Few things earn a fiscal conservative’s attention like three separate sales taxes with nearly identical names. If you live in Florida’s 14th Congressional District, you’ve voted on two of them in the last two years and will vote on the third this November — so here is exactly what each half-cent is, verified against the certified ballot results and state records.
The 7.5% Breakdown
| Component | Rate | What it is |
|---|---|---|
| Florida state sales tax | 6.0% | The statewide base |
| School capital outlay surtax (“Half-Penny”) | 0.5% | School construction/repair — approved 2018 |
| Indigent care surtax | 0.5% | Health care for low-income residents |
| Community Investment Tax (CIT) | 0.5% | Infrastructure — approved 1996, renewed 2024 |
A wrinkle worth remembering: for five months in 2025 (January–May), two of the three half-cents were suspended and the rate dropped to 6.5% — the state’s mechanism for refunding money collected under the invalidated transportation tax. The full 7.5% returned June 1, 2025.
The Community Investment Tax: Renewed by a Whisker
The CIT is the county’s infrastructure half-cent, first approved in September 1996 for 30 years, shared with the three cities and the School Board — it helped build roads, parks, and yes, the stadium era’s public share. Its original run ends November 30, 2026.
In November 2024, voters renewed it 51.57% to 48.43% — about 20,000 votes out of 639,000 — extending it from December 1, 2026 through December 31, 2041. One consequential change inside the renewal: the schools’ share drops to about 5%, down from roughly 25% under the original 1996 tax. That shift is part of why the school district needs its own levy renewed — which brings us to November.
The Half-Penny for Schools: On Your 2026 Ballot
The school district’s Half-Penny Sales Tax (officially a school capital outlay surtax — a separate levy from the CIT) was approved by voters in November 2018 with 56% of the vote as a ten-year levy running through the end of 2028. The district reports spending more than $1.15 billion of it since 2019 on new schools, campus renovations, air conditioning, and security.
District officials have moved to place its renewal — same 0.5% rate, another decade — on the November 3, 2026 ballot. So this November, Hillsborough voters will decide the school half-cent while also voting on three constitutional amendments, an elected-superintendent referendum, and a county-commission expansion question. Keeping the half-cents straight is the difference between voting on what you think you’re voting on — and not.
The Cautionary Tale: The Transportation Tax
Hillsborough’s tax history explains the skepticism many voters bring to these ballots. In 2018, voters approved a 1% transportation surtax (~57% yes); the Florida Supreme Court struck it down as unconstitutional in February 2021 because the citizen-drafted spending directives conflicted with the County Commission’s statutory authority. Voters then rejected a second attempt in November 2022. The 2025 rate suspension above was the refund mechanism for money collected under the invalidated tax.
The fiscal-accountability lesson is the one this campaign carries to every level of government: taxes should be specific, lawful, audited, and sunset-dated — and voters deserve to know exactly which half-cent does what before they’re asked to extend one.
Frequently Asked Questions
What is the sales tax rate in Hillsborough County in 2026?
7.5% — Florida’s 6% state sales tax plus three half-cent county surtaxes: the school capital outlay surtax (2018), the indigent care surtax, and the Community Investment Tax (renewed 2024).
What is the Community Investment Tax?
Hillsborough’s half-cent infrastructure surtax, first approved in 1996 and renewed by voters in November 2024 (51.6%–48.4%), running December 1, 2026 through December 31, 2041. It funds infrastructure across the county and cities; under the renewal, the schools’ share falls to about 5%.
What is the Hillsborough Half-Penny sales tax?
The school district’s separate half-cent capital outlay surtax, approved in 2018 for ten years and dedicated to school construction, renovations, air conditioning, and security — more than $1.15 billion spent since 2019, per the district. Its renewal is headed to the November 3, 2026 ballot.
Why did Hillsborough’s sales tax drop to 6.5% in early 2025?
Two half-cents were temporarily suspended from January through May 2025 as the statutory mechanism for refunding money collected under the 1% transportation surtax that the Florida Supreme Court invalidated in 2021. The full 7.5% rate resumed June 1, 2025.
Is the school half-penny the same as the Community Investment Tax?
No. They are separate half-cent levies: the CIT (1996/renewed 2024) funds general infrastructure and is shared with the cities; the Half-Penny (2018, renewal on the 2026 ballot) is the school district’s dedicated capital levy.
Know Which Half-Cent Is Which
November’s ballot asks you to extend one of these taxes — go in knowing everything else on that ballot, and see where John Peters stands on fiscal accountability.