Polk County Commissioner Bill Braswell Floats One Cent Sales Tax To Replace Property Taxes
Polk County Commissioner Bill Braswell has proposed replacing the county’s half cent indigent care sales tax with a one cent countywide infrastructure sales tax, using the money to drive property taxes down.
Braswell raised the idea at an Aug. 14 work session in Bartow, where commissioners examined what happens to county finances if voters approve Amendment 3 on Nov. 3. He estimated the one cent tax would generate roughly $160 million to $180 million a year, and described a look back mechanism he believes could eventually bring county property taxes near zero.
“A different way of funding local government rather than simply adding another tax,” Braswell said.
No vote was taken. Commissioners asked Braswell and staff to keep developing the proposal, with possible voter consideration as far out as November 2027.
Two obstacles surfaced in the discussion. Florida law would have to change to give Polk County flexibility on when a referendum like this could be placed on the ballot, and the county would need revenue sharing agreements with all 17 cities and towns.
The proposal responds to a projected revenue shortfall commissioners discussed at the meeting. Sheriff Grady Judd told the board that passing Amendment 3 could reduce county revenue by $100 million to $130 million a year, calling the figure staggering. County Manager Bill Beasley identified seven funds that run on property tax dollars, including the General Fund, Emergency Medical, Transportation, Environmental Lands and the Parks, Library and Stormwater MSTUs.
Amendment 3 would raise the non-school homestead exemption to $150,000 in 2027 and $250,000 in 2028. The Legislature placed it on the Nov. 3 ballot in June, and it needs 60 percent approval to take effect. Read more about Amendment 3 here.
The Citrus Tea News has requested an interview with Braswell and will report further.
Disclaimer: The Citrus Tea News is not here to tell you how to vote. We bring you the information so you can make your own informed decisions.
Sources: “Polk County commissioners to discuss potential impact of property tax cut,” Tampa Bay 28, tampabay28.com, August 13, 2026, updated August 14, 2026; “Polk County commissioner proposes 1 cent sales tax to offset potential property tax loss,” Tampa Bay 28, tampabay28.com, August 2026; SJR 2-F / HJR 1F, Florida Legislature, June 2, 2026
