An estimate of how Amendment 3's larger homestead exemption could change Marion 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 Marion County government based on current data. They are not official. For official information about the county's budget, tax rates and revenue, contact Marion County government directly. For official property values and exemptions, contact the Marion County Property Appraiser.
This page covers the 10 operating property taxes Marion County government levies in the final 2026 millage table, grouped by where they apply: the countywide levies (4.2800 mills, paid throughout Marion County, inside and outside cities); the emergency medical services MSTU (1.1100 mills, paid in unincorporated Marion County and in the cities of Belleview and Dunnellon and the Town of Reddick); the law enforcement MSTU (3.7200 mills, paid in unincorporated Marion County and in the Town of Reddick); the Marion Oaks MSTU (1.0200 mills, paid in Marion Oaks); the Rainbow Lakes Estates levies (2.1000 mills, paid in Rainbow Lakes Estates); the Hills of Ocala MSTU (0.1800 mills, paid in Hills of Ocala); and the Silver Springs Shores MSTU (3.0000 mills, paid in Silver Springs Shores).
Paid on taxable property throughout Marion County, inside and outside cities. It is made up of county general fund (3.3500), fine and forfeiture (0.8300) and health (0.1000). Estimated change by 2028: −$50.1 million (−32.1%). 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 | $15,751,572,905 | $22,593,858,651 | $38,345,431,556 | $164,118,447 | $155,912,525 | — | — |
| 2027 (estimate) | $7,606,752,263 | $22,593,858,651 | $30,200,610,914 | $129,258,615 | $122,795,684 | −$33,116,841 | −21.2% |
| 2028 (estimate) | $3,423,890,940 | $22,593,858,651 | $26,017,749,591 | $111,355,968 | $105,788,170 | −$50,124,355 | −32.1% |
| Year | Homestead taxable value | Other taxable value | Total taxable value | Gross levy | Budget basis (95%) | Change from 2026 (95%) | Percent change |
|---|---|---|---|---|---|---|---|
| 2026 | $15,751,572,905 | $22,593,858,651 | $38,345,431,556 | $164,118,447 | $155,912,525 | — | — |
| 2027 (estimate) | $7,104,978,735 | $22,593,858,651 | $29,698,837,386 | $127,111,024 | $120,755,473 | −$35,157,052 | −22.5% |
| 2028 (estimate) | $2,838,364,636 | $22,593,858,651 | $25,432,223,287 | $108,849,916 | $103,407,420 | −$52,505,105 | −33.7% |
A municipal services taxing unit for emergency medical services, paid on 259,610 parcels in unincorporated Marion County and in the cities of Belleview and Dunnellon and the Town of Reddick. Estimated change by 2028: −$11.8 million (−36.9%). 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 | $14,143,271,797 | $16,077,942,128 | $30,221,213,925 | $33,545,547 | $31,868,270 | — | — |
| 2027 (estimate) | $6,768,586,483 | $16,077,942,128 | $22,846,528,611 | $25,359,647 | $24,091,664 | −$7,776,606 | −24.4% |
| 2028 (estimate) | $2,987,187,594 | $16,077,942,128 | $19,065,129,722 | $21,162,294 | $20,104,179 | −$11,764,091 | −36.9% |
| Year | Homestead taxable value | Other taxable value | Total taxable value | Gross levy | Budget basis (95%) | Change from 2026 (95%) | Percent change |
|---|---|---|---|---|---|---|---|
| 2026 | $14,143,271,797 | $16,077,942,128 | $30,221,213,925 | $33,545,547 | $31,868,270 | — | — |
| 2027 (estimate) | $6,317,467,387 | $16,077,942,128 | $22,395,409,515 | $24,858,905 | $23,615,959 | −$8,252,311 | −25.9% |
| 2028 (estimate) | $2,468,167,871 | $16,077,942,128 | $18,546,109,999 | $20,586,182 | $19,556,873 | −$12,311,397 | −38.6% |
A municipal services taxing unit for law enforcement, paid on 255,078 parcels in unincorporated Marion County and in the Town of Reddick. Estimated change by 2028: −$38.8 million (−37.3%). 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 | $13,947,519,256 | $15,509,687,077 | $29,457,206,333 | $109,580,808 | $104,101,767 | — | — |
| 2027 (estimate) | $6,684,713,145 | $15,509,687,077 | $22,194,400,222 | $82,563,169 | $78,435,010 | −$25,666,757 | −24.7% |
| 2028 (estimate) | $2,959,637,081 | $15,509,687,077 | $18,469,324,158 | $68,705,886 | $65,270,592 | −$38,831,176 | −37.3% |
| Year | Homestead taxable value | Other taxable value | Total taxable value | Gross levy | Budget basis (95%) | Change from 2026 (95%) | Percent change |
|---|---|---|---|---|---|---|---|
| 2026 | $13,947,519,256 | $15,509,687,077 | $29,457,206,333 | $109,580,808 | $104,101,767 | — | — |
| 2027 (estimate) | $6,239,687,764 | $15,509,687,077 | $21,749,374,841 | $80,907,674 | $76,862,291 | −$27,239,476 | −26.2% |
| 2028 (estimate) | $2,446,972,718 | $15,509,687,077 | $17,956,659,795 | $66,798,774 | $63,458,836 | −$40,642,931 | −39.0% |
Paid on 27,756 parcels in Marion Oaks. Estimated change by 2028: −$822,100 (−36.2%). 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 | $907,605,753 | $1,437,868,348 | $2,345,474,101 | $2,392,384 | $2,272,764 | — | — |
| 2027 (estimate) | $350,357,010 | $1,437,868,348 | $1,788,225,358 | $1,823,990 | $1,732,790 | −$539,974 | −23.8% |
| 2028 (estimate) | $59,214,116 | $1,437,868,348 | $1,497,082,464 | $1,527,024 | $1,450,673 | −$822,091 | −36.2% |
| Year | Homestead taxable value | Other taxable value | Total taxable value | Gross levy | Budget basis (95%) | Change from 2026 (95%) | Percent change |
|---|---|---|---|---|---|---|---|
| 2026 | $907,605,753 | $1,437,868,348 | $2,345,474,101 | $2,392,384 | $2,272,764 | — | — |
| 2027 (estimate) | $321,202,207 | $1,437,868,348 | $1,759,070,555 | $1,794,252 | $1,704,539 | −$568,225 | −25.0% |
| 2028 (estimate) | $35,265,340 | $1,437,868,348 | $1,473,133,688 | $1,502,596 | $1,427,467 | −$845,298 | −37.2% |
Paid on 11,159 parcels in Rainbow Lakes Estates. It is made up of rainbow Lakes Estates (multi-county) (1.2500) and rainbow Lakes Estates (0.8500). Estimated change by 2028: −$234,200 (−39.4%). 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 | $124,169,969 | $173,484,464 | $297,654,433 | $625,074 | $593,821 | — | — |
| 2027 (estimate) | $35,010,642 | $173,484,464 | $208,495,106 | $437,840 | $415,948 | −$177,873 | −30.0% |
| 2028 (estimate) | $6,797,142 | $173,484,464 | $180,281,606 | $378,591 | $359,662 | −$234,159 | −39.4% |
| Year | Homestead taxable value | Other taxable value | Total taxable value | Gross levy | Budget basis (95%) | Change from 2026 (95%) | Percent change |
|---|---|---|---|---|---|---|---|
| 2026 | $124,169,969 | $173,484,464 | $297,654,433 | $625,074 | $593,821 | — | — |
| 2027 (estimate) | $31,710,123 | $173,484,464 | $205,194,587 | $430,909 | $409,363 | −$184,457 | −31.1% |
| 2028 (estimate) | $4,513,376 | $173,484,464 | $177,997,840 | $373,795 | $355,106 | −$238,715 | −40.2% |
Paid on 5,893 parcels in Hills of Ocala. Estimated change by 2028: −$37,000 (−43.0%). 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 | $278,656,488 | $224,362,476 | $503,018,964 | $90,543 | $86,016 | — | — |
| 2027 (estimate) | $141,621,332 | $224,362,476 | $365,983,808 | $65,877 | $62,583 | −$23,433 | −27.2% |
| 2028 (estimate) | $62,348,414 | $224,362,476 | $286,710,890 | $51,608 | $49,028 | −$36,989 | −43.0% |
| Year | Homestead taxable value | Other taxable value | Total taxable value | Gross levy | Budget basis (95%) | Change from 2026 (95%) | Percent change |
|---|---|---|---|---|---|---|---|
| 2026 | $278,656,488 | $224,362,476 | $503,018,964 | $90,543 | $86,016 | — | — |
| 2027 (estimate) | $132,341,227 | $224,362,476 | $356,703,703 | $64,207 | $60,996 | −$25,020 | −29.1% |
| 2028 (estimate) | $50,912,267 | $224,362,476 | $275,274,743 | $49,549 | $47,072 | −$38,944 | −45.3% |
Paid on 4,137 parcels in Silver Springs Shores. Estimated change by 2028: −$381,100 (−33.0%). 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 | $138,763,068 | $265,898,308 | $404,661,376 | $1,213,984 | $1,153,285 | — | — |
| 2027 (estimate) | $27,809,805 | $265,898,308 | $293,708,113 | $881,124 | $837,068 | −$316,217 | −27.4% |
| 2028 (estimate) | $5,056,798 | $265,898,308 | $270,955,106 | $812,865 | $772,222 | −$381,063 | −33.0% |
| Year | Homestead taxable value | Other taxable value | Total taxable value | Gross levy | Budget basis (95%) | Change from 2026 (95%) | Percent change |
|---|---|---|---|---|---|---|---|
| 2026 | $138,763,068 | $265,898,308 | $404,661,376 | $1,213,984 | $1,153,285 | — | — |
| 2027 (estimate) | $24,668,990 | $265,898,308 | $290,567,298 | $871,702 | $828,117 | −$325,168 | −28.2% |
| 2028 (estimate) | $3,791,104 | $265,898,308 | $269,689,412 | $809,068 | $768,615 | −$384,670 | −33.4% |
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 41.1% of the taxable value for the countywide levies in 2026. Within the emergency medical services MSTU area, they make up 46.8%, so the estimated percentage change for that levy is larger. Among the four cities and towns that levy a property tax, the homestead share ranges from 19.3% to 43.5%.
The table below shows where the change in the countywide taxable value comes from. Unincorporated Marion County has 76.8% of the county's taxable value and accounts for an estimated 89.1% of the change. The City of Ocala has 21.1% of the county's taxable value and accounts for an estimated 9.4% 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 Marion County | $29,434,284,944 | 76.8% | 47.4% | −37.3% | 89.1% |
| City of Ocala | $8,090,398,112 | 21.1% | 19.7% | −14.3% | 9.4% |
| City of Belleview | $490,719,480 | 1.3% | 29.2% | −26.5% | 1.1% |
| City of Dunnellon | $273,288,112 | 0.7% | 19.3% | −14.0% | 0.3% |
| Town of McIntosh | $33,819,519 | 0.1% | 43.5% | −36.0% | 0.1% |
| Town of Reddick | $22,921,389 | 0.1% | 27.7% | −24.8% | 0.0% |
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. Marion County's adopted budget shows its full set of revenue sources and how much each provides.
The water management districts 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 Marion County Property Appraiser's 2026 final tax roll, as published by the Florida Department of Revenue. Tax rates: the Property Appraiser's 2026 final millage rates, from its 2026 final roll certification. 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.
Cities and towns · Compare cities and towns · Look up a property