Florida’s 2026 Amendments: What Would a Yes or No Vote Change?
A visual, nonpartisan guide to Florida's three 2026 amendments and Clay County's two local ballot questions, with Yes/No explanations, pros and cons.
Foxridge Voices Newsroom
10/22/20267 min read
Three statewide proposals address Florida’s financial reserves, agricultural equipment and property taxes. Here is what they contain—and what their approval would mean.
Candidates are only part of the November 3 ballot. Florida voters will also decide three proposed changes to the state constitution. Each requires at least 60 percent approval statewide. A “Yes” supports adopting that proposal; a “No” opposes it. Each question is decided separately. [1]
These statewide amendments should not be confused with city or county referendum questions, which depend on where a voter lives. The two Clay County questions are explained further below. Before voting, use the Clay County Supervisor of Elections’ sample-ballot resources to check your own ballot. An Orange Park mailing address alone does not establish municipal residency. [2]
The Three Questions at a Glance
1 · State reserves
Main subject: Florida’s rainy-day fund
If approved: Raises its ceiling and changes saving and withdrawal rules
Who is most directly affected?: State government and people using state-funded services
2 · Agricultural assets
Main subject: Tax on qualifying farm and agritourism equipment
If approved: Creates an exemption beginning in tax year 2027
Who is most directly affected?: Eligible agricultural operators and taxing authorities
3 · Property taxes
Main subject: Homestead exemptions and assessment limits
If approved: Introduces larger non-school exemptions and other changes
Who is most directly affected?: Eligible homeowners, other property owners and local governments
Source: official amendment records [3, 5, 7]. The descriptions below explain qualifications and limits.
━━━━━━━━━━ STATEWIDE QUESTION 1 OF 3 · NEEDS 60% TO PASS
Amendment 1: A Larger State Rainy-Day Fund
IN PLAIN ENGLISH: Should Florida keep a larger financial cushion, with new rules for putting money in and taking it out?
Florida’s Budget Stabilization Fund is a reserve for financial difficulties. Amendment 1 would raise its constitutional ceiling from 10 percent to 25 percent of general revenue collections. It would require annual transfers equal to the smaller of $750 million or the amount needed to reach that ceiling, subject to specified exceptions. It also creates a mechanism for withdrawals for critical state needs. [3]
What is the practical tradeoff? A larger reserve can provide a stronger cushion during a downturn or emergency. Money set aside is also money unavailable for immediate spending or tax relief. The question is how much Florida should save and how tightly those decisions should be written into its constitution. This is a budgeting tradeoff, not a prediction that any particular service will be cut. [3, 4]
━━━━━━━━━━ STATEWIDE QUESTION 2 OF 3 · NEEDS 60% TO PASS
Amendment 2: A Tax Exemption for Agricultural Equipment
IN PLAIN ENGLISH: Should qualifying assets used in agriculture and agritourism receive a new property-tax exemption?
This proposal concerns tangible personal property—physical business assets such as equipment—rather than a general exemption for all farmland or homes. To qualify, property must normally be present on agriculturally classified land, be used for agricultural production or agritourism, and belong to that land’s owner or leaseholder. [5]
What is the practical tradeoff? Eligible agricultural operations could pay less tax on their equipment and other qualifying assets. The corresponding taxable base would be smaller. Whether a particular local government responds through its budget, tax rates or another measure depends on subsequent decisions; approval does not itself prescribe a specific response. A backyard garden or ownership of a lawn mower alone does not satisfy the proposal’s eligibility requirements. [5, 6]
━━━━━━━━━━ STATEWIDE QUESTION 3 OF 3 · NEEDS 60% TO PASS
Amendment 3: Larger Homestead Exemptions and Other Property-Tax Changes
IN PLAIN ENGLISH: Should Florida exempt more of an eligible home’s assessed value from non-school taxes and change other property-tax rules?
This proposal contains several connected changes. For eligible homesteads, it would exempt the first $150,000 of assessed value from non-school property taxes in 2027 and $250,000 in 2028, with inflation adjustments thereafter. These dollar amounts refer to property value excluded from taxation—not money paid to the homeowner. [7]
It also creates a different initial exemption arrangement for people who were not permanent Florida residents on December 31, 2026. The official summary says the larger exemption would begin with their fifth year of exemption, subject to the U.S. Constitution. [7]
It specifies permitted uses of county and municipal property-tax revenue, including public safety, education, infrastructure, natural resources, debt service, retirement obligations and government operations. The text also permits other approved expenditures unless prohibited by general law. It should not be described as a simple ban on every expenditure outside a short list. [8]
What It Could Mean for a Homeowner
Assessed value assumed
2027: $300,000
2028: $300,000
Proposed non-school homestead exemption
2027: −$150,000
2028: −$250,000
Value remaining for applicable non-school levies
2027: $150,000
2028: $50,000
Illustration only. Assumes eligibility, a constant assessed value and no other adjustments. It excludes school levies and special-benefit assessments and is not a savings estimate. [8]
For illustration, consider an eligible home with an assessed value of $300,000, before other exemptions or adjustments. A $150,000 exemption would leave $150,000 subject to applicable non-school levies in 2027. A $250,000 exemption would leave $50,000 in 2028. This illustrates the proposed taxable-value calculation, not a forecast of anyone’s bill or savings. [8]
Actual bills depend on eligibility, assessments, exemptions and tax rates. The larger exemption does not apply to school-district levies, and special-benefit assessments are excluded from the homestead exemption in the proposed text. Do not assume every charge appearing on a tax bill disappears. Likewise, a 5 percent assessment-growth cap is not a guarantee that a tax bill—or a tenant’s rent—can rise by no more than 5 percent. [8, 9]
The Community Budget Question
Tax relief for eligible owners also means less local non-school property-tax revenue if other factors are unchanged. The Florida House staff analysis estimates statewide revenue reductions of approximately $4.95 billion in fiscal year 2027–28 and $8.78 billion in 2028–29. These are projections, not an estimate of Clay County’s loss or proof of a specific future service reduction. [9]
Voters can reasonably ask both how the proposal affects their household and how local governments would fund services. This article offers no recommendation on which answer to mark.
Three Things These Amendments Do Not Promise
• Amendment 1: no direct payment to households.
• Amendment 2: no automatic exemption for every item on a rural property.
• Amendment 3: no automatic disappearance of every charge on a property-tax bill.
Local Questions on the Clay County Ballot
Besides the three statewide amendments, Clay County voters will find two local questions on the November 3 ballot. Unlike the statewide amendments, which need 60 percent, these local questions are decided by a simple majority of those voting. [10]
━━━━━━━━━━ CLAY COUNTY QUESTION 1 OF 2 · SIMPLE MAJORITY
Local Question 1: Clay County Charter Amendment on Commissioner Salaries
IN PLAIN ENGLISH: Should commissioners’ pay be set by the state formula instead of a fixed amount written into the County Charter?
Today the County Charter sets each commissioner’s salary at $37,000 and requires approval by a majority of voters in a general election to change it. The amendment would remove both provisions and tie commissioners’ pay to the state formula for non-charter counties in Florida Statute 145.031. That formula does not stop at its base amount. The base (about $17,094 for Clay County’s population) is multiplied by annual state adjustment factors. The state’s Office of Economic and Demographic Research calculates the resulting statutory salary for a Clay County commissioner at $96,455 for 2025–26 and $96,993 for 2026–27, about 2.6 times the current $37,000, or roughly $60,000 more per commissioner each year. [10, 12]
━━━━━━━━━━ CLAY COUNTY QUESTION 2 OF 2 · SIMPLE MAJORITY
Local Question 2: School Board Referendum on the One-Mill School Tax
IN PLAIN ENGLISH: Should Clay County keep its existing one-mill school property tax for four more years?
The question asks voters to renew the existing one-mill ad valorem tax for four years, with spending reviewed by an independent citizens’ oversight committee. According to the ballot question, the money is for school safety, including law enforcement presence in schools, and for attracting and retaining teachers and staff through competitive pay. It renews a tax already in place; it does not add a new one. One mill equals $1 for every $1,000 of taxable value, for example about $100 a year on a home with $100,000 of taxable value for school purposes. [10, 11]
━━━━━━━━━━ JUDICIAL RETENTION · YES OR NO FOR EACH JUDGE
Also on the Ballot: Judicial Retention
Voters will also decide whether to retain Florida Supreme Court Justice Carlos G. Muñiz and judges of the Fifth District Court of Appeal. These are yes-or-no questions, not contests between candidates. Check your own sample ballot for the names that appear on it. [2, 10]
Before You Vote
Read the official summary and full text, check your own sample ballot, and consider each amendment separately. For local election information, visit ClayElections.gov or contact the elections office at (904) 269-6350. [2]
Foxridge Voices provides this nonpartisan explanation for public information. The official ballot and constitutional text control. This article covers the three statewide constitutional amendments and the two Clay County questions. It does not cover municipal questions, which depend on where a voter lives.
Sources
[1] Flagler County Elections Office: statewide amendment list and approval threshold.
[2] Clay County Supervisor of Elections and its Precinct Finder / sample-ballot resources.
[3] Florida Department of State: Amendment 1 official record.
[4] Amendment 1 full text, HJR 5019.
[5] Florida Department of State: Amendment 2 official record.
[6] Amendment 2 full text, HJR 1215.
[7] Florida Department of State: Amendment 3 current title and summary.
[8] Amendment 3 enrolled constitutional text, CS/HJR 1F.
[9] Florida House: CS/HJR 1F final staff analysis.
[10] News4JAX: 2026 Voter’s Guide, Clay County Charter Amendment and School Board Referendum.
[11] Clay Today: School district says One-Mill referendum only renews, not adds, ad valorem tax.
[12] Florida Office of Economic and Demographic Research: Salaries of Elected County Constitutional Officers, FY 2025-26 and FY 2026-27 salary calculations.
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