Nassau School Board adopts tentative millage rates, $318.2 million tentative budget and sets Sept. 9 final hearing

The Nassau County School Board on motions approved tentative millage rates and a tentative district budget and scheduled the final public hearing for 6 p.m. on Sept. 9, 2025, at the school board office in Fernandina Beach.

Dr. Burns, a staff member who presented the Truth in Millage materials and rollback calculations, said, "The rollback rate for Nassau County School Board is 5.949." That rollback rate and state Department of Revenue forms were the basis for the board’s advertised figures, which set the maximum rates the board may levy when it finishes the budget process in September.

The board approved the following tentative millage components: required local effort (RLE) 3.043 mills, discretionary millage 0.748 mills, capital improvement millage 1.50 mills and the voter-approved additional 1.00 mill. The board also approved a tentative district summary budget in the amount of $318,194,551.84 and adopted resolutions to advertise the tentative millage and budget. The board set the final public budget hearing for Sept. 9, 2025, 6:00 p.m., at the school board office in Fernandina Beach.

Why it matters: the advertised (tentative) millage rates set statutory ceilings under Florida’s Truth in Millage (TRIM) process and determine the amounts that will appear on notices mailed to property owners by the tax collector. Board members and outside consultants told the board that the capital outlay millage is one factor that rating agencies and underwriters consider when assessing bond credit and interest rates.

Budget and millage discussion: Board members asked staff for clarifications about where the rollback and advertisement numbers come from on the state TRIM form. Dr. Burns described differences between lines on the Department of Revenue form and said the district used the lines the state manual indicates should be used for the advertisement. Several board members asked for additional modeling before the final hearing, and staff agreed to run scenarios showing how lowering the capital millage to 1.25 or 1.00 would change available capital funding.

Ford and Associates, the district’s bond advisors, was cited in discussion as advising the board to advertise the maximum capital millage (1.5 mills) because lowering the capital millage could affect bonding capacity and rates. "That's tied in with the bonding that y'all are doing to raise funds," a board member said during that discussion, summarizing the consultant's point.

Board direction and next steps: Staff was asked to prepare numeric scenarios for an August workshop showing the funding trade-offs if the board reduced the capital millage to 1.25 or 1.00 and to identify which capital projects would be reduced or deferred. The board emphasized that advertised (tentative) rates establish an upper limit: if the district advertises a lower cap for a millage component, it cannot later increase that component above the advertised ceiling at final hearing.

Votes at a glance - Resolution adopting tentative millage rates (Resolution No. 1375): approved (yes votes recorded as four in the meeting record). - Resolution adopting tentative budget (Resolution No. 1376): approved (yes votes recorded as four). - Tentative district summary budget of $318,194,551.84: approved (yes votes recorded as four). - Final public budget hearing: set for Sept. 9, 2025, 6:00 p.m., at the school board office: approved (yes votes recorded as four).

Other actions noted at the meeting: The board approved change order No. 1 for the West Nassau High School football field renovation, adding $35,511 to the project. Dr. Burns explained that the original permitting agency revised the drainage plan; the change order covers revised drainage work. Board minutes note the original contract had been approved previously at $1,300,000, and the contracted amount listed on paperwork was $1,500,000; the change order referenced a contingency amount of $153,763 and a required bond of $19,861. The change order motion passed.

Operational and facilities updates: Board members asked for updates on air conditioning repairs and chiller parts. Staff reported that parts for the Fernandina Beach High School chillers had arrived and that contractors expected chiller service to be completed the next day, restoring air in the building. Staff also distributed a list of summer facilities work orders and identified capital projects slated for Fernandina Beach High School and Fernandina Beach Middle School (bleachers, covered walkways, a turf field, concessions, kitchen exhaust, chiller work and track improvements).

Public comment and clarification: A member of the public, Tina Allen, asked whether the voter-approved extra 1 mill affects the school district’s bonding prospects. Staff answered that the voter-approved mill is separate (it is placed on the ballot for voters to decide) and that the district’s advertised capital outlay millage is what underwriters and rating analysts scrutinize for bonding purposes.

What the board actually decided: The board set the advertised (tentative) millage rates and the tentative $318,194,551.84 district budget; set the final public budget hearing for Sept. 9, 2025; approved resolutions to advertise those numbers; and approved a $35,511 change order for the West Nassau High School football field drainage revision. Staff will return with modeling and project-prioritization numbers for the August workshop and prior to the final hearing.

Ending: Staff and board members said they expect to continue workshops in August to refine capital and budget options before the Sept. 9 final hearing.