Boca Raton adopts lower millage, approves final FY2025–26 budget and five‑year CIP

The Boca Raton City Council on Sept. 25, 2025, adopted final millage rates and a $ fiscal-year 2025–26 budget and approved the city’s five‑year capital improvements program after a public hearing and a staff presentation of proposed amendments and rebudgets. The council voted 5–0 to adopt Ordinance No. 57 51 (final millage) and Ordinance No. 57 52 (final budget) and later approved Resolution No. 140 2025 adopting the five‑year CIP.

City officials said the adopted total millage rate will be 3.6649 mills — 3.6476 mills for operations and 0.0173 mills for debt service — an amount that the clerk’s reading of Ordinance No. 57 51 showed is 4.42% above the rolled‑back rate of 3.4931 mills computed under Florida law. Jim Zervis, the city’s chief financial officer and deputy city manager, and Michael Mittelman, a senior budget analyst in the Office of Management and Budget, presented staff’s recommended amendments, which included operating rebudgets and carryovers and capital project rebudgets.

Why it matters: the ordinances and the CIP set property tax rates, authorize city spending for the coming fiscal year (Oct. 1, 2025–Sept. 30, 2026) and lay out planned capital projects and their funding over five years. Council and staff said changes presented at the final hearing largely reflected timing adjustments (projects not spent in the current year and rolled forward) and a small set of items approved after the tentative budget.

Key details: staff described four exhibits presented to council. Exhibit 1 contained amendments to the tentative budget that affect fund balance, including a $135,000 augmentation for the Tree Legacy program (general fund) and a non‑recurring $490,500 lump sum in the retirement/sustainability fund for a pension COLA related item. Exhibits 2 and 3 listed operating and CIP rebudgets carried into the new fiscal year because projects were underway but not yet expended; staff reported operating rebudgets totaling $4,742,300 and CIP rebudgets totaling $48,679,200 across funds, with the largest single group of CIP rebudgets in water and sewer (noted as $33,831,000) and significant transportation and infrastructure items detailed in the packet.

Staff said the general fund operating budget rose about 3% overall, reflecting pension, wage and inflationary costs, but that council direction and staff pruning reduced general fund operating expenditures by roughly $9.5 million to allow the city to lower the millage rate. Zervis told council the tentative budget showed a $2 million net decrease in operating expenses across the city.

Public comment: two members of the public urged more transparency. John Perlman raised concerns that line items connected to the proposed downtown government campus had been included and requested a public‑records itemization of any amounts he believed were tied to that project. City staff and the manager responded that no funds for a government campus redevelopment were included in this budget because there is no final development agreement; they pointed the public to the CIP packet on the city website and offered to meet with Mr. Perlman.

Nonprofit funding and other amendments: councilors discussed the annual nonprofit allocations. After a brief discussion and a proposal to standardize small awards, the council adjusted the nonprofit list per the majority recommendations; staff confirmed those adjustments did not change the millage calculation.

Votes and motions: council approved Ordinance No. 57 51 (final millage) on a 5–0 roll call and then Ordinance No. 57 52 (final budget and appropriations) on a 5–0 roll call, with the clerk recording the five votes as part of the public record. The council then adopted Resolution No. 140 2025 for the CIP, also on a 5–0 vote.

What’s next: staff said any further budget amendments resulting from council deliberations tonight will be reflected as amendments to the final adopted budget. The adopted millage and budget take effect for fiscal 2025–26 starting Oct. 1, 2025.