POLK COUNTY, Fla. – Polk County Sheriff Grady Judd has officially endorsed State Rep. Jon Albert in his reelection campaign for Florida House District 48, despite the two taking notably different positions on a major property tax proposal headed to Florida voters this November.

Albert’s campaign has prominently advertised the endorsement, including campaign material featuring the two men together and stating that Judd endorses Albert.

Daily Ridge independently confirmed the endorsement with the Polk County Sheriff’s Office.

“The Sheriff has endorsed Representative Albert,” PCSO Director of Communications Scott Wilder told Daily Ridge.

The endorsement creates an interesting political contrast when it comes to one of the most significant property tax proposals Florida voters will consider this November.

Albert voted in favor of CS/HJR 1-F during the Florida Legislature’s June special session. The joint resolution is the measure that placed the proposed constitutional amendment before Florida voters.

The Florida House approved the measure June 2 by a vote of 75-26, with Albert voting yes on final passage. The Florida Senate subsequently approved the measure 30-9, sending the proposed constitutional amendment to voters.

Judd, meanwhile, has publicly raised concerns about the proposal and the potential consequences it could have for local governments and public safety.

That creates a notable distinction between the two men. Albert voted for the legislative resolution sending the property tax proposal to voters, while Judd has publicly warned about the potential effects of the amendment.

What Would Amendment 3 Actually Do?

The proposed constitutional amendment, titled “Save Our Homes from Excessive Property Taxes,” would make significant changes to Florida’s property tax system.

Most notably, it would substantially increase the homestead exemption applying to property taxes levied by counties, cities and other taxing authorities, excluding school district taxes.

Beginning in 2027, the exemption would increase to as much as $150,000 of assessed value for qualifying homestead property. Beginning in 2028, it would increase to as much as $250,000, with future adjustments.

The proposal would also reduce the maximum annual assessment increase on certain non-homestead residential and non-residential property from 10 percent to 5 percent.

For qualifying homeowners, the proposal could mean substantially lower property tax bills.

However, those savings would also mean less property tax revenue flowing to counties, cities and other local taxing authorities.

That is at the center of Judd’s concern.

Counties and municipalities rely heavily on property tax revenue to fund services including law enforcement, fire protection, roads, parks, libraries and other local government operations.

The debate essentially pits two concerns against each other: homeowners who argue rising property values have resulted in increasingly burdensome property tax bills, and local governments and public safety officials who warn that dramatically reducing property tax revenue could eventually affect services or force governments to find revenue elsewhere.

A Difference Worth Noting

The difference between Judd and Albert is important, but it also requires some context.

Albert’s vote for HJR 1-F establishes that he voted to send the proposal to Florida voters. It does not necessarily establish how Albert personally intends to vote when the amendment appears on his own ballot in November.

Daily Ridge has not received a statement from Albert saying whether he currently supports passage of Amendment 3 by voters.

Judd’s position has been much clearer. The Sheriff has publicly warned about the potential financial consequences of the property tax proposal and its possible effect on local government services.

That makes the endorsement noteworthy.

Judd has formally endorsed Albert for reelection, even though Albert cast a legislative vote helping advance a property tax proposal about which Judd has publicly expressed significant concerns.

The endorsement also illustrates that Judd’s support for Albert does not necessarily mean the two agree on every major policy issue.

Amendment Faces Legal Challenge Over Ballot Language

The proposal has also encountered a legal controversy just months before the November election.

A Leon County circuit judge ruled this week that the ballot title and summary were misleading and ordered the language rewritten. The dispute centers on how the proposal is described to voters rather than the underlying policy debate over property tax reductions.

If Amendment 3 ultimately appears before voters in November, it will require approval from at least 60 percent of voters to become part of the Florida Constitution.

If approved, portions of the constitutional changes would begin taking effect January 1, 2027.