Florida Attorney General James Uthmeier has revised the title and summary of a proposed constitutional amendment that could substantially change how certain Florida properties are taxed.
The rewrite followed a ruling by Leon County Circuit Judge David Frank, who concluded that portions of the Legislature’s original ballot language were promotional rather than neutral. The judge specifically objected to descriptions suggesting that the proposal would protect homeowners, promote fairness and ultimately eliminate property taxes—even though those outcomes were not guaranteed by the amendment itself.
The proposal will now appear under a more technical title: “Increased Homestead Exemption; Lower Cap on Increases in Non-Homesteaded Property Assessments.”
If approved by at least 60% of voters, Amendment 3 would raise the homestead exemption for most qualifying homeowners to $150,000 in 2027 and $250,000 in 2028, with future adjustments tied to inflation. Taxes levied for public schools would remain outside the expanded exemption.
The revised summary also more clearly addresses a provision affecting people who establish Florida residency after a specified date. Those homeowners could face a five-year wait before receiving the higher exemption, provided that restriction is permitted under the U.S. Constitution.
Another significant revision removes language implying that the amendment would automatically eliminate non-school property taxes on homesteaded homes. Instead, the measure would require lawmakers to establish a process through which local governments could increase exemptions—potentially up to a home’s full assessed value.
The revised wording does not end the legal dispute. The challengers were given an opportunity to object, while the court retained authority to review whether the new language accurately and neutrally explains what voters are being asked to approve.
Source: Florida Realtors, via the Miami Herald/Tampa Bay Times
