Gov. Ron DeSantis said Wednesday that he plans to call a special legislative session before leaving office in January to implement Amendment 3, following Florida voters’ approval of the property tax relief measure in Tuesday’s election.
Speaking at the state Capitol, DeSantis said he would coordinate with legislative leaders on scheduling the session, allowing newly elected lawmakers time to organize before returning to Tallahassee.
Amendment 3 received approximately 62% voter approval, exceeding the 60% threshold required for constitutional amendments. The measure increases the homestead exemption on non-school property taxes to $150,000 in 2027 and $250,000 in 2028, with subsequent inflation adjustments. It also reduces the annual assessment increase cap on non-homestead properties from 10% to 5%.
DeSantis said lawmakers would address implementation of the tax reductions while considering safeguards to prevent local governments from offsetting lost property tax revenue through additional taxes or fees.
The governor also proposed establishing a taxpayer bill of rights and providing state grants to help local governments maintain essential services, particularly in rural communities.
The anticipated revenue reductions have prompted concerns among local officials and public safety organizations about funding government operations.
State revenue estimates project Amendment 3 will reduce local non-school property tax collections by approximately $4.95 billion in fiscal year 2027-28, with annual losses potentially reaching $11.86 billion after full implementation.
The amendment takes effect January 1, 2027, leaving lawmakers to establish implementation procedures and address potential financial consequences for local governments.
