Citations
ITEP's Citations Research Priorities
Miami Herald: What Would Amendment 3’s Property Tax Cut Mean for Miami-Dade Homeowners?
October 26, 2026
Florida voters are deciding whether to pass a constitutional amendment that would lower property taxes for some — but not all — homeowners by raising the state's homestead tax exemption.
WLRN: Online Tool Shows Hidden Impact of Amendment 3 Property Tax Relief on Local Government Services
September 30, 2026
A new interactive online search tool launched Tuesday aims to give Floridians a localized look at how Amendment 3, a contentious property tax relief measure on the 2026 ballot, could dramatically decrease funding for critical public services in local communities around the state.
Florida Policy Institute: Amendment 3 Local Funding Cuts Calculator
• By ITEP Staff
FPI's online calculator, powered by the Institute on Taxation and Economic Policy, shows how Amendment 3 would impact funding in your neighborhood.
Video: ITEP’s Miles Trinidad Discusses Downsides of Florida’s Sales Tax Holiday
September 2, 2026
Florida is entering into one of its biggest sales tax holidays for hunting, fishing, and camping, with state officials projecting consumers to save around $40 million this year.
Stateline: Republican Push To Increase Sales Taxes Would Fall Hardest on Lower-Income Residents
March 19, 2026
Lawmakers consider increasing sales taxes to offset budget cuts to property or income taxes. This will force lower- and middle-income residents, who spend a larger share of their earnings than the wealthy, to foot more of the bill for state services. Read more.
Education Week: How Do Schools Solve a Problem Like Property Taxes?
February 19, 2026
As tax season dawns, backlash to a nationwide surge in property-tax bills is spurring states to double down on proposals to diminish one of the main revenue sources for school districts. At least 10 states are pitching the end of one of schools’ chief revenue sources. Read more.
PBS/NPR Southwest Florida: Eliminating Property Taxes Would Make Florida’s ‘Worst in the U.S.’ Regressive System Even Worse
December 3, 2025
The Sunshine State has the most “regressive” tax structure of all 50 states, according to a recent study by a national tax analysis organization. That means the wealthy pay a lower percentage of their income in taxes while the poor and middle class pay more. Read more.
Florida Policy Institute: Challenges Ahead: What Census Data Reveals about the Wealth Gap and Uninsured Rate as Florida Braces for H.R. 1
• By ITEP Staff
The Census Bureau’s data provides a baseline for understanding the realities Floridians face. These reports show that while taxes and transfers play a measurable role in reducing inequality and limiting hardship, gains remain uneven — particularly for children. The passage of H.R. 1 threatens to widen these gaps by locking in benefits for the wealthiest […]
CBS News: Florida’s Month-long School Tax “Holiday” Kicks Off This Week
July 28, 2025
The Washington, D.C.-based Institute on Taxation and Economic Policy argues the discount periods have minimal benefit for working families.
Florida Policy Institute: What Floridians Should Know About the FY 2025-26 Tax Package
• By ITEP Staff
Once again, policymakers are pursuing tax cuts and plan to pay for them with budget cuts. All the while, three-quarters of Florida prisons do not provide A/C; over 2.5 million Floridians are without health coverage; thousands of homebound adults and disabled individuals are stuck on long waitlists for home and community-based care; and the state’s affordable housing crisis continues.
Florida Policy Institute: 4 Things That Floridians Should Know About the US House Reconciliation Bill
• By ITEP Staff
As the Institute on Taxation and Economic Policy notes, the top 1 percent of Floridians (those with income of more than $1.1 million annually) would receive an average tax cut of $86,320 in 2026. As a share of the tax cuts, in 2026, the top 1 percent would receive 25 percent of the total tax cuts.
Florida Policy Institute: Florida Budget Proposals in Brief (FY 2025-26): Tax and Revenue
• By ITEP Staff
The Legislature is at a standstill, with two seemingly competing visions for the future of taxes in Florida. On the one hand, the House of Representatives advanced House Bill (HB) 7033 with various changes to the state’s general sales tax, as well as changes to local tourist development taxes. Read more.
WUSF: Lawmakers Want a Nationwide Private School Voucher Program like Florida’s
April 23, 2025
Lawmakers and school choice advocates gathered in Tampa on Tuesday to promote a federal bill that would create the first nationwide school voucher program.
Newsweek: Florida Wants to Cut Property Taxes—But California Has a Warning
April 10, 2025
As state lawmakers consider cutting and even abolishing property taxes in Florida, California—which passed major reform in the late 1970s protecting homeowners against significant hikes—offers a cautionary tale of how well-intended tax revolts can backfire against those they should benefit. Read more.
South Florida Sun Sentinel: Editorial: If Property Taxes are Doomed, an Income Tax is Fairer
March 15, 2025
Florida has a new and dubious distinction: The nation’s most unfair tax code. Gov. Ron DeSantis and some legislators aim to make it even worse. After years of ranking second or third, Florida is now considered the absolute worst in terms of how much less a percentage of their incomes Donald Trump and other wealthy […]
Florida Policy Institute: A Risky Proposition: Weakening Local Governments by Eliminating Property Tax Revenue
• By ITEP Staff
In Florida, the ability of local governments to raise revenue for operations is limited by the state constitution.[1] With the exception of fees, special assessments,[2] and the property tax, also known as an ad valorem tax, local governments are dependent on the Legislature and state laws for authority to levy other forms of taxation and raise revenue. Consequently, as a matter of fiscal management and local autonomy, the property tax is paramount. Considering recent policy proposals to…
Florida Policy Institute: Deferring Dreams: The Costly Plan to Repeal Tuition Fairness for Florida Dreamers
• By ITEP Staff
Legislation[1] was introduced during the January 2025 special legislative session that would repeal Florida’s tuition fairness law.[2] This law, which passed with bipartisan support in 2014, requires that colleges, universities, and postsecondary institutions waive out-of-state tuition for certain undocumented students who graduated high school in the state.
The New Statesman: Donald Trump’s Florida Project
January 30, 2025
But Mar-a-Lago is just the crown jewel in the Floridisation of US politics. A born and bred New Yorker, Trump switched his primary residence from Manhattan to Palm Beach during his first term, stating that he had “been treated very badly by the political leaders of both the city and state [of New York]. Few have been treated worse.” There was also a more practical rationale for becoming a Florida resident: lower taxes. Florida is…
USA Today: Trump Deportation Plan Could Target as Many as 1.1 Million People in Florida
November 20, 2024
With President-elect Donald Trump poised to declare a national emergency to clear the way for the mass deportation of undocumented migrants, Florida may face wholesale disruption in the coming year. Immigration experts say about 5% of Florida’s population – 1.1 million residents – are living here without legal permission. How far Trump goes will be critical in gauging deportation’s impact on communities, families, workplaces and the Florida economy.
USA Today: Report: Targeted for Deportation by Trump, Undocumented Immigrants Pay Billions in Taxes
August 1, 2024
Florida is among a half-dozen states which each collect more than $1 billion in taxes from undocumented immigrants – a flow of public money likely to disappear under Republican presidential candidate Donald Trump’s mass deportation plan, a new report shows.
Florida Policy Institute: Florida Should Welcome Immigrants
• By ITEP Staff
New research confirms that immigrants without a documented status still contribute economically, despite most not being eligible for any public services or benefits. Many immigrants without a documented status pay taxes — primarily via sales and excise taxes on purchases.[1] The Institute on Taxation and Economic Policy’s (ITEP’s) latest report details the state and local taxes immigrants without a documented status contribute throughout the United States. Nationwide, ITEP finds that for every 1 million undocumented…
Governing: Are Florida Taxes Low? It Depends on Your Income Level
May 28, 2024
It’s been almost a hundred years since Florida eliminated its personal income tax. Not taxing income contributes to its reputation as a low-tax state and is part of the draw for retirees. But of course Floridians do pay taxes and the state’s system leads to some inequities, according to a new report from a progressive organization.
Yahoo Finance: Jeff Bezos Spent $237 Million On Florida Mansions — Billionaires Flock To ‘Upside Down’ Tax Haven Where Rich Pay Less Than Poor
May 20, 2024
The Sunshine State has become a magnet for billionaires seeking tax relief. Among the latest to join the trend is Amazon founder Jeff Bezos, who has recently expanded his real estate holdings in Miami’s exclusive Billionaire Bunker area. Bezos’ acquisitions include three properties, bringing his total investment in the neighborhood to $237 million.
Forbes: California Is Not Actually a High-Tax State According To New Study
May 17, 2024
Depending on where you fall on the income scale, California may not actually be that high tax of a state. For many in the middle class and below, California may let you keep more of your hard-earned income than many other states, according to a new study, “Who Pays” from the Institute on Taxation and Economic Policy (ITEP). While California has the highest marginal tax rate in the nation at 13.3%, only some households pay…
NewsRadio WFLA: Poorest Floridians Taxed at Higher Rate than Richest Californians
April 24, 2024
Florida Policy Institute (FPI) and the Institute for Taxation and Economic Policy (ITEP) released a study today that found California’s tax system is fairer than Florida’s.
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