Subject:
Title
School Board Request to Call a Referendum Election for Renewal of One-Half Cent Sales Surtax for School Capital Outlay
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Fiscal Impact:
None
Dept/Office:
County Attorney's Office on behalf of Brevard County School Board Attorney Paul Gibbs
Requested Action:
Recommendation
The School Board requests that the Board of County Commissioners adopt a resolution calling a referendum election for the electors of the Brevard County to vote whether to renew the half-cent sales surtax approved by the voters in 2014 and 2020 for a period of ten years.
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Summary Explanation and Background:
Section 212.055(6), Florida Statutes, provides that the school board in each county may levy a discretionary sales surtax for school capital outlay at a rate that may not exceed 0.5 percent, pursuant to resolution conditioned to take effect only upon approval by majority vote of the electors of the county voting in a referendum.
Brevard County voters approved the one-half cent school capital outlay surtax in 2014 with 57.99% of the vote and approved a six-year renewal of the surtax in 2020 with 68.56% of the vote. The surtax expires on December 31, 2026.
At a regular meeting on September 23, 2025, the School Board adopted its Resolution 2026-01. That resolution calls for a renewal of the half-cent school capital outlay surtax and requests that the Board of County Commissioners place the required referendum election on the ballot of the general election to be held on November 3, 2026. A copy of the School Board's Resolution 2026-01 is attached.
In considering this item, the Board of County Commissioners is not voting on the wisdom of the proposed one-half cent surtax renewal. Rather, if the School Board satisfied the applicable statutory requirements, the Board of County Commissioners has a ministerial duty to place the referendum election on a general election ballot as requested. (Note, however, that unlike the referendum election for additional millage for scho...
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