Florida Amendment 3: Property Tax Savings by County
Amendment 3 on the November 3, 2026 ballot would raise the homestead exemption from non-school property taxes to $150,000 in 2027 and $250,000 in 2028, up from $50,722 in 2025. At 2025 millage, a homestead assessed at its county's median home value would pay about $1,559 less a year from 2028 in the median county — roughly 40% off the bill, weighted by population. School taxes stay. It needs 60% of the vote.
Amendment 3 property tax calculator
| Yearly tax | Saves | |
|---|---|---|
| Current law | — | — |
| 2027 ($150,000 exemption) | — | — |
| 2028 ($250,000 exemption) | — | — |
Use the assessed value on your TRIM notice, not market value — with Save Our Homes, long-time owners are often assessed far below what the home would sell for. Uses the county's 2025 average school and non-school millage (your city or special districts may differ) and assumes rates stay the same. Other exemptions (senior, veteran, disability) are not included.
What changes and what doesn't
- Non-school taxes: today the first $25,000 and the band from $50,000 to $75,722 of assessed value are exempt. Under Amendment 3 the first $150,000 (2027), then $250,000 (2028) would be exempt, indexed to inflation from 2029. The Legislature could later raise it further by law, up to all assessed value.
- School taxes: unchanged — only the first $25,000 is exempt.
- New residents from January 1, 2027 start with $50,000 off non-school taxes and get the larger exemption from their fifth year with a Florida homestead.
- Rentals, second homes and commercial property: the yearly cap on assessed value for non-school taxes drops from 10% to 5%. School taxes on them stay uncapped.
- Unchanged: Save Our Homes (3% or CPI cap), portability, and the senior, widow, veteran and disability exemptions. Non-ad valorem assessments (garbage, stormwater, fire fees) are not affected.
Savings in Florida's largest counties
Yearly tax on a homestead at the county's median home value, at 2025 millage.
| County | Median home value | Tax now | 2027 | 2028 | Saves (2028) |
|---|---|---|---|---|---|
| Miami-Dade County | $463,000 | $7,793 | $6,616 | $5,431 | $2,363 (30%) |
| Broward County | $414,600 | $7,395 | $6,067 | $4,729 | $2,666 (36%) |
| Palm Beach County | $447,300 | $7,099 | $5,990 | $4,873 | $2,226 (31%) |
| Hillsborough County | $371,500 | $6,211 | $4,969 | $3,717 | $2,494 (40%) |
| Orange County | $390,100 | $6,074 | $4,986 | $3,890 | $2,184 (36%) |
| Duval County | $303,500 | $4,686 | $3,539 | $2,384 | $2,302 (49%) |
| Pinellas County | $355,100 | $5,791 | $4,580 | $3,360 | $2,431 (42%) |
| Lee County | $362,200 | $4,496 | $3,635 | $2,767 | $1,729 (38%) |
The biggest dollar savings are in counties with high non-school millage and home values above $250,000 — St. Lucie County ($3,041), Alachua County ($2,917) and Broward County ($2,666). In rural counties where the median home is worth less than $150,000, the 2027 exemption already covers the whole home, so the bill drops to school taxes alone: in Hamilton County, from $1,062 to $477. On a $400,000 home in Miami-Dade County, the bill would fall from $6,629 to $4,266.
All 67 counties
| County | Non-school mills | School mills | Median home value | Tax now | 2028 | Saves |
|---|---|---|---|---|---|---|
| Miami-Dade County | 11.86 | 6.63 | $463,000 | $7,793 | $5,431 | $2,363 |
| Broward County | 13.38 | 6.48 | $414,600 | $7,395 | $4,729 | $2,666 |
| Palm Beach County | 11.17 | 6.32 | $447,300 | $7,099 | $4,873 | $2,226 |
| Hillsborough County | 12.52 | 6.34 | $371,500 | $6,211 | $3,717 | $2,494 |
| Orange County | 10.96 | 6.45 | $390,100 | $6,074 | $3,890 | $2,184 |
| Duval County | 11.55 | 6.34 | $303,500 | $4,686 | $2,384 | $2,302 |
| Pinellas County | 12.20 | 6.29 | $355,100 | $5,791 | $3,360 | $2,431 |
| Lee County | 8.68 | 5.32 | $362,200 | $4,496 | $2,767 | $1,729 |
| Polk County | 10.15 | 5.29 | $266,500 | $3,467 | $1,445 | $2,022 |
| Brevard County | 8.46 | 5.31 | $339,600 | $4,114 | $2,428 | $1,685 |
| Pasco County | 10.94 | 6.27 | $300,900 | $4,469 | $2,288 | $2,181 |
| Volusia County | 12.14 | 5.28 | $313,000 | $4,704 | $2,285 | $2,419 |
| Seminole County | 10.10 | 5.25 | $386,900 | $5,295 | $3,282 | $2,013 |
| Sarasota County | 6.66 | 6.09 | $411,800 | $4,761 | $3,435 | $1,327 |
| Manatee County | 8.25 | 6.30 | $391,400 | $5,120 | $3,476 | $1,644 |
| Osceola County | 9.67 | 5.31 | $353,300 | $4,667 | $2,741 | $1,927 |
| Lake County | 9.55 | 6.08 | $318,400 | $4,341 | $2,438 | $1,903 |
| Marion County | 9.56 | 6.32 | $243,100 | $3,218 | $1,378 | $1,840 |
| Collier County | 5.57 | 4.25 | $540,700 | $4,920 | $3,810 | $1,110 |
| St. Lucie County | 15.26 | 6.30 | $347,300 | $6,555 | $3,514 | $3,041 |
| Escambia County | 8.77 | 5.36 | $257,200 | $3,056 | $1,308 | $1,748 |
| St. Johns County | 7.70 | 6.27 | $489,200 | $6,289 | $4,754 | $1,535 |
| Leon County | 12.43 | 5.37 | $301,800 | $4,607 | $2,129 | $2,478 |
| Alachua County | 14.64 | 6.25 | $288,800 | $5,134 | $2,217 | $2,917 |
| Clay County | 9.07 | 6.27 | $312,500 | $4,179 | $2,370 | $1,808 |
| Okaloosa County | 6.90 | 5.38 | $351,200 | $3,827 | $2,452 | $1,375 |
| Hernando County | 8.30 | 6.26 | $276,000 | $3,443 | $1,788 | $1,655 |
| Charlotte County | 9.18 | 6.50 | $328,900 | $4,528 | $2,698 | $1,829 |
| Santa Rosa County | 6.30 | 5.41 | $329,800 | $3,409 | $2,153 | $1,256 |
| Bay County | 7.36 | 5.34 | $310,500 | $3,436 | $1,969 | $1,467 |
| Indian River County | 8.41 | 5.75 | $351,500 | $4,409 | $2,732 | $1,677 |
| Citrus County | 10.12 | 5.35 | $245,500 | $3,152 | $1,180 | $1,972 |
| Martin County | 10.88 | 5.18 | $432,200 | $6,260 | $4,091 | $2,169 |
| Sumter County | 6.29 | 4.91 | $385,400 | $3,876 | $2,622 | $1,254 |
| Flagler County | 11.81 | 5.35 | $364,900 | $5,527 | $3,175 | $2,353 |
| Highlands County | 9.17 | 5.35 | $187,900 | $2,130 | $872 | $1,258 |
| Nassau County | 9.86 | 6.19 | $382,800 | $5,491 | $3,525 | $1,966 |
| Walton County | 4.89 | 4.26 | $425,100 | $3,536 | $2,561 | $975 |
| Monroe County | 5.29 | 2.95 | $780,600 | $6,087 | $5,033 | $1,054 |
| Putnam County | 10.85 | 6.87 | $160,300 | $2,118 | $929 | $1,189 |
| Columbia County | 9.34 | 5.35 | $194,900 | $2,255 | $909 | $1,346 |
| Jackson County | 8.90 | 5.37 | $120,800 | $1,138 | $514 | $623 |
| Levy County | 10.71 | 5.33 | $190,600 | $2,381 | $883 | $1,498 |
| Suwannee County | 10.25 | 5.42 | $171,600 | $2,032 | $794 | $1,239 |
| Gadsden County | 10.89 | 5.25 | $174,900 | $2,140 | $787 | $1,353 |
| Hendry County | 11.83 | 5.35 | $219,200 | $3,031 | $1,038 | $1,993 |
| Okeechobee County | 9.05 | 5.38 | $193,000 | $2,192 | $905 | $1,288 |
| Wakulla County | 8.02 | 5.43 | $258,300 | $2,930 | $1,333 | $1,597 |
| DeSoto County | 10.65 | 5.28 | $174,100 | $2,101 | $787 | $1,314 |
| Baker County | 9.29 | 5.33 | $256,700 | $3,147 | $1,296 | $1,851 |
| Bradford County | 11.21 | 5.37 | $212,500 | $2,819 | $1,006 | $1,813 |
| Hardee County | 8.87 | 5.25 | $153,600 | $1,588 | $675 | $913 |
| Washington County | 9.63 | 5.33 | $171,000 | $1,937 | $778 | $1,159 |
| Taylor County | 9.80 | 5.64 | $114,600 | $1,131 | $505 | $626 |
| Holmes County | 10.28 | 5.13 | $110,200 | $1,049 | $437 | $611 |
| Gilchrist County | 10.13 | 5.40 | $199,900 | $2,456 | $944 | $1,511 |
| Madison County | 9.83 | 5.33 | $116,200 | $1,130 | $486 | $644 |
| Dixie County | 14.46 | 5.41 | $132,000 | $1,754 | $579 | $1,176 |
| Union County | 11.26 | 5.45 | $169,500 | $2,126 | $788 | $1,338 |
| Gulf County | 6.90 | 5.32 | $250,000 | $2,572 | $1,197 | $1,375 |
| Jefferson County | 8.57 | 5.30 | $232,600 | $2,658 | $1,099 | $1,559 |
| Hamilton County | 9.68 | 5.53 | $111,200 | $1,062 | $477 | $585 |
| Calhoun County | 10.11 | 5.22 | $145,300 | $1,585 | $628 | $956 |
| Glades County | 13.04 | 5.33 | $137,000 | $1,722 | $597 | $1,125 |
| Franklin County | 6.41 | 4.19 | $273,300 | $2,467 | $1,190 | $1,277 |
| Lafayette County | 10.84 | 5.39 | $157,200 | $1,866 | $712 | $1,154 |
| Liberty County | 9.79 | 5.38 | $127,300 | $1,300 | $550 | $750 |
Sorted by population; click a column to sort. Millage is each county's 2025 average including cities and special districts (Florida Department of Revenue); median home values are Census ACS market values, so owners with a Save Our Homes cap would see smaller dollar savings. Estimates, not a forecast: taxing authorities set new millage each year and may raise rates to make up revenue.
Frequently asked questions
What does Amendment 3 do to Florida property taxes?
It replaces the two homestead exemptions with a $25,000 exemption from school taxes and an exemption of up to $150,000 in 2027 and $250,000 in 2028 from all other property taxes (county, city and special districts), adjusted for inflation from 2029. It also lowers the yearly assessment cap on non-homestead property from 10% to 5%. School taxes and the Save Our Homes cap stay as they are.
How much would I save under Amendment 3?
It depends on your assessed value and your county's non-school millage. At 2025 rates, a homestead assessed at the county median home value would pay about $949 less in 2027 and $1,559 less in 2028 in the median county; across the state, weighted by population, bills on such homes fall by about 40%. Homes assessed under $250,000 would owe almost nothing but school taxes from 2028.
Does Amendment 3 eliminate school property taxes?
No. Only the first $25,000 of assessed value stays exempt from school taxes, as under current law, so every homestead worth more than $25,000 still gets a school tax bill.
When would Amendment 3 take effect?
It needs at least 60% of the vote on November 3, 2026. If approved, it takes effect January 1, 2027 and first shows up on the August 2027 TRIM notice and the November 2027 tax bill.
Does Amendment 3 apply to people who move to Florida after 2026?
Not right away. Owners who become Florida residents on or after January 1, 2027 start with a $50,000 exemption on the first $50,000 of assessed value for non-school taxes, and qualify for the larger exemption from January 1 of their fifth year with a Florida homestead. Residents as of December 31, 2026 get the larger exemption whenever they buy and apply.
Could my millage rate go up if Amendment 3 passes?
It could. The amendment changes taxable value, not tax rates. Because it shrinks the taxable value of homesteads, the rolled-back rate on 2027 TRIM notices would effectively become a rolled-up rate, and each county, city and district decides its own millage in its budget. The savings on this page hold 2025 millage constant.
See the Florida homestead exemption guide for the rules that apply until then, and Florida property tax rates by county for every county's millage and median bill.
Sources
- Florida Legislature, CS/HJR 1F (2026 Special Session), proposed Amendment 3.
- Property Appraisers' Association of Florida, Proposed 2026 Florida Property Tax Amendment (Amendment 3) FAQ.
- Florida Department of Revenue, 2025 millage rates and taxes levied by county.
- U.S. Census Bureau, American Community Survey 5-year estimates, median value of owner-occupied homes.
- Methodology