New Orange County Mayor Faces $275 Million Tax Cut Gap

Tiffany Moore Russell will lead Orange County as its first Black woman mayor. She faces an immediate financial challenge caused by Amendment 3, a package of property tax reductions that Florida voters approved with 62% support. The measure will lower the assessed value of local homes, creating a significant gap in county revenue.

The constitutional amendment changes how state homestead exemptions are calculated. Currently, the limit is $50,000. Starting next year, that limit will rise to $150,000. In 2028, it will increase again to $250,000. By that time, homeowners will pay property taxes as if their homes were worth $250,000 less than their actual value. County staff estimate this change will reduce Orange County property tax revenues by $275 million by fiscal year 2028-29.

Moore Russell said her transition team will focus on three priorities: effective government, opportunity, and quality of life. She described these goals as intentionally broad to avoid predetermined answers. “We need to ask questions. We need to listen. And we need to understand the challenges and opportunities before us,” she said. She plans to rely on existing staff to help navigate the financial impact of the new tax rules.

The revenue loss will likely require the county to reduce public services or implement new charges. Moore Russell mentioned that the county may need to halt certain hiring processes or capital improvement projects. She did not commit to specific program cuts or fees yet. “I believe we have great staff here in Orange County who [have] already been exploring the ‘what-if?’ question, and I look forward to hearing what they've been exploring so far,” she stated.

The new mayor also indicated that existing spending plans are open for review. She said “everything should be up for reconsideration.” This includes the commissioners’ recently approved spending plan for $862 million in tourist development tax revenues. Last month, Moore Russell raised concerns that the public had not enough time to digest that spending plan. She noted that Amendment 3 provides “a different perspective” that will require the county to pivot on some existing plans.

Moore Russell announced that Michael “Mike” Griffin will head her transition team. Griffin is the senior vice president of advocacy and public policy at AdventHealth. He previously worked in senior leadership at Walt Disney Parks and Resorts. Before that, he spent 25 years as a reporter and editor at the Orlando Sentinel. The mayor-elect also launched a new website where residents can find updates about her transition to the role.

Moore Russell spoke against Amendment 3 ahead of the election. Now that the measure is approved, it is a reality she must address. Her administration will work to balance the budget while maintaining essential services. The transition team will continue to analyze the data provided by county staff to determine the best path forward.