Amendment 3 guide
T.R. Steward is the named guide for this kit. The guide is not a government official and does not give legal or tax advice.
As currently described in official materials
This guide follows the Department of Revenue bulletin, the enrolled joint resolution, and the Division of Elections summary. Implementing forms can still change. Confirm the current page with your county property appraiser before you act.
The short version
- Approved by voters on November 3, 2026.
- Effective January 1, 2027. First applies to the 2027 tax roll.
- Non-school homestead exemption: up to $150,000 in 2027 and up to $250,000 in 2028, then CPI (consumer price index) adjustments. The CPI is not a homestead award by itself.
- School-district levies keep the smaller school exemption structure, up to $25,000 of assessed value. School taxes are not wiped out.
- For many non-homestead properties, the cap on annual assessment increases for non-school levies drops from 10% to 5%.
- Someone who was not a Florida resident on December 31, 2026 does not step straight into the larger amount. The bulletin describes a more limited non-school exemption (up to $50,000, with CPI (consumer price index) adjustments beginning in 2028 as summarized) and eligibility for the increased exemption in the fifth year, after four years of maintaining the homestead exemption.
Residency is not the homestead exemption
December 31, 2026 is only the residency cutoff for the direct larger-exemption path. It is not the day you file for homestead. Owning a kit, a website account, or a checklist does not make you a Florida resident and does not qualify the property.
The usual homestead framework, from the Department of Revenue brochure and Form DR-501, is separate:
- Own the property, by legal or equitable title, and maintain it as your permanent residence (or a dependent’s) on January 1 of the tax year.
- File Form DR-501 with the county property appraiser, generally by March 1.
- Late filing for good cause may be available until about 25 days after the TRIM notice. That window is not a reason to wait.
A Florida driver license or identification card is common evidence of residency. It does not grant a homestead exemption by itself.
What this guide will not do
It will not estimate your tax bill. Assessed value, Save Our Homes history, and local millage differ by parcel. It will not say that you qualify. It will not invent a government processing time.
County illustrations
Volusia and Pinellas publish their own Amendment 3 explainers. They are examples of county pages, not statewide tax advice. A scripted request for the Pinellas page returned HTTP 403 on November 6, 2026, which often means a browser check. Open it yourself.
Sources
- Florida Department of Revenue, Property Tax Oversight bulletin PTO 26-21 (November 5, 2026)
- Enrolled CS/HJR 1-F (Florida Senate)
- Florida Division of Elections, Amendment 3 summary
- Department of Revenue homestead brochure PT-113
- Form DR-501
- Department of Revenue, local officials
- FLHSMV office locations
- Division of Elections precinct lookup