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Presentation - Budget Hearing 9/18/2025FY 2026 Final Public Budget Hearing September 18th , 2025 Christopher Johnson –Director of Corporate Financial and Management Services Collier County BCC Budget Hearing •Discussion of FY 2025-2026 Millage Rates and Increases over the Rolled-Back Millage Rates •Review and Discussion of Amendments to the Tentative Budgets •Adopt a Resolution Amending the Tentative Budgets •Announcement of the Millage Rates and Percentage Changes in Property Tax Rates •Adopt the Resolution Setting the Millage Rates •Adopt the Final Budget via Resolution Tonight’s Discussion FY 2025/2026 Collier County Budget Timeline AugJul OctSep Nov 6/19/25 FY 26 Priority- Based Budgeting Workshop 7/11/25 Tentative FY 26 Budget by Fund to Board with Change Schedule 7/8/25 Board Adopts Proposed Millage Rates as the Maximum Property Tax Rates to be Levied in FY 26 On or about 8/4/25 (Within 35 days from Certification) County Provides Property Appraiser with Millage Rates, Rolled Back Rates, Info for 1st Public Hearing On or before 8/24/25 (55 days from Certification) Property Appraiser Mails TRIM Notices 9/4/25 1st Public Budget Hearing / Adopt Proposed Millage Rates and Tentative FY 26 Budget 9/18/25 2nd and Final Public Hearing, Adopt Millage Rates and FY 26 Budget (Resolution) 10/6/25 Submit TRIM Compliance Package to DOR Value Adj. Board Petition Filing Deadline September, 12th, 2025 6/13/25 - FY 26 Budget Workshop Document to Board Adopt FY 26 Budget Policy 3/11/25 Feb Strategic Plan, Priority Based Budgeting Workshop 3/4/25 FY 26 Budget Policy Discussion 2/25/25 Board of County Commissioners Millage Rates Millage Rates Amendments to Tentative Budget Changes to the Tentative Budget • FY 2025 Forecast •FY 2026 Carryforward/Expense Revenue / Expense • Transfers to Motor Pool Funds for Expanded Vehicles Motor Pool Transfers •Adjustments in Accordance with Board Action Board Action Public Comment Discussion Majority Vote General Fund Water Pollution Control Conservation Collier Unincorporated Area General Fund Golden Gate Community Center Naples Park Drainage Vanderbilt Beach MSTU Ochopee Fire Control Goodland/Horr's Island Fire MSTU Sabal Palm Road MSTU Golden Gate Parkway Beautification Hawksridge Stormwater Pumping MSTU Radio Road Beautification Forest Lakes Roadway & Drainage MSTU Immokalee Beautification MSTU Rock Road Blue Sage MSTU Collier County Lighting Palm River Sidewalk MSTU Super Majority Vote Victoria Park Drainage Lely Golf Estates Beautification Bayshore Avalon Beautification Haldeman Creek Dredging Vanderbilt Waterways MSTU 42nd Ave SE MSTU Pelican Bay MSTBU Unanimous Vote Private Road Emerg Repair MSTU Final Hearing Millage Rate Voting Requirements Millage Rates Resolution to Amend the Tentative Budgets Announcement of Tentative Millage Rates Millage Rates Resolution to Setting the Millage Rates Majority Vote General Fund Water Pollution Control Conservation Collier Unincorporated Area General Fund Golden Gate Community Center Naples Park Drainage Vanderbilt Beach MSTU Ochopee Fire Control Goodland/Horr's Island Fire MSTU Sabal Palm Road MSTU Golden Gate Parkway Beautification Hawksridge Stormwater Pumping MSTU Radio Road Beautification Forest Lakes Roadway & Drainage MSTU Immokalee Beautification MSTU Rock Road Blue Sage MSTU Collier County Lighting Palm River Sidewalk MSTU Super Majority Vote Victoria Park Drainage Lely Golf Estates Beautification Bayshore Avalon Beautification Haldeman Creek Dredging Vanderbilt Waterways MSTU 42nd Ave SE MSTU Pelican Bay MSTBU Unanimous Vote Private Road Emerg Repair MSTU Final Hearing Millage Rate Voting Requirements Millage Rates Resolution to Adopt the Final Budget Adjourn MSTU Millage Rates Prior Year Rolled Back Proposed Millage Millage Millage % Change From Fund Title Fund No.Rate Rate Rate Rolled Back Dependent Districts and MSTU's Golden Gate Community Center 1605 0.1862 0.1786 0.1862 4.26% Victoria Park Drainage 1608 0.3814 0.3634 0.3814 4.95% Naples Park Drainage 1613 0.0041 0.0039 0.0041 5.13% Vanderbilt Beach MSTU 1617 0.4650 0.4438 0.4650 4.78% Ochopee Fire Control 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 1620 2.0000 1.8930 2.0000 5.65% Golden Gate Parkway Beautification 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 1625 0.1000 0.0949 0.1000 n/a 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 1630 2.1104 1.9304 2.1104 9.32% Haldeman Creek Dredging 1631 0.9480 0.9034 1.0000 10.69% Rock Road 1632 0.7224 0.7019 0.7224 2.92% Vanderbilt Waterways MSTU 1635 0.3000 0.2859 0.3000 4.93% Forest Lakes Debt Service 2014 0.0000 0.0000 0.0000 n/a Blue Sage MSTU 1640 3.0000 3.0620 3.0000 -2.02% Collier County Lighting 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% Collier County, Florida FY 2026 MSTU Proposed Maximum Property Tax Rates Based on July 1, 2025 Taxable Value Tentative Budget Tax Levy Prior Year Current Year Variance Millage Neutral Variance Variance Fund Adpoted Tax Rolled Back Rolled Back Tax Millage Neutral Millage Neutral Fund Title No.Dollars Tax Dollars Prior Year Dollars Prior Year Rolled Back County Wide General Fund 0001 458,379,200 471,151,482 12,772,282 496,602,635 38,223,435 25,451,153 Water Pollution Control 1017 3,745,400 3,843,240 97,840 4,057,669 312,269 214,429 Conservation Collier 1061 31,911,600 32,725,267 813,667 34,572,662 2,661,062 1,847,395 Subtotal County Wide 494,036,200 507,719,989 13,683,789 535,232,966 41,196,766 27,512,977 Collier County, Florida Property Tax Dollars Based on July 1, 2025 Taxable Value Tentative County Wide Budget Millage Rates Prior Year Current Year Variance Millage Neutral Variance Variance Fund Adpoted Rolled Back Rolled Back Millage Millage Neutral Millage Neutral Fund Title No.Millage Rate Millage Rate Prior Year Rate Prior Year Rolled Back County Wide General Fund 0001 3.0107 2.8564 (0.1543)3.0107 0.0000 0.1543 Water Pollution Control 1017 0.0246 0.0233 (0.0013)0.0246 0.0000 0.0013 Conservation Collier 1061 0.2096 0.1984 (0.0112)0.2096 0.0000 0.0112 Subtotal County Wide 3.2449 3.0781 (0.1668)3.2449 0.0000 0.1668 Based on July 1, 2025 Taxable Value Collier County, Florida Millage Rates Tax Levy Scenarios – Conservation Collier Reduction (County Wide Rolled-Back) Prior Year Current Year Variance Proposed Variance Variance Fund Adpoted Rolled Back Rolled Back Millage Proposed Proposed Fund Title No.Millage Rate Millage Rate Prior Year Rate Prior Year Rolled Back County Wide General Fund 0001 3.0107 2.8564 (0.1543)3.0107 0.0000 0.1543 Water Pollution Control 1017 0.0246 0.0233 (0.0013)0.0246 0.0000 0.0013 Conservation Collier 1061 0.2096 0.1984 (0.0112)0.0428 (0.1668)(0.1556) Subtotal County Wide 3.2449 3.0781 (0.1668)3.0781 (0.1668)0.0000 Collier County, Florida Millage Rates Based on July 1, 2025 Taxable Value Tax Levy Scenarios – Conservation Collier Reduction (County Wide Rolled-Back) Prior Year Current Year Variance Proposed Variance Variance Fund Adpoted Tax Rolled Back Rolled Back Tax Proposed Proposed Fund Title No.Dollars Tax Dollars Prior Year Dollars Prior Year Rolled Back County Wide General Fund 0001 458,379,200 471,151,482 12,772,282 496,602,635 38,223,435 25,451,153 Water Pollution Control 1017 3,745,400 3,843,240 97,840 4,057,669 312,269 214,429 Conservation Collier 1061 31,911,600 32,725,267 813,667 7,059,685 (24,851,915)(25,665,582) Subtotal County Wide 494,036,200 507,719,989 13,683,789 507,719,989 13,683,789 0 Collier County, Florida Property Tax Dollars Based on July 1, 2025 Taxable Value Tax Levy Scenarios – Conservation Collier Reduction Budget Policy Level Tax Levy Scenarios – Conservation Collier Reduction Budget Policy Level Prior Year Current Year Variance Proposed Variance Variance Fund Adpoted Rolled Back Rolled Back Millage Proposed Proposed Fund Title No.Millage Rate Millage Rate Prior Year Rate Prior Year Rolled Back County Wide General Fund 0001 3.0107 2.8564 (0.1543)2.9180 (0.0927)0.0616 Water Pollution Control 1017 0.0246 0.0233 (0.0013)0.0238 (0.0008)0.0005 Conservation Collier 1061 0.2096 0.1984 (0.0112)0.2031 (0.0065)0.0047 Subtotal County Wide 3.2449 3.0781 (0.1668)3.1449 (0.1000)0.0668 Collier County, Florida Millage Rates Based on July 1, 2025 Taxable Value Tax Levy Scenarios – Budget Policy Level Tax Levy Scenarios – Budget Policy Level Prior Year Current Year Variance Proposed Variance Variance Fund Adpoted Tax Rolled Back Rolled Back Tax Proposed Proposed Fund Title No.Dollars Tax Dollars Prior Year Dollars Prior Year Rolled Back County Wide General Fund 0001 458,379,200 471,151,482 12,772,282 481,312,150 22,932,950 10,160,668 Water Pollution Control 1017 3,745,400 3,843,240 97,840 3,925,713 180,313 82,473 Conservation Collier 1061 31,911,600 32,725,267 813,667 33,500,513 1,588,913 775,246 Subtotal County Wide 494,036,200 507,719,989 13,683,789 518,738,376 24,702,176 11,018,387 Collier County, Florida Property Tax Dollars Based on July 1, 2025 Taxable Value Policy Variances FY 2026 Current Year Variance Millage Neutral Variance Fund Budget Policy Rolled Back Rolled Back Tax Millage Neutral Fund Title No.Dollars Tax Dollars Policy Dollars Policy County Wide General Fund 0001 481,312,150 471,151,482 (10,160,668)496,602,635 15,290,485 Water Pollution Control 1017 3,925,713 3,843,240 (82,473)4,057,669 131,956 Conservation Collier 1061 33,500,513 32,725,267 (775,246)34,572,662 1,072,149 Subtotal County Wide 518,738,376 507,719,989 (11,018,387)535,232,966 16,494,590 Collier County, Florida Property Tax Dollars Based on July 1, 2025 Taxable Value Certified Taxable Value 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%8.5 Billion 3.2 Billion Taxable Value Increase 12.9 Billiion Net New Taxable Value 4.3 Billion Collier County, Florida Taxable Property Values Based on July 1, 2025 Taxable Value Tax Levy Scenarios Prior Year Current Year Variance Millage Neutral Variance Variance Fund Adpoted Tax Rolled Back Rolled Back Tax Millage Neutral Millage Neutral Fund Title No.Dollars Tax Dollars Prior Year Dollars Prior Year Rolled Back County Wide General Fund 0001 458,379,200 471,151,482 12,772,282 496,602,635 38,223,435 25,451,153 Water Pollution Control 1017 3,745,400 3,843,240 97,840 4,057,669 312,269 214,429 Conservation Collier 1061 31,911,600 32,725,267 813,667 34,572,662 2,661,062 1,847,395 Subtotal County Wide 494,036,200 507,719,989 13,683,789 535,232,966 41,196,766 27,512,977 Unincorporated Area General Fund 1011 66,045,800 68,235,619 2,189,819 71,780,599 5,734,799 3,544,980 Collier County, Florida Property Tax Dollars Based on July 1, 2025 Taxable Value Millage Rates Prior Year Current Year Variance Millage Neutral Variance Variance Fund Adpoted Rolled Back Rolled Back Millage Millage Neutral Millage Neutral Fund Title No.Millage Rate Millage Rate Prior Year Rate Prior Year Rolled Back County Wide General Fund 0001 3.0107 2.8564 (0.1543)3.0107 0.0000 0.1543 Water Pollution Control 1017 0.0246 0.0233 (0.0013)0.0246 0.0000 0.0013 Conservation Collier 1061 0.2096 0.1984 (0.0112)0.2096 0.0000 0.0112 Subtotal County Wide 3.2449 3.0781 (0.1668)3.2449 0.0000 0.1668 Unincorporated Area General Fund 1011 0.6844 0.6506 (0.0338)0.6844 0.0000 0.0338 Based on July 1, 2025 Taxable Value Collier County, Florida Millage Rates Conservation Collier Land Acquisition History Conservation Collier Land Acquistion Fund (1061) FY 2022 FY 2023 FY 2024 FY 2025 Total Land Capital 761100 905,325.17$ 4,581,347.39$ 9,930,588.55$ 18,122,458.05$ 33,539,719.16$ Conservation Collier Maintenance History Conservation Collier Maintenance Fund (1062) FY 2022 FY 2023 FY 2024 FY 2025 Budget FY 2026 Reserve 34,595,200$ 40,783,800$ 23,558,465$ 45,618,300$ 62,511,700$ Taxable Value History 104,676,789,159 122,310,558,113 137,990,051,102 152,035,760,421 164,945,904,621 80,000,000,000 100,000,000,000 120,000,000,000 140,000,000,000 160,000,000,000 180,000,000,000 2021 (FY22)2022 (FY23)2023 (FY24)2024 (FY25)2025 (FY26) General Fund (0001) 65,863,629,475 77,062,200,538 87,324,290,475 96,390,937,091 104,881,062,181 60,000,000,000 80,000,000,000 100,000,000,000 120,000,000,000 2021 (FY22)2022 (FY23)2023 (FY24)2024 (FY25)2025 (FY26) Unincorporated Area General Fund (1011) Proposed Property Tax Dollars FY 2026 Tentative Budget Highlights Established in FY 2020 FY 2023 Approved Transfers to FEMA Fund (1813) to Cashflow Hurricane IAN Recover Totaled $35 Million Current FY 2025 Balance $7.6 Million FY 2026 Recommended Balance $22.8 Million ($7.6M existing, $5M policy, $10.2M expanded) General Fund and Unincorporated Area General Fund Tax Reductions (Compared to the FY 2023/Tax Year 2022 Rates) FY 2026 Expanded Requests Department Expanded Requests by Funding Source – General Fund (0001) Department Expanded Requests by Funding Source – Unincorp. General Fund (1011) Department Expanded Requests by Funding Source – Other Funds FY 2026 Tentative Budget Highlights CRA & Economic Development Zone TIF Transfers General Fund (0001)Unicop. Area GF (1011)Total Ave Maria Innovation Zone 144,100$ 32,800$ 176,900$ Golden Gate City Innovation Zone 2,479,300$ 563,600$ 3,042,900$ I-75 & Collier Innovation Zone 820,700$ 186,600$ 1,007,300$ Bayshore Gateway Triangle CRA 4,389,900$ 998,000$ 5,387,900$ Immokalee CRA 1,328,100$ 301,900$ 1,630,000$ City of Naples CRA 7,951,700$ -$ 7,951,700$ Total 17,113,800$ 2,082,900$ 19,196,700$ Workforce Prioritization Pool FY 2026 Total $2,850,500 Division Position Accounting Technician II 1 Administrative Support Specialist II 1 Customer Service Specialist I 0.5 Department Head 1 Deputy County Manager 1 Division Director - Operations Support 1 General Maintenance Specialist II 1 Grants Support Specialist 1 Librarian II 1 Library Specialist I 2.5 Manager - Branch Library 1 Manager - Internal Controls 1 Manager - Museum 1 Manager - Stormwater Maintenance 1 Manager - Technical Systems Operations 1 Ops Support Specialist I 1 Park Ranger I 1 Program Coordinator 2 Recreation Specialist I 2 Regional Manager - Parks & Recreation 1 Signal Systems Network Specialist 1 Supervisor - Library 1 Supervisor - Project Mgmt (Licensed)2 Volunteer Coordinator 1 Tradesworker - Specialist I 1 Grand Total 29 Position Classification Division Position Library 6.5 Parks 6 PSD Operations 5 Road and Bridge 2 Traffic Operations 2 Facilities 2 Museum 2 CHS 1 Corporate Compliance 1 County Manger's Office 1 Communications 0.5 Grand Total 29 Position Origin FY2026 General Fund (0001) Property Tax Dollars By Category Total $496,602,600 Health, Safety, Welfare 292,797,300 59% Mandates 62,085,100 13% Discretionary 134,843,500 27% Debt Service 6,876,700 1% FY2026 General Fund (0001) Expense By Category Total $732,388,000 Health, Safety, Welfare 426,932,700 58% Mandates 90,507,800 12% Discretionary 204,922,700 28% Debt Service 10,024,800 2% FY2026 Unincorporated General Fund (1011) Expense By Category Total $91,545,400 Health, Safety, Welfare 16,399,600 18% Mandates 10,150,000 11% Discretionary 64,995,800 71% FY2026 Unincorporated General Fund (1011) Property Tax Dollars By Category Total $71,780,500 Health, Safety, Welfare 12,845,600 18% Mandates 8,368,300 12% Discretionary 50,566,600 70% Renewal and Replacement, $112,030,800 , 69%Other, $13,089,800 , 8% Named Projects, $37,875,300 , 23% FY 2026 General Fund and Unincorporated Area General Fund Supported Capital Investment ($162,995,900) FY 2026 Tentative Budget Highlights Debt Funding/Unfunded Needs ( in millions) FY 26 FY 27 FY 28 FY 29 FY 30 FY 26 -30 Transportation (49,485) (37,687) (343,144) (4,848) 27,559 (407,605) Stormwater (63,745) (75,723) (79,094)$ (63,164) (22,767) (304,493) (113,230) (113,410) (422,238) (68,012) 4,792 (712,098) FY 2026 Tentative Budget Highlights General Fund (0001) and Unincorporated Area GF (1011) Supported Capital Recap FY 2025 FY 2026 Adopted Tentative Capital Funds Budget Budget Sea Turtle Monitoring (1804)143,500 147,800 Disaster Recovery (1813)2,000,000 2,000,000 Countywide Capital (3001) Capital Recovery Reserve 7,617,100 20,429,700 Countywide Capital (3001) Projects 27,246,300 31,305,000 Museum (3026)162,700 295,800 Pelican Bay (3041)520,000 520,000 Stormwater Capital (3050)8,925,000 11,024,900 Parks & Recreation Repairs & Maintenance - Regiona Pks (3062)3,150,000 3,307,500 Park & Recreation Repairs & Maintenance - Community Pk (3062)4,095,000 4,299,800 Transportation Capital (3081)23,940,000 24,351,000 Information Technology Capital (5006)5,027,700 4,813,300 Motor Pool Capital Fund (5023)430,000 486,200 Loans to Impact Fees 1,700,700 2,300,700 Grand Total - Capital Transfers from General Funds (0001 & 1011)84,958,000 105,281,700 FY 2026 Tentative Budget Highlights General Fund & Unincorporated Area General Fund Supported Capital Budgets General Fund and Unincorporated Area Gen Fund Supported Capital Budgets FY 2026 Tentative Capital Funds Budget Sea Turtle Monitoring (1804)398,200 Disaster Recovery (1813)12,192,700 Countywide Capital (3001) 65,508,900 Museum (3026)501,500 Pelican Bay (3041)6,640,300 Stormwater Capital (3050)16,484,200 Parks & Recreation Capital Projects (3062)9,275,000 Transportation Capital (3081)28,679,400 Information Technology Capital (5006)11,021,900 Motor Pool Capital Fund (5023)12,293,800 Grand Total - Funds supported by the General Funds (0001 & 1011)162,995,900 Additional Department FTE Expanded Requests Not in Budget Division Name Fund Fund Name Budget Proposal Title Number of FTE's Requested Number of Vehicles Requested Total Cost of Budget Proposal Coastal Zone Management 1102 TDC Beach Op Ford Ranger 1.00 59,800 Coastal Zone Management 1102 TDC Beach Op Project Manager III (Licensed)1.00 111,700 EMS 4050 EMS Eight (8) EMS Field Personnel 8.00 1,041,800 Facilities Management Division 0001 General Fund County Security - Personnel 4.00 324,900 Facilities Management Division 0001 General Fund Facilities Maintenance - Harden Eight (8) FTES 8.00 103,800 Facilities Management Division 0001 General Fund 1 New FTE and Harden 1 FTE- Capital Project Managment 2.00 111,600 Facilities Management Division 0001 General Fund Facilities Maintenance - Harden Two (2) FTES 2.00 26,600 Fleet Management Division 5021 Fleet Management Four (4) FTEs Automotive Technician II 4.00 373,700 Fleet Management Division 5021 Fleet Management One (1) FTE Shop Foreman 1.00 98,500 Fleet Management Division 5021 Fleet Management One (1) FTE Ops Support Specialist II 1.00 81,400 Transportation Operations 1001 Road and Bridge 3 Vehicles for 3 Traffic Signal Technicians 3.00 300,400 Transportation Operations 1001 Road and Bridge 3 FTEs - Traffic Signal Technician I 3.00 100,700 Total 34.00 4.00 2,734,900 Additional Department Capital Expanded Requests Not in Budget Conservation Collier Transfer Adopted Transfers Fund General Fund 0001 Water Pollution Control 1017 Unincorporated Area General 1011 Total Conservation Collier Acquistion 1061 8,560,600$ 6,416,300$ 14,976,900$ Conservation Collier Management 1062 38,150,200$ 395,200$ 38,545,400$ Total Adopted Transfers 46,710,800$ 395,200$ 6,416,300$ 53,522,300$ Revised Transfers Fund General Fund 0001 Water Pollution Control 1017 Unincorporated Area General 1011 Total Conservation Collier Acquistion 1061 28,895,865$ 28,895,865$ Conservation Collier Management 1062 723,532$ 723,532$ Total Revised Transfers 29,619,397$ -$ -$ 29,619,397$ Variance (17,091,403)$ (395,200)$ (6,416,300)$ (23,902,903)$ $3,544,980 $27,512,977 $214,429 $1,847,395 $25,451,153 $5,734,799 $41,196,766 $312,269 $2,661,062 $38,223,435 $2,189,819 $13,683,789 $97,840 $813,667 $12,772,282 $0 $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 $30,000,000 $35,000,000 $40,000,000 $45,000,000 Unincorportated Area General Fund Subtotal County-Wide Water Pollution Control Conservation Collier General Fund Tax Levy Variances Variance Rolled Back and Last Year Variance Millage Neutral and Last Year Variance Millage Neutral and Rolled Back $66,045,800 $494,036,200 $3,745,400 $31,911,600 $458,379,200 $68,235,619 $507,719,989 $3,843,240 $32,725,267 $471,151,482 $71,780,599 $535,232,966 $4,057,669 $34,572,662 $496,602,635 $- $100,000,000 $200,000,000 $300,000,000 $400,000,000 $500,000,000 $600,000,000 Unincorportated Area General Fund Total County-Wide Water Pollution Control Conservation Collier General Fund Tax Scenarios Millage Neutral Rolled-Back Prior Year TRIM Notice Mailed August 18th , 2025 This Photoby Unknown Author is licensed under CC BY-NC-ND 1. 2.3. 5. 4.5. 4.5. 4. 1.Market Value - Just Value of the Property as of January 1st 2.Assessed Value – Value of Property for Assessment 3.Taxable Value – Assessed Value reduced by Exemptions 4.Tax Rate – Rate of Tax per $1,000 5.Taxes – Amount of Property Tax I.Formula (Taxable Value x Millage Rate / 1000) 1. 2.3. 5. 4.5. 4.5. 4. Yellow: BCC Controlled Taxing Districts Blue: Last Year’s Tax Rates and Property Taxes Purple: Rolled-Back Tax Rates and Property Taxes Green: This Year’s Proposed Tax Rates and Property Taxes Gray: Total Tax Rate and Property Tax 62 Independent Collier County School Board; 37.5% County General Government; 22.6% County Elected Constitutional Officers; 12.5% County MSTU's; 10.6% Independent Fire Control District; 14.1% Independent S. FL Water Mgmt. District and Big Cypress Basin; 1.7% Independent Collier Mosquito Control District; 1.2% Breakdown of Typical FY 2026 Unincorporated Area Residential Tax Bill MSTU - Municipal Service Taxing Unit created at the request of Citizens residing within a district for special services. Portion of the residential tax bill controlled by the Board of County Commissioners Sheriff, Clerk of Courts, Supervisor of Elections, Tax Collector and Property Appraiser 63 •Special Assessment Roll •Totals $11,872,845 or $1,550 per Equivalent Residential Unit (ERU) •Based on 7,659.90 Assessable Units •Maintenance •$5,888,165 •$768.70 per ERU •Capital Maintenance •$5,984,680 •$781.30 per ERU Pelican Bay Services Division Tentative Budget Tax Levy Prior Year Current Year Variance Millage Neutral Variance Variance Fund Adpoted Tax Rolled Back Rolled Back Tax Millage Neutral Millage Neutral Fund Title No.Dollars Tax Dollars Prior Year Dollars Prior Year Rolled Back County Wide General Fund 0001 458,379,200 471,151,482 12,772,282 496,602,635 38,223,435 25,451,153 Water Pollution Control 1017 3,745,400 3,843,240 97,840 4,057,669 312,269 214,429 Conservation Collier 1061 31,911,600 32,725,267 813,667 34,572,662 2,661,062 1,847,395 Subtotal County Wide 494,036,200 507,719,989 13,683,789 535,232,966 41,196,766 27,512,977 Unincorporated Area General Fund 1011 66,045,800 68,235,619 2,189,819 71,780,599 5,734,799 3,544,980 Based on July 1, 2025 Taxable Value Collier County, Florida Property Tax Dollars Tentative County Wide Budget Millage Rates Prior Year Current Year Variance Millage Neutral Variance Variance Fund Adpoted Rolled Back Rolled Back Millage Millage Neutral Millage Neutral Fund Title No.Millage Rate Millage Rate Prior Year Rate Prior Year Rolled Back County Wide General Fund 0001 3.0107 2.8564 (0.1543)3.0107 0.0000 0.1543 Water Pollution Control 1017 0.0246 0.0233 (0.0013)0.0246 0.0000 0.0013 Conservation Collier 1061 0.2096 0.1984 (0.0112)0.2096 0.0000 0.0112 Subtotal County Wide 3.2449 3.0781 (0.1668)3.2449 0.0000 0.1668 Unincorporated Area General Fund 1011 0.6844 0.6506 (0.0338)0.6844 0.0000 0.0338 Based on July 1, 2025 Taxable Value Collier County, Florida Millage Rates Tax Levy Scenarios – Conservation Collier Reduction (County Wide Rolled-Back) Prior Year Current Year Variance Proposed Variance Variance Fund Adpoted Rolled Back Rolled Back Millage Proposed Proposed Fund Title No.Millage Rate Millage Rate Prior Year Rate Prior Year Rolled Back County Wide General Fund 0001 3.0107 2.8564 (0.1543)3.0107 0.0000 0.1543 Water Pollution Control 1017 0.0246 0.0233 (0.0013)0.0246 0.0000 0.0013 Conservation Collier 1061 0.2096 0.1984 (0.0112)0.0428 (0.1668)(0.1556) Subtotal County Wide 3.2449 3.0781 (0.1668)3.0781 (0.1668)0.0000 Unincorporated Area General Fund 1011 0.6844 0.6506 (0.0338)0.6844 0.0000 0.0338 Collier County, Florida Millage Rates Based on July 1, 2025 Taxable Value Tax Levy Scenarios – Conservation Collier Reduction (County Wide Rolled-Back) Prior Year Current Year Variance Proposed Variance Variance Fund Adpoted Tax Rolled Back Rolled Back Tax Proposed Proposed Fund Title No.Dollars Tax Dollars Prior Year Dollars Prior Year Rolled Back County Wide General Fund 0001 458,379,200 471,151,482 12,772,282 496,602,635 38,223,435 25,451,153 Water Pollution Control 1017 3,745,400 3,843,240 97,840 4,057,669 312,269 214,429 Conservation Collier 1061 31,911,600 32,725,267 813,667 7,059,685 (24,851,915)(25,665,582) Subtotal County Wide 494,036,200 507,719,989 13,683,789 507,719,989 13,683,789 0 Unincorporated Area General Fund 1011 66,045,800 68,235,619 2,189,819 71,780,599 5,734,799 3,544,980 Collier County, Florida Property Tax Dollars Based on July 1, 2025 Taxable Value Tax Levy Scenarios – Conservation Collier Reduction County-Wide Budget Policy Level Prior Year Current Year Variance Proposed Variance Variance Fund Adpoted Rolled Back Rolled Back Millage Proposed Proposed Fund Title No.Millage Rate Millage Rate Prior Year Rate Prior Year Rolled Back County Wide General Fund 0001 3.0107 2.8564 (0.1543)3.0107 0.0000 0.1543 Water Pollution Control 1017 0.0246 0.0233 (0.0013)0.0246 0.0000 0.0013 Conservation Collier 1061 0.2096 0.1984 (0.0112)0.1096 (0.1000)(0.0888) Subtotal County Wide 3.2449 3.0781 (0.1668)3.1449 (0.1000)0.0668 Unincorporated Area General Fund 1011 0.6844 0.6506 (0.0338)0.6844 0.0000 0.0338 Collier County, Florida Millage Rates Based on July 1, 2025 Taxable Value Tax Levy Scenarios – Conservation Collier Reduction County-Wide Budget Policy Level Prior Year Current Year Variance Proposed Variance Variance Fund Adpoted Tax Rolled Back Rolled Back Tax Proposed Proposed Fund Title No.Dollars Tax Dollars Prior Year Dollars Prior Year Rolled Back County Wide General Fund 0001 458,379,200 471,151,482 12,772,282 496,602,635 38,223,435 25,451,153 Water Pollution Control 1017 3,745,400 3,843,240 97,840 4,057,669 312,269 214,429 Conservation Collier 1061 31,911,600 32,725,267 813,667 18,078,071 (13,833,529)(14,647,196) Subtotal County Wide 494,036,200 507,719,989 13,683,789 518,738,375 24,702,175 11,018,386 Unincorporated Area General Fund 1011 66,045,800 68,235,619 2,189,819 71,780,599 5,734,799 3,544,980 Collier County, Florida Property Tax Dollars Based on July 1, 2025 Taxable Value Tax Levy Scenarios – Budget Policy Level Prior Year Current Year Variance Proposed Variance Variance Fund Adpoted Rolled Back Rolled Back Millage Proposed Proposed Fund Title No.Millage Rate Millage Rate Prior Year Rate Prior Year Rolled Back County Wide General Fund 0001 3.0107 2.8564 (0.1543)2.9180 (0.0927)0.0616 Water Pollution Control 1017 0.0246 0.0233 (0.0013)0.0238 (0.0008)0.0005 Conservation Collier 1061 0.2096 0.1984 (0.0112)0.2031 (0.0065)0.0047 Subtotal County Wide 3.2449 3.0781 (0.1668)3.1449 (0.1000)0.0668 Unincorporated Area General Fund 1011 0.6844 0.6506 (0.0338)0.6612 (0.0232)0.0106 Collier County, Florida Millage Rates Based on July 1, 2025 Taxable Value Tax Levy Scenarios – Budget Policy Level Prior Year Current Year Variance Proposed Variance Variance Fund Adpoted Tax Rolled Back Rolled Back Tax Proposed Proposed Fund Title No.Dollars Tax Dollars Prior Year Dollars Prior Year Rolled Back County Wide General Fund 0001 458,379,200 471,151,482 12,772,282 481,312,150 22,932,950 10,160,668 Water Pollution Control 1017 3,745,400 3,843,240 97,840 3,925,713 180,313 82,473 Conservation Collier 1061 31,911,600 32,725,267 813,667 33,500,513 1,588,913 775,246 Subtotal County Wide 494,036,200 507,719,989 13,683,789 518,738,376 24,702,176 11,018,387 Unincorporated Area General Fund 1011 66,045,800 68,235,619 2,189,819 69,347,358 3,301,558 1,111,739 Collier County, Florida Property Tax Dollars Based on July 1, 2025 Taxable Value Policy Variances FY 2026 Current Year Variance Millage Neutral Variance Fund Budget Policy Rolled Back Rolled Back Tax Millage Neutral Fund Title No.Dollars Tax Dollars Policy Dollars Policy County Wide General Fund 0001 481,312,150 471,151,482 (10,160,668)496,602,635 15,290,485 Water Pollution Control 1017 3,925,713 3,843,240 (82,473)4,057,669 131,956 Conservation Collier 1061 33,500,513 32,725,267 (775,246)34,572,662 1,072,149 Subtotal County Wide 518,738,376 507,719,989 (11,018,387)535,232,966 16,494,590 Unincorporated Area General Fund 1011 69,347,358 68,235,619 (1,111,739)71,780,599 2,433,241 Collier County, Florida Property Tax Dollars Based on July 1, 2025 Taxable Value Tax Levy Scenarios – Conservation Collier Reduction (General Fund Rolled-Back) Prior Year Current Year Variance Proposed Variance Variance Fund Adpoted Tax Rolled Back Rolled Back Tax Proposed Proposed Fund Title No.Dollars Tax Dollars Prior Year Dollars Prior Year Rolled Back County Wide General Fund 0001 458,379,200 471,151,482 12,772,282 496,602,635 38,223,435 25,451,153 Water Pollution Control 1017 3,745,400 3,843,240 97,840 4,057,669 312,269 214,429 Conservation Collier 1061 31,911,600 32,725,267 813,667 9,121,509 (22,790,091)(23,603,758) Subtotal County Wide 494,036,200 507,719,989 13,683,789 509,781,813 15,745,613 2,061,824 Collier County, Florida Property Tax Dollars Based on July 1, 2025 Taxable Value Tax Levy Scenarios – Conservation Collier Reduction (General Fund Rolled-Back) Prior Year Current Year Variance Proposed Variance Variance Fund Adpoted Rolled Back Rolled Back Millage Proposed Proposed Fund Title No.Millage Rate Millage Rate Prior Year Rate Prior Year Rolled Back County Wide General Fund 0001 3.0107 2.8564 (0.1543)3.0107 0.0000 0.1543 Water Pollution Control 1017 0.0246 0.0233 (0.0013)0.0246 0.0000 0.0013 Conservation Collier 1061 0.2096 0.1984 (0.0112)0.0553 (0.1543)(0.1431) Subtotal County Wide 3.2449 3.0781 (0.1668)3.0906 (0.1543)0.0125 Collier County, Florida Millage Rates Based on July 1, 2025 Taxable Value