Highlands County school board adopts tentative millage rates and $200.8 million tentative budget; members press DOE for clarification

The School Board of Highlands County on July 29 adopted tentative millage rates and a tentative budget for fiscal year 2025–2026 while several members urged staff to seek written clarification from the Florida Department of Education on what, if any, discretion the board retains.

At the public hearing Business Operations Director Angelica Tinajero said the required local effort millage rose from 3.096 to 3.104 — an increase of 0.008 — and that, for a property assessed at $100,000, the change equates to roughly $1. "The required local effort millage increased from 3.096 to 3.104, which is an increase of 0.008," Tinajero said. She also told the board the total millage rate to be levied is 10.11% more than the rollback rate computed under state law, and that certified property appraised values had increased about 14.82%.

The board adopted Resolution No. 2526-01 to set tentative millage rates and Resolution No. 2526-02 to adopt the tentative budget. The district’s tentative budget total is $200,844,603 for the fiscal year beginning July 1, 2025. Tinajero read figures in the resolutions showing the general fund levy and capital levies used to compute the district’s revenue estimates.

Why it matters: the millage and budget figures determine how local property tax levies are shown to the public and are required for the district to certify levies to the Department of Revenue and the local property appraiser. Board members repeatedly emphasized that the July action is tentative; a final public hearing and final adoption are scheduled for Sept. 9, 2025.

Key facts and figures disclosed at the hearing: - Required local effort: $29,216,399 with a tentative millage of 3.104. (source: resolution read into the record) - Discretionary local millage proposed to be raised: $7,004,550 with a tentative millage of 0.748. - District Local Capital Improvement Fund proposed: $14,118,750 with a tentative millage of 1.500. - The total millage rate to be levied exceeds the rollback rate by 10.11%. - The tentative total budget adopted is $200,844,603 for fiscal year 2025–2026. - The proposed tax levy shown on the notice of proposed tax increases was approximately $52,000,004 (displayed on the district form discussed at the hearing); the transcript and materials show the general fund portion expected to raise roughly $36 million (about $29.2M required effort + $7.0M discretionary), with capital levies of about $14.1M.

Board members repeatedly questioned which elements are under local control. Tinajero and other staff repeatedly explained the Department of Education issues the millage rates used for budget calculations and that certified property appraised values provided by the local property appraiser drive much of the revenue change. Tinajero said the district received required DOE numbers late (the notice was received July 19) and that the department’s forms and the Department of Revenue’s wording constrain how the district publishes the notice of proposed tax increase.

Several board members said constituents had contacted them about rising property taxes and insurance costs and asked the district to review internal spending to limit future tax pressure. One board member said they would vote to adopt the tentative budget because it is preliminary but asked staff to pursue written confirmation from DOE about whether the board may choose to hold the millage at last year’s rate.

Process and next steps: Tinajero advised the board must certify certain forms to the Department of Revenue by statutory deadlines and that failure to certify the millage could delay or jeopardize local property-tax–sourced funding. The board recorded motions and adopted both resolutions by separate roll-call votes at the hearing; members said they expect additional information from DOE before the final budget hearing on Sept. 9.

Votes at a glance: - Resolution 2526-01, adopting tentative millage rates: adopted by roll-call vote at the July 29 hearing (moved by Mrs. Howerton; seconded by Dr. Durrance). Individual roll-call entries were read during the meeting. The transcript records that board members voiced concerns but proceeded to adopt the resolution as tentative. - Resolution 2526-02, adopting the tentative budget ($200,844,603): adopted by roll-call vote at the July 29 hearing (moved by Mrs. Howerton; seconded by Dr. Durrance). Board members said the vote is tentative pending any further action or clarification from DOE.

Board members and staff noted statutory context: a member read aloud the start of Florida Statute 1011.62(4) describing computation of required local effort and told the board the DOE calculation flow leads to the figures staff presented. The board scheduled the final public hearing and final adoption for Sept. 9, 2025.

The hearing adjourned after the votes and a call for staff to seek written clarification from DOE on whether and how the board might hold millage at prior-year rates.