Understanding the amendment
Amendment 3 is a proposed change to the Florida Constitution. If at least 60% of voters approve it on November 3, 2026, the homestead exemption on non-school property taxes would rise to $150,000 on January 1, 2027 and to $250,000 on January 1, 2028. It does not change any law unless voters approve it.
Sources: Amendment 3 (CS/HJR 1-F), Section 6 (exemption amounts and effective dates); Article XI, §5(e), Florida Constitution (60% approval threshold); Florida Division of Elections, 2025–2026 Election Dates and Activities Calendar (November 3, 2026 election date). Enrolled version hjr1f-01-er, 2026F Florida Legislature · flsenate.gov
First, what “non-school” means
A Florida property tax bill has a school part and a non-school part. The school part pays for public schools. The non-school part pays for local services — firefighters and fire stations, the sheriff and jail, county roads, parks and libraries.
Amendment 3 would change the homestead exemption on the non-school part only. The school part would keep its existing $25,000 homestead exemption.
Source: service names from data/service-labels.json, sourced per entry; school/non-school split from Amendment 3 (CS/HJR 1-F), Section 6.
Six provisions of Amendment 3, per the enrolled amendment text (hjr1f-01-er). Each card cites its specific source section.
Increases the non-school homestead exemption — two tracks (Group A and Group B)
The exemption amount depends on when a homeowner established Florida permanent residence.
Group A — Florida permanent residents as of December 31, 2026: • Phase 1 (effective Jan 1, 2027): non-school homestead exemption = $150,000 • Phase 2 (effective Jan 1, 2028): non-school homestead exemption = $250,000 • Beginning Jan 1, 2029: $250,000 adjusted annually by the Consumer Price Index (CPI)
Group B — Florida permanent residents on or after January 1, 2027: • Years 1–4 of homestead exemption: non-school exemption = $50,000, adjusted annually for inflation • Beginning with the fifth year of homestead exemption: the exemption becomes the full Group A amount
The existing $25,000 school homestead exemption is unchanged for all homeowners.
Group A
FL permanent residence established on or before Dec 31, 2026
| Current (2026) | $50,722 |
| Phase 1 — Jan 1, 2027 | $150,000 |
| Phase 2 — Jan 1, 2028 | $250,000 |
| Jan 1, 2029 onward | $250,000 + annual CPI adj. |
Group B
FL permanent residence established on or after Jan 1, 2027
| Years 1–4 of homestead exemption | $50,000 + annual inflation adj. |
| Year 5 of homestead exemption | Same amount as Group A |
School taxes do not change under Amendment 3 — the $25,000 school exemption stays the same for both groups. The ballot summary adds that the five-year wait applies “to the extent permitted by the U.S. Constitution.”
Source: Amendment 3 (CS/HJR 1-F), Section 6
Beginning January 1, 2030, a county or municipality may decide by a two-thirds vote of its governing body that shortening the five-year requirement is warranted for a critical local need (Amendment 3 (CS/HJR 1-F), Section 6, paragraph (4)a.2).
Source: Amendment 3 (CS/HJR 1-F), Section 6, paragraph (1)a-b
Places the Legislature's authority over local property tax spending in the Constitution
What the ballot summary says: counties and municipalities would use property taxes solely for public safety, education and schools, infrastructure, natural resources, bond debt service, retirement benefits for employees, and operations and administration. The same paragraph adds that other expenditures may still be approved by county officers or by county or municipal governing bodies unless prohibited by general law.
What the court found: the amendment does not guarantee funding for any specific service, and does not add new rules about how local governments may spend property tax revenue. Amendment 3 would also place the Legislature's authority over local property tax spending into the Constitution. How that authority would be used has not been determined.
Source: Amendment 3 (CS/HJR 1-F); Leon County Circuit Court order, August 3, 2026
Applies to every non-school tax on your bill; going further than the new amounts needs a local vote
If approved, the $150,000 and $250,000 exemptions would apply to every non-school property tax — county, city, and special districts such as fire districts and the water management district.
The amendment would also let the exemption go higher than those amounts, up to a home's full assessed value. Counties and municipalities would use a uniform procedure the Legislature must write. A special district could do the same only if its own voters approve it at a referendum.
School taxes are separate. The existing $25,000 school homestead exemption would stay the same, so the school lines on your tax notice would not change.
Source: Amendment 3 (CS/HJR 1-F); Attorney General rewritten ballot summary, August 13, 2026
Reduces the non-homestead property assessment cap from 10% to 5%
Beginning January 1, 2027, two categories of non-homestead property receive a reduced annual assessment increase cap:
- •Non-homestead residential property of nine units or fewer: cap reduced from 10% to 5% per year, for all levies except school.
- •All other non-homestead property: cap reduced from 10% to 5% per year, for all levies except school.
The existing Save Our Homes 3%/CPI homestead assessment cap is unchanged.
Source: Amendment 3 homestead exemption, Section 4(g) (residential ≤9 units); Section 4(h) (all other non-homestead); Section 4(d) (Save Our Homes cap — existing law preserved)
Establishes Phase 1 and Phase 2 exemption amounts in the Constitution
The operative constitutional text establishes the $150,000 (2027) and $250,000 (2028) phases. It does not require full elimination of non-school homestead property taxes.
The previous ballot summary referred to a schedule for full elimination. The Attorney General’s rewritten summary does not.
Source: Amendment 3 homestead exemption, Section 6 — operative constitutional text; Leon County Circuit Court order, August 3, 2026
Requires 60% voter approval — Tuesday, November 3, 2026
Amendment 3 homestead exemption is placed on the November 3, 2026 general election ballot. For the amendment to take effect, at least 60% of votes cast on the question must be in favor. If fewer than 60% vote in favor, none of the provisions take effect and current law remains unchanged.
The 60% supermajority threshold is not established by this amendment — it applies to all proposed constitutional amendments placed on the ballot by the Legislature.
Source: Amendment 3 homestead exemption, enrolled (ballot placement); Article XI, §5(e), Florida Constitution (60% threshold); Florida Division of Elections, 2025–2026 Election Dates and Activities Calendar (November 3, 2026 election date)
Calculate the estimated impact for a specific property
Enter a property address to estimate tax changes using the parcel’s assessed value and applicable certified millage rates.
Go to the calculator