Innovative State and Local Policies Facilitating Housing Production

September 18, 2026, is the deadline to file a late 2026 homestead exemption application in Miami-Dade and Broward Counties. With Amendment 3 on the November ballot tied to December 31 residency, missing this deadline could create real complications for establishing 2026 homestead status.

Florida voters will consider Amendment 3 this November, a proposal that could significantly increase homestead exemptions while creating new timing considerations for prospective residents.

New York City's new pied-à-terre tax imposes up to 6.5% annual surcharges on high-value NYC homes not used as a primary residence. A court order has paused rollout, but Florida residents and foreign owners should act now to review exposure and structuring options.