Amendment 3 passed on November 3, 2026 with about 62% of the vote. Starting January 1, 2027, Florida’s non-school homestead exemption rises to up to $150,000, then $250,000 in 2028. New Florida residents on or after January 1, 2027 start at $50,000 and wait four years of homestead for the larger amount, so December 31, 2026 matters.
This is a plain-English walkthrough for out-of-state buyers looking at Hillsborough, Pasco and Pinellas. It isn’t legal or tax advice, and it isn’t about how anyone voted. It’s about what changes for your numbers. Related read: What happens to your property tax bill after you buy.
What Did Florida Voters Actually Approve?
Unofficial state results show Amendment 3 with 4,917,715 yes votes (61.98%) and 3,016,136 no votes (38.02%), above the 60% it needed (Florida Division of Elections). The state still has to certify the results.
Here’s what it changes, per the Pinellas County Property Appraiser’s Amendment 3 FAQs:
The homestead exemption against non-school taxes goes to up to $150,000 on January 1, 2027 and up to $250,000 on January 1, 2028, with inflation adjustments starting in 2029. For comparison, the 2026 homestead exemption is up to $51,411.
The $25,000 exemption against school taxes stays the same, so your bill will still have a school tax line.
For non-homestead property, like a second home or vacant land, the yearly cap on assessed value increases drops from 10% to 5% for non-school taxes.
You’ll see the first effect on August 2027 TRIM notices and November 2027 tax bills. Your November 2026 bill isn’t affected.
Why Does December 31, 2026 Matter If You’re Relocating?
Because the amendment draws a line between people who are permanent Florida residents by December 31, 2026 and people who arrive after.
If you’re a permanent Florida resident by December 31, 2026
The Pinellas County Property Appraiser says you’d be eligible for the larger exemption amounts when you buy and apply for homestead, even if you buy after that date (PCPAO). Residency timing and purchase timing aren’t the same thing.
If you become a Florida resident on or after January 1, 2027
You’d start with the new-resident exemption of $50,000 against non-school taxes, adjusted for inflation beginning in 2028. After you’ve kept a Florida homestead exemption for four years, the larger exemption first applies on January 1 of your fifth year (PCPAO).
Can you just file something before New Year’s?
I wouldn’t count on that. Florida law treats permanent residency as a factual question the county property appraiser decides, and no single document settles it (Fla. Stat. 196.015). A Florida real estate law firm put it this way in September: the December 31 deadline shouldn’t be seen as simply a paperwork deadline (Bilzin Sumberg).
What Counts as Proof of Florida Residency?
Florida law lists factors a property appraiser can weigh (Fla. Stat. 196.015), including:
A declaration of domicile recorded in the county
A Florida driver license, plus proof you gave up your out-of-state license
Florida voter registration at the address
A Florida tag on your vehicle
Where you work
When your residency in your prior state ended
The address on your federal tax return
Where your bank accounts are registered
Utilities paid at the property
The Hillsborough County Property Appraiser also notes that a “Valid in Florida” designation on a license isn’t accepted as proof of Florida residency (HCPA). If you’re weighing a move before year end, talk with a Florida tax attorney or CPA about your own facts. I’m happy to connect you with people I trust.
Is Residency the Same as Getting Homestead on Your Home?
No, and this is where relocators get tripped up. Residency is about you. Homestead is about a specific property.
In Hillsborough, for example, you need title by January 1 of the year you apply, you need to live in the home as of January 1, and the filing deadline is March 1 (HCPA). Pasco and Pinellas follow the same state rules with their own application steps, so check the property appraiser’s site for the county where you buy.
So someone who becomes a Florida resident in December 2026 but closes in, say, June 2027 wouldn’t get homestead on that home until the 2028 tax year. Under the PCPAO guidance, though, they’d still be in the group eligible for the larger exemption amounts once they do.
What Still Doesn’t Change?
Save Our Homes stays. Yearly increases in assessed value on a homestead are still capped at 3% or inflation, whichever is less.
Portability and the senior, veteran, disability and widow/widower exemptions aren’t rewritten.
Non-ad valorem assessments don’t go down. Many CDD and solid-waste charges on your tax bill stay the same either way.
The reset after a sale. When you buy, the seller’s exemptions come off and the home is reassessed for you. Budget from your own estimated bill, not the seller’s.
All of this comes from the Pinellas County Property Appraiser’s FAQs. Keep in mind the Legislature still has to pass implementing rules, and no office can calculate your exact savings until those are set along with future tax rates. Pinellas has said it plans to update its tax estimator for both residency scenarios.
Should You Change Your Moving Timeline?
Only if it fits your life. Fifty-seven days is a short runway to change jobs, licenses, bank accounts and where you actually live. A rushed move that puts you in the wrong home or the wrong part of Tampa Bay can cost more than a tax exemption saves.
Here’s how I’d think about it:
Run both numbers. Model your monthly cost with the larger exemption and with the $50,000 new-resident amount. Then add insurance, flood if needed, HOA and any CDD.
Separate the two clocks. When does Florida really become your permanent home, and when will you own and live in the property on January 1?
Get professional advice on residency. A Florida tax attorney or CPA can tell you what your situation supports.
Keep the search going either way. Your commute, flood zone, insurance quote and the specific home still drive whether a move works.
I help relocators sort out these ownership costs across Lutz, Wesley Chapel, Land O’ Lakes, Odessa, Carrollwood, Westchase, Clearwater, Dunedin, Palm Harbor, Tarpon Springs, Safety Harbor, Oldsmar and St. Petersburg, so the tax question sits next to the real monthly number.
Want to Talk Through Your Timing?
Call or text me at 813-495-7238. Tell me when you expect Florida to become home and which parts of Hillsborough, Pasco or Pinellas you’re looking at, and we’ll map out your purchase timeline and the questions to take to the county and your tax advisor.
Jennifer Messina · Tampa Bay Realtor
Keller Williams Tampa Properties
Hillsborough · Pasco · Pinellas · Out-of-state relocators
Luxury service at every price point
Email: jenmessina@jensellstampa.com
Phone: 813-495-7238
FAQ: Amendment 3 for Tampa Bay Relocators
Did Florida’s Amendment 3 pass?
Yes. Unofficial results show 61.98% yes, above the 60% required (Florida Division of Elections). It takes effect January 1, 2027, once results are certified.
Does Amendment 3 lower my November 2026 property tax bill?
No. The first effect shows up on August 2027 TRIM notices and November 2027 tax bills (PCPAO).
If I move to Tampa Bay in 2027, do I get the $150,000 or $250,000 exemption?
Not right away. New Florida residents on or after January 1, 2027 start at $50,000 against non-school taxes and become eligible for the larger exemption after four years of homestead, first applying January 1 of the fifth year (PCPAO).
Do I have to buy a home by December 31, 2026 to get the larger exemption?
No. Per the Pinellas County Property Appraiser, permanent Florida residents as of December 31, 2026 are eligible for the larger amounts when they later buy and apply for homestead. Whether you’re truly a permanent resident is a factual call by the property appraiser, so get advice on your situation.
Do school taxes go away under Amendment 3?
No. Only the first $25,000 of a homestead’s assessed value stays exempt from school taxes, same as now, so most bills will still include school taxes.