Subject:
Title
Adoption of Proposed FY 2025-2026 Ad Valorem Millages
End
Fiscal Impact:
Proposed millage rates and associated tax revenues are included in the attachment.
Dept/Office:
Budget Office
Requested Action:
Recommendation
It is requested that the FY 2025-2026 Proposed Millages be approved for the purpose of notification to taxpayers by the Brevard County Property Appraiser. It is also recommended that the County Manager be instructed to complete the Florida Department of Revenue’s Certifications of Taxable Value, Forms DR-420.
It is also requested that the Board meeting calendar be changed to reflect a revised Tentative Budget Hearing date of September 10, 2025.
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Summary Explanation and Background:
Florida Truth in Millage (TRIM) requires the Board set the proposed millages for the County’s property tax levies no later than August 4, 2025. The Property Appraiser will be advised of the millage rates set at this public hearing through completion of the Florida Department of Revenue’s Certification of Taxable Value, Forms DR-420. The millages approved at this meeting will be certified to the Property Appraiser for inclusion in the TRIM "Notice of Proposed Property Taxes." This Notice provides the taxpayers with their official notice regarding the first public hearing on the FY 2025-2026 budget, and the proposed millages. The Notice also provides taxpayers with the current assessment of their property and the potential revenue generated from the proposed millages on their taxes. The first public hearing on the FY 2025-2026 budget will be held on September 10, 2025, at 5:30 pm.
Once the proposed millages are approved, millages may be reduced or increased at the subsequent public hearings. If the millages are increased, a second notice would be required to be sent to all property owners, at the expense of the taxing authority.
After today’s public hearing and the approval of the County’s proposed millages, the following steps remain in the FY 2025-2026 millage and budget adoption process.
1. No later than August 4, 2025, the Budget Office will provide executed copies of the Certification of Taxable Value to the Property Appraiser.
2. On or before August 24, 2025, the Property Appraiser will mail the “2025 Notice of Proposed Property Taxes” to all Brevard County property owners.
3. On September 10, 2025, at 5:30 pm, the Board of County Commissioners will conduct its first public hearing on the millages and budget. The formal adoption of the tentative millages and adoption of the tentative budget will take place at this public hearing. In accordance with Section 200.065(2)(e)2, Florida Statutes, the BOCC cannot schedule its hearings on days the School Board has hearings scheduled. The School Board has first priority of a hearing date and the BOCC has second. Since the School Board has scheduled their final budget hearing for September 9, 2025, the County’s tentative budget hearing is being moved to September 10, 2025.
4. On September 19, 2025, the second public hearing will be advertised in the newspaper.
5. The Board will conduct the final public hearing on the millages and the budget on September 23, 2025, at 5:30 pm. Adoption of the millages and budget by separate resolutions will take place at this final public hearing.
The Fiscal Year 2025-2026 Proposed Budget is available on our website: <https://brevardfl.gov/BudgetOffice/Budgets/ProposedBudget>
Clerk to the Board Instructions:
Maintain information for records retention.