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Citrus commissioners reopen debate over local-option sales tax; staff asked to explore a public referendum
Summary
Following a presentation by local bond counsel, commissioners debated a countywide infrastructure surtax as a way to raise predictable capital for roads, drainage, parks and public safety. The board asked staff to return with options for a voter referendum process and potential third‑party outreach support.
Heather (Neighbors, Giblin & Nickerson) briefed commissioners on local option sales surtaxes authorized by Florida law and recommended that the county consider the local government infrastructure surtax as a tool for financing capital needs. Heather explained the surtax options under section 212.055, Florida Statutes, how the surtax base mirrors the state sales tax (with the local levy applied to the first $5,000 of taxable sales), and that Citrus County can levy up to 2% total in local option surtaxes subject to voter approval and statutory caps. Heather said the state revenue estimating body currently projects an annual yield of about $26.4 million for a one‑percent countywide levy.
Commissioners and staff discussed the practical and political requirements for placing a surtax on the ballot: the county must adopt an ordinance, send material to the Department of Revenue in time for a January 1 start, and — because of a 2019 change in state law — the referendum must take place at a general election. Heather and county staff also explained new state requirements that before any referendum the county must submit a proposed ordinance and project list to the Office of Program Policy Analysis & Government Accountability (OPPAGA), which will select an independent CPA to conduct a performance audit and post that report publicly at least 60 days before the referendum.
Commissioners debated which projects would appear on a ballot proposal and whether revenue should be dedicated to road resurfacing, conservation land acquisition, emergency services capital or other priorities. Several commissioners said a one‑cent levy could produce revenue that would expand funding beyond property tax revenues and that the county could use surtax proceeds to free up other dollars and potentially lower millage over time. Others raised concerns about trust, transparency and making sure the public sees tangible results for the money.
After an extended exchange, the board asked staff to return with a proposal to solicit experienced third‑party firms that run public outreach and referendum campaigns for counties that seek local option surtaxes. Commissioners requested a staff report — and potentially presentations from vendors — at a future board meeting so the county can decide whether to put a referendum before voters. Commissioners also asked staff to draft a resolution asking the constitutional officers to deliver their FY2026 budgets earlier (discussion continued later in the meeting).
Speakers and presenters included Heather (Neighbors, Giblin & Nickerson), County Administrator Steve Howard, County Attorney Denise Lynn, and commissioners Rebecca Bayes (chair), Tegana Finnegan, Janet Barrick, Jeff Kennard and Holly Davis. Several commissioners said they support exploring a sales‑tax referendum but stressed the need for community outreach and a clear project list before a ballot measure.
