School board votes 4-1 to advertise TRIM notices for 2025-26 tentative budget and millage rates

The school board voted 4-1 Tuesday to authorize publication of three Truth in Millage (TRIM) notices — a property-tax increase notice, a school capital outlay notice and a budget summary — and to give the superintendent authority to update those notices with state-certified figures before they run in the newspaper.

Board members took the vote after district staff said the ads must be finalized and published within the TRIM timelines so the district can hold a tentative budget hearing later this month. "We are going to ask for approval today to allow the superintendent to update these ads that are in draft form based on the certified information that must be released by July 19 by statute," Mr. Green said.

Why it matters: TRIM notices trigger public notification requirements when taxable assessed value rises or when the district proposes certain capital projects. Publishing the notices starts the formal schedule that leads to the district's tentative and final budget hearings and gives residents notice of any potential tax-effect changes tied to rising property values.

Most important facts: District staff said there are three separate required notices: (1) a notice of a property-tax increase when taxable assessed value (TAV) produces more revenue, (2) a notice of proposed school capital outlay projects funded by the capital millage and (3) a budget summary listing required millages and other budget information. Mr. Green told the board the notices were drafted from the state's TRIM templates and the district will update them after the state Department of Education releases final numbers. He said the district received certified taxable assessed value from the property appraiser on July 1 and expects additional certified figures by the statutory July 19 deadline.

The capital outlay notice will list a maximum number of school buses allowed without an amendment; district staff placed 10 buses in the draft because statute requires a number be listed. "You have to put a number of school buses. You'll see it's 10. We don't have to buy 10, but we can't buy more than 10 without amending this ad," Mr. Green said.

Staff outlined timing: the ads will be published in the TC Palm on Friday, July 25, to meet the requirement that notices run three to five days before the tentative budget hearing. The board's tentative budget hearing is scheduled for July 28; staff also scheduled a superintendent's workshop the same day and additional budget updates on Aug. 25, with a second public hearing and final adoption of millage rates and budget on Sept. 9.

Board discussion and concerns: Several board members asked for more transparency and time to review final numbers. "I appreciate you and your entire team. You all do impeccable work. But I just think the transparency needs to get better," Mr. Dyer said, asking why draft attachments were not provided earlier. Dr. Jones praised prioritizing classroom spending but warned that reductions in federal categorical funding or changes in state calculations could force budget revisions: "If some of that is taken away, then we've got to revisit because that was done after the fiscal year and we've got to make sure people have their positions," Dr. Jones said.

Financial details discussed in the meeting (draft figures cited by staff): last year's total budget across all funds was provided as $408,000,000; the current draft proposed total budget without final state calculations was described as $412,000,000. Staff said the district's fund balance shown in the budget summary is about $30,000,000, roughly 16 percent. On health insurance, staff reported unusually high claims this year, noting more than 26 high claims (several over $250,000) and a current health-insurance-fund balance of roughly $4.1 million, down from about $7.4 million at the start of the year; staff said the board will be presented with recommendations if the fund approaches statutory "safe harbor" limits.

What the vote did and did not do: The board's vote authorized publication of the draft TRIM notices and delegated authority to update the notices with certified DOE and property-appraiser information before publication. The vote did not adopt final millage rates or the final budget; those actions require later public hearings and final votes.

Next steps and public process: Staff will update the draft ads with the certified figures provided by the state and the property appraiser, circulate the updated notices to the board, publish the notices in the TC Palm on July 25 and hold the tentative budget hearing on July 28. The board will hold an additional budget update on Aug. 25 and a final public hearing and adoption of the budget and millage rates on Sept. 9.

"These are required ads that must be published," Mr. Green said, summarizing the board action and the statutory timing that governs the TRIM process.