Florida lawmakers are considering a constitutional amendment that could eliminate property taxes, with the issue potentially appearing on the November 2026 ballot. The Florida Education Association is examining how such a change might affect students, educators, and school communities.
Public schools in Florida receive funding from both state and local sources. State contributions come mainly from sales taxes, while local funds are primarily sourced from property taxes. Local funding makes up about 46% of the Florida Education Finance Program (FEFP), which is the main mechanism for public school financing in the state. However, this percentage varies by district; some districts rely on local funds for as little as 10% of their FEFP revenue, while others depend on it for up to 90%.
The required local effort (RLE) process determines each county’s share of funding based on its property values. Counties with higher property values must contribute more through property taxes, whereas those with lower values receive a greater share from the state.
No county in Florida can afford to lose $1,000 per student in funding without negative consequences. Even counties like Holmes, which depend heavily on state support, would be impacted if property taxes were eliminated. In Walton County, nearly 90% of FEFP funding comes from property taxes, making continued operation without this revenue unlikely.
Legislators had tasked Florida’s Office of Economic and Demographic Research (EDR) with studying the effects of eliminating or reducing property taxes and suggesting policy options to address potential fiscal challenges. However, Governor Ron DeSantis vetoed the funding for this study.
Despite this setback, analysis by the Florida Policy Institute indicates that replacing lost property tax revenue would require doubling the state sales tax.
As legislative proposals develop over the coming months, further analysis will be provided regarding what is at stake for students and school communities across Florida. The Florida Education Association encourages individuals concerned about these changes to educate others about the possible impacts and to participate in sharing information through a survey.
