An estimate of how Amendment 3's larger homestead exemption could change Volusia County government's ad valorem property tax revenue, based on 2026 property values and final 2026 tax rates.
Illustrative estimates only. These figures are meant to illustrate how Amendment 3 could affect Volusia County government based on current data. They are not official. For official information about the county's budget, tax rates and revenue, contact Volusia County government directly. For official property values and exemptions, contact the Volusia County Property Appraiser.
This page covers the 10 operating property taxes Volusia County government levies in the final 2026 millage table, grouped by where they apply: the countywide levies (5.4698 mills, paid throughout Volusia County, inside and outside cities); the Ponce de Leon Inlet and Port District (0.0640 mills, paid in parts of unincorporated Volusia County and in the cities of Daytona Beach, Daytona Beach Shores, Edgewater, Flagler Beach, Holly Hill, New Smyrna Beach, Oak Hill, Ormond Beach, Port Orange and South Daytona and the Town of Ponce Inlet); the mosquito control levy (0.1573 mills, paid in parts of unincorporated Volusia County and in the cities of Daytona Beach, Daytona Beach Shores, Edgewater, Flagler Beach, Holly Hill, New Smyrna Beach, Oak Hill, Ormond Beach, Port Orange and South Daytona and the Town of Ponce Inlet); the fire district (3.5990 mills, paid in unincorporated Volusia County and in the City of Oak Hill and the Town of Pierson); the municipal service district (1.6956 mills, paid in unincorporated Volusia County); and the Silver Sands-Bethune Beach MSD (0.0099 mills, paid in parts of unincorporated Volusia County).
Paid on taxable property throughout Volusia County, inside and outside cities. It is made up of county general fund (3.1007), law enforcement fund (1.5994), library (0.3697), Volusia ECHO (0.2000) and Volusia Forever (0.2000). Estimated change by 2028: −$95.0 million (−28.5%). Homestead assessed values rise by up to 3% a year (never above each home's just value); all other property stays at its 2026 taxable value.
| Year | Homestead taxable value | Other taxable value | Total taxable value | Gross levy | Budget basis (95%) | Change from 2026 (95%) | Percent change |
|---|---|---|---|---|---|---|---|
| 2026 | $25,946,291,471 | $38,175,656,856 | $64,121,948,327 | $350,734,233 | $333,197,521 | — | — |
| 2027 (estimate) | $14,641,279,174 | $38,175,656,856 | $52,816,936,030 | $288,898,077 | $274,453,173 | −$58,744,348 | −17.6% |
| 2028 (estimate) | $7,667,653,908 | $38,175,656,856 | $45,843,310,764 | $250,753,741 | $238,216,054 | −$94,981,467 | −28.5% |
| Year | Homestead taxable value | Other taxable value | Total taxable value | Gross levy | Budget basis (95%) | Change from 2026 (95%) | Percent change |
|---|---|---|---|---|---|---|---|
| 2026 | $25,946,291,471 | $38,175,656,856 | $64,121,948,327 | $350,734,233 | $333,197,521 | — | — |
| 2027 (estimate) | $14,038,209,681 | $38,175,656,856 | $52,213,866,537 | $285,599,407 | $271,319,437 | −$61,878,084 | −18.6% |
| 2028 (estimate) | $6,895,764,381 | $38,175,656,856 | $45,071,421,237 | $246,531,660 | $234,205,077 | −$98,992,444 | −29.7% |
Paid on 185,191 parcels in parts of unincorporated Volusia County and in the cities of Daytona Beach, Daytona Beach Shores, Edgewater, Flagler Beach, Holly Hill, New Smyrna Beach, Oak Hill, Ormond Beach, Port Orange and South Daytona and the Town of Ponce Inlet. Estimated change by 2028: −$660,800 (−23.8%). Homestead assessed values rise by up to 3% a year (never above each home's just value); all other property stays at its 2026 taxable value.
| Year | Homestead taxable value | Other taxable value | Total taxable value | Gross levy | Budget basis (95%) | Change from 2026 (95%) | Percent change |
|---|---|---|---|---|---|---|---|
| 2026 | $16,806,560,734 | $28,834,468,226 | $45,641,028,960 | $2,921,026 | $2,774,975 | — | — |
| 2027 (estimate) | $10,182,216,963 | $28,834,468,226 | $39,016,685,189 | $2,497,068 | $2,372,214 | −$402,760 | −14.5% |
| 2028 (estimate) | $5,938,491,379 | $28,834,468,226 | $34,772,959,605 | $2,225,469 | $2,114,196 | −$660,779 | −23.8% |
| Year | Homestead taxable value | Other taxable value | Total taxable value | Gross levy | Budget basis (95%) | Change from 2026 (95%) | Percent change |
|---|---|---|---|---|---|---|---|
| 2026 | $16,806,560,734 | $28,834,468,226 | $45,641,028,960 | $2,921,026 | $2,774,975 | — | — |
| 2027 (estimate) | $9,775,490,826 | $28,834,468,226 | $38,609,959,052 | $2,471,037 | $2,347,486 | −$427,489 | −15.4% |
| 2028 (estimate) | $5,371,188,442 | $28,834,468,226 | $34,205,656,668 | $2,189,162 | $2,079,704 | −$695,271 | −25.1% |
Paid on 185,190 parcels in parts of unincorporated Volusia County and in the cities of Daytona Beach, Daytona Beach Shores, Edgewater, Flagler Beach, Holly Hill, New Smyrna Beach, Oak Hill, Ormond Beach, Port Orange and South Daytona and the Town of Ponce Inlet. Estimated change by 2028: −$1.6 million (−23.8%). Homestead assessed values rise by up to 3% a year (never above each home's just value); all other property stays at its 2026 taxable value.
| Year | Homestead taxable value | Other taxable value | Total taxable value | Gross levy | Budget basis (95%) | Change from 2026 (95%) | Percent change |
|---|---|---|---|---|---|---|---|
| 2026 | $16,806,560,734 | $28,834,391,988 | $45,640,952,722 | $7,179,322 | $6,820,356 | — | — |
| 2027 (estimate) | $10,182,216,963 | $28,834,391,988 | $39,016,608,951 | $6,137,313 | $5,830,447 | −$989,909 | −14.5% |
| 2028 (estimate) | $5,938,491,379 | $28,834,391,988 | $34,772,883,367 | $5,469,775 | $5,196,286 | −$1,624,070 | −23.8% |
| Year | Homestead taxable value | Other taxable value | Total taxable value | Gross levy | Budget basis (95%) | Change from 2026 (95%) | Percent change |
|---|---|---|---|---|---|---|---|
| 2026 | $16,806,560,734 | $28,834,391,988 | $45,640,952,722 | $7,179,322 | $6,820,356 | — | — |
| 2027 (estimate) | $9,775,490,826 | $28,834,391,988 | $38,609,882,814 | $6,073,335 | $5,769,668 | −$1,050,688 | −15.4% |
| 2028 (estimate) | $5,371,188,442 | $28,834,391,988 | $34,205,580,430 | $5,380,538 | $5,111,511 | −$1,708,845 | −25.1% |
Paid on 94,059 parcels in unincorporated Volusia County and in the City of Oak Hill and the Town of Pierson. Estimated change by 2028: −$14.8 million (−32.8%). Homestead assessed values rise by up to 3% a year (never above each home's just value); all other property stays at its 2026 taxable value.
| Year | Homestead taxable value | Other taxable value | Total taxable value | Gross levy | Budget basis (95%) | Change from 2026 (95%) | Percent change |
|---|---|---|---|---|---|---|---|
| 2026 | $6,598,487,703 | $6,627,734,812 | $13,226,222,515 | $47,601,175 | $45,221,116 | — | — |
| 2027 (estimate) | $3,941,612,298 | $6,627,734,812 | $10,569,347,110 | $38,039,080 | $36,137,126 | −$9,083,990 | −20.1% |
| 2028 (estimate) | $2,264,102,996 | $6,627,734,812 | $8,891,837,808 | $32,001,724 | $30,401,638 | −$14,819,478 | −32.8% |
| Year | Homestead taxable value | Other taxable value | Total taxable value | Gross levy | Budget basis (95%) | Change from 2026 (95%) | Percent change |
|---|---|---|---|---|---|---|---|
| 2026 | $6,598,487,703 | $6,627,734,812 | $13,226,222,515 | $47,601,175 | $45,221,116 | — | — |
| 2027 (estimate) | $3,773,608,387 | $6,627,734,812 | $10,401,343,199 | $37,434,434 | $35,562,712 | −$9,658,404 | −21.4% |
| 2028 (estimate) | $2,033,179,031 | $6,627,734,812 | $8,660,913,843 | $31,170,629 | $29,612,097 | −$15,609,019 | −34.5% |
Paid on 90,900 parcels in unincorporated Volusia County. Estimated change by 2028: −$6.8 million (−32.9%). Homestead assessed values rise by up to 3% a year (never above each home's just value); all other property stays at its 2026 taxable value.
| Year | Homestead taxable value | Other taxable value | Total taxable value | Gross levy | Budget basis (95%) | Change from 2026 (95%) | Percent change |
|---|---|---|---|---|---|---|---|
| 2026 | $6,462,316,765 | $6,432,169,736 | $12,894,486,501 | $21,863,891 | $20,770,697 | — | — |
| 2027 (estimate) | $3,870,587,552 | $6,432,169,736 | $10,302,757,288 | $17,469,355 | $16,595,887 | −$4,174,809 | −20.1% |
| 2028 (estimate) | $2,226,340,160 | $6,432,169,736 | $8,658,509,896 | $14,681,369 | $13,947,301 | −$6,823,396 | −32.9% |
| Year | Homestead taxable value | Other taxable value | Total taxable value | Gross levy | Budget basis (95%) | Change from 2026 (95%) | Percent change |
|---|---|---|---|---|---|---|---|
| 2026 | $6,462,316,765 | $6,432,169,736 | $12,894,486,501 | $21,863,891 | $20,770,697 | — | — |
| 2027 (estimate) | $3,706,083,010 | $6,432,169,736 | $10,138,252,746 | $17,190,421 | $16,330,900 | −$4,439,796 | −21.4% |
| 2028 (estimate) | $1,999,780,470 | $6,432,169,736 | $8,431,950,206 | $14,297,215 | $13,582,354 | −$7,188,343 | −34.6% |
Paid on 3,432 parcels in parts of unincorporated Volusia County. Estimated change by 2028: −$1,500 (−10.0%). Homestead assessed values rise by up to 3% a year (never above each home's just value); all other property stays at its 2026 taxable value.
| Year | Homestead taxable value | Other taxable value | Total taxable value | Gross levy | Budget basis (95%) | Change from 2026 (95%) | Percent change |
|---|---|---|---|---|---|---|---|
| 2026 | $410,405,936 | $1,229,110,378 | $1,639,516,314 | $16,231 | $15,420 | — | — |
| 2027 (estimate) | $324,425,090 | $1,229,110,378 | $1,553,535,468 | $15,380 | $14,611 | −$809 | −5.2% |
| 2028 (estimate) | $245,897,379 | $1,229,110,378 | $1,475,007,757 | $14,603 | $13,872 | −$1,547 | −10.0% |
| Year | Homestead taxable value | Other taxable value | Total taxable value | Gross levy | Budget basis (95%) | Change from 2026 (95%) | Percent change |
|---|---|---|---|---|---|---|---|
| 2026 | $410,405,936 | $1,229,110,378 | $1,639,516,314 | $16,231 | $15,420 | — | — |
| 2027 (estimate) | $313,298,424 | $1,229,110,378 | $1,542,408,802 | $15,270 | $14,506 | −$913 | −5.9% |
| 2028 (estimate) | $226,133,896 | $1,229,110,378 | $1,455,244,274 | $14,407 | $13,687 | −$1,733 | −11.2% |
As with the cities and towns, the size of the change depends mostly on how much of the taxable value comes from homesteads. Property without a homestead exemption, such as rentals, businesses, second homes and vacant land, keeps its taxable value under the amendment.
Countywide, homesteads make up 40.5% of the taxable value for the countywide levies in 2026. Within the Ponce de Leon Inlet and Port District area, they make up 36.8%, so the estimated percentage change for that levy is smaller. Among the 17 cities and towns that levy a property tax, the homestead share ranges from 21.1% to 58.2%.
The table below shows where the change in the countywide taxable value comes from. Unincorporated Volusia County has 20.1% of the county's taxable value and accounts for an estimated 23.2% of the change. The City of Daytona Beach has 16.5% of the county's taxable value and accounts for an estimated 9.4% of the change.
| Area | County taxable value, 2026 | Share of county taxable value | Homestead share of area's taxable value | Change in area's taxable value by 2028 | Share of countywide change |
|---|---|---|---|---|---|
| Unincorporated Volusia County | $12,894,486,501 | 20.1% | 50.1% | −32.9% | 23.2% |
| City of Daytona Beach | $10,571,657,101 | 16.5% | 23.6% | −16.3% | 9.4% |
| City of New Smyrna Beach | $7,736,100,593 | 12.1% | 38.2% | −20.4% | 8.6% |
| City of Ormond Beach | $5,720,751,748 | 8.9% | 45.6% | −28.9% | 9.0% |
| City of Port Orange | $5,668,284,629 | 8.8% | 43.4% | −34.2% | 10.6% |
| City of Deltona | $5,590,317,036 | 8.7% | 50.1% | −45.9% | 14.0% |
| City of DeLand | $3,843,526,336 | 6.0% | 44.7% | −34.9% | 7.3% |
| City of DeBary | $2,289,744,149 | 3.6% | 58.2% | −43.5% | 5.4% |
| City of Daytona Beach Shores | $2,275,874,105 | 3.5% | 21.1% | −12.6% | 1.6% |
| City of Edgewater | $2,165,449,258 | 3.4% | 44.0% | −36.0% | 4.3% |
| Town of Ponce Inlet | $1,390,338,987 | 2.2% | 38.5% | −16.8% | 1.3% |
| City of Orange City | $1,377,292,396 | 2.1% | 21.8% | −19.0% | 1.4% |
| City of South Daytona | $1,023,667,072 | 1.6% | 35.3% | −29.5% | 1.7% |
| City of Holly Hill | $1,006,653,365 | 1.6% | 21.6% | −19.3% | 1.1% |
| City of Oak Hill | $238,468,787 | 0.4% | 44.1% | −30.8% | 0.4% |
| City of Lake Helen | $222,604,228 | 0.3% | 53.5% | −40.2% | 0.5% |
| Town of Pierson | $93,267,227 | 0.1% | 33.2% | −26.7% | 0.1% |
| City of Flagler Beach | $13,464,809 | 0.0% | 23.1% | −23.1% | 0.0% |
Estimates use homestead assessed values rising by up to 3% a year, capped at just value. Areas are based on each parcel's tax district.
Florida counties also receive money from other sources. Depending on the county, these can include state revenue sharing, the local government half-cent sales tax, local option sales and fuel taxes, communications services taxes, non-ad valorem assessments, franchise fees, charges for services, and state and federal grants. The mix differs from county to county. Volusia County's adopted budget shows its full set of revenue sources and how much each provides.
The Florida Inland Navigation District, the West Volusia Hospital Authority, the Halifax Hospital Medical Center, the Southeast Volusia Hospital District, the water management district and the School Board levy their own property taxes. They are separate taxing authorities and are not included on this page.
Property values and exemptions: The Volusia County Property Appraiser's 2026 final tax roll, as published by the Florida Department of Revenue. Tax rates: the Property Appraiser's final 2026 millage rates by millage code. Parcel tax districts: the millage codes on the same tax roll.
For each homestead, the estimated taxable value is its assessed value minus the new homestead exemption ($150,000 in 2027, $250,000 in 2028) and any other exemptions, but not less than zero. The gross levy is total taxable value times the millage rate, for the parcels where each levy applies. The budget basis is 95% of the gross levy.
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