Amendment 3 Has Passed: What Comes Next for Arts & Culture
Florida voters approved Amendment 3 by 62% during the November 2026 election. The constitutional amendment increases the homestead exemption, for all non-school taxes, to $150,000 in 2027 and $250,000 in 2028, and adjusts for inflation thereafter. This amendment requires counties and municipalities to use property taxes solely for public safety, education and schools, infrastructure, natural resources, bond debt service, retirement benefits for employees, and operations and administration. Other expenditures may be approved by county officers or county or municipal governing bodies unless prohibited by general law.
The arts sector relies heavily on county and municipal investment, so any significant decline in property tax revenue could affect cultural funding, public facilities, special events and quality-of-life initiatives. What we don’t yet know is how Palm Beach County, its municipalities, and special districts will respond to the new financial realities or how those decisions may affect this support. What we can promise is that the Cultural Council will be at the table, advocating for our sector and helping you prepare for what comes next.
As Palm Beach County’s designated Local Arts Agency, we are committed to:
- Monitoring local government budget discussions and sharing timely information about potential funding impacts.
- Working with elected officials and community partners to reinforce the economic, educational, and community value of arts and culture.
- Providing resources and opportunities for cultural organizations and artists to strengthen their financial resilience.
- Listening to your concerns and ensuring the experiences of our cultural community inform our advocacy efforts.
The landscape may be changing, but our commitment to a strong and vibrant cultural community has not.
At a Glance
How Local Government Funding Supports Arts & Culture
Property taxes are a major source of revenue for counties and municipalities. These revenues help fund public services, community facilities, parks, libraries, cultural venues and grant programs. Significant reductions in local revenues will require elected officials to reevaluate spending priorities.
Property taxes support local services
Property tax revenues help fund public services, community facilities, parks, libraries, cultural venues and grant programs.
Arts funding is often considered discretionary
While public safety, infrastructure and legally mandated services are generally protected, cultural investments are frequently considered discretionary expenditures during budget reductions.
Potential impacts extend beyond grants
Arts programs are also funded by special taxing districts such as CRAs, DDAs and the Children’s Services Council. Potential impacts may include cultural grant programs, public art, special events, cultural facilities, community partnerships and arts education programs.
What Amendment 3 Means for Our Cultural Future
Grant and major sponsorship funding is vital to nurturing creativity, promoting cultural tourism, and preserving Palm Beach County’s cultural heritage. The Cultural Council’s grant and sponsorship programs are funded through public dollars and private philanthropy and provide support to cultural organizations of all sizes, as well as artists across all disciplines.
Using data from its 63 grantees in 2025-2026, the Cultural Council found that 23 organizations received nearly $1.8 million in local government funding outside the Council’s grant programs. This support came from county departments, municipalities and special districts such as DDAs, CRAs, the Children’s Services Council and others. About 68% of the funding went to larger cultural organizations, such as The Society of the Four Arts, Arts Garage, the Henry Morrison Flagler Museum, Boca Raton Museum of Art and others. These figures do not include additional support from county and city partners such as free or reduced-cost rental space, free parking, beach access, maintenance and other in-kind services.
Reported Local Government Funding Potentially at Risk
Survey responses from Cultural Council grantees. Total reported county and municipal funding: $1.8 million.
| Organization category | Funding | Percent of total |
|---|---|---|
| Community-Based Arts Organizations | $182,265 | 10.1% |
| Major Cultural Institutions | $1,225,401 | 68.2% |
| Mid-Sized Cultural Organizations | $389,450 | 21.7% |
A Statewide Picture
Through a public records request to the Florida Division of Arts & Culture (DAC), the Cultural Council conducted a similar statewide analysis. Of the 680 organizations that applied for state grants in 2026, applicants reported a combined $195.1 million in local government support. In Palm Beach County, 50 applicants reported $11.2 million in local government support.
The following charts show a five-year analysis of DAC applicants in Florida and Palm Beach County. State grant applications do not break out Tourist Development Tax funding from local government support. In Palm Beach County, the Council estimates approximately $7 million of the $11.2 million reported in local government support is funded through Tourist Development Tax (tax paid by visitors staying at hotels or short-term rentals), which is not impacted by Amendment 3.
Florida Statewide – Local Government Support ($ Millions)
| Year | Value |
|---|---|
| 2022 | $152M |
| 2023 | $122M |
| 2024 | $158M |
| 2025 | $238M |
| 2026 | $195M |
Palm Beach County – Local Government Support ($ Millions)
| Year | Value |
|---|---|
| 2022 | $9.5M |
| 2023 | $10.0M |
| 2024 | $7.1M |
| 2025 | $10.4M |
| 2026 | $11.2M |
Florida Statewide – Organizations
| Year | Value |
|---|---|
| 2022 | 519 |
| 2023 | 562 |
| 2024 | 583 |
| 2025 | 633 |
| 2026 | 680 |
Palm Beach County – Organizations
| Year | Value |
|---|---|
| 2022 | 41 |
| 2023 | 46 |
| 2024 | 49 |
| 2025 | 50 |
| 2026 | 50 |
The Potential “Double Impact”
Palm Beach County’s quality of life is supported by cultural institutions, museums, theaters, festivals, arts education programs, public art and historic sites. These community assets help attract visitors, businesses, talent and investment.
Annual economic impact generated by Palm Beach County’s nonprofit arts and cultural sector, according to the Arts & Economic Prosperity 6 study.
According to the Arts & Economic Prosperity Study (AEP6), the arts sector generates $335.3 million in economic impact, supports 4,360 jobs and attracts nearly 4 million residents and visitors annually.
At the same time, cultural organizations are facing a potential “double impact”: declining access to state funding while local government revenues may also be constrained. The state’s grant program has not recovered since the 2024–25 veto, and Palm Beach County’s state arts funding has dropped 66% over four years. In 2026–27, Palm Beach County organizations submitted more than $5.4 million in qualified Culture & Museum Grant requests, but only $1.6 million was approved for funding.
Total Final Funding by Year
| Fiscal year | Final State Funded ($) | Final PBC Funded ($) |
|---|---|---|
| 2023-2024 | $43,252,101 | $4,828,339 |
| 2024-2025 (Veto) | $0 | $0 |
| 2025-2026 | $21,000,000 | $1,900,000 |
| 2026-2027 | $20,000,000 | $1,605,390 |
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