Manatee School Board adopts tentative 2025-26 millage and $1.72 billion budget; outlines $155M COP plan

MANATEE COUNTY, Fla. — The Manatee County School Board on July 29 voted 5-0 to adopt a tentative total millage rate of 6.304 mills and to approve a tentative fiscal year 2025–26 budget of $1,720,829,581.

The votes covered the four millage components presented by district staff: the required local effort (RLE) of 3.056 mills; a discretionary operating rate of 0.748 mills; an additional (voted) operating rate of 1.000 mill; and a local capital outlay rate of 1.500 mills. The board approved each component separately before adopting a resolution that sets the total tentative millage at 6.304 mills and the tentative budget for the coming year.

Why it matters: the tentative actions allow the district to continue operating while staff finalizes numbers for the final budget hearing, which is set for Sept. 9. The district must follow state TRIM notice requirements and submit certified property values to the county tax collector before a final millage and budget are adopted.

Budget and tax details

District staff said the Florida Department of Education adjusted the district's required local effort on July 19, producing a small prior-period adjustment to the RLE that raised it to 3.056 mills. Budget Director Gina Maliniak and other presenters explained the district builds the tentative budget assuming 96 percent tax collections (a conservative assumption that accounts for early-payment discounts and delinquencies), and that the rollback rate for 2025–26 is higher than the proposed total millage — meaning the district must advertise a budget hearing rather than a notice of tax increase.

The tentative budget includes multiple funds. Staff noted the capital fund is slightly larger than the general fund in the tentative figures (roughly 44% vs. 43.4% of the overall budget in the presentation). The district's combined projected ending fund balance across all funds shown in the presentation was approximately $152,152,000; staff explained that lawful "carry forward" and restricted program balances cause the budgeted revenues and expenditures to look conservative while leaving an anticipated balance at year end.

Health-insurance and carryforward

Staff told the board that the internal service fund (which covers health insurance and workers' compensation) shows revenues below expenditures in the tentative book because the district has not yet set final premium increases recommended by consultant Aon. Sellers and Maliniak said the health-insurance committee must conclude negotiations before the final budget reflects any premium changes.

Capital plan and certificates of participation

The presentation included the district's five-year capital plan and proposed debt strategy. Staff said the district trimmed an earlier $170 million certificate-of-participation estimate to a $155 million plan tied to a specific package of projects. That package, as presented to the board, includes new and expanded campuses listed in the presentation: Rye Ranch Elementary, Artisan Lakes (listed as a new elementary in the book), Barbara Harvey K-8 (impact-fee funded), additions to Lake Manatee K-8, Moody Elementary (a $30 million item in the presentation), and planning for a future high school. Staff characterized some charter-school capital shares and sales-tax allocations as "wash" items in the capital fund presentation because charter share payments flow back out in the expenditure lines.

Board debate focused on debt service and schedule. Board members asked how much the district would pay annually to service COPs and other debt over the next five years; staff pointed to line items in the packet that show rising annual debt service (for example, a projection that reaches roughly $62 million in one year of the five-year plan) and a multi-year total the presentation showed as more than $286 million in debt service across several years. Members urged continued review of project scope and building costs to limit borrowing and long-term payments.

Public comment and next steps

During public comment earlier in the meeting, speakers asked the board to continue active oversight of federal grants and to host community briefings on potential federal funding changes; they also urged inclusion of charter-school perspectives in district decisions. Staff and board members reiterated that the July votes are tentative and that the tax collector will issue notices to taxpayers before the September final hearing.

All millage and budget approvals on July 29 were unanimous. The board will vote on final millage and adopt the final budget at its Sept. 9 meeting after the tax collector and property appraiser complete required mailings and the district adjusts any final items.

Votes at a glance

- Required local effort millage (3.056 mills): approved 5-0. Recommendation made by Superintendent Chapman; motion and second recorded in the minutes; outcome approved 5-0. - Discretionary operating millage (0.748 mills): approved 5-0. - Additional (voted) operating millage (1.000 mill): approved 5-0. - Local capital outlay millage (1.500 mills): approved 5-0. - Resolution 2025-003 (adopt total tentative millage 6.304 mills): approved 5-0. - Resolution 2025-004 (adopt tentative budget $1,720,829,581): approved 5-0.

What the board and staff said (selected)

Budget presenter (identified in the agenda) explained the state timeline and TRIM requirements and noted the district uses a conservative collection assumption when building the tentative budget. Superintendent Chapman said the tentative approvals allow operations to continue while staff finalizes the September hearing materials.

Board members questioned the projected debt-service load and asked staff to resume discussions about project scope, schedule and potential cost savings before the final budget. Staff said they will bring refined financials and the final budget book to the board on Sept. 9.

What the district will do next

The district will submit tentative figures to the property appraiser and tax collector so that notices can be mailed. The board will reconvene on Sept. 9 to adopt final millage rates and the final budget. Staff said they will update the capital plan and the final budget for items discussed during the board's July review.

(Reporting note: all direct quotations and attributions in this article come from district presenters, board members and public commenters recorded in the meeting transcript.)