November 3, 2026 ballot · CS/HJR 1F
Short answers landlords and small investors actually search for. Every figure traces to PCPAO, Walczak, Florida DOR, OIR, or the Florida statutes. Assumptions are labeled.
· · Figures retrieved 2026-10-18
Amendment 3 (CS/HJR 1F) would raise the non-school homestead exemption to $150,000 beginning January 1, 2027 and $250,000 beginning January 1, 2028 (then CPI), keep a $25,000 school homestead exemption, and lower the non-homestead assessment cap from 10% to 5% for non-school taxes. It needs 60% of votes on November 3, 2026. Source: Pinellas County Property Appraiser Amendment 3 FAQs and the Florida Division of Elections ballot summary.
No. Homestead is for a permanent resident’s primary home. Rentals, second homes, and commercial property do not receive the $150,000 / $250,000 figures. Source: PCPAO Amendment 3 FAQs, which list rental property as a non-homestead example.
Walczak estimates that if local governments raise millage to replace lost revenue, residential rental property taxes would rise 14.1% in 2028 (about 22.6% on the non-school portion): +$1,081 on the average single-family rental and +$406 on the average apartment unit. That is a revenue-neutral millage model, not a forecast that every county will raise rates. Source: Jared Walczak, Amendment 3 Could Shift Tax Burdens to Renters (September 2026), Table 2.
The annual assessment cap on non-homestead property would fall from 10% to 5% for non-school assessed value. School taxes on non-homestead property remain based on just/market value. Current law is Fla. Stat. § 193.1554 / § 193.1555 (10% cap). Amendment 3’s 5% change is from PCPAO.
Not by itself. PCPAO says a lower cap “may slow future assessed value growth” and does not mean lower tax bills if millage rises. Walczak’s rental-tax increases assume localities raise millage to replace homestead revenue, limited by 10-mill caps.
January 1, 2027. PCPAO: first TRIM notices August 2027; tax bills November 2027. Walczak’s fully phased homestead year in the backfill tables is tax year 2028.
No. After a change of ownership, Florida law requires assessment at just (market) value as of January 1 of the following year. Homestead Save Our Homes (Fla. Stat. § 193.155) does not apply to rentals. The non-homestead cap limits future annual increases, not the purchase-year reset (Fla. Stat. § 193.1554(5)). Lee County Property Appraiser’s 10% assessment FAQ states the prior owner’s limitation does not carry over.
No. Only the first $25,000 of a homestead stays exempt from school millages. Rentals have no homestead, so they pay school millage on just value. That is why Walczak can report +14.1% total next to +22.6% non-school. Source: PCPAO and Walczak Table 2 note.
Use the total millage on the TRIM notice for that tax code, not a county average. This site publishes one cited example total per I-4 county for tax year 2025 (property appraiser or tax collector sheet) plus the county BCC operating millage from Florida DOR MillCapComp25. Override the calculator millage field.
No. OIR publishes county average homeowners and condo-unit-owner premiums including wind. Those are not DP-3 / dwelling-fire landlord averages. This site could not find an official OIR landlord-policy county average, so the calculator uses the homeowners-with-wind figure only as a labeled placeholder you should replace with a quote.
Florida law treats rental of all or substantially all of a homestead as abandonment of that homestead (Fla. Stat. § 196.061), with limited exceptions. PCPAO lists rental property as non-homestead. Confirm with the county property appraiser; this site is not legal advice.
Yes for the nine counties on this site: Hillsborough, Pinellas, Polk, Osceola, Orange, Seminole, Volusia, Lake, and Brevard (Table 4). Table 5 cities include Tampa, St. Petersburg, Orlando, Winter Park, Lakeland, Bartow, St. Cloud, Oviedo, Sanford, and Palm Bay. Lake County and Volusia County have no city in Table 5; that gap is not filled with estimates.