Children's Services Council of Leon County: Amendment 3 property tax revenue estimates

Children's Services Council of Leon County

An estimate of how Amendment 3's larger homestead exemption could change ad valorem property tax revenue for the Children's Services Council of Leon County, based on 2026 property values and the final 2026 tax rate of 0.3353 mills.

These are estimates, not forecasts. They hold today's values and tax rate constant to show the effect of the new exemption by itself. Property values, the number of homesteads and tax rates will all change. Property taxes are also not the only source of revenue for the Children's Services Council of Leon County. Read the full list of limitations below.

Illustrative estimates only. These figures are meant to illustrate how Amendment 3 could affect the Children's Services Council of Leon County based on current data. They are not official. For official information about its budget, tax rate and revenue, contact the Children's Services Council of Leon County directly. For official property values and exemptions, contact the Leon County Property Appraiser.

Key figures

The Children's Services Council of Leon County is a taxing authority separate from Leon County government. Its property tax of 0.3353 mills is paid on taxable property throughout Leon County, inside and outside cities.

2026 ad valorem revenue$8.5 million95% of the gross levy of $9.0 million, the share Florida requires taxing authorities to budget at minimum

2028 estimate$6.3 million95% of a gross levy of $6.6 million, with homestead assessed values rising 3% a year

Estimated change by 2028−$2.2 million−26.2% from 2026. If homestead values stay flat: −$2.4 million (−28.1%)

Homesteads countywide56,87350.9% of 111,823 parcels

Estimated revenue by year

Homestead assessed values rise 3% a year, the most Save Our Homes allows. All other property stays at its 2026 taxable value. The tax rate stays at its final 2026 level. The gross levy is taxable value times the tax rate. The budget basis is 95% of the gross levy, which allows for early-payment discounts and unpaid taxes.

Year	Homestead taxable value	Other taxable value	Total taxable value	Gross levy	Budget basis (95%)	Change from 2026 (95%)	Percent change
2026	$10,499,349,004	$16,246,345,169	$26,745,694,173	$8,967,831	$8,519,440	—	—
2027 (estimate)	$6,175,274,933	$16,246,345,169	$22,421,620,102	$7,517,969	$7,142,071	−$1,377,369	−16.2%
2028 (estimate)	$3,484,068,863	$16,246,345,169	$19,730,414,032	$6,615,608	$6,284,827	−$2,234,612	−26.2%

If homestead assessed values stay at 2026 levels

Year	Homestead taxable value	Other taxable value	Total taxable value	Gross levy	Budget basis (95%)	Change from 2026 (95%)	Percent change
2026	$10,499,349,004	$16,246,345,169	$26,745,694,173	$8,967,831	$8,519,440	—	—
2027 (estimate)	$5,825,942,381	$16,246,345,169	$22,072,287,550	$7,400,838	$7,030,796	−$1,488,644	−17.5%
2028 (estimate)	$2,981,824,745	$16,246,345,169	$19,228,169,914	$6,447,205	$6,124,845	−$2,394,595	−28.1%

What drives the estimate

The size of the change depends mostly on how much of the taxable value comes from homesteads. Property without a homestead exemption, such as rentals, businesses, second homes and vacant land, keeps its taxable value under the amendment. Countywide, homesteads make up 39.3% of taxable value in 2026.

The Children's Services Council of Leon County levies its tax on the same countywide taxable value as Leon County government's countywide levies. For that reason, its estimated percentage change, −26.2%, is the same as theirs, and the change comes from the same parts of the county. See the breakdown by area on the county page. Only the dollar amounts differ, because the tax rates differ.

Property taxes are one of several revenue sources

Taxing authorities like the Children's Services Council of Leon County can also receive money from other sources, such as state and federal grants, fees, partnerships and contributions. The Children's Services Council of Leon County's adopted budget shows its full set of revenue sources and how much each provides.

Leon County government, the cities and towns, the water management district and the School Board levy their own property taxes and are not included on this page.

Limitations of these estimates

Values will change. Market values, new construction and demolitions will all change taxable value. Here, property without a homestead exemption stays at its 2026 value, and homestead assessed values either rise 3% a year or stay flat. The Save Our Homes cap for 2026 was 2.7%.

The number of homesteads will change. When a homestead sells, its assessed value resets to market value for the new owner. New owners may or may not apply for a homestead exemption. Owners who were not Florida residents on Dec. 31, 2026, receive a $50,000 non-school exemption instead of the larger amounts. None of these changes are modeled.

Tax rates may change. The Children's Services Council of Leon County's governing board sets its millage rate each year. These estimates hold the final 2026 rate of 0.3353 mills constant to show the effect of the exemption alone.

Other parts of Amendment 3 are not modeled, including the new 5% annual cap on non-school assessment increases for property without a homestead exemption.

Discounts and unpaid taxes. Property owners who pay early get a discount under section 197.162, Florida Statutes: 4% in November, 3% in December, 2% in January and 1% in February, with no discount in March. Some taxes are paid late or not at all, and value adjustment board decisions can lower a property's value after the roll is certified. Section 200.065, Florida Statutes, requires taxing authorities to use at least 95% of their taxable value when setting tax rates, and the Florida Department of Revenue's 2026 TRIM Compliance Workbook says each millage rate must include at least 95% of ad valorem proceeds in the budget. This page shows both the gross levy and 95% of it, called the budget basis. Actual collections vary from year to year and can be above or below 95%.

Real property only. These figures cover land and buildings on the tax roll. Taxes on tangible personal property, such as business equipment, and on centrally assessed property, such as railroads, are not included. That property has no homestead exemption, so including it would add revenue that Amendment 3 does not change.

Collection and assessment costs are not subtracted. Fees or commissions that may be paid to the tax collector or property appraiser are not included.

Operating millage only. Any voter-approved debt service millage is not included.

This page does not predict budgets, services or how the Children's Services Council of Leon County may respond. For official figures, see its budget documents and the Leon County Property Appraiser.

Sources and method

Property values and exemptions: The Leon County Property Appraiser's 2026 final tax roll, as published by the Florida Department of Revenue. Tax rates: the Leon County Property Appraiser's 2026 certified millage rates. Parcel tax districts: the tax district codes on the same tax roll.

For each homestead, the estimated taxable value is its assessed value minus the new homestead exemption ($150,000 in 2027, $250,000 in 2028) and any other exemptions, but not less than zero. The gross levy is total taxable value times 0.3353 mills. The budget basis is 95% of the gross levy.

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