School Board Workshop

1. CALL TO ORDER 2. AGENDA AMENDMENTS 1. Approval of the Agenda Amendments - added after publishing 3. PUBLIC COMMENTS Public comment is not an open forum to discuss matters unrelated to education, to support or oppose candidates for public office, or to engage in commercial speech attempting to sell a service or product to the School Board or public. Also, public comment is not a forum to attack individual school system employees or Board Members. Any such complaints should be submitted in writing to the Superintendent for appropriate handling. Finally, this is not a forum for addressing issues involving individual students. Because of privacy concerns, such issues should be submitted in writing to the Superintendent for appropriate handling. Each speaker is allowed three minutes to address the Board. Speakers must stand at the podium and not approach the dais. This is a business meeting of the School Board and the public expects that we conduct it in an orderly, efficient, effective and dignified manner. We request that speakers keep this in mind when making your comments. We also request that the audience keep that in mind and not demonstrate approval or disapproval of what a speaker has said by clapping or booing. The Board appreciates the public's input and will listen attentively, consider each comment, and usually will not respond, enter into debate, or answer questions during comments on agenda items or during the public comments section. PUBLIC INPUT INSTRUCTIONS: 1. Before you begin speaking, please provide any handouts to the Agency Clerk. 2. Please identify yourself only by your full name for the record. 3. You have no more than three minutes to speak. Please stop speaking when the bell rings. 4. Florida Law requires all citizens to conduct themselves in an orderly fashion at public meetings. 5 . WARNING: Any individual who interferes with the expeditious or orderly process of a School Board meeting, will be subject to removal from the meeting pursuant to Section 1001.372(3) Florida Statutes at the discretion of the Chair. Orderly fashion is deemed as, at a minimum (1) no profanity (2) no vulgar language (3) no discourteous, disrespectful, or disparaging conduct. 4. WORKSHOP 1. Overview of the 2025-2026 Budget Millage (Presentation) Agenda June 24, 2025 School Board of Manatee County Workshop - 9:00 AM Walter Miller School Support Center Board Room Times Indicated are Approximate 1

2. Overview of the 2025-2026 Budget General Fund - Workshop Presentation 5. ADJOURNMENT 2

135. Smallest value here. Could pick random. Okay. Make it. 25. One. 35. Now the height of the cloud. When the clone is created. Will vary around the sky. Year ago. Different heights looking a little bit better. Stop it. Clouds will have the same size like the size is the change looks. Sense. Highs. Like the size to Co. Kate. 50%. 200%. Smaller. Big ones in someone's. Okay. Good. Stop it. What about different clouds? One different costumes. Costumes want to paint a new costume. Quick comment. She's my color. Start with the middle greatness. Time. Had the paint brush to do. Trying to make some different looking ones. This be a little smaller. Tarker. >> good morning, everybody. Welcome to JUNE. 24th. County Public workshop. I want to call this meeting officially to order. >> And >> we did have some agenda amendments to this morning's workshop. Just adding that 3 published just adding the presentations, some tweaks to the presentations that we will see this morning. So move to public comment. We do have one and that is Steve Zika says come on down. >> Good morning. Board members and Superintendent Chapman, thank you for your patience. As you hear my name called one more time the I want to see this work through, like MR. Tatum said a few weeks ago. This is the only place you can openly discuss things go ahead be on the table. So I use these 3 minute opportunities to update, communicate open forum. She can keep moving forward. So thanks for your money. Over the last several months shown willingness to engage thoughtful dialogue, ask hard questions and pursue a path toward equity. They acknowledge is every public school student Manatee County as someone who has worked in the district for over 30 years. I've seen the good news happens. Good things happen when we come together for the kids and this moment is just like that. Your decision to begin sharing the half Penny sales tax with charter students and right. The wrong is a step in the real progress. And I want to recognize that. That said, I hope you allow me to respectfully raised 3 concerns, not as criticism but as an invitation to keep the conversation on a son solution focused. First. Charter students sales tax action plan and related procedures on tonight's agenda. More than 12 million annually and debt service tied to the district's 2017 sales tax pond before funds are distributed. That significantly reduces the overall not of charter students can receive. I understand the requirement here make no bones about it. But the effect is Charter school students who had no say in the original that are now helping pay it down. Second with this debt service already off the top charge begin at a disadvantage making the phase 50, 60, 80 over 3 years feels not just slow but needlessly cautious. 3rd and most important 3rd and most importantly, 3rd and most importantly. The language allowing future debt to be deducted from the surtax raises the concern. This opens the door ongoing reductions in charter student funding based on enrollment or not based on enrollment or equity, but a future decisions, charter school students and parents have no abortion. If we're truly moving toward lasting fairness, this loophole could undo it before it even begins. And Superintendent app and I want thank you personally for stepping into this role with a commitment to collaboration. Your openness has not gone unnoticed. We know that these are complex issues. We're not asking for perfection overnight, just fairness, clarity moving forward for your vote. Tonight. Matters but what happens after the vote matters just as much. Let's continue to work together to close the gaps to ensure the safety of our community and provide every child in Manatee County, the support they need to be successful. Thank you. Thank you. Let's jump into our workshop items. First item is. >> The 25 26 budget for the mileage. So I believe that is MISTER Genson. Believe sellers we'll start. All right. >> a good morning. A case this, millage workshop is of obviously part of the hour. Themed budget for this year. Ready? 26 budget to begin with. Just going to touch on the ballot language today. I have with Kathy Miley. She is our finance director. The finance team is that group that oversees the budget and the transactions related to the one mill voted best later on today. When we do out the General Fund Budget workshop. I also have here with us today. So it. Sitting with me for the next 5 is also millennia. She is our budget director for the district and she handles that general fund budget as well. Port does moving on. Mona first. Start our workshop with the ballot language. This is the language that the district looks to for guidance in the allowed for how these expenditures have one been voted on by the taxpayer. And this is what we use to follow to make sure that we were in compliance with what some voters had voted in for the use of this fun. So one is the school safety and security. We've also got recruiting retaining teachers and the staff. 3rd item is the student achievement through. Instructional time and the support for that. 4th one is early literacy programs. 5th is career and technical education. Then stem. There's also the visual and performing arts. Athletics. The public charter schools proportionate share that that is included out to give them as well and that there's an oversight by an independent citizens committee for the proper use the voted mileage referendum funds. Here on this slide. What we're doing is giving you an overview of where we start with our projected budget. Now, mind you. This is not a month and fiscal year end. Yeah. So this is still preliminary. But at this point, what we have done is we started looking at our projected budget using that JUNE 1st tax assessors estimated school tax value for the 25. 26 budget. For comparison, we have included that same value that JUNE first value back when we had the 24. 25 fiscal year budget. Now to note here. There has been an increase in that property value of 2.6, 8 billion. That is 3.4 percent increase in the value of the property. We are currently. We also budget the revenue that would be applicable for availability to use at 96%. What I did want to point out is for the 25. 26 fiscal year. The district is having too. Included in 2% commission to the tax collector, which was not budgeted into 24 25 fiscal year because we were unaware that the tax collector was going to start taking. A commission on the voted mileage. They started taking out a 2% in DECEMBER 2024. Obviously reduces the commission that wasn't reflected in the 24 25 budget. But through month of MAY, the tax collector has taken 1.4, 5. Million in revenue for their commission on that. This wasn't something that can say that. Has he ever before. They had never done that before. We did reach out to surrounding school districts and this is not commission that is being taken out on there. Voted millage referendum as Manatee County tax collector doing I I just conversation with and us Sba, obviously, last several weeks been talking about superintendent search and I brought this up. And she does not know of any school district that has this commission taking out does believe this. We potentially need to put this as a legislative item on not only at this ba, but even individual district. >> Just tap. Some clarification on this. I will say that I've been in talks MR. Burton we are going to sit down and discuss what this is. Encourage everybody else in the board, at least to do the same thing with him. So because there was a warning, there was a hey, we're doing this. It just happened. I do have some of the board members that up to speak. Kenny Spray and foam 7 escapees. To Yeah, a little different. I appreciate that. I was informed about this >> before today. So this is not a surprise, but I do have some questions about how. Chad, you just said we were not informed. They just started taking office to start taking it. Turning tide you have an opinion here is is legal is that they have statutory justification. Take a look rich step. So why why every county in writes every tax collector and MR. Burton, the first one day to catch on to this can't respond to that. We don't why it suddenly began. But it I read the statute and it appears. They were in the tax collector, apparently reviewed it as well and feel strong about their position that they're entitled to. >> They did indicate when had the most recent filing for the tax form that was filed, I believe in NOVEMBER. That particular item at the recommendation of the tax collector. It's listed as se 14 at whereas in all of past years it was listed as that at sea. 12, which the rest the taxes are all grouped there and where the board of County commissioners pays the 2% commission. But in this past NOVEMBER, when we were completing the form, the tax collector asked, that's right to put it in the se 14. And they is are saying based on where that is placed in on the certification that that is why they're able to take upped. It says in the statute up to 2%. So this is where there just So is the tax collector's office takings 2% from. >> The half. Penny sales tax for all the levees. The county does. >> In a taken wills were only seen that being taken out on the though didn't know. I had asked him check. >> I've asked they're taking anywhere else and don't really get a response. >> For many board of county. >> There's no. >> Yes, they're taking it out of that. Learn from the from the county because the county pays the right? She why would you take your own commission from your hotel, by not going So as but far as anything from like. Cds, fire other municipalities. I don't know that answer from Holmes Beach forever. I don't know that he interviewed have to ask there. Financial Department hate just like we did. We got a receipt that says here's the commission, you know, for that. And will say just and I know we've got some other commenters, but I will back and saw the because the counties in the budget process last several weeks you know, the tax collector's budget for 2026. Did not go up from last year. It is the same exact budget amount is after asking for. And as you can I have this this slide that that is obviously public. Basing it was on there South door knobs city to Lauren that you consider out she had hunt for but it basically is the same exact 19 million, 253. 84 is the exact budget for 25. And 26 and 125 years. No money. It says bcc imagine that board of County commission adjustments. Change Change is based upon ad valorem. Their 0 for 25 for 2026, it's the exact amount he's built. This. And so then it shows you the very bottom of this budget, extra 1.4 million. But he doesn't show the spending. Shows revenue coming in, but he's not spending it because he mounts as 19 to 5. So there's definitely again, I don't know what I don't know exactly what's happening you know, we're going to meeting discussion, but so already got some of the calendar for China where we're working right now to get something on the couch. Okay. Yeah. Get a night, but I but by all means. 5, let's go be with all 5 separate times. There's a little bit different than just one person That's a few guys. If you want to do ok, thank you. Wrecked. >> Okay. You said that. They had to file this under. S it was under se. Well. And they ask you to do it under se 14. What when was at what and explain that a little bit to me. Expand on >> And only JUNE it We've got Mike over to yeah. You can So if you're a resident of Manatee >> County received her tax bill, you'll notice prior years, the discretionary 0, 7, 4, 8, male and the voted mail were on the same line and they were added together as 1.7, 4, My understanding was the state said if it's voted mail, you should really show it separate on your tax form. So if you look you know, a bill that would cut your bill that came out, this will see the 2 are separated. Gotcha. So I think that's part of why they're classifying it. It's se 14 previously it c 12 is it was altogether. That's what I'm thinking. Happened in when they broke it out. Lot more visibility that they could take this commission. >> that >> has serious. Se 14th I do. I do. The a c stands for is just 4. >> There's also a se 13 different categories that the taxes or the millages is listed under when they collect it. So so they've requested. >> That we that you. >> Listed as separate line item because it when we submitted this as well. Tax rates are going to asking you to just separate that one out. Do did they take state the state. You know, we've always separated it and board work. And what right when you approve the millage, right? You're always approving each piece of the millage separately. >> So it's always been broken out. It was their tax forms. Didn't break it by route they're attacking or didn't. >> Yeah, actually called likes school tax or something like that before it was grouped altogether. It it was group Voad the a discretionary millage 0.7, 4, 8, plus the vote mileage of one was on one line right here ice. Yeah. Yeah. These at the state is now required ask Alexa to separate the 2 was that they want. The people said this is an extra one mills. Yes, here's your standard. Okay. For illegal Florida statute. Does that say that they can do this? >> It's been email. Right. What is I don't have that much get to its 2.12, a. >> get you that we've looked at this >> language several times out tried to communicate with the tax collector's office about I'm not as confident as MISTER Di that that it says clears that but it's certainly. >> it was solely a tax collectors decision career. This not directed by the county Commission. I can say about. >> Whether it was director of the county commission, but it was a tax collector decision too. Take this commission from from this collection. >> And it never taking commission from any other. Line item before. Not for months. Fan. Just to ludicrous that they would do this right. But what I inquired to the tax collector and one of his individuals did reply back that that was a. >> It was at statutory interpretation and local implementation is how they quoted to me why they were taking it. Yeah, that's or clarify. >> I all I've done is reviewed the correspondence from tax Office of the basis of why they are claiming it. And I reviewed the statute and I can see I could see what they were basing it on. And I have I didn't determine that they right. >> So if I could say they were asked you to could be interpreted in a favorite either person, how they read it. >> Yes, but I could see their logic in h# # . They were interpreting it. >> As I read it, I I'm no attorney, but I agree with you. I think that there is logic in to charge the commission. I think the committee that I read the statute more like it's for extra like the CDs and different things like that. More true ad valorem from the district right? Again, I don't its eye. They definitely I feel like theres some now officer 2%. The language is up to 2% right? So my question is my thought process is and I'll just be honest and I'll tell MISTER Burton is when we see him. You know, with the growth of the things happening like I get needing more staff to do the same job because there's that many more people in the in the county said rep. But this one point 4%. And you look at his budget for 25. 26 the increase taking from us is 10% of his budget. 10%. How you know? It's great. Anyways. Well, so when you plan on going to cnn. >> Tell them that there's other board members just go ahead and book it. Let me know. >> I'll be there. Talked to him as well because this is crazy. Ending. There was no forewarning. And then all of sudden we're we're being told in a briefing, by the way. This is what the task collector. I didn't realize the tax collector had Kind of job. Leverage over. Collecting what we need and my second thing for you to is. 90 voted mileage and 96% of people who paid. I understand that. What was it last year or the year before we get 99 96 that we get 98. Do ever know what that ends up? Year over year? So we've been looking at how what that impact this cause. >> We always have to budget at 96%. You don't know, right? We'll pain. Who has it so far for this year due to amount it's it's less than what has been collected in the past in our projections. And this mainly due different taxpayers needing to file yet some didn't pay for the hurricane, right So there were refunds that were given back to different taxpayers and part of that does trickle down to the impact on on the district's collections of those taxes. So we have seen a lesser impact. You don't have any number right You can mention. >> is going to be less 96%. General fund be rep 2 to 3 million last >> Because best to center says another me that. We're doing this every year. I'd like to see. From 24 to 25. We projected 96, but we collected 97 know. 22 23, we projected 96, but we collected 98. Okay. That's 2% or one percent or even 0.5% could be white of that revenues. So. I'd like to see that historical right? If you had in the >> We could work on that. We also end up when we have our projections. We do end up having and seeing collections from years past to we end up having to split that out. When we look at that actual collections for that particular fiscal year rise. We do end up meaning they go back actually several years. People actually some of those taxes right is that might see just this year instead, right, a licensee it in the future. I'm saying you got to do that now, right? But we do this. Like to ok, projected this reflected But >> yeah, the tax collector thing. That's a commission. Okay. You just >> praising conversation. I don't expect you to be an expert on the county budget hear somebody say was intimated that that money actually goes into the county budget. It's not doesn't go like. Does was a textbook to get its money from the yeah, Tony budget. So what I said was that the tax collectors budget, does come from the county. So that commission that he's holding on to its not like. Going to the either go. Yeah, that I don't know. I go to the county and 3rd is getting some more revenue and then so way of getting more revenue for the county as opposed to going right to his. I'm yeah. I don't think your guess is as good as mine. What I was saying when referenced it that you heard without saying MR. Kennedy. >> Reply of when he asked our other municipalities. Said route tax are detained, the commission and he's not there from what I've found there. He's not take there's no commission the charge for that learn from the county because the county pay the salary anyways. Let's unless I'm mistaken. On this particular Jackson, you're talking about commission the statute says it goes direct to the tax collector. >> Then to go back to the Pasco and and click to because right to the tax collector's you know, the interesting for him but least justify what is going sure. Yeah. I mean, if you need 3 more people because the population of the county has grown by 10% show us that you need the money instead of just taking the OTAs like Joe, a great example. This I'm not. We're really talking about the county budget here because it's there's county entity that's affecting our budget. But, you know, the sheriff gave his budget, write the tax collector, supervisor of elections. Everybody goes in for the county. Get your budget. So chair said, hey, we've got x amount people in here. I need x amount of new. >> Share, you >> Deputies and and figure out how to get that money. By. Taking it from another entity that's taxing for there you know, like so that's where I feel like with for this. With that accident, he was going to say Hadi to do more people to do all this because there's too many people. They go to the county whose to give you your money and say, hey, I need more money to run my department just like if construction here already, you know, been structured instruction or h r. >> You know, they come to us and say, hey, we need more money. Our department. I don't know why so. So that's my that's my issue. Is you're taking from us to to fill something for that you've never done before. Why you going back to the to do that? That create your budget and your gives your revenue. Jeff them for more money. Probably because it he's watching the can, right? Because sure, I mean, if we if we found a way and are probably legally that we could, >> potentially, you know, get to more percent like no, you actually have to give us 98% because the statue, one through 5.7 Dash 9, you have to give 96%. We're probably go. Yeah, we want it. So give it. Oh, no. That's one of those legal things right down. If you can. We probably do the same thing. But, you I just I would just like the what are you going to use the money for You can justify on, but it sure does seem like a lot of money. You know, like you said he's not taking it from in it. Any other entities in the county. So. >> Because the reality is the 1.5 million that leaves here is leaving. Teachers the program and we can do with withstand arts security athletics like that. 1.5 million doesn't just like, oh, we don't like it's coming out of. The millage pace for. >> And it's also coming schools share a sweatshirt because that everybody is right, everybody gets something from from the mileage and we do have at the end of the fiscal year, once there's the closing, actual collections for each fiscal year does get posted on the website on the referendum page. So 23 24 is out there. We just don't have. 24 25 actual collections out there, which this is the year that is seen less collecting rent because of of the hurricanes and all that kind So so but it will eventually after we do the closing and bring that to the board will be having that on the Web site is where we didn't MISS A game. You know, MISS Kitty, MR. >> Yes, over time, attorneys I can do when you get a chance, could you send us that statutory citation? I'm looking now I'm into 12.0, 0, 3, 0, 5. I made a mistake MR. Make it look that it's 9, 2, 0, 9, 1, Sub paragraph to you sub 2. Thank find it. And if I might there was a question someone asked about are they collecting MISS On ad valorem the language in one 92 91 says that the board of County Commissioners pays the commission on at the world collections for the school boards. There isn't similar language about the anomaly here is that we're talking voted voluntary mileage and that's why there's this. On clarity. You can see it's not clear to me because this this particular statute is talking about collections for special taxing districts like mosquito control order community in CDs, new development District. Entities that tax but would otherwise not be paying. Anything to ward the cost for collection. So it makes sense to me for those districts that otherwise pay. You would have a commission. But this language that it's literally when you look at the statute, you'll see, it's hanging out there. So even its own separate paragraph, it just says as to ad valorem taxes, the county Board of Commissioners Pace, the Tax collector's Commission. But it does what it our regular. That's a regular 0, 7, right write your everyone, right? Correct. So But there is no language in there that says specifically you can or you can't collect the commission on. Voted volunteer national it So that's kind of weird. This lack of clarity comes from the mind. >> And that's right. When I said that, Lord, that I'm just I was going off the page. They came from that. The budget that says change is based upon ad Valorem. 1.3, 8, 9, 4, to 6 is is where I had that one at that ad. Valorem. Yes, is MR. Pending, can MR. Die. Educators for a minute. What the school board is. What are we? Are we a political subdivision of government entity? >> What are we and what powers do we have? What really? >> What powers does the board have? >> and how and why that? Becau