Florida’s cities and counties must maneuver through a minefield of options and legal limitations when they search for ways to fund capital improvements, general services, and unfunded mandates passed down from the state legislature and Congress. Although the 1968 revision of Florida’s Constitution granted counties and municipalities the exclusive power to levy property (ad valorem) taxes on real and personal property, that power has been diluted by a myriad of property tax exemptions and constitutional amendments, which limit millage rates and assessments. Sixteen counties can no longer raise property tax rates, because their current rates have reached the constitutionally imposed limit of one percent. The task of raising revenues at the local level is further complicated by a population that has made its anti-tax sentiment clear, while demanding improved schools, lower crime rates, better roads, and more responsive social services.