2026 Property Tax Reform

Property Tax Reform was a substantive issue during Florida's 2026 Legislative Session.   As of March 19th, it is unsure if this issue will be included in any call for special sessions.

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.

On February 20, 2026, The House of Representatives passed HB 203 relative to property tax reform.  It has severe impacts on local government budgeting.  It is expected to be the only property tax reform acted on by the House during the session.  The passage more closely aligns the House with the position of the Governor, although the Governor has yet to release a plan. 

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

HJR 211 by Representative Overdorf  Died in Ways and Means Committee

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Ad Valorem Taxation

HB 215 by Representative Albert   Died in State Affairs Committee

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Assessed Home Value Homestead Exemption of Non-School Property Tax

HJR 207 by Representative Abbott   Died in State Affairs Committee
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Assessment of Changes, Additions or Improvements to Homestead Properties
SB 286 by Senator by Bernard  Died in committee

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Elimination of Non-School Property Tax for Homesteads
HJR 201 by Representative Steele   Died in Ways and Means Committee

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

HJR 205 by Representative Porras  Died in Ways and Means Committee
SJR 270 by Senator Bernard   Died in committee
SB 272 by Senator Bernard   Died in committee

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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   Died in committee
SB 276 by Senator Bernard   Died in committee

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Limitation on the Assessed Value of New Homestead Property

SJR 278 by Senator Bernard   Died in committee
SB 280 by Senator Bernard   Died in committee

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Maximum Millage Rates for the 2027-2028 Fiscal Year

HB 149 by Representative Chamberlin Died in Select Committee on Property Taxes

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Modification of Limitations on Property Assessment Increases

HJR 213 by Representative Griffitts   Died on Second Reading Calendar

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Property Insurance Relief Homestead Exemption of Non-School Property Tax

HJR 209 by Representative Busatta  Died on Second Reading Calendar

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