Boca Raton council adopts final 2024–25 budget, trims millage after minor amendments

The Boca Raton City Council on Monday adopted the city'wide final millage and the fiscal 2024–25 budget and approved the 2024'2030 capital improvements program, voting unanimously on two ordinances and the CIP resolution after minor amendments and line'by'line adjustments to nonprofit awards.

The council passed Ordinance 5704, which adopts final millage rates and levies ad valorem taxes for the fiscal year beginning Oct. 1, 2024, and Ordinance 5703, the city'wide appropriations ordinance for the same fiscal year. The votes on both ordinances, and on Resolution 91-2024 (the five-year capital improvements program through 2030), were 5 to 0.

Why it matters: The adopted package funds public safety, capital projects and several new positions while keeping the city's overall millage in line with recent years. Financial staff said small technical amendments and the elimination of a handful of vacant positions trimmed the millage modestly and passed a modest savings to taxpayers.

What the council approved and why. City budget staff presented a proposed operating millage of 3.6596 mills and a voter-approved debt service millage of 0.0186 mills, for an initial total proposed millage of 3.6782 mills. Financial Services Director Jim Zervos told the council that eliminating roughly $170,000 in vacant positions would reduce the total adopted millage to about 3.6734 mills and lower the percentage over the rollback rate from 6.92% to 6.78%.

"If we adjust the millage rate for that $170,000 that reduces the overall millage rate to 3.6734 down from 3.6782," Zervos said. "So in effect, that would take the $170,000 savings from the positions ... and reduce the property tax roll by that same amount." Mayor Singer urged the council to "pass that savings on to the taxpayer," and the council incorporated the change into the adopted ordinance.

Budget priorities and numbers. Office of Management & Budget Director Sharon McGuire summarized revenue and expenditure changes: higher ad valorem collections tied to property-value growth, an increase in the general fund largely driven by public-safety salaries and pension costs, and planned investments in public-safety technology, water and wastewater improvements, a new traffic mobility and connectivity division, a public-art program, and neighborhood tree and park projects. Ms. McGuire said the general fund shows a projected spend-down from anticipated revenues and leaves estimated general fund reserves (figures presented in the staff packet) to cover emergencies and allocations.

New positions and rebudgets. Staff identified roughly 10 new full-time positions in the general fund and 10 in other funds tied to strategic priorities (examples included a homeless liaison for police, park rangers, a public-art program manager, an environmental officer and IT/data analyst roles). Several operating and capital projects that did not proceed this year were rebudgeted to next fiscal year (staff cited CDBG items, public-safety facility work, sidewalk repairs and technology upgrades), a CIP rebudget total staff listed of about $3.68 million.

Nonprofit grants and precedent debate. Council members spent substantial time reconciling nonprofit grant amounts on a line-by-line exhibit. Two local nonprofit requests that had not gone through the standard application process prompted a debate over precedent. Council member Nachlis and others argued the organizations have long served Boca Raton residents and merited inclusion. Council member Rucker cautioned that adding nonprofits by amendment risks creating an inconsistent process and could invite future late requests.

"I just think that we're setting a precedent," Ms. Rucker said, arguing the council should preserve the established application process. Council members ultimately adjusted many line items (several corrections were typos in members' submissions) and agreed to follow the council'established norms in most cases (the mayor noted a customary $1,000 baseline for new grantees where appropriate).

Formal actions and votes. The council moved to adopt Ordinance 5704 with technical corrections to the ordinance language (the percentage over the rollback rate and the total millage figure) and approved it on a 5'0to'00 roll call. The council then adopted Ordinance 5703 (the amended final budget, including the exhibits and nonprofit sheet) on a 5'0to'00 roll call. Resolution 91-2024 (the FY 2024'2025 through 2029'2030 CIP) was adopted 5'0to'00 after no public comment.

What comes next. Staff will effect the millage-rate adjustments and administrative changes described in the adopted ordinances and implement rebudgeted capital projects in the coming fiscal year. Council members noted the budget is a working document and can be revisited during the fiscal year if new needs arise.

Council adjourned at 6:59 p.m.

Sources: City Council public hearing transcript, Sept. 23, 2024. Quotes and figures above are drawn from the staff presentation and council discussion at the hearing, as recorded in the official transcript.