FLORIDA – Property taxes have been a major topic of discussion in Florida this year.
In a recent memo, Florida House Speaker Daniel Perez addressed the hot topic and revealed that several House members filed a series of joint resolutions and a bill aimed at property tax relief. The proposals build on the work of the select committee tasked by Gov. DeSantis to find solutions to property tax reform.
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A key point emphasized by lawmakers is that decisions about property taxes ultimately belong to Florida voters, not elected officials alone.
“If we have faith in the voters to elect us, we should not be afraid to let them be a part of the conversation about the taxes they pay,” Perez said, adding that he believes the House should offer voters multiple options on the 2026 ballot, allowing them to choose some, all, or none of the proposed changes.
All the proposals share two features.
- They include language that prohibits any affected government entity from reducing funding for law enforcement.
- They exempt school taxes from the changes. Perez noted that property taxes currently make up 46% of school funding in Florida, amounting to about $21 billion.
Additionally, Perez said the joint resolutions will not have accompanying implementing legislation. Instead, lawmakers plan to wait until voters approve specific proposals before crafting statutory frameworks that coordinate the various provisions.
Perez divided the proposals into three categories:
Categorical eliminations
- HJR 201 by Rep. Steele would eliminate non-school homestead property taxes entirely.
- HJR 203 by Rep. Miller proposes phasing out non-school homestead property taxes over ten years, increasing the exemption by $100,000 annually until full elimination.
- HJR 205 by Rep. Porras exempts Florida residents over 65 from paying non-school homestead property taxes.
Additional exemptions
- HJR 207 by Rep. Abbott creates a new homestead exemption for non-school property taxes equal to 25% of the home’s assessed value, benefiting current homeowners and first-time buyers.
- HJR 209 by Rep. Busatta introduces a property insurance relief homestead exemption, granting an additional $100,000 exemption on non-school property taxes for insured homestead owners.
Reforms
- HJR 211 by Rep. Overdorf removes the cap on portability, allowing homeowners to transfer their entire accumulated Save Our Homes benefit to a new home, even if it has a lower value.
- HJR 213 by Rep. Griffitts limits assessed value growth for non-school homestead property taxes to 3% over three years (currently 3% per year) and 15% over three years for non-homestead property (currently 10% per year).
- HB 215 by Rep. Albert includes various statutory changes, such as requiring a two-thirds vote for any millage rate increase and allowing newly married couples to combine their Save Our Homes benefits.
The next step will be putting these options before voters in 2026 to decide which, if any, should become law.