PTO Bulletin 18-04 Property Tax Oversight I Bulletin: PTO 18-04 '
To: Property Appraisers
From: Property Tax Oversight Program
Date: November 7, 2018
Bulletin: PTO 18-04
FLORIDA DEPARTMENT OF REVENUE
PROPERTY TAX INFORMATIONAL BULLETIN
2018 Florida Constitutional Amendments 1 and 2
Amendment 1: Increased Homestead Property Tax Exemption
Amendment 1 did not pass with the required 60 percent vote.
Amendment 2: Limitations on Property Tax Assessments
Amendment 2 passed with the required 60 percent vote and will take effect January 1, 2019.
The rejection of Amendment I and passage of Amendment 2 do not require the Department or
county property appraisers to pursue further action. The procedures for reporting homestead
exemptions and 10 percent non-homestead assessment caps remain the same.
The Department of Revenue has provided this bulletin for your general information. If you have
questions, please email DORPTOfloridarevenue.com.