Florida’s Property Tax Amendments: What 2026 Holds and Why It Matters

Published on January 02, 2026

First and foremost, I hope the New Year finds all Sunny Isles Beach residents well. We have a lot to talk about in 2026, starting with the new legislative session, which begins January 13 and ends 60 days later on March 13.

In 2026, proposals to change Florida’s tax structure—specifically property tax amendments— are expected to meander their way through the legislative and electoral process. First, any such amendment must clear the Florida Legislature with a significant hurdle: both the House and Senate must approve the proposal by a three-fifths supermajority (60%). The regular legislative session, lasting just 60 days, is the primary window for debate and passage. If lawmakers fail to act by March 13, the proposal is likely dead for the year, unless the Governor intervenes by calling a special session.

If the Legislature does pass a tax amendment, the next step is voter approval. The proposed change is placed on the November 2026 general election ballot. Florida’s constitution requires at least 60% of voters to approve constitutional amendments—simply getting a majority is not enough. This second supermajority is designed to ensure only measures with widespread public support are adopted.

A final, critical deadline looms in late August, when the Secretary of State certifies the ballot. This is the absolute last chance for any measure to make it onto the ballot, as ballots must be finalized and prepared for mailing to overseas voters in September.

As I mentioned before, anything limiting taxes sounds great to the individual, but can be devastating to cities.The outcome for residents in cities that provide a lot of free or reduced services may be the loss or reduction of those services. It may also mean the increase in municipal fees as cities will have to make up the shortfall to maintain the level of service the residents expect. In short, keep in mind that something has to give. It may end up being taxpayers... just in a different way.

Contact Commissioner Jennifer Viscarra at seat4@sibfl.net or 305.792.1750.