The Dade County Board of Commissioners voted to add two sales-tax questions to the November 2026 ballot, approving a floating local option sales tax (FLOSS) referendum and a transportation special purpose local option sales tax (T-SPLOST) for voters to consider.
Why it matters: The measures would raise local sales tax revenue with different distribution effects. FLOSS spreads property-tax relief across all property types if passed, while T-SPLOST would fund transportation projects such as road paving and safety improvements. Commissioners said placing the measures on the ballot lets voters choose which approach they prefer.
Chair (lead): The chair summarized the statutory differences between the two options and urged letting voters decide. "Floss does reduce property taxes on all property owners, meaning agricultural, commercial, industrial, personal, real, all, not just homestead," the chair said, framing FLOSS as broader-based relief for the county.
Debate and tradeoffs: Commissioners debated who would most benefit. One commissioner urged caution that the board must clearly explain both measures and not just promote FLOSS: "I don't have an issue letting them vote on it, but I think we need to do a really good job of explaining both of them, not just promoting the FLOSS," a commissioner said. Another commissioner argued the floating option would assist farms, rentals and commercial properties as well as homeowners.
Timing and process: The chair noted a procedural distinction with LHOST (local homestead option sales tax) — LHOST would require a separate local-act process with the General Assembly and likely a special election next year, whereas FLOSS can be placed on the ballot by the county without that step. Commissioners discussed the 90-day timing requirements for ballot placement and decided to move forward with FLOSS and T-SPLOST for November 2026.
What’s next: The board added the FLOSS and T-SPLOST referendum questions to the consent agenda and approved them for placement on the November 2026 ballot. Commissioners said they will work on an intergovernmental agreement with the city defining any split of proceeds and commit to public outreach so voters understand the differences between the options.
The board made the ballot decisions as part of its consent agenda; details of the split with the city and project lists for T-SPLOST will be developed in the coming weeks.