It was a theme that came up as lawmakers received an hourslong briefing on the significance of property taxes to local governments of various sizes. Rep. Toby Overdorf, a Palm City Republican who chairs the House Select Committee on Property Taxes, called the application and exclusion from certain tax exemptions unfair. He also noted that many homeowners can still see their own property tax payments go up even when local governments vote to lower tax rates. Ron DeSantis, looking toward his last year in office, wants the Legislature to explore eliminating property taxes on homesteaded properties. Various exemptions, rate differences and taxpayer protections already exist in Florida law, much of it already eliminating taxable value from tax rolls.