If Florida Phases Out Non-School Property Taxes, Which PBC Communities Benefit Most? A Framework
HJR 203 died in Senate Appropriations on March 13, 2026, and any future amendment would still need to clear a special session and a 60% popular vote. But the conversation isn’t going away — so here’s an honest framework for thinking about which Palm Beach County communities would see the biggest impact if a non-school property-tax phase-out becomes law.
This is a hypothetical framework — not a prediction. Under the HJR 203-style mechanism (gradual elimination of non-school ad valorem taxes on homestead residences, with school millage staying in place), three factors drive the relative dollar impact for any community: (1) the assessed value of the home, (2) the non-school millage rate stack (county + city/village + special districts; school portion excluded), and (3) what else sits on the tax bill that isn’t ad valorem (CDD assessments, special non-ad-valorem fees — these are not affected). Wellington homestead owners and coastal high-value homestead owners would likely see the biggest dollar impact. Unincorporated areas like Arden and The Acreage have a simpler millage stack. Westlake’s CDD assessments aren’t part of an HJR 203-style phase-out. Verify with your own tax bill.
Brian Wilder here. In business since 1996, over 1,500 transactions. I get asked one question more than any other right now: “If Florida eliminates property taxes, which communities win?” It’s a fair question — but it skips two big steps. One, nothing has passed; HJR 203 died in the Senate. Two, even if a phase-out becomes law, the mechanism is narrower than most people assume. So let’s do this right: lay out the verified legislative status, build a clean framework for how to think about community-by-community impact, and apply it honestly across PBC.
HJR 203 is not law and is not on a ballot. The Florida House passed it 80-30 on February 19, 2026, but it died in the Senate Appropriations Committee on March 13, 2026, when the regular session ended. Property tax reform was also excluded from the April special session. Governor DeSantis has signaled a possible dedicated special session before the end of July 2026, aimed at the November 2026 ballot. Any Florida constitutional amendment requires 60% legislative supermajority to reach the ballot and 60% of the popular vote to pass.
So every “winners” statement below is conditional: if an HJR 203-style phase-out eventually becomes law, here’s how to think about it.
The Three Variables That Actually Drive Impact
Before talking about specific communities, get the mechanics right. Under the HJR 203 model, three things determine how much a homeowner would benefit:
1. Assessed Value of the Home
Property taxes are millage × assessed value. A larger assessed value × the same millage = a larger absolute dollar amount eliminated. This is a value effect, not a community effect — a $2M home in Wellington and a $2M home in Jupiter see similar absolute dollar impacts before millage differences are factored in.
2. The Non-School Millage Stack
HJR 203 targeted the non-school portion of ad valorem taxes on homestead residences. That includes the county portion, city/village portion (if you’re in a municipality), and certain special-district levies — but not the school millage, which often represents the largest single line item on a Florida tax bill. The more layers of non-school millage your property carries, the more would phase out under this kind of mechanism.
3. What Else Sits on Your Bill That Isn’t Ad Valorem
This is the part most buyers miss: CDD assessments, special non-ad-valorem assessments, and fire/EMS fees are not ad valorem property taxes and are not affected by an HJR 203-style amendment. Communities with significant CDD or special assessments would see no relief on those line items, even with full non-school millage elimination.
Applying the Framework Across PBC
With those three variables in mind, here’s an honest look at the major Palm Beach County submarkets. Every figure here is illustrative; verify against your own annual TRIM notice.
Wellington
Wellington has the typical incorporated-municipality stack: county millage + Village of Wellington millage + school millage + special districts. Under an HJR 203-style phase-out, the county and Village portions on a homestead residence would phase out over time; the school portion stays. With Wellington’s mix of mid- to upper-tier home values, that’s a meaningful absolute dollar impact for many homestead owners — but exact numbers depend entirely on each home’s assessed value and the millage breakdown on the current TRIM notice.
Westlake
Two separate things matter at Westlake. Property taxes: homestead owners would see the county + Westlake city millage portions phase out (school stays) — that part follows the standard framework. CDD assessments: these are not ad valorem property taxes; they’re community-development district fees and are not affected by an HJR 203-style mechanism. A Westlake home with no CDD vs. a Westlake home with a CDD would see the same property-tax relief under this kind of amendment — the CDD-paying home just has an additional, unaffected line item on its bill.
Arden (Loxahatchee)
Arden sits in unincorporated Palm Beach County, so the non-school millage stack is simpler — county portion + school portion + any applicable special districts, but no city/village millage. Under a phase-out, the county portion on homestead residences would phase out; school stays. Absolute dollar relief depends on home value (Arden’s range is roughly $500K–$700K+ in the newer collections, larger custom resales higher), and the “cleaner” structure of unincorporated areas can be easier to model than communities with multiple municipal layers.
The Acreage
Similar to Arden in that it’s unincorporated — no city millage — but generally on larger lots and a wider range of home types. Same framework applies: county portion of non-school millage on homestead residences would phase out; school stays. Simpler structure to model, but absolute dollar relief varies widely with property value and any non-ad-valorem assessments.
Avenir (Palm Beach Gardens)
Avenir is in Palm Beach Gardens, so the stack includes county + PBG city millage + school + (in some neighborhoods) CDD. The luxury price band (mid-$800s to over $20M) means absolute dollar impact under a phase-out is correlated with home value — a higher-priced homestead simply has a larger millage × value calculation. CDD portions, where present, would not be affected.
Coastal & Waterfront Markets
The same arithmetic applies more sharply to coastal/waterfront: higher assessed values × non-school millage = larger absolute dollar amounts subject to phase-out. The dollar impact on a multimillion-dollar homestead could be substantial. Note the homestead requirement — investment properties and second homes are not eligible for the homestead exemption mechanism, so the impact on the broader coastal market depends on how much of the inventory is owner-occupied homestead.
The Honest Comparative Read
There aren’t really “winning” and “losing” communities — there are different millage stacks and different value tiers, applied to a homestead-only mechanism that hasn’t passed.
The biggest absolute dollar impact tracks home value: high-value coastal and Wellington homestead owners would see the largest dollar numbers eliminated. The simplest structure to model sits in unincorporated communities like Arden and The Acreage, where there’s no city/village layer in the millage stack. The biggest caveat is what isn’t eliminated: school millage, CDD assessments, and special non-ad-valorem fees would all remain.
For any specific property, the only honest answer is: pull the TRIM notice, separate non-school millage from school millage from non-ad-valorem assessments, and run the math.
Bigger Dollars: Higher-Value Homes Simpler Math: Unincorporated Areas Unchanged: School + CDD + Non-Ad-ValoremWhat to Watch
- Whether DeSantis convenes a dedicated property-tax special session before the end of July 2026
- Whether the Senate introduces a less-aggressive alternative rather than reviving HJR 203
- Whether any amendment reaches the November 2026 ballot (requires 60% legislative supermajority)
- Whether out-of-state buyers and national press start reacting if a proposal gains traction — that alone can affect demand and pricing in PBC even before anything becomes law
Frequently Asked Questions
Is Florida actually eliminating property taxes?+
Would all property taxes go away?+
Would CDD fees go away?+
Which PBC communities would benefit most?+
How do I figure out my specific property?+
Get Your Specific Property Breakdown
If you want a clean, honest read on what a hypothetical HJR 203-style phase-out would mean for your Palm Beach County property — or for a home you’re considering — I’ll pull your TRIM notice apart with you: non-school vs. school millage, CDD/non-ad-valorem assessments, and what an exemption-phase-up would and wouldn’t touch. No predictions, just the math on your specific numbers. Bilingual coordination available with Lucy Lopez at 561-285-8809.
Or call directly: 561-201-4717
Brian Wilder
The Wilder Real Estate Group · Keller Williams Wellington
In business since 1996 · 1,500+ Palm Beach County homes sold
561-201-4717
General and educational information; not financial, tax, legal, or investment advice, and not a prediction of value or of legislative outcomes. Information current as of the publication date and subject to change. Legislative status verified per Florida House of Representatives (flhouse.gov), Florida Senate (flsenate.gov), and contemporaneous news coverage: HJR 203 passed the Florida House 80-30 on February 19, 2026, and died in the Senate Appropriations Committee on March 13, 2026. Property tax reform was excluded from the April 2026 special session. Governor DeSantis has signaled a possible dedicated special session before the end of July 2026, aimed at the November 2026 ballot. Any Florida constitutional amendment requires a 60% legislative supermajority to reach the ballot and 60% of the popular vote to pass. The community-by-community discussion in this article is an analytical framework, not a prediction; specific dollar impacts for any property depend on that property’s assessed value, the precise non-school millage stack on the current TRIM notice, applicable exemptions, and what non-ad-valorem assessments (including CDD, fire/EMS, and other special assessments — none of which would be affected by an HJR 203-style amendment) sit on the bill. Verify with the Palm Beach County Property Appraiser, the Palm Beach County Tax Collector, each municipality, and a qualified tax or legal advisor before making decisions. Equal Housing Opportunity.