Alachua School Board adopts $604.1 million budget and millage rate; levy exceeds rollback by 5.07%

The School Board of Alachua County on Sept. 9 adopted a $604,094,340 final budget for fiscal year 2025–26 and approved the millage rates that will fund it, voting 5-0 on both measures during a public hearing.

The budget vote followed a presentation by district budget staff and discussion by board members about the composition of revenue, restricted transfers from capital funds and rollover balances from the prior year. The board approved resolution 26-03 on the millage levies and resolution 26-04 adopting the final budget.

District staff presented the revenue picture behind the budget, noting that increases in required local effort (RLE) reduce state FEFP formula payments. “At first glance, I would think the district has nearly $10,000,000 of new revenue. Unfortunately, that's not what happens,” budget presenter Judy Marte said, describing how a roughly $5,000,000 RLE increase offsets state funding. Marte told the board that the total computed millage rate exceeds the rollback rate calculated under Florida Statute 200.065(1) by 5.07% and read the statutory resolution into the record before the vote.

The board approved the levies the presenter read into the record, including the required local effort (amount to be raised $82,181,116; levy 2.979 mills), discretionary operating (amount to be raised $20,634,936; levy 0.748 mills), additional voted operating (amount to be raised $27,586,813; levy shown as the voted 1 mill in the referendum) and a district local capital improvement tax (amount to be raised $41,380,220; levy 1.5 mills). The district's certified taxable value that the resolutions reference was read as $28,736,263,614.

Board members asked staff detailed questions about where specific revenues and transfers are recorded. Marte said the transfer from capital to general fund for allowable items (technology, building maintenance, buses, property insurance) is consistent with practice in similar-size districts and confirmed that some transfers—specifically a transfer from sales-tax-related capital funds—include a $6,000,000 appropriation for technology. She also said the district will bring budget amendments for newly awarded federal grants that arrived after tentative budget adoption.

Board members and staff discussed fund balance and roll-forwards. Marte and finance staff said roughly $7,000,000 of prior-year roll-forward (primarily from the 1-mill voted capital levy and categoricals) is included in the district's fund balance and that some amounts must be spent in specified categories. Marte said the district is 98% closed on books and will meet with auditors to begin the annual audit process.

Superintendent Dr. Kamala Patton and multiple board members thanked finance staff for the work preparing the budget and the annual financial report (AFR). Finance staff member Brandon was singled out by board members for assembling the AFR and responding to board questions.

Public comment at the hearing included two speakers. Carmen Ward, president of the Alachua County Education Association, said she was “very excited that we are returning to the table” and that the budget puts the district in a better bargaining position than last year. James Carrington, a resident of the City of Alachua, urged homeowners to review their property tax notices and urged the board to save unencumbered funds rather than use them at year-end.

Board members also flagged ongoing state-level issues that could affect revenue: the district is reconciling students who received Family Empowerment Scholarship (FES) payments with district enrollment data. Marte and other staff said the state has supplied new files and the district has submitted quarterly comparisons to the state to prevent duplicate funding; staff said some prior-year adjustments remain unresolved and may affect future state calculations (the board noted the district has not yet received a fourth “calc” adjustment for the prior year).

Formal actions recorded in the meeting included roll-call votes on both the millage resolution and the final budget. For the millage resolution (26-03) the motion carried 5-0 on a roll-call vote: Dr. Rockwell — yes; Mr. Vu — yes; Ms. Playback — yes; Dr. McNeely — yes; Chair Certain — yes. For the final budget resolution (26-04) the motion was moved by Dr. McNeely, seconded by Ms. Playback and carried 5-0 on a roll call: Dr. Rockwell — yes; Mr. Vu — yes; Ms. Playback — yes; Dr. McNeely — yes; Chair Certain — yes.

Next steps staff identified include posting the adopted budget documents and executing required signatures, submitting budget forms to state authorities under the Truth in Millage (TRIM) process, and bringing grant-related budget amendments to the board in the coming weeks. Staff also said they will provide the board additional analyses requested during the hearing, including a staffing report and a fund-ratio calculation as of June 30.

The board adjourned the public hearing after the votes and brief additional discussion; staff will continue to refine and amend the budget as awards and audit results are finalized.