The official ballot title of Amendment 3 is “Increased Homestead Exemption; Lower Cap on Increases in Non-Homestead Property Assessments.” The issue has caused intense debate throughout the County.
The Advocate’s Analysis
| estion | If Amendment 3 passes | If Amendment 3 fails |
|---|---|---|
| Homestead exemption for non-school taxes | Increases to $150,000 in 2027 and $250,000 in 2028, with inflation adjustments thereafter, subject to eligibility provisions. | These proposed increases do not take effect; existing law continues. voteorangefl+1 |
| School property taxes | The larger exemption does not apply to school taxes. The existing first $25,000 school-tax exemption remains. | Existing school-tax treatment continues. leonpa |
| Non-homestead property | Lowers the annual assessment-growth cap from 10% to 5% for covered property. This is not a 5% cap on the tax bill. | The proposed cap reduction does not take effect. voteorangefl+1 |
| New Florida residents | People who are not Florida residents by December 31, 2026, face a waiting period before receiving the larger exemption, subject to the constitutional language. | The proposed residency distinction does not take effect. voteorangefl |
| Local-government revenue | Reduces taxable value. Actual revenue and tax-bill effects depend on future rates, growth, implementation, and other budget decisions. | Avoids this amendment’s reduction in the property-tax base; does not freeze future budgets or tax rates. leonpa |
| Effective date and approval threshold | Requires at least 60% approval; takes effect January 1, 2027. It does not change 2026 property-tax bills. | No change under this proposal. leonpa |
The questions most important to Advocate readers
- Homeowners: The larger exemption can reduce non-school property taxes, but savings vary with taxable value, other exemptions, and future millage rates. Do not publish a universal savings figure. leonpa
- Renters: The homestead exemption applies to qualifying owner-occupied homes, not tenants directly. The amendment also changes assessment limits for covered non-homestead property, but its ballot language does not require landlords to pass savings through as lower rent.
- Residents relying on public services: The amendment does not guarantee a funding level for police, fire, EMS, or other services. Officials would still make annual budget decisions. leonpa
- Orange County’s budget: WKMG reports county projections of $165 million less revenue in 2027 and $275 million in 2028. Those figures should remain attributed estimates, not settled outcomes. The same article’s interview question gives a different 2028 figure, so the Advocate should obtain the county’s underlying fiscal analysis before publishing an exact local-loss number. clickorlando
The central question in this debate is not simply “Are lower taxes desirable?” It is whether this particular distribution of tax relief, revenue reductions, and potential budget responses improves affordability across homeowners, renters, and residents who depend on county services.
The Advocate recommends NO on Amendment 3.
The separate Orange County school-tax renewal
Voters also face a separate question asking whether to continue the current one-mill school property-tax levy for four fiscal years, from July 1, 2027, through June 30, 2031. Its stated purposes include teacher and support-employee compensation, academic programs, arts, athletics, and student activities. The ballot requires proportional sharing with charter schools and annual reporting.voteorangefl
A “yes” vote A “no” vote Important distinction Approves continuation of the existing one-mill levy for the stated four-year period and purposes. Rejects continuation under this ballot question. This is a renewal, not an additional mill on top of the current levy. It is separate from Amendment 3, whose larger homestead exemption excludes school taxes.
The Advocate recommends YES on School Tax Renewal.
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