Current Status - October 29, 2026
One Florida property tax amendment, CS/HJR 1-F, is on the November 2026 ballot. It does not eliminate property taxes.
HJR 203 passed the Florida House 80-30 on February 19, 2026, then died in the Senate on March 13, 2026. In the June 2026 special session, the Legislature instead passed CS/HJR 1-F (House 75-26 and Senate 30-9 on June 2, 2026). If at least 60% of voters approve it at the 2026 general election, it takes effect January 1, 2027: a non-school homestead exemption on the first $150,000 of assessed value in 2027 and the first $250,000 from 2028 (indexed to inflation beginning in 2029), a lower annual assessment increase limit for non-homestead property (10% to 5%) on county, municipal and special-district levies, and limits on how counties and municipalities may use property tax revenue. You owe your full 2026 property taxes regardless.
Florida has been debating whether to eliminate property taxes since 2025. The headlines have been dramatic. The legislative reality has been messier. Here is what was actually proposed, what passed, what failed, what remains on the table, and what any of it would actually mean for Florida homeowners, investors, and landlords - if it ever happens.
The Headline vs. The Reality
Governor DeSantis has described property taxes as "paying rent to the government" and called for their elimination. That framing created a widely shared impression that Florida was moving to abolish property taxes entirely. The actual legislative proposals have been narrower and more complicated, and only one, CS/HJR 1-F, passed both chambers and goes to the voters in November 2026.
The Core Misunderstanding
None of the proposals eliminate all property taxes. Every elimination proposal targets only the non-school portion of property taxes on homesteaded (primary residence) properties. School district levies - which typically represent 40-45% of a Florida homeowner's property tax bill - remain under all proposals. Most proposals left investment properties, commercial real estate, and non-homestead residential property untouched; CS/HJR 1-F would lower the annual assessment increase limit for non-homestead property from 10% to 5% on county, municipal and special-district levies.
What Florida Property Taxes Actually Are
Florida property taxes are ad valorem taxes levied by multiple taxing authorities simultaneously. A typical Florida homeowner's bill includes levies from the county, the municipality (if incorporated), the school district, and various special districts (water management, hospital districts, community development). These are separate line items that go to separate entities.
Typical Non-School Share
55-60%
Of total property tax bill. This is what the proposals would eventually eliminate for homestead properties.
School District Share
40-45%
Remains under all proposals. Eliminating school taxes would require replacing billions in K-12 education funding.
Annual Revenue at Stake
$14.7B+
Estimated recurring local government revenue loss from HJR 203 as passed by the House (House staff estimate). Does not include school portion.
Sales Tax Increase Needed
+5-6 pts
Economists estimate Florida's 6% sales tax would need to rise to approximately 11-12% to replace lost non-school property tax revenue.
The Legislative History
March 2025
Governor DeSantis calls for property tax elimination. Frames it as ending "paying rent to the government." Does not propose a specific legislative vehicle.
Oct 16, 2025
House Speaker Perez releases seven property tax proposals as joint resolutions (HJR 201, 203, 205, 207, 209, 211, 213). Ranges from immediate full elimination to phased approaches to senior-only exemptions.
Nov 20, 2025
House Select Committee on Property Taxes advances proposals. HJR 201 (immediate full non-school elimination) and others clear committee along party lines.
Jan 13, 2026
2026 Florida Legislative Session begins. Senate has filed minimal companion bills. DeSantis criticizes the House's "menu" approach as confusing half-measures.
Feb 19, 2026
HJR 203 passes the Florida House 80-30. The phased 10-year elimination bill passes on a party-line vote. All Republicans in favor, all Democrats opposed. Senate has still not proposed anything.
Mar 13, 2026
HJR 203 dies in the Senate. The regular legislative session ends. No property tax amendment has been heard in the Senate. HJR 203 is dead for the regular session.
Apr 20-28, 2026
Special session postponed; property tax removed from agenda. DeSantis delays the planned April 20 special session to April 28 and removes property tax reform from the agenda. "Better to do it right than do it quick." Debate pushed to late May at earliest.
Jun 2, 2026
CS/HJR 1-F passes both chambers in special session. The House votes 75-26 and the Senate 30-9 on a narrower amendment (non-school homestead exemption of $150,000 in 2027 and $250,000 from 2028, a 5% annual assessment limit for non-homestead property, and limits on local use of property tax revenue). It goes to voters at the 2026 general election and needs at least 60% approval. For context: Amendment 4 (abortion rights, 2024) received 57% and failed.
The Seven Proposals - What Each Would Have Done
| Bill | What It Proposed | Cost to Local Govt | Status |
|---|
| HJR 201 | Immediate full elimination of all non-school property taxes on homesteads. Effective Jan 1, 2027 if approved by voters. | $14.1B first year; $18.3B recurring | Died in committee |
| HJR 203 | Phased 10-year elimination. Non-school homestead exemption increases ~$100,000/year starting 2027 until full elimination (~2037). | $14.7B recurring (House staff estimate) | Passed House 80-30; died in Senate |
| HJR 205 | Eliminate non-school homestead taxes for homeowners age 65 and older. Targeted senior relief. | $6.7B/year | Not brought to House floor |
| HJR 207 | Add a non-school homestead exemption equal to 25% of the assessed value remaining after existing exemptions. A $400,000 home with $50,000 of existing exemptions would get an additional $87,500 exemption. | Moderate | Not brought to House floor |
| HJR 209 | Additional $200,000 exemption against non-school taxes for homesteads that have property insurance. | Moderate | Cleared for floor vote; not called |
| HJR 211 | Increase the maximum accrued Save-Our-Homes benefit that may be transferred to a new homestead for non-school taxes. Benefits sellers of high-value homes who want to transfer Save Our Homes benefits. | Smaller | Not brought to House floor |
| HJR 213 | Modify limitations on annual assessment increases for both homestead and non-homestead property. | Ongoing revenue reduction | Died on Second Reading Calendar |
The Law Enforcement Funding Mandate - The Understated Complication
Every major property tax proposal includes a provision that has received far less attention than the headline numbers: a constitutional prohibition on local governments reducing law enforcement funding below 2025-2026 or 2026-2027 budget levels (whichever is higher).
This matters enormously. If local governments lose $13 billion in annual revenue from property taxes, they cannot offset that loss by cutting police and fire budgets. The budget cuts would fall entirely on everything else: parks, libraries, road maintenance, building inspections, public health services, and general government operations. Critics argue this is not a tax cut - it is a cost shift from one pocket to another, with the services and cuts determined at the state level rather than locally.
What It Means by Taxpayer Type
Florida Homeowners
If any elimination proposal ever passed and voters approved it, your non-school property taxes would decrease - eventually to zero under the most aggressive proposals. Your school taxes would remain. Net result: bill drops by ~55-60%, not 100%.
Landlords & Investors
All proposals are homestead-only. Non-homestead residential property, commercial real estate, and investment properties are not covered. Your tax bill does not change under any current proposal.
New Florida Residents
Nothing changes for 2025 or 2026 property taxes regardless. If voters approve CS/HJR 1-F, it takes effect January 1, 2027, and owners who are not permanent Florida residents as of December 31, 2026 would get a five-year homestead exemption on the first $50,000 of assessed value before receiving the full exemption available to permanent residents.
Renters are not helped at all. Property tax elimination would benefit property owners. If landlords' costs decrease, there is no guarantee that savings pass to tenants in the form of lower rents - particularly in Florida's supply-constrained markets. The Florida Policy Institute has argued that the proposals would further entrench what it calls "the most upside-down tax code in the nation" by benefiting asset owners while doing nothing for renters.
The Revenue Replacement Problem
Florida has no state income tax. Property taxes are the primary revenue source for local governments. Eliminating $13+ billion per year in non-school property taxes would require replacing that revenue somehow. The leading options discussed are:
Sales tax increase: Economists estimate Florida's current 6% sales tax would need to rise to approximately 11-12% to replace non-school homestead property tax revenue. This would make Florida's sales tax among the highest in the nation and would fall disproportionately on lower-income residents who spend a higher percentage of income on taxable goods.
Special assessments and fees: Local governments could replace lost property tax revenue with non-ad-valorem special assessments, user fees, and service charges that are not subject to the same constitutional constraints as property taxes. These would be less visible than a line on a property tax bill but would still represent a cost to property owners.
State revenue sharing: Some proposals contemplate increased state revenue sharing with local governments to offset losses. This would require the state to find or redirect revenue at the state level.
What Happens Next
Both chambers have passed CS/HJR 1-F (House 75-26 and Senate 30-9 on June 2, 2026), so it goes to voters at the November 2026 general election. It must pass voter approval at 60% - a threshold that recent Florida ballot measures have struggled to meet.
Planning implication: Do not make any real estate, relocation, or business decisions based on Florida property tax elimination. Nothing has taken effect. CS/HJR 1-F is on the November 2026 ballot and, if approved by at least 60% of voters, takes effect January 1, 2027. Until then, the tax landscape in Florida is unchanged.
Sources: Florida House Joint Resolutions HJR 201, 203, 205, 207, 209, 211, 213 (2026 Session); Florida Revenue Estimating Conference analysis of HJR 203 ($13.3B annual impact); Florida Policy Institute, "Bill Summary: HJR 201, 203, 205, 207, 209, 211, and 213" (February 2026); Florida Phoenix, "Florida House passes proposed amendment to immediately phase out property taxes" (February 19, 2026); Barnes Walker LLP, "Florida Property Tax Elimination: 2026 Ballot Proposals" (Updated April 2026); Florida House Select Committee on Property Taxes (2025 proceedings); Fla. Const. Art. VII §6 (homestead exemption authority); Fla. Const. Art. XI §5 (constitutional amendment procedure, 60% voter approval required); Fla. Stat. §196.031 (homestead exemption); Governor DeSantis, post on X (February 2026) re: special session timing. Status current as of October 29, 2026.