Why We Support Amendment 3

Amendment 3 is the property tax question on your ballot this Tuesday, and it is the most talked-about item on the 2026 ballot. The Polk County Republican Executive Committee joins the Republican Party of Florida in recommending a YES vote.

We know this amendment has people on both sides who care deeply about Polk County, including local officials we respect. They are right that it would change how cities and counties pay for things. We want to lay out plainly what it does and why we believe it is the right choice for Polk families.

Quick facts: Amendment 3

• What it does: Raises the homestead exemption on all non-school property taxes to $150,000 in 2027 and $250,000 in 2028, then adjusts it for inflation.
• Other property: Lowers the yearly cap on assessment increases for rentals, second homes and businesses from 10 percent to 5 percent.
• School taxes: Not affected. The existing $25,000 school exemption stays the same.
• Local services: Directs counties and cities to spend property taxes on core services such as public safety, schools, infrastructure and natural resources.
• Who supports it: Gov. Ron DeSantis, who called the special session that put it on the ballot, along with Byron Donalds, Sen. Ashley Moody, Sen. Rick Scott, CFO Blaise Ingoglia and the Republican Party of Florida.
• The Polk GOP position: Vote YES.

What does Amendment 3 do for a Polk homeowner?

Under the state's official ballot summary, the homestead exemption for non-school taxes rises from about $51,000 today to $150,000 in 2027 and $250,000 in 2028.

According to Florida TaxWatch, a homestead assessed at $150,000 or less in 2027, or $250,000 or less in 2028, would owe nothing to the county, the city or special districts. Those homeowners would still pay school taxes, which Amendment 3 does not change.

For homes assessed above those amounts, TaxWatch figures each mill of non-school tax is worth about $98.59 in savings in 2027 and $198.59 in 2028. Polk County's countywide rate is 6.6348 mills. On that levy alone, that works out to roughly $650 a year in 2027 and $1,300 a year in 2028, before any city, water district or other local savings.

For renters and small businesses, the lower 5 percent cap on assessment increases means more predictable bills in a county where values have climbed fast.

Why do we support it?

Because Polk families should not be taxed out of homes they have already paid for.

Lt. Gov. nominee Sen. Bryan Avila put it this way: "Our nation was forged by pioneer patriots who left everything behind and risked their lives for the dream of living in freedom on their own piece of property. We agree with Governor DeSantis that having to continually pay the government for the right to live on your own property flies in the face of that dream."

Rising values have pushed property tax bills up across Florida, and many homeowners, especially retirees and young families, feel it. Amendment 3 puts money back in the pockets "of people who own their homes," as the Republican Party of Florida said when it endorsed the amendment. It also asks local governments to focus property tax dollars on the core services residents count on.

What about county and city budgets?

It is a fair question, and we take it seriously.

The state's Revenue Estimating Conference projects that Polk County's local governments would collect about $138.7 million less in property taxes in the first year. Polk County government has estimated its own share at about $135 million of the roughly $400 million it collects in property taxes. That money does not disappear. It stays with the Polk homeowners who earned it.

Our local leaders are already working the problem. Commissioner Bill Braswell, for example, has proposed replacing an existing half-cent health care sales tax with a 1 percent infrastructure sales tax, which would shift part of the burden from homeowners to everyone who shops in Polk, visitors included. Voters would decide that question separately. We appreciate commissioners who plan ahead.

Florida's government has spent the last several years showing it can do more with less. The state budget has shrunk four years in a row while reserves have grown. We believe local governments can set priorities the same way, and that homeowners should share in the relief.

Why should Polk County vote YES?

• It is real property tax relief for every Polk homestead, and full relief from non-school taxes for many.
• It protects renters and businesses by cutting the yearly assessment cap from 10 percent to 5 percent.
• It leaves school funding alone. The school portion of your bill is unchanged.
• It focuses local spending on public safety, schools, infrastructure and other core services.
• It is supported by Gov. DeSantis, Byron Donalds and the Republican Party of Florida.

Frequently asked questions

How much will I save? It depends on your home's assessed value and your local tax rates. Florida TaxWatch estimates about $98.59 per mill of non-school tax in 2027 and $198.59 per mill in 2028 for a homestead assessed above the new exemption. Its property tax resource center has a calculator by county and city.

Does Amendment 3 change my school taxes? No. School district taxes are not affected.

Does it apply to rentals and businesses? Not the larger exemption, which is for homesteads. But it lowers the yearly cap on assessment increases for non-homestead property from 10 percent to 5 percent.

What about people moving to Florida? People who are not Florida residents on December 31, 2026 receive the existing exemption when they qualify, with the larger exemption beginning in their fifth year.

How much of the vote does it need? Like every constitutional amendment, 60 percent.

When does it take effect? January 1, 2027, if approved.

How to vote in Polk County

Early voting has ended. Election Day is Tuesday, November 3, 2026, and polls are open from 7 AM to 7 PM at your assigned precinct, which you can find with the Supervisor of Elections' Precinct Lookup. Bring a current, valid photo ID with your signature. If you have a mail ballot, it must be received by the Supervisor of Elections by 7 PM on Election Day. For everything else, see the Polk County GOP Voter Guide.

On Amendment 3, vote YES.

Sources

1. Amendments: As Easy As 1, 2, 3, Republican Party of Florida
2. Increased Homestead Exemption; Lower Cap on Increases in Non-Homestead Property Assessments, ballot summary, Florida Department of State
3. Florida Property Tax Resource Center, Florida TaxWatch
4. Polk County adopts $3.91 billion FY 2026-27 budget; overall millage rate held at 6.6348 mills, Citizen Portal, Sept. 20, 2026
5. Florida Amendment 3 (2026), Ballotpedia
6. Florida GOP officially endorses Amendments 1 and 3, Republican Party of Florida, Sept. 14, 2026
7. Polk County commissioner proposes 1% infrastructure sales tax to offset Amendment 3, FOX 13
8. Gov. DeSantis signs $117.6B Florida budget with tax relief, debt reduction and record reserves, FOX 13

Paid political advertisement paid for by the Polk County Republican Executive Committee, 6039 Cypress Gardens Blvd; Box 108, Winter Haven, FL 33884. Not authorized by any candidate or candidate’s committee.