Recent TaxWatch Reports

Transferring Utility Profits to a Municipality's General Fund Increases the Risk of Undercapitalization of Water Assets and Violate Taxpayer Accountability Read more

Transferring Utility Profits to a Municipality's General Fund Increases the Risk of Undercapitalization of Water Assets and Violate Taxpayer Accountability

Setting water utility rates that incorporate the recovery of the costs associated with standard operating expenses and debt obligations is essential to ensuring the short-term and longer-term financial stability of the utility. Once these costs are covered, many publicly owned utilities make transfers to the General Fund (a practice known as “sweeping”) ostensibly to help pay for governmental services that do not generate revenue (e.g., roadway maintenance, public safety, etc.) and to help keep property taxes lower. Keeping property taxes low often means higher municipal utility rates to balance the general budget, a habitual practice that burdens utility customers with cross-subsidies and normalizes underinvestment in infrastructure.

2025 How Florida Counties Compare Read more

2025 How Florida Counties Compare

This report compares the revenue and expenditure profiles of Florida’s 67 counties to give taxpayers an overview of how their local government stacks up with the rest of the state.

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