DeSantis demands special session to finalize new tax laws by New Year

Gov. Ron DeSantis intends to call a special legislative session before leaving office in January to finalize the implementation of Amendment 3. He stated this goal during a news conference held Wednesday. The amendment, which voters approved on Tuesday, takes effect on Jan. 1. DeSantis wants the specific implementation details settled before his term concludes. He said the date for the session is up to the two chambers of the Legislature to determine.

The amendment expands property tax exemptions for Florida homeowners. It increases the homestead exemption for non-school taxes from $50,000 per year to $150,000 in 2027. The exemption rises to $250,000 in 2028. State economists estimate that full implementation could reduce local government revenues by up to $12 billion annually. The first two years of these tax exemptions are already set in the Florida Constitution. The special session would address how legislators can eventually expand exemptions to the full value of homes.

DeSantis argues the session is necessary to prevent local governments from shifting taxes to other forms. He said he wants to stop local officials from doing an end-run around the amendment by taxing residents in other ways. Lawmakers skeptical of the amendment have questioned how local governments will function with decreased revenue. Some local leaders suggested that fee-based government services might be the only way to maintain current operations.

Former state Sen. Jeff Brandes, president of the nonpartisan Florida Policy Project, criticized the governor’s approach. Brandes, who campaigned against Amendment 3, said he sees no reason for the Legislature to return to special session under DeSantis’s administration. He believes an implementing bill can be the first item of the 2027 legislative session. Brandes noted that many legislators are still reading the amendment and trying to understand its full impact because they did not expect it to pass.

Brandes warned that the legislative process will be complicated. He said lawmakers will have to build an entire process for cities that operate under Amendment 3 if they consolidate into counties. He noted that some counties are not interested in absorbing cities. Brandes described the potential special session as a process of creating a skeleton outline and then filling in the holes for the next five years. He stated that the implementation would not go smoothly.

Incoming legislative leaders have expressed doubt about holding a special session before January. On a podcast recorded before the election, Senate President-Designate Jim Boyd said the Senate believes much of the amendment is self-executing. Boyd said he personally believes the implementation language can wait until the new administration reconvenes in January. He said the new administration ought to have a say in the process.

House Speaker-Designate Sam Garrison said Amendment 3 will dominate the upcoming session. He described the issue as very complicated and noted that it cannot be rolled out and implemented in three days. Garrison said he prefers to be right rather than quick. He added that he does not want to pre-judge the process because he believes in playing the hole he is on.

The amendment was the only one of three on the ballot to garner more than 60% support from voters. That threshold is required to pass state constitutional amendments. However, the amendment did not receive 60% support in any of the five least populated counties in the state. In Liberty County, the least populous county, the measure received approximately 58% support. Franklin County recorded 47% support, and Lafayette County recorded 57% support.

Rural counties voiced concern that they might not be able to function under the new tax structure. DeSantis said he wants to work with legislators to create a fund for smaller counties. The fund would help ensure these areas can pay for core needs. DeSantis described the amendment as a breath of fresh air for people. He said he is glad he was involved with the measure and wants to make sure it is implemented correctly.

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