County staff presented a preliminary analysis showing the proposed Amendment 3 would shrink the tax base available to local government and could eliminate county use of ad valorem revenue for many programs the board currently funds. "Our parks and recreation department would face an $18,000,000 loss," said Jim, a county staff presenter, adding that law enforcement municipal service taxing units (MSTUs) could lose roughly $7,000,000 and fire rescue about $6,000,000. Staff said transit match funds (about $2,000,000 currently) and many housing and human services programs also would be at risk.
The board also received a legal update: county staff reported that a Leon County Circuit Court judge declared the ballot title and summary for Amendment 3 "clearly and conclusively defective," finding the title read more like a political slogan and that the summary's claim it would "ensure funding for core services" was misleading. The ruling sent the title back to the Attorney General for rewrite; the AG has 10 days to act and further challenges are possible. A staff legal advisor said the amendment itself will remain on the ballot even if the title is revised. "All that said, Amendment 3 will be on the ballot," the advisor said. Commissioners asked about implementation timing, whether mosquito control or other services count as public safety, and how bond obligations and millage adjustments could be used to respond to revenue changes. Staff said implementation and chart-of-accounts decisions would likely be addressed in a future legislative implementation session if the measure passes.