Agenda 07/08/2025 Item #11A (Resolution - Proposed Millage Rates)7/8/2025
Item # 11.A
ID# 2025-2228
Executive Summary
*** This item to be heard at 9:30 AM. *** Recommendation to adopt a Resolution establishing the Proposed Millage
Rates as the Maximum Property Tax Rates to be levied in FY 2025/26 and reaffirm the Advertised Public Hearing dates
in September 2025 for the budget approval process.
OBJECTIVE: To adopt a resolution which establishes the proposed millage rates as the maximum property tax rates to
be levied in FY 2025/26 and reaffirms the Advertised Public Hearing dates for the adoption of the FY 2025/26
Amended Tentative Budgets (September 4, 2025) and the FY 2025/26 Final Millage Rates and Final Adopted Collier
County Budget (September 18, 2025).
CONSIDERATIONS: The published TRIM (Truth in Millage) timetable provides that tax rates hereby adopted must
be provided to the Collier County Property Appraiser on or about August 4, 2025, (within 35 days of certification of
value) for use in preparing the statutorily required Notice of Proposed Taxes (TRIM Notice). Each Collier County
property owner will receive this notice, which must be mailed by August 24, 2025, (within 55 days after certification of
values) under the Florida Truth in Millage (TRIM) law.
During the September 2025, advertised public hearings the Board may maintain or lower millage rates in each taxing
district unit at or below the level of the proposed millage rates. The millage rates may not be raised subsequent to the
adoption of this resolution, without meeting extraordinary public notice and advertising requirements.
The proposed maximum millage rates and associated tax dollars are included within Exhibit A and are entitled
"Proposed Maximum Property Tax Rates", and "Proposed Property Tax Dollars". A chart of taxable values is also
included by taxing district and reflects data certified by the Property Appraiser on June 27, 2025.
• The General Fund (0001) maximum proposed millage rate range is 3.0107 per $1,000 of taxable value (or $301.07
per $100,000 of taxable value) and exceeds the DR-420 rolled back rate of $2.8564 per $1,000 of taxable value. The
General Fund maximum millage rate range represents a 5.40% increase over the rolled-back rate.
• The County-wide Water Pollution Control proposed maximum millage rate is 0.0246 per $1,000 of taxable value (or
$2.46 per $100,000 of taxable value) and exceeds the DR-420 rolled back rate of $0.0233 per $1,000 of taxable value.
The County-wide Water Pollution Control range represents a 5.58% increase over the rolled-back rate.
• The County-wide Conservation Collier maximum proposed millage rate range is 0.2096 per $1,000 of taxable value
(or $20.96 per $100,000 of taxable value) and exceeds the rolled back rate of $0.1984 per $1,000 of taxable value. The
County-wide Conservation Collier rate range represents a 5.65% increase over the rolled-back rate.
• The Unincorporated Area General Fund (1011) maximum proposed millage rate is 0.6844 per $1,000 of taxable
value (or $68.44 per $100,000 of taxable value) and exceeds the rolled back rate of $0.6506 per $1,000 of taxable value.
This rate range represents a 5.20% increase over the rolled-back rate.
Public hearings on the FY 2025/26 Collier County budget will be held on Thursday, September 4, 2025, and
Thursday, September 18, 2025, at 5:05 p.m. in the third-floor boardroom in the W. Harmon Turner building at
the County Government Center Complex.
With receipt of certified taxable value numbers from the Property Appraiser on June 27th, 2025, budgets for all funds
that receive ad valorem property tax revenue are customarily adjusted, and these changes are reflected in the tentative
budget, which will be submitted to the Board on or about Friday, July 11, 2025. Transmittal of the tentative budget to
the County Commission satisfies part of the State’s Truth in Millage (TRIM) timeline for adoption of the County’s FY
2025/26 Budget.
A summary listing of budget changes from the June workshop document, together with a narrative description of the
fund change, will be included as an attachment within the FY 2025/26 tentative budget upon its submission.
Page 1185 of 4096
7/8/2025
Item # 11.A
ID# 2025-2228
This item is consistent with the Collier County strategic plan objective to safeguard taxpayer money by promoting fiscal
stewardship and sound budget oversight.
FISCAL IMPACT: The proposed General Fund (0001) millage rate of 3.0107 is expected to generate $496,602,635 in
ad valorem tax revenue for FY 2025/26. County-wide taxable value from June preliminary to July certified increased by
$486,276,398 or 0.30%, resulting in a levy increase of $1,464,032.
The proposed Water Pollution Control millage rate of 0.0246 is expected to generate $4,057,669 in ad valorem tax
revenue.
The proposed Conservation Collier millage rate of 0.2096 is expected to generate $34,572,662 in ad valorem tax
revenue.
The proposed Unincorporated Area General Fund (1011) millage rate of 0.6844 is expected to generate $71,780,599 in
ad valorem tax revenue for FY 2025/26. Unincorporated Area taxable value from June preliminary to July certified
increased by $296,053,492 or 0.28%, resulting in a tax levy increase of $202,619.
The proposed total tax levy, inclusive of all special taxing districts, is expected to generate $621,434,540 in ad valorem
tax revenue for FY 2025/26.
GROWTH MANAGEMENT IMPACT: There is no Growth Management Impact associated with this Executive
Summary.
LEGAL CONSIDERATIONS: This item has been reviewed by the County Attorney, is approved as to form and
legality and requires a majority vote for approval. -JAK
RECOMMENDATIONS: That the Board of County Commissioners:
Adopt by resolution:
1. The proposed maximum property tax rates for FY 2025/26; and
2. Reaffirm the Advertised Public Hearing dates for the adoption of the FY 2025/26 Amended Tentative Budgets
(September 4, 2025) and the FY 2025/26 Final Millage Rates and Final Collier County Adopted Budget (September 18,
2025).
PREPARED BY: Christopher Johnson, Director - Corporate Financial Planning and Management Services
ATTACHMENTS:
1. Proposed Millage Rate Resolution
2. Exhibit A
Page 1186 of 4096
RESOLUTION NO. 25.
A RESOLUTIoN APPROVINC THI COUNTY'S PRoPOSED MAXIMI.]M MILLACE RA'TES AND
REAFFIRMING'THE PT]BLIC HEARINC DA'TES I'OR ADOPTION OF THE FY 2025/26
AMENDED TENTATIVE I]UDGETS AND FY 2025/26 FINAL MILLA(;E RATES AND BUDGETS
WHEREAS, Section 200.65, 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 ofthe budgetl and
WHEREAS, the Board ofCounty Commissioners has received and examined the tentative budgets for each ofthe County's
funds including all estimated receipts, taxes to be levied and balances expected to be brought forward and all estimared
expenditures, reserves and balances to be canied over at the end ofthe year; and
WHEREAS, Section 200.065, Florida Statutes, provides that the Board ofCounty Commissioners shall hold public hearings
to adopt the tentative budgets.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF COLLIER
CoUNTY. Fl,ORIDA, thAt
l, The proposed maximum millage rates set fonh in Exhibit "A" and incorporated herein are hereby approved as the
County's proposed millage rates pursuant to Sections 129.03 and 200.065, Florida Statutes.
2. The public hearings to adopt the FY 2025i26 amended tentative budgets an d rhe Fy 2025D6 final millage rates and
budgets, respectively, pursuant to Section 200.065, Florida Statutes, will be held by the Board of County Commissioners
on September 4, 2025 at 5i05 p,m. at the Collier County Govemment Center, W, Harmon Tumer Building, Third Floor
Board Room, 3299 Tamiami Trail East, Naples, Florida andon September 18,2025 at 5:05 p.m. at the Collier County
Covemment Center, W. Harmon Tumer Building, Third Floor Board Room, 3299 Tamiami Traii East, Naples, Florida.
BE lT FURTHER RESOLVED that the Clerk is hereby ordered and directed to spread this Resolution in lull among the
minutes of this meeting for permanent record in his ofllce.
This Resolution adopted this 8'h day olJuly 2025, after rnotion, second and majority vote
A I'1-EST
CRYSTN L K, KINZET-. CI-ERK BOARD OF COUNTY COMMISSIONERS
COLLIER COUNl'Y. FI,ORIDA
B)':
Appro legalit.r
.lcflrc1, A , County. Atlomey
By
Bun L. Saunders. BCC Chainnan
DEPUTY CLLRK
Page 1187 of 4096
Prior Year Rolled Back Proposed
Millage Millage Millage % Change From
Fund Title Fund No. Rate Rate Rate Rolled Back
County Wide
General Fund 0001 3.0107 2.8564 3.0107 5.40%
Water Pollution Control 1017 0.0246 0.0233 0.0246 5.58%
Conservation Collier 1061 0.2096 0.1984 0.2096 5.65%
Subtotal County Wide 3.2449 3.0781 3.2449 5.42%
Dependent Districts and MSTU's
Unincorporated Area General Fund 1011 0.6844 0.6506 0.6844 5.20%
Golden Gate Community Center MSTU 1605 0.1862 0.1786 0.1862 4.26%
Victoria Park Drainage MSTU 1608 0.3814 0.3634 0.3814 4.95%
Naples Park Drainage MSTU 1613 0.0041 0.0039 0.0041 5.13%
Vanderbilt Beach MSTU 1617 0.4650 0.4438 0.4650 4.78%
Ochopee Fire Control MSTU 1040 4.0000 3.7959 4.0000 5.38%
Goodland/Horr's Island Fire MSTU 1041 1.2760 1.1793 1.2760 8.20%
Sabal Palm Road MSTU 1619 0.0000 0.0000 1.0000 n/a
Lely Golf Estates Beautification MSTU 1620 2.0000 1.8930 2.0000 5.65%
Golden Gate Beautification MSTU 1621 0.5000 0.4784 0.5000 4.52%
Hawksridge Stormwater Pumping MSTU 1622 0.0318 0.0316 0.0318 0.63%
Radio Road Beautification MSTU 1625 0.1000 0.0949 0.1000 5.37%
Forest Lakes Roadway & Drainage MSTU 1626 4.0000 3.7448 2.5000 -33.24%
Immokalee Beautification MSTU 1629 1.0000 0.9573 1.0000 4.46%
Bayshore Avalon Beautification MSTU 1630 2.1104 1.9304 2.1104 9.32%
Haldeman Creek Dredging MSTU 1631 0.9480 0.9034 1.0000 10.69%
Rock Road MSTU 1632 0.7224 0.7019 0.7224 2.92%
Vanderbilt Waterways MSTU 1635 0.3000 0.2859 0.3000 4.93%
Blue Sage MSTU 3080 3.0000 3.0620 3.0000 -2.02%
Collier County Lighting MSTU 1601 0.1025 0.0977 0.1025 4.91%
42nd Ave SE MSTU 1637 1.0000 0.8738 1.0000 14.44%
Palm River Sidewalk MSTU 1638 0.5000 0.4776 0.5000 4.69%
Private Road Emerg Repair MSTU 1639 0.0000 0.0000 1.0000 n/a
Pelican Bay MSTBU 1008 0.0857 0.0811 0.0857 5.67%
Aggregate Millage Rate 3.7652 3.5870 3.7675 5.03%
Collier County, Florida
Proposed Maximum Property Tax Rates
Based on July 1, 2025 Taxable Value
Exhibit A
Page 1188 of 4096
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 457,734,064 471,151,482 496,602,635 5.40%
Water Pollution Control 1017 3,740,080 3,843,240 4,057,669 5.58%
Conservation Collier 1061 31,866,695 32,725,267 34,572,662 5.65%
Subtotal County Wide 493,340,839 507,719,989 535,232,966 5.42%
Dependent Districts and MSTU's
Unincorporated Area General Fund 1011 65,969,957 68,235,619 71,780,599 5.20%
Golden Gate Community Center MSTU 1605 719,125 748,704 780,564 4.26%
Victoria Park Drainage MSTU 1608 23,794 23,797 24,976 4.95%
Naples Park Drainage MSTU 1613 11,096 11,211 11,786 5.13%
Vanderbilt Beach MSTU 1617 1,780,961 1,819,786 1,906,716 4.78%
Ochopee Fire Control MSTU 1040 1,940,085 1,976,909 2,083,204 5.38%
Goodland/Horr's Island Fire MSTU 1041 184,593 183,879 198,956 8.20%
Sabal Palm Road MSTU 1619 0 0 7,649 n/a
Lely Golf Estates Beautification MSTU 1620 429,590 429,940 454,242 5.65%
Golden Gate Beautification MSTU 1621 736,695 741,607 775,091 4.52%
Hawksridge Stormwater Pumping MSTU 1622 3,491 3,496 3,518 0.63%
Radio Road Beautification MSTU 1625 200,457 200,995 211,797 5.37%
Forest Lakes Roadway & Drainage MSTU 1626 1,265,785 1,268,355 846,744 -33.24%
Immokalee Beautification MSTU 1629 627,112 657,703 687,040 4.46%
Bayshore Avalon Beautification MSTU 1630 2,447,147 2,700,651 2,952,473 9.32%
Haldeman Creek Dredging MSTU 1631 303,116 306,734 339,532 10.69%
Rock Road MSTU 1632 25,075 25,250 25,988 2.92%
Vanderbilt Waterway's MSTU 1635 551,025 557,605 585,105 4.93%
Blue Sage MSTU 3080 18,127 18,127 17,760 -2.02%
Collier County Lighting MSTU 1601 987,758 997,356 1,046,356 4.91%
42nd Ave SE MSTU 1637 3,092 3,102 3,550 14.44%
Palm River Sidewalk MSTU 1638 292,216 292,742 306,472 4.69%
Private Rd Emerg Repair MSTU 1639 0 0 219,428 n/a
Pelican Bay MSTBU 1008 879,247 882,001 932,028 5.67%
Total Taxes Levied 572,740,383 589,805,558 621,434,540
Aggregate Taxes 572,740,383 589,805,558 621,434,540
Based on July 1, 2025 Taxable Value
Collier County, Florida
Proposed Property Tax Dollars
Exhibit A
Page 1189 of 4096
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 152,035,760,421 160,635,430,368 164,945,904,621 8.49%
Water Pollution Control 1017 152,035,760,421 160,635,430,368 164,945,904,621 8.49%
Conservation Collier 1061 152,035,760,421 160,635,430,368 164,945,904,621 8.49%
Dependent Districts and MSTU's
Unincorporated Area General Fund 1011 96,390,937,091 101,684,674,329 104,881,062,181 8.81%
Golden Gate Community Center MSTU 1605 3,862,110,495 4,027,486,819 4,192,071,186 8.54%
Victoria Park Drainage MSTU 1608 62,385,821 65,484,110 65,484,110 4.97%
Naples Park Drainage MSTU 1613 2,706,418,125 2,809,309,361 2,874,558,451 6.21%
Vanderbilt Beach MSTU 1617 3,830,022,767 4,012,663,856 4,100,463,599 7.06%
Ochopee Fire Control MSTU 1040 485,021,246 511,098,672 520,801,073 7.38%
Goodland/Horr's Island Fire MSTU 1041 144,665,717 156,521,649 155,921,852 7.78%
Sabal Palm Road MSTU 1619 7,007,908 7,641,297 7,649,131 9.15%
Lely Golf Estates Beautification MSTU 1620 214,794,975 226,936,758 227,121,084 5.74%
Golden Gate Beautification MSTU 1621 1,473,389,203 1,539,972,864 1,550,182,829 5.21%
Hawksridge Stormwater Pumping MSTU 1622 109,781,505 110,548,987 110,634,276 0.78%
Radio Road Beautification MSTU 1625 2,004,571,067 2,112,643,377 2,117,965,896 5.66%
Forest Lakes Roadway & Drainage MSTU 1626 316,446,199 338,008,094 338,697,670 7.03%
Immokalee Beautification MSTU 1629 627,111,692 655,110,887 687,039,947 9.56%
Bayshore Avalon Beautification MSTU 1630 1,159,565,280 1,267,675,700 1,399,010,964 20.65%
Haldeman Creek Dredging MSTU 1631 319,742,129 335,513,347 339,532,346 6.19%
Rock Road MSTU 1632 34,710,100 35,725,831 35,974,016 3.64%
Vanderbilt Waterways MSTU 1635 1,836,749,637 1,927,601,335 1,950,350,808 6.18%
Blue Sage MSTU 3080 6,042,352 5,919,946 5,919,946 -2.03%
Collier County Lighting MSTU 1601 9,636,663,327 10,111,306,147 10,208,348,646 5.93%
42nd Ave SE MSTU 1637 3,092,144 3,538,435 3,550,112 14.81%
Palm River Sidewalk MSTU 1638 584,431,139 611,904,666 612,944,620 4.88%
Private Road Emerg Repair MSTU 1639 38,816,963 213,520,617 219,428,127 465.29%
Pelican Bay MSTBU 1008 10,259,594,633 10,843,792,586 10,875,468,973 6.00%
Collier County, Florida
Taxable Property Values
Based on July 1, 2025 Taxable Value
Exhibit A
Page 1190 of 4096