Quick answer, as of November 2026
As reviewed November 2, 2026, Amendment 3 is on the November 3 ballot and the result is not yet known. If approved, qualifying homesteads of permanent Florida residents as of December 31, 2026 could receive up to $150,000 of non-school exemption in 2027 and $250,000 in 2028, according to the Santa Rosa County Property Appraiser. New residents generally reach the larger amount in their fifth homestead-exemption year; military orders alone do not establish eligibility.
Gregg Costin, Realtor, Levin Rinke Realty
On this page11 sections
Key takeaways
- Check Florida permanent residency and homestead history before counting proposed savings.
- No automatic military waiver of the proposed new-resident wait was established in the reviewed sources.
- The current military rental exception concerns an established qualifying homestead, not every military-owned rental.
- Existing veteran and disability exemptions remain separate; a fully exempt owner may gain no further direct tax saving.
- Keep school taxes, assessments, insurance and reserves in the household budget.
Florida Amendment 3 could matter to a service member buying near NAS Pensacola, a household keeping a home during an assignment away, or a veteran who already receives a property-tax exemption. Those households may reach different answers. Start with the property and your residency history before putting a proposed tax reduction into the monthly budget.
This is a neutral explanation, checked November 2, 2026, with no voting recommendation. It addresses the amendment decision. The existing military homestead guide remains the place to work through the broader filing process.
What would Amendment 3 change for a qualifying homeowner?
If approved, qualifying homesteads of permanent Florida residents as of December 31, 2026 could receive up to $150,000 of non-school exemption in 2027 and $250,000 in 2028. School taxes would retain the $25,000 homestead exemption; individual eligibility still requires the appraiser's determination.
The Florida Division of Elections initiative listing records the measure as Ballot Number 3 for the 2026 election under the official title "Increased Homestead Exemption; Lower Cap on Increases in Non-Homestead Property Assessments". The Santa Rosa County Property Appraiser's FAQ says it appears on the November 3, 2026 General Election ballot and that current law stays in effect unless and until at least 60% of Florida voters approve it. The Senate status record makes the January 1, 2027 effective date conditional on approval.
| Situation | Question that controls the estimate | Budget treatment |
|---|---|---|
| Established Florida resident with qualifying homestead | Does the appraiser place you in the December 31, 2026 residency category? | Model the larger exemption only as an approval scenario. |
| New resident establishing a homestead later | When is the first year of the homestead exemption? | Use the new-resident schedule until eligible for the larger amount. |
| Veteran with an existing full ad valorem exemption | Is the exemption already approved, and which charges remain? | Do not count an additional saving on taxes already fully exempt. |
The enrolled resolution provides positive CPI adjustments to the larger amount beginning in 2029. The initial $50,000 non-school amount for new residents would receive positive CPI adjustments beginning in 2028. Neither schedule is an exemption from school taxes or separate assessments.
Do military orders put you in the established-resident category?
Orders alone do not establish eligibility for the larger proposed exemption. The amendment uses permanent Florida residency as of December 31, 2026, and the appraiser must resolve your actual residency and homestead history. No automatic military waiver of the new-resident waiting rule was established in the sources reviewed.
Current law does protect an established residence during a transfer: section 196.015(2)(a) says valid military transfer orders are sufficient to maintain permanent residence for the member and spouse. Maintaining an existing residence is different from establishing one for the first time; the appraiser still needs the relevant history. See the current permanent-residency statute.
For someone who was not a permanent Florida resident by that cutoff, the proposal starts with up to $50,000 of non-school exemption. The larger amount generally begins with the fifth year of homestead exemption, after four years maintaining that exemption, not simply four years stationed in Florida.
The official ballot summary on the Division of Elections listing applies that new-resident schedule "to the extent permitted by the U.S. Constitution". A household should not plan around how that qualifier might be applied.
The Santa Rosa appraiser's amendment FAQ says a permanent Florida resident by December 31, 2026 may buy later and qualify for the larger amount, subject to homestead requirements. A household returning from an assignment should ask how its documented history is classified instead of assuming it is either new or automatically grandfathered.
The proposal also permits a county or municipality, starting in 2030 with a two-thirds governing-body vote, to shorten the wait for a critical local need. No particular local reduction is assumed here.
- Gather residency documents and prior exemption records before requesting a classification.
- Explain any time away, property rental and out-of-state residency claim.
- Ask the appraiser what remains unresolved under future implementing procedures.
Can an active-duty owner keep homestead while away or renting?
A qualifying active-duty owner may rent an established homestead without automatically abandoning its exemption under Florida's military rental exception. That exception does not establish homestead on every military-owned rental, and it does not itself waive Amendment 3's proposed residency rules.
The current section 196.061(2) excepts qualifying Armed Forces members from that rental-abandonment section. Santa Rosa's exemption guidance describes the owner who already uses the property as a homestead. Confirm how the rule applies to the actual property before making a rental plan depend on it.
Santa Rosa instructs Florida residents away on active duty to renew annually with a current LES showing income information redacted, current active-duty orders and proof of Florida residency. This is the county's published procedure; verify the submission requirements for your own parcel.
For a Whiting Field household keeping a Santa Rosa County home while away on active duty, put that renewal packet on the departure checklist and keep the appraiser's response with the property records. The move-planning guide can organize the timeline, but it cannot establish exemption eligibility.
- Confirm continuing homestead treatment with the appraiser.
- Review insurance for the property's actual occupancy and use.
- Check loan, association and lease obligations before choosing the sell-or-rent path.
What happens to existing veteran and disability exemptions?
Existing personal exemptions, including veteran and disability exemptions, would remain unchanged under the proposal, according to the county FAQ. An owner already fully exempt from ad valorem taxes generally would receive no further direct saving from a larger homestead exemption; separate assessments can remain.
Distinguish an approved exemption from a disability rating or an application still under review. The county's current veteran guidance requires qualifying status and documentation. Do not replace those requirements with the amendment's headline amounts or assume every veteran receives the same benefit.
- Review the approved exemption codes on the parcel record.
- Keep documentation for the existing benefit and any required renewal.
- Identify non-ad valorem charges that survive the exemption.
The veteran disability property-tax guide and county filing guide remain separate resources. This article does not award a benefit or decide an individual disability classification.
How much could residency classification change the same home's budget?
A hypothetical 2027 example shows why classification matters. Assume voter approval, $300,000 assessed value, six school mills, eight combined non-school mills, a $250 separate assessment and no additional personal exemptions. These are invented inputs, not a local quote. Both households qualify for homestead; only their proposed residency category differs.
- School tax for either household: $300,000 minus $25,000 leaves $275,000; multiplying by 0.006 gives $1,650.
- Established-resident scenario: $300,000 minus $150,000 leaves $150,000 of non-school taxable value; multiplying by 0.008 gives $1,200.
- New-resident scenario: $300,000 minus $50,000 leaves $250,000 of non-school taxable value; multiplying by 0.008 gives $2,000.
- Established-resident total: $1,650 plus $1,200 plus $250 equals $3,100.
- New-resident total: $1,650 plus $2,000 plus $250 equals $3,900.
- Difference: $3,900 minus $3,100 equals $800 a year.
- Monthly planning difference: $800 divided by 12 equals $66.67 after rounding.
This is a comparison between proposed classifications, not savings against current law. Neither household has received an approval or a tax quote. An existing full disability exemption would require a different calculation, and the separate assessment would still need review.
The downside is practical: a household that budgets the larger exemption but receives the new-resident treatment has understated this illustrative tax cost by $800 a year. Higher rates, insurance changes or a repair would add pressure. Include principal and interest, insurance, association charges, maintenance and reserves before deciding that ownership fits the household.
What if the property is treated as non-homestead?
If approved, Amendment 3 would lower the annual assessment-increase limit for qualifying non-homestead property from 10% to 5% for non-school taxes. It would not limit the whole tax bill to 5%; school values remain uncapped by that provision and based on just value.
The proposal would leave Save Our Homes unchanged: eligible homestead assessment increases remain limited to the lower of 3% or CPI. Santa Rosa reports a 2.7% limit for 2026. Those assessment limits do not freeze tax rates or separate charges.
Use the county tax-process explanation to distinguish assessment limits from taxes. If keeping a property as a rental, test vacancy, management, repairs, replacement reserves, insurance, association costs and debt service. A favorable exemption decision cannot fill a vacant month or pay an unexpected repair bill.
What should a military household verify before changing its budget?
An approved amendment would first be reflected in August 2027 TRIM notices and November 2027 bills, according to Santa Rosa's appraiser. With a January 1, 2027 effective date, it would not change the 2026 bill. Future rates and implementing procedures are unresolved, so keep proposed relief separate from confirmed expenses.
Permitted spending categories in the proposal do not guarantee a funding level for police, fire or EMS. Future exemption increases, tax rates, fees and assessments depend on further decisions; none should be treated as a promised reduction in a military household budget.
For an Eglin or Hurlburt household comparing a Navarre home with a property in Okaloosa County, route each question to the appraiser for that parcel. Santa Rosa's renewal checklist is useful for the Navarre property, but it does not establish Okaloosa's filing procedure. The installation you serve does not select the home's taxing authority.
- Confirm the parcel's county, tax year and approved exemption codes.
- Check January 1 ownership and permanent-residence requirements and the usual March 1 application deadline in the DOR homestead guide.
- Request written clarification of residency timing, exemption history and absence or rental treatment.
- Request a buyer-based estimate: the DOR buyer guide describes ordinary purchases resetting assessed value to just value the next January 1, with transfer exceptions and your own portability considered separately.
- Recheck the election result and later implementation before revising the household budget.
Use the military homebuyer checklist for the broader purchase decision. The civilian property-tax worksheet covers the existing tax tiers and a separate rate-change sensitivity example.
Sources and References
The official sources linked above were read again November 2, 2026. The enrolled resolution supplies proposed rules; county guidance and the current statute explain existing procedures and the military rental exception. The examples are hypothetical. This explainer leaves individual eligibility to the appraiser and will need a ballot-status review no later than November 4.
- Enrolled resolution: exemption, residency and assessment provisions
- Florida Division of Elections: Ballot Number 3 listing, official title and ballot summary
- County amendment FAQ: implementation limits and unchanged exemptions
- Current statute: establishing and maintaining permanent residency
- Current statute: military rental-abandonment exception
Frequently Asked Questions
Does an assignment to NAS Pensacola, Eglin or Hurlburt establish Florida residency?
A duty assignment does not by itself establish the permanent-residence facts required for homestead treatment. Current section 196.015(2)(a) does say valid transfer orders are sufficient to maintain permanent residence for a member and spouse. Explain your established residency, exemption history and any time away to the appraiser, rather than treating every reporting date as a new exemption start date.
Is there an automatic military exception to the new-resident wait?
No automatic military waiver was established in the amendment sources reviewed for this article. The proposed larger amount generally begins in the fifth year of homestead exemption for someone outside the December 31, 2026 residency category. Ask the appraiser to classify your circumstances, especially if Florida residency existed before your latest assignment or absence.
Can I keep homestead if I rent the house while on active duty?
Qualifying military owners can have an exception to the usual rental-abandonment rule under section 196.061(2). Santa Rosa describes it for a service member who owns and uses the property as a homestead. That does not create homestead on any rental you buy. Confirm continued eligibility, required renewals and the property's other rental obligations before relying on the benefit.
What if I am already a Florida resident but buy after 2026?
The Santa Rosa appraiser says permanent Florida residents as of December 31, 2026 may qualify for the larger proposed exemption when purchasing later, subject to homestead requirements. You do not necessarily need to close before that date. Ask which records establish your residency and when the particular home would first qualify for exemption.
Would Amendment 3 replace my veteran disability exemption?
The county's amendment FAQ says existing personal exemptions, including veteran and disability exemptions, would not change. Keep the documentation and application requirements for your existing benefit separate from the amendment. If the appraiser has already fully exempted your home from ad valorem taxes, a larger homestead exemption generally supplies no additional direct saving on those taxes.
Would a fully exempt veteran still owe charges on the property?
Separate non-ad valorem assessments can remain even when an owner has a full ad valorem exemption. The proposed larger homestead exemption does not reduce those assessments. Review the actual bill and ask the issuing authority about each charge. Insurance, association obligations, maintenance and loan payments are also separate from property-tax exemption.
Could Amendment 3 lower the bill arriving in November 2026?
No. The proposal would take effect January 1, 2027 only if voters approve it. Santa Rosa's appraiser identifies August 2027 TRIM notices and November 2027 bills as the first expected reflection of the change. Continue handling the 2026 bill under current rules, including any payment arrangements through a mortgage escrow account.
Put this guide to work
Confirm the parcel and exemption treatment before making a purchase or rental plan depend on tax relief.
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