Photo by Cameron Healy
On Aug. 3, Leon County Circuit Judge David Frank ordered Florida officials to rewrite the ballot language for Amendment 3, finding the Legislature used political advocacy, misleading descriptions, and significant omissions to promote the proposed property tax amendment, according to a legislative update from the Florida League of Cities.
Frank issued an 18-page order in three consolidated lawsuits challenging the legal sufficiency of the amendment’s title and summary. He ruled the current language cannot appear on the November ballot in its current form.
The ruling does not remove Amendment 3 from the ballot or determine whether the proposal is good public policy. Instead, Attorney General James Uthmeier must submit revised ballot language within 10 days. The state may appeal the decision.
Court Finds Political Language
Frank concluded the ballot title and summary failed to meet Florida’s legal standards by advocating for the proposal instead of neutrally explaining its effects.
The Legislature titled the proposal “Save Our Homes From Excessive Property Taxes.”
Frank found the title promoted the amendment rather than describing its legal effect. He also ruled the summary improperly claimed the amendment would benefit taxpayers, ensure funding for essential services, protect small businesses, and ensure fairness for Florida residents.
The current summary states that the amendment would exempt the first $250,000 of a homestead’s value from non-school property taxes and require lawmakers to create “a schedule for full elimination.”
Frank rejected that description.
“The actual proposed constitutional language does not require ‘full elimination,’” Frank wrote in the order.
The proposed amendment would require the Legislature to establish a process allowing cities and counties to increase the homestead exemption over time. Local governments could raise the exemption up to a property’s full assessed value, but the amendment would not require them to eliminate non-school homestead property taxes.
The proposal would increase the non-school homestead exemption to $150,000 in 2027 and $250,000 in 2028. School district property taxes would remain unchanged.
Funding for Public Services
Frank also rejected the summary’s assertion that the amendment would ensure funding for essential services.
The summary states cities and counties would use remaining property tax revenue for public safety, schools, infrastructure, natural resources and other public needs.
Frank found that language misleading because the amendment would limit how local governments could spend the remaining revenue without guaranteeing any level of funding.
“The amendment cannot fairly or accurately be described as ‘ensuring funding,'” Frank wrote.
A Florida House analysis estimated Amendment 3 would reduce local non-school property tax revenue by $4.95 billion during the 2027-28 fiscal year. The estimated reduction would grow to $8.78 billion the following year and eventually reach about $11.86 billion annually.
Small Businesses and Renters
The judge also found the ballot summary inaccurately described another provision as “protecting small businesses.”
The amendment would lower the annual assessment increase cap from 10% to 5% for all non-homestead property, including large commercial properties, rental properties, second homes, and properties owned by small businesses. Frank ruled the summary improperly suggested the change was intended specifically for small businesses.
Frank also rejected the summary’s statement that the amendment would ensure fairness for Florida residents.
Under the proposal, people who did not establish permanent Florida residency by Dec. 31, 2026, would wait five years before qualifying for the expanded exemption, although they would remain eligible for the current homestead exemption.
Frank found the fairness claim ignored renters, who would receive no direct tax relief and could face higher housing costs if landlords passed along increased property taxes. He also found the amendment would treat residents differently based on when they established or re-established Florida residency.
Change to Local Authority
Frank identified another significant problem with the ballot summary: it failed to disclose a shift in authority from local governments to the Legislature.
Cities and counties currently have broad home-rule authority over property taxes and spending decisions. Amendment 3 would add language to the Florida Constitution allowing the Legislature to control how local governments use certain property tax revenue.
Frank ruled the summary failed to disclose that significant constitutional change.
The order states ballot summaries must identify major changes in government authority and explain which constitutional provisions are substantially affected. Frank found the current summary did neither.
What Happens Next
Frank ordered Uthmeier to submit revised ballot language to the Florida Department of State within 10 days. Secretary of State Cord Byrd would then distribute the revised language to county supervisors of elections.
The court will retain jurisdiction over the rewritten language. The state may appeal the ruling, and challengers may contest the replacement language.
The Florida Division of Elections continued to list Amendment 3 as active following the decision.
If the amendment remains on the November ballot, it will require approval from at least 60% of Florida voters to become part of the state Constitution.
Keep Your Community Local: Donate Now To Support Us
Donate now to support The Gabber Newspaper. The owners of the paper take no income from the paper. Every penny donated helps keep your community news hyperlocal. And everyone who earns their living working at The Gabber Newspaper lives in Gulfport and St. Petersburg. Most of our freelancers live here, too. We support our community; please support us.
The Gabber Newspaper? Yeah, We Go There.
Did you know: In 1968, our founder, George Brann, started The Gabber Newspaper, then called the Gulfport Gabber, to hold Gulfport City Council accountable. Read more of our city council coverage, and learn about our policies on reporting, fact-checking, and funding.
Get all your Gulfport and Tampa Bay beaches news and things to do at thegabber.com.
