The Florida chapter of the Fraternal Order of Police announced Friday that it opposes Amendment 3, the proposed constitutional amendment designed to provide property tax relief to homeowners but which critics allege could radically reduce revenues for local government essential services, including public safety. State economists estimate that the proposed amendment could reduce local government property tax revenues by $5 billion in its first year and $11.8 billion per year after five years.
The Florida FOP is the second-largest police union in the state, representing more than 24,000 law enforcement officers. The union joins the Florida Fire Chiefs’ Association, Florida Professional Firefighters, and the Florida Democratic Party in opposing the measure, which Florida voters will decide on November 3, 2026. The amendment must receive at least 60% approval to take effect.
The announcement comes as opposition mounts to the ballot initiative, which would dramatically expand Florida’s homestead exemption but offers no clear plan for replacing billions in lost local revenue that currently funds police, fire departments, emergency medical services, and other core government functions.
What’s at stake
How Amendment 3 would change Florida property taxes
The measure would increase homestead exemptions in two stages and cap assessment growth on rental and commercial property.
The proposal increases the current $50,000 exemption on homestead property taxes to $150,000 for 2027, and to $250,000 in 2028. The exemption will not apply to school district taxes. That means homeowners would continue paying the school portion of their property tax bill—roughly 40 percent of a typical bill—but would see dramatic reductions in the portion that funds counties, cities, fire districts, and other local services.
The bill, HJR 1F, passed the Florida House with a 75-26 vote and in the Florida Senate with a vote of 30-9 during a special legislative session in early June. Gov. Ron DeSantis campaigned on providing major property tax reduction for homestead property owners over the past year, but didn’t unveil his own plan until less than a week before he called the Florida Legislature to convene for a special session in June. After it was approved with some changes to his plan, he has said that, while he will vote yes on the amendment, he is not as enthused about it and will not head any political group championing the measure.
The proposal also lowers the current 10% cap on annual assessment increases for non-homestead properties to 5% starting next year. Those properties include vacation and investment homes, apartments and commercial properties. The amendment also includes a waiting period for new Florida residents: property owners who are not permanent residents of Florida as of December 31, 2026 would receive only the current exemption for five years before qualifying for the full benefit.
The full text of the amendment is available on the Florida Senate’s official website.
The fiscal impact
State economists estimate the change would eventually drain approximately $11.86 billion annually from local government budgets, with counties losing $8.7 billion in revenue. Miami-Dade County alone would face $445 million in cuts, while Hillsborough and Broward would see $353 million and $326 million shortfalls, respectively. Smaller, rural counties dependent on homestead property taxes stand to lose a far higher share of their budgets. St. Lucie could see a 35% revenue loss, while Baker, Citrus, Clay and Hernando would each lose more than 30%.
Public safety concerns
Why police and firefighters are sounding the alarm
Three major public safety organizations have now opposed the measure, citing funding uncertainty.
“The Florida State Fraternal Order of Police believes Florida taxpayers deserve meaningful property tax relief,” the organization said in a written statement Friday. “We understand the financial pressures facing homeowners, and we support thoughtful, responsible reforms that provide relief while protecting the essential services our communities depend on. However, we oppose the current Amendment 3 because it creates far too much uncertainty about how local governments would continue to fund law enforcement, fire rescue, emergency medical services, and other critical public safety functions.”
The first public safety organization to oppose the amendment was the Florida Fire Chiefs Association, which issued an opposition statement July 15. The group said it supports thoughtful tax relief but warned that the proposed constitutional amendment does not identify a sustainable source of replacement revenue for local governments that could lose property tax collections.
Florida Professional Firefighters, a labor organization representing over 31,000 firefighters in Florida, has released a statement speaking out against the proposed amendment. “We believe tax relief and strong public safety can coexist,” the FPF said in their statement. “Unfortunately, this amendment does not provide a clear path to achieving both.”
The Florida Democratic Party announced its opposition to the measure earlier this week, while the Republican Party of Florida has yet to take a public stance. Gov. Ron DeSantis, who originally championed property tax relief, announced he would not campaign for Amendment 3, saying the Legislature-designed ballot question doesn’t match his original proposal. U.S. Sen. Rick Scott, DeSantis’ predecessor in the Governor’s Mansion, initially expressed concern about the amendment’s impact on local services.
For homebuyers
What this means if you’re buying in Florida
Nothing changes until—and unless—voters approve the measure in November.
For real estate transactions happening today, nothing has changed. The amendment is a proposed change to the Florida Constitution, not current law. Until voters approve it in November and the relevant effective dates arrive in 2027 and 2028, property taxes are assessed, calculated, and collected exactly as they are now.
Buyers should continue to evaluate affordability based on current tax rates and assessed values. There should be no assumption that property taxes will be reduced or eliminated for any transaction closing in 2026. If you’re considering buying a home in Florida, understanding the current homestead exemption and property tax system is essential for calculating your true monthly costs.
If the amendment passes, the timing matters. If approved, the amendment would take effect on January 1, 2027. New Florida residents who establish residency before December 31, 2026, would immediately qualify for the expanded exemption. Those who move to Florida after that date would face a five-year waiting period before receiving the full benefit. That could create a surge in buyer demand in the final months of 2026 as people rush to beat the deadline.
First-time buyers and those stretching to afford a home should also consider the broader implications. If local governments lose billions in revenue, they may turn to other funding sources—higher fees for services, new sales taxes, or cuts to programs that affect quality of life. The amendment restricts how property tax revenue can be used but does not prevent cities and counties from seeking alternative revenue streams. Learn more about calculating the true cost of homeownership beyond the mortgage payment.
For buyers relying on down payment assistance or first-time buyer programs, it’s worth noting that many of these programs are funded at the local level. Significant cuts to county and municipal budgets could affect the availability of housing assistance in the future.
Polling and public opinion
Roughly 64% of voters would support Amendment 3, according to a Sachs Media poll in June. But that support collapses once the electorate learns about the fiscal impacts, falling to 45%—well below the supermajority needed for constitutional amendments—when respondents were told about the massive budget hole it could create in local budgets, University of North Florida pollsters found this month.
Quick answers
Florida Amendment 3: common questions
When will Florida voters decide on Amendment 3?
The amendment will appear on the November 3, 2026, statewide ballot. It requires 60% voter approval to pass and become part of the Florida Constitution. If approved, most provisions would take effect on January 1, 2027.
Would Amendment 3 eliminate all property taxes in Florida?
No. The amendment only affects non-school property taxes on homesteaded properties. School district taxes, which make up roughly 40% of a typical property tax bill, would remain unchanged. Owners of rental properties, vacation homes, and commercial real estate would continue paying all property taxes, though with a lower annual assessment cap.
How much would the typical Florida homeowner save?
It depends on your home’s assessed value and where you live. State officials estimate that about 60% of homesteaded property owners in Florida would owe zero non-school property tax once the $250,000 exemption takes effect in 2028. A homeowner with a property assessed at $750,000 in South Florida could potentially save around $3,500 annually, though savings vary widely by county and local millage rates.
What happens if I move to Florida after the deadline?
New residents who establish Florida residency after December 31, 2026, would receive only the current $50,000 homestead exemption for the first five years. After five years of continuous Florida residency, they would become eligible for the full expanded exemption available to existing residents.
How would local governments replace the lost revenue?
The amendment does not specify a replacement funding source. Local governments could potentially raise other fees, seek voter approval for special assessments, cut services, or lobby the state legislature for revenue-sharing changes. The lack of a clear funding plan is the primary reason public safety organizations oppose the measure.
Can the Florida legislature change Amendment 3 after it passes?
No. Because it would become part of the Florida Constitution, the legislature cannot repeal or modify it on its own. Any future changes would require another constitutional amendment approved by 60% of voters in a statewide election.