Florida Property Tax Relief

Jason, Florida already has a major property-tax change headed to voters in November 2026. HJR 1-F proposes increasing the non-school homestead exemption to $150,000 beginning January 1, 2027, then $250,000 beginning January 1, 2028, with inflation adjustments thereafter. It specifically leaves school-district property taxes outside the expanded exemption.

Current law provides the basic $25,000 homestead exemption plus an additional exemption for non-school levies, while Save Our Homes generally limits annual increases in a homestead’s assessed value to the lower of 3% or CPI.

Because of that landscape, I would not introduce another competing constitutional amendment. I would position your bill as the implementing and taxpayer-protection legislation behind the constitutional amendment—while adding safeguards so local governments cannot simply erase the homeowner’s savings through higher millage rates, fees, or assessments. Florida already uses the rolled-back rate in its local-government property-tax process, making that a logical mechanism for additional taxpayer protections.

Florida Homeowner Property Tax Relief and Accountability Act

A bill to be entitled

An act relating to ad valorem taxation; creating the “Florida Homeowner Property Tax Relief and Accountability Act”; providing legislative findings and intent; implementing expanded homestead property tax relief authorized by the State Constitution; providing protections against the offsetting of homestead tax relief through excessive increases in millage rates, fees, or non-ad valorem assessments; requiring enhanced taxpayer notice and transparency; preserving funding priorities for law enforcement, fire protection, emergency medical services, and essential infrastructure; authorizing the Department of Revenue to adopt rules; providing for severability; providing a contingent effective date.

Be It Enacted by the Legislature of the State of Florida:

Section 1. Short Title

This act may be cited as the “Florida Homeowner Property Tax Relief and Accountability Act.”

Section 2. Legislative Findings and Intent

The Legislature finds that:

Homeownership is fundamental to the economic stability of Florida families and communities.

Floridians should not be priced out of homes they already own solely because surrounding property values have increased.

Property tax relief approved by the voters should result in actual, measurable savings to Florida homeowners.

Local governments provide essential services, including law enforcement, fire protection, emergency medical services, roads, infrastructure, and emergency preparedness, and meaningful property tax reform should protect the delivery of those essential services.

Property tax relief should be accompanied by fiscal discipline, transparency, and accountability at every level of government.

It is therefore the intent of the Legislature to provide meaningful and lasting property tax relief to Florida homeowners while requiring government to demonstrate a legitimate public need before increasing property tax burdens.

Section 3. Expanded Homestead Property Tax Relief

Subject to approval by Florida voters of the applicable constitutional amendment:

(1) Beginning January 1, 2027, qualifying homestead property shall receive the homestead exemption authorized by the State Constitution for all ad valorem taxation other than school district levies.

(2) Beginning January 1, 2028, the exemption shall increase to the amount provided by the State Constitution and shall thereafter be adjusted as constitutionally required.

(3) A homeowner already receiving Florida’s homestead exemption shall not be required to submit a separate application to receive the expanded exemption.

(4) County property appraisers shall automatically apply the exemption to qualifying property.

(5) Nothing in this section shall diminish any existing Save Our Homes assessment limitation, portability benefit, exemption for veterans, seniors, surviving spouses, disabled persons, first responders, or other exemption otherwise available under Florida law.

Section 4. Taxpayer Protection Millage Limitation

A county, municipality, or dependent special district receiving ad valorem tax revenue may not adopt a millage rate that substantially offsets the tax savings produced by the expanded homestead exemption unless the governing body establishes, at a publicly noticed meeting, that additional revenue is necessary.

Any millage rate exceeding the applicable taxpayer-protection rate shall require:

(1) A two-thirds vote of the entire membership of the governing body for an increase of up to five percent above the taxpayer-protection rate.

(2) Approval by seventy-five percent of the entire membership of the governing body for an increase greater than five percent but not greater than ten percent.

(3) Approval of the electors of the taxing jurisdiction by referendum before an increase exceeding ten percent may take effect.

For purposes of this section, the taxpayer-protection rate shall be based upon the rolled-back rate calculated pursuant to Florida law, adjusted only as authorized by general law.

Section 5. Protection Against Tax Shifting

A county or municipality may not circumvent the intent of this act by creating or materially increasing a fee or non-ad valorem assessment primarily for the purpose of replacing revenue reduced as a direct result of the expanded homestead exemption.

Nothing in this section prohibits a government from establishing a reasonable user fee or assessment that:

Is directly related to the service being provided;

Is reasonably proportional to the benefit received or cost incurred;

Is publicly disclosed before adoption; and

Is not designed primarily to replace property tax revenue reduced by homestead property tax relief.

Section 6. Property Taxpayer Bill of Transparency

Each annual notice of proposed property taxes provided to a homestead property owner shall clearly state:

YOUR PROPERTY TAXES

Prior-year property taxes;

Current assessed value;

Current taxable value;

Total homestead exemptions applied;

Estimated taxes at the rolled-back rate;

Estimated taxes under the proposed millage rate;

The dollar amount of property tax relief attributable to expanded homestead exemptions;

Any increase in taxes attributable to a taxing authority’s decision to levy above the rolled-back rate; and

The governmental entity responsible for each portion of the property owner’s tax bill.

The notice shall display prominently:

“If the proposed tax rate exceeds the rolled-back rate, the taxing authority is increasing property tax revenue beyond the amount generated by existing property.”

Section 7. Public Accountability for Property Tax Increases

Before adopting a millage rate exceeding the taxpayer-protection rate, the governing body shall identify publicly:

The total additional revenue being requested;

The specific governmental purpose for which the revenue will be used;

Why existing revenue is insufficient;

Whether spending reductions or alternative funding sources were considered;

The estimated annual impact on a homestead property valued at $250,000, $500,000, and $750,000; and

The estimated annual impact on commercial and non-homestead residential property.

The governing body shall vote separately on the proposed tax increase and the annual governmental budget.

Section 8. Protection of Essential Local Services

Nothing contained in this act shall require a county or municipality to reduce funding necessary for:

Law enforcement;

Fire protection;

Emergency medical services;

Emergency management;

Hurricane preparedness and recovery;

Critical water and wastewater infrastructure; or

Legally required debt-service obligations.

Governments seeking additional property tax revenue for these purposes must nevertheless comply with the transparency and voting requirements of this act.

Section 9. Florida Homeowner Relief Impact Report

The Department of Revenue shall annually publish a statewide Florida Homeowner Property Tax Relief Report showing:

Total property tax savings provided to Florida homeowners;

Average savings per homestead by county;

Millage rates imposed by each county and municipality;

Changes in millage rates from the preceding year;

Local governments adopting rates above the rolled-back rate;

Changes in major non-ad valorem assessments; and

The statewide fiscal impact of the expanded homestead exemption.

The report shall be available to the public without charge.

Section 10. Legislative Review

Beginning in 2029 and every four years thereafter, the Legislature shall review Florida’s property tax structure to determine whether homeowners are receiving meaningful tax relief and whether additional reforms are necessary.

Such review shall include consideration of:

Housing affordability;

Property values;

Property insurance costs;

Local government spending;

Population growth;

Infrastructure requirements;

Property tax burdens on businesses and rental housing; and

The financial sustainability of counties and municipalities.

Section 11. Construction

This act shall be construed liberally in favor of providing transparency and property tax relief to Florida taxpayers.

Nothing in this act shall impair contractual obligations, constitutionally authorized school district taxation, or voter-approved debt.

Section 12. Severability

If any provision of this act or its application to any person or circumstance is held invalid, the invalidity does not affect other provisions or applications of the act which can be given effect without the invalid provision or application.

Section 13. Effective Date

Except as otherwise expressly provided, this act shall take effect January 1, 2027, contingent upon voter approval of the constitutional amendment authorizing the expanded homestead exemption.

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Sponsor’s Statement

Floridians should be able to own their homes without fearing that government will eventually tax them out of them.

Property values have increased significantly across our state. For many homeowners, that sounds like good news until the property tax bill arrives. A family should not have to sell its home simply because the neighborhood around it became more valuable.

This legislation is built around a straightforward principle: when government provides tax relief, the taxpayer should actually receive the relief.

We are going to protect homestead property, preserve funding for law enforcement and essential services, and require local governments to justify significant tax increases publicly.

I believe government should operate much like every Florida family and Florida business is expected to operate. When costs increase, you prioritize. You become more efficient. You determine what is necessary and what is not. Raising taxes should be the last option—not the first.

Florida should remain a state where families can buy a home, raise their children, retire with dignity, build businesses, and keep more of what they earn.

This bill does not eliminate accountability from local government.

It creates it.

And it sends a simple message to Florida homeowners:

If you worked for it, paid for it, and made it your home, government should make it easier—not harder—for you to keep it.