Erin Hill
Gadsden County News Service
Gadsden County commissioners held a property tax workshop June 16 to discuss proposed changes to Florida’s property tax system and their potential effects on local government revenues, public services and future county budgets.
During the workshop, Jeff Scala, deputy director of public policy for the Florida Association of Counties, outlined House Joint Resolution 1 and related property tax proposals being considered at the state level. According to Scala, the proposals include increasing the homestead exemption for non-school property taxes, reducing the assessment cap on non-homestead properties from 10% to 5%, establishing a five-year residency requirement for certain enhanced homestead benefits, implementing automatic inflation growth provisions and narrowing millage rate ceilings.
Scala said the proposals could affect both the amount of taxable value available to local governments and the millage rates they can levy. He explained that changes to exemptions, assessment caps and millage limitations could reduce future property tax growth, potentially affecting revenues used to fund county services and operations.
Scala told commissioners that House Joint Resolution 1 has been approved by the Florida Legislature and is expected to appear on the November 2026 general election ballot. Because it is a proposed constitutional amendment, the measure must receive at least 60% voter approval before taking effect. He said the proposal would create a framework for additional future property tax reductions, prompting local governments across Florida to evaluate the potential impact on future revenues and budgets.
Commissioner Shawn Wood discussed the need for an action plan, while county lobbyist Al Lawson provided a legislative perspective on the proposal.
Lawson said he was concerned about the potential effect of the legislation on rural communities. While the proposal could provide tax relief for some property owners, he said it could also reduce revenues that local governments use to fund public services. Lawson said counties rely on property tax revenues to support services such as emergency management, public works and other essential operations.
Lawson also discussed the proposal’s prospects before voters, noting that opponents of the measure still have an opportunity to make their case before the November election.
Vice Chairman Ronterious Green said county officials could educate residents about the issue while remaining within legal restrictions governing government advocacy. Lawson suggested community meetings as one way to inform the public.
Gadsden County Property Appraiser Reginald Cunningham and Tax Roll Administrator Ken Brown discussed the potential impact of the proposals on local property tax collections and government revenues. Cunningham said municipalities could be affected more significantly than county government because cities rely more heavily on property tax revenues to fund operations and services.
Nicholas Thomas, clerk of the circuit court and comptroller, discussed the role property tax revenues play in funding county services. Thomas said his office has maintained a conservative approach to budgeting but noted ongoing needs, including information technology. He also discussed changes affecting nonprofit organizations and their focus on core services.
During public comment, resident Frida Houston said she would like relief from property taxes.
Green later asked Interim County Administrator Reginald James whether constitutional officers could be asked to participate in a 10% budget-reduction exercise as county officials evaluate potential future revenue losses.
Thomas said the proposals could affect development of the county’s fiscal year 2027-28 budget.
