### What it actually does
Right now in 2026, you get two homestead slices:
- $25,000 off all taxes, including school taxes
- ∼$51,411 off non-school taxes (that second $25K is inflation-adjusted)
Amendment 3 raises only the non-school part:
- $150,000 exemption starting Jan 1, 2027
- $250,000 exemption starting Jan 1, 2028
- Then inflation-adjusted starting 2029
It does NOT eliminate taxes. School district taxes and non-ad valorem fees like solid waste, fire, stormwater still apply. Nothing changes on the bill due this November 2026 — if it passes (needs 60% statewide), it takes effect Jan 1, 2027.
It also lowers the annual assessment increase cap for non-homestead properties — rentals, second homes, commercial — from 10% to 5%.
### The $150K to $250K math for your homeowners
Think of exemption as the amount Collier County can't tax for non-school levies.
Example 1 — $400K assessed home in Golden Gate (very common):
- Current: ~ $400K - $51K = $349K taxable for non-school
- 2027 with Amendment 3: $400K - $150K = $250K taxable
- 2028: $400K - $250K = $150K taxable
That's ∼$100K less taxable value in year 1, and ∼$200K less by year 2.
Example 2 — $250K assessed condo:
- Current taxable ~ $200K
- 2027: ~ $100K taxable
- 2028: potentially $0 taxable for county/city non-school levies — you'd still pay school taxes
Savings depend on millage — Collier County, City of Naples, and independent districts all set their own rates — but at ∼10 mills combined non-school, every $50K of extra exemption is roughly $500/year off. So $150K extra = ∼$1,500/yr, $200K extra = ∼$2,000/yr.
### The timing rule everyone in Naples needs to know
- If you're a Florida resident with homestead by Dec 31, 2026: You get the full $150K in 2027 and $250K in 2028 immediately.
- If you move after Dec 31, 2026: You get the current homestead only, then wait until your 5th year to get the bigger exemption. Starting Jan 2030, a county/city can vote by 2/3 to reduce that 5-year wait.
This is your urgency talking point for buyers on the fence and seasonal residents converting to full-time.
### Client talking points tailored to SWFL
1. "It's for your primary home only." Investment properties and second homes in Naples don't get the $150K/$250K, but they do benefit from the slower 5% assessment cap.
2. "School taxes stay." Amendment 3 is a reduction, not elimination — a great reality check for clients expecting a zero bill.
3. "Golden Gate Estates still qualifies." Homestead acreage limit is 1/2 acre inside a city, 160 acres outside a municipality, so most Estates lots are fine as long as it's permanent residence.
4. "File now." For sellers becoming buyers, stress filing homestead by Jan 1 and meeting that Dec 31, 2026 residency cutoff to lock in day-one benefits.
Want me to run the exact savings for a specific assessed value and Collier millage you have under contract?
With Idis, the real estate process feels clear, personal, and manageable. She takes the time to understand each client's priorities, offer straightforward guidance, and make sure they feel supported at every step. Whether it's a first home, a move for the family, or a new investment, Idis is there to make the process feel easier from start to finish.
