How Florida
Counties Compare
October 2011 ©
About Florida TaxWatch
Florida TaxWatch is a statewide, non-profit, non-partisan taxpayer research institute and government
watchdog that over its 32-year history has become widely recognized as the watchdog of citizens’ hardearned tax dollars. Its mission is to provide the citizens of Florida and public officials with high quality,
independent research and education on government revenues, expenditures, taxation, public policies, and
programs, and to increase the productivity and accountability of Florida Government.
Florida TaxWatch's research recommends productivity enhancements and explains the statewide impact
of economic and tax and spend policies and practices on citizens and businesses. Florida TaxWatch has
worked diligently and effectively to help state government shape responsible fiscal and public policy that
adds value and benefit to taxpayers.
This diligence has yielded impressive results: in its first two decades alone, policymakers and government
employees implemented three-fourths of Florida TaxWatch's cost-saving recommendations, saving the
taxpayers of Florida more than $6.2 billion -- approximately $1,067 in added value for every Florida
family, according to an independent assessment by Florida State University.
Florida TaxWatch has a historical understanding of state government, public policy issues, and the battles
fought in the past necessary to structure effective solutions for today and the future. It is the only
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Quality Research
How Does Your County Compare?
A look at Florida local government taxing and spending
Local taxing and spending is a major part of Florida government operations. More than
half of all Florida government spending is done at the local level, one of the highest
shares in the nation. Florida’s 66 county governments (plus Jacksonville’s consolidated
government), more than 400 municipal governments, and approximately 1,000
independent special districts spend over $80 billion annually.
This publication compares the revenue and expenditure profiles of Florida’s 67 counties
to give taxpayers an overview of how their local governments stack up with the rest of
the State’s. The report has four main sections: I) Property Taxes; II) Other Taxes and
Revenues; III) Per Capita Revenues and Expenditures; and IV) Basic Information.
While the focus is on county and municipal governments, we have included information
on all types of local jurisdictions, including special districts and school districts. Most
data is grouped geographically by county.
Section III examines only county and municipal governments. Based on the system
developed by the Florida Department of Financial Services, known as the LOGER
System, we classified local government revenues into five categories: taxes, charges for
services, licenses and permits, intergovernmental revenues and other revenues.
Expenditures were classified as general government, public safety, physical
environment, transportation, economic environment, human services, culture and
recreation, and debt service.
Limitations of the data must be considered. Data is self-reported by local governments
and errors and omissions can occur. And while the classification system helps, there
may be some differences in how governments account for similar functions. Also, this
report often groups data into geographic county totals in order to derive an average for
all residents in the county. Depending on where in the county a person lives, deviations
can occur.
This report compares the magnitude and makeup of Florida’s local governments’ fiscal
operations. It does not attempt to compare or evaluate levels of service. We hope the
information in this book can help taxpayers make those assessments for themselves,
for it is only through knowledge and participation that you can decide if you get the
government you pay for.
Florida TaxWatch has also created an interactive website were taxpayers can see how
their local governments compare on a variety of revenue and expenditure measures. Go
to http://www.floridataxwatch.org/HowCounitesCompares/index.php.
1
How Does Your County Compare?
Section I: PROPERTY TAXES
Contents
Page
Levies
Total Levies
County Levies
School District Levies
Special District Levies
Municipal Levies
Total Property Tax Levies Per $1,000 of Personal Income
Growth in Total Property Tax Levies
2000-2010
2005-2010
2007-2010
3
4
5
6
7
8
9
10
11
Millage Rates & Levies
Total Local Government Millage
County Government Millage Rates
School District Millage Rates
Special District Millage Rates
Exhibit – Millage Rates of the 25 Largest Cities
Municipal Millage Rates
12
13
14
15
16
17
Values
Per Capita Just Value
Per Capita Taxable Value
Percent of Just Value that is Taxable
Effect of Amendment 1
2
18
19
20
21
Per Capita Total Property Tax Levies
2010
County
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
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19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
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Dollars
County
Monroe
$ 2,842.28
Collier
2,318.89
Palm Beach
2,046.84
Walton
2,045.00
Martin
2,044.28
Franklin
1,984.92
Indian River
1,733.19
Miami-Dade
1,705.17
Sarasota
1,664.11
Lee
1,646.49
Nassau
1,608.38
Broward
1,606.97
Saint Johns
1,601.90
Gulf
1,565.89
Charlotte
1,520.80
Flagler
1,446.52
State Average
1,360.11
Pinellas
1,329.63
Orange
1,317.78
Manatee
1,306.10
Saint Lucie
1,280.20
Volusia
1,202.70
Alachua
1,196.71
Duval
1,195.08
Osceola
1,181.41
Bay
1,173.06
Hillsborough
1,122.78
Okaloosa
1,122.03
Citrus
1,102.97
Seminole
1,075.91
Sumter
1,033.01
Leon
1,029.16
Hardee
1,025.52
Lake
1,019.08
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
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Putnam
Brevard
Taylor
Glades
Hamilton
Hendry
Highlands
Hernando
Marion
Levy
Polk
Escambia
Pasco
Santa Rosa
Okeechobee
DeSoto
Wakulla
Dixie
Columbia
Washington
Gilchrist
Jefferson
Suwannee
Madison
Bradford
Gadsden
Clay
Baker
Liberty
Calhoun
Lafayette
Jackson
Holmes
Union
Dollars
$
976.16
973.29
963.10
949.63
929.08
898.68
849.25
836.42
827.15
818.00
801.90
793.37
787.46
770.60
745.22
740.55
718.83
702.41
698.93
691.83
664.79
661.77
636.75
628.37
566.77
563.95
559.75
542.55
519.45
464.79
458.07
442.21
346.84
291.08
Includes all taxing jurisdictions in each county (counties, cities, school districts and special districts) and
uses total county population.
Source: Florida Department of Revenue and Florida TaxWatch, 2011.
3
Per Capita County Government
Property Tax Levies
2010
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
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29
30
31
32
33
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County
Monroe
Franklin
Walton
Collier
Martin
Duval
Gulf
Saint Johns
Nassau
Charlotte
Manatee
Flagler
Hamilton
Hardee
Osceola
Palm Beach
Miami-Dade
Putnam
Alachua
Sumter
Glades
Leon
Broward
Taylor
Citrus
Saint Lucie
Lee
Sarasota
State Average
Indian River
Highlands
Levy
Wakulla
Washington
Dollars
$898.59
775.07
740.46
729.20
670.41
611.99
570.94
536.06
532.70
531.66
492.61
484.53
482.18
473.84
466.29
457.98
451.69
428.83
420.52
420.40
416.89
411.97
411.13
391.75
388.76
378.51
373.82
368.24
359.19
358.50
353.94
340.06
339.03
334.25
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
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County
Bay
Orange
Okeechobee
Escambia
Dixie
Hernando
Pinellas
Gilchrist
Hillsborough
Jefferson
Santa Rosa
Seminole
Madison
DeSoto
Hendry
Polk
Columbia
Pasco
Suwannee
Volusia
Lake
Bradford
Gadsden
Okaloosa
Liberty
Calhoun
Brevard
Lafayette
Baker
Jackson
Holmes
Marion
Union
Clay
Dollars
$326.64
325.15
323.32
319.66
315.14
310.61
309.86
306.69
306.45
305.67
304.68
303.35
301.00
298.54
297.81
297.48
285.86
284.13
283.81
280.60
277.58
272.50
264.22
263.81
255.37
249.00
228.68
217.51
209.44
205.08
193.48
190.63
146.44
9.18
Includes both county government operating levies and county government debt service levies. Levies for
Jacksonville’s consolidated government are included in this table .
Source: Florida Department of Revenue and Florida TaxWatch, September 2011
4
Per Capita School District
Property Tax Levies
2010
County
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
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21
22
23
24
25
26
27
28
29
30
31
32
33
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Dollars
County
Collier
$ 1,125.89
Walton
1,080.25
Monroe
1,055.52
Franklin
943.15
Sarasota
932.42
Indian River
896.43
Martin
878.31
Saint Johns
834.91
Palm Beach
833.76
Nassau
795.01
Lee
762.72
Gulf
745.36
Charlotte
717.34
Bay
713.94
Flagler
707.71
Miami-Dade
677.26
Okaloosa
647.16
Manatee
622.96
Orange
612.40
Broward
605.37
State Average
594.51
Citrus
576.31
Pinellas
574.54
Sumter
551.22
Osceola
549.52
Duval
533.95
Seminole
515.89
Saint Lucie
491.20
Volusia
488.47
Alachua
483.55
Lake
477.14
Hardee
460.44
Leon
458.68
Brevard
456.34
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
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Taylor
Hillsborough
Santa Rosa
Putnam
Hernando
Highlands
Marion
Escambia
Clay
Hamilton
Levy
Glades
Pasco
Hendry
Wakulla
Polk
DeSoto
Okeechobee
Gilchrist
Washington
Columbia
Jefferson
Suwannee
Madison
Gadsden
Baker
Dixie
Liberty
Bradford
Lafayette
Calhoun
Jackson
Holmes
Union
Dollars
$
Includes both school board operating levies and district school board debt service levies.
Source: Florida Department of Revenue and Florida TaxWatch, September 2011
5
448.16
435.99
433.58
423.94
413.67
413.16
404.58
402.70
401.52
399.58
385.37
385.16
383.52
382.85
372.95
368.11
354.66
340.99
328.26
317.83
316.75
313.24
304.67
278.20
263.74
259.21
256.86
252.56
252.36
213.97
208.23
208.12
152.20
132.27
Per Capita Special District
Property Tax Levies
2010
County
1
2
3
4
5
6
7
8
9
10
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11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
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Monroe
$
Palm Beach
Martin
Indian River
Collier
Lee
Miami -Dade
Hillsborough
Saint Lucie
Sarasota
State Average
Pinellas
Charlotte
Orange
Volusia
Broward
Walton
Saint Johns
Nassau
Hendry
Alachua
Marion
Gulf
Lake
Glades
Clay
Seminole
Manatee
Brevard
Citrus
Dixie
Osceola
Hernando
Pasco
Dollars
County
537.81
444.53
391.17
378.56
359.51
307.43
283.13
264.24
263.52
249.43
233.06
231.98
230.11
229.80
225.87
216.43
193.18
169.60
168.38
167.79
165.11
160.51
150.10
140.36
132.80
127.24
123.60
117.89
113.66
109.15
108.41
99.88
96.05
94.21
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
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Okaloosa
Taylor
Franklin
Putnam
Flagler
Hardee
Columbia
Polk
Bay
Baker
DeSoto
Sumter
Okeechobee
Levy
Leon
Highlands
Duval
Escambia
Hamilton
Santa Rosa
Gilchrist
Suwannee
Madison
Bradford
Lafayette
Jackson
Union
Jefferson
Wakulla
Washington
Gadsden
Liberty
Calhoun
Holmes
Dollars
$
91.19
75.31
55.72
54.40
52.11
51.81
51.37
48.61
45.77
44.08
41.57
40.57
35.80
29.31
28.61
28.50
28.41
24.89
21.36
17.43
16.38
15.65
14.26
13.11
10.95
7.14
6.45
5.70
1.76
1.71
1.34
1.32
1.14
0.95
Includes county government special service districts, independent special districts, municipal service
taxing units (MSTUs) and less than county-wide county levies. These levies were divided by total county
population.
Source: Florida Department of Revenue and Florida TaxWatch, September 2011.
6
Per Capita Municipal Government
Property Tax Levies
2010
County
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
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17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
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Collier
$
Martin
Monroe
Saint Johns
Palm Beach
Miami-Dade
Nassau
Franklin
Lee
Orange
Charlotte
Citrus
Broward
Marion
Hillsborough
Hernando
State Average
Putnam
Manatee
Sarasota
Okeechobee
Pinellas
Pasco
Indian River
Gulf
Okaloosa
Brevard
Levy
Volusia
Seminole
Lake
Escambia
Highlands
Columbia
Dollars
County
922.47
814.11
639.45
590.87
559.89
527.59
524.51
486.46
458.56
421.16
400.83
393.47
377.58
372.65
361.34
359.56
344.95
338.57
329.98
321.65
321.10
302.53
299.04
294.88
290.83
284.96
281.63
278.28
271.88
261.15
257.93
255.99
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
245.94
240.66
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Clay
Flagler
Polk
Walton
Jefferson
Alachua
De Soto
Wakulla
Saint Lucie
Leon
Dixie
Osceola
Suwannee
Washington
Sumter
Hendry
Madison
Taylor
Bay
Santa Rosa
Baker
Bradford
Glades
Lafayette
Hardee
Gadsden
Liberty
Gilchrist
Jackson
Hamilton
Union
Calhoun
Duval
Holmes
Dollars
$
238.94
234.11
233.18
225.10
218.87
212.80
208.99
208.56
197.42
197.30
190.46
186.14
179.27
176.83
167.60
166.67
166.23
153.96
153.01
149.32
118.75
117.05
113.37
112.06
112.05
87.17
85.59
83.45
68.34
61.96
39.40
30.78
20.73
0.99
Per capita municipal levies were calculated by dividing all municipal levies in a county by the number of
persons living in incorporated areas in that county. Levies for Jacksonville’s consolidated government are
included in the county government tables.
Source: Florida Department of Revenue and Florida TaxWatch, September 2011.
7
Total Property Tax Levies Per
$1000 of Personal Income
FY 2009
County
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
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25
26
27
28
29
30
31
32
33
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Franklin
$
Walton
Gulf
Hamilton
Monroe
Miami-Dade
Osceola
Flagler
Sarasota
Glades
Hardee
Charlotte
Lee
Sumter
Taylor
Collier
Broward
Orange
Nassau
Volusia
Putnam
Palm Beach
Martin
Citrus
State Average
Dixie
Santa Rosa
Alachua
Hendry
Manatee
Bay
Levy
De Soto
Lake
Dollars
69.36
68.05
60.82
47.37
47.19
46.82
46.58
46.24
45.19
43.99
43.68
43.23
42.60
41.06
39.22
38.98
38.61
38.18
37.78
37.19
36.99
36.74
36.44
35.55
35.40
35.01
34.16
34.16
33.57
33.40
33.10
32.86
32.29
31.50
County
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
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Indian River
Pinellas
Duval
St. Johns
Hillsborough
Washington
Highlands
Leon
Okeechobee
Hernando
Okaloosa
Marion
Madison
Pasco
Lafayette
Brevard
Columbia
St. Lucie
Polk
Wakulla
Suwannee
Jefferson
Seminole
Escambia
Gilchrist
Liberty
Calhoun
Baker
Gadsden
Bradford
Clay
Jackson
Union
Holmes
Dollars
$
31.43
31.28
30.95
30.41
30.33
29.84
29.76
29.52
29.44
28.18
27.06
26.82
26.81
26.53
26.47
26.33
26.16
26.00
25.59
24.69
23.87
23.23
22.95
22.80
22.60
22.27
21.63
21.25
20.79
20.54
17.23
16.53
15.74
13.84
Includes all taxing jurisdictions in each county.
Source: Florida TaxWatch, Florida Department of Revenue, and the U.S. Bureau of Economic Analysis,
September 2011.
8
Growth in Total Property Tax Levies
2000-2010
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
County
Percent
Sumter
Flagler
Wakulla
Lake
Dixie
Osceola
Nassau
St. Johns
Baker
Bay
Washington
Suwannee
Gilchrist
Liberty
Charlotte
Collier
Gulf
Franklin
Alachua
Calhoun
Miami-Dade
St. Lucie
Marion
Walton
Levy
Santa Rosa
Lee
Columbia
Manatee
Pasco
Palm Beach
Okaloosa
Sarasota
Hardee
300.96%
186.27%
134.18%
116.48%
113.02%
112.52%
111.60%
110.69%
103.89%
101.00%
100.17%
98.24%
96.31%
96.19%
93.26%
92.83%
90.81%
86.84%
85.02%
83.72%
82.48%
81.57%
81.23%
80.52%
80.41%
78.76%
78.72%
78.36%
75.65%
75.48%
74.71%
74.00%
73.20%
72.86%
County
35 .
36 .
37 .
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
DeSoto
Jefferson
Duval
State Average
Indian River
Jackson
Holmes
Madison
Bradford
Leon
Polk
Gadsden
Hernando
Citrus
Glades
Seminole
Okeechobee
Highlands
Brevard
Union
Putnam
Lafayette
Martin
Monroe
Orange
Broward
Hillsborough
Escambia
Taylor
Volusia
Pinellas
Hamilton
Clay
Hendry
Includes all taxing jurisdictions.
Source: Florida Department of Revenue and Florida TaxWatch, September 2011.
9
Percent
72.56%
67.86%
67.50%
67.20%
66.33%
66.12%
65.96%
65.44%
65.15%
65.07%
65.00%
62.90%
60.54%
58.36%
57.74%
57.73%
54.98%
54.46%
54.00%
53.75%
52.89%
52.58%
52.05%
51.94%
50.25%
49.32%
48.49%
47.96%
47.08%
46.91%
41.11%
39.02%
31.92%
14.28%
Growth in Total Property Tax Levies
2005-2010
County
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Sumter
Calhoun
Washington
Liberty
Union
Madison
Gadsden
Lafayette
Baker
Jackson
Hamilton
Columbia
Bradford
Gilchrist
Alachua
Duval
Suwannee
DeSoto
Santa Rosa
Hardee
Marion
Lake
Jefferson
Holmes
Putnam
Osceola
Wakulla
St. Johns
Nassau
Escambia
Levy
Leon
Taylor
Miami-Dade
Percent
68.38%
54.37%
42.23%
37.42%
32.60%
29.73%
27.63%
27.12%
26.43%
26.28%
25.68%
24.78%
24.57%
24.54%
24.24%
21.52%
21.05%
19.80%
17.87%
16.47%
16.17%
15.99%
14.43%
12.51%
12.37%
12.08%
11.69%
11.47%
11.46%
10.31%
10.25%
9.96%
7.97%
7.94%
35
36
37
38
39
40
41
42
43
44
45
46
.
.
.
.
.
.
.
.
.
.
.
.
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
County
Percent
Pasco
Flagler
Seminole
Orange
Dixie
Bay
Highlands
Glades
Monroe
Polk
Palm Beach
Indian River
State Average
Okaloosa
Martin
Citrus
Hernando
Collier
Charlotte
Manatee
Brevard
Okeechobee
Hillsborough
Broward
Sarasota
Walton
Volusia
Pinellas
St. Lucie
Lee
Hendry
Clay
Gulf
Franklin
7.54%
7.32%
7.28%
7.15%
6.92%
6.03%
5.76%
2.66%
1.79%
1.48%
-0.01%
-0.25%
-0.48%
-0.89%
-1.22%
-3.19%
-4.15%
-4.69%
-4.72%
-6.57%
-6.97%
-7.76%
-8.17%
-9.71%
-10.40%
-10.49%
-12.54%
-13.53%
-13.77%
-14.84%
-15.10%
-19.40%
-25.37%
-26.00%
Includes all taxing jurisdictions.
Source: Florida Department of Revenue and Florida TaxWatch, September 2011.
10
Growth in Total Property Tax Levies
2007-2010
County
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Sumter
Jackson
Holmes
Madison
Gadsden
Alachua
Calhoun
Hamilton
Duval
Baker
Union
Liberty
Lafayette
Bradford
Washington
Leon
Hardee
Jefferson
Columbia
Putnam
Monroe
Gilchrist
Taylor
Bay
Nassau
Santa Rosa
Miami-Dade
Suwannee
Wakulla
Dixie
Palm Beach
Martin
DeSoto
Glades
Growth
19.12%
10.77%
7.13%
6.20%
5.46%
5.23%
4.26%
2.04%
0.92%
0.84%
0.33%
-0.16%
-1.12%
-1.60%
-2.49%
-3.20%
-3.33%
-4.22%
-5.24%
-5.90%
-7.27%
-7.74%
-7.95%
-8.06%
-9.06%
-10.00%
-10.85%
-11.07%
-11.36%
-11.94%
-13.20%
-13.37%
-14.08%
-14.20%
35
36
37
38
39
.
.
.
.
.
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
County
Growth
Escambia
Orange
Seminole
Indian River
Pasco
State Average
Levy
Saint Johns
Collier
Gulf
Okaloosa
Lake
Marion
Broward
Okeechobee
Polk
Citrus
Brevard
Osceola
Pinellas
Walton
Charlotte
Flagler
Volusia
Hernando
Hillsborough
Manatee
Highlands
Sarasota
Hendry
Franklin
Saint Lucie
Clay
Lee
-14.22%
-15.16%
-15.22%
-15.28%
-17.00%
-17.56%
-17.93%
-18.16%
-18.54%
-18.89%
-19.38%
-19.42%
-19.80%
-20.22%
-20.27%
-21.41%
-21.66%
-21.71%
-21.83%
-21.88%
-22.02%
-22.07%
-22.56%
-23.48%
-24.14%
-24.41%
-25.41%
-26.26%
-26.35%
-31.31%
-31.83%
-33.71%
-34.03%
-34.13%
Includes all jurisdictions. Reflects the changes in property tax collections as a result of decreases in
property value due to the burst of the real estate bubble in 2007. Property tax collections for most local
governments peaked in 2007.
Source: Florida Department of Revenue and Florida TaxWatch, September 2011.
11
Average Total Property Tax Millage Rates
2010
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
22
23
24
25
26
27
28
29
30
31
32
33
.
.
.
.
.
.
.
.
.
.
.
.
County
Millage
Alachua
Saint Lucie
Volusia
Dixie
Miami-Dade
Broward
Hillsborough
Palm Beach
Liberty
Pinellas
Glades
Union
Leon
Hendry
Madison
Putnam
Columbia
Hamilton
Okeechobee
Bradford
Duval
State Average
Gadsden
Calhoun
Wakulla
Hardee
Polk
Washington
Lafayette
Baker
Lee
Brevard
Flagler
Jefferson
24.5485
23.4489
22.7190
22.2455
22.1693
21.7051
21.2550
21.2290
20.9577
20.9102
20.8126
19.8750
19.6764
19.6147
19.6027
19.5229
19.2933
19.2684
19.1439
19.0870
19.0259
19.0112
19.0099
18.6855
18.5521
18.5132
18.5097
18.4618
18.4270
18.3356
18.2812
18.1809
18.0765
18.0181
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
County
Millage
Charlotte
Orange
Gilchrist
Suwannee
Seminole
Levy
Lake
Pasco
Osceola
Escambia
Taylor
DeSoto
Martin
Hernando
Highlands
Manatee
Holmes
Indian River
Marion
Nassau
Saint Johns
Citrus
Gulf
Sumter
Santa Rosa
Jackson
Sarasota
Okaloosa
Bay
Clay
Collier
Franklin
Monroe
Walton
17.9899
17.9729
17.9251
17.9234
17.8998
17.8515
17.7729
17.6456
17.5848
17.3125
17.2367
17.1129
17.0992
17.0807
17.0359
17.0343
16.9394
16.9106
16.8790
16.8082
16.5765
16.2564
15.8190
15.5536
15.4149
15.3579
14.9613
13.9923
13.1074
12.4027
12.1350
11.3840
10.5788
9.8217
Includes all jurisdictions. Calculated using total property tax levies and total taxable value in each county
Source: Calculated by Florida TaxWatch using data from the Florida Department of Revenue, September
2011
12
County Government Property Tax
Millage Rates
2010
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
County
Millage
Liberty
Calhoun
Hamilton
Union
Dixie
Duval
Holmes
Madison
Bradford
Glades
Washington
Gadsden
Wakulla
Lafayette
Alachua
Putnam
Hardee
Jefferson
Okeechobee
Gilchrist
Suwannee
Columbia
Leon
Levy
Jackson
Highlands
Baker
Taylor
Escambia
Osceola
Saint Lucie
DeSoto
Polk
Hendry
10.3031
10.0103
10.0000
9.9992
9.9807
9.7431
9.4492
9.3900
9.1769
9.1367
8.9196
8.9064
8.7500
8.7500
8.6262
8.5765
8.5540
8.3226
8.3056
8.2695
7.9886
7.8910
7.8764
7.4212
7.1223
7.1000
7.0779
7.0113
6.9755
6.9405
6.9331
6.8987
6.8665
6.5000
County
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Manatee
Pasco
Hernando
Sumter
Charlotte
Santa Rosa
Flagler
Miami-Dade
Hillsborough
Gulf
Citrus
Martin
Nassau
Broward
Saint Johns
Volusia
Seminole
State Average
Pinellas
Lake
Palm Beach
Franklin
Orange
Brevard
Lee
Marion
Collier
Bay
Walton
Indian River
Monroe
Sarasota
Okaloosa
Clay
Millage
6.4246
6.3668
6.3431
6.3298
6.2891
6.0947
6.0550
5.8725
5.8013
5.7678
5.7299
5.6076
5.5669
5.5530
5.5471
5.3005
5.0467
5.0206
4.8730
4.8410
4.7500
4.4452
4.4346
4.2716
4.1506
3.8900
3.8160
3.6497
3.5563
3.4979
3.3445
3.3107
3.2899
0.2034
Includes both county government operating millage and county government debt service millage. County
government millage is capped at ten mills, except that voters may authorize millage in excess of the cap
for debt service. Includes Jacksonville’s consolidated government.
Source: Calculated by Florida TaxWatch using data from the Florida Department of Revenue, September
2011.
13
School District Property
Tax Millage Rates
2010
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
County
Millage
Liberty
Alachua
Wakulla
Volusia
Pinellas
Union
Sarasota
Clay
Gadsden
Gilchrist
Flagler
Miami-Dade
Escambia
Leon
Baker
Okeechobee
Indian river
Columbia
Madison
Seminole
Palm Beach
Santa Rosa
Lafayette
Pasco
St. Lucie
Suwannee
Jefferson
Brevard
Duval
Bradford
Polk
Citrus
Charlotte
Washington
10.1900
9.9193
9.6256
9.2272
9.0354
9.0312
8.9971
8.8968
8.8903
8.8509
8.8440
8.8052
8.7874
8.7695
8.7600
8.7595
8.7464
8.7436
8.6787
8.6732
8.6474
8.6396
8.6077
8.5939
8.5828
8.5759
8.5286
8.5243
8.5006
8.4986
8.4969
8.4941
8.4856
8.4814
County
35
36
37
38
39
40
41
42
43
44
45
.
.
.
.
.
.
.
.
.
.
.
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Putnam
Lee
Hernando
Glades
Levy
St. Johns
Calhoun
Hendry
Orange
Lake
Hardee
State Average
Nassau
Sumter
Highlands
Hamilton
Marion
Hillsborough
DeSoto
Osceola
Broward
Dixie
Manatee
Okaloosa
Taylor
Bay
Gulf
Holmes
Martin
Jackson
Collier
Franklin
Walton
Monroe
Millage
8.4788
8.4686
8.4476
8.4413
8.4101
8.3830
8.3711
8.3561
8.3525
8.3215
8.3121
8.3099
8.3082
8.2996
8.2879
8.2870
8.2561
8.2536
8.1955
8.1794
8.1766
8.1348
8.1248
8.0704
8.0208
7.9773
7.5298
7.4333
7.3466
7.2281
5.8919
5.4092
5.1882
3.9286
Includes both district school board operating millage and district school board debt service millage.
School district millage is capped at ten mills, except that voters may authorize millage in excess of the
cap for debt service.
Source: Calculated by Florida TaxWatch using data from the Florida Department of Revenue, September
2011.
14
Average Special District
Property Tax Millage Rates
2010
1
2
3
4
5
6
7
8
9
10
11
12
13
14
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
County
Millage
Hillsborough
Sarasota
Palm Beach
Volusia
Indian river
Miami-Dade
Hendry
Pinellas
Dixie
Lee
Alachua
Marion
Martin
State Average
Orange
Broward
Glades
Clay
Charlotte
Lake
St. Johns
Brevard
Pasco
St. Lucie
Monroe
Hernando
Collier
Nassau
Santa Rosa
Citrus
Manatee
Gulf
Baker
Osceola
5.0022
4.8269
4.6105
4.2668
3.6936
3.6810
3.6623
3.6482
3.4332
3.4135
3.3870
3.2754
3.2719
3.2577
3.1342
2.9233
2.9105
2.8193
2.7220
2.4479
2.2425
2.1232
2.1112
2.0563
2.0017
1.9614
1.8814
1.7596
1.7550
1.6087
1.5376
1.5163
1.4896
1.4867
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
County
Millage
Columbia
Taylor
Okaloosa
Polk
Putnam
DeSoto
Hardee
Walton
Okeechobee
Flagler
Levy
Sumter
Highlands
Leon
Escambia
Bay
Duval
Madison
Hamilton
Gilchrist
Bradford
Lafayette
Suwannee
Union
Seminole
Franklin
Jackson
Jefferson
Liberty
Holmes
Calhoun
Washington
Wakulla
Gadsden
1.4179
1.3479
1.1372
1.1220
1.0880
0.9607
0.9353
0.9278
0.9196
0.6512
0.6397
0.6109
0.5717
0.5470
0.5432
0.5114
0.4523
0.4447
0.4429
0.4417
0.4416
0.4406
0.4406
0.4405
0.3486
0.3195
0.2481
0.1552
0.0534
0.0465
0.0460
0.0457
0.0454
0.0450
Includes county government special districts, independent special service districts, municipal service
taxing units (MSTUs) and less than county-wide county levies. This was divided by total county taxable
value.
Source: Calculated by Florida TaxWatch using data from the Florida Department of Revenue, September
2011.
15
Comparing Florida's 25 Largest Cities
2010
Municipal Property Tax Millage Rates
City
1
2
3
4
5
6
7
8
9
10
11
12
13
.
.
.
.
.
.
.
.
.
.
.
.
.
Millage
Jacksonville
West Palm Beach
Cape Coral
Miami
Palm Bay
Hollywood
Hialeah
Miramar
Deltona
Miami Beach
St. Petersburg
Tampa
Miami Gardens
City
9.2727
8.0739
7.9702
7.6740
7.5000
6.7100
6.5400
6.4654
6.3776
6.2155
5.9125
5.7326
5.7141
14
15
16
17
18
19
20
21
22
23
24
25
.
.
.
.
.
.
.
.
.
.
.
.
Millage
Pembroke Pines
Orlando
Clearwater
Davie
Plantation
Pompano Beach
Coral Springs
Port St. Lucie
Gainesville
Lakeland
Fort Lauderdale
Tallahassee
5.6880
5.6500
5.1550
4.8124
4.5142
4.4077
4.3559
4.3098
4.2544
4.1644
4.1193
3.7000
Preperty Tax Levies in Florida
% of Total Levies
Counties
School Districts
Special Districs
Cities
12.7%
Cities
Counties
26.4%
Special Districs
17.1%
School Districts
43.7%
Source: Florida Department of Revenue and Florida TaxWatch, September 2011.
16
Average Municipal Government
Property Tax Millage Rate
2010
County
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
28
29
30
31
32
33
.
.
.
.
.
.
Franklin
Putnam
De Soto
Okeechobee
Pasco
Madison
Hardee
Hernando
Jefferson
Lafayette
Suwannee
Hillsborough
Washington
Brevard
Marion
Miami-Dade
Saint Johns
Highlands
Broward
Polk
Volusia
Wakulla
Hamilton
Citrus
Osceola
Palm Beach
Hendry
State Average
Dixie
Clay
Lake
Saint Lucie
Lee
Pinellas
Millage
County
8.4502
8.1912
8.0899
7.2432
6.4661
6.3659
6.3333
6.2275
6.1000
6.0000
5.9340
5.6782
5.6549
5.6313
5.5374
5.4511
5.4462
5.2658
5.0890
5.0764
5.0741
5.0327
4.8350
4.7730
4.7281
4.6954
4.6726
4.6667
4.6424
4.6365
4.6003
4.5695
4.5683
4.5416
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Escambia
Taylor
Sumter
Seminole
Alachua
Glades
Nassau
Orange
Levy
Walton
Gulf
Columbia
Leon
Duval
Flagler
Baker
Martin
Bradford
Bay
Gadsden
Manatee
Liberty
Jackson
Okaloosa
Charlotte
Sarasota
Gilchrist
Monroe
Santa Rosa
Union
Indian River
Calhoun
Collier
Holmes
Millage
4.5040
4.5000
4.4901
4.4856
4.4667
4.4665
4.4391
4.4240
4.2840
4.2225
3.9983
3.9816
3.7000
3.6963
3.6481
3.6000
3.5904
3.5771
3.4658
3.3307
3.3284
3.0000
2.8375
2.7799
2.7251
2.6713
2.5843
2.4888
2.3182
2.1778
2.1761
1.5000
1.4394
0.6582
Average municipal millage rates were calculated using all municipal levies in a county and the total
taxable value of property in incorporated areas in that county. Jacksonville’s consolidated government is
included in the county tables.
Source: Calculated by Florida TaxWatch using data from the Florida Department of Revenue, September
2011.
17
Per Capita Just Value
2010
County
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
26
27
28
29
30
31
32
33
.
.
.
.
.
.
.
.
Dollars
County
Monroe
$ 375,934
Franklin
285,629
Glades
283,477
Walton
249,042
Collier
232,670
Martin
172,546
Gulf
160,707
Sarasota
146,709
Indian River
140,980
Hendry
137,178
Saint Johns
134,237
Bay
134,199
Nassau
130,823
Palm Beach
126,472
Hardee
120,220
Charlotte
115,077
Okaloosa
113,736
Lee
113,698
Flagler
112,693
Jefferson
108,450
Liberty
106,381
Miami-Dade
106,381
Osceola
105,298
Dixie
104,369
Broward
103,400
State Average
103,105
Levy
102,670
Duval
102,623
Citrus
102,068
Hamilton
101,860
Manatee
100,652
Orange
99,733
Putnam
98,951
Sumter
98,475
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Taylor
Alachua
DeSoto
Brevard
Gilchrist
Leon
Escambia
Pinellas
Lafayette
Marion
Saint Lucie
Seminole
Lake
Santa Rosa
Volusia
Hernando
Hillsborough
Highlands
Wakulla
Madison
Okeechobee
Clay
Washington
Bradford
Pasco
Gadsden
Calhoun
Suwannee
Columbia
Union
Baker
Polk
Jackson
Holmes
Dollars
$
96,810
96,129
95,484
95,090
93,805
91,841
91,577
90,275
88,011
86,266
84,753
82,478
80,785
80,619
78,900
76,684
76,299
76,010
74,341
73,506
73,097
71,863
70,501
70,413
69,404
68,674
68,362
67,917
67,189
63,151
63,005
62,961
61,239
60,326
Reflects the fair market value of all property (real, tangible personal, and centrally assessed property) in
each county.
Source: Florida Department of Revenue and Florida TaxWatch, September 2011.
18
Per Capita Taxable Value
2010
County
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
22
23
24
25
26
27
28
29
30
31
32
33
.
.
.
.
.
.
.
.
.
.
.
.
.
Dollars
County
Monroe
$ 268,678
Walton
208,212
Collier
191,092
Franklin
174,360
Martin
119,554
Sarasota
111,227
Indian River
102,491
Gulf
98,988
Saint Johns
96,637
Palm Beach
96,417
Nassau
95,690
Lee
90,065
Bay
89,496
Charlotte
84,536
Okaloosa
80,189
Flagler
80,022
Miami-Dade
76,916
Manatee
76,675
Broward
74,037
Orange
73,320
State Average
71,543
Citrus
67,848
Osceola
67,184
Sumter
66,416
Pinellas
63,588
Duval
62,813
Seminole
60,107
Lake
57,339
Taylor
55,875
Hardee
55,394
Saint Lucie
54,595
Brevard
53,534
Volusia
52,938
Hillsborough
52,824
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Leon
Putnam
Santa Rosa
Highlands
Marion
Hernando
Alachua
Hamilton
Escambia
Levy
Hendry
Glades
Clay
Pasco
Polk
DeSoto
Okeechobee
Wakulla
Washington
Gilchrist
Jefferson
Columbia
Suwannee
Madison
Dixie
Bradford
Gadsden
Baker
Jackson
Calhoun
Lafayette
Liberty
Holmes
Union
Dollars
$
52,305
50,001
49,991
49,851
49,004
48,969
48,749
48,218
45,826
45,822
45,817
45,628
45,131
44,626
43,323
43,274
38,928
38,746
37,474
37,087
36,728
36,226
35,526
32,055
31,575
29,694
29,666
29,590
28,794
24,874
24,858
24,786
20,475
14,646
Reflects total just value of all property in each county, less exclusions, differentials, exemptions, and
credits.
Source: Florida Department of Revenue and Florida TaxWatch, September 2011.
19
Percent of Just Value That Is Taxable
2010
County
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
21
22
23
24
25
26
27
28
29
30
31
32
33
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Walton
Collier
Lee
Palm Beach
Manatee
Sarasota
Orange
Charlotte
Nassau
Seminole
Indian River
Miami-Dade
Saint Johns
Broward
Monroe
Flagler
Lake
Okaloosa
Pinellas
State Average
Martin
Hillsborough
Polk
Sumter
Volusia
Bay
Citrus
Highlands
Saint Lucie
Pasco
Hernando
Osceola
Clay
Santa Rosa
Percent
County
83.61%
82.13%
79.21%
76.24%
76.18%
75.82%
73.52%
73.46%
73.14%
72.88%
72.70%
72.30%
71.99%
71.60%
71.47%
71.01%
70.98%
70.50%
70.44%
69.39%
69.29%
69.23%
68.81%
67.44%
67.09%
66.69%
66.47%
65.58%
64.42%
64.30%
63.86%
63.80%
62.80%
62.01%
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Gulf
Duval
Franklin
Taylor
Leon
Marion
Brevard
Columbia
Okeechobee
Washington
Suwannee
Wakulla
Alachua
Putnam
Escambia
Hamilton
Jackson
Baker
Hardee
DeSoto
Levy
Madison
Gadsden
Bradford
Gilchrist
Calhoun
Holmes
Jefferson
Hendry
Dixie
Lafayette
Liberty
Union
Glades
Percent
61.60%
61.21%
61.04%
57.72%
56.95%
56.81%
56.30%
53.92%
53.25%
53.15%
52.31%
52.12%
50.71%
50.53%
50.04%
47.34%
47.02%
46.96%
46.08%
45.32%
44.63%
43.61%
43.20%
42.17%
39.54%
36.39%
33.94%
33.87%
33.40%
30.25%
28.24%
23.30%
23.19%
16.10%
Shows the effect that various exclusions, differentials, exemptions, and credits have on the ad valorem
tax base of counties.
Source: Florida Department of Revenue and Florida TaxWatch, September 2011.
20
Per Capita Taxable Value Removed From
Tax Rolls By Amendment 1
2010
County
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
32 .
33 .
Escambia
$
Monroe
Charlotte
Flagler
Sarasota
Sumter
St. Johns
Martin
Collier
Citrus
Duval
Indian River
Nassau
Bay
Palm Beach
Hernando
Okaloosa
Volusia
Lake
Clay
Seminole
Brevard
Santa Rosa
Franklin
Marion
Broward
Manatee
Gulf
Pinellas
Walton
Lee
State Average
Wakulla
St. Lucie
Dollars
County
10,673
8,840
7,892
7,423
7,362
7,267
7,075
7,028
6,954
6,531
6,468
6,466
6,396
6,342
6,158
6,128
6,120
6,106
6,073
6,061
6,051
6,049
6,014
5,957
5,896
5,794
5,769
5,754
5,739
5,720
5,628
5,591
5,531
5,342
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Highlands
Pasco
Leon
Alachua
Glades
Hillsborough
Miami-Dade
Orange
Osceola
Levy
Gilchrist
Polk
Jefferson
Okeechobee
Putnam
Columbia
Baker
Hamilton
De Soto
Bradford
Gadsden
Washington
Suwannee
Taylor
Madison
Holmes
Hardee
Lafayette
Jackson
Calhoun
Hendry
Union
Liberty
Dixie
Dollars
$
5,303
5,210
4,986
4,914
4,858
4,790
4,590
4,588
4,463
4,425
4,421
4,377
4,255
3,898
3,849
3,831
3,825
3,596
3,505
3,428
3,345
3,310
3,284
3,204
3,068
2,930
2,833
2,721
2,696
2,640
2,515
2,240
2,006
1,610
Amendment 1 increased the Homestead Exemption from $25,000 to $50,000, permits residents to take
Save Our Homes benefits to a new homesteaded property when they move, grants a $25,000 exemption
for tangible personal property paid by businesses, and limits increases in assessed valued for nonhomesteaded properties to no more than 10% annually.
Source: Florida Department of Revenue and Florida TaxWatch, September 2011.
21
How Does Your County Compare?
Section II: OTHER TAXES AND REVENUES
Contents
Page
Local Option Sales Tax Rates
Local Option Sales Tax Revenues
Local Option Motor Fuel Tax Rates
Local Option Motor Fuel Tax Revenues
Per Capita Special Assessments
Per Capita Impact Fees
Per Capita Public Service Taxes
Per Capita Franchise Fees
22
23
24
25
26
27
28
29
30
Local Option Sales Tax Rates
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
23
24
25
26
27
28
29
30
31
32
33
.
.
.
.
.
.
.
.
.
.
.
County
2010 Tax 2011 Tax
Calhoun
Escambia
Gadsden
Jackson
Leon
Madison
Monroe
Baker
Bradford
Charlotte
Clay
Columbia
DeSoto
Dixie
Duval
Flagler
Franklin
Gilchrist
Glades
Gulf
Hamilton
Hardee
Hendry
Highlands
Hillsborough
Holmes
Indian river
Jefferson
Lafayette
Lake
Levy
Liberty
Miami-Dade
Nassau
Rate %
Rate %
1.50
1.50
1.50
1.50
1.50
1.50
1.50
1.50
1.50
1.50
1.50
1.50
1.50
1.50
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
County
2010 Tax 2011 Tax
Okeechobee
Osceola
Pasco
Pinellas
Polk
Putnam
Sarasota
Seminole
Sumter
Suwannee
Taylor
Union
Wakulla
Walton
Washington
State Average
Bay*
Hernando
Manatee
Martin
Orange
Saint Lucie
Santa Rosa
Volusia
Alachua*
Brevard
Broward
Citrus
Collier
Lee
Marion
Okaloosa
Palm Beach*
Saint Johns
Rate %
Rate %
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
0.85
0.85
0.00
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.75
0.25
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.50
0.00
0.00
0.00
* = Change in rate from the previous year
The Legislature has authorized several different local options sales taxes for Florida counties. Generally,
counties are limited to a maximum rate between 2.0% and 3.5%, although Alachua, Franklin, Gulf, Leon,
and Wakulla have a maximum of 4% and Madison is limited to 1.5%..
Source: Florida Office of Economic and Demographic Research and Florida TaxWatch, September 2011.
23
Per Capita Local Option Sales
Tax Collections
FY 2010
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
23
24
25
26
27
28
29
30
31
32
33
.
.
.
.
.
.
.
.
.
.
.
County
Dollars
Monroe
$
Walton
Escambia
Leon
Duval
Hillsborough
Miami-Dade
Sarasota
Osceola
Orange
Pinellas
Indian river
Seminole
Jackson
Franklin
Charlotte
Nassau
Lake
Polk
Okeechobee
Columbia
Alachua
State Average
Gadsden
Clay
Highlands
Pasco
Sumter
Taylor
Flagler
Martin
Calhoun
Madison
Palm Beach
478.52
216.46
188.86
184.65
146.26
142.34
138.98
135.78
133.13
131.02
128.74
128.41
127.21
122.42
118.49
117.82
102.32
100.18
98.42
95.39
94.23
93.75
90.66
89.83
88.86
88.77
87.24
86.73
85.93
80.51
76.53
76.35
76.00
74.65
County
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Levy
Putnam
Suwannee
Bradford
Gulf
Hendry
Manatee
Washington
Volusia
Baker
Wakulla
DeSoto
Hardee
Jefferson
Dixie
Saint Lucie
Holmes
Hernando
Santa Rosa
Hamilton
Gilchrist
Marion
Liberty
Union
Lafayette
Glades
Bay
Brevard
Broward
Citrus
Collier
Lee
Okaloosa
Saint Johns
Dollars
$
73.56
72.47
71.73
71.05
67.01
66.85
62.65
61.63
60.18
60.15
57.56
56.04
55.89
53.07
46.21
44.09
43.27
43.10
39.38
38.61
38.10
37.41
34.33
32.61
31.28
27.47
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
The majority of local option sales tax revenues are distributed to county governments, but some money
goes to municipalities and school boards as well.
Source: Florida Department of Revenue and Florida TaxWatch, September 2011
24
Local Option Fuel Tax Rates (cents/gallon)
FY 2010
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
25
26
27
28
29
30
31
32
33
.
.
.
.
.
.
.
.
.
County
2010
2011
Alachua
Broward
Charlotte
Citrus
Collier
DeSoto
Hardee
Highlands
Lee
Manatee
Marion*
Martin
Okeechobee
Palm
Polk
Putnam*
St. Lucie
Sarasota
Suwannee
Volusia
Miami-Dade
Monroe*
Hendry
Hernando
State Average
Baker
Bay
Clay
Columbia
Escambia
Flagler
Gilchrist
Glades
Gulf
0.12
0.12
0.12
0.12
0.12
0.12
0.12
0.12
0.12
0.12
0.07
0.12
0.12
0.12
0.12
0.06
0.12
0.12
0.12
0.12
0.10
0.06
0.09
0.09
0.08
0.07
0.07
0.07
0.07
0.07
0.07
0.07
0.07
0.07
0.12
0.12
0.12
0.12
0.12
0.12
0.12
0.12
0.12
0.12
0.12
0.12
0.12
0.12
0.12
0.12
0.12
0.12
0.12
0.12
0.10
0.10
0.09
0.09
0.08
0.07
0.07
0.07
0.07
0.07
0.07
0.07
0.07
0.07
34 .
35 .
36 .
37 .
38 .
39 .
40 .
41 .
42 .
43 .
44 .
45 .
46 .
47 .
48 .
49 .
50 .
51 .
52 .
53 .
54 .
55 .
56 .
57 .
58 .
59 .
60 .
61 .
62 .
63 .
64 .
65 .
66 .
67 .
County
2010
2011
Hillsborough
Holmes
Jackson
Jefferson
Lake
Leon
Liberty
Nassau
Okaloosa
Osceola
Pasco
Pinellas
Seminole
Sumter
Union*
Wakulla
Walton
Washington
Bradford
Brevard
Calhoun
Dixie
Duval
Gadsden
Hamilton
Indian
Lafayette
Levy
Madison
Orange
St. Johns
Santa
Taylor
Franklin
0.07
0.07
0.07
0.07
0.07
0.07
0.07
0.07
0.07
0.07
0.07
0.07
0.07
0.07
0.06
0.07
0.07
0.07
0.06
0.06
0.06
0.06
0.06
0.06
0.06
0.06
0.06
0.06
0.06
0.06
0.06
0.06
0.06
0.05
0.07
0.07
0.07
0.07
0.07
0.07
0.07
0.07
0.07
0.07
0.07
0.07
0.07
0.07
0.07
0.07
0.07
0.07
0.06
0.06
0.06
0.06
0.06
0.06
0.06
0.06
0.06
0.06
0.06
0.06
0.06
0.06
0.06
0.05
* = Change in rate from the previous year
Counties may levy up to 12 cents per gallon in local option motor fuel taxes. All counties levy 7 cents per
gallon on diesel fuel.
Source: Florida Department of Revenue and Florida TaxWatch, September 2011.
25
Per Capita Local Option Fuel
Tax Collections
FY 2010
County
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
32 .
33 .
Madison
$
Okeechobee
Jackson
Gadsden
Hamilton
Suwannee
Charlotte
Columbia
Jefferson
Martin
Hardee
Marion
Alachua
Highlands
Sumter
Lee
Saint Lucie
Broward
Manatee
Walton
Polk
Monroe
Volusia
Taylor
Hendry
Baker
Collier
Palm Beach
Sarasota
Citrus
Osceola
State Average
Bay
Holmes
Dollars
County
95.90
84.68
71.00
67.99
62.16
61.74
60.26
59.43
59.06
58.18
54.01
53.47
53.41
52.73
52.43
51.62
51.59
51.58
51.45
51.11
50.93
50.82
50.23
50.10
49.73
47.76
46.58
45.61
45.49
42.70
41.88
41.00
40.40
40.18
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Hernando
Putnam
DeSoto
Miami-Dade
Bradford
Liberty
Saint Johns
Duval
Hillsborough
Dixie
Nassau
Okaloosa
Escambia
Indian river
Washington
Orange
Levy
Lake
Seminole
Gilchrist
Leon
Franklin
Pasco
Clay
Brevard
Gulf
Santa Rosa
Union
Glades
Pinellas
Flagler
Calhoun
Wakulla
Lafayette
Dollars
$
40.04
39.39
38.50
36.75
36.52
36.43
36.12
35.85
35.63
35.62
35.42
35.27
34.88
34.21
33.30
33.23
32.92
32.63
32.08
31.88
31.76
31.25
29.85
29.21
28.78
28.16
27.53
27.51
27.44
27.27
26.85
25.97
25.46
20.50
Local option motor fuel tax revenues are distributed to county and municipal governments and are
generally used for transportation purposes.
Source: Florida Department of Revenue and Florida TaxWatch, September 2011.
26
Per Capita County and Municipal
Special Assessments
FY 2009
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
26
27
28
29
30
31
32
33
.
.
.
.
.
.
.
.
County
Dollars
Charlotte
$
Monroe
Sarasota
Osceola
Marion
Pasco
Dixie
Hardee
Columbia
Hernando
Broward
Lake
DeSoto
Levy
Gilchrist
Putnam
Suwannee
Highlands
Indian River
Saint Lucie
Brevard
Taylor
Orange
Polk
Collier
State Average
Okeechobee
Alachua
Escambia
Santa Rosa
Sumter
Seminole
Lafayette
Bradford
330.51
182.45
161.47
158.65
136.13
117.49
105.47
102.02
101.35
92.18
86.77
79.71
79.46
72.21
69.92
69.76
68.72
65.55
57.34
54.25
53.97
53.51
53.03
50.72
50.64
42.05
39.84
38.39
38.28
37.90
37.21
36.21
32.38
23.33
County
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Franklin
Lee
Citrus
Hillsborough
Hendry
Volusia
Nassau
Miami-Dade
Calhoun
Flagler
Okaloosa
Palm Beach
Walton
Saint Johns
Pinellas
Martin
Bay
Manatee
Duval
Wakulla
Clay
Baker
Gadsden
Glades
Gulf
Hamilton
Holmes
Jackson
Jefferson
Leon
Liberty
Madison
Union
Washington
Dollars
$
22.21
20.80
17.43
15.78
14.86
14.72
13.84
10.27
9.70
9.49
7.90
7.35
6.28
3.89
2.86
2.02
1.60
1.56
1.22
0.42
0.10
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Reflects total county and municipal assessments divided by total county population. Special assessments
can fund items such as garbage disposal, sewer improvements, fire protection, street improvements, and
downtown redevelopment.
Source: Florida Department of Financial Services and Florida TaxWatch, September 2011.
27
Per Capita County and Municipal
Impact Fees
FY 2009
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
21
22
23
24
25
26
27
28
29
30
31
32
33
.
.
.
.
.
.
.
.
.
.
.
.
.
.
County
Dollars
Flagler
$
Osceola
Orange
Alachua
Saint Johns
Suwannee
Lake
Lee
Sumter
Sarasota
Polk
Manatee
Brevard
Pasco
Marion
Wakulla
Saint Lucie
Hernando
Hillsborough
State Average
Volusia
Indian river
Clay
Citrus
Collier
Bay
Charlotte
Palm Beach
Seminole
Nassau
Broward
Gilchrist
Monroe
Martin
150.36
86.55
79.92
61.44
60.60
56.38
53.61
43.22
42.94
39.54
37.40
36.35
33.19
32.60
31.15
29.68
29.47
25.28
24.95
23.76
22.78
19.12
19.01
17.78
16.69
16.35
15.00
14.07
13.06
12.28
11.94
11.80
11.05
9.14
County
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Highlands
Dixie
Okaloosa
Miami-Dade
Levy
Santa Rosa
Putnam
Walton
Washington
Baker
Columbia
Bradford
Pinellas
Leon
Lafayette
Okeechobee
Duval
Madison
Gadsden
Calhoun
DeSoto
Escambia
Franklin
Glades
Gulf
Hamilton
Hardee
Hendry
Holmes
Jackson
Jefferson
Liberty
Taylor
Union
Dollars
$
8.97
8.71
8.35
7.45
6.07
5.22
5.20
3.66
3.40
3.36
3.29
2.76
2.27
2.09
1.63
0.23
0.10
0.07
0.02
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Impact fees are charges against new development and represent a total or partial reimbursement for the
cost of addition facilities or services necessary as the result of the new development. They have been
levied to fund water and sewer, road improvements, school facilities, and park expansion.
Source: Florida Department of Financial Services and Florida TaxWatch, September 2011.
28
Per Capita County and Municipal
Public Service Tax Collections
FY 2009
1
2
3
4
5
6
7
8
9
10
11
12
13
14
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
County
Dollars
Escambia
$
Orange
Palm Beach
Alachua
Polk
Broward
Volusia
Jackson
Duval
Miami-Dade
Pinellas
Leon
Osceola
Seminole
State Average
Bay
Brevard
Gulf
Lake
Madison
Indian River
Taylor
Hillsborough
Columbia
Okaloosa
Sarasota
Putnam
Bradford
Marion
Walton
Levy
Washington
Highlands
Hardee
179.97
102.54
99.39
97.88
97.29
91.91
89.46
88.77
85.93
75.27
73.11
69.41
66.86
61.39
61.39
54.85
45.77
42.51
39.93
39.73
35.30
33.56
31.32
30.28
29.81
29.43
29.04
27.83
22.51
22.38
22.09
19.81
19.61
19.33
County
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Suwannee
Hendry
Manatee
Dixie
Calhoun
Clay
Nassau
Jefferson
Saint Lucie
Martin
Hamilton
Gilchrist
De Soto
Lee
Okeechobee
Charlotte
Citrus
Sumter
Collier
Franklin
Pasco
Flagler
Saint Johns
Santa Rosa
Glades
Monroe
Lafayette
Hernando
Gadsden
Union
Wakulla
Baker
Holmes
Liberty
Dollars
$
19.32
18.85
18.77
18.24
16.79
16.77
15.14
14.95
14.44
14.20
12.44
12.29
11.55
11.29
10.83
10.68
9.52
9.49
8.95
8.29
7.20
7.14
6.31
6.09
6.06
4.85
4.10
4.06
3.39
2.04
1.60
1.35
0.00
0.00
Municipalities and charter counties may impose a tax on purchases of electricity, gas, and water service.
The maximum rate is 10%.
Source: Florida Department of Financial Services and Florida TaxWatch, September 2011.
29
Per County County and Municipal
Franchise Fees
FY 2009
County
1
2
3
4
5
6
7
8
9
10
11
12
13
14
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Broward
$
Indian river
Brevard
Palm Beach
Escambia
Sarasota
Charlotte
Volusia
Pinellas
Miami-Dade
Duval
Saint Lucie
Jackson
Seminole
State Average
Okaloosa
Santa Rosa
Nassau
Lee
Bay
Orange
Lake
Taylor
Hillsborough
Baker
Okeechobee
Franklin
Martin
Columbia
Hendry
Polk
Highlands
Collier
Levy
Dollars
County
88.56
81.37
79.00
76.44
73.65
72.67
68.42
65.23
63.14
57.67
55.62
51.53
48.66
47.63
46.99
45.03
44.80
43.92
43.01
42.07
37.73
28.56
28.05
26.33
24.79
23.52
22.70
21.09
20.52
20.06
19.20
18.04
17.46
17.10
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Monroe
Manatee
Suwannee
DeSoto
Saint Johns
Madison
Gulf
Washington
Hamilton
Union
Jefferson
Clay
Gilchrist
Citrus
Alachua
Pasco
Osceola
Walton
Flagler
Marion
Hernando
Dixie
Lafayette
Liberty
Hardee
Bradford
Glades
Putnam
Gadsden
Calhoun
Sumter
Leon
Wakulla
Holmes
Dollars
$
15.95
14.50
13.66
13.65
13.50
13.02
12.86
12.53
12.49
11.52
11.31
10.82
10.81
9.76
8.97
8.14
8.11
7.85
7.75
7.71
7.49
6.66
6.35
6.27
5.87
5.53
4.79
3.78
3.25
2.83
2.66
1.21
0.90
0.13
A franchise fee is imposed upon a utility for the grant of a franchise and the privilege of using local
government rights-of-way to conduct business. It is considered fair rent for the use of such fights-of-way
and consideration for the local government’s agreement not to provide competing utility service.
Source: Florida Department of Financial Services and Florida TaxWatch, September 2011
30
How Does Your County Compare?
Section III: Revenues and Expenditures
Contents
Page
Total Revenues
Counties and Municipalities
Counties
Municipalities
32
33
34
Revenues by Source
Counties and Municipalities
Exhibit – Percent of Revenue by Source
Counties
Municipalities
35-38
39
40-43
44-47
Total Expenditures
Counties and Municipalities
Counties
Municipalities
48
49
50
Expenditures by Source
Counties and Municipalities
Exhibit – Percent of Expenditure by Source
Counties
Municipalities
Exhibit – Per Capita Revenues and Expenditures for
Florida’s 25 largest cities
31
51-58
59
60-67
68-75
76
Per Capita Total County and Municipal
Government Revenue
FY 2009
County
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Dollars
County
Monroe
$ 7,408.41
Duval
5,568.81
Leon
5,412.53
Miami-Dade
5,237.75
Franklin
5,117.65
Alachua
4,389.16
Broward
4,128.88
Palm Beach
4,014.62
Pinellas
3,876.40
Charlotte
3,868.37
Sarasota
3,790.55
Collier
3,627.49
Indian River
3,604.26
Lee
3,590.87
St. Lucie
3,587.85
State Average
3,575.93
Hillsborough
3,390.15
Gulf
3,352.78
Orange
3,333.85
Polk
3,063.89
Osceola
3,024.87
Glades
2,970.21
Volusia
2,936.06
Martin
2,798.97
Walton
2,738.40
Gadsden
2,734.49
Manatee
2,632.16
Dixie
2,625.51
Marion
2,593.12
Hendry
2,536.75
Hardee
2,485.40
Hamilton
2,457.02
Bay
2,441.09
Flagler
2,432.63
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
St. Johns
Jefferson
Brevard
Madison
Okaloosa
Nassau
Lake
Levy
Taylor
Putnam
Escambia
Seminole
Suwannee
De Soto
Okeechobee
Gilchrist
Calhoun
Jackson
Clay
Bradford
Liberty
Washington
Wakulla
Columbia
Baker
Lafayette
Sumter
Highlands
Pasco
Citrus
Santa Rosa
Hernando
Union
Holmes
Dollars
$ 2,425.22
2,412.24
2,354.77
2,273.93
2,225.56
2,218.74
2,217.71
2,180.99
2,123.54
2,101.93
2,089.90
2,073.52
2,032.93
2,030.48
2,026.49
2,005.90
1,992.09
1,985.33
1,946.41
1,885.72
1,856.12
1,805.51
1,781.29
1,766.44
1,728.60
1,631.61
1,628.32
1,551.14
1,525.06
1,501.89
1,450.76
1,395.71
1,198.65
948.30
Includes county and city government revenue and uses total county population to calculate per capita
amounts. Tables for individual county and city revenue sources are included later in this section.
Source: Florida Department of Financial Services and Florida TaxWatch, September 2011.
32
Per Capita Total County
Government Revenue
FY 2009
County
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Dollars
Monroe
$ 4,486.30
Miami-Dade
3,878.99
Franklin
3,626.14
Charlotte
3,479.40
Collier
2,940.34
Sarasota
2,652.02
Hillsborough
2,564.27
Glades
2,532.89
Palm Beach
2,499.46
Lee
2,455.36
Martin
2,376.45
Gulf
2,335.48
Walton
2,322.96
Dixie
2,270.40
Manatee
2,252.69
Osceola
2,208.44
Jefferson
2,116.02
State Average
2,081.39
Indian River
2,063.27
St. Johns
2,054.50
Orange
1,980.40
Broward
1,979.73
Hamilton
1,945.75
Pinellas
1,920.93
Okeechobee
1,803.59
Gilchrist
1,783.07
Madison
1,775.93
Liberty
1,733.93
De Soto
1,727.74
Hendry
1,684.62
Clay
1,684.36
Nassau
1,644.76
Putnam
1,628.09
Wakulla
1,627.18
County
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Dollars
Alachua
$ 1,623.38
Taylor
1,601.81
Hardee
1,585.51
Gadsden
1,572.13
Levy
1,568.04
Lafayette
1,551.18
St. Lucie
1,496.96
Okaloosa
1,475.93
Marion
1,427.06
Baker
1,419.31
Suwannee
1,392.43
Sumter
1,369.13
Pasco
1,346.66
Volusia
1,341.43
Citrus
1,338.25
Leon
1,326.13
Polk
1,312.95
Escambia
1,304.37
Hernando
1,282.87
Columbia
1,253.95
Bay
1,252.79
Brevard
1,237.29
Calhoun
1,218.06
Bradford
1,194.57
Washington
1,189.23
Santa Rosa
1,175.39
Seminole
1,173.02
Highlands
1,114.79
Flagler
1,109.58
Jackson
1,093.21
Lake
998.91
Union
987.91
Holmes
901.78
Includes county government revenue only and uses total county population. Tables for individual county
revenue sources are included later in this section. Duval county data is included in the municipal tables
and total county and municipal tables.
Source: Florida Department of Financial Services and Florida TaxWatch, September 2011.
33
Per Capita Total Municipal
Government Revenue
FY 2009
County
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
23
24
25
26
27
28
29
30
31
32
33
.
.
.
.
.
.
.
.
.
.
.
Dollars
County
Wakulla
$ 6,323.99
Leon
6,206.73
Marion
6,083.87
Collier
6,077.90
Duval
5,568.81
Monroe
5,333.28
Polk
4,655.50
Alachua
4,615.19
Indian River
4,558.32
Escambia
4,360.00
Orange
3,789.40
Charlotte
3,739.39
Calhoun
3,711.55
St. Johns
3,570.65
Suwannee
3,519.33
Franklin
3,438.89
Glades
3,353.78
Martin
3,295.25
Sarasota
3,211.72
Dixie
3,074.05
Walton
3,005.67
Gulf
2,974.09
State Average
2,972.33
Gadsden
2,923.48
Clay
2,871.31
Washington
2,864.60
Hendry
2,827.65
Bradford
2,809.12
St. Lucie
2,808.86
Jackson
2,788.00
Pinellas
2,774.21
Santa Rosa
2,756.43
Columbia
2,743.93
Palm Beach
2,731.44
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Dollars
Levy
$ 2,696.38
Nassau
2,681.00
Lee
2,571.14
Hillsborough
2,570.32
Hardee
2,557.36
Lake
2,535.30
Hernando
2,521.88
Miami-Dade
2,445.85
Madison
2,370.86
Putnam
2,325.71
Osceola
2,312.38
Citrus
2,239.83
Broward
2,169.46
Bay
2,096.80
Sumter
2,086.89
Volusia
2,086.83
Pasco
2,083.72
Highlands
2,000.20
Brevard
1,802.33
Okaloosa
1,782.05
Seminole
1,767.14
Jefferson
1,744.80
Manatee
1,723.96
Taylor
1,678.16
Okeechobee
1,586.05
Flagler
1,532.18
Union
1,403.23
De Soto
1,382.00
Gilchrist
1,381.12
Baker
1,231.28
Hamilton
1,220.15
Liberty
1,026.24
Lafayette
576.74
Holmes
217.85
Includes city government revenue only and uses incorporated population only to calculate per capita
amounts. Tables for individual city revenue sources are included later in this section.
Source: Florida Department of Financial Services and Florida TaxWatch, September 2011
34
Per Capita Total County and Municipal
Tax Revenue
FY 2009
County
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Dollars
County
Monroe
$ 2,154.32
Walton
1,526.56
Franklin
1,445.25
Miami-Dade
1,424.91
Martin
1,288.44
Palm Beach
1,253.66
Gulf
1,243.27
Collier
1,222.61
Broward
1,174.06
Charlotte
1,153.39
Orange
1,102.64
Hillsborough
1,061.91
Lee
1,060.58
Osceola
1,037.41
Pinellas
1,030.52
Indian River
1,029.38
Nassau
1,028.60
State Average
1,014.19
Duval
1,006.91
Sarasota
965.22
Volusia
944.16
Seminole
891.47
Flagler
882.35
Manatee
867.86
St. Lucie
867.53
Alachua
855.99
St. Johns
853.44
Escambia
802.27
Bay
800.62
Polk
766.99
Leon
751.68
Brevard
737.78
Taylor
736.44
Putnam
722.31
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Hardee
Lake
Hendry
Okeechobee
Highlands
Glades
Levy
Okaloosa
Hamilton
Jefferson
Dixie
Citrus
Washington
Madison
De Soto
Marion
Clay
Sumter
Columbia
Suwannee
Jackson
Gilchrist
Pasco
Gadsden
Hernando
Wakulla
Bradford
Santa Rosa
Baker
Calhoun
Liberty
Lafayette
Holmes
Union
Dollars
$
702.03
701.72
693.47
687.52
684.94
681.85
646.22
637.54
634.68
610.86
589.57
584.48
576.55
567.13
562.14
540.89
540.80
535.86
522.53
519.65
488.83
476.55
476.34
474.21
464.60
463.51
443.13
407.02
376.56
344.24
315.76
300.82
259.76
255.64
Major tax sources include property taxes and local option sales and fuel taxes. Special assessments and
impact fees are not included. See separate tables in Section II.
Source: Florida Department of Financial Services and Florida TaxWatch, September 2011.
35
Per Capita Total County and Municipal
Charges for Services
FY 2009
County
1
2
3
4
5
6
7
8
9
.
.
.
.
.
.
.
.
.
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Dollars
Dollars
County
Leon
$ 3,314.03
Duval
2,901.90
Alachua
2,104.94
Miami-Dade
1,712.36
Monroe
1,588.62
Indian River
1,531.17
Polk
1,323.43
Pinellas
1,272.33
Broward
1,211.57
State Average
1,128.12
Lee
1,128.00
Sarasota
1,065.15
Palm Beach
1,037.96
Collier
1,037.20
Marion
989.84
Volusia
967.17
Charlotte
954.54
St. Lucie
944.13
Franklin
933.09
Glades
885.47
Manatee
882.15
Gadsden
868.05
Bay
858.53
Brevard
792.70
Orange
785.19
Lake
756.84
Hendry
754.12
Martin
733.02
Hillsborough
700.12
Flagler
688.61
Okaloosa
658.04
St. Johns
625.75
Hardee
609.69
Bradford
597.85
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Osceola
Jackson
Calhoun
Santa Rosa
Seminole
Levy
Citrus
De Soto
Baker
Pasco
Putnam
Gulf
Columbia
Escambia
Nassau
Hernando
Jefferson
Taylor
Hamilton
Clay
Highlands
Madison
Walton
Sumter
Wakulla
Suwannee
Washington
Liberty
Gilchrist
Dixie
Union
Lafayette
Okeechobee
Holmes
$
540.20
527.74
526.73
483.44
482.67
421.60
408.65
404.54
395.72
392.57
378.74
369.31
363.66
361.83
335.76
328.95
324.41
310.92
298.90
294.38
292.79
291.02
284.90
275.56
262.50
247.26
225.65
218.79
180.44
174.30
143.70
128.92
111.38
73.94
Charges for services are direct payments by private individuals or other governments for services
provided. This includes such services as government owned utilities or waste collection.
Source: Florida Department of Financial Services and Florida TaxWatch, September 2011.
36
Per Capita Total County and Municipal
Intergovernmental Revenue
FY 2009
County
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
32 .
33 .
Dollars
County
Monroe
$ 1,596.30
Franklin
1,320.04
Dixie
1,018.30
Gulf
1,002.58
Jefferson
915.86
Calhoun
892.66
Liberty
828.95
Lafayette
750.00
Gilchrist
723.87
Hamilton
700.18
Washington
648.40
Glades
559.69
Duval
524.04
Walton
506.74
Levy
495.74
Miami-Dade
494.26
Suwannee
493.74
Hendry
467.66
Hardee
454.63
Holmes
447.15
Madison
446.71
Baker
438.59
St. Lucie
417.48
Jackson
409.38
Wakulla
404.64
Gadsden
404.53
Taylor
386.83
Union
375.19
Bay
359.71
Putnam
357.96
Orange
352.48
State Average
337.01
Indian River
329.71
Broward
326.55
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Okeechobee
Charlotte
Pinellas
Martin
De Soto
St. Johns
Bradford
Hillsborough
Volusia
Palm Beach
Okaloosa
Escambia
Lee
Alachua
Leon
Columbia
Collier
Manatee
Sarasota
Seminole
Brevard
Flagler
Highlands
Polk
Lake
Osceola
Citrus
Pasco
Sumter
Nassau
Santa Rosa
Marion
Hernando
Clay
Dollars
$
322.07
312.94
309.59
304.82
303.44
301.28
298.34
298.08
296.42
291.73
287.21
286.60
277.03
274.04
273.18
270.34
268.44
266.25
264.51
250.09
243.21
242.09
241.76
238.72
236.70
235.32
218.45
199.95
198.53
197.91
194.86
185.30
170.11
169.95
Intergovernmental revenue includes all revenues received from federal, state, and other local government
sources in the form of grants, shared revenues, and payments in lieu of taxes.
Source: Florida Department of Financial Services and Florida TaxWatch, September 2011.
38
Statewide Revenue By Source
County Government ($ Billions)
Other
$11.543
29%
Taxes
$12.415
32%
Taxes
Licenses and Permits
Service Charges
Intergovernmental Revenue
Other
Intergovernmental
Revenue
$3.850
10%
Licenses and
Permits
$1.111
3%
Service Charges
$10.213
26%
Statewide Revenue By Source
Municipal Government ($ Billions)
Other
$7.467
26%
Taxes
$6.653
24%
Licenses and
Permits
Taxes
$0.496
2%
Licenses and Permits
Service Charges
Intergovernmental Revenue
Other
Intergovernmental
Revenue
$2.486
9%
Service Charges
$10.997
39%
Source: Florida Department of Financial Services and Florida TaxWatch, September 2011.
39
Per Capita County Government Tax Revenue
FY 2009
County
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Dollars
County
Monroe
$ 1,572.66
Walton
1,443.41
Franklin
1,172.84
Martin
1,122.50
Charlotte
1,080.82
Collier
1,078.33
Gulf
1,067.98
Miami-Dade
948.20
Nassau
878.91
Osceola
869.21
Orange
832.44
Indian River
823.71
Hillsborough
798.11
St. Johns
757.99
Palm Beach
745.62
Lee
732.69
Manatee
730.01
Sarasota
685.89
State Average
660.33
Glades
655.24
Taylor
618.09
Pinellas
617.23
Seminole
613.46
Alachua
603.46
Hardee
593.71
Putnam
588.09
Okeechobee
579.47
Hamilton
571.86
Highlands
566.26
Polk
565.74
St. Lucie
565.11
Hendry
563.46
Volusia
557.30
Broward
553.68
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Leon
Flagler
Citrus
Escambia
Jefferson
Bay
Dixie
Washington
Levy
Clay
Sumter
De Soto
Madison
Lake
Brevard
Wakulla
Hernando
Gilchrist
Okaloosa
Suwannee
Columbia
Pasco
Marion
Jackson
Gadsden
Santa Rosa
Bradford
Baker
Calhoun
Liberty
Lafayette
Holmes
Union
Dollars
$
547.93
545.23
537.46
532.85
527.46
520.29
516.25
498.15
494.12
493.29
480.17
466.43
460.98
457.60
455.88
455.80
440.12
435.10
431.95
425.98
422.76
420.60
416.69
393.98
381.86
373.32
345.61
311.55
297.41
295.65
278.24
252.21
226.64
Major tax sources include property taxes and local option sales and fuel taxes. Special assessments and
impact fees are not included. See separate tables in Section II.
Source: Florida Department of Financial Services and Florida TaxWatch, September 2011.
40
Per Capita County Government
Charges for Services
FY 2009
County
1
2
3
4
5
6
7
8
9
10
11
12
.
.
.
.
.
.
.
.
.
.
.
.
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Dollars
County
Miami-Dade
$ 1,439.22
Lee
833.00
Charlotte
825.71
Manatee
770.85
Monroe
766.22
Collier
763.68
Franklin
664.76
Sarasota
637.28
Glades
602.12
Martin
567.86
Palm Beach
565.19
Broward
561.98
State Average
543.20
St. Johns
508.80
Indian River
508.04
Pinellas
502.75
Orange
443.73
Okaloosa
443.25
Hillsborough
427.38
Citrus
363.13
Bay
360.96
Brevard
357.57
Santa Rosa
349.36
Volusia
337.61
Pasco
331.45
Osceola
330.46
De Soto
297.35
Hernando
297.03
Polk
291.45
Baker
265.86
Putnam
256.27
Marion
243.68
Jefferson
236.16
Alachua
232.03
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Escambia
Seminole
Wakulla
Hendry
St. Lucie
Lake
Levy
Clay
Flagler
Liberty
Sumter
Nassau
Hardee
Leon
Bradford
Gilchrist
Walton
Highlands
Suwannee
Dixie
Columbia
Jackson
Okeechobee
Madison
Washington
Gulf
Gadsden
Lafayette
Taylor
Hamilton
Union
Holmes
Calhoun
Dollars
$
211.81
210.88
208.28
199.79
178.79
167.00
160.67
153.31
144.38
138.97
138.19
127.59
125.57
124.51
121.18
117.62
115.76
113.57
107.73
103.09
102.57
99.80
99.24
96.30
95.04
88.81
87.00
85.97
84.98
70.02
62.19
56.51
21.68
Charges for services are direct payments by private individuals or other governments for services
provided. This includes such services as government owned utilities or waste collection.
Source: Florida Department of Financial Services and Florida TaxWatch, September 2011.
41
Per Capita County Government License
and Permit Revenue
FY 2009
County
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
28
29
30
31
32
33
.
.
.
.
.
.
Charlotte
$
Sarasota
Osceola
Marion
Indian River
Pasco
De Soto
Hernando
Dixie
Hardee
Sumter
Columbia
Brevard
Escambia
Gilchrist
Collier
Santa Rosa
Levy
Lake
Putnam
Polk
Suwannee
Highlands
Orange
St. Johns
Okeechobee
Taylor
State Average
Monroe
Miami-Dade
Alachua
St. Lucie
Baker
Citrus
Dollars
Dollars
County
415.31
256.90
212.10
165.47
154.57
144.48
125.34
121.15
118.29
108.07
105.49
103.95
98.65
91.12
89.90
89.58
85.70
79.18
78.69
77.79
77.05
74.15
72.63
70.12
64.49
60.84
60.83
59.08
56.39
55.32
54.63
51.23
47.64
44.66
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Palm Beach
Wakulla
Seminole
Lafayette
Lee
Manatee
Hillsborough
Martin
Franklin
Jackson
Bradford
Nassau
Walton
Hendry
Clay
Flagler
Broward
Glades
Jefferson
Leon
Okaloosa
Volusia
Bay
Gulf
Gadsden
Washington
Pinellas
Madison
Holmes
Calhoun
Union
Hamilton
Liberty
$
43.99
42.07
41.12
40.73
37.16
36.42
31.10
30.63
30.20
28.75
28.27
22.14
20.92
20.87
15.75
15.19
14.73
13.49
12.54
11.50
11.45
11.28
10.35
10.16
9.39
8.39
7.92
7.24
5.73
4.90
4.64
4.30
2.33
Licenses and permits reflect those revenues derived from the issuance of local professional,
occupational, and other licenses as well as building permits.
Source: Florida Department of Financial Services and Florida TaxWatch, September 2011.
42
Per Capita County Government
Intergovernmental Revenue
FY 2009
County
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Franklin
Jefferson
Gulf
Monroe
Dixie
Calhoun
Liberty
Lafayette
Gilchrist
Hamilton
Glades
Holmes
Walton
Suwannee
Hendry
Madison
Levy
Baker
Taylor
Miami-Dade
Gadsden
Hardee
Wakulla
Washington
Union
Putnam
Okeechobee
Jackson
Martin
De Soto
St. Johns
Charlotte
Bradford
Indian River
Dollars
$
County
959.89
867.13
855.92
837.07
830.68
824.16
814.38
742.40
683.94
621.86
554.23
437.28
435.61
418.12
406.06
377.61
377.25
362.19
354.37
347.47
331.21
326.69
321.91
310.05
309.91
309.08
305.58
289.08
283.48
282.44
279.81
272.26
260.72
260.22
35
36
37
38
39
.
.
.
.
.
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Collier
$
Orange
Manatee
St. Lucie
Hillsborough
State Average
Okaloosa
Columbia
Citrus
Escambia
Highlands
Lee
Pasco
Sumter
Palm Beach
Bay
Santa Rosa
Seminole
Nassau
Sarasota
Flagler
Polk
Volusia
Hernando
Osceola
Lake
Broward
Brevard
Alachua
Pinellas
Marion
Clay
Leon
Dollars
237.35
225.55
220.01
212.86
205.51
204.76
200.37
196.28
193.87
190.09
189.12
188.81
187.24
179.19
176.51
176.05
175.64
174.26
163.82
163.41
161.21
161.09
159.07
155.11
152.57
149.63
145.45
144.77
137.71
136.12
131.82
131.29
113.67
Intergovernmental revenue includes all revenues received from federal, state, and other local government
sources in the form of grants, shared revenues, and payments in lieu of taxes.
Source: Florida Department of Financial Services and Florida TaxWatch, September 2011.
43
Per Capita Municipal Government
Tax Revenue
FY 2009
County
1
2
3
4
5
6
7
8
9
10
11
12
13
.
.
.
.
.
.
.
.
.
.
.
.
.
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Dollars
County
Escambia
$ 1,495.35
Martin
1,294.12
Collier
1,276.20
Monroe
1,061.61
Duval
1,006.91
St. Johns
919.31
Palm Beach
915.87
Miami-Dade
858.11
Hillsborough
821.00
Sarasota
787.97
Okeechobee
768.85
Orange
756.52
Lee
742.43
State Average
703.74
Nassau
699.16
Charlotte
697.64
Levy
669.08
Putnam
658.78
Pasco
651.13
Marion
648.01
Citrus
643.61
Dixie
634.65
Franklin
628.07
Manatee
626.28
Broward
626.24
Indian River
608.39
Walton
601.55
Pinellas
586.33
Hernando
547.19
Seminole
545.57
Highlands
543.99
Polk
535.10
Columbia
534.15
Clay
520.58
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Suwannee
Gulf
Lake
Volusia
Madison
Bay
Jefferson
Okaloosa
Osceola
Brevard
Sumter
De Soto
Hendry
Alachua
St. Lucie
Bradford
Flagler
Taylor
Washington
Santa Rosa
Wakulla
Leon
Hardee
Jackson
Baker
Gilchrist
Gadsden
Calhoun
Glades
Union
Liberty
Lafayette
Hamilton
Holmes
Dollars
$
514.71
512.45
507.82
506.27
505.36
494.65
491.25
488.72
476.38
454.65
448.35
436.92
431.43
421.38
406.26
396.37
390.41
380.65
364.42
337.33
316.12
309.47
307.81
296.44
258.82
256.89
232.28
224.57
204.05
193.06
168.87
161.89
149.93
35.32
Major tax sources include property taxes and local option sales and fuel taxes. Special assessments and
impact fees are not included. See separate tables in Section II.
Source: Florida Department of Financial Services and Florida TaxWatch, September 2011.
44
Per Capita Municipal Government
Charges for Services
FY 2009
County
1
2
3
4
5
6
7
8
9
10
11
12
13
.
.
.
.
.
.
.
.
.
.
.
.
.
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Dollars
County
Leon
$ 4,844.47
Marion
3,893.08
Alachua
3,125.28
Indian River
3,026.48
Duval
2,901.90
Polk
2,743.90
Calhoun
2,421.76
Collier
2,419.31
Wakulla
2,224.86
Glades
2,173.01
Gadsden
1,964.43
Bradford
1,937.37
Hendry
1,839.47
Clay
1,545.72
Monroe
1,500.99
Columbia
1,397.87
Hardee
1,375.83
Santa Rosa
1,342.17
Jackson
1,337.38
Martin
1,288.09
Charlotte
1,238.50
Lake
1,226.96
Walton
1,223.69
Sarasota
1,207.01
State Average
1,163.27
Levy
1,147.84
St. Johns
1,126.46
Sumter
1,105.98
Pinellas
1,091.78
St. Lucie
1,028.16
Nassau
972.35
Orange
956.01
Madison
927.02
Bay
877.99
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Palm Beach
Hillsborough
Escambia
Volusia
Highlands
Gulf
Suwannee
Taylor
Pasco
Hernando
Brevard
Liberty
Lee
Broward
Flagler
Citrus
Franklin
Dixie
Washington
Putnam
Osceola
Hamilton
Union
Seminole
Jefferson
Baker
Okaloosa
Manatee
Miami-Dade
De Soto
Gilchrist
Lafayette
Okeechobee
Holmes
Dollars
$
852.28
848.83
832.67
823.88
821.51
820.04
766.66
726.71
713.87
713.36
701.80
670.36
667.97
655.72
630.26
623.21
618.69
616.48
607.12
601.10
594.04
546.24
542.75
533.35
519.79
516.96
510.62
505.61
491.66
489.31
389.36
307.98
86.37
81.62
Charges for services are direct payments by private individuals or other governments for services
provided. This includes such services as government owned utilities or waste collection.
Source: Florida Department of Financial Services and Florida TaxWatch, September 2011.
45
Per Capita Municipal Government
Intergovernmental Revenue
FY 2009
County
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
32 .
33 .
Dollars
County
Wakulla
$ 3,394.65
Dixie
1,624.21
Washington
1,572.70
Monroe
1,385.71
Franklin
830.37
Escambia
535.66
Duval
524.04
Levy
521.25
Walton
514.62
Union
434.68
Gulf
428.76
Clay
423.59
Suwannee
415.54
Columbia
396.52
Charlotte
391.12
Jackson
375.93
Hardee
363.61
Orange
355.40
Citrus
336.51
Hernando
335.17
Madison
328.96
Calhoun
328.50
Bay
324.07
Baker
304.15
Hillsborough
288.11
Jefferson
287.02
Sarasota
285.18
Marion
279.02
Collier
275.04
St. Lucie
274.89
Miami-Dade
264.22
State Average
263.01
Gilchrist
247.51
Pinellas
246.09
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Leon
Highlands
Putnam
Osceola
Alachua
Manatee
Palm Beach
St. Johns
Okaloosa
Polk
Indian River
Hendry
Lee
Santa Rosa
Hamilton
Gadsden
Broward
Lake
Volusia
Martin
Nassau
Brevard
Sumter
Bradford
Seminole
Pasco
Liberty
Okeechobee
Taylor
De Soto
Flagler
Lafayette
Holmes
Glades
Dollars
$
242.26
241.26
239.88
234.37
227.49
210.06
207.71
206.84
206.44
206.41
205.55
204.39
199.76
192.37
186.90
184.40
182.81
181.10
179.75
166.48
159.23
158.77
155.70
152.93
148.81
148.49
122.36
117.34
104.42
95.87
93.67
54.51
46.23
41.84
Intergovernmental revenue includes all revenues received from federal, state, and other local government
sources in the form of grants, shared revenues, and payments in lieu of taxes.
Source: Florida Department of Financial Services and Florida TaxWatch, September 2011.
47
Per Capita Total County and Municipal
Government Expenditures
FY 2009
County
1
2
3
4
5
6
7
8
9
10
11
12
13
14
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Monroe
Duval
Leon
Miami-Dade
Franklin
Alachua
Broward
Palm Beach
St. Lucie
Pinellas
Collier
Lee
Charlotte
Sarasota
State Average
Indian River
Hillsborough
Gulf
Orange
Polk
Glades
Martin
Osceola
Volusia
Gadsden
Walton
Hendry
Manatee
Marion
Bay
Brevard
Dixie
Flagler
Nassau
Dollars
$
County
7,084.34
5,607.66
5,393.23
5,168.60
4,941.00
4,198.04
4,062.11
4,040.14
3,918.71
3,854.13
3,719.91
3,713.98
3,663.03
3,610.36
3,561.75
3,527.58
3,518.74
3,495.45
3,157.63
3,140.50
3,044.33
2,960.37
2,937.60
2,883.00
2,819.45
2,819.33
2,630.09
2,561.37
2,543.91
2,472.73
2,438.70
2,422.16
2,406.89
2,404.83
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
St. Johns
Hardee
Lake
Jefferson
Madison
Okaloosa
Levy
Hamilton
Taylor
DeSoto
Okeechobee
Escambia
Seminole
Calhoun
Gilchrist
Liberty
Bradford
Putnam
Sumter
Wakulla
Jackson
Baker
Suwannee
Columbia
Clay
Pasco
Washington
Highlands
Citrus
Lafayette
Santa Rosa
Hernando
Union
Holmes
Dollars
$
2,398.83
2,364.47
2,304.51
2,281.15
2,233.46
2,192.16
2,164.99
2,158.09
2,125.48
2,122.46
2,119.49
2,103.07
2,100.33
1,928.66
1,877.18
1,855.97
1,855.87
1,840.25
1,829.89
1,761.75
1,747.34
1,746.65
1,726.06
1,672.43
1,620.14
1,610.90
1,588.66
1,577.83
1,543.98
1,441.74
1,440.17
1,330.36
1,198.13
990.57
Note: Due to a sorting error and updated data, the numbers in this table have been
changed from the original release.
Source: Florida Department of Financial Services and Florida TaxWatch, September 2011.
48 Per Capita Total County
Government Expenditures
FY 2009
County
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Monroe
Miami-Dade
Franklin
Charlotte
Collier
Glades
Hillsborough
Lee
Gulf
Palm Beach
Martin
Sarasota
Walton
Dixie
Manatee
Osceola
State Average
Jefferson
Saint Johns
Pinellas
Indian River
Orange
Broward
Okeechobee
Nassau
DeSoto
Madison
Hendry
Liberty
Hamilton
Wakulla
Gilchrist
Taylor
Gadsden
Dollars
$
County
4,416.70
3,794.91
3,478.66
3,244.65
3,142.27
2,663.91
2,584.06
2,580.99
2,563.10
2,500.42
2,479.73
2,441.93
2,395.35
2,219.21
2,205.24
2,182.44
2,077.15
2,052.84
2,036.41
2,003.34
1,992.63
1,948.87
1,941.99
1,920.23
1,808.14
1,803.59
1,772.85
1,762.15
1,724.77
1,703.85
1,687.70
1,675.39
1,645.25
1,643.56
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Alachua
Sumter
Levy
Hardee
Okaloosa
Putnam
Saint Lucie
Pasco
Baker
Marion
Polk
Citrus
Clay
Bay
Suwannee
Lafayette
Escambia
Volusia
Brevard
Leon
Washington
Seminole
Hernando
Calhoun
Columbia
Bradford
Highlands
Santa Rosa
Lake
Flagler
Jackson
Union
Holmes
Dollars
$
1,545.45
1,544.22
1,531.05
1,520.86
1,478.82
1,459.84
1,452.84
1,448.65
1,429.47
1,428.54
1,407.28
1,403.94
1,370.38
1,366.89
1,355.42
1,348.92
1,334.30
1,307.55
1,300.15
1,281.49
1,249.18
1,228.66
1,226.89
1,209.91
1,205.51
1,181.01
1,174.21
1,154.92
1,141.96
1,053.22
1,024.81
980.94
947.79
Note: Due to a sorting error and updated data, the numbers in this table have been
changed from the original release.
Source: Florida Department of Financial Services and Florida TaxWatch, September 2011.
49 Per Capita Total Municipal
Government Expenditures
FY 2009
County
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
22
23
24
25
26
27
28
29
30
31
32
33
.
.
.
.
.
.
.
.
.
.
.
.
.
Dollars
County
Leon
$ 6,245.20
Marion
5,819.40
Duval
5,607.66
Collier
5,109.21
Monroe
4,868.84
Polk
4,608.40
Indian River
4,540.43
Alachua
4,426.30
Escambia
4,266.99
Charlotte
4,022.08
Martin
3,748.52
St. Johns
3,490.69
Calhoun
3,446.49
Orange
3,384.28
Franklin
3,371.66
St. Lucie
3,312.62
Sarasota
3,296.05
Walton
3,067.44
Wakulla
3,038.44
Gadsden
2,957.50
State Average
2,952.55
Glades
2,917.47
Hillsborough
2,908.90
Hendry
2,880.13
Santa Rosa
2,855.36
Levy
2,788.75
Nassau
2,787.07
Palm Beach
2,775.71
Bradford
2,742.92
Clay
2,736.67
Gulf
2,725.73
Pinellas
2,625.70
Lee
2,565.46
Columbia
2,499.89
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Miami-Dade
Lake
Hardee
Hernando
Sumter
Jackson
Madison
Broward
Osceola
Volusia
Suwannee
Bay
Citrus
Pasco
Putnam
Highlands
Brevard
Dixie
Seminole
Okaloosa
Manatee
Washington
Flagler
Taylor
De Soto
Union
Okeechobee
Jefferson
Baker
Gilchrist
Liberty
Hamilton
Lafayette
Holmes
Dollars
$ 2,472.71
2,418.30
2,397.44
2,312.40
2,300.07
2,258.03
2,192.85
2,140.15
2,138.84
2,061.73
2,036.56
1,951.30
1,916.87
1,895.04
1,867.10
1,850.21
1,836.29
1,756.92
1,710.56
1,695.79
1,617.94
1,577.99
1,567.64
1,544.65
1,455.60
1,446.19
1,417.84
1,344.82
1,262.70
1,250.65
1,101.91
1,084.05
665.58
200.31
Source: Florida Department of Financial Services and Florida TaxWatch, September 2011.
50
Per Capita Total County and Municipal
General Government Expenditures
FY 2009
County
1
2
3
4
5
6
7
8
9
10
11
12
13
.
.
.
.
.
.
.
.
.
.
.
.
.
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Dollars
County
Leon
$ 1,680.75
Monroe
1,275.11
Franklin
1,154.74
Duval
1,055.15
St. Johns
958.66
Miami-Dade
946.63
Lee
877.93
Collier
869.78
St. Lucie
869.42
Martin
778.72
Pinellas
766.41
Palm Beach
748.19
Broward
733.75
State Average
681.25
Volusia
670.11
Manatee
643.42
Brevard
638.57
Hillsborough
637.57
Alachua
627.94
Osceola
627.71
Indian River
602.59
Walton
597.95
Santa Rosa
553.45
Polk
536.37
Nassau
536.24
Hendry
532.77
Orange
524.44
Glades
496.07
Gulf
491.51
Escambia
483.08
Sarasota
478.01
Charlotte
465.24
Lake
465.04
Bay
435.43
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Okaloosa
Putnam
Flagler
Marion
Citrus
Gadsden
Okeechobee
Hardee
Washington
Sumter
Desoto
Liberty
Jackson
Jefferson
Levy
Lafayette
Gilchrist
Pasco
Dixie
Madison
Taylor
Suwannee
Hamilton
Highlands
Seminole
Hernando
Columbia
Wakulla
Baker
Calhoun
Clay
Bradford
Union
Holmes
Dollars
$
432.67
421.00
396.03
391.95
384.55
372.91
367.76
362.68
359.28
358.81
332.67
311.43
296.39
295.28
286.52
285.60
277.13
273.96
270.34
268.87
265.24
260.64
260.23
258.99
227.99
223.60
215.56
214.39
213.27
208.45
207.86
200.07
171.55
159.82
General government expenditures are those for the benefit of the public and governmental body as a
whole, including legislative, executive, financial, administrative, legal counsel, comprehensive planning,
and judicial activities.
Source: Florida Department of Financial Services and Florida TaxWatch, September 2011.
51
Per Capita Total County and Municipal
Public Safety Expenditures
FY 2009
County
1
2
3
4
5
6
7
8
9
10
11
.
.
.
.
.
.
.
.
.
.
.
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Dollars
County
Monroe
$ 1,786.68
Glades
1,143.87
Broward
1,075.62
Palm Beach
940.52
Miami-Dade
894.78
Pinellas
861.00
Martin
855.26
Charlotte
826.39
Collier
818.44
Orange
759.60
Osceola
748.87
State Average
732.90
Sarasota
723.47
Indian River
700.05
Alachua
694.50
Walton
672.62
Franklin
670.91
Lee
662.87
Volusia
660.82
Duval
637.17
Hillsborough
626.53
St. Johns
624.22
Leon
620.58
Okeechobee
616.88
Polk
594.37
Lake
586.26
Nassau
584.36
Hardee
580.45
Seminole
579.90
Sumter
574.01
Hendry
571.62
Dixie
569.00
Marion
566.25
Brevard
566.13
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Flagler
St. Lucie
Levy
Escambia
Manatee
Hamilton
Bay
Baker
Gulf
Taylor
Wakulla
Santa Rosa
Highlands
De Soto
Okaloosa
Jefferson
Madison
Putnam
Columbia
Gilchrist
Pasco
Hernando
Citrus
Bradford
Washington
Gadsden
Clay
Liberty
Suwannee
Lafayette
Holmes
Jackson
Calhoun
Union
Dollars
$
565.95
553.24
551.77
551.70
542.09
534.61
528.67
527.83
525.61
520.86
513.82
513.78
508.17
506.64
501.15
496.17
488.50
484.48
456.94
423.15
411.94
406.56
405.55
402.35
391.50
385.54
367.71
343.65
332.44
321.56
320.78
319.27
288.98
228.02
Public safety expenditures include law enforcement, fire control, protective inspections, emergency and
disaster relief, ambulance and rescue services, medical examiners, and consumer affairs.
Source: Florida Department of Financial Services and Florida TaxWatch, September 2011.
52
Per Capita Total County and Municipal
Physical Environment Expenditures
FY 2009
County
1
2
3
4
5
6
7
8
9
10
11
12
13
.
.
.
.
.
.
.
.
.
.
.
.
.
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Dollars
County
Duval
$ 2,396.73
Leon
1,773.49
Alachua
1,501.30
Gulf
1,381.44
Indian River
1,208.64
Polk
924.96
Monroe
895.20
Marion
769.73
Collier
736.78
Pinellas
708.41
Gadsden
679.32
Charlotte
651.24
Sarasota
641.56
State Average
639.20
Hendry
634.90
Bay
628.79
Calhoun
628.43
Palm Beach
614.05
Martin
608.84
Lake
605.13
Franklin
584.89
Volusia
583.03
Hardee
579.65
Broward
556.97
Hillsborough
512.73
Miami-Dade
508.29
Bradford
499.26
Manatee
484.54
Orange
477.80
Glades
477.28
Lee
476.48
Brevard
454.15
Pasco
436.33
Flagler
394.96
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
St. Johns
Seminole
Okaloosa
Walton
De Soto
Columbia
Levy
Madison
Highlands
Taylor
Hamilton
St. Lucie
Hernando
Liberty
Clay
Nassau
Putnam
Escambia
Citrus
Suwannee
Jackson
Osceola
Dixie
Jefferson
Santa Rosa
Washington
Union
Sumter
Wakulla
Lafayette
Gilchrist
Okeechobee
Holmes
Baker
Dollars
$
390.01
380.43
375.54
349.45
337.65
327.77
315.29
310.49
291.55
270.18
266.79
260.86
245.53
238.68
237.08
235.11
227.65
224.23
222.68
216.76
209.93
190.90
187.36
184.68
182.30
177.11
152.86
146.09
143.31
138.34
113.35
69.53
40.99
39.35
Physical environment expenditures include electric utility, gas and water utility services, garbage/solid
waste control, sewer/wastewater services, conservation management, and flood control/storm water
management.
Source: Florida Department of Financial Services and Florida TaxWatch, September 2011.
53
Per Capita Total County and Municipal
Transportation Expenditures
FY 2009
County
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
22
23
24
25
26
27
28
29
30
31
32
33
.
.
.
.
.
.
.
.
.
.
.
.
.
St. Lucie
$
Franklin
Duval
Miami-Dade
Jefferson
Dixie
Lee
Gilchrist
Charlotte
Gulf
Calhoun
Walton
Osceola
Flagler
Monroe
Liberty
Collier
Broward
Indian River
Levy
State Average
Jackson
Suwannee
Seminole
Bay
Polk
Hamilton
Leon
Escambia
Sarasota
Gadsden
Washington
Volusia
Hendry
Dollars
Dollars
County
754.96
729.94
678.59
640.05
630.44
565.55
513.16
484.30
477.86
476.77
471.32
440.60
431.57
427.80
426.05
410.36
394.46
391.90
389.60
367.13
361.35
357.30
349.11
341.65
340.34
323.22
312.26
311.33
308.14
305.01
299.90
293.85
280.98
277.17
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Holmes
Orange
Palm Beach
Nassau
St. Johns
Lafayette
Okaloosa
Clay
Manatee
Alachua
Brevard
Highlands
Citrus
Glades
Columbia
De Soto
Putnam
Pinellas
Madison
Hillsborough
Lake
Pasco
Baker
Marion
Sumter
Wakulla
Hernando
Martin
Taylor
Hardee
Bradford
Okeechobee
Union
Santa Rosa
$
275.12
273.55
272.64
265.93
262.83
242.73
241.67
239.54
233.44
230.61
228.35
221.57
213.35
211.83
207.73
206.28
205.74
205.20
204.89
204.55
198.92
198.39
187.77
179.42
175.72
175.61
170.83
167.48
165.82
165.60
155.54
150.34
139.29
121.42
Includes spending on road and street facilities, airports, water transportation systems, and transit and
parking facilities. This expenditure category does not include traffic control, law enforcement, and
highway safety projects (public safety).
Source: Florida Department of Financial Services and Florida TaxWatch, September 2011.
54
Per Capita Total County and Municipal
Economic Environment Expenditures
FY 2009
County
1
2
3
4
5
.
.
.
.
.
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Monroe
$
Walton
Miami-Dade
Orange
Bay
State Average
Charlotte
Palm Beach
Escambia
Gulf
Duval
Pinellas
St. Lucie
Hillsborough
Polk
Hardee
Osceola
Manatee
Broward
Levy
Okeechobee
Volusia
Brevard
Leon
Alachua
Hamilton
Liberty
Highlands
Glades
Lee
Baker
Okaloosa
Franklin
Columbia
Dollars
County
645.20
323.33
239.39
238.63
186.20
113.65
147.43
141.02
126.61
121.65
118.06
106.07
102.10
97.74
96.84
95.85
86.02
81.16
79.25
78.42
77.45
74.64
70.70
69.31
65.76
64.63
64.50
63.30
62.45
62.04
61.00
58.78
57.68
57.67
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Sarasota
Washington
Collier
Taylor
Seminole
Lake
Nassau
Wakulla
Pasco
St. Johns
Calhoun
Union
Holmes
Sumter
Hendry
Gilchrist
Putnam
Dixie
Lafayette
Madison
Citrus
Santa Rosa
Bradford
Martin
Flagler
Gadsden
Clay
Hernando
Jackson
Marion
Suwannee
Indian River
Jefferson
De Soto*
Dollars
$
56.22
55.71
54.90
49.12
49.06
47.67
42.87
41.58
39.87
38.82
37.88
36.35
35.10
33.65
31.55
29.70
28.42
26.25
23.92
23.59
23.50
22.42
22.25
20.91
20.02
17.72
17.35
16.43
16.38
14.90
9.58
5.95
1.94
(10.03)
* DeSoto reported a negative expenditure due to an accounting adjustment reclassifying a loan
Economic environment includes spending on employment opportunity and development, industry
development, veteran’s services and housing, and urban development.
Source: Florida Department of Financial Services and Florida TaxWatch, September 2011.
55
Per Capita Total County and Municipal
Human Services Expenditures
FY 2009
County
1
2
3
4
5
6
.
.
.
.
.
.
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Miami-Dade
$
Franklin
Monroe
Gadsden
Jackson
Hillsborough
State Average
Taylor
Duval
Manatee
Broward
Gulf
Orange
Charlotte
Baker
Jefferson
Palm Beach
Polk
Alachua
St. Johns
Pinellas
Citrus
Indian River
St. Lucie
Sarasota
Okeechobee
Walton
Suwannee
Nassau
Osceola
Hardee
Brevard
De Soto
Leon
Dollars
County
921.19
743.97
376.65
276.46
231.62
200.26
194.20
148.41
133.75
124.09
123.52
109.09
103.47
101.01
97.02
94.58
78.01
77.43
76.39
75.50
68.78
65.85
62.52
59.03
58.11
56.50
50.24
47.50
46.59
46.21
44.96
43.16
43.12
43.11
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Volusia
Hamilton
Martin
Levy
Dixie
Lee
Columbia
Marion
Highlands
Madison
Flagler
Collier
Seminole
Bay
Putnam
Bradford
Clay
Pasco
Okaloosa
Hernando
Hendry
Wakulla
Lake
Santa Rosa
Gilchrist
Glades
Sumter
Holmes
Calhoun
Lafayette
Washington
Union
Liberty
Escambia
Dollars
$
41.98
41.81
41.48
40.93
40.32
40.00
38.60
37.94
37.35
36.34
36.07
35.33
35.22
34.76
33.61
32.81
32.09
30.44
30.43
30.37
29.79
29.78
29.46
27.81
26.54
23.80
20.69
20.37
18.24
17.07
16.15
11.46
11.31
9.97
Human services include hospitals, health, mental health, public assistance, developmental disabilities,
and other human services.
Source: Florida Department of Financial Services and Florida TaxWatch, September 2011.
56
Per Capita Total County and Municipal
Culture and Recreation Expenditures
FY 2009
County
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Monroe
$
Miami-Dade
Pinellas
Broward
Volusia
Palm Beach
Indian River
St. Johns
Franklin
Collier
Charlotte
Sarasota
Lee
Hillsborough
St. Lucie
State Average
Martin
Flagler
Taylor
Brevard
Osceola
Polk
Escambia
Nassau
Duval
Manatee
Leon
Orange
Okaloosa
Lake
Gilchrist
De Soto
Madison
Bay
Dollars
County
350.42
282.03
271.01
259.98
247.56
226.70
226.28
224.54
206.60
197.70
196.90
196.86
195.56
189.63
187.61
185.13
184.74
181.26
175.80
174.90
168.77
155.31
153.68
144.97
137.14
135.59
128.78
128.20
126.40
125.21
119.16
114.96
110.41
109.49
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Jefferson
Seminole
Calhoun
Suwannee
Gulf
Hendry
Union
Alachua
Marion
Bradford
Walton
Citrus
Okeechobee
Baker
Glades
Highlands
Columbia
Santa Rosa
Hamilton
Gadsden
Wakulla
Jackson
Washington
Putnam
Dixie
Hardee
Lafayette
Hernando
Levy
Pasco
Clay
Sumter
Liberty
Holmes
Dollars
$
105.92
101.28
101.06
98.34
97.68
96.25
90.70
78.95
76.71
73.06
72.23
71.36
71.34
67.31
67.25
66.08
65.85
64.78
64.21
64.06
63.18
62.95
62.60
62.05
50.66
50.21
49.56
48.13
47.03
44.16
39.93
35.86
34.02
11.97
Cultural and recreational expenditures include libraries, parks and recreation, cultural services, special
events, and special recreational facilities.
Source: Florida Department of Financial Services and Florida TaxWatch, September 2011.
57
Per Capita Total County and Municipal
Debt Service Expenditures
FY 2009
County
1
2
3
4
5
6
7
8
9
10
11
12
13
14
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Duval
$
St. Lucie
Gulf
Sarasota
Collier
St. Johns
Hillsborough
Lee
Nassau
Broward
Volusia
Orange
Palm Beach
Miami-Dade
State Average
Alachua
Flagler
Franklin
Osceola
Monroe
Manatee
Charlotte
Martin
Indian River
Leon
Brevard
Bay
Walton
Pinellas
Lake
Seminole
Washington
Polk
Taylor
Dollars
County
628.84
374.13
354.75
293.78
280.44
269.38
253.82
239.85
232.72
217.93
215.74
208.98
203.97
201.52
196.94
187.35
183.36
179.65
177.93
165.76
158.76
154.36
152.04
147.29
145.49
144.06
142.45
130.51
119.07
116.54
110.84
102.91
98.74
85.80
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Glades
De Soto
Marion
Gilchrist
Citrus
Hardee
Escambia
Putnam
Gadsden
Liberty
Columbia
Dixie
Okaloosa
Jackson
Baker
Okeechobee
Pasco
Jefferson
Sumter
Bradford
Levy
Hernando
Highlands
Wakulla
Lafayette
Clay
Santa Rosa
Madison
Hamilton
Union
Suwannee
Hendry
Holmes
Calhoun
Dollars
$
Includes spending on government bonding and other debt.
Source: Florida Department of Financial Services and Florida TaxWatch, September 2011.
58
83.22
83.18
83.08
77.44
76.61
74.55
74.42
73.56
72.93
71.67
62.23
61.84
57.49
57.24
56.54
55.81
54.12
51.97
48.14
46.69
46.17
43.92
43.22
41.86
40.34
39.06
37.80
37.31
35.81
33.10
25.52
24.80
24.77
22.88
Statewide Expenditures by Source
County Government ($ Billions)
Culture &
Recreation
1.724
4.41%
Debt Service
1.901
4.86%
Economic
Environment
1.387
3.54%
Other
6.900
17.63%
Culture & Recreation
Debt Service
Economic Environment
General Government
General
Government
6.634
16.95%
Transportation
4.643
11.86%
Human Services
Physical Environment
Public Safety
Transportation
Other
Public Safety
8.298
21.20%
Physical
Environment
4.222
10.79%
Human Services
3.424
8.75%
Statewide Expenditures by Source
Municipal Government ($ Billions)
Other,
1,741,281,437,
6.24%
Transportation,
2,150,474,476,
7.70%
Culture &
Recreation,
1,756,331,494,
6.29%
Debt Service,
1,794,869,591,
6.43% Economic
Environment,
749,780,862,
2.69%
Culture & Recreation
Debt Service
Economic Environment
General Government
Human Services
Public Safety,
5,481,495,588,
19.64%
Physical Environment
Public Safety
Transportation
Physical
Environment,
7,795,810,840,
27.93%
Other
General
Government,
6,214,659,481,
22.26%
Human Services,
227,672,370,
0.82%
Source: Florida Department of Financial Services and Florida TaxWatch, September 2011.
59
Per Capita County Government
General Government Expenditures
FY 2009
County
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
21
22
23
24
25
26
27
28
29
30
31
32
33
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Collier
$
Martin
Lee
Monroe
Walton
Manatee
Miami-Dade
Hillsborough
Osceola
Hendry
Glades
Sarasota
Palm Beach
Nassau
St. Johns
Indian River
Charlotte
Franklin
Citrus
State Average
Pinellas
Brevard
Escambia
Putnam
Okeechobee
Alachua
Gulf
Polk
Volusia
Lake
Liberty
Desoto
Sumter
Okaloosa
Dollars
County
740.60
623.87
580.03
575.67
561.99
549.95
503.11
497.74
481.47
462.75
457.88
437.94
431.10
423.64
404.98
379.77
373.04
371.14
358.62
352.86
343.55
332.36
329.11
327.19
324.93
309.52
301.54
294.31
290.65
287.32
283.96
283.18
282.45
281.07
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Washington
Santa Rosa
Bay
Seminole
Orange
Lafayette
Marion
Jefferson
Flagler
Dixie
St. Lucie
Broward
Gilchrist
Hardee
Pasco
Hamilton
Highlands
Suwannee
Levy
Hernando
Wakulla
Madison
Taylor
Jackson
Gadsden
Clay
Baker
Calhoun
Leon
Bradford
Holmes
Union
Columbia
Dollars
$
280.92
268.78
265.77
263.70
263.69
260.10
258.09
256.39
252.55
246.61
244.58
243.90
243.09
235.79
235.43
216.31
216.25
215.33
214.88
209.61
205.39
201.79
199.78
188.80
186.62
182.60
174.20
171.05
158.73
151.68
148.01
147.91
134.27
General government expenditures are those for the benefit of the public and governmental body as a
whole, including legislative, executive, financial, administrative, legal counsel, comprehensive planning,
and judicial activities.
Source: Florida Department of Financial Services and Florida TaxWatch, September 2011.
60
Per Capita County Government
Public Safety Expenditures
FY 2009
County
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
29
30
31
32
33
.
.
.
.
.
Dollars
County
Monroe
$ 1,298.34
Glades
1,138.97
Charlotte
770.87
Martin
741.64
Collier
707.85
Walton
608.48
Osceola
582.84
St. Johns
570.88
Franklin
566.15
Indian River
562.56
Palm Beach
553.51
Miami-Dade
553.17
Okeechobee
544.50
Dixie
542.21
Sumter
540.06
Wakulla
513.48
Pinellas
493.37
Hendry
479.03
Hardee
478.09
Sarasota
471.29
Santa Rosa
469.50
Orange
466.63
Nassau
463.47
Jefferson
455.69
Gulf
452.69
Escambia
449.45
Hamilton
444.92
Levy
444.32
State Average
441.35
Baker
439.95
Manatee
439.01
Marion
437.72
Alachua
437.25
De Soto
433.66
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Polk
Broward
Hillsborough
Madison
Lee
Highlands
Taylor
Gilchrist
Putnam
Citrus
Hernando
Lake
Columbia
Seminole
Pasco
Okaloosa
Flagler
Liberty
Bay
Washington
Leon
Clay
Volusia
Holmes
St. Lucie
Lafayette
Brevard
Bradford
Gadsden
Suwannee
Jackson
Calhoun
Union
Dollars
$
428.16
423.96
413.76
409.49
404.53
404.26
404.07
393.64
388.59
388.26
384.27
380.21
371.89
371.52
370.22
356.23
353.25
341.69
339.63
335.80
333.85
331.48
324.53
319.22
318.90
316.17
312.58
312.42
270.68
258.61
256.06
222.33
220.65
Public safety expenditures include law enforcement, fire control, protective inspections, emergency and
disaster relief, ambulance and rescue services, medical examiners, and consumer affairs.
Source: Florida Department of Financial Services and Florida TaxWatch, September 2011.
61
Per Capita County Government
Physical Environment Expenditures
FY 2009
County
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
22
23
24
25
26
27
28
29
30
31
32
33
.
.
.
.
.
.
.
.
.
.
.
.
.
Gulf
$
Collier
Charlotte
Monroe
Martin
Manatee
Indian River
Pasco
Sarasota
Miami-Dade
St. Johns
Bay
Lee
Hillsborough
Pinellas
Palm Beach
Orange
De Soto
Okaloosa
Glades
State Average
Hernando
Franklin
Seminole
Calhoun
Citrus
Polk
Brevard
Walton
Broward
Liberty
Highlands
Hendry
Putnam
Dollars
County
895.20
547.29
533.23
510.19
439.12
398.38
392.99
391.51
391.17
347.44
302.71
291.60
291.11
276.93
258.52
257.41
235.52
233.29
228.76
228.04
224.56
217.61
197.36
176.34
176.27
175.70
171.27
156.71
151.55
147.20
144.88
139.94
139.26
125.26
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Marion
St. Lucie
Madison
Columbia
Jefferson
Clay
Wakulla
Volusia
Alachua
Dixie
Taylor
Lake
Leon
Hardee
Lafayette
Nassau
Osceola
Suwannee
Okeechobee
Union
Levy
Gilchrist
Santa Rosa
Hamilton
Escambia
Bradford
Flagler
Baker
Gadsden
Jackson
Sumter
Holmes
Washington
Dollars
$
121.43
120.62
113.82
111.03
109.91
109.72
99.21
95.61
94.42
94.41
94.26
89.88
89.06
87.76
85.48
83.42
81.01
72.18
69.53
69.00
67.76
55.89
55.51
52.72
49.04
44.24
42.54
34.61
31.82
29.01
24.31
23.16
21.23
Physical environment expenditures include electric utility, gas and water utility services, garbage/solid
waste control, sewer/wastewater services, conservation management, and flood control/storm water
management.
Source: Florida Department of Financial Services and Florida TaxWatch, September 2011.
62
Per Capita County Government
Transportation Expenditures
FY 2009
County
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
25
26
27
28
29
30
31
32
33
.
.
.
.
.
.
.
.
.
Franklin
$
Jefferson
Miami-Dade
Dixie
Gilchrist
Charlotte
Gulf
Walton
Calhoun
Liberty
Lee
Collier
Osceola
Suwannee
Broward
Indian River
Hamilton
Levy
Holmes
Jackson
Washington
Gadsden
St. Johns
Monroe
State Average
Lafayette
Polk
Seminole
Manatee
Hendry
Clay
Palm Beach
Glades
Escambia
Dollars
County
653.50
601.73
562.13
533.84
469.68
457.42
413.67
412.18
410.01
402.78
385.78
368.39
330.02
318.44
307.81
295.89
292.88
280.62
274.45
273.97
270.62
258.32
250.15
247.09
246.97
237.85
236.90
236.38
221.01
219.31
211.69
211.09
203.63
201.61
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Citrus
Sarasota
Nassau
De Soto
Highlands
Pasco
Orange
St. Lucie
Madison
Putnam
Volusia
Columbia
Hernando
Okaloosa
Wakulla
Baker
Sumter
Martin
Taylor
Lake
Bradford
Marion
Hillsborough
Hardee
Brevard
Pinellas
Bay
Santa Rosa
Okeechobee
Flagler
Alachua
Union
Leon
Dollars
$
198.68
195.84
194.99
194.53
188.20
187.91
182.70
176.81
172.32
169.30
168.16
166.55
165.30
164.58
164.22
162.90
159.25
154.39
149.03
143.95
137.31
135.16
134.58
126.65
117.25
117.24
117.23
115.37
112.81
104.12
81.26
80.18
73.22
Includes spending on road and street facilities, airports, water transportation systems, and transit and
parking facilities. This expenditure category does not include traffic control, law enforcement, and
highway safety projects (public safety).
Source: Florida Department of Financial Services and Florida TaxWatch, September 2011.
63
Per Capita County Government
Economic Environment Expenditures
FY 2009
County
1
2
3
4
5
6
7
8
9
10
11
.
.
.
.
.
.
.
.
.
.
.
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Walton
$
Monroe
Miami-Dade
Orange
Bay
Hardee
Osceola
Palm Beach
Okeechobee
Gulf
Charlotte
State Average
Hillsborough
Liberty
Pinellas
Glades
Baker
Escambia
Franklin
Washington
Highlands
Manatee
Columbia
Polk
Seminole
Nassau
Wakulla
Brevard
Okaloosa
Lake
Volusia
Lee
Pasco
St. Johns
Dollars
County
315.29
259.74
201.75
186.85
168.10
95.85
84.88
79.77
77.45
77.38
76.06
73.77
66.84
64.50
64.28
62.44
61.00
60.95
56.97
55.51
53.55
50.95
49.83
46.71
43.71
41.96
41.58
41.21
41.12
40.85
40.29
39.93
39.77
38.82
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Taylor
Calhoun
Collier
Sarasota
Union
Holmes
Sumter
Hamilton
Levy
Hendry
Leon
St. Lucie
Alachua
Lafayette
Dixie
Bradford
Madison
Citrus
Putnam
Santa Rosa
Flagler
Gadsden
Hernando
Jackson
Broward
Martin
Gilchrist
Clay
Suwannee
Marion
Indian River
Jefferson
De Soto
Dollars
$
38.45
37.88
37.78
36.45
35.52
35.10
33.20
31.13
28.11
27.88
27.53
25.99
25.52
23.92
23.49
22.25
21.96
20.69
20.62
18.51
17.65
17.40
16.43
16.38
15.22
14.51
12.23
10.69
9.58
6.42
4.73
1.26
(10.17)
* DeSoto reported a negative expenditure due to an accounting adjustment reclassifying a loan.
Economic environment includes spending on employment opportunity and development, industry
development, veteran’s services and housing, and urban development.
Source: Florida Department of Financial Services and Florida TaxWatch, September 2011.
64
Per Capita County Government
Human Services Expenditures
FY 2009
County
1
2
3
4
5
.
.
.
.
.
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Miami-Dade
$
Franklin
Monroe
Gadsden
Hillsborough
State Average
Taylor
Gulf
Orange
Charlotte
Manatee
Baker
Jefferson
Broward
Palm Beach
St. Johns
Polk
Alachua
Pinellas
Citrus
Indian River
Okeechobee
Sarasota
St. Lucie
Walton
Suwannee
Osceola
Nassau
Hardee
Brevard
De Soto
Hamilton
Martin
Volusia
Dollars
County
917.11
743.97
371.07
275.05
200.26
182.09
148.41
107.53
103.35
101.01
100.93
97.02
94.58
87.27
76.95
75.50
74.99
73.98
67.95
65.85
62.46
56.50
56.44
53.51
50.24
46.82
46.21
44.51
43.23
43.07
42.69
41.59
41.48
40.45
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Dixie
Lee
Levy
Marion
Columbia
Highlands
Madison
Flagler
Collier
Bay
Bradford
Clay
Pasco
Hernando
Leon
Putnam
Wakulla
Okaloosa
Lake
Santa Rosa
Gilchrist
Jackson
Glades
Sumter
Holmes
Hendry
Seminole
Calhoun
Washington
Lafayette
Liberty
Union
Escambia
Dollars
$
40.32
39.63
39.52
37.25
36.71
36.62
36.34
36.07
35.33
33.31
32.81
31.76
30.41
30.37
30.10
29.79
29.78
29.62
29.28
27.81
26.33
24.26
22.25
20.69
20.37
20.34
18.64
18.24
15.93
14.55
11.31
10.68
9.65
Human services include hospitals, health, mental health, public assistance, developmental disabilities,
and other human services.
Source: Florida Department of Financial Services and Florida TaxWatch, September 2011.
65
Per Capita County Government
Cultural and Recreational Expenditures
FY 2009
County
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
22
23
24
25
26
27
28
29
30
31
32
33
.
.
.
.
.
.
.
.
.
.
.
.
Martin
$
Charlotte
Taylor
Miami-Dade
St. Johns
Collier
Volusia
Indian River
Brevard
Sarasota
Franklin
Flagler
Lee
Broward
Manatee
Osceola
Palm Beach
Hillsborough
Calhoun
Suwannee
St. Lucie
State Average
Madison
Monroe
De Soto
Pinellas
Okeechobee
Union
Nassau
Jefferson
Citrus
Wakulla
Escambia
Leon
Dollars
County
173.53
172.89
162.80
156.52
156.33
155.50
153.36
142.18
134.57
129.02
125.84
124.12
123.25
122.75
120.84
119.88
106.17
98.53
97.82
93.25
91.76
91.71
89.77
88.17
86.86
71.61
71.34
65.15
62.50
62.21
61.20
57.59
53.92
53.22
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Hamilton
Gilchrist
Baker
Okaloosa
Columbia
Walton
Santa Rosa
Marion
Lafayette
Washington
Bradford
Hardee
Dixie
Highlands
Hernando
Lake
Gulf
Polk
Pasco
Liberty
Orange
Gadsden
Seminole
Clay
Putnam
Bay
Sumter
Glades
Jackson
Alachua
Hendry
Levy
Holmes
Dollars
$
52.97
51.66
51.59
51.23
51.01
49.91
48.98
48.97
47.88
46.96
45.49
43.96
43.73
40.73
39.48
37.88
37.21
36.80
35.10
33.64
33.16
32.35
30.66
29.84
29.05
27.36
26.84
26.74
26.61
22.18
19.64
19.64
11.31
Cultural and recreational expenditures include libraries, parks and recreation, cultural services, special
events, and special recreational facilities.
Source: Florida Department of Financial Services and Florida TaxWatch, September 2011.
66
Per Capita County Government
Debt Service Expenditures
FY 2009
County
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
St. Johns
$
Collier
Sarasota
Gulf
Hillsborough
Nassau
Manatee
Charlotte
Lee
Miami-Dade
Osceola
Palm Beach
Orange
Martin
Walton
Monroe
Broward
State Average
Flagler
Washington
Bay
St. Lucie
Brevard
Indian River
Taylor
Volusia
De Soto
Glades
Citrus
Seminole
Hardee
Polk
Marion
Liberty
Dollars
County
249.72
241.13
240.79
211.80
207.36
189.59
147.39
140.57
134.35
129.87
129.25
123.40
122.89
120.94
108.71
103.11
101.23
101.11
88.11
87.09
84.03
83.97
81.94
81.71
80.09
77.90
73.23
73.14
71.65
60.93
58.44
55.65
49.43
46.61
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Pasco
Escambia
Putnam
Alachua
Pinellas
Okeechobee
Columbia
Gadsden
Jefferson
Wakulla
Hernando
Gilchrist
Bradford
Lafayette
Clay
Baker
Leon
Madison
Highlands
Dixie
Sumter
Lake
Franklin
Jackson
Union
Hamilton
Holmes
Hendry
Santa Rosa
Levy
Okaloosa
Suwannee
Calhoun
Dollars
$
Includes spending on government bonding and other debt.
Source: Florida Department of Financial Services and Florida TaxWatch, September 2011.
67
45.29
45.16
44.09
43.78
43.26
42.25
41.34
41.31
40.80
40.77
40.12
37.87
37.68
37.11
35.57
35.22
34.09
34.00
33.83
33.71
33.21
32.17
30.94
30.79
28.40
24.33
22.94
22.62
22.57
22.53
20.40
19.77
14.45
Per Capita Municipal Government
General Government Expenditures
FY 2009
County
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Dollars
County
Leon
$ 2,311.76
Franklin
1,806.72
Monroe
1,276.59
Martin
1,207.70
Collier
1,142.56
Duval
1,055.15
Charlotte
886.30
Escambia
854.61
Sarasota
843.33
St. Johns
811.30
Miami-Dade
798.36
Orange
730.05
Marion
698.40
Lee
674.53
Indian River
659.12
State Average
653.09
Polk
643.60
St. Lucie
628.90
Sumter
614.79
Pinellas
599.91
Palm Beach
571.63
Gulf
555.38
Alachua
531.35
Nassau
525.91
Volusia
496.59
Broward
494.48
Brevard
493.86
Gadsden
468.54
Putnam
460.42
Santa Rosa
450.65
Pasco
450.08
Columbia
435.23
Hillsborough
435.16
Manatee
424.63
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Osceola
Lake
Wakulla
Washington
Hardee
Okaloosa
Citrus
Jackson
Madison
Levy
Hernando
Okeechobee
Bay
Glades
Clay
Walton
Seminole
Suwannee
Hendry
Liberty
Jefferson
Desoto
Gilchrist
Taylor
Dixie
Bradford
Highlands
Lafayette
Calhoun
Flagler
Union
Baker
Hamilton
Holmes
Dollars
$
414.19
369.69
369.32
364.22
360.62
360.38
354.86
336.22
319.35
315.13
312.50
304.78
299.37
292.89
276.74
260.17
258.53
248.94
232.37
230.78
229.06
225.91
210.96
210.55
205.39
196.68
195.95
182.86
179.33
166.17
157.40
155.57
104.83
55.33
General government expenditures are those for the benefit of the public and governmental body as a
whole, including legislative, executive, financial, administrative, legal counsel, comprehensive planning,
and judicial activities.
Source: Florida Department of Financial Services and Florida TaxWatch, September 2011.
68
Per Capita Municipal Government
Public Safety Expenditures
FY 2009
County
1
2
3
4
5
6
7
8
9
10
11
12
.
.
.
.
.
.
.
.
.
.
.
.
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Collier
$
Monroe
Martin
Orange
Sarasota
Palm Beach
Marion
Hillsborough
Broward
Duval
Miami-Dade
Lee
State Average
Escambia
Nassau
Charlotte
Pinellas
Okeechobee
St. Johns
Hernando
Pasco
Highlands
Levy
Putnam
Osceola
Manatee
Walton
Columbia
Santa Rosa
Polk
Volusia
Leon
Alachua
Lake
Dollars
County
978.22
891.30
886.08
820.26
711.37
697.68
670.59
662.17
657.82
637.17
614.93
584.97
579.83
567.52
564.68
533.76
521.56
515.01
513.83
498.21
487.27
476.32
472.66
470.61
470.26
468.30
464.05
455.40
443.27
441.92
440.09
435.50
429.26
428.61
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Brevard
Seminole
Indian River
Suwannee
Clay
Madison
Taylor
Bradford
Baker
Okaloosa
Bay
De Soto
Calhoun
St. Lucie
Hendry
Hardee
Gadsden
Sumter
Washington
Flagler
Franklin
Jefferson
Citrus
Dixie
Hamilton
Gulf
Jackson
Gilchrist
Union
Lafayette
Glades
Liberty
Wakulla
Holmes
Dollars
$
408.94
408.91
406.70
405.69
396.89
376.14
375.64
365.53
349.87
344.51
333.56
333.14
319.61
314.81
307.26
290.91
288.87
273.35
258.86
246.32
241.55
238.40
236.75
231.90
214.07
213.16
197.54
182.90
49.07
38.60
37.55
16.48
14.23
7.32
Public safety expenditures include law enforcement, fire control, protective inspections, emergency and
disaster relief, ambulance and rescue services, medical examiners, and consumer affairs.
Source: Florida Department of Financial Services and Florida TaxWatch, September 2011.
69
Per Capita Municipal Government
Physical Environment Expenditures
FY 2009
County
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
29
30
31
32
33
.
.
.
.
.
Dollars
County
Marion
$ 3,382.49
Leon
2,558.43
Indian River
2,412.75
Duval
2,396.73
Alachua
2,347.63
Calhoun
2,168.15
Polk
2,003.95
Glades
1,911.41
Bradford
1,849.41
Wakulla
1,809.64
Collier
1,676.02
Hendry
1,644.72
Gadsden
1,628.54
Walton
1,431.78
Gulf
1,421.51
Hardee
1,397.90
Clay
1,395.47
Martin
1,323.63
Santa Rosa
1,269.21
Columbia
1,160.40
Charlotte
1,134.52
Levy
1,088.90
Lake
1,071.79
Sumter
980.54
Escambia
972.35
Madison
936.31
Franklin
893.50
St. Johns
840.83
State Average
824.64
Dixie
804.71
Suwannee
794.46
Liberty
787.73
Hillsborough
733.87
Washington
724.57
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Nassau
Sarasota
Monroe
Highlands
Orange
Citrus
Palm Beach
Pinellas
Volusia
Hernando
Bay
Taylor
Jackson
Union
Pasco
Hamilton
Putnam
Brevard
De Soto
Jefferson
Lee
Broward
Flagler
Seminole
Manatee
Lafayette
Gilchrist
Okaloosa
Osceola
Miami-Dade
St. Lucie
Holmes
Baker
Okeechobee
Dollars
$
708.49
706.33
702.70
694.99
678.33
643.07
642.93
638.25
637.88
623.93
594.98
565.85
565.38
558.42
523.49
510.89
502.55
479.72
476.38
440.41
419.72
413.64
408.12
400.50
391.43
378.99
356.11
348.95
311.26
289.53
188.40
83.51
18.88
-
Physical environment expenditures include electric utility, gas and water utility services, garbage/solid
waste control, sewer/wastewater services, conservation management, and flood control/storm water
management.
Source: Florida Department of Financial Services and Florida TaxWatch, September 2011.
70
Per Capita Municipal Government
Transportation Expenditures
FY 2009
County
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
26
27
28
29
30
31
32
33
.
.
.
.
.
.
.
.
St. Lucie
$
Duval
Escambia
Wakulla
Bay
Union
Levy
Flagler
Leon
Nassau
Monroe
Sarasota
Clay
Calhoun
Lee
Osceola
Indian River
Dixie
Okeechobee
Jackson
Orange
Alachua
Marion
Collier
Polk
State Average
Columbia
Hillsborough
Seminole
Walton
Citrus
Charlotte
Hendry
Gulf
Dollars
County
776.68
678.59
591.25
467.25
393.68
393.60
380.57
374.85
361.65
331.36
326.62
307.96
305.14
293.95
288.42
287.63
277.20
274.51
267.04
260.43
254.38
249.22
230.90
230.60
229.51
227.48
220.51
217.76
206.57
205.61
200.79
196.56
192.00
184.49
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Okaloosa
Brevard
Putnam
Franklin
Jefferson
Suwannee
Madison
Highlands
Volusia
Miami-Dade
Sumter
Pinellas
Hernando
Pasco
St. Johns
Lake
Palm Beach
Hardee
Washington
Gadsden
Martin
Baker
Gilchrist
Broward
Bradford
Liberty
Glades
Santa Rosa
Manatee
Taylor
De Soto
Hamilton
Lafayette
Holmes
Dollars
$
183.25
179.20
178.87
176.24
169.11
168.52
155.04
152.97
147.63
140.26
132.61
124.79
123.61
122.43
122.08
114.36
110.96
110.68
108.00
104.58
102.08
98.99
90.60
84.88
74.11
63.68
62.94
60.60
56.51
54.00
53.63
46.25
35.01
3.13
Includes spending on road and street facilities, airports, water transportation systems, and transit and
parking facilities. This expenditure category does not include traffic control, law enforcement, and
highway safety projects (public safety).
Source: Florida Department of Financial Services and Florida TaxWatch, September 2011.
71
Per Capita Municipal Government
Economic Environment Expenditures
FY 2009
County
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Monroe
$
Charlotte
Escambia
Levy
Collier
Orange
Manatee
Polk
Gulf
Duval
Palm Beach
Gilchrist
St. Lucie
Hillsborough
Hamilton
State Average
Clay
Miami-Dade
Alachua
Broward
Leon
Pinellas
Walton
Sarasota
Lee
Martin
Brevard
Volusia
Highlands
Marion
Columbia
Okaloosa
Santa Rosa
Citrus
Dollars
County
703.52
686.04
364.44
221.30
151.41
144.99
137.25
133.30
129.41
118.06
110.41
108.26
102.24
96.17
79.97
79.31
72.99
67.75
67.14
64.64
63.45
59.29
58.20
55.78
50.05
49.93
47.56
44.95
44.70
44.29
41.99
41.99
39.12
38.44
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Putnam
Taylor
Bay
Dixie
Lake
Hendry
Seminole
Madison
Union
Nassau
Jefferson
Sumter
Indian River
Osceola
Flagler
Franklin
Pasco
Washington
Gadsden
De Soto
Glades
St. Johns
Baker
Bradford
Calhoun
Hardee
Hernando
Holmes
Jackson
Lafayette
Liberty
Okeechobee
Suwannee
Wakulla
Dollars
$
38.26
34.33
31.93
23.88
14.20
12.19
10.49
7.76
5.50
4.26
3.99
3.63
3.59
3.24
2.75
1.64
1.19
0.93
0.83
0.65
0.12
0.01
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Economic environment includes spending on employment opportunity and development, industry
development, veteran’s services and housing, and urban development.
Source: Florida Department of Financial Services and Florida TaxWatch, September 2011.
72
Per Capita Municipal Government
Human Services Expenditures
FY 2009
County
1
2
3
4
5
6
.
.
.
.
.
.
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Jackson
$
Duval
Manatee
Broward
Seminole
Hendry
State Average
Leon
Putnam
Lafayette
Glades
Monroe
Columbia
Nassau
St. Lucie
Miami-Dade
Polk
Levy
Union
Hardee
Sarasota
Gulf
Alachua
Suwannee
Clay
Marion
Gadsden
Highlands
Bay
Volusia
De Soto
Okaloosa
Palm Beach
Escambia
Dollars
County
648.03
133.75
105.22
36.59
32.54
31.38
24.08
19.77
18.76
18.05
11.90
10.18
10.11
9.75
7.42
7.34
6.50
6.22
5.20
4.90
4.71
4.56
4.01
3.72
3.62
3.60
3.54
3.33
2.57
2.00
1.96
1.92
1.90
1.76
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Gilchrist
Pinellas
Washington
Lee
Hamilton
Lake
Orange
Pasco
Indian River
Brevard
St. Johns
Baker
Bradford
Calhoun
Charlotte
Citrus
Collier
Dixie
Flagler
Franklin
Hernando
Hillsborough
Holmes
Jefferson
Liberty
Madison
Martin
Okeechobee
Osceola
Santa Rosa
Sumter
Taylor
Wakulla
Walton
Dollars
$
1.32
1.17
1.05
0.84
0.52
0.38
0.35
0.32
0.18
0.14
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Human services include hospitals, health, mental health, public assistance, developmental disabilities,
and other human services.
Source: Florida Department of Financial Services and Florida TaxWatch, September 2011.
73
Per Capita Municipal Government
Culture and Recreation Expenditures
FY 2009
County
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
22
23
24
25
26
27
28
29
30
31
32
33
.
.
.
.
.
.
.
.
.
.
.
.
.
St. Johns
$
Escambia
Monroe
Gilchrist
Nassau
Collier
Polk
Glades
Hillsborough
Pinellas
Orange
Jefferson
Hendry
Indian River
Charlotte
Wakulla
Miami-Dade
Palm Beach
Hernando
Sarasota
Franklin
State Average
Lake
Okaloosa
Gulf
Union
Lee
Putnam
Walton
Santa Rosa
Bay
Marion
Citrus
Seminole
Dollars
Dollars
County
656.94
553.71
478.64
418.31
385.21
373.23
315.10
310.66
283.51
282.89
266.08
257.47
254.19
248.77
230.83
229.36
225.92
217.29
193.52
191.35
186.18
185.78
181.66
178.69
176.78
170.15
163.74
161.99
161.45
158.11
144.93
144.69
139.04
138.59
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Broward
Osceola
Duval
St. Lucie
De Soto
Volusia
Levy
Highlands
Leon
Jackson
Bradford
Clay
Pasco
Madison
Alachua
Martin
Gadsden
Columbia
Washington
Sumter
Manatee
Flagler
Brevard
Baker
Dixie
Taylor
Suwannee
Hamilton
Hardee
Calhoun
Lafayette
Liberty
Holmes
Okeechobee
$
138.53
138.45
137.14
128.77
128.27
123.27
120.49
116.21
114.76
113.58
112.05
110.63
105.74
98.25
94.74
87.49
79.75
79.44
72.70
72.64
67.01
66.17
65.05
62.58
60.04
41.82
27.96
26.82
17.76
15.53
12.08
3.23
3.06
0.00
Cultural and recreational expenditures include libraries, parks and recreation, cultural services, special
events, and special recreational facilities.
Source: Florida Department of Financial Services and Florida TaxWatch, September 2011.
74
Per Capita Municipal Government
Debt Service Expenditures
FY 2009
County
1
2
3
4
5
6
7
8
9
10
11
12
13
14
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Duval
$
Gulf
St. Lucie
Collier
Franklin
Gilchrist
Dixie
Martin
Orange
Alachua
Lee
Liberty
Nassau
Indian River
State Average
St. Johns
Volusia
Marion
Lake
Leon
Escambia
Walton
Santa Rosa
Sarasota
Palm Beach
Putnam
Hillsborough
Osceola
Charlotte
Miami-Dade
Sumter
Broward
Polk
Monroe
Dollars
County
628.84
417.91
389.80
347.69
342.88
245.23
243.56
242.56
241.04
239.57
238.89
210.48
201.45
194.00
190.70
189.34
180.39
175.57
175.49
169.20
162.42
157.74
152.46
149.46
145.23
144.64
144.61
137.86
132.65
128.97
120.23
117.80
114.57
114.35
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Columbia
Flagler
Pinellas
Levy
Pasco
Bay
Brevard
Seminole
Okeechobee
Okaloosa
Baker
Hernando
Jackson
Gadsden
Washington
Citrus
Jefferson
Manatee
Hardee
De Soto
Wakulla
Highlands
Calhoun
Clay
Bradford
Suwannee
Union
Hamilton
Glades
Lafayette
Taylor
Madison
Holmes
Hendry
Dollars
$
111.84
110.31
107.56
103.95
103.09
103.07
100.19
97.96
96.48
88.18
84.87
84.84
82.67
79.52
73.58
67.86
65.77
51.69
45.79
45.45
44.64
43.07
40.44
38.18
36.63
31.56
31.28
27.40
23.95
23.15
18.36
15.76
8.57
7.26
Includes spending on government bonding and other debt.
Source: Florida Department of Financial Services and Florida TaxWatch, September 2011.
75
Comparing Florida's 25 Largest Cities
2009
Per Capita Municipal Revenues
City
1
2
3
4
5
6
7
8
9
10
11
12
13
.
.
.
.
.
.
.
.
.
.
.
.
.
Dollars
Miami Beach
$ 6,652.22
Lakeland
6,273.59
Tallahassee
5,780.80
Jacksonville
5,205.20
Gainesville
4,492.25
Clearwater
3,621.39
Orlando
3,587.69
West Palm Beach
3,519.14
Fort Lauderdale
3,484.33
Hollywood
2,680.33
St. Petersburg
2,466.18
Tampa
2,268.32
Miami
2,251.67
14
15
16
17
18
19
20
21
22
23
24
25
.
.
.
.
.
.
.
.
.
.
.
.
City
Dollars
Pembroke Pines
Pompano Beach
Cape Coral
Port St. Lucie
Plantation
Miramar
Davie
Coral Springs
Hialeah
Palm Bay
Miami Gardens
Deltona
$2,192.87
2,185.74
2,117.57
1,891.52
1,612.22
1,595.28
1,525.43
1,489.98
1,280.91
1,165.94
920.21
832.30
City
Dollars
Per Capita Municipal Expenditures
City
1
2
3
4
5
6
7
8
9
10
11
12
13
.
.
.
.
.
.
.
.
.
.
.
.
.
Dollars
Miami Beach
$ 6,652.11
Tallahassee
5,865.32
Lakeland
5,793.12
Jacksonville
5,251.49
Gainesville
4,072.39
Orlando
3,402.30
West Palm Beach
3,271.17
Clearwater
3,245.72
Fort Lauderdale
3,190.37
Hollywood
2,975.48
Port St. Lucie
2,614.56
Miami
2,585.54
Tampa
2,564.70
14
15
16
17
18
19
20
21
22
23
24
25
.
.
.
.
.
.
.
.
.
.
.
.
St. Petersburg
$ 2,443.98
Cape Coral
2,213.82
Pembroke Pines
2,193.49
Pompano Beach
2,114.87
Plantation
1,621.45
Davie
1,407.49
Coral Springs
1,407.32
Palm Bay
1,234.80
Hialeah
1,228.57
Miramar
1,157.47
Miami Gardens
1,027.53
Deltona
792.69
Source: Florida Department of Financial Services and Florida TaxWatch, September 2011.
76
How Does Your County Compare?
Section IV: Other Information
Contents
Page
Total County Population
Population of Florida’s 25 Largest Cities
Percentage of Population Living in Unincorporated Areas
Per Capita County Personal Income
Per Capita Tax Revenues Per $1000 Personal Income
Per Capita Own Source Revenues Per $1000 Personal Income
Per Capita Expenditures Per $1000 Personal Income
77
78
79
80
81
82
83
84
Total County Population
2010
County
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Miami-Dade
Broward
Palm Beach
Hillsborough
Orange
Pinellas
Duval
Lee
Polk
Brevard
Volusia
Pasco
Seminole
Sarasota
Marion
Manatee
Collier
Escambia
Lake
St. Lucie
Leon
Osceola
Alachua
Clay
St. Johns
Okaloosa
Hernando
Bay
Charlotte
Santa Rosa
Martin
Citrus
Indian river
Highlands
Persons
County
2,496,435
1,748,066
1,320,134
1,229,226
1,145,956
916,542
864,263
618,754
602,095
543,376
494,593
464,697
422,718
379,448
331,298
322,833
321,520
297,619
297,052
277,789
275,487
268,685
247,336
190,865
190,039
180,822
172,778
168,852
159,978
151,372
146,318
141,236
138,028
98,786
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
Source: U.S. Census Bureau, 2010 Census
78
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Flagler
Sumter
Putnam
Nassau
Monroe
Columbia
Walton
Jackson
Gadsden
Suwannee
Levy
Okeechobee
Hendry
DeSoto
Wakulla
Bradford
Hardee
Baker
Washington
Taylor
Holmes
Madison
Gilchrist
Dixie
Gulf
Union
Hamilton
Jefferson
Calhoun
Glades
Franklin
Lafayette
Liberty
State Total
Persons
95,696
93,420
74,364
73,314
73,090
67,531
55,043
49,746
46,389
41,551
40,801
39,996
39,140
34,862
30,776
28,520
27,731
27,115
24,896
22,570
19,927
19,224
16,939
16,422
15,863
15,535
14,799
14,761
14,625
12,884
11,549
8,870
8,365
18,801,310
Population of Florida's 25 Largest Cities
2010
City
1
2
3
4
5
6
7
8
9
10
11
12
13
.
.
.
.
.
.
.
.
.
.
.
.
.
Jacksonville
Miami
Tampa
St. Petersburg
Orlando
Hialeah
Tallahassee
Fort Lauderdale
Port St. Lucie
Pembroke Pines
Cape Coral
Hollywood
Gainesville
Population
City
821,784
399,457
335,709
244,769
238,300
224,669
181,376
165,521
164,603
154,750
154,305
140,768
124,354
14
15
16
17
18
19
20
21
22
23
24
25
Source: U.S. Census Bureau, 2010 Census
79
.
.
.
.
.
.
.
.
.
.
.
.
Miramar
Coral Springs
Clearwater
Miami Gardens
Palm Bay
West Palm Beac
Pompano Beach
Lakeland
Davie
Miami Beach
Deltona
Plantation
Population
122,041
121,096
107,685
107,167
103,190
99,919
99,845
97,422
91,992
87,779
85,182
84,955
Percentage of Population Living
In Unicorporated Areas
FY 2009
County
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Wakulla
Hernando
Citrus
Pasco
Clay
Santa Rosa
St. Johns
Charlotte
Collier
Dixie
Liberty
Sumter
Martin
Glades
Walton
Lafayette
Okeechobee
Union
Gilchrist
Jefferson
Escambia
Suwannee
Columbia
Marion
Putnam
Calhoun
Madison
Holmes
Nassau
Washington
Highlands
DeSoto
Manatee
Levy
Percent
County
97.6%
95.5%
92.7%
91.4%
90.9%
90.0%
89.6%
89.6%
88.7%
88.4%
88.1%
87.6%
87.2%
87.0%
86.2%
86.1%
85.9%
85.0%
83.9%
83.0%
82.0%
81.8%
81.3%
80.8%
79.6%
79.1%
79.0%
78.6%
78.6%
78.5%
78.2%
78.1%
78.0%
77.3%
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Percent
Bradford
Baker
Hendry
Taylor
Jackson
Hillsborough
Indian river
Gulf
Hardee
Osceola
Sarasota
Orange
Polk
Gadsden
Hamilton
Okaloosa
Franklin
Lee
State Average
Lake
Seminole
Monroe
Palm Beach
Miami-Dade
Bay
Alachua
Brevard
Leon
Pinellas
St. Lucie
Volusia
Flagler
Broward
Duval
Source: U.S. Census Bureau, 2010 Census and Florida TaxWatch, September 2011.
80
75.4%
74.9%
69.9%
68.9%
68.0%
67.9%
66.2%
65.8%
64.8%
64.7%
64.6%
64.3%
62.4%
60.2%
58.1%
57.9%
56.6%
55.8%
53.1%
51.9%
49.0%
45.2%
44.5%
44.4%
43.3%
40.1%
38.0%
34.2%
29.5%
25.6%
23.6%
13.6%
0.9%
0.0%
Per Capita Personal Income
FY 2009
County
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Dollars
County
Monroe
$ 60,234.86
Collier
59,492.19
Martin
56,094.21
Palm Beach
55,711.70
Indian River
55,136.11
Sarasota
54,725.07
St. Johns
46,892.31
Nassau
42,577.04
Pinellas
42,503.06
Broward
41,618.63
Okaloosa
41,461.12
Seminole
41,387.27
Manatee
39,100.52
Lee
38,652.54
Duval
38,611.35
State Average
38,419.03
Hillsborough
37,024.24
Brevard
36,970.08
Miami-Dade
36,418.24
Bay
35,437.13
Charlotte
35,179.75
Alachua
35,031.82
Leon
34,865.85
Escambia
34,789.69
Orange
34,510.89
Santa Rosa
33,583.19
Clay
32,494.53
Lake
32,346.60
Volusia
32,339.14
Polk
31,332.53
Flagler
31,279.99
Citrus
31,029.50
Marion
30,838.55
Walton
30,052.10
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Hernando
Pasco
Gilchrist
Wakulla
Franklin
Highlands
Jefferson
St. Lucie
Bradford
Gadsden
Hendry
Jackson
Columbia
Suwannee
Putnam
Gulf
Baker
Osceola
Okeechobee
Sumter
Holmes
Levy
Taylor
Hardee
Madison
Liberty
Washington
De Soto
Glades
Calhoun
Dixie
Hamilton
Union
Lafayette
Dollars
$ 29,681.83
29,676.75
29,417.44
29,116.81
28,615.98
28,539.57
28,486.96
28,326.65
27,595.86
27,131.88
26,769.32
26,747.06
26,714.99
26,672.40
26,390.08
25,746.39
25,527.05
25,361.19
25,310.81
25,161.18
25,064.23
24,893.51
24,555.87
23,475.97
23,440.02
23,321.10
23,188.18
22,937.32
21,588.17
21,491.28
20,065.70
19,613.08
18,488.83
17,304.06
Source: U.S. Bureau of Economic Analysis and Florida TaxWatch, September 2011.
81
Per Capita County and Municipal Tax
Revenue Per $1000 of Personal Income
FY 2009
County
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
23
24
25
26
27
28
29
30
31
32
33
.
.
.
.
.
.
.
.
.
.
.
Seminole
$
Walton
Franklin
Gulf
Sarasota
Osceola
Miami-Dade
Monroe
Charlotte
Hamilton
Orange
Glades
Taylor
Hardee
Dixie
Volusia
Hillsborough
Broward
Flagler
Lee
Putnam
Okeechobee
State Average
Duval
Levy
Hendry
Washington
De Soto
Polk
Alachua
Pinellas
Madison
Nassau
Highlands
Dollars
County
74.13
50.80
50.50
48.29
46.54
40.91
39.13
35.77
32.79
32.36
31.95
31.58
29.99
29.90
29.38
29.20
28.68
28.21
28.21
27.44
27.37
27.16
26.40
26.08
25.96
25.91
24.86
24.51
24.48
24.43
24.25
24.19
24.16
24.00
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Escambia
Martin
Bay
Palm Beach
Manatee
Lake
Leon
Jefferson
Sumter
Collier
Brevard
Columbia
Suwannee
Citrus
Indian River
Jackson
Marion
Gadsden
Lafayette
Clay
Gilchrist
Bradford
Pasco
Calhoun
Wakulla
Hernando
Okaloosa
Baker
Union
St. Lucie
Liberty
Holmes
St. Johns
Santa Rosa
Dollars
$
23.06
22.97
22.59
22.50
22.20
21.69
21.56
21.44
21.30
20.55
19.96
19.56
19.48
18.84
18.67
18.28
17.54
17.48
17.38
16.64
16.20
16.06
16.05
16.02
15.92
15.65
15.38
14.75
13.83
13.77
13.54
10.36
7.81
6.91
Major Tax sources include property taxes, local option sales and fuel taxes, and utility taxes. Special
assessments and impact fees are not included.
Source: Florida TaxWatch, Florida Department of Financial Services, and U.S. Bureau of Economic
Analysis, September 2011.
82
Per Capita County and Municipal Own-Source
Revenue Per $1000 of Personal Income
FY 2009
County
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Glades
$
Seminole
Leon
Sarasota
Duval
Miami-Dade
Franklin
Alachua
Gulf
Osceola
Polk
Charlotte
Volusia
Monroe
Broward
Lee
State Average
Walton
Hendry
Pinellas
Orange
Gadsden
Marion
Hardee
Hillsborough
Lake
Flagler
Bay
De Soto
Brevard
Indian River
Manatee
Palm Beach
Taylor
Dollars
County
176.74
141.70
126.71
124.48
121.02
110.30
101.28
87.97
86.86
84.84
80.90
74.18
72.03
70.97
70.85
69.86
69.17
67.32
64.94
64.89
64.46
64.16
63.19
63.17
60.55
58.16
57.87
56.54
55.09
54.79
52.85
51.68
51.21
51.06
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Levy
Collier
Sumter
St. Lucie
Okeechobee
Escambia
Madison
Hamilton
Nassau
Highlands
Putnam
Pasco
Martin
Jackson
Columbia
Calhoun
Bradford
Citrus
Okaloosa
Dixie
Baker
Hernando
Jefferson
Suwannee
Washington
Clay
Wakulla
Union
Liberty
Gilchrist
Holmes
Lafayette
Santa Rosa
St. Johns
Dollars
$
49.91
48.53
47.61
46.79
46.52
46.10
45.68
45.28
43.88
43.78
43.48
43.42
43.03
42.68
42.57
42.45
41.66
38.44
37.38
36.72
36.12
34.13
32.87
32.35
32.01
30.81
28.12
27.25
26.56
26.39
24.75
19.41
18.62
16.88
Does not include intergovernmental revenue. Includes taxes, charges for services, licenses and permits,
and other miscellaneous revenue.
Source: Florida TaxWatch, Florida Department of Financial Services, and U.S. Bureau of Economic
Analysis, September 2011.
83
Per Capita County and Municipal Expenditures
Per $1000 of Personal Income
FY 2009
County
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
23
24
25
26
27
28
29
30
31
32
33
.
.
.
.
.
.
.
.
.
.
.
Glades
$
Seminole
Franklin
Sarasota
Duval
Leon
Gulf
Miami-Dade
Monroe
Alachua
Osceola
Polk
Dixie
Walton
Calhoun
Charlotte
Hardee
Hendry
Volusia
Hamilton
Gadsden
Broward
State Average
Lee
Orange
Pinellas
Levy
Marion
Hillsborough
De Soto
Taylor
Bay
Flagler
Lake
Dollars
County
202.66
162.49
147.41
137.24
134.59
134.54
125.80
123.87
97.47
95.79
94.12
88.52
87.46
84.18
83.99
83.07
82.53
82.41
81.20
80.98
79.07
78.70
77.95
77.02
74.67
72.17
69.82
69.19
68.60
68.32
66.81
66.69
65.61
65.48
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Jefferson
Madison
Lafayette
Liberty
Brevard
Washington
Okeechobee
Indian River
Manatee
Jackson
Putnam
Palm Beach
Sumter
Escambia
St. Lucie
Baker
Collier
Columbia
Bradford
Highlands
Gilchrist
Suwannee
Pasco
Nassau
Martin
Union
Citrus
Okaloosa
Holmes
Wakulla
Hernando
Clay
Santa Rosa
St. Johns
Dollars
$
65.02
64.74
62.75
62.10
61.37
59.97
59.24
58.83
58.49
57.98
57.05
56.44
55.50
54.34
53.42
53.30
53.04
52.69
52.47
52.25
51.00
50.86
50.15
48.53
48.46
47.55
45.48
44.31
42.59
42.02
39.86
36.04
21.93
19.63
Source: Florida TaxWatch, Florida Department of Financial Services, and U.S. Bureau of Economic
Analysis, September 2011.
84
This Florida TaxWatch report was written by Richard V. Eagles, Research Assistantt, under the
direction of Kurt Wenner, Vice President for Tax Research.
Marshall Criser, III, Chairman; Dominic M. Calabro, President, Publisher, and Editor.
Florida TaxWatch Research Institute, Inc.
www.FloridaTaxWatch.org
© Copyright Florida TaxWatch, October 2011
85
“Improving Taxpayer Value, Citizen Understanding , and Government Accountability”
Florida TaxWatch Research Institute, Inc © 2011
106 N. Bronough Street ° Tallahassee, FL 32301 ° www.FloridaTaxWatch.org ° Phone: (850) 222-5052 ° Fax: (850) 222-7476