Subject:
Title
Resolutions adopting tentative millage rates and budgets for Fiscal Year 2027 (First Public Budget Hearing).
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Recommended Action:
Recommended Action
Following a public hearing, adopt the resolutions approving the tentative millage rates and budgets for Fiscal Year (FY) 2027.
• On August 11, 2026, the County Administrator delivered the FY27 Proposed Budget to the Board of County Commissioners (Board). The resolutions presented for approval match the budget as proposed, because the Board has not had a formal opportunity to amend until this hearing.
• The maximum ad valorem millage rates were certified to the Property Appraiser on July 28, 2026, for inclusion in the Truth in Millage Notices.
• These notices, which were mailed to all county property taxpayers on August 17, 2026, also contained the notice of the time and place of this public hearing.
• In accordance with Florida Statutes, the percentage increase in the millage rate for all budgets over the rolled-back rate, based upon the maximum rates on the TRIM Notice and subsequent decreases to such rates, to fund the FY27 Tentative Budget is a 0.48% increase over the aggregate rolled-back rate of 6.1284 mills.
• This structurally balanced proposal totals $5.14B across all funds, including $1.125B in the General Fund (growing 0.8% from $1.116B in the FY26 Adopted Budget to $1.125B in the FY27 Proposed Budget) and $1.094B in the Capital Budget, including reserves and transfers.
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Strategic Priorities:
Infrastructure and Environment
1.1 Improve traffic flow efficiency.
1.2 Maintain and enhance County infrastructure.
1.3 Increase access to green space.
1.4 Improve environmental quality.
1.5 Strengthen resilience and adaptation.
1.6 Ensure sustainable water management.
Healthy and Safe Communities
2.1 Improve public health.
2.2 Enhance community safety.
Prosperity and Opportunity
3.1 Increase the availability of attainable housing.
3.2 Provide and promote tourism opportunities.
3.3 Increase workforce opportunities.
3.4 Enhance educational and cultural opportunities.
3.5 Foster business growth.
Smart Service Delivery
4.1 Optimize County energy use.
4.2 Achieve and maintain a high level of customer satisfaction.
4.3 Improve efficiency of service delivery through technology.
4.4 Pursue continuous improvement.
4.5 Develop and retain a highly skilled and efficient workforce.
Summary:
Summary
The order of business and content of this First Public Budget Hearing on the Fiscal Year 2027 (FY27) Budget are mandated by Florida Statutes, specifically Florida Statutes (F.S.) Section 200.065. At this hearing, the Board of County Commissioners (Board) is asked to adopt resolutions that approve tentative millage rates and budgets for the various entities for which the Board is the taxing authority.
Adoption of the attached resolutions provides the FY27 Proposed millage rates within the statutory requirements. Final approval of the millage rates and budgets will occur at the Second Public Budget Hearing on September 24, 2026, which must be noticed by prescribed advertisements in a newspaper of general circulation in the community.
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Background Information:
On August 11, 2026, the County Administrator delivered the FY27 Proposed Budget to the Board. The maximum ad valorem millage rates were certified to the Property Appraiser on July 28, 2026, for inclusion in the Truth in Millage (TRIM) Notices. The TRIM notice sets the tentative millage rates, which are the maximum millage rates. These notices, which were mailed to all county property taxpayers on August 17, 2026, also contained the notice of the time and place of this public hearing. The Board held Budget Workshops on August 20, 2026, and September 3, 2026.
Fiscal Impact:
Tentative approval of the FY27 millage rates and budgets for Countywide, Municipal Services Taxing Units, and other taxing districts is required to comply with Florida Statutes.
Staff Member Responsible:
Chris Rose, Director, Office of Management and Budget
Partners:
N/A
Attachments:
Resolutions Adopting FY27 Tentative Millages and Budgets
Schedule A: FY27 Tentative Millage Summary