Broward property appraiser warns Tamarac commission of large local losses under proposed homestead tax cuts

Marty Kerr, Broward County Property Appraiser, told the Tamarac City Commission on Jan. 4 that several property-tax proposals being discussed in Tallahassee — including measures to eliminate homestead property taxes for some or all homeowners — would significantly reduce local revenue and alter how municipalities fund services. "If this were in effect, Tamarac would have lost about 40.3% of the property taxes that it levies," Kerr said, presenting city-level estimates based on current proposals.

Kerr walked commissioners through analyses prepared by his office and referenced work by the Florida Policy Institute showing statewide property-tax collections of about $55 billion. He said some proposals that eliminate most property taxes for homesteaded property would require replacing local revenue with a much higher sales tax: "The sales tax needs to be increased then to at least 12% — probably 13%, maybe even higher," he said, describing the tradeoffs policymakers face.

The presentation included multiple scenarios. Under House Joint Resolution 201 — which Kerr described as eliminating all homestead property taxes except the school portion — Broward County could see a decline in collections of roughly one-third; Kerr estimated average and median homeowner savings while also highlighting large revenue shortfalls for local governments. "There are 22,250 homesteaded properties in Tamarac," Kerr said, and in one scenario he calculated an average savings per Tamarac homeowner but also a projected revenue loss to the city on the order of tens of millions of dollars.

Kerr urged local officials to track the legislative process and prepare for implementation questions. He noted that most proposals to date include hold-harmless provisions for school funding and, in some cases, for law enforcement budgets, but that local governments would still face gaps that require clarifying implementing legislation. "No implementing bills have been filed," Kerr said. "If there's a constitutional amendment and it passes, an implementing bill basically says how you fix the shortfalls. We really don't know what they're gonna do."

Commissioners thanked Kerr for the briefing and discussed next steps for city outreach. The mayor and several commissioners emphasized public education, noting the need to explain complex tradeoffs to residents before any ballot measure or implementing statute is finalized. Kerr said he has been meeting with legislators on both sides of the aisle and urged municipal leaders to prepare to advocate for options that preserve local services.

Next steps: City staff said they will coordinate follow-up briefings and materials to help residents understand potential impacts and the timing of legislative action in Tallahassee.