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 ...
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