Florida Property Tax Ballot Measure Wording Struck Down in Court

A judge has ordered a November ballot amendment changing property taxes in Florida to be rewritten before reaching the ballot. Amendment 3, which would phase out most residential property taxes in Florida, was authored by the Florida legislature after they voted this year to add it to the ballot. The order to rewrite the amendment came after a suit was filed against the state by a group called Save Our Voters from Misleading Ballot Language. Their complaint alleged that the amendment’s title – “Save Our Homes From Excessive Property Taxes” was not politically neutral. Circuit Judge David Frank agreed. Judge Frank, who operates in Leon County, issued his ruling Monday evening. He directed Florida Attorney General James Uthmeier to submit a revised wording of the amendment within ten days. “The title is more akin to a political slogan,” Frank wrote in his ruling. “It is not fair or neutral. It advocates a policy position: to stop excessive property taxes. The use of the term ‘save’ is rhetoric designed to elicit an emotional response and is improper. The Florida Supreme Court addressed this precise issue when faced with the proposed ballot title ‘Save Our Everglades,’ which it rejected.” Furthermore, Judge Frank ruled that using the words ‘Save Our Homes’ implied a connection to a 1992 ballot amendment which capped the amount that homestead property value assessments could increase each year. “[T]he reference to ‘Save Our Homes’ misleads voters into believing they are being asked to reaffirm a popular constitutional provision completely unrelated to the amendment,” Frank continued. Despite the requirement for a change in language, Amendment 3 will still appear on the ballot in November. Judge Frank was explicit that his ruling had no bearing on its inclusion, only the manner in which the proposal was presented. If approved, the amendment would increase homestead property tax exemptions from $50,000 to $250,000 over several years. Starting in 2029 the exemption threshold would increase annually along with inflation. Rejected Amendment 3 Text The text of Amendment 3 as it was initially going to appear on the November ballot was as follows. SAVE OUR HOMES FROM EXCESSIVE PROPERTY TAXES. — This amendment benefits Florida taxpayers by: Exempting homestead properties from taxation. Exempts the first $250,000 of a homestead’s value from taxation for all levies other than school district levies and requires, through general law, a schedule for full elimination. Ensuring funding for core services. Requires local governments to use remaining property taxes solely for core public needs including public safety, education and schools, infrastructure, and natural resources. Protecting small businesses. Limits future property tax assessments on businesses. Ensuring fairness for Florida residents. Requires any person who establishes Florida residency after January 1, 2027, to maintain Florida residency for five years prior to receiving the increased homestead exemption. If approved, the amendment would take effect on January 1, 2027.