{
  "section": "taxes",
  "asOf": "2026-11-05",
  "summary": "Property tax rates that apply to a home inside the City of Cape Coral (Lee County Property Appraiser taxing district 057) for the 2026 tax year, which pays for the city's fiscal year 2027 (October 1, 2026 to September 30, 2027).",
  "sources": {
    "leepa2026": {
      "title": "Lee County Property Appraiser, 2026 Millage Rates for Lee County Florida, District 057 City of Cape Coral (page 34)",
      "url": "https://www.leepa.org/TaxRoll/Millage%20Books/2026%20Taxing%20District%20Millage%20Book.pdf",
      "asOf": "2026-10-09"
    },
    "leepa2026prelim": {
      "title": "Lee County Property Appraiser, 2026 Taxing District Millage Book (preliminary), District 057, \"Previous\" column (page 34)",
      "url": "https://www.leepa.org/TaxRoll/Millage%20Books/2026%20Taxing%20District%20Millage%20Book%20Prelim.pdf",
      "asOf": "2026-08-11"
    },
    "cityFy27Adopted": {
      "title": "City of Cape Coral, City Council Approves 2027 Budget, Maintains Millage Rate",
      "url": "https://www.capecoral.gov/news_detail_T4_R796.php",
      "asOf": "2026-10-06"
    },
    "cityFy27Proposed": {
      "title": "City of Cape Coral, City Manager Releases FY27 Proposed Budget",
      "url": "https://www.capecoral.gov/news_detail_T4_R737.php",
      "asOf": "2026-07-28"
    },
    "clips0722": {
      "title": "City of Cape Coral, Cape Clips: July 22, 2026 City Council meeting highlights",
      "url": "https://www.capecoral.gov/Documents/Document%20Hub/City%20Council%20Mtg%20Highlights/2026/Cape%20Clips%207.22.26.pdf",
      "asOf": "2026-07-23"
    },
    "clips0826": {
      "title": "City of Cape Coral, Cape Clips: August 26, 2026 City Council meeting highlights",
      "url": "https://www.capecoral.gov/Documents/Document%20Hub/City%20Council%20Mtg%20Highlights/2026/Cape%20Clips%208.26.26.pdf",
      "asOf": "2026-08-27"
    },
    "mayorLetter": {
      "title": "City of Cape Coral, Office of the Mayor, letter to the Lee County Legislative Delegation on the homestead exemption",
      "url": "https://www.capecoral.gov/Documents/Government/City%20Manager/Homestead%20Exemption%20Letter%20to%20Lee%20Delegation.pdf",
      "asOf": "2026-06-01"
    },
    "cityFy26Adopted": {
      "title": "City of Cape Coral, City Council Approves 2026 Budget, Lowers Millage Rate",
      "url": "https://www.capecoral.gov/news_detail_T4_R506.php",
      "asOf": "2025-09-30"
    },
    "electionWatch": {
      "title": "Florida Department of State, Florida Election Watch, constitutional amendments (unofficial election night results)",
      "url": "https://floridaelectionwatch.gov/Amendments",
      "asOf": "2026-11-03"
    },
    "hillsTax": {
      "title": "Hillsborough County Tax Collector, What Amendment 3 Means for Your Property Taxes",
      "url": "https://www.hillstaxfl.gov/?p=189239",
      "asOf": "2026-11-05"
    },
    "fs200065": {
      "title": "Florida Statutes, section 200.065(5)(a), maximum millage and required votes",
      "url": "https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0200/Sections/0200.065.html",
      "asOf": "2026-11-05"
    }
  },
  "headline": {
    "cityOperatingMillage": 5.1471,
    "cityOperatingMillageSource": "leepa2026",
    "districtTotalMillage": 15.3250,
    "districtTotalMillageSource": "leepa2026",
    "previousDistrictTotalMillage": 15.3806,
    "previousDistrictTotalMillageSource": "leepa2026prelim",
    "cityBudgetTotal": 1439000000,
    "cityBudgetTotalLabel": "Fiscal year 2027 adopted budget, all funds ($1.439 billion)",
    "cityBudgetTotalSource": "cityFy27Adopted",
    "generalFund": 285000000,
    "generalFundLabel": "Fiscal year 2027 proposed General Fund ($285 million)",
    "generalFundSource": "cityFy27Proposed"
  },
  "millageNote": "A mill is $1 of tax for every $1,000 of taxable value. Taxable value is the value left after exemptions; it is printed on your TRIM notice and tax bill. School taxes are figured on a different taxable value than the other taxes, because part of the homestead exemption does not apply to school taxes.",
  "authorities": [
    { "name": "Lee County General Revenue", "group": "County", "school": false, "actual": 3.7623, "rollback": 3.7292, "previous": 3.7623 },
    { "name": "Public Schools, by local school board", "group": "School", "school": true, "actual": 2.2480, "rollback": 2.2725, "previous": 2.2480 },
    { "name": "Public Schools, by state law", "group": "School", "school": true, "actual": 3.0230, "rollback": 3.1044, "previous": 3.0710 },
    { "name": "City of Cape Coral (operating)", "group": "City", "school": false, "actual": 5.1471, "rollback": 5.2174, "previous": 5.1471 },
    { "name": "City of Cape Coral parks voted debt service", "group": "City", "school": false, "actual": 0.1554, "rollback": 0.1554, "previous": 0.1608 },
    { "name": "Lee County All Hazards Protection District", "group": "County", "school": false, "actual": 0.0693, "rollback": 0.0685, "previous": 0.0693 },
    { "name": "Lee County Library District", "group": "County", "school": false, "actual": 0.4218, "rollback": 0.4189, "previous": 0.4218 },
    { "name": "South Florida Water Management District, district-wide", "group": "Water management", "school": false, "actual": 0.0948, "rollback": 0.0906, "previous": 0.0948 },
    { "name": "South Florida Water Management District, Everglades Construction Project", "group": "Water management", "school": false, "actual": 0.0327, "rollback": 0.0312, "previous": 0.0327 },
    { "name": "South Florida Water Management District, Okeechobee Basin", "group": "Water management", "school": false, "actual": 0.1026, "rollback": 0.0977, "previous": 0.1026 },
    { "name": "Lee County Hyacinth Control District", "group": "Special district", "school": false, "actual": 0.0190, "rollback": 0.0190, "previous": 0.0192 },
    { "name": "Lee County Mosquito Control District", "group": "Special district", "school": false, "actual": 0.2096, "rollback": 0.2096, "previous": 0.2116 },
    { "name": "West Coast Inland Navigation District", "group": "Special district", "school": false, "actual": 0.0394, "rollback": 0.0389, "previous": 0.0394 }
  ],
  "authoritiesNote": "\"2026 rate\" is the Property Appraiser's ACTUAL column (book dated October 9, 2026). \"Rolled-back\" is the rate that would raise about the same tax dollars as last year from existing property. \"2025 rate\" is the PREVIOUS column of the preliminary book dated August 11, 2026. The Property Appraiser lists the rolled-back rate for the city's operating levy as 5.2174; the city's own July 2026 documents call 5.1988 the rolled-back rate. Both are shown as published.",
  "flatFees": [
    { "name": "Fire Service Assessment, average single-family home", "amount": 515.43, "previous": 540.17, "detail": "Flat part $341.63 (was $349.32) plus $3.16 per Equivalent Benefit Unit of structure value (was $3.47). Recovers 81% of eligible fire protection costs. Resolution 223-26.", "source": "clips0826" },
    { "name": "Solid waste, per residential household", "amount": 384.25, "previous": 384.25, "detail": "Unchanged for individual residential households. Commercial and larger multifamily rates rose 2.75%. Resolutions 220-26 and 222-26.", "source": "clips0826" },
    { "name": "Stormwater, per equivalent residential unit", "amount": 163.00, "previous": 156.00, "detail": "A $7 increase. Resolution 221-26.", "source": "clips0826" }
  ],
  "flatFeesNote": "These are flat assessments on the same tax bill. They are not based on millage, so exemptions do not reduce them.",
  "cityMillageHistory": [
    { "fiscalYear": 2020, "millage": 6.4903, "source": "mayorLetter" },
    { "fiscalYear": 2021, "millage": 6.3750, "source": "mayorLetter" },
    { "fiscalYear": 2022, "millage": 6.2500, "source": "mayorLetter" },
    { "fiscalYear": 2023, "millage": 5.3940, "source": "mayorLetter" },
    { "fiscalYear": 2024, "millage": 5.3694, "source": "mayorLetter" },
    { "fiscalYear": 2025, "millage": 5.2188, "source": "mayorLetter" },
    { "fiscalYear": 2026, "millage": 5.1471, "source": "mayorLetter" },
    { "fiscalYear": 2027, "millage": 5.1471, "source": "cityFy27Adopted" }
  ],
  "cityMillageHistoryNote": "City operating rate only. Fiscal year 2027 runs October 1, 2026 to September 30, 2027 and is billed on the 2026 tax bill.",
  "rateSetting": [
    { "date": "2026-07-22", "text": "City Council set the proposed (maximum) operating rate at 5.1988 mills and a proposed parks voted debt service rate of 0.1554 mills. The final rate could not be set higher than 5.1988.", "source": "clips0722" },
    { "date": "2026-09-24", "text": "At its final budget hearing, City Council adopted a $1.439 billion budget and kept the operating rate at 5.1471 mills, the same as the year before. The Fire Service Assessment stays at 81% cost recovery.", "source": "cityFy27Adopted" }
  ],
  "propertyTaxByService": {
    "label": "How the city says its property tax is used, at the 5.1471 rate (fiscal year 2026)",
    "source": "mayorLetter",
    "rows": [
      { "service": "Police", "amount": 90436443 },
      { "service": "Fire", "amount": 17614546 },
      { "service": "Parks and Recreation", "amount": 14966934 },
      { "service": "Transportation", "amount": 12747827 },
      { "service": "Administration", "amount": 12470163 },
      { "service": "Code Enforcement", "amount": 5439436 },
      { "service": "Community Redevelopment Agency (tax increment)", "amount": 4307831 }
    ],
    "total": 157983180
  },
  "taxBaseFacts": [
    { "text": "Taxable value of the city: about $32.472 billion. Homestead properties: $12.611 billion, which the city describes as 38.9% of total ad valorem revenues.", "source": "mayorLetter" },
    { "text": "Property taxes provide 59.7% of the city's General Fund revenues.", "source": "mayorLetter" },
    { "text": "The city estimated that an additional $200,000 homestead exemption would lower homestead taxable value by $9.060 billion and cost about $46.6 million a year at the 5.1471 rate. This is the city's own estimate, made before the November 2026 vote.", "source": "mayorLetter" }
  ],
  "amendment3": {
    "title": "Amendment 3: Increased Homestead Exemption; Lower Cap On Increases In Non-Homestead Property Assessments",
    "yesShare": 61.98,
    "noShare": 38.02,
    "needed": 60,
    "result": "Passed (unofficial election night results)",
    "resultSource": "electionWatch",
    "terms": [
      "The homestead exemption from non-school property taxes rises from $50,000 to $150,000 in 2027, then to $250,000 in 2028.",
      "School taxes and flat (non-ad valorem) assessments are not affected.",
      "The yearly cap on assessment growth for non-homestead property drops from 10% to 5%.",
      "Takes effect January 1, 2027."
    ],
    "termsSource": "hillsTax"
  },
  "gaps": [
    "Amendment 3 results are unofficial election night figures until the state certifies them.",
    "How much the city expects to lose under Amendment 3 now that it has passed: the only city figure found ($46.6 million a year) was made in June 2026 for an additional $200,000 exemption. News estimates of $28 million to $31 million in 2027 and $47 million to $57 million a year from 2028 are left out because no official city document confirming them was found.",
    "A typical household's total bill: left out because it depends on each home's exemptions and taxable value. Use the calculator with the values on your own TRIM notice or tax bill.",
    "Your own fire assessment: the city publishes the average for a single-family home ($515.43); the amount for a given home depends on its structure value.",
    "The rolled-back rate for the city's operating levy is 5.2174 in the Property Appraiser's book and 5.1988 in the city's July 2026 documents. The reason for the difference has not been confirmed from an official source."
  ],
  "voteRules": {
    "text": "Florida law sets a city's maximum rate at its rolled-back rate. A rate of not more than 110% of the rolled-back rate may be adopted by a two-thirds vote of the full council. A rate above 110% needs a unanimous vote of the full council or approval by voters in a referendum. Section 200.065 was amended in 2026 (chapter 2026-239).",
    "councilSeats": 8,
    "source": "fs200065"
  }
}