123 W Indiana Ave, DeLand, FL 32720

Amendment 1

Budget Stabilization Fund

Proposing an amendment to the State Constitution to increase the amount of funds that may be retained in the budget stabilization fund from 10% to 25% of general revenue collections, require the legislature to transfer the lesser of $750 million or the amount required to reach 25% of the general revenue collections each year unless certain conditions are met, and allow the legislature to withdraw funds for critical state needs.

To pass

60% of votes cast on the measure

Placed by

Proposed by the Legislature (joint resolution)

Amendment 2

Exemption of Tangible Personal Property on Agricultural Land from Taxation

Proposing an amendment to the State Constitution to exempt tangible personal property habitually located or typically present on land classified as agricultural, used in the production of agricultural products or for agritourism activities, and owned by the landowner or leaseholder of the agricultural land from ad valorem taxation. If approved this amendment would first apply for tax years beginning January 1, 2027.

To pass

60% of votes cast on the measure

Placed by

Proposed by the Legislature (joint resolution)

Amendment 3

Increased Homestead Exemption; Lower Cap on Increases in Non-Homestead Property Assessments

This amendment increases the homestead exemption, for all non-school taxes, to $150,000 in 2027 and $250,000 in 2028, and adjusts for inflation thereafter. It requires the Legislature to prescribe a uniform procedure for counties and municipalities, for their respective levies, to increase the homestead exemption up to full assessed value, and allows special districts, subject to referendum approval, to do the same. Persons who are not Florida residents on December 31, 2026, will receive the existing homestead exemption upon qualifying for a homestead exemption, with the increased homestead exemption beginning with the fifth year of exemption, to the extent permitted by the U.S. Constitution. This amendment reduces the annual cap on assessment increases for non-homestead properties from 10% to 5%. This amendment requires counties and municipalities to use property taxes solely for public safety, education and schools, infrastructure, natural resources, bond debt service, retirement benefits for employees, and operations and administration. Other expenditures may be approved by county officers or county or municipal governing bodies unless prohibited by general law, notwithstanding Article VII, Section 9(a) of the Florida Constitution, which allows counties and municipalities to levy property taxes for their respective purposes. This amendment takes effect January 1, 2027.

To pass

60% of votes cast on the measure

Placed by

Proposed by the Legislature (joint resolution)

Volusia County Charter Amendment 1

County Chair Appointed by Elected County Council Members and More Restrictive County Council Term Limits

Shall the Volusia County Charter be amended so County Council appoints one of its members as county chair each year, not to exceed two consecutive, one-year terms as chair; return the County Council to a seven-member body of five district members and two at-large members; and establish that no County Council member may appear on the ballot if they would have served eight consecutive years at the end of their current term?

Volusia County Charter Amendment 2

Removal of Charter Limitations Regarding Reimbursement of Work- Related Expenses Incurred by County Council Members

St John's River Estates Referenda

Creation of St. John’s River Estates Special Residential Neighborhood Improvement District

On the ballot only for voters in St John's River Estates.

Do you favor the creation of the St. John’s River Estates Special Residential Neighborhood Improvement District and approve the levy of up to 2 mills of ad valorem taxes by such proposed district?

St John's River Estates Referenda

Special Assessment by St. John’s River Estates Special Residential Neighborhood Improvement District

On the ballot only for voters in St John's River Estates.

Do you favor the imposition of a special assessment not greater than $500 for each individual parcel of land per year to pay for the expenses of operating the neighborhood improvement district?