Osceola County officials are warning residents that a statewide property tax measure headed to November's ballot could blow a $94.5 million hole in the county's budget, threatening everything from fire stations to school resource officers. County Commission Chairman Brandon Arrington says the loss would hit a general fund where public safety already eats up 54 percent of spending.
Amendment 3, which the Florida Legislature placed on the ballot through House Joint Resolution 1-F in June, needs at least 60 percent voter approval to take effect, according to the Florida Senate. As reported by WESH 2, Osceola County estimates it would lose roughly $79 million from its $410 million general fund, plus another $15.5 million from emergency medical services, libraries and the SAVE land-conservation program, for a combined $94.5 million shortfall.
What the Amendment Actually Changes
If approved, Amendment 3 would raise Florida's homestead exemption for non-school property tax levies to $150,000 in 2027 and $250,000 in 2028, with inflation adjustments kicking in starting in 2029, per Ballotpedia. The measure would increase the current non-school exemption from $25,000 to $150,000. The measure would also lower the annual cap on assessed value increases for non-homestead properties — commercial buildings, rentals and second homes — from 10 percent to 5 percent starting in 2027, according to the Florida Department of State.
New Florida residents would not get the full benefit right away. Homeowners establishing residency after December 31, 2026, would start with only the baseline exemption and would have to wait until their fifth year of homestead qualification before receiving the full $250,000 break, the department notes, a provision designed to prioritize existing residents over newer transplants.
County Weighs Rolling Back a Recent Sheriff Raise
Arrington has floated the idea that commissioners might claw back a 12 percent budget increase they approved for the Osceola County Sheriff's Office just weeks earlier, according to WFTV. The same report outlines other potential casualties: an $8.6 million reduction in emergency medical services that could force the closure of a fire station, cuts to mosquito spraying, and reduced funding for school resource officers.
Per WESH 2's reporting, county leaders have so far identified $77 million in potential reductions, leaving $17.5 million in cuts still undetermined. Those on the table include roadway resurfacing and maintenance, funding for affordable housing and homelessness services, future land purchases through the SAVE program, transportation options, and programs and grants that residents and community organizations rely on.
Osceola Launching a Website to Explain the Stakes
Arrington said Osceola County is launching an interactive website to give residents what he called an honest look at what will happen if Amendment 3 passes, telling WESH 2 the county will be ready to govern regardless of what voters decide. The debate over Amendment 3 extends beyond Osceola.
Statewide, the stakes are far larger. State revenue estimators and the nonpartisan Florida Policy Institute project Amendment 3 would strip roughly $12 billion annually from city and county budgets once fully implemented, as reported by WLRN.
Realtors Back It, Sheriffs Push Back
The fight has split influential interest groups. Florida Realtors publicly backs Amendment 3 as relief for homeowners, while the Florida Sheriffs Association actively opposes it over funding concerns, a divide detailed by WPEC. The amendment also contains constitutional language restricting how counties and cities can spend remaining property tax revenue, limiting it to categories including public safety, education, infrastructure, natural resources, debt service, employee retirement benefits and general operations, per the Florida Department of State.
The debate over Amendment 3 is part of the political landscape ahead of November.
