The Clock is Ticking For Okaloosa Commissioners on Infrastructure Surtax

In Brief:

The current half-cent infrastructure surtax expires December 31, 2028.
Commissioners are preparing to place a 10-year extension on the November 2026 ballot.
The tax structure, rate, and distribution formula would remain unchanged if approved.

The Okaloosa County Board of County Commissioners is preparing to ask voters whether to extend the half-cent Local Option Infrastructure Surtax for another decade, with a public hearing scheduled for March 3, 2026.

County staff seeks approval to advertise and hold the required public hearing to consider an ordinance that would place the surtax renewal on the November 3, 2026, general election ballot.

Surtax Set to Expire in 2028

The current 0.5% infrastructure surtax, approved by voters for 10 years, is set to sunset on December 31, 2028. According to county documents, revenue from the surtax has funded completion or active work on all projects originally identified on the county’s Infrastructure Needs List, along with additional projects added over time.

If voters approve the renewal in 2026, the surtax would continue for a second 10-year term beginning January 1, 2029.

Under Florida law — specifically Section 212.055, Florida Statutes — counties may levy a local government infrastructure surtax only if voters approve it during a general election.

The current surtax was approved by voters by a 25 percent margin in 2018. However, the measures failed in the 1990s and 2000s.

What Would Stay the Same

The proposed ordinance does not change the current structure of the surtax. It would:

Maintain the existing 0.5% rate
Continue the same distribution formula for sharing surtax proceeds with municipalities
Extend the program for another 10 years

County staff noted that representatives from local municipalities and Chambers of Commerce have expressed support for continuing the surtax program.

Public Hearing Required

Before the measure can be placed on the ballot, the Board must properly schedule, notice, and conduct a public hearing on the proposed ordinance.

Commissioners will decide whether to approve advertising and set a public hearing at their upcoming meeting. If approved, the ordinance — including the specific referendum language — would be considered at the March 3 public hearing.

Should the Board ultimately adopt the ordinance, voters across Okaloosa County would have the final say in November 2026.

The measure would also include oversight by a citizens’ committee.

Voters would see the following options on the ballot:

FOR THE ONE-HALF CENT SALES TAX
AGAINST THE ONE-HALF CENT SALES TAX

The decision sets the stage for a significant infrastructure funding debate in the months ahead, as county leaders weigh long-term transportation, public works, and capital improvement needs against voter appetite for continuing the sales tax.