- A Leon County judge ruled Florida's Amendment 3 ballot language must be rewritten for noncompliance with state law and gave 10 days to submit new wording.
- The amendment proposes increasing the homestead property tax exemption to $150,000 in 2027 and $250,000 in 2028 to reduce taxes for homeowners.
- The judge criticized the original wording for using political slogans and emotional terms, lacking clear, accurate description of the amendment's legal effects.
Florida Attorney General James Uthmeier must rewrite ballot language for Amendment 3, a November proposal to cut property taxes, after a Leon County judge ruled on Tuesday that the wording does not comply with state law.
Judge David Frank of the Second Judicial Circuit gave Uthmeier 10 days to submit a new ballot title and text to Florida Secretary of State Cord Byrd. Then, anyone will have 10 days to challenge the new wording for any deficiencies.
The ruling came after three different lawsuits claimed the language failed to be clear and to articulate the main purpose of the ballot measure. Those lawsuits were consolidated into a single case.
Frank noted that the court does not have an option to strike the proposal from the ballot. The proposal would amend the Florida Constitution to give homesteaded property owners an increased exemption from property taxes.
The current exemption removes up to $51,000 of assessed value from a property, so when the assessed value is multiplied by the millage rate, the homeowner pays less than what the full taxes would ordinarily be. The amendment would raise the exemption to $150,000 in 2027 and then $250,000 in 2028.
But Frank said the language proposed for the November ballot relied on political slogans without describing the change that would take effect.
“The ballot title and summary simply must pass muster under longstanding Florida law that demands fairness and accuracy in its description before placement on the ballot,” Frank wrote in his order.
Frank outlined the deficiencies in the wording and showed that Florida’s courts have been consistent on the same points over the years.
The proposed ballot title was “Save Our Homes From Excessive Property Taxes.” Frank pointed to a Florida Supreme Court ruling from 1994 that ruled against the use of the word “save.” The issue at the time was the proposed “Save Our Everglades.”
“The use of the term ‘save’ is rhetoric designed to elicit an emotional response and is improper,” Frank said.
He also noted that the proposed increase of the homestead exemption from $25,000 to $50,000 was popularly known as “Save Our Homes.” But the title on the ballot removed the emotional language and used “Homestead Valuation Limitation.”
Frank also took issue with the first line of the actual ballot wording: “This amendment benefits Florida taxpayers by. . ..” He said whether or not the ballot benefits Florida taxpayers is what the voters are being asked to decide.
That first line is followed by what Frank called “political taglines” that failed to reflect the actual proposed changes to state law that the ballot would implement. The taglines were as follows: “Ensuring funding for core services,” “Protecting small businesses,” and “Ensuring fairness for Florida residents.”
Frank said the amendment wouldn’t actually make any changes that ensure cities or counties keep funding core services compared to current laws. He said small businesses are equally unmentioned by the constitutional amendment and that the “fairness” is a much-debated perspective.
“Simply put, the proposed ballot title does not state the basic legal purpose of the amendment; it endorses it and diverts voters from its actual effect,” Frank said.
While Uthmeier wordsmiths the language, the rest of Florida continues to debate the perceived benefits and detriments of the proposed amendment.
Proposed ballot language
“This amendment benefits Florida taxpayers by:
Exempting homestead properties from taxation. Exempts the first $250,000 of a homestead’s value from taxation for all levies other than school district levies and requires, through general law, a schedule for full elimination.
Ensuring funding for core services. Requires local governments to use remaining property taxes solely for core public needs including public safety, education and schools, infrastructure, and natural resources.
Protecting small businesses. Limits future property tax assessments on businesses.
Ensuring fairness for Florida residents. Requires any person who establishes Florida residency after January 1, 2027, to maintain Florida residency for five years prior to receiving the increased homestead exemption. If approved, the amendment would take effect on January 1, 2027.”