Florida is considering a property tax measure that could appear before voters in 2026, commonly referenced as Amendment 3 or HJR 1-F. The specific current text, status, and timeline of this measure are still developing, so we aren't going to guess at the mechanics of the proposal here. What we can offer is a framework for how a property tax change of this kind, if it moves forward, could ripple through a broader wealth plan, and why it's worth a proactive conversation with your advisor rather than a wait-and-see approach.
This matters beyond Florida's borders. Many of our clients are not full-time Florida residents but own property there, are weighing a future relocation for tax or lifestyle reasons, or hold real estate that factors into an estate or succession plan. A shift in how property taxes are assessed or administered in Florida can touch each of those situations differently.
We want to be direct about one thing: we don't know whether this measure will pass, and we are not going to predict an outcome. What we do know is that ballot measures like this create a planning window—a good time to review assumptions, stress-test a plan, and make sure decisions aren't being driven by headlines.
Key takeaways
- A 2026 Florida ballot measure (Amendment 3 / HJR 1-F) may change property tax rules, but the specific provisions, current status, and timeline should be confirmed with official state sources before you act on them.
- Property tax changes can affect more than the tax bill itself. Think estate planning, charitable giving timing, and overall real estate allocation.
- Homestead and estate considerations for Florida property owners deserve a fresh look whenever the underlying tax framework is in motion.
- Charitable giving vehicles and timing can sometimes be coordinated around property-related tax changes, but this needs to be evaluated case by case.
- The right move is usually not a single transaction—it's revisiting your plan's assumptions with your advisor.
What is Florida Amendment 3 / HJR 1-F
Amendment 3 (also referenced by its joint resolution number, HJR 1-F) is a property tax-related ballot proposal that may come before Florida voters in 2026. Because we want to avoid stating specifics we have not been able to verify through current official sources, we are not going to describe the proposal's exact mechanics, thresholds, or effective dates here. If you own Florida property or are considering a move to the state, we encourage you to review the measure's current text directly through the Florida Division of Elections or the Florida Legislature's official bill tracking system, and to confirm any property tax specifics with the Florida Department of Revenue, which administers property tax guidance for the state.
We will continue to monitor developments on this measure, and we will update clients as the proposal's language and status become clearer ahead of any 2026 vote.
Why this matters beyond the tax bill
It's tempting to think of a property tax ballot measure as a narrow, local issue. In practice, property tax rules intersect with several parts of a comprehensive wealth plan.
Estate planning and homestead considerations
Florida's homestead protections and the way property is titled, held in trust, or passed to heirs can interact with property tax treatment in ways that are easy to overlook. If you own a Florida home—whether it's your primary residence, a seasonal property, or a legacy asset intended for the next generation—a change in property tax rules is a reasonable trigger to revisit how that property is titled and how it fits into your estate documents. This is particularly relevant for business owners and high-net-worth families who hold real estate inside trusts, LLCs, or as part of a succession plan.
Charitable giving strategy
For clients who are charitably inclined, the timing of gifts and the choice of giving vehicle (donor-advised funds, charitable remainder trusts, or direct gifts of appreciated property) can sometimes be coordinated with changes in the tax landscape. We are not suggesting any specific charitable maneuver here tied to this particular measure, since the provisions are not yet confirmed, but this is exactly the kind of moment where a conversation about giving strategy pays off. A periodic review of your charitable plan alongside your broader tax picture tends to be more valuable than reacting to any single piece of legislation.
Real estate allocation and relocation decisions
For pre-retirees and recent retirees weighing a move to Florida, or for those who already split time between states, property tax treatment is one input among several, alongside income tax considerations, healthcare access, and lifestyle factors. A pending ballot measure is a good reason to pressure-test the assumptions behind a relocation decision rather than finalize plans based on current rules alone. For business owners, real estate held for operational or investment purposes may warrant a similar look, especially where that property is a meaningful part of overall net worth.
Cash flow planning for those on fixed or semi-fixed incomes
Recent retirees living on a mix of Social Security, retirement account withdrawals, and investment income are often more sensitive to changes in recurring costs like property taxes. If you are budgeting a retirement income plan around a Florida residence, it's worth revisiting that cash flow model periodically—independent of any single ballot outcome—simply because property tax rules can shift over time.
Common mistakes to avoid
- Making a relocation or real estate decision based on assumptions about a ballot measure's outcome before it has been decided or its final language is known.
- Treating property tax as an isolated line item rather than connecting it to your estate plan, trust structure, and overall asset allocation.
- Delaying a charitable giving or estate planning review until after a measure passes or fails, rather than using the current uncertainty as a prompt to revisit your plan now.
- Relying on secondhand summaries of the measure rather than checking the official bill text and status through state sources.
When to talk with us
If you own property in Florida, are considering a move there, or have estate or charitable giving plans that touch Florida real estate, this is a reasonable time to schedule a conversation with us. We are not in a position to tell you how this ballot measure will turn out, and we won't try. What we can do is help you look at your plan today, identify where property tax changes (in either direction) would matter most, and make sure your estate documents, giving strategy, and cash flow assumptions hold up under a range of outcomes.
Frequently asked questions
Is Amendment 3 / HJR 1-F guaranteed to pass in 2026?
No. It is a ballot measure, and its outcome is not known in advance. We encourage clients to avoid making major decisions based on an assumed result.
Do I need to do anything right now if I own Florida property?
Not necessarily, but it's a good time to review your property's title, trust structure, and estate documents with your advisor, independent of how the vote goes.
I don't live in Florida full-time—does this still apply to me?
It can. Many clients hold Florida real estate as a second home, investment property, or future retirement residence, and a property tax change could still affect your overall plan.
Where can I read the actual text of the proposal?
The most reliable sources are the Florida Division of Elections, the Florida Legislature's bill tracking site, and the Florida Department of Revenue's property tax resources.
Could this affect my estate plan even if I don't sell the property?
Possibly. Property tax treatment can interact with how real estate is titled and passed to heirs, which is worth reviewing regardless of a sale decision.
Should I change my charitable giving plans because of this measure?
Not based on this alone. If you are already charitably inclined, this is a good prompt to review your giving strategy generally, but we would not recommend a specific charitable change tied solely to an unconfirmed ballot outcome.
Does this affect my Social Security or retirement account withdrawals directly?
No, Amendment 3 / HJR 1-F concerns property tax, not Social Security or retirement account rules. It may indirectly affect your cash flow plan if your fixed costs change.
What if the measure doesn't pass?
Even then, reviewing your Florida property's role in your estate and tax plan is useful. These reviews aren't wasted effort tied to a single vote.
How often should I revisit my plan given changes like this?
We generally recommend a periodic review of your overall plan, and a measure like this is a reasonable trigger to move that review up if you haven't had one recently.
Can you tell me exactly how much my property taxes will change?
Not at this time. The specific provisions of the measure have not been confirmed through current official sources as of this writing, and we encourage you to check the state resources above or speak with your advisor for the latest information.
Sources
- Florida Division of Elections
- Florida Legislature, Bill Tracking
- Florida Department of Revenue, Property Tax
This material is for general informational purposes only and is not intended as tax, legal, or legislative advice. Ballot measure outcomes, effective dates, and provisions can change. Please consult the official state sources linked above and your own tax or legal professional for guidance specific to your situation.