Opinion: Property Tax Reform on the Agenda

By Curtis Baynes

On November 3, 2026, Florida voters may make a transformative decision about the future of property taxes.  It’s too early to know the precise nature of the expected change but, so far, the proposals target non-school taxes, meaning that, at a minimum, property tax abolition for school-related taxation is not in the cards. However, even abolishing non-school property taxes may be a little further than the legislature is prepared to go.

Currently, there is no consensus as to how to proceed.  So far, there are eight  proposals running the gamut of possibilities from the governor’s desire to abolish property taxes to the legislature’s initial proposals to do something less than totally abolish the tax. The current proposals include exempting some taxpayers, such as homesteaded property or those 65 or older.  Others range from increasing the homestead exemption to phasing out property taxes over the next decade. Still others affect such issues as portability and future increases in taxable values. 

And when all is said and done, the proposed constitutional amendment could end up dealing with some combination of those alternatives, or multiple amendments for voters to consider.

Most of us would prefer to pay less in property tax, but it may not be as simple as that nor always prudent. According to the Florida Department of Revenue,in 2025, statewide, nearly $3.5 trillion in taxable property value generated over $100 billion, in part, to finance government goods and services in over 400 municipalities, 67 counties and school districts,  over 600 dependent special districts, and almost 1,500 independent special districts.  Property taxes financed education, law enforcement, fire safety, emergency services, constitutional officers, infrastructure, and debt service, to name a few. 

In Leon County, $27.5 billion dollars of taxable value, financed just over $296 in goods and services by the two principal users of non-school property tax: Tallahassee and Leon County.  Locally, property tax is allocated to the county’s general fund, fine and forfeiture fund (county sheriff), county emergency medical services, law enforcement (city). 

Needless to say, with so much at stake, the issue will produce a conundrum for us all, including:

What goods and services are we prepared to do without?
What, if anything, will we use to replace lost property tax revenue? 
What combination of the two is necessary for local government to meet fiscal constraints? 

Citing a study by the James Madison Institution, Mitch Perry, writing for the Florida Phoenix (September 29, 2025), reports that about 65% of voters intend to enact some form of property tax changes.  Until the legislature completes its public hearings, bill analyses, legislative debate, and court review, we will not know ultimately what is at stake.

 If you want to be heard on the matter, now is the time to contact your representative, senator, and local officials. You may write, telephone, or meet with them, or make arrangements to attend any public hearings that may be scheduled.  And whether you participate or not, be prepared in the event any constitutional amendment passes.