Spring 2026 FCIAAO Newsletter

advice SAGE

Communicating Clearly About HJR 203 Factual, Neutral Guidance for Public ‑ Facing Staff Every so often in our profession, we find ourselves standing at the

What HJR 203 Actually Does (cont.) 2. Requires local governments to maintain first responder funding. Local governments would be prohibited from reducing total funding for law enforcement, firefighters, and other first responders below the highest amount budgeted in either FY 2025–2026 or FY 2026–2027. 3. Takes effect only if approved by voters. The amendment will appear on the 2026 general election ballot and requires at least 60% voter approval. 4. Continues current assessment practices. The measure does not change: just value assessment requirements school district levies most existing homestead ‑ related exemptions 5 . Includes a voter ‑ facing ballot summary. The ballot language states that the amendment would: Exempt homestead property from all non ‑ school property taxes, and prevent local governments from reducing first responder funding below specified levels. How This Affects County Property Appraisers? Our office: does not set tax rates, does not decide budgets, does not determine service levels, and does not take positions on constitutional amendments. If the amendment passes, property appraisers would continue to: determine just value, administer homestead and other exemptions, apply school district millage, and apply a full exemption for all non ‑ school millages on homesteads.

intersection of public curiosity and major statewide policy discussions. This year, that crossroads has a name: HJR 203. For many Floridians, the idea of eliminating non ‑ school property taxes on homesteads feels both intriguing and uncertain. Neighbors chat about it over backyard fences, homeowners bring it up while filing exemptions, and phones ring a little more frequently with questions that begin with, “Hey, I heard something about…” In moments like these, our role becomes even more important—not as advocates or analysts, but as trusted guides. People view their county property appraiser’s office as a reliable source of information, and they look to us to help them understand what proposed changes really mean. That’s why it’s critical that we treat these conversations with clarity, neutrality, and calm professionalism. By grounding our responses in the actual text of the amendment and staying within our statutory responsibilities, we can ensure the public receives information that is accurate, balanced, and free from speculation. What HJR 203 Actually Does 1 . Eliminates all non ‑ school property taxes on homestead property. Beginning January 1, 2027, homestead property would be exempt from all ad valorem taxes except school district levies.

SAGE SULLIVAN DUVAL COUNTY

Model Neutral HJR 203 Q&A for Public ‑ Facing Staff : 1. “Is property tax going away in Florida?” Response: “No. The proposal affects only homestead property and only non ‑ school property taxes. If approved, homestead properties would no longer pay non ‑ school ad valorem taxes beginning in 2027. School district taxes would still apply. The amendment has not passed yet; it will appear on the 2026 ballot and must receive at least 60% voter approval.” 2 . “Will this affect my tax bill?” Response: “If the amendment passes, homestead properties would be exempt from all non ‑ school property taxes starting in 2027. Your school district taxes would remain. The impact varies by property, depending on the local millage rates for your taxing authorities.” 3 . “How will this affect first responder funding?” Response: “The amendment requires that local governments maintain funding for law enforcement, firefighters, and other first responders at no less than the highest amount budgeted in FY 2025–2026 or FY 2026–2027. This requirement would apply even if non ‑ school ad valorem revenues decrease.”

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STAYING APPRAISED

SPRING 2026