Florida lawmakers are considering a constitutional amendment that could eliminate property taxes, with the issue expected to appear on the November 2026 ballot. This proposal has prompted discussions about how such a change would affect funding for public schools across the state.
Currently, Florida’s public schools receive funding from both state and local sources. State funds mainly come from sales taxes, while local funds are largely generated through property taxes. Local contributions make up about 46% of the Florida Education Finance Program (FEFP), which is the main source of school funding in the state. However, this percentage varies widely by district.
The share of local funding ranges from as low as 10% to as high as 90%, depending on each county’s property values and what is known as required local effort (RLE). RLE is a legislative process that determines how much revenue each county should contribute based on its ability to generate funds through property taxes. Counties with higher property values must provide a larger portion of their FEFP funding locally, 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, which depend mostly on state aid, would be affected if property tax revenues were eliminated. In places such as Walton County, where nearly 90% of school funding comes from property taxes, continuing operations without this revenue source would be extremely difficult.
Legislators have asked Florida’s Office of Economic and Demographic Research (EDR) to study the potential effects of eliminating or reducing property taxes and suggest ways to address possible financial shortfalls. However, Governor Ron DeSantis vetoed the funding for this study, so it will not take place.
Despite this setback, an analysis by the Florida Policy Institute earlier this year found that replacing lost property tax revenue would require doubling the state sales tax rate.
As lawmakers continue to develop proposals regarding property taxes in the coming months, further analysis will be provided about what these changes could mean for students and educators throughout Florida. Meanwhile, information is available for residents interested in understanding 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,” according to statements included in recent discussions on this topic.
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