Moving to Florida Before December 31, 2026: The Amendment 3 Residency Deadline

Why December 31, 2026 matters if you plan to move to Florida

If you plan to move to Florida in the next year, the date you become a resident may now be worth thousands of dollars a year. Amendment 3, on the November 3, 2026 ballot, would raise the homestead exemption for non-school property taxes to $150,000 in 2027 and $250,000 in 2028. The official ballot summary adds one condition that matters to anyone relocating: people who are not Florida residents on December 31, 2026 would start with the current exemption and wait until their fifth year of homestead to receive the larger one.

By Erika Schell, P.A. | October 2026

Key takeaways

• If Amendment 3 passes, people who move to Florida and become permanent residents by December 31, 2026 qualify for the larger homestead exemption when they claim homestead.
• Anyone who moves to Florida on or after January 1, 2027 starts with a $50,000 exemption and waits until the fifth year of homestead for the larger one.
• Residency and homestead are separate tests: to claim homestead for 2027 you must own and live in the home on January 1, 2027 and file by March 1, 2027.

What Amendment 3 would change

Amendment 3 (CS/HJR 1F) is titled “Increased Homestead Exemption; Lower Cap on Increases in Non-Homestead Property Assessments.” If at least 60% of voters approve it, it takes effect January 1, 2027. According to the Florida Division of Elections ballot booklet, it would:

• Raise the homestead exemption that applies to non-school property taxes to $150,000 in 2027 and $250,000 in 2028, with inflation adjustments starting in 2029.
• Keep the school-tax exemption at the first $25,000 of assessed value.
• Lower the annual cap on assessment increases for non-homestead property, such as second homes and rentals, from 10% to 5% for non-school taxes.

For context, the homestead exemption today is $25,000 for all taxes plus a second, inflation-adjusted amount that excludes school taxes. The Florida Department of Revenue lists the combined 2026 figure at $51,411. I explain the full proposal, with a Miami example, in my Florida Amendment 3 guide.

The December 31, 2026 residency rule

The ballot summary says that “persons who are not Florida residents on December 31, 2026, will receive the existing homestead exemption upon qualifying for a homestead exemption, with the increased homestead exemption beginning with the fifth year of exemption.” Property appraisers who have published guidance read this the same way. The Pinellas County Property Appraiser explains that owners who are permanent Florida residents as of December 31, 2026 would be eligible for the larger amounts beginning in 2027, while those who become residents in 2027 or later start with $50,000 and move to the larger exemption in the fifth year.

The test in the ballot language is residency, not ownership. The Volusia County Property Appraiser notes that people who establish Florida residency by December 31, 2026 would be eligible for the higher amount when they later buy and apply for homestead. The summary also says the new-resident rule applies “to the extent permitted by the U.S. Constitution,” so a legal challenge is possible. Treat the deadline as real, but do not make a purchase decision on this rule alone.

Residency is not the same as homestead

Two different clocks are running, and buyers often mix them up:

1. Florida residency by December 31, 2026. This is the Amendment 3 test. It is about where your permanent home is, and you prove it with documents.
2. Homestead on January 1. Under Florida law, you must hold title and live in the home as your permanent residence on January 1 of the tax year, then apply with the Miami-Dade Property Appraiser by March 1.

In practice, a buyer who becomes a resident and closes on a Miami home before January 1, 2027 could apply for homestead for 2027 and, if Amendment 3 passes, receive the $150,000 non-school exemption that year. A buyer who becomes a resident in December but closes in March 2027 would claim homestead starting in 2028.

How to establish Florida residency before the deadline

There is no single residency certificate. You build a record that shows Florida is your permanent home. These are the usual steps:

• File a Declaration of Domicile. Florida Statute 222.17 lets you record a sworn declaration with the Clerk of the Circuit Court in your county, stating your Florida address and your former residence.
• Get a Florida driver license. New residents must obtain one within 30 days of becoming a resident, according to the Florida Department of Highway Safety and Motor Vehicles.
• Register your vehicles in Florida and update your insurance.
• Register to vote in Miami-Dade if you are a U.S. citizen.
• Move your paper trail: bank statements, tax filings, utility accounts, and your employer records should point to your Florida address.

The Miami-Dade Property Appraiser accepts items such as a Florida driver license, vehicle registration, voter registration, and a recorded Declaration of Domicile as proof of residency when you apply for homestead.

What this means for a buyer relocating to Miami

For buyers coming from New York, Chicago, or abroad, plan the timeline backward from two dates: December 31 for residency and January 1 for homestead. If you already have a home under contract, aim to close before the end of the year and move in. If you are still searching, you can establish residency first, for example by renting, and buy later. Read my guide to relocating to Miami and the version for buyers moving from the Northeast for the rest of the checklist.

The savings are a fixed dollar amount, not a percentage of the price. Once your assessed value is above $250,000, the extra exemption is the same on a $900,000 condo as on a $4 million waterfront home, so the decision should still be driven by the right property, not by the tax rule.

If you own a second home in Florida

Owners of second homes and rentals cannot claim homestead, so the larger exemption does not apply to them. Amendment 3 would still help them through the lower 5% cap on yearly assessment increases for non-school taxes. If you are considering making your Miami property your primary home, the residency date above is the one to plan around. Learn how homestead portability works if you already own a homestead elsewhere in Florida.

Frequently Asked Questions

Do I need to own a home in Florida by December 31, 2026?

No. The Amendment 3 ballot summary refers to Florida residents on December 31, 2026, not to owners. To claim homestead for a given year, however, you must own and occupy the home on January 1 of that year and apply by March 1.

What happens if I move to Florida in 2027?

If Amendment 3 passes, you would start with the existing homestead exemption of $50,000, adjusted for inflation, and receive the larger exemption beginning with your fifth year of homestead.

How do I prove I became a Florida resident?

Common proof includes a recorded Declaration of Domicile under Florida Statute 222.17, a Florida driver license, Florida vehicle registration, voter registration, and bank and tax records at your Florida address.

Does Amendment 3 reduce school property taxes?

No. Only the first $25,000 of assessed value remains exempt from school taxes. The larger exemption applies to county, city, and other non-school levies.

Is the Amendment 3 deadline guaranteed?

No. It depends on 60% of voters approving the amendment on November 3, 2026, and the ballot summary notes the new-resident rule applies to the extent permitted by the U.S. Constitution.

Planning a move to Miami before year-end?

I help relocating clients line up residency, closing, and homestead dates so nothing is missed. Reach out through the contact page or call (786) 801-4442. You can also download my free Luxury Buyer’s Guide. I work in English and Spanish.

Lea esta guía en español: mudarse a Florida antes del 31 de diciembre.

About Erika Schell, P.A.
Erika Schell is a Luxury Certified REALTOR® with The Keyes Company, affiliated with Forbes Global Properties, and an 8-time Top Producer at Keyes Doral serving buyers, sellers, and investors across Miami-Dade County. Florida Real Estate License #3366404. With a Master’s in Finance and more than 20 years of corporate experience, Erika brings the precision of a financial analyst to every luxury transaction. This article is general information, not legal or tax advice, and Amendment 3 depends on the November 3, 2026 vote; confirm your situation with a Florida attorney or tax professional. Sources: Florida Division of Elections, 2026 constitutional amendments booklet; Pinellas County Property Appraiser, Amendment 3 FAQ; Florida Statutes 222.17; Miami-Dade Property Appraiser, homestead exemption.