Florida TaxWatch, an independent government watchdog group, is recommending Floridians vote "no" on passage of Amendment 3, the controversial property tax relief measure.
Amendment 3, if voters say "yes", would increase the homestead property tax exemption from $50,000 to $150,000 in 2027, and it would rise to $250,000 in 2028. The 10 percent cap on annual assessment increases for non-homestead properties would be lowered to 5 percent.
Many local government officials, especially from rural areas and small towns, have spoken out against the amendment, saying it would undercut their ability to provide basic services.
"Tax relief for Floridians is certainly justified but relief is needed by homestead property owners and non-homestead property owners alike," Florida TaxWatch authors write in their analysis.
"Florida’s property tax system already shifts billions in property taxes from homesteads to non-homestead property," they said. "This proposal would worsen this inequity, even with the reduction in the non-homestead cap."
READ MORE: Florida GOP endorses Amendment 3 — American Planning Association opposes
Even though they urge a "no" vote on Amendment 3, Florida TaxWatch said local, county and state officials must address the "rapid increase in local government budgets.
Florida TaxWatch reported that property taxes and local government spending by local cities and counties have been rising rapidly, with property taxes doubling in the last ten years, including nearly 40% growth in the last three years.
"If guardrails are not put in place to curb local government spending, any reduction in homestead property tax revenue will simply be passed on to non-homestead property owners or replaced with other taxes, fees and assessments," Florida TaxWatch warned.
The Amendment 3 recommendation was released Friday as part of the taxpayer research institute's "Florida Taxpayer’s Voter Guide for the 2026 Constitutional Amendments."
The guide provides an independent analysis and voting recommendations for all three constitutional amendments on the November 3, 2026, general election ballot by the Florida Legislature. The amendments require 60% of voters to approve to become law.
“Floridians deserve the facts before making decisions shaping the future of our state,” said Florida TaxWatch Board Chairman David Casey. “Our role is not to tell voters how to vote, but to provide information in helping voters make informed decisions.”
Florida TaxWatch President and CEO Jeff Kottkamp — a former Florida Lieutenant Governor — said voters need to ask ‘does it belong in the Constitution, or should the Legislature decide if it should be in statute?’"
“Florida’s constitution should, above all else, clearly define the relationship between government and those that are governed," he said.
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Here are Florida TaxWatch recommendations for the two other statewide 2026 ballot measures:
Amendment 1 (Ballot Stabilization Fund), which would increase the amount of money lawmakers can put into a key reserve fund. It increases the cap on the balance of the budget stabilization fund from 10 percent of the previous year’s general fund revenue to 25 percent. Recommendation: YES
Amendment 2 (Exemption of Tangible Personal Property on Agricultural Land From Taxation), which would exempt qualifying equipment and other tangible personal property located on agricultural land and used in agricultural production or agritourism. Recommendation: YES
Voters who want to read the full analysis can access the complete guide through the Florida TaxWatch Website.
