TALLAHASSEE, Fla. — Florida lawmakers returned to the Capitol on Monday for a high-stakes, three-day special session on property taxes, but the final plan lawmakers could send to voters is still taking shape.
Gov. Ron DeSantis is urging the Republican-controlled Legislature to approve a proposed constitutional amendment that would expand the homestead exemption and create a pathway toward eventually eliminating property taxes on primary residences.
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"The reality is, the property tax has become a big, big burden for millions of people in this state,” DeSantis said during an appearance in Pasco County.
The proposal would create a new $150,000 homestead exemption in 2027 and raise it to $250,000 in 2028 for homeowners who establish permanent Florida residency by the end of 2026. The exemption would then increase with inflation. Lawmakers would also be directed to establish a process allowing counties, municipalities and school districts to expand the exemption further, potentially eliminating homestead property taxes entirely.
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The plan would also lower the annual assessment cap for non-homestead properties, including businesses and second homes, from 10% to 5%. It would restrict how counties and cities may spend remaining property tax revenue and call for a state trust fund to help local governments continue funding certain services.
Republicans broadly agree that homeowners need relief and that voters should have an opportunity to weigh in. But lawmakers are still debating what protections should be included before the proposal reaches the ballot.
State Rep. Toby Overdorf, R-Palm City, who is carrying the House legislation, said the final language remains unsettled.
"I'm not sure what the final bill is going to look like," Overdorf said. "I'm not sure what the final joint resolution is going to look like."
Overdorf said lawmakers are hearing from school boards, superintendents, sheriffs, local governments and other groups concerned about the potential impact.
The House and Senate entered the special session with similar overall goals but potentially different ideas about how to reach them. During the regular legislative session earlier this year, the House approved a separate proposal that would have phased out non-school homestead property taxes while protecting funding for law enforcement, firefighters and other first responders. That measure did not pass the Senate.
Some Republicans are now pushing for comparable protections in the new plan.
"I personally would like to see a school carve-out," state Rep. Alex Rizo, R-Hialeah, said. "I think that's created some angst and some concern with a number of my colleagues in the House."
State Rep. Danny Alvarez, R-Tampa, said constituent calls have increased as lawmakers examine the details.
"My phone is ringing off the hook," Alvarez said. "It used to be when I was on the campaign trail, everyone was like, 'Are you cutting? When are we cutting?’ Now they see the actual package we’re voting on, and they say, ‘Wait a minute. What about police? What about schools? What about firefighters?'"
Democrats argue the Legislature is moving too quickly on a proposal that could dramatically reshape how local governments and public schools are funded.
"This is going to change the entire financial landscape in the state, change the services that we’re able to offer, and to do it in three days — it makes me so angry,” Senate Democratic Leader Lori Berman, D-Boynton Beach, said.
State Rep. Michele Rayner, D-St. Petersburg, said lawmakers need to be more direct with voters about the potential consequences.
"Who's paying for police? Who's paying for fire, parks, all your trash?" Rayner said. "These are things that we’re not properly educating our people on."
House Democratic Leader Fentrice Driskell, D-Tampa, described the proposal as a cost shift rather than a true reduction.
"Eliminating property taxes is not a tax cut, but a tax shift," Driskell said.
An analysis by the Florida Policy Institute, a progressive think tank, estimated that the $250,000 exemption alone could reduce county revenue by an average of $4.8 billion annually and school district revenue by an average of $5 billion annually. The organization said the losses could grow substantially if homestead property taxes are fully eliminated. The analysis did not include the potential impact on cities or certain special districts.
DeSantis rejects warnings that the proposal would gut essential services. He argues property tax collections have risen sharply in recent years and says local governments can absorb reductions while prioritizing core needs.
"Yeah, of course we can do this," DeSantis said. "Of course we can. Don't let anyone tell you you can't."
The governor's office says statewide property tax revenue collected by local governments increased from $32 billion to $60 billion over seven years and could reach $83 billion by 2032 without intervention.
Four bills have been filed for the special session: a proposed constitutional amendment and an implementing bill in each chamber. Overdorf is sponsoring the House measures, while Sen. Bryan Avila, R-Miami Springs, is carrying the Senate versions.
Any proposed constitutional amendment would need support from three-fifths of the House and Senate to reach the November ballot. It would then require approval from at least 60% of voters.