Police and Fire Groups Oppose Florida's Property Tax Amendment 3

What Florida's Amendment 3 Would Actually Change

Florida voters will decide in November whether to approve a sweeping rewrite of the state's property tax structure under Amendment 3. The measure would raise the homestead exemption on primary residences from $50,000 to $150,000 in 2027 and then to $250,000 in 2028. After that, the Legislature would be required to adjust the exemption by the consumer price index. For non-homestead property — a category that includes commercial real estate and second homes — the annual assessment increase cap would fall from the current 10 percent to 5 percent.

The proposal now faces organized opposition from groups that normally support property tax relief. The Florida chapter of the Fraternal Order of Police, the Florida Fire Chiefs' Association and the Florida Sheriffs Association have all announced opposition. In a statement reported by WLRN, the FOP said the current amendment creates far too much uncertainty about how local governments would continue to fund law enforcement, fire rescue, emergency medical services, and other critical public safety functions.

The ballot measure was also rewritten after Tallahassee Judge David Frank ruled the original language was misleading and more akin to a political slogan. Florida Attorney General James Uthmeier's rewrite removed phrases such as protecting small businesses and ensuring fairness for Florida residents. Governor Ron DeSantis pushed the amendment but is not actively campaigning for it, though he has said he will vote for it. Local officials including Fort Lauderdale Mayor Dean Trantalis, Broward County Property Appraiser Marty Kiar and Boca Raton Mayor Andy Thomson have warned that passage would force hard budget decisions across Florida's 411 municipalities and 67 counties.

Why Police and Fire Opposition Matters for the Amendment's Chances

The Public Safety Opposition Splits the Usual Tax-Cut Coalition

The FOP, fire chiefs and sheriffs are not anti-tax groups; they support property tax relief in principle. Their objection is narrower and potentially more damaging: the amendment does not identify replacement revenue for police, fire and EMS. That puts public safety officials in the unusual position of asking voters to reject a tax cut because the fiscal consequences are unclear. For many Florida voters, the image of first responders warning about emergency response funding may matter more than the amendment's technical mechanics.

Cities Are Already Describing the Post-Passage Playbook

Broward County Property Appraiser Marty Kiar outlined the likely municipal responses. Some local governments would raise millage rates or impose higher fees to preserve services; others would accept the tax cut and reduce spending. Because the amendment affects each city and county differently depending on its reliance on property tax revenue, the result would be uneven. Communities heavily dependent on property taxes for parks, libraries, road maintenance and nonprofit grants face the sharpest tradeoffs. The expanded homestead exemption and lower non-homestead assessment cap both narrow the future property tax base, so the pressure to replace revenue would not be uniform.

The Court-Ordered Rewrite Sharpens the Stakes

Judge David Frank's ruling that the original language was a political slogan forced Attorney General James Uthmeier to remove the amendment's small-business and fairness framing. That matters because the new language may make the fiscal tradeoff harder to sell to voters. Governor DeSantis's decision to support the measure without actively campaigning for it also signals that the amendment's political burden now sits with local officials and interest groups rather than with a well-funded statewide campaign.

What Homeowners, Commercial Owners and Local Officials Should Do Before November

• Florida primary homeowners: Estimate the direct saving from a $150,000 homestead exemption in 2027 and $250,000 in 2028 against your county's current millage rate. The exemption reduces taxable value, not the tax bill dollar-for-dollar, so the saving depends on your local millage and assessed value.
• Commercial and non-homestead property owners: The 5 percent annual assessment cap replaces the current 10 percent cap, but cities facing revenue shortfalls may raise millage rates or fees. Run a side-by-side tax estimate using both caps and a higher millage scenario before making longer-term property decisions.
• Local government officials: Build a revenue scenario for your specific municipality among Florida's 411 cities and 67 counties. Quantify what the exemption increase and lower assessment cap would do to police, fire rescue, EMS, parks, and nonprofit grants before the November vote.
• Voters: Read the rewritten ballot language, which no longer includes protecting small businesses or ensuring fairness for Florida residents. Ask whether the amendment identifies replacement revenue for the services listed by the FOP, Fire Chiefs' Association and Sheriffs Association.