Two of Florida’s most prominent conservative sheriffs have strongly condemned the proposed Amendment 3, describing the property tax rollback as a "train wreck" and an emergency that threatens public safety. During events in Lake Mary on Thursday, September 15, 2026, Marion County Sheriff Billy Woods and Polk County Sheriff Grady Judd joined approximately two dozen other law enforcement leaders to voice their opposition ahead of the Nov. 3 election.
Warnings of Devastating Cuts
Sheriff Dennis Lemma of Seminole County told county commissioners that passing Amendment 3 would result in "devastating" cuts, including a $41 million decrease in operating revenues for his agency and the loss of 300 jobs. He warned that calls to 911 could be delayed if they are not life-threatening situations.
“Calls to 911 will likely be delayed if they are not life-threatening situations,” Lemma said. “It would definitely, without question, have an effect on the quality of life.”
The Financial Impact on Local Services
If approved by 60% of voters in November, Amendment 3 would create a new $150,000 homestead exemption in 2027 and a $250,000 exemption in 2028. While this could mean thousands of dollars in tax savings for homeowners, property taxes fund most local services, including police and fire protection.
In Seminole County, which collects $562 million annually in property tax revenues, nearly 72% or about $405 million pays for public safety. Budget documents indicate that full implementation of Amendment 3 could lead to a $119 million loss in annual revenues. Seminole Fire Chief Matt Kinley estimated his department would eliminate 175 positions, over 30% of its force, as this newspaper reported in Florida Voters Face Critical Choice on Property Tax Relief Amid Miami.
Political Backing and Opposition
The amendment is backed by GOP gubernatorial nominee Rep. Byron Donalds, Gov. Ron DeSantis, and other top Republicans. However, local officials argue the proposal lacks protections for law enforcement funding that were included for public schools.
“It’s an emergency because it strips out the biggest source of public safety funds without a way to replace them,” said Woods, president of the Florida Sheriffs Association.
Sheriff Grady Judd urged voters to reject the amendment and instead tell legislators to provide tax relief through responsible work. He emphasized that residents want stormwater ditches cleaned, mosquito control, parks, libraries, and protected public safety services simultaneously.