Florida Gov. Ron DeSantis's May 27 call for a special session to advance a constitutional amendment eliminating property taxes on primary residences targets a revenue stream that has doubled to $60 billion since 2017, per his office data. The plan phases in the exemption while establishing a state trust fund to offset local losses and restricts new residents from benefits for up to five years. Primary documents, including the governor's proclamation and Florida Constitution Article VII on homestead protections, reveal this extends existing Save Our Homes caps rather than creating a novel mechanism. Local governments, reliant on these levies for public safety and schools, face projected shortfalls that could prompt sales tax hikes, as flagged in prior Miami-Dade Democratic Party analyses. Democratic Leader Fentrice Driskell highlights risks to working families and infrastructure, contrasting with Republican Sen. Ben Albritton's push for swift legislative action. Related patterns from California's Proposition 13 show long-term erosion of municipal flexibility, while Texas homestead exemption expansions demonstrate partial offsets via state aid. The proposal's timing, near term limits ending January 2027, aligns with voter mobilization ahead of November balloting but sidesteps concurrent spikes in insurance costs documented in state regulatory filings.