Florida residents should pay attention to three major 2026 developments: new congressional district boundaries, the state budget, and a proposed property tax amendment. These Florida legislative updates could affect what appears on the ballot, how local services are funded, and what homeowners may see on future tax bills.
Key Takeaways:
The Florida Legislature convened multiple special sessions this year, each addressing an issue that will affect residents across the state. If you have not been following all three, here is what you need to know.
Governor DeSantis signed a newly approved congressional redistricting map into law, with the new district boundaries set to take effect for the 2026 election cycle. Multiple legal challenges remain pending, but the Florida Supreme Court has allowed the map to remain in effect while litigation proceeds.
The practical impact: most districts changed in some way. District 21, which stretches from Port St. Lucie to just north of West Palm Beach, saw some of the largest shifts in boundaries. When you receive your ballot in November, the races and candidates on it may look different from what you are accustomed to. That is not an error.
After failing to reach agreement during the regular session, lawmakers approved a $114.5 billion state budget for the 2026-27 fiscal year. The Governor signed it along with his line-item vetoes, some of which had direct local impact. Palm Beach State College's remodeling fund was among the items vetoed.
For HOAs and condo associations and the residents they serve, the budget matters beyond the headline number. Local governments rely on state funding to support services that associations and their owners depend upon a daily basis. Shifts in funding filter down in ways that are not always immediately visible but expect that park maintenance and road repair might not be as good as last year.
This is the item with the most direct impact on homeowners and it has the most moving parts.
The Legislature passed a proposed constitutional amendment titled "Save Our Homes from Excessive Property Taxes" during a special session in early June. This Florida property tax amendment goes to voters on November 3, 2026 and requires 60 percent approval to take effect.
If ratified, the homestead exemption would rise from $50,000 to $150,000 for the 2027 tax year, then to $250,000 in 2028, with the amounts indexed to inflation beginning in 2029. The expanded exemption applies to the non-school portion of property taxes only. School district levies are not affected.
For businesses and non-homestead property owners, the annual cap on assessment increases would drop from 10 percent to 5 percent beginning in 2027. Owners who establish Florida residency on or after January 1, 2027, would receive a reduced exemption for their first five years before qualifying for the full amount.
One point worth clarifying for association members: this amendment, if passed, would reduce your property tax bill. It would not reduce your community association assessments. Maintenance fees, association reserves, and special assessments are set by your association's budget and respond to insurance costs, contract pricing, and reserve obligations, none of which are touched by state tax policy.
Each of these sessions produced something that will show up in residents' lives in a concrete way, whether on a ballot, in a budget, or on a tax bill. The details matter and understanding them before November puts you in a better position to make informed decisions.
Campbell Property Management regularly hosts educational webinars related to legal updates, board governance, and other issues affecting Florida condominium and HOA communities. Visit CampbellEvents.org to explore upcoming webinars and educational opportunities for board members, property managers, and community association professionals.
Michael S. Weiner is a Partner at Sachs Sax Caplan Kaskel & Schner, PLLC, where he practices governmental and lobbying law. Mr. Weiner specializes in solving his clients' problems relating to government regulation. He is a sought-after speaker before various City and County Commissioners, Chambers of Commerce, and local civic clubs and groups about the importance of the revitalization of urban centers.