Broward School Board adopts $5.0 billion budget, sets millage rates and directs cost-cutting steps

The School Board of Broward County, Florida on Tuesday completed its second public hearing and adopted final millage rates and a $5,001,752,524 budget for fiscal year 2025–26 after a presentation by district budget staff and more than two hours of public comment and board discussion.

The board adopted Resolution No. 26115 setting millage rates on a certified taxable value of $347,159,915,358, including a required local effort millage of 3.072 mills and a total levy that exceeds the rollback rate by 5.94%, and later adopted Resolution No. 26116 formally approving the district's final budget.

Jeff Whitney, the district's budget director, told the board that the budget reflects state and local funding calculations the Florida Department of Education provided in July, and that a combination of enrollment declines and federal and state adjustments reduced expected revenue. Whitney said the district's calculations show an estimated total revenue loss of about $85.4 million relative to earlier projections, driven in part by a decline in student full-time equivalents.

Whitney said the district's overall budget figures include pass-through funds such as charter school allocations and Family Empowerment Scholarship (FES) amounts, and highlighted portions of the levy: required local effort (3.072 mills, $1,023,816,250), discretionary local effort (0.748 mills, $249,288,593), voted referendum (1.0 mill, $333,273,519), capital improvement tax (1.5 mills, $499,910,279) and debt service (0.1645 mills, $54,823,494). Whitney also reviewed that the Florida Education Finance Program base student allocation rose slightly to $5,372.60 per student in the state's second calculation.

The board's discussion moved beyond the two resolutions to a set of motions from the chair directing the superintendent to pursue operational savings. The board voted unanimously to direct the superintendent to reduce overtime spending by 40% by November 2025; Chief Financial Officer (CFO) Ms. Johnson told the board staff estimates that a 40% cut would yield approximately $12 million in savings. The board also unanimously approved a directive to staff to review all supplemental pay items and return recommendations on which supplements should be sunsetted, and to develop a partnership with Broward County Transit to explore student bus passes by January 2026.

A separate motion to centralize Broward County payroll by January 2026 was introduced but pulled after district leaders said they had already begun the work and the superintendent agreed; staff advised the change would be operational and would not require large up-front costs.

Public comment included concerns about rising property taxes, requests for more support for teachers (including affordable housing and volunteer recruitment ideas), and questions about specific district spending items and technology projects. Several speakers also urged stronger accountability on long-running information technology projects.

Board members pressed staff on the budget's structural issues: declining enrollment (Whitney cited an additional drop of about 2,360 students compared with prior calculations and a larger multi-year decline), continued use of fund balance (an assigned and unassigned fund balance of about $115 million, about 4.2% of revenues inclusive of charter pass-throughs), and rising healthcare and other costs. Superintendent Dr. Hepburn (referred to in the hearing) and CFO Ms. Johnson repeatedly said staff would return to the board with a detailed workshop in October with five-year trend analyses, staffing reviews and contract reviews.

Votes at a glance

- Resolution 26115 (final millage rates): Adopted unanimously. Motion to adopt read by Jeff Whitney; vote recorded as unanimous. (Outcome: approved.) - Resolution 26116 (final budget for FY 2025--26): Adopted, 7-2. The board approved the budget in the amount of $5,001,752,524; Mrs. Rupert and Mr. Severa cast dissenting votes. (Outcome: approved.) - Motion to reduce overtime by 40% by November 2025: Passed unanimously; staff estimated about $12 million in savings. (Outcome: approved.) - Motion directing a review of supplemental pay and recommendations to sunset supplements by Oct. 21, 2025: Passed unanimously. (Outcome: approved; financial impact to be determined after staff review.) - Motion to centralize district payroll by Jan. 2026: Introduced and later removed from the floor after staff indicated work already underway and the superintendent's concurrence. (Outcome: no action / withdrawn.) - Motion to direct the superintendent to work with Broward County Transit on student bus-pass access by Jan. 2026: Passed. (Outcome: approved; savings amount to be determined.)

Why it matters: The approved levy and budget set the district's revenue and spending plan for the 2025-26 school year and include staff directives intended to reduce costs so the district can preserve resources for compensation and classroom needs. Board members who opposed the budget said they feared the plan did not sufficiently protect district instructional supports and professional development amid federal grant reductions.

What's next: Staff will file the budget with the state and county as required by TRIM (Truth in Millage) rules, and return to the board in an October workshop with a five-year analysis, staffing and contract reviews and further cost-saving proposals.