House had previously advanced proposals to eliminate most non-school homestead property taxes. Senate leaders, however, expressed concerns about the impact on smaller rural counties.
Senate President Ben Albritton, R-Wauchula, thanked DeSantis for leading the push for property tax relief and advancing the proposal.
Lawmakers amended the governor’s plan Monday to protect school districts and allow local governments to continue using property tax revenue to fund constitutional offices such as supervisors of elections, tax collectors and property appraisers. Cities and counties would still be limited to using property tax revenue for core services, including schools, law enforcement, fire protection, infrastructure and environmental programs.
Republicans also removed a proposed fund that was intended to help offset lost local revenue because the original proposal did not specify how the fund would be financed or distributed. Lawmakers acknowledged future legislatures may need to address funding shortfalls.
Rep. Allison Tant, D-Tallahassee, warned the measure could force local governments to reduce services or consolidate operations.
“They’re worried about loss of autonomy, independence, and losing their identity,” Tant said. “They are worried about becoming wards of the state and essentially be treated like welfare recipients.”
The amendment also would reduce the annual assessment cap on non-homestead properties, including vacation homes, investment properties and commercial real estate, from 10 percent to 5 percent.
Beginning Jan. 1, 2027, first-time homeowners would need to establish five years of Florida residency before qualifying for the expanded exemption. Until then, they would remain eligible for the current homestead exemption structure.
Ali Moreland 
SKYLA CARTER 
AMBER PATINO