Reserves are one-time money, not yearly income.
Florida finance · state budget and 67 county governments
State records · checked Oct. 17, 2026
Where Florida’s public money comes from,
and where it goes.
Floridians pay for two layers of government: the state, mostly through sales tax, and their county, city and school district, mostly through property tax. The state’s budget for this year is $113.8B. The 67 county governments spent $39.9B on their own books in FY 2023-24. Here is each layer, county by county.
Sales tax brings in 71 cents of every General Revenue dollar. The state levies no property tax.
General Revenue is the state’s main flexible account. In the year that ended June 30, 2026, it collected $52.58 billion before refunds ($51.86 billion after). The rest of the budget runs through 171 trust funds that hold money set aside for specific uses, including $35.21 billion from the federal government this year.
Collections and appropriations are different measures and are not added together.
Health and human services and education take 71 cents of every budget dollar.
The Legislature passed a $114.46 billion budget for the year that began July 1. After the governor’s line-item vetoes of $660.0 million, it stands at $113.83 billion. Medicaid is the largest single program, with $37.59 billion appropriated with temporary cash assistance.
About “$1.6 billion in vetoes”: the governor’s veto list totals $1.66 billion, but $999.5 million of it is sections that are not spending, mostly a planned $750 million transfer to the rainy-day fund. Vetoed spending was $660.0 million.
$16.2B in reserves; tax-supported debt down from $17.5B to $10.0B since 2018.
- FY 2027-28$7.1B surplus
- FY 2028-29$3.4B surplus
- FY 2029-30−$1.0B shortfall
Projections, before the Legislature writes those budgets.
- June 30, 2018$17.5B
- June 30, 2025$10.0B
Excludes debt repaid from tolls and other user fees.
What each county government collects and spends.
County governments, including the sheriff and other elected county officers, spent $39.86 billion in FY 2023-24. School districts, cities and special districts are separate governments with their own budgets and are not included. Pick a county for its full page.
All counties shown for the same year, FY 2023-24 (ended Sept. 30, 2024), the latest year the state has posted for every county. Per resident uses the April 1, 2024 population. Darker means more. Groups are fifths of the 66 counties compared.
| Alachua | 2024-25 | $519.8M | $512.9M | $1,718 | $204.1M | 7.6000 |
| Baker | 2024-25 | $59.3M | $56.8M | $1,949 | $10.5M | 7.2916 |
| Bay | 2023-24 | $394.5M | $464.7M | $2,370 | $155.5M | 5.4362 |
| Bradford | 2024-25 | $55.8M | $57.0M | $2,061 | $14.0M | 10.0000 |
| Brevard | 2024-25 | $824.8M | $756.6M | $1,133 | $294.2M | 2.8643 |
| Broward | 2024-25 | $3.8B | $3.4B | $1,719 | $1.6B | 5.6658 |
| Calhoun | 2023-24 | $21.3M | $20.3M | $1,485 | $5.6M | 9.9000 |
| Charlotte | 2024-25 | $725.9M | $700.2M | $3,134 | $257.9M | 6.2394 |
| Citrus | 2024-25 | $279.9M | $283.4M | $1,702 | $127.8M | 8.0322 |
| Clay | 2024-25 | $338.9M | $407.3M | $1,707 | $148.7M | 5.5471 |
| Collier | 2024-25 | $1.0B | $990.2M | $2,396 | $552.1M | 3.2203 |
| Columbia | 2023-24 | $109.9M | $107.8M | $1,493 | $30.5M | 7.8150 |
| DeSoto | 2024-25 | $73.6M | $76.7M | $2,133 | $27.5M | 6.8675 |
| Dixie | 2023-24 | $39.8M | $41.4M | $2,359 | $0 | 10.0000 |
| Duval C | 2023-24 | $2.5B | $2.5B | $2,377 | $1.1B | — |
| Escambia | 2024-25 | $641.7M | $604.2M | $1,789 | $221.7M | 6.6000 |
| Flagler | 2024-25 | $241.4M | $260.4M | $1,850 | $131.1M | 7.9945 |
| Franklin | 2023-24 | $48.2M | $40.7M | $3,054 | $16.1M | 5.0459 |
| Gadsden | 2023-24 | $59.1M | $60.7M | $1,353 | $17.1M | 9.0000 |
| Gilchrist | 2024-25 | $36.5M | $36.4M | $1,845 | $12.3M | 8.5000 |
| Glades | 2024-25 | $44.0M | $39.9M | $3,058 | $14.7M | 8.9967 |
| Gulf | 2023-24 | $66.6M | $52.4M | $3,092 | $19.9M | 5.6000 |
| Hamilton | 2024-25 | $39.9M | $44.8M | $3,166 | $13.1M | 8.5976 |
| Hardee | 2023-24 | $65.4M | $65.5M | $2,532 | $20.4M | 7.9200 |
| Hendry | 2023-24 | $97.7M | $94.3M | $2,077 | $26.1M | 6.7700 |
| Hernando | 2023-24 | $313.9M | $297.3M | $1,412 | $124.0M | 6.8036 |
| Highlands | 2023-24 | $155.7M | $144.3M | $1,360 | $55.7M | 7.6000 |
| Hillsborough | 2024-25 | $3.4B | $3.1B | $1,947 | $1.4B | 5.4608 |
| Holmes | 2024-25 | $37.6M | $38.6M | $1,927 | $6.0M | 9.4916 |
| Indian River | 2024-25 | $351.3M | $326.1M | $1,885 | $174.6M | 3.5475 |
| Jackson | 2023-24 | $69.4M | $70.5M | $1,429 | $15.8M | 7.9450 |
| Jefferson | 2023-24 | $29.4M | $36.5M | $2,330 | $7.5M | 7.5261 |
| Lafayette | 2023-24 | $21.6M | $19.6M | $2,306 | $3.3M | 10.0000 |
| Lake | 2024-25 | $588.0M | $588.5M | $1,320 | $235.0M | 5.0254 |
| Lee | 2024-25 | $1.4B | $1.4B | $1,713 | $616.5M | 3.7623 |
| Leon | 2023-24 | $406.3M | $400.2M | $1,324 | $202.0M | 8.3144 |
| Levy | 2024-25 | $83.2M | $81.5M | $1,762 | $24.9M | 8.7500 |
| Liberty | 2023-24 | $22.8M | $25.5M | $3,187 | $3.1M | 9.2240 |
| Madison | 2024-25 | $38.9M | $37.9M | $2,008 | $11.7M | 8.6776 |
| Manatee | 2024-25 | $959.8M | $1.2B | $2,529 | $439.6M | 6.0326 |
| Marion | 2024-25 | $687.3M | $647.5M | $1,493 | $263.4M | 4.0200 |
| Martin | 2024-25 | $511.4M | $457.5M | $2,751 | $308.5M | 6.5614 |
| Miami-Dade | 2023-24 | $7.1B | $5.9B | $2,128 | $2.9B | 4.5740 |
| Monroe | 2024-25 | $398.1M | $433.7M | $5,121 | $148.7M | 2.6929 |
| Nassau | 2024-25 | $230.1M | $243.2M | $2,272 | $134.9M | 6.7457 |
| Okaloosa | 2023-24 | $335.8M | $289.5M | $1,305 | $103.1M | 3.8308 |
| Okeechobee | 2023-24 | $95.1M | $91.5M | $2,273 | $28.8M | 7.8000 |
| Orange | 2024-25 | $3.2B | $2.9B | $1,915 | $1.5B | 4.4347 |
| Osceola | 2024-25 | $1.1B | $1.2B | $2,409 | $405.2M | 6.9500 |
| Palm Beach | 2024-25 | $3.5B | $3.3B | $2,108 | $1.9B | 4.5000 |
| Pasco | 2024-25 | $1.2B | $1.2B | $1,877 | $529.6M | 7.4042 |
| Pinellas | 2024-25 | $1.9B | $1.8B | $1,855 | $809.2M | 4.5423 |
| Polk | 2024-25 | $1.3B | $1.1B | $1,356 | $454.8M | 6.6348 |
| Putnam | 2024-25 | $140.4M | $119.0M | $1,554 | $71.8M | 8.7418 |
| Santa Rosa | 2023-24 | $240.3M | $227.8M | $1,095 | $94.8M | 5.9550 |
| Sarasota | 2024-25 | $1.0B | $1.1B | $2,218 | $394.2M | 3.2273 |
| Seminole | 2023-24 | $700.2M | $637.6M | $1,293 | $328.7M | 5.3751 |
| St. Johns | 2024-25 | $651.9M | $668.2M | $1,918 | $354.3M | 5.3603 |
| St. Lucie | 2024-25 | $561.5M | $507.8M | $1,289 | $308.8M | 7.0279 |
| Sumter | 2024-25 | $227.4M | $272.4M | $1,676 | $104.8M | 4.8900 |
| Suwannee | 2023-24 | $78.6M | $78.9M | $1,696 | $22.0M | 8.8000 |
| Taylor | 2023-24 | $44.1M | $41.3M | $1,893 | $22.6M | 7.2426 |
| Union | 2023-24 | $22.6M | $22.8M | $1,415 | $3.6M | 10.0000 |
| Volusia | 2024-25 | $948.1M | $912.8M | $1,510 | $405.3M | 3.2007 |
| Wakulla | 2024-25 | $64.2M | $65.4M | $1,711 | $17.2M | 7.9000 |
| Walton | 2024-25 | $355.7M | $288.4M | $3,185 | $150.8M | 3.5190 |
| Washington | 2024-25 | $49.9M | $52.2M | $1,942 | $11.5M | 8.5000 |
Governmental funds, as filed in each county’s Annual Financial Report and tabulated by the Legislature’s research office (EDR). 42 counties have FY 2024-25; 25 have FY 2023-24 only, so compare years with care: the map above uses FY 2023-24 for all. Per resident uses the population for the same year. C = Duval, consolidated with Jacksonville. Millage: county government operating rate levied countywide, tax year 2025; Duval’s is the consolidated city-county rate.
Download: every county, every field (CSV).
Who says counties spend too much, and what the counties say backThe CFO’s figures for 14 counties with each county’s response, Palm Beach County’s Israel bonds (an investment, not spending), stadium deals and tax increases.County money disputes →What these figures do not show: whether a county spends well. Counties provide different services: some run fire rescue, utilities or hospitals, some sheriffs run the jail, and small counties swing with a single grant or building project. Spending per resident measures scale, not efficiency. Figures are the counties’ own filings and have not been checked against their audited reports.
The state shares sales tax with every county.
For the current year the state estimates it will send counties $740.1 million through the county revenue sharing program and $2.85 billion through the half-cent sales tax, which counties split with their cities. Twenty-nine small, “fiscally constrained” counties also receive payments to make up for property tax lost to past constitutional amendments. Each county’s amounts are on its finance page.
County Revenue Sharing Program - Revenue Estimates for SFY Ending June 30, 2027 (DOR Office of Tax Research, posted by EDR), Statewide Totals row · Source · Local Government Half-Cent Sales Tax - Revenue Estimates for LFY Ending Sept 30, 2027 (DOR Office of Tax Research, posted by EDR), STATEWIDE TOTALS row · Source. Estimates, not payments made; the two programs run on different fiscal years.Amendment 3 would cut local property taxes by an estimated $11.8B a year.
Voters decide Nov. 3 on a larger homestead exemption from county, city and special-district taxes. The state’s estimate for every county, who is paying for each campaign, and where the candidates stand are in the Amendment 3 File.