Florida residency & homestead
Florida Residency & Amendment 3
Understand the changes to homestead exemptions, see the key dates, and plan your next steps.
Open the printable checklistRead what changedListen: Why December 31, 2026 Matters
Episode 2 — Florida Amendment 3: Why December 31, 2026 Matters · 5 minutes 47 seconds · with Alex and Sarah
What Amendment 3 does, the $150,000 homestead exemption in 2027 rising to $250,000 in 2028, and why being a Florida resident by December 31, 2026 decides who gets the full benefit right away. General information only, not legal or tax advice.
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Also on the homepage: Episode 1, a full tour of FloridaResidentGuide.com.
What Amendment 3 changes
- Approved November 3, 2026, with about 62% voting in favor — 61.98% per state results, unofficial until certified. A Florida constitutional amendment needs at least 60%.
- Effective January 1, 2027.
- Homestead exemption, non-school taxes: $150,000 in 2027, rising to $250,000 in 2028. School taxes keep the $25,000 exemption.
- December 31, 2026 residency line: the amendment ties the full increase to Florida residency on December 31, 2026 and homestead eligibility. People who become Florida residents later start at $50,000 and get the full amount from their fifth year of exemption.
- Non-homestead assessment cap: drops from 10% to 5% per year for non-school taxes, from January 1, 2027.
What is still pending: implementation laws and guidance. The Legislature still has to pass implementing legislation, and county property appraisers will apply the rules to individual cases. This page distinguishes established law — the amendment text and the vote — from implementation details that may still need clarification. We will update this Center as official guidance becomes available.
Sources: Florida Senate — CS/HJR 1-F, enrolled text · Florida Division of Elections, Florida Department of State · Collier County Property Appraiser (for Naples / Collier County; check your own county property appraiser for local filing).
Important disclaimer: Legal residency and homestead eligibility depend on individual circumstances and applicable law. Do not assume that simply renting a property guarantees tax benefits. This page is educational information, not legal or tax advice. Confirm your situation with your county property appraiser or a qualified professional.
Florida residency checklist — at a glance
- Establish a permanent Florida residence — the home where you live as your primary home.
- File a Declaration of Domicile with your county clerk, if appropriate for your situation.
- Get a Florida driver's license and register to vote in Florida.
- Register vehicles in Florida and obtain Florida license plates.
- Update your address with banks, employers, the IRS, and other records.
- File for homestead exemption with your county property appraiser — generally by March 1 of the tax year.
- Keep dated proof of when your Florida permanent residence began.
Open the printable checklist →
Homestead exemption
Homestead applies to a person's permanent residence in Florida. The exemption reduces the taxable value of that home. Under Amendment 3, the non-school portion rises as described above, while the school-tax portion stays at $25,000. Filing deadlines and proof requirements are set by your county property appraiser — file by March 1 for the relevant tax year where that deadline applies, and ask the appraiser directly if you are unsure.
Driver's license
New Florida residents are generally expected to obtain a Florida driver's license after establishing residency. Check the Florida Highway Safety and Motor Vehicles (FLHSMV) requirements for documents, timing, and fees before you go.
Vehicle registration
Vehicles kept in Florida generally need Florida registration and plates after you become a resident. Requirements, fees, and VIN verification vary — check FLHSMV and your local tax collector's office.
Declaration of domicile
A Declaration of Domicile is a sworn statement, recorded with the county clerk, that Florida is your permanent home. It is one piece of evidence of residency — it does not by itself decide homestead eligibility, which the property appraiser determines.
Property taxes
Property taxes in Florida are assessed locally. The homestead exemption, Save Our Homes assessment limits for homestead property, and the new non-homestead cap all interact — and your bill depends on your home's assessed value, exemptions, and local millage rates. Ask your county property appraiser for your property's assessed value and exemption status.
Frequently asked questions
What is Florida Amendment 3?
Amendment 3, approved November 3, 2026, increases the homestead exemption for non-school property taxes to $150,000 in 2027 and $250,000 in 2028, and lowers the annual cap on non-homestead assessment increases from 10% to 5% from January 1, 2027.
Why does December 31, 2026 matter?
The amendment ties the full increase to Florida residency on December 31, 2026 and homestead eligibility. People who become residents later start at $50,000 and reach the full amount from their fifth year of exemption.
Do I need to own a Florida home by December 31, 2026?
The amendment's residency line is about being a Florida resident on that date, not necessarily owning a home yet. Whether a later purchase qualifies, and when, depends on the implementing law and the property appraiser's determination for your case.
Does renting in Florida guarantee a tax benefit?
No. Renting alone does not guarantee tax benefits. Residency and homestead eligibility depend on individual circumstances and applicable law.
When will I see the change on my tax bill?
The amendment takes effect January 1, 2027. The first tax bill reflecting it is generally the one mailed in November 2027, following the August TRIM notice. Implementation guidance is still pending, so check with your property appraiser.