Everyone wants a tax cut. Florida families are squeezed by insurance, groceries, and everyday costs, and I understand the appeal of Amendment 3 at first glance. As the president of the Florida Sheriffs Association, I’ve been able to study the impact that Amendment 3 will have with my fellow sheriffs. I’m asking you to look at the math before you vote on Nov. 3, because Amendment 3 is the wrong way to deliver relief.
The amendment would raise the non-school homestead exemption to $150,000 in 2027 and $250,000 in 2028. The state’s Revenue Estimating Conference projects it would cut local non-school property tax revenue by roughly $11.86 billion every year. The amendment names no way to replace that money. Again, there is no plan in Amendment 3 to fund public safety.
That matters because law enforcement and fire rescue are the largest line item in Florida’s local budgets. And in a sheriff’s office, 80 to 85% of the budget is personnel: deputies, detectives, dispatchers, and jail staff. You can’t cut millions from a budget like that without cutting people. Thousands and thousands of public safety professionals that respond to your 911 calls will have to be let go.
In my county of Marion County, there is a ton at stake. We estimate a $61,688,204 million drop in operating revenue, potentially affecting about 267 positions. This isn’t a fringe concern. Sheriffs from all parties are sounding the alarm. This isn’t politics, it’s math.
Amendment 3 leaves two choices: slash public safety funding, or raise every other tax, fee and assessment to cover the difference. Either way, it is not tax relief. It is a tax shift. Florida TaxWatch warns the system already shifts billions in property taxes from homesteads to other property owners, and this would worsen it. The bill comes back as higher rents and new fees for homeowners.
Lawmakers built a funding floor for public schools into this plan. They did not do the same for law enforcement or fire. The result will be fewer deputies and slower 911 response times, just as Florida’s population and calls for service keep growing.
There is a better path. In 2027, Florida’s Taxation and Budget Reform Commission will meet. It is the right place for experts to design real tax relief while protecting essential services, rather than locking an unfunded cut into the Constitution, where it will be hard to undo.
Amendment 3 is too good to be true, and it is the wrong way to cut taxes. Please vote no on Amendment 3.
— Billy Woods is sheriff of Marion County and president of the Florida Sheriffs Association.
Read the full Guest Column on The Gainesville Sun