Subject:
Title
Adoption of FY 2025-2026 Tentative Millages
End
Fiscal Impact:
Dept/Office:
Budget Office
Requested Action:
Recommendation
It is recommended that the Board of County Commissioners discuss and tentatively adopt the FY 2025-2026 millages.
End
Summary Explanation and Background:
At this point, the Board will have heard comments from the public concerning the budgets and millages of the Board agencies, Charter Offices, and Dependent Special Districts. It is at this time that the Board should direct staff to make such changes as the Board deems necessary.
The following components of the County’s FY 2025-2026 Tentative Budget (including dependent special districts) represent funds which include ad valorem revenues at the millage rates approved by the Board on July 22, 2025.
In addition to Truth in Millage (TRIM) requirements, local governments must also conform to the maximum millage limitation requirements of Section 200.065(5), F.S. To calculate the maximum levies for counties, and independent special districts, the Florida Department of Revenue (DOR) has prescribed forms and instructions.
Attachment A outlines the voter-approved proposed millages as approved by the Board on July 22, 2025, as well as the revenue amount beyond what was originally included in the FY25-26 Proposed Budget. The millage rates adopted by the Board will determine the amount of revenue to be allocated by the Board within those respective taxing districts.
Attachment A also provides the DOR prescribed requirements for simple-majority, supermajority, and unanimous votes. The Board may tentatively adopt a millage rate higher than the simple-majority maximum rate at the first budget hearing with only a majority vote, however the final adoption of millage rates at the final budget hearing must follow the statutory approval thresholds as provided by DOR.
Clerk to the Board Instructions:
Maintain for records retention.