Tuesday, September 1, 2026

Local Impact

Local boards still set millage under Chapter 2026-240.

CS/SB 4-F · Chapter 2026-240

Already the law, either way

Florida already changed how cities and counties adopt millage. A majority may adopt the rolled-back rate. Two-thirds may go up to 110 percent of that rate. Higher rates need a larger board vote or voter approval. A No vote on Amendment 3 does not repeal that statute. City and county budgets already operate under it.

Amendment 3 is not the millage law

Orange County

The county modeled $165 million less in 2027 and $275 million in 2028 if rates stay where its model put them. That is a modeled future, not an adopted department assignment.

Orlando

Public speech figures are not a city budget. The city would still adopt millage under Chapter 2026-240, with or without Amendment 3.

County or city

Orange County BCC and City of Orlando, kept separate

Orange County Board of County Commissioners

Florida Amendment 3 State REC model

Conditional cash-revenue estimate if voters approve Amendment 3. State model for Orange County Board of County Commissioners.

Source: Florida Revenue Estimating Conference — FL-REC-A3-0710

The Orange County row is the Board of County Commissioners levy only. The City row is the municipal levy only. These authorities are separate and are never combined into a household tax bill.

FY 2027-28

Conditional cash-revenue estimate
−$197.3 million

FL-REC-A3-0710

FY 2028-29

Conditional cash-revenue estimate
−$364.3 million

FL-REC-A3-0710

FY 2029-30

Conditional cash-revenue estimate
−$426 million

FL-REC-A3-0710

FY 2030-31

Conditional cash-revenue estimate
−$496.8 million

FL-REC-A3-0710

FY 2031-32

Conditional cash-revenue estimate
−$565.9 million

FL-REC-A3-0710

Conditional state model if voters approve Amendment 3. It is not an adopted budget, a preset service outcome, money already earned, or a guarantee.

Actual property-tax revenue

Actual recognized revenue, accounting basis

For Orange County Board of County Commissioners, completed-year actual recognized revenue moved from $992.3 million in FY 2021 to $1.5 billion in FY 2025 across the reported FY 2021 through FY 2025 series.

Orange County Board of County Commissioners actual recognized revenue history
Fiscal yearMeasure labelActual recognized revenueSource ID
FY 2021Actual recognized revenue: governmental activities ad valorem revenue$992.3 millionOCFL-ACFR-2025
FY 2022Actual recognized revenue: governmental activities ad valorem revenue$1 billionOCFL-ACFR-2025
FY 2023Actual recognized revenue: governmental activities ad valorem revenue$1.2 billionOCFL-ACFR-2025
FY 2024Actual recognized revenue: governmental activities ad valorem revenue$1.3 billionOCFL-ACFR-2025
FY 2025Actual recognized revenue: governmental activities ad valorem revenue$1.5 billionOCFL-ACFR-2025
Orange County Board of County Commissioners actual revenue visual

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2025 DOR tax-roll

Levy scope
2025 tax roll — County Government Operating levy
DOR record status
R-NVAB
Taxable value
$235,139,461,536
Published millage
4.4347 mills
Published taxes levied
$1,042,764,222
Taxable-value source
FL-DOR-2025-COUNTY-TAXABLE

The County record is marked R-NVAB. Taxable value × the published4.4347 mills rate equals $1,042,772,970, which is $8,748 above the separately published levy. The calculator uses taxable value × rate for illustrative levy capacity and keeps the published levy as a source record; it does not treat this reconciliation difference as an unstated model assumption.

City of Orlando

Florida Amendment 3 State REC model

Conditional cash-revenue estimate if voters approve Amendment 3. State model for City of Orlando.

Source: Florida Revenue Estimating Conference — FL-REC-A3-0710

The Orange County row is the Board of County Commissioners levy only. The City row is the municipal levy only. These authorities are separate and are never combined into a household tax bill.

FY 2027-28

Conditional cash-revenue estimate
−$31.7 million

FL-REC-A3-0710

FY 2028-29

Conditional cash-revenue estimate
−$59.5 million

FL-REC-A3-0710

FY 2029-30

Conditional cash-revenue estimate
−$71.7 million

FL-REC-A3-0710

FY 2030-31

Conditional cash-revenue estimate
−$85.9 million

FL-REC-A3-0710

FY 2031-32

Conditional cash-revenue estimate
−$100.1 million

FL-REC-A3-0710

Conditional state model if voters approve Amendment 3. It is not an adopted budget, a preset service outcome, money already earned, or a guarantee.

Actual property-tax revenue

Actual recognized revenue, accounting basis

For City of Orlando, completed-year actual recognized revenue moved from $238.3 million in FY 2021 to $342.1 million in FY 2025 across the reported FY 2021 through FY 2025 series.

City of Orlando actual recognized revenue history
Fiscal yearMeasure labelActual recognized revenueSource ID
FY 2021Actual recognized revenue: property-tax revenue$238.3 millionORL-PAFR-2025
FY 2022Actual recognized revenue: property-tax revenue$249.5 millionORL-PAFR-2025
FY 2023Actual recognized revenue: property-tax revenue (cross-checked correction)$284.2 millionORL-PAFR-2024-CROSSCHECK
FY 2024Actual recognized revenue: property-tax revenue$319.3 millionORL-PAFR-2025
FY 2025Actual recognized revenue: property-tax revenue$342.1 millionORL-PAFR-2025
City of Orlando actual revenue visual

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2025 DOR tax-roll

Levy scope
2025 tax roll — City of Orlando municipal levy
DOR record status
Final
Taxable value
$56,403,641,605
Published millage
6.65 mills
Published taxes levied
$375,084,217

Local figures

Institution
Orange County Government
Source accessed
2026-08-25
Authority
Orange County Board of County Commissioners
Fiscal-year label
2027
Published figure
$165 million
Statement scope
County estimate based on current population and homeowner data
Disclosure status
Inputs needed to reproduce the figure have not been published
Institution
Orange County Government
Source accessed
2026-08-25
Authority
Orange County Board of County Commissioners
Fiscal-year label
2028
Published figure
$275 million
Statement scope
County estimate based on current population and homeowner data
Disclosure status
Inputs needed to reproduce the figure have not been published
Institution
Mayor Buddy Dyer
Source accessed
2026-08-29
Authority
City of Orlando
Fiscal-year label
full-elimination statement
Published figure
$80 million
Statement scope
Separate full-elimination homestead-exemption statement
Disclosure status
Distinct scenario; not comparable to the Amendment 3 figures

Orange County qualifies its figures with current population and homeowner data. The inputs needed to reproduce the figure have not been published.

Mayor Buddy Dyer's $80 million statement is a different full-elimination scenario, not an Amendment 3 REC model value or an illustrative scenario input.

Published assumptions are not directly comparable, so a difference between figures does not prove either model wrong.

FAQ

Does the state model determine service decisions?
No. The state model describes a conditional cash-revenue estimate under its stated assumptions. It is not an adopted budget or an automatic service outcome. Rates, spending, reserves, fees, and services remain future local decisions.
Why do County, City, and State figures differ?
They describe different scopes and assumptions. The state REC model reports separate County BCC and City of Orlando conditional estimates. Local statements can use other baselines, timelines, or scenarios, and their published assumptions are not necessarily comparable.
What can local officials still decide?
They would still make future decisions about rates, spending, reserves, fees, and services. The state model does not choose a millage rate, set a budget, or determine a service outcome for either authority.

Sources and method

Source records · Methods

  • Florida REC conditional cash-revenue difference

    Florida Revenue Estimating Conference CS/HJR 1-F package, July 10, 2026. Conditional modeled cash-revenue differences if voters approve; not an adopted local budget or service decision. Orange County BCC and City of Orlando are separate authority rows.

  • Orange County actual ad valorem revenue history

    Completed-year actual recognized revenue on an accounting basis from the FY 2025 Orange County ACFR historical statistical schedule, line “Ad valorem tax.” This contextual series is separate from REC conditional projections and levy-scenario inputs.

  • City of Orlando actual property-tax revenue history

    Completed-year actual recognized revenue on an accounting basis from the FY 2025 City of Orlando PAFR, cross-checked against the official FY 2024 City of Orlando PAFR (ORL-PAFR-2024-CROSSCHECK). The FY 2025 PAFR appears to carry a FY 2023 transcription error of 248198792; this dataset publishes the cross-checked FY 2023 value 284198792. This contextual series is separate from REC conditional projections and levy-scenario inputs.

  • Authority levy baselines for illustrative response scenarios

    Authority-matched 2025 tax-roll inputs for the illustrative response formula. The county baseline is the County Government Operating levy, not a composite countywide rate; FL-DOR-2025-COUNTY-TAXABLE supports taxable value and FL-DOR-2025-COUNTY-LEVY supports the levy and rate. Status is R-NVAB. Taxable value × 4.4347 mills = 1042772970.07, which is 8748.07 above the separately published levy of 1042764222. The scenario uses taxable value × rate while retaining each source value as published. The city municipal row is self-contained.