Dear Friends & Neighbors,

Seal of Florida (Source: https://commons.wikimedia.org/wiki/File:Seal_of_Florida.svg, Attribution: Cut from the Uploadimage.net by the author of xrmap., Public Domain: https://en.wikipedia.org/wiki/Public_domain, Presented at: WindermereSun.com)

(Please click on red links & note magenta)

Here is a clear, neutral breakdown of Florida HB 657 and HJR 203, because they affect two areas that matter a lot to homeowners in Florida: HOAs and property taxes.

1. HJR 203 — Eliminating Most Property Taxes on Homesteads

Type: Constitutional amendment proposal
Status: Must pass the Legislature and then be approved by 60% of voters in the 2026 general election.

What it does

HJR 203 proposes to eliminate most property taxes for homestead properties (primary residences).

Key elements:

• Increases the homestead exemption by $100,000 each year for 10 years.

• By 2037, homestead property would be exempt from all property taxes except school taxes.

• Local governments would be prohibited from reducing funding for police, firefighters, and first responders below a set baseline.

Example impact

If a house is assessed at $500k:

Today:

• City + county + school taxes apply.

Under HJR 203 (eventually):

• Only school taxes remain.

So a homeowner paying $8k/year might eventually pay something like $2–3k depending on school millage.

Estimated fiscal impact

Estimates suggest:

• $13B–$18B annual loss in revenue for counties and cities if fully implemented.

Arguments supporters make

• Property taxes have grown too fast.

• Helps homeowners stay in their homes.

• Encourages homeownership.

Arguments critics make

• Local governments may:

  • raise sales taxes

  • increase fees

  • cut services

• Could shift tax burden to:

  • renters

  • businesses

  • non-homestead properties.

Description of the video, in italics, below:

The 10-Year Tax Elimination: How HJR 203 Gradually Ends Florida Property Taxes 🚨 BREAKING: Florida lawmakers are 48 HOURS away from voting on HJR 203 — the bill that could eliminate your property taxes by 2037. But here’s what NO ONE is telling you: if you own a $300K home, you could hit ZERO taxes in just 3 years, not 10. In this video, I break down the REAL math behind Florida’s 10-year “glideslope” to zero property taxes, who wins FIRST (hint: middle-class homeowners), and the constitutional guardrail that changes everything, in the video published on Jan 26, 2026, by The World Inside, as “The 10-Year Tax Elimination: How HJR 203 Gradually Ends Florida Property Taxes“, below:

My assessment

This is one of the most radical property tax proposals in Florida history.

It would move Florida closer to systems like:

• Texas-style high sales taxes

• or California’s Prop 13 style homeowner protection

But it could also dramatically change local government funding.

2. HB 657 — Major HOA Reform

Type: Statutory law reform affecting HOAs and condos.

HB 657 is a large bill rewriting parts of Florida HOA law.

Major provisions include:

1. Easier dissolution of HOAs

The bill creates a legal pathway for homeowners to terminate an HOA if the community wants it.

This is significant because currently HOAs are very hard to dissolve.

2. HOA transparency reforms

The bill increases requirements for:

• financial disclosures

• board conflict-of-interest reporting

• record keeping

and increases penalties for board misconduct.

3. Community association courts

It allows specialized court programs to handle HOA disputes.

These courts would handle issues like:

• rule enforcement

• elections

• disputes between homeowners and boards.

4. Procedural changes

Other provisions include:

• electronic voting

• arbitration rules

• rules for dissolved HOAs and easements

• new oversight reporting requirements.

Description of the video, in italics, below:

Florida is on the verge of a real estate revolution, but it might not be the dream you’re being sold. In this video, I’m pulling back the curtain on two massive pieces of legislation—HB 657 and HJR 203—that could fundamentally change homeownership in the Sunshine State forever. From a “war on HOAs” that could leave you personally liable for neighborhood lawsuits to a plan to eliminate property taxes that might actually skyrocket home prices, we are diving deep into the math the lobbyists don’t want you to see. Is Florida getting rid of taxes, or just renaming them? Let’s get into the facts, in the video published on March 4, 2026, by Florida Real Estate Insider, as “Florida’s HOAs About to Disappear? Here’s What Happens Next!“, below:

Description of the video, in italics, below:

Florida homeowners, this is a big one! House Bill 657 could fundamentally change how HOAs operate across Florida. The proposed law creates a formal process to dissolve a homeowners association, establishes a Community Association Court for disputes, and shifts how conflicts between homeowners and boards are handled, in the video published on Feb 23, 2026, by Don Harkins|Central FL & Space Coast Real Estate, as “Will Florida’s New HOA Bill Hurt or Help Property Values?” below:

Why these two bills together are interesting

They signal two large political trends in Florida:

1️⃣ Growing hostility toward property taxes

Florida politicians are increasingly exploring:

• elimination of property taxes

• replacement with consumption taxes.

2️⃣ Growing backlash against HOAs

After several high-profile HOA controversies, lawmakers are trying to:

• increase homeowner rights

• limit HOA power.

If HJR 203 passes

Positive:

• Large tax savings for homestead homeowners.

Possible negatives:

• Higher taxes on investment property

• Higher sales taxes

• possible cuts to local services.

If HB 657 passes

Potential benefits:

• More leverage for homeowners against abusive HOAs.

• Possible path to dissolve an HOA in some communities.

But:

• HOA governance could become more legally complex.   

• Let’s go deeper into the real-world implications and probability of HB 657 and HJR 203, because these two proposals could significantly reshape Florida’s property system.

  ---

  1. Realistic Probability of Passage

  HJR 203 (property tax elimination)

  For this proposal to become law, three steps must occur:

  1. Pass both chambers of the Florida Legislature with 60% support

  2. Be placed on the 2026 statewide ballot

  3. Receive 60% voter approval

  Current political signals

  Several influential Florida leaders have expressed interest in reducing property taxes, including Ron DeSantis. However, eliminating most property taxes creates massive fiscal challenges.

  Realistic probability (analyst estimates)

  Outcome	Probability
  Full elimination passes	Low (15–25%)
  Partial tax reform passes	Moderate (40–60%)
  Voters reject	Moderate

  Most analysts think the final version will likely be diluted before reaching voters.

  2. Hidden Consequences of HJR 203

  Several major consequences are often overlooked.

  A. Sales taxes would likely rise

  If local governments lose billions in property tax revenue, they would likely compensate by raising:

  • local sales taxes

  • tourism taxes

  • service fees

  • permitting costs

  Florida already relies heavily on sales taxes compared with many states.

  ---

  B. Investment property taxes could increase

  If homesteads are protected, local governments may shift the burden to:

  • rental properties

  • second homes

  • commercial properties

  This could significantly affect investors or people owning multiple properties.

  ---

  C. Infrastructure funding risk

  Cities rely heavily on property taxes for:

  • road maintenance

  • water systems

  • police and fire departments

  • schools (partially)

  Without stable funding, governments may:

  • delay infrastructure projects

  • increase impact fees

  • issue more municipal debt.

• 3. Impact on Florida Real Estate

  The effect on property values could be mixed.

  Short-term

  If property taxes drop dramatically:

  • home values may rise

  • buyers could afford higher prices

  This is similar to what happened after tax limits like California’s Proposition 13.

  ---

  Long-term

  However, if government funding becomes unstable:

  • infrastructure quality may decline

  • insurance costs could rise

  • development fees may increase.

  The long-term effect becomes uncertain.

• 4. HB 657 — HOA Reform

  HB 657 reflects growing dissatisfaction with HOAs across Florida.

  The bill targets issues that homeowners have complained about for years:

  • opaque finances

  • self-dealing boards

  • limited homeowner recourse.

  ---

  Key reform themes

  1. Stronger financial transparency

  HOAs would face stricter requirements for:

  • financial reporting

  • accessible records

  • board accountability.

  ---

  2. Easier legal challenges

  Homeowners may gain better access to:

  • dispute resolution systems

  • specialized courts for association conflicts.

  ---

  3. Pathways to dissolve HOAs

  This is the most controversial element.

  Dissolving an HOA could become easier if a large majority of homeowners vote to terminate it.

  However, practical barriers remain:

  • shared infrastructure

  • stormwater management

  • common property ownership.

• So dissolution will still be difficult in many communities.

  ---

  5. What This Means for Communities With Regard To Keeping Hens

  HOA rules such as keeping hens, these reforms could slightly shift the balance of power.

  However:

  • Covenants still remain binding legal contracts.

  • HB 657 would not automatically override HOA restrictions.

  Instead it may:

  • increase transparency

  • give homeowners better legal tools.

  Actual rule changes would still require community votes or covenant amendments.

• 6. Why These Bills Are Appearing Now

  Several broader trends explain why these proposals emerged:

  Rising property taxes

  Florida home prices increased dramatically between 2020-2024.

  Even with the Save Our Homes Amendment, many homeowners experienced large tax increases.

  ---

  HOA controversies

  Several high-profile disputes involving HOAs triggered calls for reform.

  Lawmakers are responding to growing public pressure.

  ---

  7. Strategic Considerations for Property Owners

  For homeowners or people deciding whether to invest more in Florida real estate (as you’ve been evaluating), these proposals introduce several strategic considerations:

  If property taxes drop

  Florida could become even more attractive for:

  • retirees

  • homestead homeowners.

  If tax burdens shift

  Investors and second-home owners may face:

  • higher taxes

  • increased regulatory costs.

  • Bottom Line

    • HJR 203 is a major structural proposal that could transform Florida’s tax system but faces significant hurdles.

    • HB 657 is more likely to pass and would modestly increase homeowner rights within HOAs.

    Together they reflect a broader political trend in Florida toward limiting property taxation and reducing HOA power.

  • One important update: the House version of HJR 203 no longer appears to be the slower 10-year phase-in. The House adopted amendment 357969 on February 19, 2026, and the amendment text says the homestead exemption from non-school property taxes would begin January 1, 2027. The resolution then passed the House 80-30 and was sent to the Senate Appropriations Committee.

    My practical read:

    HJR 203
    For a homesteaded Florida homeowner, this is politically attractive because it promises a very visible tax cut. But as drafted, it is also a very disruptive proposal. The Florida Policy Institute says the amended House version would leave an $18.3 billion gap in local budgets, while House-staff-based reporting cited by Newsweek put the negative cash impact at about $14.7 billion in local non-school property tax revenue. The exact number may vary by estimate, but either way the hole is huge.

    That means the real question is not “would homeowners save money?” but “who pays instead?” In practice, the pressure would likely move to some mix of higher local fees, more special assessments, higher taxes on non-homestead property, slower infrastructure spending, or reduced service flexibility, even though the proposal also says local governments may not reduce total funding for law enforcement, firefighters, and other first responders.

    I would view HJR 203 this way:

    • Good if you are protecting a primary homestead and plan to stay put.

    • Less good if you may hold additional property, vacant land, rentals, or future build lots, because those could become easier targets for shifted tax burden.

    • Risky if you care a lot about county-level service quality, infrastructure, permitting capacity, or future fee creep.

    So politically, it is powerful. Structurally, it feels more like a tax swap or tax shift than pure relief.

    HB 657
    This one looks more real to me as an actual near-term change. HB 657 passed the House 108-2 on March 5, 2026 and was then received in the Senate and referred to Rules. The bill text summary shows it does a lot more than one headline item: HOA termination procedures, record and conflict disclosures, electronic ballots, removal of presuit mediation requirements, and authorization for circuit courts to create a community association court program.

    My view of HB 657 is that it is less about “ending HOAs everywhere” and more about making HOAs more challengeable. The practical effects, if enacted, would likely be:
    homeowners get more leverage, boards get more scrutiny, disputes may become more legalistic, and badly run associations may feel more pressure. Reporting on the bill also notes increased transparency requirements, more penalties for rule-breaking board members, and concern from association advocates that eliminating presuit mediation could increase litigation costs.

  • For communities with deed-restricted neighborhoods, I would not assume HB 657 suddenly makes covenant changes easy. It probably does not. What it does do is slightly improve the bargaining position of owners who believe the board is opaque, overreaching, or procedurally sloppy. In other words, it is more of a power-balancing bill than a “freedom from HOA rules” bill. That follows from the bill’s focus on records, conflicts, dispute forums, and termination procedures.
  • My bottom line:
    HJR 203 is the bigger headline, but also the less stable and more fiscally dangerous proposal.
    HB 657 is the less flashy one, but more likely to matter in everyday Florida property life if it becomes law.

  • if I were ranking importance:
    1. HB 657 for immediate homeowner-governance consequences
    2. HJR 203 for long-run tax and market consequences

    And one more political reality: neither is done. HJR 203 still has to get through the Senate and then win 60% statewide voter approval because it is a constitutional amendment. HB 657 still has to clear the Senate.

Gathered, written, and posted by Windermere Sun-Susan Sun Nunamaker   More about the community at www.WindermereSun.com

Any comments, suggestions, concerns regarding this post will be welcomed at info.WindermereSun@gmail.com

We Need Fair Value of Solar

~Let’s Help One Another~

Please also get into the habit of checking at these sites below for more on solar energy topics:

www.sunisthefuture.net

www.kiva.org/team/sunisthefuture

www.facebook.com/sunisthefuture