Dade County; school district ad valorem taxes; homestead exemption

School tax relief for Dade County homeowners

The law creates a Dade County school district property tax exemption for tax years beginning January 1, 2026. It requires approval by more than half of votes cast on the measure at the November 2025 referendum. Qualifying homeowners must live in the district, and their homestead can include no more than five contiguous acres. The exemption covers the increase in assessed value above the base-year value. The base year is the tax year before the most recent owner first receives the exemption. Improvements and land added after January 1 of the base year are excluded. When property is removed from the homestead, the base-year value is adjusted and the exemption recalculated. Value outside the exemption remains taxable. The break covers school taxes for educational purposes, but not school bond debt taxes. It does not reduce state, county, municipal, or independent school district taxes. It adds to other available homestead exemptions. The homeowner or an agent must apply to the Dade County tax commissioner, who provides forms. No new yearly application is needed while the owner continues living there as a homestead. Recipients must notify the commissioner when they become ineligible. An eligible surviving spouse can keep the exemption while living there as a residence and homestead. Dade County pays for the election, with notice published in the county's official newspaper. A court order can compel proper election conduct. Without voter approval or a properly conducted election, the act automatically repeals 365 days after the scheduled election date.