Manatee County adopts FY2026 tentative budget and approves 0.05‑mill cut after debate over reserves

Manatee County commissioners adopted a tentative fiscal year 2026 budget and approved a 0.05‑mill reduction in the countywide millage rate during the Board of County Commissioners' Sept. 10 hearing, after more than two hours of presentations and debate over reserves, capital projects and operating assumptions.

Sheila McLean, Manatee County chief financial officer, presented the county's tentative FY2026 financial plan, saying, "The fiscal year tentative budget reflects a balanced financial plan that maintains essentially county services while addressing future capital needs as well." She told the board the countywide gross budget is $3,580,000,000 and that the gross operating budget (excluding grants and special districts) totals about $2,600,000,000. She also reported a FY2026 capital improvement program (CIP) investment of $520,800,000 and a five‑year CIP total of roughly $2.29 billion for 2026–2030.

The budget hearing focused on three interlocking topics: the millage decision required under Florida's Truth in Millage (TRIM) process, the county's available reserves, and the operating and long‑term costs tied to new capital projects. McLean summarized changes since the July reconciliation, including inclusion of the Port Authority budget (about $39,200,000) and technical adjustments to allocations such as a reduction to the sheriff's requested increase. She noted the county certified property tax revenues at about $491,500,000 across county millages for FY2026.

Commissioners and members of the public scrutinized reserve levels and the assumptions underlying revenue and expense projections. McLean said the tentative budget shows the county holding total reserves of $995,900,000 and that the reserve for cash balance calculation, per Florida Statute 129, results in the county being well within the 20% cap for the calculation that excludes certain capital items. In public comment, Mike May (who identified himself in the meeting) cited the clerk's July 31 report and said the county had $790,200,000 in unrestricted cash and, after the statutory allowed holding amount, roughly $492,200,000 in spending flexibility.

Some commissioners argued that those unrestricted balances mean the county can afford tax relief. Commissioner Bob McCann pushed for a millage reduction, saying, "I can guarantee you right now that the people want their taxes reduced." Other commissioners urged caution, warning that projected revenues rely on optimistic assumptions (including a 7% annual property value growth assumption for later years) and that many CIP projects will create new recurring operating costs (staffing, maintenance, utilities) once completed.

The board also discussed two proposed beach lifeguard positions, a staff request totaling about $187,000 to the general fund. A motion to add those two lifeguards was made and then withdrawn so the board could hear the remainder of the budget presentation and consider the request at the end; the board did not ultimately adopt a motion to add the lifeguards during the Sept. 10 hearing.

After public comment and deliberation, Commissioner Bob McCann moved — seconded by Commissioner Jason Bearden — to reduce the millage by 0.05 mills. The motion passed (tally recorded in the transcript as yes: 6, no: 2, absent: 1) with Commissioner Siddiq noted in the record as voting in opposition. The board then adopted three required TRIM resolutions reflecting the revised millage and the tentative budgets: resolution B‑26‑001 (tentative millage rates, revised to reflect the 0.05 reduction), B‑26‑002 (tentative county budget for FY2026 including unincorporated and Palmaire municipal services taxing units), and B‑26‑003 (tentative budget for dependent special districts). County staff updated the resolutions and the clerk's advertising materials during a brief recess so the correct rollback and millage figures could be advertised.

Members of the public urged earlier consideration of tax changes during the budget process and recommended alternative uses for reserves. John Igneli asked whether tax reductions should be decided "before the budget process starts so that folks can plan a budget based on a reduction of those taxes," and Ed Ference, a former county employee, suggested options to return funds to taxpayers (a utility billing holiday or a variable property‑tax rebate) and recommended increasing impact fees to better capture growth‑related infrastructure costs.

The board set the second and final public hearing on the FY2026 budget for Sept. 22 in county chambers. Staff and commissioners said they will work through the administrative details, including advertising the revised rollback and finalizing the resolutions for adoption at that hearing.

Ending: The board concluded the first TRIM hearing after the trio of motions passed; staff will circulate updated resolution language and the clerk will publish the corrected rollback and millage amounts ahead of the Sept. 22 final hearing.