House Joint Resolution 203

If HJR 201 is a sledgehammer, HJR 203 is a scalpel. Instead of eliminating all non-school property taxes at once, this proposal slowly phases them out over a decade, giving local governments time to adapt.

The Sponsor: Representative Spencer Roach

• Name: Representative Spencer Roach (Republican)
• District: House District 82
• Region: Lee County (Cape Coral / Fort Myers).
• Background: Same sponsor as HJR 201. Roach filed both the "immediate elimination" and the "phased" version, giving the legislature options.
• Political Stance: By filing both versions, Roach signals that he is serious about the end goal (elimination) but flexible on the timeline.

The Proposal: What is HJR 203?

Official Title: Exemption of Homestead Property From Ad Valorem Taxation

The Core Mechanism: HJR 203 proposes a constitutional amendment to phase out non-school ad valorem taxes on homestead property over 10 years, starting with a 10% exemption and increasing by 10% each year until 100% elimination is reached.

• Year 1 (2027): 10% of your non-school taxes are exempted.
• Year 2 (2028): 20% exempted.
• Year 5 (2031): 50% exempted (halfway there).
• Year 10 (2036): 100% exempted. Non-school property taxes on your home are now fully eliminated.

Effective Date: If passed and approved by voters, the phase-out begins January 1, 2027.

Does This Eliminate Property Taxes Completely?

Eventually, yes, for the non-school portion. But it takes a full decade.

• School Taxes Remain: As with HJR 201, your school district property taxes remain at 100%.
• The Gradual Impact: Unlike HJR 201's "Day 1 shock," communities have time to adjust budgets, find efficiencies, and develop alternative revenue sources.

The "Law Enforcement Protection" Clause

Like HJR 201, HJR 203 includes the same constitutional mandate protecting police funding:

• The Clause: Counties and municipalities cannot reduce law enforcement funding below pre-amendment levels.
• The Consequence: As revenues slowly decline over 10 years, cities must progressively cut non-police services or find new revenue to maintain both police and other services.

Key Takeaways for Voters

• The "Soft Landing": This is considered the more politically viable companion to HJR 201 because it gives local governments a transition period.
• Budget Planning: Cities could theoretically prepare over the decade, increasing fees or pursuing voter-approved sales tax increases to replace the lost revenue.
• Vulnerability: Because it takes 10 years, a future Legislature could attempt to introduce new legislation to slow or reverse the phase-out before it reaches 100%.

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 alongside HJR 201. It has cleared its first legislative hurdle.

Sources & Further Reading

• Florida House of Representatives - HJR 203 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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