The Evidence · HJR 1F & the Orange County Budget

The county doesn't have one big checkbook.

Here's the math behind the video — every figure with its source attached, and every estimate labeled as an estimate. No yard-sign numbers.

$8.3B Total county budget — the number everyone quotes
$1.73B The General Fund — the one account spent at the commission's discretion
~91% Of the General Fund's recurring revenue that is property tax alone
The Figures · All Sourced

Straight from the adopted budget.

These aren't estimates. Every number below comes directly from Orange County's FY 2025-26 adopted budget.

General Fund — total sourcesIncludes one-time balances and transfers already committed elsewhere.
$1,731,481,128Sourced
Recurring revenue the fund generates itselfAfter stripping one-time carry-forward and committed transfers.
~$986,000,000Sourced
Of that — property tax (ad valorem)~91% of recurring revenue. The fund's only large, county-controlled engine.
$950,514,668Sourced
Public safety (Sheriff, Corrections, courts)Sheriff $423M · Corrections $218M — about 70¢ of every recurring dollar.
$694,490,609Sourced
Human services (behavioral health, homelessness)Roughly the same size as the modeled annual exemption loss.
$178,917,720Sourced
General Fund reserves7.6% of the fund — about half the GFOA two-month guideline.
$124,703,073Sourced
The Estimate · Where the Loss Number Comes From

No government stamped a figure for one county. Here's how I built mine.

The state's Revenue Estimating Conference recorded this amendment's impact as "indeterminate" — it depends on the November vote. So the county number is an estimate on state data, and my General-Fund figure is a further estimate on top of that. Both are labeled, every time.

The three layers behind the loss estimate

Nothing here is a number a government published for this amendment. Each layer is shown so you can see exactly where the figure comes from — and where the assumptions enter.

Layer 1 State data (official). The Revenue Estimating Conference's January 2026 ad valorem tax-roll data. This part is official. REC / EDR
Layer 2 County-wide estimate (FAC). The Florida Association of Counties applied that state data to the $250K exemption — Orange County, all non-school levies combined. ~$253M/yr
Layer 3 General-Fund-only (my estimate). The General Fund is ~58% of the county's total ad valorem. Applying that share isolates the hit to the one flexible account. ~$145–150M/yr
Where my number is exposed

The General-Fund figure is a range, not a point — the 58% share and the homestead distribution both move it. A parcel-level homestead breakdown from the property appraiser would tighten it. My number sits inside the FAC county-wide estimate; it doesn't compete with it. If the state ever publishes an HJR 1F-specific county table, that supersedes my math.

Florida Real Estate Insider

Figures rounded for clarity. Sourced numbers and estimates are labeled distinctly throughout. This page updates if the state publishes an HJR 1F-specific impact table, or if the Leon County ballot-language case changes the amendment or its timeline.

Not legal or financial advice — a working realtor showing his math. Consult a Florida real estate attorney or your county property appraiser for guidance on your specific situation.

Deeper Info · Full Revenue Anatomy

Every dollar the county collects — and the leash on each one.

You clicked through for the whole picture — here it is. This is where Orange County's money actually comes from, and what the law says each source can and can't pay for. The point the summary makes in brief, shown line by line.

All figures are FY 2025-26 adopted-budget revenue numbers, verified against Orange County's budget document. Revenue scope is used throughout — not appropriations, not all-funds totals — so the numbers stay comparable. Where the budget states a figure at more than one scope, the footnotes name the alternate.

Group 1 · The Discretionary Money

What the commission can actually decide how to spend.

These are the revenue streams that flow into the General Fund and can be directed to general government — the Sheriff, the jail, courts, parks, the safety net. This is the money a property-tax cut actually threatens, because it's the only large pool with real discretion.

Flexible — general-purpose within the fund Locked — restricted by law to one purpose
Countywide property tax (ad valorem) Flexible $1,042,320,269 The county's primary revenue and the engine of the General Fund. Levied at 4.4347 mills countywide (General Fund 4.0441 + Capital 0.2250 + Parks 0.1656). Up 7.57% year over year — from rising values, not a rate hike. This is the source HJR 1F directly cuts.
Half-cent local government sales tax Flexible $245,000,000 General-purpose state-shared revenue, but demand-driven — the county can't raise it, only receive its formula share (8.9744% of the county's net collections). Insulated from HJR 1F, but not something the county can grow to cover a loss.
State revenue sharing Flexible $61,250,000 Primarily a 2.081% distribution of state sales tax. General-purpose, but again set by a state formula — not a lever the county controls. Projected to decrease slightly this year.
Public service (utility) tax Flexible $102,000,000 Levied on electricity, gas, fuel oil, and water under F.S. 166.231. This is the one flexible lever the county can actually raise — but it's capped at 10% by statute, it's a public vote, and it shows up on every utility bill. The "small, visible" fourth option from the video.

The trap inside the flexible column

Three of these four "flexible" sources — the two sales-tax streams and revenue sharing — are general-purpose but demand-driven and formula-set. The county receives them; it can't dial them up to replace lost property tax. Strip those out and the only flexible revenue the county actually controls is the property tax itself and the utility tax. That's why a property-tax cut can't just be absorbed: the flexible column is mostly money the county can't grow on command.

Group 2 · The Locked Money

Big numbers that legally cannot backfill a general-fund cut.

These streams look like they could rescue the budget — some are enormous. Every one is restricted by statute or covenant to a single purpose. This is the money people mean when they say "the county's sitting on billions." It's real. It just can't move.

Tourist Development Tax Locked · Tourism $360,000,000 A 6% tax on short-term lodging under F.S. 125.0104. Restricted to tourism promotion, the Convention Center, and approved venues. The single most-cited "why can't they just use that" fund — and it legally cannot fund the Sheriff or general government.
The four gas taxes (combined) Locked · Roads ~$49,000,000 Constitutional ($13.3M), County ($5.5M), Local Option 6¢ ($29.9M), and Ninth-Cent. Restricted to transportation — roads, drainage, stormwater — under F.S. 206 / 336. Cannot pay a salary or a program.
Communications services tax Locked · MSTU ~$18,000,000 Budgeted in the Special Tax MSTU Fund under F.S. 202 — restricted to unincorporated-area services, not countywide general government.
Enterprise revenue — Water, Solid Waste, Convention Center Locked · The system User charges Proprietary funds run on user fees, restricted to operating their own system under rate covenants. The Convention Center alone budgets ~$112M in operating funding, drawn from its own fees and TDT. None of it crosses into the General Fund beyond lawful admin returns.
Capital impact fees (by category) Locked · Growth capital Fee-based Charged on new development under F.S. 163.31801, restricted to the new capital that growth requires — in the exact category collected (roads, fire, parks, law enforcement). Never operations, never an existing salary.
Capital projects budget Locked · Projects $1,145,000,000 Funded from bonds, impact fees, dedicated taxes, and grants — each tied to its designated project. A large share of the "$8.3 billion" headline lives here, committed before the year begins.
The Point

The $8.3 billion is a misleading denominator.

Add up the locked money — tourism, gas taxes, enterprise systems, impact fees, capital, bond-pledged streams — and it dwarfs the flexible pool. But not one dollar of it can legally move to cover a General Fund shortfall. When people say "the county has plenty of money," they're counting the locked accounts.

The flexible money the commission actually controls is essentially the property tax and the utility tax. Property tax is ~91% of the General Fund's recurring revenue. So when HJR 1F cuts the homestead base, it lands on the one pool with no legal substitute — and the famous tourism and sales-tax money can't backfill a cent of it.

That's not an argument for or against the amendment. It's the plumbing. Whatever you decide in November, decide it knowing which dollars can move and which can't.

Florida Real Estate Insider · The Fine Print

SCOPE NOTE. Every figure above is a revenue number from the FY 2025-26 adopted budget. The budget also reports some totals at other scopes; those aren't used here to keep the lines comparable. On the spending side, the budget states public safety at more than one scope — e.g., the Sheriff appears as a $423M operating budget and, separately, $432M in "total operating funds"; Fire Rescue as $435M and $530M; Corrections as $218M and $220M. Those are spending figures at different scopes, not revenue, and are noted here only so a careful reader isn't tripped by them elsewhere.

FLEXIBLE ≠ CONTROLLABLE. "Flexible" means general-purpose within the General Fund. It does not mean the county can increase it at will. Sales-tax and revenue-sharing streams are set by state formula and consumption; only the property tax and the capped utility tax are levers the county can actually turn.

Source: Orange County FY 2025-26 Adopted Budget (orangecountyfl.net) ↗

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Not legal or financial advice — a working realtor showing his math. Figures rounded where noted. Consult a Florida real estate attorney or the county property appraiser for your specific situation.