Agenda FY 26 Final Budget Public Hearing
Collier County Government
Final Budget Public Hearing
FY 2026
Presented by:
Corporate Financial
and Management Services
September 18, 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
September 4, 2025
FOR IMMEDIATE RELEASE
Notice of Hybrid Remote Public Hearing
For the Adoption of the Fiscal Year 2026 Tentative Budgets
Final Millage Rates & Final Budget
Board of County Commissioners
Collier County, Florida
September 18, 2025
5:05 p.m.
Notice is hereby given that the Collier County Board of County Commissioners will meet on Thursday,
September 18, at 5:05 p.m. This will be a Hybrid Remote meeting and it will be held in the Board of
County Commissioners Chambers, third floor, Collier County Government Center, 3299 Tamiami Trail E.,
Naples, Florida, to conduct the final public budget hearing for the adoption of the Collier County Fiscal
Year 2026 Tentative Budgets, Final Millage Rates and Final Budget. Some of the Board Members may be
appearing remotely, with staff present in person. The public may attend either remotely or in person. The
meeting will be broadcast live with closed captioning on Collier Television channel 97/98 and via live
streaming at www.colliercountyfl.gov/ctv.
Individuals who would like to participate in person must complete and submit a speaker form prior to the
beginning of the discussion about the item. Individuals who would like to participate remotely must
complete and submit the online speaker registration form prior to the beginning of the meeting.
The agenda will be available on the Collier County Government website at
http://colliercountyfl.iqm2.com/Citizens/default.aspx
Individuals who would like to participate remotely should register at Individuals who would like to
participate remotely should register at
https://us02web.zoom.us/webinar/register/WN_iYeNiCxNQhKipeyDn6ReuQ.
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 (BCC)
FROM: Amy Patterson
DATE: September 11, 2025
SUBJECT: FY 2026 Final Budget Public Hearing Documents
Attached are the documents for the Final FY 2025-26 Budget Public Hearing scheduled for Thursday,
September 18, 2025, at 5:05 p.m.
Pursuant to Florida statutes defining the annual truth in millage process (TRIM), the appropriate
advertisement for this hearing will be published in the Naples Daily News on Monday, September 15, 2025.
The final hearing was also announced at the first public budget hearing on September 4, 2025 and was
contained within Resolution 2025-141 approving the tentative maximum millage rates passed by the Board
of County Commissioners on July 8, 2025.
Regarding the County’s final budget hearing, appropriation changes requiring resolutions to amend the
tentative budget adopted at the September 4, 2025, budget hearing are recommended. These changes
result from adjustments to certain funds reflecting FY 2025 revenue and expense changes, which resulted
in adjustments to FY 2026 Carryforward (Beginning Cash Balance); adjustments for the transfer of
funding from operating budgets to the various motor pool funds for purchase of expanded vehicles, and;
adjustments that are necessary in accordance with previous Board action/direction. No changes to the
roster of millage rates approved at the September 4, 2025 budget hearing are proposed.
In the interim, please feel free to contact me with any questions at your convenience.
Enclosure
c: Amy Patterson, County Manager
Chris Johnson, Director Corporate Financial and Management Services
Ed Finn, Deputy County Manager
Department Heads
Corporate Financial Planning and Management Services Staff
COLLIER COUNTY
BOARD OF COUNTY COMMISSIONERS
AGENDA
Thursday, September 18, 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 – Collier County FY 2025-26 Budget
A. Discussion of FY 2025-26 Millage Rates and Increases Over the Rolled-Back Millage
Rates
B. Discussion of Further Amendments to the Tentative Budget
C. Public Comments and Questions
D. Resolution to Amend the Tentative Budgets
E. Public Reading of the Taxing Authority Levying Millage, the Name of the Taxing Authority,
the Rolled-Back Rate, the Percentage Increase, and the Millage Rate to be Levied.
F. Adoption of Resolution Setting Millage Rates. Note: A separate motion is required for
the Dependent District millage rates; and a separate motion is required for the remaining
millage rates.
G. Resolution to Adopt the Final Budget by Fund. Note: A separate motion is required for
the Dependent District budgets; and a separate motion is required for the remaining
budgets.
2. Adjournment of FY 2026 Public Budget Hearing
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 Amended Tentative Budget
AGENDA ITEM
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SEP 18, 2025
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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 Amended Tentative Budget
AGENDA ITEM
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SEP 18, 2025
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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 Amended Tentative Budget
BudgetCollier County, Florida
Taxable Property Values
For FY 2026
AGENDA ITEM
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SEP 18, 2025
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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
$0 On the expense side, transfer to Transit CAT Grant Match Fund (4032) decreased by
$816,700, and transfer to Transportation Disadvantage Grant Match Fund (4035)
increased by a like amount. In addition, capital outlay in the Road and Bridge Fund
(1001) and Stormwater Operations Fund (1005) decreased by $155,000 and
105,0000, respectively, for vehicles approved by the BCC on 1/23/24, with the
planned FY 2026 purchases transferred to the Motor Pool Capital Fund (5023).
Road and Bridge Fund (1001)
Major funding source is Transfer from
General Fund (0001).
$ (155,000)On the expense side, the Capital Outlay decreased by $155,000, as expenditures for
CEI vehicles related to new positions approved by the BCC on 1/23/2024 as an add-
on item 10B, and planned for FY 2026 were transferred to the Motor Pool Capital
Fund (5023). On the revenue side, the Transfer from General Fund (0001) also
decreased by a like amount.
Stormwater Operations Fund (1005)
Major funding source is Transfer from
General Funds (0001) & Unincorporated
Area General Fund (1011).
$ (105,000)On the expense side, the Capital Outlay decreased by $105,000, as expenditures for
CEI vehicles related to new positions approved by the BCC on 1/23/2024 as an add-
on item 10B, and planned for FY 2026 were transferred to the Motor Pool Capital
Fund (5023). On the revenue side, the Transfer from General Fund (0001) also
decreased by a like amount.
Unincorporated Area General Fund
MSTU (1011)
Major funding sources are Ad Valorem
and Communication Services Tax
$0 On the expense side, Code Enforcement decreased by $226,200, as expenditures for
expanded (new) vehicles planned for FY 2026 were transferred to the Motor Pool
Capital Fund (5023).
Grant Program Support Fund (1806)
Major funding source is a transfer from
the General Fund (0001)
$390,400 On the revenue side, Carryforward increased by $390,400 due to an increase in
forecasted revenue from interest recognition. On the expense side, Reserve for
Capital increased by a like amount.
Water/Sewer Operations Fund (4008)
Major funding source is User fees
$0 On the expense side, Capital Outlay decreased by $190,000 as expenditures for
expanded (new) vehicle planned for FY 2026 were transferred to the Water/Sewer
Motor Pool Capital & Special Assessment Fund (4009).
Water/Sewer Motor Pool Fund (4009)
Major funding source is User fees
$190,000 On the revenue side, Transfer in from the Water/Sewer Operations Fund (4008)
increased by $190,000 for an expanded vehicle request for Wastewater Field
Operations. On the expense side, Capital Outlay increased by $190,000 to purchase
one (1) new Wastewater Field Operations vehicle.
Collier Area Transit (CAT) Grant
Match (4032)
Major funding sources are transfers from
the General Fund (0001) and from the
CATT Transit Enhancement Fund (4030)
$ (816,700)On the expense side, the Reserve for Future Grant Match decreased by $816,700, and
on the revenue side, the Transfer from the General Fund (0001) decreased by a like
amount. This adjustment is related to the MV Transportation Amendment approved
by the Board on 8/26/25, Agenda Item 16.B.6, ID #2025-2535, which shifted funding
from CAT Grant Reserves (4032) to TD Grant Reserves (4035) to cover the FY 2026
Proposed Budget increase to paratransit.
Transportation Disadvantaged Grant
Match (4035)
Major funding sources are transfers from
the General Fund (0001), from CATT
Transit Enhancement (4030), and from the
Transportation Disadvantaged Fund
(4033)
$816,700 On the expense side, the Reserve for Future Grant Match increased by $816,700, and
on the revenue side, the Transfer from the General Fund (0001) increased by a like
amount. This adjustment is related to the MV Transportation Amendment approved
by the Board on 8/26/25, Agenda Item 16.B.6, ID #2025-2535, which shifted funding
from CAT Grant Reserves (4032) to TD Grant Reserves (4035) to cover the FY 2026
Proposed Budget increase to paratransit.
Emergency Medical Services Fund
(4050)
Major funding is User fees and transfer
from General Fund (0001)
$0 On the expense side, Capital Outlay decreased by $258,000 as expenditures for
expanded (new) vehicles planned for FY 2026 were transferred to the EMS Motor
Pool Capital Fund (4051).
SUMMARY OF CHANGES
TO THE FY 2026 TENTATIVE BUDGET
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NET CHANGE TO
FUND TITLE/(NUMBER)FUND TOTAL EXPLANATION
SUMMARY OF CHANGES
TO THE FY 2026 TENTATIVE BUDGET
Emergency Medical Services Motor
Pool Fund (4051)
Major funding is User fees and a transfer
from EMS Fund (4050)
$258,000 On the revenue side, Transfer in from the EMS Motor Pool Fund (4050) increased by
$258,000 for expanded (new) vehicle request for EMS field officers. On the expense
side, Capital Outlay increased by $258,000 to purchase three (3) new emergency
vehicles.
Motor Pool Capital Recovery Fund
(5023)
Major funding source is User fees
$486,200 On the revenue side, Transfers from the General Fund (0001) increased by $260,000
to move funding for CEI vehicles related to new positions approved by the BCC on
1/23/2024, as an add-on item 10B to the Motor Pool Fund. Transfer from the
Unincorporated Gen Fund (1011) increased by $226,200 for expanded (new) vehicle
request for Code Enforcement. On the expense side, Capital Outlay increased by
$486,200 to purchase five (5) new CEI Team vehicles and five (5) new code
Total $ 1,064,600
Gross Tentative Budget $ 3,121,477,200
Gross Amended Tentative Budget $ 3,122,541,800
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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)28,975,700 (155,000) 28,820,700 -0.5%
Stormwater Operations (1005)4,089,400 (105,000) 3,984,400 -2.6%
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 (816,700) 100,400 -89.1%
Transportation Disadvantage (4033)2,346,300 - 2,346,300 0.0%
Transportation Disadvantage Grant Match
(4035)247,000 816,700 1,063,700 330.6%
Emergency Medical Services (4050)31,154,200 - 31,154,200 0.0%
IT Capital (5006)4,093,300 - 4,093,300 0.0%
General Gov'tal Motor Pool (5023)- 260,000 260,000 N/A
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 104,935,500 - 104,935,500 0.0%
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%
BUDGET RESOLUTION
CHANGES TO THE FY 2026 TENTATIVE BUDGET
GENERAL FUND (0001)
AGENDA ITEM
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BUDGET RESOLUTION
CHANGES TO THE FY 2026 TENTATIVE BUDGET
GENERAL FUND (0001)
Transfers Debt/Capital:
Golden Gate Golf Course Bond (2013) 401,900 - 401,900 0.0%
Special Obligation Bond (2022)9,622,900 - 9,622,900 0.0%
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)9,357,000 - 9,357,000 0.0%
Museum Capital (3026)295,800 - 295,800 0.0%
Stormwater Mgmt. (3050)3,133,400 - 3,133,400 0.0%
Sub-Total Debt/Capital 77,853,200 - 77,853,200 0.0%
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 732,388,000 - 732,388,000 0.0%
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 137,183,200 - 137,183,200 0.0%
Less 5% Required by Law -30,284,400 - (30,284,400) 0.0%
Total Other Sources 116,958,300 - 116,958,300 0.0%
Total Fund Revenues 732,388,000 - 732,388,000 0.0%
On the expense side, transfer to Transit CAT Grant Match Fund (4032) decreased by $816,700, and transfer to
Transportation Disadvantage Grant Match Fund (4035) increased by a like amount. In addition, capital outlay in
the Road and Bridge Fund (1001) and Stormwater Operations Fund (1005) decreased by $155,000 and 105,0000,
respectively, for vehicles approved by the BCC on 1/23/24, with the planned FY 2026 purchases transferred to the
Motor Pool Capital Fund (5023).
AGENDA ITEM
No.__1B____
SEP 18, 2025
Pg___4_______
Changes Amended %
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 405,000 (155,000) 250,000 -38.3%
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 33,356,100 (155,000) 33,201,100 -0.5%
Revenues
Intergovernmental Revenues 1,277,200 - 1,277,200 0.0%
Misc 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 28,975,700 (155,000) 28,820,700 -0.5%
Carry Forward 2,411,800 - 2,411,800 0.0%
Less 5% Required by Law (74,800) - (74,800) 0.0%________________________________________________
Total Revenues 33,356,100 (155,000) 33,201,100 -0.5%
BUDGET RESOLUTION
CHANGES TO THE FY 2026 TENTATIVE BUDGET
ROAD AND BRIDGE FUND (1001)
On the expense side, the Capital Outlay decreased by $155,000, as expenditures for CEI
vehicles related to new positions approved by the BCC on 1/23/2024 as an add-on item 10B,
and planned for FY 2026 were transferred to the Motor Pool Capital Fund (5023). On the
revenue side, the Transfer from General Fund (0001) also decreased by a like amount.
AGENDA ITEM
No.__1B____
SEP 18, 2025
Pg___5_______
Changes Amended %
Tentative Increase Tentative Budget
Appropriation Unit Budget (Decrease)Budget Change
Personal Services 4,786,100 - 4,786,100 0.0%
Operating Expenses 5,861,800 - 5,861,800 0.0%
Indirect Cost Reimbursement 126,400 - 126,400 0.0%
Capital Outlay 105,000 (105,000) - -100.0%
Reserve for Contingencies 247,400 - 247,400 0.0%
Reserve for Attrition (95,700) - (95,700) 0.0%
________________________________________________
Total Appropriation 11,031,000 (105,000) 10,926,000 -1.0%
Revenues
Interest/Misc 10,500 - 10,500 0.0%
Trans from 0001 General Fund 4,089,400 (105,000) 3,984,400 -2.6%
Trans from 1011 Unincorp Gen
Fund 5,181,500 - 5,181,500 0.0%
Trans from 1102 TDC Beach &
Inlet Adm 45,000 - 45,000 0.0%
Carry Forward 1,705,100 - 1,705,100 0.0%
Less 5% Required by Law (500) - (500) 0.0%
________________________________________________
Total Revenues 11,031,000 (105,000) 10,926,000 -1.0%
BUDGET RESOLUTION
CHANGES TO THE FY 2026 TENTATIVE BUDGET
STORMWATER OPERATIONS FUND (1005)
On the expense side, the Capital Outlay decreased by $105,000, as expenditures for CEI
vehicles related to new positions approved by the BCC on 1/23/2024 as an add-on item 10B,
and planned for FY 2026 were transferred to the Motor Pool Capital Fund (5023). On the
revenue side, the Transfer from General Fund (0001) also decreased by a like amount.
AGENDA ITEM
No.__1B____
SEP 18, 2025
Pg___6_______
Changes Amended %
Tentative Increase Tentative Budget
Appropriation Unit Budget (Decrease)Budget Change
Other General Administration 3,700,700 - 3,700,700 0.0%
Workforce Prioritization Pool 325,300 - 325,300 0.0%
Division of Forestry Services 21,000 - 21,000 0.0%
General Planning Services 1,846,600 - 1,846,600 0.0%
Zoning & Land Development Review 166,400 - 166,400 0.0%
Business Franchise Administration Element 1,032,500 - 1,032,500 0.0%
Environmental Services 296,700 - 296,700 0.0%
Planning & Regulatory Admin/FEMA Expenses 329,100 - 329,100 0.0%
Code Enforcement 6,455,800 (226,200) 6,229,600 -3.5%
Parks & Recreation 18,506,100 - 18,506,100 0.0%
Communications, Government & Public Affairs 3,044,900 - 3,044,900 0.0%
Pelican Bay - Clam Pass Ecosystem Enhancement 206,400 - 206,400 0.0%
Transportation Road Maintenance 6,171,100 - 6,171,100 0.0%
Coastal Zone Management 250,600 - 250,600 0.0%
Improvement Districts Operation & Oversight 562,400 - 562,400 0.0%
Sub-Total Operating Divisions 42,915,600 (226,200) 42,689,400 -0.5%
Trans to 1005 Stormwater Ops 5,181,500 - 5,181,500 0.0%
Trans to 1020 Bayshore CRA 998,000 - 998,000 0.0%
Trans to 1025 Immok CRA 301,900 - 301,900 0.0%
Trans to 1030 Ave Maria Zone 32,800 - 32,800 0.0%
Trans to 1031 I75 & 951 Innv Zone 186,600 - 186,600 0.0%
Trans to 1032 GG Econ Dev Zone 563,600 - 563,600 0.0%
Trans to 1040 Ochopee Fire 2,832,800 - 2,832,800 0.0%
Trans to 1605 GG Comm Cntr 653,000 - 653,000 0.0%
Trans to 1809 MPO Grants 5,000 - 5,000 0.0%
Trans to 3041 PB Irr & Lndscp 520,000 - 520,000 0.0%
Trans to 3050 Stormwtr Cap 7,891,500 - 7,891,500 0.0%
Trans to 3062 Pk Ad Val Cap 4,299,800 - 4,299,800 0.0%
Trans to 3081 GM Transp Cap 14,994,000 - 14,994,000 0.0%
Trans to 5006 Info Tech Cap 720,000 - 720,000 0.0%
Trans to 5023 Motor Pool - 226,200 226,200 N/A
Trans to Property Appraiser 614,500 - 614,500 0.0%
Trans to Tax Collector 1,744,800 - 1,744,800 0.0%
Sub-Total Transfers 41,539,800 226,200 41,766,000 0.5%
Reserve for Contingencies 1,400,800 - 1,400,800 0.0%
Reserve for Capital 1,400,000 - 1,400,000 0.0%
Reserve for Cash Flow 4,669,200 - 4,669,200 0.0%
Reserve for Attrition (380,000) - (380,000) 0.0%
Sub-Total Transfers 7,090,000 - 7,090,000 0.0%
Total Fund Appropriations 91,545,400 - 91,545,400 0.0%
BUDGET RESOLUTION
CHANGES TO THE FY 2026 TENTATIVE BUDGET
UNINCORPORATED GENERAL FUND (1011)
AGENDA ITEM
No.__1B____
SEP 18, 2025
Pg___7_______
BUDGET RESOLUTION
CHANGES TO THE FY 2026 TENTATIVE BUDGET
UNINCORPORATED GENERAL FUND (1011)
Revenues
Ad Valorem Taxes 71,780,500 - 71,780,500 0.0%
Communications Services Tax 3,800,000 - 3,800,000 0.0%
Licenses & Permits 407,300 - 407,300 0.0%
Special Assessments 50,000 - 50,000 0.0%
Charges For Services 3,224,800 - 3,224,800 0.0%
Fines & Forfeitures 246,000 - 246,000 0.0%
Miscellaneous Revenues 281,900 - 281,900 0.0%
Interest/Misc 415,300 - 415,300 0.0%
Reimb From Other Depts 965,300 - 965,300 0.0%
Sub-Total 81,171,100 - 81,171,100 0.0%
Trans fm Property Appraiser 100,000 - 100,000 0.0%
Trans fm Tax Collector 100,000 - 100,000 0.0%
Trans fm 1617 Vandblt Bch MSTU 106,400 - 106,400 0.0%
Trans fm 1619 Sabal Palm Rd Ext 3,500 - 3,500 0.0%
Trans fm 1620 Lely GolfEst Beau 68,100 - 68,100 0.0%
Trans fm 1621 GG Beaut MSTU 69,000 - 69,000 0.0%
Trans fm 1625 Radio Rd Beaut 46,400 - 46,400 0.0%
Trans fm 1626 Forest Lakes 72,700 - 72,700 0.0%
Trans fm 1632 Rock Rd MSTU 7,400 - 7,400 0.0%
Trans fm 1635 Vandrblt Wtrways 22,900 - 22,900 0.0%
Trans fm 1637 42nd Ave SE MSTU 700 - 700 0.0%
Trans fm 1640 Blue Sage MSTU 2,200 - 2,200 0.0%
Sub-Total 599,300 - 599,300 0.0%
Carry Forward 13,843,600 - 13,843,600 0.0%
Less 5% Required By Law (4,068,600) - (4,068,600) 0.0%
Sub-Total 9,775,000 - 9,775,000 0.0%
_____________________________________ _______
Total Revenues 91,545,400 - 91,545,400 0.0%
On the expense side, Code Enforcement decreased by $226,200, as expenditures for expanded (new) vehicles
planned for FY 2026 were transferred to the Motor Pool Capital Fund (5023).
AGENDA ITEM
No.__1B____
SEP 18, 2025
Pg___8_______
Changes Amended %
Tentative Increase Tentative Budget
Appropriation Unit Budget (Decrease)Budget Change
Personal Services 1,412,200 - 1,412,200 0.0%
Operating Expenses 700 - 700 0.0%
Reserve for Capital 1,348,400 390,400 1,738,800 29.0%_____________________________________ _______
Total Appropriation 2,761,300 390,400 3,151,700 14.1%
Revenues
Trans fm 0001 General Fund 963,300 - 963,300 0.0%
Trans fm 1837 Human Serv
Grant 100,000 - 100,000 0.0%
Carry Forward 1,698,000 390,400 2,088,400 23.0%_____________________________________ _______
Total Revenues 2,761,300 390,400 3,151,700 14.1%
BUDGET RESOLUTION
CHANGES TO THE FY 2026 TENTATIVE BUDGET
GRANT PROGRAM SUPPORT FUND (1806)
On the revenue side, Carryforward increased by $390,400 due to an increase in forecasted
revenue from interest recognition. On the expense side, Reserve for Capital increased by like a
amount.
AGENDA ITEM
No.__1B____
SEP 18, 2025
Pg___9_______
Changes Amended %
Tentative Increase Tentative Budget
Appropriation Unit Budget (Decrease)Budget Change
Personal Services 58,968,700 - 58,968,700 0.0%
Operating Expenses 96,981,800 - 96,981,800 0.0%
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 (190,000) 1,980,300 -8.8%
Trans to 4009 W/S MP 1,242,600 190,000 1,432,600 15.3%
Trans to 4010 W/S Debt 7,627,400 - 7,627,400 0.0%
Trans to 4012 W User Fees Cap 45,628,900 - 45,628,900 0.0%
Trans to 4014 s User Fee Cap 48,516,400 - 48,516,400 0.0%
Trans to 5006 Info Tech Cap 1,998,000 - 1,998,000 0.0%
Reserve for Contingencies 17,533,200 - 17,533,200 0.0%
Reserve for Cash Flow 22,254,700 - 22,254,700 0.0%
Reserve for Attrition (946,500) - (946,500) 0.0%____________________________________________
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%
Carry Forward 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 OPERATIONS (4008)
On the expense side, Capital Outlay decreased by $190,000 as expenditures for expanded (new)
vehicle planned for FY 2026 were transferred to the Water/Sewer Motor Pool Capital & Special
Assessment Fund (4009).
AGENDA ITEM
No.__1B____
SEP 18, 2025
Pg___10_______
Changes Amended %
Tentative Increase Tentative Budget
Appropriation Unit Budget (Decrease)Budget Change
Capital Outlay 1,745,400 190,000 1,935,400 10.9%
Trans to 5023 Motor Pool 36,300 - 36,300 0.0%
Reserve for Motor Pool Cap 5,844,500 - 5,844,500 0.0%_____________________________________ _______
Total Appropriation 7,626,200 190,000 7,816,200 2.5%
Revenues
Interest/Misc 75,000 - 75,000 0.0%
Motor Pool Cap Recovery Billing 2,315,100 - 2,315,100 0.0%
Trans fm 4008 W/S Ops 1,242,600 190,000 1,432,600 15.3%
Carry Forward 3,997,300 - 3,997,300 0.0%
Less 5% Required By Law (3,800) - (3,800) 0.0%_____________________________________ _______
Total Revenues 7,626,200 190,000 7,816,200 2.5%
BUDGET RESOLUTION
CHANGES TO THE FY 2026 TENTATIVE BUDGET
WATER/SEWER MOTOR POOL FUND (4009)
On the revenue side, Transfer in from the Water/Sewer Operations Fund (4008) increased by
$190,000 for an expanded vehicle request for Wastewater Field Operations. On the expense
side, Capital Outlay increased by $190,000 to purchase one (1) new Wastewater Field
Operations vehicle.
AGENDA ITEM
No.__1B____
SEP 18, 2025
Pg___11_______
Changes Amended %
Tentative Increase Tentative Budget
Appropriation Unit Budget (Decrease)Budget Change
Reserve for Future Grant Match 917,100 (816,700) 100,400 -89.1%____________________________________________
Total Appropriation 917,100 (816,700) 100,400 -89.1%
Revenues
Trans from 0001 General Fund 917,100 (816,700) 100,400 -89.1%____________________________________________
Total Revenues 917,100 (816,700) 100,400 -89.1%
BUDGET RESOLUTION
CHANGES TO THE FY 2026 TENTATIVE BUDGET
COLLIER AREA TRANSIT (CAT) GRANT MATCH FUND (4032)
On the expense side, the Reserve for Future Grant Match decreased by $816,700, and on the
revenue side, the Transfer from the General Fund (0001) decreased by a like amount. This
adjustment is related to the MV Transportation Amendment approved by the Board on 8/26/25,
Agenda Item 16.B.6, ID #2025-2535, which shifted funding from CAT Grant Reserves (4032)
to TD Grant Reserves (4035) to cover the FY 2026 Proposed Budget increase to paratransit.
AGENDA ITEM
No.__1B____
SEP 18, 2025
Pg___12_______
Changes Amended %
Tentative Increase Tentative Budget
Appropriation Unit Budget (Decrease)Budget Change
Reserve for Future Grant Match 247,000 816,700 1,063,700 330.6%____________________________________________
Total Appropriation 247,000 816,700 1,063,700 330.6%
Revenues
Transfer from 0001 General Fund 247,000 816,700 1,063,700 330.6%____________________________________________
Total Revenues 247,000 816,700 1,063,700 330.6%
BUDGET RESOLUTION
CHANGES TO THE FY 2026 TENTATIVE BUDGET
TRANSPORTATION DISADVANTAGED GRANT MATCH FUND (4035)
On the expense side, the Reserve for Future Grant Match increased by $816,700, and on the
revenue side, the Transfer from the General Fund (0001) increased by a like amount. This
adjustment is related to the MV Transportation Amendment approved by the Board on 8/26/25,
Agenda Item 16.B.6, ID #2025-2535, which shifted funding from CAT Grant Reserves (4032)
to TD Grant Reserves (4035) to cover the FY 2026 Proposed Budget increase to paratransit.
AGENDA ITEM
No.__1B____
SEP 18, 2025
Pg___13_______
Changes Amended %
Tentative Increase Tentative Budget
Appropriation Unit Budget (Decrease)Budget Change
Personal Services 41,756,800 - 41,756,800 0.0%
Operating Expenses 12,747,000 - 12,747,000 0.0%
Capital Outlay 456,000 (258,000) 198,000 -56.6%
Trans to 4051 EMS MP 7,909,500 258,000 8,167,500 3.3%
Trans to 4054 EMS Grant Match 335,900 - 335,900 0.0%
Trans 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
Ambulance Fees 13,300,000 - 13,300,000 0.0%
Interest/Misc 271,000 - 271,000 0.0%
Trans fm 0001 General Fund 31,154,200 - 31,154,200 0.0%
Carry Forward 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 expense side, Capital Outlay decreased by $258,000 as expenditures for expanded (new)
vehicles planned for FY 2026 were transferred to the EMS Motor Pool Capital Fund (4051).
AGENDA ITEM
No.__1B____
SEP 18, 2025
Pg___14_______
Changes Amended %
Tentative Increase Tentative Budget
Appropriation Unit Budget (Decrease)Budget Change
Capital Outlay 1,179,400 258,000 1,437,400 21.9%
Trans to 5023 Motor Pool 8,800 - 8,800 0.0%
Reserve for Future Capital
Replacements 7,909,500 - 7,909,500 0.0%
Reserve for Motor Pool Cap 2,873,400 - 2,873,400 0.0%
__________________________________________
Total Appropriation 11,971,100 258,000 12,229,100 2.2%
Revenues
Interest/Misc 8,100 - 8,100 0.0%
Motor Pool Cap Recovery Billing 1,436,700 - 1,436,700 0.0%
Trans fm 4050 EMS 7,909,500 258,000 8,167,500 3.3%
Carry Forward 2,617,200 - 2,617,200 0.0%
Less 5% Required By Law (400) - (400) 0.0%
____________________________________________
Total Revenues 11,971,100 258,000 12,229,100 2.2%
BUDGET RESOLUTION
CHANGES TO THE FY 2026 TENTATIVE BUDGET
EMERGENCY MEDICAL SERVICES (EMS) MOTOR POOL FUND (4051)
On the revenue side, Transfer in from the EMS Motor Pool Fund (4050) increased by $258,000
for expanded (new) vehicle request for EMS field officers. On the expense side, Capital Outlay
increased by $258,000 to purchase three (3) new emergency vehicles.
AGENDA ITEM
No.__1B____
SEP 18, 2025
Pg___15_______
Changes Amended %
Tentative Increase Tentative Budget
Appropriation Unit Budget (Decrease)Budget Change
Personal Services 96,200 - 96,200 0.0%
Operating Expenses 35,400 - 35,400 0.0%
Capital Outlay 4,227,200 486,200 4,713,400 11.5%
Reserve for Motor Pool Cap 186,300 - 186,300 0.0%
Reserve for Gen Fd Motor Pool Cap 2,288,600 - 2,288,600 0.0%
Reserve for Transp Motor Pool Cap 2,927,400 - 2,927,400 0.0%
Reserve for Stormwater MP Cap 268,000 - 268,000 0.0%
Reserve for MSTU Gen Fd MP Cap 480,700 - 480,700 0.0%
Reserve for Com Dev/Planning MP
Cap 1,104,000 - 1,104,000 0.0%
Reserve for Pollut Ctr Motor Pool
Cap 72,200 - 72,200 0.0%
Reserve for Int Serv Fd Motor Pool
Cap 121,600 - 121,600 0.0%__________________________________________
Total Appropriation 11,807,600 486,200 12,293,800 4.1%
Revenues
Interest/Misc 40,000 - 40,000 0.0%
Motor Pool Cap Recovery Billing 4,061,700 - 4,061,700 0.0%
Trans fm 0001 General Fund - 260,000 260,000 N/A
Trans fm 1011 Unincorp GenFd - 226,200 226,200 N/A
Trans fm 4009 W/S MP 36,300 - 36,300 0.0%
Trans fm 4051 EMS MP 8,800 - 8,800 0.0%
Trans fm 4072 SWaste MP 6,100 - 6,100 0.0%
Carry Forward 7,656,700 - 7,656,700 0.0%
Less 5% Required By Law (2,000) - (2,000) 0.0%__________________________________________
Total Revenues 11,807,600 486,200 12,293,800 4.1%
BUDGET RESOLUTION
CHANGES TO THE FY 2026 TENTATIVE BUDGET
MOTOR POOL CAPITAL FUND (5023)
On the revenue side, Transfers from the General Fund (0001) increased by $260,000 to move
funding for CEI vehicles related to new positions approved by the BCC on 1/23/2024, as an add-on
item 10B to the Motor Pool Fund. Transfer from the Unincorporated Gen Fund (1011) increased by
$226,200 for expanded (new) vehicle request for Code Enforcement. On the expense side, Capital
Outlay increased by $486,200 to purchase five (5) new CEI Team vehicles and five (5) new code
enforcement vehicles.
AGENDA ITEM
No.__1B____
SEP 18, 2025
Pg___16_______
RESOLUTTON NO. 202s-_
A RESOLUTION AMENDING 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 examined the tentative
budgets for each of the County's funds, and
WHEREAS, the Board of County Commissioners has prepared a statement summarizing
all of the adopted tentative budgets which includes for each budget, the name of each taxing
authority levying millage, the rolled-back rate, the percentage increase, the millage rate to be
levied, the balances, the reserves and the total of each major classification of recelpts and
expenditures; and
WHEREAS, on July 8,2025, the Board of County Commissioners adopted Resolution
2025-141 approving the County's proposed millage rates and setting the public hearings for
adoption of the final millage rates; and
WHEREAS, pursuant to Section 200.065, Florida Statutes, an advertised public hearing
was held on September 4, 2025, at 5:05 p.m, and Resolution No. 2025-168 was adopted by the
Board of County Commissioners adopting the tentative millage rates and Resolution 2025-169
was adopted by the Board of County Commissioners adopting the tentative budgets for FY 2Q25-
26; and
WHEREAS, a second advertised public hearing was held on September 18, 2025, at 5:05
p.m. to finalize the FY 2025-26 Budget and to adopt the millage rates in accordance with Sections
129.03 and 200.065, Florida Statutes.
AGENDA ITEM
No.__1D____
SEP 18, 2025
Pg___1_______
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that:
The amendments as set forth in Exhibit "A" attached hereto and incorporated herein, and
hereby adopted and amend the adopted Tentative Budgets for FY 25-26 pursuant to Sections
129.03 and 200.065, Florida Statutes.
This resolution adopted this 18th day of September, 2025, after motion, second and
majority vote.
ATTEST:
CRYSTAL K. KINZEL, Clerk
, County Attorney
BOARD OF COUNTY COMMISSIONERS
COLLIER COUNTY, FLORIDA
By: -------------8 u rt Saunders, BCC Chairman
AGENDA ITEM
No.__1D____
SEP 18, 2025
Pg___2_______
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
$0 On the expense side, transfer to Transit CAT Grant Match Fund (4032) decreased by
$816,700, and transfer to Transportation Disadvantage Grant Match Fund (4035)
increased by a like amount. In addition, capital outlay in the Road and Bridge Fund
(1001) and Stormwater Operations Fund (1005) decreased by $155,000 and
105,0000, respectively, for vehicles approved by the BCC on 1/23/24, with the
planned FY 2026 purchases transferred to the Motor Pool Capital Fund (5023).
Road and Bridge Fund (1001)
Major funding source is Transfer from
General Fund (0001).
$ (155,000)On the expense side, the Capital Outlay decreased by $155,000, as expenditures for
CEI vehicles related to new positions approved by the BCC on 1/23/2024 as an add-
on item 10B, and planned for FY 2026 were transferred to the Motor Pool Capital
Fund (5023). On the revenue side, the Transfer from General Fund (0001) also
decreased by a like amount.
Stormwater Operations Fund (1005)
Major funding source is Transfer from
General Funds (0001) & Unincorporated
Area General Fund (1011).
$ (105,000)On the expense side, the Capital Outlay decreased by $105,000, as expenditures for
CEI vehicles related to new positions approved by the BCC on 1/23/2024 as an add-
on item 10B, and planned for FY 2026 were transferred to the Motor Pool Capital
Fund (5023). On the revenue side, the Transfer from General Fund (0001) also
decreased by a like amount.
Unincorporated Area General Fund
MSTU (1011)
Major funding sources are Ad Valorem
and Communication Services Tax
$0 On the expense side, Code Enforcement decreased by $226,200, as expenditures for
expanded (new) vehicles planned for FY 2026 were transferred to the Motor Pool
Capital Fund (5023).
Grant Program Support Fund (1806)
Major funding source is a transfer from
the General Fund (0001)
$390,400 On the revenue side, Carryforward increased by $390,400 due to an increase in
forecasted revenue from interest recognition. On the expense side, Reserve for
Capital increased by a like amount.
Water/Sewer Operations Fund (4008)
Major funding source is User fees
$0 On the expense side, Capital Outlay decreased by $190,000 as expenditures for
expanded (new) vehicle planned for FY 2026 were transferred to the Water/Sewer
Motor Pool Capital & Special Assessment Fund (4009).
Water/Sewer Motor Pool Fund (4009)
Major funding source is User fees
$190,000 On the revenue side, Transfer in from the Water/Sewer Operations Fund (4008)
increased by $190,000 for an expanded vehicle request for Wastewater Field
Operations. On the expense side, Capital Outlay increased by $190,000 to purchase
one (1) new Wastewater Field Operations vehicle.
Collier Area Transit (CAT) Grant
Match (4032)
Major funding sources are transfers from
the General Fund (0001) and from the
CATT Transit Enhancement Fund (4030)
$ (816,700)On the expense side, the Reserve for Future Grant Match decreased by $816,700, and
on the revenue side, the Transfer from the General Fund (0001) decreased by a like
amount. This adjustment is related to the MV Transportation Amendment approved
by the Board on 8/26/25, Agenda Item 16.B.6, ID #2025-2535, which shifted funding
from CAT Grant Reserves (4032) to TD Grant Reserves (4035) to cover the FY 2026
Proposed Budget increase to paratransit.
Transportation Disadvantaged Grant
Match (4035)
Major funding sources are transfers from
the General Fund (0001), from CATT
Transit Enhancement (4030), and from the
Transportation Disadvantaged Fund
(4033)
$816,700 On the expense side, the Reserve for Future Grant Match increased by $816,700, and
on the revenue side, the Transfer from the General Fund (0001) increased by a like
amount. This adjustment is related to the MV Transportation Amendment approved
by the Board on 8/26/25, Agenda Item 16.B.6, ID #2025-2535, which shifted funding
from CAT Grant Reserves (4032) to TD Grant Reserves (4035) to cover the FY 2026
Proposed Budget increase to paratransit.
Emergency Medical Services Fund
(4050)
Major funding is User fees and transfer
from General Fund (0001)
$0 On the expense side, Capital Outlay decreased by $258,000 as expenditures for
expanded (new) vehicles planned for FY 2026 were transferred to the EMS Motor
Pool Capital Fund (4051).
SUMMARY OF CHANGES
TO THE FY 2026 TENTATIVE BUDGET
Exhibit A
AGENDA ITEM
No.__1D____
SEP 18, 2025
Pg___3_______
NET CHANGE TO
FUND TITLE/(NUMBER)FUND TOTAL EXPLANATION
SUMMARY OF CHANGES
TO THE FY 2026 TENTATIVE BUDGET
Emergency Medical Services Motor
Pool Fund (4051)
Major funding is User fees and a transfer
from EMS Fund (4050)
$258,000 On the revenue side, Transfer in from the EMS Motor Pool Fund (4050) increased by
$258,000 for expanded (new) vehicle request for EMS field officers. On the expense
side, Capital Outlay increased by $258,000 to purchase three (3) new emergency
vehicles.
Motor Pool Capital Recovery Fund
(5023)
Major funding source is User fees
$486,200 On the revenue side, Transfers from the General Fund (0001) increased by $260,000
to move funding for CEI vehicles related to new positions approved by the BCC on
1/23/2024, as an add-on item 10B to the Motor Pool Fund. Transfer from the
Unincorporated Gen Fund (1011) increased by $226,200 for expanded (new) vehicle
request for Code Enforcement. On the expense side, Capital Outlay increased by
$486,200 to purchase five (5) new CEI Team vehicles and five (5) new code
Total $ 1,064,600
Gross Tentative Budget $ 3,121,477,200
Gross Amended Tentative Budget $ 3,122,541,800
Exhibit A
AGENDA ITEM
No.__1D____
SEP 18, 2025
Pg___4_______
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)28,975,700 (155,000) 28,820,700 -0.5%
Stormwater Operations (1005)4,089,400 (105,000) 3,984,400 -2.6%
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 (816,700) 100,400 -89.1%
Transportation Disadvantage (4033)2,346,300 - 2,346,300 0.0%
Transportation Disadvantage Grant Match
(4035)247,000 816,700 1,063,700 330.6%
Emergency Medical Services (4050)31,154,200 - 31,154,200 0.0%
IT Capital (5006)4,093,300 - 4,093,300 0.0%
General Gov'tal Motor Pool (5023)- 260,000 260,000 N/A
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 104,935,500 - 104,935,500 0.0%
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%
BUDGET RESOLUTION
CHANGES TO THE FY 2026 TENTATIVE BUDGET
GENERAL FUND (0001)
Exhibit A
AGENDA ITEM
No.__1D____
SEP 18, 2025
Pg___5_______
BUDGET RESOLUTION
CHANGES TO THE FY 2026 TENTATIVE BUDGET
GENERAL FUND (0001)
Transfers Debt/Capital:
Golden Gate Golf Course Bond (2013) 401,900 - 401,900 0.0%
Special Obligation Bond (2022)9,622,900 - 9,622,900 0.0%
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)9,357,000 - 9,357,000 0.0%
Museum Capital (3026)295,800 - 295,800 0.0%
Stormwater Mgmt. (3050)3,133,400 - 3,133,400 0.0%
Sub-Total Debt/Capital 77,853,200 - 77,853,200 0.0%
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 732,388,000 - 732,388,000 0.0%
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 137,183,200 - 137,183,200 0.0%
Less 5% Required by Law -30,284,400 - (30,284,400) 0.0%
Total Other Sources 116,958,300 - 116,958,300 0.0%
Total Fund Revenues 732,388,000 - 732,388,000 0.0%
On the expense side, transfer to Transit CAT Grant Match Fund (4032) decreased by $816,700, and transfer to
Transportation Disadvantage Grant Match Fund (4035) increased by a like amount. In addition, capital outlay in
the Road and Bridge Fund (1001) and Stormwater Operations Fund (1005) decreased by $155,000 and 105,0000,
respectively, for vehicles approved by the BCC on 1/23/24, with the planned FY 2026 purchases transferred to the
Motor Pool Capital Fund (5023).
Exhibit A
AGENDA ITEM
No.__1D____
SEP 18, 2025
Pg___6_______
Changes Amended %
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 405,000 (155,000) 250,000 -38.3%
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 33,356,100 (155,000) 33,201,100 -0.5%
Revenues
Intergovernmental Revenues 1,277,200 - 1,277,200 0.0%
Misc 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 28,975,700 (155,000) 28,820,700 -0.5%
Carry Forward 2,411,800 - 2,411,800 0.0%
Less 5% Required by Law (74,800) - (74,800) 0.0%________________________________________________
Total Revenues 33,356,100 (155,000) 33,201,100 -0.5%
BUDGET RESOLUTION
CHANGES TO THE FY 2026 TENTATIVE BUDGET
ROAD AND BRIDGE FUND (1001)
On the expense side, the Capital Outlay decreased by $155,000, as expenditures for CEI
vehicles related to new positions approved by the BCC on 1/23/2024 as an add-on item 10B,
and planned for FY 2026 were transferred to the Motor Pool Capital Fund (5023). On the
revenue side, the Transfer from General Fund (0001) also decreased by a like amount.
Exhibit A
AGENDA ITEM
No.__1D____
SEP 18, 2025
Pg___7_______
Changes Amended %
Tentative Increase Tentative Budget
Appropriation Unit Budget (Decrease)Budget Change
Personal Services 4,786,100 - 4,786,100 0.0%
Operating Expenses 5,861,800 - 5,861,800 0.0%
Indirect Cost Reimbursement 126,400 - 126,400 0.0%
Capital Outlay 105,000 (105,000) - -100.0%
Reserve for Contingencies 247,400 - 247,400 0.0%
Reserve for Attrition (95,700) - (95,700) 0.0%
________________________________________________
Total Appropriation 11,031,000 (105,000) 10,926,000 -1.0%
Revenues
Interest/Misc 10,500 - 10,500 0.0%
Trans from 0001 General Fund 4,089,400 (105,000) 3,984,400 -2.6%
Trans from 1011 Unincorp Gen
Fund 5,181,500 - 5,181,500 0.0%
Trans from 1102 TDC Beach &
Inlet Adm 45,000 - 45,000 0.0%
Carry Forward 1,705,100 - 1,705,100 0.0%
Less 5% Required by Law (500) - (500) 0.0%
________________________________________________
Total Revenues 11,031,000 (105,000) 10,926,000 -1.0%
BUDGET RESOLUTION
CHANGES TO THE FY 2026 TENTATIVE BUDGET
STORMWATER OPERATIONS FUND (1005)
On the expense side, the Capital Outlay decreased by $105,000, as expenditures for CEI
vehicles related to new positions approved by the BCC on 1/23/2024 as an add-on item 10B,
and planned for FY 2026 were transferred to the Motor Pool Capital Fund (5023). On the
revenue side, the Transfer from General Fund (0001) also decreased by a like amount.
Exhibit A
AGENDA ITEM
No.__1D____
SEP 18, 2025
Pg___8_______
Changes Amended %
Tentative Increase Tentative Budget
Appropriation Unit Budget (Decrease)Budget Change
Other General Administration 3,700,700 - 3,700,700 0.0%
Workforce Prioritization Pool 325,300 - 325,300 0.0%
Division of Forestry Services 21,000 - 21,000 0.0%
General Planning Services 1,846,600 - 1,846,600 0.0%
Zoning & Land Development Review 166,400 - 166,400 0.0%
Business Franchise Administration Element 1,032,500 - 1,032,500 0.0%
Environmental Services 296,700 - 296,700 0.0%
Planning & Regulatory Admin/FEMA Expenses 329,100 - 329,100 0.0%
Code Enforcement 6,455,800 (226,200) 6,229,600 -3.5%
Parks & Recreation 18,506,100 - 18,506,100 0.0%
Communications, Government & Public Affairs 3,044,900 - 3,044,900 0.0%
Pelican Bay - Clam Pass Ecosystem Enhancement 206,400 - 206,400 0.0%
Transportation Road Maintenance 6,171,100 - 6,171,100 0.0%
Coastal Zone Management 250,600 - 250,600 0.0%
Improvement Districts Operation & Oversight 562,400 - 562,400 0.0%
Sub-Total Operating Divisions 42,915,600 (226,200) 42,689,400 -0.5%
Trans to 1005 Stormwater Ops 5,181,500 - 5,181,500 0.0%
Trans to 1020 Bayshore CRA 998,000 - 998,000 0.0%
Trans to 1025 Immok CRA 301,900 - 301,900 0.0%
Trans to 1030 Ave Maria Zone 32,800 - 32,800 0.0%
Trans to 1031 I75 & 951 Innv Zone 186,600 - 186,600 0.0%
Trans to 1032 GG Econ Dev Zone 563,600 - 563,600 0.0%
Trans to 1040 Ochopee Fire 2,832,800 - 2,832,800 0.0%
Trans to 1605 GG Comm Cntr 653,000 - 653,000 0.0%
Trans to 1809 MPO Grants 5,000 - 5,000 0.0%
Trans to 3041 PB Irr & Lndscp 520,000 - 520,000 0.0%
Trans to 3050 Stormwtr Cap 7,891,500 - 7,891,500 0.0%
Trans to 3062 Pk Ad Val Cap 4,299,800 - 4,299,800 0.0%
Trans to 3081 GM Transp Cap 14,994,000 - 14,994,000 0.0%
Trans to 5006 Info Tech Cap 720,000 - 720,000 0.0%
Trans to 5023 Motor Pool - 226,200 226,200 N/A
Trans to Property Appraiser 614,500 - 614,500 0.0%
Trans to Tax Collector 1,744,800 - 1,744,800 0.0%
Sub-Total Transfers 41,539,800 226,200 41,766,000 0.5%
Reserve for Contingencies 1,400,800 - 1,400,800 0.0%
Reserve for Capital 1,400,000 - 1,400,000 0.0%
Reserve for Cash Flow 4,669,200 - 4,669,200 0.0%
Reserve for Attrition (380,000) - (380,000) 0.0%
Sub-Total Transfers 7,090,000 - 7,090,000 0.0%
Total Fund Appropriations 91,545,400 - 91,545,400 0.0%
BUDGET RESOLUTION
CHANGES TO THE FY 2026 TENTATIVE BUDGET
UNINCORPORATED GENERAL FUND (1011)
Exhibit A
AGENDA ITEM
No.__1D____
SEP 18, 2025
Pg___9_______
BUDGET RESOLUTION
CHANGES TO THE FY 2026 TENTATIVE BUDGET
UNINCORPORATED GENERAL FUND (1011)
Revenues
Ad Valorem Taxes 71,780,500 - 71,780,500 0.0%
Communications Services Tax 3,800,000 - 3,800,000 0.0%
Licenses & Permits 407,300 - 407,300 0.0%
Special Assessments 50,000 - 50,000 0.0%
Charges For Services 3,224,800 - 3,224,800 0.0%
Fines & Forfeitures 246,000 - 246,000 0.0%
Miscellaneous Revenues 281,900 - 281,900 0.0%
Interest/Misc 415,300 - 415,300 0.0%
Reimb From Other Depts 965,300 - 965,300 0.0%
Sub-Total 81,171,100 - 81,171,100 0.0%
Trans fm Property Appraiser 100,000 - 100,000 0.0%
Trans fm Tax Collector 100,000 - 100,000 0.0%
Trans fm 1617 Vandblt Bch MSTU 106,400 - 106,400 0.0%
Trans fm 1619 Sabal Palm Rd Ext 3,500 - 3,500 0.0%
Trans fm 1620 Lely GolfEst Beau 68,100 - 68,100 0.0%
Trans fm 1621 GG Beaut MSTU 69,000 - 69,000 0.0%
Trans fm 1625 Radio Rd Beaut 46,400 - 46,400 0.0%
Trans fm 1626 Forest Lakes 72,700 - 72,700 0.0%
Trans fm 1632 Rock Rd MSTU 7,400 - 7,400 0.0%
Trans fm 1635 Vandrblt Wtrways 22,900 - 22,900 0.0%
Trans fm 1637 42nd Ave SE MSTU 700 - 700 0.0%
Trans fm 1640 Blue Sage MSTU 2,200 - 2,200 0.0%
Sub-Total 599,300 - 599,300 0.0%
Carry Forward 13,843,600 - 13,843,600 0.0%
Less 5% Required By Law (4,068,600) - (4,068,600) 0.0%
Sub-Total 9,775,000 - 9,775,000 0.0%
_____________________________________ _______
Total Revenues 91,545,400 - 91,545,400 0.0%
On the expense side, Code Enforcement decreased by $226,200, as expenditures for expanded (new) vehicles
planned for FY 2026 were transferred to the Motor Pool Capital Fund (5023).
Exhibit A
AGENDA ITEM
No.__1D____
SEP 18, 2025
Pg___10_______
Changes Amended %
Tentative Increase Tentative Budget
Appropriation Unit Budget (Decrease)Budget Change
Personal Services 1,412,200 - 1,412,200 0.0%
Operating Expenses 700 - 700 0.0%
Reserve for Capital 1,348,400 390,400 1,738,800 29.0%_____________________________________ _______
Total Appropriation 2,761,300 390,400 3,151,700 14.1%
Revenues
Trans fm 0001 General Fund 963,300 - 963,300 0.0%
Trans fm 1837 Human Serv
Grant 100,000 - 100,000 0.0%
Carry Forward 1,698,000 390,400 2,088,400 23.0%_____________________________________ _______
Total Revenues 2,761,300 390,400 3,151,700 14.1%
BUDGET RESOLUTION
CHANGES TO THE FY 2026 TENTATIVE BUDGET
GRANT PROGRAM SUPPORT FUND (1806)
On the revenue side, Carryforward increased by $390,400 due to an increase in forecasted
revenue from interest recognition. On the expense side, Reserve for Capital increased by like a
amount.
Exhibit A
AGENDA ITEM
No.__1D____
SEP 18, 2025
Pg___11_______
Changes Amended %
Tentative Increase Tentative Budget
Appropriation Unit Budget (Decrease)Budget Change
Personal Services 58,968,700 - 58,968,700 0.0%
Operating Expenses 96,981,800 - 96,981,800 0.0%
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 (190,000) 1,980,300 -8.8%
Trans to 4009 W/S MP 1,242,600 190,000 1,432,600 15.3%
Trans to 4010 W/S Debt 7,627,400 - 7,627,400 0.0%
Trans to 4012 W User Fees Cap 45,628,900 - 45,628,900 0.0%
Trans to 4014 s User Fee Cap 48,516,400 - 48,516,400 0.0%
Trans to 5006 Info Tech Cap 1,998,000 - 1,998,000 0.0%
Reserve for Contingencies 17,533,200 - 17,533,200 0.0%
Reserve for Cash Flow 22,254,700 - 22,254,700 0.0%
Reserve for Attrition (946,500) - (946,500) 0.0%____________________________________________
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%
Carry Forward 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 OPERATIONS (4008)
On the expense side, Capital Outlay decreased by $190,000 as expenditures for expanded (new)
vehicle planned for FY 2026 were transferred to the Water/Sewer Motor Pool Capital & Special
Assessment Fund (4009).
Exhibit A
AGENDA ITEM
No.__1D____
SEP 18, 2025
Pg___12_______
Changes Amended %
Tentative Increase Tentative Budget
Appropriation Unit Budget (Decrease)Budget Change
Capital Outlay 1,745,400 190,000 1,935,400 10.9%
Trans to 5023 Motor Pool 36,300 - 36,300 0.0%
Reserve for Motor Pool Cap 5,844,500 - 5,844,500 0.0%_____________________________________ _______
Total Appropriation 7,626,200 190,000 7,816,200 2.5%
Revenues
Interest/Misc 75,000 - 75,000 0.0%
Motor Pool Cap Recovery Billing 2,315,100 - 2,315,100 0.0%
Trans fm 4008 W/S Ops 1,242,600 190,000 1,432,600 15.3%
Carry Forward 3,997,300 - 3,997,300 0.0%
Less 5% Required By Law (3,800) - (3,800) 0.0%_____________________________________ _______
Total Revenues 7,626,200 190,000 7,816,200 2.5%
BUDGET RESOLUTION
CHANGES TO THE FY 2026 TENTATIVE BUDGET
WATER/SEWER MOTOR POOL FUND (4009)
On the revenue side, Transfer in from the Water/Sewer Operations Fund (4008) increased by
$190,000 for an expanded vehicle request for Wastewater Field Operations. On the expense
side, Capital Outlay increased by $190,000 to purchase one (1) new Wastewater Field
Operations vehicle.
Exhibit A
AGENDA ITEM
No.__1D____
SEP 18, 2025
Pg___13_______
Changes Amended %
Tentative Increase Tentative Budget
Appropriation Unit Budget (Decrease)Budget Change
Reserve for Future Grant Match 917,100 (816,700) 100,400 -89.1%____________________________________________
Total Appropriation 917,100 (816,700) 100,400 -89.1%
Revenues
Trans from 0001 General Fund 917,100 (816,700) 100,400 -89.1%____________________________________________
Total Revenues 917,100 (816,700) 100,400 -89.1%
BUDGET RESOLUTION
CHANGES TO THE FY 2026 TENTATIVE BUDGET
COLLIER AREA TRANSIT (CAT) GRANT MATCH FUND (4032)
On the expense side, the Reserve for Future Grant Match decreased by $816,700, and on the
revenue side, the Transfer from the General Fund (0001) decreased by a like amount. This
adjustment is related to the MV Transportation Amendment approved by the Board on 8/26/25,
Agenda Item 16.B.6, ID #2025-2535, which shifted funding from CAT Grant Reserves (4032)
to TD Grant Reserves (4035) to cover the FY 2026 Proposed Budget increase to paratransit.
Exhibit A
AGENDA ITEM
No.__1D____
SEP 18, 2025
Pg___14_______
Changes Amended %
Tentative Increase Tentative Budget
Appropriation Unit Budget (Decrease)Budget Change
Reserve for Future Grant Match 247,000 816,700 1,063,700 330.6%____________________________________________
Total Appropriation 247,000 816,700 1,063,700 330.6%
Revenues
Transfer from 0001 General Fund 247,000 816,700 1,063,700 330.6%____________________________________________
Total Revenues 247,000 816,700 1,063,700 330.6%
BUDGET RESOLUTION
CHANGES TO THE FY 2026 TENTATIVE BUDGET
TRANSPORTATION DISADVANTAGED GRANT MATCH FUND (4035)
On the expense side, the Reserve for Future Grant Match increased by $816,700, and on the
revenue side, the Transfer from the General Fund (0001) increased by a like amount. This
adjustment is related to the MV Transportation Amendment approved by the Board on 8/26/25,
Agenda Item 16.B.6, ID #2025-2535, which shifted funding from CAT Grant Reserves (4032)
to TD Grant Reserves (4035) to cover the FY 2026 Proposed Budget increase to paratransit.
Exhibit A
AGENDA ITEM
No.__1D____
SEP 18, 2025
Pg___15_______
Changes Amended %
Tentative Increase Tentative Budget
Appropriation Unit Budget (Decrease)Budget Change
Personal Services 41,756,800 - 41,756,800 0.0%
Operating Expenses 12,747,000 - 12,747,000 0.0%
Capital Outlay 456,000 (258,000) 198,000 -56.6%
Trans to 4051 EMS MP 7,909,500 258,000 8,167,500 3.3%
Trans to 4054 EMS Grant Match 335,900 - 335,900 0.0%
Trans 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
Ambulance Fees 13,300,000 - 13,300,000 0.0%
Interest/Misc 271,000 - 271,000 0.0%
Trans fm 0001 General Fund 31,154,200 - 31,154,200 0.0%
Carry Forward 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 expense side, Capital Outlay decreased by $258,000 as expenditures for expanded (new)
vehicles planned for FY 2026 were transferred to the EMS Motor Pool Capital Fund (4051).
Exhibit A
AGENDA ITEM
No.__1D____
SEP 18, 2025
Pg___16_______
Changes Amended %
Tentative Increase Tentative Budget
Appropriation Unit Budget (Decrease)Budget Change
Capital Outlay 1,179,400 258,000 1,437,400 21.9%
Trans to 5023 Motor Pool 8,800 - 8,800 0.0%
Reserve for Future Capital
Replacements 7,909,500 - 7,909,500 0.0%
Reserve for Motor Pool Cap 2,873,400 - 2,873,400 0.0%
__________________________________________
Total Appropriation 11,971,100 258,000 12,229,100 2.2%
Revenues
Interest/Misc 8,100 - 8,100 0.0%
Motor Pool Cap Recovery Billing 1,436,700 - 1,436,700 0.0%
Trans fm 4050 EMS 7,909,500 258,000 8,167,500 3.3%
Carry Forward 2,617,200 - 2,617,200 0.0%
Less 5% Required By Law (400) - (400) 0.0%
____________________________________________
Total Revenues 11,971,100 258,000 12,229,100 2.2%
BUDGET RESOLUTION
CHANGES TO THE FY 2026 TENTATIVE BUDGET
EMERGENCY MEDICAL SERVICES (EMS) MOTOR POOL FUND (4051)
On the revenue side, Transfer in from the EMS Motor Pool Fund (4050) increased by $258,000
for expanded (new) vehicle request for EMS field officers. On the expense side, Capital Outlay
increased by $258,000 to purchase three (3) new emergency vehicles.
Exhibit A
AGENDA ITEM
No.__1D____
SEP 18, 2025
Pg___17_______
Changes Amended %
Tentative Increase Tentative Budget
Appropriation Unit Budget (Decrease)Budget Change
Personal Services 96,200 - 96,200 0.0%
Operating Expenses 35,400 - 35,400 0.0%
Capital Outlay 4,227,200 486,200 4,713,400 11.5%
Reserve for Motor Pool Cap 186,300 - 186,300 0.0%
Reserve for Gen Fd Motor Pool Cap 2,288,600 - 2,288,600 0.0%
Reserve for Transp Motor Pool Cap 2,927,400 - 2,927,400 0.0%
Reserve for Stormwater MP Cap 268,000 - 268,000 0.0%
Reserve for MSTU Gen Fd MP Cap 480,700 - 480,700 0.0%
Reserve for Com Dev/Planning MP
Cap 1,104,000 - 1,104,000 0.0%
Reserve for Pollut Ctr Motor Pool
Cap 72,200 - 72,200 0.0%
Reserve for Int Serv Fd Motor Pool
Cap 121,600 - 121,600 0.0%__________________________________________
Total Appropriation 11,807,600 486,200 12,293,800 4.1%
Revenues
Interest/Misc 40,000 - 40,000 0.0%
Motor Pool Cap Recovery Billing 4,061,700 - 4,061,700 0.0%
Trans fm 0001 General Fund - 260,000 260,000 N/A
Trans fm 1011 Unincorp GenFd - 226,200 226,200 N/A
Trans fm 4009 W/S MP 36,300 - 36,300 0.0%
Trans fm 4051 EMS MP 8,800 - 8,800 0.0%
Trans fm 4072 SWaste MP 6,100 - 6,100 0.0%
Carry Forward 7,656,700 - 7,656,700 0.0%
Less 5% Required By Law (2,000) - (2,000) 0.0%__________________________________________
Total Revenues 11,807,600 486,200 12,293,800 4.1%
BUDGET RESOLUTION
CHANGES TO THE FY 2026 TENTATIVE BUDGET
MOTOR POOL CAPITAL FUND (5023)
On the revenue side, Transfers from the General Fund (0001) increased by $260,000 to move
funding for CEI vehicles related to new positions approved by the BCC on 1/23/2024, as an add-on
item 10B to the Motor Pool Fund. Transfer from the Unincorporated Gen Fund (1011) increased by
$226,200 for expanded (new) vehicle request for Code Enforcement. On the expense side, Capital
Outlay increased by $486,200 to purchase five (5) new CEI Team vehicles and five (5) new code
enforcement vehicles.
Exhibit A
AGENDA ITEM
No.__1D____
SEP 18, 2025
Pg___18_______
RESOLUTION NO. 2025-__
A RESOLUTION ADOPTING THE MILLAGE RATES
TO BE LEVIED 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 examined the tentative
budgets for each of the County's funds; and
WHEREAS, the Board of County Commissioners has prepared a statement summarizing
all of the adopted tentative budgets which includes for each budget, the name of each taxing
authority levying millage, the rolled-back rate, the percentage increase, the millage rate to be
levied, the balances, the reserves and the total of each major classification of receipts and
expenditures; and
WHEREAS, on July 08, 2025, the Board of County Commissioners adopted Resolution
2025-141 approving the County's proposed millage rates and setting the public hearings for
adoption of the final millage rates; and
WHEREAS, pursuant to Section 200.065 , Florida Statutes, an advertised public hearing
was held on September 4, 2025, at 5:05 p. m. and Resolution No. 2025-168 was adopted by the
Board of County Commissioners adopting the tentative millage rates and Resolution 2025-169
was adopted by the Board of County Commissioners adopting the tentative budgets for FY 2025-
26; and
WHEREAS, PURSUANT TO Section 200.065, Florida Statutes, a second advertised
public hearing was held on September 18, 2025, at 5:05 p.m. to finalize the FY 2025-26 Budget
and to adopt the millage rates in accordance with Sections 129.03 and 200 .065 , Florida Statutes.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that:
AGENDA ITEM
No.__1F____
SEP 18, 2025
Pg___1_______
The aggregate millage rate is $3. 7675 per $1,000 of taxable value which is greater than
the aggregate rolled back millage rate of $3.5870 per $1,000 of taxable value by 5.03% percent.
The millage rates as set forth in Exhibit "A", attached hereto and incorporated herein, are
hereby adopted as millage rates for FY 2025-26 pursuant to Sections 129.03 and 200.065, Florida
Statutes.
This resolution adopted this 18th day of September 2025, after motion, second and majority
vote.
ATTEST:
CRYSTAL K. KINZEL, Clerk
By: ------------Deputy Clerk
legality:
BOARD OF COUNTY COMMISSIONERS
COLLIER COUNTY, FLORIDA
By:-------------Burt Saunders, BCC Chairman
AGENDA ITEM
No.__1F____
SEP 18, 2025
Pg___2_______
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.__1F____
SEP 18, 2025
Pg___3_______
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.__1F____
SEP 18, 2025
Pg___4_______
RESOLUTTON NO. 2025- _
A RESOLUTION ADOPTING THE FY 2025.26 FINAL BUDGET
WHEREAS, the Board of County Commissioners of Collier County, Florida, has held an
advertised public hearing on September 18,2025 to finalize the FY 2025-26 Budget and Adopt
the millage rates in accordance with Sections 129.03 and 200.065, Florida Statutes.
WHEREAS, by approval of this budget and any subsequent Board-approved
modifications, the Board hereby authorizes the use of these budgeted funds to execute Board
policy and conduct County business, and declares that any purchases and expenditures in
furtherance of the same serve a public purpose.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that the attached list of Budgets by Fund
is hereby adopted lor FY 2025-26.
ATTEST:
CRYSTAL K. KINZEL, Clerk
BOARD OF COUNTY COMMISSIONERS
COLLIER COUNTY. FLORIDA
By
Burt Saunders, BCC Chairman
By
Deputy Clerk
Approved to
Jeffrey A
and I
Count y Attorney
ltI
This Resolution adopted this 18th day of Septembet, 2025 after motion, second and
majority vote.
AGENDA ITEM
No.__1G____
SEP 18, 2025
Pg___1_______
Collier County Government
Fiscal Year 2026 Amended Tentative Budget
Budget by Fund Summary
Fund Name Fund No
FY 2025
Adopted
FY 2026
Amended
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 33,201,100 3.62%
Stormwater Operations 1005 11,884,300 10,926,000 -8.06%
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%
AGENDA ITEMNo.__1G____ SEP 18, 2025Pg___2_______
Collier County Government
Fiscal Year 2026 Amended Tentative Budget
Budget by Fund Summary
Fund Name Fund No
FY 2025
Adopted
FY 2026
Amended
Tentative
FY 2026
Change
University Extension 1055 56,500 94,800 67.79%
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%
AGENDA ITEMNo.__1G____ SEP 18, 2025Pg___3_______
Collier County Government
Fiscal Year 2026 Amended Tentative Budget
Budget by Fund Summary
Fund Name Fund No
FY 2025
Adopted
FY 2026
Amended
Tentative
FY 2026
Change
Parks & Recreation Donations 1138 118,900 114,000 -4.12%
Animal Control Neuter 1139 150,100 135,200 -9.93%
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%
AGENDA ITEMNo.__1G____ SEP 18, 2025Pg___4_______
Collier County Government
Fiscal Year 2026 Amended Tentative Budget
Budget by Fund Summary
Fund Name Fund No
FY 2025
Adopted
FY 2026
Amended
Tentative
FY 2026
Change
Sea Turtle Monitoring 1804 854,100 398,200 -53.38%
Grant Program Support 1806 1,607,900 3,151,700 96.01%
MPO Grants 1809 11,700 7,800 -33.33%
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 571,268,000 639,084,500 11.87%
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%
AGENDA ITEM
No.__1G____
SEP 18, 2025
Pg___5_______
Collier County Government
Fiscal Year 2026 Amended Tentative Budget
Budget by Fund Summary
Fund Name Fund No
FY 2025
Adopted
FY 2026
Amended
Tentative
FY 2026
Change
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%
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 7,816,200 8.71%
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 623,200 100,400 -83.89%
Transportation Disadvantaged 4033 2,886,500 3,183,100 10.28%
Transportation Disadvantaged Grant Match 4035 580,200 1,063,700 83.33%
AGENDA ITEM
No.__1G____
SEP 18, 2025
Pg___6_______
Collier County Government
Fiscal Year 2026 Amended Tentative Budget
Budget by Fund Summary
Fund Name Fund No
FY 2025
Adopted
FY 2026
Amended
Tentative
FY 2026
Change
EMS 4050 63,073,500 76,285,500 20.95%
EMS Motor Pool & Other Capital Fund 4051 4,284,800 12,229,100 185.41%
EMS Grant Match 4054 624,700 335,900 -46.23%
EMS Capital Fund 4055 3,185,300 12,304,500 286.29%
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 721,414,500 854,710,200 18.48%
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 12,293,800 -9.81%
Subtotal Internal Service Funds 163,553,500 167,551,800 2.44%
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 3,122,541,800 5.09%
Less:
Internal Service Charges 133,061,500 140,438,800 5.54%
Transfers 728,031,400 778,598,600 6.95%
Net County Budget 2,110,076,100 2,203,504,400 4.43%
AGENDA ITEM
No.__1G____
SEP 18, 2025
Pg___7_______