Florida lawmakers line up sweeping property tax relief proposals for 2026 session

In Summary:

Property tax relief is set to be a marquee issue when Florida lawmakers return to Tallahassee for the 2026 legislative session on Jan. 13, following a year-long House committee review of the state’s property tax system. A wave of joint resolutions and bills filed ahead of the session would reshape the way non-school property taxes apply to homesteads, offering options that range from completely eliminating those taxes to phasing them out over ten years or targeting relief to homeowners 65 and older. Other measures would add or expand homestead exemptions and adjust the Save-Our-Homes cap and portability rules to allow more of the accrued benefit to be transferred to a new home, especially for married couples combining prior exemptions. Because most of the proposals are constitutional amendments, they would require at least 60% voter approval. They are written to avoid cutting school district revenues while also restricting local governments from reducing law enforcement budgets if property tax collections fall. The legislative push comes as Gov. Ron DeSantis calls property taxes “rent to the government” and urges immediate relief via $1,000 rebates for homesteaded properties — an idea House Speaker Daniel Perez has criticized as inadequate without a broader, long-term plan.

Property tax relief is set to be a priority when Florida lawmakers begin the 2026 legislative session early next year.

A slew of bills, resulting from a committee formed this year by the state House of Representatives to review the current state of property taxes and explore policy solutions, has been filed ahead of the session, scheduled to convene Jan. 13.

Related: Property tax reduction referendum sought for 2026 midterms.

Most are joint resolutions, which, if approved by the legislature, would require at least 60% voter approval.

Relief for property owners with a homestead exemption is a common theme. This is a condition that would not affect school district taxes if property taxes were lower. Additionally, most of the proposed measures prohibit counties and municipalities from reducing law enforcement funding even if property tax revenue declines.

House Joint Resolution 201 would eliminate non-school property taxes for homesteads. House Joint Resolution 203 proposes a 10-year plan to phase out non-school property taxes for homesteads.

House Joint Resolution 205 would eliminate non-school property taxes for owners aged 65 and older.

House Joint Resolution 207 would create a new homestead exemption equal to 25% of the home’s assessed value.

House Joint Resolution 209 also addresses homestead exemptions, allowing for a $100,000 exemption for owners who have property insurance.

Several proposals would impact the state’s Save-Our-Homes property tax benefit, which was approved by voters in 1992 and caps the annual increase in the assessed value of a homestead property.

House Joint Resolution 211 would increase the maximum value of the accrued Save-Our-Homes benefit that can be transferred to a new homestead.

House Bill 215 would allow married couples who previously each had their own separate homestead exemption and want to buy a new homestead to combine their two Save-Our-Homes benefits up to $500,000.

House Joint Resolution 213 would change limitations on assessment increases for both homestead and non-homestead property.

Republican Gov. Ron DeSantis has been outspoken about his goal of eliminating property taxes, but he has been at odds with his own party about the issue.

Earlier this year, DeSantis proposed immediate relief through an average $1,000 rebate for homesteaded property.

"Property taxes effectively require homeowners to pay rent to the government," said DeSantis. "Constitutional protections for Florida homeowners require approval of the voters in 2026. In the meantime, Floridians need relief.”

But Florida House Speaker Daniel Perez, a Republican, said mailing $1,000 checks from the state treasury would “not solve the property tax problem” and called on a more detailed plan from the governor.

Key Points:

• Homestead-focused relief: Multiple joint resolutions (HJR 201, 203, 205, 207, 209) target non-school property taxes on homesteads, proposing everything from complete elimination to phased reductions, senior-only relief, and new exemptions tied to a percentage of assessed value or to carrying property insurance.

• Save-Our-Homes changes: HJR 211 and HB 215 would expand the popular Save-Our-Homes benefit by raising the maximum amount of accrued savings that can transfer to a new homestead and allowing married couples to combine their individual benefits up to $500,000 when buying a new home.

• Assessment caps under review: HJR 213 would revise limits on annual assessment increases for both homestead and non-homestead properties, potentially altering how quickly taxable values can rise in a high-growth market.

• Local services and schools protected: Most proposals are crafted so that school district property taxes are not reduced, and they include provisions preventing counties and cities from cutting law enforcement funding even if property tax revenues decline.

• Political divide over strategy: Gov. Ron DeSantis is pushing for immediate homeowner relief via an average $1,000 rebate and long-term elimination of property taxes, while House Speaker Daniel Perez has rejected the rebate plan as insufficient and is pressing for more detailed, structural reforms through constitutional amendments that voters would decide in 2026.