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FY 26 First Budget Public Hearing Collier County Government First Budget Public Hearing FY 2026 Presented by: Corporate Financial and Management Services September 4, 2025 5:05 P.M. Government Building F 3rd Floor Board Room 3299 Tamiami Tr., East Naples, FL 34112 Amy Patterson County Manager Phone: 239-252-8973 Collier County Government Communications, Government & Public Affairs 3299 Tamiami Trail E., Suite 102 Naples, Florida 34112-5746 August 21, 2025 FOR IMMEDIATE RELEASE Notice of Hybrid Remote Public Hearing For The Collier County Fiscal Year 2026 Tentative Millage Rates and Tentative Budget And The Public Hearing For The Pelican Bay Services Division’s Fiscal Year 2026 Budget Board of County Commissioners Collier County, Florida September 4, 2025 5:05 p.m. Notice is hereby given that the Collier County Board of County Commissioners will meet on Thursday, September 4, 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 a public hearing for the Collier County Fiscal Year 2026 Tentative Millage Rates and Tentative Budget and a public hearing for the Pelican Bay Services Division’s Fiscal Year 2026 Budget. The statutory notice for the Collier County Public Budget Hearing was contained within the notice of proposed taxes published and mailed by the Collier County Property Appraiser’s office. Some of the Board members may be appearing remotely, with staff present in person. The public may attend either remotely or in person. 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. Individuals who would like to participate remotely should register at https://us02web.zoom.us/webinar/register/WN_TGOvNH4qTUGFMXlOYOF83Q. 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. 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. ### Memorandum TO: Board of County Commissioners FROM: Amy Patterson, County Manager DATE: August 27, 2025 RE: FY 26 Budget Public Hearing Documents Attached are the documents for the Pelican Bay budget public hearing and the Collier County Government first budget public hearing scheduled for September 4, 2025, at 5:05 p.m. The Collier County budget public hearings provide the public with two opportunities for input on the budget and tax rates. The final public hearing is scheduled for September 18, 2025, at 5:05 p.m. In the interim, if you have any questions, please contact me at your convenience. c: Department Heads, Executive Directors Corporate Financial Planning and Management Services COLLIER COUNTY BOARD OF COUNTY COMMISSIONERS AGENDA Thursday, September 4, 2025, 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 PROCEDINGS 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. PLEDGE OF ALLEGIANCE 2. ADVERTISED PUBLIC HEARING – Pelican Bay Services Division Budget Hearing: A. Executive Summary – Fiscal Year 2026 Pelican Bay Services Division Budget B. Public Comment C. Resolution Approving the Special Assessment Roll and Levying the Special Assessment against the Benefited Properties within the Pelican Bay Municipal Service Taxing and Benefit Unit. 3. ADJOURN EXECUTIVE SUMMARY Recommendation that the Board of County Commissioners adopts the Resolution Approving the Special Assessment Roll and levying the Special Assessment against the benefited properties within the Pelican Bay Municipal Service Taxing and Benefit Unit. ____________________________________________________________________ OBJECTIVE: That the Board of County Commissioners adopts the Resolution approving the Special Assessment Roll and levying the Special Assessment against the benefited properties within the Pelican Bay Municipal Service Taxing and Benefit Unit. CONSIDERATION: The attached Resolution provides for Board approval of the preliminary assessment roll as the final assessment roll, adopting same as the Non-Ad valorem Assessment Roll for purposes of utilizing the Uniform Method of collection pursuant to Section 197.3632, Florida Statutes, within the Pelican Bay Municipal Service Taxing and Benefit Unit for maintenance of the water management system, beautification of recreational facilities and median areas, management of the dredging and maintenance activities for Clam Pass for the purpose of enhancing the health of the affected mangrove forest and maintenance of conservation and preserve areas, and establishment of Capital Reserve Funds for ambient noise management, the maintenance of conservation or preserve areas, including the restoration of the mangrove forest, U.S. 41 berms, street signage replacements within the median areas, landscaping improvements to U.S. 41 entrances, and beach renourishment, all within the Pelican Bay Municipal Service Taxing and Benefit Unit. FISCAL IMPACT: The total assessment identified in the roll is $5,888,165 for maintenance of the water management system, beautification of recreation facilities and median areas and maintenance of conservation and preserve areas. This equates to $768.70 per residential unit based on 7659.90 assessable units. The total assessment identified for the establishment of Capital Reserve Funds for ambient noise management, maintenance and restoration of the conservation or preserve area, including restoration of the mangrove forest, U.S. 41 berm improvements within the District, street sign replacement within the median areas, landscaping improvements, U.S. 41 entrance improvements and beach renourishment, within the District identified in the roll is $5,984,680 which equates to $781.30 per residential unit based on 7659.90 assessable units. The recording fees for recording the Assessment Roll and Resolution are estimated to be approximately $1,100.00 and are available in Pelican Bay Fund (1007). GROWTH MANAGEMENT IMPACT: There is no Growth Impact associated with this Executive Summary. LEGAL CONSIDERATIONS: This item has been reviewed by the County Attorney, and is approved to form and legality, and requires majority vote for approval. – CLD RECOMMENDATION: That the Board of County Commissioners adopts the Resolution approving the Special Assessment Roll and levying the Special Assessment against the benefited properties within the Pelican Bay Municipal Service Taxing and Benefit Unit. Prepared by: Dawn Brewer, Operations Support Specialist II [25-PEL-00136/1959297/1] RESOLUTION NO. 2025 A RESOLUTION APPROVING THE PRELIMINARY ASSESSMENT ROLL AS THE FINAL ASSESSMENT ROLL AND ADOPTING SAME AS THE NON-AD V ALOREM ASSESSMENT ROLL FOR PURPOSES OF UTILIZING THE UNIFORM METHOD OF COLLECTION PURSUANT TO SECTION 197.3632, FLORIDA STATUTES, WITHIN THE PELICAN BAY MUNICIPAL SERVICE TAXING AND BENEFIT UNIT FOR MAINTENANCE OF THE WATER MANAGEMENT SYSTEM, BEAUTIFICATION OF RECREATIONAL FACILITIES AND MEDIAN AREAS, AND MAINTENANCE OF CONSERVATION OR PRESERVE AREAS, MANAGEMENT OF THE DREDGING AND MAINTENANCE ACTIVITIES FOR CLAM PASS FOR THE PURPOSE OF ENHANCING THE HEALTH OF THE AFFECTED MANGROVE FOREST AND ESTABLISHMENT OF CAPITAL RESERVE FUNDS FOR AMBIENT NOISE MANAGEMENT, MAINTENANCE OF CONSERVATION OR PRESERVE AREAS, INCLUDING THE RESTORATION OF THE MANGROVE FOREST PRESERVE, U.S. 41 BERMS, STREET SIGNAGE REPLACEMENTS WITHIN THE MEDIAN AREAS, LANDSCAPING IMPROVEMENTS TO U.S. 41 ENTRANCES AND BEACH RENOURISHMENT, ALL WITHIN THE PELICAN BAY MUNICIPAL SERVICE TAXING AND BENEFIT UNIT. WHEREAS, the Pelican Bay Improvement District (hereinafter "District") was created and operated pursuant to the provisions of Chapter 74-462, Laws of Florida, as amended, and was vested with the power and authority to levy and collect special assessments and charges against real property with the District; and WHEREAS, the Board of County Commissioners of Collier County, Florida, on June 19, 1990 succeeded to the principal functions of the Pelican Bay Improvement District pursuant to Chapter 74-462, Laws of Florida; and WHEREAS, the Pelican Bay Improvement District completed construction of certain water management improvements in accordance with the Plan of Reclamation of the Pelican Bay Improvement District and such improvements are currently in operation; and WHEREAS, the District's Board of Supervisors adopted a plan of dissolution for the District transferring title to all property owned by the District to Collier County, including the water management system; and WHEREAS, the Board of County Commissioners adopted Ordinance No. 2002-27, as [25-PEL-00 136/1959302/1] AGENDA ITEM No.__2C____ SEP 4 2025 Pg___1_______ amended, creating the Pelican Bay Municipal Service Taxing and Benefit Unit (hereinafter called "Unit") which permits the levy of special assessments; and WHEREAS, the Preliminary Assessment Roll for maintenance of the water management system, beautification of recreational facilities and median areas, and maintenance of conservation or preserve areas, and establishment of Capital Reserve Funds for ambient noise management, maintenance of conservation or preserve areas, U.S. 41 berms, street signage replacements within the median areas, landscaping improvements to U.S. 41 entrances and beach renourishment, all within the Pelican Bay Municipal Service Taxing and Benefit Unit has been filed with the Clerk to the Board; and WHEREAS, the Board of County Commissioners on July 8, 2025 adopted Resolution No. 2025-136 fixing the date, time and place for the public hearing to approve the Preliminary Assessment Roll and to adopt the Non-ad Valorem Assessment Roll to utilize the uniform method of collection pursuant to Section 197.3632, Florida Statutes; WHEREAS, said public hearing was duly advertised and regularly held, at The Collier County Government Center, Board Room, W. Harmon Turner Building, 3299 East Tamiami Trail, Naples, Florida, commencing at 5:05 P.M. on Thursday, September 04, 2025. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that: SECTION ONE. The Board, having met to receive and consider the written objections of the property owners and other interested persons appearing before the Board as to the propriety and advisability of confirming and adopting the Pelican Bay Municipal Service Taxing and Benefit Unit Preliminary Assessment roll, as to the amounts shown thereon to be assessed against the lots and parcels of land to be benefited and as to the equalization of such assessments on a basis of justice and right, does hereby confirm such Preliminary Assessment Roll and make it final and adopt same as the final Non-Ad Valorem Assessment Roll for the purpose of using the uniform method of collection. [25-PEL-00 136/1959302/1] 2 AGENDA ITEM No.__2C____ SEP 4 2025 Pg___2_______ The total special assessment for maintenance of the water management system and the beautification of the recreational areas and median areas, and maintenance of conservation or preserve areas is $5,888,165 which equates to $768.70 per Equivalent Residential Unit based on 7 659.90 assessable units. The total assessment forthe establishment of Capital Funds for ambient noise management, maintenance and restoration of the conservation or preserve areas, U.S. 41 berm improvements within the Unit, street sign replacement within the median areas, landscaping improvements and U.S. 41 entrance improvements within the Unit, utilizes an Equivalent Residential Unit based methodology. The total assessment for these Capital Funds for the maintenance and restoration and landscaping improvements is $5,984,680 which equates to $781.30 per Equivalent Residential Unit based on 7659.90 assessable units. The total assessments against the benefited properties are described and set forth in the Preliminary Assessment Roll (Non-Ad Valorem Assessment Roll) attached hereto as Exhibit "A" and incorporated herein. The Board hereby confirms the special assessments and the attached Exhibit "A" is the Final Assessment Roll (Non-Ad Valorem Assessment Roll). SECTION TWO. Such assessments are hereby found and determined to be levied in direct proportion to the special and positive benefits to be received by the properties listed in the Preliminary Assessment Roll Q.tron-Ad Valorem Assessment Roll), which is attached hereto as Exhibit "A" and are located within the Pelican Bay Municipal Service Taxing and Benefit Unit which is described as follows: A tract of land being in portions of Sections 32 and 33, Township 48 South, Range 25 East; together with portions of Sections 4, 5, 8 and 9, Township 49 South, Range 25 East, Collier County, Florida, being one and the same as the lands encompassed by the Pelican Bay Improvement District, the perimeter boundary of same more particularly described as follows: Commencing at the Southeast corner of said Section 33; thence South 89 degrees 59 minutes 50 seconds West along the South line of Section 33 a distance of 1 50.02 feet to a point on the West right-of-way line of U.S. 41 (State Road 45), said point also being the Point of Beginning; thence Southerly along the West right-of-way line of said U. S.41 (State Road 45) the following courses: South 00 degrees 58 minutes 36 seconds East a distance of 2.49 feet; thence South 00 degrees 55 minutes 41 seconds East a distance of 3218.29 feet; thence South 01 degrees 00 J[2s-PEL-00 I 36119 593021 t] AGENDA ITEM No.__2C____ SEP 4 2025 Pg___3_______ minutes 29 seconds East a distance of 3218.56 feet; thence South 00 degrees 59 minutes 03 seconds East a distance of 2626.21 feet; thence South 01 degrees 00 minutes 18 seconds East a distance of 2555.75 feet to a point on the North right-of-way line of Pine Road as recorded in D.B. 50, Page 490, among the Public Records of said Collier County; thence departing said U.S. 41 (State Road 45) South 89 degrees 09 minutes 45 seconds West along said North right-of-way line a distance of 2662.61 feet; thence South 00 degrees 51 minutes 44 seconds East a distance of 70.00 feet to a point on the North line of Seagate Unit 1 as recorded in Plat Book 3, Page 85 among said Public Records; thence South 89 degrees 09 minutes 45 seconds West along said North line of Seagate Unit 1 and the South line of said Section 9 a distance of 2496.67 feet to the Southwest corner of said Section 9; thence continue South 89 degrees 09 minutes 45 seconds West a distance of 225 feet more or less to a point on the mean high water line established May 15, 1968; thence a Northwesterly direction along said mean high water line a distance 15716 feet more or less; thence departing said mean high water line South 80 degrees 29 minutes 30 seconds East and along the Southerly line of Vanderbilt Beach Road (State Road 862) as recorded in D.B. 15, Page 121 among said Public Records a distance of 7385 feet more or less to a point on said West right-of-way line of U. S. 41 (State Road 45); thence South 00 degrees 58 minutes 36 seconds East along said West right-of-way line a distance of 2574.36 feet to the Point of Beginning. SECTION THREE. Upon adoption of this Resolution any assessment may be paid at the Office of the Clerk within thirty (30) days thereafter, all assessments shall be collected pursuant to Sections 191.3632 and 197.3635, Florida Statutes, or any successor statutes authorizing the collection of such assessments on the same bill as Ad Valorem Taxes, which shall be billed with the Ad Valorem Taxes that become payable onNovember 1,2025 and delinquent on April 1, 2026. SECTION FOUR. The assessment shall be final and conclusive as to each lot or parcel assessed and any objections against the making of any assessable improvements not so made shall be considered as waived, and if any objection shall be made and ovemrled or shall not be sustained, the adoption of this resolution approving the final assessment shall be the final adjudication of the issues presented unless proper steps shall be taken in a court of competent jurisdiction to secure relief within twenty (20) days from the adoption of this Resolution. SECTION FIVE. Al1 assessments shall constitute a lien upon the property so assessed from the date of confirmation of this Resolution of the same nature and to the same extent as the lien for general county taxes falling due in the same year or years in which such assessment falls due, and any assessment not paid when due shall be collected pursuant to Chapter 197, Florida Statutes, in the same manner as property taxes are collected. l2s-PEL-00136/t9s9312trl 4 AGENDA ITEM No.__2C____ SEP 4 2025 Pg___4_______ SECTION SIX. The Clerk is hereby directed to record this Resolution and all Exhibits attached hereto in the Official Records of Collier County. SECTION SEVEN. This Resolution shall become effective immediately upon its passage. THIS RESOLUTION ADOPTED this _ day of September2025, after motion, second and majority vote. ATTEST: CRYSTAL K. KINZEL, Clerk BOARD OF COUNTY COMMISSIONERS COLLIER COUNTY, FLOzuDA By: , Deputy Clerk Burt Saunders, CHAIRMAN Q( Approved as to form and legality: Jeffrey A. Klatzkow County Attomey 5[2s-PEL-00 l 36119s93021 tl AGENDA ITEM No.__2C____ SEP 4 2025 Pg___5_______ AGENDA ITEM No.__2C____ SEP 4 2025 Pg___6_______ '150.f7 9.72 20.87 4.63 23.58 30.07 36.69 5.92 6.38 12.59 23.17 57.4 26.8 1?5.70 17.65 3.62 37.38 11.5 4.0E 0 5_75 7.19 7 _1? 36 2.13 5.04 0.71 69.33 57.5 3 1.13 0 135.22 1.01 0.57 0.04 0.57 0 0 161.5 14.38 '12 I4.EE 57.57 3.34 PELICAN BAY SERVICES OISTRICT FY 2026 ASSESSMENT 475 unils 17 6125 51680000107 25 907 575 66330200022 66679080505 12 14 88 100 20 57 Total t 5,888,165.00 t 768-70 i 5.981,680.00 I 781_30 3 11,872,8/t5.00 1,550_00 oaM Capital s $ s $ $ $ s sI I $ s s s $ I s s $ $ $ s $ $ 115,896.91 7,471.76 16,O12 77 3 712 A2 1E.125.95 23111.81 28.203 60 4 550.70 4 904.31 I677 93 17 810 7E 41.'t23.34 20,601 16 96 625.60 13.567 56 2.742.49 2E.734.01 8,840.05 3,136.30 sI s s s s s $ s E s s s s $ s $ s $ $ $ $ $ $ 117,796.61 1.594.24 16,305 73 3,773 68 18,423 05 23,493 69 28,665.90 ,1,625.30 4.984.69 9,836 57 14.10272 41,446 62 20,938 84 98,209 42 13,789 95 2,424 31 29,205.00 8,984.95 3,187 70 s s s $ s s s S s s g 5 sI $ s s $ $ 5 $ $ t $ 233,693.51 15.066 00 32,344.50 7,446.50 36.549.00 46,608.50 56.869.50 9,176.00 9.669.00 19,514.50 35,913 50 88,970.00 41.5i10 00 194,835.01 27,357.50 5,611.00 57,939.@ 17,825.00 6,324.00 1.120 03 5,526.95 5.703.75 27,673.20 1A92.14 5,617.55 5.797.25 28.126 80 8,912.50 11,144.50 11,501.00 55,800.00 $ s 124,145 06 E 11,053.91 $ 126.179.96 S 11,235.09 S 250,325.01 22.2a9 @ s $ 9.224 40 $ 11,43€.26 $ 9.375 60 $ 11,625.7?t $ 18,600 00 23,064.00 s s s $ $ s $ s 5 s 5 $ $ 3 $ 1 637 33 5 10417 545.78 53,293 97 44,200 25 2 30610 1 099 24 $ $ $ $ $ $ s $ s s $ s I s s 1 664 17 5.187.83 554.72 54.167 53 14,924.75 2,343 90 1,117.26 $ $ $t $ $ s I s s $ $ s 5 s 3.301 50 10,292 00 1,100 50 107 461 51 89 125 00 4.650.00 2.216 50 103,S43 62 776.39 438.16 30.75 ,138.16 105,647.39 789.11 445 34 31.25 rr45 34 209.591 01 1,565.50 883 50 62 00 883 50 $ $ $ 44.977 _10 2,611.57 $ $ $ 89,228.85 51E1 03 s 927,713.77 $ 4,960,421.36 $ 942,950.71 I 5,0a,t,729.18 t 1,670,694.40 10,002,150.52$ $ 5,888,16s.00 $ 5,984,680.00 $ .11,872,8,a5.00 Othor FirE Stalion Fiflh Third Bank Martei Place Parc€l 1 Marksl Placo Parc€l 2 (Publix) Martei Place Pa.c€l 3 l,larksl Place Parcel4 (Bant Uiiled) M6fiet Place ParcilS (De6p Lagoon) Martel Pla.a vac€nt parc€l Pelican Aay Financial Cenler SunTrusl Bldg Fin€Mark laddilional land) Anis Ed'rcation Bldg WaloFrds Shops (Saks parcel) W'le.sid€ Shops (Jacobson's parcel) Waien de Shops (US Irusl parcel) Wals^ids Shops (Bames Nobls parcel) Wale6ide Shops (Nordslom's parcel) Si.Wlliam Chur€tr 00168360006 00109000006 @176682006 32435500101 64030000252 64030000508 6,103{rc01 002 64030001109 64030001206 64380000355 64380000601 66270040009 66270120000 66270160002 66270200001 66270200108 66270240003 66270240100 66270210207 66270240304 662702404,01 66270210504 66270240605 66272360004 66330042002 06330043001 66330043056 66330080006 26.22 109 3.63 0.8{ 4.1 6.38 1.03 111 2.19 4.03 9.98 r1.66 23.15 3.07 063 6.5 2 071 0 1 125 1.29 626 2.13 664 o.7'l 69.33 10 3 143 0 135.22 1.01 0.57 0.04 0.57 0 0 575 5.75 575 575 575 575 575 5.75 575 57s 575 5.75 543 575 575 5.75 575 5.75 000 5.75 5.75 5.75 5.75 12 38 12.34 PBSo (water plani) Tho Club at Pelica. B.y 10 acres dub and maintenance facility 66330200006 6633020005r 66530'l 20009 6647441453 66330041003 66330280000 66330321008 66432560204 6667,1440357 66674:140454 100 1.00 1.00 1.@ 5.75 100 100 100 100 1.00 1.00 1.00 1.00 100 1.00 GulfBay residenlialacres (Walerpart Place C) Gulr Bay rcsidenlialacres {Waleryark Plac€ O) 81210001753 41210002257 4.65 021 Total por acro c.lculatod parcelr Total ERU'B 399.7125 979.528l]t 1,205.90 6,?t53.oo 7 659.90 $ s $ 14,251.76 2.569 46 AGENDA ITEM No.__2C____ SEP 4 2025 Pg___7_______ Tamiami TRL NLivingston RDInterstate-75Interstate-75Airport RDGolden Gate PKWY Livingston RDImmokalee RDImmokalee RD Livingston RDAirport RDTamiami TRL NDavis BLVD Pine Ridge RD Radio RD Vanderbilt Beach RD Goodlette-Frank RD NVanderbilt DRGolden Gate PKWY Santa Barbara BLVD9th ST NOld 41Logan BLVD NGreen BLVD Bonita Beach RD Gulf Shore DR 111th AVE N 5th A V E S Wiggins Pass RD PELICANBAY GULFOFMEXI CO¹ LEE COUNTY LINE Naples Airport AGENDA ITEM No.__2C____ SEP 4 2025 Pg___8_______ Collier County Government Fiscal Year 2026 Tentative Budget Pelican Bay Services Division Division Budgetary Cost Summary 2024 Actual FY 2025 Adopted FY 2025 Forecast FY 2026 Current FY 2026 Expanded FY 2026 Tentative FY 2026 Change 2,686,958 2,811,900 2,877,200 -2,877,2002,816,100 2.3%Personal Services 2,365,857 2,835,400 2,927,700 45,400 2,973,1002,766,900 4.9%Operating Expense 151,500 139,900 154,200 -154,200139,900 10.2%Indirect Cost Reimburs 318,933 157,000 145,500 -145,500115,000 (7.3)%Capital Outlay 5,523,247 5,944,200 6,104,600 45,400 6,150,0005,837,900Net Operating Budget 3.5% 22,883 25,000 35,000 -35,00025,000 40.0%Trans to Property Appraiser 115,894 117,300 136,600 -136,600117,300 16.5%Trans to Tax Collector 473,400 524,900 515,000 -515,000524,900 (1.9)%Trans to 3041 PB Irr & Lndscp 28,000 28,500 51,700 -51,70028,500 81.4%Trans to 5006 Info Tech Cap -----748,000Adv/Repay to 1813 FEMA Events na -195,400 195,400 -195,400-0.0%Reserve for Contingencies -158,000 158,000 -158,000-0.0%Reserve for Capital -700,000 700,000 -700,000-0.0%Reserve for Disaster Relief -515,000 515,000 -515,000-0.0%Reserve for Cash Flow -(39,300)(39,300)-(39,300)-0.0%Reserve for Attrition 6,163,424 8,169,000 8,372,000 45,400 8,417,400 3.0%7,281,600Total Budget Appropriations by Program 2024 Actual Adopted FY 2025 FY 2025 Forecast FY 2026 Current FY 2026 Expanded FY 2026 Tentative FY 2026 Change 99,189 156,300 161,000 45,400 206,400206,300 32.1%Pelican Bay - Clam Pass Ecosystem Enhancement (1011) 3,720,145 4,091,900 4,169,000 -4,169,0003,949,200 1.9%Pelican Bay Community Beautification (1007) 498,580 373,100 400,800 -400,800345,300 7.4%Pelican Bay Street Lighting (1008) 1,205,334 1,322,900 1,373,800 -1,373,8001,337,100 3.8%Pelican Bay Water Management (1007) Total Net Budget 6,163,424 8,169,000 8,372,000 45,400 8,417,400 3.0%7,281,600Total Budget Total Transfers and Reserves 5,523,247 5,944,200 5,837,900 6,104,600 45,400 6,150,000 640,177 2,224,800 1,443,700 2,267,400 -2,267,400 3.5% 1.9% Division Funding Sources 2024 Actual FY 2025 Adopted FY 2025 Forecast FY 2026 Current FY 2026 Expanded FY 2026 Tentative FY 2026 Change 762,190 879,400 932,000 -932,000 6.0%844,200Ad Valorem Taxes 3,270 -----Delinquent Ad Valorem Taxes na 5,027,077 5,380,000 5,888,200 -5,888,200 9.4%5,164,800Special Assessments 5,979 -----State Revenue Sharing na 110,233 65,600 ---(100.0)%-Miscellaneous Revenues 147,527 61,200 89,000 -89,000 45.4%70,800Interest/Misc 10,000 34,100 ---(100.0)%-Reimb From Other Depts 892 -----Trans frm Property Appraiser na 68,743 -----Trans frm Tax Collector na 99,189 156,300 161,000 45,400 206,400 32.1%206,300Net Cost Unincorp General Fund 2,570,400 1,911,800 1,647,400 -1,647,400 (13.8)%2,642,900Carry Forward -(319,400)(345,600)-(345,600)8.2%-Less 5% Required By Law Total Funding 8,417,4008,805,500 8,169,000 8,372,000 45,400 3.0%8,929,000 Fiscal Year 2026 1 Office of the County Manager Collier County Government Fiscal Year 2026 Tentative Budget Pelican Bay Services Division Division Position Summary 2024 Actual FY 2025 Adopted FY 2025 Forecast FY 2026 Current FY 2026 Expanded FY 2026 Tentative FY 2026 Change 3.86 3.86 3.86 -3.86 0.0%Pelican Bay Water Management (1007)3.86 22.08 22.08 22.08 -22.08 0.0%Pelican Bay Community Beautification (1007) 22.08 1.06 1.06 1.06 -1.06 0.0%Pelican Bay Street Lighting (1008)1.06 Total FTE 27.00 27.00 27.00 27.00 -27.00 0.0% Fiscal Year 2026 2 Office of the County Manager Collier County Government Fiscal Year 2026 Tentative Budget Pelican Bay Services Division Pelican Bay Water Management (1007) Mission Statement To provide for the efficient and timely delivery of Water Management services to the Pelican Bay Community through necessary maintenance of the community’s storm water system to ensure its efficient operation in the transporting and treatment of the storm water. In addition, the Division strives to maintain the highest aesthetic appearance while maintaining the delicate balance of the ecosystem. FY 2026 Budget FY 2026 Total FTE FY 2026 Revenues FY 2026 Net CostProgram Summary Water Management Program - QP, IAM, RG -250,1001,623,9001,373,8003.86 Includes the routine maintenance of the Pelican Bay Water Management System of approximately 3.5 miles of berm separating the developed property from the Clam Pass System. The system functions as a storm water treatment facility by removing nutrients and pollutants, thus improving the quality of storm water before it is discharged into Clam Bay. 3.86 1,373,800 1,623,900 -250,100Current Level of Service Budget FY 2025 FY 20262024FY 2025 BudgetForecastBudgetActualProgram Performance Measures 52525252Forty-three lakes maintained/treated - times per year 4444Inspection & Repair of Pipes and Structures - times per year 52525252Water quality testing - number of parameters 493,745 498,800 511,600 -511,600512,500 2.6%Personal Services 519,191 670,300 704,700 -704,700671,300 5.1%Operating Expense 141,000 133,300 147,000 -147,000133,300 10.3%Indirect Cost Reimburs 51,398 20,500 10,500 -10,50020,000 (48.8)%Capital Outlay Net Operating Budget 1,205,334 1,322,900 1,373,800 -1,373,8001,337,100 3.8% 1,205,334 1,322,900 1,373,800 -1,373,800 3.8%1,337,100Total Budget ForecastAdopted Tentative ChangeExpandedActualCurrent FY 2025 FY 2026FY 2026FY 2026FY 20252024 FY 2026 Program Budgetary Cost Summary Total FTE 3.86 3.86 3.86 3.86 -3.86 0.0% Program Funding Sources ForecastAdopted Tentative ChangeExpandedActualCurrent FY 2025 FY 2026FY 2026FY 2026FY 20252024 FY 2026 1,370,260 1,740,000 1,623,900 -1,623,900 (6.7)%1,670,400Special Assessments 25,301 21,100 ---(100.0)%-Miscellaneous Revenues 1,477 -----Interest/Misc na -34,100 ---(100.0)%-Reimb From Other Depts Total Funding 1,623,9001,397,039 1,795,200 1,623,900 -(9.5)%1,670,400 Fiscal Year 2026 3 Office of the County Manager Collier County Government Fiscal Year 2026 Tentative Budget Pelican Bay Services Division Pelican Bay Water Management (1007) Personal Services are slightly higher than the adopted budget, and Operating Expenses forecast is in-line with the FY 2025 Adopted Budget. Forecast FY 2025: Personal Services are budgeted higher due to the proposed general wage adjustment. Operating Expenses are budgeted higher primarily due to increases in flood control swale maintenance and in the cost of goods and services. Current FY 2026: Special assessment revenue funding water management activities decreased from $227.15 to $212.00 per equivalent which will raise $1,623,900. There are 7,659.90 total equivalent residential units in FY26. Revenues: Fiscal Year 2026 4 Office of the County Manager Collier County Government Fiscal Year 2026 Tentative Budget Pelican Bay Services Division Pelican Bay Community Beautification (1007) Mission Statement The Division strives to maintain the highest aesthetic appearance, while responsibly maintaining the delicate balance of the ecosystem. This includes mowing, trimming, plantings, seasonal flowers and holiday decorations. FY 2026 Budget FY 2026 Total FTE FY 2026 Revenues FY 2026 Net CostProgram Summary Beautification Program - QP, IAM -95,3004,264,3004,169,00022.08 Includes the routine maintenance of 2,873,750 square feet of right-of-way and community parks - including pruning, cutting, pesticide and fertilizer programs. Also, annuals are changed two times per year and mulch is applied to 661,750 square feet of plant beds two times per year. Also included in this program is street sweeping, street trash pick-up and maintenance for traffic and entrance signs. 22.08 4,169,000 4,264,300 -95,300Current Level of Service Budget FY 2025 FY 20262024FY 2025 BudgetForecastBudgetActualProgram Performance Measures 24242424Chemical weed control - times per year 2222Fertilizer applied - times per year 2222Flower plantings - times per year 12121212Irrigation systems checked - times per year 2222Mulch application - times per year 2,066,394 2,175,500 2,221,100 -2,221,1002,167,600 2.1%Personal Services 1,536,116 1,780,400 1,813,300 -1,813,3001,686,600 1.8%Operating Expense 117,635 136,000 134,600 -134,60095,000 (1.0)%Capital Outlay Net Operating Budget 3,720,145 4,091,900 4,169,000 -4,169,0003,949,200 1.9% 3,720,145 4,091,900 4,169,000 -4,169,000 1.9%3,949,200Total Budget ForecastAdopted Tentative ChangeExpandedActualCurrent FY 2025 FY 2026FY 2026FY 2026FY 20252024 FY 2026 Program Budgetary Cost Summary Total FTE 22.08 22.08 22.08 22.08 -22.08 0.0% Program Funding Sources ForecastAdopted Tentative ChangeExpandedActualCurrent FY 2025 FY 2026FY 2026FY 2026FY 20252024 FY 2026 3,656,817 3,640,000 4,264,300 -4,264,300 17.2%3,494,400Special Assessments 60,633 23,400 ---(100.0)%-Miscellaneous Revenues 3,936 -----Interest/Misc na Total Funding 4,264,3003,721,386 3,663,400 4,264,300 -16.4%3,494,400 Fiscal Year 2026 5 Office of the County Manager Collier County Government Fiscal Year 2026 Tentative Budget Pelican Bay Services Division Pelican Bay Community Beautification (1007) Personal Services forecast is slightly lower due to vacancies. Operating Expenses are forecast to be lower primarily due to temporary labor, traffic signs, fuel, and other contractual services being less than anticipated. Capital Outlay forecast is lower due to vehicle purchases being less than anticipated. Forecast FY 2025: Personal Services are higher due to the proposed general wage adjustment. Operating Expenses are budgeted higher due to anticipated increases in fleet, traffic signs, utilities, and temporary labor related to inflation and increases in the costs of goods and services. Capital outlay for FY 2026 includes replacement of two UTV's and one F350 work truck. This Division is not part of the motor pool capital program and equipment is budgeted on a cash and carry basis based upon Fleet Management Division's recommendations of replacement. Current FY 2026: Special assessment revenue funding for community beautification increases from $475.20 to $556.70 which raises $4,264,300. There are 7,659.90 equivalent residential units (ERUs) in FY 2026. Revenues: Fiscal Year 2026 6 Office of the County Manager Collier County Government Fiscal Year 2026 Tentative Budget Pelican Bay Services Division Reserves & Transfers (1007) FY 2026 Budget FY 2026 Total FTE FY 2026 Revenues FY 2026 Net CostProgram Summary Reserves, Transfers, Interest - RG 345,4001,303,3001,648,700- -1,648,700 1,303,300 345,400Current Level of Service Budget 22,883 20,000 30,000 -30,00020,000 50.0%Trans to Property Appraiser 100,542 100,000 117,800 -117,800100,000 17.8%Trans to Tax Collector 28,000 28,500 51,700 -51,70028,500 81.4%Trans to 5006 Info Tech Cap -----748,000Adv/Repay to 1813 FEMA Events na -184,400 184,400 -184,400-0.0%Reserve for Contingencies -129,100 129,100 -129,100-0.0%Reserve for Capital -700,000 700,000 -700,000-0.0%Reserve for Disaster Relief -475,000 475,000 -475,000-0.0%Reserve for Cash Flow -(39,300)(39,300)-(39,300)-0.0%Reserve for Attrition 151,425 1,597,700 1,648,700 -1,648,700 3.2%896,500Total Budget ForecastAdopted Tentative ChangeExpandedActualCurrent FY 2025 FY 2026FY 2026FY 2026FY 20252024 FY 2026 Program Budgetary Cost Summary Program Funding Sources ForecastAdopted Tentative ChangeExpandedActualCurrent FY 2025 FY 2026FY 2026FY 2026FY 20252024 FY 2026 129,211 53,000 80,000 -80,000 50.9%70,800Interest/Misc 892 -----Trans frm Property Appraiser na 68,743 -----Trans frm Tax Collector na 2,227,800 1,774,800 1,521,800 -1,521,800 (14.3)%2,469,000Carry Forward -(273,900)(298,500)-(298,500)9.0%-Less 5% Required By Law Total Funding 1,303,3002,426,645 1,553,900 1,303,300 -(16.1)%2,539,800 Overall, special assessment revenue budgeted within this Fund increased from $702.35 to $768.70 per equivalent residential unit. Available fund reserves remained at $1,488,500 in FY 2026 (not including reserve for attrition). Current FY 2026: Fiscal Year 2026 7 Office of the County Manager Collier County Government Fiscal Year 2026 Tentative Budget Pelican Bay Services Division Pelican Bay Street Lighting (1008) Mission Statement To maintain the Pelican Bay Street Lighting system as a well-balanced, functional system that provides a consistently lighted roadway for safety and appearance within the community. FY 2026 Budget FY 2026 Total FTE FY 2026 Revenues FY 2026 Net CostProgram Summary Street Lighting Program - QP, IAM, RG -531,200932,000400,8001.06 Includes the routine maintenance of the Pelican Bay roadway street lighting system including all up-lighting at the Pelican Bay entrances and bike path lighting. Street Lights consist of concrete poles and metal Halide lamps. Reserves, Transfers, Interest - RG 531,20087,500618,700- 1.06 1,019,500 1,019,500 -Current Level of Service Budget FY 2025 FY 20262024FY 2025 BudgetForecastBudgetActualProgram Performance Measures 100100100100% of Light posts inspected weekly 100100100100% of Lights repaired within 24 hours 126,819 137,600 144,500 -144,500136,000 5.0%Personal Services 211,361 228,400 248,700 -248,700202,700 8.9%Operating Expense 10,500 6,600 7,200 -7,2006,600 9.1%Indirect Cost Reimburs 149,900 500 400 -400-(20.0)%Capital Outlay Net Operating Budget 498,580 373,100 400,800 -400,800345,300 7.4% -5,000 5,000 -5,0005,000 0.0%Trans to Property Appraiser 15,352 17,300 18,800 -18,80017,300 8.7%Trans to Tax Collector 473,400 524,900 515,000 -515,000524,900 (1.9)%Trans to 3041 PB Irr & Lndscp -11,000 11,000 -11,000-0.0%Reserve for Contingencies -28,900 28,900 -28,900-0.0%Reserve for Capital -40,000 40,000 -40,000-0.0%Reserve for Cash Flow 987,332 1,000,200 1,019,500 -1,019,500 1.9%892,500Total Budget ForecastAdopted Tentative ChangeExpandedActualCurrent FY 2025 FY 2026FY 2026FY 2026FY 20252024 FY 2026 Program Budgetary Cost Summary Total FTE 1.06 1.06 1.06 1.06 -1.06 0.0% Fiscal Year 2026 8 Office of the County Manager Collier County Government Fiscal Year 2026 Tentative Budget Pelican Bay Services Division Pelican Bay Street Lighting (1008) Program Funding Sources ForecastAdopted Tentative ChangeExpandedActualCurrent FY 2025 FY 2026FY 2026FY 2026FY 20252024 FY 2026 762,190 879,400 932,000 -932,000 6.0%844,200Ad Valorem Taxes 3,270 -----Delinquent Ad Valorem Taxes na 5,979 -----State Revenue Sharing na 24,299 21,100 ---(100.0)%-Miscellaneous Revenues 12,903 8,200 9,000 -9,000 9.8%-Interest/Misc 10,000 -----Reimb From Other Depts na 342,600 137,000 125,600 -125,600 (8.3)%173,900Carry Forward -(45,500)(47,100)-(47,100)3.5%-Less 5% Required By Law Total Funding 1,019,5001,161,241 1,000,200 1,019,500 -1.9%1,018,100 Personal Services forecast is in-line with budget. Operating Expenses forecast is lower due to lower than anticipated expenses for electrical contractors and light bulb ballasts. Forecast FY 2025: Personal Services are budgeted to be higher due to the proposed general wage adjustment. Operating Expenses are budgeted slightly higher due to an increase in fleet expenses. Excess dollars are transferred to the Capital Project Fund (3041) to fund various projects. Current FY 2026: This fund had a millage rate of .0857 in FY 2025, and the rate remains unchanged for FY 2026 in accordance with the advisory committee's recommendation. Taxable value for this district totals $10,875,468,973 which represents a 6.0% increase over last year. Ad Valorem taxes total $932,000. Revenues: Fiscal Year 2026 9 Office of the County Manager Collier County Government Fiscal Year 2026 Tentative Budget Pelican Bay Services Division Pelican Bay - Clam Pass Ecosystem Enhancement (1011) Mission Statement To provide funding assistance towards the management of the Clam Bay Estuary. FY 2026 Budget FY 2026 Total FTE FY 2026 Revenues FY 2026 Net CostProgram Summary Clam Pass Ecosystem Enhancement - QP, IAM, RG 161,000-161,000- Clam Pass Enhancement -161,000 -161,000Current Level of Service Budget FY 2026 Budget FY 2026 Total FTE FY 2026 Revenues FY 2026 Net CostProgram Enhancements Clam Bay Natural Resource Area Protection Area Water Quality Tests 45,400-45,400- The BCC approved increases in Pollution Control water quality testing rates on 12/10/24, Item 16.B.1, with many rates rising by 78% after remaining unchanged since 2014. Additional funding is being requested to support water testing in the Collier County Natural Resource Protection Area (NRPA). -45,400 -45,400Expanded Services Budget -206,400 -206,400Total Tentative Budget 99,189 156,300 161,000 45,400 206,400206,300 32.1%Operating Expense Net Operating Budget 99,189 156,300 161,000 45,400 206,400206,300 32.1% 99,189 156,300 161,000 45,400 206,400 32.1%206,300Total Budget ForecastAdopted Tentative ChangeExpandedActualCurrent FY 2025 FY 2026FY 2026FY 2026FY 20252024 FY 2026 Program Budgetary Cost Summary Program Funding Sources ForecastAdopted Tentative ChangeExpandedActualCurrent FY 2025 FY 2026FY 2026FY 2026FY 20252024 FY 2026 99,189 156,300 161,000 45,400 206,400 32.1%206,300Net Cost Unincorp General Fund Total Funding 206,40099,189 156,300 161,000 45,400 32.1%206,300 Fiscal Year 2026 10 Office of the County Manager Collier County Government Fiscal Year 2026 Tentative Budget Pelican Bay Services Division Pelican Bay - Clam Pass Ecosystem Enhancement (1011) Beginning mid-year FY 2015, a separate cost center was created and funds were appropriated by budget amendment to assist with the management of the Clam Bay Estuary. Previously budgeted as a transfer from the Unincorporated Area General Fund (1011) to Pelican Bay Capital Fund (3040), funds to assist with the management of the Clam Bay Estuary are now directly budgeted in a separate cost center within Fund (1011) with direct signature authority by Pelican Bay MSTBU management. Notes: Operating Expenses forecast is higher due to a BCC approved increase in Pollution Control water quality testing rates on 12/10/24, Item 16.B.1. Forecast FY 2025: FY 2026 Operating Expenses include an expanded request related to the increase in Pollution Control water quality testing rates. Current FY 2026: Fiscal Year 2026 11 Office of the County Manager Collier County Government Fiscal Year 2026 Tentative Budget Pelican Bay Services Division Capital Division Budgetary Cost Summary 2024 Actual FY 2025 Adopted FY 2025 Forecast FY 2026 Current FY 2026 Expanded FY 2026 Tentative FY 2026 Change 1,539,987 2,329,000 6,025,100 -6,025,1003,090,700 158.7%Operating Expense 5,038,087 150,000 6,700 -6,7005,537,600 (95.5)%Capital Outlay 6,578,075 2,479,000 6,031,800 -6,031,8008,628,300Net Operating Budget 143.3% 9,105 35,900 25,900 -25,90025,900 (27.9)%Trans to Property Appraiser 37,522 48,700 122,200 -122,20048,700 150.9%Trans to Tax Collector 236,700 680,000 750,000 -750,000680,000 10.3%Trans to 2023 Commercial Loan -----255,000Adv/Repay to 1813 FEMA Events na 6,861,401 3,243,600 6,929,900 -6,929,900 113.6%9,637,900Total Budget Appropriations by Program 2024 Actual Adopted FY 2025 FY 2025 Forecast FY 2026 Current FY 2026 Expanded FY 2026 Tentative FY 2026 Change 279,803 189,100 275,000 -275,000297,000 45.4%Clam Bay Restoration Fund (3040) 2,399,614 ----601,200Pelican Bay Commercial Paper Fund (3042) na 3,898,657 2,289,900 5,756,800 -5,756,8007,730,100 151.4%Pelican Bay Hardscape & Landscape Improvements (3041) Total Net Budget 6,861,401 3,243,600 6,929,900 -6,929,900 113.6%9,637,900Total Budget Total Transfers and Reserves 6,578,075 2,479,000 8,628,300 6,031,800 -6,031,800 283,327 764,600 1,009,600 898,100 -898,100 143.3% 17.5% Division Funding Sources 2024 Actual FY 2025 Adopted FY 2025 Forecast FY 2026 Current FY 2026 Expanded FY 2026 Tentative FY 2026 Change 1,876,094 2,247,600 5,984,700 -5,984,700 166.3%2,157,700Special Assessments 11,656 -----Intergovernmental Revenues na 14,579 -----Miscellaneous Revenues na 304,851 40,200 46,000 -46,000 14.4%116,800Interest/Misc 2,988,395 -----Loan Proceeds na 22,255 -----Trans frm Tax Collector na 473,400 524,900 515,000 -515,000 (1.9)%524,900Trans fm 1008 PelBay Light 520,000 520,000 520,000 -520,000 0.0%520,000Trans fm 1011 Unincorp GenFd 7,105,100 25,400 165,800 -165,800 552.8%6,484,300Carry Forward -(114,500)(301,600)-(301,600)163.4%-Less 5% Required By Law Total Funding 6,929,90013,316,330 3,243,600 6,929,900 -113.6%9,803,700 Fiscal Year 2026 12 Office of the County Manager Collier County Government Fiscal Year 2026 Tentative Budget Pelican Bay Services Division Capital CIP Category / Project Title Adopted ForecastedAmended BudgetBudgetBudgetBudgetBudget FY 2025 FY 2025FY 2025 FY 2030FY 2029FY 2028FY 2027FY 2026 Pelican Bay Capital Beach Renourishment Initiative ----3,878,100783,700783,712500,000 Clam Bay Restoration ----275,000297,000297,022189,100 PB Drain/Pipe Maintenance ----500,000700,000700,000700,000 Pelican Bay Hardscape Upgrades ----250,000415,000414,901331,300 Pelican Bay Lake Bank Enhance ----400,000615,300615,347608,600 Pelican Bay Ops. Buildings ----478,7003,927,7003,927,650- Pelican Bay Traffic Sign Renovation ----150,000258,500258,487- Roadway Improvements ----100,00011,00010,960- Sidewalk Maintenance/Enhancements -----5,0005,041- Sidewalk Replacement -----1,313,4001,313,430- Streetlight Improvements -----301,700301,660150,000 X-fers/Reserves - Fund (3040)----14,60014,60014,60014,600 X-fers/Reserves - Fund (3041)----883,500995,0001,005,000750,000 Department Total Project Budget 3,243,600 9,647,810 9,637,900 6,929,900 ---- Fiscal Year 2026 13 Office of the County Manager Collier County Government Fiscal Year 2026 Tentative Budget Pelican Bay Services Division Capital Clam Bay Restoration Fund (3040) Mission Statement On December 11, 2012, the Board reinstated the ongoing management responsibilities of Clam Pass to the Pelican Bay Services District. Pelican Bay Services Division MSTU&BU utilizes annual assessment revenue collected for restoration and improvements to the Clam Bay Ecosystem. 279,803 189,100 275,000 -275,000297,000 45.4%Operating Expense Net Operating Budget 279,803 189,100 275,000 -275,000297,000 45.4% 1,008 5,900 5,900 -5,9005,900 0.0%Trans to Property Appraiser 3,769 8,700 8,700 -8,7008,700 0.0%Trans to Tax Collector 284,580 203,700 289,600 -289,600 42.2%311,600Total Budget ForecastAdopted Tentative ChangeExpandedActualCurrent FY 2025 FY 2026FY 2026FY 2026FY 20252024 FY 2026 Program Budgetary Cost Summary Program Funding Sources ForecastAdopted Tentative ChangeExpandedActualCurrent FY 2025 FY 2026FY 2026FY 2026FY 20252024 FY 2026 188,434 190,600 268,100 -268,100 40.7%183,000Special Assessments 10,847 200 6,000 -6,000 2,900.0%6,800Interest/Misc 2,233 -----Trans frm Tax Collector na 234,200 22,500 29,300 -29,300 30.2%151,100Carry Forward -(9,600)(13,800)-(13,800)43.8%-Less 5% Required By Law Total Funding 289,600435,714 203,700 289,600 -42.2%340,900 CIP Category / Project Title Adopted ForecastedAmended BudgetBudgetBudgetBudgetBudget FY 2025 FY 2025FY 2025 FY 2030FY 2029FY 2028FY 2027FY 2026 Pelican Bay Capital 189,100 297,022 297,000 275,000 ----Clam Bay Restoration 14,600 14,600 14,600 14,600 ----X-fers/Reserves - Fund (3040) Program Total Project Budget 203,700 311,622 311,600 289,600 ---- Fiscal Year 2026 14 Office of the County Manager Collier County Government Fiscal Year 2026 Tentative Budget Pelican Bay Services Division Capital Clam Bay Restoration Fund (3040) This capital fund primarily appropriates dollars for restoration and improvements to the Clam Bay Ecosystem. The basis of accounting on the expense side of the equation provides that forecast capital dollars always match the amended budget for any year; the exception is reserves. The difference between forecast or amended budget dollars and those dollars actually spent, roll forward into the next fiscal year. This practice occurs until the project is closed out and dollars are re-appropriated. A project budget may also be amended prior to closure, re-directing current project dollars that may not be needed to either reserves or other ongoing projects. The primary active project is restoration of Clam Bay. Forecast FY 2025: Budgeted funds will be added to the Clam Bay restoration project. Continued engineering reports on the water quality and health of Clam Bay will also be funded from this account as well tide gauge maintenance. Current FY 2026: Funding for part of the restoration and improvement of the Clam Bay Eco-system comes from special assessment revenue based upon equivalent residential units within the district. For FY 2026, the equivalent residential unit (ERU) assessment within the capital fund (3040) has increased from $24.88 to $35.00 which raises $268,100. Total ERUs remained at 7,659.90 in FY2026. Revenues: Fiscal Year 2026 15 Office of the County Manager Collier County Government Fiscal Year 2026 Tentative Budget Pelican Bay Services Division Capital Pelican Bay Hardscape & Landscape Improvements (3041) Mission Statement Pelican Bay Services Division MSTU&BU utilizes annual assessment revenue for restoration and improvements to Pelican Bay hardscape such as sidewalks, beach renourishment, irrigation, signage and other capital amenity projects. 1,260,184 2,139,900 5,750,100 -5,750,1002,793,700 168.7%Operating Expense 2,638,473 150,000 6,700 -6,7004,936,400 (95.5)%Capital Outlay Net Operating Budget 3,898,657 2,289,900 5,756,800 -5,756,8007,730,100 151.4% 8,096 30,000 20,000 -20,00020,000 (33.3)%Trans to Property Appraiser 33,753 40,000 113,500 -113,50040,000 183.8%Trans to Tax Collector 236,700 680,000 750,000 -750,000680,000 10.3%Trans to 2023 Commercial Loan -----255,000Adv/Repay to 1813 FEMA Events na 4,177,207 3,039,900 6,640,300 -6,640,300 118.4%8,725,100Total Budget ForecastAdopted Tentative ChangeExpandedActualCurrent FY 2025 FY 2026FY 2026FY 2026FY 20252024 FY 2026 Program Budgetary Cost Summary Program Funding Sources ForecastAdopted Tentative ChangeExpandedActualCurrent FY 2025 FY 2026FY 2026FY 2026FY 20252024 FY 2026 1,687,660 2,057,000 5,716,600 -5,716,600 177.9%1,974,700Special Assessments 11,656 -----Intergovernmental Revenues na 14,579 -----Miscellaneous Revenues na 245,570 40,000 40,000 -40,000 0.0%100,000Interest/Misc 20,022 -----Trans frm Tax Collector na 473,400 524,900 515,000 -515,000 (1.9)%524,900Trans fm 1008 PelBay Light 520,000 520,000 520,000 -520,000 0.0%520,000Trans fm 1011 Unincorp GenFd 6,916,900 2,900 136,500 -136,500 4,606.9%5,742,000Carry Forward -(104,900)(287,800)-(287,800)174.4%-Less 5% Required By Law Total Funding 6,640,3009,889,787 3,039,900 6,640,300 -118.4%8,861,600 CIP Category / Project Title Adopted ForecastedAmended BudgetBudgetBudgetBudgetBudget FY 2025 FY 2025FY 2025 FY 2030FY 2029FY 2028FY 2027FY 2026 Pelican Bay Capital 500,000 783,712 783,700 3,878,100 ----Beach Renourishment Initiative 700,000 700,000 700,000 500,000 ----PB Drain/Pipe Maintenance 331,300 414,901 415,000 250,000 ----Pelican Bay Hardscape Upgrades 608,600 615,347 615,300 400,000 ----Pelican Bay Lake Bank Enhance -3,927,650 3,927,700 478,700 ----Pelican Bay Ops. Buildings -258,487 258,500 150,000 ----Pelican Bay Traffic Sign Renovation -10,960 11,000 100,000 ----Roadway Improvements -5,041 5,000 -----Sidewalk Maintenance/Enhancements -712,192 712,200 -----Sidewalk Replacement 150,000 301,660 301,700 -----Streetlight Improvements 750,000 1,005,000 995,000 883,500 ----X-fers/Reserves - Fund (3041) Program Total Project Budget 3,039,900 8,734,950 8,725,100 6,640,300 ---- Fiscal Year 2026 16 Office of the County Manager Collier County Government Fiscal Year 2026 Tentative Budget Pelican Bay Services Division Capital Pelican Bay Hardscape & Landscape Improvements (3041) On 7/9/2019, the Board adopted Resolution 2019-140 (agenda item 11B) which authorized a capital contribution from the County of $500,000 a year for 10 years to replace and transfer the responsibility of the maintenance of sidewalks and certain drainage outfalls in perpetuity to the Pelican Bay Services Division. In FY 2026, the seventh of ten capital contributions has been budgeted. The Board also authorized a contribution by Collier County of $20,000 per year in perpetuity to be utilized for maintenance or enhancements to make the sidewalks compliant with ADA standards and to reduce liability. Funding Future Capital Projects: At the 12/9/2020 PBSD Board Meeting, the board recommended participating in the Florida Local Government Finance Program for up to $8 million to be used for replacement of sidewalks, renovations to lake banks and drainage pipelines, and other infrastructure improvement projects within Pelican Bay. The Board may convert a portion of the borrowed funds to a longer-term, fixed-interest loan once the projects are completed. At the 2/10/21 PBSD Board Meeting the board voted to endorse the Executive Summary prepared by Corporate Financial & Management Services, authorizing the County to borrow an amount not exceeding $10 million under the Florida Local Government Finance Commission's Pooled Commercial Paper Loan Program for the construction of various capital improvements within the Pelican Bay MSTBU. On 6/8/21, the Board approved a resolution authorizing the County's borrowing an amount not exceeding $10,000,000 under the Florida Local Government Finance Commission's Pooled Commercial Paper Loan Program for the purpose of constructing various capital improvements within the Pelican Bay MSTBU. This loan will be repaid from Pelican Bay MSTUBU annual assessment revenue and certain amounts provided to Pelican Bay under the asset swap agreement discussed in the notes above. Notes: This capital fund primarily appropriates dollars for restoration and improvements to the Pelican Bay hardscape, irrigation, and other capital amenity projects. Any difference between the forecasted and the actual dollars spent, roll forward into the next fiscal year. This practice occurs until the project is closed out and dollars are re-appropriated. A project budget may also be amended prior to closure re-directing current project dollars that may not be needed to either reserves or other ongoing projects. Forecast FY 2025: Capital funds totaling $5,756,800 will be allocated among the various capital initiatives including lake bank enhancements, hardscape upgrades, streetlight improvements, operations building, beach renourishment, and drainage improvements. A transfer of $750,000 to Commercial Loan Fund (2023) will cover the interest and the repayment of $500,000 in principal on the commercial paper loan. Current FY 2026: Special assessment revenue per equivalent residential unit (ERU) increased from $268.54 to $746.30 This equates to assessment revenue totaling $5,716,600. Total ERUs remain at 7,659.90 in FY26. Revenues: Fiscal Year 2026 17 Office of the County Manager Collier County Government Fiscal Year 2026 Tentative Budget Pelican Bay Services Division Capital Pelican Bay Commercial Paper Fund (3042) Mission Statement To provide accounting for commercial paper proceeds for various improvements within Pelican Bay. 2,399,614 ----601,200Capital Outlay na Net Operating Budget 2,399,614 ----601,200 na 2,399,614 ----601,200Total Budget na ForecastAdopted Tentative ChangeExpandedActualCurrent FY 2025 FY 2026FY 2026FY 2026FY 20252024 FY 2026 Program Budgetary Cost Summary Program Funding Sources ForecastAdopted Tentative ChangeExpandedActualCurrent FY 2025 FY 2026FY 2026FY 2026FY 20252024 FY 2026 48,435 ----10,000Interest/Misc na 2,988,395 -----Loan Proceeds na (46,000)----591,200Carry Forward na Total Funding -2,990,830 ---601,200 na CIP Category / Project Title Adopted ForecastedAmended BudgetBudgetBudgetBudgetBudget FY 2025 FY 2025FY 2025 FY 2030FY 2029FY 2028FY 2027FY 2026 Pelican Bay Capital -601,238 601,200 -----Sidewalk Replacement Program Total Project Budget -601,238 601,200 ----- On June 8, 2021, agenda item 11.G, the Board approved a resolution authorizing borrowing up to $10,000,000 to finance various capital improvements within Pelican Bay MSTU&BU. The loan is secured by the County's covenant to budget and appropriate legally available non ad-valorem revenue, but will be repaid specifically from Pelican Bay MSTU&BU annual assessment revenue and certain amounts provided to the Pelican Bay MSTU&BU under an asset swap contribution resolution between the County and the Pelican Pay Services Division. As of September 2024, there were three draws on the commercial paper: $1,000,000 in June 2022, $1,500,000 in October 2022, and $3,000,000 in November 2023, totaling $5,500,000. Notes: No draws took place for Phase II of the Sidewalk Project. Forecast FY 2025: No draws on commercial paper are anticipated in FY 2026, and the PBSD board voted to pay down the loan's principal and interest. Current FY 2026: Fiscal Year 2026 18 Office of the County Manager To: Board of County Commissioners From: Amy Patterson, County Manager Date: August 27, 2025 Subject: September 4, 2025 First FY 2026 Budget Hearing ‐ Tentative Millage Rates and Amended Tentative Budget The timeline for approval of Collier County’s FY 2026 budget has progressed to the first public budget hearing set for Thursday evening September 4, 2025 at 5:05 p.m. In accordance with the State’s Truth in Millage (TRIM) Statutory guidelines, required notice for this meeting was provided within the Notice of Proposed Taxes distributed recently through the Property Appraiser’s Office. Notice of this hearing was also provided with Board adoption of Resolution 2025‐141 setting the Maximum Millage Rates on July 8, 2025. Fiscal year 2026 budget planning culminated with Board approval of budget policy on March 11, 2025. Based upon this guidance, staff presented for review and consideration the proposed FY 2026 budget which was the subject of workshop discussions on June 19, 2025. Following discussions on the proposed FY 2026 budget in June, the Property Appraiser updated preliminary June taxable value numbers with July certified taxable values. At the Board meeting of July 8, 2025, the Board adopted the required resolution establishing proposed millage rates as the maximum property tax rates to be levied in FY 2026 and reaffirmed the September public hearing dates for the budget approval process. Conforming to TRIM procedures, the Board received its tentative FY 2026 budget on July 11, 2025. This tentative budget reflects July 1 certified taxable values; Board action at and since the June workshop and necessary revenue or expense adjustments in FY 2025 and/or FY 2026 by fund. This document provides a summary listing of budget changes by fund together with a narrative description of the fund changes. The public budget hearings in September must follow a specific format pursuant to TRIM guidelines. Your agenda for the first hearing contains the specific sequence of agenda items to be covered. Prior to approval of the amended FY 2026 tentative budget, there will be a review and discussion of fund resolutions which provide the mechanism for amending the July FY 2026 Tentative Budget. This first public budget hearing document has been approved through the agenda system process and as such agenda materials are available for public review prior to the hearing. This hearing will be noticed through our Communication and Customer Relations Division as a Hybrid Remote meeting allowing public comment to the Board either in person or remotely. Resolutions which describe the proposed budget changes by fund pertain to the customary Tax Collector’s and Property Appraiser’s appropriations which were received in August; adjustments to certain funds reflecting FY 2025 revenue and expense changes which resulted in adjustments to FY 2026 Carryforward (Beginning Cash Balance); adjustments for position transfers, reclassifications, and additions; increases in debt service transfers for payment of excess interest earnings related to tax‐exempt Series 2021 Water and Sewer Revenue Bonds and tax‐exempt Series 2020A Special Obligation Revenue Bonds required to be rebated to the United States Treasury, and; other customary and routine revenue or expense adjustments required to support capital projects or operations as the FY 2026 fiscal year begins. These fund‐level adjustments occur as a matter of normal operations or are necessary in accordance with previous Board action/direction. No other material adjustments to the July Tentative Budget were made. Board members will note that each resolution amending the July Tentative Budget contains specific numerical descriptions of the fund impact. A narrative description is also provided within the “Summary of Changes”. Cumulative net changes from the FY 2026 July Tentative Budget Document, as contained within the enabling resolutions, total ($873,200). These actions affect the gross budget, including all interfund transfers and other internal money shifts. COLLIER COUNTY BOARD OF COUNTY COMMISSIONERS AGENDA Thursday, September 4, 2025, 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 – BCC – Fiscal Year 2026 Tentative Budget A. Discussion of Tentative Millage Rates and Increases Over the Rolled Back Millage Rates B. Review and Discussion of Changes to the Tentative Budget C. Public Comments and Questions D. Announcement of Tentative Millage Rates and Percentage Changes in Property Tax Rates E. Resolution to Adopt the Tentative Millage Rates F. Resolution to Adopt the Amended Tentative Budget G. Announcement of Final Public Hearing as Follows: Final Public Hearing on the FY 2025-26 Collier County Budget Thursday, September 18, 2025 5:05 p.m. Collier County Government Center W. Harmon Turner Building (F) Third Floor, Boardroom Naples, Florida 2. ADJOURN 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 1640 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% Fiscal Year 2026 Tax Tables Collier County, Florida Property Tax Rates FY 2026 Proposed Collier County Government Fiscal Year 2026 Tentative Budget AGENDA ITEM No.__1A____ SEP 4 2025 Pg___1______ 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 1640 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 Fiscal Year 2026 Tax Tables FY 2026 Proposed Collier County, Florida Property Tax Dollars Collier County Government Fiscal Year 2026 Tentative Budget AGENDA ITEM No.__1A____ SEP 4 2025 Pg___2______ 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 1640 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% Fiscal Year 2026 Tax Tables Collier County Government Fiscal Year 2026 Tentative Budget Collier County, Florida Taxable Property Values For FY 2026 AGENDA ITEM No.__1A____ SEP 4 2025 Pg___3______ NET CHANGE TO FUND TITLE/(NUMBER)FUND TOTAL EXPLANATION General Fund (0001) Major funding sources are Ad Valorem, Half Cent Sales Tax, and State Revenue Sharing $ 2,000,000 Increase in the transfer to the Special Obligation Bonds Fund (2022) of $2,000,000 for payment of excess interest earnings related to the tax-exempt Series 2020A Special Obligation Revenue Bonds required to be rebated to the United States Treasury; fund carryforward increased by a like amount. Additionally, the transfer from Road & Bridge Fund (1001) was reduced by $157,000, and the Transfer to Transportation Capital Fund (3081) increased by a like amount to reallocate this funding to the Traffic Signals Project (60172). Property Appraiser Fund (0060) Major funding source is Transfer from General Fund (0001) $41,900 Adjustment reflects the changes approved by the Florida Department of Revenue to the Property Appraiser's budget. Tax Collector Fund (0070) Major funding sources are Commissions $ 1,080,100 Adjustment reflects the proposed budget submitted by the Tax Collector to the Department of Revenue in accordance with state statutes on August 1, 2025, following the development of the FY 2026 (July) Tentative Budget. Road and Bridge Fund (1001) Major funding source is Transfer from General Fund (001) $ (157,000)The transfer from General Fund (0001) was reduced by $157,000, with a corresponding reduction to capital outlay. These funds have been reallocated to the Traffic Signal Project (60172). Conservation Collier Land Acquisition Fund (1061) Major funding source is Ad Valorem $ 9,177,000 On the revenue side, Carryforward increased by $9,177,000 due to a decrease in forecasted land acquisition expenditures in FY 2025. On the expense side, the Transfer to Conservation Collier Maintenance Fund (1062) increased by a like amount. Conservation Collier Land Maintenance Fund (1062) Major funding source is Transfer from Land Acquisition Fund (1061) $ 9,177,000 On the expense side, the Restricted for Unfunded Requests increased by $9,177,000. On the revenue side, the Transfer in from Land Acquisition Fund (1061) increased by a like amount. Forest Lakes Roadway & Drainage MSTU Fund (1626) Major funding source is Ad Valorem $0 On the expense side, the Transfer to the Property Appraiser increased by $200, offset by a decrease in the Reserve for Capital of $200, resulting in a net change of $0. Special Obligation Bonds (2022) Major funding sources include transfers from General Fund (0001), Road & Bridge Fund (1001), and Impact Fee Capital Funds $ 2,000,000 On the revenue side, $2,000,000 was transferred in from the General Fund (0001). On the expense side, Debt Service increased by a like amount for payment of excess interest earnings related to the tax-exempt Series 2020A Special Obligation Revenue Bonds required to be rebated to the United States Treasury. County-wide Capital (3001) Major funding source is transfers from General Fund (0001) $ 1,372,700 On the revenue side, Adv/Repay from Fund EMS Impact Fee Fund (3030) increased by $1,372,700 to repay advanced funding. On the expense side, Transfer to Infrastructure Sales Tax Fund (3018) increased by $210,400 and Reserve for Future Capital Replacements increased by $1,162,300 totaling $1,372,700. Infrastructure Sales Tax (1 penny) Capital (3018) Major funding source is Infrastructure Sales Tax $ (27,673,100)On the revenue side, carryforward decreased by $27,883,500 due to the FY 2025 appropriation of funding in a like amount for Behavioral Health Center Project (50239). Additionally a transfer in from County-wide Capital Fund (3001) was programed to reimburse expenses related to EMS Station Project (55213) in the amount of $210,400. On the expense side, Reserve for Capital decreased by $27,673,100. SUMMARY OF CHANGES TO THE FY 2026 TENTATIVE BUDGET AGENDA ITEM No.__1B____ SEP 4 2025 Pg___1______ NET CHANGE TO FUND TITLE/(NUMBER)FUND TOTAL EXPLANATION SUMMARY OF CHANGES TO THE FY 2026 TENTATIVE BUDGET Emergency Medical Services Impact Fee Fund (3030) Major funding source is Impact Fees $ 1,372,700 Increase of $1,372,700 in carryforward from EMS property sale proceeds allows for an increase in Adv/Repaymnet to County-wide Capital Fund (3001) in a like amount. Transportation Capital (3081) Major funding source is transfers from General Fund (0001) and Unincorporated Area General Fund (1011) $157,000 The Transfer from General Fund (0001) increased by $157,000, with a corresponding increase to Capital Outlay. This amount has been reallocated to Capital Project (60172) (Traffic Signals). Water/Sewer Operations Fund (4008) Major funding source is User fees $0 On 7/8/2025, Agenda Item #11.G, ID #2025-2209, the Board approved the Northeast Interim Facilities Program and the Golden Gate Water Reclamation Facility Expansion. In FY 2026, the following adjustments were needed to execute the programs: $2,832,200 Personal Services increased due to the mid-year addition of twenty (20) FTEs and nine (9) new FTEs for FY 2026. (103,000) Temporary services, minor operating and personal safety equipment to partially offset the increase in personal services. 1,242,600 Transfer to Water/Sewer Motor Pool Capital & Special Assessment (4009). Reimbursement of funds that were utilized in FY 2025 to expedite the procurement of vehicles. (2,500,000) Transfer to County Water User Fees Capital (4012) to offset the increase in personal services, transfer to Fund 4009, and adjustments to reserves. (2,500,000) Transfer to County Sewer User Fees Capital (4014) to offset the increase in personal services, transfer to Fund 4009, and adjustments to reserves. 273,400 Reserve for Contingencies to offset adjustments. 798,500 Reserve for Cash Flow to offset adjustments. __ (43,700) Reserve for Attrition to offset adjustments. $ (0) Net change - Expenditures Water/Sewer Motor Pool Capital & Spec Assessment (4009) Major funding source is User fees $ 1,242,600 On the expense side, the reserve for Motor Pool Cap increased by $1,242,600. This amount represents the reimbursement of funds that were utilized in FY 2025 to expediate the procurement of vehicles. On the revenue side, the transfer from Water/Sewer Operations Fund (4008) increased by $1,1242,600 to restore the reserves utilized for these purchases. County Water Sewer Debt (4010) Major funding source is Transfers from WSD Operating Fund (4008) and Impact Fee Capital Funds $ 4,000,000 On the revenue side, $4,000,000 was transferred in from County Water Sewer CIP Bond Proceeds Fund (4019). On the expense side, Debt Service increased by a like amount for payment of excess interest earnings related to the tax-exempt Series 2021 Water and Sewer Bonds required to be rebated to the United States Treasury. County Water User Fees Capital (4012) Major funding source is User fees $ (2,500,000)On 7/8/2025, Agenda Item #11.G, ID #2025-2209, the Board approved the Northeast Interim Facilities Program and the Golden Gate Water Reclamation Expansion. To accomplish these initiatives, on the expense side, capital outlay was decreased by $2,500,000 to offset the adjustments in personal services, operating expenses, and reserves in Water/Sewer Operating Fund (4008), and the transfer to Water/Sewer Motor Pool Capital Fund (4009). On the revenue side, the transfer from Water/Sewer Operating Fund (4008) was decreased by $2,5000,000. AGENDA ITEM No.__1B____ SEP 4 2025 Pg___2______ NET CHANGE TO FUND TITLE/(NUMBER)FUND TOTAL EXPLANATION SUMMARY OF CHANGES TO THE FY 2026 TENTATIVE BUDGET County Sewer User Fees Capital (4014) Major funding source is User fees $ (2,500,000)On 7/8/2025, Agenda Item #11.G, ID #2025-2209, the Board approved the Northeast Interim Facilities Program and the Golden Gate Water Reclamation Expansion. To accomplish these initiatives, on the expense side, operating expenses were decreased by $2,500,000 to offset the adjustments in personal services, operating expenses, and reserves in Water/Sewer Operating Fund (4008), and the transfer to Water/Sewer Motor Pool Capital Fund (4009). On the revenue side, the transfer from Water/Sewer Operating (4008) was decreased by $2,5000,000. County Water Sewer Bonds, Series 2021 (4019) Major funding source is bond proceeds $0 A transfer of $4,000,000 was programmed to Water Sewer Debt Service Fund (4010) for payment of excess interest earnings related to the tax-exempt Series 2021 Water and Sewer Bonds required to be rebated to the United States Treasury. Reserve for Capital was reduced by a like amount. Emergency Medical Services Fund (4050) Major funding is User fees and transfer from General Fund (001/0001) $0 On the expenditure side, the transfer to EMS Grant Match Fund (4054) increased by $335,900 for the Mile Marker 63 Fire Station. To offset this increase, personal services were decreased by $335,900. Emergency Medical Services Grant Match (4054) Major funding is a transfer from EMS Fund (4050) $335,900 On the revenue side, the transfer from EMS Fund (4050) increased by $335,900 for the Mile Marker 63 Fire Station. On the expense side, personal services increased by $335,900. Total $ (873,200) Gross Budget at July Max Millage $ 3,122,350,400 Gross Tentative Budget $ 3,121,477,200 AGENDA ITEM No.__1B____ SEP 4 2025 Pg___3______ Recommended Changes % Tentative Increase Tentative Budget Appropriation Unit Budget (Decrease)Budget Change County Commissioners 1,690,800 - 1,690,800 0.0% Other General Administrative 17,190,300 - 17,190,300 0.0% County Attorney 3,632,200 - 3,632,200 0.0% Sub-Total 22,513,300 - 22,513,300 0.0% Corporate Business Operations 9,668,600 - 9,668,600 0.0% Public Safety 15,586,700 - 15,586,700 0.0% Growth Management 32,149,000 - 32,149,000 0.0% Management Offices 6,294,800 - 6,294,800 0.0% Strategic Initiatives 10,084,200 - 10,084,200 0.0% Public Utilities 2,416,200 - 2,416,200 0.0% Transportation Mgt Services 1,867,200 - 1,867,200 0.0% Facilities & Redevelopment 23,254,800 - 23,254,800 0.0% Sub-Total County Manager 101,321,500 - 101,321,500 0.0% Courts & Rel Agencies 1,313,300 - 1,313,300 0.0% Trans to (1051)3,263,900 - 3,263,900 0.0% Sub-Total Courts 4,577,200 - 4,577,200 0.0% Transfers: Emergency FEMA (1813)2,000,000 - 2,000,000 0.0% Road & Bridge (1001)29,132,700 (157,000) 28,975,700 -0.5% Stormwater Operations (1005)4,089,400 - 4,089,400 0.0% Affordable Housing (1075)500,000 - 500,000 0.0% Housing Grant Match (1836)142,700 - 142,700 0.0% Misc Grants (1077)403,400 - 403,400 0.0% Sea Turtle (1804)147,800 - 147,800 0.0% Grant Program Support (1806)963,300 - 963,300 0.0% Ochopee Fire District (1040)1,047,800 - 1,047,800 0.0% Ave Maria Innovation Zone (1030)144,100 - 144,100 0.0% Immokalee Redevelopment CRA (1025)1,328,100 - 1,328,100 0.0% Bayshore Redevelopment CRA (1020)4,389,900 - 4,389,900 0.0% Golden Gate City Eco Dev Zone (1032)2,479,300 - 2,479,300 0.0% I-75/Collier Blvd Innovation Zone (1031)820,700 - 820,700 0.0% Adv/Repay to I-75/Collier Blvd Innovation Zone (1031)1,561,200 - 1,561,200 0.0% 800 MHz (1060)1,784,000 - 1,784,000 0.0% Museum (1107)686,900 - 686,900 0.0% Collier Area Transit (4030)3,025,400 - 3,025,400 0.0% Collier Area Transit Grant Match (4032)917,100 - 917,100 0.0% Transportation Disadvantage (4033)2,346,300 - 2,346,300 0.0% Transportation Disadvantage Grant Match (4035)247,000 - 247,000 0.0% Emergency Medical Services (4050)31,154,200 - 31,154,200 0.0% IT Capital (5006)4,093,300 - 4,093,300 0.0% Legal Aid Society (1146)138,900 - 138,900 0.0% Contribution for C-ARP Grants 8,658,900 - 8,658,900 0.0% Amateur Sports Complex Ops (1109)2,890,100 - 2,890,100 0.0% Sub-Total Transfers 105,092,500 (157,000) 104,935,500 -0.1% Reserves: Reserve for Contingencies 17,212,100 - 17,212,100 0.0% Reserve for Cash Flow 59,643,300 - 59,643,300 0.0% Reserve for Unfunded Requests 3,750,000 - 3,750,000 0.0% Reserve for Attrition (983,200) - (983,200) 0.0% Sub-Total Reserves 79,622,200 - 79,622,200 0.0% Transfers Debt/Capital Golden Gate Golf Course Bond (2013)401,900 - 401,900 0.0% Special Obligation Bond (2022)7,622,900 2,000,000 9,622,900 26.2% Co Wide Capital (3001)51,734,700 - 51,734,700 0.0% Parks Capital (3062)3,307,500 - 3,307,500 0.0% Transp CIP (3081)9,200,000 157,000 9,357,000 1.7% Museum Capital (3026)295,800 - 295,800 0.0% BUDGET RESOLUTION CHANGES TO THE FY 2026 TENTATIVE BUDGET GENERAL FUND (0001) AGENDA ITEM No.__1B____ SEP 4 2025 Pg___4______ BUDGET RESOLUTION CHANGES TO THE FY 2026 TENTATIVE BUDGET GENERAL FUND (0001) Stormwater Mgmt. (3050)3,133,400 - 3,133,400 0.0% Sub-Total Debt/Capital 75,696,200 2,157,000 77,853,200 2.8% Transfers/Constitutional Officers Clerk of Courts 15,650,600 - 15,650,600 0.0% Clerk of Courts - BCC Paid 898,900 - 898,900 0.0% Property Appraiser 9,937,600 - 9,937,600 0.0% Property Appraiser -BCC Paid 293,500 - 293,500 0.0% Sheriff 277,361,900 - 277,361,900 0.0% Sheriff - BCC Paid 5,192,000 - 5,192,000 0.0% Supervisor of Elections 5,030,900 - 5,030,900 0.0% Supervisor of Elections - BCC Paid 162,900 - 162,900 0.0% Tax Collector 26,671,000 - 26,671,000 0.0% Tax Collector - BCC Paid 365,800 - 365,800 0.0% Sub-Total/Trans Const.341,565,100 - 341,565,100 0.0% Total Fund Appropriations 730,388,000 2,000,000 732,388,000 0.3% Recommended Changes % Tentative Increase Tentative Budget Revenues:Budget (Decrease)Budget Change Current Ad Valorem Taxes 496,602,600 - 496,602,600 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 1,700,000 - 1,700,000 0.0% Florida Public Safety 1,800,000 - 1,800,000 0.0% State Revenue Sharing 16,811,400 - 16,811,400 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 64,936,400 - 64,936,400 0.0% Oil/Gas Severance Tax 70,000 - 70,000 0.0% Enterprise Fund PILT 13,601,900 - 13,601,900 0.0% Interest Tax Collector 60,000 - 60,000 0.0% Indirect Cost Reimbursement 9,369,600 - 9,369,600 0.0% Sub-Total 605,416,900 - 605,416,900 0.0% Department Revenues 10,012,800 - 10,012,800 0.0% Sub-Total General Revenues 615,429,700 - 615,429,700 0.0% Impact Fee Deferral Program (0002)9,500 - 9,500 0.0% Airport Loan Repayment (4090)250,000 - 250,000 0.0% Board Interest 1,200,000 - 1,200,000 0.0% Clerk of Circuit Court 100,000 - 100,000 0.0% Tax Collector 8,000,000 - 8,000,000 0.0% Property Appraiser 500,000 - 500,000 0.0% Carryforward 135,183,200 2,000,000 137,183,200 1.5% Less 5% Required by Law -30,284,400 - (30,284,400) 0.0% Total Other Sources 114,958,300 2,000,000 116,958,300 1.7% Total Fund Revenues 730,388,000 2,000,000 732,388,000 1.7% Increase in the transfer to the Special Obligation Bonds Fund (2022) of $2,000,000 for payment of excess interest earnings related to the tax-exempt Series 2020A Special Obligation Revenue Bonds required to be rebated to the United States Treasury; fund carryforward increased by a like amount. Additionally, the transfer from Road & Bridge Fund (1001) was reduced by $157,000, and the Transfer to Transportation Capital Fund (3081) increased by a like amount to reallocate this funding to the Traffic Signals Project (60172). AGENDA ITEM No.__1B____ SEP 4 2025 Pg___5______ Recommended Changes % Tentative Increase Tentative Budget Appropriation Unit Budget (Decrease)Budget Change Personal Services 9,454,000 (90,500) 9,363,500 -1.0% Operating Expenses 2,694,900 143,600 2,838,500 5.3% Capital Outlay 41,200 (11,200) 30,000 -27.2% ________________________________________________ Total Appropriation 12,190,100 41,900 12,232,000 0.3% Revenues Trans from the Board 10,837,400 (22,100) 10,815,300 -0.2% Trans from Independ. Special Districts 1,352,700 64,000 1,416,700 4.7% ________________________________________________ Total Revenues 12,190,100 41,900 12,232,000 0.3% BUDGET RESOLUTION CHANGES TO THE FY 2026 TENTATIVE BUDGET PROPERTY APPRAISER FUND (0060) The adjustments reflect the changes approved by the Florida Department of Revenue to the Property Appraiser's budget. AGENDA ITEM No.__1B____ SEP 4 2025 Pg___6______ Recommended Changes % Tentative Increase Tentative Budget Appropriation Unit Budget (Decrease)Budget Change Personal Services 17,926,200 (126,600) 17,799,600 -0.7% Operating Expenses 3,439,700 (336,500) 3,103,200 -9.8% Capital Outlay 2,555,000 1,512,300 4,067,300 59.2% Distribution of excess fees to Gov't Agencies 12,949,500 30,900 12,980,400 0.2% ________________________________________________ Total Appropriation 36,870,400 1,080,100 37,950,500 2.9% Revenues Charges for Services 36,201,200 1,129,500 37,330,700 3.1% Interest/Misc.669,200 (49,400) 619,800 -7.4% ________________________________________________ Total Revenues 36,870,400 1,080,100 37,950,500 2.9% BUDGET RESOLUTION CHANGES TO THE FY 2026 TENTATIVE BUDGET TAX COLLECTOR FUND (0070) Adjustment reflects the proposed budget submitted by the Tax Collector to the Department of Revenue in accordance with state statutes on August 1, 2025, following the development of the FY 2026 (July) Tentative Budget. AGENDA ITEM No.__1B____ SEP 4 2025 Pg___7______ Recommended Changes % Tentative Increase Tentative Budget Appropriation Unit Budget (Decrease)Budget Change Personal Services 21,303,600 -21,303,600 0.0% Operating Expenses 10,400,300 -10,400,300 0.0% Indirect Cost Reimbursement 69,300 -69,300 0.0% Capital Outlay 562,000 (157,000) 405,000 -27.9% Trans to 2022 SpOb Bonds 1,079,000 -1,079,000 0.0% Reserve for Contingencies 525,000 -525,000 0.0% Reserve for Attrition (426,100) - (426,100) 0.0% _________________________________________________ Total Appropriation 33,513,100 (157,000) 33,356,100 -0.5% Revenues Intergovernmental Revenues 1,277,200 1,277,200 0.0% Miscellaneous Revenues 193,600 - 193,600 0.0% Interest/Misc.25,000 - 25,000 0.0% Reimb. from Other Depts 547,600 - 547,600 0.0% Trans from 0001 General Fund 29,132,700 (157,000) 28,975,700 -0.5% Carryforward 2,411,800 - 2,411,800 0.0% Less 5% Required by Law (74,800) - (74,800) 0.0% _________________________________________________ Total Revenues 33,513,100 (157,000) 33,356,100 -0.5% BUDGET RESOLUTION CHANGES TO THE FY 2026 TENTATIVE BUDGET ROAD & BRIDGE FUND (1001) The transfer from General Fund (0001) was reduced by $157,000, with a corresponding reduction to capital outlay. These funds have been reallocated to the Traffic Signal Project (60172). AGENDA ITEM No.__1B____ SEP 4 2025 Pg___8______ Recommended Changes % Tentative Increase Tentative Budget Appropriation Unit Budget (Decrease)Budget Change Personal Services 516,000 - 516,000 0.0% Operating Expenses 305,000 - 305,000 0.0% Indirect Cost Reimbursement 87,500 - 87,500 0.0% Capital Outlay 34,376,800 34,376,800 0.0% Trans to Property Appraiser 313,300 - 313,300 0.0% Trans to Tax Collector 975,100 - 975,100 0.0% Trans to 1062 CC Maint Fd 7,245,000 9,177,000 16,422,000 126.7% Trans to 1063 CC Project Fd 3,276,900 - 3,276,900 0.0% ________________________________________________ Total Appropriation 47,095,600 9,177,000 56,272,600 19.5% Revenues Ad Valorem Taxes 34,572,600 34,572,600 0.0% Delinquent Ad Valorem Taxes 2,600 - 2,600 0.0% Misc. Revenue 32,000 - 32,000 0.0% Interest/Misc.504,100 - 504,100 0.0% Carryforward 13,739,900 9,177,000 22,916,900 66.8% Less 5% Required by Law (1,755,600) - (1,755,600) 0.0% ________________________________________________ Total Revenues 47,095,600 9,177,000 56,272,600 19.5% BUDGET RESOLUTION CHANGES TO THE FY 2026 TENTATIVE BUDGET CONSERVATION COLLIER LAND AQUISITION FUND (1061) On the revenue side, Carryforward increased by $9,177,000 due to a decrease in forecasted land acquisition expenditures in FY 2025. On the expense side, the Transfer to Conservation Collier Maintenance Fund (1062) increased by a like amount. AGENDA ITEM No.__1B____ SEP 4 2025 Pg___9______ Recommended Changes % Tentative Increase Tentative Budget Appropriation Unit Budget (Decrease)Budget Change Personal Services 472,000 - 472,000 0.0% Operating Expenses 1,337,700 - 1,337,700 0.0% Indirect Cost Reimbursement 42,100 - 42,100 0.0% Capital Outlay 335,000 - 335,000 0.0% Trans to 5006 Info Tech 25,800 - 25,800 0.0% Reserve for Contingencies 54,700 - 54,700 0.0%Restricted for Unfunded Requests 53,334,700 9,177,000 62,511,700 17.2% ________________________________________________ Total Appropriation 55,602,000 9,177,000 64,779,000 16.5% Revenues Misc. Revenue 16,400 - 16,400 0.0% Interest/Misc.830,800 - 830,800 0.0% Trans fm 1061 CC Land Acq 7,245,000 9,177,000 16,422,000 126.7% Carryforward 47,552,200 - 47,552,200 0.0% Less 5% Required by Law (42,400) - (42,400) 0.0% ________________________________________________ Total Revenues 55,602,000 9,177,000 64,779,000 16.5% BUDGET RESOLUTION CHANGES TO THE FY 2026 TENTATIVE BUDGET CONSERVATION COLLIER MAINTENANCE FUND (1062) On the expense side, the Restricted for Unfunded Requests increased by $9,177,000. On the revenue side, the Transfer in from Land Acquisition Fund (1061) increased by a like amount. AGENDA ITEM No.__1B____ SEP 4 2025 Pg___10______ Recommended Changes % Tentative Increase Tentative Budget Appropriation Unit Budget (Decrease)Budget Change Operating Expenses 330,000 -330,000 0.0% Indirect Cost Reimbursement 4,200 - 4,200 0.0% Trans to Property Appraiser 9,800 200 10,000 2.0% Trans to Tax Collector 26,500 -26,500 0.0% Trans to 1011 Unincorp Gen Fund 72,700 - 72,700 0.0% Reserve for Capital 4,009,300 (200) 4,009,100 0.0% ________________________________________________ Total Appropriation 4,452,500 - 4,452,500 0.0% Revenues Ad Valorem Taxes 846,700 - 846,700 0.0% Interest/Misc.3,000 - 3,000 0.0% Carryforward 3,645,300 - 3,645,300 0.0% Less 5% Required by Law (42,500) - (42,500) 0.0% ________________________________________________ Total Revenues 4,452,500 - 4,452,500 0.0% BUDGET RESOLUTION CHANGES TO THE FY 2026 TENTATIVE BUDGET FOREST LAKES ROADWAY & DRAINAGE MSTU FUND (1626) On the expense side, the Transfer to the Property Appraiser increased by $200, offset by a decrease in the Reserve for Capital of $200, resulting in a net change of $0. AGENDA ITEM No.__1B____ SEP 4 2025 Pg___11______ Recommended Changes % Tentative Increase Tentative Budget Appropriation Unit Budget (Decrease)Budget Change Arbitrage Services 20,000 - 20,000 0.0% Debt Service 20,000 2,000,000 2,020,000 10000.0% Debt Service - Principal 15,674,000 - 15,674,000 0.0% Debt Service - Interest Expense 5,640,700 - 5,640,700 0.0% Reserve for Cash Flow 1,304,900 - 1,304,900 0.0% ________________________________________________ Total Appropriation 22,659,600 2,000,000 24,659,600 8.8% Revenues Interest/Misc.5,800 - 5,800 0.0% Trans from 0001 General Fund 7,622,900 2,000,000 9,622,900 26.2% Trans from 1001 Rd & Bridge 1,079,000 - 1,079,000 0.0% Trans from 3030 EMS Imp Fee Fund 411,600 - 411,600 0.0% Trans from 3031 Library Imp Fee Fund 616,300 - 616,300 0.0% Trans from 3032 Correct Imp Fee Fund 1,530,800 - 1,530,800 0.0% Trans from 3033 Law Enf Imp Fee Fund 1,755,800 - 1,755,800 0.0% Trans from 3034 Govt Imp Fee Fund 4,977,300 - 4,977,300 0.0% Trans from 3070 Reg Pk Imp Fee Fund 300,000 - 300,000 0.0% Trans from 3071 Unin Pk Imp Fee Fund 2,966,100 - 2,966,100 0.0% Carryforward 1,394,300 - 1,394,300 0.0% Less 5% Required by Law (300) - (300) 0.0% ________________________________________________ Total Revenues 22,659,600 2,000,000 24,659,600 8.8% BUDGET RESOLUTION CHANGES TO THE FY 2026 TENTATIVE BUDGET SPECIAL OBLIGATION BONDS FUND (2022) On the revenue side, $2,000,000 was transferred in from the General Fund (0001). On the expense side, Debt Service increased by a like amount for payment of excess interest earnings related to the tax-exempt Series 2020A Special Obligation Revenue Bonds required to be rebated to the United States Treasury. AGENDA ITEM No.__1B____ SEP 4 2025 Pg___12______ Recommended Changes % Tentative Increase Tentative Budget Appropriation Unit Budget (Decrease)Budget Change Operating Expenses 36,626,000 - 36,626,000 0.0% Capital Outlay 3,530,000 - 3,530,000 0.0% Remittances 800,000 800,000 0.0% Trans to 3018 Infra Sales Tax - 210,400 210,400 N/A Adv/Repay to 3034 Govt Impact Fee 1,526,800 - 1,526,800 0.0% Reserve for Future Capital Replacements 21,653,400 1,162,300 22,815,700 5.4% ____________________________________________ Total Appropriation 64,136,200 1,372,700 65,508,900 2.1% Revenues Interest/Misc.130,000 - 130,000 0.0% Trans from 0001 General Fund 51,734,700 - 51,734,700 0.0% Adv/Repay from 3030 EMS Impact Fees 78,000 1,372,700 1,450,700 1759.9% Adv/Repay from 3031 Library Impact Fee 450,000 - 450,000 0.0% Adv/Repay from 3032 Correct Impact Fee 400,000 - 400,000 0.0% Carryforward 11,350,000 - 11,350,000 0.0% Less 5% Required by Law (6,500) - (6,500) 0.0% ____________________________________________ Total Revenues 64,136,200 1,372,700 65,508,900 2.1% BUDGET RESOLUTION CHANGES TO THE FY 2026 TENTATIVE BUDGET COUNTY-WIDE CAPITAL PROJECTS FUND (3001) On the revenue side, Adv/Repay from Fund EMS Impact Fee Fund (3030) increased by $1,372,700 to repay advanced funding. On the expense side, Transfer to Infrastructure Sales Tax Fund (3018) increased by $210,400 and Reserve for Future Capital Replacements increased by $1,162,300 totaling $1,372,700. AGENDA ITEM No.__1B____ SEP 4 2025 Pg___13______ Recommended Changes % Tentative Increase Tentative Budget Appropriation Unit Budget (Decrease)Budget Change Trans to 2013 Tax SpOb Rev Note 279,800 -279,800 Reserve for Future Debt Service 2,763,500 -2,763,500 0.0% Reserve for Capital 113,030,700 (27,673,100) 85,357,600 -24% ____________________________________________ Total Appropriation 116,074,000 (27,673,100) 88,400,900 -23.8% Revenues Interest/Misc.600,000 - 600,000 0.0% Transfer fm (3001) Cap Proj - 210,400 210,400 N/A Carryforward 115,504,000 (27,883,500) 87,620,500 -24.1% Less 5% Required by Law (30,000) - (30,000) 0.0% ____________________________________________ Total Revenues 116,074,000 (27,673,100) 88,400,900 -23.8% BUDGET RESOLUTION CHANGES TO THE FY 2026 TENTATIVE BUDGET INFRASTRUCTURE SALES TAX (1 PENNY) CAPITAL FUND (3018) On the revenue side, carryforward decreased by $27,883,500 due to the FY 2025 appropriation of funding in a like amount for Behavioral Health Center Project (50239). Additionally a transfer in from County-wide Capital Fund (3001) was programed to reimburse expenses related to EMS Station Project (55213) in the amount of $210,400. On the expense side, Reserve for Capital decreased by $27,673,100. AGENDA ITEM No.__1B____ SEP 4 2025 Pg___14______ Recommended Changes % Tentative Increase Tentative Budget Appropriation Unit Budget (Decrease)Budget Change Trans to 2022 SpOb Bonds 411,600 -411,600 0.0% Adv/Repay to 3001 CoWide Cap 78,000 1,372,700 1,450,700 Reserve for Debt Service 250,300 -250,300 0.0% ____________________________________________ Total Appropriation 739,900 1,372,700 2,112,600 185.5% Revenues Interest/Misc.7,000 -7,000 0.0% Impact Fees 475,000 -475,000 0.0% Carryforward 282,000 1,372,700 1,654,700 486.8% Less 5% Required by Law (24,100) -(24,100) 0.0% ____________________________________________ Total Revenues 739,900 1,372,700 2,112,600 185.5% BUDGET RESOLUTION CHANGES TO THE FY 2026 TENTATIVE BUDGET EMERGENCY MEDICAL SERVICE (EMS) IMPACT FEE FUND (3030) Increased of $1,372,700 in carryforward from EMS property sale proceeds allows for an increase in Adv/Repaymnet to County-wide Capital Fund (3001) in a like amount. AGENDA ITEM No.__1B____ SEP 4 2025 Pg___15______ Recommended Changes % Tentative Increase Tentative Budget Appropriation Unit Budget (Decrease)Budget Change Operating Expenses 13,039,000 - 13,039,000 0.0% Capital Outlay 15,483,400 157,000 15,640,400 1.0% ________________________________________________ Total Appropriation 28,522,400 157,000 28,679,400 0.6% Revenues Interest/Misc.900,900 -900,900 0.0% Trans from 0001 General Fund 9,200,000 157,000 9,357,000 1.7% Trans from 1011 Unincorp Gen Fund 14,994,000 - 14,994,000 0.0% Carryforward 3,472,500 - 3,472,500 0.0% Less 5% Required by Law (45,000) - (45,000) 0.0% ________________________________________________ Total Revenues 28,522,400 157,000 28,679,400 0.6% BUDGET RESOLUTION CHANGES TO THE FY 2026 TENTATIVE BUDGET TRANSPORTATION CAPITAL FUND (3081) The Transfer from General Fund (0001) increased by $157,000, with a corresponding increase to Capital Outlay. This amount has been reallocated to Capital Project (60172) (Traffic Signals). AGENDA ITEM No.__1B____ SEP 4 2025 Pg___16______ Recommended Changes % Tentative Increase Tentative Budget Appropriation Unit Budget (Decrease)Budget Change Personal Services 56,136,500 2,832,200 58,968,700 5.0% Operating Expenses 97,084,800 (103,000) 96,981,800 -0.1% Indirect Cost Reimbursement 4,187,200 - 4,187,200 0.0% Payment in Lieu of Taxes 13,024,800 - 13,024,800 0.0% Capital Outlay 2,170,300 - 2,170,300 0.0% Trans to 4009 W/S MP - 1,242,600 1,242,600 N/A Trans to 4010 W/S Debt 7,627,400 - 7,627,400 0.0% Trans to 4012 W User Fees Cap 48,128,900 (2,500,000) 45,628,900 -5.2% Trans to 4014 S User Fee Cap 51,016,400 (2,500,000) 48,516,400 -4.9% Trans to 5006 Info Tech Cap 1,998,000 - 1,998,000 0.0% Reserve for Contingencies 17,259,800 273,400 17,533,200 1.6% Reserve for Cash Flow 21,456,200 798,500 22,254,700 3.7% Reserve for Attrition (902,800) (43,700) (946,500) 4.8%________________________________________________ Total Appropriation 319,187,500 - 319,187,500 0.0% Revenues Charges for Services 1,998,300 - 1,998,300 0.0% Water Revenue 109,400,000 - 109,400,000 0.0% Sewer Revenue 130,500,000 - 130,500,000 0.0% Effluent Revenue 7,700,000 - 7,700,000 0.0% Miscellaneous Revenues 257,600 - 257,600 0.0% Interest/Misc.1,000,000 - 1,000,000 0.0% Reimb from Other Depts 2,297,400 - 2,297,400 0.0% Carryforward 78,577,000 - 78,577,000 0.0% Less 5% Required by Law (12,542,800) - (12,542,800) 0.0%________________________________________________ Total Revenues 319,187,500 - 319,187,500 0.0% BUDGET RESOLUTION CHANGES TO THE FY 2026 TENTATIVE BUDGET CO WATER/SEWER OP FUND (4008) On 7/8/2025, Agenda Item #11.G, ID #2025-2209, the Board approved the Northeast Interim Facilities Program and the Golden Gate Water Reclamation Facility Expansion. In FY 2026, the following adjustments were needed to execute the programs: On the expense side, personal services increased by $2,832,200 due to a mid-year addition of twenty (20) FTEs and nine (9) additional FTEs in FY 2026, an increase in the transfer to Fund 4009 Water/Sewer Motor Pool Capital & Special Assessment, and an increase to reserve for contingencies and cash flow by $273,400 and $798,500, respectively. This increase was offset by a decrease in operating expenses of $103,000, a decrease in the transfer to 4012 Water User Fee Capital and to 4014 Sewer User Fee Capital by $2,500,000 each, and a decrease in the reserve for attrition of $43,700, resulting in a net change of $0. AGENDA ITEM No.__1B____ SEP 4 2025 Pg___17______ Recommended Changes % Tentative Increase Tentative Budget Appropriation Unit Budget (Decrease)Budget Change Capital Outlay 1,745,400 - 1,745,400 0.0% Trans to 5023 Motor Pool 36,300 - 36,300 0.0% Reserve for Motor Pool Cap 4,601,900 1,242,600 5,844,500 27.0%________________________________________________ Total Appropriation 6,383,600 1,242,600 7,626,200 19.5% Revenues Interest/Misc.75,000 - 75,000 0.0% Motor Pool Cap Recovery Billing 2,315,100 - 2,315,100 0.0% Transfer from 4008 W/S Ops - 1,242,600 1,242,600 N/A Carryforward 3,997,300 - 3,997,300 0.0% Less 5% Required by Law (3,800) - (3,800) 0.0%________________________________________________ Total Revenues 6,383,600 1,242,600 7,626,200 19.5% BUDGET RESOLUTION CHANGES TO THE FY 2026 TENTATIVE BUDGET WATER/SEWER MOTOR POOL CAPITAL & SPECIAL ASSESSMENT FUND (4009) On the expense side, the reserve for Motor Pool Cap increased by $1,242,600. This amount represents the reimbursement of funds that were utilized in FY 2025 to expediate the procurement of vehicles. On the revenue side, the transfer from Water/Sewer Operations Fund (4008) increased by $1,1242,600 to restore the reserves utilized for these purchases. AGENDA ITEM No.__1B____ SEP 4 2025 Pg___18______ Recommended Changes % Tentative Increase Tentative Budget Appropriation Unit Budget (Decrease)Budget Change Operating Expense 30,000 - 30,000 0.0% Arbitrage Services 20,000 - 20,000 0.0% Debt Service 745,800 4,000,000 4,745,800 536.3% Debt Service - Principal 12,538,000 - 12,538,000 0.0% Debt Service - Interest Expense 10,518,600 - 10,518,600 0.0% Reserve for Debt Service 28,681,100 - 28,681,100 0.0% Reserve for Capital 300,000 - 300,000 0.0% ________________________________________________ Total Appropriation 52,833,500 4,000,000 56,833,500 7.6% Revenues Interest/Misc.125,000 - 125,000 0.0% Trans from 4008 W/S Ops 7,627,400 - 7,627,400 0.0% Trans from 4011 W Imp Fee Cap 9,494,200 - 9,494,200 0.0% Trans from 4013 S. Fee Cap 5,934,800 - 5,934,800 0.0% Trans from 4091 WSD Bonds, Series 2021 - 4,000,000 4,000,000 N/A Carryforward 29,658,400 - 29,658,400 0.0% Less 5% Required by Law (6,300) - (6,300) 0.0% ________________________________________________ Total Revenues 52,833,500 4,000,000 56,833,500 7.6% BUDGET RESOLUTION CHANGES TO THE FY 2026 TENTATIVE BUDGET COUNTY WATER SEWER DEBT FUND (4010) On the revenue side, $4,000,000 was transferred in from County Water Sewer CIP Bond Proceeds Fund (4019). On the expense side, Debt Service increased by a like amount for payment of excess interest earnings related to the tax-exempt Series 2021 Water and Sewer Bonds required to be rebated to the United States Treasury. AGENDA ITEM No.__1B____ SEP 4 2025 Pg___19______ Recommended Changes % Tentative Increase Tentative Budget Appropriation Unit Budget (Decrease)Budget Change Operating Expense 8,550,000 - 8,550,000 0.0% Capital Outlay 43,700,000 (2,500,000) 41,200,000 -5.7% Reserve for Contingencies 1,567,500 1,567,500 0.0%________________________________________________ Total Appropriation 53,817,500 (2,500,000) 51,317,500 -4.6% Revenues Interest/Misc.1,000,000 - 1,000,000 0.0% Transfer from 4008 W/S Ops 48,128,900 (2,500,000) 45,628,900 -5.2% Carryforward 4,738,600 - 4,738,600 0.0% Less 5% Required by Law (50,000) - (50,000) 0.0%________________________________________________ Total Revenues 53,817,500 (2,500,000) 51,317,500 -4.6% BUDGET RESOLUTION CHANGES TO THE FY 2026 TENTATIVE BUDGET COUNTY WATER USER FEES CAPITAL FUND (4012) On 7/8/2025, Agenda Item #11.G, ID #2025-2209, the Board approved the Northeast Interim Facilities Program and the Golden Gate Water Reclamation Expansion. To accomplish these initiatives, on the expense side, capital outlay was decreased by $2,500,000 to offset the adjustments in personal services, operating expenses, and reserves in Water/Sewer Operating Fund (4008), and the transfer to Water/Sewer Motor Pool Capital Fund (4009). On the revenue side, the transfer from Water/Sewer Operating Fund (4008) was decreased by $2,5000,000. AGENDA ITEM No.__1B____ SEP 4 2025 Pg___20______ Recommended Changes % Tentative Increase Tentative Budget Appropriation Unit Budget (Decrease)Budget Change Operating Expense 27,940,000 (2,500,000) 25,440,000 -8.9% Capital Outlay 24,550,000 - 24,550,000 0.0% Reserve for Contingencies 1,574,700 - 1,574,700 0.0%____________________________________________ Total Appropriation 54,064,700 (2,500,000) 51,564,700 -4.6% Revenues Interest/Misc.1,200,000 - 1,200,000 0.0% Transfer from 4008 W/S Ops 51,016,400 (2,500,000) 48,516,400 -4.9% Carryforward 1,908,300 - 1,908,300 0.0% Less 5% Required by Law (60,000) - (60,000) 0.0%____________________________________________ Total Revenues 54,064,700 (2,500,000) 51,564,700 -4.6% BUDGET RESOLUTION CHANGES TO THE FY 2026 TENTATIVE BUDGET COUNTY SEWER USER FEES CAPITAL FUND (4014) On 7/8/2025, Agenda Item #11.G, ID #2025-2209, the Board approved the Northeast Interim Facilities Program and the Golden Gate Water Reclamation Expansion. To accomplish these initiatives, on the expense side, operating expenses were decreased by $2,500,000 to offset the adjustments in personal services, operating expenses, and reserves in Water/Sewer Operating Fund (4008), and the transfer to Water/Sewer Motor Pool Capital Fund (4009). On the revenue side, the transfer from Water/Sewer Operating (4008) was decreased by $2,5000,000. AGENDA ITEM No.__1B____ SEP 4 2025 Pg___21______ Recommended Changes % Tentative Increase Tentative Budget Appropriation Unit Budget (Decrease)Budget Change Transfer to 4010 W/S Debt - 4,000,000 4,000,000 N/A Reserve for Capital 13,232,200 (4,000,000) 9,232,200 -30.2% ________________________________________________ Total Appropriation 13,232,200 - 13,232,200 0.0% Revenues Interest/Misc.1,500,000 - 1,500,000 0.0% Carryforward 11,807,200 - 11,807,200 0.0% Less 5% Required by Law (75,000) - (75,000) 0.0% ________________________________________________ Total Revenues 13,232,200 - 13,232,200 0.0% BUDGET RESOLUTION CHANGES TO THE FY 2026 TENTATIVE BUDGET COUNTY WATER SEWER BOND FUND (4019) A transfer of $4,000,000 was programmed to Water Sewer Debt Service Fund (4010) for payment of excess interest earnings related to the tax-exempt Series 2021 Water and Sewer Bonds required to be rebated to the United States Treasury. Reserve for Capital was reduced by a like amount. AGENDA ITEM No.__1B____ SEP 4 2025 Pg___22______ Recommended Changes % Tentative Increase Tentative Budget Appropriation Unit Budget (Decrease)Budget Change Personal Services 42,092,700 (335,900) 41,756,800 -0.8% Operating Expense 12,747,000 - 12,747,000 0.0% Capital Outlay 456,000 - 456,000 0.0% Transfer to 4051 EMS MP 7,909,500 - 7,909,500 0.0% Transfer to 4054 EMS Grant Match - 335,900 335,900 N/A Transfer to 4055 EMS Capital Fund 10,275,800 - 10,275,800 0.0% Reserve for Contingencies 1,569,800 - 1,569,800 0.0% Reserve for Cash Flow 1,870,600 - 1,870,600 0.0% Reserve for Attrition (635,900) - (635,900) 0.0%________________________________________________ Total Appropriation 76,285,500 - 76,285,500 0.0% Revenues Ambulances Fees 13,300,000 - 13,300,000 0.0% Interest/Misc 271,000 - 271,000 0.0% Transfer from 0001 General Fund 31,154,200 - 31,154,200 0.0% Carryforward 32,238,900 - 32,238,900 0.0% Less 5% Required by Law (678,600) - (678,600) 0.0%________________________________________________ Total Revenues 76,285,500 - 76,285,500 0.0% BUDGET RESOLUTION CHANGES TO THE FY 2026 TENTATIVE BUDGET EMERGENCY MEDICAL SERVICES FUND (4050) On the expenditure side, the transfer to EMS Grant Match Fund (4054) increased by $335,900 for the Mile Marker 63 Fire Station. To offset this increase, personal services were decreased by $335,900. AGENDA ITEM No.__1B____ SEP 4 2025 Pg___23______ Recommended Changes % Tentative Increase Tentative Budget Appropriation Unit Budget (Decrease)Budget Change Personal Services - 335,900 335,900 N/A________________________________________________ Total Appropriation - 335,900 335,900 N/A Revenues Transfer from 4050 EMS - 335,900 335,900 N/A________________________________________________ Total Revenues - 335,900 335,900 N/A BUDGET RESOLUTION CHANGES TO THE FY 2026 TENTATIVE BUDGET EMS GRANT MATCH FUND (4054) On the revenue side, the transfer from EMS Fund (4050) increased by $335,900 for the Mile Marker 63 Fire Station. On the expense side, personal services increased by $335,900. AGENDA ITEM No.__1B____ SEP 4 2025 Pg___24______ RESOLUTION NO. 2025-__ A RESOLUTION ADOPTING THE TENTATIVE MILLAGE RATES FOR FY 2025-26 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 Bo ard of County Commissioners has received and examined the tentative budgets for each of the County's funds; and WHEREAS, on July 8, 2025 , the Board of County Commissioners adopted Resolution No. 2025- 141 approving the County's proposed millage rates and setting the public hearings for adoption of the tentative and final millage rates; and WHEREAS, pursuant to Section 200.065, Florida Statutes, an advertised public hearing was held on September 4, 2025 to adopt the tentative millage rates. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that the FY 2025-26 Tentative Millage Rates as set forth in Exhibit "A" attached hereto and incorporated herein, are hereby adopted as the Tentative Millage Rates for FY 2025- 26, pursuant to Sections 129.03 and 200.065, Florida Statutes, as amended. This Resolution adopted this 4 th day of September, 2025, after motion, second and majority vote. ATTEST: CRYSTAL K. KINZEL, Clerk By:. __________ _ Deputy Clerk BOARD OF COUNTY COMMISSIONERS COLLIER COUNTY, FLORIDA By: ___________ _ Burt Saunders, BCC Chairman AGENDA ITEM No._1E_ SEP 4 2025 Pg_1__ 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 1640 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 Property Tax Rates FY 2026 Proposed Collier County Government Fiscal Year 2026 Tentative Budget Exhibit A AGENDA ITEM No._1E_ SEP 4 2025 Pg_2__ 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 1640 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 FY 2026 Proposed Collier County, Florida Property Tax Dollars Collier County Government Fiscal Year 2026 Tentative Budget Exhibit A AGENDA ITEM No._1E_ SEP 4 2025 Pg_3__ RESOLUTION NO. 2025-__ A RESOLUTION ADOPTING THE TENTATIVE BUDGETS FOR FY 2025-26 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 exam ined the tentative budgets for each of the County's funds; and WHEREAS, on July 8, 2025, the Board of County Commissioners adopted Resolution No. 2025- 141 approving the County's proposed millage rates and setting the public hearings for adoption of the tentative and final millage rates; and WHEREAS, pursuant to Section 200.065, Florida Statutes, an advertised public hearing was held on September 4, 2025 to adopt the tentative millage rates. 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 valid public purpose. NOW , THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that the FY 2025-26 Tentative Budgets as amended by the budget summaries attached heret o and incorporated herein, serves a valid public purpose and are hereby adopted as the Tentative Budgets for FY 2025-26, pursuant to Sections 129.03 and 200.065, Florida Statutes, as amended. This Resolution adopted this 4th day of September, 2025, after motion, second and majority vote. ATTEST: CRYSTAL K. KINZEL, Clerk By: __________ _ Deputy Clerk BOARD OF COUNTY COMMISSIONERS COLLIER COUNTY, FLORIDA By : ___________ _ Burt Saunders, BCC Chairman AGENDA ITEM No._1F_ SEP 4 2025 Pg_1__ Collier County Government Fiscal Year 2026 Tentative Budget Budget by Fund Summary Fund Name Fund No FY 2025 Adopted FY 2026 Tentative FY 2026 Change General Fund 0001 698,218,600 732,388,000 4.89% Affordable Housing Impact Fee Deferral Program 0002 20,000 9,500 -52.50% Emergency Relief Fund 0003 542,300 22,500 -95.85% Economic Development 0004 216,000 39,000 -81.94% Clerk of Courts 0011 18,740,900 19,098,000 1.91% Sheriff 0040 266,452,100 277,361,900 4.09% Property Appraiser 0060 11,835,000 12,232,000 3.35% Tax Collector 0070 35,796,500 37,950,500 6.02% Supervisor of Elections 0080 5,331,500 5,030,900 -5.64% Subtotal General Fund Group 1,037,152,900 1,084,132,300 4.53% Road and Bridge 1001 32,041,000 33,356,100 4.10% Stormwater Operations 1005 11,884,300 11,031,000 -7.18% Pelican Bay Beautification MSTBU 1007 7,012,500 7,191,500 2.55% Pelican Bay Light 1008 1,000,200 1,019,500 1.93% Unincorp General Fund 1011 84,818,700 91,545,400 7.93% Landscaping Projects 1012 278,200 105,100 -62.22% Community Development 1013 33,981,100 35,813,000 5.39% Planning Services 1014 31,678,400 25,002,700 -21.07% Impact Fee Administration 1015 2,443,400 2,805,200 14.81% Water Pollution Control 1017 6,712,900 7,718,700 14.98% Bayshore/Gateway Tri 1020 4,891,700 5,728,100 17.10% Bayshore CRA Project Fund 1021 3,999,100 4,590,300 14.78% Immokalee Redevelop 1025 1,460,100 1,729,600 18.46% Immokalee CRA Capital 1026 644,100 753,700 17.02% Ave Maria Innovation Zone 1030 1,089,900 1,306,100 19.84% I-75 & Collier Blvd Innovation Zone 1031 6,630,900 2,745,700 -58.59% Golden Gate City Economic Development Zone 1032 12,277,800 15,112,000 23.08% Ochopee Fire Control District 1040 5,631,100 7,156,800 27.09% Goodland/Horr's Island Fire District 1041 200,900 214,400 6.72% Court Innovations 1050 253,400 184,000 -27.39% Court Administration 1051 3,538,500 4,105,300 16.02% Court IT Fee 1054 1,744,600 1,720,200 -1.40% University Extension 1055 56,500 94,800 67.79% AGENDA ITEM No._1F_ SEP 4 2025 Pg_2__ Collier County Government Fiscal Year 2026 Tentative Budget Budget by Fund Summary Fund Name Fund No FY 2025 Adopted FY 2026 Tentative FY 2026 Change Court Maintenance 1056 4,280,400 5,704,800 33.28% GAC Trust Land Sales 1057 2,450,100 2,274,400 -7.17% Utility Fee Trust 1059 1,120,300 1,083,900 -3.25% 800 MHz IRCP 1060 2,847,900 2,585,600 -9.21% Conservation Collier - Land Acqu 1061 50,251,300 56,272,600 11.98% Conservation Collier Maintenance 1062 47,857,000 64,779,000 35.36% Conservation Collier Projects 1063 1,098,600 3,331,400 203.24% Combined 911 System 1067 3,648,100 3,786,000 3.78% Sheriff Confiscated 1068 528,800 546,500 3.35% Juvenile Cyber Safety 1069 2,900 3,100 6.90% Crime Prevention 1070 723,700 730,000 0.87% Law Enforce Trust 1071 366,600 414,000 12.93% Domestic Violence 1072 507,300 523,700 3.23% Affordable Housing 1075 1,671,800 2,200,100 31.60% Housing Density Bonus 1076 44,200 50,700 14.71% Affordable Housing 1077 1,116,400 493,100 -55.83% TDC Beach Park Facilities 1100 6,597,400 8,902,700 34.94% Tourism Promotion 1101 34,134,100 44,780,700 31.19% TDC Beach Renourishment and Inlet Project Mgt 1102 1,226,400 1,184,700 -3.40% TDC Museum (Non-County) Grants 1103 2,376,000 2,897,600 21.95% TDC Office Management and Operations 1104 2,188,500 2,306,800 5.41% TDC Beach Renourishment & Inlet Management 1105 68,218,000 75,655,900 10.90% TDC Promotion Reserve 1106 2,637,000 2,322,600 -11.92% County Museums 1107 2,903,200 3,047,300 4.96% Tourism Capital Projects Fund 1108 7,696,900 19,587,000 154.48% Sports & Special Events Complex 1109 10,458,000 10,727,300 2.58% Local Provider Participation 1130 113,800 128,500 12.92% Teen Court 1132 83,900 86,500 3.10% Dori Slosberg Driver Education Safety Act Grant Program 1133 275,600 218,700 -20.65% Domestic Animal Services Donations 1135 173,800 458,100 163.58% Misc Florida Statute 1136 43,900 45,200 2.96% Euclid and Lakeland Assessment 1137 102,100 105,600 3.43% Parks & Recreation Donations 1138 118,900 114,000 -4.12% Animal Control Neuter 1139 150,100 135,200 -9.93% AGENDA ITEM No._1F_ SEP 4 2025 Pg_3__ Collier County Government Fiscal Year 2026 Tentative Budget Budget by Fund Summary Fund Name Fund No FY 2025 Adopted FY 2026 Tentative FY 2026 Change Library Trust Fund 1140 285,400 229,900 -19.45% Co Drug Abuse Trust 1141 4,800 4,900 2.08% Freedom Memorial 1143 41,500 34,000 -18.07% Law Library 1145 123,000 131,000 6.50% Legal Aid Society 1146 193,000 193,000 0.00% DAS Medical Treatment Donations 1149 13,800 41,600 201.45% Collier County Light 1601 1,931,100 2,130,800 10.34% Golden Gate Community Center 1605 2,937,000 3,258,900 10.96% Victoria Park Drainage MSTU 1608 47,900 67,900 41.75% Naples Production Park (Capital) MSTBU 1612 4,200 2,800 -33.33% Naples Park Drainage MSTBU 1613 175,100 17,800 -89.83% Naples Production Park MSTBU 1615 710,600 778,800 9.60% Pine Ridge Industrial Park MSTBU 1616 2,118,000 2,227,000 5.15% Vanderbilt Beach MSTU 1617 6,775,500 9,217,400 36.04% Sabal Palm Road Extension MSTBU 1619 16,000 19,800 23.75% Lely Golf Est Beautification MSTU 1620 792,600 1,208,800 52.51% Golden Gate Beautification MSTU 1621 2,738,100 3,288,700 20.11% Hawksridge Stormwater MSTU 1622 97,400 105,000 7.80% Radio Road Beautification 1625 234,100 311,400 33.02% Forest Lakes Roadway & Drainage MSTU 1626 3,772,900 4,452,500 18.01% Bayshore/Avalon Beautification Capital 1627 2,684,600 2,652,600 -1.19% Immokalee Beautification 1629 2,143,900 2,210,700 3.12% Bayshore Beautification MSTU 1630 3,539,700 3,332,300 -5.86% Haldeman Creek MSTU 1631 1,553,900 1,888,200 21.51% Rock Road MSTU 1632 126,600 79,600 -37.12% Vanderbilt Waterways MSTU 1635 1,858,700 2,428,500 30.66% 42nd Ave SE MSTU 1637 79,200 9,500 -88.01% Palm River MSTU 1638 374,800 700,000 86.77% Private Rd. Emergency Repair MSTU 1639 -208,400 100.00% Blue Sage MSTU 1640 -16,800 100.00% Natural Resources 1802 7,100 --100.00% Sea Turtle Monitoring 1804 854,100 398,200 -53.38% Grant Program Support 1806 1,607,900 2,761,300 71.73% MPO Grants 1809 11,700 7,800 -33.33% AGENDA ITEM No._1F_ SEP 4 2025 Pg_4__ Collier County Government Fiscal Year 2026 Tentative Budget Budget by Fund Summary Fund Name Fund No FY 2025 Adopted FY 2026 Tentative FY 2026 Change Library Donation - Project Fund 1810 522,600 180,800 -65.40% Justice Federal Equitable Sharing 1811 204,400 211,400 3.42% Treasury Federal Equitable Sharing 1812 714,000 738,600 3.45% Disaster Recovery Fund 1813 16,907,000 12,192,700 -27.88% Housing Grant Match 1836 142,700 142,700 0.00% Human Services Grant 1837 330,000 200,000 -39.39% Deepwater Horizon Oil Spill Settlement 1847 2,310,800 2,359,500 2.11% Subtotal Special Revenue Fund Group 571,268,000 638,954,100 11.85% Gas Tax Revenue Ref Bonds 2012 and 2014 2005 14,830,100 3,472,800 -76.58% Taxable Special Obligation Revenue Note, Series 2019 2013 2,862,600 2,125,900 -25.74% TDT Revenue Bond, Series 2018 2017 6,262,600 6,290,400 0.44% Special Obligation Bonds, Series 2010B, 2011, 2013, 2017 and 2020A & B 2022 21,885,800 24,659,600 12.67% Commercial Loan 2023 1,158,700 754,300 -34.90% Subtotal Debt Service Funds 46,999,800 37,303,000 -20.63% County-Wide Cap Projects 3001 75,764,000 65,508,900 -13.54% Sports & Special Events Complex 3007 4,245,700 4,083,500 -3.82% Infrastructure Sales Tax (1 Penny) Capital 3018 166,795,300 88,400,900 -47.00% Growth Management Capital 3025 5,611,900 452,000 -91.95% Museum Capital 3026 230,000 501,500 118.04% EMS Impact Fees 3030 736,100 2,112,600 187.00% Library System Impact Fee 3031 1,128,100 1,086,900 -3.65% Correctional Facilities Impact Fee 3032 3,536,100 3,376,600 -4.51% Law Enforce Impact 3033 5,150,400 5,723,900 11.14% Govt Facility Imp Fe 3034 7,897,900 8,097,000 2.52% Ochopee Fire Control Impact 3035 112,500 125,200 11.29% Clam Bay Restoration 3040 203,700 289,600 42.17% Pelican Bay Irr & Lndscp 3041 3,039,900 6,640,300 118.44% Stormwater Capital Proj 3050 11,223,200 16,484,200 46.88% Stormwater CIP Bond 3052 300 285,000 94900.00% ATV Settlement 3060 3,123,900 3,228,400 3.35% Boater Improvement 3061 944,800 594,000 -37.13% Parks Ad Valorem Capital Projects 3062 7,630,700 9,275,000 21.55% AGENDA ITEM No._1F_ SEP 4 2025 Pg_5__ Collier County Government Fiscal Year 2026 Tentative Budget Budget by Fund Summary Fund Name Fund No FY 2025 Adopted FY 2026 Tentative FY 2026 Change Park CIP Bond 3063 8,593,100 7,745,500 -9.86% Regional Park Impact Fee - Incorporated Areas 3070 1,596,500 1,530,200 -4.15% Unin Comm & Reg Park Impact Fee 3071 16,319,100 12,595,700 -22.82% Road Assessments - Rec 3080 452,200 432,700 -4.31% Transportation Capital 3081 25,400,500 28,679,400 12.91% Road Const - Gas Tax 3083 30,184,600 24,545,000 -18.68% Road Impact - District 1 3090 5,111,000 3,971,000 -22.30% Road Impact - District 2 3091 5,076,100 7,923,600 56.10% Road Impact - District 3 3092 662,800 63,900 -90.36% Road Impact - District 4 3093 4,510,700 5,560,900 23.28% Road Impact - District 6 3094 10,509,800 6,117,200 -41.80% Road Impact - District 5 3095 8,689,300 6,955,400 -19.95% Information Technology Capital 5006 9,998,400 11,021,900 10.24% Subtotal Capital Projects Funds 424,478,600 333,407,900 -21.45% Co Water/Sewer Op 4008 294,068,900 319,187,500 8.54% Water/Sewer Motor Pool Capital & Spec Assessment 4009 7,189,800 7,626,200 6.07% Water/Sewer Debt 4010 53,614,500 56,833,500 6.00% County Water Impact Fees 4011 14,259,000 13,990,000 -1.89% County Water User Fees Capital 4012 34,512,500 51,317,500 48.69% County Sewer Impact Fees 4013 23,382,100 25,050,400 7.13% County Sewer User Fees Capital 4014 62,980,900 51,564,700 -18.13% County Water Sewer Bond Proceeds 4015 398,000 584,300 46.81% PUD Special Assessment 4018 39,900 4,500 -88.72% County Water Sewer Bonds, Series 2021 4019 7,348,400 13,232,200 80.07% County Water Sewer Bond Proceeds 4020 13,021,500 50,000,000 283.98% CATT Transit Enhance 4030 4,116,100 4,959,900 20.50% Collier Area Transit (CAT) Grant Match 4032 623,200 917,100 47.16% Transportation Disadvantaged 4033 2,886,500 3,183,100 10.28% Transportation Disadvantaged Grant Match 4035 580,200 247,000 -57.43% EMS 4050 63,073,500 76,285,500 20.95% EMS Motor Pool & Other Capital Fund 4051 4,284,800 11,971,100 179.39% EMS Grant Match 4054 624,700 335,900 -46.23% EMS Capital Fund 4055 3,185,300 12,304,500 286.29% AGENDA ITEM No._1F_ SEP 4 2025 Pg_6__ Collier County Government Fiscal Year 2026 Tentative Budget Budget by Fund Summary Fund Name Fund No FY 2025 Adopted FY 2026 Tentative FY 2026 Change Solid Waste Disposal 4070 50,509,100 47,542,400 -5.87% Solid Waste - Landfill Closure and Debris Mission Reserves 4071 7,380,500 8,201,800 11.13% Solid Waste Motor Pool Capital Fund 4072 827,100 846,000 2.29% Mandatory Trash Collection 4073 49,633,900 51,578,400 3.92% Solid Waste Capital 4074 9,126,000 29,137,300 219.28% Co County Airport 4090 11,323,500 14,855,500 31.19% Airport Capital 4091 2,424,600 2,505,900 3.35% Subtotal Enterprise Funds 721,414,500 854,262,200 18.41% Information Technology 5005 12,783,100 12,684,600 -0.77% Property & Casualty 5016 25,840,000 27,041,400 4.65% Group Health & Life 5017 88,488,800 92,095,700 4.08% Workers Compensation 5018 6,142,000 6,397,600 4.16% Fleet Management 5021 16,668,000 17,038,700 2.22% Motor Pool Capital Fund 5023 13,631,600 11,807,600 -13.38% Subtotal Internal Service Funds 163,553,500 167,065,600 2.15% Pepper Ranch Conservation Bank 0673 4,398,800 4,503,400 2.38% Caracara Prairie Preserve 0674 1,902,900 1,848,700 -2.85% Subtotal Permanent (Trust) Funds (0673,0674)6,301,700 6,352,100 0.80% Total Budget by Fund 2,971,169,000 3,121,477,200 5.06% Less: Internal Service Charges 133,061,500 140,438,800 5.54% Transfers 728,031,400 777,924,400 6.85% Net County Budget 2,110,076,100 2,203,114,000 4.41% AGENDA ITEM No._1F_ SEP 4 2025 Pg_7__