The House Selection Committee on Property Tax, held in Tallahassee, reviewed presentations from several groups on topics about how property tax works and how Homestead exemptions apply.
Dr. Jim Zinger, executive director of the Florida Department of Revenue (FDOR), showed the committee how local property taxes affect education funding. Zingale provides a short history of the Florida Educational Finance Program (FEFP), noting that nearly 50% of FEFP’s funds come from property taxes.
Dr. Zingale shared concerns faced by many counties. This is the property tax gap between small and large financially constrained counties.
Amy Baker, an economist at the Congressional Bureau of Economic and Demographic Research (EDR), presented to committee members about the impact of Homestead’s exemptions. She said Homestead Parcels accounted for about 47% of the state’s 11 million plots in 2025. In combination with SaveOur Homes Assessment Caps, these exemptions reduced taxable value from 46.4% to 36.1% for Just Value.
Baker also said various tax authorities in the state can collect taxes for Valorem.
Another group that doesn’t like some of the tax proposals mentioned is the Florida County Association (FAC). FAC members said property taxes will support the county’s responsibility, including public safety, public health and infrastructure. The FAC also noted that statewide county operating millage taxes, and income and expenses received, and that small, rural, financially constrained counties rely on higher tax rates to provide basic services to their members.
Proposals on how to address property tax rates will become an important issue at the upcoming 2026 legislative meeting.
However, the main argument is how to attack a balanced approach in counties that rely on property taxes for education and public safety funding.
