Distributed to the Bond Oversight Committee on October 8, 2018, this report examines the SMART program quarterly report for Q4 of FY2018.

Floridians will be voting on as many as 13 state constitutional amendments on November 6, 2018. The first on the list, Amendment 1 (A1), would create a new $25,000 homestead exemption from property taxes.

The 2018 Edition of this annual pocket guide gives taxpayers and elected officials great insight as to how Florida's taxes compare to other states and the national average across a wide variety of metrics.

Distributed to the Bond Oversight Committee on May 21, 2018, this report examines the SMART program quarterly report for Q3 of FY2018.

In November 2018, Florida voters have a chance avoid a major property tax increase on owners of commercial or rental property, vacation or second homes, unimproved real estate, or any other non- homestead property. This tax increase will happen if the current 10 percent cap on non-homestead property assessments—scheduled to be repealed—is not reauthorized by the voters.