City of Ocoee

Citizen GuideTo Tax Facts

Property Tax, Fire Assessment & Amendment 3 Information

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Amendment 3: what it changes and what it does not

Amendment 3 is a statewide property tax amendment on the November 3, 2026 ballot. It would increase the homestead exemption for non-school property taxes, reduce the cap on annual assessment increases for nonhomestead property, and set rules for local use of city and county property tax revenue.

The sections below show what would change, what would stay the same, and how the ballot wording evolved.

Reviewed September 30, 2026 against the official ballot summary and state estimates
November 3, 2026General election. The amendment appears on every Florida ballot.
60% neededFlorida requires at least 60% of voters to approve a change to the constitution.
January 1, 2027Start date if approved. It first shows up on tax bills mailed in November 2027.
$150,000 then $250,000Homestead exemption for non-school property taxes in 2027, then 2028.

What the amendment would do

The ballot summary covers five separate changes. Each one works on its own, so it helps to read them one at a time.

  1. A bigger homestead exemption for non-school property taxes

    If you own and live in your home, the part of its value subject to non-school property taxes would shrink. The exemption would be $150,000 in 2027 and $250,000 in 2028, then grow with inflation starting in 2029. In 2026, the two homestead exemptions total up to $51,411 for non-school levies. School taxes are not part of this change.

  2. A path to a full homestead exemption

    The Legislature would have to create a process that lets each city and county raise the exemption for its own tax, up to the full value of the home. Special districts could do the same only if their voters approve. No date or limit is set in the amendment.

  3. A waiting period for people who move to Florida later

    People who are not Florida residents on December 31, 2026 would start with the current exemption. The larger exemption would begin in their fifth year of homestead. A city or county could shorten that wait by a two thirds vote if it finds a critical local need.

  4. A lower cap for property that is not a homestead

    Rental homes, second homes, stores, offices and similar property can see their assessed value rise no more than 10% a year today for non-school property taxes. The cap would drop to 5%. This limits how fast the taxable value grows. It does not set the tax rate.

  5. New rules on how cities and counties spend property tax

    For the first time, the constitution would list what city and county property tax may be used for. Anything outside that list would need approval by the local governing body, such as the Ocoee City Commission, and could be blocked by state law.

What is protected and what is not

Many residents ask whether police and fire are protected. The short answer: public safety is on the list of allowed uses, but no service has a guaranteed amount of money. Here is how the parts sort out.

Stays the same

Amendment 3 does not change these.

  • School taxes. The larger exemption does not apply to the school part of your bill. The school exemption stays at $25,000.
  • Save Our Homes. The limit on how fast a homestead's assessed value can rise each year stays in place.
  • The Fire Assessment and other assessments. Fire, sanitation and stormwater charges are not property taxes, so the amendment does not change them.
  • Who sets the tax rate. The City Commission still adopts the City's millage rate at public hearings each September.

Listed as allowed uses

City and county property tax may pay for these. Being on the list does not set an amount.

  • Public safety, including police, fire and emergency medical service
  • Education and public schools
  • Roads, bridges and stormwater control
  • Natural resource and flood control projects
  • Bond payments for these uses and existing debt
  • Retirement benefits for employees
  • Operations and administration of the city or county

Not guaranteed

These are not protected by the ballot version.

  • A minimum budget for police and fire. An earlier proposal barred cuts below current levels. That protection was dropped.
  • State money to replace lost tax revenue. Earlier versions promised a state fund. The ballot version has none.
  • Services not on the list. Parks, recreation programs, libraries and community events could still be funded with property tax only if the governing body approves and state law does not prohibit it.
  • Future limits. The Legislature could pass laws later that restrict spending outside the list.

How this affects Ocoee's biggest costs. Police and Fire together cost $40,045,702 in the FY2027 adopted General Fund budget. The City's property tax revenue for the same year is $27,554,139. Police and Fire already cost more than all City property tax brings in, so a smaller property tax base means other revenue has to cover more of those costs.

What changed in the wording

The amendment went through several versions in 2026. The biggest changes were the loss of the police and fire funding protection, the loss of state replacement money, and a court ordered rewrite of the ballot summary.

Earlier versions compared with the version on the November 3, 2026 ballot
TopicEarlier versionVersion on the ballot
Police, fire and first respondersHJR 203, filed in the 2026 regular session, would have barred cities and counties from cutting funding for law enforcement, firefighters and other first responders below what they budgeted in 2025/26 or 2026/27, whichever was higher.Public safety is named as an allowed use of property tax, but there is no minimum amount. Police and fire have no guaranteed funding level.
Replacing lost revenueHJR 203 required the Legislature to create a fund to replace property tax revenue that local governments lose. The first version of HJR 1F, filed June 1, 2026, required a state trust fund to help carry out the amendment.The trust fund was removed during the June special session. Sponsors noted it had no funding source. Nothing in the amendment replaces lost local revenue.
Size and timing of the homestead breakHJR 203 would have phased out city and county taxes on homesteads over about ten years.$150,000 in 2027 and $250,000 in 2028, then adjusted for inflation. Cities and counties could go higher once the Legislature creates a process.
Ballot summary wordingThe June summary said the amendment benefits taxpayers by exempting homesteads, ensuring funding for core services, protecting small businesses and ensuring fairness. It described the exemption as the first $250,000 of a home's value.In early August 2026 a Leon County circuit judge ruled that wording misleading, noting the text does not guarantee funding for police, fire or other services. The state filed new wording in mid August. It now lists the $150,000 and $250,000 steps and says cities and counties must use property tax only for the listed purposes.
Ballot titleThe Legislature's title was Save Our Homes from Excessive Property Taxes.The new title describes the two main tax changes: a larger homestead exemption and a lower cap on assessment increases for property that is not a homestead.

Estimate the City part of your tax bill

Enter the assessed value from your TRIM notice, then compare the three City tax estimates. The bars use Ocoee's adopted 4.9500 mill rate for each scenario; they do not predict a future rate or assessed value. County, school, special district taxes and assessments are excluded.

Use the assessed value, not the market value. Your TRIM notice lists both.

Current law2027
$0
Amendment 32027, $150,000
$0
Amendment 32028, $250,000
$0

This illustration holds assessed value and the City rate constant. It assumes the owner was a Florida resident on December 31, 2026. Current law includes the first $25,000 homestead exemption and a second exemption that applies to non-school taxes; the 2027 amount depends on the assessed value. Other exemptions, including senior or veteran exemptions, are not included. Your actual bill may differ.

What the state estimates for Ocoee

The state Revenue Estimating Conference published city by city estimates on July 10, 2026. These are the amounts of property tax Ocoee would not collect if Amendment 3 passes, compared with current law. For scale, the FY2027 adopted General Fund budget counts on $27,554,139 in property tax. The City's separate FY2026-based presentation estimates about $4.1 million in the first year and $8.01 million in the second year. The Budget Simulator uses those City figures; the chart below shows the state's different forecast.

Estimated yearly loss for the City of Ocoee

Statewide, the same estimate shows local governments collecting $4.93 billion less in the first year and $11.83 billion less each year once fully in place. School taxes are not affected in these estimates.

What the City did in the FY2027 budget

  • Kept the millage rate at 4.9500, the eleventh straight year the rate has held or dropped.
  • Adopted the Fire Assessment at 45% of assessable fire costs. It is not a property tax, so Amendment 3 does not reduce it.
  • Moved Emergency Medical Services and Building into their own funds paid by user fees instead of General Fund tax dollars.
  • Avoided new ongoing costs that depend on property tax growth, according to the City Manager's budget message.

What is still unknown

  • How voters decide on November 3, 2026.
  • How the Legislature writes the process that would let cities raise the exemption further.
  • Whether state law later limits spending on services not named in the amendment.
  • How property values change. The state estimate assumes current tax rates and forecast values.

How the amendment got to the ballot

  1. January 2026

    HJR 203 moves through House committees

    The regular session proposal would have phased out city and county homestead taxes and included a funding floor for police, firefighters and first responders, plus a state replacement fund.

  2. March 13, 2026

    Regular session ends

    No property tax amendment was placed on the ballot during the regular session.

  3. June 1 to 3, 2026

    Special session passes HJR 1F

    The House voted 75 to 26 and the Senate 30 to 9 on June 2. The state trust fund in the filed version was removed before passage.

  4. July 10, 2026

    State publishes revenue estimates

    The Revenue Estimating Conference released statewide and city by city estimates, including Ocoee's.

  5. Early August 2026

    Court rules the ballot summary misleading

    A Leon County circuit judge ordered the Attorney General to rewrite the title and summary.

  6. Mid August 2026

    New ballot wording filed

    The revised title and summary replaced the earlier language. This is the version voters will see.

  7. November 3, 2026

    Election day

    Approval requires at least 60% of the statewide vote.

  8. January 1, 2027

    Start date if approved

    The 2027 tax roll would be the first one affected, which funds the City's FY2027/28 budget beginning October 1, 2027.

Sources

This page presents the amendment as written. It does not recommend how to vote.