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Property Tax Special Session
Here's What's At Stake
The Florida Formula works. Low taxes. No state income tax. Balanced budgets. Strong local decision-making. It is the reason Florida has become the most popular state in the country to live, work and raise a family, and it is built on a property tax system that keeps decisions and dollars close to home.
That system funds the services residents see every day: deputies on patrol, fire and EMS that show up in minutes, hurricane response, and the infrastructure residents rely on. Public safety alone is the largest expenditure category in 55 of Florida’s 67 counties.
The bill language for next week’s special session has been filed, and FAC’s analysis is complete. The concerns are serious.
What the Bills Would Do:
01
New Homestead Exemption
Creates a new homestead exemption of $150,000 in 2027 and $250,000 in 2028, applicable to all levies including school districts. The Legislature would then create a further phase-in schedule to fully eliminate this revenue source.
02
Non-homestead assessment cap
Reduces the assessment cap on non-homestead properties (e.g. second homes and commercial real estate) from 10% to 5%.
03
Five-year residency requirement
Requires a five-year Florida residency period before new residents qualify for the expanded exemption.
04
Automatic inflation growth
Grows both exemptions automatically with inflation each year. The tax base erodes permanently; counties never recover the ground given up by each year’s adjustment, and the gap compounds.
05
Millage rate ceiling narrowed
Simultaneously narrows the default maximum millage rate, tying it to the rolled-back rate rather than the current formula. The tax base shrinks, and counties cannot raise millage rates to make up the difference.
06
Constitutional category lock
Constitutionally restricts county and municipal ad valorem to a closed list of six categories, leaving out supervisors of elections, clerks of courts, Medicaid cost-shift obligations, veteran services, tax collectors, property appraisers, and other constitutional officers. Voters have approved nearly 90 percent of local tax and bond measures in recent years. This proposal takes that decision out of their hands.
07
Sheriffs funding frozen
Even sheriffs, within the protected public safety category, are frozen at 2026 funding levels. By 2030, they are still running on a four-year-old budget while Florida’s population, calls for service, and demand on law enforcement continue to rise. That means longer response times and fewer deputies covering more ground.
08
State trust fund
Creates a state trust fund to offset revenue losses, which is itself an acknowledgment that local revenue alone cannot cover what would be taken away. The funding source, eligibility, amount, and duration are all left to future legislative action.
Take Action
The decisions made in this special session will shape what counties deliver for years to come. Lawmakers need to hear from the people who know the math, the services, and the residents who depend on both. That means you. Here is how to help:
1
Today
Call your legislators. Tell them what this proposal would do to the services your residents depend on every day.
3
Next Week
Come to Tallahassee. June 1 through June 3. Meet your lawmakers face to face during the special session.