TALLAHASSEE — Florida Attorney General James Uthmeier has rewritten the ballot summary for a proposed constitutional change to property taxation after a circuit judge ruled the original description was improper and misleading.
Judge found original summary biased, factually flawed
Circuit Judge David Frank wrote in an Aug. 3 decision that the Legislature’s original summary for Amendment 3, titled “Save Our Homes from Excessive Property Taxes,” was “clearly and conclusively defective,” saying the language contained errors and took a partisan stance rather than presenting voters with a neutral explanation.
"a political slogan" that "advocates a policy position,"
The ruling criticized the initial title and summary for adopting what the judge characterized as advocacy rather than an objective statement of the measure’s effect. Frank also pointed to factual mistakes in the earlier text, including language suggesting the amendment would "ensure funding for core services," a claim the judge said the amendment itself likely undercuts by shrinking the property tax base.
In response, Uthmeier issued a revised heading and summary that remove the more promotional language and correct the factual errors identified by the court. The new title reads: "Increased Homed Exemption; Lower Cap on Increases in Non‑Homestead Property Assessments."
What Amendment 3 would change
The proposed amendment would alter Florida’s constitution to boost the homestead exemption and limit assessment growth for non‑homestead properties. Under current law, homeowners may deduct $50,000 of a property's value for homestead exemption calculations. Amendment 3 would increase that exemption to $150,000 at the start of the next year and to $250,000 in 2028.
The measure would exclude businesses, second homes and apartment units from the larger homestead exemption but would place a lower cap on how much their assessed values can grow annually, reducing the current cap from 10% to 5% for non‑homestead properties.
| Current | Proposal (Amendment 3) |
|---|---|
| Homestead exemption: $50,000 | $150,000 (next year); $250,000 (2028) |
| Non‑homestead assessment cap: 10% per year | Cap lowered to 5% per year |
Financial and local government implications
Judge Frank noted in his opinion that by substantially reducing the local property tax base, the amendment is likely to decrease revenue available to counties and municipalities for services traditionally funded with property taxes, such as fire and emergency response. The original summary’s suggestion that it would "ensure funding for core services" was identified as a factual error the revised wording removes.
If Amendment 3 wins approval at the ballot box, it must receive at least 60% of the vote to become part of the Florida Constitution.
What voters should know before November
Election officials will print the revised neutral summary on ballots and voter information materials ahead of the Nov. general election. Voters will face a straightforward yes‑or‑no decision on whether to adopt the changes to homestead exemptions and non‑homestead assessment caps.
- Amendment must reach 60% approval to pass.
- Homestead exemption increases occur in two phases: to $150,000 and later to $250,000.
- Non‑homestead assessment growth would be capped at 5% annually.
The rewritten summary aims to provide voters with a neutral, factual explanation so Floridians can weigh the possible benefits to homeowners against potential revenue impacts for local governments. The ruling and the AG’s subsequent changes underscore the legal standard that ballot language must be objective and not function as campaign messaging.
State officials will continue to prepare voter materials with the updated language as legal deadlines and election printing timelines approach.
