Public discussion in Florida has turned to the idea of eliminating property taxes through a proposed constitutional amendment scheduled for the November 2026 ballot. This potential shift has prompted questions about how such a change could affect school funding across the state.
Florida’s public schools receive their funding from both state and local sources. State contributions are primarily collected from sales taxes, while local funding is mostly generated through property taxes. Currently, local funding makes up approximately 46% of the Florida Education Finance Program (FEFP), which is the main mechanism for distributing funds to public schools. However, each district’s share of local versus state funding varies widely. The portion that comes from local sources can range from as low as 10% to as high as 90%, depending on factors like county property values and legislative decisions.
The system uses a process called required local effort (RLE) to determine how much revenue each county should contribute through property taxes. In wealthier counties with higher property values, a larger share of school funding comes from local taxes. Conversely, in counties with lower property values, the state covers more of the cost.
“There is not a single county in Florida that can afford to lose $1,000 in per-student funding. Even fiscally constrained counties like Holmes that rely very heavily on state funding would face immediate, negative consequences from eliminating property taxes,” according to the release. “In places like Walton County, it is unimaginable that public schools could continue to operate without the property taxes that are the source of nearly 90% of their FEFP funding.”
Changes to property tax policy could have significant impacts at the local level, and policymakers have acknowledged these concerns by requesting further analysis. Legislators tasked Florida’s Office of Economic and Demographic Research (EDR) with studying what would happen if property taxes were eliminated or significantly reduced and offering ways to address any negative fiscal effects. However, this study will not take place because Governor Ron DeSantis vetoed its associated funding.
Despite this setback, some independent research has already been done on the topic. Earlier this year, an analysis by the Florida Policy Institute found that replacing lost property tax revenue would require doubling the state’s sales tax.
As legislative proposals related to property taxes become clearer in coming months, education advocates say they will provide further updates and analysis about what changes could mean for students and school communities throughout Florida.
“In the coming months, the legislative proposal relating to property taxes will come into better focus. When it does, we’ll provide an updated analysis of what is at risk for Florida’s students, educators, and school communities,” according to the release.
Those interested in understanding how much their own district relies on property tax revenue can access interactive tools provided by education organizations.
