Subject:
Title
Approval, Ordinance to place a referendum on the November 3, 2026, ballot to renew the ½-cent infrastructure sales tax for the Save Our Indian River Lagoon Program
End
Fiscal Impact:
Extending the ½-cent sales tax for 10 years is anticipated to raise about $800 million for the Save Our Indian River Lagoon Trust Fund
Dept/Office:
Natural Resources
Requested Action:
Recommendation
It is requested that the BOCC consider the following actions:
1. Approve an ordinance for a voter referendum to renew the ½-cent infrastructure sales tax for the Save Our Indian River Lagoon Program;
2. Approve extension of the existing sales tax use and distribution Interlocal Agreement with municipalities, subject to voter approval of the sales tax renewal; and
3. Approve ballot language for the November 2026 General Election.
End
Summary Explanation and Background:
The Save Our Indian River Lagoon (SOIRL) Program was created with the ½ cent sales tax that Brevard County residents voted to impose on themselves in 2016. The program is designed to address excess nutrient pollution of the Indian River Lagoon. The program funds various projects to reduce pollution inputs, remove legacy loads of pollution, and restore natural filtration systems.
The ½-cent infrastructure sales tax has provided a dedicated funding source for local projects planned to meet water quality targets and improve the health, productivity, aesthetic appeal, and economic value of the lagoon. This referendum funding also allows the County to leverage additional dollars in match funding from state and federal grant programs because the lagoon ecosystem is valued not only in Florida, but also nationally.
The SOIRL Program has completed many projects including wastewater treatment plant upgrades, septic to sewer conversions, septic upgrades, stormwater treatments, muck removal projects, and restoration of oysters and clams that filter the water. As a result, excess nitrogen levels in the lagoon have reduced from 1.6 mg/L to 1.15mg/L, harmful algal blooms have declined, fishkills have lessened, and seagrass beds have begun to recover. Fish populations are improving where there is seagrass. However, further pollution reduction is needed to achieve estuarine water quality standards, restore health to the lagoon, and protect the economic engine that supports local jobs as well as recruitment and retention of our stellar workforce.
The current sales tax expires December 31, 2026, but could be extended by the voters through a referendum on the November 2026 ballot. Proposed ballot language is as follows:
BALLOT
Brevard County, Florida
Title: RENEWAL OF THE SAVE OUR INDIAN RIVER LAGOON HALF-CENT SALES TAX
To restore the Indian River Lagoon through infrastructure, capital improvements, capital maintenance projects and programs designed to improve water quality and fish and wildlife habitat, remove muck, and reduce pollution, shall Brevard County renew the existing Save Our Indian River Lagoon half-cent sales tax for ten years, and require deposit of all revenue to a trust fund solely for such purposes, with continued citizen committee oversight and annual independent audits?
___ YES for the half cent sales tax
___ NO against the half cent sales tax
History:
In January through March of 2016, Brevard County residents endured the most extensive and intense algal bloom recorded in the Indian River Lagoon during winter months. The collapse of this bloom in March resulted in the most extensive fishkill in the recorded history of the lagoon. This event followed a super bloom in 2011, brown tide in 2012, 2013, and 2015, and unusual mortality events for dolphins, manatees, and pelicans. The Board sent a letter to the Governor requesting assistance. The Governor sent leadership from multiple agencies who advised the County to develop a project plan, with cost estimates, that the state could help fund. The Board directed staff to develop a project plan and explore dedicated funding sources with which to leverage state and federal grants.
The County Commission authorized a public survey, heard extensive public testimony regarding the need for action, and considered the relative merits of establishing a Special Taxing District with a 1-mill or ½ mill ad valorem levy versus a ½-cent Infrastructure Sales Tax. Ultimately, the County Commission voted unanimously to approve the first Save Our Indian River Lagoon Project Plan, create a Citizen Oversight Committee, establish a Save Our Indian River Lagoon Trust Fund, and adopt an ordinance allowing a ½-cent infrastructure sales tax referendum to be placed on the general election ballot for the voters to consider as a means to fund restoring health to the Indian River Lagoon.
The Board’s selected option required an interlocal agreement regarding sales tax use and distribution with cities representing a majority of the municipal population. The interlocal agreement allows 1) the County to host a dedicated trust fund for the tax proceeds, 2) the County to manage use and distribution of the trust funds to include city projects, 3) the League of Cities to select half of the appointees to the Citizen Oversight Committee which makes annual recommendations for Project Plan updates, and 4) the County and municipalities to share Basin Management Action Plan (BMAP) credits for pollution reductions achieved by projects funded by the sales tax. The municipal interlocal agreement was approved by every city and town and the voters approved the sales tax in every voting precinct.
Sales tax revenues have been used as local match to secure over $127 million in federal and state grants. In addition to completing 133 projects to reduce pollution sources, remove legacy pollutants accumulated in the lagoon and restore natural filtration systems, the Save Our Indian River Lagoon sales tax and secured grants have assisted over 2500 individual homeowners and businesses to connect to sewer, repair sewer leaks or upgrade their septic systems to advanced, nitrogen-reducing systems.
On November 18, 2025, the Board approved legislative intent and permission to advertise a public hearing to renew the 1/2-cent sales tax for the Save Our Indian River Lagoon Program. They also directed staff to bring back ballot language for placing renewal on the November 3, 2026, general election and coordinate with municipalities on extending the interlocal agreements to continue the program.
On January 5 and 12, 2026, the Board held workshops in Titusville and Palm Bay to gather public opinion on the current program and interest in renewing the sales tax. Renewal of the sales tax was also discussed in the Board’s budget workshops in February, March and April. On February 24, 2026, the Board discussed infrastructure funding options and voted to preserve the existing legislative intent approved on November 18, 2025, to renew the program, as currently structured, subject to voter approval in the general election.
According to a recent economic analysis performed for the Indian River Lagoon National Estuary Program and presented to the Board on November 18, 2025, the annual economic impact of the Indian River Lagoon is $28.3 billion, supporting 128,400 jobs that pay $8.3 billion in wages. The return on investment for lagoon restoration projects is 24:1. Although the economic impact evaluated the entire length of the lagoon, most of the lagoon and its economic benefits accrue within Brevard County.
Upon approval, the ballot language shall be transmitted to the Supervisor of Elections no later than 78 days prior to the November 3, 2026 election.
This public hearing has been duly noticed and a Business Impact Estimate is attached.
Clerk to the Board Instructions:
If adopted, please return two certified copies of the ordinance and the City Interlocal Agreement to Natural Resources. Upon approval by the Board, execution by the Chair, and attestation by the Clerk, file the ordinance with the Department of State as required by law within the 10-day deadline.