Special Meeting - Approval of Tentative Millage and Budget

1. CALL TO ORDER

2. APPROVAL OF THE AGENDA

3. PRESENTATION

4. PUBLIC HEARING / NEW BUSINESS

1. Public Hearing Regarding the 2025-2026 Tentative Millage Rates and Tentative Budget

2. Approval of the 2025-2026 Tentative Millage Rates

3. Approval of the 2025-2026 Tentative Budget

5. ADJOURNMENT

Agenda

Public Hearing Regarding Tentative Millage Rates and Tentative Budget

July 29, 2025

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

it and to see campus. >> For our career exploration program. So we invite to rising 11th and creators to attend both campuses. They sign up for 2 or 3 programs that they're interested in and they get to shadow be immersed in that program for the day. I want to everything that we see has offered kind all the different programs the school's and all the great people on so tight. A problem. How everything works around here. It's important for students. 2, 0, Explore all of their We have students, obviously that want to go on to a four-year university, a two-year university. But we also want to highlight the technical college and all the great careers that the technical college prepares you for. Going to the culinary one next year for my senior year doings the first one. And then taking him to and the second one I did, it is like for Mary and we're cooking. >> They get to see what the expectations are see what they actually would be doing in the program. And some MAY say this is not what I expected and not something I'm interested in for it. It really keeps their interest even more. So if they are undecided between a couple of program, they were able to see both and then helps them decide which way they want to go. It's really this opportunity to come learn how things work and what the forces would be like. What's involved with the program. And it kind opens your eyes up to lot and >> careers that people are thinking about. So it's kind of. You know, showing you another side of things. Another way to do things. Great feeling to. See students come in and we know what they want to do that then after their first day, come in and fighting to talk about it to see that passion ignited in them. >> It's a great feeling. >> Good evening, everyone. Welcome to the JULY 29th 2025. Public hearing guarding the tentative millage rates in tentative budget. One official called this meeting to order pass it over to Pray for our vision and location. >> Good evening. The school district of Manatee County will be exemplary student, focused school system that develops lifelong learners to be go overly competitive. I'd like to invite my Pastor Sam right here from West Bradenton Baptist Church to do the invocation. Please, right? We'll do the pledge right after as well. Thank you for the opportunity to pray. >> Heavenly Father, I thank you for this evening. And I ask that you grant your wisdom each of these board members where there are many children represented in this community. And the like. No, this is a big ask. Pray that each and every child thrives in every school represented here that families are safe, secure, healthy and good. Ask for your blessings upon tonight's meeting. And it's in your son's name, Jesus. I pray. And think. In the >> pledge allegiance to the flag of the United States of America and to the Republic for which it stands. When we mention under indivisible, with liberty and justice for all. Thank you. MAY be seated. >> All right. For those of us could be for get to the meeting. Part. I do want to get approval of the agenda. For tonight. There was no agenda amendment so we can go ahead and vote on the approval of the agenda. >> Emotions, embodiment of emotion. And I it all second for fun. For I think I'm on the right Somebody motion. Yes, >> Yeah, I think I'm in the right 5, 35, 30 pm summer. You live, the motion. That there. >> I see motion. I don't see a second kind of stay So we're good. Don't see at box to vote yet. There it is. Working have a long day it has and that a judge has approved 5 to 0. Case over bodies. Never been in this in this. Meeting with attended millage intended budget. Just give me some gap. Going to be some presentations. Going to be some recommendations. It's not like a normal meeting. So just a you are now 4 warn so I'm going to close this meeting and open up the public meeting. Your public comments regarding the 2025 2026 final mileage rates and final budget unanswered questions related there, too. So I do have some public comment this evening is signed up for the meeting. Paulina Perez and Jack Lawrence. Well, in its first and then jet. One or here for the 5.45 Coming? >> Not to be senator. There's an agenda >> you want on for this one of the next one. What about the budget? >> general. >> Okay. So it's a next the >> will Any body in the public that wants to speak. Can because this is a public hearing. >> So seeing no one jumping up, excited the running to the >> Keep it open will go to sellers for the presentation. >> with me today, I and Aldi deputy superintendent of operations and Gina millennia, budget director. Okay. The purpose today's a public hearing at this is to adopt the tentative. >> Mileage tax rates for the school year 2025. 26. Let's win. Advancing end and us to secondly or second to adopt the tentative budget for the fiscal year as well. Now after the tax collector noted after the tax collector notifies the taxpayers of the tax in the county at the SEPTEMBER 9 board meeting. That's where the board will adopt the final millage and budget for fiscal year 2025. 26. JULY 19 we did certified the adjusted Rld, which I'll be discussing further in the presentation. So there are several notification requirements required by state statute that drives this presentation. And this public hearing today, it's all related to the truth in millage or trim the advertisement and the exact wording size and format of that ad. Then there's also requirements related to the hearing for the millage rate and the budget to be transparent to the taxpayers. And that the advertisement for this district. It did run on Friday, JULY. 25 in the Sarasota Herald. Now also at the tentative budget hearing which the tentative was passed out last week when we had the meeting related to the advertisement. After tonight, the information goes to the property appraiser in the tax collector. The tax collector prepares at the proposed notice of the proposed millage is and sense that out to the taxpayers. And the final budget is scheduled for SEPTEMBER 9. The mileage rate is voted on separately and first. And then the final budget is adopted. All right. This is a display of the millage rate trends going back 2, 2018, 19 school year. Now a mill is one dollar for every 1000 in taxable value. And if we living, for example, $100,000 home, the tax would be $100. Now the hearing today for total mileage is 6.3, 0, 4, the r l e on the 19 actually was adjusted from the 3 0, 3, 2, to 3.0 3, 7, Then there was also a prior period of adjustment 0, 1, 9, which brings adjusted our l p to 3.0 5, 6, Now it had been declining year after year, but Purdy Owi this prior period adjustment extra levy due to the shortfall that was received by the district in the prior year. They'll be a slide that we discussed later on will be budget we show the budget at 96% of the collections in. There's a column that 100% this pat, this past fiscal year, we actually were closer to receiving just 94% instead of the 96. So hence, this is where you're seeing this prior period just meant that the State, 10 of >> So >> just just 4 interested community members. Could you identify? Could you Kyle local effort. Thank Could you define word I was looking for? So yes, okay. What does that require left with is that so if the district doesn't levy the required local effort district cannot participate in that. >> a Florida education finance program, the Fefp where we get the fefp funds. The legislature leases their first count at the end of their session the dollar hurt. The student assumes that the district will be laughing. That millage rate. Regards to the discretionary mileage and that's the point 7, 4, 8, now, if that is not levied student sorry, district's students would be a disadvantage because the district would still be required to pay the charter schools. Their share, even if the district chose not to. Levy, that particular village. Let's see. Anybody have a question on this page? I don't see anybody it. Okay. So this is a sly where I was talking show a comparison of what that 100% is of the race. Taxes 96% of which is what we base our budget on. Now, rollback rate. We're required to talk about this this higher this year than the proposed millage rate. This is the first time in quite a while that this has happened at this district. And this means that we are advertised for a budget hearing this year rather than a notice him tax increase. It's a lot to sit there, just for a second. If I can for public >> we're talking about to be raise 96% 100%. That is fraught. People actually pay. Who pay their taxes. They are tax bill wrecked right? Right. If we collect at 100% of everybody that pay their tax bills on time. This is what that 100% number us. What looked yesterday. I just want point that out for public. All right. Thank you. Still learning all of this. So I went and I believe I understand correctly. But I would like to confirm yes, when it comes to the rate everything we we don't set that. That is what comes from the tax collector to the public. We don't weigh in on how much that's going to be. So it's not like we are telling the public over going to start charging you more or less right. That comes from the tax collector. Patients because I'm I'm I'm a little. It's actually the state is from the state from the state. Okay to That's why I'm asking because still learning. So then the state health. The tax collector, Mike, following directly tells us those us and then we get you guys to approve the millage rate. And then we notify the tax to pay. But the rate comes from state. think tax collector county Yeah. >> But I do that, right? Yes, I actually think state district and county you're looking >> So So we talk about the 96% versus the 100% again because their witness price of it. I'm not sure I understood my understanding what that actually meant was that? For instance, if you win, you get your tax bill. It'll say you pay by. The 15th NOVEMBER, but you get on the person of Amber, if you pay by the 15th, do we have to pay 96% of what your total with the but if you wait until MARCH to pay it, when it's doing, you're going to 100%. It appears that the tax really get your money quicker because they can take and put in the bank and starting on it or something. Maybe. So does that. What that means is that? The amount of money that we're getting? Is only based on collecting 96% of the of that revenue. It's not based on 100% of the revenue. It's based on its only. Like 96% of what the total. Tax collection would be. If everybody waited until the due date to pay their taxes. >> Right. And if everybody did pay that everybody to a cause that 96 present is projecting maybe people to do came manage of the discount or also it wait, averages in considering people don't their time. Okay. Great. >> Thank you very much that. And for the public MAY be to >> Okay. So that this a slide demonstrates the rollback by the mileage versus the 25. 26 proposed rates so rollback rate that looks at or attempts to explain a change in taxes if the assessed values had not changed. So using this year's gross property tax, full value. You know, what would the millage rate need to be to generate the same amount of property tax revenue for the district. So the total mileage rate that's levied actually below the rollback rate. And that difference is 1.0, 1, 6%. As I keep talking about the rolled back and then go So this slide actually that's it. So this slide actually breaks out each of proposed rates in total because I the other particular forms had in tone. I can see each of those items broken out by the required local effort, which is our l a discretionary local effort. Then you had your voted referendum and then you had the capital outlay. And this is the local capital improvement. And that's the 1.5 Now. That's the question. Open. >> So previous conversation that we had was a true that the overall appraised property value in the county actually went down over the last series that maybe don't like about 2 billion dollars by the >> value that we're using in JUNE. When we first brought the JUNE at the JUNE worked. JUNE 23rd workshop use that JUNE estimated value. And on JULY first, that property value dropped 5 Billion. 1 Billion. >> So even though the we are we getting it MAY be will be later. And just curious if are actually getting-1.1 6 mean that actually getting a little less money this year over overall in the sense of. >> I actually that change buy well, not looking at the rollback, but that change that happened on JULY. 19th actually increased our revenue by 1.8 million expected from the tax revenue. Thank you. Okay. So this slide looking demonstrates that effect. >> Of the rollback rate. So when you're looking at your column b from last year at 2024, to this year in column c 2025. The taxable value see is the same. That's row one although the mileage and the annual taxes you see increasing. You see that millage rate that went from 6.2, 9, 9, the 6.3, 0, 4, And you see the slight increase. Also of the annual taxes to what to an individual. Now this particular slide demonstrates the effect with the property values now changing the last the property values did not. So if this change in the taxable value now, this is obviously it's on average shows that increase or at least by 1.2 1.3% increase and but see, the millage rate is going from the of the 6.0, 2, 9, 9, up to an increase of that 6 point 304, representing that increase. It shows that a taxpayer on average would see an increase of like twenty-six dollars and $0.60 a year. It's I education, the rollback rate and those effects a little bit. So hopefully each one of those slides gave a little bit of description as what that will back and the changes between last year this tournament. Legis rates are the next 3 slides. This the state that. We submit to the Florida Department of Education. And so and you can see where the property value is. 80.4, 5 billion. This resolution this form actually splits. You have to define each of the mileage rates separately. It's to inform both the board and the community on this particular slide. You can see that the required mileage is 3.0 5, 6, You've got the discretionary, which is the 0.7, 4, 8, You've got your voted no, that's the one point. Oh, no. And then you also have capital improvement tax 1.5 Now. This is the one that sees for the took it down sideways. Okay. In summary while you do have the >> looks in the budget book is posted online >> just >> reflected of the tentative budget for weeks. We will be bringing you the final budget. There have been adjustments that >> dent into in 4 weeks. That is a difference between the tentative and the final. >> The next slide I'm going show you is actually going to be a comparison of the changes that occurred since our JUNE 20th, 3rd JUNE meeting to today because seemed to be a lot of changes going on, you know, between both and now tended to budget. This does show just like it did last year, a little capital fund. It's slightly a little bit larger than the general. It is 44%. The capital is 44%. >> Of overall budget. While the channel is 43%. 43.4% then we have our internal services on which is the health and the workers comp that 0.6% and so on for the rest of Of the funds. To keep you in keep in mind as well to the page that while you have been given budget, I did want to take a moment to point out that on Page 34 in the budget book. That's where we have the time and not 30. Yes, 34 that's where we have the internal Service fund. You will notice that the revenues are less than the expenditures. That is because the health insurance based on our discussions on is recommending a premium increase our health Insurance Committee has not MAY be and ation though negotiations. So while we are using the expenditures on to build that expenses for that particular fund it the revenue is not posting their recommended. Make at this time. We hope to be able to have some type of discussion between now and then with health insurer's start to go to negotiations to hopefully have the final budget will have to wait for steps to occur before we reflect skews Are you talking about page? 37 is at 37 degrees. When ef I think I think your cousin funeral service. Health insurance is 37. >> I just want to make yes. I when you're right okay. So yeah. Wright revenues. Revenues are lower than expenditures. So yeah, of kind Yeah. >> It up, MISTER Tatum. >> would like to make sure that I understand slide 16 here. And especially the expenditure >> So >> but number 1.1 billion for 97 million doesn't. Look like with the total budget is actually going to be right. They were looking looking at the budget book and that's that. It's like another 100. >> right. So wanted to point out some of the items that are represented in your budget for the Capital Fund. We made a presentation in this particular presentation. We haven't reflected but not in what you have in your book because we took into account some changes from are had assumed that we were going to have a certificates, a petition participation of There's other changes, but it's rough. Like like 155 Million. So there's a little bit of inconsistency. But the book and what I'm presenting here today. But by the time I bring you the final, you will have everything will match your final budget but will match. We just wanted to be able to present. What y'all discussed today. To reflect what thought was going to be getting accepted. That kind thing to put in There is there's a discrepancy between the book and this presentation. This is for >> 20 25.0 26 school year, right? Correct. So I thought that I just had. Is a question. And that question is. How is it that approve this budget because our fiscal year starts on one JULY right? So we really don't approve this budget until the middle or something like will be on SEPTEMBER 9. >> That we bring But >> it's not like even though we have those dates set by the state to have to color budgets certain deadlines. The pace at which the state released the conference report. The amount budget requirements and deadlines where don't have your a certified taxable value until JULY 19. You know that kind of the thing does make this little period of time between JULY 1st and when the final budget is done, a little bit of tend to depart. Right. So and you and it's not like we can stop operations. Just cause we didn't have the budget in. So. It's a standard practice across the state to continue stopping. Couldn't get bring you a final budget more. My first customer wonder why we do then. >> like the federal government just years, one, OCTOBER to OCTOBER. And if there's not a budget passed for some continuing resolution, then the government shuts just wonder what we know move. It were last to talk, but I will move through it because I wonder what authority we're operating under right now, actually, because every year we only approve the budget, the end of JUNE. >> all of the fiscal years, but really throughout the state and on JUNE 3rd, right. >> And when we when we approve the budget the middle of SEPTEMBER, whatever that is, we are approving. A budget for the fiscal year that started months ago. Retroactive And that's just not >> The tentative allows us. A vote on that. The when you vote on the tentative, it allows us to use that to operate on till we get to the final. But weren't even though the tentative. It's also after JULY 1st. >> Yes, close of in SEPTEMBER most of number. And then so would it if someone to and how much money else? But in in the 25 26 school year night, pressed him and I said, well, actually, it's 1 billion 197 million, $394,830 that the right answer or that likely. >> that. But is that true? I mean, these as far as we're looking at today, is that our budget the next year >> that is, is that is the tentative as of the stick in the sand for the state that here before we bring you the final yes. >> Which is less than last year was because last year we were like 1.6 billion or something where we're going on. So to come up with that number. And actually, if you go to to the budget. If you go actually has a better total. So last so go to the cover page, which is right after the index and you have to add both the prep and begin and beginning of fund balance to that transfers in the 2 columns to get that budget. And so when you add those 2 together, you're actually looking at 1.7, 2. Billion last year was 1.5, 8 billions. So you can see that on the very first column Senate on this page. It would be adding those first 2 comes together. As look at the budgets, the amount that you're given to operate on. You can choose not to expend it all. What your total operating budget is the rent. You know, the beginning from balance. Plus, the revenue coming. Plus in a trance percent from other funds. Is that help answer your question? Your budget. >> Your budget is not what you're going under, but the way you define what your the revenue, that's not You have percent. Has this been not which actually going to spend? >> want what you have to spend, correct that versus what you think you're going to spend? So this number here than Flood 16 is. >> What we think we're going to spend. Yes, 1 million, 4 to 97 Million. And we're going, but we're going to have available to us. 1 billion, 720 Million. >> And to actually, technically, if you want to say how much spending at the transfers out column. Plus, the expenditures. So essentially at that 70 Million. So now you're looking at one point. 5, 7, One goalie and 1.5, million. >> So it's a month, but it's still like 180 million dollars difference between. 1.72 billion. And the 1.5, 7 billion, the just the right. >> Right. So you'll notice on your cover page in that book. It actually does happen. The difference is to 152. Million. That the ending. >> So you're saying that 147.9 1, the importance of a million plus the 70 1 Million 870 thousand. The transfers out approximately equal 1 billion 500 68 Min, which is the center column. Yes, there. So you take the difference. And that's where you get the. The projected fund balance. >> And remember, you have lot the ending from balance like in the capital. If you have those funds there for multiple years. In that kind of a thing, you've also got the other funds that in the general over light special revenue, those particular ending fund balance is those are also for r d assigned amounts. >> In the 152 million there. 617,000 is a combination of all fund owns little general, your phones and all those of People remembering. Thank you, Governor. >> Okay. So has promise ease of the changes that went into this tentative budget that were considered in building this since the JUNE General Fund workshop. I'm just gonna highlight a few of the items. Some of larger. Items that we had that made up those changes or at least some of the material ones we did have estimated carryforward and restricted programs note of splayed. The biggest one was like the elsewhere. That Kerry ports coming over at this time when we were making the tentative budget and there had been some federal programs that were frozen that is captured here in this tentative budget. When we bring the final to you have adjusted for that. This also is included the general Fund is picking up some of extended day costs. You'll have extra lengths that were created for the teachers extended the day. 15 minutes at the fun back and so cost for the salaried administrative management professional group Sampe and that our lean on bargaining personnel, those particular amounts had been previously paid for by the referendum and this year we moved those over to the general fund so that there were more there was room for some of the extra additional requests that the had agreed to to bring in some security, bring some of those new areas in like that early learning athletics. Those kind of a thing. So that's how we fou