With the Nov. 3 General Election around the corner, voters in Florida will decide on the next governor, chief financial officer, attorney general, commissioner of agriculture, U.S. Senate, U.S. Representative, state senator and whether four state judges can be retained. They will also be faced with various statewide amendments and local referendums that have made the ballot.

  But the one that local officials are wrestling with is Amendment III, a measure that would increase the amount of homestead exemptions and put a halt to critical county services. 

 The bill, introduced back in June, would increase homestead exemptions from $50,000 to $150,000 in 2027, then grow to $250,000 in 2028 with the directive to eliminate ad valorem taxes by 2031. Schools would be exempt.

While the dramatic reduction of ad valorem taxes would be a welcomed relief to property owners, if passed, the new law would result in the loss of $40 million (15%) in county revenues in Year 1 and $70 million (30%) in 2028. 

“This vote will fundamentally change the tax system in the state of Florida,” said Property Appraiser Tracy Drake.

He added that the amendment could have severe consequences specifically for Clay County, which will be the second most impacted just after St. Lucie County.  While the average state loss is 20.34%, Clay will exceed that with 33.23%.

The exercise, which took place during the board's regular meeting, was a way to inform the public on its possible impacts if it passes with at least 60% of votes.

“This board has made it perfectly clear that transparency is a top priority when it comes to the public,” Chair Kristen Burke said. “And we don’t want anything to happen next week without everyone actually knowing what the potential impacts are.”

 Several county departments presented reduced budgets to the board, including the Clay County Sheriff's Office, Supervisor of Elections Office and the Clerk of Court and Comptroller’s Office. 

The county had three scenarios to work from that would determine what funding the reductions would come from:

Scenario One: The remaining general fund services.

Scenario Two: An even distribution between public safety and other commitments, which includes constitutionals, and remaining general fund services.

Scenario Three:  Entirely from public safety, since this is where all ad valorem taxes go toward.

They looked specifically at scenario two.

At the Clerk of Court and Comptroller's Office, a 15% reduction would see $589,000 worth of cuts in the operating and capital budget, like security, training, projects, cleaning and the closure of the Orange Park Branch. That means disrupted operations and less availability for appointments and required services, said Clerk of Court Tara Green. With a 30% reduction, the outcome further increases to $594,000 worth of cuts in addition to a reduction in full-time employees.

At the Supervisor of Elections Office, a 15% budget reduction would eliminate the cost-of-living increases for any employee. It would also require the elimination of part-time staff and the recount contingency fund, and the closure of the Thrasher-Horne and Oakleaf early voting sites.

It would also see a reduction of early voting days and hours to the state minimum and the complete elimination of sample ballots.

"Regardless of what we do, we will still need to serve the needs of your 156,664 voters," said Supervisor of Elections Chris Chambless. "We just will not be able to do it as efficiently. The history of no lines in Clay County will be just that, history."

At the Clay County Sheriff's Office, there are several mandatory operations it can't opt out of, Sheriff Michelle Cook said. That includes judicial security, civil process and sex offender checks.

Therefore, majority of cuts would have to come from law enforcement. While answering 911 calls is their priority, she said it's not legally mandated. A 15% budget reduction would mean the loss of $18 million dollars for 77 sworn deputies and 56 support personnel.  The agency would also have to defer $690,000 worth of maintenance on its 36 county buildings.

Other service reductions would include the patrol task force, K9 units, the narcotics and marine units and discretionary programs, like the Citizen's Academy and Day as a Deputy.