"I have never voted for a tax increase," Rubio says on his campaign Web site.
"While I generally support tax cuts, I believe meaningful tax reform that
simplifies our tax code, makes it easier to understand and is more fair to the
taxpayer should be our ultimate goal."

...PolitiFact scoured Rubio's nine-year voting history as a member of the
Florida House. We also looked through votes Rubio cast in his two years as a
member of the West Miami City Commission.

As a city commissioner, Rubio voted twice to raise property taxes. And in the
Florida House, while he pushed to cut property taxes collected by local
governments, he also repeatedly voted to force school districts statewide to
collect more property taxes, his record shows.

Full PolitiFact ruling here