understanding amendment 3

Florida voters will decide Amendment 3 on the November 2026 ballot – a constitutional amendment that would expand the homestead exemption for non-school property taxes, reduce the cap on assessment increases for non-homestead properties, and limit how local governments can spend property tax revenue.

• If approved, the non-school homestead exemption would rise from $150,000 in 2027 and $250,000 in 2028, and the assessment growth cap on non-homestead properties would drop from 10% to 5%.

• The amendment requires cities and counties to direct their remaining property tax revenue toward public safety, including law enforcement, fire service and emergency medical service, and education funding beyond standard operating costs.

• Because property taxes fund many local government functions, the proposal has generated significant discussion about its broader fiscal implications. 

• Requires 60% voter approval to take effect.

Why do property taxes matter?

Florida is one of only a handful of states without a state income tax. As a result, property taxes serve as one of the primary sources of funding for counties, municipalities, and other local taxing authorities. Because the Florida Constitution limits many other local revenue options, property taxes play a central role in funding the services residents depend on every day.

While homeowners on the lower end of the income spectrum will see savings, it will increase expenses for Floridians, especially for renters. Here’s why:

• The tax burden will shift to renters in order to raise revenue. Although renters do not pay property taxes directly, these costs (commercial property taxes, property insurance, etc.) are often passed on to renters through their rent.

• There would be a reduction in tax-funded essential services or new fees to access them in order to make up for lost revenue.

Changes to the property tax system can therefore affect both homeowners and renters.

What do they fund?

In Miami-Dade County, property taxes help fund services such as:

• Public safety: Police, Fire Rescue, Emergency Medical Services, Corrections, specialized disaster response, and more

• Transit: including Metrobus, Metrorail, Metromover, Special Transportation Service (STS), roadway improvements, bridges, sidewalks, and traffic management

• Infrastructure: This includes the improvement and maintenance of deterioratingroads, bridges, sidewalks, public facilities, etc. This also includes stormwater management.

• County Libraries: Providing technology access, literacy programs, tutoring, passport services, and digital resources

• Parks and Recreation: More than 200 public parks, youth programs, sports facilities, and community spaces

• Essential local functions including elections, courthouse operations, sanitation, solid waste management, and voter-approved capital projects.

• Jackson Health System: the county's safety-net hospital system provides care to a majority of Medicare and Medicaid patients

• County Libraries: Providing technology access, literacy programs, tutoring, passport services, and digital resources

• Medicaid: Florida requires all counties to contribute local funds toward the state's basic Medicaid program to support healthcare for low-income residents

• Animal Services: Including shelters, adoptions, vaccinations, licensing, and animal welfare enforcement

• The Children's Trust: Largest supporter of after-school programs, summer camps, early childhood education, youth enrichment, and family services in Miami-Dade

• Public schools: This proposal only preserves school public school system funding

What are the potential impacts?

If property tax revenues were substantially reduced, local governments would need to immediately determine how to replace that revenue or adjust spending. Depending on future legislative decisions and local budget choices, potential impacts could include:

• Reduced funding for public safety, libraries, parks, transit, and other local services

• Delays to infrastructure maintenance and capital improvement projects

• Reductions in recreation programs and community services

• Staffing reductions across local government agencies

• Increased reliance on other revenue sources, such as fees or taxes, where legally permitted

• Jeopardize healthcare access and thousands of healthcare jobs from our county’s largest provider - Jackson would lose up to $100 million annually

• Smaller municipalities across the State could stand to be shut down

• Financial pressures on public institutions, including healthcare providers and community programs

• Broader economic impacts if reductions in public services affect the region's ability to support residents, businesses, and tourism.

Affordability is a real concern — and there are alternative policy approaches

Many Florida homeowners are facing increasing housing costs, driven not only by property taxes but also by rapidly rising insurance premiums and other housing expenses. Policymakers have discussed a range of approaches to provide homeowner relief, including expanding homestead exemptions, limiting assessment growth, capping local tax levies, creating income-based tax relief programs, and pursuing insurance reforms. These options seek to address affordability while balancing the need to fund local services.

We recently published What Eliminating Property Taxes Could Mean for Miami-Dade Residents, an educational guide that explains:

• How property taxes are calculated

• What property taxes fund

• How local governments use property tax revenue

• Potential impacts on homeowners, renters, public services, and local budgets if the current system changes

Click here or scroll down to access the flipbook.

Eliminating property taxes will make Miami less affordable for most residents | Opinion

Executive Director, Annie Lord, penned an OP-ED recently published in the Miami Herald. Read it here.

Miami Homes For All, YWCA South Florida and over 10 community organizations are partnering to present two open community sessions designed to help residents better understand how the property tax system works in Miami-Dade County — and how proposed policy changes could affect homeowners, renters, affordable housing, and the essential services that support our communities.

Join us on September 26th in Overtown or October 3rd in Miami Gardens for a morning of presentations, facilitated discussion, an open town hall, and a resource clinic! Residents will have the opportunity to ask questions, learn about potential tax relief opportunities and tradeoffs, and connect directly with resources related to homestead exemptions and assistance for seniors, veterans, and low-income homeowners.

REGISTER HERE

Check out our educational webinar featuring Mayor Daniella Levine Cava, exploring how property taxes work in Miami-Dade County, the services they support, and the framework local governments use to fund community priorities. We encourage you to watch the discussion, share it with friends and family, and explore the facts before heading to the polls this November. 

Watch it here.

1. Make a plan to vote on November 3rd, 2026.

   1. Verify your voter registration through your local department of elections

   2. Plan ahead by requesting your vote-by-mail ballot OR check the early voting schedule for your local precinct. 

   3. Mark your calendar! The general election takes place on November 3, 2026. The voter registration deadline is on October 5, 2026. 

2. Share this information with your community of fellow Floridians. Although our guide is tailored to Miami-Dade County residents, similar impacts may take place in counties throughout the state.