Amendment 3, in plain numbers
Amendment 3 would cut property taxes for people who own the home they live in. This site estimates how much you could save, how the change could affect city and county budgets, and how fast local property taxes have grown. It does not tell you how to vote.
It needs 60% to pass, and recent polls are split
Amendment 3 changes the Florida Constitution, so it needs 60% of the vote to pass, not a simple majority. In recent polls, Yes ranges from 42% to 63%, and 15% to 24% of voters are still undecided. One poll shows it above 60%. Four show it below.
| Pollster | Yes | No | Undecided | Paid for by | Dates (2026) | Likely voters |
|---|
A sample of recent polls, as of October 16, 2026, as reported by the Sun Sentinel, NBC 6 South Florida, The Capitolist, the News Service of Florida and Florida Politics. Polls with a published margin of error are accurate to within 3 to 4 points either way. How a poll describes the amendment matters: the 63% poll showed voters the full ballot wording, and the 42% poll described it in one line as eliminating non-school property taxes on homes people own and live in. About these polls
What the ballot says
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 December 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 assessment 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 January 1, 2027.
Read the official wording on the Florida Division of Elections site.
If you own the home you live in, more of its value would be free from city, county and other local taxes. School taxes would not change. Taxes on rentals, second homes and businesses could rise more slowly. Cities and counties would have to spend property tax money mainly on things like police, fire, roads and schools. It needs 60% of the vote to pass.
What it would change
The for would rise to $150,000 in 2027 and $250,000 in 2028, then grow with inflation.
Only the first $25,000 of value stays free from school taxes, as it is today.
Today the of property can rise up to 10% a year for non-school taxes. This lowers the limit to 5%.
Counties and cities would have to spend property taxes on public safety, schools, infrastructure, natural resources, debt, retirement costs, and operations. Other spending would need local approval and could be banned by state law.
The Legislature would set a way for counties and cities to raise the exemption, up to a home's full value. Special districts could too, with voter approval.
People who were not residents by December 31, 2026 keep today's exemption until their fifth year. The ballot says this applies only as far as the U.S. Constitution allows, so it may be challenged in court.
The yearly cap on your home's assessed value (), portability, and senior, veteran and disability exemptions stay the same.
If it passes, it takes effect January 1, 2027. The first tax bills it affects arrive in November 2027.
When fully phased in, per the state's Revenue Estimating Conference. $4.9 billion in the first year and $8.7 billion in the second.
How fast property taxes have grown
Long-run figures for the non-school property taxes the amendment would cut, compared with population, prices and household income. Start with Florida as a whole, or type the name of any county or city.
What grew
Side by side
| Government | Per resident, after inflation | Years | Population | Total | Prices (inflation) | Measure |
|---|
Pick any county or city above to compare it with its county and with Florida as a whole. Most places start in 2000 and run through 2025.
Estimate your savings
Use the on your , not what your home would sell for. If you have owned your home for years, the assessed value is often much lower.
Maria has owned her home for 15 years. It would sell for about $400,000, but its assessed value is $220,000. Today she pays about $2,115 a year in non-school taxes. Under Amendment 3 she would pay about $878 in 2027 and $0 in 2028. Her school taxes, about $1,227, would stay the same.
| Your non-school taxes | Today | 2027 | 2028 |
|---|
Assumes tax rates stay at 2025 levels and leaves out other exemptions you may have, such as senior or veteran exemptions. Real savings depend on future tax rates. Not tax advice. How the calculator works
What local governments could lose
Whatever homeowners save comes out of the budgets of cities, counties and special districts. These are estimates from the state and the city, and the real amounts will depend on future values and tax rates.
A county cut can reach city budgets too
Based on its budget, Tarpon Springs gets about $4.5 million a year from sources that appear to depend on other governments' property taxes, such as county EMS payments to its fire department ($2.97 million) and the county library cooperative ($370,000). If those governments cut payments to cover their own losses, the city's loss could be larger than its own estimate.
Renters, landlords, businesses and newcomers
- No direct savings. Only homes people own and live in get the bigger exemption.
- Slower increases. The taxable value of rentals, second homes and businesses could rise no more than 5% a year, down from 10%.
- A bigger share of any rate increase. If a city or county raises its to make up lost money, homes covered by the new exemption pay little of it. Rentals and businesses pay most of it, and some of that can show up in rents.
Glossary
Tarpon Springs budget in detail
The city estimates Amendment 3 could cost it $3.3 million in the first year and $5.5 million in the second. Here is what its main budget pays for, and how much room it has to change in the short run.
Where a $5.5 million gap could come from
The is the part of the budget paid mostly by property taxes. The FY2027 proposal is $39.5 million. Every line was sorted into one of six groups.
Dashed line: the city's estimated second-year loss ($5.5 million). Blue bars are the groups with the most room to change.
What these groups mean
The groups show whether the city has to provide a service, not whether it provides it at a fair cost. Pay levels, overtime and contract prices were not reviewed. A service in the "must provide" group can still cost more than it needs to.
The flexible share is about $7.0 million
Libraries, parks, recreation, arts and heritage, travel, promotion, memberships, training and equipment purchases add up to about $7.0 million. The $5.5 million second-year loss is 79% of that. Closing the gap with cuts alone would also reach administration, roads, planning or public safety.
Smaller items people ask about
- 12 funded but empty General Fund jobs: $777,000
- Events, holiday decorations and fireworks: about $266,000
- Tourism marketing and advertising: about $190,000
- Travel and conferences: about $110,000
- Police ($12.7 million) and fire ($8.2 million) together cost more than the city's $16.0 million property tax collection
Besides cuts, the city could raise its tax rate. It is 5.37 today, and the legal limit is 10. Most of a rate increase would fall on rentals and businesses. It could also raise fees. None of these decisions has been made.
Questions worth asking the city
Each comes straight from the city's own budget documents.
- Police overtime. The city spent $796,000 on police overtime in FY2025 but budgets $475,000 for FY2027. Is overtime expected to drop, or is the budget too low?
- Retirement costs. Police retirement contributions rise from $971,000 (FY2025 actual) to $1.56 million (FY2027 budget), up 61%. What is driving the increase?
- Empty positions. The General Fund pays for 12 positions that are vacant, at $777,000. Will they be filled, and are they needed?
- Competitive bidding. Which purchases over the city's bid limit were awarded without a competitive bid in FY2025, and why?
- A one-time payment. The June draft counted a $1.06 million FEMA reimbursement for Hurricane Helene as revenue. That money will not repeat. How will the budget balance without it?
Data sources and methods
Every number on this site comes from a public source. This page lists those sources, explains how the growth figures are calculated, and lists every gap or adjustment in the data.
Where the numbers come from
Ballot language and amendment terms
- Ballot title and summary: Florida Division of Elections, Amendment 3 (2026). constitutionalinitiatives.dos.fl.gov
- How the amendment works: Florida House staff analysis of CS/HJR 1F, and the Pinellas County Property Appraiser's Amendment 3 FAQ. flsenate.gov · pcpao.gov
- Today's non-school homestead exemption ($51,411 for 2026): Property Appraisers' Association of Florida FAQ, published by the Manatee County Property Appraiser. manateepao.gov
What local governments could lose
- Statewide and Pinellas County estimates: Florida Revenue Estimating Conference, July 10, 2026. edr.state.fl.us
- Tarpon Springs estimate ($3.3 million in FY2028, $5.5 million in FY2029): city finance director, June 2026 budget presentation. Citizen Portal summary
- Tarpon Springs budget detail: City of Tarpon Springs, FY2027 Proposed Budget as of June 30, 2026. ctsfl.us
Property taxes, 2000 to 2026
- County and city property taxes collected: annual financial reports that every Florida county and city files with the Department of Financial Services, published by the Office of Economic and Demographic Research (EDR). Revenue detail files for fiscal years 2001 to 2008, and revenue totals by county and by city for fiscal years 2006 to 2024. edr.state.fl.us
- Property taxes levied, statewide and by county: Florida Department of Revenue, County Property Tax Overviews (2013 onward). floridarevenue.com
- City property taxes levied, 2023 to 2025: Florida Department of Revenue, Table 1, Comparison of Taxes Levied, County and Municipal Governments, one table per county (2023-24, 2024-25 and 2025-26 editions). floridarevenue.com
Population
- Florida population: EDR estimates. County population: University of Florida Bureau of Economic and Business Research (BEBR) estimates for 2000 to 2010, EDR financial report files for 2011 to 2024, and EDR estimates for 2025. bebr.ufl.edu · edr.state.fl.us
- City population: U.S. Census Bureau intercensal estimates for 2000 to 2009, the state estimates in EDR's financial report files for 2010 to 2024, and BEBR's Florida Estimates of Population 2025. census.gov
Prices and income
- Inflation: Consumer Price Index for All Urban Consumers (CPI-U), U.S. city average, yearly average. fred.stlouisfed.org
- Florida median household income: U.S. Census Bureau, via the Federal Reserve Bank of St. Louis (FRED). fred.stlouisfed.org
Tax rates used in the calculator
- 2025 tax rates: Pinellas County Tax Collector. Countywide average non-school rate of 12.2011 mills: Pinellas County Property Appraiser. pinellastaxcollector.gov
Polls
How growth is measured
The main measure is property taxes per resident, after inflation. It answers one question: did each resident pay more in real terms, even after allowing for more people and higher prices?
- Take a government's property taxes for the first and last year.
- Divide each by that year's population to get taxes per resident.
- Convert the earlier year into the later year's dollars using the price index.
- Compare the two. Anything above 0% is growth beyond population and prices.
| 2000 | 2025 | |
| City property taxes | $4,216,995 | $16,301,894 |
| Population | 21,190 | 25,676 |
| Per resident | $199 | $635 |
| Per resident, in 2025 dollars | $372 | $635 |
Prices rose 87% (index 172.2 to 322.1), so $199 in 2000 bought what $372 bought in 2025. $635 is 71% more than $372.
Why property taxes, not total spending
- Amendment 3 changes property taxes, so property taxes are the most direct measure.
- Total spending also includes grants, water and electric utility charges, fees and borrowing, which the amendment does not directly touch.
- From 2021, many county financial reports include money the county collects and passes on to other governments, which makes total figures jump for reasons that have nothing to do with county spending.
Tax years and fiscal years
Property taxes are set in the fall and paid over the following months. Taxes for tax year 2023 are collected in the government's fiscal year 2024. The charts use tax years, so a collection reported for fiscal year 2024 appears as 2023.
Household income
The charts compare against Florida median household income for every place, because yearly income figures are not published for most cities.
Gaps and adjustments
Public data has holes. Each place where an estimate or adjustment was used is listed here.
- Florida, 2000 to 2011: these years use taxes collected, divided by 0.976 to convert collections into amounts levied. The 0.976 ratio comes from matching 2014 collections to 2013 levies reported by the Department of Revenue. For 2008 to 2011 the city share is estimated from total city tax collections and could be off by about 2%. These years are marked as estimates.
- Florida, 2012 and 2019: not shown. County figures for 2012 were not available, and the 2019 categories do not match other years.
- Florida, 2026: an estimate. 2025 taxes grown with the 2026 statewide taxable value, at 2025 tax rates.
- Counties from 2020: state financial reports from fiscal year 2021 on include taxes that some counties collect for other governments. County figures from tax year 2020 therefore use Department of Revenue levies, scaled to match each county's 2020 collections. Where both sources exist, they agree within 0.5% for the typical county and within 3.2% for 9 in 10 counties.
- Cities, 2024 and 2025: the state financial reports for cities currently run through tax year 2023. For 2024 and 2025, each city's levy from the Department of Revenue's Comparison of Taxes Levied tables is scaled by that city's own ratio of 2023 collections to its 2023 levy. Tested on 2022, this method predicted 2023 collections within 0.25% for the typical city. Bunnell, Green Cove Springs and Keystone Heights end in 2023 because the two state tables disagree on their 2024 levy, and Brooksville ends in 2024 because its 2025 table could not be read.
- Later start years: a few places start after 2000. Some incorporated later, such as Estero and Miami Gardens. Others have a first-year report that does not line up with the following years, such as Hardee and Bradford counties, Bartow and Cedar Key. Those places start with their first consistent year.
- Single years removed: 2003 for Palmetto, Otter Creek and Weeki Wachee, where the reported figure was at least 35% above both neighboring years.
- Jacksonville: Jacksonville and Duval County share one consolidated government, which appears as a city. There is no separate Duval County line.
- Not included: 12 small towns that levy no property tax.
How the savings calculator works
- Today: the non-school homestead exemption is $25,000 on the first $25,000 of assessed value, plus up to $26,411 more on assessed value between $50,000 and $76,411. That is $51,411 in total.
- 2027: the exemption becomes the smaller of your assessed value or $150,000.
- 2028: the smaller of your assessed value or $250,000.
- Taxes: assessed value minus the exemption, times the tax rate. A mill is $1 per $1,000 of taxable value.
- Tax rates: 2025 non-school rates for Tarpon Springs (12.5442 mills), unincorporated Pinellas outside a fire district (9.0299 mills) and the Pinellas countywide average (12.2011 mills), or any rate you enter.
- School taxes: shown for reference at 6.293 mills on assessed value minus the $25,000 school exemption. Amendment 3 does not change them.
- Left out: other exemptions such as senior or veteran exemptions, future changes in tax rates or values, and the inflation adjustment the amendment adds after 2028.
About the polls
- The table is a sample of recent statewide polls of likely voters, taken from mid-September 2026 on. It is not a complete or up-to-the-minute list.
- Polls from before mid-September are left out as too old to reflect where voters stand now.
- Each pollster's name links to its own website. Who paid for each poll is listed so readers can weigh it themselves.
Spot a problem with the numbers?
If something looks wrong, unclear or out of date, let us know. Every correction is checked against the source and fixed on the site. Media inquiries are welcome too.
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