Hernando school board adopts 2025-26 millage rate and $511.5 million budget

Joyce McIntyre, the district’s chief financial officer, presented the final millage rates and the proposed 2025-26 budget to the Hernando County School Board on Sept. 9 and the board voted unanimously to adopt both the millage and the budget.

McIntyre described the TRIM process, noting that “the TRIM process provides the public an opportunity to voice their opinion on the millage rates and budget.” She said the Commissioner of Education certified a required local effort (RLE) rate of 3.017, which the district adds to discretionary and voted levies to arrive at the combined rate. McIntyre said the total combined millage rate was 6.2625 and that “the total millage rate to be levied of 6.265 exceeds the rollback rate of 2.62%.”

The board adopted the district’s advertised millage and final budget after the finance presentation. McIntyre said the advertised millage rates are expected to generate $125,700,000, an increase of $9,360,000 over the prior year. She presented the district’s consolidated budget total — including fund balance and transfers — as $511,506,763 for fiscal year 2025-26.

McIntyre walked the board through the district’s five main funds. For the general fund, she listed projected revenues and reserves: beginning fund balance of $34,600,000, total general fund revenues including transfers of $244,973,294, and projected general fund appropriations of approximately $245,250,000, leaving a projected ending general fund balance of $34,280,000 as of June 30, 2026. She said salaries and benefits are the largest expense at $197,470,000, representing about 80.51% of operating expenditures.

On other funds, McIntyre said the debt service fund anticipates debt service appropriations of $10,210,000 with an ending fund balance around $349,558 and described capital projects revenues of $61,050,000 with a beginning balance of $108,150,000. She said $28,660,000 of the beginning capital balance is assigned carry-forward for projects started in 2024-25 that will continue into 2025-26. For food service, McIntyre said estimated revenue is $19,110,000, anticipated expenses $20,630,000 and an estimated ending fund balance of $10,260,000.

Federal grant programs accounted for a combined revenue total McIntyre listed as $21,260,000, which includes certified carry-forward amounts. She summarized that all funds combined equal the $511,506,763 final budget figure being adopted.

After the presentation the board moved to the formal votes. The board approved (1) adopting the revised meeting agenda for Sept. 9, 2025; (2) adopting the final millage rates for fiscal year 2025-26; and (3) adopting the proposed final budget for 2025-26 (Resolution R26-4). Each motion passed on a recorded vote of 5 to 0.

Superintendent Pender thanked staff, and the meeting was adjourned. “I appreciate all the hard work of a lot of different, all of our different departments coming together to put this budget together,” Pender said.

Votes at a glance

• Agenda revision (approval to adopt the revised agenda dated 09/09/2025) — Motion passed, 5–0. • Final millage rates for fiscal year 2025–26 (agenda item 26-3,286) — Motion passed, 5–0. • Adoption of proposed final budget 2025–26, Resolution R26-4 (agenda item 26-3,287) — Motion passed, 5–0.

(Amounts and program names cited in this article are those presented by district finance staff during the Sept. 9 public hearing and are reported here as stated.)