By AMBER PATINO
Public safety officials from Walton and Holmes counties gathered Wednesday, September 23 to discuss concerns about Amendment 3, a proposed constitutional amendment that would make significant changes to Florida’s property tax structure.
If approved by voters, Amendment 3 would increase Florida’s homestead exemption for non-school property taxes to $150,000 in 2027 and $250,000 beginning in 2028. The measure would also reduce the annual assessment cap on non-homestead property from 10% to 5%.
Among those participating in the discussion were Walton County Sheriff Michael Adkinson, Florida Fire Chiefs’ Association President and South Walton Fire District Chief Ryan Crawford, Bonifay Fire-Rescue Chief Travis Cook, and Alaqua Animal Refuge Board Chairman Scott Russell.
The officials said they support efforts to provide property tax relief but expressed concerns about how reduced property tax revenues could affect funding for local government services, particularly in the areas of law enforcement, fire protection, emergency medical services, and animal welfare programs.
According to Crawford, the impact of Amendment 3 could vary from community to community depending on local tax structures and the proportion of homesteaded properties within a jurisdiction.
“What impacts a sheriff in South Walton from the tax reform standpoint will be very differently affected in communities like Bonifay or the Panama City Beaches, because they have a much higher percentage of homestead properties,” Crawford said.
Cook said Bonifay Fire-Rescue has benefited from additional ad valorem tax revenue in recent years and expressed concern about the potential impact of reduced revenue on staffing and equipment.
“As Fire Chief for the City of Bonifay, I understand and respect the desire for property-tax relief, but I also have a responsibility to ensure that Bonifay Fire-Rescue has the resources necessary to protect our community,” said Cook. “The addition of ad valorem revenue has allowed us to establish our first paid firefighter position and reduce average response times from 3–4 minutes to less than one minute, an important improvement in the level of service we provide. My concern with Amendment 3 is that reducing this dependable revenue source could jeopardize our ability to sustain staffing, equipment, response times, and future fire protection needs. I believe taxpayers deserve accountability and responsible use of their money, but I also believe public safety must have a sustainable funding source.”
Speakers also noted that many fire districts rely heavily on property tax revenue to fund operations and may have limited options for replacing lost revenue without seeking voter approval for additional funding sources.
Russell discussed the potential impact on rural communities and nonprofit organizations, saying reductions in local resources could place additional demands on neighboring agencies and community partners.
Adkinson said local governments will need to carefully examine the financial implications of any changes to property tax funding before implementation.
Amendment 3 will appear on Florida’s November 3 general election ballot. Constitutional amendments in Florida require approval from at least 60% of voters to pass. If approved, the measure would take effect January 1, 2027.
WMBB contributed to the writing of this article.
Staff Report 
GARETT VALCOURT 