The URL can be used to link to this page

Agenda 09/19/2024 Item #2.12.1 09/19/2024 COLLIER COUNTY Board of County Commissioners Item Number: 2.1 Doc ID: 29886 Item Summary: BCC Fiscal Year 2025 Amending Tentative Budgets and Adopting Millage Rates and Final Budget Meeting Date: 09/19/2024 Prepared by: Title: — Office of Management and Budget Name: Debra Windsor 09/12/2024 10:46 AM Submitted by: Title: Accountant, Senior — Office of Management and Budget Name: Christopher Johnson 09/12/2024 10:46 AM Approved By: Review: Office of Management and Budget Office of Management and Budget Office of Management and Budget County Attorney's Office County Manager's Office Board of County Commissioners Debra Windsor OMB Review Christopher Johnson OMB Reviewer Laura Zautcke OMB Reviewer Jeffrey A. Klatzkow Level 3 County Attorney's Office Review Ed Finn Level 4 County Manager Review Geoffrey Willig Meeting Pending Completed 09/12/2024 10:47 AM Completed 09/12/2024 11:15 AM Completed 09/12/2024 11:17 AM Completed 09/12/2024 11:19 AM Completed 09/12/2024 12:39 PM 09/19/2024 5:05 PM Packet Pg. 3 2.1.a Collier County Government Final Budget Public Hearing FY 2025 Government Building F 3rd Floor Board Room 3299 Tamiami Tr., East Naples, FL 34112 Amy Patterson County Manager Phone: 239-252-8973 Presented by: Corporate Financial and Management Services September 19, 2024 5:05 P.M. Packet Pg. 4 2.1.a Collier County Government Communications, Government & Public Affairs 3299 Tamiami Trail E., Suite 102 Naples, Florida 34112-5746 September 5, 2024 FOR IMMEDIATE RELEASE Notice of Hybrid Remote Public Hearing For the Adoption of the Fiscal Year 2025 Tentative Budgets Final Millage Rates & Final Budget Board of County Commissioners Collier County, Florida September 19, 2024 5:05 p.m. Notice is hereby given that the Collier County Board of County Commissioners will meet on Thursday, September 19, at 5:05 p.m. This will be a Hybrid Remote meeting and it will be held in the Board of County Commissioners Chambers, third floor, Collier County Government Center, 3299 Tamiami Trail E., Naples, Florida, to conduct the final public budget hearing for the adoption of the Collier County Fiscal Year 2025 Tentative Budgets, Final Millage Rates and Final Budget. Some of the Board Members may be appearing remotely, with staff present in person. The public may attend either remotely or in person. The meeting will be broadcast live with closed captioning on Collier Television channel 97/98 and via live streaming at www.colliercountyfl. _ og v/ctv. Individuals who would like to participate in person must complete and submit a speaker form prior to the beginning of the discussion about the item. Individuals who would like to participate remotely must complete and submit the online speaker registration form prior to the beginning of the meeting. The agenda will be available on the Collier County Government website at hLtp:Hcolliercopplyfl.igm2.com/Citizens/default.aWx Individuals who would like to participate remotely should register at https://us02web.zoom.us/webinar/register/VVN_zjzrrEOatS 56o8uNtB-hHNQ#/registration Remote participation is provided as a courtesy and is at the user's risk. The County is not responsible for technical issues. About the public meeting: All interested parties are invited to attend and to register to speak. All registered public speakers will be limited to three minutes unless changed by the chairman. Packet Pg. 5 2.1.a Collier County Ordinance No. 2004-05 requires that all lobbyists shall, before engaging in any lobbying activities (including, but not limited to, addressing the Board of County Commissioners, an advisory board or quasi-judicial board), register with the Clerk to the Board at the Board Minutes and Records Department. Anyone who requires an auxiliary aid or service for effective communication, or other reasonable accommodations to participate in this proceeding, should contact the Collier County Facilities Management Division, located at 3335 Tamiami Trail E., Suite 101, Naples, Florida 34112, or 239-252-8380, as soon as possible, but no later than 48 hours before the scheduled event. Such reasonable accommodations will be provided at no cost to the individual. For more information, call (239) 252-8999. Packet Pg. 6 2.1.a TO: Office of the County Manager Amy Patterson 3299 Tamiami Trail East, Suite 202 • Naples Florida 34112-5746 • (239) 252-8383 MEMORANDUM Board of County Commissioners (BCC) FROM: Amy Patterson DATE: September 12, 2024 SUBJECT: FY 2025 Final Budget Public Hearing Documents Attached are the documents for the Final FY 2024-25 Budget Public Hearing scheduled for Thursday, September 19, 2024, at 5:05 p.m. Pursuant to Florida statutes defining the annual truth in millage process (TRIM), the appropriate advertisement for this hearing will be published in the Naples Daily News on Monday, September 16, 2024. The final hearing was also announced at the first public budget hearing on September 5, 2024 and was contained within Resolution 2024-136 approving the tentative maximum millage rates passed by the Board of County Commissioners on July 9, 2024. Regarding the County's final budget hearing, three appropriation changes requiring resolutions to amend the tentative budget adopted at the September 5, 2024, budget hearing are recommended. These changes result from a reduction in the FY 2024 forecast for loans to the Disaster Recovery Fund, the subsequent reappropriation of these loans in FY 2025, and minor adjustments for position transfers and reclassifications. These appropriation changes are detailed in the attached resolutions. No changes to the roster of millage rates approved at the September 5, 2024 budget hearing are proposed. In the interim, please feel free to contact me with any questions at your convenience. Enclosure Amy Patterson, County Manager Chris Johnson, Director Corporate Financial and Management Services Ed Finn, Deputy County Manager Department Heads Corporate Financial Planning and Management Services Staff Packet Pg. 7 2.1.a COLLIER COUNTY BOARD OF COUNTY COMMISSIONERS AGENDA Thursday, September 19, 2024, 5:05 p.m. NOTICE: ALL PERSONS WISHING TO SPEAK ON ANY AGENDA ITEM MUST REGISTER PRIOR TO SPEAKING. ANY PERSON WHO DECIDES TO APPEAL A DECISION OF THIS BOARD WILL NEED A RECORD OF THE PROCEEDINGS PERTAINING THERETO, AND THEREFORE MAY NEED TO ENSURE THAT A VERBATIM RECORD OF THE PROCEEDINGS IS MADE, WHICH RECORD INCLUDES TESTIMONY AND EVIDENCE UPON WHICH THE APPEAL IS TO BE BASED. ALL REGISTERED PUBLIC SPEAKERS WILL BE LIMITED TO THREE (3) MINUTES UNLESS PERMISSION FOR ADDITIONAL TIME IS GRANTED BY THE CHAIRMAN. 1. ADVERTISED PUBLIC HEARING — Collier County FY 2024-25 Budget A. Discussion of FY 2024-25 Millage Rates and Increases Over the Rolled -Back Millage Rates B. Discussion of Further Amendments to the Tentative Budget C. Public Comments and Questions D. Resolution to Amend the Tentative Budgets E. Public Reading of the Taxing Authority Levying Millage, the Name of the Taxing Authority, the Rolled -Back Rate, the Percentage Increase, and the Millage Rate to be Levied. F. Adoption of Resolution Setting Millage Rates. Note: A separate motion is required for the Dependent District millage rates; and a separate motion is required for the remaining millage rates. G. Resolution to Adopt the Final Budget by Fund. Note: A separate motion is required for the Dependent District budgets; and a separate motion is required for the remaining budgets. 2. Adjournment of FY 2025 Public Budget Hearing Packet Pg. 8 2.1.a Collier CountCollier County Government Fiscal Year 2025 Adpoted Tentative Budget Collier County, Florida Property Tax Rates FY 2025 Proposed Prior Year Rolled Back Proposed Millage Millage Millage % Change From Fund Title Fund No. Rate Rate Rate Rolled Back County Wide General Fund 0001 3.2043 3.0107 3.0107 0.00% Water Pollution Control 1017 0.0263 0.0246 0.0246 0.00% Conservation Collier 1061 0.2242 0.2096 0.2096 0.00% Subtotal County Wide 3.4548 3.2449 3.2449 0.00% Dependent Districts and MSTU's Unincorporated Area General Fund 1011 0.7280 0.6844 0.6844 0.00% Golden Gate Community Center 1605 0.1862 0.1756 0.1862 6.04% Victoria Park Drainage 1608 0.3814 0.3567 0.3814 6.92% Naples Park Drainage 1613 0.0041 0.0038 0.0041 7.89% Vanderbilt Beach MSTU 1617 0.5000 0.4650 0.4650 0.00% Ochopee Fire Control 1040 4.0000 3.7079 4.0000 7.88% Goodland/Horr's Island Fire MSTU 1041 1.2760 1.1955 1.2760 6.73% Sabal Palm Road MSTU 1619 0.0000 0.0000 0.0000 n/a Lely Golf Estates Beautification 1620 2.0000 1.8994 2.0000 5.30% Golden Gate Parkway Beautification 1621 0.5000 0.4644 0.5000 7.67% Hawksridge Stormwater Pumping MSTU 1622 0.0318 0.0298 0.0318 6.71 % Radio Road Beautification 1625 0.0000 0.0000 0.1000 n/a Forest Lakes Roadway & Drainage MSTU 1626 4.0000 3.7201 4.0000 7.52% Immokalee Beautification MSTU 1629 1.0000 0.9521 1.0000 5.03% Bayshore Avalon Beautification 1630 2.1104 1.8030 2.1104 17.05% Haldeman Creek Dredging 1631 1.0000 0.8154 1.0000 22.64% Rock Road 1632 0.2847 0.7224 0.7224 0.00% Vanderbilt Waterways MSTU 1635 0.3000 0.2798 0.3000 7.22% Forest Lakes Debt Service 2014 0.0000 0.0000 0.0000 n/a Blue Sage MSTU 3080 3.0000 2.8690 3.0000 4.57% Collier County Lighting 1601 0.1025 0.0960 0.1025 6.77% 42nd Ave SE MSTU 1637 1.0000 0.9858 1.0000 1.44% Palm River Sidewalk MSTU 1638 0.5000 0.4777 0.5000 4.67% Private Road Emerg Repair MSTU 1639 0.0000 0.0000 0.0000 n/a Pelican Bay MSTBU 1008 0.0857 0.0792 0.0857 8.21 % Aggregate Millage Rate 4.0000 3.7702 3.7673 -0.08% AGENDA ITEM No._1 A SEP 19, 2024 Pg_1 Packet Pg. 9 2.1.a Collier County Government Collier Cc�unt� Fiscal Year 2025 Adpoted Tentative Budget Collier County, Florida Property Tax Dollars FY 2025 Proposed Prior Year Current Year Proposed Fund Tax Rolled Back Tax % Change Fund Title No. Dollars Tax Dollars Dollars From Rolled Back County Wide General Fund 0001 442,161,521 458,379,156 458,379,156 0.00% Water Pollution Control 1017 3,629,138 3,745,351 3,745,351 0.00% Conservation Collier 1061 30,937,369 31,911,606 31,911,606 0.00% Subtotal County Wide 476,728,028 494,036,113 494,036,113 0.00% Dependent Districts and MSTU's Unincorporated Area General Fund 1011 63,572,083 66,045,761 66,045,761 0.00% Golden Gate Community Center 1605 664,694 680,164 721,222 6.04% Victoria Park Drainage 1608 22,224 22,253 23,794 6.92% Naples Park Drainage 1613 10,119 10,292 11,105 7.90% Vanderbilt Beach MSTU 1617 1,727,743 1,786,285 1,786,285 0.00% Ochopee Fire Control 1040 1,769,940 1,799,962 1,941,759 7.88% Goodland/Horr's Island Fire MSTU 1041 171,049 173,585 185,274 6.73% Sabal Palm Road MSTU 1619 0 0 0 n/a Lely Golf Estates Beautification 1620 407,581 408,075 429,689 5.30% Golden Gate Parkway Beautification 1621 676,205 684,236 736,688 7.67% Hawksridge Stormwater Pumping MSTU 1622 3,269 3,271 3,491 6.73% Radio Road Beautification 1625 0 0 197,594 n/a Forest Lakes Roadway & Drainage MSTU 1626 1,175,897 1,177,228 1,265,802 7.52% Immokalee Beautification MSTU 1629 564,710 599,257 629,405 5.03% Bayshore Avalon Beautification 1630 1,751,308 2,113,318 2,473,625 17.05% Haldeman Creek Dredging 1631 201,165 268,565 329,367 22.64% Rock Road 1632 24,352 25,075 25,075 0.00% Vanderbilt Waterway's MSTU 1635 491,855 515,119 552,308 7.22% Forest Lakes Debt Service 2014 0 0 0 n/a Blue Sage MSTU 3080 17,123 17,345 18,137 4.57% Collier County Lighting 1601 908,421 924,916 987,540 6.77% 42nd Ave SE MSTU 1637 3,031 3,048 3,092 1.44% Palm River Sidewalk MSTU 1638 272,447 280,089 293,164 4.67% Private Rd Emerg Repair MSTU 1639 0 0 0 n/a Pelican Bay MSTBU 1008 793,789 812,685 879,382 8.21 % Total Taxes Levied 551,957,033 572,386,642 573,575,672 Aggregate Taxes 551,957,033 572,386,642 573,575,672 AGENDA ITE No._1 A SEP 19, 2024 Pg_2 Packet Pg. 10 2.1.a Collier County Government y Collier Count Fiscal Year 2025 Adpoted Tentative Budget Collier County, Florida Taxable Property Values For FY 2025 Prior Year Current Year Current Year % Change Fund Final Gross Adjusted Gross From Fund Title No. Taxable Value Taxable Value Taxable Value Prior Year County Wide General Fund 0001 137,990,051,102 147,619,372,860 152,250,026,928 10.33% Water Pollution Control 1017 137,990,051,102 147,619,372,860 152,250,026,928 10.33% Conservation Collier 1061 137,990,051,102 147,619,372,860 152,250,026,928 10.33% Dependent Districts and MSTU's Unincorporated Area General Fund 1011 87,324,290,475 93,330,285,688 96,501,695,704 10.51% Golden Gate Community Center 1605 3,569,784,080 3,785,528,531 3,873,370,393 8.50% Victoria Park Drainage 1608 58,268,262 62,306,147 62,385,821 7.07% Naples Park Drainage 1613 2,468,090,811 2,646,082,397 2,708,543,326 9.74% Vanderbilt Beach MSTU 1617 3,455,486,277 3,715,533,709 3,841,472,517 11.17% Ochopee Fire Control 1040 442,484,878 477,348,217 485,439,841 9.71 % Goodland/Horr's Island Fire MSTU 1041 134,051,163 143,076,232 145,198,986 8.32% Sabal Palm Road MSTU 1619 164,867,643 6,714,052 7,007,908 -95.75% Lely Golf Estates Beautification 1620 203,790,747 214,584,164 214,844,295 5.42% Golden Gate Parkway Beautification 1621 1,352,409,476 1,455,977,085 1,473,376,239 8.94% Hawksridge Stormwater Pumping MSTU 1622 102,783,410 109,756,935 109,781,505 6.81% Radio Road Beautification 1625 1,956,167,145 1,972,461,633 1,975,936,056 1.01% Forest Lakes Roadway & Drainage MSTU 1626 293,974,198 316,094,554 316,450,549 7.65% Immokalee Beautification MSTU 1629 564,709,761 593,121,352 629,405,341 11.46% Bayshore Avalon Beautification 1630 829,846,536 971,338,673 1,172,111,839 41.24% Haldeman Creek Dredging 1631 201,165,215 246,701,627 329,366,513 63.73% Rock Road 1632 85,535,542 33,711,127 34,710,100 -59.42% Vanderbilt Waterways MSTU 1635 1,639,517,256 1,758,098,248 1,841,025,884 12.29% Forest Lakes Debt Service 2014 293,974,198 316,094,554 316,450,549 7.65% Blue Sage MSTU 3080 5,707,668 5,968,188 6,045,740 5.92% Collier County Lighting 1601 8,862,645,675 9,459,874,530 9,634,540,693 8.71 % 42nd Ave SE MSTU 1637 3,031,005 3,074,671 3,092,143 2.02% Palm River Sidewalk MSTU 1638 544,894,479 570,355,426 586,328,998 7.60% Private Road Emerg Repair MSTU 1639 0 36,690,166 38,720,413 n/a Pelican Bay MSTBU 1008 9,262,410,885 10,017,451,855 10,261,168,640 10.78% AGENDA IT[ No._1 A SEP 19, 202 Pg_3 a� m c ii c c� a� m a� R c 0_ 0 a LO N 0 N L M m U (n ii U U m W ao 00 M N IM c �L c� a) 2 v 0 d r CD 3 m c ii LO N u- r C N E t V fC a+ Q Packet Pg. 11 2.1.a SUMMARY OF CHANGES TO THE FY 2025 TENTATIVE BUDGET NET CHANGE TO FUND TOTAL EXPLANATION General Fund (0001) $ 10,000,000 On the revenue side, the FY 24 forecast loan to Disaster Recovery Fund Major funding sources are Ad Valorem, (1813) decreased by $10 million, increasing FY 25 carryforward by a like Half Cent Sales Tax, and State Revenue amount. On the expense side, the $10 million loan to Disaster Recovery Fund Sharing (1813) was reappropriated for FY 25. Additionally, an increase in personal services of $49,500, resulting from reorganization and reclassification of positions, was offset by a reduction in reserves of a similar amount. County -wide Capital (3001) $ 15,000,000 On the revenue side, the FY 24 forecast loan to Disaster Recovery Fund Major funding source is transfers from (1813) was reduced by $15 million, which increased the FY 25 carryforward General Fund (0001) by a like amount. On the expenditure side, the $15 million loan was reappropriated in FY 25 to support ongoing recovery efforts. Disaster Recovery Fund (1813) $ 0 On the revenue side, forecast loans from the General Fund (0001) and County - Major funding source is s transfer from wide Capital Fund (3001) were reduced by $25 million, reducing carryforward the General Fund (0001) and FEMA by a like amount. These loans were reappropriated in FY 25 to support Grants ongoing recovery efforts. Total $ 25,0009000 Gross Tentative Budget $ 2,946,169,000 Gross Amended Tentative Budget $ 2997191699000 AGENDA ITEM No._1B SEP 19, 2024 Pg_1 Packet Pg. 12 2.1.a BUDGET RESOLUTION CHANGES TO THE FY 2025 TENTATIVE BUDGET GENERAL FUND (0001) Changes Amended % Tentative Increase Tentative Budget Appropriation Unit Budeet(Decrease) Budeet Change County Commissioners 1,625,300 1,625,300 0.0% Other General Administrative 16,831,200 16,831,200 0.0% County Attorney 3,526,600 3,526,600 0.0% Sub -Total 21,983,100 - 21,983,100 0.0% Corporate Business Operations 9,193,500 125,902 9,319,402 1.4% Public Safety 5,073,400 5,073,400 0.0% Growth Management 4,853,300 - 4,853,300 0.0% Management Offices 28,348,200 97,569 28,445,769 0.3% Public Services 46,646,900 (173,971) 46,472,929 -0.4% Transportation Mgt Services 578,500 578,500 0.0% Sub -Total County Manager 94,693,800 49,500 94,743,300 0.1% Courts & Rel Agencies 1,293,100 1,293,100 0.0% Trans to (1051) 2,401,700 2,401,700 0.0% Sub -Total Courts 3,694,800 - 3,694,800 0.0% Transfers: Emergency FEMA (1813) 2,000,000 2,000,000 0.0% Loan to Emergency Fema (1813) - 10,000,000 10,000,000 N/A Road & Bridge (1001) 27,675,800 27,675,800 0.0% Stonnwater Operations (1005) 3,567,200 3,567,200 0.0% Affordable Housing (1075) 500,000 500,000 0.0% Housing Grant Match (1836) 142,700 142,700 0.0% Misc Grants (1077) 222,600 222,600 0.0% Sea Turtle (1804) 143,500 143,500 0.0% Grant Program Support (1806) 1,356,400 1,356,400 0.0% Ochopee Fire District (1040) 905,400 905,400 0.0% Ave Maria Innovation Zone (1030) 130,100 130,100 0.0% Immokalee Redevelopment CRA (1025) 1,108,500 1,108,500 0.0% Bayshore Redevelopment CRA (1020) 3,793,500 3,793,500 0.0% Golden Gate City Eco Dev Zone (1032) 2,279,000 2,279,000 0.0% I-75/Collier Blvd Innovation Zone (1031) 591,700 591,700 0.0% Loan to I-75/Collier Blvd Innovation Zone (1031) 1,356,800 1,356,800 0.0% 800 MHz (1060) 1,323,700 1,323,700 0.0% Museum(1107) 711,100 711,100 0.0% Collier Area Transit (4030) 2,761,600 2,761,600 0.0% Collier Area Transit Grant Match (4032) 623,200 623,200 0.0% Transportation Disadvantage (4033) 2,380,400 2,380,400 0.0% Transportation Disadvantage Grant Match (4035) 580,200 580,200 0.0% Emergency Medical Services (4050) 30,421,000 30,421,000 0.0% IT Capital(5006) 4,279,200 4,279,200 0.0% General Gov'tal Motor Pool (5023) 430,000 430,000 0.0% Legal Aid Society (1146) 138,900 138,900 0.0% Contribution for C-ARP Grants 9,000,000 9,000,000 0.0% Amateur Sports Complex Ops (1109) 2,979,500 2,979,500 0.0% Sub -Total Transfers 101,402,000 10,000,000 111,402,000 9.9% Reserves: Reserve for Contingencies 16,020,100 16,020,100 0.0% Reserve for Cash Flow 61,512,000 61,512,000 0.0% Reserve for Future Capital 1,027,500 (49,500) 978,000 -4.8% Reserve for Attrition (947,300) (947,300) 0.0% Sub -Total Reserves 77,612,300 (49,500) 77,562,800 -0.1% Transfers Debt/Capital Golden Gate Golf Course Bond (2013) 541,700 541,700 0.0% Special Obligation Bond (2022) 7,227,700 7,227,700 0.0% Co Wide Capital (3001) 34,863,400 34,863,400 0.0% Parks Capital(3062) 3,150,000 3,150,000 0.0% Transp CIP (3081) 9,660,000 9,660,000 0.0% Museum Capital (3026) 162,700 162,700 0.0% Stormwater Mgmt (3050) 2,940,000 2,940,000 0.0% Sub -Total Debt/Capital 58,545,500 - 58,545,500 0.0% Transfers/Constitutional Officers Clerk of Courts 15,194,800 15,194,800 0.0% Clerk of Courts - BCC Paid 885,300 885,300 0.0% Property Appraiser 9,648,200 - 9,648,200 0.0% Property Appraiser -BCC Paid 270,100 270,100 0.0% Sheriff 266,452,100 266,452,100 0.0% Sheriff- BCC Paid 5,371,000 5,371,000 0.0% Supervisor of Elections 6,175,900 6,175,900 0.0% Supervisor of Elections - BCC Paid 176,300 176,300 0.0% Tax Collector 25,753,600 25,753,600 0.0% Tax Collector - BCC Paid 359,800 359,800 0.0% Sub-Total/Trans Const. 330,287,100 330,287,100 0.0% Total Fund Appropriations 688,218,600 10,000,000 698,218,600 1.5% AGENDA ITEM No._1 B SEP 19, 2024 Packet Pg. 13 2.1.a BUDGET RESOLUTION CHANGES TO THE FY 2025 TENTATIVE BUDGET GENERAL FUND (0001) Recommended Changes % Tentative Increase Tentative Budget Revenues., Budeet(Decrease) Buda et Chance Current Ad Valorem Taxes 458,379,200 458,379,200 0.0% Delinquent Ad Valorem Taxes 50,000 50,000 0.0% Fish And Wildlife Refuge Rev Sharing 140,000 140,000 0.0% Federal Payment In Lieu Of Taxes 1,250,000 1,250,000 0.0% State Revenue Sharing 16,438,800 16,438,800 0.0% Insurance Agents County Licenses 75,000 75,000 0.0% Alcoholic Beverage Licenses 200,000 200,000 0.0% Local Government Half Cent Sales Tax 63,275,000 63,275,000 0.0% Oil/Gas Severance Tax 70,000 70,000 0.0% Enterprise Fund PILT 12,084,300 12,084,300 0.0% Interest Tax Collector 60,000 60,000 0.0% Rent Golden Gate Pub Safety Complex 16,800 16,800 0.0% Indirect Cost Reimbursement 9,096,600 9,096,600 0.0% Sub -Total 561,135,700 - 561,135,700 0.0% Department Revenues 10,397,300 10,397,300 0.0% Sub -Total General Revenues 571,533,000 - 571,533,000 0.0% Impact Fee Deferral Program (0002) 20,000 20,000 0.0% Airport Loan Repayment (4090) 250,000 250,000 0.0% Board Interest 653,200 653,200 0.0% Clerk of Circuit Court 100,000 100,000 0.0% Tax Collector 7,000,000 7,000,000 0.0% Property Appraiser 500,000 500,000 0.0% Caryforward 136,698,800 10,000,000 146,698,800 7.3% Less 5% Required by Law -28,536,400 (28,536,400) 0.0% Total Other Sources 116,685,600 10,000,000 126,685,600 8.6% Total Fund Revenues 688,218,600 10,000,000 698,218,600 8.6% On the revenue side, the FY 24 forecast loan to Disaster Recovery Fund (1813) decreased by $10 million, increasing FY 25 carryforward by a like amount. On the expense side, the $10 million loan to Disaster Recovery Fund (1813) was reappropriated for FY 25. Additionally, an increase in personal services of $49,500, resulting from reorganization and reclassification of positions, was offset by a reduction in reserves of a similar amount. AGENDA ITEM No._1B SEP 19, 2024 Pg_3 Packet Pg. 14 2.1.a BUDGET RESOLUTION CHANGES TO THE FY 2025 TENTATIVE BUDGET COUNTY -WIDE CAPITAL PROJECTS FUND (3001) Changes Amended % Tentative Increase Tentative Budget Appropriation Unit Budget Decrease Budget Change Operating Expenses 36,796,200 - 36,796,200 0.0% Capital Outlay 11,650,000 - 11,650,000 0.0% Grants and Aid 3,000,000 - 3,000,000 0.0% Adv/Repay to 1813 FEMA Events - 15,000,000 15,000,000 N/A Adv/Repay to 3034 Govt Impact Fees 1,700,700 - 1,700,700 0.0% Reserve for Future Capital Replacements 7,617,100 - 7,617,100 0.0% Total Appropriation 60,764,000 15,000,000 75,764,000 24.7% Interest/Misc 130,000 - 130,000 0.0% Trans from 0001 General Fund 34,863,400 - 34,863,400 0.0% Adv/Repay from 3030 EMS Impact Fees 133,900 - 133,900 0.0% Adv/Repay from 3031 Library Imact Fees 472,500 - 472,500 0.0% Adv/Repay from 3032 Correct Impact Fees 400,000 - 400,000 0.0% Carryforward 24,770,700 15,000,000 39,770,700 60.6% Less 5% Required By Law (6,500) - (6,500) 0.0% Total Revenues 60,764,000 15,000,000 75,764,000 24.7% On the revenue side, the FY 24 forecast loan to Disaster Recovery Fund (1813) was reduced by $15 million, which increased the FY 25 carryforward by a like amount. On the expenditure side, the $15 million loan was reappropriated in FY 25 to support ongoing recovery efforts. AGENDA ITEM No. 1 B SEP 19, 2024 Pg4 r Q Packet Pg. 15 2.1.a BUDGET RESOLUTION CHANGES TO THE FY 2025 TENTATIVE BUDGET DISASTER RECOVERY FUND (1813) Appropriation Unit Operating Expenses Reserve for Catastrophic Event Total Appropriation Revenues Trans from 0001 General Fund Trans from 0003 Emergency Relief Adv/Repay from 0001 General Fund Adv/Repay from 3001 County Wide Capital Adv/Repay from 4071 Landfill Close Carryforward Total Revenues Changes Amended % Tentative Increase Tentative Budget Budget Decrease Budget Change 7,542,300 - 7,542,300 0.0% 9,364,700 - 9,364,700 0.0% - 16,907,000 0.0% 16,907,000 2,000,000 - 2,000,000 0.0% 542,300 - 542,300 0.0% - 10,000,000 10,000,000 N/A - 15,000,000 15,000,000 N/A 7,000,000 - 7,000,000 0.0% 7,364,700 (25,000,000) (17,635,300) -339.5% 16,907,000 - 16,907,000 0.0% On the revenue side, forecast loans from the General Fund (0001) and County -wide Capital Fund (3001) were reduced by $25 million, reducing carryforward by a like amount. These loans were reappropriated in FY 25 to support ongoing recovery efforts. AGENDA ITEM No._1 B SEP 19, 2024 Pg5 r Q Packet Pg. 16 2.1.a RESOLUTION NO. 2024- A RESOLUTION AMENDING THE TENTATIVE BUDGETS FOR FY 2024-25 WHEREAS, Section 200.065, Florida Statutes, provides the procedure for fixing the millage rates; and WHEREAS, Section 129.03, Florida Statutes, sets forth the procedure for preparation and adoption of the budget; and WHEREAS, the Board of County Commissioners has received and examined the tentative budgets for each of the County's funds; and WHEREAS, the Board of County Commissioners has prepared a statement summarizing all of the adopted tentative budgets which includes for each budget, the name of each taxing authority levying millage, the rolled -back rate, the percentage increase, the millage rate to be levied, the balances, the reserves and the total of each major classification of receipts and expenditures; and WHEREAS, on July 9, 2024, the Board of County Commissioners adopted Resolution 2024-136 approving the County's proposed millage rates and setting the public hearings for adoption of the final millage rates; and WHEREAS, pursuant to Section 200.065, Florida Statutes, an advertised public hearing was held on September 5, 2024, at 5:05 p.m. and Resolution No. 2024-158 was adopted by the Board of County Commissioners adopting the tentative millage rates and Resolution 2024-159 was adopted by the Board of County Commissioners adopting the tentative budgets for FY 2024- 25; and WHEREAS, a second advertised public hearing was held on September 19, 2024, at 5:05 p.m. to finalize the FY 2024-25 Budget and to adopt the millage rates in accordance with Sections 129.03 and 200.065, Florida Statutes. AGENDA ITEM No. 1D SEP 19, 2024 P Packet Pg. 17 2.1.a NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that: The amendments as set forth in Exhibit "A" attached hereto and incorporated herein, and hereby adopted and amend the adopted Tentative Budgets for FY 24-25 pursuant to Sections 129.03 and 200.065, Florida Statutes. This resolution adopted this 19th day of September, 2024, after motion, second and majority vote. ATTEST: CRYSTAL K. KINZEL, Clerk in Deputy Clerk Appro jd �'s �o fo�n and legality: Jeffrey A, Klatzk6w7 County Attorney G BOARD OF COUNTY COMMISSIONERS COLLIER COUNTY, FLORIDA In Chris Hall, BCC Chairman r Q AGENDA ITEM No. —ID SEP 19, 2024 Pe 2 Packet Pg. 18 1 Exhibit A SUMMARY OF CHANGES TO THE FY 2025 TENTATIVE BUDGET NET CHANGE TO FUND TOTAL EXPLANATION General Fund (0001) $ 10,000,000 On the revenue side, the FY 24 forecast loan to Disaster Recovery Fund Major funding sources are Ad Valorem, (1813) decreased by $10 million, increasing FY 25 carryforward by a like Half Cent Sales Tax, and State Revenue amount. On the expense side, the $10 million loan to Disaster Recovery Fund Sharing (1813) was reappropriated for FY 25. Additionally, an increase in personal services of $49,500, resulting from reorganization and reclassification of positions, was offset by a reduction in reserves of a similar amount. County -wide Capital (3001) $ 15,000,000 On the revenue side, the FY 24 forecast loan to Disaster Recovery Fund Major funding source is transfers from (1813) was reduced by $15 million, which increased the FY 25 carryforward General Fund (0001) by a like amount. On the expenditure side, the $15 million loan was reappropriated in FY 25 to support ongoing recovery efforts. Disaster Recovery Fund (1813) $ 0 On the revenue side, forecast loans from the General Fund (0001) and County - Major funding source is s transfer from wide Capital Fund (3001) were reduced by $25 million, reducing carryforward the General Fund (0001) and FEMA by a like amount. These loans were reappropriated in FY 25 to support Grants ongoing recovery efforts. Total $ 25,0009000 Gross Tentative Budget $ 2,946,169,000 Gross Amended Tentative Budget $ 2997191699000 AGENDA ITEM No. —ID SEP 19, 2024 Pg_3 Packet Pg. 19 2.1.a Exhibit A BUDGET RESOLUTION CHANGES TO THE FY 2025 TENTATIVE BUDGET GENERAL FUND (0001) Changes Amended % Tentative Increase Tentative Budget Appropriation Unit Budeet(Decrease) Budeet Change County Commissioners 1,625,300 1,625,300 0.0% Other General Administrative 16,831,200 16,831,200 0.0% County Attorney 3,526,600 3,526,600 0.0% Sub -Total 21,983,100 - 21,983,100 0.0% Corporate Business Operations 9,193,500 125,902 9,319,402 1.4% Public Safety 5,073,400 5,073,400 0.0% Growth Management 4,853,300 - 4,853,300 0.0% Management Offices 28,348,200 97,569 28,445,769 0.3% Public Services 46,646,900 (173,971) 46,472,929 -0.4% Transportation Mgt Services 578,500 578,500 0.0% Sub -Total County Manager 94,693,800 49,500 94,743,300 0.1% Courts & Rel Agencies 1,293,100 1,293,100 0.0% Trans to (1051) 2,401,700 2,401,700 0.0% Sub -Total Courts 3,694,800 - 3,694,800 0.0% Transfers: Emergency FEMA (1813) 2,000,000 2,000,000 0.0% Loan to Emergency Fema (1813) - 10,000,000 10,000,000 N/A Road & Bridge (1001) 27,675,800 27,675,800 0.0% Stonnwater Operations (1005) 3,567,200 3,567,200 0.0% Affordable Housing (1075) 500,000 500,000 0.0% Housing Grant Match (1836) 142,700 142,700 0.0% Misc Grants (1077) 222,600 222,600 0.0% Sea Turtle (1804) 143,500 143,500 0.0% Grant Program Support (1806) 1,356,400 1,356,400 0.0% Ochopee Fire District (1040) 905,400 905,400 0.0% Ave Maria Innovation Zone (1030) 130,100 130,100 0.0% Immokalee Redevelopment CRA (1025) 1,108,500 1,108,500 0.0% Bayshore Redevelopment CRA (1020) 3,793,500 3,793,500 0.0% Golden Gate City Eco Dev Zone (1032) 2,279,000 2,279,000 0.0% I-75/Collier Blvd Innovation Zone (1031) 591,700 591,700 0.0% Loan to I-75/Collier Blvd Innovation Zone (1031) 1,356,800 1,356,800 0.0% 800 MHz (1060) 1,323,700 1,323,700 0.0% Museum(1107) 711,100 711,100 0.0% Collier Area Transit (4030) 2,761,600 2,761,600 0.0% Collier Area Transit Grant Match (4032) 623,200 623,200 0.0% Transportation Disadvantage (4033) 2,380,400 2,380,400 0.0% Transportation Disadvantage Grant Match (4035) 580,200 580,200 0.0% Emergency Medical Services (4050) 30,421,000 30,421,000 0.0% IT Capital(5006) 4,279,200 4,279,200 0.0% General Gov'tal Motor Pool (5023) 430,000 430,000 0.0% Legal Aid Society (1146) 138,900 138,900 0.0% Contribution for C-ARP Grants 9,000,000 9,000,000 0.0% Amateur Sports Complex Ops (1109) 2,979,500 2,979,500 0.0% Sub -Total Transfers 101,402,000 10,000,000 111,402,000 9.9% Reserves: Reserve for Contingencies 16,020,100 16,020,100 0.0% Reserve for Cash Flow 61,512,000 61,512,000 0.0% Reserve for Future Capital 1,027,500 (49,500) 978,000 -4.8% Reserve for Attrition (947,300) (947,300) 0.0% Sub -Total Reserves 77,612,300 (49,500) 77,562,800 -0.1% Transfers Debt/Capital Golden Gate Golf Course Bond (2013) 541,700 541,700 0.0% Special Obligation Bond (2022) 7,227,700 7,227,700 0.0% Co Wide Capital (3001) 34,863,400 34,863,400 0.0% Parks Capital(3062) 3,150,000 3,150,000 0.0% Transp CIP (3081) 9,660,000 9,660,000 0.0% Museum Capital (3026) 162,700 162,700 0.0% Stormwater Mgmt (3050) 2,940,000 2,940,000 0.0% Sub -Total Debt/Capital 58,545,500 - 58,545,500 0.0% Transfers/Constitutional Officers Clerk of Courts 15,194,800 15,194,800 0.0% Clerk of Courts - BCC Paid 885,300 885,300 0.0% Property Appraiser 9,648,200 - 9,648,200 0.0% Property Appraiser -BCC Paid 270,100 270,100 0.0% Sheriff 266,452,100 266,452,100 0.0% Sheriff- BCC Paid 5,371,000 5,371,000 0.0% Supervisor of Elections 6,175,900 6,175,900 0.0% Supervisor of Elections - BCC Paid 176,300 176,300 0.0% Tax Collector 25,753,600 25,753,600 0.0% Tax Collector - BCC Paid 359,800 359,800 0.0% Sub-Total/Trans Const. 330,287,100 330,287,100 0.0% Total Fund Appropriations 688,218,600 10,000,000 698,218,600 1.5% AGENDA ITO No. -ID SEP 19, 2024 Packet Pg. 20 Exhibit A 2.1.a BUDGET RESOLUTION CHANGES TO THE FY 2025 TENTATIVE BUDGET GENERAL FUND (0001) Recommended Changes % Tentative Increase Tentative Budget Revenues., Budeet(Decrease) Buda et Chance Current Ad Valorem Taxes 458,379,200 458,379,200 0.0% Delinquent Ad Valorem Taxes 50,000 50,000 0.0% Fish And Wildlife Refuge Rev Sharing 140,000 140,000 0.0% Federal Payment In Lieu Of Taxes 1,250,000 1,250,000 0.0% State Revenue Sharing 16,438,800 16,438,800 0.0% Insurance Agents County Licenses 75,000 75,000 0.0% Alcoholic Beverage Licenses 200,000 200,000 0.0% Local Government Half Cent Sales Tax 63,275,000 63,275,000 0.0% Oil/Gas Severance Tax 70,000 70,000 0.0% Enterprise Fund PILT 12,084,300 12,084,300 0.0% Interest Tax Collector 60,000 60,000 0.0% Rent Golden Gate Pub Safety Complex 16,800 16,800 0.0% Indirect Cost Reimbursement 9,096,600 9,096,600 0.0% Sub -Total 561,135,700 - 561,135,700 0.0% Department Revenues 10,397,300 10,397,300 0.0% Sub -Total General Revenues 571,533,000 - 571,533,000 0.0% Impact Fee Deferral Program (0002) 20,000 20,000 0.0% Airport Loan Repayment (4090) 250,000 250,000 0.0% Board Interest 653,200 653,200 0.0% Clerk of Circuit Court 100,000 100,000 0.0% Tax Collector 7,000,000 7,000,000 0.0% Property Appraiser 500,000 500,000 0.0% Caryforward 136,698,800 10,000,000 146,698,800 7.3% Less 5% Required by Law -28,536,400 (28,536,400) 0.0% Total Other Sources 116,685,600 10,000,000 126,685,600 8.6% Total Fund Revenues 688,218,600 10,000,000 698,218,600 8.6% On the revenue side, the FY 24 forecast loan to Disaster Recovery Fund (1813) decreased by $10 million, increasing FY 25 carryforward by a like amount. On the expense side, the $10 million loan to Disaster Recovery Fund (1813) was reappropriated for FY 25. Additionally, an increase in personal services of $49,500, resulting from reorganization and reclassification of positions, was offset by a reduction in reserves of a similar amount. AGENDA ITEM No. -ID SEP 19, 2024 Pg_5 Packet Pg. 21 Exhibit A 2.1.a BUDGET RESOLUTION CHANGES TO THE FY 2025 TENTATIVE BUDGET COUNTY -WIDE CAPITAL PROJECTS FUND (3001) Changes Amended % Tentative Increase Tentative Budget Appropriation Unit Budget Decrease Budget Change Operating Expenses 36,796,200 - 36,796,200 0.0% Capital Outlay 11,650,000 - 11,650,000 0.0% Grants and Aid 3,000,000 - 3,000,000 0.0% Adv/Repay to 1813 FEMA Events - 15,000,000 15,000,000 N/A Adv/Repay to 3034 Govt Impact Fees 1,700,700 - 1,700,700 0.0% Reserve for Future Capital Replacements 7,617,100 - 7,617,100 0.0% Total Appropriation 60,764,000 15,000,000 75,764,000 24.7% Interest/Misc 130,000 - 130,000 0.0% Trans from 0001 General Fund 34,863,400 - 34,863,400 0.0% Adv/Repay from 3030 EMS Impact Fees 133,900 - 133,900 0.0% Adv/Repay from 3031 Library Imact Fees 472,500 - 472,500 0.0% Adv/Repay from 3032 Correct Impact Fees 400,000 - 400,000 0.0% Carryforward 24,770,700 15,000,000 39,770,700 60.6% Less 5% Required By Law (6,500) - (6,500) 0.0% Total Revenues 60,764,000 15,000,000 75,764,000 24.7% On the revenue side, the FY 24 forecast loan to Disaster Recovery Fund (1813) was reduced by $15 million, which increased the FY 25 carryforward by a like amount. On the expenditure side, the $15 million loan was reappropriated in FY 25 to support ongoing recovery efforts. AGENDA ITEI No._1 D SEP 19, 2024 Pg_6 Packet Pg. 22 r Q Exhibit A 2.1.a BUDGET RESOLUTION CHANGES TO THE FY 2025 TENTATIVE BUDGET DISASTER RECOVERY FUND (1813) Changes Amended % Tentative Increase Tentative Budget Appropriation Unit Budget Decrease Budget Change Operating Expenses 7,542,300 - 7,542,300 0.0% Reserve for Catastrophic Event 9,364,700 - 9,364,700 0.0% Total Appropriation 16,907,000 - 16,907,000 0.0% Revenues Trans from 0001 General Fund 2,000,000 - 2,000,000 0.0% Trans from 0003 Emergency Relief 542,300 - 542,300 0.0% Adv/Repay from 0001 General Fund - 10,000,000 10,000,000 N/A Adv/Repay from 3001 County Wide Capital - 15,000,000 15,000,000 N/A Adv/Repay from 4071 Landfill Close 7,000,000 - 7,000,000 0.0% Carryforward 7,364,700 (25,000,000) (17,635,300) -339.5% Total Revenues 16,907,000 - 16,907,000 0.0% On the revenue side, forecast loans from the General Fund (0001) and County -wide Capital Fund (3001) were reduced by $25 million, reducing carryforward by a like amount. These loans were reappropriated in FY 25 to support ongoing recovery efforts. r Q AGENDA ITEM No. ID SEP 19, 2024 Pg 7 Packet Pg. 23 2.1.a RESOLUTION NO. 2024- A RESOLUTION ADOPTING THE MILLAGE RATES TO BE LEVIED FOR FY 2024-25 WHEREAS, Section 200.065, Florida Statutes, provides the procedure for fixing the millage rates; and WHEREAS, Section 129.03, Florida Statutes, sets forth the procedure for preparation and adoption of the budget; and WHEREAS, the Board of County Commissioners has received and examined the tentative budgets for each of the County's funds; and WHEREAS, the Board of County Commissioners has prepared a statement summarizing all of the adopted tentative budgets which includes for each budget, the name of each taxing authority levying millage, the rolled -back rate, the percentage increase, the millage rate to be levied, the balances, the reserves and the total of each major classification of receipts and expenditures; and WHEREAS, on July 09, 2024, the Board of County Commissioners adopted Resolution 2024-136 approving the County's proposed millage rates and setting the public hearings for adoption of the final millage rates; and WHEREAS, pursuant to Section 200.065, Florida Statutes, an advertised public hearing was held on September 5, 2024, at 5:05 p.m. and Resolution No. 2024-158 was adopted by the Board of County Commissioners adopting the tentative millage rates and Resolution 2024-159 was adopted by the Board of County Commissioners adopting the tentative budgets for FY 2024- 25; and WHEREAS, PURSUANT TO Section 200.065, Florida Statutes, a second advertised public hearing was held on September 19, 2024, at 5:05 p.m. to finalize the FY 2024-25 Budget and to adopt the millage rates in accordance with Sections 129.03 and 200.065, Florida Statutes. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that: AGENDA ITEM No. —IF SEP 19, 2024 Pg Packet Pg. 24 2.1.a The aggregate millage rate is $3.7673 per $1,000 of taxable value which is less than the aggregate rolled back millage rate of $3.7702 per $1,000 of taxable value by .08 percent. The millage rates as set forth in Exhibit "A", attached hereto and incorporated herein, are hereby adopted as millage rates for FY 2024-25 pursuant to Sections 129.03 and 200.065, Florida Statutes. This resolution adopted this 1911 day of September 2024, after motion, second and majority vote. ATTEST: CRYSTAL K. KINZEL, Clerk By: Deputy Clerk Approve a to r and-Mgality: Jeffrey A. atzko , County Attorney BOARD OF COUNTY COMMISSIONERS COLLIER COUNTY, FLORIDA 0 Chis Hall, BCC Chairman AGENDA ITEM No.1F SEP 19, 2024 Pg 2 Packet Pg. 25 2.1.a Exhibit A Collier County, Florida Property Tax Rates FY 2025 Proposed Prior Year Rolled Back Proposed Millage Millage Millage % Change From Fund Title Fund No. Rate Rate Rate Rolled Back County Wide General Fund 0001 3.2043 3.0107 3.0107 0.00% Water Pollution Control 1017 0.0263 0.0246 0.0246 0.00% Conservation Collier 1061 0.2242 0.2096 0.2096 0.00% Subtotal County Wide 3.4548 3.2449 3.2449 0.00% Dependent Districts and MSTU's Unincorporated Area General Fund 1011 0.7280 0.6844 0.6844 0.00% Golden Gate Community Center 1605 0.1862 0.1756 0.1862 6.04% Victoria Park Drainage 1608 0.3814 0.3567 0.3814 6.92% Naples Park Drainage 1613 0.0041 0.0038 0.0041 7.89% Vanderbilt Beach MSTU 1617 0.5000 0.4650 0.4650 0.00% Ochopee Fire Control 1040 4.0000 3.7079 4.0000 7.88% Goodland/Horr's Island Fire MSTU 1041 1.2760 1.1955 1.2760 6.73% Sabal Palm Road MSTU 1619 0.0000 0.0000 0.0000 n/a Lely Golf Estates Beautification 1620 2.0000 1.8994 2.0000 5.30% Golden Gate Parkway Beautification 1621 0.5000 0.4644 0.5000 7.67% Hawksridge Stormwater Pumping MSTU 1622 0.0318 0.0298 0.0318 6.71 % Radio Road Beautification 1625 0.0000 0.0000 0.1000 n/a Forest Lakes Roadway & Drainage MSTU 1626 4.0000 3.7201 4.0000 7.52% Immokalee Beautification MSTU 1629 1.0000 0.9521 1.0000 5.03% Bayshore Avalon Beautification 1630 2.1104 1.8030 2.1104 17.05% Haldeman Creek Dredging 1631 1.0000 0.8154 1.0000 22.64% Rock Road 1632 0.2847 0.7224 0.7224 0.00% Vanderbilt Waterways MSTU 1635 0.3000 0.2798 0.3000 7.22% Forest Lakes Debt Service 2014 0.0000 0.0000 0.0000 n/a Blue Sage MSTU 3080 3.0000 2.8690 3.0000 4.57% Collier County Lighting 1601 0.1025 0.0960 0.1025 6.77% 42nd Ave SE MSTU 1637 1.0000 0.9858 1.0000 1.44% Palm River Sidewalk MSTU 1638 0.5000 0.4777 0.5000 4.67% Private Road Emerg Repair MSTU 1639 0.0000 0.0000 0.0000 n/a Pelican Bay MSTBU 1008 0.0857 0.0792 0.0857 8.21 % Aggregate Millage Rate 4.0000 3.7702 3.7673 -0.08% AGENDA ITEM No._1 F SEP 19, 2024 Pg_3 Packet Pg. 26 2.1.a Exhibit A Collier County, Florida Property Tax Dollars FY 2025 Proposed Prior Year Current Year Proposed Fund Tax Rolled Back Tax % Change Fund Title No. Dollars Tax Dollars Dollars From Rolled Back County Wide General Fund 0001 442,161,521 458,379,156 458,379,156 0.00% Water Pollution Control 1017 3,629,138 3,745,351 3,745,351 0.00% Conservation Collier 1061 30,937,369 31,911,606 31,911,606 0.00% Subtotal County Wide 476,728,028 494,036,113 494,036,113 0.00% Dependent Districts and MSTU's Unincorporated Area General Fund 1011 63,572,083 66,045,761 66,045,761 0.00% Golden Gate Community Center 1605 664,694 680,164 721,222 6.04% Victoria Park Drainage 1608 22,224 22,253 23,794 6.92% Naples Park Drainage 1613 10,119 10,292 11,105 7.90% Vanderbilt Beach MSTU 1617 1,727,743 1,786,285 1,786,285 0.00% Ochopee Fire Control 1040 1,769,940 1,799,962 1,941,759 7.88% Goodland/Horr's Island Fire MSTU 1041 171,049 173,585 185,274 6.73% Sabal Palm Road MSTU 1619 0 0 0 n/a Lely Golf Estates Beautification 1620 407,581 408,075 429,689 5.30% Golden Gate Parkway Beautification 1621 676,205 684,236 736,688 7.67% Hawksridge Stormwater Pumping MSTU 1622 3,269 3,271 3,491 6.73% Radio Road Beautification 1625 0 0 197,594 n/a Forest Lakes Roadway & Drainage MSTU 1626 1,175,897 1,177,228 1,265,802 7.52% Immokalee Beautification MSTU 1629 564,710 599,257 629,405 5.03% Bayshore Avalon Beautification 1630 1,751,308 2,113,318 2,473,625 17.05% Haldeman Creek Dredging 1631 201,165 268,565 329,367 22.64% Rock Road 1632 24,352 25,075 25,075 0.00% Vanderbilt Waterway's MSTU 1635 491,855 515,119 552,308 7.22% Forest Lakes Debt Service 2014 0 0 0 n/a Blue Sage MSTU 3080 17,123 17,345 18,137 4.57% Collier County Lighting 1601 908,421 924,916 987,540 6.77% 42nd Ave SE MSTU 1637 3,031 3,048 3,092 1.44% Palm River Sidewalk MSTU 1638 272,447 280,089 293,164 4.67% Private Rd Emerg Repair MSTU 1639 0 0 0 n/a Pelican Bay MSTBU 1008 793,789 812,685 879,382 8.21 % Total Taxes Levied 551,957,033 572,386,642 573,575,672 Aggregate Taxes 551,957,033 572,386,642 573,575,672 AGENDA ITEM No._1 F SEP 19, 2024 Pg_4 Packet Pg. 27 2.1.a RESOLUTION NO. 2024- A RESOLUTION ADOPTING THE FY 2024-25 FINAL BUDGET WHEREAS, the Board of County Commissioners of Collier County, Florida, has held an advertised public hearing on September 19, 2024 to finalize the FY 2024-25 Budget and Adopt the millage rates in accordance with Sections 129.03 and 200.065, Florida Statutes. WHEREAS, by approval of this budget and any subsequent Board -approved modifications, the Board hereby authorizes the use of these budgeted funds to execute Board policy and conduct County business, and declares that any purchases and expenditures in furtherance of the same serve a public purpose. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that the attached list of Budgets by Fund is hereby adopted for FY 2024-25. This Resolution adopted this 19th day of September, 2024 after motion, second and majority vote. ATTEST: CRYSTAL K. KINZEL, Clerk By: Deputy Clerk WE and legality: , County Attorney BOARD OF COUNTY COMMISSIONERS COLLIER COUNTY, FLORIDA By: Chris Hall, BCC Chairman AGENDA ITEM No.1G SEP 19, 2024 Pg1 Packet Pg. 28 Budget by Fund Summary FY 2025 FY 2024 Amended FY 2025 Fund Name Fund No Adopted Tentative Change General Fund 0001 687,385,600 698,218,600 1.58% Affordable Housing Impact Fee Deferral Program 0002 - 20,000 100.00% Emergency Relief Fund 0003 505,000 542,300 7.39% Economic Development 0004 463,600 216,000 -53.41 % Clerk of Courts 0011 18,158,200 18,740,900 3.21% Sheriff 0040 250,246,100 266,452,100 6.48% Property Appraiser 0060 10,968,400 11,835,000 7.90% Tax Collector 0070 34,045,300 35,796,500 5.14% Supervisor of Elections 0080 5,967,100 5,331,500 -10.65% Subtotal General Fund Group 1,007,739,300 1,037,152,900 2.92% Road and Bridge 1001 30,597,200 32,041,000 4.72% N Stormwater Operations 1005 9,903,800 11,884,300 20.00% CD Pelican Bay Beautification MSTBU 1007 6,946,200 7,012,500 0.95% L Pelican Bay Light 1008 964,900 1,000,200 3.66% iE Unincorp General Fund 1011 83,740,800 84,818,700 1.29% U w ii Landscaping Projects 1012 5,139,600 278,200 -94.59% v Community Development 1013 35,149,500 33,981,100 -3.32% m Planning Services 1014 26,750,600 31,678,400 18.42% Goo Impact Fee Administration 1015 2,333,600 2,443,400 4.71 % ao N Water Pollution Control 1017 6,498,700 6,712,900 3.30% c Bayshore/Gateway Tri 1020 3,835,700 4,891,700 27.53% "M Bayshore CRA Project Fund 1021 2,670,900 3,999,100 49.73% a) _ Immokalee Redevelop 1025 1,318,000 1,460,100 10.78% Immokalee CRA Capital 1026 548,900 644,100 17.34% a r Ave Maria Innovation Zone 1030 906,900 1,089,900 20.18% .a 1-75 & Collier Blvd Innovation Zone 1031 7,537,300 6,630,900 -12.03% m Golden Gate City Economic Development Zone 1032 9,143,500 12,277,800 34.28% � Ochopee Fire Control District 1040 5,070,300 5,631,100 11.06% ,LO Goodland/Horr's Island Fire District 1041 177,200 200,900 13.37% N >- Court Innovations 1050 192,000 253,400 31.98% Court Administration 1051 3,315,100 3,538,500 6.74% c E Court IT Fee 1054 2,079,700 1,744,600 -16.11% U r Q AGENDA ITEM No.-1 G SEP 19, 2024 Pg2 Packet Pg. 29 Budget by Fund Summary FY 2025 FY 2024 Amended FY 2025 Fund Name Fund No Adopted Tentative Change University Extension 1055 22,800 56,500 147.81 % Court Maintenance 1056 4,040,800 4,280,400 5.93% GAC Trust Land Sales 1057 1,710,500 2,450,100 43.24% Utility Fee Trust 1059 1,380,700 1,120,300 -18.86% 800 MHz IRCP 1060 2,378,500 2,847,900 19.74% Conservation Collier - Land Acqu 1061 51,989,700 50,251,300 -3.34% Conservation Collier Maintenance 1062 50,154,100 47,857,000 -4.58% Conservation Collier Projects 1063 691,100 1,098,600 58.96% Combined 911 System 1067 3,445,700 3,648,100 5.87% Sheriff Confiscated 1068 526,800 528,800 0.38% Juvenile Cyber Safety 1069 2,700 2,900 7.41 % Crime Prevention 1070 739,600 723,700 -2.15% Law Enforce Trust 1071 388,700 366,600 -5.69% Domestic Violence 1072 499,100 507,300 1.64% Affordable Housing 1075 1,007,400 1,671,800 65.95% Housing Density Bonus 1076 - 44,200 100.00% Affordable Housing 1077 954,200 1,116,400 17.00% TDC Beach Park Facilities 1100 4,469,200 6,597,400 47.62% Tourism Promotion 1101 25,690,100 34,134,100 32.87% TDC Beach Renourishment and Inlet Project Mgt 1102 1,107,600 1,226,400 10.73% TDC Museum (Non -County) Grants 1103 1,954,000 2,376,000 21.60% TDC Office Management and Operations 1104 2,124,900 2,188,500 2.99% TDC Beach Renourishment & Inlet Management 1105 56,823,600 68,218,000 20.05% TDC Promotion Reserve 1106 2,069,300 2,637,000 27.43% County Museums 1107 2,820,700 2,903,200 2.92% Tourism Capital Projects Fund 1108 6,789,900 7,696,900 13.36% Sports & Special Events Complex 1109 7,577,200 10,458,000 38.02% Local Provider Participation 1130 2,215,400 113,800 -94.86% Teen Court 1132 79,500 83,900 5.53% Dori Slosberg Driver Education Safety Act Grant 1133 322,300 275,600 -14.49% Domestic Animal Services Donations 1135 262,800 173,800 -33.87% Misc Florida Statute 1136 42,900 43,900 2.33% Euclid and Lakeland Assessment 1137 98,300 102,100 3.87% AGENDA ITEM N o. 1 G SEP 19, 2024 Pg3 Packet Pg. 30 a� c �L a) x Z a a� a� 3 m c ii LO N U_ c d E z U M r Q Budget by Fund Summary FY 2025 FY 2024 Amended FY 2025 Fund Name Fund No Adopted Tentative Change Parks & Recreation Donations 1138 111,000 118,900 7.12% Animal Control Neuter 1139 162,600 150,100 -7.69% Library Trust Fund 1140 219,000 285,400 30.32% Co Drug Abuse Trust 1141 4,600 4,800 4.35% Freedom Memorial 1143 26,000 41,500 59.62% Law Library 1145 111,600 123,000 10.22% Legal Aid Society 1146 193,000 193,000 0.00% DAS Medical Treatment Donations 1149 - 13,800 100.00% Collier County Light 1601 1,740,100 1,931,100 10.98% Golden Gate Community Center 1605 2,628,400 2,937,000 11.74% Victoria Park Drainage MSTU 1608 32,100 47,900 49.22% Naples Production Park (Capital) MSTBU 1612 - 4,200 100.00% Naples Park Drainage MSTBU 1613 161,700 175,100 8.29% Naples Production Park MSTBU 1615 1,042,200 710,600 -31.82% Pine Ridge Industrial Park MSTBU 1616 2,095,500 2,118,000 1.07% Vanderbilt Beach MSTU 1617 6,475,200 6,775,500 4.64% Sabal Palm Road Extension MSTBU 1619 46,900 16,000 -65.88% Lely Golf Est Beautification MSTU 1620 816,700 792,600 -2.95% Golden Gate Beautification MSTU 1621 2,355,200 2,738,100 16.26% Hawksridge Stormwater MSTU 1622 80,200 97,400 21.45% Radio Road Beautification 1625 176,200 234,100 32.86% Forest Lakes Roadway & Drainage MSTU 1626 2,854,900 3,772,900 32.16% Bayshore/Avalon Beautification 1627 2,294,300 2,684,600 17.01 % Immokalee Beautification 1629 1,582,500 2,143,900 35.48% Bayshore Beautification MSTU 1630 2,388,000 3,539,700 48.23% Haldeman Creek MSTU 1631 1,245,100 1,553,900 24.80% Rock Road MSTU 1632 127,200 126,600 -0.47% Vanderbilt Waterways MSTU 1635 1,334,500 1,858,700 39.28% 42nd Ave SE MSTU 1637 2,800 79,200 2728.57% Palm River MSTU 1638 258,800 374,800 44.82% Natural Resources 1802 - 7,100 100.00% Sea Turtle Monitoring 1804 630,700 854,100 35.42% Grant Program Support 1806 1,079,000 1,607,900 49.02% AGENDA ITEM No.-1 G_ S E P 19, 2024 Pg4 Packet Pg. 31 a� c �L a) x Z a a� a� m c ii LO N U- c d E z U 2 r Q Budget by Fund Summary FY 2025 FY 2024 Amended FY 2025 Fund Name Fund No Adopted Tentative Change a MPO Grants 1809 15,400 11,700 -24.03% m Library Donation - Project Fund 1810 163,800 522,600 219.05% c Justice Federal Equitable Sharing 1811 199,600 204,400 2.40% u- Treasury Federal Equitable Sharing 1812 709,700 714,000 0.61 % Disaster Recovery Fund 1813 2,000,000 16,907,000 745.35% Housing Grant Match 1836 125,000 142,700 c� 14.16% Human Services Grant 1837 330,000 330,000 m 0.00% Deepwater Horizon Oil Spill Settlement 1847 2,206,400 2,310,800 4.73% Subtotal Special Revenue Fund Group 517,226,400 571,268,000 10.45% Gas Tax Revenue Ref Bonds 2012 and 2014 2005 14,878,800 14,830,100 -0.33% Q Taxable Special Obligation Revenue Note, Series 2019 2013 2,938,400 2,862,600 -2.58% N TDT Revenue Bond, Series 2018 2017 6,235,100 6,262,600 0.44% CD Special Obligation Bonds, Series 2010B, 2011, 2013, 2022 21,892,000 21,885,800 L Commercial Loan 2023 655,000 1,158,700 76.90% FU Subtotal Debt Service Funds 46,599,300 46,999,800 U 0.86% w ii U County -Wide Cap Projects 3001 71,202,200 75,764,000 6.41% U m Sports & Special Events Complex 3007 5,120,300 4,245,700 -17.08% Infrastructure Sales Tax (1 Penny) Capital 3018 210,735,700 166,795,300 -20.85% Go 00 Growth Management Capital 3025 89,500 5,611,900 6170.28% N Museum Capital 3026 225,200 230,000 2.13% a� L EMS Impact Fees 3030 744,500 736,100 -1.13% c� a) x Library System Impact Fee 3031 1,155,000 1,128,100 -2.33% 2 Correctional Facilities Impact Fee 3032 3,182,600 3,536,100 11.11% Z a Law Enforce Impact 3033 4,845,800 5,150,400 6.29% a� Govt Facility Imp Fe 3034 7,528,800 7,897,900 4.90% a� 3 Ochopee Fire Control Impact 3035 88,800 112,500 26.69% m 70 Clam Ba Restoration Y 3040 203,700 203,700 0.00% S ii Pelican Bay Irr & Lndscp 3041 4,091,300 3,039,900 -25.70% N Stormwater Capital Proj 3050 13,248,500 11,223,200 -15.29% U_ Stormwater CIP Bond 3052 20,857,500 300 -100.00% ATV Settlement 3060 3,021,100 3,123,900 3.40% Boater Improvement 3061 172,400 944,800 448.03% 2 Q AGENDA ITEM No._1 G_ SEP 19, 2024 Pg5 Packet Pg. 32 Budget by Fund Summary FY 2025 FY 2024 Amended FY 2025 Fund Name Fund No Adopted Tentative Change Parks Ad Valorem Capital Projects 3062 7,194,100 7,630,700 6.07% Park CIP Bond 3063 8,195,500 8,593,100 4.85% Regional Park Impact Fee - Incorporated Areas 3070 1,614,400 1,596,500 -1.11% Unin Comm & Reg Park Impact Fee 3071 17,829,700 16,319,100 -8.47% Road Assessments - Rec 3080 443,300 452,200 2.01 % Transportation Capital 3081 39,283,600 25,400,500 -35.34% Road Const - Gas Tax 3083 22,488,500 30,184,600 34.22% Road Impact - District 1 3090 7,404,300 5,111,000 -30.97% Road Impact - District 2 3091 7,550,300 5,076,100 -32.77% Road Impact - District 3 3092 1,195,900 662,800 -44.58% Road Impact - District 4 3093 19,631,100 4,510,700 -77.02% Road Impact - District 6 3094 23,124,800 10,509,800 -54.55% Road Impact - District 5 3095 8,567,900 8,689,300 1.42% Subtotal Capital Projects Funds 511,036,300 414,480,200 -18.89% Co Water/Sewer Op 4008 243,419,100 294,068,900 20.81% w ii Water/Sewer Motor Pool Capital & Spec Assessment 4009 7,356,400 7,189,800 -2.26% v Water/Sewer Debt 4010 54,033,000 53,614,500 -0.77%to m County Water Impact Fees 4011 14,405,600 14,259,000 -1.02% Goo County Water User Fees Capital 4012 26,575,300 34,512,500 29.87% ao N County Sewer Impact Fees 4013 19,742,200 23,382,100 18.44% c County Sewer User Fees Capital 4014 39,129,000 62,980,900 60.96% "M County Water Sewer Bond Proceeds 4015 446,900 398,000 -10.94% a) _ PUD Special Assessment 4018 - 39,900 100.00% County Water Sewer Bonds, Series 2021 4019 4,969,700 7,348,400 47.86% a r County Water Sewer Bond Proceeds 4020 - 13,021,500 100.00% CATT Transit Enhance 4030 4,860,100 4,116,100 -15.31% m Collier Area Transit (CAT) Grant Match 4032 654,700 623,200 -4.81 % Transportation Disadvantaged 4033 4,476,800 2,886,500 -35.52% LO Transportation Disadvantaged Grant Match 4035 82,700 580,200 601.57% N >- EMS 4050 54,286,700 63,073,500 16.19% Z.; EMS Motor Pool & Other Capital Fund 4051 6,427,700 4,284,800 -33.34% c E EMS Grant Match 4054 484,700 624,700 28.88% U r Q AGENDA ITEM No.-1 G_ SEP 19, 2024 Pg_6 Packet Pg. 33 Budget by Fund Summary FY 2025 FY 2024 Amended FY 2025 Fund Name Fund No Adopted Tentative Change EMS Capital Fund 4055 2,146,200 3,185,300 48.42% Solid Waste Disposal 4070 42,583,000 50,509,100 18.61% Solid Waste - Landfill Closure and Debris Mission 4071 1,828,200 7,380,500 303.70% Solid Waste Motor Pool Capital Fund 4072 895,500 827,100 -7.64% Mandatory Trash Collection 4073 44,026,300 49,633,900 12.74% Solid Waste Capital 4074 7,115,500 9,126,000 28.26% Co County Airport 4090 12,248,800 11,323,500 -7.55% Airport Capital 4091 3,923,800 2,424,600 -38.21 % Subtotal Enterprise Funds 596,117,900 721,414,500 21.02% Information Technology 5005 11,598,200 12,783,100 10.22% Information Technology Capital 5006 7,999,800 9,998,400 24.98% Property & Casualty 5016 20,290,100 25,840,000 27.35% Group Health & Life 5017 86,643,600 88,488,800 2.13% Workers Compensation 5018 6,035,500 6,142,000 1.76% Fleet Management 5021 16,272,400 16,668,000 2.43% Motor Pool Capital Fund 5023 15,352,400 13,631,600 -11.21 % Subtotal Internal Service Funds 164,192,000 173,551,900 5.70% Pepper Ranch Conservation Bank 0673 4,201,900 4,398,800 4.69% Caracara Prairie Preserve 0674 1,826,300 1,902,900 4.19% Subtotal Permanent (Trust) Funds (0673,0674) 6,028,200 6,301,700 4.54% Total Budget by Fund 2,848,939,400 2,971,169,000 4.29% Less: Internal Service Charges 128,597,200 133,061,500 3.47% Transfers 725,164,700 728,031,400 0.40% Net County Budget 1,995,177,500 2,110,076,100 5.76% Q AGENDA ITEM No.- 1 G SEP 19, 2024 Pg_7 Packet Pg. 34