Moving to Jacksonville? Why December 31, 2026 Matters for Your Property Taxes

Florida voters approved Amendment 3 on November 3, 2026. For most current Florida homeowners, it raises the homestead exemption on non-school property taxes to $150,000 in 2027 and $250,000 in 2028. People moving to Florida from another state follow a different schedule for their first years.

The dividing line is December 31, 2026. If you're planning a move to Jacksonville, this is worth understanding now. Not so you rush anything, but so you can plan with clear eyes. Below we explain the rule as reported, show a side-by-side example, and list what's still unsettled.

The rule, as reported

Per the amendment text quoted in Florida TaxWatch's guide, a person who "had not maintained a permanent residence in this state as of December 31, 2026" gets a non-school homestead exemption of up to $50,000. That's about the same level homeowners have today.

The larger exemption kicks in "beginning with the fifth year of exemption." Everyone, new resident or not, keeps the same $25,000 exemption from school taxes.

Two other pieces:

• Local option starting in 2030. On or after January 1, 2030, a county or city may shorten the five-year requirement by a two-thirds vote of its governing body, for a critical local need.
• Homestead basics still apply. To get any homestead exemption, you must own and occupy the home as your permanent residence on January 1 and file with the Property Appraiser by March 1.

For the full picture of what changed for all homeowners, see Amendment 3 passed: what it means for Jacksonville homeowners.

The five-year path

Here's how the text reads, using a simple example. Say you move from out of state in 2027, buy a home, and live in it on January 1, 2028. Your first year of exemption would be 2028.

• Years one through four (2028 to 2031): up to $50,000 off non-school taxes, plus $25,000 off school taxes.
• Year five (2032): the full non-school exemption, which by then would be $250,000 adjusted for inflation.

Reports describe the wait slightly differently. Some say the fifth year "of exemption" and others the fifth year "of residency." Exactly how years are counted is the kind of detail implementing rules may address, so confirm before you plan around it.

Side by side: same home, 2028

Here's the difference on a homesteaded home inside the City of Jacksonville (not the Beaches or Baldwin) with an assessed value of $350,000 in 2028. This assumes 2025 rates stayed the same: 6.3430 mills for schools and 11.3982 mills for non-school taxes, per the Duval County Property Appraiser. A mill is $1 per $1,000 of taxable value.

That's a gap of roughly $2,280 a year during the new resident's first four years of exemption. Treat it as an illustration. Rates for 2027 and 2028 haven't been set, assessed values change, and the implementing law could adjust the details.

Keep in mind the exemption comes off assessed value, which can differ from the price you pay. For how that works, and why taxes often reset after a purchase, see why property taxes jump after buying in Jacksonville.

What's still unclear

• How "permanent residence" will be shown. The text uses a residence test, not a homeownership test. What proof counts, and how it's checked, hasn't been spelled out. Expect the Legislature's implementing law to address procedures.
• Moving within Florida. Based on the text as reported, someone who maintained a permanent residence in Florida on December 31, 2026 would not appear to be a new resident, even if they move to Jacksonville from another Florida city later. Confirm your own situation.
• Portability. Under current law, Florida homeowners can move up to $500,000 of their Save Our Homes benefit to a new Florida homestead. The summaries we reviewed don't explain how that interacts with the new rules.
• Possible legal questions. Before the vote, The Real Deal reported that the new-resident wait could face legal challenges, noting the Florida Supreme Court struck down a similar five-year wait decades ago. No ruling on this measure has been reported.
• Local rates. The amendment changes exemptions. It doesn't set millage rates, which local governments decide each year.

Practical steps if you're relocating

We can't give legal or tax advice, and the rules here are still being finalized. What we can share is how to get good answers:

1. Talk to the Duval County Property Appraiser. Ask how they expect to apply the December 31, 2026 test once procedures are set.
2. Talk to a tax professional about your specific timeline and situation, especially if you're moving within Florida or using portability.
3. Remember the calendar. Homestead requires owning and occupying the home on January 1 and filing by March 1. A purchase that closes after January 1 generally means your first exemption year is the following year.
4. Budget conservatively. When you compare homes, estimate taxes using the new-resident exemption until you've confirmed otherwise.
5. Don't let one rule drive the purchase. The right home, at the right time, for your family still matters most. Know the rule so you can plan around it.

The bottom line

Amendment 3 draws a line at December 31, 2026. People who hadn't maintained a permanent residence in Florida by then get about today's non-school exemption until their fifth year of exemption. On a $350,000 assessed Jacksonville home, that could mean roughly $2,280 a year more in 2028, if rates hold. The details are still being written, so confirm with the Property Appraiser or a tax professional before you make plans.

Planning a move to Jacksonville? We'll help you understand the full cost of a specific home, taxes included.