Subject:
Title
Board Direction: Allocation of Ad Valorem Revenue Related to the Parks and Recreation Department
End
Fiscal Impact:
Fiscal Impact will be dependent upon the decision reached by the Board of County Commissioners. $5,361,428 in Ad Valorem Tax Revenues associated with the Parks and Recreation Department is to be allocated.
Dept/Office:
Parks and Recreation Department
Requested Action:
Recommendation
It is requested that the Board of County Commissioners review, discuss, and direct staff regarding:
1. A selected option for allocation of additional Parks and Recreation ad valorem revenue for each Special Recreation District / Municipal Service Taxing Unit (MSTU), and
2. Authorize the County Manager to execute all necessary budget amendments (BCRs) or other administrative actions necessary to support the selected options.
End
Summary Explanation and Background:
On September 23, 2025, the Board of County Commissioners (BoCC) adopted the following millage rates in accordance with previously voter approved referendums:
• North Brevard Special Recreation District - 0.3138 (additional $853,994 generated)
• Port St. John / Canaveral Groves Municipal Service Taxing Unit (MSTU) - 0.3572 (additional $218,735 generated)
• Merritt Island Recreation MSTU - 0.3508 (additional $711,370 generated)
• South Brevard Special Recreation District - 0.3000 (additional $3,577,329 generated)
These voter-approved MSTU and special recreation district millages generated $5,361,428 in additional ad valorem revenue, which was set-aside in Reserves in the Fiscal Year 2025-2026 budget pending future Board allocation. Staff is seeking Board direction regarding the use of these funds and are presenting the following options for consideration:
Option 1: Approve the allocation of all revenue to fund projects and equipment included in the department’s FY 2025-2026 requested budget that were not funded, as well as additional department-recommended expenditures detailed in Attachment A. No General Funds will be available to reallocate, in this option.
Option 2: Approve the allocation of revenue sufficient to fund projects and equipment included in the department’s FY 2025-2026 requested budget, as detailed in Attachment B. Reduce the corresponding area’s General Fund transfers by amount equal to the remaining funds and allocate those funds per the Board’s direction. Total General Funds available to reallocate, in this option is $1,504,410.
Option 3: Reduce the corresponding area’s General Fund transfers in an amount equal to the amount generated by the adopted millage rates in the North Brevard Special Recreation District, the Port St John / Canaveral Groves MSTU, and the Merritt Island Recreation MSTU and allocate those funds per BoCC direction. Eliminate the South Area Parks Operation’s General Fund allocation and approve the allocation of ad valorem revenue as identified in Attachment C. The South Area Parks Operation’s General Fund allocation is $1,905,704, which is less than the additional MSTU funds generated. Therefore, staff is recommending the remaining MSTU funds be spent in Personnel and Operating Costs (currently paid with General Funds), two paving projects, and improvements to the Flutie Athletic Complex Total General Funds available to reallocate, in this option is $3,655,013.
Option 4: Any additional option as directed by the Board.
*Amounts reflect the statutorily required reduction pursuant to section 129.01(1)(c), Florida Statutes.
Clerk to the Board Instructions:
None