Florida property tax amendment renamed after court-ordered rewrite

By Jim Carchidi

August 14, 2026

Proposed changes to statewide property taxes have been resubmitted with new language. Attorney General James Uthmeier submitted a rewrite after the original ballot draft was found to be misleading.

Clarifications

Amendment 3 would raise the homestead exemption to $150,000 next year with an increase to $250,000 by 2028. The measure requires the approval of least 60% of voters to pass. But the first version, titled “Save Our Homes From Excessive Property Taxes,” did not pass judicial review. Leon County Circuit Judge David Frank ordered a rewrite, stating the summary “does not state the basic legal purpose of the amendment.”

The revision is titled “Increased Homestead Exemption; Lower Cap on Increases in Non-Homesteaded Property Assessments” and includes the following description:

This amendment increases the homestead exemption, for all non-school taxes, to $150,000 in 2027 and $250,000 in 2028, and adjusts for inflation thereafter. It requires the Legislature to prescribe a uniform procedure for counties and municipalities, for their respective levies, to increase the homestead exemption up to full assessed value, and allows special districts, subject to referendum approval, to do the same.

The new version was submitted for judicial review on the evening of August 13.

Concerns continue

City leaders, school boards, and The Florida Sheriffs Association are among those opposing the amendment for its potential impact on local government funding. Many say the measure is more of a tax shift than tax relief as higher sales taxes or fee adjustments would be necessary to fund vital services. The effects would vary depending on the size and needs of each municipality.

Windermere Town Manager Robert Smith told The Orlando Real the cuts would initially remove more than $300,000 from the $4.6 million the town receives in ad valorem taxes. The deficit would increase to $650,000 during the 2027/28 fiscal year.

According to Winter Garden City Manager Jon C. Williams, the city’s property tax collections of $30,277,220 fund 93.9% of police and fire budgets. A homestead exemption of $150,000 drops tax collections to $29,194,952. The amount drops to $25,894,952 with a homestead exemption of $250,000.

“It comes down to departments’ wants and needs. When it comes to new sidewalks and road repairs, there’s a lot that’s going to be put on hold,” Smith said. "In two years' time, three years' time, the projects people want are just not going to be affordable for small towns."

Upcoming discussions

City leaders are attempting to educate voters on the economic impacts in their jurisdictions. Windermere leaders are looking to join other West Orange cities for a town hall discussion of Amendment 3 and its implications. Leaders hope to schedule the meeting in late September.

Sponsor: The Orlando Real is sponsored by the Pozek Group — the #1 real estate team in Orlando and the Official Real Estate Team of the Orlando Magic.

About the Author
Jim Carchidi is an Orlando journalist and photographer with previous work at the Orlando Sentinel and Orlando Business Journal. He covers development, arts, culture, and local stories for The Orlando Real.