Brevard County government
An estimate of how Amendment 3's larger homestead exemption could change Brevard County government's ad valorem property tax revenue, based on 2026 property values and 2025 tax rates.
These are estimates, not forecasts. They hold today's values and tax rates constant to show the effect of the new exemption by itself. Property values, the number of homesteads and tax rates will all change. Property taxes are also not the only source of revenue for Brevard County government. Read the full list of limitations below.
Illustrative estimates only. These figures are meant to illustrate how Amendment 3 could affect Brevard County government based on current data. They are not official. For official information about the county's budget, tax rates and revenue, contact Brevard County government directly. For official property values and exemptions, contact the Brevard County Property Appraiser.
Summary of estimates
This page covers the 18 operating property taxes Brevard County government levies in the 2025 millage table, grouped by where they apply: the countywide levies (2.9983 mills, paid throughout Brevard County, inside and outside cities); the environmentally endangered lands levy (0.0458 mills, paid throughout Brevard County, inside and outside cities); the South Brevard Recreation District (0.3000 mills, paid in parts of unincorporated Brevard County and in the cities of Indian Harbour Beach, Melbourne, Palm Bay, Satellite Beach and West Melbourne and the towns of Grant-Valkaria, Indialantic, Melbourne Beach, Melbourne Village and Palm Shores); the fire control MSTU (0.6431 mills, paid in parts of unincorporated Brevard County and in the City of West Melbourne and the towns of Grant-Valkaria, Melbourne Village and Palm Shores); and 13 more levies for smaller areas, each shown below. The county also levies 0.1083 mills in voter-approved debt service (environmentally endangered lands bonds and North Brevard Recreation District 1 bonds). Those taxes are included in each property's tax estimate on the calculator but not in the revenue figures on this page, because they repay bonds.
2026 county ad valorem revenue$277.3 millionAll county levies, 95% of a combined gross levy of $291.9 million
2028 estimate$193.0 millionWith homestead assessed values rising by up to 3% a year, capped at just value
Estimated change by 2028−$84.3 million−30.4% from 2026. If homestead values stay flat: −$88.2 million (−31.8%)
Homesteads countywide172,32749.1% of 351,104 parcels
Countywide levies (2.9983 mills)
Paid on taxable property throughout Brevard County, inside and outside cities. It is made up of county general fund (2.8643) and mosquito control (0.1340). Estimated change by 2028: −$59.9 million (−29.9%). Homestead assessed values rise by up to 3% a year (never above each home's just value); all other property stays at its 2026 taxable value.
| Year | Homestead taxable value | Other taxable value | Total taxable value | Gross levy | Budget basis (95%) | Change from 2026 (95%) | Percent change |
|---|
| 2026 | $31,664,868,367 | $38,674,472,834 | $70,339,341,201 | $210,898,447 | $200,353,524 | — | — |
| 2027 (estimate) | $18,732,725,595 | $38,674,472,834 | $57,407,198,429 | $172,124,003 | $163,517,803 | −$36,835,721 | −18.4% |
| 2028 (estimate) | $10,632,250,668 | $38,674,472,834 | $49,306,723,502 | $147,836,349 | $140,444,532 | −$59,908,993 | −29.9% |
If homestead assessed values stay at 2026 levels
| Year | Homestead taxable value | Other taxable value | Total taxable value | Gross levy | Budget basis (95%) | Change from 2026 (95%) | Percent change |
|---|
| 2026 | $31,664,868,367 | $38,674,472,834 | $70,339,341,201 | $210,898,447 | $200,353,524 | — | — |
| 2027 (estimate) | $18,032,661,206 | $38,674,472,834 | $56,707,134,040 | $170,025,000 | $161,523,750 | −$38,829,774 | −19.4% |
| 2028 (estimate) | $9,693,090,383 | $38,674,472,834 | $48,367,563,217 | $145,020,465 | $137,769,442 | −$62,584,083 | −31.2% |
Environmentally endangered lands (0.0458 mills)
Paid on taxable property throughout Brevard County, inside and outside cities. Estimated change by 2028: −$915,100 (−29.9%). Homestead assessed values rise by up to 3% a year (never above each home's just value); all other property stays at its 2026 taxable value.
| Year | Homestead taxable value | Other taxable value | Total taxable value | Gross levy | Budget basis (95%) | Change from 2026 (95%) | Percent change |
|---|
| 2026 | $31,664,868,367 | $38,674,472,834 | $70,339,341,201 | $3,221,542 | $3,060,465 | — | — |
| 2027 (estimate) | $18,732,725,595 | $38,674,472,834 | $57,407,198,429 | $2,629,250 | $2,497,787 | −$562,678 | −18.4% |
| 2028 (estimate) | $10,632,250,668 | $38,674,472,834 | $49,306,723,502 | $2,258,248 | $2,145,336 | −$915,129 | −29.9% |
If homestead assessed values stay at 2026 levels
| Year | Homestead taxable value | Other taxable value | Total taxable value | Gross levy | Budget basis (95%) | Change from 2026 (95%) | Percent change |
|---|
| 2026 | $31,664,868,367 | $38,674,472,834 | $70,339,341,201 | $3,221,542 | $3,060,465 | — | — |
| 2027 (estimate) | $18,032,661,206 | $38,674,472,834 | $56,707,134,040 | $2,597,187 | $2,467,327 | −$593,137 | −19.4% |
| 2028 (estimate) | $9,693,090,383 | $38,674,472,834 | $48,367,563,217 | $2,215,234 | $2,104,473 | −$955,992 | −31.2% |
South Brevard Recreation District (0.3000 mills)
Paid on 207,375 parcels in parts of unincorporated Brevard County and in the cities of Indian Harbour Beach, Melbourne, Palm Bay, Satellite Beach and West Melbourne and the towns of Grant-Valkaria, Indialantic, Melbourne Beach, Melbourne Village and Palm Shores. Estimated change by 2028: −$3.7 million (−30.2%). Homestead assessed values rise by up to 3% a year (never above each home's just value); all other property stays at its 2026 taxable value.
| Year | Homestead taxable value | Other taxable value | Total taxable value | Gross levy | Budget basis (95%) | Change from 2026 (95%) | Percent change |
|---|
| 2026 | $19,938,975,563 | $23,117,392,712 | $43,056,368,275 | $12,916,910 | $12,271,065 | — | — |
| 2027 (estimate) | $12,021,792,545 | $23,117,392,712 | $35,139,185,257 | $10,541,756 | $10,014,668 | −$2,256,397 | −18.4% |
| 2028 (estimate) | $6,926,483,231 | $23,117,392,712 | $30,043,875,943 | $9,013,163 | $8,562,505 | −$3,708,560 | −30.2% |
If homestead assessed values stay at 2026 levels
| Year | Homestead taxable value | Other taxable value | Total taxable value | Gross levy | Budget basis (95%) | Change from 2026 (95%) | Percent change |
|---|
| 2026 | $19,938,975,563 | $23,117,392,712 | $43,056,368,275 | $12,916,910 | $12,271,065 | — | — |
| 2027 (estimate) | $11,590,215,640 | $23,117,392,712 | $34,707,608,352 | $10,412,283 | $9,891,668 | −$2,379,397 | −19.4% |
| 2028 (estimate) | $6,334,859,326 | $23,117,392,712 | $29,452,252,038 | $8,835,676 | $8,393,892 | −$3,877,173 | −31.6% |
Fire control MSTU (0.6431 mills)
A municipal services taxing unit for fire rescue, paid on 152,059 parcels in parts of unincorporated Brevard County and in the City of West Melbourne and the towns of Grant-Valkaria, Melbourne Village and Palm Shores. Estimated change by 2028: −$6.2 million (−31.0%). Homestead assessed values rise by up to 3% a year (never above each home's just value); all other property stays at its 2026 taxable value.
| Year | Homestead taxable value | Other taxable value | Total taxable value | Gross levy | Budget basis (95%) | Change from 2026 (95%) | Percent change |
|---|
| 2026 | $17,085,037,328 | $15,727,517,853 | $32,812,555,181 | $21,101,754 | $20,046,667 | — | — |
| 2027 (estimate) | $11,091,128,189 | $15,727,517,853 | $26,818,646,042 | $17,247,071 | $16,384,718 | −$3,661,949 | −18.3% |
| 2028 (estimate) | $6,915,852,574 | $15,727,517,853 | $22,643,370,427 | $14,561,952 | $13,833,854 | −$6,212,813 | −31.0% |
If homestead assessed values stay at 2026 levels
| Year | Homestead taxable value | Other taxable value | Total taxable value | Gross levy | Budget basis (95%) | Change from 2026 (95%) | Percent change |
|---|
| 2026 | $17,085,037,328 | $15,727,517,853 | $32,812,555,181 | $21,101,754 | $20,046,667 | — | — |
| 2027 (estimate) | $10,683,673,744 | $15,727,517,853 | $26,411,191,597 | $16,985,037 | $16,135,785 | −$3,910,881 | −19.5% |
| 2028 (estimate) | $6,315,762,848 | $15,727,517,853 | $22,043,280,701 | $14,176,034 | $13,467,232 | −$6,579,434 | −32.8% |
Law enforcement MSTU (0.8531 mills)
A municipal services taxing unit for law enforcement, paid on 142,744 parcels in parts of unincorporated Brevard County and in the towns of Grant-Valkaria, Malabar and Palm Shores. Estimated change by 2028: −$7.6 million (−31.4%). Homestead assessed values rise by up to 3% a year (never above each home's just value); all other property stays at its 2026 taxable value.
| Year | Homestead taxable value | Other taxable value | Total taxable value | Gross levy | Budget basis (95%) | Change from 2026 (95%) | Percent change |
|---|
| 2026 | $16,136,276,111 | $13,733,612,513 | $29,869,888,624 | $25,482,002 | $24,207,902 | — | — |
| 2027 (estimate) | $10,609,910,229 | $13,733,612,513 | $24,343,522,742 | $20,767,459 | $19,729,086 | −$4,478,816 | −18.5% |
| 2028 (estimate) | $6,746,889,736 | $13,733,612,513 | $20,480,502,249 | $17,471,916 | $16,598,321 | −$7,609,581 | −31.4% |
If homestead assessed values stay at 2026 levels
| Year | Homestead taxable value | Other taxable value | Total taxable value | Gross levy | Budget basis (95%) | Change from 2026 (95%) | Percent change |
|---|
| 2026 | $16,136,276,111 | $13,733,612,513 | $29,869,888,624 | $25,482,002 | $24,207,902 | — | — |
| 2027 (estimate) | $10,223,357,587 | $13,733,612,513 | $23,956,970,100 | $20,437,691 | $19,415,807 | −$4,792,095 | −19.8% |
| 2028 (estimate) | $6,169,029,274 | $13,733,612,513 | $19,902,641,787 | $16,978,944 | $16,129,997 | −$8,077,905 | −33.4% |
Recreation District 1 MSTU (0.4173 mills)
A municipal services taxing unit for parks and recreation, paid on 60,223 parcels in parts of unincorporated Brevard County and in the City of Titusville. Estimated change by 2028: −$1.2 million (−38.6%). Homestead assessed values rise by up to 3% a year (never above each home's just value); all other property stays at its 2026 taxable value.
| Year | Homestead taxable value | Other taxable value | Total taxable value | Gross levy | Budget basis (95%) | Change from 2026 (95%) | Percent change |
|---|
| 2026 | $3,719,010,708 | $4,185,536,970 | $7,904,547,678 | $3,298,568 | $3,133,639 | — | — |
| 2027 (estimate) | $1,683,551,635 | $4,185,536,970 | $5,869,088,605 | $2,449,171 | $2,326,712 | −$806,927 | −25.8% |
| 2028 (estimate) | $667,643,241 | $4,185,536,970 | $4,853,180,211 | $2,025,232 | $1,923,970 | −$1,209,669 | −38.6% |
If homestead assessed values stay at 2026 levels
| Year | Homestead taxable value | Other taxable value | Total taxable value | Gross levy | Budget basis (95%) | Change from 2026 (95%) | Percent change |
|---|
| 2026 | $3,719,010,708 | $4,185,536,970 | $7,904,547,678 | $3,298,568 | $3,133,639 | — | — |
| 2027 (estimate) | $1,609,071,262 | $4,185,536,970 | $5,794,608,232 | $2,418,090 | $2,297,186 | −$836,454 | −26.7% |
| 2028 (estimate) | $595,995,269 | $4,185,536,970 | $4,781,532,239 | $1,995,333 | $1,895,567 | −$1,238,073 | −39.5% |
Road and Bridge District 1 MSTU (0.4863 mills)
A municipal services taxing unit for road and bridge maintenance, paid on 43,451 parcels in parts of unincorporated Brevard County and in the City of Cocoa. Estimated change by 2028: −$940,300 (−43.8%). Homestead assessed values rise by up to 3% a year (never above each home's just value); all other property stays at its 2026 taxable value.
| Year | Homestead taxable value | Other taxable value | Total taxable value | Gross levy | Budget basis (95%) | Change from 2026 (95%) | Percent change |
|---|
| 2026 | $2,531,356,444 | $2,119,536,655 | $4,650,893,099 | $2,261,729 | $2,148,643 | — | — |
| 2027 (estimate) | $1,192,736,555 | $2,119,536,655 | $3,312,273,210 | $1,610,758 | $1,530,221 | −$618,422 | −28.8% |
| 2028 (estimate) | $495,999,308 | $2,119,536,655 | $2,615,535,963 | $1,271,935 | $1,208,338 | −$940,304 | −43.8% |
If homestead assessed values stay at 2026 levels
| Year | Homestead taxable value | Other taxable value | Total taxable value | Gross levy | Budget basis (95%) | Change from 2026 (95%) | Percent change |
|---|
| 2026 | $2,531,356,444 | $2,119,536,655 | $4,650,893,099 | $2,261,729 | $2,148,643 | — | — |
| 2027 (estimate) | $1,138,766,731 | $2,119,536,655 | $3,258,303,386 | $1,584,513 | $1,505,287 | −$643,356 | −29.9% |
| 2028 (estimate) | $441,143,812 | $2,119,536,655 | $2,560,680,467 | $1,245,259 | $1,182,996 | −$965,647 | −44.9% |
North Brevard Recreation District 1 voted levy (0.3138 mills)
Paid on 41,266 parcels in parts of unincorporated Brevard County and in the City of Titusville. Estimated change by 2028: −$619,900 (−35.8%). Homestead assessed values rise by up to 3% a year (never above each home's just value); all other property stays at its 2026 taxable value.
| Year | Homestead taxable value | Other taxable value | Total taxable value | Gross levy | Budget basis (95%) | Change from 2026 (95%) | Percent change |
|---|
| 2026 | $2,593,882,069 | $3,214,524,014 | $5,808,406,083 | $1,822,678 | $1,731,544 | — | — |
| 2027 (estimate) | $1,218,349,121 | $3,214,524,014 | $4,432,873,135 | $1,391,036 | $1,321,484 | −$410,060 | −23.7% |
| 2028 (estimate) | $514,381,709 | $3,214,524,014 | $3,728,905,723 | $1,170,131 | $1,111,624 | −$619,920 | −35.8% |
If homestead assessed values stay at 2026 levels
| Year | Homestead taxable value | Other taxable value | Total taxable value | Gross levy | Budget basis (95%) | Change from 2026 (95%) | Percent change |
|---|
| 2026 | $2,593,882,069 | $3,214,524,014 | $5,808,406,083 | $1,822,678 | $1,731,544 | — | — |
| 2027 (estimate) | $1,164,362,725 | $3,214,524,014 | $4,378,886,739 | $1,374,095 | $1,305,390 | −$426,154 | −24.6% |
| 2028 (estimate) | $458,957,761 | $3,214,524,014 | $3,673,481,775 | $1,152,739 | $1,095,102 | −$636,442 | −36.8% |
Recreation District 4 maintenance MSTU (0.4948 mills)
A municipal services taxing unit for parks and recreation, paid on 38,892 parcels in parts of unincorporated Brevard County and in the cities of Cocoa and Rockledge. Estimated change by 2028: −$996,100 (−29.7%). Homestead assessed values rise by up to 3% a year (never above each home's just value); all other property stays at its 2026 taxable value.
| Year | Homestead taxable value | Other taxable value | Total taxable value | Gross levy | Budget basis (95%) | Change from 2026 (95%) | Percent change |
|---|
| 2026 | $3,052,845,222 | $4,086,677,239 | $7,139,522,461 | $3,532,636 | $3,356,004 | — | — |
| 2027 (estimate) | $1,721,428,034 | $4,086,677,239 | $5,808,105,273 | $2,873,850 | $2,730,158 | −$625,846 | −18.6% |
| 2028 (estimate) | $933,684,473 | $4,086,677,239 | $5,020,361,712 | $2,484,075 | $2,359,871 | −$996,133 | −29.7% |
If homestead assessed values stay at 2026 levels
| Year | Homestead taxable value | Other taxable value | Total taxable value | Gross levy | Budget basis (95%) | Change from 2026 (95%) | Percent change |
|---|
| 2026 | $3,052,845,222 | $4,086,677,239 | $7,139,522,461 | $3,532,636 | $3,356,004 | — | — |
| 2027 (estimate) | $1,652,565,444 | $4,086,677,239 | $5,739,242,683 | $2,839,777 | $2,697,788 | −$658,216 | −19.6% |
| 2028 (estimate) | $846,725,026 | $4,086,677,239 | $4,933,402,265 | $2,441,047 | $2,318,995 | −$1,037,009 | −30.9% |
Road and Bridge District 4 MSTU (0.2176 mills)
A municipal services taxing unit for road and bridge maintenance, paid on 34,244 parcels in parts of unincorporated Brevard County. Estimated change by 2028: −$641,500 (−31.3%). Homestead assessed values rise by up to 3% a year (never above each home's just value); all other property stays at its 2026 taxable value.
| Year | Homestead taxable value | Other taxable value | Total taxable value | Gross levy | Budget basis (95%) | Change from 2026 (95%) | Percent change |
|---|
| 2026 | $5,650,012,735 | $4,258,906,137 | $9,908,918,872 | $2,156,181 | $2,048,372 | — | — |
| 2027 (estimate) | $3,941,898,717 | $4,258,906,137 | $8,200,804,854 | $1,784,495 | $1,695,270 | −$353,101 | −17.2% |
| 2028 (estimate) | $2,546,704,782 | $4,258,906,137 | $6,805,610,919 | $1,480,901 | $1,406,856 | −$641,516 | −31.3% |
If homestead assessed values stay at 2026 levels
| Year | Homestead taxable value | Other taxable value | Total taxable value | Gross levy | Budget basis (95%) | Change from 2026 (95%) | Percent change |
|---|
| 2026 | $5,650,012,735 | $4,258,906,137 | $9,908,918,872 | $2,156,181 | $2,048,372 | — | — |
| 2027 (estimate) | $3,809,699,455 | $4,258,906,137 | $8,068,605,592 | $1,755,729 | $1,667,942 | −$380,430 | −18.6% |
| 2028 (estimate) | $2,339,414,322 | $4,258,906,137 | $6,598,320,459 | $1,435,795 | $1,364,005 | −$684,367 | −33.4% |
Road and Bridge District 2 MSTU (0.1648 mills)
A municipal services taxing unit for road and bridge maintenance, paid on 28,154 parcels in parts of unincorporated Brevard County. Estimated change by 2028: −$314,500 (−28.6%). Homestead assessed values rise by up to 3% a year (never above each home's just value); all other property stays at its 2026 taxable value.
| Year | Homestead taxable value | Other taxable value | Total taxable value | Gross levy | Budget basis (95%) | Change from 2026 (95%) | Percent change |
|---|
| 2026 | $3,586,263,619 | $3,448,258,114 | $7,034,521,733 | $1,159,289 | $1,101,325 | — | — |
| 2027 (estimate) | $2,419,877,169 | $3,448,258,114 | $5,868,135,283 | $967,069 | $918,715 | −$182,609 | −16.6% |
| 2028 (estimate) | $1,577,538,847 | $3,448,258,114 | $5,025,796,961 | $828,251 | $786,839 | −$314,486 | −28.6% |
If homestead assessed values stay at 2026 levels
| Year | Homestead taxable value | Other taxable value | Total taxable value | Gross levy | Budget basis (95%) | Change from 2026 (95%) | Percent change |
|---|
| 2026 | $3,586,263,619 | $3,448,258,114 | $7,034,521,733 | $1,159,289 | $1,101,325 | — | — |
| 2027 (estimate) | $2,329,236,759 | $3,448,258,114 | $5,777,494,873 | $952,131 | $904,525 | −$196,800 | −17.9% |
| 2028 (estimate) | $1,439,960,525 | $3,448,258,114 | $4,888,218,639 | $805,578 | $765,300 | −$336,025 | −30.5% |
Merritt Island Recreation District 2 MSTU (0.3508 mills)
A municipal services taxing unit for parks and recreation, paid on 21,998 parcels in parts of unincorporated Brevard County. Estimated change by 2028: −$572,400 (−31.5%). Homestead assessed values rise by up to 3% a year (never above each home's just value); all other property stays at its 2026 taxable value.
| Year | Homestead taxable value | Other taxable value | Total taxable value | Gross levy | Budget basis (95%) | Change from 2026 (95%) | Percent change |
|---|
| 2026 | $2,967,452,265 | $2,490,109,024 | $5,457,561,289 | $1,914,513 | $1,818,787 | — | — |
| 2027 (estimate) | $1,977,372,055 | $2,490,109,024 | $4,467,481,079 | $1,567,192 | $1,488,833 | −$329,954 | −18.1% |
| 2028 (estimate) | $1,249,840,970 | $2,490,109,024 | $3,739,949,994 | $1,311,974 | $1,246,376 | −$572,411 | −31.5% |
If homestead assessed values stay at 2026 levels
| Year | Homestead taxable value | Other taxable value | Total taxable value | Gross levy | Budget basis (95%) | Change from 2026 (95%) | Percent change |
|---|
| 2026 | $2,967,452,265 | $2,490,109,024 | $5,457,561,289 | $1,914,513 | $1,818,787 | — | — |
| 2027 (estimate) | $1,901,889,383 | $2,490,109,024 | $4,391,998,407 | $1,540,713 | $1,463,677 | −$355,109 | −19.5% |
| 2028 (estimate) | $1,137,781,323 | $2,490,109,024 | $3,627,890,347 | $1,272,664 | $1,209,031 | −$609,756 | −33.5% |
Port St. John/Canaveral Groves Recreation MSTU (0.3572 mills)
A municipal services taxing unit for parks and recreation, paid on 15,228 parcels in parts of unincorporated Brevard County. Estimated change by 2028: −$252,300 (−46.5%). Homestead assessed values rise by up to 3% a year (never above each home's just value); all other property stays at its 2026 taxable value.
| Year | Homestead taxable value | Other taxable value | Total taxable value | Gross levy | Budget basis (95%) | Change from 2026 (95%) | Percent change |
|---|
| 2026 | $818,873,761 | $779,658,566 | $1,598,532,327 | $570,996 | $542,446 | — | — |
| 2027 (estimate) | $302,422,368 | $779,658,566 | $1,082,080,934 | $386,519 | $367,193 | −$175,253 | −32.3% |
| 2028 (estimate) | $75,403,604 | $779,658,566 | $855,062,170 | $305,428 | $290,157 | −$252,289 | −46.5% |
If homestead assessed values stay at 2026 levels
| Year | Homestead taxable value | Other taxable value | Total taxable value | Gross levy | Budget basis (95%) | Change from 2026 (95%) | Percent change |
|---|
| 2026 | $818,873,761 | $779,658,566 | $1,598,532,327 | $570,996 | $542,446 | — | — |
| 2027 (estimate) | $289,293,724 | $779,658,566 | $1,068,952,290 | $381,830 | $362,738 | −$179,708 | −33.1% |
| 2028 (estimate) | $67,680,468 | $779,658,566 | $847,339,034 | $302,670 | $287,536 | −$254,910 | −47.0% |
Road and Bridge District 3 MSTU (0.1855 mills)
A municipal services taxing unit for road and bridge maintenance, paid on 13,919 parcels in parts of unincorporated Brevard County. Estimated change by 2028: −$123,000 (−21.3%). Homestead assessed values rise by up to 3% a year (never above each home's just value); all other property stays at its 2026 taxable value.
| Year | Homestead taxable value | Other taxable value | Total taxable value | Gross levy | Budget basis (95%) | Change from 2026 (95%) | Percent change |
|---|
| 2026 | $1,396,075,978 | $1,881,658,957 | $3,277,734,935 | $608,020 | $577,619 | — | — |
| 2027 (estimate) | $955,609,168 | $1,881,658,957 | $2,837,268,125 | $526,313 | $499,998 | −$77,621 | −13.4% |
| 2028 (estimate) | $698,141,500 | $1,881,658,957 | $2,579,800,457 | $478,553 | $454,625 | −$122,994 | −21.3% |
If homestead assessed values stay at 2026 levels
| Year | Homestead taxable value | Other taxable value | Total taxable value | Gross levy | Budget basis (95%) | Change from 2026 (95%) | Percent change |
|---|
| 2026 | $1,396,075,978 | $1,881,658,957 | $3,277,734,935 | $608,020 | $577,619 | — | — |
| 2027 (estimate) | $924,016,130 | $1,881,658,957 | $2,805,675,087 | $520,453 | $494,430 | −$83,189 | −14.4% |
| 2028 (estimate) | $645,078,770 | $1,881,658,957 | $2,526,737,727 | $468,710 | $445,274 | −$132,344 | −22.9% |
Road and Bridge District 5 MSTU (0.2887 mills)
A municipal services taxing unit for road and bridge maintenance, paid on 9,074 parcels in parts of unincorporated Brevard County. Estimated change by 2028: −$192,500 (−28.9%). Homestead assessed values rise by up to 3% a year (never above each home's just value); all other property stays at its 2026 taxable value.
| Year | Homestead taxable value | Other taxable value | Total taxable value | Gross levy | Budget basis (95%) | Change from 2026 (95%) | Percent change |
|---|
| 2026 | $1,319,918,154 | $1,106,895,380 | $2,426,813,534 | $700,621 | $665,590 | — | — |
| 2027 (estimate) | $915,043,334 | $1,106,895,380 | $2,021,938,714 | $583,734 | $554,547 | −$111,043 | −16.7% |
| 2028 (estimate) | $618,091,013 | $1,106,895,380 | $1,724,986,393 | $498,004 | $473,103 | −$192,487 | −28.9% |
If homestead assessed values stay at 2026 levels
| Year | Homestead taxable value | Other taxable value | Total taxable value | Gross levy | Budget basis (95%) | Change from 2026 (95%) | Percent change |
|---|
| 2026 | $1,319,918,154 | $1,106,895,380 | $2,426,813,534 | $700,621 | $665,590 | — | — |
| 2027 (estimate) | $880,155,270 | $1,106,895,380 | $1,987,050,650 | $573,662 | $544,978 | −$120,612 | −18.1% |
| 2028 (estimate) | $563,399,641 | $1,106,895,380 | $1,670,295,021 | $482,214 | $458,103 | −$207,487 | −31.2% |
Road and Bridge District 4 North Beaches MSTU (0.1842 mills)
A municipal services taxing unit for road and bridge maintenance, paid on 3,280 parcels in parts of unincorporated Brevard County. Estimated change by 2028: −$51,400 (−29.4%). Homestead assessed values rise by up to 3% a year (never above each home's just value); all other property stays at its 2026 taxable value.
| Year | Homestead taxable value | Other taxable value | Total taxable value | Gross levy | Budget basis (95%) | Change from 2026 (95%) | Percent change |
|---|
| 2026 | $577,041,657 | $421,040,960 | $998,082,617 | $183,847 | $174,654 | — | — |
| 2027 (estimate) | $411,169,603 | $421,040,960 | $832,210,563 | $153,293 | $145,629 | −$29,026 | −16.6% |
| 2028 (estimate) | $283,593,525 | $421,040,960 | $704,634,485 | $129,794 | $123,304 | −$51,350 | −29.4% |
If homestead assessed values stay at 2026 levels
| Year | Homestead taxable value | Other taxable value | Total taxable value | Gross levy | Budget basis (95%) | Change from 2026 (95%) | Percent change |
|---|
| 2026 | $577,041,657 | $421,040,960 | $998,082,617 | $183,847 | $174,654 | — | — |
| 2027 (estimate) | $397,072,174 | $421,040,960 | $818,113,134 | $150,696 | $143,162 | −$31,493 | −18.0% |
| 2028 (estimate) | $260,240,134 | $421,040,960 | $681,281,094 | $125,492 | $119,217 | −$55,437 | −31.7% |
Road and Bridge District 4 Merritt Island MSTU (0.0964 mills)
A municipal services taxing unit for road and bridge maintenance, paid on 286 parcels in parts of unincorporated Brevard County. Estimated change by 2028: −$2,800 (−11.6%). Homestead assessed values rise by up to 3% a year (never above each home's just value); all other property stays at its 2026 taxable value.
| Year | Homestead taxable value | Other taxable value | Total taxable value | Gross levy | Budget basis (95%) | Change from 2026 (95%) | Percent change |
|---|
| 2026 | $200,273,541 | $66,609,400 | $266,882,941 | $25,728 | $24,441 | — | — |
| 2027 (estimate) | $184,951,092 | $66,609,400 | $251,560,492 | $24,250 | $23,038 | −$1,403 | −5.7% |
| 2028 (estimate) | $169,307,564 | $66,609,400 | $235,916,964 | $22,742 | $21,605 | −$2,836 | −11.6% |
If homestead assessed values stay at 2026 levels
| Year | Homestead taxable value | Other taxable value | Total taxable value | Gross levy | Budget basis (95%) | Change from 2026 (95%) | Percent change |
|---|
| 2026 | $200,273,541 | $66,609,400 | $266,882,941 | $25,728 | $24,441 | — | — |
| 2027 (estimate) | $179,471,262 | $66,609,400 | $246,080,662 | $23,722 | $22,536 | −$1,905 | −7.8% |
| 2028 (estimate) | $158,544,452 | $66,609,400 | $225,153,852 | $21,705 | $20,620 | −$3,822 | −15.6% |
What drives the estimate
As with the cities and towns, the size of the change depends mostly on how much of the taxable value comes from homesteads. Property without a homestead exemption, such as rentals, businesses, second homes and vacant land, keeps its taxable value under the amendment.
Countywide, homesteads make up 45.0% of the taxable value for the countywide levies in 2026. Within the environmentally endangered lands area, they make up 45.0%, so the estimated percentage change for that levy is smaller. Among the 15 cities and towns that levy a property tax, the homestead share ranges from 21.1% to 67.4%.
The table below shows where the change in the countywide taxable value comes from. Unincorporated Brevard County has 40.6% of the county's taxable value and accounts for an estimated 42.2% of the change. The City of Palm Bay has 14.8% of the county's taxable value and accounts for an estimated 19.8% of the change.
| Area | County taxable value, 2026 | Share of county taxable value | Homestead share of area's taxable value | Change in area's taxable value by 2028 | Share of countywide change |
|---|
| Unincorporated Brevard County | $28,547,883,011 | 40.6% | 53.5% | −31.1% | 42.2% |
| City of Palm Bay | $10,396,821,052 | 14.8% | 44.9% | −40.1% | 19.8% |
| City of Melbourne | $8,390,977,487 | 11.9% | 30.6% | −23.2% | 9.2% |
| City of Titusville | $3,821,418,442 | 5.4% | 37.6% | −31.7% | 5.8% |
| City of West Melbourne | $3,289,855,574 | 4.7% | 35.5% | −27.2% | 4.3% |
| City of Cocoa Beach | $3,278,219,548 | 4.7% | 30.7% | −16.7% | 2.6% |
| City of Rockledge | $2,766,519,097 | 3.9% | 43.1% | −33.8% | 4.4% |
| City of Cape Canaveral | $2,099,632,333 | 3.0% | 21.1% | −15.0% | 1.5% |
| City of Cocoa | $1,711,414,226 | 2.4% | 27.6% | −21.4% | 1.7% |
| City of Satellite Beach | $1,649,849,145 | 2.3% | 58.6% | −31.3% | 2.5% |
| City of Indian Harbour Beach | $1,477,353,975 | 2.1% | 51.4% | −25.5% | 1.8% |
| Town of Grant-Valkaria | $842,320,846 | 1.2% | 67.4% | −39.7% | 1.6% |
| Town of Melbourne Beach | $715,802,536 | 1.0% | 60.2% | −23.8% | 0.8% |
| Town of Indialantic | $714,760,820 | 1.0% | 52.8% | −22.3% | 0.8% |
| Town of Malabar | $426,976,119 | 0.6% | 60.3% | −34.4% | 0.7% |
| Town of Palm Shores | $129,749,888 | 0.2% | 38.6% | −27.8% | 0.2% |
| Town of Melbourne Village | $79,787,102 | 0.1% | 50.2% | −38.4% | 0.1% |
Estimates use homestead assessed values rising by up to 3% a year, capped at just value. Areas are based on each parcel's tax district.
Property taxes are one of several revenue sources
Florida counties also receive money from other sources. Depending on the county, these can include state revenue sharing, the local government half-cent sales tax, local option sales and fuel taxes, communications services taxes, non-ad valorem assessments, franchise fees, charges for services, and state and federal grants. The mix differs from county to county. Brevard County's adopted budget shows its full set of revenue sources and how much each provides.
The Brevard County Library District, the Florida Inland Navigation District, the Sebastian Inlet District, the water management district and the School Board levy their own property taxes. They are separate taxing authorities and are not included on this page.
Limitations of these estimates
- Values will change. Market values, new construction and demolitions will all change the county's taxable value. Here, property without a homestead exemption stays at its 2026 value, and homestead assessed values either stay flat or rise by up to 3% a year, but not above each home's 2026 just value. Homes already assessed at their just value don't rise at all, and just values will themselves change with the market. The Save Our Homes cap for 2026 was 2.7%.
- The number of homesteads will change. When a homestead sells, its assessed value resets to market value for the new owner. New owners may or may not apply for a homestead exemption. Owners who were not Florida residents on Dec. 31, 2026, receive a $50,000 non-school exemption instead of the larger amounts. None of these changes are modeled.
- Tax rates may change. The county commission sets the county's millage rates each year. These estimates hold the 2025 rates constant to show the effect of the exemption alone.
- Annexations move property from unincorporated areas into cities, which changes the tax base of county levies that apply only in some areas. They are not modeled.
- Other parts of Amendment 3 are not modeled, including the new 5% annual cap on non-school assessment increases for property without a homestead exemption.
- Discounts and unpaid taxes. Property owners who pay early get a discount under section 197.162, Florida Statutes: 4% in November, 3% in December, 2% in January and 1% in February, with no discount in March. Some taxes are paid late or not at all, and value adjustment board decisions can lower a property's value after the roll is certified. Section 200.065, Florida Statutes, requires taxing authorities to use at least 95% of their taxable value when setting tax rates, and the Florida Department of Revenue's 2026 TRIM Compliance Workbook says each millage rate must include at least 95% of ad valorem proceeds in the budget. This page shows both the gross levy and 95% of it, called the budget basis. Actual collections vary from year to year and can be above or below 95%.
- Real property only. These figures cover land and buildings on the tax roll. Taxes on tangible personal property, such as business equipment, and on centrally assessed property, such as railroads, are not included. That property has no homestead exemption, so including it would add revenue that Amendment 3 does not change.
- Collection and assessment costs are not subtracted. Commissions paid to the tax collector and the county's share of the property appraiser's budget are not included.
- Operating millage only. Any voter-approved debt service millage is not included.
- Parcel locations come from the tax district codes on the same tax roll.
- This page does not predict budgets, services or how Brevard County may respond. For official figures, see Brevard County's budget documents and the Brevard County Property Appraiser.
Sources and method
Property values and exemptions: The Brevard County Property Appraiser's 2026 final tax roll, as published by the Florida Department of Revenue. Tax rates: the 2025 millage rates the Florida Department of Revenue posts for Brevard County (2026 rates by tax district were not readily available). Parcel tax districts: the tax district codes on the same tax roll.
For each homestead, the estimated taxable value is its assessed value minus the new homestead exemption ($150,000 in 2027, $250,000 in 2028) and any other exemptions, but not less than zero. The gross levy is total taxable value times the millage rate, for the parcels where each levy applies. The budget basis is 95% of the gross levy.
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