Hernando County School Board adopts tentative 2025–26 millage and budget; schedules final hearing Sept. 9

The Hernando County School Board adopted tentative millage rates and a tentative budget for fiscal year 2025–26 at a July 29 public hearing, voting 4–0 to approve both items and to set a second and final public hearing for Sept. 9, 2025.

The action authorizes the board to certify tentative millage rates to the Hernando County property appraiser and to continue the Truth in Millage (TRIM) process ahead of final adoption. Joyce McIntyre, the district’s chief financial officer, and Dionne Makinson, coordinator of finance, presented the revenue and appropriation estimates that underpin the proposals.

McIntyre told the board that the Commissioner of Education certified the required local effort (RLE) millage at 3.017 mills; the RLE plus a discretionary operating millage of 0.748, a capital outlay levy of 1.5 and a new voted operating millage of 1.0 combine to a proposed total of 6.265 mills. That total is above the rolled-back rate of 6.1049 mills by 2.62 percent, McIntyre said.

The district reported a taxable value increase of $1.5 billion (about an 8.15% increase in the tax base) compared with the prior year. McIntyre said the combined proposed millage is expected to generate about $125.7 million in ad valorem revenue—roughly $9.36 million more than the prior year.

On the budget side, McIntyre said the district’s combined tentative budget, including transfers, is $502,621,120. She outlined key fund totals and projections: - General fund revenue, including transfers: $242,897,237; projected beginning fund balance: $33,550,000; projected ending fund balance (June 30, 2026): $33,230,000. The projected unassigned ending fund balance was $10,510,000 (4.4% of general fund revenues). McIntyre attributed much of the change to the closing of the ESSER III grant in September 2024 and a $5 million increase in the Family Empowerment Scholarship. - Salaries and benefits in the general fund were listed at $197,420,000 (about 81.2% of operating expenditures). - Capital project revenues were presented at $60,050,000 with an estimated beginning fund balance of $105,800,000; capital outlay appropriations were listed at $34,590,000. - Debt service combined revenues (including transfers) were presented at about $10,210,000 for FY 2025–26. - Food and nutrition (special revenue) revenue was projected at $19,110,000, with appropriations of $20,630,000 and an estimated ending fund balance of $10,740,000. - Federal grants (other special revenue) were estimated at $18,700,000, which McIntyre said includes certified carryforward amounts.

During the public-comment period, Patricia Greenwood of Spring Hill raised concerns about delayed publication of last year’s budget amendments, saying, “Without the budget amendments, it's hard to address this.” McIntyre explained the district experienced delays while completing the annual audit and related year-end accounting entries and said some amendment releases would await audit completion; she estimated the next amendment might not be published until late October.

Board member Mr. Johnson clarified the limits of local authority for the audience: “We don't set the millage rate—that gets set by the state legislature. The only thing we have control over is the 1 mill which passed,” he said, adding that rejecting the certified RLE would risk losing state FEFP funding.

Votes at a glance - Adopt agenda dated July 29, 2025: Approved 4–0. - Adopt tentative millage rates for FY 2025–26 (as advertised): Approved 4–0. - Adopt tentative budget for FY 2025–26 (Resolution R26-001): Approved 4–0. - Establish second public hearing on the 2025–26 millage rates and budget for Sept. 9, 2025: Approved 4–0. - Authorization to submit certification of school taxable value to the Hernando County property appraiser: no motion or second recorded in the transcript; no formal action recorded.

The board will return for a final public hearing and possible adoption of the millage and budget on Sept. 9, 2025. Staff said final budget numbers will be updated after year-end closeout and completion of the district audit.