What is Amendment 3? Impact to Palm Beach County and Florida explained

Of the three constitutional amendments on the November ballot, Amendment 3 has captured the most attention. If the amendment gets 60% approval or more, it would increase homestead exemption for all non-school taxes to $150,000 in 2027 and $250,000 in 2028 and adjusts for inflation after that. Persons who become Florida residents after December 31, 2026 will receive existing homestead exemption and will qualify for the new benefit in five years.

The amendment reduces the annual cap on assessment increases for non-homestead properties from 10% to 5%. It requires counties and municipalities to use property taxes solely for public safety, education, infrastructure, bond debt service, natural resources, employment retirement benefits and administration costs. Other expenditures may be approved by local officials unless prohibited by state law.

The amendment has become controversial and has drawn concern from county and muncipal officials and statewide associations who fear the amendment, if approved, will reduce funding and force localities to use fees or other taxes upon non-homesteaded properties to pay for services their communities have come to expect.

The Palm Beach Post has compiled assessments on the amendment's impact by community leaders, local and state officials and readers, which we hope will bring greater clarity on the issue as voters begin to cast their ballots.

How will Amendment 3 affect Gardens residents?

The following answers are from Arienne Panczak, finance administrator for the city of Palm Beach Gardens: What Amendment 3 means for Palm Beach Gardens police, fire, fees

Amendment 3 could cut Wellington revenue by $7.2M, manager warns

The following answers are from Wellington's Village manager Jim Barnes: Amendment 3 could cut Wellington revenue by $7.2M, manager warns

How Amendment 3 could cut $26M from Children's Services Council

The Children's Services Council of Palm Beach County (CSC) appears on your property tax bill because it is an independent special taxing district that has the authority to levy a property tax countywide. The following answers are from the Children's Services Council of Palm Beach County, which supports more than 60 programs that serve children and families: How Amendment 3 could cut $26M from Children's Services Council

Amendment 3 supporters outspending opponents 38-to-1, study finds

Amendment 3 proponents are outspending the competition at a ratio of 38-to-1, marking it as one of the most expensive ballot initiatives nationwide this election, according to OpenSecrets. Read more: Amendment 3 supporters outspending opponents 38-to-1

Why Florida property insurance is the key issue in governor's election

Skyrocketing property insurance cost is now the issue du jour in the Florida gubernatorial election with the candidates sparring over how to solve Florida's broken system and a new poll showing it a top concern of homeowners.

The statewide survey of 1,511 homeowners found they prioritized property insurance crisis over property taxes. Read more: Why Florida property insurance is the key issue in governor's election

How Amendment 3 might affect Palm Beach County services

At the current millage rate, assuming no property value increases, projected property tax losses are $141 million in fiscal year 2028 and an additional $107 million in fiscal year 2029 for a total of $248 million. Beyond fiscal year 2029, it is unknown because the exemption could increase after that, but if there is no increase, the $248 million would continue annually. Read more:How Amendment 3 might affect Palm Beach County services

How real estate agents see Amendment 3. Will it be a boon for sales?

Danielle Blake, Chief of Advocacy, MIAMI REALTORS® + RWorld, provided an overview of housing expenses, known as PITIA, or principal, interest, taxes, insurance and association fees. In Florida, prices have gone up, interest is going up, insurance is coming down, she said.

But association dues, especially in condos, are going up, she said. Therefore the only place a voter has the power to make a change is through the property tax relief offered by Amendment 3.

"If Amendment 3 passes in November, it would free up discretionary income and help you afford other housing expenses," Blake said. Read more: How real estate agents see Amendment 3. Will it be a boon for sales?

How could Amendment 3 affect the county Health Care District?

As an independent special taxing district, the Health Care District said it has been monitoring, managing, and preparing for the potential long-term financial impact of property tax reform far before a Joint Resolution was approved by the legislature in June 2026. As part of this heightened fiscal diligence, the District has spent the last several years proactively reducing its reliance on ad valorem revenue while continuing to expand services and remain true to its mission. This deliberate approach has positioned the District to remain financially stable and well-equipped to navigate the potential budgetary impact if Amendment 3 is approved. Read more: How could Amendment 3 affect the county Health Care District?

How Amendment 3 could affect the Palm Beach County Fire Rescue

County commissioners set Palm Beach County Fire Rescue's millage rate each year based on the budget submitted by the department. The county created a separate taxing district to fund the agency, which provides emergency medical services, coordinates life-saving responses and fights fires in unincorporated areas and municipalities that contract with the department for service.

Supporters of Amendment 3 say it would provide meaningful tax relief and promote fiscal discipline. Critics contend it could reduce revenues that support local services and limit the budget flexibility traditionally exercised by local governments under Florida's home-rule system. Read more: How Amendment 3 could affect the Palm Beach County Fire Rescue

West Palm analysis says city would lose $21.7M if Amendment 3 passes

The impact on an individual homeowner would depend on the property's taxable value, applicable exemptions and the specific provisions ultimately approved. The city receives only a portion of a homeowner's total property tax payment. Property tax bills also include taxes levied by Palm Beach County, the School District of Palm Beach County and other taxing authorities.

If Amendment 3 passes, the City has estimated a revenue loss of $21.7 million for fiscal year 2028. Read more:West Palm analysis says city would lose $21.7M if Amendment 3 passes

What Amendment 3 means for Delray Beach homeowner savings

A homeowner with a home whose taxable value is $500,000 already gets a $50,000 discount from the current homestead exemption. It would triple to $150,000 in 2027 if voters approve Amendment 3.

Starting Oct. 1, Delray Beach's property tax rate will be about $6.35 for every $1,000 of taxable value. So the home's tax payment to the city would drop to about $2,223 in 2027 from $2,858. Those savings do not account for taxes that would no longer go to other publicly funded entities such as the Health Care District of Palm Beach County.

How much revenue would Delray lose? More than $8.3 million in 2027, the Palm Beach County Property Appraiser's Office projects. Read more: What Amendment 3 means for Delray Beach homeowner savings

What Amendment 3 means for Boca Raton homeowner savings

A homeowner with a home whose taxable value is $500,000 already gets a $50,000 discount from the current homestead exemption. It would triple to $150,000 in 2027 if voters approve Amendment 3.

Starting Oct. 1, Boca Raton's property tax rate will be $3.65 for every $1,000 of taxable value. So the home's tax payment to the city would drop to about $1,277 in 2027 from $1,641.

How much revenue would Boca lose? About $8.2 million in 2027, the Palm Beach County Property Appraiser's Office projects. The city however, "has not determined any specific changes that would result from any property tax reform, although options have been discussed," spokesperson Ileana Olmsted said. Read more:What Amendment 3 means for Boca Raton homeowner savings

Florida property tax vote consequential and controversial | Opinion

Changing the way state and local governments collect, handle and spend property tax revenue is huge. It is a vote that should not be taken lightly. Read editorial by Douglas C. Lyons: Florida property tax vote consequential and controversial

Floridians should ask what's next if Amendment 3 passes | Opinion

Florida's firefighters are asking voters to understand Amendment 3's consequences before Election Day and to protect public safety services. Read column by Wayne "Bernie" Bernoska : Floridians should ask what's next if Amendment 3 passes

Lawmakers took time and care to come up with Amendment 3 | Opinion

The amendment may have already affected your tax dollars as many localities have cut unnecessary projects, consolidating job duties and questioned recurring spending. Read column by Peggy Gossett-Seidman: Lawmakers took time and care to come up with Amendment 3

Amendment 3 will hurt what brings people to Florida | Opinion

Amendment 3 will reduce the funding cities and counties have available to protect and manage parks for people and for wildlife, while making the creation of new parks out of reach. Read column by Carol Colman Timmis: Amendment 3 will hurt what brings people to Florida

Reject Amendment 3 — for the children | Opinion

As Palm Beach County voters consider Amendment 3 on property taxes, many are thinking about the impact for homeowners, residential and commercial renters, business owners, and the essential day-to-day services provided by our cities and county. We must keep our children’s future on the critical list of things at risk. Read column by Verdenia Baker, Tammy Fields and Dr. Seth Bernstein: Reject Amendment 3 — for the children

Amendment 3 won't improve Florida's tax structure | Opinion

The question voting homeowners have to ask themselves is not just what they might be "saving" but what it will cost in terms of the services that will no longer be available. Read column by Kelly Skidmore: Amendment 3 won't improve Florida's tax structure

Delray Beach's cautionary tale an Amendment 3 warning | Opinion

Amendment 3, which would sharply expand the homestead exemption and reduce the property-tax base for cities and counties, would be far more consequential. Read column by Rob Long:Delray Beach's cautionary tale an Amendment 3 warning

Property tax vote, a boon for spending cuts | Opinion

The real question is not whether revenues will grow more slowly, but how the City responds. Should we create new fees and taxes, or should we find savings within our existing budget? Read column by Tom Carney: Property tax vote, a boon for spending cuts

Palm Beach Post readers speak out on Amendment 3

These followingLetters to the Editor were submitted to The Palm Beach PostOpinion Page.The Palm Beach Post wants to hear your opinion − conservative, liberal and all points between. Letters must include the writer's name, address and daytime phone number. Letters are subject to editing for clarity and length, and become property of The Palm Beach Post. We ask that you limit your letters to 200 words. To send a letter, email to [email protected], or fax it to (561) 820-4728. You can also send it via snail mail to: The Palm Beach Post, 2751 S. Dixie Highway, West Palm Beach, FL 33405. Whether the topic's growth and development, traffic, the environment, or government spending, we want to hear from you.

A pox on all three amendments:

All three of the Florida constitutional amendments have the same state-power-grab stink to them. If you understand the phrase “power of the purse,” you know the state is attempting to take power away from your community. If you want to change the tax structure and tax rate, that can be done at the local level. You don’t need some state bureaucrat telling you how to manage your money. Read more:Post reader cries foul on all three ballot amendments

City leaders should stop the Amendment 3 whining

Regarding Amendment 3, Boca Raton Mayor Andy Thomson stated at the Tower Club: "We will have to make tough decisions if it passes in order to make sure that we are living within our means." At the same event, Fort Lauderdale Mayor Dean Trantalis stated: "We're going to have to make some tough choices [if this passes]." This is outrageous. Individual households all have to live within our means. Read more: Post reader laments Amendment 3 whining from city leaders