Compare cities and towns: Amendment 3 estimates

Compare cities and towns

The City of Lake City is the only city or town in Columbia County that levies a property tax. This page shows its tax base, its homesteads and the estimated change in its ad valorem revenue under Amendment 3.

These are estimates, not forecasts. They use 2026 property values and 2025 city tax rates held constant. Values, the number of homesteads and tax rates will change, and property taxes are one of several revenue sources for each city and town. Revenue is shown on a budget basis, 95% of the gross levy, to allow for early-payment discounts and unpaid taxes. Each city's page lists the full limitations.

Illustrative estimates only. These figures are meant to illustrate how Amendment 3 could affect each city and town based on current data. They are not official. For official information about a city's or town's budget, tax rate and revenue, contact that city or town directly. For official property values and exemptions, contact the Columbia County Property Appraiser.

About these numbers

Property values and exemptions: The Columbia 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 Columbia County (2026 rates by tax district were not readily available). Parcel tax districts: the tax district codes on the same tax roll.
Gross levy is taxable value times the city tax rate. The budget basis is 95% of the gross levy. Florida law requires taxing authorities to use at least 95% of taxable value when setting tax rates (s. 200.065, F.S.), and the Department of Revenue's 2026 TRIM Compliance Workbook says each millage rate must include at least 95% of ad valorem proceeds in the budget. Early-payment discounts run from 4% in November to 1% in February (s. 197.162, F.S.). Actual collections vary.
Property without a homestead exemption stays at its 2026 value. Sales, new homesteads, new construction, annexations, rate changes and Amendment 3's 5% cap on non-homestead assessments are not modeled.
Median city tax counts only the city's or town's own millage. Taxable values use each parcel's county (non-school) taxable value, which can differ from a city's own taxable value.
These figures do not describe budgets, services or how any city or town may respond. For official figures, see each city's or town's budget and the Columbia County Property Appraiser.

Compare cities and towns

Side by side

About these numbers

These estimates use 2025 tax rates