Florida Gov. Ron DeSantis. [photo courtesy Florida Governor's Office]

OKEECHOBEE- On August 3 Leon County Circuit Judge David Frank ruled that the ballot title and summary for the property tax amendment (labeled Amendment 3 on the ballot) are legally defective and must be rewritten before it can go before voters in November.

In an 18-page order, Judge Frank declared the ballot title and summary "clearly and conclusively defective." He specifically took issue with the title of the amendment itself, “Save Our Homes From Excessive Property Taxes". The court found that title contains political rhetoric and is misleading rather than neutral, since it implies the amendment guarantees lower taxes rather than simply describing what it does.

Judge Frank also found that the amendment’s summary was worded more as advocacy rather than explanation.

The amendment itself will still be on the ballot this November, but the title and summary of the amendment will be rewritten. The order enjoins Secretary of State Cord Byrd from using the current language, and gives Attorney General James Uthmeier 10 days to draft a replacement.

Gov. DeSantis unveiled his “Save Our Homes” property tax elimination proposal at the end of May, before calling for a special session of the Florida Legislature. The proposal exempts the first $250,000 of a homestead’s value from taxation and requiring, through law, a schedule for full elimination.

The proposal also required local governments to use remaining property taxes solely for core public needs including public safety, education and schools, infrastructure, and natural resources.

The proposed constitutional amendment would need approval from 60% of voters to take effect. If passed, it would gradually increase the homestead exemption on primary residences from $50,000 to $150,000 in 2027, then to $250,000 in 2028, after which it would be adjusted annually based on the Consumer Price Index. New Florida residents who arrive after December 31 this year would have to wait five years before qualifying for the benefit.

The amendment would also tighten protections for non-homestead properties by cutting the cap on annual assessment increases from 10% to 5%.

Multiple organizations in the state have come out against the proposed amendment. 1000 Friends of Florida released a statement declaring their opposition to it, saying that the promised tax relief would be limited and unevenly shared. The group also stated that they were concerned that local leaders would be forced to make deep cuts to services, drain reserves, raise taxes on non-homesteaded properties, and impose or increase sales taxes and fees.

The Florida Sheriff’s Association also released a statement stating they were “significantly concerned” with the property tax amendment.  The associations stated they were concerned with the amendment potentially allowing Tallahassee to control local budgets, creating longer law enforcement response times and limiting communities’ abilities to provide road repair and stormwater removal.