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As Florida’s Republican leaders consider overhauling the state’s property tax system, Gov. Ron DeSantis recently zeroed in on tax changes for primary homes, or homestead properties.
During an Oct.15 event in West Palm Beach, a high school student asked DeSantis if there are alternative revenue sources that could replace property tax funding. Lawmakers have offered competing proposals, but appear to be focused on changing how primary residences are taxed.
DeSantis said governments could spend less money, and that primary residences are not local governments’ main source of property tax revenue.
"The vast, vast majority of property tax revenue is not from homestead Floridians’ properties. It’s second homes, investment properties, commercial properties, Airbnb, all those other things," DeSantis said. "That’s about 68 to 70% of property tax revenue statewide."
His estimate is very close.
Sixty-four percent of Florida’s property tax revenue comes from properties that are not primary residences, preliminary 2025 data shows.
"It is reasonable to conclude that about two-thirds of the property taxes are paid by non-homesteaded properties," said Matt Caldwell, the Lee County property appraiser and a former Republican lawmaker. He said the statistic varies based on market changes.
The idea of changing how Florida collects property taxes makes counties and cities nervous because no one has spelled out where the lost revenue would come from.
"Local governments will have to offset that revenue loss, meaning Floridians could see reductions in public services — things like first responders, emergency preparedness and disaster management — new or increased local taxes or fees, or a combination of these strategies," said Esteban Leonardo Santis, research director at the center-left Florida Policy Institute.
PolitiFact contacted DeSantis’ office for comment but received no reply.
How much tax revenue comes from Florida’s primary residences?
Both the Florida Policy Institute and the Florida Legislature's Office of Economic and Demographic Research reported in September that 36% of statewide property tax revenue comes from primary residences. Florida’s current homestead exemption is generous, and can reduce a home’s taxable value by as much as $50,000.
The Florida Policy Institute estimated that ending property taxes for these properties would cost about $18.5 billion, which breaks down to $7.8 billion for counties, $3 billion for cities and $7.7 billion for school districts.
If the state fully or partially eliminates property tax on primary residences across all income levels, it could result in a cost shift, Santis said, and that could come in the form of a higher sales tax or corporate income tax. Florida renters would not benefit from the policy.
This kind of overhaul "limits local fiscal autonomy, gives outsized benefits to owners of more expensive properties, and makes the state more susceptible to economic downturns," he said.
Caldwell said part of the challenge is defining property tax. Some taxes are levied based on a property’s value, and others aren’t based on value, but both are included on tax bills.
He said the distinction might not matter to the average property owner who will view property tax "as everything charged to them" on their November bill.
Since August, DeSantis and Florida Chief Financial Officer Blaise Ingoglia have traveled the state to talk about their efforts to root out what they describe as "waste, fraud and abuse." Floridians don’t need to pay property taxes, they say, when local governments are misusing millions.
But local governments have pushed back on those statements, saying some spending examples were misrepresented, approved by voters or weren’t funded by property taxes.
Our ruling
DeSantis said in Florida, "68 to 70% of property tax revenue" is from "second homes, investment properties, commercial properties, Airbnb," not primary residences.
He’s very close. Sixty-four percent of Florida’s property tax revenue comes from properties that are not primary residences, including second homes, vacation rentals and businesses.
Ending taxes for primary residences could cost about $18.5 billion across Florida counties, cities and school districts. That might result in reducing or privatizing services, or increasing the sales or corporate tax rates.
DeSantis’ statement is accurate but needs additional information. We rate it Mostly True.
PolitiFact Researcher Caryn Baird contributed to this report.
Our Sources
- WFLA, Florida Gov. Ron DeSantis speaks at West Palm Beach performing arts center, Oct. 15, 2025
- Florida Policy Institute, Homestead Property Tax Revenue is Crucial to Florida Counties, School Districts, and Municipalities (Map), Sept. 22, 2025
- Florida Policy Institute, Roughly $18.5 Billion at Stake for Florida Counties, School Districts, and Municipalities if Property Taxes on Homesteads are Eliminated, Think Tank Finds, Sept. 22, 2025
- Florida Education Association, A Local Look at Property Taxes, Aug. 21, 2025
- Florida Legislative Office of Economic and Demographic Research, Select Committee on Property Taxes, Sept. 22, 2025
- WMNF, Local governments and services in Florida could lose billions if property tax is eliminated, report says, Sept. 22, 2025
- Florida Phoenix, Florida House members file a slate of property tax reduction proposals, Oct. 16, 2025
- Florida Phoenix, DeSantis dismisses House proposals on property tax reduction in 2026, Oct. 23, 2025
- Florida Politics, Matt Caldwell: Time to end rent on homeownership — repeal Required Local Effort, Oct. 26, 2025
- Spectrum News 13, Orange County offers more in-depth response to DOGE wasteful spending claims, Oct. 6, 2025
- WESH, Seminole County pushes back against state’s claims of wasteful spending, Oct. 20, 2025
- Tampa.gov, Grounded in Progress: Proposed FY26 Budget Reflects Tampa’s Priorities, July 17, 2025
- Email interview, Esteban Leonardo Santis, research director at the Florida Policy Institute, Oct. 28, 2025
- Email interview, Matt Caldwell, Lee County property appraiser and former Republican lawmaker, Oct. 28, 2025
