Florida’s 2026 legislative session produced one of the most important developments affecting Canadian snowbirds in recent years. What began as a discussion about providing tax relief to Florida homeowners quickly evolved into a debate that had the potential to significantly increase property taxes for seasonal residents. Thanks in part to ongoing advocacy efforts by the Canadian Snowbird Association (CSA), lawmakers ultimately adopted a more balanced approach that protects snowbirds from potential tax increases, while providing meaningful benefits to owners of non-homesteaded properties. Earlier this year, Governor Ron DeSantis and members of the Florida legislature began exploring major reforms to the state’s property tax system. Among the concepts being discussed was the possibility of dramatically reducing ‒ or eventually eliminating ‒ the non-education portion of property taxes on homesteaded properties. While the proposal was intended to provide relief to permanent Florida residents, it raised significant concerns for Canadian snowbirds. Local governments throughout Florida rely heavily on property taxes to fund essential services such as police and fire protection, emergency response, roads, water and sewer infrastructure, parks and libraries. Although school taxes would have remained in place, there was a serious proposal in the Florida House of Representatives that would have eliminated much of the non-school portion of property taxes on homesteaded properties as early as January 1, 2027. This would have created a substantial funding challenge for local governments. The Canadian Snowbird Association quickly identified a serious potential consequence. If homesteaded homeowners were no longer paying a significant portion of local property taxes, local governments would still need revenue to maintain services. Without an alternative funding source, there was a real risk that a greater share of the tax burden could shift onto non-homesteaded properties. For snowbirds, this was particularly concerning. Because most Canadian seasonal residents do not qualify for Florida’s homestead exemption, their properties are classified as non-homesteaded. Had local governments lost a large portion of their tax base, taxes on non-homesteaded properties could have risen significantly to make up the difference. The CSA actively engaged with Florida policymakers throughout the debate, emphasizing that any reform should be carefully studied and implemented in a way that would not unfairly disadvantage seasonal property owners, who contribute substantially to Florida’s economy and communities. Ultimately, lawmakers adopted a much more measured approach. Rather than eliminating non-school property taxes, the Florida legislature approved a constitutional amendment that will appear on the November 2026 ballot. If approved by at least 60 per cent of Florida voters, the amendment would increase Florida’s homestead exemption for nonschool taxes according to the following schedule: ▶ Current exemption: $50,000; ▶ January 1, 2027: Increase to $150,000; ▶ January 1, 2028: Increase to $250,000; and ▶ January 1, 2029 and beyond: Indexed annually to inflation. While these expanded exemptions primarily benefit permanent Florida residents who qualify for homestead status, lawmakers also included a provision that potentially represents a major victory for Canadian snowbirds. The legislation reduces the annual assessment growth cap on non-homesteaded properties from 10 per cent to five per cent, beginning in 2027. For many CSA members, this may be the most important aspect of the entire package. Again, unlike homesteaded homeowners, seasonal residents generally do not qualify for Florida’s most generous property tax protections. Their homes are, instead, subject to the non-homestead assessment cap. Under the current system, taxable assessments can increase by as much as 10 per cent annually, even when homeowners experience no corresponding increase in income. By reducing the cap to five per cent, lawmakers have proposed to effectively cut in half the maximum annual increase in taxable assessed value for many seasonal properties. This would provide greater predictability, help moderate future tax increases and offer important protection during periods of rapid real estate appreciation. The proposed new cap is especially significant because it provides a direct benefit to snowbirds who would not otherwise qualify for the expanded homestead exemptions. At a time when insurance premiums, condominium fees and other housing costs continue to rise, slowing the growth of taxable assessments will help preserve the affordability of owning a winter home in Florida. The CSA has been advocating for this reduction for many years and strongly supports this provision because it recognizes the important contribution which seasonal residents make to Florida’s economy, as well as ensuring that non-resident property owners receive meaningful consideration in future tax reforms. Perhaps most important, the final legislation avoided the risk of an immediate and dramatic shift in the property tax burden onto seasonal residents. Instead of implementing sweeping changes on January 1, 2027, lawmakers chose a gradual approach that allows voters, policymakers and local governments additional time to evaluate future reforms. The outcome of the 2026 legislative session demonstrates the importance of having a strong voice at the table when major policy decisions are being considered. By working with policymakers throughout the process, the Canadian Snowbird Association helped to ensure that the interests of seasonal property owners were recognized and protected. For Canadian snowbirds, avoiding a potentially harmful tax shift while securing a valuable reduction in the non-homestead assessment cap represents a significant advocacy victory and one that will benefit members for years to come, if approved by Florida voters in November. President’s Message Garry McDonald CSA President 12 | www.snowbirds.org
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