Florida TaxWatch (FTW) released its latest “Florida Taxpayer’s Voter Guide” for the 2026 Constitutional Amendments, and the organization is not fond of Amendment 3’s property tax reform proposal.
“Our role is not to tell voters how to vote, but to provide information in helping voters make informed decisions,” FTW Chairman David Casey said.
In the guide, FTW breaks down their reasons why they are not fond of the property tax proposal.
FTW highlighted key points for voters to consider.
The reduction in the non-homestead assessment cap from 10% to 5% may slightly mitigate the tax shift to non-homestead properties, but it will not reduce property taxes for those properties that have borne the brunt of the rapid statewide increase in property taxes. The current ten percent cap is inadequate, and Florida TaxWatch has recommended equalizing it with the Save Our Homes cap of the lesser of three percent or inflation.
FTW says the amendment doesn’t give cities or county governments any direction or help avoiding budget deficits from reduced revenue.
In the original plan, Governor Ron DeSantis added a trust fund that would provide grants to local governments to help continue core local services. This proposal would provide no assistance to fiscally constrained counties with limited capacity to raise revenue.
Another issue FTW points out is the residency requirements.
Florida TaxWatch says the 5-year waiting period for new residents raises constitutional equal protection concerns.
They refer to a decision that happened back in 1982 where a similar five-year waiting period for an increased homestead exemption was struck down by the Florida Supreme Court.
“In deciding which proposed amendments to approve, voters are urged to consider the nature and purpose of a state constitution,” Florida TaxWatch President and CEO Jeff Kottkamp said. “A proposed amendment may very well be a good idea, but voters must ask themselves, ‘does it belong in the Constitution, or should the Legislature decide if it should be in statute?”
