Florida’s Property Tax Reform Push: What’s on the Table for 2026

Florida’s Property Tax Reform Push: What’s on the Table for 2026

Florida lawmakers have set the stage for one of the most sweeping debates over property taxes in recent memory. In October 2025, a package of constitutional amendments and one statutory bill was filed in the House, all aimed at reshaping how homestead properties are taxed. With committee votes already moving several measures forward, the question now is what voters will see on the November 2026 ballot-and how local governments might adapt if non‑school property taxes are reduced or eliminated.

The Core Proposals

HJR 201 – Immediate Elimination

Sponsored by Rep. Kevin Steele (R‑Dade City), this amendment would immediately exempt homesteads from all ad valorem taxes except school district levies. Law enforcement funding is protected by explicit language. Homeowners could save an estimated $1,000 - $2,000 annually, but local governments would lose revenue overnight.
Status: Passed Select Committee (Nov 20) and State Affairs (Dec 2); ready for House floor in January 2026.
Ballot: Yes - constitutional amendment, requiring 60% voter approval in November 2026.
Funding language: None. Relief is immediate, with no replacement revenue mechanism specified.

HJR 203 - Phased Elimination

Rep. Monique Miller (R‑Palm Bay) offers a slower approach. Non‑school homestead taxes would be phased out over ten years, with full elimination by 2037. Law enforcement funding is safeguarded.
Status: Same committee progress as HJR 201; ready for House floor.
Ballot: Yes - constitutional amendment, 60% voter approval required.
Funding language: No replacement revenue plan; the phased timeline itself is the mitigation strategy.

HJR 205 - Seniors Only

This measure, part of the House package, exempts homesteads owned by residents 65 and older from non‑school taxes. School levies remain, and law enforcement funding is protected.
Status: Passed Select Committee and State Affairs; ready for House floor.
Ballot: Yes - constitutional amendment, 60% voter approval required.
Funding language: None. Narrower scope limits fiscal exposure compared to universal elimination.

HJR 209 - Insurance‑Linked Exemption

Rep. Fiona McFarland Busatta Cabrera (R) ties relief to insurance coverage. Homesteads with comprehensive insurance would receive an additional $200,000 exemption on values between $25,000 and $250,000. School taxes remain; law enforcement funding is protected.
Status: Passed Select Committee, State Affairs, and Ways & Means (Dec 10/11); teed up for House floor.
Ballot: Yes - constitutional amendment, 60% voter approval required.
Funding language: None. Relief is targeted by insurance status, not offset by new revenue streams.

HJR 211 - Save Our Homes Portability

Rep. Toby Overdorf (R‑Palm City) proposes allowing full portability of accumulated Save Our Homes benefits without caps, even to lower‑value homes.
Status: Filed; passed Select Committee; progressing with the package.
Ballot: Yes - constitutional amendment, 60% voter approval required.
Funding language: None. This measure alters assessment portability rather than eliminating revenue streams outright.

HB 215 - Supermajority for Millage Increases

Rep. Jon Albert (R‑Frostproof) filed this statutory bill requiring a two‑thirds vote by local governments to raise millage rates. It also allows married couples to combine Save Our Homes benefits.
Status: Filed; committee path less clear.
Ballot: No - statutory bill, does not require voter approval.
Funding language: None. It constrains local governments’ ability to raise millage, which could otherwise offset lost revenue.

Other HJRs

Additional measures (such as HJR 207 and 213) propose tweaks like adjusted caps or targeted exemptions. Some passed initial committees in November, while others stalled. House leadership appears focused on the headline proposals above.

How They Work

• School taxes excluded: Every proposal preserves school district levies, protecting K‑12 funding.

• Law enforcement safeguarded: Each amendment prohibits reductions in law enforcement budgets.

• Implementation: Constitutional amendments must pass both chambers and then receive 60% voter approval on the November 2026 ballot. HB 215, as a statutory bill, could take effect upon passage and signature.

• Funding gaps: The phased approach in HJR 203 is the only mechanism designed to soften the fiscal shock.

Supporters and Momentum

• House leadership: Structured the package into categories - immediate elimination, phased relief, targeted exemptions, and portability reforms.

• Governor: Publicly supportive of property tax relief, while acknowledging constitutional amendments must go to voters.

• Committees: By December 2025, HJRs 201, 203, 205, 209, and 211 had cleared early committees. HJR 209’s passage through Ways & Means signals strong momentum.

• Media buzz: Coverage highlights homeowner savings potential, the uniform law enforcement safeguard, and questions about local government budgets.

Beyond Florida

Other states are also debating property tax reform:

• Texas: Proposals range from eliminating school property taxes to raising homestead exemptions and capping appraisal growth.

• North Carolina: A bipartisan House group is studying relief options that avoid service cuts.

• South Dakota: A ballot effort seeks to replace property taxes with higher sales taxes.

Florida’s package fits into this broader national conversation, though its scope and ballot path are uniquely Floridian.

The Road Ahead

As the 2026 session opens, Florida lawmakers will decide which proposals advance to the ballot. Voters will then weigh immediate relief against phased approaches, targeted exemptions, and portability reforms. What’s clear is that every constitutional amendment in this package will require 60% voter approval in November 2026 (with the exception of HB 215).

Stay sharp, Wakulla!