Florida voters approved a bigger homestead exemption. Palm Beach Gardens estimated it could cost the city $24 million a year, about 21% of its property tax revenue.
Florida voters approved Amendment 3 on Tuesday. Starting in 2027, it raises the homestead exemption on every property tax except school taxes. That includes the city’s.
Before the vote, Palm Beach Gardens estimated the full exemption could cost the city $24 million a year. That is about 21% of its property tax revenue.
All results are unofficial. Statewide, Amendment 3 drew 4,917,796 yes votes and 3,016,195 no votes, or 61.98%, in the Florida Division of Elections’ election night count. Constitutional amendments need 60%.
In Palm Beach County it passed with exactly 60.00%: 326,522 votes to 217,637. That is from the Supervisor of Elections’ results page, which showed all 814 precincts reporting at 2:58 a.m. Wednesday, with some mail ballots still to be counted. The page had not been updated when we checked Friday.
What the amendment does
The state’s ballot summary says Amendment 3:
- raises the homestead exemption for all non-school taxes to $150,000 in 2027 and $250,000 in 2028, then adjusts it for inflation
- gives people who are not Florida residents on Dec. 31, 2026, the existing exemption at first, with the larger one starting in their fifth year of exemption
- cuts the yearly cap on assessment increases for non-homestead property from 10% to 5%
- limits what counties and cities may spend property taxes on, such as public safety, schools, infrastructure, natural resources, debt and employee retirement, unless their governing body approves other spending
- takes effect Jan. 1, 2027
School taxes are the largest line on a Palm Beach Gardens bill, and they do not change. Our property tax guide shows how a bill here is split.
The city’s estimate
The city set out its numbers before the election on its Tax Talk page. It opposed the amendment there. These are the city’s projections, not a budget it has adopted:
- Property taxes are 70% of the city’s general fund revenue. It expects $114 million in property tax revenue in fiscal year 2027.
- A $250,000 exemption, fully phased in by 2028, could mean a loss of $24 million a year, about 21%.
- To keep revenue the same, the city’s tax rate of 5.0537 mills would have to rise to 6.5152 mills. The city calls that a 29% increase.
- Every extra $100,000 of exemption takes about $1,154 a year off a homeowner’s bill, the city said. That counts every non-school tax, not just the city’s.
The same page listed what the city said could be cut. It included 64 fewer firefighters and 35 fewer sworn officers over the first two years. It also listed shorter hours at the Burns Road Community Center, tennis and aquatic centers, and higher fees for camps and youth sports.
None of those cuts has been proposed in a budget. The city’s next budget, for the year that starts Oct. 1, 2027, is the first that would be written under the new exemption. The Tax Talk page had not been updated after the vote when we checked Friday.
Every Palm Beach County question
| Question | Result | Yes | No |
|---|---|---|---|
| Amendment 3, homestead exemption (statewide) | Passes | 61.98% | 38.02% |
| School district 1-mill tax renewal | Passes | 76.87% | 23.13% |
| County parks bonds, up to $280 million | Passes | 66.17% | 33.83% |
| Library District bonds, up to $175 million | Passes | 63.57% | 36.43% |
| Amendment 2, farm equipment tax exemption (statewide) | Fails | 58.21% | 41.79% |
| Amendment 1, budget stabilization fund (statewide) | Fails | 40.9% | 59.1% |
In Palm Beach County, Amendment 2 drew 53.96% yes and Amendment 1 drew 40.75% yes. Countywide, 576,527 ballots were cast out of 889,577 registered voters, a turnout of 64.81%, according to the Supervisor of Elections.
School tax renewed through 2031
The School District of Palm Beach County says its referendum was approved by voters. It passed 411,632 to 123,851. The 1-mill levy runs from July 1, 2027, to June 30, 2031. It renews a tax in place since 2019.
The district says the money pays teacher salary supplements that average $8,000 a year and more than 900 teaching positions in arts, music, physical education and choice programs. It also pays for school police and mental health services. See our schools guide.
Parks and library bonds
The county parks bond allows up to $280 million in borrowing, repaid over no more than 20 years from property taxes. It passed 349,320 to 178,625. The county says the parks debt line will start no earlier than fiscal year 2030, at an estimated $5 per $100,000 of taxable value, according to its parks capital projects page.
Palm Beach Gardens is in County Commission District 1, according to the county’s District 1 map. The county’s District 1 list includes:
- splash pad and pool improvements at the North County Aquatic Center
- an interpretive center at Riverbend and Loxahatchee River Battlefield Park
- Phase III at Bert Winters Park
- a new beach park at Karen Marcus Park Preserve
- sports complex work at Jupiter Farms Park
- shared public use of recreation space at Watson B. Duncan Middle School
The library question appeared only on ballots in the Palm Beach County Library District. It allows up to $175 million in bonds over no more than 20 years, according to the library system. It passed 231,550 to 132,706. The county system runs the Gardens Branch at 11303 Campus Drive.
Avenir’s district seat
One race on the ballot was decided entirely inside Palm Beach Gardens. Bill Rosenberg won Seat 2 on the Avenir Community Development District board with 1,058 votes, or 70.44%. Luis A. Vinas had 444 votes, or 29.56%. The district’s audited financial report places it in the city of Palm Beach Gardens.
The top of the ticket
Palm Beach County voted differently from the state. In the county, Democrat David Jolly took 55.53% for governor and Democrat Angie Nixon took 54.58% for U.S. Senate.
Statewide, Republican Byron Donalds led for governor with 50.02% to Jolly’s 48.71%. Republican Ashley Moody led for U.S. Senate with 50.87% to Nixon’s 47.99%. Those are the state’s election night figures.
What it means for you
- If you have a homestead exemption, the larger exemption on non-school taxes starts with the 2027 tax year. School taxes do not change.
- If you own a rental, second home or business property, its assessed value can rise no more than 5% a year instead of 10%. It gets no larger exemption.
- If you moved to Florida recently, check the residency rule above. People who are not Florida residents on Dec. 31, 2026, wait until their fifth year of exemption for the larger amount.
- Watch the city budget. The city’s estimate becomes real numbers when City Council adopts the budget for the year that starts Oct. 1, 2027.
- The school levy and teacher supplements continue through June 2031.
No Palm Beach Gardens City Council race appeared on the county’s Nov. 3 results page. See our voting guide and who to call at City Hall.
The figures will change slightly as the last mail ballots are counted. They become official when the county canvassing board certifies them.
Have your say