TALLAHASSEE, Fla. – Property taxes have been a hot-button issue in Florida lately, and many of the proposals being tossed about in the Legislature reflect that fact.
The topic popped off last month after Gov. Ron DeSantis publicly voiced his support for eliminating property taxes. However, with his term set to end in 2027, he has limited time to act on the issue.
Recommended Videos
“We can’t control private markets, but we can control how much they can tax you. So we’re going to be working over the next year and a half to see what we can present for voters to be able to vote in the next election for some major, major property tax limitations and reliefs,” DeSantis said during a news conference in Jacksonville.
I agree! https://t.co/MXfnCxPvh1
— Ron DeSantis (@GovRonDeSantis) February 13, 2025
Some have argued that property taxes are an unfair burden on homeowners, who already have to deal with expenses associated with homeownership. In addition, tax incidence means that the impact of these taxes may trickle down to lower-income renters who may use these properties.
On the other hand, proponents of property taxation point to the number of public services that are funded by these levies, such as police departments and schools. Without property taxes, state and local officials would likely have to fund the gap some other way or otherwise cut budgets.
Regardless, state lawmakers have begun to address the subject by filing a myriad of legislative proposals aimed at mitigating property taxes across the state.
Since property taxes are a local issue — not a state one — lawmakers can’t just eradicate property taxes outright. As such, many of these proposals would amend the state Constitution, requiring approval from lawmakers and 60% approval from voters during a general election.
Many of these bills and proposed amendments are as follows:
HJR 163 — Surviving Spouses of Quadriplegics
This legislation proposes an amendment to the state Constitution, which would allow the Florida Legislature to create a property tax exemption for the surviving spouse of a quadriplegic who was already receiving a property tax exemption on their home.
If approved, then the amendment would kick in on Jan. 1, 2027.
The legislation was filed by state Rep. Allison Tant, D-9, who explained why she’s pushing for it:
“I filed this bill on behalf of a constituent with quadriplegia injured in a football game while in high school. He was recently doing end of life planning and learned that the homestead exemption he has due to his quadriplegia comes to an end at his death, leaving his wife to immediately come up with the funds to pay the tax bill or leave the home, selling it under pressure.
This bill allows for the surviving spouse of a quadriplegic to stay in his or her home with that tax exemption until remarriage or sale of the home, similarly to the spouses of disabled veterans. Spouses of people with quadriplegia are generally the primary caregivers of their loved ones, the first line of defense when a home health aide does not show up for work, and are always on call.
They are often unable to reliably work themselves, getting passed over for promotions and employment opportunities, making it very hard to come up with the funds to pay a tax bill when their loved one dies. If passed, this exemption must be approved by Florida voters in the 2026 general election to take effect.”
Florida Rep. Allison Tant
HJR 357 — Property Tax Amendment
This legislation proposes an amendment to the state Constitution, which would establish a $100,000 property tax exemption for homeowners.
If approved, then the amendment would kick in on Jan. 1, 2027.
The legislation was filed by state Rep. Ryan Chamberlin, R-24, who explained why he’s pushing for it:
“Florida’s population has been continuously overburdened by constant increases in property taxes throughout the past several years. The property tax increases are based, unfairly, on unrealized gains for the paper value of our homes.
People we don’t know, place valuations on our homes we don’t always agree with, all while using a complicated system of mill-levys most don’t understand.
Our counties over the past 4 years are averaging more than a 40% increase in Property taxes with no ending in site. Many of those struggling live on fixed incomes.
In Florida, we can never truly own a home while paying property taxes. What we can do, however, is make the burden on Floridians easier. That is why I am introducing a new $100,000 tax exemption for all real properties in the state of Florida.
No Floridian should have to wake up worried about where they are going to sleep or if someone will show up that day and seize your home.
It is my hope that with this property tax exemption, we can start the process of reigning back our property taxes and begin exploring alternative options to how our State collects this revenue.”
Florida Rep. Ryan Chamberlin
HJR 773 — Property Assessment Revision
This legislation proposes an amendment to the state Constitution, which would revise how properties are assessed for tax purposes.
Under this amendment, homestead properties would be assessed at the most recent purchase price after being sold. In the case of a new home, it would instead be the cost of construction.
If approved, the amendment would kick in on Jan. 1, 2027.
HJR 1039 — Flood Improvement Exemptions
This legislation proposes an amendment to the state Constitution, which would create exemptions for certain home improvements from being considered as part of the property’s assessed value.
The proposal refers to any improvements that help to mitigate the property’s susceptibility to flood damage.
If approved, the amendment would kick in on Jan. 1, 2027.
SJR 318 — Agricultural Property Taxes
This legislation proposes an amendment to the state Constitution, which would make personal property on agricultural lands exempt from ad valorem taxation.
If approved, the amendment would kick in with the 2027 tax roll.
SJR 326 — Senior Citizen Exemptions
This legislation proposes an amendment to the state Constitution, which applies to those who qualify for a homestead exemption under state law.
Under this amendment, the assessed value of such a home may not exceed the market value at the time that the homeowner reaches 65 years old.
If approved, the amendment would kick in on Jan. 1, 2027.
SB 852 — Eliminating Property Taxes
Senate Bill 852 would put together a study to examine the potential impacts of eliminating property taxes statewide.
Such a study would also be required to look into possible funding sources to replace property taxes, such as budget cuts, sales taxes, and local consumption taxes.
According to the bill, the study would have to consider all of the following elements:
- An analysis of the potential impacts on public services, including education and emergency services
- An assessment of any possible housing market fluctuations, such as changes in homeownership rates and emergency services
- An evaluation of whether such a shift would improve the state’s business climate
- An examination of the potential impacts on “overall economic stability, consumer behavior, and long-term economic growth”
If approved, the bill would take effect on July 1, though researchers would have until Oct. 1 to submit a report detailing their findings to lawmakers.
SJR 1016 — Homestead Exemption Boost
This legislation proposes an amendment to the state Constitution, which would drastically cut down on how much homeowners pay in property taxes each year.
Under current rules, the state exempts homeowners from property taxes up to a certain level of the property’s assessed value. It works as follows:
- The first $25,000 of assessed value — Exempt from all property taxes
- Between $25,000 and $50,000 of assessed value — Taxable
- Between $50,000 and $75,000 — Exempt from non-school taxes
- Over $75,000 — Taxable
However, this proposal would boost the exemption threshold, making it so that a property is exempt from all property taxes up to $75,000 — a three-fold jump from the existing $25,000 threshold. This includes getting rid of the non-school taxes exemption between $50,000 and $75,000 in assessed value.
The legislation was filed by state Sen. Blaise Ingoglia, R-11, who claimed that the changes would help “make housing affordable again.”
“In 1990, your homestead accounted for 32% of the value of your home,” Ingoglia wrote after filing the bill. “Today, your current homestead exemption accounts for LESS THAN 10% of the value of your home! Floridians are demanding property tax relief!”
If approved, the amendment would kick in on Jan. 1, 2027.
SB 1306 — Child Care Exemptions
Senate Bill 1306 would establish property tax exemptions for childcare facilities that have achieved Gold Seal Quality.
If approved, the bill would take effect on July 1.
SB 1308 — Property Tax Rebates
Senate Bill 1308 would allow county governments and municipalities to set up a property tax rebate program if they so choose.
The bill would amend state statutes regarding ad valorem taxes, adding in the following language:
“...Notwithstanding any law to the contrary, a county may, by ordinance, establish an ad valorem tax rebate program for property owners.
The rebate program must be within designated areas where the county determines it is necessary for the health, safety, and welfare of its residents and must be available to all property owners within the same class of real estate...”
Senate Bill 1308 (2025)
If approved, the bill would take effect on July 1.