Town of Highland Beach adopts 3.4159-mill final rate and $32.24 million FY2025–26 budget

The Town of Highland Beach commission on Sept. 4, 2025 adopted a final millage rate of 3.4159 mills and approved a fiscal year 2025–26 budget totaling $32,241,402 after a presentation and public hearing.

Finance Director David Delina presented the proposed operating budget and reviewed key assumptions, telling commissioners “we're maintaining the town's millage at 3.5875” during his overview and describing a process to fund large capital projects later by bringing discrete budget amendments that draw on reserves once contracts and designs are in place. He also noted a roughly 6.7% rise in taxable property values since the town's preliminary hearing and said more than 74% of general fund revenue derives from property taxes.

The presiding officer read Resolution 2025-022, which set the final millage rate for the town’s general operating funds at 3.4159 mills for the fiscal year beginning Oct. 1, 2025 and ending Sept. 30, 2026, noting that figure is greater than the rollback rate stated in the resolution. A commissioner moved to adopt the resolution and it was seconded. By roll call the record shows Commissioner Peters: Yes; Commissioner Janovsky: Yes; Vice Mayor Stern: Yes. The presiding officer announced the motion carried.

The commission then considered Resolution 2025-023, the final FY2025–26 budget adoption. Delina told the commission the proposed budget is balanced by fund and that total expenditures and uses equal $32,241,402. After no public comments, a commissioner moved and a second was given; the same three commissioners recorded “Yes” on the roll call and the presiding officer announced the motion carried.

Delina highlighted several fund-specific items during the presentation: discretionary sales tax revenue that previously helped some projects will cease Dec. 31 and the town plans to draw down restricted discretionary funds for planned projects; the building department remains a strong revenue source with an estimated $4.1 million in fund balance; the water and sewer enterprise funds are set for a 5% rate increase tied to consumption and projected revenue growth; and the sewer fund will fund a sewer-lining capital project largely from reserves.

Delina also said the town is not pulling reserves in the adopted budget at this time, but will return to the commission with targeted budget amendments when projects reach contract or shovel-ready phases. He told the commission they will present a proposed amendment to the fund balance policy at the Sept. 18 meeting to create a fire department sinking fund (transcript states it would be set at "$7.50").

Town Manager Labadee said commissioners will see a fee schedule, a PBA contract matter and an interlocal code-enforcement agreement with the Town of Manalapan on the Sept. 18 agenda.

The commission scheduled the second public hearing on the budget for Sept. 18, 2025, at 5:01 p.m. and the meeting was called toward adjournment at 5:30 p.m.