Moving to Florida Around December 31, 2026? What Amendment 3 Changes

By James Brazil

James Brazil lives in Mérida, Mexico. He founded Swift Agent Sites and studied Classics at the University of Mississippi.

Published 11 November 2026 · Updated 11 November 2026

If you will not be a Florida resident on December 31, 2026, Amendment 3 gives you a smaller homestead exemption at first. The Department of Revenue says those newcomers get the existing exemption when they qualify, and the larger non-school exemption starts in the fifth year. The amendment takes effect January 1, 2027.

The moving date and the homestead filing date are not the same day. A truck in the driveway on December 30 does not, by itself, make you a resident or file the exemption.

What did the Department of Revenue say about new residents?

Bulletin PTO 26-21, issued after voters approved Amendment 3 on November 3, 2026, says people who are not Florida residents as of December 31, 2026 receive a $25,000 exemption on assessed value for school taxes and an exemption of up to $50,000 on assessed value for non-school taxes, once they qualify. Eligibility for the increased exemption begins with the fifth year.

The same bulletin says the amendment also raises the homestead exemption for non-school taxes for people the new-resident limit does not cover: up to $150,000 in 2027 and up to $250,000 in 2028, with inflation adjustments after that. School taxes keep a smaller exemption. Read the property side of this in what Amendment 3 does to rentals and second homes and in the homestead exemption and Save Our Homes guide. This page is about the calendar for someone whose furniture is still in another state.

Does the moving truck decide residency?

No. Homestead is a property-tax filing with the county, for a home you own and use as your permanent residence. The Department of Revenue's bulletin is about who is a Florida resident on December 31, 2026. A lease, a driver's license, voter registration, and the day you actually occupy the house can all matter, and they are not identical. Ask the county property appraiser what that office will accept. Don't treat a mover's delivery window as a legal opinion.

If you already own the house and you are only changing when you sleep there, the question is still occupancy and residency, not the bill of lading.

What should I book with the mover before I pick a date?

Interstate moves into Florida are federal, not a Florida household-mover registration. Use how interstate estimates work on a move to Florida before you compare prices. A local Florida mover, once both ends are inside the state, is a different license. See how to hire a mover registered with the Florida Department of Agriculture and Consumer Services.

On the calendar, write three dates and keep them separate:

• The day the truck loads in the old state
• The day you can occupy the Florida home
• The day you will file homestead with the county, if you qualify

December deliveries slip. Elevators, building rules, and a full interstate calendar are why a "we'll be residents by New Year's" plan fails. If December 31 is the line you care about, book earlier than the last week and ask the mover what happens if the truck is late. Get that in the estimate.

What if I arrive in January 2027?

You can still buy a home, still move, and still apply for homestead when you qualify. Under the department's description, you start with the smaller exemption amounts, and the increased non-school exemption waits until the fifth year of exemption. That is a tax difference spread over several years. It is not a reason to accept a mover who will not put the delivery date in writing.

Rentals and second homes are a different Amendment 3 rule. The non-homestead assessment cap drops from 10% to 5% starting with the 2027 roll, and it does not apply to school taxes. If you are moving into a house you will not homestead, read the rental article linked above instead of counting on the new-resident homestead phase-in.

What else belongs in the moving budget?

Insurance and the tax bill show up after the deposit on the truck. Flood is not in a standard homeowners policy. See Florida flood insurance and the NFIP waiting period before you assume the old state's policy follows the furniture. Citizens, wind deductibles, and wind-mitigation discounts are separate conversations with a licensed Florida agent.

Property tax on a non-homestead house can still rise with the school portion of the bill, which the 5% cap does not limit. Budget the county's current bill, then ask the property appraiser how a January closing is assessed. The mover's invoice will not include that number.

FAQ

What is the residency date in Amendment 3? The Department of Revenue says people who are not Florida residents as of December 31, 2026 receive the smaller starting exemption, with the increased exemption beginning in the fifth year.

If my furniture arrives December 30, am I a resident? Not automatically. Residency and a homestead filing are county and legal questions. Ask the property appraiser what documents that office requires.

Does Amendment 3 change which mover I can hire? No. An interstate move is still under FMCSA rules. A move that stays inside Florida still needs a mover registered with the state.

When does the amendment start? January 1, 2027. The department says it first applies to the 2027 tax roll.

I am buying a rental, not a homestead. Does December 31 matter the same way? The new-resident phase-in is about the homestead exemption. A rental follows the non-homestead 5% assessment cap, which also starts in 2027 and does not cap school taxes.

Next step

Call the county property appraiser and ask what "resident on December 31, 2026" means for a homestead application in that county. Then put a delivery date in the mover's estimate that leaves room before that line, and keep the homestead filing as its own task.

Sources: Florida Department of Revenue, Property Tax Oversight Bulletin PTO 26-21 (November 5, 2026), FMCSA: Protect Your Move.