On November 3, 2026, Florida voters approved Amendment 3, one of the bigger changes to homestead property taxes in years. If you've been weighing a roof or another home project and wondering how it might affect your tax bill, it helps to know what the amendment changes, what it leaves alone, and how projects are assessed.
Here's a plain-English look.
What Amendment 3 changes, and when
Amendment 3 (House Joint Resolution 1-F) passed with about 62% of the vote. Florida requires 60% for a constitutional amendment. It takes effect January 1, 2027, and the Florida Department of Revenue says it first applies to the 2027 tax roll.
1. A much larger homestead exemption for non-school taxes. Today, a Florida homestead gets $25,000 off its assessed value for all property taxes, plus a second, inflation-adjusted exemption that applies only to non-school taxes. The Pinellas County Property Appraiser puts the combined total at up to $51,411 for the 2026 tax year. According to the amendment text and the Florida Department of Revenue:
- 2027: up to $150,000 of assessed value is exempt from non-school property taxes.
- 2028: that rises to up to $250,000.
- 2029 and later: the amount is adjusted each year for inflation.
2. School taxes don't change much. Under the amendment, the homestead exemption for school district taxes stays at $25,000, so most homeowners will still get a tax bill that includes school taxes.
3. Save Our Homes stays in place. The yearly cap on increases in a homestead's assessed value is still 3% or the change in the Consumer Price Index, whichever is lower. According to the Pinellas County Property Appraiser, portability and existing senior, veteran, widow/widower and disability exemptions don't change either.
4. Newer residents phase in. Under Amendment 3, if you weren't a Florida resident on December 31, 2026, you'll start with a smaller exemption: $25,000 for school taxes and up to $50,000 for non-school taxes. The larger exemption starts in your fifth year of homestead exemption.
5. Other pieces. For non-homestead property, such as rentals, second homes and commercial buildings, the annual cap on assessment increases drops from 10% to 5% for non-school taxes. Counties and cities also have new limits on what property tax revenue can pay for.
Keep in mind that your actual savings will depend on your home's assessed value, any other exemptions you have, your Save Our Homes benefit and the millage rates your local governments set. The Legislature may also pass laws spelling out how the amendment is put into practice.
What it means for a roof replacement or other home improvements
This is where it's important to be precise. Amendment 3 doesn't create a new rule exempting home improvements from assessment. It keeps the long-standing approach: changes, additions or improvements to a homestead are assessed the way general law says, and then the Save Our Homes cap applies again.
Several points are still useful for homeowners planning a project:
- A project doesn't reset your Save Our Homes benefit. Under Florida law, improvements to a homestead are assessed at just value as of the first January 1 after they're substantially complete. That value is added to your existing capped assessment. Your whole home isn't reassessed at market value just because you improved it.
- Roof replacements are generally treated as maintenance. In a December 2025 analysis, Florida's Revenue Estimating Conference wrote that property appraisers "consider roof replacements & other wind damage prevention construction to be home maintenance, not an improvement to include in the property's assessment." That's how appraisers generally handle it, not a guarantee written into the statute. How your own project is treated is up to your county property appraiser.
- The bigger exemption gives you more cushion. Starting in 2027, more of your assessed value is shielded from non-school taxes. So if a project does add some assessed value, a bigger share of your home's value is already exempt from those levies. The exemption is a fixed amount, though: value above it, and school taxes, are still taxed.
- Repairs after major damage follow a separate rule. If a homestead is damaged or destroyed by what Florida law calls "misfortune or calamity" and is repaired or rebuilt within certain square-footage limits, the law generally keeps the assessment based on its value before the damage. Additions beyond those limits can be added at just value.
A note on wind-mitigation upgrades. Lawmakers have proposed writing a specific exclusion into law for upgrades that make a home more wind resistant. The list included stronger roof deck attachment, secondary water barriers, wind-resistant shingles, gable-end bracing, reinforced roof-to-wall connections, storm shutters and opening protections. That bill (SB 434) passed the Florida Senate in 2026 but died in the House. A similar 2025 bill also died. The state constitution allows the Legislature to pass such an exclusion, but as of today no statute does. We'll update this post if that changes.
How the new exemption fits into your roof planning
Amendment 3 doesn't change when a roof needs to be replaced. That still depends on its age, its condition and what an inspection finds. If you're already thinking about a replacement, it may help to know three things: a larger homestead exemption starts in 2027, the Save Our Homes cap stays in place, and roof replacements are generally treated as maintenance. Your county property appraiser can tell you how this applies to your home.
Frequently asked questions
When does the new homestead exemption start?
Amendment 3 takes effect January 1, 2027, and the Florida Department of Revenue says it first applies to the 2027 tax roll. Under the amendment, the non-school exemption is up to $150,000 in 2027 and up to $250,000 in 2028, then adjusts for inflation starting in 2029.
Will replacing my roof raise my property taxes?
Generally, no. According to the state's Revenue Estimating Conference, property appraisers generally treat roof replacements as maintenance rather than an improvement added to your assessment. Your county property appraiser makes the final call, so ask them about your situation.
Does Amendment 3 exempt all home improvements from assessment?
No. Improvements are still assessed under existing Florida law. After the improvement is added, your homestead goes back to the Save Our Homes cap of 3% or CPI, whichever is lower.
I moved to Florida recently. Do I get the full $250,000?
Under Amendment 3, if you weren't a Florida resident on December 31, 2026, you start with a smaller exemption: $25,000 for school taxes and up to $50,000 for non-school taxes. The larger exemption begins in your fifth year of homestead exemption.
Do I need to reapply for my homestead exemption?
Your county property appraiser's office will share details on how the new amounts will be applied. Watch for updates from your county, and check your TRIM notice when it arrives in August 2027.
The exemption amounts, dates and phase-in rules in this article come from the text of Amendment 3 (HJR 1-F) and the Florida Department of Revenue. The $51,411 figure for 2026 comes from the Pinellas County Property Appraiser. These are public figures, not Neal Roofing estimates or savings promises.
This article is for general information only. It is not tax or legal advice. Property tax treatment depends on your property and how your county applies the law, and implementing legislation may change some details. Please check your exemption, assessment and any planned improvements with your county property appraiser or a qualified tax professional.
