November 3, 2026

How Would Amendment 3 Impact Palm Beach County?

‍This blog post is part of a series, “How Would Amendment 3 Impact Florida Communities?” which focuses on how local services could be impacted in different counties under Amendment 3’s drastic reduction in revenue. Amendment 3, which is on the Florida ballot in 2026, would increase the exemption on homesteads, create a pathway for the full elimination of non-school property taxes on homesteads, and reduce the assessment growth cap on non-homesteaded properties.

Visit FPI’s “Amendment 3 Local Funding Cuts Calculator” at bit.ly/Am3Calc to see how the amendment would impact your community.

In Florida, property taxes help fund valuable services, including fire rescue and EMS, law enforcement, libraries, parks, hospitals, afterschool programs, animal services and sheltering, and other everyday community services. However, the proposed amendment to Florida’s state constitution, Amendment 3, would reduce property tax revenue in Palm Beach County by roughly $1.2 billion over the next two fiscal years, putting services at risk for deep cuts. Table 1 shows the potential loss of revenue for county operations, municipal operations, and special districts — forms of local government with a narrow scope of services across a specific geography — including the Health Care District of Palm Beach County, Children’s Services Council of Palm Beach County, Palm Beach County Library System, Greater Boca Beach Park, fire rescue & EMS districts, and conservation and water management districts.

Local Hospital Districts Could See Reductions in Services

Currently, 28 hospital or health care taxing districts in Florida have the ability to levy property taxes. This ad valorem revenue is used to fund care for the underinsured and uninsured, also known as indigent care.

The Health Care District of Palm Beach County funds a network of Community Health Centers; a Skilled Nursing Center; School Health team members that are staged in more than 170 public schools; a rural, acute care teaching hospital; two Trauma Hawk air ambulances; two ground ambulances for Health Care District patients; and quality control for the county’s trauma system.[1] In FY 2025-26, 70 percent of the district’s funding came from ad valorem taxes, which is the health care district’s largest revenue source. This covers up to 81 percent of the district’s total expenses.  These expenses include trauma care, school health services, behavioral health care, pharmacy services, primary care clinic operations, and more.

FPI estimates that the health care district would lose $23.2 million in FY 2027-28 and $43.3 million in FY 2028-29 if Amendment 3 passes, a total loss of $66.5 million over two fiscal years. 

Local Services That Help Children and Parents Could be at Risk for Cuts

Though services vary according to the needs of local families and their communities, Children’s Services Councils and Trusts (CSCs) provide critical services in 14 counties in Florida. CSCs are approved by voters and provide dedicated funds for services that complement school and county human services.

The Children’s Services Council of Palm Beach County was approved by voters in 1986 and served nearly 166,000 children, parents, and professionals according to its most recent annual report. In 2023-24, $141.8 million was allocated to services provided by community providers for maternal and child health, child care and after school supports, a variety of community initiatives, and BRIDGES, a network of neighborhood resource centers. These areas were identified and prioritized in a community-involved strategic planning process. The council also provides grants to grassroots organizations to build their capacity to provide sustainable programming.   

FPI estimates that the council would lose $17.3 million in FY 2027-28 and $32.3 million in FY 2028-29 if Amendment 3 passes, a total of $49.7 million in the next two fiscal years.

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Notes

[1] Health Care District of Palm Beach County, “Financials: Expenditures/Expenses,” https://www.hcdpbc.org/resources/financials.

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