Property Tax Amendment Portal

The property tax amendment, titled "Save Our Homes from Excessive Property Taxes," would amend the Florida Constitution to increase the homestead exemption from $50,000 to $150,000 effective Jan. 1, 2027, and then to $250,000 effective Jan. 1, 2028. It also directs the Legislature to establish a process for local governments to further increase the exemption over time, up to a home's full value. The $150,000 exemption would take effect in FY28, and the full $250,000 exemption would be in place in FY29. The amendment would also reduce the annual assessment cap on non-homestead property from 10% to 5%. The proposal is scheduled to go to voters on the November 2026 ballot. If approved by 60% of voters, it would take effect with the 2027 tax year.

A homestead property is a homeowner's primary residence that qualifies for Florida's homestead exemption benefits and Save Our Homes provisions. Vacation homes, rental properties, and investment properties generally do not qualify.

The proposed amendment would increase the exemption from the current $50,000 to $250,000 over two years. The amendment also directs the Legislature to create, by general law, a uniform procedure allowing counties and municipalities to increase the homestead exemption over time, up to a property's full value for non-school taxes.

No. Beginning in 2028 for the new-resident exemption and in 2029 for the $250,000 exemption, the exempt amounts adjust each year upward for inflation when the Consumer Price Index rises. They do not decrease in years when prices fall. Under these provisions, the share of a home's value that is taxed would decrease over time, separate from the initial two-year phase-in.

Alachua County's local-impact materials estimate that a $250,000 homestead exemption would reduce Alachua County General Fund property tax revenue by more than $48.9 million. A broader ad valorem impact table estimating the combined effect of the homestead increase and the non-homestead cap reduction shows a potential FY29 General Fund impact of about $52.74 million and a total ad valorem impact of about $65.9 million when the MSTU impact is included.

Alachua County's FY26 General Fund and MSTU Law Enforcement Ad Valorem revenue is $368.26 million, with $227 million coming from property taxes. After state mandates, judicial obligations, constitutional offices, and other required funding, the County's local-impact materials estimate that the $250,000 exemption and non-homestead cap reduction would result in an estimated $17.583 million funding deficit for the county-operated general government services identified in those materials. Those services include Emergency Management, Emergency Medical Services not fully funded by fees, Animal Resources, parks, code enforcement, community support services, roads, growth management functions not covered by fees, facilities, and other county operations.

A lower property tax bill for eligible homestead owners would correspond with lower property tax revenue for services supported by that revenue. Service levels, fees, assessments, or other budget actions would depend on future budget decisions by the Board of County Commissioners and other relevant public entities.

The amendment does not create a new, dedicated, recurring state funding source to replace the revenue local governments would lose.

Alachua County has reduced the countywide millage rate for nine consecutive years, moving from 8.9290 mills in FY17 to 7.6000 in FY26, a 15% overall reduction. Countywide property taxes are projected to generate $227 million in the FY26 budget. The County's local-impact materials indicate that projected revenue reductions may require budget decisions affecting services, required obligations, or other funding sources. Some County funding obligations are set by law or associated with public safety, courts, constitutional officers, infrastructure, and state mandates.

If property tax revenue declines and spending obligations remain, local governments may consider changes to service levels, fees, assessments, or other funding mechanisms. Those mechanisms can affect homeowners, renters, and businesses.

If approved by voters, the amendment would take effect Jan. 1, 2027. The initial exemption would apply to the 2027 tax year and the FY28 budget, with the larger $250,000 exemption applying to the FY29 budget.

No. The additional homestead exemption would apply to qualifying homesteaded primary residences. The proposal also includes provisions reducing annual assessment growth caps on non-homestead properties from 10% to 5%, which could slow future tax increases on those properties.

A person who becomes a Florida resident on or after Jan. 1, 2027 would start with a $50,000 non-school homestead exemption rather than the larger amount. That person would become eligible for the full exemption after receiving the current $50,000 homestead exemption for 5 years. Current Florida homestead owners are not subject to this waiting period.

Property taxes are one of the revenue sources supporting county operations, including public safety, emergency management, infrastructure, parks, environmental programs, community services, and constitutional offices. Reductions in property tax collections could require changes to County budgets, service levels, fees, or alternative revenue sources.

In part. The amendment would place in the state constitution a list of allowable uses for county and city property taxes, including public safety, education and public schools, infrastructure, natural resources, local bonds and debt, employee retirement obligations, and a category covering the operations and administration of county and city government and expenditures approved by their governing bodies. The listed category for operations and administration is broad. The effect on local services would depend in part on the amount of revenue available after any reduction.

No. School taxes and taxes on other property, such as rentals, second homes, and commercial property, would continue. The amendment would also direct the Legislature to create a procedure allowing local governments to raise the homestead exemption to a property's full value for non-school taxes. Alachua County impact materials estimate that the $250,000 exemption alone would reduce General Fund property tax revenue by more than $48.9 million.

Yes. Alachua County's local-impact materials identify MSTU-Law as a Municipal Services Taxing Unit dedicated to law enforcement in the unincorporated area and several municipalities that do not maintain their own law enforcement. A separate impact table estimates that the FY29 MSTU, if the $250,000 exemption alone were applied, would reduce about $12.7 million.

The amendment does not identify a recurring source of replacement. Local governments could evaluate service reductions, alternative revenues, fees, assessments, state support, or other budget strategies.

A companion law changed the votes required to raise the rate. A simple majority of the Board can set the rate only up to the rolled-back rate, which is roughly the rate that collects the same revenue as the prior year. A two-thirds vote of the Board is required to go above that, and a unanimous vote of the Board, or approval by voters in a referendum, is required to exceed 110% of the rolled-back rate. Replacing the projected revenue reduction through the millage rate alone could require a unanimous Board vote or voter approval, depending on the rolled-back rate and the rate proposed.

Yes. If local governments lose property tax revenue, they may evaluate alternative funding mechanisms, including solid waste fees, stormwater fees, fire assessments, impact fees, permit fees, licensing fees, or other charges. Residents could experience fee increases, service reductions, or both.

Potential responses could include service level reductions, hiring freezes, delayed capital projects, increased user fees, special assessments, seeking additional state funding, operational efficiencies, and other cost reductions. A revenue reduction at the levels estimated in County materials could require a combination of strategies.

If approved by voters, the change would be written into the Florida Constitution. Reestablishing the affected revenue authority would likely require another constitutional amendment and statewide voter approval.

The proposal will be placed on the statewide ballot in November 2026 and must receive 60% voter approval to take effect. If approved, implementation would occur over multiple years.

Yes. The exemption applies to non-school property taxes. School district property taxes would continue. The amendment raises the homestead exemption; it does not, by itself, eliminate a homeowner's entire tax bill.

No. The amendment applies to non-school levies. School district property taxes are not affected. Because school district taxes are not affected, the amendment would not eliminate all homeowner property taxes.

Renters would not receive a direct homestead exemption benefit because the homestead exemption applies to owner-occupied primary residences. Renters could be affected indirectly through new fees, reduced services, or changes in rents as property costs shift.

Alachua County's local-impact document estimates that a $250,000 homestead exemption and non-homestead cap reduction would reduce General Fund property tax revenue by more than $48.9 million and the MSTU Law Enforcement by more than $12.7 million. The broader ad valorem impact table estimates a FY29 General Fund impact of about $52.7 million and an MSTU Law Enforcement impact of about $13.2 million, for a total ad valorem impact of about $65.9 million.

No. Alachua County Government is providing information about the proposed amendment and is not taking a position on how residents should vote. State law restricts local governments from using public resources to advocate for or against a ballot measure. Individual elected officials may express their own opinions.

A reduction in a recurring local revenue source could affect the County's financial position over time, depending on future budget decisions and financial conditions, which could affect borrowing costs, capital planning, and disaster recovery and emergency response capacity.

Alachua County's local-impact materials estimate that, after required funding obligations, the estimated $250,000 exemption value loss, and the non-homestead cap reduction, an estimated $17.583 million funding deficit would result. The general government services identified in those materials include emergency management, emergency medical services not fully funded by fees, animal resources, parks, code enforcement, community support services, roads, growth management functions, facilities, and other county operations.