Florida Property Tax Reform · City Spotlight

Winter Garden

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
$70.3M
Recurring operating revenue before fund balance and other financing sources.
General Fund Spending Plan
$68.2M
FY2026 adopted General Fund spending plan.
Property Tax Revenue
$30.3M
Current ad valorem revenue budgeted in the General Fund.
Property Tax Share
43.1%
Property-tax revenue as a share of recurring General Fund revenue.
How to read these figures: Winter Garden projects $70,303,710 in General Fund revenue and has adopted $68,162,125 in General Fund spending for FY2026. The $2,141,585 difference means projected revenue is higher than planned spending. It should not be interpreted as waste, a deficit, or unallocated spending; it reflects budget capacity within the adopted General Fund plan.
Where the money goes

Major General Fund department spending

The published service-area amounts reconcile exactly to the $68,162,125 adopted General Fund spending total.

$68.2M
Department spending
Public Safety56.6%
General Government14.2%
Culture & Recreation8.9%
Physical Environment6.7%
Transfers Out6.4%
Transportation4.7%
Economic Environment2.0%
Human Services0.5%
Public Safety
$38,564,090
56.6%
General Government
$9,707,085
14.2%
Culture & Recreation
$6,064,738
8.9%
Physical Environment
$4,540,730
6.7%
Transfers Out
$4,382,297
6.4%
Transportation
$3,175,057
4.7%
Economic Environment
$1,337,051
2.0%
Human Services
$391,077
0.6%
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.

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Public Safety

$38,564,09056.6% of department spending

City services and operating functions supported through the General Fund.

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General Government

$9,707,08514.2% of department spending

City management, finance, legal, human resources, purchasing, records, and citywide support.

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Culture & Recreation

$6,064,7388.9% of department spending

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

🏛️

Physical Environment

$4,540,7306.7% of department spending

City services and operating functions supported through the General Fund.

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Transfers Out

$4,382,2976.4% of department spending

City services and operating functions supported through the General Fund.

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Transportation

$3,175,0574.7% of department spending

City services and operating functions supported through the General Fund.

🏛️

Economic Environment

$1,337,0512.0% of department spending

City services and operating functions supported through the General Fund.

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Human Services

$391,0770.6% of department spending

City services and operating functions supported through the General Fund.

How public safety is actually funded

Winter Garden operates both services directly

The adopted budget combines police, fire rescue, code enforcement and communications within the Public Safety function, totaling $38,564,090.

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Winter Garden Police Department

Included in Public Safety

Patrol, investigations, communications and community response are funded within the combined Public Safety function.

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Winter Garden Fire Rescue

Included in Public Safety

Fire suppression, rescue and EMS-related response are city-operated and funded within Public Safety.

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Public Safety

$38.56M

Public Safety represents 56.6% of General Fund spending. The source does not separately publish police and fire dollar amounts in the service-area table used here.

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

🏛️Public Safety
$57
🏛️General Government
$14
🌳Culture & Recreation
$9
🏛️Physical Environment
$7
🏛️Transfers Out
$6
🏛️Transportation
$5
🏛️Other categories
$2
Where the money comes from

General Fund revenue sources

The detailed revenue lines reconcile exactly to the $70,303,710 projected General Fund revenue total.

$70.3M
Total revenue
Ad Valorem / Property Taxes43.1%
Other Revenues22.3%
Local Government Half-Cent Sales Tax13.7%
Utility and Service Taxes11.7%
Permits, Fees & Special Assessments9.3%
Ad Valorem / Property Taxes$30,277,220
43.1%
Other Revenues$15,676,329
22.3%
Local Government Half-Cent Sales Tax$9,608,399
13.7%
Utility and Service Taxes$8,197,882
11.7%
Permits, Fees & Special Assessments$6,543,880
9.3%

Plain-English takeaway

The adopted budget shows $30,277,220 from Ad Valorem / Property Taxes, the largest revenue source shown.

Ad Valorem / Property Taxes
43.1%
of the revenue base shown
Other sources
56.9%
of the revenue base shown
These are adopted-budget revenue categories. They are not a homestead-only estimate.
Residential property value distribution

Where Winter Garden'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
20,622
All residential parcels in the assessed-value tier file.
Homesteaded parcels
10,376
Separate Florida League of Cities homestead-only count.
At or below $250,000
22.8%
4,709 residential parcels by assessed value.
Above $250,000
77.2%
15,913 residential parcels by assessed value.
Median assessed value
$294,491
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 20,622-parcel assessed-value total as the denominator.

$0–$100,000773 residential parcels
3.7%
$100,000–$150,000916 residential parcels
4.4%
$150,000–$200,0001,385 residential parcels
6.7%
$200,000–$250,0001,635 residential parcels
7.9%
$250,000–$300,0002,320 residential parcels
11.3%
$300,000–$400,0004,971 residential parcels
24.1%
$400,000–$500,0003,799 residential parcels
18.4%
$500,000–$750,0003,680 residential parcels
17.8%
$750,000–$1,000,000746 residential parcels
3.6%
$1,000,000+397 residential parcels
1.9%
22.8%
77.2%
■ 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 10,376 Winter Garden 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
$294,491
Median assessed value among homestead parcels.
Average SOH differential
$203,485
Average difference attributed to Save Our Homes.
SOH + homestead
$252,780
Average combined sheltered value.
Average value not taxed
52.78%
Combined average percentage from Save Our Homes and homestead protection.

Plain-English takeaway

The published homestead data for Winter Garden 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 52.78%.

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.

Winter Garden'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 Winter Garden'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:

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About 1 out of every 4 homes
22.8%
77.2%
■ At or below $250,000 assessed value■ Above $250,000 assessed value
4,709
of 20,622 mapped residential parcels citywide (22.8%) have an assessed value at or below $250,000.

Narrowing to homesteaded homes specifically

The 22.8% 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 52.8% of the typical homesteaded property value shown in the separate homestead dataset.

What this is — and isn't: This shows where Winter Garden'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

Property taxes are a major General Fund revenue source, but they are not the only source supporting Winter Garden's day-to-day services. Other taxes, state-shared revenue, fees, charges, transfers, and other legally available resources also contribute.

How the published General Fund pieces fit together

General Fund spending $68,162,125Adopted General Fund appropriations or spending plan reported on this page.
General Fund operating revenue $70,303,710Published operating revenue used for the General Fund comparison on this page.
Property-tax revenue $30,277,22043.1% of the published General Fund revenue base used on this page.
Scope note: The source material currently included with this page does not provide a verified, directly comparable all-funds total. This section therefore uses the published General Fund figures rather than estimating a citywide total.

What property taxes generally do and do not fund

Generally General Fund

  • Police and other public-safety operations funded by the City
  • Administration, finance, legal, and citywide support
  • Parks, planning, public works, and community services
  • Technology, facilities, and recurring municipal operations

Often separate or restricted

  • Water, sewer, sanitation, and other utility operations
  • Stormwater, grants, capital projects, and debt funds
  • Impact fees and other legally restricted revenue
  • County, district, or outside-agency services not funded by the City's General Fund
Budget change

Did the budget grow from last year?

A responsible year-over-year comparison must use the same fund definition and the same adopted-budget basis in both years. The figures already verified on this page establish the FY2026 operating picture, but they do not always provide a comparable citywide FY2025 total.

FY2026 GF spending
$68,162,125
Adopted General Fund spending or appropriations.
FY2026 GF revenue
$70,303,710
Published General Fund operating revenue.
Property-tax revenue
$30,277,220
43.1% of the revenue base used here.
Year-over-year finding: The current page sources do not provide a comparable all-funds FY2025-to-FY2026 table. A year-over-year citywide percentage is therefore not stated.
Current-year context: Projected General Fund revenue exceeds adopted General Fund spending in the figures shown on this page.
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
$68.16M spendingThe adopted General Fund spending plan totals $68,162,125.
2
43.1% tax relianceProperty taxes provide $30.28 million of General Fund revenue.
3
City-operated fireWinter Garden directly operates police and fire rescue services.
4
Mixed taxable-value baseHomestead property represents 45.64% 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 Winter Garden?

Winter Garden operates its own Fire Rescue Department. The adopted budget includes fire rescue within the combined $38,564,090 Public Safety function.

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 final legal language, state action and future budget choices.

Why are parcel counts different from homestead counts?

The tier file covers 20,622 residential parcels, while the Florida League of Cities dataset is limited to 10,376 homestead parcels.

Do the spending and revenue lines reconcile?

Yes. The published service-area spending lines sum exactly to $68,162,125, and the detailed revenue lines sum exactly to $70,303,710.

Full transparency

Where every number on this page comes from

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

  • City of Winter Garden FY2025–26 Adopted Budget
  • Florida League of Cities city-by-city homestead exemption analysis
  • City-by-city taxable value dataset
  • 2025 $250,000 city impact dataset
  • Winter Garden residential parcel-tier file
Quality-control note: The General Fund revenue lines sum exactly to $70,303,710. The service-area spending lines sum exactly to $68,162,125. Both parcel-tier columns total 20,622. The taxable-value mix is 45.64% homestead, 49.97% non-homestead and 4.4% government/other.