Brevard School Board adopts FY26 budget, sets millage at 6.31 mills

The Brevard County School Board adopted the final fiscal year 2026 budget and set the total millage rate at 6.31 mills during a Sept. 9 public hearing, the board announced after a series of staff presentations and one public comment. The board voted unanimously on the set of resolutions and budget motions after hearing a presentation from Chief Financial Officer Cindy Luzinski and the district superintendent.

The action finalizes a proposed millage that includes a required local effort of 3.062 mills, full discretionary local effort of 0.748 mills, capital outlay of 1.5 mills, and 1.0 mill of previously voter-approved operating millage for a combined 6.31 mills. CFO Cindy Luzinski said the total proposed millage will fund general operations, capital outlay and voted operating compensation.

The vote followed the Truth in Millage (TRIM) process under Florida law, including comparison to the rollback rate and a second public hearing. Superintendent Doctor Rendell explained that Florida statute 200.0065 requires the taxing authority to state the rollback rate and the millage to be levied before adopting the resolution. The board also adopted the district's final FY26 budget totaling $1,626,335,803 across funds: a General Fund of $835,022,710; Debt Service $36,828,238; Capital Projects $475,987,803; Special Revenues $151,709,362; and Internal Service funds $126,807,690.

The CFO described technical components of the budget and state funding: the Florida Education Finance Program (FEFP) combines state sales tax-derived funds with local property tax revenue; the district's required local effort (RLE) is calculated using a 96% collection rate; and discretionary millage compression supplements apply if the district's per-FTE revenue from discretionary millage is below the state average. Luzinski said the discretionary compression supplement will yield an estimated $13.2 million in state aid (about $161.32 per FTE) for Brevard.

Luzinski also outlined capital outlay (LCI) revenues, noting $36.4 million will be used for existing debt service and that $44.8 million is available for capital needs after required set-asides for debt and insurance. The CFO said the district's FY26 budget is balanced but that flat state funding effectively reduces purchasing power when compared with inflation and rising costs; she said the district projects a FY26 financial-condition ratio of 6.16%, down from 7.61% the prior year but above the 3% statutory minimum.

During the public-comment portion held as part of the TRIM hearing, Bernard Bryant, who identified himself as representing the South Boulevard branch and serving as education chair, praised the budget presentation but urged more aggressive marketing and targeted support to counter declining enrollment and charter-school growth; he said the district has lost about 3,000 students and roughly $29 million in revenue tied to enrollment declines. Bryant asked the board for transparency about staffing and program impacts and for targeted resources to raise persistently lower-performing schools.

The board approved five companion motions required by the TRIM process: (1) adopt the millage resolution setting the several component millages totaling 6.31 mills; (2) adopt the FY26 final budget in the amounts stated; (3) authorize the superintendent to adjust the adopted millage and budget if the certified tax roll changes; (4) authorize the superintendent to deliver the adopted millage levy resolution to the Brevard County property appraiser and tax collector within 30 days following the value-adjustment board adjournment; and (5) authorize the superintendent to forward required documents to the State Department of Education and the Department of Revenue. All motions passed by roll call vote (all ayes).

Board members and staff discussed the need to maintain reserve levels to support future construction projects and to continue matching district expenditures to an enrollment base that is projected to decline. Luzinski said the district will continue to reduce its footprint and pursue efficiencies to align costs with enrollment.

The budget adoption completes the district's TRIM-required public process and authorizes the superintendent to finalize filings with state agencies and local taxing authorities as outlined in statute.