Wakulla County tentatively holds millage at 7.9 mills; commissioners continue PST discussion

WAKULLA COUNTY — At a budget-development workshop, Wakulla County commissioners directed staff to certify a proposed millage rate of 7.9 mills for the property-appraiser’s TRIM notices while continuing discussion of a possible increase to the county’s public services tax (PST) and other revenue options, county staff said.

The decision leaves the county’s preliminary FY 2025–26 budget in place while commissioners asked staff to return with updated numbers, including a sheriff’s supplemental funding request and a log of recent changes.

County finance staff presented two preliminary budget versions and emphasized that large, multiyear grant projects and interfund transfers make headline totals appear larger than the county’s net budget. Staff reported a preliminary gross budget figure (as presented to the board) and a net figure after removing interfund transfers; the presentation noted the double-counting effect when funds transfer revenue between funds. After removing interfund transfers, staff reported a net total of $176,668,927 for the budgeted year.

Why it matters: Commissioners said they want to keep the millage steady while exploring alternatives for covering ongoing costs. Staff identified several pressure points in coming years — a new, recurring radio-system maintenance obligation estimated at roughly $500,000 a year; a recent sheriff’s supplemental request of about $241,000 tied to salary compression; and a $205,000 estimated hit to local-option sales-tax revenue tied to the state repeal of the business rent tax.

Key revenue and timing items - Certified taxable value: staff reported a final certification of values at about $22,000,510,000; roughly $121,000,000 of that was reported as new construction growth. - Millage alternatives: staff calculated a true rollback rate of 7.5494 mills, a modified “rollback + CPI” figure of about 7.77559 mills, and the county’s current rate of 7.9 mills. Any rate above the true rollback must be advertised as a tax increase in the TRIM materials. - PST (public services tax): the county’s PST is currently 9 cents on the dollar; the statutory local cap discussed in the workshop is 10 cents. Staff said a PST ordinance change requires multiple public hearings, 120 days’ notice to the Florida Department of Revenue and timing on calendar-quarter starts; the earliest feasible effective date discussed for an expedited schedule was April 1, which would yield roughly half a year of revenue in FY 2025–26. One penny of PST was estimated at about $433,000 annually (full year); a half year’s revenue would be about $217,000.

Options staff gave the board included (1) lower the millage to the modified rollback (7.77559) and implement a one‑cent PST increase to recover part of the gap, or (2) keep the current 7.9 mills and delay any PST change. Staff recommended a third path — keep the millage at 7.9 for now, begin the PST ordinance process, and target a later implementation (for budgeting purposes staff said October 1, 2026, but other dates were discussed) so the county can plan for multi‑year obligations without certifying a tax increase now.

Commissioners’ direction and next steps Commissioners voted by consensus to have staff certify the 7.9‑mill figure for TRIM mailing (the number that will appear on property owners’ notices) and to leave nonprofit funding in the preliminary budget at prior‑year levels for now. They asked staff to return to the third budget workshop with updated preliminary budget documents that incorporate the sheriff’s late request, track changes, and present tightened options for spending reductions or revenue adjustments. Staff reiterated the deadline to certify a proposed millage to the property appraiser (this Friday) and the cost to re-mail TRIM notices if the board later raises the certified rate.

The board will continue debate on PST timing and alternatives at upcoming workshops and will receive a revised preliminary budget and a change log from staff before the next meeting.