TALLAHASSEE, Fla. – Florida lawmakers are pushing for a new proposal that would provide landlords with property tax exemptions for their rental properties.

The bill (HJR 1257) proposes an amendment to the state Constitution that would let state lawmakers extend homestead exemptions to these rental units.

More specifically, the amendment would let lawmakers give these property owners two $25,000 exemptions.

To qualify, the property would have to:

• Be under a long-term residential lease (at least six months long)

• Be owned by someone with a homestead property in Florida

• Qualify as a homestead property if it was used as the primary home of the owner

Under current rules, the state exempts homeowners from property taxes up to a certain level of the property’s assessed value. It works as follows:

If the proposal is implemented, Florida homeowners who rent out other properties long-term would be eligible to receive the same exemptions on the leased properties.

In addition, the amendment would allow lawmakers to limit any property tax increases to 3% or the percent change in inflation — whichever is less.

The bill was approved in its first House committee meeting last week, though it has two more committees to get through before the proposal can be considered in a full House vote.

However, even if lawmakers decide to pass the legislation, it would still need to garner 60% of support from voters in the 2026 general election before it can take effect.

During last week’s committee meeting, Rep. Anna Eskamani (D-Orlando) asked whether there was the possibility of someone renting to a spouse or relative just to reap the benefits of the exemptions.

“In that case, they would be probably considered committing fraud — homestead fraud…” replied the bill’s sponsor, Demi Busatta (R-Coral Gables). “It would require the people who are getting that tax exemption on these additional properties beyond their homestead to sign an affidavit. They would have to specifically say where their homestead is located.”

The legislation is just one of several bills and amendment proposals aimed at cutting property taxes for Florida residents — a concept championed by Gov. Ron DeSantis.

“We can’t control private markets, but we can control how much they can tax you. So we’re going to be working over the next year and a half to see what we can present for voters to be able to vote in the next election for some major, major property tax limitations and reliefs,” DeSantis said during a news conference in February.

Some have argued that property taxes are necessary to fund local public services like police departments and schools. Without property taxes, state and local officials may have to fund the gap some other way or otherwise cut budgets.

On the other hand, opponents have argued that property taxes are an unfair burden on homeowners, who already have to deal with expenses associated with homeownership. In addition, tax incidence means that the impact of these taxes may trickle down to lower-income renters who may use these properties.

Regardless, HJR 1257 is set to be discussed during a Housing, Agriculture, and Tourism Subcommittee on Tuesday afternoon.

If the legislation manages to garner enough approval from legislators and the electorate, it is expected to take effect starting in 2027.