by SC Reporter Emilie Alfino
Amendment 3, relating to property tax exemptions and assessments, will appear on the November 2026 General Election ballot. If voters approve it by a statewide vote of at least 60 percent, the amendment would make several changes affecting homestead and non-homestead property taxation and local government ad valorem revenues.
The City Council reviewed and discussed the draft Amendment 3 educational presentation and provided staff with comments and direction regarding any changes it would like incorporated. Following City Council direction and the City Attorney’s review, staff will make any necessary revisions before posting the presentation on the City website for educational and informational purposes.
The proposed presentation includes the ballot question; an explanation of what a YES or NO vote means; information regarding the proposed changes to homestead exemptions and non-homestead assessment caps; an explanation of how property taxes are calculated; information regarding Sanibel’s tax roll; and estimates of the potential impact on City ad valorem revenues. The presentation estimates an annual City revenue reduction of approximately $532,000 in the first year and $554,250 in the second year, based on the assumptions identified in the presentation.
One Council member, Laura DeBruce, expressed concern that the presentation was advocating a position and therefore inappropriate for Sanibel to use. For example, by highlighting how much revenue the city would lose, you could be pushing a voter toward a “no” vote. She also said it was not the city’s job to do this education.
Once finalized, the City would make the presentation available on its website for educational and informational purposes only. Florida Statutes limit local governments’ use of public funds for communications about an issue, referendum, or amendment that will be submitted to voters. The statute permits a local government to post factual information on its website or in printed materials and to report official actions of its governing body in an accurate, fair, and impartial manner.
Accordingly, the City says the purpose of the proposed presentation is not to advocate for or against Amendment 3. The intent is to provide factual information to help residents understand the proposed amendment and its potential financial effects on the City of Sanibel. Staff has prepared the presentation in accordance with these statutory requirements. City staff asked City Council to carefully review the presentation to ensure the information is factual, balanced, and does not advocate for approval or rejection of Amendment 3.
Comment here