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Backup Documents 06/19/2025 Item # 2N - BCC Department PowerpointBoard of County Commissioners FY 2026 BCC Budget Workshop June 19, 2025 Budget Workshop June 19, 2025 FY 2026 BCC Recommended Budget General Overview Court and Related Agencies Constitutional Officers County Manager’s Agency County Attorney Board of County Commissioners Recap and Summary Discussion What are we doing today? FY 2025/2026 Collier County Budget Timeline AugJul OctSep Nov 6/19/25 FY 26 Priority- Based Budgeting Workshop 7/15/25 Tentative FY 26 Budget by Fund to Board with Change Log 7/8/25 Board Adopts Proposed Millage Rates as the Maximum Property Tax Rates to be Levied in FY 26 On or about 8/4/25 (Within 35 days from Certification) County Provides Property Appraiser with Millage Rates, Rolled Back Rates, Info for 1st Public Hearing On or before 8/24/25 (55 days from Certification) Property Appraiser Mails TRIM Notices 9/4/25 1st Public Budget Hearing / Adopt Proposed Millage Rates and Tentative FY 26 Budget 9/18/25 2nd and Final Public Hearing, Adopt Millage Rates and FY 26 Budget (Resolution) 10/6/25 Submit TRIM Compliance Package to DOR Value Adj. Board Petition Filing Deadline Usually 2nd Friday of September 6/13/25 – FY 26 Budget Workshop Document to Board Adopt FY 26 Budget Policy 3/11/25 Feb Strategic Plan, Priority Based Budgeting Workshop 3/4/25 FY 26 Budget Policy Discussion 2/25/25 FY 2026 Budget Characteristics •Budget process conforms with Chapter 129 FS – “County Annual Budget” •Budget as presented is balanced and was prioritized in conjunction with ResourceX •Flexible planning tool •Provides sufficient budget required to conduct the business of government •Document reflects the best efforts of your staff and constitutional officers to maintain and, where appropriate, enhance services for the benefit of our residents and visitors •Budget provides the financial approach for execution of the County’s Strategic Plan FY 2026 Budget Characteristics •Budget includes funding for Strategic Priorities, including but not limited to: •Stormwater Maintenance •Hurricane and Multi-Hazard Preparedness •Beach Renourishment •Cybersecurity •CCSO Forensics Building - Furniture, Fixtures, and Equipment •CR951 Golden Gate to Green Blvd •Roadway Resurfacing •Employee Recruitment and Retention Tax Policy – Tax rate based on budget requirements. Millage Rates: •Developed General Fund and Unincorporated Area General Fund Operating Budgets utilizing a priority-based budgeting approach. •Further program adjustments or funding realignment may result in changes to the millage rate. •MSTU’s were limited to a millage rate sufficient to cover current budget year operations and planned annual capital program allocations. FY 2026 Tax Policy Preliminary Taxable Value The State Ad Valorem Estimating Conference projects continued tax base increases of 7.8% and 6.5% for tax year 2026 and 2027 respectively. Taxable Value History 104,676,789,159 122,310,558,113 137,990,051,102 152,035,760,421 164,459,628,223 80,000,000,000 100,000,000,000 120,000,000,000 140,000,000,000 160,000,000,000 180,000,000,000 2021 (FY22)2022 (FY23)2023 (FY24)2024 (FY25)2025 (FY26) General Fund (0001) 65,863,629,475 77,062,200,538 87,324,290,475 96,390,937,091 104,585,008,689 60,000,000,000 80,000,000,000 100,000,000,000 120,000,000,000 2021 (FY22)2022 (FY23)2023 (FY24)2024 (FY25)2025 (FY26) Unincorporated Area General Fund (1011) Preliminary Tax Scenarios Preliminary Tax Scenarios/Policy FY 2026 Recommended Budget Highlights CRA & Economic Development Zone TIF Transfers General Fund (0001)Unicop. Area GF (1011)Total Ave Maria Innovation Zone 143,900$ 32,700$ 176,600$ Golden Gate City Innovation Zone 2,471,200$ 561,800$ 3,033,000$ I-75 & Collier Innovation Zone 818,700$ 186,200$ 1,004,900$ Bayshore Gateway Triangle CRA 4,367,800$ 992,900$ 5,360,700$ Immokalee CRA 1,327,900$ 301,900$ 1,629,800$ City of Naples CRA 7,882,800$ -$ 7,882,800$ Total 17,012,300$ 2,075,500$ 19,087,800$ General Fund and Unincorporated Area General Fund Taxpayer Savings (Compared to the FY 2023/Tax Year 2022 Rates) Tax Year General Fund (0001) Unicorp. Area GF (1011)Total 2023 49,704,016$ 6,889,887$ 56,593,903$ 2024 84,197,404$ 11,807,890$ 96,005,294$ Total 133,901,421$ 18,697,776$ 152,599,197$ 2025*91,077,742$ 12,811,664$ 103,889,406$ * Millage Neutral Based on June Preliminary Taxable Value FY 2026 Net Budget - $2.215 Billion Increase of $19.5 Million over FY 2025 FY 2026 General Fund Budget - $728.9 Million Increase of $30.7 Million over FY 2025 FY 2026 Unincorporated Area General Fund Budget - $91.3 Million Increase of $6.5 Million over FY 2025 FY 2026 Recommended Budget Highlights Overall Budget guidance of 3.0% Operating and 5.0% Capital met for County Manager Agency General Fund and Unincorporated Area General Fund budgeted operations and capital transfers based upon net cost impact. Net Cost Impact = Program Expense – Program Revenue FY 2026 Recommended Budget Highlights Expanded service requests $19.5 million: •Budgeted County Manager operating expanded services total $4.9 million and include 12 FTEs plus 12 vehicles and operating increases for EMS, Code Enforcement, Domestic Animal Services, CHS, Facilities, Parks, PUD, and the Ochopee Fire District. •Budgeted expanded capital projects total $6.8 million and include funding for the Sheriff, Stormwater, and the Museum. • Expanded County-Wide capital reserves total $7.8 Million. FY 2026 Recommended Budget Highlights Fund Fund Name Funding Source Total Cost of Budget Proposals Number of FTE's Requested Number of Vehicles Requested 0001 General Fund 0001 2,530,600$ 4.00 1001 Road and Bridge 0001 -$ 3.00 1005 Stormwater Operations 0001 -$ 2.00 1011 Unincorp. General Fund 1011 722,500$ 5.00 5.00 1040 Ochopee Fire Control District 1011 548,900$ 3001 Co-Wide Cap Proj 0001 13,942,600$ 3026 Museum Capital 0001 125,000$ 3050 Stormwater Capital 1011 500,000$ 4008 Co Water/Sewer Op 4008 401,800$ 1.00 4050 EMS 4050 760,100$ 3.00 1.00 Total 19,531,500$ 12.00$ 12.00 FY 2026 Recommended Budget Highlights •Investment in the workforce •Per budget policy, for FY 2026, the recommended budget includes a 2.5% wage increase to all classifications, plus a 0.5% pay plan maintenance component to strengthen targeted classifications. •Employee Health Care •Per budget policy, for FY 2026, the recommended budget includes a 9% increase to the existing rate structure. FY 2026 Recommended Budget Highlights Reserves: •General Fund reserves increased to $79.6 million or 12.3% of expenses. •Unincorporated Area General Fund reserves increased to $8 million or 9.6% of expenses. FY 2026 Recommended Budget Highlights County-Wide Capital Reserve History FY2020 FY2021 FY2022 FY2023 FY2024 FY2025 Recommended FY2026 Adopted Budget $5,000,000 $9,000,000 $17,500,000 $35,800,000 $22,467,300 $7,617,100 $20,429,700 YOY Variance $5,000,000 $4,000,000 $8,500,000 $18,300,000 ($13,332,700)($14,850,200)$12,812,600 Established in FY 2020 FY 2023 Approved Transfers to FEMA Fund (1813) to Cashflow Hurricane IAN Recover Totaled $35 Million Current FY 2025 Balance $7.6 Million FY 2026 Recommended Balance $20.4 Million ($7.6M existing, $5M policy, $7.8M expanded) FY 2026 Recommended Budget Highlights FY 2026 Recommended Budget Highlights General Fund & Unincorporated Area General Fund Supported Capital Budgets Capital Funds FY 2026 Recommended Budget Sea Turtle Monitoring (1804)397,700 Disaster Recovery Fund (1813)8,022,500 County-Wide Cap Projects (3001)40,956,000 Museum Capital (3026)445,000 Pelican Bay Irr & Lndscp (3041)5,759,900 Stormwater Capital Proj (3050)15,330,500 Parks Ad Valorem Capital Projects (3062)7,607,300 Transportation Capital (3081)28,522,400 Information Technology Capital (5006)8,762,500 Motor Pool Capital Fund (5023)11,621,300 Grand Total - Funds supported by the General Funds (0001 & 1011)127,425,100 Renewal and Replacement, $90,758,600 , 71%Other, $11,161,800 , 9% Named Projects, $25,504,700 , 20% FY 2026 General Fund and Unincorporated Area General Fund Supported Capital Investment ($127,425,100) FY 2026 Recommended Budget Highlights Sheriff and Other Constitutional Officers, $27,974,900 , 4% Office of the County Manager Capital, $26,520,000 , 3% Strategic Initiatives Capital, $1,588,400 , 0% Public Utilities Capital, $239,880,900 , 31% Transportation Management Services Capital, $178,422,000 , 23% Growth Management Community Development Capital, $53,276,200 , 7% Facilities & Redevelopment Capital, $16,061,600 , 2% Corporate Business Operations Capital, $42,030,200 , 5% County-Wide Capital Projects, $191,179,200 , 25% CAPITAL PROJECT BUDGET $776,933,400 Questions? FY 2026 Recommended Budget Highlights Division Name Fund Fund Name Budget Proposal Title Total Cost of Budget Proposal Code Enforcement 1011 Unincorp General Fund 5 FTEs - Code Enforcement 446,800 Code Enforcement 1011 Unincorp General Fund 5 Vehicles for Code Enforcement Officers 230,300 Community and Human Services Division 0001 General Fund Additional Funding for LIP - DLC 319,200 Community and Human Services Division 0001 General Fund Revised Medicaid Contribution 443,700 County Water-Sewer District 4008 Co Water/Sewer Op Extendable Forklift 161,800 County Water-Sewer District 4008 Co Water/Sewer Op Heavy Duty Truck & Lowboy Trailer 240,000 County Wide Capital Projects Fund 3001 County-Wide Cap Projects Government Ops Business Park 2,730,000 County Wide Capital Projects Fund 3001 County-Wide Cap Projects Jail access control re-wire 1,000,000 County Wide Capital Projects Fund 3001 County-Wide Cap Projects CCSO Body Camera 2,400,000 Domestic Animal Services Division 0001 General Fund 4 DAS FTE Customer Support 255,700 Domestic Animal Services Division 0001 General Fund DAS Animal Care Operations 500,000 Emergency Medical Services (EMS)4050 EMS EMS 2 Captains, 1 Inventory Specialist I 322,100 Emergency Medical Services (EMS)4050 EMS EMS 3 Ford Explorers and Equipment 438,000 Facilities Management Division 0001 General Fund County Security - Operating 662,000 Museum Division Capital 3026 Museum Capital Children's Education Event Area 125,000 Ochopee Fire Control District 1040 Ochopee Fire Control District Additional Funding Remittances 548,900 Parks & Recreation Division 0001 General Fund Air Nautique Boat Adaptive Recreation 350,000 Pelican Bay Services Division 1011 Unincorp General Fund Clam Bay Water Quality Tests 45,400 Stormwater Capital 3050 Stormwater Capital Proj Stormwater Funding Study 500,000 Stormwater Operations 1005 Stormwater Operations 2 Vehicles for Expanded CEI Team - Transportation Operations 1001 Road and Bridge 3 Vehicles for Expanded CEI Team - County Wide Capital Projects Fund 3001 County-Wide Cap Projects County Wide Capital Project Reserves 7,812,600 Total 19,531,500 Workforce Prioritization Pool FY 2026 Total $2,850,500 Division Position Accounting Technician II 1 Administrative Support Specialist II 1 Customer Service Specialist I 0.5 Department Head 1 Deputy County Manager 1 Division Director - Operations Support 1 General Maintenance Specialist II 1 Grants Support Specialist 1 Librarian II 1 Library Specialist I 2.5 Manager - Branch Library 1 Manager - Internal Controls 1 Manager - Museum 1 Manager - Stormwater Maintenance 1 Manager - Technical Systems Operations 1 Ops Support Specialist I 1 Park Ranger I 1 Program Coordinator 2 Recreation Specialist I 2 Regional Manager - Parks & Recreation 1 Signal Systems Network Specialist 1 Supervisor - Library 1 Supervisor - Project Mgmt (Licensed)2 Volunteer Coordinator 1 Tradesworker - Specialist I 1 Grand Total 29 Position Classification Division Position Library 6.5 Parks 6 PSD Operations 5 Road and Bridge 2 Traffic Operations 2 Facilities 2 Museum 2 CHS 1 Corporate Compliance 1 County Manger's Office 1 Communications 0.5 Grand Total 29 Position Origin Department FTE Expanded Requests Pending Further Analysis Division Name Fund Fund Name Budget Proposal Title Number of FTE's Requested Number of Vehicles Requested Total Cost of Budget Proposal Coastal Zone Management 1102 TDC Beach Op Ford Ranger 1.00 59,800 Coastal Zone Management 1102 TDC Beach Op Project Manager III (Licensed)1.00 111,700 EMS 4050 EMS Eight (8) EMS Field Personnel 8.00 1,041,800 Facilities Management Division 0001 General Fund County Security - Personnel 4.00 324,900 Facilities Management Division 0001 General Fund Facilities Maintenance - Harden Eight (8) FTES 8.00 103,800 Facilities Management Division 0001 General Fund 1 New FTE and Harden 1 FTE- Capital Project Managment 2.00 111,600 Facilities Management Division 0001 General Fund Facilities Maintenance - Harden Two (2) FTES 2.00 26,600 Fleet Management Division 5021 Fleet Management Four (4) FTEs Automotive Technician II 4.00 373,700 Fleet Management Division 5021 Fleet Management One (1) FTE Shop Foreman 1.00 98,500 Fleet Management Division 5021 Fleet Management One (1) FTE Ops Support Specialist II 1.00 81,400 Transportation Operations 1001 Road and Bridge 3 Vehicles for 3 Traffic Signal Technicians 3.00 300,400 Transportation Operations 1001 Road and Bridge 3 FTEs - Traffic Signal Technician I 3.00 100,700 Total 34.00 4.00 2,734,900 Department Capital Expanded Requests Pending Further Analysis Current Economic Landscape •County single-family permits issued in April 2025 totaled 159, down 25.7% from April 2024. •County unemployment rate stood at 4.2% in April 2025, marking an increase from 3.3% recorded in April 2024. The county's unemployment rate is slightly higher than the State of Florida’s rate of 3.7% and equal to the national rate of 4.2% for April 2025. •The median price for single-family homes in April 2025 was $817,500, down from $889,500 in April 2024, reflecting a decrease of 8.1%. Single-family home sales fell to 450 units in April 2025, a decline of 10.7% compared to the previous year. •Visitation to the destination totaled 1,694,500 for the October– April 2025 period which is 0.3% higher than last year. FY 2026 Recommended Budget Highlights FY 2026 Recommended Budget Highlights FY 2026 Recommended Budget Highlights FY 2026 Recommended Budget Highlights FY 2026 Recommended Budget Highlights FY 2026 Recommended Budget Highlights FY 2026 Recommended Budget Highlights FY 2026 Recommended Budget Highlights