Explaining Florida Amendment 5: Limitation on Homestead Assessments

Local 10′s “Amendments 101” series explains each Florida constitutional ballot question on the 2020 ballot, to ultimately help you make an informed decision.

This and all constitutional amendments need a supermajority 60% support to pass.

Amendment 5: Click here for the full text.

Amendment 5 is the first of two on the ballot that has to do with your property taxes — and this one is simply about extending a deadline.

First, some background:

The taxes on property you actually live in — your home — are capped at 3% a year, with what Florida calls the “homestead” exemption. State law allows you to move a portion of that tax break to a new home. That’s called “portability.”

To do so, homeowners must apply for portability within a two-year window, measured from Jan. 1.

Amendment 5 would extend that window to three calendar years.

The extension would help homeowners who make their moves later in the year.

The downside is for the local governments that rely on property taxes for revenue. According to state data analysts, they’d lose just under $2 million next year and an eventual $10 million a year with that extended window.

A “Yes” vote = Extending moving homeowners' deadline to move their homestead tax exemptions.

A “No” vote = No extension for that deadline.


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