Leon Circuit Court Judge David Frank ruled on August 3, 2026, that Florida’s Amendment 3 ballot language is “misleading” and “defective and must not be used,” ordering Attorney General James Uthmeier to resubmit new ballot language within 10 days. The judge wrote that “the proposed amendment would discriminate against Florida residents who rent their homes (single family or multi-family)” and found the current ballot language misleading.
Amendment 3, if approved by Florida voters in November, would increase the homestead exemption for property owners to $150,000 in 2027 and $250,000 in 2028. Advocacy groups say the tax burden will shift to renters if the amendment passes in November, because the proposed amendment would raise the homestead tax exemption but that only applies to homeowners, not those who rent.
The Florida Legislature passed HJR 1F during a special session held June 1–3, 2026 (House 75–26, Senate 30–9), and the amendment goes to Florida voters on the November 3, 2026 ballot and needs 60% approval to take effect, with most provisions starting January 1, 2027 if approved.
The ruling
Judge says ballot language reads like “political slogan”
The 18-page order takes aim at advocacy language that fails to describe what the amendment actually does.
In an 18-page order, Leon County Circuit Judge David Frank declared the ballot title and summary for Amendment 3 “clearly and conclusively defective,” enjoined Secretary of State Cord Byrd from placing the current language on the General Election ballot and gave Attorney General James Uthmeier 10 days to draft a replacement that describes the amendment rather than campaigns for it. The amendment itself, passed as HJR 1F on June 2, survives.
Frank said the ballot title, “Save Our Homes From Excessive Property Taxes,” is “not fair or neutral” and “advocates a policy position: to stop excessive property taxes.” “The purpose of a ballot summary is to explain what an amendment would do, not to advocate for its adoption,” Frank said.
The order notes renters get no relief and would “likely pay more when their landlords pass on the increased property taxes resulting from higher millage rates.” Frank found the promise of “ensuring funding for core services” misleading because the proposal does not guarantee a minimum funding level for police, fire rescue, infrastructure or other services.
What the judge ordered
Frank ordered Uthmeier to submit revised language to the Department of State within 10 days, the court will retain jurisdiction, and challengers will have 10 days after the replacement language is submitted to raise new objections; the state could also appeal. Mail ballots print in late August. The full text of Judge Frank’s order is available on the Florida Senate’s website, and the official joint resolution HJR 1F can be found on the Florida House of Representatives site.
Impact on renters
Why experts say renters could pay more
Nearly one-third of Floridians rent their homes and would see no direct benefit from the exemption increase.
Save Our Services highlighted how passage would specifically hurt renters, because local governments may seek to close shortfalls in revenue by increasing taxes on non-homestead properties, including rental units. According to Save Our Services, about one third of Floridians rent, but don’t own.
State Rep. Rob Long, D-Palm Beach, said “A landlord might get a tax benefit, but there is absolutely no guarantee that the renter sees a lower rent payment.” Florida Rep. RaShon Young, D-Orlando, said “It has been sold as tax relief, but let’s be clear: there is no such thing as a free tax cut” and “When you take billions of dollars away from our local communities … that money has to come from somewhere.”
A Consumer Affairs Journal of Consumer Research analysis rates Florida the worst state in the nation for renters, with the cost of rent taking up 37.4% of the typical income, meaning Florida renters are the most cost-burdened in the country. The mechanism is straightforward: Amendment 3 does NOT eliminate property taxes for rental properties, and if you are one of the nearly 3 million Florida families who rent their home, you will end up paying more as a result when landlords pass along higher property tax costs by jacking up rents.
The revenue gap
State economists project Amendment 3’s passage would cut funding to local governments by up to $12 billion annually beginning in 2031. State economists estimate that a total of $11.86 billion would eventually be extracted from local budgets per year if Florida voters opt to increase homestead exemptions to $150,000 in 2027 and $250,000 in 2028, and the prospective hit to local governments would increase over time as homesteaders receive further reductions, according to the Office of Economic and Demographic Research’s analysis.
What’s in the amendment
The homestead exemption increase and other provisions
Amendment 3 phases in a dramatically larger exemption over two years, but only for non-school property taxes.
The amendment creates a new homestead exemption of $150,000 in 2027 and $250,000 in 2028, applicable to all levies excluding school districts. Under current law, qualifying Florida homeowners may receive up to a $51,411 homestead exemption for the 2026 tax year, comprised of a $25,000 exemption applied to all millages, including school taxes, and an additional $26,411 exemption applied to non-school millages.
The exemption applies to the non-school portion of your tax bill; school taxes are NOT included, as lawmakers carved school district levies out during the special session — you keep paying the school portion (roughly 40% of a typical bill) no matter how large the exemption gets. About 60% of homesteaded Floridians would owe zero non-school property tax once the $250,000 exemption is in place, according to the Governor’s office.
The amendment also reduces the assessment cap on non-homestead properties (e.g. second homes and commercial real estate) from 10% to 5%. It requires a five-year Florida residency period before new residents qualify for the expanded exemption. Specifically, the amendment establishes a different exemption structure for individuals who become Florida residents on or after January 1, 2027, and under the proposal, individuals who establish Florida residency on or after January 1, 2027, would begin with the exemption amount established for new Florida residents ($50,000, adjusted annually by CPI beginning in 2028), which would apply to the first $50,000 of assessed value for non-school taxes.
Key dates and thresholds
November 3, 2026: Election day; constitutional amendments generally require approval from at least 60% of voters. December 31, 2026: Residential property owners who are permanent Florida residents as of December 31, 2026, would be eligible for the larger exemption amounts beginning in 2027, subject to the requirements of the Florida Constitution. January 1, 2027: If approved, most provisions would take effect January 1, 2027. The exemption would be $150,000 for non-school taxes in 2027 and $250,000 in 2028, with annual inflation adjustments thereafter. More information is available on Florida’s home-buying guide.
The opposition
Who’s fighting Amendment 3
A coalition of lawmakers, unions, faith groups, and local officials warns of service cuts and cost shifts.
Faith in Florida, the state’s League of Women Voters chapter and Florida’s largest healthcare union, 1199SEIU Florida, are among the groups standing with Save Our Services, a coalition urging voters to reject Amendment 3. The measure has drawn opposition from groups representing law enforcement, local government officials from both political parties, as well as the Florida Democratic Party.
A survey of 1,400 Floridians shows the proposed constitutional amendment to reduce property taxes on homestead properties gets 74% support, well more than the 60% required for passage; however, the survey from the James Madison Institute also shows how support for the measure drops to 55% when voters are informed passage of the amendment could mean less funding for local government services — meaning it would fail at the polls if the voting matches the survey finding.
“Education equals opposition when it comes to this amendment,” said Jackson Peel, communications director for Save Our Services — No on 3, in a Zoom conference call Thursday. The coalition has created a campaign website at sosfl.org with details on their concerns about the amendment’s impact on local services and renters.
Buyers considering Florida should understand how property taxes work in the state, review available home-buying assistance programs, and research affordability factors that extend beyond property taxes, including insurance costs and overall housing expenses.
Quick answers
Florida Amendment 3: common questions
When will Florida voters decide on Amendment 3?
Amendment 3 will appear on the November 3, 2026 general election ballot. It requires 60% voter approval to pass. If approved, most provisions would take effect January 1, 2027, with the homestead exemption rising to $150,000 for non-school taxes in 2027 and $250,000 in 2028.
Do renters get any benefit from Amendment 3?
No. The amendment only increases the homestead exemption, which applies exclusively to homeowners who use their property as a primary residence. Renters receive no direct tax relief. Opposition groups warn that renters could actually face higher costs if landlords pass along increased property taxes from higher local millage rates needed to close budget gaps.
What did the judge rule about Amendment 3’s ballot language?
On August 3, 2026, Leon Circuit Court Judge David Frank ruled that the ballot title and summary are “clearly and conclusively defective” and “misleading.” He ordered Attorney General James Uthmeier to rewrite the language within 10 days to provide a neutral description rather than advocacy. The amendment itself remains on the ballot.
How much would Amendment 3 cost local governments?
State economists project the amendment would cut funding to local governments by up to $12 billion annually beginning in 2031, with the total eventually reaching $11.86 billion extracted from local budgets per year. The hit to local governments would increase over time as homesteaders receive further reductions.
Does Amendment 3 eliminate school property taxes?
No. The amendment explicitly exempts school district levies. The increased homestead exemption only applies to non-school property taxes, which typically account for about 60% of a homeowner’s total property tax bill. You would continue paying school taxes on the full assessed value of your home.
What happens if I move to Florida after January 1, 2027?
New residents who establish Florida residency on or after January 1, 2027 would receive a much smaller homestead exemption of only $50,000 (on non-school district levies) for their first five years in the state before qualifying for the higher exemption. This five-year waiting period is designed to limit the benefit to long-term Florida residents.