Citrus County agrees on timeline to study and, if directed, place local infrastructure sales tax on 2026 ballot

A staff presentation at the March 11 Citrus County commission meeting walked commissioners through the statutory steps and a staff-crafted schedule for placing a local-option infrastructure surtax (local government infrastructure surtax) on the 2026 general-election ballot.

Staff overview and statutory steps

Presenters summarized the sequence required under Florida law to place a countywide local-option sales tax question on a general-election ballot: the board must adopt an ordinance triggering a referendum; the county must notify the Office of Program Policy Analysis and Government Accountability (OPPAGA) at least 180 days before the election; OPPAGA is required to complete a performance audit and return findings to the county (the county must give the supervisor of elections sufficient time to print the ballot); and if voters approve the surtax, the county must notify the Department of Revenue. Staff noted the earliest collection start date would be Jan. 1 of the year following a successful referendum (the presentation used Jan. 1, 2027 as an example for a 2026 ballot question).

Timeline and community engagement

The staff-proposed workplan calls for intensive community engagement between April and July 2025, work by a steering committee to gather public input in July–August, and preparation of draft ordinance language in September for an October adoption if the board elects to proceed. Staff said the county must submit materials to OPPAGA and the supervisor of elections on a statutorily defined timetable if the board authorizes a referendum.

Citrus County Chamber of Commerce: steering committee

Don Taylor, representing the Citrus County Chamber of Commerce, told the board the chamber would form a citizens— steering committee and offered to host public forums, town halls and focus groups. Taylor said the chamber would remain neutral on whether the surtax moves forward and would provide a cross-section of residents to collect public input. Several commissioners volunteered to nominate residents from their districts (one homeowner, one renter and one business owner) to participate on the proposed steering committee.

Board response

Commissioners said they favored a robust, grassroots engagement plan and accepted the staff-proposed timeline as a starting point. The board gave consensus to proceed with the community-engagement phase (April–July 2025) and asked staff to return with ordinance language and cost estimates if the steering committee and staff recommend proceeding. Commissioners emphasized that a surtax must be placed on a general-election ballot and cannot be part of a primary or special election.

Why it matters

Local-option infrastructure surtaxes can raise material revenues for large projects such as roads, public-safety facilities or other capital improvements, but they require a statutory performance audit and voter approval. Commissioners asked staff and the chamber to prioritize in-person, district-based outreach so the board can weigh public sentiment before committing to a referendum.

Speakers

Unidentified staff presenter (county staff) Don Taylor, Citrus County Chamber of Commerce (guest)

Decisions / next steps

Board consensus to: (1) begin community engagement April

July 2025 led by a steering committee; (2) have commissioners each nominate residents to participate; and (3) return in the fall with draft ordinance language and the OPPAGA/performance-audit timeline if a referendum is recommended.