The Amendment 3 File · Florida ballot · Nov. 3, 2026 State estimates and state records · checked Oct. 17, 2026

Amendment 3 would cut local property taxes on homes.
The state puts the cost at $11.8B a year.

Voters decide Nov. 3 whether to exempt the first $250,000 of a home’s value from county, city and special-district taxes. Here is what the amendment says, the state’s estimate for every county and city, who is paying for each campaign, and what none of these records can tell you.

01 · What it does

A $250,000 homestead exemption from every property tax except schools.

Amendment 3 is one of three amendments on the ballot, placed there by the Legislature in June (CS/HJR 1-F). It needs 60 percent of votes cast on the measure (Fla. Const. Art. XI, s. 5(e)) to pass. If it does, it takes effect Jan. 1, 2027, and first shows up on tax bills in November 2027.

A five-year wait for newcomers

Anyone who did not have a permanent Florida residence on Dec. 31, 2026 gets a $50,000 non-school exemption (indexed to inflation) until their fifth year of exemption, then the full amount. From 2030 a county or city can shorten the wait by a two-thirds vote for a “critical local need.”

Florida Legislature, June 2, 2026
A lower cap for other property

The yearly limit on assessment increases for rentals, businesses, second homes and vacant land drops from 10% to 5%, for non-school taxes only.

Florida Legislature, June 2, 2026
Limits on how local property tax is spent

County and city property-tax money could be spent only on a listed set of purposes: public safety, schools, infrastructure, natural resources and flood control, debt, employee retirement costs, and operations approved by the local governing body unless state law prohibits them. The text sets no minimum for public-safety funding.

Florida Legislature, June 2, 2026
Unchanged

Save Our Homes, the cap of 3% or inflation on yearly homestead assessment increases, and portability stay the same. The amendment takes effect Jan. 1, 2027.

Florida Legislature, June 2, 2026
No money to replace lost revenue

The amendment does not send state money to local governments to make up the loss. The companion law (CS/SB 4-F) sets stricter vote requirements for local budgets that grow; our reading of its text found no new replacement funding.

Florida Legislature, June 2, 2026; Florida Senate bill page (Ch. 2026-240) · Reading of the enrolled text; bill analysis not yet checked
02 · The cost

$4.9B less in the first year. $11.8B a year once fully phased in.

The Legislature’s Revenue Estimating Conference projected how much less property tax counties, cities and special districts would collect if today’s tax rates stayed the same. Over the first five years the total is $45.84 billion. These are estimates of revenue not collected, not budget cuts: local governments decide what to do about it.

Estimated revenue not collected, by year (all local governments, statewide)
FY 2027-28
$4.9B
FY 2028-29
$8.7B
FY 2029-30
$9.6B
FY 2030-31
$10.7B
FY 2031-32 (full phase-in)
$11.8B
Revenue Estimating Conference, CS/HJR 1-F, adopted July 10, 2026 · Estimate (PDF)
Who loses it, at full phase-in (2031-32)
County government
$7.7B a year
City
$3.1B a year
Independent special districts
$1.1B a year
School districtsNot affected$0
Same estimate. County and city figures include their dependent districts. Water management districts are among the independent special districts.
What this estimate is not: a forecast of anyone’s tax bill or of service cuts. It assumes tax rates do not change. If local governments raise rates on the remaining tax base, the loss would be smaller and other taxpayers would pay more; if they cut rates, it would be larger.
03 · Your county

What every county, city and special district would collect less of.

Pick a county to see its county government, each city and its special districts. Switch the map between total dollars and dollars per resident.

What would it save you?Enter your county and your home’s assessed value for an estimate of your 2027 and 2028 savings on county and other non-school taxes.Open the calculator →

Darker means a larger estimated loss. Groups are fifths of the 67 counties. Switch between total dollars and dollars per resident with the buttons above the map.

Estimated non-school property-tax revenue no longer collected, by county
Alachua$77.0M$176.5M$591298,485
Baker$4.4M$7.6M$26129,139
Bay$27.1M$44.2M$221199,950
Bradford$5.3M$10.3M$37227,668
Brevard$126.9M$272.4M$408667,900
Broward$535.7M$1.2B$5991,993,535
Calhoun$1.3M$1.4M$10313,655
Charlotte$46.1M$126.7M$567223,430
Citrus$38.3M$67.4M$405166,500
Clay$42.9M$79.4M$333238,605
Collier$72.8M$203.3M$492413,314
Columbia$8.7M$13.1M$18172,388
DeSoto$4.5M$8.9M$24835,947
Dixie$2.1M$2.1M$12217,217
Duval C$198.5M$416.2M$3861,079,044
Escambia$45.3M$82.1M$243337,728
Flagler$49.5M$116.5M$828140,714
Franklin$2.1M$3.9M$29113,383
Gadsden$6.0M$8.3M$18544,790
Gilchrist$3.6M$7.2M$36519,716
Glades$2.3M$4.1M$31413,055
Gulf$2.6M$7.7M$46316,621
Hamilton$1.4M$1.8M$12714,155
Hardee$2.7M$4.5M$17326,042
Hendry$7.7M$16.7M$35547,085
Hernando$38.5M$76.9M$361212,849
Highlands$15.4M$27.2M$252107,976
Hillsborough$342.0M$942.0M$5981,575,637
Holmes$3.2M$4.6M$23020,042
Indian River$40.7M$91.4M$528173,013
Jackson$4.1M$4.7M$9549,728
Jefferson$2.2M$3.3M$20915,761
Lafayette$1.0M$1.3M$1518,601
Lake$98.9M$240.8M$540445,881
Lee$178.0M$453.3M$540839,223
Leon$56.8M$100.9M$330305,866
Levy$8.0M$13.1M$28346,270
Liberty$700K$1.0M$1238,140
Madison$2.2M$3.6M$19118,859
Manatee$85.7M$212.3M$455466,845
Marion$87.6M$170.9M$394433,765
Martin$50.3M$111.0M$668166,281
Miami-Dade$524.7M$1.4B$4952,814,927
Monroe$13.7M$38.5M$45584,707
Nassau$30.5M$77.0M$719107,053
Okaloosa$26.5M$46.1M$204226,193
Okeechobee$5.7M$12.1M$30040,314
Orange$270.2M$781.1M$5091,536,045
Osceola$87.3M$257.4M$531484,915
Palm Beach$418.1M$1.1B$6881,556,161
Pasco$158.2M$364.9M$563648,369
Pinellas$269.3M$561.4M$581966,933
Polk$138.7M$365.6M$432846,896
Putnam$10.9M$15.6M$20476,600
Santa Rosa$26.7M$55.2M$261211,445
Sarasota$85.1M$206.9M$424487,640
Seminole$100.0M$230.1M$465495,106
St. Johns$76.0M$214.7M$616348,336
St. Lucie$127.7M$281.6M$715394,074
Sumter$35.6M$88.7M$546162,493
Suwannee$6.8M$12.0M$25447,274
Taylor$2.4M$3.3M$15022,011
Union$1.4M$1.5M$8916,821
Volusia$160.7M$355.1M$587604,533
Wakulla$6.4M$12.4M$32538,189
Walton$14.0M$51.9M$57390,547
Washington$3.2M$5.3M$19726,876

All local governments in the county except the school district. C = Duval County, consolidated with the City of Jacksonville. Per resident divides the 2031-32 estimate by the April 1, 2025 population, so it is a measure of scale, not a forecast of anyone’s bill. Select a column heading to sort.

Downloads: by county (CSV) · every county government, city and special-district group (CSV). Both are transcribed from the state’s estimate; the build checks that cities and districts add up to each county and counties to the state total.

04 · How it got on the ballot

Passed in a special session, then rewritten by court order.

The votes
  • House, June 2, 202675–26
  • Senate, June 2, 202630–9

Senators voting no: Arrington, Berman, Bracy Davis, Davis, Jones, Nathan, Osgood, Polsky, Smith. One senator was excused. A joint resolution needs three-fifths of each chamber and does not go to the governor. Roll calls: House · Senate.

Florida Senate bill page
Timeline
  • June 1, 2026Filed in the House as HJR 1-F during special session F; State Affairs Committee adopts a committee substitute.
  • June 2, 2026House passes it 75-26; Senate passes it 30-9.
  • June 12, 2026Revenue Estimating Conference first reviews the cost.
  • June 16, 2026Filed with the Secretary of State.
  • July 10, 2026Revenue Estimating Conference adopts its estimate, with tables for every county and city.
  • Aug. 3, 2026Leon County Circuit Judge David Frank rules the ballot title and summary defective.
  • Aug. 13, 2026Attorney General James Uthmeier releases a rewritten title and summary. The state does not appeal.
  • Nov. 3, 2026General election.
The ballot-language case

Save Our Voters from Misleading Ballot Language, Inc., et al. v. Cord Byrd, et al., 2026 CA 001254, Second Judicial Circuit (Leon County), three suits consolidated. Circuit Judge David Frank.

Who sued: Save Our Voters from Misleading Ballot Language, Inc., with former Stuart Mayor Thomas Campenni and former Key Biscayne Mayor Michael Davey; former South Miami Mayor Philip Stoddard; former state Sen. Jeff Brandes (R) and former U.S. Rep. Al Lawson (D).

What the court found:

  • The original title, “Save Our Homes From Excessive Property Taxes,” did not state the amendment’s legal purpose and read like a campaign slogan.
  • The summary argued for the measure, describing contested benefits to taxpayers, services and small businesses instead of describing what it does.
  • Its reference to full elimination of homestead taxes went beyond what the text guarantees.
  • It left out that the amendment writes limits on how counties and cities spend property-tax revenue into the Constitution.

The measure stayed on the ballot. The Attorney General had 10 days to rewrite the title and summary. The new title describes an increased homestead exemption and a lower cap on assessment increases for non-homestead property.

Not yet pulled: Exact wording of the revised ballot text and the judge’s order not yet pulled from the Department of State and the court docket.

Florida Phoenix, Christine Sexton, Aug. 4, 2026; WTXL ABC 27 (Scripps), Forrest Saunders, Aug. 4, 2026; Florida Politics, A.G. Gancarski, Aug. 13, 2026; WGCU / News Service of Florida, Aug. 14, 2026; CBS12 (WPEC), Katie Bente, July 28, 2026
05 · For and against

Who is for it, who is against it, and who has stayed out.

For
Against
No formal position found

Organizations listed only with a documented public position and a source. Positions change; each line is as of the date of its source.

Where the candidates for governor stand

Every candidate on the ballot, checked the same way: campaign sites, candidate questionnaires, debates and interviews. A general call to cut property taxes is not counted as a position on Amendment 3.

  • Dean Abrams (No Party Affiliation)No position found. His site proposes ending property tax on homesteaded homes below a county-median threshold and says the decision belongs to voters. It does not mention Amendment 3 or say how to vote on it.deanabrams.com/issues (campaign site)
  • Kathy Anderson (Write-in)No position found. No public statements were found.
  • Charles Burkett (No Party Affiliation)No position found. His questionnaire answer calls for eliminating property taxes on homesteaded primary residences, but he did not address Amendment 3 itself.Tampa Bay 28 (WFTS) Meet the Candidates, July 29, 2026
  • Jeffrey Datto (No Party Affiliation)No position found. No statement on Amendment 3 or property tax was found.
  • Moe Dimanche (No Party Affiliation)No position found. He answered the Ballotpedia and WFTS questionnaires, focusing on corruption and transparency, and did not address property tax or Amendment 3.
  • Byron Donalds (Republican)For. Has said several times that he will vote yes. He argues homeowners need relief and proposes a state funding formula for fiscally constrained counties.Spectrum News (Bay News 9) Political Connections, Sept. 17, 2026; Axios Miami, Sept. 23, 2026; News4JAX (WJXT), Oct. 5, 2026
  • Scott Jewett (Libertarian)No position found. His platform calls for low taxes in general and for insurance reform. No statement on property tax or Amendment 3 was found.
  • David Jolly (Democrat)Against. Expects to vote no. He says the math does not work and that local services and law enforcement would suffer, and he favors targeted relief such as an exemption for first-time homebuyers.Spectrum News (Bay News 9) Political Connections, Sept. 17, 2026; Axios Miami, Sept. 23, 2026; News4JAX (WJXT), Oct. 5, 2026
  • Erik Edward Morris (Write-in)No position found. His questionnaire answer proposes extending homestead exemptions to first homes and some investment properties, which he contrasts with the DeSantis plan. He did not state a position on Amendment 3.Tampa Bay 28 (WFTS) Meet the Candidates, July 29, 2026
  • Frank Russo (No Party Affiliation)No position found. His campaign releases offer his own property-tax relief plan and say relief should not cut public safety. They do not say how he will vote on Amendment 3.PR Newswire release (republished by WBOY), Sept. 10, 2026

Running mates

Running mates on the other tickets: not yet checked.

Independent analyses

  • Florida TaxWatch (Sept. 18, 2026). Recommends a no vote. Argues Florida’s system already shifts taxes from homesteads to other property and this measure adds to that. Its calculator puts typical savings near $1,000 in 2027 and $2,100 in 2028 at an average non-school rate of 10.5 mills. Jacksonville Today / WLRN, Sept. 21, 2026; Florida TaxWatch
  • PolitiFact (Oct. 13, 2026). Examined claims that the amendment would cut police and fire budgets. Found that public safety is the largest budget item in 55 of 67 counties, according to the Florida Association of Counties, and that the amendment sets no minimum or priority for public-safety funding. Its numbers on the cost match the state’s estimate. PolitiFact, Samantha Putterman, Oct. 13, 2026
  • Florida Policy Institute (Sept. 15, 2026). Argues the loss would force service cuts or higher taxes and fees, shifting costs to renters, consumers and small businesses. Also a funder of an opposing committee. Florida Policy Institute, FPI Staff
  • James Madison Institute (Oct. 2026). Its vice president for policy argued local governments could live on recent revenue levels, since rising collections, not rates, drove growth. Commissioned two of the polls below. Florida Trend, Mike Vogel, Oct. 8, 2026; Florida Politics, A.G. Gancarski, Aug. 6, 2026
  • Florida League of Cities (commissioned study) (July 2026). Reported an average 9.1% hit to city general funds, with 85 cities unable to fund public safety at current levels. Study itself not yet obtained. Tampa Bay Beacons, July 27, 2026
  • Sarasota County staff (Aug. 21, 2026). Estimated a $134 million loss over the first two years and modeled how that could fall on the Sheriff’s Office and emergency services. Suncoast Searchlight via WGCU, Christian Casale, Aug. 24, 2026
06 · The money

$21,516,510 raised for it, $1,091,117 against it, through Oct. 9.

Contributions to Florida political committees formed for or against Amendment 3, from Division of Elections records through reports covering Oct. 9, 2026. Realtor groups gave $21,516,500 of the money raised in support.

Contributions to committees for and against Amendment 3
For: 1 committee
$21,516,510
Against: 4 committees
$1,091,117
FL Division of Elections, itemized contributions, pulled Oct. 17, 2026. Contributions only; not money spent.
ForVote Yes on 3$21,516,510Contributions, 9 itemized rows, Sept. 3, 2026 – Oct. 9, 2026 · $14,465,117 in itemized expenditures
  • FLORIDA REALTORS$19,500,000
  • NATIONAL ASSOCIATION OF REALTORS$2,016,500
  • TD BANK NA$10
FL Division of Elections, committee account 93318 · State record
AgainstVote No on 3 Florida, Inc.$457,723Contributions, 71 itemized rows, June 23, 2026 – Oct. 9, 2026 · $415,671 in itemized expenditures
  • STOP UNFAIR TAX SHIFTS TODAY, INC.$280,000
  • FLORIDA ASSOCIATION OF SPECIAL DISTRICTS$100,000
  • PALM BEACH COUNTY LEAGUE OF CITIES$26,108
  • DEAN RINGERS MORGAN AND LAWTON$10,000
  • JOHNSON ANSELMO MURDOCH BURKE PIPER & HOCHMAN, PA$10,000

Plus 61 other contributors.

FL Division of Elections, committee account 92021 · State record
AgainstFloridians for Shared Prosperity, Inc. (Save Our Services – No on 3)$432,294Contributions, 95 itemized rows, June 27, 2026 – Oct. 9, 2026 · $41,136 in itemized expenditures
  • BARANCIK SCOTT$200,000
  • HOPEWELL FUND$85,500
  • FLORIDA POLICY INSTITUTE$60,416
  • SEIU FLORIDA PAC$50,000
  • MOMSRISING$8,000

Plus 73 other contributors.

FL Division of Elections, committee account 93209 · State record
AgainstNo On 3. Protect Our Homes$201,000Contributions, 3 itemized rows, Aug. 5, 2026 – Sept. 29, 2026 · $151,020 in itemized expenditures
  • OUR DEMOCRACY$200,000
  • OUR DEMOCRACY PC$1,000
FL Division of Elections, committee account 93273 · State record
AgainstFlorida Public Servants No on 3$100Contributions, 1 itemized row, Sept. 11, 2026 – Sept. 11, 2026 · no expenditures itemized in our pull
  • G4 CONSULTING GROUP INC$100
FL Division of Elections, committee account 93307 · State record

Not counted here:

  • Spending by groups that are not Florida political committees, such as 501(c)(4) nonprofits running ads. One group running ads against the measure, “A Better Florida,” has no Florida committee registration, WESH 2 reported.
  • Advertising paid for directly by Florida Realtors outside its committee (reported, not yet confirmed in records).
  • Informational material paid for by local governments.
  • Committees whose names mention property taxes but which have no documented position on Amendment 3 (Taxpayers for Lower Taxes, End Florida Property Tax).

Download every contribution row: committee-contributions.csv (names as filed).

What these records do not show: that any contribution bought a position, or where money given to a contributing nonprofit came from. Stop Unfair Tax Shifts Today, Inc., the largest contributor against the measure, does not appear in state records as a committee, so its own donors are not public in these records.
07 · Polls

Support depends on how the question is asked.

PollDates (2026)SampleResult as reportedReported by
University of North Florida
for UNF
July 8–17848 likely voters61% yes, 32% no on a first description; 45% yes, 47% no after hearing the state’s $11.8 billion local revenue estimateThe Capitolist, Capitolist Staff, July 20, 2026
Targoz Market Research
for James Madison Institute
July 20–261,400 registered voters76% of likely voters yes before trade-offs were described; 55% yes, 38% no afterFlorida Politics, A.G. Gancarski, Aug. 6, 2026
Stetson UniversitySept. 14–21Not shown in our source51% yes, 25% no, 24% undecidedFlorida Politics, Peter Schorsch, Oct. 8, 2026
St. Pete Polls
for Florida Politics
Mid-SeptemberAbout 1,000 likely voters45% yes, 30% no, 25% undecidedFOX 13, Kellie Cowan, Sept. 23, 2026
Mason-Dixon
for NBC 6 / Telemundo
Sept. 28–Oct. 1625 likely voters55% yes, 26% no, 19% undecidedNBC 6 South Florida, Sasha Jones, Oct. 7, 2026
Targoz Market Research
for James Madison Institute
Sept. 28–Oct. 4857 likely voters, shown the ballot language63% yes, 21% no, 15% unsureSouth Florida Sun-Sentinel (TNS, via CPA Practice Advisor), Anthony Man, Oct. 13, 2026
St. Pete Polls
for Florida Politics
Oct. 5–7836 likely voters42% yes, 35% no, 23% undecided (question described the measure more simply than the ballot)Florida Politics, Peter Schorsch, Oct. 8, 2026

Polls asked different questions, of different groups, in different ways. We list them as reported and do not average them. The measure needs 60% of votes cast to pass; undecided voters are not divided.

08 · What we don’t know

What these records do not show, and what we are still checking.

The records do not show
  • What any household will save. That depends on the home’s assessed value, local tax rates and whether rates change. The state’s estimate assumes today’s tax rates stay the same.
  • What local governments will cut or raise. Counties and cities could raise rates on the remaining tax base, raise fees, cut spending or use reserves; the estimate does not predict which.
  • Any connection between a contribution and a position. Contributions show who paid for each campaign, nothing more.
  • Spending outside Florida political committees (see the list under the money).
Still being checked
  • Exact revised ballot title and summary from the Department of State certified text.
  • Judge Frank’s written order and the docket for 2026 CA 001254.
  • Who funds Stop Unfair Tax Shifts Today, Inc., the largest contributor to Vote No on 3 Florida.
  • Who chairs Floridians for Shared Prosperity: state records list Aidil Oscariz, press reports name Holly Bullard.
  • Local government resolutions for or against the measure.
  • Florida Association of Counties and Florida League of Cities reports (figures above are as reported).
  • Whether the Florida Sheriffs Association took a formal vote to oppose.
  • Whether CS/SB 4-F includes any replacement funding (Senate bill analysis).
  • Orange County government’s own Amendment 3 information page (ocfl.net) could not be loaded by our tools; to be read and added.

Corrections and tips: corrections@signaldata.org · tips@signaldata.org

Source register · checked Oct. 17, 2026

Every source on this page.

SourceLinkType
Florida Division of Elections, Committee Tracking & Campaign Finance database, pulled 2026-10-17LinkPrimary record
Florida Legislature EDR - Revenue Estimating Conference, 2026-07-10LinkPrimary record
Florida Legislature, 2026-06-02LinkPrimary record
Florida Senate bill page (Ch. 2026-240)LinkPrimary record
The Capitolist, Capitolist Staff, 2026-07-20LinkReporting or analysis, credited
CBS12 (WPEC), Katie Bente, 2026-07-28LinkReporting or analysis, credited
FlaglerLive, 2026-08-03LinkReporting or analysis, credited
Florida Phoenix, Mitch Perry, 2026-07-13LinkReporting or analysis, credited
Florida Phoenix, Christine Sexton, 2026-08-04LinkReporting or analysis, credited
Florida Politics, A.G. Gancarski, 2026-07-08LinkReporting or analysis, credited
Florida Politics, A.G. Gancarski, 2026-08-13LinkReporting or analysis, credited
Florida Politics, A.G. Gancarski, 2026-08-06LinkReporting or analysis, credited
Florida Politics, Peter Schorsch, 2026-10-08LinkReporting or analysis, credited
Florida Trend, Mike Vogel, 2026-10-08LinkReporting or analysis, credited
FOX 13, Kellie Cowan, 2026-09-23LinkReporting or analysis, credited
Florida Policy Institute, FPI Staff, 2026-09-15 (orig. 2026-08-07)LinkReporting or analysis, credited
Jacksonville Today / WLRN, 2026-09-21LinkReporting or analysis, credited
NBC 6 South Florida, Sasha Jones, 2026-10-07LinkReporting or analysis, credited
Palm Beach County League of Cities (press release), 2026-08-28LinkReporting or analysis, credited
PolitiFact, Samantha Putterman, 2026-10-13LinkReporting or analysis, credited
South Florida Sun-Sentinel (TNS, via CPA Practice Advisor), Anthony Man, 2026-10-13LinkReporting or analysis, credited
Tampa Bay Beacons, 2026-07-27LinkReporting or analysis, credited
Florida TaxWatchLinkReporting or analysis, credited
WGCU / News Service of Florida, 2026-08-14LinkReporting or analysis, credited
WGCU / News Service of Florida, Ana Goñi-Lessan, 2026-08-03LinkReporting or analysis, credited
Suncoast Searchlight via WGCU, Christian Casale, 2026-08-24LinkReporting or analysis, credited
WLRN, 2026-09-30LinkReporting or analysis, credited
WLRN, 2026-07-20LinkReporting or analysis, credited
State Affairs via WLRN, Dara Kam, 2026-09-21LinkReporting or analysis, credited
WTXL ABC 27 (Scripps), Forrest Saunders, 2026-08-04LinkReporting or analysis, credited
WTXL / Scripps, Forrest Saunders, 2026-08 (approx.; exact date UNVERIFIED)LinkReporting or analysis, credited

Rules: state estimates, contributions and poll results are different measures and are never added together. Contributions are counted only from state records; reported figures are labeled. Names of contributors appear as filed.