Twenty-nine of Florida’s 67 school districts are placing a 1-mill property tax levy on the November 3, 2026 general election ballot, according to WFSU Public Media. The levies are intended to fund teacher salaries, school safety, and academic programs as operating expenses outpace state funding. Most are renewals of existing voter-approved millages set to expire; some, including Osceola and Polk counties, are first-time requests. On the same ballot, voters will consider Amendment 3, a constitutional amendment that would increase the homestead exemption for non-school taxes, as reported by the Tallahassee Democrat.
The amounts these levies would generate vary widely. Broward County’s 1-mill renewal would raise roughly $358 million annually, according to Broward County Public Schools. Orange County’s continuation would generate $248.8 million, and Polk County’s first-time levy would raise $75.9 million, according to Boundsight. Duval County’s renewal would bring in $121 million, according to Duval County Public Schools. Osceola County’s first-time levy would raise $62.6 million, according to Boundsight. Leon County’s proposed new millage would generate $29.3 million, with 90 percent of revenue supporting employee compensation, according to Leon County Schools.
The financial pressure on districts is illustrated by the Leon County School Board, which scheduled a decision on October 13, 2026, on whether to take a $30 million loan to cover payroll expenses, according to WFSU Public Media.
How voter-approved millage has worked in Florida
Several of the districts on the 2026 ballot have used voter-approved millage before. Miami-Dade County voters passed a similar 1-mill referendum in 2018 and renewed it again in 2022, according to the Florida Tribune. Duval County voters approved a 1-mill referendum in 2022, which enabled salary enhancements to recruit and retain teachers, according to Duval County Public Schools. Broward County’s current referendum, approved by voters in 2022, funds approximately $173 million annually in compensation supplements, 393 safety personnel, and more than 224 mental health professionals, according to Broward County Public Schools. The Brevard County School Board’s resolution calling for the 2026 renewal noted that voters in more than 25 Florida school districts had already approved additional millage for school operations before 2026, according to the Brevard County School Board.
Florida Statutes require school district millage elections to be held only at a general election and authorize a maximum four-year levy period. The law also requires that voted operating millage funds be shared with charter schools based on proportionate enrollment, according to the Florida Senate.
Analysis of Amendment 3 and its context
Amendment 3 would increase the homestead exemption for non-school taxes to $150,000 in 2027 and $250,000 in 2028, and would reduce the non-homestead assessment cap from 10 percent to 5 percent, according to the Tallahassee Democrat. The Tax Foundation analyzed the amendment and concluded that eliminating non-school homestead property taxes would not reduce the cost of providing local government services but would instead shift property tax burdens to renters and commercial properties, as reported by the Tallahassee Democrat. A Leon County Circuit Court judge ruled on August 3, 2026, that the original ballot language for Amendment 3 was defective and amounted to political rhetoric, according to WLRN. The judge ordered the attorney general to resubmit revised language, which was done.