Property Taxes
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mauricioProperty Taxes
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mauricioThe Florida House of Representatives
Office of the Speaker
MEMORANDUM
To: Members of the Florida House of Representatives
From: Daniel Perez, Speaker
Date: October 16, 2025
Re: Property Taxes
One of the constants this year has been an on-going dialogue around property taxes, in
which the Florida House has actively participated. Last session, we passed a proposal to
use Tourist Development Tax revenue to permanently reduce property taxes. We also
formed the Select Committee on Property Taxes to continue to push the issue forward.
Today, several Members have filed House Joint Resolutions 201, 203, 205, 207, 209, 211,
and 213, and House Bill 215. These proposals are based on the work of the select
committee, and it is my intention to move them through the process.
What has been lost in this debate has been the fact that the ultimate decision on what
should happen with property taxes belongs not with elected officials but with the
people of Florida. If we have faith in the voters to elect us, we should not be afraid to let
them be a part of the conversation about the taxes they pay. It is our position that the
House does not need to limit itself in presenting one single plan, but instead allow the
people of Florida the ability to choose some, all, or none of the proposals on the 2026
ballot.
All of our proposals have two distinct components. First, they will have language that
specifically prohibits an affected government entity from reducing funding for law
enforcement. Second, they exempt school taxes. Property taxes comprise 46% of school
funding, or about $21 billion.
Also, the Joint Resolutions will not have accompanying implementing legislation.
Decisions should be made by the Legislature once they know which proposals have
been approved by the voters and can devise an appropriate statutory framework that
accounts for how the various provisions might work together.
The proposals for tax relief are as follows:
CATEGORICAL ELIMINATIONS
• HJR 201 by Rep. Steele eliminates non-school homestead property taxes.
• HJR 203 by Rep. Miller phases out non-school homestead property taxes over a ten-
year period. Each year homeowners would receive an additional $100,000 exemption.
After ten years, all non-school homestead property taxes would be eliminated.
• HJR 205 by Rep. Porras exempts Florida residents over the age of 65 from paying non-
school homestead property taxes.
ADDITIONAL EXEMPTIONS
• HJR 207 by Rep. Abbott creates a new homestead exemption for non-school property
taxes equal to 25% of the assessed value of the house. In addition to providing relief to
current homeowners, it would also benefit first-time homebuyers.
• HJR 209 by Rep. Busatta creates a new property insurance relief homestead tax
exemption. Homestead property owners who have property insurance will be entitled to
an additional $100,000 exemption on non-school property taxes.
REFORMS
• HJR 211 by Rep. Overdorf eliminates the cap on portability, allowing a homeowner to
transfer their entire accumulated Save Our Homes benefit to their new home, even if
that home has a lesser value.
• HJR 213 by Rep. Griffitts limits the growth in assessed value of non-school homestead
property taxes to 3% over three years for homestead property (currently it is 3% per
year) and 15% over three years for non-homestead property (currently it is 10% per
year).
• HB 215 by Rep. Albert makes various statutory changes including requiring a 2/3 vote
for any increase in the millage rate and allowing newly married couples to combine their
accumulated Save Our Homes benefits.