Florida Property Tax Elimination: The 2026 Ballot Proposals

By Brian Galvan · Legally reviewed by Adron H. Walker, Esq.

Original publish date: November 21, 2025 | Last updated: June 15, 2026

June 1–3, 2026: Legislature Passes HJR 1F — Amendment Heads to the November Ballot

In a special session held June 1 through June 3, 2026, the Florida Legislature passed HJR 1F, the “Save Our Homes from Excessive Property Taxes” amendment, on June 2 (House 75–26, Senate 30–9). Rather than advancing the competing joint resolutions listed in the sidebar, lawmakers consolidated them into this single measure. Because it amends the Florida Constitution, it does not take effect on its own — it now goes to voters on the November 3, 2026 ballot, where it must receive at least 60% approval. If approved, most provisions would take effect January 1, 2027. For a full breakdown of what the amendment would do, see What Actually Happened in the 2026 Legislative Session.

The earlier 2026 timeline below is retained for historical context.

May 6, 2026: The Special Session Is Over. Property Tax Reform Was Not Addressed.

The April 2026 special session (April 28 through May 1) has concluded. Property tax reform was not included on the agenda. The session focused exclusively on congressional redistricting, AI consumer protections, and medical freedom policies. Here is the full timeline of events and where this goes next.

Special Session: April 28 through May 1, 2026

Governor DeSantis convened the special session for the week of April 28. Property tax reform was deliberately removed from the agenda to allow more time for negotiations on the proposal's structure and language. The session addressed three topics:

• Congressional redistricting: Redrawing Florida's U.S. House district maps following court orders.
• AI consumer protections: New regulations on artificial intelligence use affecting consumers.
• Medical freedom policies: Expanded patient choice and vaccine-related provisions.

Property tax reform was not debated, voted on, or referenced during the session.

What Happened During the Regular Session

The 2026 Regular Legislative Session ended on March 13, 2026. No property tax constitutional amendment was placed on the November 2026 ballot. Here is the breakdown of what happened.

HJR 203 Passed the House, Died in the Senate

On February 19, 2026, the Florida House of Representatives passed House Joint Resolution 203 by a vote of 80 to 30. This was an unusually strong vote. HJR 203 proposed a constitutional amendment to phase out the non-school portion of property taxes on homesteaded properties over a multi-year period.

Despite this clear House majority, the Senate never took the bill up. HJR 203 died in the Senate Appropriations Committee when the regular session ended on March 13, 2026. It never received a hearing or a floor vote in the Senate.

Why the Senate Did Not Act

The Senate's reluctance was driven by several key concerns:

• Local government funding: Cities and counties depend heavily on property tax revenue to fund fire departments, parks, public works, libraries, and infrastructure. Eliminating the non-school portion would have created multi-billion dollar revenue gaps across the state with no clear plan to fill them.
• Law enforcement funding mandates: The House proposals included constitutional protections preventing local governments from reducing law enforcement budgets. Senate leadership argued this would force cities and counties to absorb all budget cuts from other essential services, leaving no flexibility for local decision-making.
• No replacement revenue plan: There was no agreement between chambers on how to replace lost revenue. Proposals to rely on state budget surpluses were considered insufficient or unsustainable, and proposals to raise the sales tax faced strong public opposition.
• Local authority concerns: Local government organizations, including the Florida League of Cities and the Florida Association of Counties, pushed back strongly, arguing the proposals amounted to state overreach into local fiscal authority.
• Rural county impact: Rural communities have raised particular concern, as they have fewer alternative revenue sources and depend more heavily on property taxes to fund basic services. A one-size-fits-all elimination could disproportionately affect smaller counties with limited commercial tax bases.

What Happens Next: A Possible Summer Special Session

Following the April special session, Governor DeSantis has indicated that a dedicated special session focused on property tax reform could be called during the summer of 2026, with July or August cited as the most likely timing. No date has been set, and the Legislature has not committed to holding one. Notably, the Governor and legislative leaders are now discussing a “glide path” or phased approach to implementation, with a 6-year phase-out being discussed as a framework. This represents a shift from earlier proposals that called for more immediate elimination.

If both chambers were to pass a property tax amendment during a summer special session with a 60% supermajority, it could still be placed on the November 2026 ballot. The Secretary of State's certification deadline for ballot items is in late August 2026, which leaves a narrow window.

Bottom line: A summer special session represents the last realistic path for property tax reform to reach the 2026 ballot. Given the Senate's opposition during the regular session and the Governor's decision to exclude it from the April session, passage remains uncertain.

The Citizen Initiative Pathway: 2028 at the Earliest

Following the regular session's conclusion, some lawmakers have discussed launching a citizen-led initiative petition to place a property tax amendment on a future ballot. However, the deadline for citizen initiatives to qualify for the 2026 ballot has already passed. Any citizen petition effort would be aimed at the 2028 general election.

A citizen-initiated constitutional amendment in Florida requires nearly 900,000 valid voter signatures, Florida Supreme Court approval of the ballot language, and 60% voter approval at the election. This is a multi-year process with significant financial and organizational requirements.

What This Means for Homeowners Right Now

As of May 2026, Florida's property tax laws remain completely unchanged. All existing obligations, exemptions, and timelines apply exactly as they have in prior years:

• Homestead exemptions remain in place (up to $50,000 for primary residences).
• Save Our Homes cap (3% annual assessed value increase limit) still applies.
• No reduction in current property taxes has taken effect from any of the 2026 proposals.
• Buyers, sellers, and homeowners should continue planning based on current tax structures.

We will update this page if a summer special session is announced or if new legislation is filed.

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Background: The 2026 Proposals

This page is a living guide to the Florida property tax elimination debate. It is designed as a central hub for homeowners, buyers, sellers, Realtors, business owners, and anyone trying to understand what was actually proposed in Tallahassee versus what was 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 11 Joint Resolutions aimed at reshaping how local government is funded. These proposals ranged 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 proposals eliminated property taxes completely. All focused on the non-school portion of ad valorem property taxes (city, county, and special districts). In nearly all cases, homeowners would have continued to pay taxes to their local school district.

January 30, 2026 Legislative Status (Archived)

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

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

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.

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 deep-dive analysis.

• HJR 201
• HJR 203
• HJR 205
• HJR 207
• HJR 209
• HJR 211
• HJR 213
• SJR 270
• SJR 274
• SJR 278
• SJR 282

Status note (May 6, 2026): Both the 2026 regular session and the April special session ended without any property tax amendment reaching the ballot. HJR 203 passed the House 80-30 but died in the Senate. Property tax reform was excluded from the April special session agenda. A potential summer special session represents the last chance for 2026 ballot placement. None of the proposals would have eliminated property taxes entirely; all focused on 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.

The Disconnect: DeSantis vs. The Legislature

• What Governor DeSantis Wants: Governor DeSantis has publicly argued that paying property tax is like "paying rent to the government" and has expressed a preference for a single, sweeping amendment that eliminates all property taxes on primary homes, potentially including the school portion. He has criticized the House's current "menu" of options as confusing "half-measures."
• What HJR 201 Proposed (The Closest Option): HJR 201 is the most aggressive proposal currently filed, but it only eliminates the Non-School portion.
  • Non-School Taxes (City/County): ELIMINATED ($0).
  • School Taxes: REMAIN (You still pay 100%).
  • Result: Your tax bill goes down by ~55-60%, but it does not go to zero.

Why hasn't a "Total Elimination" (100%) bill been filed?

Eliminating the school portion of property taxes is significantly harder because it is the primary funding source for K-12 education in Florida. Replacing that revenue (billions of dollars) would likely require a massive increase in the sales tax (e.g. raising it from 6% to 8% or 10%), which is a different political battle that lawmakers have not yet touched in these resolutions.

Navigating Florida's Changing Real Estate Market

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.

NOTE (May 6, 2026): Both the regular session and the April 2026 special session ended without any property tax reform reaching the ballot. Property tax reform was excluded from the special session agenda. Governor DeSantis has suggested a dedicated summer special session may address the issue, but no date has been set. None of the 11 proposals filed during the regular session would have eliminated property taxes entirely. All focused exclusively on the non-school portion. Homeowners should continue to plan based on current tax law until a ballot measure is confirmed.