School Board Meeting and Public Hearing - Tentative 26-27 Millages and Budget

Page 1 Minutes July 28, 2025 Special Meeting and Public Hearing - 5:30 PM Manatee County School District 215 Manatee Avenue West Bradenton, FL 34205 www.manateeschools.net Times Indicated Are Approximate Attendee Name Status Dr. Laurie Breslin, Superintendent Rachel Sellers, Deputy Superintendent of Business Services Willie Clark, Deputy Superintendent of Operations Derek Jensen, Deputy Superintendent of Instructional Services Cindy Spray, Chair Richard Tatem, Vice-Chair Heather Felton, Board Member Charles Kennedy, Board Member Chad Choate, Board Member Stephen Dye, Board Attorney Present 1) CALL TO ORDER Chair Spray called the Meeting to order at 5:30 PM. 2) DISTRICT VISION The District Vision was ready by Chair Spray. 3) PLEDGE OF ALLEGIANCE The Pledge of Allegiance was led by Vice-Chair Tatem. 4) APPROVAL OF THE AGENDA 4.1 Motion to Approve the Agenda RESULT: Adopted [UNANIMOUS] MOVER: Chad Choate SECONDER: Charles Kennedy AYES: Chad Choate, Cindy Spray, Heather Felton, Charles Kennedy, Richard Tatem 5) PUBLIC HEARING / NEW BUSINESS Chair Spray closed the Regular Meeting and opened the Public Hearing at 5:35 PM for the Board to hear presentation and comments regarding the 2026-2027 tentative millage rates and tentative budget and answer questions related thereto.

Page 2 5.1 Public Hearing Regarding the 2026-2027 Tentative Millage Rates and Tentative Budget Mrs. Rachel Sellers, Deputy Superintendent of Business Operations, provided the Board the following presentation: 2026-2027 Tentative Budget Hearing • Statutory Requirements and Timelines • Proposed Tentative Millage • Rolled-Back Rate • Proposed Tentative Budget • Adoption of Tentative Millage Rate • Adoption of Tentative Budget The Board asked questions and held discussion throughout the presentation. Seeing no comment from the public, Chair Spray closed the Public Hearing and reconvened the Regular Meeting of the School Board at 6:01 PM. 5.2 Approval of the 2026-2027 Tentative Millage Rates 5.2a. Motion to Approve Required Local Effort millage for fiscal year 2026-27 of 3.027 mills RESULT: Adopted [UNANIMOUS] MOVER: Chad Choate SECONDER: Heather Felton AYES: Chad Choate, Cindy Spray, Heather Felton, Charles Kennedy, Richard Tatem 5.2b Motion to Approve the Discretionary Operating millage for the fiscal year 2026-2027 of 0.748 mills RESULT: Adopted [UNANIMOUS] MOVER: Heather Felton SECONDER: Charles Kennedy AYES: Chad Choate, Cindy Spray, Heather Felton, Charles Kennedy, Richard Tatem 5.2c Motion to approve Additional Operating (Voted Levy) millage for the fiscal year 2026-27 of 1.0 mill. RESULT: Adopted [UNANIMOUS] MOVER: Charles Kennedy SECONDER: Heather Felton AYES: Chad Choate, Cindy Spray, Heather Felton, Charles Kennedy, Richard Tatem 5.2d Motion to approve Local Capital Outlay millage for the fiscal year 2026-27 of 1.5 mills. RESULT: Adopted [UNANIMOUS] MOVER: Chad Choate SECONDER: Charles Kennedy AYES: Chad Choate, Cindy Spray, Heather Felton, Charles Kennedy, Richard Tatem 5.2e Motion to approve Resolution 2026-001 adopting the fiscal year 2026-27 total millage of 6.275 mills. RESULT: Adopted [UNANIMOUS] MOVER: Charles Kennedy SECONDER: Chad Choate

Page 3 AYES: Chad Choate, Cindy Spray, Heather Felton, Charles Kennedy, Richard Tatem 5.3 Motion to approve Resolution 2025-004 adopting the fiscal year 2025-2026 Tentative Budget in the Amount of $1,671,372,839.00 RESULT: Adopted [UNANIMOUS] MOVER: Heather Felton SECONDER: Richard Tatem AYES: Chad Choate, Cindy Spray, Heather Felton, Charles Kennedy, Richard Tatem 6) ADJOURNMENT Minutes: There being no further business to come before the Board, Chair Spray adjourned the meeting at 6:08 PM. ______________________________ Cindy Spray Chairman NOTICE Any person who desires to appeal any decision made by the School Board with respect to any matter considered at the above-mentioned meeting will need a record of the proceedings, and for such purpose may need to ensure that a verbatim record of the proceedings is made, which record includes the testimony and evidence upon which an appeal may be based. School Board meetings are held in accessible locations. Auxiliary aids will be provided, upon written request received at least 48 hours prior to the meeting, to participants with disabilities.

1. CALL TO ORDER

2. DISTRICT VISION

3. PLEDGE OF ALLEGIANCE

4. APPROVAL OF THE AGENDA

1. Approval of the Agenda Amendments - added after publishing

5. PUBLIC HEARING / NEW BUSINESS

1. Public Hearing Regarding the 2026-2027 Tentative Millage Rates and Tentative Budget

- format update 7/27/26

2. Approval of the 2026-2027 Tentative Millage Rates

3. Approval of the 2026-2027 Tentative Budget

6. ADJOURNMENT

Agenda

July 28, 2026

School Board of Manatee County

Regular Board Meeting and Public Hearing - 5:30 PM

Walter Miller School Support Center

Board Room

Times Indicated are Approximate

1

>> Coming up, your own masks amenities, schools, >> Good afternoon, everyone. Welcome to our. JULY 28, 2026 school board regular meeting an public hearing all the meeting to order at exactly Five-thirty. I will read the district vision for a protocol for meetings and that is the school district of Manatee County will be an exemplary student, focus assist who system that develop life-long learners to be globally competitive. Would like to invite Dr Francis up to our podium to do our invocation for the evening. If you could please stand. Let us pray. Gracious and loving GOD. >> We pause at the beginning of this meeting to acknowledge that all wisdom understanding and good judgment come for me. As we stand on the threshold of a new school year. We give thanks for the opportunity to serve the children, families and employees of this community. We asked your blessing. On every decision that will be made in the days ahead. Grant this poor discernment to govern with integrity, courage to make difficult choices with compassion and humility to place the needs of students. >> Above all else. >> We lift up our teachers as they prepare their classrooms, our principals and staff as they prepare their schools. Our bus drivers, custodians, food service workers every employee whose work makes learning possible. Strengthen them for the year ahead and remind them that their daily efforts shape lives in ways that cannot yet be seen. We pray, especially for our students. Calm the anxious child entering school for the first time. Encourage the teenager wondering where they belong and inspire every learner to discover the gifts you have placed within them. MAY our schools be places? We're curiosity is nurtured. Difference is respected in every child, treated with dignity and hope. Lets the children, the parents, the Guardian's the caregivers, those who interest themselves to us every day. Give them pace with snow and strong partnerships with those who educate their children. Finally, the high this bore tonight that our conversations be marked by respect our disagreements by civility, our decisions by a steadfast commitment to the well-being and success of every student. Made the work we do here, strengthen our schools, enrich our community, in honor of the sake of responsibility entrusted to us Jesus name. We pray. >> Hey, man and now for take them. >> Thankfully in the bag. The United States of America Republican for which stands nation under GOD, indivisible, with liberty and for all. >> And you maybe see you. Thank you for Okay. That takes us item. 4.1 approval of the agenda amendments that were made. Over the last a day or 2. It's a move. Have a motion for approval. The agenda by MISTER Cho for the second by MISTER Kennedy. And that will happen to Probably. Yeah, MADAM CHAIRMAN, I'm a yes vote a Canadians. Very kid. And passes 5, 0, Okay. As soon as we open the regular meeting, I will now close regular meeting. >> And now we will open the public hearing. And I will now recognize Deputy Superintendent Business services. Sellers. >> Well, good evening, chair and board members. The purpose for tonight's meeting is to adopt the tentative millage rates for next fiscal year 2026. 27 and to adopt the tentative budget along with some statutory discussions that include the rollback rate. All right. State statute requires a specific schedule for the hearing days times of days that we can hold these hearings. The district's advertisement ran Friday on JULY. 24 in the Sarasota Herald for the requirements to advertised state statute in these hearings were going require to discuss the a percentage increase in mileage over the rollback rate needed to fund the budget and reasons the ad valorem taxes increasing and then the governor bodies must adopt the mileage rates first and then the budgets and separately. So there's more notifications that the state does require us to discuss in this meeting, the Millet rate adopted at final budget and cannot be higher than the rates. That's our tentatively adopted today at this hearing. There is a tentative budget. But that given its attached on the board copies were given to each of you, too. >> I don't know if any of you guys have those here today, but it is into the book as well, too. And then again, we're going to do the mileage votes first and then we go off to and we actually separately discuss each vote. Each village noted. All right. And then the same process continues for the final and that budget is presented to the board on SEPTEMBER 8. The the again, the mileage rates will be voted on separately. And then the final budget and then after. SEPTEMBER's final budget is when the budget amendment cycle starts all over again for the the fiscal year. All right. So this the millage rate trend. This too. Show to the mileage. Is that go back to 2018, 19 for this coming fiscal year. The total mileage rate is 6 point 2, 7, 5, The required local effort is 3.0 1, 0, and the prior period adjustment is 0, 1, 7, This then is a total of 3.0, 2, 7, for the required local effort. And to know this is purple line and you will see how it has been. The rate has been decreasing every year so far. The district is required to while the district doesn't have to levy required local effort, it cannot participate in the Florida education finance program. Fefp unless they are. Assessing that right. And on this presentation as required upper has requested at the preliminary budget workshop. We have added the states student fte at the bottom and this fte includes from the state, the tradition districts, districts, students, the fcs, which is the family Empowerment Scholarship students. That's the voucher students. And then also charter schools and one. And you can see how ft has been increasing year after year. I have a question for MISTER Gioia. >> Yeah, just actually just quick comment. You said it as we've seen. You can see obviously the public that hopefully will look at this eventually. See that the millage rate has gone down. And so what we're at 6.3 last year. Now at 6.0, 2, 7, 5 and a lot of times, especially the county government when they lower their mileage 0.2, 5, whatever it MAY be and the paper things goodbye. Loves it right when the mileage rates go down. Well, ours is too. And although we didn't really do anything to do that, we were dictated on what they would Still. It's going down and just want to make sure that public was aware. >> I think you'll see also on this slide. It does also show in comparison, the increase in the property values in Manatee County. And this year. It's 85.4 billion. Last year we had 80 Billion. Town. >> I know we ask you to do this all the time. But just for the clarification for the folks that are watching are hopefully going to watch. If you could explain why it is that our property values are going up in our millage rate is going down so they can understand why they. Across that way. Because I don't think understand. >> Right. So so that the rates that the district assess or, you know, adopts to have assessed. We see that rate go down. But when you take that rate and you multiply it by the property value, which increased, you will see an increase. And we try to show that a little bit more a few of those slides to. But the reason why the property taxes, your property taxes have increased for the school district taxes is because of the increase in the property values. MR. Taylor. >> Good evening that so so the number 5,000 and 34 you mentioned that. That includes scholarships for the state scholarship program. How does that money come wasn't included in our number. Does that money come to us and and then the kind of take it back where they just say, well, you would have that money. That money would be within your district. But for scholarships that are being given or how does that. I'm just curious how that money flow. >> So so that report does provide some information about that. The voucher student fte numbers when the actual funds come from the state through the fefp program. It includes the amounts that get dispersed to the district and the charter school students. But voucher peace actually does not flow through the district. We don't. And up writing a check back to somebody somewhere in regards to that. Okay. So it's the county is an accounting in those reports there. They're reporting that's the count of those voucher students. And when they get that financial information, they're disclosing that that's related to all of the students of Manatee County. But when it actually comes for an actual revenue cash flow that comes into the district, we don't see it. >> But charter schools reduces, right, correct. That it passes through to the charter schools we keep a 5% ministry to on the visit. The first 200 these are something like, there's that. It's not it's not all the way through the rest of the year. It's based on I 250, is a number. Don't have that right off the bat. >> so it's a it's a graduated type scale that ends up getting apply to that. We can get. They had at feet off >> But all uk. All right. >> All right. So this slide covers the fact that we have some Department of Education and Department of Revenue forms that require the reporting of the district's revenue at 96% collection rate and in other spots they want to and 100% of that particular value. The dr for 20 s that, we end up sending up to the state. That one reports it at 100%. But that tax at the notice of tax for the school capital outlay and the ese 5.24, those are required to be reported at 96 collection rate. So we just put this out to the public because you could be looking at some of the different forms and wonder why is that interest? You know, why is that revenue at reported that way? And this is just to show why it's. Different forms. Want different numbers. >> MR. Tatum has another question. >> Okay. Curious, George. >> So I know when I look at my tax form that comes from the tax people in the county. And so say if you by the here's your total amount. That's $10,000. If you pay by the state, though you only pay 96% because they want their money earlier. So I that and they can take it. And the right make interest off it. Or if you so if you pay by like one DECEMBER, you pay $9,600.96 percent. But if you wait till the up 10,000 so I'm just curious what your you MAY even know this, but between these 2 numbers, what is it? Is the amount of money we get somewhere between the 96% and the 100% because some people wait and pay 100% at the end of the the time frame and some people pay right the bat as usually somewhere in between there. >> Yeah, those forms are talking about are the ones that go with a 96% rate. But there is always an adjustment that might end up happening throughout the year. The you have to report these at the beginning of the year that way. But even as the year goes through that projection could change like the year that we had the hurricanes go through in 2024, we actually saw less than what had been expected to come in because people were forgiven on some of their their taxes for that. You know, they do the reconciliations for what ends up coming to the district and hopefully that 96% that gets record reported at least on those forms, hits close to the mark. >> It's probably in the budget book somewhere. And maybe you've already briefed this number. >> But >> what do we? What do we use like when we're setting up our budget and say this is how much money we have coming from these taxes. Do we use the 5.14, number? We probably don't use the 5.35 Number because people pay their taxes early. So >> we used that 96 collection rate a yeah. Okay. But that's all it. Thank you. Right now, the rollback rate so that rollback rate is the millage rate. That would be generated. That would generate the same amount of revenue that was received last year if it was applied to the current tax roll. Now, remember that tax? Well as higher this year. So it's it's required to be disclose and shown here that. Rollback rate is 6 0, 9, 9, 8, So the difference what is being assessed, what was assessed last year side last year's taxable value and the rollback rate is 2.8, 7%. All right. So this is the same and information as the last slide. So Tatum up on are. Did you have a question news back up? >> There you go. Right there. >> just been curious where that I guess I'm excited about You know, >> don't want wish life and a that sliding >> So think it is important for Us to understand how this works and who knows. Maybe schoolwork candidates are watching help them understand there. Took me 3 years to figure this out. The brightest sharpest knife in the drawer. But anyway, so what this means is that in red there that 6.0, 0, 0, 9, it is. That would be the mileage. The total mileage rate that we were that we would assess if we were to want to bring in the same amount of revenue that we brought in year. Right? Okay. Great. And the 2.7, the 2.8, 7 I was trying to do my calculator. Real quick is probably 6.0, 0, 9, 8, over. 6.0, 2, 7, The difference between 6 point there and then 8 6.2, 7, 5, is 2.7% Yes. So the so the new millage rate. Of 6.2, 7, 5, is 2.8 7%. Lower than the than the I'm sorry is higher than that. What we have 6.0, 0, 9, 9, 8, if we were wanting to bring in the same amount of money that we did last year, correct. >> And I want us to talk about that. So thank you very much for having us go through that. There you go. Time to Sorry for pen. All right. That's all ahead think you. >> Okay, I'm watching for you. Mine. It. >> All right. All right. So this slide is this is the same concept as a last slide. >> We broke it down by each of the mileage rates at that are applied to the district. Your capital outlay. That's the lci your sorry. The lci which is local Capitol local improvement. The local revenue is that voted one mill, your discretionary local effort. That's the point. 7, 4, 8, And then the required local effort that we have for this year. 3.0, 0, 2, 7, but these are the rollback rates that you would in comparison. Okay. So this slide demonstrates to someone that that tax effect of the property values. If there was no increase in the assessed value compared to the rollback rate. I kind show this slide every year, but it kind of puts it in perspective, maybe to someone's money. Now the next 3 slides is mileage resolution. This is what's reported on the state yes, the 5.24 And this is form that gets. Which one signs this one superintendent scientists, one, and we will send it to the Florida Department of Education. All right. So in summary, see, that MAY do ok the taxable property value, as I've mentioned before or as 85.4 billion. This resolution shows each millage rate and the taxes to be levied. It's informative to the board and the community. You see the school, the district school tax of 3 point. 0 to 7. That's the non voted. The district's school tax discretionary. The 0.7, 4, 8, that's also non voted. And then one mill, which is the additional voted mileage. Started. I can't move the slide. Hopefully go. All Now, the local capital improvement is 1.5 That is also and non voted mileage for a total of 2 point. A home on 2 points. This is SEPTEMBER 5, 5, I think my notes are. Point to point. So it's the couple moments 20 nations. It's 2.8 7% of Adam rollback rate point. Sorry. 2.8, okay. All right. Anyone have questions with I have MISTER Tatum. I think okay. Yes. Please go to >> are 8. So they're 3rd line. It's those career total proposed millage rate. 6 point. 2, 7, 5, And if we go down to. That's spotted her 12. So just thank you for that because we're going move on, though. This is total required mileage. 3.0, 2, 7, That's that's the same numbers are right. As what we look is what we look back on. Slide number with. >> no. This discussion on the rollback rate on slide 8 doubt. We have a total of the as 6.0 2, 7, 5, the esc is not doesn't have a line that's showing that total. It's got each of the pieces that make up the 6.0, 2, 7, 5, >> Okay. On on slide number 12 is what you're saying. Yes, okay. Well, 12 13. I was just confused by the number 3. It's a total required mileage. 3 pointer to 7 and then. On the previous slide and slide it. It's required mileage of. 6.2, 7, 5, But that's okay. >> Yet the 6.2, 7, 5 is all of them added together to go right. >> Thank That's all take. So clarify Ron Page 14, correct? Page 14 slide. 14. >> Okay. So this is summary page of the entire. Budget of the revenue that is budgeted to be used for the coming up fiscal year. This is, I believe, summarized in your budget book on Page when you add and have a conversation about your budget, what you're working, what your budget is to be working with you actually at the first column, which is your new revenue for the fiscal year. Plus, you're beginning fund balance into the fiscal year and then you add the transfers in column, which is the second column that gives Total of revenue that we are working with for the fiscal year 26. 27 to 1.0, 6, 7 Billion. Now notice it is split out by fund a big focus of what we bring to the board and discuss. We see a lot of is the General Fund and the Capital Fund. The General Fund is the one where when we I bring the budget to the board about the operating funds and we look at the General Fund Reserve and we stay within the board policy. The school fund balance policy to make sure we stay try our best to stay between the strategic and contingency percentage as set by the board. This year. We see the general fund making 35% of the budget, the Capital this year is larger than that general fund at 38% of the 3rd runner-up is the internal services at 10%. And the internal service fun holds or contains the health insurance fund and the Workers Compensation Fund. And special revenue as a reminder is where the grants are reported and then the debt service is where we what we used to record report the principal and interest payments on the district's debt. And then in the budget. But you'll also notice this discussion is broken out by the funds and the projection with this tentative budget expects to finish the fiscal year and JUNE 30 2027 with an ending fund balance of 51.1 million. Okay. And our last of evening is a comparison of. The changes that this tentative budget is showing from. When we brought to you, the preliminary general fund budget in the workshop at the end of JUNE. A big part but occurred in the payments or expenditures and revenues that were recorded in tentative budget is a result the Wiese. Second cow that was received by the district for the 26 27 fiscal year. We actually received it a week and a half ago. So we had hurry up before we could Bring to the board for approval. That ad that ran last Tuesday to get some of changes in saw highlight the budget from the pre preliminary workshop tend to this tentative budget. The expenditures decreased 3.7 million. And we saw a decrease in the revenue of 13 Million. And 13 million is essentially at a major part is due to the change in the states net funding to the district. Also some some of the other material changes related to assignment of programs also related to the estimated carryforward assignment programs. We had some charter school student fte adjustments. We had some the ese behavioral specialist had some grant salaries into the general fund. And then we some reductions to their liability insurance premiums and also some reductions related to transportation allocations kick. As This is slightly cricket of the topic. But said the fdle. >> the oea second count changes were released. Why are we getting second count changes when we're about to start the new school year. >> This it typically does >> After the conference report was timing any earlier than usual? No, it's pretty much they have to statute, provide the required local effort. And second count by JULY 19, ok? And that's when we got it day early. Yeah, but action was to the 19. We got Friday instead of on Sunday. That's nice. >> Pardon my flights are for a second floor and kind of slipped out so this is the if I'm understanding this correctly, it says that this is the 26 27 0nd count. >> Right. The first one is the conference report that came MAY. All right. So the conference report could be a first count. >> Okay. It always throws me off. And we say this is the second count the school year hasn't started yet. I'm used to the count being you like, you know, OCTOBER when we're counting kids that are in seat. So that's always throws me off. Yes. So okay. I just knew that cleared by. Thank you. >> guys. That's what I have for the presentation. For this evening. >> Thank All right. And now I will ask there are any members of the public that would like come forward before I close. The public hearing portion of Army. MADAM I'm so sorry, MR. Tatum, go ahead. >> As one of think you're in their stuff from the 4 years that I've been on the board of been through this 4 times and I'm never going to bed at night wondering about the finances of the district ultimately the superintendent herself make decisions about spend the money. But I know there was a lot of turmoil during. The covid years, so to speak. Those lot of extra money coming That was a lot of extra money going out. Other districts have difficult in that area, you know, trying to what we like call land that plane as we come out of the covid during this tough really done a good job and always felt like you're competent. You know you're doing and you have answers to my questions. So I guess and the 4 years I've been here, I don't go to bed at night wondering whether we're going to I'm going to wake up one morning you're going to tell me where in the redder we're going to go bankrupt, that we have to turn off the air conditioning, all the schools or something like that. So just congratulations. There's that. Thank you. Thank you. Thank Welcome. That's all I >> Any other board members? No public comment. So. I will close the public And now I will open the regular me. >> And we are on item number. Approval of tentative mileage. Right? So said a 2.1 We're going to 2 Superintendent. Looking from okay, I'm sorry. Looking for a motion our ally. >> Some of which is if you look on your page 9 of your. >> Presentation. The last column overs for we're going to start on the agenda. I have a motion to approve rally at 3 to 700. I will second. And I have a second. I And we will wait on app to pull up far. >> Voting >> We are CHAIRMAN. Is we're still off, ok, MR. Kennedy is Thank you for that board that done. We are be approval of the Dist discretionary operating millage. For fiscal year 26. 27.7, 4, 8, I will move through that second. We have a motion by MISS Walton with a second. I MISTER Kennedy. I don't see anyone let up. I think we've all been through. Program here. MADAM Chair, as you want me to recommendations related to these. >> Sure missions. I recommend that the board approved the discretion operating millage for the fiscal year 2026. 2027. >> 0.7, 4, else. We have motion and the second. My notes are and loose on sorry, Superintendent. I did not no worries MR. That passes 5, 0, Now we're on to. To Point c superintendent. I recommend that the board approve the additional operating voted. Levy mileage for the fiscal year 2026. 2027 1.0 Mel. A motion by MISTER Kennedy, a second by MISS Felton. I don't see board members led up to speak. So will move on to the vote. And that passes 5, 2, 0, Item, 2 Point b. I recommend that the board approved the local capital outlay millage for the fiscal year 2026. 2027 of else. A motion by MISTER Cho with a second by MISTER Kennedy. I see no board members led up to comment. And that vote will pass Sorry. That's alright. I'm a yes. 5 to 0. 2 Point superintendent. I recommend that the board approve the resolution. Number 2026 Dash, 0, 0, 1, adopting the fiscal year 2026. 2027 total mileage 6 point 2, 7, else. Some of it. I ha