A proposed “tax swap” plan in Polk County has been put forward by local leaders to proactively manage potential budget shortfalls.
Polk County Commissioner Bill Braswell’s plan to trade the county’s half-cent indigent health care sales tax for a full penny infrastructure surtax goes before the Florida Association of Counties (FAC) this week, and the version he sent to Tallahassee asks for more taxing authority than the public plan describes.
Polk County has submitted a proposal to the association, the lobbying arm for Florida’s 67 county commissions, and the submitted version sought a 1.5-cent limit rather than the 1 percent surtax laid out in his August policy white paper. He described the higher figure as deliberate.
Context & Proposed Changes
- The Problem: County leaders estimate Polk County could lose approximately $135 million out of $400 million collected in property taxes if pending state property tax changes (such as Amendment 3) pass.
- The Proposal: Polk County Commissioner Bill Braswell proposed replacing the existing half-cent indigent health care sales tax (which generates ~$80M–$90M annually) with a 1% infrastructure sales tax.
- Financial Estimate: The new 1% infrastructure sales tax is projected to generate roughly $180 million per year. Proponents note this shift could reduce overall property tax burdens on local homeowners by capturing revenue from consumer and visitor spending instead.
Legislative & Approval Timeline
Because Florida law limits voter referendums on local sales taxes to general elections, local voters would not formally vote on the swap measure until 2028. Before reaching the ballot, local officials and county commissions are reviewing the proposal and exploring whether state-level guidelines can be expanded regarding how infrastructure sales tax revenues may be allocated.