Office of Economic & Demographic Research
The Florida Legislature

Subscribe to this page(?)

County and Municipal Revenue Estimates

Two sets of data are required by the Department of Revenue's Office of Tax Research to calculate annual county and municipal revenue estimates. First, the most recent annual population estimates, which have been adjusted for annexations and incorporations, are needed from EDR to begin the process. Second, the official Measures Affecting Revenues adopted by the Revenue Estimating Conference (REC) at the conclusion of each Legislative Session is also required prior to completing the estimates. The Measures embody the fiscal impacts to state and local revenues resulting from enacted legislation during the most recent legislative session. Historically, the release of adjusted population estimates has occurred during early to mid-June. Generally, the completion of the Measures has occurred no later than the end of June, and the subsequent release of revenue estimates has occurred within the July to August timeframe. However, past special legislative sessions to finalize the state budget have delayed this process.

The REC met on July 10th and adopted the 2026 Measures Affecting Revenues. Furthermore, the REC will hold a series of estimating conferences between July 10th and August 14th to develop revenue and resource-demand estimates needed to ensure that Florida meets its constitutional balanced budget requirement. Included in this summer schedule are specific conferences to update forecasts for several revenue sources, which impact state revenues shared with local governments. These conferences are:

• Gross Receipts & Communications Services Tax (CST) on Friday, July 24th
• Transportation Revenues on Thursday, July 30th
• Fiscally Constrained Counties on Tuesday, August 11th
• General Revenue on Friday, August 14th

Due to this schedule, local revenue estimates will not be available until August.

The 2025 Local Government Financial Information Handbook (February 2026) has been published and includes the FY 2025-26 county and municipal revenue estimates. Local government officials interested in revenue estimates for FY 2025-26 or a prior fiscal year should consult the relevant annual edition of the Local Government Financial Information Handbook.

Additionally, local officials can also view and download files from the Department of Revenue's Office of Tax Research's Collections and Distributions webpage, which may provide an indication of how state and local tax collections and distributions are trending locally.

Local officials having questions about Local Option Tax Rates by County or Population Estimates Used for State Revenue Sharing tables should contact EDR's Steven O'Cain at 850-717-0470 or ocain.steve@leg.state.fl.us.

The Department of Revenue's Office of Tax Research has now released all FY 2026-27 revenue estimates. Please note that estimates may be revised in the future if errors are discovered and revisions become necessary.

Local officials having questions about their jurisdiction's revenue estimates should contact the appropriate Office of Tax Research economist listed below.

Communications Services Tax: contact Devlin Irwin at 850-717-6373 or Devlin.Irwin@floridarevenue.com

County Revenue Sharing, Municipal Revenue Sharing, Local Government Half-cent Sales Tax: contact Matthew Cutillo at 850-717-7788 or Matthew.Cutillo@floridarevenue.com

Local Discretionary Sales Surtax: contact Matthew Cutillo at 850-717-7788 or Matthew.Cutillo@floridarevenue.com

Constitutional Fuel Tax, County Fuel Tax, Local Option Fuel Taxes, Ninth-Cent Fuel Tax: contact Tom Parks at 850-717-7200 or Tom.Parks@floridarevenue.com

Estimates of Taxable Sales Reported by Transient Rental Facilities: contact Tom Parks at 850-717-7200 or Tom.Parks@floridarevenue.com

Last Revised: September 4, 2026