All Florida countiesBased on the 2026 certified tax roll and 2025 tax rates
Collier CountyAmendment 3Tax Calculator
Property search and homestead exemption estimates
All Florida countiesBased on the 2026 certified tax roll and 2025 tax ratesAn estimate of how Amendment 3's larger homestead exemption could change ad valorem property tax revenue for the City of Naples, based on 2026 property values and the 2025 city tax rate of 1.2300 mills, plus additional levies of 0.5000 and 0.0125 mills in parts of the city (East Naples Bay Special Taxing District and Moorings Bay Special Taxing District).
Illustrative estimates only. These figures are meant to illustrate how Amendment 3 could affect the City of Naples based on current data. They are not official. For official information about the City of Naples' budget, tax rate and revenue, contact the City of Naples directly. For official property values and exemptions, contact the Collier County Property Appraiser.
Homestead assessed values rise by up to 3% a year, the most Save Our Homes allows, but never above each home's 2026 just (market) value. All other property stays at its 2026 taxable value. The city's tax rate stays at its 2025 level. The gross levy is taxable value times the tax rate. The budget basis is 95% of the gross levy, which allows for early-payment discounts and unpaid taxes; see the limitations below.
| Year | Homestead taxable value | Other taxable value | Total taxable value | Gross levy | Budget basis (95%) | Change from 2026 (95%) | Percent change |
|---|---|---|---|---|---|---|---|
| 2026 | $16,320,840,440 | $26,309,410,968 | $42,630,251,408 | $53,183,473 | $50,524,299 | — | — |
| 2027 (estimate) | $16,024,096,518 | $26,309,410,968 | $42,333,507,486 | $52,806,007 | $50,165,706 | −$358,593 | −0.7% |
| 2028 (estimate) | $15,720,064,450 | $26,309,410,968 | $42,029,475,418 | $52,419,326 | $49,798,360 | −$725,939 | −1.4% |
| Year | Homestead taxable value | Other taxable value | Total taxable value | Gross levy | Budget basis (95%) | Change from 2026 (95%) | Percent change |
|---|---|---|---|---|---|---|---|
| 2026 | $16,320,840,440 | $26,309,410,968 | $42,630,251,408 | $53,183,473 | $50,524,299 | — | — |
| 2027 (estimate) | $15,679,442,563 | $26,309,410,968 | $41,988,853,531 | $52,375,487 | $49,756,713 | −$767,586 | −1.5% |
| 2028 (estimate) | $15,048,124,673 | $26,309,410,968 | $41,357,535,641 | $51,580,387 | $49,001,367 | −$1,522,932 | −3.0% |
Of Collier County's three cities, the City of Naples has the smallest estimated percentage change in city ad valorem revenue by 2028. The estimated change is −1.4%. Two things determine its size.
How much of the city's taxable value comes from homesteads. The amendment changes the exemption only for homesteads. Property without a homestead exemption, such as rentals, businesses, second homes and vacant land, keeps its taxable value. In the City of Naples, homesteads make up 38.3% of taxable value in 2026, the highest share of the three. Among the three, the share ranges from 15.1% to 38.3%.
How much of that homestead value the new exemption removes. Because the exemption is a flat dollar amount, it removes a larger share of value from homes with lower assessed values. The median homestead in the City of Naples has an assessed value of $1,261,768, the highest of the three. By 2028, the new exemption is estimated to remove 3.7% of the city's homestead taxable value. Among the three, this ranges from 3.7% to 69.0%.
Across the county, places where homesteads make up a larger share of taxable value generally have larger estimated percentage changes. Home values also play a part. Everglades City has the lowest median homestead assessed value; the exemption removes 69.0% of its homestead taxable value, and its estimated percentage change is the largest of the three.
| City or town | Homestead share of taxable value, 2026 | Median homestead assessed value | Homestead taxable value removed by 2028 | Estimated revenue change by 2028 |
|---|---|---|---|---|
| City of Naples | 38.3% | $1,261,768 | 3.7% | −1.4% |
| City of Marco Island | 31.2% | $687,628 | 15.4% | −4.7% |
| City of Everglades City | 15.1% | $196,882 | 69.0% | −10.4% |
Sorted by homestead share of taxable value. Estimates use homestead assessed values rising by up to 3% a year, capped at just value and the 2025 municipal tax rates.
| Year | Homestead exemption | Homesteads with $0 city taxable value | Share of homesteads | Median city tax per homestead | Homestead share of city taxable value |
|---|---|---|---|---|---|
| 2026 | up to $51,411 | 34 | 0.5% | $1,510 | 38.3% |
| 2027 (estimate) | $150,000 | 154 | 2.3% | $1,417 | 37.9% |
| 2028 (estimate) | $250,000 | 497 | 7.5% | $1,330 | 37.4% |
Estimates use homestead assessed values rising by up to 3% a year, capped at just value. Median city tax counts only the city's own millage, not county, school or other taxes.
Florida cities and towns also receive money from other sources. Depending on the place, these can include state revenue sharing, the local government half-cent sales tax, local option sales and fuel taxes, public service taxes on utilities, the communications services tax, franchise fees, charges for services such as utilities and permits, and state and federal grants. The mix differs from place to place. The City of Naples' adopted budget shows its full set of revenue sources and how much each provides.
Property values and exemptions: The Collier County Property Appraiser's 2026 final tax roll, as published by the Florida Department of Revenue. Tax rates: the 2025 millage rates the Florida Department of Revenue posts for Collier County (2026 rates by tax district were not readily available). 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 the city's total taxable value times 1.2300 mills, plus each additional levy times the taxable value of the parcels where it applies. The budget basis is 95% of the gross levy, following section 200.065, Florida Statutes, and the Department of Revenue's 2026 TRIM Compliance Workbook. Early-payment discounts: section 197.162, Florida Statutes.