Florida Amendment 3 · Approved November 3, 2026
What do you need to do to take advantage of Amendment 3?
Amendment 3 raises Florida's homestead exemption for non-school property taxes to $150,000 in 2027 and $250,000 in 2028. The full increase goes right away only to people who were permanent Florida residents on December 31, 2026. Everyone else starts at $50,000 and waits four years.
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One date decides which exemption you get
The amendment asks one question: had you maintained a permanent residence in Florida as of December 31, 2026? It does not ask whether you owned a home on that date. A renter who lives here permanently counts. A seasonal resident whose permanent home is up north does not.
| Non-school taxes | 2027 | 2028 | After that |
|---|---|---|---|
| Permanent Florida resident on December 31, 2026 | $150,000 | $250,000 | $250,000, adjusted for inflation from 2029 |
| Became a Florida resident after that date | $50,000 | $50,000, adjusted for inflation | The full exemption, beginning with your fifth year of receiving the exemption |
School taxes: the exemption stays at $25,000 for everyone. Figures are the amount taken off your home's assessed value. Source: Fla. Const. art. VII, § 6(a), as amended by CS/HJR 1F (2026).
Your Amendment 3 checkup
Answer a few questions and get a checklist written for your situation.
Question 1
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What else to know
The four-year wait counts years of exemption. For a newer resident, the full exemption begins with the fifth year of receiving the exemption, so the clock does not start until you own the home, live in it on January 1, and apply. Beginning in 2030, a county or city may, by a two-thirds vote, shorten the wait for its own taxes.
Second homes get help too. If your Florida home is not your homestead, Amendment 3 lowers the cap on how fast its assessed value can rise for non-school taxes from 10% a year to 5%, beginning in 2027.
You still have to apply. Homestead is never automatic for a new owner. The application goes to your county property appraiser by March 1 of the year you claim it.
Claiming a residency-based break elsewhere disqualifies you.If you receive or claim a homestead exemption or residency-based tax credit in another state, Florida denies homestead (Fla. Stat. § 196.031(6)).
Details are still coming. The Legislature must pass implementing law, likely in the 2027 session. It may set how property appraisers verify where you lived on December 31, 2026. Keep the records now; they are much harder to build later.
Moving to Florida is also an estate-planning event. Florida has its own rules for signing wills, its own homestead inheritance restrictions, and its own powers of attorney. Out-of-state documents are among the first things a property appraiser or a court looks at when deciding where you really live.
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We help families establish Florida residency, title their homes correctly, and bring their estate plans under Florida law.
This page and checkup give general information about Florida's 2026 homestead amendment (CS/HJR 1F) and are not legal or tax advice. Your county property appraiser decides homestead eligibility based on your individual facts, and implementing legislation may change procedures. Using this checkup does not create an attorney-client relationship. Zacharia Frey PLLC, 26811 South Bay Drive, Suite 270, Bonita Springs, FL 34134.