House Offers Menu of Property Tax Cuts

By Jim Turner, The News Service of Florida

TALLAHASSEE — The Florida House on Thursday rolled out a series of proposed constitutional amendments to cut property taxes, while looking to shield funding for schools and law enforcement.

House Speaker Daniel Perez, R-Miami, outlined the menu of proposals, which came as Gov. Ron DeSantis has made a top priority of asking voters in the 2026 elections to slash homestead property taxes.

“If we have faith in the voters to elect us, we should not be afraid to let them be a part of the conversation about the taxes they pay,” Perez, R-Miami, wrote in a memorandum to House members. “It is our position that the House does not need to limit itself in presenting one single plan, but instead allow the people of Florida the ability to choose some, all, or none of the proposals on the 2026 ballot.”

As examples, Rep. Kevin Steele, R-Dade City, is sponsoring a proposal (HJR 201) that would eliminate non-school homestead taxes. Meanwhile, Rep. Monique Miller, R-Palm Bay, is sponsoring a proposal (HJR 203) that would phase out non-school homestead property taxes over 10 years. Under Miller’s proposal, the homestead tax exemption would increase by $100,000 annually.

Currently, homeowners can qualify for a homestead exemption from local-government and school-district taxes on the first $25,000 of the taxable values of their properties and from local-government taxes on the values between $50,000 and $75,000.

Another proposal (HJR 205), sponsored by Rep. Juan Carlos Porras, R-Miami, would exempt people ages 65 and older from paying non-school taxes on their homes.

Perez this spring created a select committee to study property taxes. The issue is being closely watched by cities and counties, which rely heavily on property taxes to pay for services and say they could need other sources of money to make up for tax cuts. The House proposals include sections aimed at preventing reductions in law-enforcement funding.

Asked Wednesday while in West Palm Beach about alternative revenue sources to replace property taxes, DeSantis reiterated a position that the “vast, vast majority of property tax revenue is not from homestead Floridians’ properties. It’s second homes, investment properties, commercial properties.”

“Nobody asks, ‘Why can’t government spend less money?’” DeSantis added.

DeSantis has proposed the state cover lost property-tax revenues for rural “fiscally constrained” counties, which have limited tax bases.

While the Senate doesn’t have a committee to focus exclusively on property taxes, Majority Leader Jim Boyd, a Bradenton Republican who will become Senate president after the 2026 elections, said Tuesday he’s interested in property tax reform.

“I do believe there’s ways we can make our property tax system more fair and more economical, if you will, to taxpayers,” Boyd said.

Almost all of the House proposals released Thursday would require voter approval because they would be constitutional amendments. Lawmakers will consider the proposals during the legislative session that will start in January.

Other proposals include:

— Rep. Shane Abbott, R-DeFuniak Springs, is sponsoring a proposal (HJR 207) that would create a new non-school homestead exemption equal to 25 percent of the assessed value of homes after other exemptions are applied. Perez’s memo said the proposal, in part, could help first-time homebuyers.

— Rep. Demi Busatta, R-Coral Gables, is sponsoring a proposal (HJR 209) that would create an additional $100,000 homestead exemption for people with property insurance.

— Rep. Toby Overdorf, a Palm City Republican who co-chaired the House select committee, is sponsoring a proposal (HJR 211) that would allow people to transfer the full value of accumulated “Save Our Homes” benefits to new homes. That would add to what is known as “portability” of Save Our Homes benefits. The Save Our Homes law limits annual increases in the assessed value of homesteaded properties to 3 percent or the Consumer Price Index, whichever is lower.

— Rep. Griff Griffitts, R-Panama City Beach, is sponsoring a proposal (HJR 213) that would change the Save Our Homes caps. It would limit increases in taxable values for homestead property to 3 percent over three years. The limit is currently 3 percent a year. Also, increases in the assessed values of non-homesteaded property would be limited to 15 percent over three years, rather than the current 10 percent a year.

— Rep. Jon Albert, R-Frostproof, is sponsoring a proposal (HB 215) that would require two-thirds votes by local governments to increase tax rates. The bill would also allow newly married couples to combine accumulated Save Our Homes benefits.