Florida Governor Targets Jan. 1 Deadline for Tax Reform Special Session

Gov. Ron DeSantis announced Wednesday that he will request a special legislative session to implement a taxpayer bill of rights before his term ends in January. The move follows the passage of Amendment 3, a constitutional change that significantly alters property tax calculations for homeowners.

During a news conference held Tuesday, DeSantis stated that the new rules must be enacted by Jan. 1. He said, “That has to be done by January 1, and we will do it by January 1.” The amendment takes effect on that date, but specific implementation details regarding tax exemptions are not yet fully codified in the constitution.

The amendment was the only one of three ballot measures to receive the required 60% support from voters. It mandates an increase in the homestead exemption for non-school taxes from $50,000 per year to $150,000 in 2027 and $250,000 in 2028. At full implementation, state economists estimate the change could reduce local government revenues by as much as $12 billion annually.

DeSantis wants the special session to prevent local governments from shifting tax burdens to other fees. He aims to stop local authorities from bypassing the amendment's protections by raising non-ad valorem taxes. However, incoming legislative leaders have expressed doubt about the timeline.

Senate President-Designate Jim Boyd told the podcast “Between the Lines with Dara Kam” that much of the amendment is self-executing. Boyd said he believes the work can wait until the legislature reconvenes in January, allowing the new administration to have a say. House Speaker-Designate Sam Garrison argued that Amendment 3 is a complicated issue that will dominate the upcoming session. He stated, “I personally am of the belief, I’d rather be right than be quick.”

Critics of the amendment question the feasibility of DeSantis's timeline. Jeff Brandes, president of the nonpartisan Florida Policy Project, said he does not see a reason for the legislature to return to Tallahassee under a DeSantis administration. Brandes suggested that an implementing bill could be the first item of the 2027 session. He noted that many legislators are still reading the amendment for the first time and trying to understand its full impact.

Brandes warned that creating a special session now would result in a skeletal outline that lawmakers would have to fill in over the next five years. He said, “None of this is going to go smoothly.” He added that cities and counties are currently terrified about how they will fund core services without the expected revenue.

Rural counties were particularly skeptical of the measure. The amendment did not reach the 60% threshold in any of the five least populated counties in the state. In Liberty County, the least populous, support hovered near 58%. Franklin and Lafayette counties recorded support levels of 47% and 57%, respectively.

DeSantis said he intends to work with legislators to create a fund for smaller counties to ensure they can cover basic needs. He described the amendment as a “breath of fresh air” for people and said, “I’m glad that since I was involved with this, I want to make sure that we land it right.”

Lawmakers are scheduled to be in Tallahassee for a mostly ceremonial organizational session the week of Nov. 30. Neither chamber responded to requests for comment regarding the special session on Wednesday afternoon.