As early voting gets underway across Florida, Amendment 3 is drawing heavy advertising and sharp debate over property taxes. The proposed constitutional change would significantly raise the homestead exemption for primary homeowners, which now stands at $50,000. Under the measure, the exemption would rise to $150,000 in 2027 and $250,000 in 2028, then adjust for inflation.
The exemption applies only to non-school taxes, so school levies would not change. Property appraisers said the change could save homeowners several thousand dollars a year. Opponents, including the Florida Sheriff’s Association in its ads, argue that local governments would lose billions that fund public safety, transportation, parks, libraries and services such as mosquito spraying and animal control.
The Florida Legislature placed the measure on the ballot in June. It must receive at least 60% approval to pass, and because it would be written into the state Constitution, it would be difficult to reverse.
Using a Hollywood example, a home assessed at about $318,000 paid $3,800 in total non-school taxes last year, which would drop to $2,400 in 2027 and $975 in 2028. The city’s share would fall from $1,988 to $502.
Supporters, including Coral Gables Mayor Vince Lago and state Rep. Alex Rizo, call it a bipartisan affordability measure. Critics, including Florida Policy Project’s Jeff Brandes, warn that cities and counties without large commercial tax bases would make up the difference through fees, such as water and garbage charges.
