Nov 3, 2026 General election — voters decide
60% voter approval required to pass
Jan 1, 2027 takes effect if approved
Florida ballot amendment · November 2026

What HJR 1F would mean for your property tax

Save Our Homes from Excessive Property Taxes is the official ballot title of HJR 1F — the November 2026 Florida amendment to raise the homestead exemption from $50,000 to $250,000. Enter your address to see your estimated impact — no login, no spin.

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Your estimated impact

Your annual property tax, year by year

Map of your property
—
—
Owner
—
County
—
Just value
—
Homestead
—
Today 2026
Current rules · $50K exemption
$0
estimated annual property tax
Your current baseline
If passes 2027
$150,000 exemption
$0
estimated annual property tax
You pay$0less
If passes 2028
$250,000 exemption · full impact
$0
estimated annual property tax
You pay$0less
School taxes unchanged $0 Non-school taxes reduced → $0

These numbers are estimates only and may contain errors — use them as a rough guide, not a tax bill. Calculations use your county's 2025 adopted millage rates; 2026 rates will be uploaded from 1 August 2026 once counties publish them. Estimates show ad valorem (millage-based) property taxes only — the portion HJR 1F affects. Your full tax bill may also include non-ad-valorem assessments (solid waste, stormwater, fire fees) which the amendment does not change. Senior, veteran, and disability exemptions you may qualify for are not yet applied. For your exact tax figures, contact your local county property appraiser. We are an independent private resource — not affiliated with, endorsed by, or acting on behalf of any government agency — and we accept no liability for decisions made using these estimates.

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The amendment in plain terms

What HJR 1F would change

Four changes to how Florida homestead property is assessed and taxed, phased in over 2027 and 2028.

Homestead exemption — the portion of your home's value exempt from most property taxes

$50K
Today · 2026
current exemption
$150K
2027
first increase
$250K
2028
full exemption

After 2028, the $250,000 exemption is adjusted annually for inflation. The exemption applies to non-school taxes only.

Schools protected
$0 reduction to the school tax base

School taxes don't change

The larger exemption applies only to non-school taxes. School funding is still calculated on your home's full value, exactly as it is today — so this amendment does not reduce the money schools receive from property tax.

Non-homestead assessment cap

10% 5%

The yearly limit on assessed-value increases for non-homestead property — rentals and second homes — drops from 10% to 5%, starting in 2027.

Residency for new buyers

5-year rule

People who establish a new homestead after 2027 must hold Florida residency for five years before the full expanded exemption applies to them.

Understanding the trade-off

Where does the money come from?

A larger exemption means homeowners pay less — and local governments collect less from property tax. Here's what relies on that revenue, what the amendment protects, and what both sides are saying.

$4.6B $8.4B/yr

Estimated reduction in annual revenue to non-school local governments — about $4.6 billion at first, growing to roughly $8.4 billion per year once fully phased in. Source: Florida House staff analysis, June 2026.

Share of local services funded by property tax
Public schools (K–12)~48%
Police & fire~21%
Roads & infrastructure~14%
Parks, libraries & other~10%
Constitutional offices~7%

Illustrative statewide averages. The school share (green) is funded from the school tax base, which HJR 1F leaves untouched.

What property-tax revenue may still fund
  • Public safety — law enforcement, fire & EMS
  • Public education and public schools
  • Infrastructure — roads, bridges & stormwater control
  • Natural-resource projects, including flood control
  • Local bonds & existing debt obligations
  • Retirement benefits for local-government employees
  • Operations of county officers, commissioners & municipalities

The amendment enumerates the local services property taxes may fund, holds the school tax base harmless, and phases changes over two years to give local budgets time to adjust.

In support
"Raising the exemption gives long-time residents real relief from rising assessments without reducing what schools receive."
— Placeholder attribution · statewide taxpayer association
Concerns raised
"Counties and cities will need to plan for reduced non-school revenue, which could affect service levels in some communities."
— Placeholder attribution · association of local governments

Both perspectives are presented with equal weight. Final attributions will be added when official statements are published.

What else is in the bill

Provisions voters often miss

A close reading of HJR 1F surfaces several details that rarely make headlines. None of them change whether the amendment passes — but they shape how it actually works.

  1. § 6 (4)(a)2

    The 5-year residency rule has a county-level override.

    Starting January 1, 2030, a county or city can vote by 2/3 majority to waive the requirement for a "critical local need." The term is undefined.

  2. § 4 (g)

    The non-homestead assessment cap drops from 10% to 5%.

    Vacation homes, rentals, and commercial property get half the annual increase. The ballot calls this "small business protection" — it applies to every non-homestead property in the state.

  3. § 6 (4)(b)1

    Special districts can exempt up to 100% of homestead value.

    Mosquito control, fire, water-management and similar districts can vote by referendum to zero out their share of homestead taxes — on top of the statewide exemption.

  4. Ballot · ¶1

    "Full elimination" is required, but with no deadline.

    The bill instructs the legislature to pass a schedule for full elimination of non-school homestead tax, but does not specify when that elimination must happen.

  5. § 6 (a)(1)

    Co-ops, 98-year+ leaseholds, and family LLCs still qualify.

    Homestead applies to indirect ownership through shares, memberships, or leaseholds initially in excess of 98 years. With the exemption growing to $250,000, structuring ownership through a trust or LLC becomes a meaningful planning decision.

  6. § 6 (c)

    Renter relief is now constitutionally allowed.

    The constitution explicitly authorizes the legislature to provide ad valorem relief to permanent-resident renters by general law — form and amount left to future legislation.

  7. § 6 (a)(1)

    The school tax base is structurally protected.

    Every tax-reducing provision in the bill excludes school district levies. The $25,000 school exemption stays in place and the school tax base does not shrink — this is the structural carve-out that made Senate passage possible.

  8. § 9 (a)(2)

    Property tax can only be spent on "core services."

    Counties and cities can only use property tax revenue for public safety (police, fire, EMS), education, infrastructure (roads, bridges, stormwater), natural-resource projects, debt service, employee retirement, and basic operations. Spending on anything outside that list is prohibited.

  9. § 4 (i)

    Wind hardening and solar installs don't raise your assessment.

    Existing exclusions for hurricane impact glass, shutters, and solar or renewable installs are preserved.

At the polls

What you'll see on the ballot To Be Confirmed

The official language, paired with what each part means in plain terms.

What the ballot says
What it means for you
01 Ballot title

SAVE OUR HOMES FROM EXCESSIVE PROPERTY TAXES.

In short

The homestead exemption goes up, and the yearly cap on how fast non-homestead values can rise comes down.

02 Ballot summary

This amendment benefits Florida taxpayers by:

Exempting homestead properties from taxation. Exempts the first $250,000 of a homestead's value from taxation for all levies other than school district levies and requires, through general law, a schedule for full elimination.

Ensuring funding for core services. Requires local governments to use remaining property taxes solely for core public needs including public safety, education and schools, infrastructure, and natural resources.

Protecting small businesses. Limits future property tax assessments on businesses.

Ensuring fairness for Florida residents. Requires any person who establishes Florida residency after January 1, 2027, to maintain Florida residency for five years prior to receiving the increased homestead exemption.

If approved, the amendment would take effect on January 1, 2027.

What each part means
  • 1 $250K exemption (non-school only): grows from $50,000 today to $150,000 in 2027, then $250,000 in 2028. School taxes still apply on full value.
  • 2 "Schedule for full elimination": the legislature is required to pass a future schedule eliminating non-school homestead tax entirely — with no deadline in the bill.
  • 3 Core services: remaining county and city property tax can only be spent on public safety, schools, infrastructure, natural resources, debt service, employee retirement, and basic operations.
  • 4 "Small business" cap: the annual assessment-increase cap on all non-homestead property (rentals, second homes, commercial) drops from 10% to 5% in 2027.
  • 5 5-year residency: new Florida residents (post Jan 1, 2027) keep the $50,000 exemption for years 1–4, then jump to the full $250,000 in year 5.
03 Financial impact statement FIEC placeholder

The Financial Impact Estimating Conference’s statement on state and local government revenue will appear here once published.

What to expect

Once published, this official state estimate will summarize the revenue effect. Independent analyses currently put the reduction near $4.6–8.4 billion a year for non-school local governments statewide.

The amendment must be approved by at least 60% of voters on November 3, 2026 to take effect. Ballot language is reproduced as required by Florida Statute 101.161; final wording is set by the Secretary of State.

Common questions

Questions homeowners are asking

Straight answers, drawn from the text of HJR 1F.

Do I need to apply or do anything?

If you already receive a homestead exemption, the larger exemption would apply automatically — there's nothing new to file. If you're claiming homestead for the first time, you apply through your county property appraiser the same way you do today.

Does this lower my school taxes?

No. The expanded exemption applies only to non-school property taxes. School district taxes are still calculated on your home's full value, exactly as they are today — which is why schools' funding base isn't reduced.

I just moved to Florida — what would I get?

Anyone who establishes a new homestead after January 1, 2027 keeps the current $50,000 exemption until they've held Florida residency for five years. After that, the full expanded exemption applies.

Are vacation homes, rentals, or businesses included?

The larger homestead exemption is only for owner-occupied primary residences. Non-homestead properties don't receive it — but their annual assessment-increase cap drops from 10% to 5% starting in 2027, which slows how fast their taxable value can rise.

When would the change take effect?

Only if at least 60% of voters approve it on November 3, 2026. If it passes, the first increase — to a $150,000 exemption — applies for 2027, reaching the full $250,000 in 2028, with inflation adjustments after that.

Does this change my Save Our Homes cap?

No. The existing Save Our Homes 3% annual cap on how much your homestead's assessed value can rise stays in place. The amendment adds a larger exemption on top of the protections you already have.

What if I sell and buy another home in Florida?

Florida's homestead portability rule lets you transfer up to $500,000 of the difference between your old home's just value and assessed value to your new homestead, preserving the savings you've built up over time. HJR 1F doesn't change this — and the new larger exemption then applies on top of your transferred cap.

Will solar panels or hurricane shutters raise my property tax?

No. Florida already excludes certain home improvements from raising your assessed value, and HJR 1F preserves these. Improvements made to your home's resistance to wind damage — impact glass, hurricane shutters, reinforced roofing — and installation of solar or other renewable-energy devices are not counted toward your assessment.

What happens to the homestead when I pass it to my children?

A change of ownership — including inheritance — resets the property's assessed value back to just value. The assessment cap your family built up over the years does not transfer to your heirs. If they make the home their permanent residence, they can apply for their own homestead exemption (the new larger one, if HJR 1F passes), but they start fresh at the current market value.

I'm 65 or older — are there additional benefits?

Yes — the existing senior protections are preserved on top of the larger statewide exemption. Counties and cities may grant an additional $50,000 exemption to homeowners 65+ whose household income falls below the limit set by general law. And if you're 65+, have lived in your home for 25 or more years, and your home's just value is under $250,000, you may qualify for a total exemption from non-school property tax.

This is general information, not tax or legal advice. For your specific situation, contact your county property appraiser.

For the record

Sources & statutory references

Last updated: June 3, 2026 · Figures are estimates pending final ballot certification.

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