Opinion: Property Tax Reform on the Agenda

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.

4 Responses to "Opinion: Property Tax Reform on the Agenda"

  1. A further example of bloat is, drive by the big state building on Capital CircleNE Dept of Revenue on any evening or weekend. All lights are on. 24/7. Even during the lockdown. Why? They are unable to turn them off. Why? Bad electrical planning and work. Why? Look into it for a good story. Who pays for the electric? We do because they plan for it in their annual budget. Why hasn’t it been fixed? It’s always easier to spend someone else’s money.

  2. Regardless, nothing will pass because they have to get 60% of the vote. It is being designed to fail. Desantis already said the he has $15billion in reserves that can cover the rural shortfalls. In nutshell, cities and counties have bloated budgets and pet projects they don’t want to lose so unless oversight happens there, they will never put anything forth that will help. They’ll shake heads and say, we tried after no resolution gets 60%. DeSantis suggested property taxes removed from homestead only. Commercials and rentals, etc continue to be taxed. If you wonder about the bloat, see the other article here about potential closing of schools. Their response is to raise the millage rate, that we’d all be happy to accept that. Pay attention and dig not the facts. Otherwise you will never truly own your home.

  3. If that’s what you want, you need to let your legislators know. Writing elsewhere in TR today is an article by Jim Turner with The News Service of Florida in which he reported on the four proposals, receiving more consideration: (1) eliminating all non-school homestead property taxes (HJR 201); (2) eliminating non-school homestead taxes for homeowners 65 years and older (HJR 205); (3 creating an additional $100,000 homestead exemption on non-school taxes for insured properties (HJR 209); and (4) allowing people to transfer the full value of accumulated “Save Our Homes” benefits to their new homes (HJR 211).

  4. How about, all those who are 65 Years of age and Older, with an Income of LESS than $300,000, who owns just the one Home under 3000 SqFt and that is Homesteaded, pays NO Property Taxes, Fire Fees, or LCS Taxes/Fees?

Leave a Reply

Your email address will not be published.