Apollo Beach and Ruskin homeowners could see a new fire fee or dedicated tax on their property tax bills if Florida voters approve Amendment 3's property tax cut in November 2026.
Hillsborough County commissioners reviewed two funding mechanisms for Fire Rescue at their May 8 meeting after learning the proposed homestead exemption increase would blow a hole in the county's fire services budget. WTSP first reported the details on Wednesday, Aug. 5.
Bryant Miller Olive, a public finance consultant, presented two options to commissioners: a fire special assessment fee or a municipal service taxing unit. Both would appear as line items on property tax bills in unincorporated areas like Apollo Beach and Ruskin, where Hillsborough County Fire Rescue is the sole provider.
The problem is stark. A fire assessment fee can legally cover fire suppression and basic medical calls but cannot pay for advanced life support services. Commissioner Chris Boles told colleagues that gap is enormous.
"Those ALS services, which we perform a lot of, are about 50 percent of the calls that we get out there in the field as a Fire Rescue," Boles said at the May 8 meeting. "You can't pay for those services with the fire assessment, so you have to make that gap up."
That leaves commissioners weighing whether to create an entirely new dedicated tax source for fire rescue or shift a larger share of existing county revenue toward fire services, potentially squeezing other departments.
Commissioner Joshua Wostal predicted the discussion would draw opposition from hospital industry groups that want the same dollars. Wostal, a Republican, is seeking re-election to the District 7 countywide seat in November.
What Amendment 3 would do
The ballot measure would raise Florida's homestead exemption from $50,000 to $150,000 in 2027 and $250,000 in 2028, with future increases tied to the Consumer Price Index. School taxes would not be affected.
State economists estimate the change would eventually strip $11.86 billion per year from local government budgets statewide. Hillsborough County government alone could lose $353 million by Fiscal Year 2028-29. As we reported July 22, the combined hit across all local taxing authorities in the county could reach $942 million.
The amendment needs 60% voter approval to pass. A University of North Florida poll found initial support at 61%, but that dropped to 45% when respondents learned about potential funding gaps for local services.
A Leon County circuit judge has declared the amendment's ballot title and summary "clearly and conclusively defective," giving Attorney General James Uthmeier 10 days to revise the language. The measure remains on the November ballot.
What's next
Commissioners said they will wait for the election results before acting. They have until the end of 2026 to pass a resolution on how to fund fire services if the tax cut takes effect.
No specific dollar amount for what a fire assessment or MSTU would cost individual homeowners has been released. The Florida Sheriffs Association, the Fraternal Order of Police and the Florida Professional Firefighters have all publicly opposed Amendment 3, citing uncertainty about how local governments would continue funding emergency services.
A next meeting date for the fire funding discussion has not been announced. Residents can track upcoming Board of County Commissioners agendas at hcfl.gov.
