Florida Property Tax Ballot 2026: What HJR 1-F Means for Homeowners

What Happened During the Florida Special Session?

During Florida’s regular 2026 legislative session, the House approved a proposal that would have gradually eliminated non-school property taxes on homesteaded homes.

That proposal, HJR 203, never received a hearing in the Florida Senate and died when the regular session ended.

At that point, no property-tax amendment had qualified for the November ballot.

The Legislature later returned for a special session and introduced a different proposal. The new measure was CS/HJR 1-F.

The Florida House passed it by a vote of 75-26. The Senate passed it 30-9. The resolution was then signed by legislative officers and filed with the Secretary of State on June 16, 2026.

Because it is a proposed constitutional amendment, it does not go to the governor for a traditional signature or veto. Instead, the final decision belongs to Florida voters.

The proposal must receive at least 60% approval to become part of the Florida Constitution.

What Is HJR 1-F?

HJR 1-F is a proposed amendment to Florida’s Constitution that would change several parts of the state’s property-tax system.

The most widely discussed provision is a larger homestead exemption for non-school property taxes.

The proposal also:

• Creates a phased increase in the non-school homestead exemption
• Establishes different rules based on when a person became a permanent Florida resident
• Reduces the annual assessment cap on certain non-homestead properties
• Restricts the permitted uses of property-tax revenue collected by counties and municipalities
• Creates a framework through which additional property-tax exemptions could potentially be approved in the future

This is not the same as immediately eliminating every property tax on every Florida home.

The words “property-tax elimination” are likely to appear frequently in political discussions surrounding the measure, but homeowners need to understand what is actually included in the text.

What Would the Proposed Homestead Exemption Change?

Under current Florida law, a qualifying homesteaded property receives an exemption on a portion of its assessed value.

The initial $25,000 exemption applies to all property-tax levies, including school district taxes. An additional exemption applies to non-school levies.

HJR 1-F would substantially increase the exemption for non-school property taxes.

For qualifying residents, the proposed schedule is:

• January 1, 2027: Up to $150,000 of assessed value exempt from non-school property taxes
• January 1, 2028: Up to $250,000 of assessed value exempt from non-school property taxes
• January 1, 2029 and after: The $250,000 amount would be adjusted for positive inflation

The existing school-district exemption would remain limited to the first $25,000 of assessed value.

Is This $250,000 Off Your Property-Tax Bill?

No.

This is the most important distinction to understand.

A $250,000 homestead exemption does not mean the government sends you $250,000 or removes $250,000 from the price of your home.

It means up to $250,000 may be removed from the assessed value used to calculate certain non-school property taxes.

For example, imagine a qualifying home has an assessed value of $400,000. If the first $250,000 were exempt from applicable non-school levies, those levies would generally be calculated on the remaining $150,000 of taxable value. School district taxes would still be calculated separately under the school-tax exemption rules.

Your actual savings would depend on several factors:

• The home’s assessed value
• The Save Our Homes benefit attached to the property
• The applicable county, city and special-district millage rates
• Whether the home is located inside a municipality
• Whether the owner qualifies under the residency provisions
• Non-ad valorem assessments appearing on the tax bill

The market value, assessed value and taxable value of a Florida property are not always the same number. That is why buyers should never estimate future taxes by simply copying the current owner’s tax bill.

Which Property Taxes Would Still Remain?

Even if HJR 1-F passes, qualifying homeowners would not necessarily receive a zero-dollar property-tax bill. Several charges could remain.

School District Taxes

The proposed $150,000 and $250,000 exemptions would not apply to school district levies. The existing exemption of up to $25,000 would continue to apply to school taxes.

Value Above the Exemption

If a home’s assessed value is greater than the applicable exemption, non-school property taxes could still be charged on the remaining taxable value.

Non-Ad Valorem Assessments

Florida property-tax bills frequently include charges that are not calculated from the property’s value. Examples may include:

• Solid-waste assessments
• Fire assessments
• Street-lighting assessments
• Water or sewer assessments
• Community development district assessments
• Other special assessments

These charges are not automatically removed by increasing the homestead exemption.

Special-Benefit Assessments

The proposed constitutional language also excludes assessments for special benefits from the standard homestead exemption.

The proposal could create substantial savings for some homeowners, but it should not be described as a guaranteed elimination of every charge on a Florida tax bill.

Who Could Qualify for the Larger Exemption?

The proposed language divides qualifying homeowners into different groups based partly on when they maintained permanent Florida residency.

The enhanced exemption would be available to qualifying property owners who maintained permanent residence in Florida as of December 31, 2026 and who establish homestead. For that group:

• The non-school exemption could rise to $150,000 in 2027
• It could rise to $250,000 in 2028
• It could increase with positive inflation beginning in 2029

The exact application process would be administered through state law and county property-appraiser offices.

Homeowners would still need to qualify for homestead exemption. Owning a home in Florida by itself is not enough. The home must generally be the owner’s permanent primary residence, and the owner must meet Florida’s homestead eligibility requirements.

Second homes, seasonal properties and properties operated as rentals do not qualify for the standard homestead exemption. Visit the Lee County Property Appraiser homestead information page for local eligibility details.

How Would the Five-Year Residency Rule Work?

One of the most controversial parts of HJR 1-F is its treatment of people who establish permanent Florida residency after the end of 2026.

Under the proposal, certain new residents would initially receive an exemption of up to $50,000 from non-school levies. Beginning with the fifth year of the exemption, they could become eligible for the larger amount available to qualifying longer-term Florida residents.

In simple terms, the proposal creates two general tiers:

Established Florida Residents

People who maintained permanent Florida residency as of December 31, 2026 could potentially access the expanded exemption beginning in 2027, assuming they otherwise qualify for homestead.

Newer Florida Residents

People establishing permanent Florida residency after the cutoff could generally receive the smaller non-school exemption for their first four years and qualify for the larger exemption beginning with the fifth year.

Beginning in 2030, the proposal would allow a county or municipality to shorten the waiting requirement through a two-thirds vote when it determines that doing so addresses a critical local need. That provision could become important in communities trying to recruit teachers, law-enforcement officers, healthcare professionals or other essential workers.

The final administrative details would depend on implementing legislation and guidance from property-appraiser offices. Anyone making a major purchase or relocation decision should not rely on a general article as a substitute for advice from the appropriate property appraiser, attorney or tax professional.

What Would Change for Investment Properties and Second Homes?

Investment properties, vacation homes, short-term rentals and second homes would not receive the proposed $250,000 homestead exemption. The expanded exemption is tied to qualifying homesteaded property.

However, HJR 1-F includes a separate provision that could benefit many non-homestead property owners.

Florida currently limits annual increases in assessed value on many non-homestead properties to 10% for non-school levies. The proposal would reduce that cap to 5% beginning January 1, 2027.

That could apply to categories such as:

• Investment homes
• Vacation homes
• Rental properties
• Commercial real estate
• Certain apartment properties
• Other qualifying non-homestead real estate

This does not cut the property’s current assessed value in half. It means the assessed value would generally be prevented from increasing by more than 5% annually for the applicable levies, rather than the current 10% cap.

A change of ownership could still trigger reassessment under Florida law. For Southwest Florida investors, the proposal could slow future assessment growth, but it would not give an investment property the same exemption available to a primary residence.

How Much Could Homeowners Potentially Save?

There is no single savings number that applies to every Florida homeowner. The value of the exemption depends on the amount of additional assessed value removed and the combined non-school millage rate applied to that value.

A mill represents $1 of tax for every $1,000 of taxable value.

For illustration only, assume a qualifying homeowner receives approximately $200,000 more in exempt value once the exemption reaches $250,000.

These are simplified examples, not estimates for a particular home. The actual result may be higher or lower depending on the property, taxing authorities, municipality, assessed value and exemptions. The 2027 exemption would also be limited to $150,000 before increasing to $250,000 in 2028.

Homeowners should use the Lee County Property Appraiser tax estimator and consult the county property appraiser before relying on a projected savings number.

What Could This Mean for Southwest Florida Homeowners?

HJR 1-F could have several important effects in Fort Myers, Cape Coral, Naples, Bonita Springs, Estero and surrounding areas.

Current Homesteaded Homeowners

Long-term Florida residents with homestead exemption could see meaningful reductions in the non-school portion of their tax bills, particularly when their assessed values exceed the proposed exemption. The benefit could be especially noticeable for owners whose taxable values have grown over time.

People Planning to Relocate

The residency cutoff creates a major planning issue for buyers considering a move to Florida. A person’s eligibility could depend on whether they maintained permanent Florida residency by the end of 2026.

That does not mean someone should rush into a home purchase solely because of a proposed tax amendment. The amendment has not been approved, and homestead qualification involves more than a closing date. However, anyone already planning a Florida relocation should understand that residency timing may become financially important if the proposal passes.

Buyers Comparing Homes

Buyers should continue estimating property taxes based on current law until the amendment is approved and implemented.

• Do not assume the proposed exemption will pass.
• Do not assume you will qualify for the maximum amount.
• Do not use the seller’s existing tax bill as your estimate.

The seller may have a large Save Our Homes benefit, portability, veteran exemption, senior exemption or other tax treatment that will not transfer to the buyer. See my Florida Homestead Exemption 2026 guide and closing costs Florida breakdown for full buyer context.

Sellers

A lower future property-tax burden could improve affordability for some primary-residence buyers. That could become a positive selling point for Florida homes, particularly in areas where insurance, taxes and HOA costs have created affordability concerns. However, it would be premature to claim that the amendment will automatically raise home values or create a surge in demand. Real estate prices are influenced by interest rates, inventory, insurance costs, employment, migration and many other factors.

Investors

Investors would not receive the expanded homestead exemption, but the proposed 5% assessment cap could provide more predictable assessment growth over time. Investors should remember that a sale can trigger reassessment and that the cap does not apply in the same way to every portion of a property-tax bill. For more on the local investment landscape, see my cost of living in Fort Myers guide.

Why Are Local Governments Concerned?

Property taxes fund a significant share of local government operations. The proposed amendment restricts the permitted uses of county and municipal property-tax revenue to specified public purposes, including:

• Law enforcement, fire protection and emergency medical services
• Education and public schools
• Roads, bridges and other infrastructure
• Stormwater and flood-control projects
• Natural-resource projects
• Existing debt and bond obligations
• Local government retirement obligations
• Certain government operations and administration

Supporters argue that the proposal would provide meaningful relief to homeowners while protecting core public services. Critics and local-government officials are concerned that a larger exemption could significantly reduce revenue available to counties, municipalities and special districts.

At the time of the legislative analysis, the final statewide revenue impact had not been fully determined. Legislative staff described the impact on local government revenue as negative but indeterminate.

That uncertainty will likely become a major part of the public debate before November. The amendment could reduce the taxable value of a large number of homesteaded properties. Local governments would then have to adjust budgets, millage rates, service levels or other revenue sources within the limits of Florida law.

The effect would not be identical in every county. A large, rapidly growing county with a broad tax base may experience the change differently from a smaller county with fewer taxable properties.

What Happens Next?

The proposal will be submitted to Florida voters during the November 3, 2026 general election.

For the amendment to pass:

• At least 60% of voters voting on the measure must approve it
• A simple majority is not enough
• If approved, the amendment would take effect January 1, 2027
• If it fails to receive 60%, the current property-tax structure remains in place

The proposal’s final placement and numbering on the ballot will be handled through the state election process. Voters should read the final ballot language carefully. The measure addresses more than just the headline $250,000 exemption. It also includes provisions affecting new residents, non-homestead assessment growth, local-government revenue and future exemptions.

This article will be updated when the state publishes the final amendment number, ballot financial-impact information and additional implementation guidance.

What Homeowners and Buyers Should Do Now

There is no reason to panic or make a rushed real estate decision based only on HJR 1-F. There are, however, several smart steps homeowners and buyers can take.

File for Homestead Under Current Law

The proposed amendment does not replace the need to apply for homestead exemption. If you own and occupy a qualifying primary residence, make sure you understand the January 1 residency requirement and March 1 filing deadline. My Florida Homestead Exemption 2026 guide explains the current process, required documents, Save Our Homes protection and portability.

Budget Using Current Tax Law

Until Florida voters approve the amendment, buyers should calculate affordability using the current property-tax structure. Any potential future reduction should be treated as a possible benefit, not guaranteed savings.

Estimate Taxes Based on Your Purchase Price

A buyer’s future taxes can be significantly different from the seller’s current taxes. Use the county property appraiser’s tax estimator and account for reassessment following a change of ownership.

Document Your Residency

The proposal makes the timing of permanent Florida residency important. Keep accurate records involving your driver’s license, vehicle registration, voter registration, declaration of domicile and primary-residence address. The property appraiser determines homestead eligibility based on the complete facts, not one document alone.

Watch the Final Ballot Information

This article will be updated when the state publishes the final amendment number, ballot financial-impact information and additional implementation guidance from the Florida Division of Elections.

Bottom Line

Florida property taxes have not been eliminated.

HJR 1-F is a proposed constitutional amendment that would create a substantially larger exemption from non-school property taxes for qualifying homesteaded homeowners.

If approved by at least 60% of Florida voters:

• The applicable non-school exemption could rise to $150,000 in 2027
• It could rise to $250,000 in 2028
• School district taxes would remain
• Many non-ad valorem assessments would remain
• Certain newer Florida residents would face a waiting period
• The annual non-homestead assessment cap would decrease from 10% to 5%

For existing homeowners, the proposal could mean meaningful savings. For people relocating to Florida, the residency provisions could become an important planning consideration. For investors, the biggest potential benefit is the lower assessment-growth cap, not the expanded homestead exemption.

The most important point is that none of these changes are guaranteed yet. Florida voters will make the final decision in November.

If you are buying or selling in Fort Myers, Cape Coral, Naples, Bonita Springs or Estero, property taxes should be part of the conversation before you make a decision, not something you discover after closing.

I help buyers estimate future ownership costs, understand homestead timing and compare the true monthly cost of homes throughout Southwest Florida.