House Joint Resolution 201

Of all the proposals filed, HJR 201 is the most aggressive and the one closest to what Governor DeSantis has publicly advocated for. It proposes the total elimination of all non-school ad valorem (property) taxes on homestead property.

The Sponsor: Representative Spencer Roach

• Name: Representative Spencer Roach (Republican)
• District: House District 82
• Region: Lee County (covering Cape Coral and parts of outer Fort Myers).
• Background: Representative Roach is a former Navy JAG officer and practicing attorney. He has been vocal about property rights and tax reduction since entering the legislature.
• Political Stance: Roach has positioned himself as a champion of property tax elimination, arguing that it is the most direct way to reduce the cost of living and that local governments should be forced to find more efficient ways to operate.

The Proposal: What is HJR 201?

Official Title: Exemption of Homestead Property From Ad Valorem Taxation

The Core Mechanism: HJR 201 proposes a constitutional amendment to exempt all homestead property from non-school ad valorem taxes.

• What Gets Eliminated: All property taxes levied by counties, municipalities, and special districts on your primary residence (homestead).
• What Remains: Property taxes levied by your local school district. You would continue to pay school taxes on the full assessed value of your home.
• Net Effect: For most Florida homeowners, this would reduce their total property tax bill by approximately 55-60%.

Effective Date: If passed by the Legislature and approved by voters in November 2026, the exemption would take effect on January 1, 2027.

Does This Eliminate Property Taxes Completely?

No. Despite the headline, HJR 201 does not eliminate all property taxes. It eliminates the non-school portion only.

• The "Non-School" Portion: This includes taxes that fund city services (police, fire, parks, roads), county services (courts, jails, health departments), and special districts (water management, hospital districts, etc.).
• The "School" Portion: This is the tax that funds your local K-12 public schools. Under HJR 201, this tax remains untouched.

The "Law Enforcement Protection" Clause

HJR 201 includes a significant secondary provision that has received less attention:

• The Clause: The resolution constitutionally prohibits counties and municipalities from reducing total funding for law enforcement below the levels budgeted in the 2025-2026 or 2026-2027 fiscal years (whichever is higher).
• The Consequence: Even though cities and counties would lose their primary revenue source (property taxes on homes), they cannot cut police budgets to survive. This means the budget ax must fall on other services: parks, libraries, road maintenance, building inspections, and general government operations.

Key Takeaways for Voters

• Biggest Tax Cut: If passed, this would be the largest property tax reduction in Florida history.
• Service Reductions: Cities and counties would need to find alternative revenue sources (higher fees, special assessments, sales tax increases) or dramatically cut non-police services.
• Political Odds: As the most aggressive proposal, it faces the steepest climb to the 60% supermajority needed in both chambers.

Legislative Status (Current)

• Filed: October 16, 2025
• Committees: Referred to the Select Committee on Property Taxes, State Affairs Committee, and Ways & Means Committee.
• Latest Action: On Thursday, November 20, 2025, the House Select Committee on Property Taxes voted to advance this bill. It has cleared its first legislative hurdle and now moves to the State Affairs Committee.

Sources & Further Reading

• Florida House of Representatives - HJR 201 Official Bill Text
• Representative Spencer Roach - Official Biography

Navigating Florida's Changing Real Estate market

We hope this guide has provided clarity on the complex property tax proposals facing Florida voters in 2026.

We compiled this research because we believe informed homeowners make better decisions. As a firm dedicated to Florida Real Estate Law and Title Closings, our job is to provide stability and ensure your investment is protected, regardless of how the laws evolve.

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