Proposed Property Tax Amendment:
What you need to know about HJR 1F
Florida voters will decide on this proposed constitutional amendment on November 3, 2026
60%
VOTER APPROVAL
REQUIRED TO PASS
REQUIRED TO PASS
At a glance: Proposed changes
Homestead
Exemption
Increases the exemption amount for properties with homestead exemption.
Non-Homestead
Assessment Cap
For non-homesteaded properties, the annual assessment cap would change from 10% to 5%.
Florida Residency
Requirements
Additional residency requirements would apply for new Florida residents after January 1, 2027.
School
Taxes
No changes to school taxes. Exemption amount remains at $25,000.
Homestead exemption amounts if approved
$150,000
Homestead exemption
beginning January 1, 2027
beginning January 1, 2027
$250,000
Homestead exemption
beginning January 1, 2028
beginning January 1, 2028
If approved by voters, applies to non-school taxes only.
Exemption amounts would apply to qualifying homestead properties only and are subject to the requirements of the Constitution and implementing legislation.
Exemption amounts would apply to qualifying homestead properties only and are subject to the requirements of the Constitution and implementing legislation.
Important dates
November 3, 2026
Election Day
Voters will decide on the
proposed constitutional
amendment.
January 1, 2027
Effective Date
If approved by 60% of
voters, the amendment
would take place.
November 2027
First Tax Bills
Changes would first be
reflected on 2027 tax bills
if approved.