Various property tax exemption and phaseout proposals advanced through a Florida House committee during a four-hour meeting in Tallahassee on Nov. 20.
In total, seven House joint resolutions and one bill were reported favorable by the 36-member committee of Republicans and Democrats. Approvals by the committee set up talks in the upcoming legislative session on which property tax proposals would appear on the November 2026 ballot.
House joint resolutions would ultimately need voter approval since property taxes are embedded in the state Constitution. Considered to be one of the more comprehensive proposals, House Resolution 201 by Republican state Rep. Kevin Steele eliminates all nonschool property taxes on homesteads. Like most resolutions, the proposal maintains school funding across Florida and locks law enforcement funds at 2024-25 or 2025-26 levels, whichever is higher. House committee members voted 34-10 on the measure.
Then there’s a proposal by Republican state Rep. Monique Miller to phase out nonschool property taxes over 10 years. House resolution 203 would increase homestead exemptions by $100,000 annually beginning in 2027. Most property owners in Florida would reach near-zero nonschool property taxes by 2030, giving local governments time to adjust their revenue structures. The proposal was voted out of committee via 24-10 vote.
And Republican Rep. Demi Busatta’s House Resolution 209 would link homestead exemptions to property insurance. Voted favorable by the committee, via 24-9 vote, the proposal would create a $200,000 homestead exemption for properties with comprehensive, multiperil insurance. Rep. Juan Carlos Porras’ House Resolution 205 would provide nonschool property tax exemption for homeowners 65 and older. It was voted out of the committee, 24-9.
Rep. Shane Abbott’s proposal to exempt 25% of the assessed homestead value after existing exemptions was voted out of the committee favorable, 24-10.
The only piece of legislation pertaining to property taxes, Rep. Jon Albert’s House Bill 215, allows any accrued Save Our Homes benefit, the difference between the assessed value and the just or fair market value of a homestead, held by each spouse to transfer to a new home after marriage, up to the existing $500,000 limitation. Save Our Homes is a constitutional amendment passed to cap annual increases on the assessed value of homestead properties to a maximum of 3% or the change in the Consumer Price Index.
The bill would also require a two-thirds vote among Florida municipalities to raise the millage rate. Legislation moved out of the committee with a 24-10 vote. The bill would need the state Legislature’s approval and the governor’s signature to take effect.
Speaker Danny Perez created the House Select Committee on Property Taxes earlier in the year following comments from Gov. Ron DeSantis that it was time to eliminate property tax in the Sunshine State. Committee leadership highlighted how ad valorem tax collections have risen 46% from 2020 to 2024 — from $37 billion to $55 billion.
“Local government property tax is increasing at an unsustainable rate and is causing undue financial burden on Florida’s citizens, homeowners and businesses. It is time to put money back in the hands of Floridians,” said House committee chairman Toby Overdorf.
Concerns, however, are growing among Florida fire chiefs, with proposals only protecting law enforcement and not fire rescue and EMS. In addition, fire chiefs say, costs for new equipment are rising; fire engines alone increased from $550,000 to $1.3 million in the past six years.
“Without an established alternative funding source, there will be a direct and unavoidable impact on service delivery, which could include longer response times, possible staffing reductions that would put the lives of the citizens unnecessarily at risk,” said Tripp Barrs, Treasure Island fire chief and Florida Fire Chiefs Association president.
Florida League of Cities and Florida Association of Counties representatives said the proposals offer no revenue replacement mechanism for local municipalities. Concerns were also shared regarding bond ratings and $2-plus billion in existing general obligation debt.
The seven House resolutions and House Bill 215 were referred to the State Affairs Committee for more discussion.
