An estimate of how Amendment 3's larger homestead exemption could change Sumter County government's ad valorem property tax revenue, based on 2026 property values and final 2026 tax rates.
Illustrative estimates only. These figures are meant to illustrate how Amendment 3 could affect Sumter County government based on current data. They are not official. For official information about the county's budget, tax rates and revenue, contact Sumter County government directly. For official property values and exemptions, contact the Sumter County Property Appraiser.
This page covers the three operating property taxes Sumter County government levies in the final 2026 millage table, grouped by where they apply: the countywide levy (4.8900 mills, paid throughout Sumter County, inside and outside cities); the Villages Fire District MSTU (0.0464 mills, paid in The Villages Fire District); and the Sumter County Fire District MSTU (4.6000 mills, paid in the Sumter County Fire District).
Paid on taxable property throughout Sumter County, inside and outside cities. Estimated change by 2028: −$39.3 million (−34.2%). Homestead assessed values rise 3% a year; all other property stays at its 2026 taxable value.
| Year | Homestead taxable value | Other taxable value | Total taxable value | Gross levy | Budget basis (95%) | Change from 2026 (95%) | Percent change |
|---|---|---|---|---|---|---|---|
| 2026 | $13,599,520,174 | $11,166,817,112 | $24,766,337,286 | $121,107,389 | $115,052,020 | — | — |
| 2027 (estimate) | $8,877,238,827 | $11,166,817,112 | $20,044,055,939 | $98,015,434 | $93,114,662 | −$21,937,358 | −19.1% |
| 2028 (estimate) | $5,139,360,233 | $11,166,817,112 | $16,306,177,345 | $79,737,207 | $75,750,347 | −$39,301,673 | −34.2% |
| Year | Homestead taxable value | Other taxable value | Total taxable value | Gross levy | Budget basis (95%) | Change from 2026 (95%) | Percent change |
|---|---|---|---|---|---|---|---|
| 2026 | $13,599,520,174 | $11,166,817,112 | $24,766,337,286 | $121,107,389 | $115,052,020 | — | — |
| 2027 (estimate) | $8,403,489,572 | $11,166,817,112 | $19,570,306,684 | $95,698,800 | $90,913,860 | −$24,138,160 | −21.0% |
| 2028 (estimate) | $4,377,294,559 | $11,166,817,112 | $15,544,111,671 | $76,010,706 | $72,210,171 | −$42,841,849 | −37.2% |
A municipal services taxing unit for fire rescue, paid on 77,434 parcels in The Villages Fire District. Estimated change by 2028: −$339,100 (−36.1%). Homestead assessed values rise 3% a year; all other property stays at its 2026 taxable value.
| Year | Homestead taxable value | Other taxable value | Total taxable value | Gross levy | Budget basis (95%) | Change from 2026 (95%) | Percent change |
|---|---|---|---|---|---|---|---|
| 2026 | $12,664,482,670 | $8,626,811,396 | $21,291,294,066 | $987,916 | $938,520 | — | — |
| 2027 (estimate) | $8,484,975,394 | $8,626,811,396 | $17,111,786,790 | $793,987 | $754,288 | −$184,233 | −19.6% |
| 2028 (estimate) | $4,970,792,718 | $8,626,811,396 | $13,597,604,114 | $630,929 | $599,382 | −$339,138 | −36.1% |
| Year | Homestead taxable value | Other taxable value | Total taxable value | Gross levy | Budget basis (95%) | Change from 2026 (95%) | Percent change |
|---|---|---|---|---|---|---|---|
| 2026 | $12,664,482,670 | $8,626,811,396 | $21,291,294,066 | $987,916 | $938,520 | — | — |
| 2027 (estimate) | $8,038,089,636 | $8,626,811,396 | $16,664,901,032 | $773,251 | $734,589 | −$203,931 | −21.7% |
| 2028 (estimate) | $4,239,673,523 | $8,626,811,396 | $12,866,484,919 | $597,005 | $567,155 | −$371,366 | −39.6% |
A municipal services taxing unit for fire rescue, paid on 28,395 parcels in the Sumter County Fire District. Estimated change by 2028: −$3.3 million (−22.1%). Homestead assessed values rise 3% a year; all other property stays at its 2026 taxable value.
| Year | Homestead taxable value | Other taxable value | Total taxable value | Gross levy | Budget basis (95%) | Change from 2026 (95%) | Percent change |
|---|---|---|---|---|---|---|---|
| 2026 | $935,037,504 | $2,540,005,716 | $3,475,043,220 | $15,985,199 | $15,185,939 | — | — |
| 2027 (estimate) | $392,263,433 | $2,540,005,716 | $2,932,269,149 | $13,488,438 | $12,814,016 | −$2,371,923 | −15.6% |
| 2028 (estimate) | $168,567,515 | $2,540,005,716 | $2,708,573,231 | $12,459,437 | $11,836,465 | −$3,349,474 | −22.1% |
| Year | Homestead taxable value | Other taxable value | Total taxable value | Gross levy | Budget basis (95%) | Change from 2026 (95%) | Percent change |
|---|---|---|---|---|---|---|---|
| 2026 | $935,037,504 | $2,540,005,716 | $3,475,043,220 | $15,985,199 | $15,185,939 | — | — |
| 2027 (estimate) | $365,399,936 | $2,540,005,716 | $2,905,405,652 | $13,364,866 | $12,696,623 | −$2,489,316 | −16.4% |
| 2028 (estimate) | $137,621,036 | $2,540,005,716 | $2,677,626,752 | $12,317,083 | $11,701,229 | −$3,484,710 | −22.9% |
As with the cities and towns, the size of the change depends mostly on how much of the taxable value comes from homesteads. Property without a homestead exemption, such as rentals, businesses, second homes and vacant land, keeps its taxable value under the amendment.
Countywide, homesteads make up 54.9% of the taxable value for the countywide levies in 2026. Within the Villages Fire District MSTU area, they make up 59.5%, so the estimated percentage change for that levy is larger. Among the five cities that levy a property tax, the homestead share ranges from 13.8% to 49.6%.
The table below shows where the change in the countywide taxable value comes from. Unincorporated Sumter County has 60.1% of the county's taxable value and accounts for an estimated 68.9% of the change. The City of Wildwood has 38.0% of the county's taxable value and accounts for an estimated 30.2% of the change.
| Area | County taxable value, 2026 | Share of county taxable value | Homestead share of area's taxable value | Change in area's taxable value by 2028 | Share of countywide change |
|---|---|---|---|---|---|
| Unincorporated Sumter County | $14,895,296,572 | 60.1% | 59.4% | −39.1% | 68.9% |
| City of Wildwood | $9,421,022,201 | 38.0% | 49.6% | −27.1% | 30.2% |
| City of Bushnell | $301,573,913 | 1.2% | 17.2% | −16.1% | 0.6% |
| City of Center Hill | $53,123,141 | 0.2% | 13.8% | −12.8% | 0.1% |
| City of Webster | $51,961,927 | 0.2% | 20.9% | −20.6% | 0.1% |
| City of Coleman | $43,359,532 | 0.2% | 18.9% | −18.3% | 0.1% |
Estimates use homestead assessed values rising 3% a year. Areas are based on each parcel's tax district.
Florida counties also receive money from other sources. Depending on the county, these can include state revenue sharing, the local government half-cent sales tax, local option sales and fuel taxes, communications services taxes, non-ad valorem assessments, franchise fees, charges for services, and state and federal grants. The mix differs from county to county. Sumter County's adopted budget shows its full set of revenue sources and how much each provides.
The water management district and the School Board levy their own property taxes. They are separate taxing authorities and are not included on this page.
Property values and exemptions: The Sumter County Property Appraiser's 2026 final tax roll, as published by the Florida Department of Revenue. Tax rates: the Property Appraiser's certified 2026 millage by taxing authority. Parcel tax districts: the tax district codes on the same tax roll.
For each homestead, the estimated taxable value is its assessed value minus the new homestead exemption ($150,000 in 2027, $250,000 in 2028) and any other exemptions, but not less than zero. The gross levy is total taxable value times the millage rate, for the parcels where each levy applies. The budget basis is 95% of the gross levy.
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