In recent years, cities and counties have learned to prepare for the worst when the Florida Legislature convenes, as it will today. This year, local governments may get the worst—or at least the start of it.
The vehicle is Senate Bill 852. It calls for the state’s Office of Economic and Demographic Research to “conduct a study to establish a framework to eliminate property taxes.” The study would have to be completed by Oct. 1.
Gov. Ron DeSantis supports ending property taxes. So do many other Republicans, including U.S. Rep. Byron Donald, R-Naples. President Donald Trump has endorsed Donald to succeed DeSantis in 2026.
Under Republican rule, the Legislature has increasingly encroached on the authority of local governments, known as home rule, by pre-empting regulations to the state.
Property tax revenue makes up the largest share of city operating budgets, which provide all basic services, such as police, fire and parks. In Boca Raton, it’s 52%. In Delray Beach, it’s 53%.
School districts also depend heavily on the property tax, under Florida’s complicated school finance program. In Palm Beach County, 65% of that money comes from a local tax rate that the Legislature sets. Only 35% comes from the state. Palm Beach thus subsidizes rural, property-poor counties.
In contrast, the state budget uses no property tax revenue. Roughly 80% comes from the sales tax, which is 6%. Sales taxes are known as consumption taxes, because they are based on what people spend, not what they own.
According to the bill, the study would examine replacing that lost property tax revenue “through budget reductions, sales-based consumption taxes, and locally determined consumption taxes authorized by the Legislature.” (Italics mine.)
Cities set their property tax rates. The state requires only that the rate not exceed $10 per $1,000 of assessed value. Boca Raton, Delray Beach and Palm Beach County are well under.
Based on that language in the bill, however, abolishing the property tax likely would strip that local control. The state already sets the sales tax rate. Cities, counties and school districts can raise it only by asking the voters. The same holds for local increases in the property tax.
According to the left-leaning Florida Policy Institute, ending the property tax would take away $43 billion in revenue each year. Even doubling the sales tax rate to 12% would leave another $3 billion to raise. How? Tallahassee likely would decide. Note that line about the Legislature authorizing any local consumption taxes. What would the Legislature allow? Or would the Legislature decide that cities had to close the gap “through budget restrictions?”
Ending the property tax will appeal to some voters, especially more affluent Floridians. They spend a smaller share of their income on items such as food, rent and prescription drugs. All now are exempt from sales taxes.
The change also would appeal to corporations, especially large ones. The Boca Raton paid $6.15 million in property tax this year. Imagine how much the change might save Florida Power & Light, with its many facilities statewide?
Here’s another line from SB 852: The study will evaluate “whether a shift to consumption-based taxes would make Florida more attractive to businesses compared to other states.”
SB 852 states that the study would examine effects on everything from the housing market to economic growth. But you can reasonably assume that the bill will pass and that the study will conclude that the benefits outweigh the risks.
The idea appears to be a priority for Republicans, who have controlled Tallahassee since 1999. Based on the study, the Legislature could place an amendment to the ballot for the 2026 election. It would require 60% to pass.
Even the right-leaning James Madison Institute, however, calculated in 2022 that Florida’s property tax burden was just 25th nationally. That’s hardly burdensome.
In addition, one certainty about consumption taxes is that they fall hardest on the poor. The change thus would make little sense in a state where nearly half the households, according to a 2024 United Way study, live paycheck to paycheck. That rate would increase if sales taxes included food and rent.
The session ends May 2. I’ll follow developments on this and other bills that affect Boca Raton and Delray Beach.
Florida Legislature could require removing fluoride from drinking water
Next on Tallahassee’s list of regulations to take over could be fluoride in drinking water.
This pre-emption is part of a wide-ranging agriculture bill. SB 700 has much more to do with mosquito control districts, but Republicans are responding to Florida Surgeon General Joseph Lapado’s recommendation last November that cities and counties stop fluoridating their water.
Last month, Ladapo appeared before the Delray Beach City Commission when it debated whether to remove fluoride. Commissioners voted 3-2 to reject Ladapo’s fact-challenged testimony and keep adding fluoride. If the ban passes, that vote won’t matter. (Boca Raton does not add fluoride.)
Though Ladapo claims that public fluoride programs endanger children, the evidence keeps showing otherwise. The latest is a South Florida Sun Sentinel analysis of emergency room dental visits; the rates are much higher in areas that don’t add fluoride to water.
Local governments won’t be able to stop construction of presidential libraries
One stand-alone pre-emption is sure to pass.
Under Senate Bill 118, no local government could not “enact or enforce any ordinance, resolution rule or other measure governing the establishment, maintenance, or operation of a presidential library or impose any requirement or restriction thereon” unless federal law required it.
So, under this bill, if President Trump wants to build a library in his name in Palm Beach County, he could pretty much build what he wants, where he wants.
Delray still no closer to resolving police contract dispute
There are no outward signs of progress toward a police contract in Delray Beach after the city commission met last Wednesday in a closed session.
In a statement he texted to me Monday, Mayor Tom Carney said he is not aware of any offer. “Staff,” Carney said, “will continue to engage in good-faith bargaining based on the direction provided by the city commission … with the hope that an acceptable agreement can be reached that is fair to the officers and the taxpayers.”
The Police Benevolent Association declared an impasse last month in talks that have failed to reach a deal for a new, three-year contract after the old one expired Sept. 30. Union leaders have used scare tactics, such as a truck billboard claiming that the failure to secure a contract threatens public safety.
Because of the impasse, the case goes to mediation. If mediation doesn’t resolve it, the case will go to a magistrate, who will make a recommendation. If the two sides wish, though, the case can go straight to a magistrate.
If commissioners aren’t satisfied with the magistrate’s recommendation, they can impose a contract. But that deal would last only for the current budget year, which would lead only to a new round of talks with the same differences.
Without knowing how the union’s demands would affect the budget, it’s hard for the public to sort out the issue. City Manager Terrence Moore said the question of whether any hearing would be public is “to be determined.” So is the decision on whether to skip mediation.
Progress on renovation of Delray Beach municipal golf course
Finally, there’s some progress toward renovating Delray Beach’s public golf course.
In his Feb. 14 information letter, Moore said design was nearing 90% completion. A “public engagement meeting” is scheduled for April 24 at the course clubhouse.
The plan is for the city to issue a revenue bond, financed from golfers’ fees. Revenue bonds do not require voter approval. Barring no delays, Moore said, construction could start late this year or early next year.
In 2022, the commission at that time unanimously approved seeking bids for a public-private partnership. A developer would have redone the course and clubhouse in return for developing a small portion of the course. Community opposition killed the proposal. The clubhouse is not part of the current discussion. Moore said that might come later.
