Florida Amendment 3 by County: a 2026 data study
Amendment 3 would cut local non-school property taxes by about $11.83 billion a year once fully in effect, by the state Revenue Estimating Conference's count, and $4.93 billion in its first year. This study breaks that estimate down for all 67 counties and the 548 county governments, cities and special-district groups behind it, and prices the saving for a homestead assessed at $300,000 in every county: from $971 a year in Walton to $3,031 in St. Lucie from 2028.
Amendment 3 is on the November 3, 2026 ballot and needs 60 votes in 100 to pass. If it fails, none of these cuts happen. The amendment replaces today's non-school homestead exemption with $150,000 in 2027 and $250,000 in 2028, indexed to inflation from 2029, and lowers the cap on yearly assessment increases for non-homestead property from 10 to 5 percent a year. School taxes are untouched. The Amendment 3 explainer covers every provision; this page is the county-by-county money.
What the numbers show
- Miami-Dade would give up the most: $1.39 billion a year once fully in effect, followed by Broward ($1.19 billion), Palm Beach ($1.07 billion) and Hillsborough ($942 million).
- County governments carry most of it. About 65 cents of every dollar comes out of county budgets ($7.68 billion a year), $3.10 billion out of city budgets and $1.05 billion out of independent special districts such as water management, hospital and fire districts.
- Jacksonville leads the cities at $372 million a year. Of 411 cities in the conference's tables, 17 show no cut at all — towns such as Panama City Beach that levy no operating property tax.
- The same home saves very different amounts by county. A $300,000 homestead would save $3,031 a year from 2028 in St. Lucie, where non-school rates are highest, and $971 in Walton; the median county is $1,945.
- The cut grows every year. The estimate rises from $4.93 billion in fiscal 2027-28 to $8.71 billion in 2028-29, when the $250,000 exemption arrives, and $11.83 billion by 2031-32 as the exemption follows inflation and the 5 percent cap compounds on non-homestead property.
The counties with the largest cuts
Dollar figures are the conference's estimate of local non-school property tax the amendment would remove, by state fiscal year. The county government column includes its dependent districts (such as municipal service taxing units); the city column adds every city and its dependent districts.
| County | FY 2027-28 | FY 2028-29 | Fully in effect | County government | Cities | Special districts | $300,000 homestead saves, 2028 |
|---|---|---|---|---|---|---|---|
| Miami-Dade | $524.7M | $945.7M | $1,392.6M | $919.0M | $386.0M | $87.6M | $2,354 |
| Broward | $535.7M | $968.5M | $1,193.2M | $509.1M | $537.8M | $146.3M | $2,657 |
| Palm Beach | $418.1M | $778.8M | $1,070.1M | $647.2M | $276.6M | $146.4M | $2,218 |
| Hillsborough | $342.0M | $616.2M | $942.0M | $701.9M | $148.5M | $91.6M | $2,485 |
| Orange | $270.2M | $501.7M | $781.1M | $565.9M | $174.0M | $41.2M | $2,177 |
| Pinellas | $269.3M | $456.9M | $561.4M | $318.3M | $168.9M | $74.1M | $2,423 |
| Lee | $178.0M | $330.8M | $453.3M | $253.4M | $113.7M | $86.2M | $1,723 |
| Duval | $198.5M | $331.3M | $416.2M | — | $408.7M | $7.5M | $2,294 |
| Polk | $138.7M | $239.0M | $365.6M | $259.6M | $95.4M | $10.5M | $2,015 |
| Pasco | $158.2M | $276.1M | $364.9M | $336.7M | $14.4M | $13.8M | $2,173 |
| Volusia | $160.7M | $273.7M | $355.1M | $201.1M | $126.5M | $27.4M | $2,410 |
| St. Lucie | $127.7M | $204.6M | $281.6M | $145.3M | $70.6M | $65.7M | $3,031 |
| Brevard | $126.9M | $214.5M | $272.4M | $146.8M | $116.1M | $9.5M | $1,679 |
| Osceola | $87.3M | $164.2M | $257.4M | $212.0M | $39.3M | $6.0M | $1,920 |
| Lake | $98.9M | $177.1M | $240.8M | $157.6M | $71.3M | $11.9M | $1,896 |
The cities with the largest cuts
| City | County | FY 2027-28 | Fully in effect |
|---|---|---|---|
| Jacksonville | Duval | $180.3M | $372.2M |
| Tampa | Hillsborough | $40.5M | $128.5M |
| Miami | Miami-Dade | $39.0M | $124.4M |
| Orlando | Orange | $31.7M | $100.1M |
| St. Petersburg | Pinellas | $34.7M | $73.8M |
| Cape Coral | Lee | $31.1M | $73.3M |
| Port St. Lucie | St. Lucie | $28.1M | $60.7M |
| Hollywood | Broward | $23.9M | $52.6M |
| West Palm Beach | Palm Beach | $18.6M | $52.5M |
| Pembroke Pines | Broward | $23.0M | $50.6M |
| Palm Bay | Brevard | $22.1M | $44.5M |
| Hialeah | Miami-Dade | $17.8M | $44.5M |
| Miramar | Broward | $19.7M | $43.8M |
| Fort Lauderdale | Broward | $18.1M | $43.0M |
| Miami Beach | Miami-Dade | $11.9M | $41.5M |
Every city, county government and special-district group is in the download below, with its estimate for each year.
What a homestead saves in each county
Today's non-school homestead exemption on a $300,000 home is $51,411. Amendment 3 replaces it with $150,000 in 2027 and $250,000 in 2028, so the saving is the extra exempt value times the county's non-school rate. The rate here is the county's average: the total average millage from the Florida Department of Revenue's 2025 final roll minus the school levy, so a home inside a city with its own millage will differ. School taxes and non-ad valorem fees such as fire and trash stay on the bill. The homestead exemption calculator prices a specific home.
| County | Average non-school mills | Non-school exemption today | 2027 saving | 2028 saving |
|---|---|---|---|---|
| St. Lucie | 15.261 | $51,411 | $1,505 | $3,031 |
| Alachua | 14.638 | $51,411 | $1,443 | $2,907 |
| Dixie | 14.463 | $51,411 | $1,426 | $2,872 |
| Broward | 13.379 | $51,411 | $1,319 | $2,657 |
| Glades | 13.044 | $51,411 | $1,286 | $2,590 |
| Hillsborough | 12.515 | $51,411 | $1,234 | $2,485 |
| Leon | 12.434 | $51,411 | $1,226 | $2,469 |
| Pinellas | 12.201 | $51,411 | $1,203 | $2,423 |
| Volusia | 12.138 | $51,411 | $1,197 | $2,410 |
| Miami-Dade | 11.856 | $51,411 | $1,169 | $2,354 |
| Hendry | 11.827 | $51,411 | $1,166 | $2,349 |
| Flagler | 11.806 | $51,411 | $1,164 | $2,345 |
| Duval | 11.551 | $51,411 | $1,139 | $2,294 |
| Union | 11.262 | $51,411 | $1,110 | $2,237 |
| Bradford | 11.207 | $51,411 | $1,105 | $2,226 |
| Palm Beach | 11.171 | $51,411 | $1,101 | $2,218 |
| Orange | 10.961 | $51,411 | $1,081 | $2,177 |
| Pasco | 10.943 | $51,411 | $1,079 | $2,173 |
| Gadsden | 10.894 | $51,411 | $1,074 | $2,163 |
| Martin | 10.883 | $51,411 | $1,073 | $2,161 |
| Putnam | 10.849 | $51,411 | $1,070 | $2,154 |
| Lafayette | 10.837 | $51,411 | $1,068 | $2,152 |
| Levy | 10.708 | $51,411 | $1,056 | $2,126 |
| DeSoto | 10.651 | $51,411 | $1,050 | $2,115 |
| Holmes | 10.277 | $51,411 | $1,013 | $2,041 |
| Suwannee | 10.246 | $51,411 | $1,010 | $2,035 |
| Polk | 10.148 | $51,411 | $1,000 | $2,015 |
| Gilchrist | 10.132 | $51,411 | $999 | $2,012 |
| Citrus | 10.125 | $51,411 | $998 | $2,011 |
| Calhoun | 10.111 | $51,411 | $997 | $2,008 |
| Seminole | 10.099 | $51,411 | $996 | $2,006 |
| Nassau | 9.865 | $51,411 | $973 | $1,959 |
| Madison | 9.833 | $51,411 | $969 | $1,953 |
| Taylor | 9.796 | $51,411 | $966 | $1,945 |
| Liberty | 9.794 | $51,411 | $966 | $1,945 |
| Hamilton | 9.678 | $51,411 | $954 | $1,922 |
| Osceola | 9.668 | $51,411 | $953 | $1,920 |
| Washington | 9.634 | $51,411 | $950 | $1,913 |
| Marion | 9.564 | $51,411 | $943 | $1,899 |
| Lake | 9.547 | $51,411 | $941 | $1,896 |
| Columbia | 9.335 | $51,411 | $920 | $1,854 |
| Baker | 9.288 | $51,411 | $916 | $1,844 |
| Charlotte | 9.18 | $51,411 | $905 | $1,823 |
| Highlands | 9.17 | $51,411 | $904 | $1,821 |
| Clay | 9.075 | $51,411 | $895 | $1,802 |
| Okeechobee | 9.052 | $51,411 | $892 | $1,798 |
| Jackson | 8.896 | $51,411 | $877 | $1,767 |
| Hardee | 8.872 | $51,411 | $875 | $1,762 |
| Escambia | 8.773 | $51,411 | $865 | $1,742 |
| Lee | 8.678 | $51,411 | $856 | $1,723 |
| Jefferson | 8.571 | $51,411 | $845 | $1,702 |
| Brevard | 8.457 | $51,411 | $834 | $1,679 |
| Indian River | 8.413 | $51,411 | $829 | $1,671 |
| Hernando | 8.305 | $51,411 | $819 | $1,649 |
| Manatee | 8.248 | $51,411 | $813 | $1,638 |
| Wakulla | 8.015 | $51,411 | $790 | $1,592 |
| St. Johns | 7.702 | $51,411 | $759 | $1,530 |
| Bay | 7.36 | $51,411 | $726 | $1,462 |
| Okaloosa | 6.9 | $51,411 | $680 | $1,370 |
| Gulf | 6.898 | $51,411 | $680 | $1,370 |
| Sarasota | 6.658 | $51,411 | $656 | $1,322 |
| Franklin | 6.408 | $51,411 | $632 | $1,273 |
| Santa Rosa | 6.303 | $51,411 | $621 | $1,252 |
| Sumter | 6.293 | $51,411 | $620 | $1,250 |
| Collier | 5.57 | $51,411 | $549 | $1,106 |
| Monroe | 5.289 | $51,411 | $521 | $1,050 |
| Walton | 4.89 | $51,411 | $482 | $971 |
Every county
| County | FY 2027-28 | FY 2028-29 | Fully in effect | County government | Cities | Special districts | $300,000 homestead saves, 2028 |
|---|---|---|---|---|---|---|---|
| Alachua | $77.0M | $130.0M | $176.5M | $116.5M | $40.2M | $19.8M | $2,907 |
| Baker | $4.4M | $6.7M | $7.6M | $6.0M | $0.8M | $0.9M | $1,844 |
| Bay | $27.1M | $43.7M | $44.2M | $35.4M | $8.4M | $0.4M | $1,462 |
| Bradford | $5.3M | $7.8M | $10.3M | $9.4M | $0.6M | $0.3M | $2,226 |
| Brevard | $126.9M | $214.5M | $272.4M | $146.8M | $116.1M | $9.5M | $1,679 |
| Broward | $535.7M | $968.5M | $1,193.2M | $509.1M | $537.8M | $146.3M | $2,657 |
| Calhoun | $1.3M | $1.6M | $1.4M | $1.3M | $0.0M | $0.0M | $2,008 |
| Charlotte | $46.1M | $79.9M | $126.7M | $116.1M | $7.3M | $3.4M | $1,823 |
| Citrus | $38.3M | $58.1M | $67.4M | $61.3M | $2.0M | $4.0M | $2,011 |
| Clay | $42.9M | $70.2M | $79.4M | $74.0M | $3.9M | $1.5M | $1,802 |
| Collier | $72.8M | $140.0M | $203.3M | $134.2M | $8.6M | $60.4M | $1,106 |
| Columbia | $8.7M | $12.6M | $13.1M | $12.0M | $0.7M | $0.4M | $1,854 |
| DeSoto | $4.5M | $6.9M | $8.9M | $7.8M | $0.8M | $0.2M | $2,115 |
| Dixie | $2.1M | $2.4M | $2.1M | $2.0M | $0.1M | $0.0M | $2,872 |
| Duval | $198.5M | $331.3M | $416.2M | — | $408.7M | $7.5M | $2,294 |
| Escambia | $45.3M | $69.4M | $82.1M | $70.0M | $8.3M | $3.7M | $1,742 |
| Flagler | $49.5M | $88.3M | $116.5M | $78.4M | $32.8M | $5.2M | $2,345 |
| Franklin | $2.1M | $3.3M | $3.9M | $2.7M | $0.9M | $0.2M | $1,273 |
| Gadsden | $6.0M | $8.0M | $8.3M | $7.0M | $1.3M | $0.0M | $2,163 |
| Gilchrist | $3.6M | $5.4M | $7.2M | $6.7M | $0.3M | $0.2M | $2,012 |
| Glades | $2.3M | $3.3M | $4.1M | $3.7M | $0.1M | $0.3M | $2,590 |
| Gulf | $2.6M | $4.5M | $7.7M | $6.5M | $1.1M | $0.0M | $1,370 |
| Hamilton | $1.4M | $1.8M | $1.8M | $1.6M | $0.2M | $0.1M | $1,922 |
| Hardee | $2.7M | $3.9M | $4.5M | $3.8M | $0.6M | $0.1M | $1,762 |
| Hendry | $7.7M | $12.3M | $16.7M | $10.0M | $1.7M | $4.9M | $2,349 |
| Hernando | $38.5M | $61.5M | $76.9M | $73.6M | $1.5M | $1.7M | $1,649 |
| Highlands | $15.4M | $22.5M | $27.2M | $24.3M | $2.4M | $0.6M | $1,821 |
| Hillsborough | $342.0M | $616.2M | $942.0M | $701.9M | $148.5M | $91.6M | $2,485 |
| Holmes | $3.2M | $4.4M | $4.6M | $4.4M | $0.2M | $0.0M | $2,041 |
| Indian River | $40.7M | $72.0M | $91.4M | $68.4M | $10.1M | $12.9M | $1,671 |
| Jackson | $4.1M | $5.3M | $4.7M | $4.4M | $0.3M | $0.0M | $1,767 |
| Jefferson | $2.2M | $3.2M | $3.3M | $2.9M | $0.4M | $0.0M | $1,702 |
| Lafayette | $1.0M | $1.3M | $1.3M | $1.2M | $0.0M | $0.0M | $2,152 |
| Lake | $98.9M | $177.1M | $240.8M | $157.6M | $71.3M | $11.9M | $1,896 |
| Lee | $178.0M | $330.8M | $453.3M | $253.4M | $113.7M | $86.2M | $1,723 |
| Leon | $56.8M | $93.8M | $100.9M | $81.1M | $19.7M | $0.2M | $2,469 |
| Levy | $8.0M | $11.4M | $13.1M | $11.3M | $1.4M | $0.4M | $2,126 |
| Liberty | $0.7M | $0.9M | $1.0M | $0.9M | $0.1M | $0.0M | $1,945 |
| Madison | $2.2M | $3.0M | $3.6M | $3.2M | $0.3M | $0.1M | $1,953 |
| Manatee | $85.7M | $159.3M | $212.3M | $169.3M | $17.0M | $26.1M | $1,638 |
| Marion | $87.6M | $139.4M | $170.9M | $152.2M | $15.4M | $3.3M | $1,899 |
| Martin | $50.3M | $91.8M | $111.0M | $99.2M | $5.4M | $6.4M | $2,161 |
| Miami-Dade | $524.7M | $945.7M | $1,392.6M | $919.0M | $386.0M | $87.6M | $2,354 |
| Monroe | $13.7M | $26.5M | $38.5M | $25.5M | $7.2M | $5.8M | $1,050 |
| Nassau | $30.5M | $56.8M | $77.0M | $67.6M | $7.5M | $1.9M | $1,959 |
| Okaloosa | $26.5M | $43.3M | $46.1M | $33.7M | $12.3M | $0.1M | $1,370 |
| Okeechobee | $5.7M | $8.8M | $12.1M | $10.3M | $1.1M | $0.7M | $1,798 |
| Orange | $270.2M | $501.7M | $781.1M | $565.9M | $174.0M | $41.2M | $2,177 |
| Osceola | $87.3M | $164.2M | $257.4M | $212.0M | $39.3M | $6.0M | $1,920 |
| Palm Beach | $418.1M | $778.8M | $1,070.1M | $647.2M | $276.6M | $146.4M | $2,218 |
| Pasco | $158.2M | $276.1M | $364.9M | $336.7M | $14.4M | $13.8M | $2,173 |
| Pinellas | $269.3M | $456.9M | $561.4M | $318.3M | $168.9M | $74.1M | $2,423 |
| Polk | $138.7M | $239.0M | $365.6M | $259.6M | $95.4M | $10.5M | $2,015 |
| Putnam | $10.9M | $14.9M | $15.6M | $14.1M | $1.3M | $0.3M | $2,154 |
| Santa Rosa | $26.7M | $45.0M | $55.2M | $53.0M | $2.0M | $0.2M | $1,252 |
| Sarasota | $85.1M | $156.1M | $206.9M | $124.9M | $41.9M | $40.0M | $1,322 |
| Seminole | $100.0M | $178.1M | $230.1M | $172.3M | $53.6M | $4.1M | $2,006 |
| St. Johns | $76.0M | $151.3M | $214.7M | $191.6M | $12.3M | $10.9M | $1,530 |
| St. Lucie | $127.7M | $204.6M | $281.6M | $145.3M | $70.6M | $65.7M | $3,031 |
| Sumter | $35.6M | $67.9M | $88.7M | $73.6M | $12.4M | $2.7M | $1,250 |
| Suwannee | $6.8M | $9.4M | $12.0M | $10.8M | $0.8M | $0.3M | $2,035 |
| Taylor | $2.4M | $3.1M | $3.3M | $2.7M | $0.4M | $0.1M | $1,945 |
| Union | $1.4M | $1.7M | $1.5M | $1.5M | $0.0M | $0.0M | $2,237 |
| Volusia | $160.7M | $273.7M | $355.1M | $201.1M | $126.5M | $27.4M | $2,410 |
| Wakulla | $6.4M | $10.4M | $12.4M | $12.3M | $0.1M | $0.0M | $1,592 |
| Walton | $14.0M | $27.8M | $51.9M | $46.9M | $4.8M | $0.2M | $971 |
| Washington | $3.2M | $4.3M | $5.3M | $4.9M | $0.4M | $0.0M | $1,913 |
What this means for a buyer
The savings above are for an owner who already has a Florida homestead. A buyer moving from out of state wouldn't see them right away: anyone without a Florida permanent residence on December 31, 2026 gets a $50,000 non-school exemption for their first four years, stepping up to the full amount in the fifth. For non-homestead property (second homes, rentals), the 5 percent cap slows how fast the assessed value climbs after a purchase, but the purchase itself still resets the assessment to market value. Local governments may raise millage rates or fees to make up some of the gap, so the savings above are the amendment's direct effect, not a forecast of the whole bill.
Methodology and sources
Government and county figures: the Florida Revenue Estimating Conference's analysis of CS/HJR 1-F (July 10, 2026), the middle estimate of the local non-school impact — the "Adopted Impact By County" tables and Addendum 1, "Impact By Government Type Within Each County." State fiscal year 2027-28 matches the 2027 tax roll; the conference treats 2031-32 as the recurring figure. Each county's governments add up to the conference's county table, and the counties to its statewide total, within rounding. Cities that span two counties (Fanning Springs, Flagler Beach and Longboat Key) are listed in each county as the conference lists them and added together in the city ranking. A few town names are restored from the conference's capitalization to the towns' own spelling. Per-home savings: the 2026 non-school homestead exemption from the Florida Department of Revenue's exemption amounts, and each county's average non-school millage from the DOR Millage and Taxes Levied Report (2025 final roll), the same rates the millage study and county pages use. The conference adopted a "zero/negative indeterminate" official estimate, its standard for a proposed amendment; the figures here are the quantified impact it published alongside. Figures are planning information from official data, never a bill and never tax advice.
Download the data and cite this study
All 548 governments, with each year's estimate and the county's per-home saving, are free to download as a spreadsheet-ready file: florida-amendment-3-impact-by-government-2026.csv. The data is published under the Creative Commons Attribution 4.0 license: reporters, researchers, and writers may reuse and adapt it freely, as long as they credit and link this page:
ParcelMath, "Florida Amendment 3 Impact by County: a 2026 Data Study," https://parcelmath.com/research/florida-amendment-3-impact-by-county-2026/
Related research: Amendment 3, explained · Florida property tax by county · millage rates by taxing authority · fire and trash fees by county.
Data verified as of October 2026.