Sales Tax & Millage Referendums

Florida public schools are paid for with a mix of state and local money.

But state funding does not always cover the full cost of running schools, paying teachers and staff, keeping buildings safe, replacing old equipment, or building new schools.

Because of this, Florida school districts may ask local voters to approve extra funding. Over 60% of Florida students live in a school district that receives additional funds from local referendums.

The two types of school funding referendums are:

  • Sales tax referendums

  • Millage, or property tax, referendums

They are not the same, and they fund different things.

Click HERE for local referendum support

Click HERE for local referendum support

Map of Florida with two counties highlighted: Duval County and St. Johns County, showing different local voter-approved school funding initiatives. Duval County supports programs for teachers, arts, athletics, and classroom support, approved in 2022 with renewal in 2026. St. Johns County has initiatives for capital needs with a half-cent sales tax and for people and programs with operating millage, approved in 2015 and 2024 respectively. Additional information on county programs, funding, and objectives to improve school quality and community support are included, along with a section on statewide issues affecting education.
An infographic illustrating the components and funding of a public school, showing the school building with teachers, students, bus driver, nurse, and support staff inside and outside. It highlights the importance of both capital funding and operating funding for school facilities, staff, and programs.

What is the difference between how funds from a sales tax and a millage referendum can be used?

Think of school funding as having two buckets.

Bucket 1: CAPITAL (Sales Tax)

Capital money pays for the school buildings and things that last for many years.

Bucket 2: OPERATING (Millage)

Operating money pays for the people, programs, and everyday costs of running schools.

QUESTIONS VOTERS SHOULD ASK

Before voting on any school referendum, ask:

  1. What kind of tax is this?

  2. Is it new, an increase, or a renewal?

  3. How much will it cost?

  4. How long will it last?

  5. What can the money be used for?

  6. What cannot the money be used for?

  7. How much money will it raise?

  8. What will the district do with the money?

  9. How will the public know how the money is spent?

  10. Is there a citizen oversight committee or regular public report?

  11. What happens if the referendum does not pass?

  12. How does this district compare with nearby districts?

  13. Why is local funding needed in addition to state funding?