Florida House Joint Resolution 203 Added to Second Reading Calendar for Property Tax Phase-Out

House Joint Resolution 203, which proposes a 10-year phase-out of non-school property taxes for Florida homeowners, was added to the Second Reading Calendar on January 26, 2026. The resolution has cleared three committees and is now eligible for a floor vote in the Florida House, marking a significant step forward for one of the most ambitious property tax reform proposals in state history.

What House Joint Resolution 203 Proposes

HJR 203 would amend the Florida Constitution to gradually increase the homestead exemption from all ad valorem taxes except school district levies by $100,000 each year for 10 years, beginning in 2027. By 2037, all homestead property would be exempt from non-school ad valorem taxes, which include taxes levied by counties, cities, and special districts.

Representative Miller, who filed the resolution, said the bill aims to give meaningful property tax relief to Florida homeowners while giving local governments time to plan and adjust for revenue changes. “Within 3 years, non-school property taxes will be completely removed from the average priced Florida home,” Miller stated in the bill’s filing statement.

The resolution also includes a constitutional protection for public safety, prohibiting counties and municipalities from reducing total law enforcement funding below their 2024 or 2025 levels. This provision is intended to ensure that essential public safety services remain unaffected by changes in revenue.

According to the Florida Legislature’s website, the resolution has received favorable committee votes from the Select Committee on Property Taxes, the State Affairs Committee, and the Ways and Means Committee. It is now on the Second Reading Calendar and awaiting a floor vote.

James Moore’s real estate advisory team works with property owners and investors to assess tax obligations, plan for cash flow, and structure investments that account for changing tax policies.

How the 10-Year Phase-Out Would Work

Under HJR 203, the homestead exemption would increase by $100,000 annually for 10 years. For example, if a homeowner currently has a $50,000 homestead exemption, it would increase to $150,000 in year one, $250,000 in year two, and so on until the full value of the homestead property is exempt from non-school property taxes in 2037.

The gradual phase-in is designed to give counties and municipalities time to adjust budgets and identify alternative revenue sources. However, local government officials have raised concerns about how they would replace the lost revenue without cutting services or increasing other taxes.

School district property taxes would not be affected by the resolution. Homeowners would still pay property taxes to fund public schools, but would be exempt from taxes that fund county and city operations, including infrastructure, parks, libraries, and other local services beyond law enforcement.

For commercial property owners and real estate investors, the key question is how local governments will replace the revenue currently generated by homestead property taxes. Non-homestead properties, including commercial buildings, rental housing, and investment properties, could face higher tax burdens if local governments shift more of the tax base to these property types.

James Moore provides tax planning and consulting services to help real estate clients understand how changes in tax policy may affect property operations, valuations, and investment decisions.

Public Safety Funding Protection

The resolution includes a provision prohibiting counties and municipalities from reducing total law enforcement funding below 2024 or 2025 levels. This is intended to address concerns that property tax reductions could lead to cuts in police, fire, and first responder services.

However, the protection applies only to law enforcement funding, not to other local government services, such as road maintenance, parks and recreation, code enforcement, or planning and zoning. Local governments would still need to make budget decisions about these services if property tax revenue declines.

What Happens Next

For HJR 203 to become law, it must first pass the Florida House with a favorable vote. It would then need to pass the Florida Senate and receive at least 60% voter approval in a statewide election. Constitutional amendments in Florida require a supermajority of voter support to be adopted.

So far, the Florida Senate has not taken up similar legislation, which could present a challenge for the resolution’s passage. However, the fact that HJR 203 has cleared three House committees with favorable votes suggests strong support among House Republicans.

Several related bills are also moving through the legislature, including HJR 209, which would increase the homestead exemption by $200,000 for properties that carry property insurance, and HJR 213, which would modify limitations on property assessment increases. The fate of these proposals will become clearer in the coming weeks as the legislative session continues.

For Florida property owners, developers, and investors, monitoring the progress of these proposals is essential to understanding how the state’s property tax system may change and what that could mean for operating costs, investment returns, and long-term planning.

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