01
A larger homestead exemption
- 2027
- $150,000
- 2028
- $250,000
Exemption for eligible homes. Applies to non-school property taxes.
Florida · November 3, 2026 ballot
A proposed change to Florida’s property taxes. Understand the potential benefits, the concerns, and what it could mean for your community.
The proposal, explained
Three parts of the proposal to understand before you vote.
01
Exemption for eligible homes. Applies to non-school property taxes.
02
10%reduced to5%
The annual assessment-growth cap for non-homestead properties would be reduced.
03
New constitutional provisions would limit how local governments spend property tax funds.
Consider the tradeoffs
Arguments in favor of the proposal
Tax relief for homesteaded homeowners, including seniors and people on fixed incomes.
Supporters expect constraints on future local spending.
Supporters anticipate efficiencies in local government.
A smaller annual growth cap for non-homestead property.
Arguments against the proposal
Reduced local government revenue and possible economic strain.
Potential cuts to police, fire, parks and libraries, senior and children services, hospital and health services, and flood management projects, and higher taxes and fees.
Critics see authority shifting toward the state and away from local elected government.
Changing or reversing the amendment requires another constitutional amendment.
A little more detail
They pay for constitutional offices, like the Sheriff and Clerk of Courts, other public safety programs, fire rescue, libraries, veterans, children and senior services, parks and recreation programs, mosquito control, and cultural and arts programs.
Source: Broward County county-funding overview(opens in a new tab)
The Florida Policy Institute's online calculator, powered by the Institute on Taxation and Economic Policy, shows how Amendment 3 could impact funding in your neighborhood.
Source: Florida Policy Institute local-funding calculator(opens in a new tab)
The larger homestead exemption applies to non-school property taxes. School district property taxes are excluded from that increase.
Source: Broward County property-tax document(opens in a new tab)
If property taxes increase for commercial properties, landlords would have to decide whether to absorb those costs or shift them onto renters. Renters also use parks, libraries, emergency services and other local services.
Source: Florida Policy Institute voter guide(opens in a new tab)
The Florida Division of Elections provides the current ballot title, summary and proposed full text. Compare those provisions with the arguments above.
Source: Official amendment entry, Florida Division of Elections(opens in a new tab)
Check the sources
Official amendment information
Florida Division of Elections · Ballot summary and full text
Revenue Estimating Conference impact results
Florida Office of Economic and Demographic Research · The state's official fiscal analysis of the amendment
Local-service impact analysis
Florida Policy Institute · Research and analysis, updated September 15, 2026
Property-tax resource center
Florida TaxWatch · Research and analysis on Florida property taxes
Explore voter information and your personalized ballot guide.