My biggest takeaway from 18 months discussing Amendment 3 is how few people, including many state elected officials, actually understand how city and county budgets work.
And part of that confusion has been fueled by the FAFO “audits,” which throw out big numbers without enough detail showing what is recurring versus one-time, what belongs to enterprise or restricted funds, what represents capital projects, and what is actually tied to the general fund.
Those distinctions matter.
Ending a one-time capital project doesn’t pay next year’s firefighters. Money sitting in a utility enterprise fund can’t simply be moved over to pay police officers. Eliminating parks, libraries and recreation may still not come close to closing a recurring budget hole.
Just as few people seem to understand what inflation and growth actually do to local budgets. A city serving more residents, employees and businesses while paying higher wages, construction costs, insurance, fuel and equipment costs will spend more nominal dollars over time. That was true before Amendment 3, and it will be true after it.
And restricting property-tax revenue doesn’t magically make the cost of government disappear. Cities and counties can shift costs to fire assessments, stormwater charges and other non-ad valorem fees.
That doesn’t mean local government shouldn’t become more efficient. It absolutely should.
But before Florida fundamentally rewrites how local government is funded, we should at least understand how it is funded today.
Big numbers without context aren’t an audit. And moving a cost from your tax bill to your fee bill isn’t necessarily a tax cut.