2026 Property Tax Reform

Property Tax Reform will be a substantive issue during Florida's 2026 Legislative Session.  It is expected to be the priority of legislators and thus will receive attention from media and digital outlets.  It is critical that you stay informed on the issues, the alternatives, and the impacts of each.  FRPA will participate in coalitions with our local government partner organizations to ensure we have the information we need to arm you as the "boots on the ground" in communities across the State.  We will continue to identify resources that are helpful in communicating the value of local government and the potential impacts both to local governments as a whole, as well as identifiable impacts to parks and recreation.

The Florida League of Cities has created a Property Tax Educational Toolkit that is web-based.  This incredible resource is loaded with a video message, messaging tools, and excellent information explaining property taxes in general.  

The Florida Association of Counties has also created a Keep Florida Thriving web-based resource to assist in better understanding property taxes.  This yet another great resource that has a plethora of information pieces to allow the general public to better understand property taxes.

Below is a list of legislative proposals on Property Tax Reform.

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Accrued Save-Our-Homes Property Tax Benefit for Non-School Property Tax

HJR 211 by Representative Overdorf

Accrued Save-Our-Homes Property Tax Benefit for Non-school Property Tax; Proposes amendment to State Constitution to increase the maximum value of the accrued Save-Our-Homes benefit which may be transferred to a new homestead for all levies other than school district levies, prohibit counties and municipalities from reducing total funding for law enforcement, and provide an effective date.

Eliminates cap on portability, allowing a homeowner to transfer their entire accumulated Save Our Homes benefit to a new home, even if that home has a lesser value.

Status of HJR 211

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Ad Valorem Taxation

HB 215 by Representative Albert

Ad Valorem Taxation; Revises Save-Our-Homes portability benefits available to married persons establishing joint homestead; prohibits increase in prior year’s adopted millage rate from going into effect unless approved by specified vote; authorizes DOR to adopt emergency rules; provides for future expiration.

Makes various statutory changes including requiring a 2/3 vote for any increase in the millage rate and allowing newly married couples to combine their accumulated Save Our Homes benefits.

Status of HB 215

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Assessed Home Value Homestead Exemption of Non-School Property Tax

HJR 207 by Representative Abbott

Assessed Home Value Homestead Exemption of Non-school Property Tax; Proposes amendment to State Constitution to add a homestead exemption for levies other than school levies equal to 25 percent of the remaining assessed value after applying existing exemptions, provide construction, prohibit counties and municipalities from reducing total funding for law enforcement, and provide an effective date.

Creates a new homestead exemption for non-school property taxes equal to 25% of the assessed value of the house.  In addition to providing relief to current homeowners, it would also benefit first-time homebuyers.

Status of HJR 207

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Assessment of Changes, Additions or Improvements to Homestead Properties

SB 286 by Senator by Bernard 

Assessment of Changes, Additions, or Improvements to Homestead Properties; Revising the manner of assessing the value of changes, additions, or improvements to homestead property, etc.

Status of SB 286

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Distribution of Funds to Homestead Property Owners

HB 71 by Representative Holcomb

Distribution of Funds to Homestead Property Owners; Creates Homestead Property Tax Relief Program within DFS; defines “eligible homesteader”; requires CFO to annually issue warrants of specified amount to certain homestead property owners beginning & ending on specified dates; requires CFO to work with county property appraisers for specified purpose; provides future repeal.

Effective Date: 7/1/2026

Status of HB 71

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Elimination of Non-School Property Tax for Homesteads

HJR 201 by Representative Steele

Proposes amendment to State Constitution to exempt homestead property from all ad valorem taxation other than school district levies, prohibit counties and municipalities from reducing total funding for law enforcement, and provide an effective date.

Eliminates non-school homestead property taxes.

Status of HJR 201

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Elimination of Non-School Property Tax for Homesteads for Persons Age 65 and Older

HJR 205 by Representative Porras
SJR 270 by Senator Bernard
SB 272 by Senator Bernard

Elimination of Non-School Property Tax for Homesteads for Persons Age 65 or Older; Proposes amendment to State Constitution to exempt homestead property from all levies other than school district levies for persons who have attained age 65, prohibit counties and municipalities from reducing total funding for law enforcement, and provide an effective date.  Exempts Florida residents over the age of 65 from paying non-school homestead property taxes.

Status of HJR 205

Status of SJR 270

Status of SB 272

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Homestead Exemptions

SB 110 by Senator Arrington

Homestead Exemptions; Revising the circumstances under which a person may be deemed to have legal or beneficial and equitable title to certain property for homestead exemption purposes, etc.

Effective Date: Upon becoming a law

Status of SB 110

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Homestead Property Tax Benefits for Long-term Owners

SJR 274 by Senator Bernard
SB 276 by Senator Bernard

JOINT RESOLUTION by Bernard

Homestead Property Tax Benefits for Long-term Owners; Proposing amendments to the State Constitution to provide that the assessed value of homestead property may not increase after 20 years of ownership and residency, to provide an additional homestead tax exemption equal to 50 percent of the assessed value of property, other than school district levies, for persons who have owned and resided on the property as their permanent residence for 30 years or more, and to provide an effective date, etc.

Status of SJR 274

Status of SB 276

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Limitation on the Assessed Value of New Homestead Property

SJR 278 by Senator Bernard
SB 280 by Senator Bernard

Limitation on the Assessed Value of New Homestead Property; Proposing amendments to the State Constitution to limit the assessed value of new homestead property established after a change of ownership which had an assessed value of less than a certain amount to no more than 150 percent of the assessed value of the property for the preceding year for ad valorem taxation purposes and to provide an effective date, etc.

Status of SJR 278

Status of SB 280

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Maximum Millage Rates for the 2027-2028 Fiscal Year

HB 149 by Representative Chamberlin

Maximum Millage Rates for the 2027-2028 Fiscal Year; Provides method for determining the maximum county & school millage rates for fiscal year 2027-2028; provides for future repeal.

Effective Date: 7/1/2026

Status of HB 149

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Modification of Limitations on Property Assessment Increases

HJR 213 by Representative Griffitts

Modification of Limitations on Property Assessment Increases; Proposes amendment to State Constitution to modify limitations on assessment increases for both homestead and non-homestead property, prohibit counties and municipalities from reducing total funding for law enforcement, and provide an effective date.

Limits the growth in assessed value of non-school homestead property taxes to 3% over three years for homestead property (currently it is 3% per year) and 15% over three years for non-homestead property (currently it is 10% per year).

Status of HJR 213

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Phased Out Elimination of Non-School Property Tax for Homesteads

HJR 203 by Representative Miller

Proposes amendment to State Constitution to increase the exemption for homestead property from all ad valorem taxation other than school district levies annually for 10 years by a certain amount, to make homestead property exempt from all ad valorem taxation other than school district levies beginning in a specified year, to prohibit counties and municipalities from reducing total funding for law enforcement, and provide an effective date.

Phases out non-school homestead property taxes over a ten-year period.  Each year homeowners would receive an additional $100,000 exemption.  After ten years, all non-school homestead property taxes would be eliminated.

Status of HJR 203

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Property Insurance Relief Homestead Exemption of Non-School Property Tax

HJR 209 by Representative Busatta

Property Insurance Relief Homestead Exemption of Non-school Property Tax; Proposes amendment to State Constitution to increase by $100,000 the exemption for homestead property from all ad valorem taxation other than school district levies for homestead properties that have property insurance, to prohibit counties and municipalities from reducing total funding for law enforcement, and to provide an effective date.

Creates a new property insurance relief homestead tax exemption.  Homestead property owners who have property insurance will be entitled to an additional $100,000 exemption on non-school property taxes.

Status of HJR 209

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