Leon County staff say proposed state property-tax amendment could cut about $71 million a year

County Administrator Vincent Long warned the Leon County Board of County Commissioners on June 9 that a constitutional amendment passed by the Florida Legislature this spring and scheduled for voters in November could produce a historic reduction in county revenue, about $71 million a year in the near term if implemented as written.

Long told the commission the proposal, as developed and fast-tracked in Tallahassee, would change homestead exemptions and taxable-value growth caps and could leave the county with roughly $3.5 million to cover services beyond state-mandated functions after the cuts. "What took six days to break may take this board months, if not years," Long said, urging commissioners to begin budget contingency planning immediately.

Why it matters: Leon County relies heavily on property tax revenue to pay for services such as parks, libraries, veteran services, animal control and other programs not guaranteed by state statute. Ken Morris, speaking for county staff, said the amendment phases in larger homestead exemptions (affecting assessed values on Jan. 1, 2027 and Jan. 1, 2028) and reduces non-homestead growth caps, all of which will shrink the taxable base and reduce growth in collections. "The January 1 values change in 2027. It impacts the FY28 budget. The following year the values change Jan. 1, 2028 and that’ll impact FY29," Morris said.

Staff presentation and next steps: Nikki Hatch and Ken Morris summarized the legislation’s mechanics and timing and offered an outline of county actions: stopgap measures for FY27, a detailed long-term fiscal and operating restructuring plan in July, and a series of public budget workshops to evaluate mandatory services, non-mandatory services, potential fee increases, cost recovery options and voluntary separation packages. Morris said staff will provide commissioners with options for service-level reductions and revenue alternatives, noting legal constraints that could limit the county’s ability to replace lost property-tax revenue.

Commissioner response: Commissioners across the aisle described the amendment as potentially crippling local government’s ability to respond to community needs. "This is not a small thing," Vice Chair David O'Keefe said, urging clear, factual outreach while staying within statutory limits on advocacy. Commissioner Proctor called for legal challenges and additional workshops, saying the measure represented a dramatic intrusion on local home rule. Commissioner Welch emphasized the need to prepare factual materials showing concrete impacts — library closures, EMS staffing, layoffs or park-service reductions — that the public can understand.

Elections and outreach constraints: Supervisor of Elections Mark Early and Tax Collector Doris Malloy briefed the board on election preparations and voter-registration changes that may affect turnout and mail-ballot requests. County Attorney counsel reminded commissioners that county funds and staff may produce factual, non-advocacy information but cannot be used for paid advocacy for or against ballot measures.

What the county will do next: Long and staff recommended immediate fiscal triage steps and a public schedule of budget workshops. The board voted to accept the staff legislative report and the recommended next steps. Staff will return with concrete, quantifiable scenarios on service and staffing impacts and a detailed timeline for decisions tied to FY28 and FY29 budget development.

Provenance: The county’s legislative briefing began with Vincent Long’s remarks and staff presentations (topic introduction SEG 908) and continued through the board’s discussion and vote accepting the report (topic finish SEG 2038).

Speakers quoted (first reference): County Administrator Vincent Long; Ken Morris, county staff; Nikki Hatch, county staff; Vice Chair David O'Keefe; Supervisor of Elections Mark Early.