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On October 16, 2025, House Speaker Perez released a memorandum outlining seven (7) proposals to amend Florida's Constitution to reform property taxes. As explained by the Speaker: "[i]t is our position that the House does not need to limit itself in presenting one single plan, but instead allow the people of Florida the ability to choose some, all, or none of the proposals on the 2026 ballot."
Elimination of Non-school Property Tax for Homesteads – HJR 201 by Steele (R) would eliminate all non-school taxes for homestead properties. Property taxes levied by counties, cities, special districts, and water management districts would be paid by non-homestead property owners. The proposal also prohibits reductions in local law enforcement funding. If approved by voters, the exemption would take full effect January 1, 2027. The joint resolution has been referred to three committees.
Phased Out Elimination of Non-school Property Tax for Homesteads – HJR 203 by Miller (R) would eliminate all non-school taxes for homestead properties starting January 1, 2037. To phase out the taxes, over the next ten years, the homestead exemption would increase by $100,000 per year. The proposal also prohibits reductions in local law enforcement funding. The joint resolution has been referred to three committees.
Elimination of Non-School Property Tax for Homesteads for Persons Age 65 or Older – HJR 205 by Porras (R) would eliminate all non-school taxes for homestead properties owned by a person aged 65 or older. The proposal also prohibits reductions in local law enforcement funding. If approved by voters, the exemption would take full effect January 1, 2027. The joint resolution has been referred to three committees.
Assessed Home Value Homestead Exemption of Non-school Property Tax – HJR 207 by Abbott (R) would replace the current $50,000 homestead exemption and replace it with 25% of the value. For example: a homestead with a just value of $400,000 would receive a $100,000 exemption and a homestead with a just value of $10M would receive a $2.5M exemption. The proposal also prohibits reductions in local law enforcement funding. If approved by voters, the exemption would take full effect January 1, 2027. The joint resolution has been referred to three committees.
Property Insurance Relief Homestead Exemption of Non-school Property Tax – HJR 209 by Busatta (R) would provide an additional $100,000 exemption against non-school taxes to any homestead property covered by a comprehensive multiperil property insurance policy, as to be determined in general law. The proposal also prohibits reductions in local law enforcement funding. If approved by voters, the exemption would take full effect January 1, 2027. The joint resolution has been referred to three committees.
Accrued Save-Our-Homes Property Tax Benefit for Non-school Property Tax – HJR 211 by Overdorf (R) would remove the current $500,000 limitation on homestead portability for non-school taxes, portability related to school taxes would still be capped at $500,000. The proposal also prohibits reductions in local law enforcement funding. If approved by voters, the exemption would take full effect January 1, 2027. The joint resolution has been referred to three committees.
Modification of Limitations on Property Assessment Increases – HJR 213 by Griffitts (R) would restructure the current Save Our Homes (3% annually) and non-homestead annual increase limitations (10% annually). For homestead properties, school taxes and non-school taxes will be treated differently. Taxable values for homestead property school taxes will continue to be determined by the Property Appraiser annually and subject to the current 3% annual increase or CPI. For non-school taxes, the Property Appraiser will determine the taxable value every three years and the maximum increase over those three years will be 3% or CPI. Non-homestead properties will still be fully subject to tax on all school taxes. For non-homestead non-school taxes, the Property Appraiser will determine the taxable value every three years and the maximum increase over those three years will be 15%. The proposal also prohibits reductions in local law enforcement funding. If approved by voters, the exemption would take full effect January 1, 2027. The joint resolution has been referred to three committees.
The above House Joint Resolutions have not yet been reviewed by state economists for a potential fiscal impact. Additionally, the House Speaker's memorandum highlighted the next general bill.
Ad Valorem Taxation – HB 215 by Albert (R) would make to changes in general law. First, it would require local taxing jurisdictions to approve any millage increase by a 2/3 supermajority vote. Second, it would allow newly married couples to combine their accumulated Save Our Homes benefits, instead of being limited to the higher of the two. If approved by the Legislature and Governor, these changes would take effect January 1, 2027. The general bill has been referred to three committees.
Other property tax legislation filed:
Assessments Levied on Recreational Vehicle Parks – HB 39 by Nix (R) and SB 118 by Truenow (R) would clarify that special assessments levied on RV campsites based on a square footage method cannot exceed the maximum square footage of a RV as allowed by Florida law. The House bill has been referred to three committees.
Reduction of Annual Assessment Increase for Homestead Property – HJR 67 and HB 69 by Holcomb (R) would reduce the homestead Save Our Homes annual limitation from 3% to 1.5%. If approved by voters, the exemption would take full effect January 1, 2027. Both the joint resolution and the bill were referred to three committees.
Distribution of Funds to Homestead Property Owners – HB 71 by Holcomb (R) would provide all homestead property owners in the state a rebate check for $1,000. Since Florida has more than 5 million homestead parcels, the state fiscal impact is estimated to exceed $5 billion. The bill was referred to two committees.
Homestead Exemptions – SB 110 by Arrington (D) would clarify the homestead exemption remains for certain estate planning purposes related to creation of a 98 year or more lease, even if the lease terminates upon the death of the lessee. The bill has been referred to three committees.
Maximum Millage Rates for the 2027-2028 Fiscal Year – HB 149 by Chamberin (R) would revert millage rates to the same level as the 2022-2023 fiscal year. The bill would be in effect for one local fiscal year.
It's still very early for the 2026 Regular Session, which is scheduled from January 13th to March 13th. Only 218 bills have been filed to date.
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