Florida voters will decide Nov. 3 whether to approve Amendment 3, a constitutional measure that would substantially increase the homestead property-tax exemption for qualifying homeowners.
For Canadian snowbirds, who own property in Florida, the proposed tax overhaul comes with a twist: the biggest break would go to permanent Florida residents, while seasonal homeowners, including Canadians, could remain part of the tax base.
The proposal in May grew out of Republican Gov. Ron DeSantis’ campaign to reduce, and eventually eliminate, property taxes on homesteaded homes. He said that Florida could afford the change because “Property tax revenue collected by local governments has nearly doubled in the past seven years.”
He also made clear who would remain outside the main relief.
“We are focusing on homestead. Obviously they tax property that are non-homestead: Residential, Airbnb, Canadian snowbirds, commercial,” DeSantis said in an interview with Fox News in June.
In 2025, while arguing against a sales-tax cut, he said he wanted “Canadian tourists and Brazilian tourists” to help subsidize Florida while residents received tax relief.
That is significant for Canadians, who make up a large share of Florida’s seasonal property owners.
The amendment, approved by Florida lawmakers, would increase the non-school homestead exemption from the current US$50,000 to US$150,000 in 2027 and US$250,000 in 2028. It would also reduce the annual cap on assessment increases for non-homesteaded properties from 10 per cent to five per cent.
In other words, the measure does not create a tax specifically targeting Canadians. Rather, Canadians who own properties that do not qualify for the permanent-resident homestead exemption would not receive the main tax break.
If approved by at least 60 per cent of Florida voters, Amendment 3 would take effect Jan. 1, 2027.
For Canadians, who own a winter home in Florida, the issue is therefore less about a new Canadian-specific tax than about who qualifies for the largest property tax relief and who remains responsible for local property taxes as Florida reshapes its tax base.
