On Wednesday, December 10th, Governor Ron DeSantis released his recommended budget, Floridians First Budget, for the 2026-27 State Fiscal Year (SFY). The Governor’s recommended budget serves as an important starting point for both the Florida House of Representatives and the Florida Senate as they begin working on developing their own proposed state budgets. The Florida Legislature is constitutionally required to pass a state budget, officially titled the General Appropriations Act, during the annual regular session.  

The Governor’s Budget Recommendations for SFY 2026-27 total approximately $117.4 billion, which represents a 1.93% increase from the 2025 General Appropriations Act, the current state budget for SFY 2025-26.  

To view the Governor’s Recommended Appropriations Bill, click here. 



The chart below summarizes a comparison of the 2025 General Appropriations Act and the Governor’s Budget Recommendations for SFY 2026-27. The budget totals do not reflect the Governor’s vetoes from the 2025 General Appropriations Act. The Governor vetoed $1.35 billion from the 2025 General Appropriations Act. 

Health and Human Services received the largest portion of the proposed budget, totaling approximately $48.6 billion; this represents a 2.16% increase from the current fiscal year. All Educational programs and services combined received the next largest portion of the proposal, totaling approximately $32.5 billion; an increase of approximately 2.98% from the current fiscal year. 

Natural Resources, Environmental Issues, Growth Management and Transportation Expenditures represent the third largest portion of the proposed SFY 2026-27 budget with funding equaling $21.2 billion, which represents a 2.35% decrease from the current fiscal year. 

 

Proposed general revenue expenditures for SFY 2026-27 equal approximately $53.2 billion and trust fund expenditures total approximately $64.1 billion. The chart below compares expenditures between the 2025 General Appropriations Act and the Governor’s proposed SFY 2026-27 budget by fund type.  

Agriculture & Environment  

Water Quality Highlights 

• Waste Water Grant Program: $250 million to the Wastewater Grant program. 
• From the funds in Specific Appropriation 1774, $150,000,000 in nonrecurring funds from the Water Protection and Sustainability Program Trust Fund is provided for the water quality improvement grant program as established in section 403.0673, Florida Statutes.  
• From the funds in Specific Appropriation 1774, $100,000,000 in nonrecurring funds from the Water Protection and Sustainability Program Trust Fund is provided to implement section 373.469, Florida Statutes, and for water quality improvement projects within the proximity of the Indian River Lagoon and Biscayne Bay. 
• Funds in Specific Appropriation 1774 may not be provided to a local government for zoning, siting or the location of a hyperscale data center. 

• Small County Wastewater Treatment: $8 million to the small county wastewater treatment grant program.  

• Water Quality Improvement Grant Programs: $50 million recommended for planning, design, engineering, and construction of the specific project components designed to achieve the greatest reductions in harmful discharges to the Caloosahatchee and St. Lucie Estuaries as identified in the Comprehensive Everglades Restoration Plan Lake Okeechobee Watershed Restoration Project.  

• Total Maximum Daily Loads: $50 million recommended to monitor and   assess water quality, set scientific water quality restoration goals (Total Maximum Daily Loads), and accelerate the implementation of the projects and actions set forth in restoration plans, such as Basin Management Action Plans (BMAPs) to address nutrient pollution, including green infrastructure and land acquisition projects. This program supports the efforts of the Blue-Green Algae Task Force consensus findings to address nutrient loads to impaired waterbodies affected by blue-green algae. The department may also provide cost-share funding for innovative nutrient removal projects. 

• Harmful Algal Blooms: $15 million to improve water quality and combat the effects and impacts of harmful algal blooms, including blue-green algae and red tide. The Budget includes the following: 
• $10 million for supporting the evaluation and implementation of innovative technologies and short-term solutions to combat or clean up harmful algal blooms and nutrient enrichment of Florida’s fresh waterbodies, including lakes, rivers, estuaries, and canals.  Funds may be used for the Department’s red tide emergency grant program to support local governments in cleaning beaches and coastal areas to minimize the impacts of red tide to residents and visitors. Funds may also be used to implement water quality treatment technologies, identified by the Department, near water control structures in Lake Okeechobee. 
• $5 million to assist county governments with their responses to emergency conditions associated with harmful algal blooms and red tide events that may impact public health, Florida’s environment, and fragile ecosystems, including beaches and wildlife. 



• Springs Restoration: $50 million from the Land Acquisition Trust Fund for springs restoration projects and land acquisitions to protect springs.  

Resilient Florida program: $150 million toward the Statewide Flooding and Sea Level Rise Resilience Plan projects, as well as $20 million toward Resilient Florida Planning Grants. In the event that projects included in the plan are unable to continue or if excess funds are identified by completed projects or ineligible activities proposed in applications, the department may reallocate funds to projects on its Statewide Flooding and Sea Level Rise Resilience Plan to the next project on the ranked list or to projects already funded in year one that have identified funding needs in subsequent years. 

Alternative Water Supply Grant Program: $60 million to help communities plan for and implement vital conservation, reuse and other alternative water supply projects.  

Florida Forever: $65 million recommended for the acquisition of environmentally endangered, unique, or irreplaceable lands. Funds in Specific Appropriation 1714 may not be used to acquire lands in full or easements where solar farms, solar panels or solar fields are proposed or for lands proposed for any development rights related to data centers. 

Rural and Family Lands Protection Program: $200 million for conservation and rural land protection easements and agreements. Funds in Specific Appropriation 1559 may not be used to acquire lands in full or easements where solar farms, solar panels or solar fields are proposed or for lands proposed for any development rights related to data centers. 

Beach Management Projects: $75 million for beach management projects.  

• From the funds in Specific Appropriation 1883, $50,000,000 in recurring funds from the Land Acquisition Trust Fund and $25,000,000 in nonrecurring funds from the Grants and Donations Trust Fund are provided to the Department of Environmental Protection to renourish and fortify Florida’s beaches and coastal shorelines consistent with any component of the comprehensive long-term management plan developed in accordance with section 161.161, Florida Statutes. Funds may be used in accordance with sections 161.101 and 161.143, Florida Statutes, for projects on annual ranked lists, storm repair projects, or projects on lands managed by the state. 

Solid Waste Management: $3 million to solid waste management grants for local government entities.  

Everglades Restoration: From the funds in Specific Appropriation 1743, $200,000,000 in recurring funds from the Land Acquisition Trust Fund and $300,000,000 in nonrecurring funds from the General Revenue Fund shall be distributed to the South Florida Water Management District for the planning, design, engineering, and construction of the Comprehensive Everglades Restoration Plan (CERP), including the Central Everglades Planning Project (CEPP) remaining portions that are state funded related to Everglades Agricultural Area (EAA) reservoir, CEPP South and Blue Shanty Flow Way projects. 

Mosquito control programs: $3.66 million for Mosquito Control program 



Derelict Vessels: $2.4 million recommended to remove, store, destroy, and dispose of, derelict vessels or vessels declared a public nuisance. 

Affordable Housing:   

• State Housing Initiatives Partnership (SHIP) program: $170.8 million. 
• State Apartment Incentive Loan Program (SAIL): $222.9 million. 

Florida Hometown Heroes Housing Program: $50 million for the Hometown Heroes Program to provide down payment assistance and closing cost assistance to Florida homebuyers. 

Low-Income Home Energy Assistance Program (LIHEAP): $16 million for additional funding in partnership with local agencies. 

Job Growth Grant Fund: $50 million to support workforce and infrastructure projects across the state.  

Visit Florida: $80 million  

Small County Outreach Program (SCOP): $81.9 million 

Small County Road Assistance Program (SCRAP): $25.8 million 

Fiscally Constrained Counties: $73.8 million for the purpose of mitigating deficits in the Fiscally Constrained Counties and Fiscally Constrained Counties Conservation Lands distributions. 



Rural Economic Development: $30 million toward the Rural Infrastructure Fund to support infrastructure projects such as broadband, roads, stormwater and wastewater systems, and telecommunications facilities.  

Shared County/State Juvenile Detention: The proposed budget estimates the counties’ portion of total Shared County/State Juvenile Detention to be $85.4 million. 

Community Substance Abuse and Mental Health Services: Funded at approximately $1.3 billion for all programs. 

Community Action Treatment (CAT) Teams: $41.5 million, directed to DCF to contract with providers throughout the state for operation of CAT teams, which provide community-based services for children (aged 11 to 21) with mental health and/or substance abuse diagnoses.  

Public Safety, Mental Health, and Substance Abuse Local Matching Grant Program: $15 million for the program, which supports county programs that serve adults or youth who are in behavioral crisis and at risk of entering the criminal justice system.  

Crime Labs: $86.7 million for crime lab services. 



Homeless Programs Challenge Grants: Approximately $20 million, respectively, to DCF for challenge grants, which are awarded to lead agencies of homeless assistance continuums of care.  

Library Grants and Library Cooperatives: $21.4 million  

Fiscally Constrained County Funding: $73.8 million, to offset the impacts of previously approved constitutional amendments.  



Cybersecurity: $10 million to assist fiscally constrained with the development and enhancement of cybersecurity risk management programs.  

Appropriations Implementing and Conforming Bills make certain changes to substantive law in order to implement the proposed General Appropriations Act.  

Implementing and Conforming Bill issues include:   

Taxation 

• Property Tax: The Floridians First Budget sets aside $300 million to “support ongoing policy considerations, ensuring that any statewide property tax relief framework is implemented in a stable and fiscally sound manner for all 67 counties.” 
• The Governor’s budget recommendations do not include a proposal on the elimination of property taxes. 

• Sales Tax Holiday: The Focus on Fiscal Responsibility Budget recommends a second consecutive Second Amendment Sales Tax Holiday, from September 7, 2026, through December 31, 2026, on the retail sale of firearms, ammunition and related accessories, crossbows and related accessories, camping supplies, fishing supplies, and provides exemptions for other items. Estimated savings total roughly $35 million. 

• The Proposed Tax Relief Legislation is available here. 

Prohibited Expenditures 

• ESG and DEI Prohibitions: provides prohibitions on governmental entities in funding environmental, social, and governance (ESG) and diversity, equity, and inclusion (DEI) policies. 

• The Proposed Legislation is available here. 

Florida Hometown Hero Program: 

The Governor’s Budget Recommendations include conforming legislation to modify the eligible recipients of the Florida Hometown Hero Program. The program would be limited to teachers, first responders, US uniformed servicemembers, Florida National Guard servicemembers and Florida State Guard servicemembers.  

Natural Resources: 

The Governor’s Budget Recommendations include conforming legislation updating statutes governing Florida’s water and natural resources including dedicating up to $200 million in gaming revenue for land management, resilience projects, beach renourishment, and coastal habitat restoration. A separate conforming legislation provides a framework for the transfer of funds. 

Department of State: 

The Governor’s Budget Recommendations include conforming legislation to modify requirements for library and culture grants. 

Florida Law Enforcement Recruitment Bonus Payment Program: 

The Governor’s Budget Recommendations include conforming legislation to include firefighters in the recruitment bonus payment program to provide $5,000 one-time payments as an incentive for newly employed firefighters. 

Department of Transportation: 

The Governor’s Budget Recommendations include a conforming bill impacting local infrastructure programs. This includes: 

• Repealing digital driver’s licenses 
• Prohibition of using “non-pecuniary factors” in taxpayer funded project development and environmental studies 

FRS Contribution Rates 



The Governor’s Budget Recommendation include fully funding the required contributions for Florida Retirement System (FRS) employers to ensure the long-term solvency of retirement benefits for state employees, including law enforcement officers and teachers. Please see below for a comparison of the FY 2025-26 contribution rates along with the Governor’s recommended changes: 

The Governor’s proposed FRS bill is available here.   

Governor’s Proposed Implementing Bill 

Section 24 – Proposes to continue the provision first included in the 2023-24 Implementing bill that excluded Hospital Directed Payment Program funds from the calculation of the county contribution to Medicaid.  

The full text of the Governor’s Implementing bill is available here. 

Florida Reserves 

The Floridians First Budget for Fiscal Year 2026-27 provides for $16.75 billion in Total Reserves as follows:  



• $7.8 billion in unallocated General Revenue  
• $5.0 billion in the Budget Stabilization Fund  
• $3.4 billion in unallocated and unexpended Trust Funds  
• $0.6 billion in the Emergency Preparedness and Response Fund and Reinsurance Assistance Program (RAP)  
• $16.75 billion in Total Reserves