{
  "retrieved": "2026-10-18",
  "ballotDate": "2026-11-03",
  "ballotTitle": "Amendment 3",
  "legislativeCite": "CS/HJR 1F",
  "passageThreshold": "60% of votes cast",
  "effectiveDate": "2027-01-01",
  "firstTrim": "August 2027",
  "firstTaxBills": "November 2027",
  "sources": {
    "walczakPdf": {
      "title": "Jared Walczak, Amendment 3 Could Shift Tax Burdens to Renters (Walczak Policy Consulting, September 2026)",
      "url": "https://walczakpolicy.com/pubs/florida-amendment-3.pdf",
      "accessed": "2026-10-18"
    },
    "pcpao": {
      "title": "Pinellas County Property Appraiser, Proposed 2026 Florida Property Tax Amendment 3 (CS/HJR 1F) FAQs",
      "url": "https://www.pcpao.gov/amendment3",
      "accessed": "2026-10-18"
    },
    "dos": {
      "title": "Florida Division of Elections, Constitutional Initiatives \u2014 Increased Homestead Exemption; Lower Cap on Increases in Non-Homestead Property Assessments",
      "url": "https://constitutionalinitiatives.dos.fl.gov/Home/InitDetail?account=10&seqnum=110",
      "accessed": "2026-10-18"
    },
    "rec": {
      "title": "Florida Revenue Estimating Conference, Homestead Exemption Increases; Assessment Increase Limitation 10% to 5% (July 10, 2026)",
      "url": "https://edr.state.fl.us/Content/conferences/revenueimpact/archives/2026F/_pdf/impact0710.pdf",
      "accessed": "2026-10-18"
    }
  },
  "whatItDoes": [
    {
      "text": "Raises the homestead exemption for non-school property taxes to $150,000 beginning January 1, 2027 and $250,000 beginning January 1, 2028, then indexes the amount to CPI starting January 1, 2029.",
      "source": "pcpao"
    },
    {
      "text": "Leaves a $25,000 homestead exemption for school millages, consistent with current law. School taxes are not cut by the larger homestead exemption.",
      "source": "pcpao"
    },
    {
      "text": "People who are not Florida residents on December 31, 2026 start at a $50,000 non-school homestead exemption (CPI-adjusted beginning 2028) and become eligible for the larger exemption beginning January 1 of the fifth year after maintaining a Florida homestead for four years.",
      "source": "pcpao"
    },
    {
      "text": "Lowers the annual assessment cap on non-homestead property from 10% to 5%. That cap applies to assessed value for non-school taxes only. School taxes on non-homestead property remain based on just/market value.",
      "source": "pcpao"
    },
    {
      "text": "Does not eliminate Save Our Homes (3% or CPI, whichever is less) and does not change portability, widow/widower, senior, veteran, or disability exemptions.",
      "source": "pcpao"
    },
    {
      "text": "Takes effect January 1, 2027 if at least 60% of voters approve it on November 3, 2026. Current law stays in force unless that happens.",
      "source": "pcpao"
    }
  ],
  "currentHomestead2026": {
    "schoolExemption": 25000,
    "additionalNonSchoolExemption": 26411,
    "combinedNonSchoolExemption": 51411,
    "note": "PCPAO: qualifying homesteaders may receive up to $51,411 for tax year 2026 \u2014 $25,000 on all millages including school, plus $26,411 on non-school millages after DOR CPI adjustment.",
    "source": "pcpao"
  },
  "statewide": {
    "assumption": "Walczak models a revenue-neutral millage increase (limited by the 10-mill county and municipal caps). Local governments could instead cut spending, raise other fees, or use a mix. These figures are not a forecast that every county will raise rates.",
    "source": "walczakPdf",
    "table": "Table 2 unless noted",
    "recCostFy2028Billions": 4.93,
    "recCostFy2029Billions": 8.71,
    "recCostFy2032Billions": 11.83,
    "recCostNote": "REC estimates cited by Walczak: $4.93 billion in the first year, $8.71 billion when fully implemented by FY 2029, and $11.83 billion per year by FY 2032.",
    "nonSchoolCollectionCutFy2029Percent": 20.5,
    "nonSchoolCollectionCutFy2032Percent": 23.0,
    "rentalPropertyTaxIncrease2028Percent": 14.1,
    "rentalPropertyTaxIncrease2028Note": "Walczak: once the higher exemption is fully in effect in tax year 2028, total property tax burdens would rise 14.1% on residential rental properties (a 22.6% increase in non-school property tax liability) if localities backfill with rates.",
    "nonSchoolLiabilityIncreasePercent": 22.6,
    "apartmentIncrease2028": 406,
    "apartmentIncrease2028Percent": 14.8,
    "sfrIncrease2028": 1081,
    "sfrIncrease2028Percent": 14.6,
    "nonHomesteadOwnerOccupiedIncrease2028": 1196,
    "nonHomesteadOwnerOccupiedIncrease2028Percent": 16.1,
    "apartmentIncrease2031": 554,
    "apartmentIncrease2031Percent": 15.7,
    "sfrIncrease2031": 1471,
    "sfrIncrease2031Percent": 15.4,
    "aggregateShiftApartmentsAndSfr2028Billions": 1.61,
    "aggregateShiftApartmentsAndSfr2031Billions": 2.19,
    "table1": {
      "homesteadDirectBenefitBillions": 7.99,
      "homesteadRateOffsetBillions": 1.54,
      "homesteadNetBillions": -6.45,
      "nonHomesteadResidentialDirectBenefitBillions": 0.35,
      "nonHomesteadResidentialRateOffsetBillions": 3.82,
      "nonHomesteadResidentialNetBillions": 3.47,
      "otherPropertyDirectBenefitBillions": 0.37,
      "otherPropertyRateOffsetBillions": 3.02,
      "otherPropertyNetBillions": 2.65,
      "unrecoveredDueToCapsBillions": 0.34,
      "recoverySharePercent": 96.1
    },
    "table3RentExamples": [
      {
        "monthlyRent2028": 800,
        "apartment2028": 200,
        "sfr2028": 494
      },
      {
        "monthlyRent2028": 1200,
        "apartment2028": 300,
        "sfr2028": 741
      },
      {
        "monthlyRent2028": 1600,
        "apartment2028": 400,
        "sfr2028": 988
      },
      {
        "monthlyRent2028": 2000,
        "apartment2028": 500,
        "sfr2028": 1235
      },
      {
        "monthlyRent2028": 2400,
        "apartment2028": 600,
        "sfr2028": 1482
      }
    ],
    "table4CountyNote": "Table 4 percentages are published as whole percents. Statewide Table 4 average is $406 / 15% for apartments and $1,081 / 15% for single-family rentals (unit-weighted). Table 2 reports 14.8% and 14.6%. School taxes are not changed by Amendment 3 but are included in the baseline when Walczak computes the percent increase.",
    "missingCountyData": "Walczak withholds some counties for insufficient sample size. All nine I-4 counties in this site have published Table 4 figures."
  },
  "counties": {
    "hillsborough": {
      "apartmentAmount": 560,
      "apartmentPercent": 19,
      "sfrAmount": 1114,
      "sfrPercent": 19
    },
    "pinellas": {
      "apartmentAmount": 549,
      "apartmentPercent": 19,
      "sfrAmount": 1350,
      "sfrPercent": 18
    },
    "polk": {
      "apartmentAmount": 365,
      "apartmentPercent": 19,
      "sfrAmount": 876,
      "sfrPercent": 21
    },
    "osceola": {
      "apartmentAmount": 394,
      "apartmentPercent": 17,
      "sfrAmount": 1319,
      "sfrPercent": 19
    },
    "orange": {
      "apartmentAmount": 307,
      "apartmentPercent": 11,
      "sfrAmount": 780,
      "sfrPercent": 11
    },
    "seminole": {
      "apartmentAmount": 567,
      "apartmentPercent": 23,
      "sfrAmount": 1196,
      "sfrPercent": 23
    },
    "volusia": {
      "apartmentAmount": 497,
      "apartmentPercent": 25,
      "sfrAmount": 1444,
      "sfrPercent": 26
    },
    "lake": {
      "apartmentAmount": 465,
      "apartmentPercent": 28,
      "sfrAmount": 1476,
      "sfrPercent": 27
    },
    "brevard": {
      "apartmentAmount": 341,
      "apartmentPercent": 21,
      "sfrAmount": 944,
      "sfrPercent": 24
    }
  },
  "municipalities": [
    {
      "name": "Tampa",
      "county": "hillsborough",
      "apartmentAmount": 758,
      "apartmentPercent": 18.88,
      "sfrAmount": 1329,
      "sfrPercent": 17.82,
      "slug": "tampa",
      "millage": {
        "exampleTotalMills": 19.8428,
        "exampleLabel": "City of Tampa total on the Hillsborough County Property Appraiser 2025 Final Millage sheet"
      }
    },
    {
      "name": "St. Petersburg",
      "county": "pinellas",
      "apartmentAmount": 651,
      "apartmentPercent": 19.9,
      "sfrAmount": 1282,
      "sfrPercent": 18.45,
      "slug": "st-petersburg"
    },
    {
      "name": "Orlando",
      "county": "orange",
      "apartmentAmount": 358,
      "apartmentPercent": 11.84,
      "sfrAmount": 936,
      "sfrPercent": 10.84,
      "slug": "orlando",
      "millage": {
        "exampleTotalMills": 19.0878,
        "exampleLabel": "Orlando mill code 7 total on the Orange County Property Appraiser 2025 Final Millage sheet (printed October 16, 2025)"
      }
    },
    {
      "name": "Winter Park",
      "county": "orange",
      "apartmentAmount": 368,
      "apartmentPercent": 11.88,
      "sfrAmount": 1572,
      "sfrPercent": 11.05,
      "slug": "winter-park"
    },
    {
      "name": "Lakeland",
      "county": "polk",
      "apartmentAmount": 381,
      "apartmentPercent": 18.38,
      "sfrAmount": 820,
      "sfrPercent": 20.24,
      "slug": "lakeland",
      "millage": {
        "exampleTotalMills": 17.5402,
        "exampleLabel": "Lakeland total on the Polk County 2025 Final Millage Rates sheet"
      }
    },
    {
      "name": "Bartow",
      "county": "polk",
      "apartmentAmount": 358,
      "apartmentPercent": 22.62,
      "sfrAmount": 908,
      "sfrPercent": 24.85,
      "slug": "bartow",
      "millage": {
        "exampleTotalMills": 18.2159,
        "exampleLabel": "Bartow total on the Polk County 2025 Final Millage Rates sheet"
      }
    },
    {
      "name": "St. Cloud",
      "county": "osceola",
      "apartmentAmount": 488,
      "apartmentPercent": 25.92,
      "sfrAmount": 1979,
      "sfrPercent": 29.82,
      "slug": "st-cloud",
      "millage": {
        "exampleTotalMills": 17.8989,
        "exampleLabel": "St. Cloud total on the Osceola County Property Appraiser 2025 Final Millage Rates sheet"
      }
    },
    {
      "name": "Oviedo",
      "county": "seminole",
      "apartmentAmount": 1070,
      "apartmentPercent": 29.64,
      "sfrAmount": 2214,
      "sfrPercent": 29.78,
      "slug": "oviedo",
      "millage": {
        "exampleTotalMills": 16.7784,
        "exampleLabel": "Oviedo total on the Seminole County Property Appraiser Final 2025 Millage Rates sheet"
      }
    },
    {
      "name": "Sanford",
      "county": "seminole",
      "apartmentAmount": 502,
      "apartmentPercent": 21.68,
      "sfrAmount": 1106,
      "sfrPercent": 20.75,
      "slug": "sanford",
      "millage": {
        "exampleTotalMills": 18.1284,
        "exampleLabel": "Sanford total on the Seminole County Property Appraiser Final 2025 Millage Rates sheet"
      }
    },
    {
      "name": "Palm Bay",
      "county": "brevard",
      "apartmentAmount": 499,
      "apartmentPercent": 27.3,
      "sfrAmount": 1412,
      "sfrPercent": 31.19,
      "slug": "palm-bay"
    }
  ],
  "municipalitiesNotInTable5": [
    "Lake County has no municipality in Walczak Table 5.",
    "Volusia County has no municipality in Walczak Table 5."
  ],
  "published": "2026-10-18",
  "updated": "2026-10-19"
}