Flagler County starts FY2027 budget process; staff recommends prioritizing infrastructure and public safety

John Brower, director of financial services, opened the county’s FY2027 budget kickoff at the Feb. 9 workshop with a walk‑through of the budget phases and calendar and a request that departments align requests with the county’s strategic plan.

Brower said the county is in the pre‑budget phase and will move into budget development after the kickoff; most department budgets are due by June 1, tentative budget work occurs in May–June, and the board’s two public hearings and adoption occur in September. He told commissioners staff expects operating budgets to be smaller this year and asked departments to prioritize core services: infrastructure (including beach and dune restoration, stormwater and roads), public safety, and constitutional officers.

Brower reviewed alternative funding mechanisms — municipal services taxing units (MSTU), benefit units (MSBU), interlocal agreements (ILAs), user fees, enterprise funds and special districts — and mapped services that might be funded through those tools (law enforcement, fire/EMS, library services, parks and recreation, fleet). He urged departments to explore alternative funding and for the board to provide early guidance so staff can incorporate priorities before July deadlines.

Commissioners discussed operational efficiencies, staff training and the possibility of contingency planning with neighboring municipalities if state revenue changes force mid‑course adjustments in 2028. One commissioner asked staff to avoid premature public conversations about consolidation; another suggested the county tap retired managers and external advisors for short‑term technical assistance. Brower and the county administrator said staff will pursue consultants to explore funding alternatives and will present more detailed scenarios to the board as legislative outcomes become clear.

During public comment, residents asked how a state referendum to limit or change ad valorem tax revenue would affect the county’s planning. Steve Davis asked whether the county needed to react now to legislative timing and implementation. David Eckert urged the county to create revenue models (MSBUs, special districts and other options) and present those to citizens before a November referendum so voters understand tradeoffs.

The board closed the discussion and moved on to other items; staff will continue budget work and return with more detailed proposals and modeling through the spring and summer.