{"id":19922,"date":"2025-09-29T08:25:51","date_gmt":"2025-09-29T12:25:51","guid":{"rendered":"https:\/\/www.collierclerk.com\/?p=19922"},"modified":"2026-01-20T12:59:29","modified_gmt":"2026-01-20T17:59:29","slug":"19922-2","status":"publish","type":"post","link":"https:\/\/app.collierclerk.com\/collierclerkcom\/19922-2\/","title":{"rendered":"Final Budget Hearing FY 2025-2026"},"content":{"rendered":"<p class=\"cvGsUA direction-ltr align-justify para-style-body\"><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">On September 18, 2025, the Collier County Commissioners adopted the County\u2019s FY 2025-2026 Budget for the period from October 1, 2025, to September 30, 2026. Setting millage (tax) rates and adopting the annual budget are arguably among the most important policy decisions the Board of County Commissioners makes each year.<\/span><\/p>\n<p class=\"cvGsUA direction-ltr align-justify para-style-body\"><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">The amount of taxes due on a property are a function of the tax rates (set by the BCC and other governmental bodies) and the valuation of a property (as determined by the Property Appraiser after adjusting for any eligible exemptions).<\/span><\/p>\n<p class=\"cvGsUA direction-ltr align-justify para-style-body\"><strong><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Key tax rates approved by the BCC are for services provided on a county-wide basis. These include the following:<\/span><\/strong><\/p>\n<p class=\"cvGsUA direction-ltr align-justify para-style-body\"><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">\u00b7 General Fund (i.e., law enforcement, elections, road maintenance and library service)<\/span><\/p>\n<p class=\"cvGsUA direction-ltr align-justify para-style-body\"><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">\u00b7 Water Pollution Control (approved by voter referendum)<\/span><\/p>\n<p class=\"cvGsUA direction-ltr align-justify para-style-body\"><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">\u00b7 Conservation Collier (purchase of undeveloped land for conservation).<\/span><\/p>\n<p class=\"cvGsUA direction-ltr align-justify para-style-body\"><strong><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Important budgetary terms to understand are as follows:<\/span><\/strong><\/p>\n<ul>\n<li><strong><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Millage Neutral <\/span><\/strong><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\"><strong>\u2013<\/strong> This means to keep the millage (tax) rate the same as that of the previous year. As such, any increase in tax revenue would come from increases in the assessed value of property, new construction, and improvements to existing properties. .<\/span><\/li>\n<li><strong><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Rolled-Back Millage Rate<\/span><\/strong><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\"><strong> \u2013<\/strong> This is the millage rate, based on the current year\u2019s taxable value, exclusive of new construction, that generates the same amount of property tax revenue collected in the previous year. The rolled-back millage rate represents a no tax increase scenario.<\/span><\/li>\n<\/ul>\n<p class=\"cvGsUA direction-ltr align-justify para-style-body\"><span style=\"text-decoration: underline;\"><strong><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-underline text-strikethrough-none\">Millage History<\/span><\/strong><\/span><\/p>\n<p class=\"cvGsUA direction-ltr align-justify para-style-body\"><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">The following chart summarizes the General Fund millage history, the percent increase above or below the rolled-back millage rate, and the adopted General Fund tax revenue from FY 2007 through FY 2026.<img loading=\"lazy\" decoding=\"async\" class=\"wp-image-19923 alignright\" src=\"https:\/\/www.collierclerk.com\/wp-content\/uploads\/Picture1-5-264x300.png\" alt=\"\" width=\"310\" height=\"352\" srcset=\"https:\/\/app.collierclerk.com\/collierclerkcom\/wp-content\/uploads\/Picture1-5-264x300.png 264w, https:\/\/app.collierclerk.com\/collierclerkcom\/wp-content\/uploads\/Picture1-5-901x1024.png 901w, https:\/\/app.collierclerk.com\/collierclerkcom\/wp-content\/uploads\/Picture1-5-132x150.png 132w, https:\/\/app.collierclerk.com\/collierclerkcom\/wp-content\/uploads\/Picture1-5-768x872.png 768w, https:\/\/app.collierclerk.com\/collierclerkcom\/wp-content\/uploads\/Picture1-5.png 1214w\" sizes=\"auto, (max-width: 310px) 100vw, 310px\" \/><\/span><\/p>\n<p class=\"cvGsUA direction-ltr align-justify para-style-body\"><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">The economic downturn, later known as the Great Recession began at the end of 2007. In response, the Board lowered the General Fund millage rate in FY 2008, and through FY 2013 levied a General Fund millage rate below the rolled-back rate (representing no tax increase). During this period, there was deferral of capital maintenance to help mitigate the reductions in tax revenue ($260.5M in FY 08 to $208.9M in FY 13). The tax reductions were implemented to assist property owners in a period of great economic uncertainty.<\/span><\/p>\n<p class=\"cvGsUA direction-ltr align-justify para-style-body\"><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">From FY 2014 through FY 2023, the Board approved millage-neutral tax rates to begin addressing deferred capital maintenance and to replenish reserves used for hurricane recovery efforts.<\/span><\/p>\n<p><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">The Board then reduced the General Fund millage rates in FY 2024 and FY 2025 to the rolled-back rates to provide tax relief to the public. Commissioners noted that the General Fund savings associated with levying the rolled-back rate rather than millage neutral rates during that two-year period amounted to $133.9M.<\/span><\/p>\n<p class=\"cvGsUA direction-ltr align-justify para-style-body\"><span style=\"text-decoration: underline;\"><strong><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-underline text-strikethrough-none\">Public Discussion of the FY 2026 Proposed Millage Rates<\/span><\/strong><\/span><\/p>\n<p class=\"cvGsUA direction-ltr align-justify para-style-body\"><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">An essential component of the budget process is the two (2) public hearings on the proposed budget. Florida Statutes require that the BCC take public input on the proposed tax rates and the public prior to adoption.<\/span><\/p>\n<p class=\"cvGsUA direction-ltr align-justify para-style-body\"><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Commission debate centered on the merits of adopting a millage neutral budget versus one that fell between millage neutral and rolled-back. Persuasive discussion ensued citing future challenges including aging buildings in need of replacement, stormwater and road funding shortfalls, and the necessary maintenance associated with operating over $2B in governmental capital and infrastructure assets. Given these unmet needs, the Board adopted the budget at the millage neutral tax rate.<\/span><\/p>\n<p class=\"cvGsUA direction-ltr align-justify para-style-body\"><span style=\"text-decoration: underline;\"><strong><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-underline text-strikethrough-none\">Future Outlook<\/span><\/strong><\/span><\/p>\n<p class=\"cvGsUA direction-ltr align-justify para-style-body\"><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">The Board of County Commissioners adopted the following Mission Statement for Collier County government: &#8220;To deliver high-quality and best-value public services, programs, and facilities to meet the needs of our residents, visitors, and businesses today and tomorrow.\u201d<\/span><\/p>\n<p class=\"cvGsUA direction-ltr align-justify para-style-body\"><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">As noted in the Mission Statement, meeting the needs of residents, visitors, and businesses has components of an immediate need (today) and perhaps, more importantly, a longer-term need (tomorrow). This suggests that governmental decision-making needs to have a focus on the horizon that extends beyond the immediate short-term needs. A longer-term view with an emphasis on fiscal sustainability is important in maintaining a diversified local economy, developing an available and well-trained workforce, and securing a stable population base.<\/span><\/p>\n<p class=\"cvGsUA direction-ltr align-justify para-style-body\"><strong><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">There are many factors that impact long-term fiscal sustainability including the following:<\/span><\/strong><\/p>\n<p class=\"cvGsUA direction-ltr align-justify para-style-body\"><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">\u00b7Unpaid Advances\/Loans from the General Fund<\/span><\/p>\n<p class=\"cvGsUA direction-ltr align-justify para-style-body\"><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">\u00b7Property acquisition by non-taxpaying entities<\/span><\/p>\n<p class=\"cvGsUA direction-ltr align-justify para-style-body\"><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">\u00b7General Fund subsidy of Stadium Sports Complex operations<\/span><\/p>\n<p class=\"cvGsUA direction-ltr align-justify para-style-body\"><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">\u00b7Aging Infrastructure and the sunset of the Infrastructure Sales Tax<\/span><\/p>\n<p class=\"cvGsUA direction-ltr align-justify para-style-body\"><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">\u00b7Non-sustainable Operations &amp; Maintenance (O&amp;M) Funding<\/span><\/p>\n<p class=\"cvGsUA direction-ltr align-justify para-style-body\"><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">\u00b7Increases in water and wastewater Rates<\/span><\/p>\n<p class=\"cvGsUA direction-ltr align-justify para-style-body\"><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">\u00b7Unfunded and underfunded program areas such as the Road program and Stormwater<\/span><\/p>\n<p>Each of these areas must be reviewed for future sustainability decision making.\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>On September 18, 2025, the Collier County Commissioners adopted the County\u2019s FY 2025-2026 Budget for the period from October 1, &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"Final Budget Hearing FY 2025-2026\" class=\"read-more button\" href=\"https:\/\/app.collierclerk.com\/collierclerkcom\/19922-2\/#more-19922\" aria-label=\"Read more about Final Budget Hearing FY 2025-2026\">Read more<\/a><\/p>\n","protected":false},"author":19,"featured_media":19518,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-19922","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-and-announcements","infinite-scroll-item","generate-columns","tablet-grid-50","mobile-grid-100","grid-parent","grid-25","resize-featured-image"],"_links":{"self":[{"href":"https:\/\/app.collierclerk.com\/collierclerkcom\/wp-json\/wp\/v2\/posts\/19922","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/app.collierclerk.com\/collierclerkcom\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/app.collierclerk.com\/collierclerkcom\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/app.collierclerk.com\/collierclerkcom\/wp-json\/wp\/v2\/users\/19"}],"replies":[{"embeddable":true,"href":"https:\/\/app.collierclerk.com\/collierclerkcom\/wp-json\/wp\/v2\/comments?post=19922"}],"version-history":[{"count":9,"href":"https:\/\/app.collierclerk.com\/collierclerkcom\/wp-json\/wp\/v2\/posts\/19922\/revisions"}],"predecessor-version":[{"id":20055,"href":"https:\/\/app.collierclerk.com\/collierclerkcom\/wp-json\/wp\/v2\/posts\/19922\/revisions\/20055"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/app.collierclerk.com\/collierclerkcom\/wp-json\/wp\/v2\/media\/19518"}],"wp:attachment":[{"href":"https:\/\/app.collierclerk.com\/collierclerkcom\/wp-json\/wp\/v2\/media?parent=19922"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/app.collierclerk.com\/collierclerkcom\/wp-json\/wp\/v2\/categories?post=19922"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/app.collierclerk.com\/collierclerkcom\/wp-json\/wp\/v2\/tags?post=19922"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}