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Introduction

Engage Estero is a 501(c)(3) non-partisan organization. Because of our tax-exempt status, we are not permitted to advise residents on how to support political candidates or how to vote on specific ballot measures. However, many Estero residents we have spoken with recently regarding the property tax issue have expressed confusion about what they are voting on and what the local consequences would be if property taxes are significantly reduced or eliminated.

The following non-partisan analysis addresses the central questions surrounding Amendment 3 on the 2026 Florida ballot to help you make an informed decision.

The Questions Posed

Q 2. What proportion of the vote in the upcoming election in Florida is required to eliminate property taxes?

Answer:  Florida's Constitution generally requires proposed constitutional amendments to receive at least 60% approval. Abstaining from the amendment doesn't count as a “No”; the 60% is calculated based on the votes cast on that measure.

However, the current 2026 Florida ballot measure does not eliminate all property taxes immediately. The measure on the ballot, CS/HJR 1-F, would exempt the first $250,000 of homestead value from non-school property taxes and require the Legislature to establish a schedule to eliminate those taxes eventually. School-district property taxes remain outside that exemption.

Q3. Has any US state totally abolished the payment of Property Taxes?

Answer: As of 2026, no U.S. state has completely abolished property taxes statewide.

Q4. Has any “advanced” country abolished the payment of property Taxes?

Answer: All OECD countries levy some form of recurrent tax on immovable property. So, there isn't currently an OECD country that has completely eliminated recurring property taxation nationwide.

Q5. What are Florida property taxes used for?

Answer:  Your property-tax bill generally pays for:

• Public schools
• County government — things such as sheriff/law enforcement, courts and corrections, roads, parks, libraries, emergency services, and other county functions.
• City government — if you live inside a municipality, a portion can go toward city services such as police, fire, roads, parks, and other municipal operations.
• Fire protection and emergency services
• Water management
• Mosquito control

School taxes are a major component of the bill.

Q 6. If over 60% vote to eliminate property taxes, how will this source of revenue be “found”?

Answer: So where could the replacement money come from? There are essentially four possibilities:

1. Higher sales taxes or other state taxes.

Florida could shift some of the tax burden from property owners to consumption. Florida already has a state sales tax, along with locally imposed discretionary sales taxes, and the Legislature has statutory mechanisms to change those rates.

2. Reduced local government spending.

If the lost property-tax revenue isn't replaced, counties, cities, and special districts would need to balance their budgets by cutting expenditures, using reserves, raising other fees, or a combination.

3. A combination of the above.

This is probably the most important practical point: the Constitution doesn't magically create replacement revenue. The Legislature would have to decide how to restructure the tax system and/or spending.

Using the 2025 figures discussed above, Florida collected roughly $59.2 billion in ad valorem property taxes, though the proposed amendment doesn't eliminate that entire amount.

The proposed amendment itself acknowledges the revenue problem: its text directs the Legislature to establish a trust fund for grants to support implementation if the amendments are adopted (Florida Senate).

In Lee County, the question isn't simply “Will property taxes disappear?” It is: How much of the approximately $2.2 billion Lee County property-tax levy would disappear, how quickly, and what combination of sales taxes, state transfers, fees, and spending reductions would replace it?

How to Contact Your State Legislators

Florida State House of Representatives:
https://www.flhouse.gov/FindYourRepresentative 

Florida State Senate:

https://www.flsenate.gov/Senators/Find 

Q 8: Given that the Village of Estero has the lowest property tax rate in Florida, does that mean that the excellent way that local taxes have been handled would count for nothing if the vote to eliminate property taxes succeeds?

Answer:  Yes. Although Estero has achieved a relatively low municipal property-tax rate through restrained spending and careful budgeting, eliminating the tax at the state constitutional level would remove the Village's ability to continue using that tax instrument.

A constitutional prohibition generally applies uniformly. If the amendment ultimately eliminates taxes on covered non-school homestead property, Estero couldn't simply maintain its existing property tax rate, despite its history of keeping it low. However, it might need to replace only a relatively small portion of its budget. A municipality that relies heavily on property taxes could face a much larger replacement requirement.

Q10. If Amendment 3 is passed and Property Taxes are eliminated does this result benefit low income and the disabled individuals?

Answer: Florida's Amendment 3 (2026) does not favor low-income individuals or disabled people as a whole, though  low-income homeowners on fixed incomes would see direct property tax relief, although many do receive property tax concessions.

But the net impact is heavily debated, and many policy experts and advocacy groups argue that the measure could financially disadvantage low-income renters and individuals with disabilities who rely heavily on local public services.

In conclusion

In brief, we have a situation where, in practical terms, the sequence is:

1. Voters: “Do you want the Constitution changed so that these property taxes are reduced/eliminated?”
2. Florida House + Senate: “If voters approve it, how do we implement it and balance local-government finances?”
3. Future legislation: Determine whether the lost money comes from state appropriations, other taxes, fees, spending reductions, or some combination.

That's a legitimate legislative structure, but it introduces uncertainty.

The Florida Senate has considered legislation that would have the state appropriate funds to offset property-tax losses for fiscally constrained counties. That legislation demonstrates one possible mechanism, but it isn't equivalent to a comprehensive statewide replacement plan.

The state's own revenue analysis also highlights an important point: Florida's property taxes are primarily local-government revenue, not state revenue. Consequently, replacing them isn't simply a matter of the state finding another $10–$12 billion in its existing budget. The money would have to come from somewhere to the counties, cities, villages, and special districts that currently depend on property taxes. (Ref. Florida TaxWatch+1)

That is especially relevant to the earlier question about Estero. If Estero has kept its municipal property-tax rate unusually low, it could still lose that revenue source under a statewide constitutional change. Whether the Legislature subsequently provides Estero with dollar-for-dollar replacement funding, or expects Estero to find the money elsewhere, is a separate decision.

How Should You Vote? The most precise answer to the questions being asked is:

The public is being asked to vote on the constitutional objective first, leaving the detailed fiscal mechanism to the Legislature. The ballot measure itself does not tell voters, “a 1% sales-tax increase will replace your lost property-tax revenue,” or any similarly specific alternative.

That distinction is important when evaluating what a “Yes” vote actually commits Florida to and what it leaves for future lawmakers to decide.

Engage Estero believes the information above is helpful and will clarify your decision on Amendment 3 on the November ballot. If you are interested in learning more about this issue, Professor Shelton Weeks recently wrote the article referenced below 1, which examined the underlying economics that will ultimately determine the effect of this amendment. Professor Weeks is a Lucas Professor of Real Estate and the director of the Lucas Institute for Real Estate Development & Finance at Florida Gulf Coast University’s Lutgert College of Business.

Reference:

1. Florida property tax repeal comes with economic trade-offs. By Shelton Weeks, Sep 1, 2026; Updated Sep 8, 2026, Gulfshore Business. https://www.gulfshorebusiness.com/inside-the-magazine/florida-property-tax-repeal-would-shift-costs-to-other-taxes/article_0c924e79-0879-44ad-b010-c702e14b7faf.html