Proposed Property Tax Amendment 3
This page provides information about the proposed amendment, its principal provisions, and estimated effects on St. Johns County revenues. The County does not advocate for or against the proposed amendment. Dollar figures are estimates and do not represent the adopted budget.
Abbreviation Glossary
- FY = Fiscal Year
- CS = Committee Substitute
- HJR = House Joint Resolution
- 1F = House Joint Resolution Number 1, filed for the 2026F special session
Table of Contents
- Understanding Florida’s Proposed Property Tax Amendment
- Official Legislation
- Proposed Changes
- Proposed Amendment 3
- Usage of Property Tax Dollars
- Amendment 3 Approval and Effective Date
- Amendment Vote Date
- Voter Approval Percentage Required
- Effective Date of the Amendment
- Impact on County Revenues
- Frequently Asked Questions
- Official Sources and References
- CS/HJR 1F
- CS/SB 4-F
- County Budget Information
- Property Appraiser
- Contact
Understanding Florida’s Proposed Property Tax Amendment
The Florida legislature voted to place a property tax constitutional amendment on the November 3, 2026, General Election ballot. Here’s a general overview of what the amendment would change.
The proposed constitutional amendment would increase the homestead exemption used to:
- Calculate county, municipal, special district, and other non-school property taxes for qualifying properties;
- Reduce the assessment cap for non-homestead properties; and
- Establish additional residency requirements for the larger homestead exemption
Official Legislation
Proposed Changes
The amendment proposes replacing the current homestead exemption structure for qualifying homestead property with:
Exemption up to $150,000
On non-school taxes
Beginning January 1, 2027
Exemption up to $250,000
On non-school taxes
Beginning January 2028
Annual inflation adjustments to the maximum exemption amount beginning January 2029, using the percent change in the Consumer Price Index (CPI)
Proposed Amendment 3
- Residency Rule
Requires a five-year Florida residency period before homeowners qualify for the higher exemption amounts. This applies to individuals establishing permanent Florida residency on or after January 1, 2027. - Non-Homestead Assessment Cap
Reduces the assessment cap on most non-homestead properties from 10% to 5%.
Usage of Property Tax Dollars
The proposed property tax amendment identifies the following seven core service categories for the use of county property taxes:
Public Safety
including law enforcement, fire service, and emergency medical service
Education and public schools
Infrastructure
including road and bridge, and stormwater control
Natural resource projects
including flood control measures
Local bonds
and debt service payments for existing obligations
Retirement benefits
of local government employees
Operations and administration of county officers and commissioners
established under Article VIII and municipalities, and the expenditures approved by such county officers or county or municipal governing bodies
Amendment 3 Approval and Effective Date
Amendment Vote Date
Florida voters will approve or reject the amendment during the November 3, 2026, General Election.
Voter Approval Percentage Required
Constitutional amendments in Florida require approval by at least 60% of voters.
Effective Date of the Amendment
If approved by voters, the amendment would take effect January 1, 2027, and would first be reflected on the August 2027 TRIM Notices and tax bills delivered in November 2027.
Impact on County Revenues
Estimated SJC FY27 property tax revenues = $426 Million
According to the Florida Office of Economic & Demographic Research (EDR), St. Johns County is estimated to receive:
| Fiscal Year | Estimated Property Tax Loss | % Loss over Fiscal Year 2027 |
|---|---|---|
| 2028 | $68.3 Million | 16% |
| 2029 | $136.10 Million | 32% |
| 2030 | $152.50 Million | 36% |
| 2031 | $171.20 Million | 40% |
| 2032 | $191.60 Million | 45% |
Property taxes support a wide range of County services and operations. The FY 2027 Recommended Budget illustrates the allocation of County property tax dollars.
FY 2027 Recommended Property Tax Allocation
Total allocation: 100%
-
31%
Sheriff’s Office
Law enforcement and jail operations.
-
27%
Fire Rescue & Emergency Services
Fire rescue, emergency communications, and public safety.
-
13%
Roads & Transportation
Maintenance, improvements, and traffic operations.
-
7%
Parks, Recreation & Libraries
Parks, recreation programs, libraries, and community spaces.
-
7%
County Buildings & Technology
Facilities maintenance and technology systems.
-
5%
General Government
Administration, budgeting, legal services, and support functions.
-
5%
Constitutional Offices
Property Appraiser, Tax Collector, Clerk of Court, and Supervisor of Elections.
-
2%
Economic Environment
Economic development, housing programs, and veterans services.
-
3%
Health & Human Services
Social services and public health programs.
Recommended budget: These percentages reflect the County’s recommended FY 2027 property tax allocation. Adopted allocation may differ.
Frequently Asked Questions
What County services are currently funded by property taxes?
Property taxes currently help fund many County services including:
- Sheriff’s Office
- Fire Rescue, & emergency services
- Roads and transportation
- Parks and recreation
- Libraries
- County buildings and technology
- General government services
- Some Constitutional Offices including:
- The Property Appraiser
- Tax Collector
- Clerk of Court
- Supervisor of Elections
- Economic development
- Housing programs
- Veterans services
- Social services and public health programs
This describes current County funding. It does not identify which services, if any, would change if the amendment is approved.
Would the amendment eliminate property taxes for homeowners?
No. Property taxes would continue to be levied by local governments, school districts, and other taxing authorities. School district property taxes would continue under the current law applicable to school levies, with the homestead exemption remaining capped at $25,000.
Does the proposed amendment require five years of Florida residency?
Yes. The proposal requires a five-year Florida permanent residency period before new residents qualify for the expanded exemption. New residents are defined as people who establish Florida residency on or after January 1, 2027.
Do the County revenue estimates identify specific service reductions?
No. The revenue reduction estimates do not determine changes to a department, program, or service. Those decisions would require action through the County’s public budget process.
Could the Florida Legislature change how the amendment is implemented?
Yes. If approved by the voters, the amendment would require implementing legislation. The Florida Legislature may enact laws governing the administration of the amendment, provided those laws are consistent with the Florida Constitution. As a result, some administrative details cannot be determined until implementing legislation is adopted.
Where can the complete proposed amendment be read?
Where can residents learn more about the County budget?
Visit the Office of Management and Budget – St. Johns County webpage for annual budgets, capital improvement projects, and more.
Official Sources and References
The summary above is intended for general public information. Source links are provided so readers can review the legislative text, bill administration provisions, and County documents.
CS/HJR 1F
Updated ballot language, enrolled text, history, and analyses
CS/SB 4-F
Property-tax administration legislation and documents
County Budget Information
Property Appraiser
Contact
Office of Management and Budget