Q: How are property taxes determined?
A: The taxable value of property (determined by the county property appraiser) times the millage rate (set by a local government or taxing authority).
Q: Does all of my property tax go to the City of North Port?
A: No. Your total property tax bill is shared among several agencies. On average, for every dollar you pay in property taxes:
- 42 cents goes to the Sarasota County School District
- 23 cents goes to Sarasota County Government
- 9 cents goes to other districts and public agencies
- 26 cents stays with the City of North Port
Q: Ad valorem vs. non ad valorem taxes - what's the difference?
Ad valorem means "according to value" - these are traditional property taxes calculated as a percentage of your property's assessed value. Non ad valorem means "not according to value" - these are flat fees assessed to your property to cover specific services or infrastructure, regardless of how much your home is worth. Non ad valorem taxes will not be affected by this proposed change.
Examples of non ad valorem assessments in North Port include solid waste, road & drainage and Fire Rescue assessments.
Q: What value am I getting for my City property taxes?
A: For every $1 in paid local taxes, North Port delivers about $2.47 in essential services.
Q: What is being proposed for the November 2026 ballot?
A: The Florida Legislature approved a joint resolution that will place a property tax constitutional amendment on the November 2026 general election ballot for voters to decide. The constitutional amendment (HJR 1F) requires 60% voter support to take effect.
Q: What would the amendment do?
A: It would create a new “super homestead” exemption on non-school property taxes for Florida homeowners.
Q: How would the exemption increase over time?
A: The exemption would start at $150,000 on Jan. 1, 2027, increase to $250,000 on Jan. 1, 2028, and then grow annually with inflation.
Q: Does the proposed amendment apply to school property taxes?
A: No, the amendment does not apply to ad valorem school taxes. They will still be collected.
Q: Does the proposed amendment apply to public safety?
A: Yes, the amendment could impact public safety funding. An earlier version of the amendment that protected public safety was not advanced by the Florida Legislature. In North Port, property taxes fund both the North Port Police Department and North Port Fire Rescue's EMS, and both can and will be affected by reduced property tax revenues in the general fund if the amendment is passed.
Q: Don't North Port residents pay a separate Fire Rescue assessment? Why would EMS be affected by this change?
A: Yes, the non ad valorem Fire Rescue assessment on your tax bill only covers the fire portion of North Port Fire Rescue's budget. Emergency Medical Services (EMS) are funded through ad valorem property taxes.
Q: Why are property taxes used to fund EMS? Don't patients pay an EMS bill when they use the service?
Property taxes pay for the availability of EMS services in North Port. In North Port's general fund, the cost for EMS is roughly $15 million. North Port Fire Rescue generates between $3 million and $4 million in user/transport fees that help offset those costs, but it is not nearly enough to fund EMS services in total.
Q: North Port's budget is more than $300 million, so a $14.5 million reduction doesn't seem so bad. Can't the City just cut other areas of the budget, use other funds or charge developers to make up the difference?
A: A city budget is made up of many separate pots of money, not one large checking account. These include user fees (utilities bills, building permits), special assessments (solid waste, road & drainage) or impact fees paid by developers. All of these funds come with legal restrictions, and can only be used for specific purposes.
Property taxes largely support the general fund, which is less than a third of the City's overall budget but pays for core public services. When property tax revenue declines, the general fund absorbs most of the impact because those other restricted funds generally cannot be used to make up the difference. The utilities fees we collect from water and sewer customers can only be used to fund utilities. Your road & drainage assessment can only go toward road & drainage. The impact fees we collect from developers can only be used to pay for capital improvements for new growth in the specific geographic area where they are collected, and they can't go toward operations or staffing.
Q: Who will qualify for the proposed full homestead exemption?
A: Homeowners must be Florida residents on or before Dec. 31, 2026, to qualify for the full “super homestead” exemption. New residents would receive a smaller exemption for four years before becoming eligible for the full amount.
Q: When would the amendment take effect if approved?
A: If at least 60% of voters approve it in November 2026, the amendment would be added to the Florida Constitution and begin phasing in starting in the 2027 tax year.