It’s the beginning of a brand new year, and in just a few short days the Florida Legislature will kick off the new 2026 session. Now that the tinsel is put away (or soon will be) the thoughts of many are turned once again to the important issue of property taxes, and the ever-present issue of affording our American dream.  

I’d like to shed light on the process and hopefully demystify this possibly once-in-a-lifetime opportunity to decide how we will fund the free state of Florida. 

The first thing to understand is that the choice on how we structure our property taxes will ultimately be decided not by the governor or Legislature but by the people of the state of Florida. This issue will be placed on the ballot this coming November, and though similar in some respects, the process to place the issue on the ballot is different than the typical bill that becomes a law. 

It begins with the House creating an HJR (House Joint Resolution), which involves a legislator proposing a resolution — in this case how property taxes are levied and their parameters.  

To date, the Florida House has proposed eight different options for consideration, with one more late entry being proposed just before Christmas. (Remember, this is the beginning of the process, and all these may not be on the final menu.)  

Unlike bills, which eventually go to the governor to decide, these HJR’s will go directly to the people, and with a 60% majority those chosen will become the new mandate for Florida. 

Each of the first eight proposed HJRs have passed through the House Select Committee on Property Taxes (on which I serve). The committee has been studying the issue for months, amassing real data and seeking input from across the state as to how this will effect each district, all of which are diverse, from urban to rural, in how they attend to the needs of their constituents.  

Herein lies the rub, as they say, and it is part of the complex issue of rethinking our tax structure. In future columns, I will expound on the choices being considered, but let us limit this one to understanding the process. 

The real busyness starts this week with session, as these proposals pass through the typical committee process. There they will be scrutinized and fine-tuned, and members may pare down the list. 

Ultimately, each HJR must pass the full House by a 3/5ths vote. Simultaneously, the Senate will go through the same process, proposing its own versions. Finally, both House and Senate must agree by 3/5ths margins to pass the final resolutions to the ballot, where voters will decide our collective fate and future. 

Next time we’ll break down the proposed items on the menu. (For all you Matrix fans, this article is 100% home grown, not AI generated.)