(MIAMI-DADE COUNTY, FLORIDA) — Florida House lawmakers approved HJR 203 and sent it to the Senate, moving ahead with a proposal to eliminate the non-school portion of property taxes on homestead properties and setting up a fight over how cities and counties fund core local services.
Supporters framed the measure as homeowner relief and a chance for voters to decide whether to remake Florida’s property-tax system. Local officials in residential-heavy communities warned it could punch holes in budgets that pay for police, fire protection, parks, stormwater work and basic administration.
Rep. Monique Miller (R-Palm Bay) introduced HJR 203, which the House approved Thursday on an 80-30 party-line vote after lawmakers amended it to immediately eliminate non-school property taxes on homesteads rather than phasing them out over 10 years. State economists projected the change would cost cities, counties, water management districts, and special districts $14.8 billion annually.
Non-school property taxes are the local government levies on a property-tax bill that do not go to schools. For a homeowner with a homestead, those local levies are a primary funding stream for city and county operations.
Homestead status, as used in Florida’s property-tax system, generally refers to a primary residence that qualifies for special treatment under state law. HJR 203 targets the non-school levies tied to those homesteaded homes, leaving other parts of the tax bill outside the proposal’s scope.
Local budgets often lean on property-tax revenue because it arrives predictably each year and can be adjusted through millage rates. City and county leaders said the proposal would force hard choices in communities that already rely heavily on residential value and have limited commercial development to broaden the tax base.
Under HJR 203, statewide voters would still have to approve the change before it takes effect. The measure requires 60% voter approval in November 2026 to take effect in the 2027 tax year.
The House version also includes a restriction on how local governments respond if revenues drop. It prohibits local governments from reducing funding for law enforcement, firefighters, and first responders, pushing cities and counties to look elsewhere for cuts or replacement dollars.
In south Miami-Dade County, officials said the debate is not abstract. Pinecrest, Palmetto Bay and Cutler Bay rely heavily on residential taxes and have limited commercial corridors, leaving them exposed if homestead-related revenues shrink.
Pinecrest Mayor Joseph Corradino described the fiscal bind at a Bisnow South Dade State of the Market event on Tuesday at the Hilton Dadeland. “We didn’t have the foresight to increase the zoning enough to bring in a commercial. we’re going to get crushed, probably because of short-sightedness,” Corradino said.
Corradino tied Pinecrest’s vulnerability to long-standing local resistance to development. He pointed to a “don’t get near me” stance toward developers as leaders sought to preserve a rural character, and he said recent zoning changes along US1 and near transit have failed to attract enough investment.
The issue, local officials said, is not only whether a community wants more storefronts or offices. It is whether a city can replace residential property-tax losses with another stable base, especially when zoning and political choices restrict commercial growth.
Palmetto Bay’s housing mix illustrates the exposure. In that town, 92% of properties are single-family homes and more than 57% of total tax values come from homesteaded properties, leaving leaders with fewer ways to offset a drop in non-school homestead taxes.
Palmetto Bay leaders recently introduced a pay-to-park system amid backlash, a step officials linked to the need to fund a 2017 downtown development effort. The move became a local flashpoint as residents debated whether fees should fill gaps that property taxes once covered.
Cutler Bay also faces the same broad risk that comes with a residential-reliant tax base, according to the discussion among local leaders and advocates, though the available details about its finances and policy choices were more limited.
City and county officials warned that, if the homestead-related revenue stream shrinks, governments could reduce services, raise fees, or shift costs to other taxpayers. In practice, they said, that can mean higher charges for things like parking, stormwater, permitting, or special assessments tied to specific services.
Critics of HJR 203 also argued the burden could shift beyond homeowners who receive the tax break. Business property could face pressure if local governments look to non-homestead parcels to keep budgets whole, and renters could feel effects if landlords pass along higher costs through rents.
Supporters countered that the measure centers on voter choice, with the referendum providing a statewide check on a major policy change. Rep. Toby Overdorf (R-Palm City) emphasized that argument during the House debate, pointing to the ballot requirement as a form of accountability.
Rep. Anna Eskamani (D-Orlando) criticized the measure as shifting burdens to businesses and renters and favoring the wealthy, arguing it changes who pays for local government without reducing the underlying costs of services.
Beyond the budget math, local leaders and some lawmakers framed the proposal as another example of state preemption overriding local decision-making. The Florida Association of Counties has tracked 136 preemption laws since 2013 that limit local powers, a figure county advocates cite as evidence that local autonomy has narrowed.
The proposal’s path now runs through a Senate that, as of late February 2026, has no aligned companion measure. Senate leaders indicated their plan will be less aggressive, and the calendar adds pressure because the regular session ends March 13.
Gov. Ron DeSantis, who proposed slashing homeowner property taxes in October 2025 to address high housing costs, has signaled support for tax relief and has worked with senators on options. DeSantis cited housing strain in making his case, including that 31% of Florida homeowners pay over 30% of income on housing, and he has suggested a special session if needed.
House Speaker Daniel Perez (R-Miami) cast the House approach as unusually broad. Perez called it “the most aggressive legislation ever passed by a legislative chamber on property taxes in the history of the United States.”
Alongside HJR 203, House lawmakers have advanced other approaches that aim for narrower relief or attach guardrails tied to public-safety spending. The competing measures underscore a split over whether the state should pursue full elimination of certain taxes or adopt partial exemptions that preserve more local revenue.
One alternative, HJR 201, takes the concept even further by offering a full homestead exemption from non-school property taxes. Another, HJR 207, offers a 25% homestead exemption on non-school taxes after existing exemptions and bars law enforcement funding cuts, embedding a protection designed to limit public-safety reductions.
HJR 209 proposes an expansion of non-school tax exemptions for insured homes by changing the range from $50,000-$75,000 to $25,000-$200,000 of assessed value, while also including protections for law enforcement, firefighters, and first responders. Together, the proposals reflect different ways lawmakers are trying to balance tax relief with concerns about how cities and counties keep paying for essential services.
For municipalities across Florida, the debate has turned into a budgeting problem now, not later. Even before any statewide vote, local officials said they must consider what contingency plans look like if the Legislature places a sweeping property-tax change before voters.
Supporters have continued to argue that the ballot requirement gives homeowners the final say and offers a direct response to affordability concerns. Critics have argued that the state can lower bills for one group only by shifting costs elsewhere, and they warned that the benefits tilt toward wealthier homeowners with higher-value properties.
If the Senate moves forward with a different proposal, lawmakers could face a choice between reconciling approaches during the regular session or revisiting tax relief in a special session. Either way, the fight over HJR 203 has already forced local leaders in places like Pinecrest and Palmetto Bay to confront how much their budgets depend on homestead properties, and how few easy options exist when commercial growth is limited by design.
Pinecrest Mayor Joseph Corradino Warns HJR 203 Could Crush Homestead Properties
Florida’s House approved HJR 203, aiming to eliminate non-school property taxes for homestead properties. This move seeks to provide significant homeowner relief but faces strong opposition from local governments. Critics argue the $14.8 billion revenue loss will cripple funding for public safety and infrastructure, particularly in residential communities with small commercial tax bases. The proposal requires Senate approval and a 60% majority vote from Florida citizens in 2026.
