All Florida countiesBased on the 2026 certified tax roll and 2025 tax rates
Broward CountyAmendment 3Tax Calculator
Property search and homestead exemption estimates
All Florida countiesBased on the 2026 certified tax roll and 2025 tax ratesThe Property Appraiser's record for your property lists a series of values, from market value down to taxable value. Here's what each line means, how they fit together and which ones Amendment 3 changes.
This is a plain-language guide, not legal or tax advice. To see your own record, search your address or parcel number on the Broward County Property Appraiser's website. For questions about your values or exemptions, contact the Property Appraiser's office. Line names on your record may be worded slightly differently from the ones below.
Your tax bill is built in three steps. The Property Appraiser estimates what the property is worth. Caps and classifications can lower that to an assessed value. Exemptions are subtracted to get the taxable value, and each taxing authority's rate is applied to that. School taxes follow the same steps but with a different exemption, so the record shows two tracks.
This is a made-up homestead, not a real property. Its market value is $300,000, and Save Our Homes has kept its assessed value at $180,000. Values are held at 2026 levels so only Amendment 3's change shows. The highlighted lines are the ones Amendment 3 changes.
| Line on the record | 2026 | 2027 with Amendment 3 | 2028 with Amendment 3 |
|---|---|---|---|
| Just Market Value | $300,000 | $300,000 | $300,000 |
| Land Value | $80,000 | $80,000 | $80,000 |
| Agricultural (Market) Value | $0 | $0 | $0 |
| Agricultural Classified Value | $0 | $0 | $0 |
| Improvement Value | $220,000 | $220,000 | $220,000 |
| Non School Assessed Value | $180,000 | $180,000 | $180,000 |
| School Assessed Value | $180,000 | $180,000 | $180,000 |
| Exempt Value | $51,411 | $150,000 | $180,000 |
| Non School Taxable Value | $128,589 | $30,000 | $0 |
| School Taxable Value | $155,000 | $155,000 | $155,000 |
| Save Our Homes Deferred Value | $120,000 | $120,000 | $120,000 |
| Non-Save Our Homes Deferred Value | $0 | $0 | $0 |
In 2028 the exemption is limited to the assessed value of $180,000, so the non-school taxable value is $0. School taxable value stays at $155,000 because the school exemption remains $25,000. Try your own numbers in the calculator.
The Property Appraiser's estimate of the property's market value as of Jan. 1 of the tax year. Florida's Constitution requires property to be valued at its "just value," and section 193.011, Florida Statutes, says the starting point is the amount a willing buyer would pay a willing seller. Every other number on the record starts from this one. For most property, it equals the land value plus the improvement value.
Does Amendment 3 change it? No.
The part of the just market value that comes from the land itself, not counting buildings or other structures.
Does Amendment 3 change it? No.
For land the Property Appraiser has classified as agricultural, what that land would be worth on the open market. It is $0 for property without an agricultural classification, which includes most homes.
Does Amendment 3 change it? No.
For land classified as agricultural, the value based only on its agricultural use, such as crops, timber or grazing, under section 193.461, Florida Statutes. It is usually much lower than the land's market value, and the land is taxed on this lower amount. It is $0 for property without an agricultural classification.
Does Amendment 3 change it? No.
The value of buildings and other structures on the land, such as a house, garage, pool, fences or driveway.
Does Amendment 3 change it? No.
The value used for every property tax except school taxes, after assessment limits are applied. For a homestead, the Save Our Homes cap limits yearly increases to 3% or the inflation rate, whichever is lower (s. 193.155, F.S.). For property without a homestead exemption, increases for non-school taxes are limited to 10% a year (s. 193.1554 and s. 193.1555, F.S.). Agricultural classification also lowers it. Amendment 3 does not change Save Our Homes. It does add a 5% yearly cap on non-school assessment increases for property without a homestead exemption, which this site does not model.
Does Amendment 3 change it? Not for homesteads.
The value used for school taxes. Save Our Homes applies to school taxes too, so for a homestead this is usually the same as the non-school assessed value. The 10% cap for property without a homestead exemption does not apply to school taxes, so for those properties this number can be higher than the non-school assessed value.
Does Amendment 3 change it? No.
The exemptions subtracted from the non-school assessed value. For a homestead in 2026, that is the $25,000 homestead exemption plus an additional exemption of up to $26,411 on assessed value above $50,000, for up to $51,411 in all (s. 196.031, F.S.). Other exemptions, such as those for widows and widowers, seniors, people with disabilities and veterans, are added on top. The additional homestead exemption does not apply to school taxes, so school taxes get only the first $25,000. This is the line Amendment 3 changes. The non-school homestead exemption rises to $150,000 in 2027 and $250,000 in 2028, but never more than the assessed value. The school exemption stays at $25,000.
Does Amendment 3 change it? Yes.
Non-school assessed value minus exemptions, but never less than zero. County, city or town, special district and water management district taxes are all calculated on this number. Because Amendment 3 raises the exemption, this number goes down for homesteads, in many cases to $0.
Does Amendment 3 change it? Yes.
School assessed value minus school exemptions, including the $25,000 homestead exemption. School taxes are calculated on this number. Amendment 3 does not change the school exemption.
Does Amendment 3 change it? No.
For a homestead, the gap between just market value and assessed value created by the Save Our Homes cap. This value is not taxed. When the home sells, the assessed value resets to market value for the new owner (s. 193.155, F.S.). Owners who move to a new Florida homestead may be able to transfer, or "port," up to $500,000 of this benefit. Amendment 3's larger exemption is applied after Save Our Homes, so a homestead can benefit from both.
Does Amendment 3 change it? No.
For property without a homestead exemption, the gap between just market value and non-school assessed value created by the 10% cap. It applies only to non-school taxes. It generally resets after the property changes ownership. Amendment 3 adds a 5% cap for this kind of property, which this site does not model.
Does Amendment 3 change it? No.