Florida Amendment 3 Passed in 2026: What It Means for Your Property Taxes
Florida voters passed Amendment 3 on November 3, 2026. The state’s unofficial count showed 61.99% yes as of November 4, and it needed 60%.
Where is your permanent home on December 31, 2026?
That date decides your homestead exemption on non-school property taxes.
Florida is my permanent home on that date
You can buy later and get the larger exemption once you qualify for homestead.
Florida becomes my permanent home after that date
You get the larger amount in the fifth year of your homestead exemption.
Do you have to buy by December 31, 2026? No. You can make Florida your permanent home while renting and buy later. See three buyers side by side.
Deciding when to buy? See what the market is doing now in Fort Myers, Cape Coral, Estero, Bonita Springs, Naples, or start with all of Southwest Florida.
- Today: up to $51,411 of assessed value is exempt from non-school taxes.
- School taxes: keep their $25,000 exemption.
- When you’ll see it: your August 2027 notice and November 2027 tax bill. Your 2026 bill does not change.
What does Amendment 3 mean for your situation?
I already have a Florida homestead exemption
Your non-school homestead exemption rises to as much as $150,000 in 2027 and $250,000 in 2028. Homestead generally renews each January 1 while you stay eligible.
What to do: keep the home as your permanent residence and look for the new amount on your August 2027 notice.
I rent in Florida and may buy later
If Florida is your permanent home on December 31, 2026, you can buy later and still get the larger exemption once you qualify for homestead.
What to do: keep dated copies of your lease, Florida driver license, vehicle registration and voter registration.
I am moving to Florida
If Florida is your permanent home on December 31, 2026, you qualify for the larger exemption once you qualify for homestead. If you become a permanent resident later, you start at $50,000, adjusted for inflation beginning in 2028, and get the larger amount in your fifth exemption year. Buying a home here does not establish permanent residence by itself.
What to do: read what counts, then decide what timing makes sense for your family.
I am selling my home
Your residency does not depend on the house you own. Apply for homestead on your next Florida home. If eligible, you can also transfer your Save Our Homes savings through portability.
What to do: start with a home value review so you can plan both sides of the move.
I own a second home, rental or commercial property
These properties do not get the homestead exemption. Starting January 1, 2027, the yearly limit on increases in assessed value for non-school taxes falls from 10% to 5%.
What to do: see what the limit does and does not do.
How much could Amendment 3 lower your property taxes?
An exemption lowers the value you are taxed on. A $150,000 exemption does not mean $150,000 off your bill. Enter your assessed value to see the change in non-school taxes.
On your August TRIM notice or your property appraiser’s website. Buying a home? Use the appraiser’s estimate for your purchase, since the seller’s value may not apply to you.
Preset rates are for selected tax districts. Your property’s rate may differ.
Your total millage minus the school millage.
Illustration only. It holds assessed value and tax rates steady and assumes standard homestead only. Other exemptions may reduce the change shown.
How we calculated this
This compares the new exemption with 2026 rules. The old exemption would have grown with inflation, and tax rates are set each year. The later-arrival figure leaves out the inflation adjustment that starts in 2028. If you have senior, veteran, disability or other exemptions, this may overstate your change. Amendment 3 does not change school taxes or charges not based on value.
Preset rates are the actual 2026 rates for districts 057, 032, 017 and 010 in the Lee County millage book, with school millage removed. Rates are rounded for display. Your district may differ.
See examples at different assessed values
At the Cape Coral rate, for an owner who qualifies for the larger exemption:
| Assessed value | 2027 | 2028 |
|---|---|---|
| $100,000 | $489 | $489 |
| $150,000 | $991 | $991 |
| $250,000 | $991 | $1,997 |
| $400,000 | $991 | $1,997 |
At a fixed tax rate, the change reaches its maximum at $150,000 of assessed value for 2027 and $250,000 for 2028. An owner with a low Save Our Homes assessment may see less than a recent buyer.
What should buyers and sellers check before a move?
Selling and buying in Florida
The December 31 test looks at where your permanent home was, so selling does not change it. Apply for homestead on your next home and, if eligible, transfer your Save Our Homes savings through portability. A home value review shows what your current home could sell for.
Buying a home
Do not count on the seller’s tax bill. The seller’s homestead exemption does not transfer to you, and the home is generally reassessed the January 1 after the sale.
Your bill depends on the appraiser’s assessment, local tax rates, any portability you bring and the exemption you qualify for. Two buyers of the same home could pay different amounts.
Our Monthly Cost to Own a Home calculator helps with the rest of the budget.
Moving here? Our Moving to Southwest Florida guide covers the other steps, and our Southwest Florida market pages show prices and trends for each area.
Who gets the larger exemption, and why does December 31, 2026 matter?
The amendment text gives the $50,000 starting amount to owners who had not maintained a permanent residence in Florida as of December 31, 2026. The test is where your permanent home was on that date, whenever you buy.
Three buyers, side by side
| Buyer | Florida is home on December 31, 2026? | Buys | First homestead year | Exemption on non-school taxes |
|---|---|---|---|---|
| Owns and makes it home by January 1, 2027 | Yes | By January 1, 2027 | 2027 | Up to $150,000 in 2027, then up to $250,000 in 2028 |
| Rents first, buys later | Yes | June 2027 | 2028 | Up to $250,000 |
| Moves here later | No. Moves in February 2027 | March 2027 | 2028 | Up to $50,000, adjusted for inflation starting in 2028, for 2028 through 2031. The larger amount, also adjusted for inflation, starts in 2032 |
Examples assume each buyer owns the home and makes it their permanent home by January 1 of the first homestead year shown, applies on time, stays eligible and has enough assessed value to use the exemption. They also assume no change in the waiting-period rules.
What can help show Florida is your permanent home?
Your property appraiser decides. Florida law says no single item proves it. Evidence includes:
- A Florida driver license or ID, and giving up your license from another state
- Florida vehicle registration and voter registration
- A recorded declaration of domicile
- Where you work and where your children go to school
- The address on your federal tax return and bank statements
- When your residency in another state ended
The state’s analysis says it is unclear how appraisers will verify past residency years later. Keep dated copies of your records, even if you plan to buy much later.
Owning a Florida home you use part of the year does not make it your permanent residence, and a resident benefit in another state can get in the way. If you are weighing a move this year, talk with a tax professional or attorney, since changing your residency affects more than this exemption.
When do the changes begin, and how do you file?
- Nov 17, 2026 State due to certify the results (Florida law)
- Dec 31, 2026 The residency date
- Jan 1, 2027 $150,000 exemption and 5% limit begin. Own the home and make it your permanent residence by this date to qualify for 2027 homestead.
- Mar 1, 2027 Usual deadline to file for 2027 homestead
- Aug 2027 TRIM notice of proposed taxes
- Nov 2027 First tax bills with the new exemption
- Jan 1, 2028 Exemption rises to $250,000. The $50,000 amount starts adjusting for inflation.
- Jan 1, 2029 The larger amount starts adjusting for inflation
You need your own application, because homestead does not transfer with the house. In other Florida counties, check with your property appraiser.
Filing in Lee County
File online, by email, by mail or in person by March 1. The appraiser asks for Social Security numbers for you and your spouse and proof of residency such as a Florida driver license or ID, vehicle registration or voter registration showing the property address. It may ask for more.
Filing in Collier County
New applications are made in person, and the county’s page says to file before March 1. Bring proof of ownership and Social Security numbers for applicants and spouses. Collier also lists a Florida driver license, Florida vehicle registration and, if you vote, Collier voter registration, each dated before January 1. Trusts, non-citizens and some other situations need more, so check the full list first. After March 1 you can pre-file for the next year.
What does Amendment 3 not change?
- School taxes. They stay in place, with the $25,000 exemption.
- Charges not based on value. Solid waste, stormwater and many CDD assessments stay on your bill.
- Save Our Homes. A continuing homestead’s assessed value can still rise by no more than 3% or inflation each year, whichever is lower. Sales and certain improvements follow different rules.
- Portability. The same rules apply when you move your savings to your next Florida homestead.
- Other exemptions. Senior, veteran, disability and widow or widower exemptions stay as they are, and some can lower or remove a bill for those who qualify.
What changes for second homes, rentals and commercial property?
Starting in 2027, the assessed value of qualifying property for non-school taxes can rise by no more than 5% a year instead of 10%. School taxes are outside this limit.
The limit slows how fast the value can grow. It does not cap your tax bill or lower today’s value. Certain improvements can follow different rules, and a property is generally reassessed after it sells.
What else changes, and what is still pending?
Local governments still set their own tax rates each year, and a rate change would change the numbers on this page.
How counties and cities can spend property taxes
Counties and cities must use property tax revenue for a listed set of purposes: public safety, schools, infrastructure, natural resources, bonds and debt, employee retirement, and operations and administration, including spending they approve unless state law bars it.
State estimates of lower local revenue
The state’s July 2026 estimate compares against its baseline forecast. County and city figures include their dependent special districts.
| Government | 2027-28 | 2028-29 |
|---|---|---|
| Lee County commission | $99.9M | $184.9M |
| Fort Myers | $10.5M | $19.9M |
| Cape Coral | $31.1M | $56.9M |
| Estero | $1.0M | $2.0M |
| Bonita Springs | $1.6M | $3.1M |
| Collier County commission | $47.7M | $91.9M |
| Naples | $1.4M | $2.7M |
These are fiscal-year estimates, not adopted budgets. How each government responds is up to that government, and the estimates do not show that any tax rate will change.
Rules still to come
The state’s analysis says the exemption and the 5% limit take effect on their own. The Legislature is still directed to set procedures for parts of the amendment, including the rules for later arrivals, and appraisers say more administrative details may follow. The amendment also directs the Legislature to set procedures for counties and cities to raise their homestead exemptions further, and special districts can do so by referendum. It does not set a date when non-school homestead taxes end. We will update this page as details come.
The ballot summary says the later-arrival rule applies “to the extent permitted by the U.S. Constitution.” Starting in 2030, a county or city can shorten the wait for its own property-tax levy by a two-thirds vote of its governing body if it finds a critical local need.
Frequently Asked Questions
Do I have to buy a home by December 31, 2026?
No. You can make Florida your permanent home while renting and buy later. A seasonal stay or a plan to move later does not count. To get homestead for a year, you generally must own the home and make it your permanent home on January 1 of that year, then apply by March 1. If Florida is your permanent home on December 31, 2026, and you buy in June 2027, your first homestead year is generally 2028, when the exemption on non-school taxes can reach $250,000.
Did Amendment 3 pass in Florida?
Yes. The state’s unofficial returns showed 61.99% voting yes as of November 4, above the 60% it needed. State certification is scheduled for November 17, 2026.
Do I need to apply again if I already have homestead?
Your homestead generally renews each January 1 while you stay eligible. Tell your property appraiser about changes in ownership, residence or use. Hillsborough County’s tax collector says existing owners do not need to file anything new. As of November 4, 2026, the Lee and Collier filing pages did not address the new amount. We will add their instructions here when they do.
Is a Florida driver license enough to prove I lived here on December 31, 2026?
A license helps, but no single item settles it. The property appraiser looks at several facts, and we have not seen guidance on how appraisers will check that date.
I spend winters in Florida. Does that count?
Owning a home and spending the season here does not make Florida your permanent home. If you make it your permanent home by December 31, 2026, you can qualify for the larger exemption once your home qualifies for homestead.
Does Amendment 3 eliminate my property tax bill?
No. It leaves school taxes in place, along with charges not based on value, such as solid waste, stormwater and many CDD assessments.
What if I live in Florida now, move away and come back?
The state’s July 2026 analysis says someone who was a permanent resident on December 31, 2026 would start at the higher amount when they return. It also says proving that years later may be hard, so keep your records.
What if only one spouse was a Florida resident on December 31, 2026?
The sources we reviewed do not settle this. Ask the property appraiser in your county before you plan around either amount.
Planning to sell and buy another home? Start with what your house could sell for, then we’ll walk through what Amendment 3 means for the home you buy next.
An agent will reach out personally within one business day. No pressure, just answers.
This page explains the law and takes no position on the amendment. It is general information and not tax or legal advice. Your county property appraiser decides homestead eligibility. First published June 12, 2026. Checked November 4, 2026.
Sources: CS/HJR 1F enrolled text; official ballot summary; Florida Election Watch; Florida Senate bill summary; Revenue Estimating Conference, July 10, 2026; Pinellas County Property Appraiser; Lee County Property Appraiser; Collier County Property Appraiser.
Get the update
Free · Two quick steps · Unsubscribe anytime