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Volusia County, Florida
Property tax revenue grew 51.4% between FY2019 and FY2025 against a population-and-inflation baseline of 41.4%; operating spending grew 114.0%.
Snapshot
Between FY2019 and FY2025, Volusia County's population grew 11.7% and prices in the South region (CPI-U) rose 26.6%. Together they account for 41.4% 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 FY2025 the county reported $948.1M of governmental-fund revenue before borrowing, transfers and special items. Property taxes were 43% of it.
| Revenue, $ millions | FY2015 | FY2019 | FY2022 | FY2024 | FY2025 | FY2019–FY2025 | At baseline, FY2025 | Above baseline |
|---|---|---|---|---|---|---|---|---|
| Property taxes | 218.7 | 267.7 | 318.8 | 371.5 | 405.3 | +51.4% | 378.5 | +26.8 |
| Permits, fees and assessments | 10.5 | 19.0 | 43.9 | 89.0 | 155.8 | +721.7% | 26.8 | +129.0 |
| Charges for services | 56.3 | 63.6 | 80.5 | 90.3 | 98.4 | +54.6% | 90.0 | +8.4 |
| Federal grants | 13.4 | 26.9 | 63.7 | 43.1 | 90.4 | +235.8% | 38.0 | +52.3 |
| State grants and shared revenue | 44.7 | 48.3 | 61.3 | 59.3 | 67.1 | +39.0% | 68.3 | −1.2 |
| Other taxes (sales surtax, fuel, tourist) | 46.5 | 53.3 | 64.5 | 64.2 | 65.7 | +23.1% | 75.4 | −9.7 |
| Other (fines, interest, local grants) | 11.9 | 20.3 | 1.2 | 65.3 | 65.4 | +221.7% | 28.8 | +36.7 |
| Total revenue (before borrowing, transfers and special items) | 402.0 | 499.1 | 633.8 | 782.7 | 948.1 | +89.9% | 705.7 | +242.4 |
By account line
The largest revenue lines in FY2025 (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 | FY2024 | FY2025 | FY2019–FY2025 | At baseline, FY2025 | Above baseline |
|---|---|---|---|---|---|---|---|---|
| Ad Valorem Taxes (311) | 218.7 | 267.7 | 318.8 | 371.5 | 405.3 | +51.4% | 378.5 | +26.8 |
| Special Assessments - Charges for Public Services (325.2) | 4.7 | 4.9 | 5.0 | 52.9 | 124.3 | +2428.4% | 7.0 | +117.4 |
| Local option taxes: tourist, food and beverage, fuel (312.1x–312.4x) | 34.8 | 41.3 | 51.3 | 52.6 | 53.6 | +29.7% | 58.4 | −4.8 |
| Federal Grant - Economic Environment (331.5) | 3.0 | 10.1 | 22.3 | 15.1 | 46.3 | +359.9% | 14.2 | +32.0 |
| State revenue sharing, half-cent sales tax and other state-shared general government (335.1x) | 28.2 | 33.2 | 43.1 | 42.3 | 42.4 | +27.9% | 46.9 | −4.5 |
| Other Financial Assistance - Federal Source (332) ↕ | 0.0 | 0.0 | 29.6 | 14.8 | 35.6 | — | — | — |
| Interest and Other Earnings - Interest (361.1) | 2.6 | 8.1 | 4.6 | 35.0 | 34.7 | +326.9% | 11.5 | +23.2 |
| Public Safety - Ambulance Fees (342.6) | 15.5 | 18.3 | 24.2 | 30.8 | 32.0 | +75.3% | 25.8 | +6.2 |
| General Government - Fees Remitted to County from Sheriff (341.52) ↕ | 0.8 | 0.9 | 20.4 | 22.8 | 20.8 | +2250.1% | 1.3 | +19.5 |
| Impact fees (324.x) | 3.6 | 8.8 | 22.1 | 20.8 | 17.7 | +102.4% | 12.4 | +5.4 |
| Building permits, other permits, fees and assessments (322.x, 329.x) | 1.5 | 4.8 | 16.1 | 14.8 | 13.2 | +175.9% | 6.8 | +6.4 |
| Culture / Recreation - Parks and Recreation (347.2) ↕ | 6.4 | 8.7 | 10.2 | 8.8 | 12.4 | +42.4% | 12.3 | +0.1 |
| Utility Service Tax - Electricity (314.1) | 7.8 | 8.6 | 9.6 | 10.8 | 12.1 | +40.7% | 12.1 | −0.1 |
| Other Miscellaneous Revenues - Other (369.9) | 1.6 | 3.4 | 5.8 | 4.3 | 11.4 | +235.0% | 4.8 | +6.6 |
| State shared fuel taxes (335.4x) | 7.5 | 8.5 | 8.2 | 8.6 | 9.0 | +5.1% | 12.0 | −3.1 |
| General Government - Other General Government Charges and Fees (341.9) ↕ | 0.2 | 0.3 | 3.0 | 5.5 | 7.7 | +2191.2% | 0.5 | +7.2 |
| Grants from Other Local Units - Human Services (337.6) | 0.1 | 0.0 | 3.6 | 6.5 | 6.7 | — | — | — |
| General Government - County Officer Commission and Fees (341.8) | 3.2 | 3.6 | 4.1 | 5.2 | 5.2 | +45.3% | 5.1 | +0.1 |
| State Grant - Culture / Recreation (334.7) | 0.8 | 1.0 | 1.2 | 1.3 | 4.2 | +334.8% | 1.4 | +2.8 |
| State Shared Revenues - Economic Environment (335.5) | 0.6 | 1.6 | 1.3 | 1.7 | 4.1 | +160.0% | 2.2 | +1.9 |
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
The County Commission's countywide operating millage, from the Florida Department of Revenue's county profiles, as filed. 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.
Source: Florida DOR County Profiles (the 2017–2025 tax rolls; roll year + 1 = fiscal year). Countywide operating millage of the County Commission only.
| Tax roll → fiscal year | County taxable value | Rolled-back rate | Adopted rate | Above rolled-back? | Operating levy |
|---|---|---|---|---|---|
| FY2018 | $31.08B | 5.7579 | 6.1000 | yes | $189.6M |
| FY2019 | $33.79B | 5.6944 | 5.6944 | no | $192.4M |
| FY2020 | $36.63B | 5.3323 | 5.5900 | yes | $204.7M |
| FY2021 | $39.82B | 5.2547 | 5.4500 | yes | $217.0M |
| FY2022 | $42.75B | 5.2025 | 5.3812 | yes | $230.0M |
| FY2023 | $48.79B | 4.8499 | 4.8499 | no | $236.6M |
| FY2024 | $55.06B | 4.4192 | 3.3958 | — | $187.0M |
| FY2025 | $60.95B | 3.1437 | 3.2007 | yes | $195.1M |
Where the money goes
Operating spending (general, special revenue and permanent funds, by function, before transfers) was $878.8M in FY2025. Public safety was the largest area at 37%, followed by human services at 18%. 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 | FY2024 | FY2025 | FY2019–FY2025 | At baseline, FY2025 | Above baseline |
|---|---|---|---|---|---|---|---|---|
| Public safety | 159.2 | 182.0 | 227.3 | 297.0 | 321.1 | +76.4% | 257.4 | +63.8 |
| General government | 43.7 | 49.7 | 70.5 | 83.4 | 90.7 | +82.4% | 70.3 | +20.4 |
| Transportation | 36.5 | 45.8 | 46.5 | 49.2 | 64.3 | +40.5% | 64.7 | −0.4 |
| Physical environment | 6.0 | 7.9 | 19.8 | 24.8 | 60.1 | +660.6% | 11.2 | +48.9 |
| Culture and recreation | 54.8 | 53.6 | 50.5 | 60.2 | 74.4 | +39.0% | 75.7 | −1.3 |
| Human services | 24.8 | 21.1 | 32.0 | 76.0 | 154.7 | +631.8% | 29.9 | +124.8 |
| Economic environment | 17.1 | 25.1 | 42.8 | 44.0 | 77.2 | +207.4% | 35.5 | +41.7 |
| Court-related | 10.9 | 25.4 | 25.9 | 32.9 | 36.2 | +42.4% | 35.9 | +0.3 |
| Operating spending (sum of the above) | 353.0 | 410.6 | 515.2 | 667.5 | 878.8 | +114.0% | 580.6 | +298.2 |
| Capital projects funds (before transfers) | 11.0 | 16.8 | 16.3 | 19.4 | 26.6 | +58.4% | 23.7 | +2.9 |
| Debt service funds (before transfers and refunding escrow) | 41.7 | 30.1 | 11.5 | 11.9 | 7.4 | −75.3% | 42.5 | −35.1 |
| All governmental spending by function (sum of the three above) | 405.7 | 457.5 | 543.0 | 698.8 | 912.8 | +99.5% | 646.9 | +265.9 |
| Transfers out of operating funds (to other funds, enterprise funds or constitutional officers) | 53.4 | 70.1 | 154.9 | 156.7 | 190.9 | +172.3% | 99.1 | +91.8 |
| County outlays (all governmental spending plus net transfers out, excluding refunding escrow) | 394.2 | 469.5 | 553.7 | 714.0 | 939.5 | +100.1% | 663.8 | +275.7 |
By account line
Every line of $1.0M or more in FY2019 or FY2025, 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 FY2025 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 | FY2024 | FY2025 | FY2019–FY2025 | At baseline, FY2025 | Above baseline |
|---|---|---|---|---|---|---|---|---|
| Public safety | ||||||||
| Law Enforcement (521) | 59.7 | 59.2 | 72.8 | 109.3 | 122.6 | +107.0% | 83.7 | +38.8 |
| Detention and/or Correction (523) | 39.4 | 47.2 | 27.5 | 60.7 | 70.3 | +49.0% | 66.7 | +3.6 |
| Fire Control (522) | 22.6 | 27.8 | 34.1 | 41.4 | 45.6 | +63.8% | 39.4 | +6.2 |
| Ambulance and Rescue Services (526) | 18.6 | 24.9 | 34.0 | 43.4 | 43.4 | +74.2% | 35.2 | +8.2 |
| Emergency and Disaster Relief Services (525) | 12.0 | 15.2 | 16.0 | 17.8 | 18.6 | +22.1% | 21.5 | −2.9 |
| Other Public Safety (529) | 1.7 | 0.8 | 35.5 | 16.1 | 11.7 | +1463.6% | 1.1 | +10.7 |
| Protective Inspections (524) | 3.3 | 4.0 | 4.5 | 5.1 | 5.3 | +31.8% | 5.7 | −0.4 |
| Medical Examiners (527) | 1.9 | 2.8 | 2.8 | 3.2 | 3.5 | +25.9% | 4.0 | −0.4 |
| General government | ||||||||
| Financial and Administrative (513) | 14.9 | 17.9 | 26.6 | 32.7 | 38.8 | +117.4% | 25.3 | +13.6 |
| Other General Government Services (519) | 16.4 | 17.4 | 24.6 | 30.0 | 30.5 | +75.6% | 24.6 | +5.9 |
| Non-Court Information Systems (516) | 6.5 | 7.5 | 9.6 | 9.8 | 9.0 | +19.8% | 10.7 | −1.6 |
| Comprehensive Planning (515) | 2.7 | 3.1 | 3.8 | 4.5 | 4.5 | +42.6% | 4.4 | +0.0 |
| Debt Service Payments (517) | 0.0 | 0.0 | 2.1 | 3.0 | 4.0 | — | — | — |
| Legal Counsel (514) | 1.9 | 2.3 | 2.1 | 1.6 | 1.7 | −28.9% | 3.3 | −1.6 |
| Legislative (511) | 0.5 | 0.7 | 0.6 | 1.1 | 1.2 | +78.9% | 0.9 | +0.2 |
| Executive (512) | 0.8 | 0.8 | 1.1 | 0.7 | 1.0 | +25.7% | 1.2 | −0.1 |
| Transportation | ||||||||
| Road and Street Facilities (541) | 33.1 | 44.4 | 44.4 | 42.5 | 57.5 | +29.4% | 62.8 | −5.3 |
| Other Transportation Systems / Services (549) | 0.1 | 0.1 | 1.2 | 5.5 | 5.6 | — | — | — |
| Water Transportation Systems (543) | 3.3 | 1.3 | 0.8 | 1.2 | 1.2 | −2.7% | 1.8 | −0.6 |
| Physical environment | ||||||||
| Flood Control / Stormwater Management (538) | 0.0 | 0.0 | 8.4 | 9.5 | 24.8 | — | — | — |
| Conservation and Resource Management (537) | 6.0 | 7.9 | 11.2 | 11.0 | 22.2 | +181.7% | 11.2 | +11.1 |
| Water-Sewer Combination Services (536) | 0.0 | 0.0 | 0.2 | 2.1 | 11.9 | — | — | — |
| Other Physical Environment (539) | 0.0 | 0.0 | 0.0 | 2.3 | 1.1 | — | — | — |
| Culture and recreation | ||||||||
| Parks and Recreation (572) | 28.7 | 25.0 | 18.7 | 23.5 | 31.9 | +27.6% | 35.4 | −3.5 |
| Libraries (571) | 15.9 | 17.9 | 19.3 | 22.0 | 24.3 | +36.2% | 25.2 | −0.9 |
| Special Recreation Facilities (575) | 5.2 | 8.1 | 7.3 | 11.0 | 11.7 | +44.9% | 11.4 | +0.3 |
| Other Culture / Recreation (579) | 5.0 | 1.6 | 4.4 | 3.1 | 5.8 | +265.8% | 2.2 | +3.6 |
| Human services | ||||||||
| Hospital Services (561) | 0.0 | 0.0 | 0.0 | 45.1 | 117.7 | — | — | — |
| Public Assistance Services (564) | 7.0 | 7.0 | 16.1 | 14.2 | 16.2 | +129.9% | 9.9 | +6.2 |
| Health Services (562) | 10.5 | 8.5 | 9.3 | 10.9 | 11.5 | +34.4% | 12.1 | −0.6 |
| Mental Health Services (563) | 3.6 | 3.8 | 4.6 | 3.7 | 7.1 | +89.1% | 5.3 | +1.8 |
| Other Human Services (569) | 3.7 | 1.8 | 2.1 | 2.1 | 2.2 | +23.4% | 2.5 | −0.3 |
| Economic environment | ||||||||
| Other Economic Environment (559) | 1.7 | 4.2 | 3.2 | 10.6 | 40.3 | +851.6% | 6.0 | +34.4 |
| Industry Development (552) | 10.1 | 11.6 | 13.7 | 22.7 | 21.1 | +82.5% | 16.4 | +4.8 |
| Housing and Urban Development (554) | 4.7 | 8.6 | 25.0 | 9.4 | 14.4 | +68.6% | 12.1 | +2.3 |
| Veteran's Services (553) | 0.6 | 0.7 | 0.9 | 1.2 | 1.3 | +77.5% | 1.1 | +0.3 |
| Court-related | ||||||||
| General Court-Related Operations - Courthouse Security (711) | 0.0 | 12.7 | 12.1 | 12.8 | 16.0 | +25.5% | 18.0 | −2.0 |
| General Court-Related Operations - Courthouse Facilities (712) | 2.5 | 4.0 | 4.0 | 8.3 | 7.9 | +98.1% | 5.7 | +2.3 |
| General Administration - Clerk of Court Administration (604) | 2.3 | 2.4 | 2.9 | 3.4 | 3.7 | +56.2% | 3.3 | +0.4 |
| Circuit Court - Criminal - Pre-Trial Release (623) | 1.4 | 1.6 | 1.7 | 2.0 | 2.1 | +33.4% | 2.2 | −0.1 |
| General Court-Related Operations - Information Systems (713) | 0.3 | 0.4 | 0.7 | 1.3 | 1.3 | +221.1% | 0.6 | +0.7 |
| General Court-Related Operations - Legal Aid (715) | 0.9 | 0.9 | 0.9 | 1.0 | 1.1 | +18.7% | 1.3 | −0.2 |
What it costs per resident
County outlays per resident were $1,554 in FY2025, against $867 in FY2019. Adjusted to FY2019 prices, that is $1,228, a change of +41.6% in real terms. Operating spending by function was $1,454 per resident; property tax revenue was $670 per resident ($495 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 $11.4M in FY2025, 1.2% 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: $18.7M in refunding bond proceeds; regular debt-service payments $69.8M → $23.2M; $18.5M of older debt retired through the debt-service account.
- FY2016: $16.0M in new debt proceeds; regular debt-service payments $23.2M → $23.2M.
- FY2017: $8.0M in new debt proceeds; regular debt-service payments $23.2M → $23.1M.
- FY2018: $7.0M in new debt proceeds; regular debt-service payments $23.1M → $25.1M.
- FY2024: $5.5M in new debt proceeds; regular debt-service payments $14.1M → $14.9M.
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 |
|---|---|---|---|---|---|
| Volusia† | 594,643 | $625 | $1,201 | +52.1% | +2.9 |
| Pasco | 633,029 | $734 | $1,756 | +72.6% | +25.1 |
| Brevard | 653,703 | $425 | $1,111 | +39.8% | −16.9 |
| Seminole | 493,282 | $666 | $1,297 | +49.1% | +18.6 |
| Sarasota | 479,027 | $754 | $1,845 | +40.6% | +18.8 |
| 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 $267.7M in FY2019 to $405.3M in FY2025, 51.4%. The population-and-inflation baseline was 41.4%: at that rate the FY2025 figure would be $378.5M, so FY2025 is $26.8M above the baseline. Over the 6 years FY2020–FY2025, property tax revenue ran a cumulative $28.0M above the baseline path. Per resident, it went from $495 to $670, which is $530 in FY2019 dollars.
- Operating spending rose 114.0% over the same period, above the baseline of 41.4%. County outlays rose 100.1%: at the baseline rate they would be $663.8M in FY2025; they are $939.5M, $275.7M above. Over FY2020–FY2025 outlays ran $416.1M above the baseline path in total.
- The fastest-growing spending area was human services: $21.1M in FY2019 to $154.7M in FY2025 (631.8%, against a 41.4% baseline; at the baseline it would be $29.9M).
- Public safety spending grew 76.4%, above the baseline, and is 36.5% of operating spending in FY2025.
- Federal grant revenue went from $26.9M in FY2019 to $90.4M in FY2025, the highest in the period. Property tax revenue over the same years went from $267.7M to $405.3M.
- In FY2024 the county reported $5.5M in new debt proceeds; regular debt-service payments (principal and interest) were $14.9M, compared with $14.1M the year before.
- Within public safety, the line "Law Enforcement" (account 521) grew from $59.2M in FY2019 to $122.6M in FY2025, 107.0% against a 41.4% baseline; at the baseline it would be $83.7M, $38.8M less.
- Within general government, the line "Financial and Administrative" (account 513) grew from $17.9M in FY2019 to $38.8M in FY2025, 117.4% against a 41.4% baseline; at the baseline it would be $25.3M, $13.6M less.
- Among the 65 Florida counties with FY2024 property tax figures, Volusia ranks #37 on property tax revenue per resident ($625; statewide median $666) and #58 on growth above the baseline since FY2019 (a data note on this page affects the years compared).
Questions this raises
Questions a county official could answer. The records show the change; they do not show the reason.
- What was the FY2024 borrowing of $5.5M used for?
- What drove human services spending from $21.1M to $154.7M between FY2019 and FY2025?
- What drove the "law enforcement" line from $59.2M to $122.6M between FY2019 and FY2025?
- What drove the "financial and administrative" line from $17.9M to $38.8M between FY2019 and FY2025?
- What drove physical environment spending from $24.8M to $60.1M in FY2025? The change coincided with federal grant revenue going from $43.1M to $90.4M.
Sources and method
- Volusia County revenues by account code and fund type, FY2006–FY2025 — Florida EDR, compiled from the county's Annual Financial Reports to the Department of Financial Services (s. 218.32, F.S.)
- Volusia County expenditures by account code and fund type, FY2005–FY2025 — 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; "FY2025" is the year ended September 30, 2025. 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–FY2025 (+1.66%), and estimates for FY2020 and earlier are rescaled by +0.5% 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.