Florida
State Innovation – Property Tax and Trust Fund
The idea of a dedicated funding source for children began in 1945 in Pinellas County. A local attorney Leonard Cooperman, tired of seeing troubled youth go to jail so early in their life, thought there must be a better way for communities to offer services for children in need. Cooperman created legislation to establish an independent body of community leaders and citizens that would focus exclusively on the welfare of children in Pinellas County.
The Florida Legislature passed a local bill allowing Pinellas County to establish a special district for children called a “juvenile welfare board,” and levy property tax, subject to voter approval. The measure was approved in 1946 by an 80 to 20 margin. In 1986 the state passed Chapter 125 of Florida Statutes, which allows for the work in Pinellas County to be replicated through the creation and operation of a Children’s Services Council.
Impact
Today there are 13 counties (out of 67) that have a Children’s Services Council, including one in Miami-Dade that is profiled in the toolkit. These 13 communities include many of the largest urban areas of the state and more than half of Florida’s children. The average property owner pays between $80 to $150 in additional tax per year to support these Children’s Services Councils. Through this mechanism, the money that is raised through the tax goes directly back into serving the needs of that community. Combined, the Children’s Services Councils generate approximately $750 million dollars annually.
Number of Counties with a Children's Services Council
Average Additional Tax per Year for Children's Services Council
Amount All 13 Counties Generate Annually (in millions)
Analogy
Think of each Children’s Services Council like a “trust fund.” Each council is an independent governmental body that manages and distributes the funds that are generated through the voter-approved property tax. The funds are used for specific priority areas based on a community needs assessment, such as arriving at kindergarten ready to learn, being raised in a safe and supportive community, and having access to quality afterschool programs
Strategy to Pass Local Legislation
It takes a large, coordinated effort to successfully pass a local ballot initiative to create a Children’s Services Council in a county where one does not currently exist. The Miami-Dade case study chronicles what it took to win the ballot initiative.
Recent Ballot Measures
In 2010 a state legislature gave voters an opportunity to extend Chapter 125, the statute that allows for the creation of Children’s Services Councils. Voters in five counties had the opportunity to eliminate their Children’s Services Councils if the reauthorization vote failed to pass. Community leaders organized and created their own 501(c)4 organizations and campaigns to advocate for continuing to support Children’s Services Councils. These groups highlighted the work of local service providers and showed the benefits to at-risk families. The reauthorization passed in all five counties by large margins of victory ranging from 75% to 86%.
In 2018 Alachua County and in 2020 Escambia and Leon Counties gave voters an opportunity to create their Children’s Services Councils. Community leaders started their own 501(c)4 organizations and designed campaigns to advocate for creating their local Children’s Services Councils. The authorization passed in all three counties by large margins of victory with over 60% approval.
Depending on the specific county’s local ordinance and enabling legislation, reauthorization is required to continue to fund the Councils. Through a ballot measure, voters decide. Children’s Services Councils continue to be recognized as an important part of community services. For example in Palm Beach County, the reauthorization of funding the Council won by 85% up from 70% in 1986.
2026 Update
In June the Florida Legislature approved a constitutional amendment (Amendment 3) for a 2026 ballot measure to reduce property taxes. Under the measure, the homestead exemption would be increased for residents that qualify. At least 60% of voters would need to approve the amendment in November. The amendment summary states there will be a schedule to fully eliminate property taxes, however the legislation doesn’t include that requirement. A reduction or elimination of property taxes will greatly impact Children’s Services Councils, as property taxes are their primary source of income.