Amendment 3: Tax Cut, No Replacement Plan
Florida's homestead amendment would pull an estimated $11.86 billion a year from local budgets, and nothing in it replaces the money. Published October 2026. Facts current as of October 2026.
The night Hillsborough did the math
On June 17, 2026, Hillsborough County commissioners opened a staff report with one number in it: $367 million. That was the property-tax money the county projected it would lose every year if voters approve Amendment 3. The Legislature had sent the measure to the ballot 15 days earlier.
Budget director Tom Fesler read the options aloud. A hiring freeze. Higher park fees. A five-cent added fuel tax. Shorter operating hours. Special taxing districts for fire and parks. A new 10% public services tax on utility bills, worth $80 million to $90 million a year.
"We could face possible elimination or reduction of various county services that could include parks, aging, children's services," Fesler said.
Commissioner Harry Cohen said the amendment would "completely upend the way that governments are funded in our state." Commissioner Joshua Wostal answered: "This organization has money to cut. You're just going to have to will it into existence."
Property Appraiser Bob Henriquez said the real figure could reach $500 million.
What follows is what Florida law would let that county do next, and what it would cost the people who live there.
THE LEDGER
| Row | What the record shows | Label | Source |
|---|---|---|---|
| SAID | Sen. Bryan Avila, Senate sponsor, June 2, 2026: the amendment provides "meaningful relief for Florida families" while "safeguarding local funding for education, law enforcement, infrastructure, and other essential government functions." | Documented, Tier 1 | Senate President's Office release, June 2, 2026 [1] |
| DID | The Legislature passed CS/HJR 1-F on June 2, 2026: House 75-26, Senate 30-9. Companion law CS/SB 4-F (Ch. 2026-240) ties the simple-majority maximum millage to the rolled-back rate. The amendment contains no replacement-revenue mechanism. | Documented, Tier 2 | flsenate.gov, HJR 1-F and SB 4-F [2][4] |
| RESULT (projected) | State Revenue Estimating Conference: local governments lose $4.957 billion in FY 2027-28, $8.776 billion in FY 2028-29, and $11.861 billion a year once fully in effect. Hillsborough projects $366.9 million a year. | Documented, Tier 2 (official projection) | EDR/REC via Florida Chamber [10]; Hillsborough FY2027 budget message via TBBW [43] |
| GAP | On August 3, 2026, Leon Circuit Judge David Frank ruled the original ballot claim of "ensuring funding for core services" misleading, because the measure guarantees no minimum funding for police, fire rescue or infrastructure. | Documented, Tier 2 | WTXL, WLRN, Florida Trib [8][29][30] |
| KNEW | In January 2026, months before the vote, Florida TaxWatch warned that cuts "without adequate controls" would shift the tax burden among property taxpayers. | Reported | Your Observer [9] |
| SAID AFTER | Gov. Ron DeSantis, June 29, 2026: "what the Legislature did wasn't my proposal." He said he would not lead the campaign but would vote yes. | Documented, Tier 1 | CBS Miami / News Service of Florida [6] |
That Senate release is Tier 1: the sponsors said in their own words that local funding would be safeguarded. A court found the ballot's matching promise was not backed by the amendment's text.
What you need to know
Amendment 3 is a legislative referral, CS/HJR 1-F. It changes Article VII, Sections 4, 6 and 9 of the Florida Constitution. It needs 60% of the vote on November 3. If it passes, it takes effect January 1, 2027.
Homesteads get a $150,000 non-school exemption in 2027 and $250,000 in 2028, indexed to inflation from 2029. School taxes keep the current $25,000 exemption. People who are not Florida residents by December 31, 2026, start at $50,000 and get the larger exemption in their fifth year. The yearly assessment cap on non-homestead property falls from 10% to 5%. Cities and counties could spend property taxes only on a listed set of purposes.
Amendment 3 is not HJR 203. That House plan, a 10-year phase-out, passed the House 80-30 on February 19, 2026, and died in the Senate.
The record, decade by decade
1934: Voters create the homestead exemption
On November 6, 1934, in the depth of the Depression, Florida voters approved a $5,000 homestead exemption, 123,484 to 40,842. Families were losing homes over back taxes. A follow-up amendment in 1938 passed with 91.27%. From the start, the homestead was the taxpayer the Constitution protected first. [12][14]
1968: The new Constitution caps the rate
The 1968 Constitution, Article VII, Section 9(b), set the ceilings that still bind local budgets: 10 mills for county purposes, 10 for municipal purposes, 10 for schools. Bond payments and short voter-approved levies sit outside the cap. These limits are why a broke Florida county cannot raise its rate without end. [15]
1980: The $25,000 exemption
At a March 11, 1980 special election, voters approved a $25,000 homestead exemption, 1,088,729 to 475,834. That $25,000 school exemption is the same one Amendment 3 leaves in place. [16][17]
1992: Save Our Homes
On November 3, 1992, a citizen initiative capped yearly increases in homestead assessed value at 3% or inflation, whichever is lower. It passed with 53.65% and took effect in 1995, per the Hillsborough County Property Appraiser. The cap opened the gap between longtime owners and new buyers that every later amendment has tried to close. Amendment 3 keeps it. [18][19]
2008: Portability and the 10% cap
On January 29, 2008, voters approved Amendment 1 with 64%. Gov. Charlie Crist had championed it. It let owners carry up to $500,000 in Save Our Homes savings to a new home, added a second $25,000 non-school exemption, and capped non-homestead assessment growth at 10%. Crist is now running for mayor of St. Petersburg. He and incumbent Ken Welch both oppose Amendment 3. [20][22][23]
2018: The 60% bar bites
Amendment 1 would have raised the homestead exemption to $75,000. It drew 58.06% and failed, the only one of 12 amendments that year to miss 60%. Amendment 2, which made the 10% non-homestead cap permanent, passed with 66.49%. A popular tax cut has already fallen short of the 60% line once. [13][21][24]
2025: The audits
In February 2025, DeSantis created a Florida DOGE by executive order. Chief Financial Officer Blaise Ingoglia began labeling local spending "excessive, wasteful." His July 16, 2026 release put the total at $3.7 billion. The Miami Herald reported the reviews found waste but no fraud. In October 2025, House Speaker Daniel Perez released seven property-tax proposals. DeSantis wrote on X that putting more than one on the ballot was "an attempt to kill anything on property taxes." [25][26][27]
2026: The special session and the court
DeSantis called a special session on May 27, 2026. On June 1 the House State Affairs Committee, with Rep. Toby Overdorf as sponsor, produced CS/HJR 1-F. Both chambers passed it June 2. DeSantis signed companion bill SB 4-F on June 24. [2][28]
On June 11, former Republican Sen. Jeff Brandes, former Democratic Rep. Al Lawson and two former mayors sued over the ballot wording. On August 3, Judge Frank wrote that the original title, "Save Our Homes From Excessive Property Taxes," "does not state the basic legal purpose of the amendment; it endorses it." Attorney General James Uthmeier issued new language August 13. The state certified it to elections supervisors August 20. [29][30][31]
What the statutes let a broke county do
Raise the rate, within limits. Article VII, Section 9(b) caps county and city operating levies at 10 mills each. Section 200.065 sets the Truth-in-Millage process and the "rolled-back rate," the rate that raises last year's revenue from existing property. SB 4-F now ties the simple-majority maximum to that rolled-back rate. Bigger increases need a supermajority vote or a referendum. Florida TaxWatch notes the amendment places "no prohibition" on raising millage. [32][52]
The catch: any increase falls only on what is still taxable. That means businesses, rentals, second homes and new residents in their four-year wait.
Sales surtaxes. Section 212.055 allows local sales surtaxes. Most require a referendum. Sales taxes take a larger share of income from lower-income households.
Utility and fuel taxes. Section 166.231 allows a public service tax of up to 10% on electricity, water and gas. Chapter 336 allows added local fuel taxes.
Special assessments. Counties and cities can charge assessments for fire service, stormwater and similar services, if the property receives a special benefit and the charge is fairly apportioned. Courts generally have not allowed general law enforcement to be funded this way. Amendment 3 keeps assessments outside its limits, which makes them the obvious escape valve. St. Petersburg has already hired toward a fire assessment.
Limits written into the amendment. New Section 9(a)(2) restricts property-tax spending to public safety, education, infrastructure, natural resources and flood control, debt service, retirement obligations, and operations approved by the local board "except those expenditures prohibited by general law." That last clause lets the Legislature strike items later by statute.
No state backfill. State revenue sharing and the half-cent sales tax (Chapter 218, Parts II and VI) flow by formula and do not grow when property taxes fall. Florida TaxWatch notes Amendment 3 includes no reimbursement for the 29 fiscally constrained counties, unlike earlier property-tax amendments. [52]
Budgets must balance. Chapter 129 requires county budgets to balance. A county cannot borrow its way across the gap.
Financial emergency. Under Section 218.503, a local government that misses debt payments, payroll or pension contributions, or runs an unresolved deficit can be placed under state oversight. The governor or a designee can review its budget and require a recovery plan. The law offers an overseer, not a bailout.
Unfunded mandates. Article VII, Section 18 limits general laws that cut local revenue. It does not apply to a constitutional amendment.
Schools are untouched; school levies are carved out. Bonds: debt-service millage sits outside the 10-mill cap, but a smaller tax base means remaining taxpayers carry more of each payment.
The Bill Comes Due: Hillsborough County, Worked Out
The hole
Hillsborough's budget staff put it on paper. The first exemption step cuts property-tax revenue by $248.6 million, or 15.7%, in fiscal 2028. The full $250,000 exemption raises the loss to $366.9 million a year in fiscal 2029, a 23.2% drop from fiscal 2026. [43]
| County fund | Annual loss, FY2029 |
|---|---|
| Countywide General Fund | $213.0 million |
| Unincorporated Area General Fund | $130.3 million |
| Library District | $21.2 million |
| Environmental lands debt service | $2.4 million |
| Total | $366.9 million |
Spread evenly, that is about $233 for every resident and $629 for every household in the county. (FMNN calculation: 1,574,115 residents and 583,192 households, U.S. Census.) [54]
How FMNN estimated the numbers below
The county's losses are stated in fiscal 2029 dollars. The tax rates and budget figures available are from earlier years. To compare them on the same footing, FMNN moved the older figures forward to fiscal 2029 at 3% a year, the maximum yearly increase Save Our Homes allows on a homestead. Tax bases from fiscal 2026 were grown three years. Budget figures from fiscal 2027 were grown two years. A 2019 fuel-tax estimate was grown seven years.
Every estimating method rests on assumptions, including this one. The figures below show the scale of the choices facing the county. They are not tax bills. The county's own projections will replace them when it publishes them.
Option 1: Raise the rate on everyone the exemption doesn't cover
| County levy | Rate today (mills) | Added to break even | Rate after | Increase |
|---|---|---|---|---|
| Countywide general | 5.4608 | +1.36 | 6.82 | +25% |
| Unincorporated area | 4.6163 | +1.47 | 6.09 | +32% |
| Library District | 0.5583 | +0.14 | 0.70 | +25% |
(FMNN estimate. Current rates and levies from the Florida Department of Revenue, FY2025-26 [55]; tax bases indexed to FY2029 as described above.)
Every new rate stays under the 10-mill cap, so the law allows it. Increases this size would need a supermajority of the commission or a referendum under SB 4-F.
Who pays (county taxes only, unincorporated Hillsborough):
| Property | County tax today | After Amendment 3, rates unchanged | After Amendment 3, rates raised to break even | Change from today |
|---|---|---|---|---|
| Homestead, $350,000 assessed | $3,191 | $1,064 | $1,361 | –$1,830 a year |
| Rental, business or second home, $300,000 taxable | $3,191 | $3,191 | $4,082 | +$891 a year |
| Rental unit, $250,000 taxable | $2,659 | $2,659 | $3,402 | +$743 a year, about $62 a month if passed to the tenant |
(FMNN calculation. Whether a landlord passes the full cost to a tenant depends on the rental market. A non-homestead property in Tampa, Plant City or Temple Terrace would pay about $450 more a year to the county alone, before any city increase.)
Even if the county raised rates to replace every dollar, the $350,000 homeowner still saves about $1,800. The shortfall moves to the renter, the landlord, the shop owner and the newcomer.
Option 2: New taxes and fees
| Tool | What it raises | Cost spread across all households | Who pays |
|---|---|---|---|
| 10% public service tax on utility bills | $80–90 million a year (county staff, June 17, 2026) [3] | $137–$154 per household a year | Every utility customer, renters included |
| Five-cent added fuel tax | About $25–37 million a year (commissioners' 2019 estimate of $20–30 million, indexed to 2026) [56] | About $16–$23 per resident | Every driver who fills up in the county, visitors included |
| Fire special assessment | No county figure yet. For scale: $100 million would cost about $150 per housing unit a year | — | Charged per property by benefit, not value; a small condo and a large house can pay similar amounts |
| Parks district and higher park fees | No county figure yet | — | Park users and district property owners |
(Per-household and per-unit figures are FMNN calculations.)
At their top estimates, the utility tax and fuel tax together raise about $127 million. That leaves roughly $240 million a year still uncovered before any fire or parks assessment.
A new sales surtax is not on the county's list. Voters approved a one-cent transportation tax in 2018; the Florida Supreme Court struck it down in 2021. Any new surtax would need another referendum.
Option 3: Cut, and what gets cut
The Sheriff's Office, Fire Rescue and other elected officers take $1.147 billion of the county's $1.444 billion in general-fund property-tax revenue in fiscal 2027, or 79%. The sheriff's share is $670 million. Fire Rescue's is $331 million. [43]
Indexed to fiscal 2029, that leaves about $315 million of property-tax money for everything else the general funds pay for. The two general funds lose $343.3 million.
The math the county cannot escape: if commissioners protect the sheriff and fire rescue in full, they could cut every other property-tax-funded service to zero and still be about $28 million short. (FMNN calculation from county figures, indexed as described above.) Cuts alone cannot fully protect public safety.
If cuts were spread evenly instead, every general-fund service would lose about 22%. On that math the Sheriff's Office would lose roughly $159 million a year and Fire Rescue about $79 million. (FMNN calculation; illustrative, not a county proposal.)
What the county has named as at risk, per Fesler: parks, aging services, children's services, libraries (the Library District loses $21.2 million, about 22% of its levy), shorter hours, a hiring freeze and layoffs. Fesler also said the county is unsure whether the amendment would still let property taxes pay for parks, aging and children's programs at all. [3]
What it would most likely look like
No commissioner has proposed a plan. The board voted to hold a workshop early next year if the amendment passes. Using only the tools county staff put on the table, a realistic mix looks like this (FMNN scenario, not a county plan):
| Piece | Amount | Gap left |
|---|---|---|
| Starting loss, FY2029 | — | $366.9M |
| 10% utility tax | $85M | $281.9M |
| Five-cent fuel tax | $31M | $250.9M |
| Partial rate increase on non-homestead property | $100M | $150.9M |
| Cuts to parks, aging, children's services, libraries, hours and hiring | $150.9M | $0 |
In that version, a renter household pays about $145 a year more on utilities, plus a share of the landlord's higher bill, plus more at the pump. A homestead owner still comes out well ahead. The cuts land on the services Fesler named.
Across Florida, on the record
| Jurisdiction | Official | Date | Statement | Projected loss | Services named |
|---|---|---|---|---|---|
| Hillsborough County | Budget Dir. Tom Fesler; Comm. Harry Cohen | June 17, 2026 | "possible elimination or reduction of various county services" | $366.9M/yr by FY2029 (county); up to $500M (Property Appraiser Bob Henriquez) | Parks, aging, children's services, libraries |
| Pinellas County | Sheriff Bob Gualtieri | Aug. 4, 2026 | "It's really just squeezing the balloon" | Not stated | Fees and other taxes likely |
| Pinellas Suncoast Transit Authority | CFO Debbie Leous | Aug. 2026 | Service would be "dramatically insufficient" | $15M (FY28); $22M (FY29) | Up to 25 of 40 routes; up to 120 jobs |
| St. Petersburg | Mayor Ken Welch | Oct. 2026 | "a very poorly put together piece of legislation" | $33M (FY28); $54M (FY29) | Police, fire, arts, homelessness, housing |
| Clearwater | City Mgr. Jennifer Poirrier | Fall 2026 | Hiring freezes and project pauses held until the vote | About $20M over two years | City programs |
| Polk County | Sheriff Grady Judd | Aug. 4, 2026 | "It's a train wreck" | Lakeland: $14.5M/yr | Emergency services |
| Sarasota County | Admin. Jonathan Lewis; Sheriff Kurt Hoffman | Aug.–Oct. 2026 | Sheriff's Office would absorb about $54.2M over two years | $87M (FY29); $134M over two years | Sheriff, 162 vacancies |
| Manatee County | Comm. Tal Siddique; Sheriff Rick Wells | Sept. 2026 | Sheriff expects to freeze positions | $498.65M over five years (FAC) | Parks, IT, natural resources |
| Miami-Dade County | Mayor Daniella Levine Cava | Sept. 2026 | "Amendment 3 is deceiving, deceptive" | About $385M year one | Roads, stormwater, parks, libraries, transit |
| Broward County | Florida Policy Institute | Sept. 2026 | — | $4.86B over five years | Not specified |
| Leon County | Revenue Estimating Conference | July 10, 2026 | — | $45.4M year one; $75.1M year two | — |
| Escambia County | Revenue Estimating Conference | Oct. 2026 | — | About $115M over two years | — |
| Lafayette County | Revenue Estimating Conference | July 2026 | — | $924,558 year one | — |
Figures for the same county vary by source because they cover different years and taxing units. FMNN reports each with its source. [3][5][7][33][36][37][38][39][40][41][42][43]
The rural squeeze. The Florida Association of Counties estimates the 29 fiscally constrained counties could lose 20% to 33% of their annual revenue. "When you get to some small counties, it's going to wipe them out," Sheriff Judd said. Lt. Gov. Jay Collins wants a grant program. DeSantis has promised "help for rural." None of it is in the amendment. [11][34][37]
Not every local official objects. Miami-Dade Sheriff Rosie Cordero-Stutz supports Amendment 3, as do Property Appraiser Tomas Regalado, Elections Supervisor Alina Garcia and Tax Collector Dariel Fernandez. [44][45]
The pitfalls
The tax shift. The Tax Foundation, quoted by the Florida Policy Institute, says lost revenue must be raised elsewhere, including through higher rates on property that stays taxable. The Florida League of Cities calls it a shift onto renters, businesses and homeowners who do not qualify. The 5% cap slows assessment growth on those properties. It does not cap their rates. [46]
Newcomers wait. Anyone who becomes a Florida resident after December 31, 2026, starts at $50,000 for four years. The ballot adds "to the extent permitted by the U.S. Constitution," a phrase that admits legal risk.
Higher home prices. Realtor.com senior economist Joel Berner estimated that eliminating non-school property taxes would raise Florida home values 4% to 5.5%. Lower carrying costs get built into the sale price. The current owner keeps the gain; the next buyer pays it. [47]
Credit ratings. S&P analyst Jane Ridley warned that weaker issuers already struggling to balance budgets "may feel this pressure sooner." Sarasota County cautioned that a downgrade would raise its borrowing costs. [48][49]
Hurricanes. Florida Policy Institute CEO Sadaf Knight said FEMA cuts plus Amendment 3 "would be a recipe for disaster." [50]
Children's services. FPI projects children's services councils lose $278.1 million over two years, about 15% of their revenue. [35]
Home rule. Judge Frank wrote that the amendment would enshrine, for the first time, the Legislature's right to control how local property-tax money is spent. [29]
Their side
Supporters say local governments grew on rising home values and kept the money. "Because people buy homes, it's a gusher of revenue going into the coffers. Rather than return that money to the taxpayers, they spend it!" DeSantis said in 2025. In September 2026 he said governments have "gotten almost twice the revenue that they got just seven or eight years ago," and that opposing the amendment means putting "governments' needs" before taxpayers'. [51]
Florida TaxWatch reports property taxes doubled in ten years. Sen. Avila said paying the government "for the right to live on your own property" contradicts the American dream. Florida Realtors CEO Margy Grant estimates average savings of about $1,000 in 2027 and $1,800 in 2028. School taxes and Save Our Homes stay untouched, and the 5% cap shields businesses from assessment spikes. [1][52][53]
In Hillsborough, Commissioner Wostal says the county can find the savings. Its fiscal 2027 budget is $13.78 billion, with $4.77 billion in operating spending, and it enters the vote with AAA credit ratings and healthy reserves. [3][43]
Reserves can bridge a year. They do not replace $366.9 million a year, every year.
The dispute
For: Gov. DeSantis; Senate President Ben Albritton; Sen. Bryan Avila; Florida Realtors; the Republican Party of Florida; Sen. Rick Scott; Byron Donalds; the James Madison Institute.
Against: the Florida Sheriffs Association; Sheriffs Grady Judd and Bob Gualtieri; Florida Professional Firefighters; the Florida League of Cities; the Florida Association of Counties; the Florida Policy Institute; Miami-Dade Mayor Daniella Levine Cava.
The motive question. Some opponents argue the amendment is a tool to punish local governments run by political opponents. The record shows the legislative votes split mostly along party lines. It shows the state's DOGE audits began with Broward, a county that had resisted them. It shows spending control moving to Tallahassee. No supporter's own words or records state an intent to punish opponents.
FMNN's answer: The record settles the effect — less local money and more state control over the rest. It does not settle the motive.
Voices of resistance
In early October, Escambia County resident Margaret Hofstetter stood before her county commission. The state projects Escambia would lose about $115 million over two years. She asked commissioners to say publicly how they would prepare before people vote. [42]
Former Sen. Jeff Brandes, a Pinellas Republican, sued over the ballot language and won. "The judge came out and frankly said that you can't have advocacy on the ballot," he said. [30]
The opposition is split. Vote No on 3, chaired by former Leon Commissioner Bryan Desloge, got its first $100,000 from the Florida Association of Special Districts. Save Our Services, chaired by Holly Bullard of the Florida Policy Institute, is backed by labor unions and Democratic lawmakers. Florida Realtors has put $18 million behind the Yes side. [53]
Reading the pattern
The official story. The sponsors promised "safeguarding local funding" for law enforcement. A judge found the matching ballot promise misleading because the amendment guarantees no funding level.
Neutral words, targeted effect. The exemption reads as universal. In Hillsborough, FMNN's math shows the replacement cost landing on renters, landlords, businesses and newcomers, while a $350,000 homestead saves about $1,800 even after rates rise.
Who carried the story
WUSF, licensed to the University of South Florida, reported Hillsborough's $367 million figure the day it surfaced. Tampa Bay Business & Wealth published the county's fund-by-fund breakdown. Florida Politics, owned by Peter Schorsch, tracked the polls and the money. Jason Garcia's independent Seeking Rents newsletter flagged the Realtors' first $10 million. Suncoast Searchlight, a nonprofit, broke the sheriff angle in Sarasota and Manatee. The Tampa Bay Times, owned by the nonprofit Poynter Institute, and the McClatchy-owned Miami Herald covered the local fallout.
Closing
Back in Hillsborough, commissioners did not cut anything in June. They voted to hold a workshop early next year if the amendment passes. The workshop comes after the vote, not before it.
Tom Fesler's list is still on the table: a utility tax, a fuel tax, park fees, a hiring freeze. On November 3, voters decide whether that list becomes a budget. The ballot will not tell them which items the county would use, or who would pay.
Notes on FMNN calculations
Per-resident and per-household figures divide the county's $366.9 million projection by U.S. Census counts. Rate, bill and cut estimates move FY2025-26 tax bases, FY2027 budget figures and a 2019 fuel-tax estimate forward to FY2029 at 3% a year, the Save Our Homes maximum. Property examples use county taxes only, unincorporated Hillsborough, and assume today's exemptions ($50,000 non-school) versus Amendment 3's $250,000. They are estimates to show scale, not bills. FMNN will update them when Hillsborough publishes its own figures.
Sources
- Florida Senate President's Office, release, June 2, 2026 — https://www.flsenate.gov/PublishedContent/Offices/President/6_2_26_Senate_Passes_Historic_Property_Tax_Cut_for_Florida_Homeowners.pdf
- Florida Senate, CS/HJR 1-F — https://www.flsenate.gov/Session/Bill/2026F/1F/
- WUSF, "Uncertainty looms as Hillsborough could lose hundreds of millions from property tax cuts," June 17, 2026 — https://www.wusf.org/politics-issues/2026-06-17/uncertainty-looms-as-hillsborough-county-could-lose-hundreds-of-millions-from-property-tax-cuts
- Florida Senate, CS/SB 4-F summary — https://www.flsenate.gov/Committees/BillSummaries/2026F/html/4
- 92.5 Maxima, PSTA routes — https://925maxima.com/2026/08/20/amendment-3-could-cut-25-bus-routes-and-120-jobs-from-pinellas-transit-system/
- CBS Miami, DeSantis on the measure — https://www.cbsnews.com/miami/news/gov-desantis-property-tax-measure-florida-2026-ballot/
- CBS Miami, Miami-Dade impact — https://www.cbsnews.com/miami/news/florida-amendment-3-property-tax-miami-dade/
- WTXL, judge orders rewrite — https://www.wtxl.com/news/capitol-news/judge-orders-rewrite-of-florida-amendment-3-ballot-language
- Your Observer, Oct. 14, 2026 — https://www.yourobserver.com/news/2026/oct/14/opinion-amendment-three-wrong/
- Florida Chamber, county impact tool — https://www.flchamber.com/floridas-2026-property-tax-amendment/
- Florida Politics, "help for rural" — https://floridapolitics.com/archives/816005-help-for-rural-coming-if-amendment-3-passes-governor-says/
- Ballotpedia, 1934 amendment — https://ballotpedia.org/Florida_Homestead_Tax_Exemption,_Amendment_2_(1934)
- Ballotpedia, 2018 Amendment 1 — https://ballotpedia.org/Florida_Amendment_1,_Homestead_Exemption_Increase_Amendment_(2018)
- Ballotpedia, 1938 amendment — https://ballotpedia.org/Florida_Property_Tax_Exemption,_Amendment_1_(1938)
- Florida Constitution — https://law.justia.com/constitution/florida/
- Ballotpedia, March 1980 amendment — https://ballotpedia.org/Florida_Homestead_Exemptions,_Amendment_1_(March_1980)
- FSU College of Law, 1980 history — https://library.law.fsu.edu/Digital-Collections/CRC/CRC-1998/conhist/1980amen-mar.html
- Ballotpedia, 1992 Save Our Homes — https://ballotpedia.org/Florida_Homestead_Valuation_Limit,_Amendment_10_(1992)
- Hillsborough County Property Appraiser, Save Our Homes — https://www.hcpafl.org/property-info/save-our-homes
- Ballotpedia, January 2008 Amendment 1 — https://ballotpedia.org/Florida_Amendment_1,_Property_Taxation_and_Assessment_Amendment_(January_2008)
- Ballotpedia, 2018 Amendment 2 — https://ballotpedia.org/Florida_Amendment_2,_Permanent_Cap_on_Nonhomestead_Parcel_Assessment_Increases_Amendment_(2018)
- Lincoln Institute of Land Policy — https://www.lincolninst.edu/app/uploads/legacy-files/fl_january_2022_0.pdf
- Florida Politics, Welch–Crist debate — https://floridapolitics.com/archives/824820-ken-welch-charlie-crist-clash-over-affordability-flock-cameras-and-free-speech-in-st-pete-mayoral-debate/
- Ballotpedia, supermajority failures — https://ballotpedia.org/List_of_state_ballot_measures_that_failed_supermajority_requirements
- Florida CFO release, July 16, 2026 — https://myfloridacfo.com/news/pressreleases/press-release-details/2026/07/16/chief-financial-officer-blaise-ingoglia-marks-1-year-of-financial-accomplishments-in-florida
- Florida DOGE overview — https://en.wikipedia.org/wiki/Florida_Department_of_Government_Efficiency
- WFSU, DeSantis dismisses House proposals — https://news.wfsu.org/state-news/2025-10-24/gov-ron-desantis-has-dismissed-the-florida-houses-property-tax-proposals
- Florida Senate, CS/SB 4-F — https://www.flsenate.gov/Session/Bill/2026F/4F
- Florida Trib, Aug. 4, 2026 — https://floridatrib.org/2026/08/04/judge-orders-rewrite-of-biased-and-political-property-tax-measure/
- WLRN, Aug. 4, 2026 — https://www.wlrn.org/government-politics/2026-08-04/amendment-3-ballot-title-summary-language-dont-pass-muster-judge-rules
- Division of Elections ballot language, Aug. 20, 2026 — https://www.lee.vote/DocumentCenter/View/1040/2026-Constitutional-Amendments-DOE-08-20-26-ENG---SPA-Language-Only?bidId=
- GrayRobinson, HJR 1-F and SB 4-F summary — https://www.gray-robinson.com/insights/post/5458/grayrobinson-government-affairs-and-lobbying-insight-by-chris-carmody-and-senior-government-affairs-advisor-robert-stuart-florida-property-tax-reform-summary-of-the-ballot-proposal-hjr-1f-and-administrative-changes-sb-4f
- FOX 13, Mayor Welch — https://www.fox13news.com/news/one-on-one-mayor-ken-welch-data-center-caution-moffitt-deal-rejection-flock-surveillance
- Florida Politics, Jay Collins — https://floridapolitics.com/archives/808351-jay-collins-frustrated-by-lack-of-grant-process-for-fiscally-constrained-counties-in-property-tax-amendment/
- Florida Policy Institute, children's services — https://www.floridapolicy.org/posts/local-services-for-florida-children-and-parents-would-see-deep-funding-cuts-under-amendment-3
- Clearwater plans — https://www.yahoo.com/news/politics/articles/amendment-3-clearwater-plans-potential-021521875.html
- ClickOrlando, Sheriff Judd — https://www.clickorlando.com/election-2026/2026/08/04/its-a-train-wreck-florida-sheriff-grady-judd-rails-against-new-property-tax-proposal/
- Your Observer, Manatee and Sarasota — https://www.yourobserver.com/news/2026/sep/25/manatee-sarasota-leaders-amendment-crime-layoffs/
- Suncoast Searchlight — https://suncoastsearchlight.org/amendment-3-desantis-defund-the-police/
- Political Cortadito, Levine Cava — https://politicalcortadito.com/2026/09/03/amendment-3-daniella-levine-cava-no-campaign/
- WCTV, REC projections — https://www.wctv.tv/2026/07/20/impact-amendment-3-floridas-revenue-estimating-conference-releases-new-projections/
- WUWF, Northwest Florida — https://www.wuwf.org/local-news/2026-10-05/what-amendment-3-could-mean-for-northwest-florida
- Tampa Bay Business & Wealth, Sept. 10, 2026 — https://tbbwmag.com/2026/09/10/hillsborough-property-tax-loss/
- NBC Miami, Sheriff Cordero-Stutz — https://www.nbcmiami.com/news/local/miami-dade-sheriff-backs-florida-amendment-3/3863413/
- Hoodline, Miami-Dade officials — https://hoodline.com/2026/09/three-miami-dade-officials-back-amendment-3-as-mayor-warns-of-390m-hole/
- Florida Policy Institute, ballot language summary — https://www.floridapolicy.org/posts/florida-property-tax-amendment-ballot-language-summary
- Florida Politics, Realtor.com price warning — https://floridapolitics.com/archives/824765-realtor-com-economists-price-warning-complicates-florida-realtors-affordability-case-for-amendment-3/
- Chronicle, S&P on credit — https://www.chronicleonline.com/news/state/s-p-florida-property-tax-proposal-could-hurt-credit-ratings/article_1c02e1ef-0a0f-549e-bd83-d5f5140e7c63.html
- WCJB, rating agencies — https://www.wcjb.com/2026/06/17/credit-rating-agencies-release-analyses-florida-property-tax-amendment-city-county-finances/
- WFTV, FEMA and Amendment 3 — https://www.wftv.com/news/local/how-amendment-3-potential-fema-cuts-will-impact-florida-county-budgets/2ERH43B7KNBCHLQI44UBEZTB7E/
- Newsweek, DeSantis — https://www.newsweek.com/ron-desantis-updates-florida-2026-plan-property-tax-vote-2119994
- Florida TaxWatch, 2026 amendments guide — https://floridataxwatch.org/the-florida-taxpayers-guide-for-the-2026-constitutional-amendments/
- WLRN, Realtors' spending — https://www.wlrn.org/light/government-politics/2026-09-21/florida-realtors-pour-millions-of-dollars-into-amendment-3-push-as-opponents-warn-of-budget-cuts
- U.S. Census Bureau QuickFacts, Hillsborough County — https://www.census.gov/quickfacts/hillsboroughcountyflorida
- Florida Department of Revenue, Hillsborough levies FY2024-25 and 2025-26 — https://floridarevenue.com/property/dataportal/Documents/PTO%20Data%20Portal/County%20Municipal%20Reports/Table%201-Comparison%20of%20Levies/25table1/Hillsborough%20Table%201.pdf
- WTSP, Hillsborough fuel-tax estimate, 2019 — https://wtsp.com/article/news/again-after-voters-approve-penny-tax-hillsborough-commissioners-eye-hiking-gas-tax-too/67-a70239f0-342f-419b-bd1d-f0b17bb826ca
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Updates and corrections
FMNN will update this story as new information comes forward, including new county projections and any statements from the amendment's sponsors or supporters. Each update will be dated here.
No corrections as of publication.
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