Sarasota News Events:
As of November 2025, there is no single new, fully enacted “DeSantis homestead exemption” law that changes the base exemption amount statewide. However, Governor Ron DeSantis has proposed plans for significant property tax relief, and a minor change to the existing exemption amount for 2025 was made due to a voter-approved amendment.
Current Law for 2025 Tax Year
For the 2025 tax year, the standard Florida homestead exemption is up to $50,722 in total.
- The first $25,000 of assessed value is exempt for all local government and school district taxes.
- The second portion applies to the assessed value between $50,000 and $75,000 and does not apply to school district taxes. This second portion has been adjusted for inflation due to Amendment 5, which was approved by voters in November 2024 and became effective January 1, 2025. The current value of this second exemption for 2025 is approximately $25,722, bringing the total potential exemption to $50,722.
DeSantis Proposals for 2026 and Beyond
Governor DeSantis has been a vocal advocate for substantial property tax relief and has called for the elimination of property taxes for homesteaded properties entirely through a future constitutional amendment.
Current legislative activity for the 2026 session (which begins in January 2026) is heavily focused on various property tax relief proposals, which could include changes to the homestead exemption:
- Property Tax Rebates: In March 2025, DeSantis proposed a plan for $1,000 rebates for homesteaded properties to cover state-mandated school property taxes, a measure that would not require a constitutional amendment and could be implemented sooner than other major changes.
- House Proposals: In October 2025, the Florida House released several proposals as potential 2026 ballot initiatives, including creating a new homestead exemption equal to 25% of the assessed home’s value, or phasing out non-school homestead taxes over 10 years.
- Constitutional Amendments: Any major change to the current homestead exemption structure, such as those being discussed in the legislature, would likely require a constitutional amendment approved by Florida voters.
Homeowners must apply for the homestead exemption with their county property appraiser by the deadline (typically March 1st each year) to receive the benefit
