Subject:
Title
School Board Direction to Call a Referendum Election for Renewal of Additional One Mill Ad Valorem Tax Millage for School Operations
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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
It is directed by the Brevard County School Board that the Board of County Commissioners adopt a resolution calling a referendum election for the qualified electors of the School District of Brevard County to vote whether to renew the additional one mill ad valorem tax millage for school operations for a period of four years.
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Summary Explanation and Background:
Section 1011.73(2), Florida Statutes, provides that school boards, "pursuant to resolution adopted at a regular meeting, shall direct the county commissioners to call an election at which the electors within the school district may approve an ad valorem tax millage as authorized under [Section 1011.71(9), Florida Statutes]." Any millage so authorized shall be levied for a period of up to four years or until changed by another millage election, whichever is earlier.
In November 2022, the voters of Brevard County approved an additional one mill ad valorem tax millage for school operations for four years. At a regular meeting on September 23, 2025, the School Board adopted its Resolution 2026-02. That resolution calls for a renewal of the expiring one mill levy and directs the Board of County Commissioners to 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 2026-02 is attached.
In considering this item, the Board of County Commissioners is not voting on the wisdom of the proposed one mill ad valorem millage 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 the ballot as direc...
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