Florida Property Tax Elimination:
The 2026 Ballot Proposals

Original publish date: November 21, 2025
Last updated: January 30, 2026

This page is a living guide to the Florida property tax elimination debate. It is designed as a central command hub for homeowners, buyers, sellers, Realtors, business owners, and anyone trying to understand what is actually being proposed in Tallahassee versus what is being claimed politically.

Eliminating Property Taxes: The Core Debate

For millions of Floridians, paying off a 30-year mortgage does not mean they truly own their home. As long as property taxes exist, many view it as paying “rent to the government” in perpetuity.

For the 2026 Legislative Session, Florida lawmakers filed a historic slate of Joint Resolutions aimed at reshaping how local government is funded. There are currently 11 active proposals moving through the Florida House and Senate. These proposals range from eliminating non-school property taxes entirely to targeted relief for seniors, long-term residents, new buyers, and small businesses.

Crucial distinction: None of the active proposals eliminate property taxes completely. All focus on the non-school portion of ad valorem property taxes (city, county, and special districts). In nearly all cases, homeowners would continue to pay taxes to their local school district.

If passed by the Legislature, these measures could appear on the November 2026 general election ballot, where Florida voters would have the final say.

January 30, 2026 Legislative Status Update

As of January 30, 2026, multiple property tax proposals have advanced beyond the idea stage and are actively being debated during the 2026 Regular Legislative Session.

• The most aggressive proposals focus on eliminating the non-school portion of property taxes on homesteaded property.
• Several proposals include phased or structural changes rather than immediate elimination.
• Senior-specific and tenure-based relief remains a major theme across both House and Senate proposals.

No proposal has yet passed both chambers. The window for legislative action remains open through the end of the regular session on March 13, 2026.

The 60 Percent Rule: How a Constitutional Amendment Becomes Law

Because these proposals would amend the Florida Constitution, they face a significantly higher threshold than ordinary legislation.

Step 1: Legislative Approval

Each Joint Resolution must pass both the Florida House and the Florida Senate with a three-fifths supermajority (60 percent). Only then can it be placed on the ballot.

Step 2: Voter Approval

If placed on the ballot, the amendment must be approved by 60 percent of Florida voters in the November 2026 general election. A simple majority is not sufficient.

Critical Deadlines in the 2026 Cycle

Main Deadline: End of Regular Session

March 13, 2026

The Florida Legislature meets for only 60 days per year. For a property tax amendment to realistically reach the November 2026 ballot, it typically must be debated and passed during the 2026 Regular Session, which runs from January 13 to March 13, 2026.

If a proposal does not pass by this date, it is effectively dead unless the Governor calls a special session, which is uncommon for constitutional tax matters.

Ballot Certification Cutoff

Late August 2026

The Secretary of State must certify the final list of ballot issues in late August to allow time for ballot printing and overseas military voting.

Why the February 1 Deadline Does Not Apply

You may see February 1 cited as a deadline in news coverage. That deadline applies to citizen-initiated amendments, not to Legislative Joint Resolutions. The Legislature has authority to place items on the ballot much later in the year.

The Law Enforcement Funding Clause

Most House proposals include a controversial provision often referred to as the “law enforcement funding mandate.” These provisions constitutionally prohibit local governments from reducing law enforcement budgets below protected levels.

The practical implication is that if local governments experience revenue losses from reduced property taxes, budget cuts would likely fall on other services such as parks, libraries, public works, and general administration.

The Cheat Sheet: All 2026 Proposals at a Glance

This table summarizes all active property tax proposals for the 2026 cycle. Each bill number links to our internal deep-dive analysis.

Bill	Type	Who Benefits?	The Big Idea
HJR 201	Total Elimination	All Homeowners	Eliminates all non-school property taxes on homesteaded property. School district taxes remain.
HJR 203	Phased Out	All Homeowners	Gradually eliminates non-school property taxes over approximately 10 years.
HJR 205	Senior (Broad)	Seniors 65+	Eliminates non-school property taxes for homeowners age 65 and older.
SJR 270	Senior (Strict)	Low-Income Seniors	Targets non-school tax elimination to seniors meeting income and residency requirements.
HJR 207	Percentage Cut	Higher-Value Homes	Replaces flat exemptions with a percentage-based reduction tied to home value.
HJR 209	Insurance Relief	Insured Owners	Provides an additional exemption for homeowners who maintain property insurance.
HJR 211	Portability	Movers / Downsizers	Uncaps the Save Our Homes benefit transfer when moving to a new homestead.
HJR 213	Assessment Cycle	Investors / Commercial	Moves property assessments to multi-year cycles to reduce annual valuation swings.
SJR 274	Tenure Reward	20+ Year Residents	Freezes or reduces property taxes after long-term residency milestones.
SJR 278	New Buyers	First-Time Buyers	Limits the tax spike commonly experienced when purchasing a new home.
SJR 282	Commercial Cap	Small Businesses	Lowers the annual assessment growth cap for qualifying business properties.

Status note (January 30, 2026): None of the active proposals eliminate property taxes entirely. All current bills focus on reducing or eliminating the non-school portion of ad valorem property taxes.

The Disconnect: Governor vs Legislature

The public debate often suggests Florida is on the verge of eliminating property taxes entirely. The filed legislation tells a more nuanced story.

The Governor has repeatedly framed property taxes as equivalent to paying rent to the government and has expressed support for sweeping reform. The Legislature, however, has pursued a menu of targeted or phased approaches that preserve school district funding.

Eliminating the school portion of property taxes would require replacing billions of dollars in education funding, most likely through significant sales tax increases. No active proposal has yet addressed that replacement mechanism.

Navigating Florida’s Changing Real Estate Landscape

We compiled this guide because informed homeowners make better decisions. Regardless of how Florida’s property tax laws evolve, Barnes Walker remains focused on providing clarity, stability, and protection through Florida real estate law and title services.

If you have questions about an upcoming closing, title issue, or how a potential amendment could affect your transaction, our team is here to help.