Tax Policy
property taxes
Tax Code
local governments
revenue and tax fairness
By
Esteban Leonardo Santis, PhD
|
June 18, 2026

Florida Property Tax Amendment: Ballot Language Summary

Introduction

In response to Gov. Ron DeSantis’ call for a special session on property taxes,[1] the Florida Legislature passed House Joint Resolution (HJR) 1-F — and its companion Senate Bill (SB) 4-F — which would increase the state’s homestead exemption, reduce the assessment growth cap on non-homesteaded properties, and create a pathway for the full elimination of non-school property taxes on homesteads. The proposed amendment to Florida’s constitution, soon to be known as Amendment 3, will be in front of voters in the upcoming November 2026 general election.[2]

As explained by research organizations such as Florida Policy Institute and the Tax Foundation,[3],[4],[5],[6] proposals to eliminate property taxes on primary residences like HJR 1-F would erode local revenue and leave counties, municipalities, and special districts with limited options to pay for the local services Floridians rely on, including public hospitals, emergency preparedness and management, police and fire rescue, sanitation, public parks, community centers, and libraries. As the Tax Foundation affirms, “[w]hile a proposal to phase down property taxes on the primary residences of Florida homeowners may grab headlines, it risks severely undermining the competitiveness of Florida’s overall tax structure and leaving the state worse off.”[7]

Ultimately, if 60 percent of Florida voters approve Amendment 3, costs will shift, as localities either raise taxes and fees or cut public services. The Tax Foundation adds that the amendment would “shift property tax burdens in highly distortionary ways and make Florida’s tax code far less stable and competitive.”[8]

In terms of impact, Florida’s Revenue Estimating Conference (REC) determined that Amendment 3 would cost $12 billion on a recurring basis. REC’s estimate includes the cost of the proposed $250,000-exemption on homesteaded properties and the proposed reduction in the state’s assessment growth cap for non-homesteaded residential and non-residential properties from a maximum of 10 percent to 5 percent. (See Figure 1.) Notably, the $12-billion figure does not include the cost of fully eliminating non-school property taxes on homesteads.

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The summary below includes a more detailed breakdown of what the Legislature included in Amendment 3 as it heads to voters in November 2026.

About the Title: “Save Our Homes From Excessive Property Taxes”

The Legislature’s statement — language that will be placed on the ballot —  refers to the constitutional amendment as “Save Our Homes From Excessive Property Taxes” and claims that it will benefit Florida taxpayers through four provisions (discussed below).[9] However, the proposed constitutional amendment would do nothing to reform Florida’s assessment growth cap for primary residences, also known as “Save Our Homes” (SOH), which voters passed in 1992 .[10],[11] The title implies that excessive property taxes are a widespread issue, yet it does not acknowledge that due to Florida’s SOH and current homestead exemptions, homeowners’ assessments — on average — are 50.3 percent lower than market values.[12] Florida’s SOH costs about $9.1 billion, revenue that would otherwise go to local governments.[13] While there are known issues with the state’s property tax code that disadvantage new homeowners and shift the burden onto non-primary residences,[14] long-standing homeowners are already protected from excessive property taxes.[15] Moreover, the Legislature’s assertion that the amendment “benefits Florida taxpayers” ignores the fact that Florida’s 3 million renter households — including 905,000 renters who have low income and spend over 40 percent of their money on housing costs[16] — are excluded, even though research shows that landlords often shift some of the property tax burden onto them.[17]

The Amendment Lacks Clarity Surrounding the Homestead Exemption and the Full Elimination of Non-School Property Taxes on Homesteads  

Provision #1:“Exempting homestead properties from taxation. Exempts the first $250,000 of a homestead’s value from taxation for all levies other than school district levies and requires, through general law, a schedule for full elimination.”

As Florida’s Department of Revenue (DOR) explains, when someone owns a property and makes it their permanent residence or the permanent residence of their dependents, they may be eligible to receive a homestead exemption to decrease taxable value by over $50,000.[18] In Florida, there are two homestead exemptions. The first is a $25,000 homestead exemption that all localities, including school districts, must offer. The state also has a second $25,000 homestead exemption that applies to non-school property tax collections. In 2024, Florida voters approved Amendment 5 to index the second homestead exemption to inflation, ensuring it increases from year to year.[19] The homestead exemption also qualifies a property for SOH.

If approved by voters, Amendment 3 would increase the homestead exemption for all levies other than school districts. Specifically, the amendment would increase the state’s non-school homestead exemption to $150,000 in 2027, followed by an increase to $250,000 in 2028. Thereafter, starting in 2029, the $250,000 homestead exemption would be adjusted annually for inflation.[20] (However, the language does not convey these details to voters.)

The amendment would give the Legislature the authority to “prescribe a uniform procedure for counties and municipalities, for their respective levies, to increase the amount of assessed valuation exempt from taxation … up to all remaining assessed valuation.”[21] The amendment would also give special districts (e.g., Children’s Services Councils, Water Management Districts) the ability to increase the exemption up to all remaining assessed valuation through procedures outlined by the Legislature.[22]

In short, Amendment 3 would create a pathway to non-school homestead property tax “elimination” by giving a future Legislature the ability to create a procedure, presumably a “schedule,” for counties and cities to eliminate these taxes. However, beyond the schedule for the $250,000 non-school homestead exemption, it is unclear when a future Legislature would have to prescribe the “uniform procedures” and how much discretion localities would have, if any. Furthermore, Amendment 3 would make it so that these future decisions require no additional voter approval.

The Amendment Would Impede Decision-Making at the Community Level and Put Funding for Critical Services at Risk

Provision #2: “Ensuring funding for core services. Requires local governments to use remaining property taxes solely for core public needs including public safety, education and schools, infrastructure, and natural resources.”

Property tax dollars, which make up the largest share of county revenue in nearly half of Florida’s counties,[23] fund vital public services like public hospitals, emergency preparedness and management, police and fire rescue, sanitation, public parks, community centers, libraries, and constitutional officers (e.g., sheriff, tax collector, property appraiser, supervisor of elections). Considering the elimination of non-school homestead property taxes, county revenue loss would range from 2 to 24 percent.[24] Relatedly, the Florida League of Cities notes that if property taxes on homesteads were eliminated, local governments would lose nearly 38 percent of property tax revenue, on average.[25] The loss would strain cities' ability to pay for services like public safety, which already costs more than property taxes bring in.[26]

If approved by voters, Amendment 3 would erode local revenue while mandating that counties and cities use property tax (or “ad valorem”) revenue to pay for services the state deems a “core service.”[27] The amendment would restrict local governments’ ability to use property taxes to finance public services that fall outside the following categories:

  • Public safety, including law enforcement, fire service, and emergency medical service
  • Education and public schools
  • The finance or refinance of Infrastructure, including expenditures on road and bridge construction and maintenance and stormwater control
  • The finance or refinance of natural resource projects, including flood control measures
  • Local bonds for uses consistent with this list and debt service payments for existing obligations
  • Retirement benefits of local government employees
  • Operations and administration of county officers and commissioners established under Article VIII and municipalities, and the expenditures approved by such county officers or county or municipal governing bodies, except those expenditures prohibited by general law.

By codifying a list of allowable expenses at the local level, Amendment 3 would preempt local choices about what services to finance with property taxes. Beyond the mandate to spend remaining property tax revenue on state-defined core services, the notion that Amendment 3 would “ensure funding” is vague. State lawmakers are not acknowledging that, without replacing the lost revenue due to a $250,000 homestead exemption or the full elimination of non-school homestead property taxes, overall funding for local services would have to decrease and localities would have to prioritize allowable expenditures like public safety over other expenses. As such, Amendment 3 would restrict the use of local property tax dollars, but not guarantee that funding levels remain adequate to meet the diverse needs of localities across Florida.

The Amendment Would Shift Costs Onto Renters, Consumers, and Small Businesses

Provision #3: “Protecting small businesses. Limits future property tax assessments on businesses.”

According to the Tax Foundation, if voters approve Amendment 3, “[e]liminating such a sizeable share of Florida’s property tax base would not reduce the cost of providing local government services; it would simply require that the lost revenue be generated elsewhere, including from higher millage rates on all property that remains taxable.”[28] In other words, Amendment 3 would lead to a cost shift as localities turn to non-homesteaded properties like rental units or commercial properties to raise property taxes.

To mitigate a fraction of the cost shift, Amendment 3, if approved, would reduce the state’s assessment growth cap for non-homesteaded properties — i.e., properties that do not serve as a primary residence, like commercial real estate, second homes, and rental properties — from a maximum of 10 percent to 5 percent.[29] In other words, from year to year, non-homesteaded property assessments for non-school property taxes would, at a maximum, increase by 5 percent — this is two percentage points higher than the current maximum allowed for homesteaded properties under SOH. While the amendment would cut annual assessment growth for non-homesteaded properties in half, it does not keep property tax rates or millages from increasing.

As the Florida Chamber of Commerce wrote to state leaders ahead of the property tax special session, “a shift of the property tax burden to non-homesteaded properties will likely result in higher prices, fewer new jobs, lessened services and/or diminished investment.”[30] Conclusively, if approved, Amendment 3 would not isolate small businesses to “protect” them since the assessment changes would apply to all non-homesteaded properties, including large corporations. If property taxes increase for commercial properties, all businesses would end up paying more and would have to decide whether to absorb those costs or shift them onto renters and consumers.

The Amendment Could Create an Unfair, Two-Tiered Taxation System that Leaves Florida Renters and First-Time Homebuyers Behind

Provision #4: “Ensuring fairness for Florida residents. Requires any person who establishes Florida residency after January 1, 2027, to maintain Florida residency for five years prior to receiving the increased homestead exemption.”

The final provision under Amendment 3 claims to “ensure fairness for Florida residents” by specifying that a person who establishes residency before January 1, 2027, is eligible to receive the new homestead exemption. In contrast, someone who buys a property and makes it their homestead in 2027 would have to pay property taxes under the current system until their fifth year receiving the homestead exemption, at which point they would become eligible for the same benefits as those who had a homestead before 2027.[31] In effect, Amendment 3 would create two systems of taxation for Florida residents depending on when they bought their property and established a homestead exemption.

While the language seems straightforward, the resolution does not explain what it means to “establish Florida residency” for those who do not own a property. This is important because Florida laws related to homestead exemptions use terms like “permanent resident,” “permanent residence,” and “permanent residency” to refer to property owners.[32] In other words, Floridians who rent, have a driver’s license, vote, have a vehicle registration, and live in the state for the majority of the year, based on the amendment’s requirements, may not be eligible for the new homestead benefits unless they buy a home (a permanent residence) by the end of 2026 or become homeowners after 2026 and pay taxes under the current system until the new benefits kick in during the fifth year. More accurate language would underscore that “residents” and “residency” is referring to Floridians who own real estate and have a homestead — as written in the resolution, a person must have “legal or equitable title to real estate” and maintain “thereon the permanent residence of the owner.”[33] As such, Amendment 3 does not ensure fairness to residents who rent and pay some property tax (depending on their landlord’s ability to shift the tax burden). Furthermore, it would continue to disadvantage Floridians who are first-time homebuyers and new property owners.

Conclusion: About the Cost

In terms of the financial impact associated with Amendment 3, the state’s REC — made up of principals representing the Executive Office of the Governor, the Legislature, and the Office of Economic and Demographic Research — determined that the amendment would cost nearly $12 billion on a recurring basis if approved. (See Figure 1 in the Introduction section for the conference’s county-by-county estimates.)

Notes

[1] Executive Office of the Governor, May 27, 2026, “Proclamation,” https://www.flgov.com/eog/sites/default/files/pdf/JuneSpecialSessionProclamation_Filed_5.27.26.pdf.

[2] Florida’s Department of State (DOS) offers a list of constitutional amendments or initiatives that are actively seeking ballot positions for the next regularly scheduled general election. For the upcoming 2026 general election, DOS enumerates two amendments: “Budget Stabilization Fund” (#1) and “Exemption of Tangible Personal Property on Agricultural Land from Taxation” (#2). Consequently, FPI expects “Save Our Homes from Excessive Property Taxes” to appear as the next amendment (#3). See FDOS, “Initiatives/Amendments/Revisions Database,” https://constitutionalinitiatives.dos.fl.gov/.

[3] Esteban Leonardo Santis, May 29, 2026, “Map: Projected Revenue Loss for Florida School Districts and Counties Under Governor’s Property Tax Reform Proposal,” Florida Policy Institute, https://www.floridapolicy.org/posts/map-projected-revenue-loss-for-florida-school-districts-and-counties-under-governors-property-tax-reform-proposal.

[4] Esteban Leonardo Santis, February 25, 2025, “A Risky Proposition: Weakening Local Governments by Eliminating Property Tax Revenue,” Florida Policy Institute, https://www.floridapolicy.org/posts/a-risky-proposition-weakening-local-governments-by-eliminating-property-tax-revenue.

[5]  Nicole Fox and Katherine Loughead, June 3, 2026, “The Real November Ballot Question: What Price Are Floridians Willing to Pay to ‘Save Their Homes?’” Tax Foundation, https://taxfoundation.org/blog/florida-property-tax-proposal/.

[6] Jared Walczak, October 7, 2025, “There’s No Good Way to Pay for Property Tax Repeal,” Tax Foundation, https://taxfoundation.org/research/all/state/property-tax-repeal-replace-revenue/.

[7] Nicole Fox and Katherine Loughead, June 3, 2026, “The Real November Ballot Question: What Price Are Floridians Willing to Pay to ‘Save Their Homes?’”

[8] Nicole Fox and Katherine Loughead, June 3, 2026, “The Real November Ballot Question: What Price Are Floridians Willing to Pay to ‘Save Their Homes?’”

[9]  Florida House of Representatives, HJR 1-F Enrolled, page 19–20, https://www.flhouse.gov/Sections/Documents/loaddoc.aspx?FileName=_h0001Fer.docx&DocumentType=Bill&BillNumber=1&Session=2026F.

[10] Select Committee on Property Taxes, 2025, “The Property Tax Homestead Exemption in Florida: Timeline of Important Events,” Florida House of Representatives, https://www.flhouse.gov/Sections/Documents/loaddoc.aspx?PublicationType=Committees&CommitteeId=3355&Session=2025&DocumentType=General+Publications&FileName=Homestead+Exemption+Timeline.pdf.

[11] In 1992, voters approved the Save Our Homes (SOH) assessment cap to limit annual increases in assessed value of homesteaded properties to the lesser of 3 percent or the change in the Consumer Price Index. As implemented, after the first year living in a homestead, SOH takes the market value and applies the growth cap to determine its assessed value; the following year, SOH begins with the already-capped assessed value and applies the cap once again — since its implementation in 1995, the assessment cap has hit 3 percent only nine times; for the other 23 years (up to 2026), it has been less. In effect, as years go by, the difference between a homestead’s market value and assessed value grows, rewarding homeowners with more SOH benefits (or differential) the longer they stay in their home.

[12] Select Committee on Property Taxes, September 22, 2025, “Property Taxes: Homestead Distribution and Benefits,” Florida House of Representatives, page 23 of 68, https://www.flhouse.gov/Sections/Documents/loaddoc.aspx?MeetingId=14799&PublicationType=Committees&DocumentType=Meeting%20Packets.

[13] Revenue Estimating Conference, 2025, “Florida Tax Handbook: Including Fiscal Impact of Potential Changes,” Florida Office of Economic and Demographic Research, page 229, https://edr.state.fl.us/content/revenues/reports/tax-handbook/taxhandbook.pdf.

[14] Florida Office of Economic and Demographic Research, February 15, 2007, “Florida’s Property Tax Study Interim Report: As Required by Chapter 2006-311, Laws of Florida,” pages 2-5, https://www.edr.state.fl.us/Content/special-research-projects/property-tax-study/Ad%20Valorem-iterim-report.pdf.

[15] For many Floridians, property insurance is a bigger concern. When asked whether lawmakers ought to tackle property tax or property insurance reform, voters say they want property insurance relief by nearly a 2 to 1 margin. See Florida Policy Institute, January 15, 2026, “Florida Voters by Nearly 2 to 1 Margin Favor Property Insurance Relief Over Property Tax Relief,” https://www.floridapolicy.org/posts/florida-voters-by-nearly-2-to-1-margin-favor-property-insurance-relief-over-property-tax-relief.

[16] Shimberg Center for Housing Studies, June 2025, “2025 Rental Market Study,” University of Florida, page 14, https://shimberg.ufl.edu/publications/2025_rental_market_study.pdf.

[17] See Richard W. England, June 2016, “Taxing Incidence and Rental Housing: A Survey and Critique of Research,” National Tax Journal, 69(2), pages 440–448, https://www.researchgate.net/profile/Richard-England/publication/301287805_Tax_Incidence_and_Rental_Housing_A_Survey_and_Critique_of_Research/links/570f96bb08ae38897ba22bd9/Tax-Incidence-and-Rental-Housing-A-Survey-and-Critique-of-Research.pdf.

[18] Florida Department of Revenue, August 2025, “Property Tax Information for Homestead Exemption,” https://floridarevenue.com/property/Documents/pt113.pdf.

[19] For a history, see Select Committee on Property Taxes, 2025, “The Property Tax Homestead Exemption in Florida: Timeline of Important Events.”

Florida’s Amendment 5, approved by voters in November 2024, increases the second-tier homestead exemption each year to keep pace with inflation.

[20] Florida House of Representatives, HJR 1F Enrolled, Section 6, page 9–13.

[21]  Florida House of Representatives, HJR 1F Enrolled, Section 6, page 12.

[22]  Florida House of Representatives, HJR 1F Enrolled, Section 6, page 12–13.

[23] Florida Association of Counties, August 2025, “Florida County Property Tax Report,” FAC, page 8, https://www.fl-counties.com/wp-content/uploads/2025/09/Florida-County-Property-Tax-Report-2-1.pdf.

[24] Esteban Leonardo Santis, September 22, 2025, “Homestead Property Tax Revenue is Crucial to Florida Counties, School Districts, and Municipalities (Map),” Florida Policy Institute, https://www.floridapolicy.org/posts/homestead-property-tax-revenue-is-crucial-to-florida-counties-school-districts-and-municipalities-map.

[25] Hai (David) Guo and Shaoming Cheng, December 2025, “Fiscal Structure & Revenue Resilience of Florida Municipalities: A Microsimulation Assessment of Homestead Property Tax Reform Scenarios,” Florida League of Cities, page 3, https://www.flcities.com/wp-content/uploads/2025/12/Fiscal-Structure-and-Revenue-Resilience-of-Florida-Municipalities.pdf.

[26] Hai (David) Guo and Shaoming Cheng, December 2025, “Fiscal Structure & Revenue Resilience of Florida Municipalities: A Microsimulation Assessment of Homestead Property Tax Reform Scenarios,” page 2.

[27]  Florida House of Representatives, HJR 1F Enrolled, Section 9, page 17–18.

[28] Nicole Fox and Katherine Loughead, June 3, 2026, “The Real November Ballot Question: What Price Are Floridians Willing to Pay to ‘Save Their Homes?’”

[29] Florida House of Representatives, HJR 1F Enrolled, Section 4, page 6–7.

[30] Mark Wilson, May 21, 2026, “RE: Necessary Property Tax Solutions Must Not Result in a Tax Shift Onto Renters and Local Businesses,” Florida Chamber of Commerce, https://www.flchamber.com/wp-content/uploads/2026/05/Property-Tax-Letter.pdf

[31] Florida House of Representatives, HJR 1F Enrolled, Section 6, page 9–10.

[32] 2025 Florida Statutes, Chapter 196.

[33] Florida House of Representatives, HJR 1F Enrolled, Section 6, page 9.

Re-employment Assistance (RA)

American Rescue Plan Act Changes. The American Rescue Plan Act of 2021 extended PEUC and PUA benefits through the week ending September 6, 2021. It also increased the maximum duration of PEUC benefits ($300 a week) to 53 weeks and the maximum duration of PUA to 79 weeks. Although PEUC and PUA did not end until September 6, 2021, Florida withdrew from the Federal Pandemic Unemployment Compensation Program (FPUC) effective June 26, 2021. FPUC provided persons who were out of work due to COVID-19 with an additional $300 a week in unemployment insurance.

Reemployment Assistance weeks reverted to 12 effective January 1, 2022. DEO determines the maximum number of weeks available to RA claimants based on a statutory formula that looks at the average unemployment rate for the most recent third calendar year quarter (i.e., July, August, and September). Based on the downturn in unemployment, the maximum number of weeks for RA reverted to 12 effective January 1, 2022.

RA work-search and work registration requirements reinstated on May 30, 2021. Persons filing an application for RA benefits beginning March 15, 2020, are not required to complete work registration in Employ Florida through May 29, 2021. In addition, work search requirements for individuals requesting benefits for the weeks beginning March 15, 2020, were also reinstated on May 30, 2021.

RA biweekly reporting requirements reinstated. Although previously waived, biweekly reporting was reinstated effective May 10, 2020. DEO’s guide to claiming weeks is here.

Mobile app deployed. DEO has deployed a mobile app for RA applications.

‍DEO announces extended benefits. DEO announced implementation of Extended Benefits (EB).

Resources and guidance. For a list of resources and guidance from the United States Department of Labor on unemployment insurance and COVID-19, go here.

For DEO’s “Reemployment Assistance Frequently Asked Questions and Additional Resources,” updated 12/30/2020, go here.

For DEO’s latest claims data, go here.

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Department of Children and Families (DCF) Multi-Program Policies

DCF opens offices. DCF has reopened its brick-and-mortar storefronts, which were previously closed  due to coronavirus.

DCF adds call center numbers. DCF has added a call center number for Monday through Friday, from 7 a.m. to 6 p.m. Call center numbers now include 850-300-4323, 866-762-2237, or TTY 1-800-955-8771.

Certification periods extended by 6 months only through August 2020. Certification periods for cash, food and medical assistance were extended by 6 months for individuals and families scheduled to recertify in April through August  2020. FNS’ approval of the SNAP extension for August is here.  However, effective September 1, 2020, SNAP, TANF and Medicaid recertifications have been reinstated, although DCF says that no one will lose Medicaid due to recertification.

‍DCF allows phone interviews. Phone interviews are now being used for TANF cash and SNAP food assistance.

Mandatory work requirements suspended only through May 2021. Under a directive from Governor DeSantis to waive work requirements for safety net programs, DCF  waived work requirements for individuals participating in the Supplemental Nutrition Assistance Program (SNAP) and Temporary Assistance for Needy Families (TANF) through May 2021. To do this, DCF explains that it partnered with the Department of Economic Opportunity to apply “good cause” statewide for TANF and SNAP recipients who would otherwise be subject to participation in mandatory work requirements as a condition of receiving those benefits. Through May 2021, persons who were sanctioned in the past due to work requirements will be able to reapply and participate in SNAP or TANF again.
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Work requirements were reinstated effective June 1, 2021.

Supplemental Nutrition Assistance Program (SNAP)

Emergency allotments (EA) ended. DCF automatically supplemented SNAP allotments of current recipients up to the maximum for a household’s size for July 2021. However, EA was discontinued beginning August 1, 2021.

The SNAP benefits increase by 15 percent ended in October 2021. Floridians who participate in SNAP to put food on the table will receive a temporary 15 percent supplement to SNAP under COVID relief passed by Congress and extended by the American Rescue Plan Act through September 2021.

FNS permanently increases SNAP through revamp of the Thrifty Food Plan. Effective October 2021, FNS has mandated a permanent increase to SNAP through a revamp of the Thrifty Food Plan. DCF says that the increase amounts to about 6% for Floridians.

Time limits suspended. SNAP time limits are suspended during the COVID-19 public health emergency. No one in Florida should be barred from SNAP due to time limits, even if they exhausted their time limit in the past.

Florida granted waiver to allow families to purchase groceries online. DCF has been granted a federal waiver to permit the State of Florida to launch a pilot project statewide effective April 21, 2020, that allows families to purchase groceries online with their Electronic Benefit Transfer (EBT) card instead of going into stores.

  • At present, participating retailers are Walmart, Amazon, Aldi, BJ’s Wholesale Club, and Publix. DCF cautions, however, that EBT cards cannot be used for delivery fees.

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Medicaid

No Medicaid terminations from March 2020 through the end of the federal public health emergency. The national public health emergency has existed since January 27, 2020 and has been renewed by the Secretary of the U.S. Department of Health & Human Services in 90-day increments since that time. The most recent renewal is effective January 16, 2022.

On March 31, 2020, AHCA alerted providers and DCF posted on the ACCESS website that:

  • No Medicaid recipient will lose Medicaid eligibility during the COVID-19 public health emergency (unless the individual is no longer a state resident or request voluntary termination); under the newly enacted Families First Coronavirus Response Act, a state is prohibited from ending coverage for recipients enrolled as of March 18th for the duration of the public health emergency if the state opts to obtain an enhanced federal Medicaid match.
  • AHCA is working to notify recipients who may have received a termination notice in the month of March that their benefits will be reinstated.
  • An FAQ released by federal CMS provides some examples of Medicaid eligibility groups  protected under these "no termination" requirements including: former foster care youth aging out when they turn 26; youth aging out of children's eligibility when they turn 19; individuals who become ineligible for SSI; individuals no longer qualifying for Qualified Medicare Benefits (QMB). In a May 5, 2020 update, CMS states that this “no termination” requirement also applies to medically needy individuals determined eligible during the public health emergency even if they do not continue to meet their monthly share of cost in subsequent months. This protection extends through the last day of the month the public health emergency ends.  
  • On October 28, 2020, federal CMS issued a new interim final rule weakening the continuous coverage, “no termination” requirement. In states like Florida that have opted to cover full benefits for lawfully residing children in the first 5 years after entry into the United States, once they turn 18, states are now required to limit their coverage to emergency services.  In addition, states are now permitted to reduce optional benefits such as dental coverage or increase cost-sharing such as requiring nursing home residents to contribute more to their costs of care. But in Florida this type of change would require the Legislature to amend state Medicaid law.  

Redetermination/recertification times are reinstated. As of October 1, 2020 AHCA's website is alerting recipients that the Department of Children and Families is now mailing letters for case reviews to check if a household is still eligible for Medicaid and/or Medically Needy. AHCA is urging people receiving these letters to take steps now to re-apply. But note, Medicaid coverage will not end during the COVID-19 Public Health Emergency. In January 2021 DCF conducted one-year “automated renewals” for people whose sole income is social security and SSI and are enrolled in an SSI-related Medicaid program (e.g., MEDS/AD,  Medically Needy and Medicare Savings Programs). People getting VA income were not included in the automated renewal.

Extended application time. Effective with applications filed in February 2020, the time for submitting documentation required to process an application is extended for 120 days from the date of the application and eligibility will still be effective the first day of the month the application was received. Effective July 1, 2021, this policy has been rescinded. Medicaid applications submitted on or after July 1, 2021 may be denied on the 30th day after application or the day after verification information is due. Applications filed prior to July 1, will be allowed 120 days to provide requested verification to establish Medicaid eligibility.

‍Exclusion of additional unemployment payments in determining eligibility. The $600/week of additional unemployment insurance payments under the CARES Act will not be counted as income in determining Medicaid eligibility. (However, these payments will be counted as income in determining marketplace subsidy calculations.)

Coverage of Medicaid services during the state of emergency

  • Coverage of all medically necessary services to COVID-19 testing and treatment.
  • Waiver of limits on services that must be exceeded to maintain the health and safety of recipients diagnosed with COVID-19 or when necessary to maintain a recipient safely in their home
  • Waiver of prior authorization requirements for hospital, physician, advanced practice registered nursing, physician assistant, home health services and durable medical equipment and supplies. As of June 19, 2020, AHCA reinstated prior authorization requirements for all of these services.
  • Waiver of copayments for all services
  • Waiver of limits on early prescription refills, except for controlled substances
  • Coverage of a 90-day supply of maintenance prescriptions when available at the pharmacy
  • Reimbursement of out-of-state providers providing medically necessary services to Florida Medicaid beneficiaries. As of July 1, 2021, the availability of provider “provisional enrollment” for in-state and out-of-state providers will end.
  • Delay of fair hearings only in those instances when the recipient is continuing to receive services pending the outcome of the hearing

COVID-19 Vaccines for Medicaid Enrollees. In an executive order published March 16, 2021 Governor DeSantis revised the vaccine distribution plan, which applies to the general public including Medicaid enrollees, to lower the age requirement to 40 effective March 29, 2021 and then effective April 5, 2021 all Floridians are eligible to receive any COVID-19 vaccination approved by the Food and Drug Administration.

Medicaid enrollees eligible to receive the vaccine may visit myvaccine.fl.gov to find a location distributing the vaccine and to schedule an appointment.

On March 12, 2021, AHCA published instructions for Medicaid enrollees on how to obtain Medicaid transportation once they have scheduled an appointment for a vaccine. AHCA states: "Florida Medicaid will take you to get the COVID-19 vaccine at no cost. All you need to do is set up a time to get your vaccine. Next, let your Medicaid plan know you need a ride and they will take care of the rest. If you are not enrolled in a plan, call the Medicaid Helpline at 1-877-254-1055 to find out the name and phone number for a transportation service."

The state has also recently launched a new email system to help bring COVID-19 vaccines to homebound seniors. Seniors will be able to sign up to have the vaccine come to them by emailing a request to HomeboundVaccine@em.myflorida.com.

AHCA has posted Medicaid Alerts and FAQs providing more detail on Medicaid service changes in response to COVID-19. They address a wide range of topics including, but not limited to: telemedicine guidance for medical, behavioral health, and early intervention services providers; long-term care provider network flexibilities allowing more types of providers to deliver specified long term care services; and continuity of care for adult day care center enrollees during the time these centers are closed.

AHCA is loosening coverage restrictions for behavioral health services. Effective May 5, 2020, all prior authorization requirements for mental health or substance use disorder treatment are waived and service limitations (frequency and duration) are lifted. For behavioral analysis services, current authorizations will be extended through an "administrative approval process" which does not require providers to reassess beneficiaries currently getting services. Effective July 1, 2021 service limits will be reinstated for behavioral health services and effective July 15, 2021 Medicaid prior authorization requirements will be reinstated for behavioral health services.

Per a May 29, 2020 provider alert, during the state of emergency AHCA will be reimbursing providers for telemedicine well-child visits provided to children older than 24 months through age 20. Providers are directed to actively work to schedule follow-up in-person visits to administer immunizations and other physical components of the exam which cannot be accomplished through telemedicine.  

The public charge rule will not be applied to immigrants’ use of Medicaid benefits for COVID-19 testing and treatment.

Coverage of home and community-based waiver services (HCBS) - In response to the public emergency, Florida obtained approval from the federal government to make changes in HCBS waiver programs, including the Long Term Care and Developmental Disabilities programs. The changes are effective retroactively from January 27, 2020 to January 26, 2021. Details can be found here. They include, but are not limited to:

  • permitting virtual evaluations, assessments and care planning meetings in lieu of face to face meetings and use of electronic signatures;
  • lifting service limits in order to address health and welfare issues of enrollees;
  • adjusting service prior authorization requirements;
  • temporarily expanding the settings where services can be provided;  
  • allowing payments for support services provided to enrollees in hospital or short- term institutional settings; and
  • prohibiting visitors in certain residential settings to minimize the spread of infection.

Note on COVID-19 testing, treatment, and vaccines for the uninsured. Florida has not opted to receive 100 percent federal Medicaid funding for COVID-19 testing of people without health insurance. Under the 2021 American Rescue Plan Act this option has been expanded to cover COVID-19 treatment and vaccines for the uninsured as well. Since the state has not taken up this option Floridians must look to an uneven patchwork of free testing, treatment, and vaccine resources scattered around the state. AHCA advises that uninsured people may receive free testing from their county health department or a federally qualified health center and that “many communities provide testing for free for individuals who do not have insurance. Please [click here] to find a test site in your area. Uninsured individuals should ask before the test whether testing is free of charge." There are no state agency instructions on where uninsured people can receive free treatment. However, more information on possible sources for free treatment is available here.

Residency proof no longer required at some vaccine sites, “paving the way for migrants.” - On April 29, 2021 Surgeon General Rivkees issued a new public health advisory specifying that COVID-19 vaccines are available to “a Florida resident” or someone “who is present in Florida for the purpose of providing goods or services for the benefits of residents and visitors of the State of Florida.” This new policy applies to all state-run and federally supported vaccination sites. It rescinds an advisory issued in January that had restricted vaccinations to people who could show proof of Florida residency

2021 unemployment compensation claimants can access free or reduced cost health insurance through the ACA marketplace. The Affordable Care Act (ACA) Marketplace was re-opened in February 2021 to give people who need health insurance a new “special enrollment" opportunity to get covered. The 2021 American Rescue Plan eliminated or vastly reduced premiums for many people with low or moderate incomes.

Starting July 1, 2021, people who received or have been approved for unemployment compensation for any week beginning in 2021 can access free or reduced cost comprehensive health insurance plans through the ACA marketplace. This benefit is available regardless of someone's current income. To get this benefit, people must enroll in the marketplace no later than August 15, 2021. For help with enrollment, contact Covering Florida at 877-813-9115.

Child Nutrition Programs

School children in distance learning still eligible for free or reduced cost meals. Students in distance learning for  2020-21 can still receive school meals through the National School Lunch Program if they are eligible. The student or parent/guardian may pick up meals at the school but should contact their school for more information.

For a list of current child nutrition program waivers for Florida from USDA, go here.

Special Supplemental Nutrition Program for Women, Infants, and Children (WIC)

Congress allows increased fruit and vegetable benefits. At present, WIC provides $9 for children and $11 for women monthly for fruits and vegetables. The American Rescue Plan Act makes funding available for a four-month increase in the benefit of up to $35 monthly, if a state chooses to do so.

DOH attains waiver allowing remote issuance: Department of Health (DOH) obtained a waiver of the requirement that participants pick up their EBT cards in person at recertification or during nutritional education appointments.

‍WIC participants allowed to substitute certain food. Under a waiver from USDA, WIC participants in Florida are allowed to substitute milk of any available fat content and whole wheat or whole grain bread in package sizes up to 24 oz. when 16 oz. packages are unavailable.

‍USDA waived physical presence requirements: Although the scope and logistics are unclear at this time, USDA has given DOH permission to waive the requirement that persons be physically present at each certification or recertification determination in order to determine eligibility under the program through May 31, 2020.

USDA extends certification periods through May 31, 2020, for some participants.

For a list of current WIC waivers for Florida from USDA, go here.


Temporary Assistance for Needy Families (TANF)

HHS provides guidance. HHS has issued guidance on the flexibilities in TANF to respond to COVID-19.

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