The Florida House of Representatives approved a constitutional amendment Thursday that would eliminate all non-school property taxes on homesteaded properties starting January 1, 2027. The 80-30 vote fell strictly along party lines, with Republicans backing the measure and Democrats opposing it.
The proposal faces steep odds of reaching voters. The Florida Senate has not introduced any property tax legislation this session, and joint resolutions require three-fifths majorities in both chambers to appear on the ballot. The regular legislative session ends March 13, though House Speaker Daniel Perez suggested Thursday the session could extend “another three weeks or another three months.”
What the Amendment Would Do
House Joint Resolution 203 would exempt homesteaded properties from all non-school property taxes if 60 percent of voters approve it in November 2026. School taxes, which typically comprise about half of a property tax bill, would remain in place.
The measure represents a dramatic shift from Rep. Monique Miller’s original proposal. The Palm Bay Republican initially suggested gradually increasing the homestead exemption by $100,000 annually over 10 years. After fiscal analysis, she amended the resolution to full elimination.
“After looking at the numbers, it became incredibly clear that we have the ability to do this without putting undue burdens on local government, and I believe that it can be done,” Miller told the chamber.
Florida currently exempts the first $50,000 of assessed value on primary residences from property taxes. The first $25,000 is fully exempt, while the next $25,000 is exempt only from non-school taxes. The state’s Save Our Homes provision caps annual assessment increases at 3 percent for homesteaded properties.
The Revenue Gap
The state’s Revenue Estimating Conference projects the amendment would cost local governments $13.3 billion annually. House staff analysis estimates a $4.8 billion negative cash impact and $14.7 billion recurring loss to local non-school property tax revenues in fiscal year 2027-28.
Non-school property taxes fund counties, cities, water districts, and special districts. These revenues support law enforcement, fire departments, parks, infrastructure, and other essential services. In many Florida counties, property taxes account for 40 to 50 percent of local budgets.
Miller defended the proposal against criticism that it would bankrupt local governments, saying they would need to do “more with less.” She cited reports showing local government budgets had grown in recent years.
Rep. Robin Bartleman, a Broward County Democrat, countered with specific numbers. “There are over 100 cities that after you do this will not even have enough money to maintain the local level of enforcement,” she said.
Rep. Rita Harris of Orlando called the measure a “ruse” that would defund police, fire departments, and waste management. “At the same time, in order to balance the ledger, policymakers should be looking to new ways to raise revenue, like through closing corporate income tax loopholes or taxing transfers of high-value real estate and intangible property,” Harris said.
Jacksonville Republican Rep. Dean Black fired back, saying Democrats were engaging in “shrill debate” and noting the resolution protects funding for police. “There’s really only one party that has historically supported defunding the police,” he said.
Senate Resistance and DeSantis’s Role
Republican Sen. Ed Hooper, chairman of the Senate Appropriations Committee, said Wednesday his chamber would introduce its own measure, though “it won’t be as generous.” He suggested the Senate proposal could come during the regular session or a special session, adding that “whatever we send to the voters has to be agreed upon, totally, and that may be where the difficulty begins.”
Gov. Ron DeSantis has championed the idea of eliminating property taxes over the past year but has not proposed specific legislation. Before Thursday’s vote, he posted on X that his office had been “working with members of the Senate who have been great partners.”
“Given that it can’t be voted on by the people before November, it’s better to do it right than do it quick,” DeSantis wrote.
Last fall, DeSantis dismissed a suite of House property tax proposals as “total half measures,” saying “there’s not one proposal that would get people excited about.” The governor has never detailed his own plan, leading to criticism that he is avoiding political heat by forcing the Legislature to take the lead.
Former Republican state Sen. Jeff Brandes wrote on X after Thursday’s vote: “No research, no public plan. He was never going to produce his own plan and be attacked/criticized. Making the Legislature take the heat was always the strategy.”
Who Benefits Most
The Florida Policy Institute denounced the vote, noting that Florida already has what the Institute on Taxation and Economic Policy calls the most regressive tax code in the nation. In Florida, the wealthiest residents pay the smallest share of their household income in state and local taxes.
“Instead of addressing inequities in the tax code, HJR 203, along with the other property tax reforms that Florida lawmakers are considering, would further entrench them,” the organization said in a statement.
Rep. Anna Eskamani, an Orlando Democrat, made a similar point during floor debate. “Those who make the most money will get the biggest tax break. Those who make less will see less,” she said, calling for “a balanced tax structure that is less regressive.”
The proposal would provide the largest dollar-value tax savings to owners of high-value homesteaded properties. A homeowner with a $500,000 property could save several thousand dollars annually in non-school taxes, while owners of more modest homes would see smaller reductions.
Renters would see no direct benefit and could face indirect costs if landlords raise rents to offset higher taxes on non-homesteaded properties or if local governments increase fees for services.
Other Property Tax Proposals
Two other House joint resolutions on property taxes have cleared committee assignments and await floor votes. House Joint Resolution 209 would expand homestead exemptions for insured properties, while House Joint Resolution 213 would cap Save Our Homes taxable value increases at 3 percent over three years, tightening the current annual 3 percent cap.
These proposals emerged from a House Select Committee on Property Taxes formed in 2025. Speaker Perez told reporters earlier this week that the House remains open to Senate proposals “provided those ideas ever materialize as actions.”
The House also advanced a separate constitutional amendment in 2025 that would exempt business farm equipment from property taxes. That measure is scheduled for the November 2026 ballot.
National Context
Florida’s push comes as states nationwide pursue property tax relief amid inflation and rising housing costs. Alabama raised business tangible personal property exemptions to $100,000 for the state portion in October 2025. Colorado’s inflation-adjusted exemption reached $56,000 per county in 2025, and Indiana eased property valuations the same year.
Michigan has seen efforts to eliminate all property taxes through a ballot initiative called “Ax MI Tax,” though that proposal has stalled. Missouri is implementing phased reductions in personal property taxes.
Many states that have cut property taxes have faced revenue shortfalls, leading to increased fees or sales tax hikes to fill budget gaps. These outcomes mirror warnings from Florida Democrats about potential consequences of the House proposal.
No state has eliminated property taxes on homesteaded properties at the scale Florida is considering. If approved by voters, the measure would position Florida as a national leader in property tax relief while creating unprecedented fiscal challenges for local governments.
The House vote sets up a potential confrontation with the Senate over competing visions for tax relief. With the regular session ending in three weeks and no Senate proposal yet filed, the path forward remains uncertain.
Sources
Revenue Estimating Conference Analysis | Florida Legislature
House Joint Resolution 203 | Florida House of Representatives