Understanding Amendment 3

With the passage of Amendment 3, changes to property taxes will take effect beginning with the 2027 tax year.

• Amendment 3 does not affect 2026 property tax bills, which have already been mailed.
• Property owners are still responsible for paying their 2026 property taxes as billed.

Frequently asked questions

1. Amendment 3 passed. Do I still have to pay my 2026 property tax bill?
   • Yes. Amendment 3 takes effect beginning with the 2027 tax year. Your 2026 property tax bill remains due and payable.
2. I thought Amendment 3 eliminated property taxes. Why did I receive a bill?
   • Amendment 3 changes certain property taxes beginning in 2027. Your current bill covers the 2026 tax year, and payment remains due. School property taxes and applicable assessments will continue.
3. If Amendment 3 passed, why does it apply beginning in 2027?
   • The amendment establishes 2027 as the first tax year for the changes. Your current bill covers the 2026 tax year.
4. Should I wait to pay my tax bill until Amendment 3 takes effect?
   • We encourage you to pay your 2026 property tax bill by the applicable deadline. Paying on time helps you avoid additional charges, and early payment may qualify for a discount.
5. Will I receive a revised 2026 tax bill because Amendment 3 passed?
   • Your current 2026 tax bill remains valid. Amendment 3 applies beginning with the 2027 tax year.
6. Will Amendment 3 eliminate all property taxes in 2027?
   • Property owners will continue to pay applicable school property taxes and other charges. Amendment 3 changes certain property taxes beginning in 2027.
7. Will I still receive a property tax bill in 2027?
   • Yes. Property owners will continue to receive annual property tax bills showing applicable taxes and assessments.
8. Will my property taxes be lower in 2027?
   • The impact will depend on your property and the provisions of Amendment 3. For information about your property's value and exemptions, please contact the Volusia County Property Appraiser at 386-736-5901.
9. Who determines how much property tax I owe?
   • The Property Appraiser determines property values and administers exemptions. Taxing authorities establish tax rates. Our office prepares and mails tax bills and collects payments.

For more information about what Amendment 3 means for property owners and how it will affect future tax bills, please see the link below.

Amendment 3 and your tax bill

How to pay property taxes

Property taxes may be paid in person at any Volusia County Tax Collector branch. Several electronic payment methods also are available.

For information about how your property's tax bill will be affected, please contact the Volusia County Property Appraiser.