Florida Property Tax Reform · City Spotlight

Longwood

A citizen-focused look at the City’s FY2025–26 General Fund, the services it supports, and how property taxes fit into the larger revenue picture.

At a glance

Understanding the City's Main Operating Budget

The General Fund is Longwood's main operating budget. The figures below show current General Fund revenue, the FY2026 adopted spending plan, property-tax revenue, and the share of current General Fund revenue provided by property taxes.

General Fund Revenue
$24.8M
FY2026 revenue and transfers before use of fund balance.
General Fund Spending Plan
$25.4M
FY2026 adopted General Fund uses and transfers.
Property Tax Revenue
$11.4M
Ad valorem revenue budgeted in the General Fund.
Property Tax Share
46.0%
Of current General Fund revenue and transfers.
How to read these figures: Longwood's FY2026 General Fund spending plan is $596,370 higher than current-year revenue and transfers. The adopted budget uses existing General Fund balance to cover that difference. Fund balance is money accumulated in prior years and is not new current-year revenue.
Where the money goes

How the General Fund Is Spent

These are the major operating categories in Longwood's adopted FY2026 General Fund. The chart excludes the $405,000 transfer out so residents can see department and facility spending separately.

$25.0M
Department spending
Fire29.9%
Police29.0%
Administration9.6%
Financial Services8.4%
Public Works / Streets8.2%
Leisure Services7.3%
Information Technology3.8%
Community Development3.2%
Other Facilities0.6%
🔥Fire
$7,473,593
29.9%
🚓Police
$7,263,048
29.0%
🏛️Administration
$2,404,854
9.6%
💼Financial Services
$2,103,930
8.4%
🚧Public Works / Streets
$2,059,326
8.2%
🌳Leisure Services
$1,824,985
7.3%
💻Information Technology
$944,906
3.8%
📋Community Development
$789,290
3.2%
🏢Other Facilities
$161,000
0.6%
Meet your city government

What residents receive from the budget

Residents experience the budget through police and fire response, roads, parks, planning, technology, finance, and daily city operations.

🔥

Fire

$7,473,59329.9% of department spending

Fire suppression, emergency medical response, rescue, prevention, inspections, and emergency management.

🚓

Police

$7,263,04829.0% of department spending

Patrol, investigations, traffic enforcement, school resource programs, records, evidence, and community policing.

🏛️

Administration

$2,404,8549.6% of department spending

City Commission, Clerk, Manager, Attorney, General Services, and Human Resources.

💼

Financial Services

$2,103,9308.4% of department spending

Accounting, budgeting, purchasing, utility billing, payroll, and financial reporting.

🚧

Public Works / Streets

$2,059,3268.2% of department spending

Street maintenance, transportation work, and other public-works functions supported by the General Fund.

🌳

Leisure Services

$1,824,9857.3% of department spending

Parks, recreation programs, community events, facilities, and neighborhood amenities.

💻

Information Technology

$944,9063.8% of department spending

Citywide technology support, infrastructure, cybersecurity, applications, and communications systems.

📋

Community Development

$789,2903.2% of department spending

Planning, zoning, economic development, code compliance, and development review.

🏢

Other Facilities

$161,0000.6% of department spending

General Fund support for other City facilities.

Public safety

Police and Fire Are Both City-Operated

Longwood directly operates and budgets both Police and Fire services in its General Fund.

Police

The adopted General Fund includes $7,263,048 for Law Enforcement. The department has 50 authorized positions in the FY2026 budget.

Fire

The adopted General Fund includes $7,473,593 for Fire and Rescue. The department operates from two fire stations and has 44.5 authorized positions in the FY2026 budget.

Why this matters: Public safety represents the largest share of Longwood's General Fund department spending.
Simple view

If the city's main budget were $100, where would it go?

Property taxes are pooled with other General Fund revenues. This comparison shows spending scale and is not a legal earmark of each property-tax dollar.

Approximate service shares

🔥Fire$30
🚓Police$29
🏛️Administration$10
💼Financial Services$8
🚧Public Works$8
🌳Leisure Services$7
💻Information Technology$4
📋Community Development$3
🏢Other Facilities$1
Where the money comes from

General Fund Revenue Sources

Longwood's General Fund combines property taxes with sales and use taxes, service charges, intergovernmental revenue, franchise fees, transfers, and other sources.

Property taxes$11,425,406
46.0%
Sales and use taxes$3,462,060
13.9%
Intergovernmental$3,223,765
13.0%
Charges for services$2,968,023
12.0%
Franchise fees$2,182,800
8.8%
Transfers in$1,002,708
4.0%
Fines and forfeitures$198,100
0.8%
Rents and royalties$198,200
0.8%
Miscellaneous$124,200
0.5%
Licenses and permits$48,300
0.2%

Plain-English takeaway

Property taxes are the largest single General Fund source at $11,425,406. They account for approximately 46.0% of current General Fund revenue and transfers before use of fund balance.

Property taxes
46.0%
of current revenue and transfers
Other sources
54.0%
of current revenue and transfers
Residential property values

Where Longwood's residential properties fall by assessed value

The parcel-tier file contains 14,867 mapped residential parcels. Assessed value is the more useful measure for discussing taxable value and homestead exemptions.

$0-$100k
730
$100k-$150k
1,533
$150k-$200k
2,541
$200k-$250k
2,357
$250k-$300k
1,994
$300k-$400k
2,608
$400k-$500k
1,211
$500k-$750k
1,128
$750k-$1M
433
$1M+
332
Data note: These parcel counts come from the Longwood NAL tier file supplied for this project. They are parcel records, not a count of households or residents.
Before any reform - current law

How much home value is already untaxed here?

The Florida League of Cities analysis reports averages for 3,654 Longwood homestead parcels. These figures describe current exemptions and Save Our Homes effects, not a city revenue-loss projection.

What the Florida League of Cities Homestead Data Shows

Homestead parcels
3,654
Parcels receiving homestead protection.
Median assessed value
$179,152
Median non-school assessed value.
Average SOH differential
$130,115
Average value shielded by Save Our Homes.
SOH + homestead
59.31%
Average combined share not taxed.

Plain-English takeaway

The published Longwood data shows an average of $179,687 in combined value protected by Save Our Homes and the first and second homestead exemptions. The combined average protected share is 59.31%.

This describes current law already in effect. It is not a projected city revenue loss.
Residential property values

How Many Residential Properties Have an Assessed Value Above or Below $250,000?

Market value is an estimate of selling price. Assessed value is the value used before exemptions to calculate taxable value and is the more relevant measure for this comparison.

Where Longwood's homes fall relative to $250,000

🏠
🏠
🏠
🏠
Just under 2 out of every 4 mapped residential parcels
48.2%
51.8%
■ At or below $250,000 assessed value■ Above $250,000 assessed value
7,161
of 14,867 mapped residential parcels citywide have an assessed value at or below $250,000.

Narrowing to homesteaded homes specifically

The parcel-tier file does not identify how many parcels in each value tier are homesteaded. The Florida League of Cities dataset separately reports 3,654 homestead parcels and a median assessed value of $179,152. Therefore, this page does not claim an exact homestead-only percentage below $250,000.

What this is - and isn't: This is a parcel distribution, not a dollar-loss projection.
Bigger picture

Property tax is not the whole City budget

Property taxes are a major General Fund revenue source, but they are not the only source supporting Longwood's day-to-day services.

How the published General Fund pieces fit together

General Fund spending
$25,429,932
Adopted General Fund uses and transfers.
Current revenue and transfers
$24,833,562
Before use of existing fund balance.
Property-tax revenue
$11,425,406
46.0% of current revenue and transfers.
Tax-base context: The FLC taxable-value dataset reports that homestead property accounts for 26.64% of Longwood's total taxable value, while non-homestead property accounts for 67.50% and tangible personal property for 5.9%.
Budget change

Did the General Fund budget grow from last year?

The adopted budget provides a comparable General Fund total for FY2025 and FY2026.

FY2025 General Fund
$24,100,659
Adopted uses and transfers.
FY2026 General Fund
$25,429,932
Adopted uses and transfers.
Change
+$1.33M
Approximately 5.5%.
Context: A larger budget does not by itself establish whether spending is excessive or insufficient. It shows the adopted change in the same fund from one year to the next.
Citizen question

Why not just cut spending?

Spending can be reduced, but the practical question is which services, positions, contracts, projects, or maintenance cycles would change. This page does not label spending as necessary or wasteful without a separate operational or performance review.

Options cities commonly evaluate when recurring revenue changes

Delay capital projectsCan reduce near-term spending, but may increase future repair or replacement costs.
Hold positions vacantMay lower personnel costs while also reducing service capacity or increasing workloads.
Review contractsSavings depend on contract terms, service requirements, market prices, and renewal dates.
Adjust feesCan shift some costs toward service users but may not legally or practically replace broad operating revenue.
Use reservesMay address a temporary gap, but reserves are not a permanent replacement for recurring revenue.
Reduce service levelsCould affect response capacity, maintenance, parks, programs, facilities, or customer service.
Neutral answer: The adopted budget shows what the City plans to spend. Determining what could be reduced safely requires a separate review of staffing, contracts, legal obligations, service standards, asset condition, and community priorities.
Five things to know

The citizen summary

1
$25.43M General Fund spending planThe adopted General Fund includes $25,429,932 in uses and transfers.
2
Property taxes provide 46.0%Ad valorem revenue is the largest single current General Fund source, but more than half comes from other sources.
3
City-operated police and fireLongwood directly budgets both public-safety departments.
4
Non-homestead tax base mattersHomestead property represents 26.64% of total taxable value in the FLC dataset.
5
Avoid false precisionParcel counts and current revenue are not the same as a proven future revenue loss.
FAQ

Short answers to common citizen questions

How is fire service handled in Longwood?

Longwood operates its own Fire and Rescue Department. The FY2026 General Fund includes $7,473,593 for Fire and Rescue.

Why is General Fund spending higher than current revenue?

The adopted budget uses $596,370 of existing fund balance. That is prior-year money, not new current-year revenue.

Does this page predict service cuts?

No. It explains the current adopted budget and property-value data.

Why are parcel counts different from homestead counts?

The tier file covers 14,867 mapped residential parcels, while the FLC homestead dataset reports 3,654 homestead parcels.

Full transparency

Where every number on this page comes from

City budget figures were taken from Longwood's FY2026 adopted budget. Property-value and homestead figures came from the project datasets listed below.

  • City of Longwood Fiscal Year 2025-2026 Adopted Budget
  • Florida League of Cities city-by-city homestead exemption analysis
  • Florida League of Cities city-by-city taxable value dataset
  • 2025 $250,000 city impact dataset
  • Longwood residential parcel-tier file
Quality-control note: Current General Fund revenue and transfers total $24,833,562. General Fund uses and transfers total $25,429,932. Both NAL tier columns total 14,867 parcels.