Overview: The 6 Property Tax Proposals
The Florida House considered six separate constitutional amendments aimed at reducing property taxes for homestead properties. On February 19, 2026, HJR 203 passed the House 80-30 — the only proposal to receive a floor vote. It then died in the Senate Appropriations Committee when the regular session ended March 13. Governor DeSantis says a dedicated property tax special session will be called by the end of July 2026 to try to revive a measure for the November ballot.
All six proposals share one important characteristic: they only affect non-school property taxes. School district taxes, which make up approximately 40% of the average Florida property tax bill, would remain unchanged regardless of which proposal passes.
| Proposal | What It Does | Who Benefits | Revenue Impact |
|---|---|---|---|
| HJR 201 | Eliminates ALL non-school homestead taxes | All homesteaded properties | -$14.1 billion/year |
| HJR 203 | Phases out non-school taxes over 10 years | All homesteaded properties | -$2.9B year 1, grows annually |
| HJR 205 | Eliminates non-school taxes for 65+ | Seniors 65 and older | TBD |
| HJR 209 | Additional $200K exemption (if insured) | Insured homesteads | -$8.6 billion/year |
| HJR 211 | Removes $500K portability cap | Long-time homeowners moving | TBD |
| HJR 213 | Changes assessments to every 3 years with lower caps | All property owners | -$5.3 billion/year |
Key Point: School Taxes Remain
None of these proposals eliminate your entire property tax bill. School district levies would continue to be collected. For most Florida homeowners, this means approximately 40% of their current tax bill would remain even under the most aggressive proposal (HJR 201).
For a broader understanding of Florida's property tax elimination efforts, including Governor DeSantis's original proposal, see our comprehensive guide: Florida Property Tax Elimination: DeSantis Plan 2026.
What Leaders Are Saying
"Property taxes effectively require homeowners to pay rent to the government. Florida residents need relief."
Gov. Ron DeSantis
"Property taxes are something that we should 100 percent look at. The governor said he wanted to abolish them. I think that's brave, and it's a conversation that we need to have."
House Speaker Daniel Perez (R-Miami)
"I fully expect us to have something on the ballot for our constituents to eventually vote on. I do expect it to be one proposal for them to vote on."
Perez added that it is "somewhat still up in the air" what final proposal will emerge from the multiple bills under consideration. Update: Perez subsequently pushed HJR 203 through the House 80-30 on February 19, 2026.
House Speaker Daniel Perez (R-Miami)
January 2026
"We should not be putting our local governments in a situation where we're taking away tools, only to have them shift that burden in some other way. That will have the most adverse impacts on the people who need our help the most."
House Democratic Leader Fentrice Driskell
"Most states have three revenue sources: income tax, sales tax, and property tax. Florida has no income tax—we're already on 2 legs of a 3-legged stool. Eliminate property taxes, and you've gone to a unicycle."
Charles Chapman, Florida League of Cities
HJR 201: Full Elimination of Non-School Taxes
House Joint Resolution 201, sponsored by Rep. Kevin Steele (R), is the most far-reaching proposal. It would eliminate all non-school property taxes on homesteaded properties statewide.
What Gets Eliminated
- County property taxes
- City/municipal property taxes
- Special district taxes
- Water management district taxes
What Remains
- School district property taxes (~40% of bill)
- Taxes on vacation/second homes
- Taxes on rental properties
- Commercial property taxes
Estimated Savings
According to analysis by Broward County Property Appraiser Marty Kiar, the average Broward County homeowner would save approximately $2,400 per year under HJR 201. Savings in other counties would vary based on local millage rates.
Fiscal Impact
The State Revenue Estimating Conference projects HJR 201 would cut local government revenue by $14.1 billion in the first year. Supporters note that even with this reduction, local government spending would still exceed 2020 levels by approximately $3 billion.
Legislative Status
Passed State Affairs Committee (18-7 vote) on December 2, 2025. Stalled. Did not advance from Ways & Means Committee during the regular session.
HJR 203: Phased Elimination Over 10 Years
This proposal takes a gradual approach, giving local governments time to adjust to reduced revenues over a decade.
House Joint Resolution 203, sponsored by Rep. Monique Miller (R-Palm Bay), proposes a phased elimination of non-school property taxes. Rather than immediate elimination, it increases the homestead exemption by $100,000 each year for ten years, reaching complete elimination by 2037.
How It Works
Starting January 1, 2027, the homestead exemption for non-school taxes would increase by $100,000. Each subsequent year, the exemption increases by another $100,000 until all non-school property taxes on homesteaded properties are eliminated by 2037.
10-Year Phase-Out Schedule
- 2027: $100,000 exemption added
- 2028: $200,000 total exemption
- 2029: $300,000 total exemption
- ...
- 2037: Full elimination of non-school taxes
Estimated Savings
In the first year (2027), a homeowner with a $400,000 assessed value would save approximately $1,000-$1,500 on non-school taxes. Savings increase each year until reaching full elimination by 2037.
Key Differences from HJR 201
While HJR 201 eliminates non-school homestead taxes immediately, HJR 203 achieves the same result over a 10-year period. This phased approach is designed to give local governments and the state time to develop alternative revenue sources and adjust spending.
Fiscal Impact
According to the Florida Association of Counties, even in the first year, 40 counties would face a combined $2.9 billion impact. The full impact grows each year until reaching the same $14.1 billion as HJR 201 by 2037.
Legislative Status
Passed Ways & Means Committee on January 22, 2026 (party-line vote). Passed the House floor vote 80-30 on February 19, 2026 (party-line). Died in the Senate Appropriations Committee when the regular session ended March 13 with no hearing scheduled. Governor DeSantis expects a dedicated property tax special session by the end of July 2026, where HJR 203 could be revived or replaced by a Senate version.
HJR 205: Senior Exemption (Age 65+)
House Joint Resolution 205, sponsored by Rep. Juan Carlos Porras (R), targets property tax relief specifically for Florida seniors. It would eliminate all non-school property taxes for homesteaded properties owned by individuals age 65 or older.
Eligibility Requirements
- Homeowner must be 65 years of age or older
- Property must have active homestead exemption
- No income limits specified in current proposal
How This Differs from Existing Senior Exemptions
Florida already offers property tax exemptions for seniors, but most have income limitations. HJR 205 would provide complete elimination of non-school taxes for all seniors regardless of income, making it significantly more expansive than current programs.
Current Senior Benefits
- Additional $50,000 exemption (income-limited)
- Various county-specific programs
- Long-term resident discounts
Under HJR 205
- Complete elimination of non-school taxes
- No income restrictions
- Statewide uniform benefit
Legislative Status
Passed State Affairs Committee (18-7 vote) on December 2, 2025. Stalled. Did not advance from Ways & Means Committee during the regular session.
HJR 209: Insurance Incentive Exemption
This proposal cleared all House committees but was never brought to the House floor. It died on the Second Reading Calendar when the regular session ended March 13, 2026.
House Joint Resolution 209, sponsored by Rep. Demi Busatta (R-Coral Gables), takes an incentive-based approach by linking property tax relief to property insurance coverage. It provides an additional $200,000 homestead exemption for properties covered by comprehensive property insurance.
How It Works
Currently, Florida homestead exemptions cover the first $25,000 of assessed value from all taxes, plus $25,000-$50,000 from non-school taxes. HJR 209 would add another $200,000 exemption on assessed values between $25,000 and $250,000 for non-school taxes only.
Eligibility Requirements
- Active homestead exemption
- Property must be covered by comprehensive multiperil property insurance
- Insurance policy must be in force as of January 1 of the tax year
Estimated Savings
A $200,000 reduction in taxable value translates to approximately $2,000-$3,200 in annual savings, depending on local millage rates. Counties with higher tax rates would see larger savings.
The Insurance Connection
This proposal addresses two of Florida's biggest homeowner challenges simultaneously: property taxes and property insurance costs. By requiring insurance coverage, it incentivizes homeowners to maintain policies while offsetting some of that cost through tax savings.
Important Limitation
According to legislative analysis, approximately 16.9% of homesteaded properties do not currently have property insurance. These homeowners would not qualify for the additional exemption under HJR 209.
Fiscal Impact
The State Revenue Estimating Conference projects HJR 209 would reduce local government revenue by $8.6 billion annually.
Law Enforcement Protection
The House Ways & Means Committee added an amendment to HJR 209 prohibiting counties and municipalities from reducing total funding for law enforcement if the proposal passes. This addresses concerns about potential cuts to public safety services.
Legislative Status
Passed State Affairs Committee (18-7 vote) on December 2, 2025. Passed Ways & Means Committee (10-5 vote) on December 11, 2025. Cleared all committees of reference and placed on the Second Reading Calendar, but died there when the regular session ended March 13, 2026 without a floor vote. Only HJR 203 was brought to the floor.
HJR 211: Unlimited Save Our Homes Portability
House Joint Resolution 211, sponsored by Rep. Toby Overdorf (R), focuses on Save Our Homes portability - the ability to transfer accumulated tax benefits when moving to a new Florida home.
Current Portability Rules
Under current law, Florida homeowners can transfer up to $500,000 of their accumulated Save Our Homes benefit when purchasing a new homestead property. The Save Our Homes amendment caps annual assessment increases at 3% or the Consumer Price Index, whichever is lower.
What HJR 211 Would Change
This proposal would remove the $500,000 cap entirely for non-school taxes. Homeowners could transfer their full accumulated benefit regardless of amount. The $500,000 cap would remain in place for school district taxes.
Who Benefits Most
This proposal primarily benefits long-time Florida homeowners with large accumulated Save Our Homes benefits who want to move to more expensive properties. For example:
- A homeowner with $750,000 in accumulated benefits currently loses $250,000 when moving
- Under HJR 211, they could transfer the full $750,000 (for non-school taxes)
Practical Example
Consider a homeowner who purchased their home in 1995 for $150,000. The home is now worth $900,000, but thanks to Save Our Homes, it's assessed at only $250,000 - a $650,000 benefit. Under current law, they could only transfer $500,000 to a new home. Under HJR 211, they could transfer the full $650,000 for non-school tax purposes.
Legislative Status
Passed State Affairs Committee (18-7 vote) on December 2, 2025. Stalled. Did not advance from Ways & Means Committee during the regular session.
HJR 213: Assessment Increase Limitations
This proposal cleared all House committees but was never brought to the House floor. It died on the Second Reading Calendar when the regular session ended March 13, 2026.
House Joint Resolution 213, sponsored by Rep. Philip Griffitts Jr. (R-Panama City), takes a different approach from the other proposals. Rather than eliminating or exempting property taxes, it slows how quickly assessed values can grow — reducing tax bills by limiting future increases.
How It Works
HJR 213 changes non-school property assessments from annual to triennial (every 3 years) and lowers the caps on how much assessed values can increase during each cycle.
Current Law
- Homestead: 3% cap per year (up to ~9.3% over 3 years)
- Non-homestead: 10% cap per year (up to ~33% over 3 years)
- Assessed annually
Under HJR 213
- Homestead: 3% cap over entire 3-year period
- Non-homestead: 15% cap over entire 3-year period
- Assessed every 3 years
Who Benefits
Unlike the other proposals which focus exclusively on homestead properties, HJR 213 benefits all property owners — including owners of rental properties, vacation homes, and commercial real estate. Non-homestead property owners would see the largest relative reduction, with their maximum 3-year increase dropping from ~33% to 15%.
Fiscal Impact
The State Revenue Estimating Conference projects HJR 213 would reduce local government revenue by $5.3 billion annually. While significant, this is the smallest fiscal impact among the major proposals.
Law Enforcement Protection
Like HJR 203 and HJR 209, this proposal includes a mandate that local governments cannot reduce total funding for law enforcement, firefighters, and first responders below current levels.
Legislative Status
Passed Ways & Means Committee on January 27, 2026 (party-line vote). Cleared all committees of reference and placed on the Second Reading Calendar, but died there when the regular session ended March 13, 2026 without a floor vote. Only HJR 203 was brought to the floor.
Timeline & Requirements
For any of these proposals to become law, they must clear multiple hurdles. Because they amend Florida's constitution, the requirements are more stringent than ordinary legislation.
The Path to Your Ballot
House Committees & Floor Vote (Complete)
HJR 203 passed the House 80-30 on Feb 19, 2026 (exceeding the 60% threshold of 72 votes). It was the only property tax proposal to receive a floor vote. HJR 209 and 213 cleared committees but were not brought to the floor. HJR 201, 205, and 211 stalled before Ways & Means.
Special Session & Legislative Passage (Expected July 2026)
HJR 203 died in the Senate when the regular session ended March 13. For a measure to reach the November 2026 ballot, both chambers must pass a resolution with 60% approval in the property tax special session DeSantis expects to call by the end of July 2026. The Senate is expected to favor a less aggressive, phased version.
November 2026 Ballot (If Senate Passes)
Florida voters must approve with 60% majority. No presidential candidate has achieved 60% in Florida in modern history.
Implementation (If Voters Approve)
Under HJR 203, homestead exemptions increase by $100,000/year starting January 1, 2027, reaching full elimination by 2037.
Key Dates
| Date | Milestone |
|---|---|
| January 13, 2026 | 2026 Legislative Session begins |
| January 22, 2026 | HJR 203 clears Ways & Means Committee |
| January 27, 2026 | HJR 213 clears Ways & Means Committee |
| February 19, 2026 | HJR 203 passes House 80-30 (party-line vote). Only proposal to receive floor vote. Referred to Senate Appropriations. |
| March 13, 2026 | Regular session ends. HJR 203 dies in Senate Appropriations; HJR 209 and 213 die on the Second Reading Calendar. |
| April 28 – May 1, 2026 | Special session on redistricting, AI, and vaccines. Property tax not on the agenda. |
| May 12–29, 2026 | Budget special session to pass the overdue state budget. |
| By end of July 2026 | Dedicated property tax special session expected (DeSantis). Both chambers must pass a resolution by 60% to reach the ballot. |
| Late August 2026 | Ballot certified for printing — deadline for any amendment to qualify. |
| November 3, 2026 | General Election — voter approval required (60%) |
| January 1, 2027 | Earliest effective date for tax changes |
The 60% Requirement
The 60% voter approval threshold is significant. For context, no presidential candidate has achieved 60% in Florida in modern history. Amendment 4 (abortion rights) in 2024 received 57% support but failed because it didn't meet the 60% threshold.
Current Legislative Composition
Republicans hold supermajorities in both chambers of the Florida Legislature, exceeding the 60% threshold needed to place constitutional amendments on the ballot.
Florida House of Representatives
120 seats totalNeed 72 votes for 60% supermajority - Republicans exceed threshold by 13 seats
Florida Senate
40 seats totalNeed 24 votes for 60% supermajority - Republicans exceed threshold by 4 seats
Republicans hold supermajorities in both chambers, exceeding the 60% threshold needed. The House passed HJR 203 on party lines (80-30), but the Senate let it die without a hearing. Any measure now depends on the property tax special session DeSantis expects to call by the end of July 2026.
Concerns & Controversy
These proposals have generated significant debate. Understanding both perspectives can help voters make informed decisions.
Local Government Concerns
Cities and counties have raised alarms about the potential loss of revenue and its impact on services. South Pasadena Vice Mayor Thomas Reid stated: "We will need to cut or scale back vital services... That doesn't just mean fewer amenities, it means fewer protections."
Services That Could Be Affected
- Fire-rescue and emergency services
- Road infrastructure and maintenance
- Recreation programs and parks
- Water management and flood control
- Local law enforcement (though HJR 209 includes protections)
Revenue Impact Varies by Community
The impact would not be uniform across Florida. Some communities would lose far more than others. According to analysis of Broward County municipalities, revenue loss would range from 1% (Pembroke Park) to 75% (Parkland).
Tax Burden Shift
Critics argue these proposals could shift tax burden to renters and businesses. If local governments raise taxes on non-homestead properties to compensate, landlords may pass those costs to tenants, and businesses may raise prices.
Home Price Effects
Economic analysis projects that eliminating homestead property taxes could raise property values by 7-9%. While beneficial for current owners, this could make homeownership even more difficult for first-time buyers in an already expensive market.
Political Dynamics
A clear divide has emerged between the House and the Governor/Senate. House Speaker Daniel Perez pushed HJR 203 through the House 80-30 on February 19, but the Senate has shown no interest in matching the House's urgency. On the same day, Governor DeSantis sided with the Senate's slower approach, posting: "we've been working with members of the Senate... it's better to do it right than do it quick!" — a notable shift from his earlier criticism of the House for moving too slowly. Senate President Ben Albritton echoed this, saying "getting it right is more important than doing it quickly." No Senate companion bill existed for HJR 203, and it died in the Senate when the regular session ended March 13. Governor DeSantis now says a dedicated property tax special session will be called by the end of July 2026, once the overdue state budget is finished.
The Constitutional Question
Once embedded in Florida's constitution, reversing these changes would require another constitutional amendment with 60% voter approval. Critics emphasize the importance of getting the policy right the first time, as corrections would be extremely difficult.
What Homeowners Should Do Now
While these proposals work through the legislative process, there are concrete steps Florida homeowners can take to prepare and maximize their benefits regardless of outcome.
1. Verify Your Homestead Exemption
Most proposals apply only to homesteaded properties (HJR 213 also benefits non-homestead properties). If you haven't filed for homestead exemption, or if you've moved recently, make sure your exemption is active.
Check your exemption status2. Understand Your Current Tax Breakdown
Review your TRIM notice to understand how much you pay in school taxes vs. non-school taxes. This helps you estimate potential savings under each proposal.
3. Check Your Save Our Homes Benefit
If you're considering moving, calculate your accumulated Save Our Homes benefit. Use our portability calculator to understand how HJR 211 could affect your situation.
4. Review Your Property Insurance
If HJR 209 passes, only insured properties would qualify for the additional exemption. Verify your coverage is comprehensive and in good standing.
5. Register to Vote
These proposals require voter approval in November 2026. Make sure you're registered and informed before the election.
Check Your Current Exemptions
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Reader Poll: Where Do You Stand?
If any of these proposals make it to the November 2026 ballot, how would you vote? HJR 203 passed the House but died in the Senate; DeSantis expects a property tax special session by the end of July. Select Support or Oppose for each proposal to see how other Florida homeowners feel.
Vote on each proposal, then submit:
You must vote on all proposals or select "Oppose All"
Poll Results
0 votersThis is an informal reader poll and does not represent official voting.
Frequently Asked Questions
Common questions about Florida's 2026 property tax ballot proposals.
What are the 6 Florida property tax proposals filed in 2026?
+How much could I save under these proposals?
+When would these changes take effect?
+Would school taxes still apply?
+Why does HJR 209 require property insurance?
+What is HJR 211's unlimited portability?
+What happens to local services if these pass?
+Do I need to do anything now?
+Still Have Questions?
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Property Exemption Team
Our team includes real estate professionals and specializes in Florida Homeownership Guidance. We analyze current regulations, interview industry professionals, and provide educational resources to help Florida homeowners make informed decisions about property taxes and legislative changes.