The increase is an important budget input, but it is not itself a tax-rate increase or a guarantee of new revenue for the city.

What the preliminary tax roll shows

The Volusia County Property Appraiser’s 2026 preliminary tax-roll summary lists Daytona Beach’s municipal taxable value at $11,743,242,860. The comparable 2025 final post-Value Adjustment Board figure was $10,469,829,229.

That is an increase of $1,273,413,631. The county report calculates the net tax-roll increase at 12.16%.

The figures are preliminary and can change as the tax-roll process continues, including through value adjustments or other official revisions.

Why the city cites 12.48%

City of Daytona Beach materials describe the increase as 12.48%, or more than $1.3 billion. That figure is based on a different 2025 comparison value: $10,439,779,262, rather than the county report’s $10,469,829,229 final post-VAB baseline.

The two percentages therefore describe the same broad trend but use different starting points. The county’s preliminary tax-roll summary is the primary numeric baseline for the municipal comparison.

What the increase does — and does not — mean

Taxable value is the portion of a property’s assessed value that remains subject to taxation after applicable exemptions. It forms the revenue base used by local governments, while the millage rate is a separate policy decision.

A larger taxable-value base can give the city more options during budget planning. Officials could weigh whether to maintain or change the millage rate, support city services, advance capital improvements or direct resources connected to the city’s five Community Redevelopment Areas.

But the preliminary increase does not mean Daytona Beach has approved a tax increase, finalized spending or committed to a specific project. It also does not mean every property owner’s tax bill will rise by 12%.

An individual bill depends on the property’s assessed value, exemptions and the millage rates adopted by the city and other taxing authorities, including the county, school board and special districts.

The next public checkpoint

The city’s next scheduled budget checkpoint is a workshop on Wednesday, July 29, 2026, at 5:30 p.m. The official calendar notice lists the meeting for Conference Room 149B at City Hall, 301 S. Ridgewood Avenue, Daytona Beach.

The workshop is a budget discussion, not proof that a final budget, millage rate, CRA allocation or capital project has been approved. Residents watching the process should focus on later tentative and final millage notices, proposed budget documents and adopted decisions rather than relying only on the preliminary tax-roll percentage.

Sources

• Volusia County Property Appraiser’s 2026 preliminary tax-roll summary
• Daytona Beach City Manager’s Update, July 1, 2026
• Daytona Beach July 29 budget workshop notice