DeSantis Pushes for Summer Special Session on Florida Property Tax Elimination Plan

TALLAHASSEE, FL — Florida Governor Ron DeSantis announced in late April that he will call the state legislature back for a special session this summer to consider a constitutional amendment that would phase out and ultimately eliminate property taxes on primary residences. The governor, speaking to the National Mining Association in Palm Beach on April 28, confirmed his intention to revive the proposal after it failed to pass during the regular legislative session. He indicated the special session would likely convene in June or later, pushing a tight timeline for lawmakers who face an August deadline to place any proposed constitutional amendment on the November 2026 ballot. “We’ll be working with the Legislature, not this week, not probably May, but probably after that, to do a Special Session on putting this on the ballot,” DeSantis stated. The measure would first require a supermajority vote of 60% in both the Florida House and Senate. If successful, it would then need approval from 60% of Florida voters in the general election to be enshrined in the state constitution. The proposal aims to provide what DeSantis called “graduated relief” from homestead property taxes. “Our goal would be: Homestead properties would be exempt from property tax,” he explained. Acknowledging the significant fiscal impact, the governor suggested a phased-in approach, potentially starting with an increased exemption that would grow over time until reaching full elimination. He also floated the idea of using state surplus funds to help local governments manage the transition. “I’ve even said we’ll give some of our surplus to help with the transition,” he noted. While the concept of eliminating homestead property taxes sounds appealingly simple, the implementation would create significant financial and operational uncertainty for businesses across Florida. In our experience, major shifts in a state's tax base often lead to unforeseen consequences, such as new fees or an increased tax burden on commercial properties and other revenue sources as local governments scramble to fill budget gaps. The plan faces considerable skepticism regarding its long-term financial viability. Property taxes are the primary funding mechanism for counties, cities, and school districts, paying for essential services like police and fire departments, infrastructure projects, and public schools. Critics warn that removing such a large portion of the tax base would starve local governments of necessary revenue, particularly in fast-growing areas already struggling to keep up with population influx. Further complicating the financial picture is the questionable stability of the state surplus DeSantis has offered as a backstop. According to a Long-Range Financial Outlook presented last year, Florida is projected to face budget deficits beginning in the 2027-28 fiscal year. DeSantis, who is term-limited, will leave office in January 2027, leaving his successor to manage the fiscal fallout of the policy should it pass. Political analysts have pointed to the timing and lack of detail as a strategic move. By delaying a special session until summer and keeping the specifics of the plan vague, the governor can capitalize on the general popularity of tax cuts while avoiding difficult questions about the trade-offs. “It sounds like a political winner. Everyone likes tax cuts. But it could be a real loser when local governments don’t have the money to do what we expect them to do,” said Charles Zelden, a political scientist at Nova Southeastern University. “But DeSantis won’t be the one dealing with the aftermath.” This volatility makes long-term financial planning exceptionally difficult for small and mid-sized companies. Business owners depend on the very services—from infrastructure maintenance to police and fire protection—that would be at risk. A drastic cut without a fully-vetted, sustainable replacement revenue stream is a major gamble that could impact property values and the overall business climate. For companies operating in or considering a move to Florida, this proposal introduces a new layer of complexity that demands careful monitoring. Proactive planning is essential, which is why our tax preparation and compliance services focus on helping clients navigate these exact kinds of legislative shifts. Business leaders grappling with this uncertainty can get clarity on their specific situation by contacting C&S Finance Group LLC at csfinancegroup.com. During the regular session, the Florida House passed a version of the tax elimination plan, but it did not advance further. The governor's call for a special session forces the issue back onto the legislative agenda, creating a high-stakes summer for lawmakers, who are generally barred from fundraising during legislative sessions. All eyes will now be on Tallahassee to see when the governor officially calls the session and what specific language the proposed amendment will contain. The ensuing debates will determine whether Florida voters will face a monumental decision on the state's tax structure this November.