21%
Of property-tax revenue
About 21% of the city’s roughly $149M in FY26 property-tax revenue.
West Palm Beach Firefighters
Vote No on Amendment 3.
Firefighters support tax relief for all West Palm Beach homeowners; however,
Amendment 3 hurts public safety.
Although schools are carved out, Fire, EMS, and police are not protected. West Palm Beach stands to lose $31M+ a year in city revenue, with no dedicated replacement plan to fund those who answer 911.
Vote No on Amendment 3The ask
Firefighters urge a No vote
Firefighters support tax relief for all West Palm Beach homeowners; however, Amendment 3 hurts public safety. Firefighters urge a No vote on Amendment 3 because the measure shrinks the city’s ability to fund fire, EMS, and police without a real plan to replace that money. A No vote clears the path for real, logical tax reform that can be implemented while protecting public safety.
$149M
FY26 property taxes
Roughly the City of West Palm Beach property-tax revenue in the FY26 budget.
52.6%
Of the General Fund
Property taxes make up about 52.6% of the city’s General Fund, the same fund that pays for West Palm Beach Fire Rescue, EMS, and Police.
Source: Palm Beach County Property Appraiser figures (released June 2026; reported in the Palm Beach Post city-by-city table). FY26 context: City of West Palm Beach FY26 Budget in Brief.
The exemption
Schools are protected. Public safety is not.
Amendment 3’s big new homestead exemption applies to non-school taxes. School taxes keep the narrower exemption structure. City millage that funds fire, EMS, and police does not get that carve-out.
Protected
Schools
School taxes keep the narrower exemption structure.
Not protected
Fire, EMS, and police
City revenue that funds fire, EMS, and police reduced.
Fire Assessment Fee
A fire fee cannot backfill $31M+
The Fire Assessment Fee is a separate charge that helps fund part of the city's fire protection services. However, it can not be used to fund EMS and does not completely fund fire protection services.
If Amendment 3 cuts $31M+ from city property taxes, pressure will grow to raise other local revenues, including the Fire Assessment Fee, to try to backfill fire costs. That still leaves EMS and police exposed on the General Fund side. Raising a flat or parcel-based fire fee to compensate hits lower-income areas the hardest. Those households get less benefit from a bigger homestead exemption and feel fee increases more.
Tax relief that shifts the bill onto fees is not real relief for the households
already stretched thin.
Today’s Fire Assessment brings in about $8.7M. It cannot backfill a $31M+ ad valorem hit, and it does not cover EMS or police.
$8.7M
Fire Assessment today
About what today’s Fire Assessment brings in. It does not cover EMS or police.
$31M+
Property-tax revenue at risk
The ad valorem anticipated if amendment 3 passes.
November 2026 ballot
What Amendment 3 changes
-
2027 then 2028
Non-school homestead exemption increases
The non-school homestead exemption moves to $150,000 in 2027 and $250,000 in 2028.
-
Non-homestead
Assessment-growth cap drops from 10% to 5%
The cap on non-homestead assessment growth falls from 10% to 5%.
-
Jan. 1, 2027
Effective if voters approve it
The changes take effect Jan. 1, 2027, if Amendment 3 is approved on the November 2026 ballot.
FAQ
Direct answers
Does Amendment 3 eliminate West Palm Beach Fire?
No. It does not close West Palm Beach Fire or require service be provided by another entity. It reduces the city’s property-tax revenue, the same revenue that pays for fire, EMS, and police.
That loss could lead to reduced staffing and less resources availble to answer 911 calls. With no plan or dedicated revenue replacement written in the amendement, West Palm Beach Firefigthers are left trying to accomplish more with less.
Does it guarantee today’s staffing or response capacity?
No. Amendment 3 does not protect today’s staffing, units, or the ability to keep answering calls the way the city does now.
It shrinks city property-tax revenue without a plan to replace that money. Fewer dollars in the General Fund put pressure on the people who respond when residents call.
Is there a dedicated replacement formula for Fire Rescue or EMS?
No. The measure does not include a dedicated replacement formula for West Palm Beach Fire Department or EMS.
The $31M+ figure is lost city property-tax revenue. Nothing on the ballot assigns a recurring revenue source to put that money back into fire or EMS.
Do firefighters oppose all tax relief?
No. Firefighters support tax relief for all West Palm Beach homeowners. Amendment 3 is right idea with poor implementation that will hurts public safety.
A No vote clears the path for real, logical tax reform that can be implemented while protecting public safety. Support tax relief that does not gut the funding base for West Palm Beach fire, EMS, and police.
Is schools funding safe under amendment 3?
Yes. Amendment 3’s big new homestead exemption applies to non-school taxes. School taxes keep the narrower exemption structure.
City millage that funds fire, EMS, and police does not get that carve-out. Schools are protected. Public safety is not.
Can the Fire Assessment Fee backfill the $31M+ hit?
No. Today’s Fire Assessment brings in about $8.7M. It is a separate charge that helps fund fire services. It does not fully fund fire and can not be used to fund EMS at all. It simply cannot backfill a $31M+ ad valorem hit.
If pressure grows to raise that fee to chase the gap, a flat or parcel-based increase hits lower-income areas the hardest. Those households get less benefit from a bigger homestead exemption and feel fee increases more. Tax relief that shifts the bill onto fees is not real relief for the households already stretched thin.
What is the impact to West Palm Beach's bottomline?
Under the 2028 ($250,000 exemption) assumptions, the City of West Palm Beach stands to lose $31M+ a year in property-tax revenue. That is about 21% of the city’s roughly $149M in FY26 property-tax revenue.
Property taxes make up about 52.6% of the city’s General Fund, the same fund that pays for West Palm Beach Fire Rescue, EMS, and Police. The revenue-loss figure comes from Palm Beach County Property Appraiser figures released in June 2026 and reported in the Palm Beach Post city-by-city table. The FY26 context is the City of West Palm Beach FY26 Budget in Brief.
What does Amendment 3 change, and when?
If voters approve Amendment 3 on the November 2026 ballot, the changes take effect Jan. 1, 2027. The non-school homestead exemption moves to $150,000 in 2027 and $250,000 in 2028.
The cap on non-homestead assessment growth falls from 10% to 5%. Those changes hit non-school taxes. They do not come with a replacement for city fire, EMS, and police funding.
Vote No on Amendment 3
Vote No.
Firefighters urge a No vote on Amendment 3 so West Palm Beach can pursue real, logical tax reform that still protects funding for fire, EMS, and police. Support tax relief that does not gut the funding base for West Palm Beach fire, EMS, and police. Any tax cut should come with a recurring plan to keep first responders funded, not a scramble to raise Fire Assessment Fees that will still fall short.
Yard signs
Request a Vote No yard sign
Put a Vote No sign where your neighbors will see it. Firefighters will follow up with the name and address you send.
Sources
Where these figures come from
Revenue figures on this page are for the City of West Palm Beach.