The Florida Attorney General has rewritten the ballot language of a proposed property tax amendment after a judge ruled that the title and text of the referendum was defective and not neutral.
Leon County Judge David Frank ruled that the ballot language for Amendment 3 that was authorized by the state legislature was “not fair or neutral,” “misleading,” “factually inaccurate,” and “defective.” That included Amendment 3’s initial title Save Our Homes From Excessive Property Taxes, which Frank’s ruling stated was “more akin to a political slogan.”
“In summary, voters are entitled to a fair, clear, accurate and non misleading ballot statement to assist them in making their critical determination,” Frank wrote in his Aug. 3 ruling.
Michael Davey, cofounder of Save Our Voters from Misleading Ballot Language, Inc. and one of the plaintiffs of a lawsuit challenging the ballot language, said the ruling was “a step in the right direction.”
“The language had to be more neutral. It was a political campaign ad. It wasn’t a neutral ballot statement,” said Davey, a former mayor of Key Biscayne.
Following the court’s ruling, Amendment 3’s title was changed to “Increased Homestead Exemption; Lower Cap on Increases in Non-Homestead Property Assessments.” The ballot rewrite also removed claims the judge deemed misleading such as assertions that the amendment would ensure funding for core services, protect small businesses and lead to the elimination of homesteaded property taxes.
If passed by 60 percent of voters on Nov. 3, the proposed amendment will increase the property tax exemption for homestead properties from $50,000 to $150,000 in 2027 and $250,000 in 2028 for taxes charged by all state and local government agencies except public school districts. The amended would also cap tax assessment increases for non-homesteaded properties from 10 percent to 5 percent.
The higher homestead exemptions would only apply to people who have resided in Florida since Dec. 31, 2026. Anyone moving to Florida after that date will have to reside in the state for five years before they can apply for the $250,000 homestead exemption.
The amendment has been hailed by some officials as a means of providing tax relief for homeowners and controlling the spending of local governments. However, some politicians and analysts fear the measure will hurt the finances of municipalities and counties and force local governments to raise fees and/or cut back on services, including possibly police and fire.
A July 21 report from the nonprofit think tank Florida Policy Institute warned that the amendment could mean a loss of $12 billion each year for counties, municipalities and special districts. Miami-Dade County and its various municipalities could experience a repeated annual loss of at least $1.41 billion.
Some legal experts have also opined that Amendment 3 might be unconstitutional since it would not treat future Florida residents the same way as current ones. Davey’s attorney, Jamie Alan Cole of the South Florida-based law firm Weiss Serota Helfman Cole + Bierman, told the Biscayne Times that the issue was raised during the lawsuit and the judge required that the ballot language also include “to the extent permitted by the U.S. Constitution” be added to the ballot language.
“I would expect that any lawsuit on that issue would not be filed unless Amendment 3 passes,” Cole stated in an email to the Biscayne Times. “That is not a ballot qualification issue but rather a question as to the constitutionality of the law.”
Davey said if such a lawsuit were to be filed, he would not mind taking part in it.
“I think it is definitely not in the best interest of the voters and taxpayers of Florida,” Davey said, adding that Amendment 3 is part of a larger effort by state officials who are “trying to get rid of home” from local governments.
“The super majority [of the state legislature] is Republican and I am surprised they are against small local government,” Davey said. “To suggest that the state can do better things with tax money than governments at a local level would be funny if it were not so dangerous for so many.”
In a statement, Florida Attorney General James Uthmeier said if he had the chance he would have consulted with “key stakeholders” before finalizing the amendment. However, state law prevents his office from rewriting the full amendment, “just the ballot summary and title consistent with the court’s ruling.”
“The amendment could certainly have been rolled out with greater transparency and the meaningful involvement of key stakeholders, including our law enforcement agencies,” Uthmeier wrote. “…If [Amendment 3] does not pass. I look forward to working with the legislature and our law enforcement leaders on comprehensive tax relief that protects public safety.”
Below is the new language for Amendment 3:
Increased Homestead Exemption; Lower Cap on Increases in Non-Homestead Property Assessments. --
This amendment increases the homestead exemption, for all non-school taxes, to $150,000 in 2027 and $250,000 in 2028, and adjusts for inflation thereafter. It requires the Legislature to prescribe a uniform procedure for counties and municipalities, for their respective levies, to increase the homestead exemption up to full assessed value, and allows special districts, subject to referendum approval, to do the same.
Persons who are not Florida residents on Dec. 31, 2026, will receive the existing homestead exemption upon qualifying for a homestead exemption, with the increased homestead exemption beginning with the fifth year of exemption, to the extent permitted by the U.S. Constitution.
This amendment reduces the annual cap on assessments increases for non-homestead properties from 10% to 5%.
This amendment requires counties and municipalities to use property taxes solely for public safety, education and schools, infrastructure, natural resources, bond debt service, retirement benefits for employees, and operations and administration. Other expenditures may be approved by county officers or county or municipal governing bodies unless prohibited by general law, notwithstanding Article VII, Section 9(a) of the Florida Constitution, which allows counties and municipalities to levy property taxes for their respective purposes.
This amendment takes effect Jan. 1, 2027.