Nassau County Board of County Commissioners Winter Strategic Session

Nassau County Board of County Commissioners Winter Strategic Session, February 26, 2026, 9:00 a.m. Florida State College at Jacksonville 76346 William Burgess Blvd., Yulee, Florida Roll Call Present: Chair Alyson R. McCullough, Commissioners A.M. "Hupp" Huppman, Klynt A. Farmer, John F. Martin, and Jeff Gray. Also Present: Denise May, County Attorney; Abigail Jorandby, Deputy County Attorney; Elizabeth Moore, Assistant County Attorney; Taco Pope, County Manager; Marshall Eyerman, Assistant County Manager; Robert Companion, Deputy County Manager/County Engineer; and Melissa Lucey, Recording Secretary Official Agenda Summary: WS250313 - 9:02 a.m. Chair McCullough called the meeting to order and led the Invocation and Pledge of Allegiance. Mr. Pope provided an overview of the agenda for the two-day meeting. Public Comments: Jacque Osbourne, Zach Terry, Mary Hester and Michelle Bedecarne came forward to provide public comment. Presentation: Mr. Pope presented the 2025 Situational Reports, which provides projections for the County, tracks residential development, and helps identify land for the Conservation Land Acquisition Management (CLAM) program. He noted that the data reflects strong civic engagement, which played a crucial role in developing the Vision 2050 Growth Plan. He mentioned that the County will be updating the Future Land Use Map (FLUM). Mr. Pope provided the latest population growth estimates from the Bureau of Economic and Business Research (B.E.B.R.) and that it is important for the County to plan for population growth, including providing a level of services (LOS) and maintaining quality of life. Public Comments: Honorable Chief Judge Lance Day for the Florida 4th Circuit Court requested assistance in restoring the Downtown Historic Courthouse Clock Tower. Presentation: Mr. Pope presented the 2025 Annual Report, which highlights the County's projects and departments. He provided a 260226 WSPS 1/9

brief overview of the Five-Year Strategic Plan Report , noting that in 2022, the County adopted its first Strategic Plan . Joshua MacBeth , Strategic Advancement , provided an overview of the process involved in adopting a new Comprehensive Plan . He stated that each Commissioner received an executive summary that includes a progress report highlighting that the County has an overall performance rate of 78 percent and that staff is finalizing the current interim Strategic Plan . He advised that in 2027 , the County will seek community engagement for the next Five - Year Strategic Plan. Mr. MacBeth noted that each of the Commissioners received a binder outlining projects , targets, and initiatives . He noted that the next goal is to introduce key performance indicators to measure their impact on the County and its effectiveness. Mr . Pope summarized that the County has adopted the 2050 Vision Plan and is halfway through the Comprehensive Plan which will implement the 2050 Vision Plan. He mentioned that the aim is for the County to adopt a new Five-Year Strategic Plan by early 2028, to cover the periods from 2028 to 2032 . The Board recessed at 9:37 a.m . , and reconvened at 9:45 a.m. Presen t atio n : Mr . Pope presented the Fiscal Accountability and Transparency Report , explaining that this document was prepared for the General Fund . He informed the Commissioners that each of them had received a hard copy of the report and that the County's adopted budget for the Fiscal Year 2024/2025 that totaled $196 million. He provided an overview of the budget, the budget planning process, and the evolution of the County's General Fund from Fiscal Years 1920 to 2024/2025. He reviewed the Nassau County ' s proposed General Fund for Fiscal Year 2024/2025 according to the index and the State of Florida's differences between the index and actual budget. Mr . Pope clarified that the actual General Fund budget and provided a brief analogy, noting Nassau County does not have a General Fund budget of $196 million . He reviewed the concept of the Administrative State , and the State of Florida's model for what constitutes an efficient local government in terms of staffing for Fiscal Years 2021 to 2025/2026. He noted that Nassau County exceeds that standard due to its investment in public safety and the County has reduced staff growth in other areas to balance this investment . He stated that the limitations of the State of Florida's model do not account for the needs of rural transitioning 260226 WSPS 2/9

counties. staff at He provided a brief overview the BOCC, noting that the of the non-public safety County is growing at a responsible rate based on citizens' demands. Mr. Pope stated that the Chief Financial Officer's (CFO) findings of Nassau County budget is incomplete, as it overlooks the opportunity to recognize a County government that closely aligns with the standards for efficient local government as outlined in the State of Florida CFO's budget index. A brief discussion took place regarding the previous year's budget audit and the potential impacts of the proposed Property Tax Reform. Mr. Eyerman then came forward to discuss the budget development process. He reviewed the budget for Fiscal Year 2024/2025, 2025/2026, and 2026/2027. He discussed the proposed Property Tax Reform and noted that Ad Valorem taxes are the County's largest and most stable source of revenue. Mr. Eyerman providing an overview of the Transportation and Municipal Services Taxing Units (MSTU) funds, and House Bill 203 (HB203). He indicated that additional workshops would be conducted to discuss the budget process, and staff will continue to monitor the Legislation and unfunded mandates. Mr. Eyerman informed the Board that County departments were asked to review their budgets for possible reductions. He provided a brief overview of budget planning, covering state mandates, inflation, and factors such as increasing demands due to population growth, levels of service (LOS), and facilities. He discussed a budget philosophy focused on revenue and provided an overview of the five years of millage rate reduction. Next, Mr. Eyerman reviewed the budget guidelines related to budget cuts. After a brief discussion, the Board reached a consensus directing staff to ask the Constitutional Offices to submit their ten ta ti ve budgets by May 1, 202 6. He continued to review additional budget i terns, including employee heal th insurance and proposed staffing needs. In conclusion, he provided a summary of the County's Financial Policies. Mitch L. Keiter, Clerk of Courts/Ex-Officio Clerk, highlighted the strong relationship established with the BOCC through regular meetings and effective communication. In addition, he confirmed that the fiscal budget report is accurate based on the auditing process. The Board recessed at 11:29 a.m., and reconvened at 11:36 a.m. 260226WSPS 3/9

Presentation: Mr. Pope discussed the Capital Improvement Plan (CIP) by providing an overview of long-term capital planning. Mr. Companion addressed the National Highway Construction Cost Index (NHCCI), noting an increase in costs due to inflation and local data indicates a greater increase in specific areas: the Pavement Management Plan (PMP) has risen by 79.45 percent, building construction costs have increased by 51. 90 percent, Fire Rescue unit costs have gone up by 66.48 percent, and Fire Engine expenses have risen by 77 percent over the past five years. He provided updates on the current CIP which include the following: NC Fire Station 70 and 90 replacement; William Burgess Boulevard extension; Pages Dairy and Chester intersection improvements; Amelia Island Parkway Trail; William Burgess and State Road 200 intersection improvements; Amelia Island Parkway and Buccaneer Trail roundabout; Westside Regional Park; Yulee Regional Park; Blackrock Cove Park; Animal Resources Center; County Road 107 and State Road 200 intersection improvements; and County Road 121 safety improvements. Following a brief discussion regarding County Road 121, the Board reached a consensus to support a Maintenance of Traffic (MOT) change order to address safety concerns related to the project. Mr. Companion continued the updates on the current CIP for the following: Amelia Island Trail (AIT) - Will Hardee Road, Sadler Road and South 14 th Street Trail; US 301 (State Road 200) and Crawford Road intersection; Pratt Siding Road improvements; new I-95 Interchange; County Road 108 extension; Public Safety Training Facility; Fire Station 30 replacement; Fire Station 20 living quarters; Westside Government Annex; and Callie's on the River. A brief discussion was held regarding Callie's on the River, and the Board reached a consensus to add it as a candidate for complete buildout in the CIP for that location. Mr. Companion provided an update on the 500 Year Storm Drainage Projects, stating that two out of the seventeen projects are still incomplete. He stated that an additional funds is required to complete the improvements on Barnwell Road and Sea Hawk Place. Following a brief discussion, the Board reached a consensus to support both projects. Mr. Companion indicated that the CIP currently estimates project savings of $1. 8 million, aiming to allocate these funds to other CIP projects that need financial support. He recommended considering a cash allocation of $ 6. 9 million for additional projects. 260226 WSPS 4/9

The Board recessed for lunch at 12:44 p.m., and reconvened at 1:50 p.m. Presentation: Mr. Pope presented a Fire Rescue video made by the Communications Team for a series on capital investments, noting that these videos will be shared with the public. Brandy Carvalho, Strategic Advancement, provided a brief discussion regarding animal services programs and addressed potential offerings from the NCAS. Mr. Pope discussed the allocations of cash carry forward and provided a brief overview of the following projects under consideration: Tax Reform LOS Offset; William Burgess and State Road 200 intersection improvements; 14 th Street and Will Hardee Trail; Westside Campus; Historic Courthouse Clock Tower; drainage projects; Public Safety Communication Tower maintenance; Public Safety Training Complex; Yulee Regional Park; and July 4th Fireworks celebration at the Fairgrounds. He mentioned that the staff is seeking guidance on the cash forward allocations, and it was the consensus of the Board to move forward with those recommendations. Mr. Eyerman clarified that Callie's on the River would have three phases and would be considered a candidate for the unfunded CIP. Mr. Pope stated that the staff will prepare the cash carry-forward documentation and present it to the BOCC for further consideration. Next, Mr. Pope addressed the reduction in millage rates and the reallocations. He explained that the recommendations included a total reduction of 3.22 percent in the millage rate charged by the BOCC. This reduction would consist of a 0.0531 decrease in the Capital Finance millage rate and approximately a 2. 75 percent decrease in the rates for General Government, Transportation, and MSTU. He also recommended scheduling a BOCC workshop to review LOS reductions that would help meet revenue projections. It was the consensus of the Board to move forward with those two i terns. Additionally, Mr. Pope addressed how the staff would prepare their budget documents for review. He recommended maintaining a flat budget with no increase from the Fiscal Year 2025/2026 budget, while also providing an option for a ten percent reduction from the approved budget. He emphasized that there would be a parameter which would ensure it does not lead to deferred maintenance or a reduction in the level of service, which shall be clearly defined. It was the consensus of the Board to move forward with that 260226 WSPS 5/9

recommendation. Mr. Eyerman addressed the Constitutional Offices and reminded the Board that there is a clear direction regarding the budget, including a reduction in mileage. However, he recommended that staff reach out to the Constitutional Officers to gather feedback on a potential resolution requiring their tentative annual budget to be submitted by May 1 st each year. Mr. Pope stated that an additional recommendation is to prepare a resolution for the BOCC to consider. This resolution would require the Constitutional Offices to submit their annual budgets by the May 1 st deadline. Additionally, a letter should be prepared for the BOCC Chair's signature, expressing that the budget increase should not exceed (NTE) five percent over the adopted budget for Fiscal Year 2025/2026. He also recommended that these offices identify options for a ten percent budget reduction. It was the consensus of the Board to move forward with that recommendation. Ms. May highlighted the upcoming 2026 Legislative Sessions and provided a brief overview of several high-priority bills currently under review and potential impacts to the County. Kathy Freeman, Economic Resources, addressed a positive economic development initiative. She presented two approaches to economic incentives: the Economic Development Grant (EOG) and the Nassau Resources for Independent Small Business Expansion (RISE). She outlined the purpose, core eligibility requirements and incentive tiers of the EOG, and provided an overview of the RISE Business Expansion program, including its funding structure, eligibility criteria and approval process. Mr. Pope advised that these programs are designed for small businesses seeking to expand within the County, which will help offset permitting and regulatory fees. He explained that there is a recurring funding mechanism that does not require any additional taxes to be levied to fund the three- year pilot program and he stated that staff are seeking directions on whether the Board would like to pursue it. The consensus of the Board was to move forward. The Board recessed at 3:14 p.m., and reconvened at 3:20 p.m. Presentation: Mr. Eyerman addressed the towing rates for wreckers, mentioning that there was a discussion during the last WSPS meeting. He noted that, according to Florida Statutes, the County 260226 WSPS 6/9

is permitted to set maximum wrecker rates . Prior to 2020 , the County adhered to the rates established by the Florida Highway Patrol. However, in 2020, the County increased and established its own rates through an ordinance . He provided a brief overview of the County ' s wrecker rates , which vary based on vehicle classification and additional fees compared to Duval County. Mr. Eyerman stated that the County received a request from the wrecker service provider to increase the current rates by 25 percent, based on the applied inflation escalator. He advised that the County could choose to maintain current rates, raise them, or implement an annual consumer price index (CPI) . After a brief discussion, it was the consensus of the Board to increase the current rates by 25 percent and to review them biannually . Elizabeth Backe, Planning Department, requested guidance from the Board regarding the discrepancies between the Future Land Use Map (FLUM) and zoning for the William Burgess District (WBD). She pointed out that a similar process was provided to the Timber to Tides District Overlay (T2TDO) for seven months following its adoption . Ms . Backe noted that if the County were to extend this process to the properties in the WBD, the estimated cost would be approximately $56,000 . 00, covering 18 rezoning requests and 11 comprehensive plan amendments to the FLUM. It was the consensus of the Board to offer this service to the WBD . Next , Ms . Backe then addressed T2TDO, highlighting that there is no specific category for service uses . She explained that the LDC includes service uses within certain zoning districts and emphasized the need for clarification that service establishments are intended to be located within the T2TDO corridor. She advised that a correction be made by updating the use table for T2TDO in Article 44 of the LDC. After a brief discussion, it was the consensus of the Board to support updating the use table for the T2TDO in Article 44 of the LDC. Ms. Carvalho mentioned that, as a condition for receiving Florida State aid funding, the Board of County Commissioners (BOCC) approved the Nassau County Public Library System (NCPLS) Strategic Plan last year. This plan aims to create a systematic schedule for weeding books based on circulation data and to update library policies following best pract i ces, as endorsed by the BOCC. After 260226 WSPS 7/9

a brief discussion regarding book catalog , she addressed the Library Advisory Board , providing an overview of its members and their terms, along with comparisons to other counties. The Board reached the consensus to set the Library Advisory Board members' terms to four years , aligning them with their BOCC commissioners. Additionally , to remain at seven members , including two members serving at large . Ms. Carvalho discussed the Imagine Nassau fundraising initiative connected to Ordinance 2026 - 008 . She mentioned that the Ordinance could provide additional criteria for a facility naming sponsorship program , which would allow individuals or organizations to temporarily name designated county facilities in exchange for monetary or in-kind contributions. Ms . Carvalho highlighted that the first campaign would focus on the Westside Regional Park; however, the Ordinance will need to be updated and presented again for further consideration by the BOCC . After a brief discussion about the allocation of sponsorship funds, the Board reached a consensus to support updating the Ordinance for the criteria of the facility naming sponsorship program . Ms . Moore discussed proposed amendments to the NCAS Ordinance . She pointed out that a new Florida Statute has taken effect, strengthening the requirements for handling dangerous dogs under the Pam Rock Act. She explained that the proposed amendment would update the procedures for dangerous dogs to align with broader policies and objectives. Additionally , she mentioned that there are future policy questions she plans to present to the BOCC for further recommendations . Additionally , she mentioned that there are several updates that would include Trap - Neuter - Return (TNR) protocols and changes towards the license requirements. The Board agreed to proceed with the proposed amendments to the NCAS Ordinance. Ms. Carvalho provided an update on the new NCAS Campus . She stated that the County is on schedule with the engineering and design of the campus and briefly displayed conceptual and site plans, including the floor plans. She remarked that the estimated project cost provided by Shelter Planners of America (SPA) million to $39 million . She indicated that encompasses built-in animal equipment, loose 260226 WSPS ranges from $33 this estimate furniture , and 8/9

medical appliances; however, it excludes computer hardware, general office supplies, artwork, custom donor signage, and other loose items. She advised that the complete engineering and design plan, including the budget, should be finalized in October 2026. Ms. Carvalho provided an overview of the Conservation Lands Acquisition and Management (CLAM) Program. Dr. Taylor Clem, Strategic Advancement, presented updates regarding several projects, including the St. Mary's River Ranch; Piney Island Viewshed; Lofton Creek Viewshed; Greenway Trail Extension; and Atlantic to Okefenokee (A2O) Conservation Corridor. He stated that the total properties acquired for CLAM amount to 642 acres, while the non-CLAM conservation acreage totals 1,348 acres. Additionally, he noted that the combined conservation acreage for Nassau County's BOCC is 1, 990 acres. Furthermore, he specified that the length of the St. Mary's River Watershed Conservation has increased from 0.06 miles prior to 2005 to 3.95 miles since January 1, 2025. There being no further business, the Winter Strategic Planning Session (WSPS) meeting adjourned at 4:32 p.m. Approved on: April 13, 2026 Attest: Mitc,~ -Officio Clerk 260226 WSPS 9/9