Subject:
Title
Discussion and Staff Direction, Re: Legislative Intent for Infrastructure Funding Options
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Fiscal Impact:
To be determined
Dept/Office:
County Manager's Office
Requested Action:
Recommendation
It is requested that the Board of County Commissioners discuss the infrastructure funding options presented and provide staff direction, including approval of any Legislative Intent and authorization to proceed with any required statutory actions.
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Summary Explanation and Background:
On November 18, 2025, the Board approved Legislative Intent to advertise an ordinance for a voter referendum to renew the 0.5 percent Local Government Infrastructure Surtax for the Save Our Indian River Lagoon (SOIRL) Program and directed staff to return to the Board for a Public Hearing in April or May. In January, the Board conducted two public workshops to receive input regarding renewal of the SOIRL infrastructure sales surtax and the associated Project Plan.
On February 10, 2026, the Board directed staff to bring forward an agenda item to consider funding options for additional infrastructure projects to address backlogs in public facilities, transportation, and drainage infrastructure.
Pursuant to Section 212.055(2), Florida Statutes, local governments may levy the Local Government Infrastructure Surtax at a rate of 0.5 percent or 1 percent by ordinance approved by a majority of the county governing body and approved by the voters in a countywide referendum. Surtax proceeds are distributed to the county and its respective municipalities either pursuant to an interlocal agreement or in accordance with the distribution formulas set forth in Section 218.62, Florida Statutes. Under the current 0.5 percent infrastructure surtax dedicated to the SOIRL program, the County receives and administers the full countywide revenue (estimated at approximately $67 million annually), pursuant to the existing interlocal agreement.
If the surtax were increased to 1 percent,...
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