← Florida's 67 counties, by the numbers
Jackson County, Florida
Property tax revenue grew 35.0% between FY2019 and FY2024 against a population-and-inflation baseline of 28.3%; operating spending grew 20.2%.
Snapshot
Between FY2019 and FY2024, Jackson County's population grew 3.8% and prices in the South region (CPI-U) rose 23.6%. Together they account for 28.3% growth in any figure that kept pace with the county. That is the baseline every figure below is compared to. "At the baseline" figures are what each amount would be if it had grown at exactly that rate since FY2019; "cumulative" sums the yearly difference between the actual figure and that path. They describe the arithmetic, not what the county could or should have done.
Where the money comes from
In FY2024 the county reported $69.4M of governmental-fund revenue before borrowing, transfers and special items. Property taxes were 23% of it.
| Revenue, $ millions | FY2015 | FY2019 | FY2022 | FY2023 | FY2024 | FY2019–FY2024 | At baseline, FY2024 | Above baseline |
|---|---|---|---|---|---|---|---|---|
| State grants and shared revenue | 13.0 | 12.4 | 21.8 | 22.7 | 21.8 | +76.3% | 15.9 | +5.9 |
| Property taxes | 11.7 | 11.7 | 12.4 | 13.6 | 15.8 | +35.0% | 15.0 | +0.8 |
| Other taxes (sales surtax, fuel, tourist) | 9.5 | 10.9 | 8.8 | 9.4 | 9.6 | −12.2% | 14.0 | −4.4 |
| Charges for services | 5.3 | 6.3 | 6.8 | 7.6 | 9.5 | +51.8% | 8.1 | +1.5 |
| Permits, fees and assessments | 1.5 | 2.9 | 5.6 | 6.3 | 6.4 | +119.4% | 3.7 | +2.6 |
| Other (fines, interest, local grants) | 1.8 | 1.6 | 1.5 | 2.6 | 4.5 | +176.2% | 2.1 | +2.4 |
| Federal grants | 4.1 | 6.8 | 6.2 | 13.1 | 1.8 | −73.7% | 8.7 | −7.0 |
| Total revenue (before borrowing, transfers and special items) | 46.8 | 52.6 | 63.2 | 75.3 | 69.4 | +31.9% | 67.5 | +1.9 |
By account line
The largest revenue lines in FY2024 (up to twenty, each at least $0.5M). Where the state renumbered lines in its 2021 chart of accounts — local option taxes including tourist and fuel taxes, sales surtaxes, communications taxes, permits and fees, state revenue sharing and the half-cent sales tax, state fuel taxes — the old and new codes are shown together as one family so the series is continuous. A line marked ↕ shifted between fund types in one year, which usually reflects a change in how the county reported it. Growth is not shown for lines under $0.25M in FY2019.
| Revenue by account line, $ millions (largest 20) | FY2015 | FY2019 | FY2022 | FY2023 | FY2024 | FY2019–FY2024 | At baseline, FY2024 | Above baseline |
|---|---|---|---|---|---|---|---|---|
| Ad Valorem Taxes (311) | 11.7 | 11.7 | 12.4 | 13.6 | 15.8 | +35.0% | 15.0 | +0.8 |
| State revenue sharing, half-cent sales tax and other state-shared general government (335.1x) | 5.5 | 6.8 | 7.0 | 7.3 | 7.0 | +3.3% | 8.7 | −1.7 |
| Public Safety - Ambulance Fees (342.6) | 3.0 | 3.5 | 4.0 | 4.5 | 6.3 | +80.0% | 4.5 | +1.8 |
| Discretionary sales surtaxes (312.6x) | 3.3 | 4.3 | 5.2 | 5.5 | 5.8 | +33.1% | 5.6 | +0.2 |
| State Grant - Public Safety (334.2) ↕ | 0.3 | 1.2 | 1.1 | 2.0 | 3.8 | +223.4% | 1.5 | +2.3 |
| Local option taxes: tourist, food and beverage, fuel (312.1x–312.4x) | 3.1 | 3.6 | 3.5 | 3.7 | 3.6 | −0.5% | 4.7 | −1.1 |
| Franchise Fee - Electricity (323.1) ↕ | 0.0 | 0.0 | 3.1 | 3.5 | 3.5 | — | — | — |
| State shared fuel taxes (335.4x) | 2.2 | 2.4 | 2.3 | 2.4 | 2.4 | +0.1% | 3.1 | −0.7 |
| State Grant - Economic Environment (334.5) ↕ | 0.3 | 0.2 | 6.4 | 3.4 | 2.2 | — | — | — |
| Franchise Fee - Solid Waste (323.7) | 1.3 | 2.5 | 2.2 | 2.3 | 2.2 | −11.7% | 3.2 | −1.0 |
| State Shared Revenues - Other (335.9) | 0.0 | 0.0 | 1.2 | 1.6 | 2.0 | — | — | — |
| State Grant - Culture / Recreation (334.7) | 0.2 | 0.1 | 0.1 | 0.2 | 1.7 | — | — | — |
| State Grant - Physical Environment - Other Physical Environment (334.39) ↕ | 0.1 | 0.4 | 2.1 | 4.3 | 1.5 | +316.5% | 0.5 | +1.0 |
| Interest and Other Earnings - Interest (361.1) | 0.0 | 0.4 | 0.1 | 1.6 | 1.5 | +286.1% | 0.5 | +1.0 |
| General Government - County Officer Commission and Fees (341.8) | 0.5 | 1.1 | 1.1 | 1.1 | 1.3 | +19.4% | 1.4 | −0.1 |
| Grants from Other Local Units - General Government (337.1) | 0.0 | 0.0 | 0.0 | 0.0 | 1.3 | — | — | — |
| Federal Grant - Transportation - Other Transportation (331.49) | 1.6 | 0.1 | 0.0 | 0.0 | 1.0 | — | — | — |
| Other Miscellaneous Revenues - Other (369.9) | 0.9 | 0.4 | 0.7 | 0.4 | 0.7 | +66.1% | 0.6 | +0.2 |
| State Grant - Transportation - Other Transportation (334.49) | 4.4 | 1.1 | 0.0 | 0.0 | 0.6 | −49.0% | 1.4 | −0.9 |
Source: the county's Annual Financial Reports to the state, as compiled by Florida EDR. Governmental funds. A blank year is a year with no filing.
Baseline = FY2019 property tax revenue grown by population (the filing's countywide estimate, rebased to the 2020 Census) and CPI-U South (fiscal-year average).
Property tax rates and the homeowner
The County Commission's countywide operating millage, from the Florida Department of Revenue's county profiles. Between FY2019 and FY2024 the county's taxable value grew 35.9%, from $1.56B to $2.12B. The adopted rate went from 7.8484 to 7.9450 mills (+1.2%). The operating levy — taxable value times rate — grew 37.6%, from $12.2M to $16.8M, against a 28.3% population-and-inflation baseline. At the baseline the FY2024 levy would be $15.7M, which on FY2024's taxable value is 7.4117 mills — the "baseline rate" below. The newest usable roll in the profiles (FY2026) carries an adopted rate of 7.9450 mills; the baseline rate is computed through FY2024, the last year with a reported population estimate.
Under Florida's Truth in Millage law (s. 200.065, F.S.), the rolled-back rate is the rate that would raise the same revenue as the year before from the same properties; a rate above it must be advertised as a tax increase. In 4 of the 6 years FY2020–FY2025, the adopted rate was above the rolled-back rate.
Source: Florida DOR County Profiles (the 2017–2025 tax rolls; roll year + 1 = fiscal year). Countywide operating millage of the County Commission only. The baseline rate is the FY2019 operating levy grown by population and inflation, divided by that year's taxable value.
| Tax roll → fiscal year | County taxable value | Rolled-back rate | Adopted rate | Above rolled-back? | Operating levy | Levy at FY2019 baseline | Baseline rate |
|---|---|---|---|---|---|---|---|
| FY2018 | $1.54B | 7.8073 | 7.8727 | yes | $12.1M | — | — |
| FY2019 (base) | $1.56B | 7.8484 | 7.8484 | no | $12.2M | $12.2M | 7.8484 |
| FY2020 | $1.51B | 8.1069 | 7.8484 | no | $11.9M | $12.3M | 8.1277 |
| FY2021 | $1.61B | 7.4450 | 7.4450 | no | $12.0M | $12.7M | 7.9176 |
| FY2022 | $1.76B | 7.0541 | 7.4450 | yes | $13.1M | $14.2M | 8.0554 |
| FY2023 | $1.94B | 6.9667 | 7.4450 | yes | $14.4M | $15.1M | 7.8021 |
| FY2024 | $2.12B | 6.9583 | 7.9450 | yes | $16.8M | $15.7M | 7.4117 |
| FY2025 | $2.30B | 7.5366 | 7.9450 | yes | $18.3M | — | — |
| FY2026 | $2.41B | — | 7.9450 | — | $19.1M | — | — |
What that means for a homeowner
An illustration of the rates, not anyone's bill: the county operating levy on three homestead taxable values, at the rate the county adopted, at the rolled-back rate, and at the baseline rate. Three cautions. This is the County Commission's countywide operating levy only. In FY2024 it was 54% of all property taxes levied in the county; the school board, any cities, MSTUs and special districts levy the rest and are not included here. Taxable value is after exemptions, and Save Our Homes caps the yearly increase in a homestead's assessed value at 3% or the change in CPI, whichever is lower, so a long-held homestead's real bill often grew more slowly than the county levy. And the cumulative column holds the taxable value fixed across the years.
| Homestead (county operating levy only), FY2024 | At the adopted rate | At the rolled-back rate | At the baseline rate | Adopted minus baseline, per year | Adopted minus baseline, FY2020–FY2024 cumulative |
|---|---|---|---|---|---|
| $150,000 taxable value | $1,192 | $1,044 | $1,112 | $80 | −$178 |
| $300,000 taxable value | $2,384 | $2,087 | $2,224 | $160 | −$356 |
| $500,000 taxable value | $3,972 | $3,479 | $3,706 | $267 | −$593 |
The financial sections above use the property tax revenue the county reported in its Annual Financial Report, $15.8M in FY2024, against the countywide operating levy of $16.8M computed here. The report's figure covers every county levy — MSTUs, dependent districts and voted debt as well as the operating levy — and is collections rather than the levy, so the two are different series; here they are within 7% of each other. The 2025-roll profile (FY2026) prints a rolled-back rate computed from the prior year's maximum majority-vote rate rather than from the adopted rate, so it is not comparable with earlier years and is not shown; the FY2026 taxable value and adopted rate are.
Where the money goes
Operating spending (general, special revenue and permanent funds, by function, before transfers) was $67.8M in FY2024. Public safety was the largest area at 41%, followed by general government at 21%. Capital projects and debt service funds are shown separately because they move with individual projects and borrowings. Transfers out are shown because some counties fund constitutional officers or enterprise funds by transfer rather than as spending by function; "county outlays" counts those transfers so that counties can be compared on the same footing.
| Spending, $ millions | FY2015 | FY2019 | FY2022 | FY2023 | FY2024 | FY2019–FY2024 | At baseline, FY2024 | Above baseline |
|---|---|---|---|---|---|---|---|---|
| Public safety | 13.5 | 19.4 | 22.9 | 25.2 | 28.0 | +44.1% | 24.9 | +3.1 |
| General government | 8.6 | 12.9 | 11.1 | 10.7 | 14.4 | +12.0% | 16.5 | −2.1 |
| Transportation | 7.2 | 17.8 | 13.0 | 7.7 | 14.0 | −21.2% | 22.8 | −8.8 |
| Physical environment | 0.5 | 0.6 | 1.2 | 0.6 | 0.5 | −18.2% | 0.7 | −0.3 |
| Culture and recreation | 1.0 | 0.9 | 0.7 | 0.8 | 1.1 | +26.4% | 1.1 | −0.0 |
| Human services | 1.1 | 1.5 | 1.4 | 1.4 | 1.8 | +14.9% | 2.0 | −0.2 |
| Economic environment | 1.0 | 1.3 | 5.8 | 9.8 | 6.4 | +400.0% | 1.7 | +4.8 |
| Court-related | 1.5 | 2.0 | 1.4 | 1.5 | 1.6 | −22.4% | 2.6 | −1.0 |
| Operating spending (sum of the above) | 34.4 | 56.4 | 57.5 | 57.8 | 67.8 | +20.2% | 72.4 | −4.6 |
| Capital projects funds (before transfers) | 14.1 | 4.1 | 13.1 | 10.3 | 2.7 | −33.8% | 5.3 | −2.6 |
| Debt service funds (before transfers and refunding escrow) | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | — | — | — |
| All governmental spending by function (sum of the three above) | 48.5 | 60.5 | 70.5 | 68.2 | 70.5 | +16.5% | 77.7 | −7.1 |
| Transfers out of operating funds (to other funds, enterprise funds or constitutional officers) | 11.6 | 15.0 | 15.7 | 19.2 | 24.4 | +62.4% | 19.3 | +5.1 |
| County outlays (all governmental spending plus net transfers out, excluding refunding escrow) | 49.0 | 61.2 | 71.2 | 68.9 | 72.0 | +17.6% | 78.5 | −6.6 |
By account line
Every line of $1.0M or more in FY2019 or FY2024, or at least 1% of operating spending in any year shown, under its function. The filing's lines are the finest level the state publishes; it does not break spending into salaries, operating costs or capital outlay, and it does not name departments. A line marked ↔ moved against another line in the same function between FY2019 and FY2024 while the two together stayed near the baseline — lines inside a function are often recategorized between years, so read it with its pair or group, not alone. Growth is not shown for lines under $0.25M in FY2019.
| By account line, $ millions | FY2015 | FY2019 | FY2022 | FY2023 | FY2024 | FY2019–FY2024 | At baseline, FY2024 | Above baseline |
|---|---|---|---|---|---|---|---|---|
| Public safety | ||||||||
| Law Enforcement (521) | 5.0 | 7.0 | 9.9 | 10.1 | 10.3 | +46.7% | 9.0 | +1.3 |
| Ambulance and Rescue Services (526) | 4.5 | 6.2 | 6.6 | 7.7 | 8.9 | +43.4% | 8.0 | +0.9 |
| Detention and/or Correction (523) | 3.2 | 4.7 | 5.1 | 6.1 | 6.4 | +34.7% | 6.1 | +0.3 |
| Emergency and Disaster Relief Services (525) | 0.4 | 0.9 | 0.7 | 0.7 | 1.7 | +74.9% | 1.2 | +0.4 |
| General government | ||||||||
| Other General Government Services (519) | 3.8 | 7.6 | 4.8 | 4.7 | 7.6 | +0.3% | 9.7 | −2.1 |
| Financial and Administrative (513) | 3.6 | 4.2 | 4.7 | 4.5 | 5.1 | +22.0% | 5.3 | −0.3 |
| Executive (512) | 0.3 | 0.4 | 0.6 | 0.6 | 0.7 | +85.6% | 0.5 | +0.2 |
| Transportation | ||||||||
| Road and Street Facilities (541) | 7.2 | 17.7 | 13.0 | 7.7 | 14.0 | −21.1% | 22.8 | −8.8 |
| Physical environment | ||||||||
| Conservation and Resource Management (537) | 0.4 | 0.3 | 1.0 | 0.3 | 0.3 | +4.7% | 0.4 | −0.1 |
| Culture and recreation | ||||||||
| Libraries (571) | 0.6 | 0.5 | 0.5 | 0.6 | 0.6 | +13.0% | 0.7 | −0.1 |
| Parks and Recreation (572) | 0.5 | 0.4 | 0.3 | 0.2 | 0.5 | +45.0% | 0.5 | +0.1 |
| Human services | ||||||||
| Health Services (562) | 1.1 | 1.4 | 1.3 | 1.3 | 1.5 | +8.0% | 1.8 | −0.3 |
| Economic environment | ||||||||
| Industry Development (552) | 0.6 | 1.0 | 3.8 | 5.4 | 4.6 | +371.6% | 1.3 | +3.4 |
| Housing and Urban Development (554) | 0.3 | 0.2 | 1.9 | 4.3 | 1.7 | — | — | — |
| Court-related | ||||||||
| General Court-Related Operations - Courthouse Facilities (712) | 0.2 | 0.9 | 0.0 | 0.0 | 0.0 | −97.6% | 1.2 | −1.2 |
What it costs per resident
County outlays per resident were $1,459 in FY2024, against $1,287 in FY2019. Adjusted to FY2019 prices, that is $1,180, a change of −8.3% in real terms. Operating spending by function was $1,374 per resident; property tax revenue was $320 per resident ($246 in FY2019).
Net change in fund balance
The state filing does not report fund balances directly; the county's Annual Comprehensive Financial Report does. The closest the filing gets is each year's net change: everything that came into the governmental funds (revenues, transfers in, bond proceeds) minus everything that went out (expenditures, transfers out, refunding escrow). A positive year adds to what the governmental funds hold; a negative year draws it down. Years with new bond proceeds show as additions until the proceeds are spent in later years.
All revenues and other sources (including transfers in and bond proceeds) minus all expenditures and other uses (including transfers out and refunding escrow), governmental funds. A refunding nets to about zero.
Debt service and borrowing
Regular debt-service payments (principal and interest, account 517, all governmental funds) were $0.0M in FY2024, 0.0% of county outlays. The filing reports borrowing as "other sources" in the year it is received: new debt (account 384) separately from refunding bonds (account 385). Refunding proceeds either go to an escrow agent (account 585) or are paid out through the debt-service account; both are excluded from debt service and from county outlays. The years below are those in which the county reported $5.0M or more of either kind of proceeds.
- FY2015: $10.0M in new debt proceeds; regular debt-service payments $0.1M → $0.1M.
- FY2019: $7.7M in new debt proceeds; regular debt-service payments $0.1M → $0.1M.
- FY2021: $13.8M in new debt proceeds; regular debt-service payments $0.1M → $0.1M.
Compared with peer counties
Peers are the four counties closest in FY2024 population. All figures are FY2024, the most recent year every county has filed. "County outlays" is all governmental spending plus net transfers out (so a county that funds its sheriff by transfer is counted the same as one that reports it by function), excluding refunding escrow. Growth above baseline is property tax revenue growth since FY2019 minus the county's own population-and-inflation baseline, in percentage points. A dagger (†) marks a county whose page carries a data note affecting its FY2019, FY2023 or FY2024 figures.
| County (FY2024) | Population | Property tax per resident | County outlays per resident | Outlays growth FY2019–FY2024 | Property tax growth above baseline since FY2019, pts |
|---|---|---|---|---|---|
| Jackson | 49,345 | $320 | $1,459 | +17.6% | +6.7 |
| Suwannee | 46,519 | $472 | $1,703 | +49.1% | −2.3 |
| Levy | 45,845 | $537 | $1,493 | +44.7% | +17.3 |
| Hendry† | 45,413 | $574 | $2,555 | +90.6% | +6.4 |
| Gadsden | 44,853 | $381 | $1,353 | +43.1% | +15.3 |
| Statewide median (65 counties with property tax reported; outlays 66) | — | $666 | $1,770 | +52.5% | +17.7 |
Key observations
What the numbers support. Descriptive, not prescriptive.
- Property tax revenue rose from $11.7M in FY2019 to $15.8M in FY2024, 35.0%. The population-and-inflation baseline was 28.3%: at that rate the FY2024 figure would be $15.0M, so FY2024 is $0.8M above the baseline. Over the 5 years FY2020–FY2024, property tax revenue ran a cumulative $2.9M below the baseline path (the end point and the path point different ways because earlier years ran the other way). Per resident, it went from $246 to $320, which is $259 in FY2019 dollars.
- Taxable value grew 35.9% between FY2019 and FY2024 while the county operating millage went from 7.8484 to 7.9450 mills; the adopted rate was above the rolled-back rate in 4 of the 6 years FY2020–FY2025. The baseline rate for FY2024 — the FY2019 operating levy grown by population and inflation, on FY2024's taxable value — is 7.4117 mills. As an illustration of the rates (the county operating levy only, at a fixed taxable value, not a tax bill): on a $300,000 taxable-value homestead that levy at the adopted rate is $2,384, $160 more than the $2,224 at the baseline rate; over FY2020–FY2024 the difference adds up to $356 less (the latest year and the run of years point different ways because earlier years ran the other way).
- Operating spending rose 20.2% over the same period, below the baseline of 28.3%. County outlays rose 17.6%: at the baseline rate they would be $78.5M in FY2024; they are $72.0M, $6.6M below. Over FY2020–FY2024 outlays ran $8.6M below the baseline path in total. Revenues grew faster than operating spending (31.9% against 20.2%). Over the 6 years FY2019–FY2024 the governmental funds' balance rose by a net $14.2M, capital projects funds spent $52.2M, and regular debt-service payments totaled $0.2M.
- The fastest-growing spending area was economic environment: $1.3M in FY2019 to $6.4M in FY2024 (400.0%, against a 28.3% baseline; at the baseline it would be $1.7M).
- Public safety spending grew 44.1%, above the baseline, and is 41.3% of operating spending in FY2024.
- Federal grant revenue went from $6.8M in FY2019 to a peak of $13.9M in FY2020, then fell to $1.8M in FY2024. Property tax revenue over the same years went from $11.7M to $15.8M.
- In FY2021 the county reported $13.8M in new debt proceeds; regular debt-service payments (principal and interest) were $0.1M, compared with $0.1M the year before.
- Within economic environment, the line "Industry Development" (account 552) grew from $1.0M in FY2019 to $4.6M in FY2024, 371.6% against a 28.3% baseline; at the baseline it would be $1.3M, $3.4M less.
- Among other revenue lines, "Public Safety - Ambulance Fees" (account 342.6) grew from $3.5M in FY2019 to $6.3M in FY2024, 80.0% against a 28.3% baseline.
- Among the 65 Florida counties with FY2024 property tax figures, Jackson ranks #63 on property tax revenue per resident ($320; statewide median $666) and #54 on growth above the baseline since FY2019.
Questions this raises
Questions a county official could answer. The records show the change; they do not show the reason.
- What was the FY2021 borrowing of $13.8M used for?
- What are the county's plans for the net $14.2M added to governmental fund balance over FY2019–FY2024?
- What drove economic environment spending from $1.3M to $6.4M between FY2019 and FY2024?
- What drove the "industry development" line from $1.0M to $4.6M between FY2019 and FY2024?
- What drove general government spending from $12.9M to $18.2M in FY2020? The change coincided with federal grant revenue going from $6.8M to $13.9M.
Sources and method
- Jackson County revenues by account code and fund type, FY2006–FY2024 — Florida EDR, compiled from the county's Annual Financial Reports to the Department of Financial Services (s. 218.32, F.S.)
- Jackson County expenditures by account code and fund type, FY2005–FY2024 — Florida EDR, same source
- Florida EDR — County Government Revenues and Expenditures (all counties)
- CPI-U, All Items, South region (BLS series CUUR0300SA0), via FRED
- Florida Department of Revenue — County and Municipal Property Tax Data (county profiles, 2017–2025 tax rolls)
Figures are actual revenues and expenditures as reported by the county in its Annual Financial Report to the State of Florida, not adopted budgets, and this page is not an audit. Fiscal years run October 1 to September 30; "FY2024" is the year ended September 30, 2024. Governmental funds are the general, special revenue, debt service, capital projects and permanent funds; enterprise, internal service, fiduciary and component-unit columns are excluded. "Revenue" excludes transfers in, debt proceeds and special items (accounts 37x–39x). "Operating spending" is spending by function in the general, special revenue and permanent funds, excluding "other uses" (transfers out, escrow payments). "County outlays" is all governmental-fund spending including transfers out, minus transfers received from other governmental funds and minus payments to refunded-bond escrow. Debt-service payments are account 517. Population is the countywide estimate published with each year's filing. The filings' population estimates were rebased to the 2020 Census beginning with FY2021, so the FY2020-to-FY2021 step in the filings mixes real change with the rebase. For this page the real change that year is taken as the median of the county's other yearly changes in the filings over FY2016–FY2024 (+0.09%), and estimates for FY2020 and earlier are rescaled by +1.2% so that is the step; the rebase itself is not counted as growth or decline. The baseline grows the FY2019 figure by population and by CPI-U South (fiscal-year average). Per-resident figures divide by that year's population. Millage rates and taxable values are the County Commission's countywide operating figures from the Department of Revenue's annual county profiles, extracted from the published PDFs and checked for internal consistency (the valuation arithmetic and the rate labels; taxable value × rate is also compared with the reported county levy, which can legitimately exceed the operating levy where a county levies MSTUs or voted debt, so that comparison decides only whether the reported levy figures are quoted). A roll whose valuation or rate figures are inconsistent is left out with a note, and rates are not compared across a year in which the operating rate changed by 15% or more while the county's reported property tax revenue moved 20 or more points differently from the operating levy. The "baseline rate" is the FY2019 operating levy grown by population and inflation, divided by the year's taxable value, and the homeowner figures apply the rates to fixed taxable values as an illustration, not a bill. Some counties report a constitutional officer's budget as a transfer rather than as spending by function, and some change what their filing includes from year to year; where that visibly affects a figure, a data note says so. Prepared by Beachside Automation with software-assisted analysis and human review; this page describes what the public records show and makes no policy recommendation.