Amendment 3 Passes: What Broward Homeowners Need to Know

Florida voters approved larger homestead exemptions beginning in 2027. The changes could reduce qualifying homeowners’ bills while putting pressure on the local budgets that support everyday services.

By Villij News Staff

Florida voters approved Amendment 3 on Tuesday, setting up a significant change in how qualifying homes are taxed and bringing a new financial question to Broward County: How will property tax relief for homeowners affect the services their communities depend on?

Amendment 3 received 61.98% support in the state’s unofficial returns, exceeding the 60% statewide threshold required for passage. It was the only one of the three statewide constitutional amendments to clear that threshold. Florida Election Watch

For Broward residents, the result reaches beyond a line on a tax bill. It changes how much of a qualifying home’s assessed value can be excluded from non-school property taxes, while reducing a revenue source used by local governments and special districts.

The measure takes effect January 1, 2027. Homeowners will see the larger exemption applied to eligible non-school levies, while school taxes and charges calculated separately from property value will appear elsewhere on their bills. Florida Department of State amendment summary

What Voters Approved

Statewide amendment	Yes votes	Yes share	Reported outcome
Amendment 1: Budget Stabilization Fund	3,170,557	40.90%	Failed
Amendment 2: Agricultural tangible personal property tax exemption	4,542,890	58.21%	Failed
Amendment 3: Increased homestead exemption and lower non-homestead assessment cap	4,917,796	61.98%	Passed

These figures reflect unofficial results available November 4 and may change before certification. Amendment 2 received a majority of votes but fell short of the 60% required for a constitutional amendment. Statewide amendment results

In Broward County, 356,136 voters supported Amendment 3 and 266,415 opposed it, giving the measure about 57.21% support locally. Florida’s statewide vote determines whether a constitutional amendment passes. Amendment 3 results by county

How the Larger Homestead Exemption Works

A homestead exemption reduces the value used to calculate property taxes on a qualifying primary residence. Under Amendment 3, the exemption for non-school property taxes increases to up to $150,000 in 2027 and up to $250,000 in 2028, with inflation adjustments beginning in 2029. Florida Senate bill summary

The exemption amounts describe how much assessed value can be excluded from taxation. The savings on a particular bill depend on the remaining taxable value and the rates charged by the taxing authorities serving that property.

Consider a home with an assessed value of $400,000. A $150,000 exemption would leave $250,000 subject to the non-school levy in this example. A $250,000 exemption would leave $150,000. At a hypothetical rate of 10 mills, or $10 per $1,000 of taxable value, the tax on those amounts would be $2,500 and $1,500, respectively.

That $1,000 difference illustrates the effect of the larger exemption if the assessed value and tax rate stay fixed. Actual bills depend on assessed values, available exemptions, tax rates and other charges.

Who Qualifies for the Larger Benefit?

The amendment bases eligibility in part on when a homeowner established permanent Florida residency. People who maintained permanent Florida residence as of December 31, 2026, and have established or later establish homestead can qualify for the larger exemption. Florida Senate bill summary

People who establish permanent Florida residence on or after January 1, 2027, and qualify for homestead begin with a non-school exemption of up to $50,000, adjusted for inflation beginning in 2028. They can become eligible for the larger exemption beginning in their fifth year of exemption. Florida Department of State amendment summary

The distinction matters for residents planning a purchase. Permanent residency and homestead eligibility both factor into which exemption applies. The county property appraiser can help homeowners determine how those requirements apply to their circumstances.

What Will Still Be on the Tax Bill?

The larger exemption applies to non-school taxes. For school levies, the homestead exemption is up to $25,000. Homeowners may also see non-ad valorem assessments, which are charges calculated separately from a property’s taxable value. Brevard County Property Appraiser’s statewide amendment explanation

The changes will first appear on 2027 proposed tax notices and tax bills. Homeowners reviewing their notices can look separately at taxable value, school levies and other assessments to see which parts of the bill the larger exemption affects. Brevard County Property Appraiser’s statewide amendment explanation

What Changes for Rental and Commercial Properties?

Amendment 3 lowers the annual assessment growth limit for qualifying non-homestead residential and commercial properties from 10% to 5% for non-school taxes. This cap applies to growth in assessed value. Tax rates and other charges also affect the final amount owed. Enrolled constitutional amendment

For renters, any effect on housing costs will depend on how property owners respond to changes in taxes, operating costs and local rental conditions.

Why Broward’s Local Budgets Matter

Property taxes help fund services that residents use whether they own or rent. In Pompano Beach, approximately 30 cents of each property tax dollar paid by a city property owner supported city services under the city’s fiscal year 2026 figures. City of Pompano Beach property tax explanation

The city says property taxes support almost half of its tax-supported budget, including its General Fund, emergency medical services and voter-approved debt. Property tax revenue also helps pay for public safety, infrastructure, parks, recreation and community programs. City of Pompano Beach property tax explanation

That makes future budget hearings an important part of the story. Residents will be able to see how elected officials balance lower taxable values with staffing, maintenance, facilities and other spending priorities.

The impact will vary across Broward. Each municipality has its own mix of taxable property, population and service needs, so its budget decisions will depend on local conditions. Broward League of Cities municipal fact sheet

Children’s Services Are Part of the Discussion

Broward’s Children’s Services Council is a separate organization funded through non-school property taxes. Its community partners provide services including early education, youth health and delinquency prevention.

The Florida Policy Institute estimated in September that the council could lose approximately $17 million in fiscal year 2027–2028 and $30.8 million in 2028–2029, a combined $47.8 million. The estimates show the potential funding pressure. Actual spending decisions and any replacement revenue will become clearer through the council’s budget process. Florida Policy Institute analysis

What the State’s Fiscal Analysis Says

Florida House staff, citing the Revenue Estimating Conference, projected a $4.95 billion reduction in local non-school property tax revenue statewide in fiscal year 2027–2028, followed by $8.78 billion in 2028–2029. Those estimates cover local governments statewide. Broward’s share will depend on its tax base and the levies assessed by local taxing authorities. Florida House staff analysis

The amendment also addresses how counties and cities may spend property tax revenue. It lists uses including public safety, education, infrastructure, natural resources, debt obligations, employee retirement benefits and government operations. Local officials can approve other expenditures unless state law prohibits them. Future budgets will determine spending for individual services. Florida Senate bill summary

What Broward Homeowners Can Do Next

Residents can begin by reviewing their property’s assessed value, existing exemptions and the taxing authorities listed on their bill. Homeowners applying for homestead can check the county’s filing guidance for the required ownership and permanent residence documentation.

The Broward County Property Appraiser lists March 1, 2027, as the timely filing deadline for 2027 homestead exemptions. The office can also answer questions about eligibility and how an exemption will appear on a property assessment. Broward County Property Appraiser filing guidance

For Broward families, the next stage will involve both household finances and public decisions. Homeowners will be looking for relief on their bills, while residents across the county will be watching the budget choices that shape public safety, children’s programs, neighborhood upkeep and other services.

Villij News will continue following Amendment 3’s implementation, guidance for property owners and the budget decisions that affect services across Broward County.