Limitation on the Assessment of Real Property Used for Residential Purposes
Sponsor: Florida Legislature
The marker is the 60% share this measure needed to pass.
In plain English
This amendment would authorize the Florida Legislature to pass a law prohibiting residential property tax assessments from accounting for flood-damage improvements (such as elevated structures or reinforced foundations) when calculating the property's taxable value. Property owners who make such improvements would not see their assessed values increase as a result of those specific upgrades.
Arguments for and against
Attributed claims extracted from the public record. Neither side is endorsed here.
Proponents argue that exempting flood-resistant improvements from property tax assessment would incentivize homeowners to invest in flood mitigation, reducing future disaster damage and recovery costs while rewarding property owners who voluntarily harden their homes against climate risks.
Opponents argue that exempting flood-resistant improvements from assessed value would reduce municipal and school district tax revenues, shift the tax burden to other property owners, and question whether the state should subsidize individual property improvements through foregone tax revenue.
Voter considerations
The measure required a 60% supermajority to pass and failed with 58.79% voting in favor; voters may consider whether tax policy should incentivize specific property improvements and whether revenue impacts on local government services are acceptable.
Who's behind this measure?
Public positions and campaign money—not a recommendation for how to vote.
Supporting groups and campaigns
No attributed groups on file.
Committee totals have not been collected. This does not mean $0.
Opposing groups and campaigns
- Brevard County Democratic Party (opens in a new tab)Secondary reporting
- Lake County Democratic Party (opens in a new tab)Secondary reporting
- Marion County Democratic Party (opens in a new tab)Secondary reporting
More groups (4)
- Orange County Democratic Party (opens in a new tab)Secondary reporting
- Seminole County Democratic Party (opens in a new tab)Secondary reporting
- Sumter County Democratic Party (opens in a new tab)Secondary reporting
- Volusia County Democratic Party (opens in a new tab)Secondary reporting
Committee totals have not been collected. This does not mean $0.
Dated snapshots, not live totals. Missing amounts are not zero. Committees are shown separately.
About sources & coverage
Group positions come from the linked sources. Secondary reporting and first-party statements are distinct from official filings. Committee-wide totals may fund other measures; they are not allocations to this measure. Donor amounts are already part of receipts; neither donors nor overlapping snapshots are added together.
Groups as listed by Ballotpedia (secondary reporting), retrieved 2026-11-07: campaigns, parties, unions and organizations; elected officials and candidates omitted. No supporting groups found in verified sources.
No verified ballot-measure committee finance (Yes/No committees) on file for this measure yet. This is a gap in our records, not a $0 total.
Official ballot summary
Proposing an amendment to the State Constitution, effective January 1, 2023, to authorize the Legislature, by general law, to prohibit the consideration of any change or improvement made to real property used for residential purposes to improve the property's resistance to flood damage in determining the assessed value of such property for ad valorem taxation purposes.
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