Florida lawmakers are considering a constitutional amendment that would eliminate property taxes, with the measure potentially appearing on the November 2026 ballot. The Florida Education Association is examining what such a change could mean for students, educators, and school communities across the state.
Currently, public schools in Florida receive funding from both state and local sources. State funds primarily come from sales taxes, while local funds largely derive from property taxes. Local contributions make up about 46% of the Florida Education Finance Program (FEFP), which is the main source of funding for public schools. However, this percentage varies significantly by district.
The share of local funding in each district can range from as low as 10% to as high as 90%. This variation is determined through a legislative process called required local effort (RLE), which calculates how much revenue each county should contribute based on its property values. Counties with higher property values provide a larger portion of their FEFP funding through property taxes, while those with lower values rely more heavily on state support.
No county in Florida can afford to lose $1,000 per student in funding without negative consequences. Even counties like Holmes that depend mostly on state funds would be affected if property taxes were eliminated. In Walton County, where nearly 90% of FEFP funding comes from property taxes, operating public schools without this revenue would not be feasible.
Lawmakers have asked Florida’s Office of Economic and Demographic Research (EDR) to study the potential impact of eliminating or reducing property taxes and to suggest ways to address any negative fiscal effects. However, Governor Ron DeSantis vetoed the funding for this study. Despite this setback, analysis by the Florida Policy Institute earlier this year found that replacing lost property tax revenue would require doubling the state sales tax.
As legislative proposals regarding property taxes become clearer in the coming months, further analysis will be provided about what is at stake for Florida’s education system. In the meantime, information is available for residents who want to understand how much their local school districts rely on property tax revenue.
“Changes to property taxes should always carefully consider the local impacts, and any changes must ensure that school funding does not suffer,” said representatives from the Florida Education Association.
