If anyone in our audience is here for the purpose of contesting their assessment, a petition for adjustment with the Value Adjustment Board should have been filed by 5 o'clock Monday, September 14th. This information was included in the trim notices sent to each taxpayer. Petition forms were available from the property appraiser's office. This evening, we will take a number of actions related to the adoption of the final millage rates and budgets for fiscal year 2027. I encourage you, if you have not already done so, to get a copy of the agenda so you may easily follow the proceedings this evening. Citizen comments will be taken following the overview of the tenant budget by the county manager and the assistant county manager for finance and facilities resource management. The county attorney will now present an overview of the truth in millage legislation, followed by the county manager's explanation of the final and the rollback millage rates.
In 1980, the Florida legislature adopted what is known as the truth in millage legislation, or TRIM as it's called. The goal of the legislation is to ensure that taxpayers are advised of the public hearings at which the local taxing authority's budgets and millage rates are considered and adopted. Each year, the property appraiser completes an assessment of the value of all property and certifies to each taxing authority the taxable value of the property within its jurisdiction. Each taxing authority then notifies the property appraiser of its proposed millage rate, its rolled-back rate, and the date and time and place of the public hearing to consider the proposed millage rate in the tentative budget. Once a property appraiser receives the information, she sends a notice that includes all the referenced information by first-class mail to every taxpayer on the assessment roll. The notice sent to taxpayers is called the TRIM notice. The TRIM notice lists what the taxes were for the prior year, what the taxes will be if the proposed budget changes are made, and what the taxes will be if no budget changes are made. This information is listed for each taxing authority. The notice also lists all voted levies for debt service. The purpose of the TRIM notice is to provide taxpayers with sufficient basic information to enable them to participate in the public hearing process.
Ms. Laverman? One of the requirements of the Truth in Millage legislation is to provide information about why final millage rates differ from the rolled-back millage rates. The final millage for the Board of County Commissioners' countywide levy is 7.2107 mills, which is 0% greater than the rolled-back rate of 7.2107 mills. The final millage for the Board of County Commissioners' Municipal Service Taxing Unit law enforcement levy is 3.5678 mills, which is 5.47% greater than the rolled-back rate of 3.3829 mills. Rolled-back millage rate is defined as the millage rate which exclusive of new construction, additions to structure, deletions, and property added due to geographic boundary changes will provide the same ad valorem tax revenue for each taxing authority as was levied during the prior year. The trim process requires that a notice of a tax increase be advertised when the current year final aggregate millage rate exceeds the calculated aggregate rolled-back millage rate. The aggregate rolled-back millage rate is calculated by dividing the prior year estimated property tax revenue by the current year taxable property value multiplied by 1,000. The current year taxable value does not include new construction or tax increment CRA values. For the 2026 tax year, the proposed aggregate millage rate of 8.6608 is 0.81% greater than the aggregate rolled-back millage rate of 8.5909, resulting in advertising a notice of tax increase. The current year F.Y. 26 property tax revenue for all taxing units, excluding voted millage, is $229,156,150. The F.Y. 2027 final budget property tax revenue of $232,577,218 is $3,421,068 greater than in fiscal year 26. The increase in property tax revenue is necessary to fund the appropriations to operate the general county and MSTU law enforcement taxing units. Tommy Crosby, Assistant County Manager for Financial and Facilities Resource Management, will now present an overview of the final budget for fiscal year 2027.
Mr. Chair, the total accounting final budget for fiscal year 2027 is $974,151,842, which is equal to the tentative budget adopted by the board during the September 8, 2026 public hearing. The following presentation is attached to your agenda, and I will review it for the public. The property tax, this is similar information that we presented last time with a few extra points of data. Property tax data, 2025, which is the latest comparative data that we have with other counties. The millage rate for fiscal year 26 ranked out of 67 counties. We were 52nd in aggregate millage at 9.0492. Aggregate millage means the general fund and the MSTU millage combined. And 41st in general fund millage at 7.6 mils. Also, the chair had asked last time, how did we compare it to Leon County? So, Leon County is 53rd in aggregate millage at 9.0644 and 49th in general fund millage at 8.3144. So, a similar county with demographic and population size, and we are in better stead in those data rankings. Property tax data, 2025 property tax per capita. For fiscal year 26, our county government levies, Alachua County is at $761. State average is 991. We are 32nd lowest property tax per capita. Leon County, by contrast, is at $811, 36 lowest per capita. Reduction, again, this is 10 straight years for the general fund millage. We have reduced our millage from fiscal year 17 of 8.9290 down to 7.2107. We have a 19% reduction in millage at 1.7183 mils reduction. And let that sink in a little. That's a large number. Compare it anywhere you've seen a 20% reduction in millage in 10 years. It's pretty dramatic. Property tax rolls, we talked a little bit about why we are at the level we are and why we can't be much lower. A lot of that has to do with the assessed value versus taxable value. Alachua County's taxable value is 68% of assessed value. State average is 83% of assessed value. We're the eighth lowest percent, which means we have a lot of property off of the tax roll. The other seven counties that are lower than us, a higher, a lower ratio, excuse me, are all very small counties. In comparison, Leon is also very close to us. But their assessed value is $41.3 billion. And they're at 69.42%. Their taxable value is $28.7 billion. Property tax data, impact of assessed value versus taxable value of property, taxable value in Alachua County. Assessed value is $39.2 billion. Taxable value of $26.8 billion. If we were at the state average and they equalized that number across the state, we could generate an additional $6.3 billion in taxable value. We could reduce the billage to 5.856 mils instead of 7.2107 mils. Major taxing funds and assessment funds, the general fund, which has your PST, your CST, your sales tax, state shared funds, and fees, mostly ambulance fees, which are the biggest. The MSDU for law enforcement are property tax-based. MSBU for fire are currently assessment-based. And we also include some sales tax and PST and CST taxes to help offset the non-fire cost in the fire fund. The MSBU for stormwater and solid waste assessment and tipping fees. And the road maintenance, gas tax and communication, CST money goes into the road maintenance funds. Conservation lands, parks master plan, pavement master plan for roads and housing infrastructure are a one-cent surtax. Surtax, the equestrian center, sports events center, and grants and tourist grants are all TDT funds. Total budget, again, there's been a lot of commentary in the last few years about how do you have a $974 billion budget and what you divert or use for roads and public safety and the choices that you have to make. And so this year we did go through the exercise. I think it's worth stating again for the public that there are things that happen that are accounting in nature that have nothing to do with your ability to spend additional dollars. So we have internal budgetary transactions, $191 million, that's 20% of your budget. Those are budget transfers, funding funds of $45 million, your internal service funds, which support all the other funds, such as our self-insurance fund, health insurance, and property insurance. And then we have our reserves that we do not spend, keep them for a rainy day in case things happen. Usually storms is usually our target for that. Sometimes economic downturns, they're usually storms. And then, so that's $191 million. Outside agencies, again, we have to fund the constitutional officers and other agencies. The sheriff's office is $152 million. The hospital assessment, which we are completely a pass-through body for that, is $65 million. That is their choice. They've asked us to do that for them on their behalf so they can participate in other funding structures. So hospital assessment is $65 million. The other four constitutional officers, $28 million. Career source, $5 million. And our transportation planning organization of $1 million. So $251 million go to outside agencies, independent agencies. That's 25% of your budget. So right there alone, we're at 45% of your budget. The remaining funds, we have mandates, required mandates, $34 million. We have debt service, currently a $14 million. And that includes what we borrowed for the courthouse. We have Medicaid state match funds of $5 million. Juvenile justice of $4 million. Inmate medical of $3 million. Medical examiner, $2 million. State court administration, which includes all the judicial officers, $4 million. And the Florida Health Department, $2 million. So 3.5% of your budget goes towards those mandates that are required to come off the top. So what we have left is roughly 50% of your budget, which are restricted. And then finally, your operational budget. So in your restricted funds, we have $366 million. That's 37% of the budget is for your infrastructure surtax, which has been voted for by the citizenry. So your job is to spend it according to how it is levied and how they voted on it. Targeted taxes. This is your gas taxes. Some of your other taxes that are TDT. Those dollars that have to go to a specific purpose. Public safety, ACFR. This is your assessment, as well as your ambulance services. Grants. A lot of different grants up to $22 million. And then your enterprise fund for solid waste, which is $30 million that has to be used for solid waste. That, again, makes $366 million. So what you have remaining for operational decisions that we go through over the summer is your physical plant, $37 million. So a lot of that is not really flexible. That is your utility bills, your water and gas bills. That is keeping your roofs, your maintenance systems running, your air conditioning systems running, et cetera. So that's $37 million of that. Roads, again, another $24 million that we've committed from the general fund to help with our road needs. I'm out of the general fund portion. Then county operations. This is all of the administration. This is day-to-day. Actually, that would be called government. Housing and community support services, $16 million. Parks and EPD and land conservation, $13 million. Your core service department, $11 million. Planning and economic development, $6 million. And animal resources, $5 million. So that is really, that 13% of your budget is really what you're dealing with every year. Again, a lot of that you have a little control over as well, your physical plant. So your board priorities, if you use the restricted and the operational dollars, you'll see that we spend $252 million on public safety and about $106 million in the 27 budget alone for roads. Out of this slide, as a reminder to know your budgetary impact, we will be coming back October 6th to talk with the board about things that will be under consideration in the future if Amendment 3 passes and the Homestead exemption passes in November. Currently, we have 200, we raised $232 million in estimated property taxes between the MSTU and the general fund. When we go, if the state goes to $150,000 Homestead tax exemption, at the current millage levels, you will estimate losing $43 million in year one and $64 million in year two. And those are not cumulative. Those are every year. It will happen again and again. And after the 64, there is a cost of living index that will be applied in future years according to the Constitution. Also, as a reminder of that, included in that is the cap of going from 10% cap to a 5% cap, which over the long term will also have a pretty dramatic impact on property taxes. We wanted to make sure you were aware of that and expecting that to come in October 6th. Mr. Chair, this concludes my comments on the final budget. I'll be happy to answer any budget questions at this time. Any questions, Commissioner? Mr. Alton?
Just real quick, what is the total amount of debt that we carry? That was the question I got from a constituent.
I did not bring that with me.
It doesn't have to be exact. I just... I wouldn't.
Right now, we have $80-plus million for the courthouse, plus the old tax. And also, we have them in categories of facilities versus road dollars, et cetera. And we have a lot in tourist development tax because we built the Sports Event Center and the Denial and Equestrian Center are on tourist development tax. Some of that is different funding sources. The things that are in the general fund are a couple of fire stations, and the courthouse is really our main sources right now, debt. I'd have to get you that total. We'll be happy to get you that.
Well, there was that whole amount under debt service in the previous slide. And they were like, how much debt do you guys have? Yeah.
$14 million a year, and we'll get that as the public has questions.
Yeah. Okay. Thank you. Anything else for questions? Okay. All right. Back to the public. I would like to now invite the citizens to comment on the fiscal year 27 final millage rates and final budget. Please come forward to either podium if you wish to address the board. We do request each speaker try to limit his or her comments to three minutes. The hearing will continue until everyone who wishes to address the commission has had the opportunity to speak. Citizens' comments will now be allowed.
Mr. Connish, you are recognized. Yes. Thank you, Mr. Chair. So out of $974 million, I heard a road figure of $100 million, but then I heard a road figure of $24 million. But whatever your road figure is, it's inadequate. It's clearly inadequate. And I try to avoid county roads. I just ride on state roads because they take care of the roads and you don't. I think it would be very helpful for you to classify every item in your budget as either a core service or as a social program. And I think you need to get a handle on the appropriate percentage of the budget that are devoted to social programs, like getting into housing for the needy, promoting certain kinds of foods, promoting certain kinds of lifestyles. The only lifestyle you should be promoting is agricultural production, sir, which you don't do at all. You steal our agricultural rights, and then you want us to sell out for pennies on the dollar, lest we sell our land to your cronies. And that's a very problematic way for a county government to operate, but that's what you're doing. You don't mention the non-advalorum assessments, and they're going to play a big role in the future as the hammer comes down on your ability to tax homesteads. And I want the public to know that there is no deadline to challenge a non-advalorum assessment because you have a right to a refund looking back three years. So if a non-advalorum assessment should be excused due to a hardship or due to a mistake in how the assessment was calculated, you're entitled to challenge that. And the tax collector is authorized under $2,500 to adjust it looking backwards, and then the Department of Revenue takes it over. If it's over $2,500, of course you wouldn't tell anyone about that, nor would you tell them about the hardship exemption because you don't want these dedicated funds to be funded out of your general revenues that you can use to give like a half a million dollar gift to your favorite organic farmer or buy a lavish $1.2 million office condo when you're about to have an empty old courthouse. And all that frivolous stuff that you do, you know, I don't think that will be happening in the event of a reform of property taxation of homestead property. Thank you.
Thank you, Mr. Connish. All right, next speaker, please.
Welcome. James, Jim Carrington. I appreciate the last speaker's comments. It's always good to hear that kind of voice. Personally, I think schools are a social program, libraries are a social program, infant social program, parks and recreation are a social program, and Lord knows, I don't know how you all do it. But I am here tonight just to say thank you.
Thank you, Jim. Thank you, James. Next speaker. Anyone else? Go once, go twice. Okay, we'll go ahead and close public comment. Mr. Crosby, you recognize?
Yes, sir. Mr. Chair. So, Mr. Chair, to answer to the earlier question, we have an outstanding debt of $249 million, over 10 issues. The general fund's about $135 million. Again, that's the fire stations and the court complex. We have some TDT funds, and then we have funds when we borrowed money for the warehouse when we bought it.
Okay, thank you. That's a quarter of a million dollars.
Yeah, that's about right.
But when you take 14% divided by $250 million, it's a pretty low interest rate.
It really is, and that's the other thing I told the public, or the person that was talking to me, is like, we can borrow money very cheaply, so it makes sense to do so.
Yeah, especially when inflation is running higher than that far enough. Is it coming?
Yes, sir. So, Mr. Chair, I think that that deserves a little more expanding on. It's exactly right. We've had this conversation time and time again in commission work sessions that the cost of money is much cheaper to borrow it and do what you need to do with the money from an infrastructure standpoint now than it is to try to save money and then build it later. That's the cost of construction, whether it be roads or infrastructure or buildings is going up much more rapid than the cost of money. So, it would be a poor job for the taxpayers to not put the infrastructure in place that is needed as quickly as possible.
Like roads. Yeah, roads and fire stations. Okay. So, you've got to talk about any adjustments.
I'm sorry. That's okay. The budget document. I'm going to turn my page. Chair, the budget document. Before you, the fiscal year 27 final budget is equal to the tenant budget adopted by the board during the September 8, 2026 public hearing. Any additional adjustments to this budget can be made by motion at this time.
Any motions? Did you try to scare us last time? Are you doing that at this time? No. Okay. All right. Ms. Lieberman, you're recognized? Quickly, before commission.
Florida statutes require the name of the taxing authority, the millage rate to be levied, the rolled back rate, and the percentage change over rolled back rate be publicly announced. Accordingly, the Alachua County Board of County Commissioners has determined that a final millage rate of 7.107 mills is necessary to fund the final general county budget. The final millage rate represents an increase of 0% over the rolled back rate of 7.2107 mills.
Okay. Mr. Chair, I move adoption of Resolution 2026-63, establishing the fiscal year 27 final general county millage rate. Second.
I have a motion and a second. All in favor, say aye. Aye. Any opposed? That motion passes. 4-0.
I'm counting. No, let's see. I move adoption of Resolution 2026-64, adopting revenue estimates in the FY27 final.
Second. I have a motion and a second. All in favor, say aye. Aye. Any opposed? That motion is unanimous.
Florida statutes require the name of the taxing authority, the millage rate to be levied, the rolled back rate, and the percentage change of a rolled back rate be publicly announced. Accordingly, the Alachua County Board of County Commissioners has determined that a proposed millage rate of 3.5678 mills for the Municipal Service Taxing Unit, Law Enforcement, is required to fund the final Municipal Service Taxing Unit, Law Enforcement Budget. The final millage rate represents an increase of 5.47 percent over the rolled back rate of 3.3829 mills. I move adoption of Resolution 2026-65, establishing fiscal year 27, Final Municipal Service Taxing Unit, Law Enforcement millage rate. Second.
I have a motion and a second. All in favor, say aye.
Aye.
All opposed? That motion is unanimous.
All right. I move adoption of Resolution 2026-66, adopting revenue estimates, and the fiscal year 27, Final Municipal Service Taxing Unit, Law Enforcement, budget.
I have a motion and a second. All in favor, say aye. Aye. Any opposed? That motion is unanimous. So, Commissioner Wheeler, this was your last budget and public hearing. That's right. It's been really an honor and a pleasure.
I've learned a lot. I've learned a lot.
Commissioner, is there anything else for the good of the order? All right. This concludes the public hearing and this concludes the final budget public hearing. We are adjourned.