POLK COUNTY, Fla. — Florida sheriffs are assessing staffing and budget decisions after voters approved Amendment 3, with Polk County Sheriff Grady Judd saying his agency will stop adding personnel while officials determine how to maintain services.
The constitutional amendment passed Nov. 3 with approximately 62% support, exceeding the 60% required for approval, according to unofficial results reported by the Florida Chamber of Commerce. The measure expands property tax exemptions for qualifying homeowners and takes effect Jan. 1, 2027.
The vote shifts the discussion to how law enforcement agencies will operate with less local revenue — and whether state lawmakers will help close the gap.
| WEBINAR: Rethinking public order policing: Crowd science, dialogue policing and the law
What Amendment 3 changes
According to the Florida Senate’s official summary, the amendment increases the homestead exemption for non-school property taxes to $150,000 in 2027 and $250,000 in 2028 for qualifying homeowners who are permanent Florida residents by Dec. 31, 2026. Inflation adjustments begin in 2029.
People who establish Florida residency on or after Jan. 1, 2027, initially qualify for a smaller exemption, with the larger benefit available beginning in their fifth exemption year.
The amendment also reduces the annual assessment-growth cap for qualifying non-homestead properties from 10% to 5%. The larger homestead exemptions do not apply to school property taxes.
Supporters have argued that the changes will help homeowners facing rising living costs. Florida Realtors, which backed the amendment, has said property tax relief and maintaining public safety can both be priorities, PolitiFact reported before the election.
State estimates displayed by the Florida Chamber of Commerce project local-government revenue losses of approximately $4.9 billion in fiscal 2027-28 and $8.7 billion in 2028-29, with an eventual recurring annual impact of approximately $11.8 billion. Those estimates concern local-government revenue overall, rather than law enforcement budgets alone.
Law enforcement leaders on passage of Amendment 3
In a Nov. 4 interview posted by Eye In The Sky News - Polk County, Judd said staffing growth would stop while officials assess future budgets.
“You can be assured that over the next few years we won’t be adding additional staff,” Judd said.
Judd said pay and benefits account for approximately 80 cents of every dollar in agency spending, making personnel costs a major concern as local governments prepare for revenue reductions.
He also questioned whether the Legislature would provide assistance, noting that smaller counties and larger metropolitan areas face different financial circumstances.
“Does the legislature weigh in now? They put it on the ballot. They knew there was going to be significant cuts if it passed,” Judd said. “How do they weigh in? Do they help? To what extent?”
Despite those questions, Judd said his agency would work to carry out voters’ decision.
“Yesterday our bosses gave us a project, re-engineer the delivery of local services at city and county level across this state,” Judd said. “And we’re going to do that the very best we can while keeping the people of the state of Florida safe.”
Volusia Sheriff Mike Chitwood acknowledged the outcome in a public Facebook statement, saying his agency would work to maintain services and support deputies and staff.
“The people of Florida have spoken!” Chitwood wrote. “Obviously, Florida voters also spoke loud and clear on Amendment 3. Message received.”
“There are going to be cuts, no doubt about that,” he added. “But we’re going to work hard to make sure your safety stays the highest priority.”
Jacksonville Sheriff T.K. Waters offered a more optimistic response, welcoming the tax relief and saying he expects Jacksonville leaders’ commitment to public safety to continue, News4JAX reported.
The Nassau County Sheriff’s Office said the direct effect on its agency remained unknown. Local governments will have to assess the budget implications, the agency told News4JAX, while pledging continued service to residents.
Public safety funding is not guaranteed
The amendment’s spending provisions list public safety — including law enforcement, fire protection and emergency medical services — among the permitted uses of county and municipal property tax revenue.
Other uses include infrastructure, education, natural resource projects, debt obligations, retirement benefits and government operations. The language also permits other expenditures approved by local officers or governing bodies unless prohibited by state law.
However, the amendment does not guarantee a specific funding level for police, fire or EMS. Those decisions remain part of annual local budgeting, according to the Seminole County Property Appraiser’s Office.
Rural sheriffs warned of fewer deputies and distant backup
Before the election, rural public safety leaders warned that smaller communities could struggle to absorb revenue losses without reducing services or consolidating police and fire departments, according to the Tallahassee Democrat.
“Crime is down because we work hard to keep crime down. Amendment 3 is going to take funding, that means it’s going to take deputies off the street,” Gadsden County Sheriff Morris Young told reporters on Oct. 29.
Gulf County Sheriff Mike Harrison pointed to Wewahitchka, a city of just over 2,000 residents that pays for a deputy to provide law enforcement services. Harrison questioned whether the city could continue affording that arrangement.
He also said the county had identified two to three positions funded through his office as potential cuts, even though his responsibility to provide courthouse security would remain.
“You’re responding to shots fired at 2 a.m. You want to know backup’s coming, not backup is 45 minutes away,” Harrison said.
The concerns extended to mutual aid. Nick Gradia, an Escambia County firefighter and Florida Professional Firefighters leader, warned that cuts at larger departments could affect their ability to assist smaller neighboring agencies during disasters, according to the report.
Larger agencies also raised staffing concerns
In September, Seminole County Sheriff Dennis Lemma warned that the amendment could mean a $41 million reduction in operating revenue and the loss of 300 jobs, according to the Orlando Sentinel.
Lemma said reductions of that scale would weaken crime prevention and change the services his agency could provide.
Orange County Sheriff John Mina also warned of fewer deputies and slower emergency response times, according to Orlando Weekly.
“This isn’t fear-mongering, it’s math,” Mina said.
Marion County Sheriff Billy Woods, president of the Florida Sheriffs Association, also warned before the election that the proposal would reduce a major source of public safety revenue without replacing it.
Those figures were projections presented before the election, rather than staffing cuts announced after passage.
With voters’ decision made, Judd said local officials now have to determine how to deliver services under the new financial constraints.
“There will be a freeze on future hiring until we get a grip on how we’re going to deliver the service and what are the budgets going to look like,” Judd said.