Florida Property Tax Reform · City Spotlight

Orlando

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

General Fund Revenue
$739.6M
FY2026 adopted General Fund revenue, including approximately $45.2 million in transfers from other funds.
General Fund Spending Plan
$739.6M
FY2026 adopted General Fund spending plan.
Property Tax Revenue
$359.6M
Current ad valorem revenue budgeted in the General Fund.
Property Tax Share
48.6%
Property-tax revenue as a share of recurring General Fund revenue.
How to read these figures: Orlando’s FY2026 General Fund revenue and spending plan are both approximately $739.6 million. The adopted revenue total includes about $45.2 million transferred from other City funds, so the full amount should not be interpreted as revenue generated entirely from current-year taxes and fees. The matching totals show that the adopted General Fund spending plan is fully funded.
Where the money goes

Major General Fund department spending

The budget’s rounded department figures total approximately $739.6 million. Small differences from the exact adopted total reflect rounding in the source presentation.

$739.6M
Department spending
Police Department33.6%
Fire Department21.3%
Nondepartment15.8%
Families, Parks & Recreation8.3%
Office of Business & Financial Services6.4%
Transportation5.1%
Executive Offices4.2%
Other departments5.3%
Police Department
$248.4M
33.6%
Fire Department
$157.6M
21.3%
Nondepartment
$116.5M
15.8%
Families, Parks & Recreation
$61.1M
8.3%
Office of Business & Financial Services
$47.3M
6.4%
Transportation
$37.7M
5.1%
Executive Offices
$30.9M
4.2%
Economic Development
$19.5M
2.6%
Public Works
$12.1M
1.6%
Human Resources
$7.0M
0.9%
Housing & Community Development
$1.5M
0.2%
Meet your city government

What residents receive from the budget

Residents do not experience a budget as accounting lines. They experience it as services: public safety, parks, maintenance, infrastructure, technology, planning, and city operations.

🚓

Police Department

$248.4M33.6% of department spending

Patrol, investigations, traffic enforcement, public-safety response, and law-enforcement operations.

🔥

Fire Department

$157.6M21.3% of department spending

Fire suppression, emergency medical response, prevention, and related public-safety operations.

🏛️

Nondepartment

$116.5M15.8% of department spending

City services and operating functions supported through the General Fund.

🌳

Families, Parks & Recreation

$61.1M8.3% of department spending

Parks, recreation, community programs, public spaces, events, and quality-of-life services.

🏛️

Office of Business & Financial Services

$47.3M6.4% of department spending

City services and operating functions supported through the General Fund.

🏛️

Transportation

$37.7M5.1% of department spending

City services and operating functions supported through the General Fund.

🏛️

Executive Offices

$30.9M4.2% of department spending

City services and operating functions supported through the General Fund.

📋

Economic Development

$19.5M2.6% of department spending

Planning, development review, permitting, inspections, zoning, and community growth management.

🚧

Public Works

$12.1M1.6% of department spending

Roads, facilities, infrastructure maintenance, fleet support, and city operational services.

🏛️

Human Resources

$7.0M0.9% of department spending

City services and operating functions supported through the General Fund.

📋

Housing & Community Development

$1.5M0.2% of department spending

Planning, development review, permitting, inspections, zoning, and community growth management.

How public safety is actually funded

Orlando operates both services directly

Police and fire are the two largest General Fund departments and together represent approximately 54.9% of General Fund spending.

🚓

Orlando Police Department

$248.4M

Patrol, investigations, emergency response, airport and school coverage, staffing, equipment and support.

🔥

Orlando Fire Department

$157.6M

City-operated fire suppression, EMS-related response, fire prevention, life safety and departmental support.

🔥

Fire Department

$160.6M

The source page reports approximately $160.6 million for Fire across all funds, compared with $157.6 million in the General Fund.

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

🚓Police
$34
🔥Fire
$21
🏛️Nondepartment
$16
🌳Families, Parks & Recreation
$8
🏛️Business & Financial Services
$6
🏛️Transportation
$5
🏛️Other major categories
$10
Where the money comes from

General Fund revenue sources

The detailed revenue lines reconcile exactly to the $739,605,671 adopted General Fund total.

$739.6M
Total revenue
Property Taxes48.6%
OUC Dividend10.7%
State Sales Tax8.1%
User Charges and Fees6.7%
Transfers In6.1%
Franchise Fees5.3%
Public Safety Fees2.9%
Other Miscellaneous Revenue2.8%
State Revenues2.7%
Communication Services Tax2.0%
Local Business Taxes1.5%
Insurance Premium Taxes0.8%
Permits0.8%
Grant Revenue0.3%
Other Permits and Fees0.2%
Interest0.2%
Judgments and Fines0.2%
Jurisdictional Agreements0.1%
Local Revenues0.0%
Special Assessments0.0%
Property Taxes$359,566,991
48.6%
OUC Dividend$78,900,000
10.7%
State Sales Tax$60,000,000
8.1%
User Charges and Fees$49,617,544
6.7%
Transfers In$45,198,090
6.1%
Franchise Fees$39,600,000
5.3%
Public Safety Fees$21,242,370
2.9%
Other Miscellaneous Revenue$20,588,930
2.8%
State Revenues$19,845,000
2.7%
Communication Services Tax$15,000,000
2.0%
Local Business Taxes$10,910,000
1.5%
Insurance Premium Taxes$6,150,000
0.8%
Permits$5,958,000
0.8%
Grant Revenue$1,943,686
0.3%
Other Permits and Fees$1,780,060
0.2%
Interest$1,494,000
0.2%
Judgments and Fines$1,150,000
0.2%
Jurisdictional Agreements$356,000
0.1%
Local Revenues$265,000
0.0%
Special Assessments$40,000
0.0%

Plain-English takeaway

The adopted budget shows $359,566,991 from Property Taxes, the largest revenue source shown.

Property Taxes
48.6%
of the revenue base shown
Other sources
51.4%
of the revenue base shown
These are adopted-budget revenue categories. They are not a homestead-only estimate.
Residential property value distribution

Where Orlando's residential properties fall by assessed value

This section groups mapped residential parcels into assessed-value ranges reported in the supplied property data. Assessed value is the value used as the starting point for taxable value after Florida assessment limits and exemptions. The ranges help residents see how many properties fall at or below, and above, the $250,000 threshold being discussed.

Residential parcels
170,452
All residential parcels in the assessed-value tier file.
Homesteaded parcels
42,978
Separate Florida League of Cities homestead-only count.
At or below $250,000
59.4%
101,327 residential parcels by assessed value.
Above $250,000
40.6%
69,125 residential parcels by assessed value.
Median assessed value
$226,977
Published homestead median, non-school taxes.

How Residential Properties Are Distributed by Assessed Value

Each bar shows the share of residential parcels in that assessed-value range. The percentages use the 170,452-parcel assessed-value total as the denominator.

$0–$100,00026,501 residential parcels
15.5%
$100,000–$150,00026,055 residential parcels
15.3%
$150,000–$200,00026,436 residential parcels
15.5%
$200,000–$250,00022,335 residential parcels
13.1%
$250,000–$300,00018,461 residential parcels
10.8%
$300,000–$400,00025,114 residential parcels
14.7%
$400,000–$500,00011,538 residential parcels
6.8%
$500,000–$750,0009,509 residential parcels
5.6%
$750,000–$1,000,0002,559 residential parcels
1.5%
$1,000,000+1,944 residential parcels
1.1%
59.4%
40.6%
■ At or below $250,000 assessed value■ Above $250,000 assessed value
About this parcel data: The tier chart uses a GIS-derived, city-associated residential parcel extract. It includes both homesteaded and non-homesteaded properties and may rely on situs or mailing-address assignments rather than a certified municipal boundary. Parcel coding, split parcels, address differences, and boundary matching can cause the totals to differ from official incorporated-area or homestead-only counts. Treat the distribution as a close educational estimate, not a certified municipal tax roll.
Before any reform — current law

How much home value is already untaxed here?

The Florida League of Cities analysis reports averages for 42,978 Orlando homestead parcels. These figures describe current exemptions and Save Our Homes effects, not a city revenue-loss projection. Unlike the assessed-value distribution above, these figures describe homesteaded parcels and the protection provided by Save Our Homes and existing homestead exemptions.

What the Florida League of Cities Homestead Data Shows

Median assessed value
$226,977
Median assessed value among homestead parcels.
Average SOH differential
$150,367
Average difference attributed to Save Our Homes.
SOH + homestead
$198,870
Average combined sheltered value.
Average value not taxed
54.28%
Combined average percentage from Save Our Homes and homestead protection.

Plain-English takeaway

The published homestead data for Orlando shows that current law already shields a meaningful portion of qualifying home value through Save Our Homes and homestead exemptions. The reported combined protected share is 54.28%.

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

Myth vs. fact, using this city's own data

The claim

Only a small share of homestead value is already protected under current law.

Orlando's own data

The published city-level homestead figures above show the measured effect of Save Our Homes and existing exemptions before any proposed reform.

Residential property values

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

Understanding the difference between market value and assessed value is important when discussing Florida property taxes. Market value represents the estimated selling price of a property under current market conditions. Assessed value is determined by the County Property Appraiser using Florida law and is the basis for calculating taxable value after assessment limitations, such as Save Our Homes, and applicable exemptions are applied.

Why assessed value matters

Proposed homestead-exemption changes would affect the assessed or taxable value of qualifying homesteaded properties, not the property's market value. Assessed value therefore provides the more useful measure for showing how many residential properties fall above or below the $250,000 threshold.

Educational note: A property's market value may be significantly higher than its assessed value because Florida law limits annual assessment increases for many qualifying homesteaded properties through the Save Our Homes assessment limitation.

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

Picture 4 typical homes in this city. Roughly this many already sit at or under a $250,000 assessed value:

🏠
🏠
🏠
🏠
About 2 out of every 4 homes
59.4%
40.6%
■ At or below $250,000 assessed value■ Above $250,000 assessed value
101,327
of 170,452 mapped residential parcels citywide (59.4%) have an assessed value at or below $250,000.

Narrowing to homesteaded homes specifically

The 59.4% figure above covers every mapped residential parcel citywide, homesteaded or not. An exact homestead-only breakdown by assessed-value tier is not available in the source data used for this page, so no exact qualifying-home count is presented.

What this means — and doesn't mean — for the city budget

A large share of parcels falling below the threshold does not translate dollar-for-dollar into the same share of city property-tax revenue disappearing. Revenue effects depend on taxable value, exemption eligibility, final legal language, phase-in rules, and replacement funding—not parcel count alone. Current-law protections already shield about 54.3% of the typical homesteaded property value shown in the separate homestead dataset.

What this is — and isn't: This shows where Orlando's mapped residential parcels sit relative to the $250,000 assessed-value threshold. It is not a city revenue-loss projection.
Bigger picture

Property tax is not the whole City budget

Several residents ask whether property taxes are the entire budget. They are not. Orlando's General Fund is about 41% of all-funds citywide spending, and property taxes are one of several General Fund revenue sources.

How the pieces fit together

All-funds total spending $1,799,689,491Citywide FY2026 adopted expenditures across all funds.
General Fund spending $739,605,67141.1% of all-funds spending.
Property-tax revenue $359,566,99148.6% of General Fund revenue and 20.3% of all-funds revenue.

What property taxes generally do and do not fund

Generally General Fund

  • Police operations
  • Fire operations
  • Parks and recreation programs
  • Economic development and code enforcement
  • General administration

Often separate or restricted

  • Water Reclamation (sewer) utility operations
  • Stormwater Utility operations
  • Solid Waste collection operations
  • Orlando Venues, parking system and fleet/health/risk internal-service funds
  • Community Redevelopment Agency (CRA) trust funds, gas tax, impact fees and capital-project funds
Budget change

Did the budget grow from last year?

The answer depends on which number is being discussed. The FY2026 adopted budget shows General Fund revenue and property-tax revenue both increased, while total all-funds spending decreased slightly compared with the FY2025 adopted budget.

Property-tax revenue
+6.2%
From $338,428,958 to $359,566,991 (General Fund).
General Fund revenue
+4.4%
From $708,572,543 to $739,605,671.
All-funds total spending
-1.1%
FY2026 compared with FY2025 adopted, $1.82B to $1.80B.
Millage rate
6.6500
Unchanged from FY2025.
The FY2026 budget book states the millage rate remained constant at 6.6500 mills, the same rate adopted in FY2025. Property-tax revenue growth is driven by increases in taxable property value citywide, not a rate increase. Non-General Fund declines were driven largely by one-time capital and debt items completing (for example, $83.5 million in Water Reclamation bond construction funding present in FY2025 that is not repeated in FY2026).
Citizen question

Why not just cut spending?

Budgets can be reduced, but the hard question is where. Some spending is tied to staffing, contracts, public-safety operations, maintenance cycles, infrastructure, technology, facilities, or restricted funds.

Options cities commonly evaluate when recurring revenue changes

Delay capital projectsCan reduce near-term costs, but may increase future replacement or repair costs.
Adjust fund contingencyThe FY2026 adopted budget reduced General Fund contingency from $13.5 million to $8.0 million compared with FY2025.
Hold the millage rateOrlando kept its operating millage rate unchanged at 6.65 mills for FY2026 rather than raising it.
Add positions selectivelyCitywide staffing grew from 4,135 to 4,147 positions, concentrated in public safety (Police and Fire).
Renegotiate contractsPossible in some cases, but savings depend on contract terms and required service levels.
Reduce service levelsCould affect maintenance cycles, response capacity, parks, programs, facilities, or customer service.
Neutral answer: This page does not say cuts should or should not happen. It shows what the adopted budget says and explains the types of tradeoffs citizens may want to ask about.
Five things to know

The citizen summary

1
Large operating fundThe General Fund totals about $739.6 million.
2
Property-tax relianceProperty taxes provide 48.6% of General Fund revenue.
3
Public safety firstPolice and fire together represent about 54.9% of spending.
4
Broad tax baseNon-homestead property represents 74.19% of city taxable value.
5
Avoid false precisionCurrent revenue is not the same as a proven future loss.
FAQ

Short answers to common citizen questions

How is fire service handled in Orlando?

Fire suppression, fire prevention and EMS-related emergency response are city-operated through the Orlando Fire Department.

Why does property-tax reliance matter?

Property taxes are flexible recurring revenue and support the same General Fund that pays for many day-to-day city services.

Does this page predict service cuts?

No. It explains the current budget structure and the scale of recurring revenue. Actual decisions would depend on the final legal language, state action and future budget choices.

Why are parcel counts different from homestead counts?

The tier file covers a broader residential parcel universe, while the Florida League of Cities dataset is limited to homestead parcels.

What does the taxable-value mix show?

Orlando’s taxable value is approximately 18.31% homestead, 74.19% non-homestead and 7.5% other property.

Full transparency

Where every number on this page comes from

City budget figures were taken from Orlando’s FY2025–26 adopted budget material. Homestead, taxable-value, $250,000 threshold and parcel-tier figures came from the project datasets listed below.

  • City of Orlando FY2025–26 Adopted Budget Book
  • Florida League of Cities city-by-city homestead exemption analysis
  • City-by-city taxable value dataset
  • 2025 $250,000 city impact dataset
  • Orlando residential parcel-tier file
Quality-control note: The detailed General Fund revenue lines sum exactly to $739,605,671. Rounded department figures total approximately $739.6 million and may differ slightly from the exact adopted total.