Nassau County adopts tentative 2025-26 budget, millage and multiple assessments; several land-use items approved

Nassau County commissioners on Monday approved a tentative fiscal-year 2025-26 budget and adopted several associated millage rates and local assessments, while also voting on a series of land-use and maintenance items.

County Manager Mister Arman opened the first public hearing on the tentative budget, describing the presentation as the first of two public hearings and noting a second hearing is scheduled for Sept. 22. "This is the first public hearing. The second public hearing will follow on September 22," Mister Arman said. He reviewed revenue projections, service pressures from growth, and the county's approach to balancing maintenance and new capital needs.

Why it matters: the actions set the county's tax rates and a tentative spending plan that will guide operations beginning Oct. 1 if finalized at the Sept. 22 hearing. Commissioners also approved several assessments that will appear on property tax rolls and moved forward two land-use items affecting small parcels and a townhouse development.

Most important actions - Budget and millage: The board adopted tentative countywide millage rates that together produce an aggregate millage rate of 8.3688 mills and set the countywide tentative budget at $472,864,235. The countywide proposed millage for general purposes and transportation was listed as 6.7457 mills (above a stated rollback rate of 6.4095). The municipal services taxing district millage was set at 2.2087 mills and the Amelia Island beach-renourishment millage at 0.096 mills; total combined millage cited in the record was 9.0504 mills. - Assessments and MSBUs: The board adopted the final maintenance and assessment resolution for the Amelia Concourse assessment area (resolution 2025-135) and approved the annual operating and capital assessment resolutions for the South Amelia Island Shore Stabilization/MSBU beach-renourishment area. - Land use and development: The board approved an amendment to the future land-use map and the associated rezoning (R-25-002) for a 1.01-acre parcel on U.S. 1 north of Charwood Drive, and approved a final development plan (FD-24-007) for Tributary Phase 1B Unit 13, a 25-acre parcel with 80 townhouse units.

Votes at a glance (formal actions taken) - Motion to accept revised budget documents and place them into the official record: Approved, roll call 4-0 (mover: Commissioner Grama; second: Commissioner Farmer). - Motion to adopt millage rates (countywide 6.7457; MSTU 2.2087; Water Conservation District 0; Amelia Island renourishment 0.096; aggregate 9.0504): Approved, roll call 4-0. - Motion to adopt tentative countywide budget $472,864,235: Approved, roll call 4-0 (mover: Commissioner Farmer; second: Commissioner Gray). - Motion to set final public hearing to adopt budget and millage rates on Sept. 22, 2025, at 5:01 p.m.: Approved, roll call 4-0. - Resolution 2025-135 (Amelia Concourse maintenance and assessment roll): Approved, roll call 4-0. - SAISS/MSBU operating assessment resolution (beach renourishment, operating component): Approved, roll call 4-0. - SAISS/MSBU capital assessment resolution (beach renourishment, capital/bond repayment component): Approved, roll call 4-0. - Ordinance 025-032 / CPA25-005 (future land-use map amendment for ~1.01 acres on U.S. 1 from COM to LDR): Approved, roll call 4-0. - Rezoning R-25-002 (rezone ~1.01 acres from CN to RS-1 to match the approved FLUM amendment): Approved, roll call 4-0 (mover: Commissioner Farmer; second: Commissioner McCullough). - FD-24-007 (Tributary Phase 1B Unit 13 final development plan — ~25 acres, 80 townhouse units): Approved, roll call 4-0 (mover: Commissioner Farmer; second: Commissioner McCullough).

What the board said and staff context County Manager Mister Arman presented fiscal context, noting flat or decreased projections for some revenue streams (sales tax, local option fuel tax) while ad valorem revenue grew and the county continued a multi-year millage reduction program. He described allocation priorities — constitutional officers, transportation, fire and county operations — and emphasized the county's efforts to fund maintenance as well as new capital projects. "For every dollar of ad valorem tax that we receive, 50¢ or 50% of that dollar goes to our constitutional officers," Mister Arman told commissioners during the presentation.

Planning staff said the small U.S. 1 parcel that the board rezoned received unanimous recommendation from the county planning commission; staff described the area as predominantly single-family and open/rural and noted that low-density residential would cap development at two units for the 1.01-acre tract.

Background and next steps The board's approvals set a tentative budget and millage rates that must be finalized at the Sept. 22 public hearing; until then, the adopted numbers are tentative. Property owners who receive tax notices will see the assessments and millage rates reflected on future rolls if the board adopts the budget at the final hearing. The approved development and rezoning items carry conditions of local land-development code compliance and will proceed under applicable permits and development-review processes.

Documents and evidence cited in the meeting included staff reports, Planning & Zoning Board materials, draft ordinances, and MSBU resolution documents that were placed into the record during the hearing.