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Pasco County commissioners repeal municipal service taxing unit for unincorporated law enforcement

Pasco County Board of County Commissioners · May 19, 2026
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Summary

The board voted 5–0 to repeal the MSU (Ordinance 25-47) intended to create a municipal service taxing unit for unincorporated law enforcement after staff and sheriff's office representatives said technical issues with millage caps and city participation made the mechanism unworkable.

The Pasco County Board of County Commissioners voted unanimously to repeal an ordinance that established a municipal service taxing unit (MSU) for law enforcement in unincorporated Pasco County.

Amy Farrell, budget director (S9), told the board staff had worked since November to resolve technical issues with the MSU — including millage-cap constraints and limitations on city participation — and recommended repealing Ordinance 25‑47. "We've been doing some work since November when the ordinance got established to figure out the specific mechanisms of the MSU, and there were some millage cap issues and limitations with city participation," Farrell said.

Commission discussion centered on finding a sustainable funding solution for the sheriff's office. One commissioner warned the current funding model that would rely on a 40% share (as discussed internally) could lead to unsustainably large increases in future years. Undersheriff Chase Daniels (S10) told commissioners the sheriff's office supports finding a better funding stream and understands the board's choice to repeal the MSU now. "We are certainly committed to finding a better funding stream that works for everyone," Daniels said.

With no members of the public present for comment, the board moved to adopt the repeal, approved it by roll call 5–0, authorized the chair to execute the ordinance, and directed board records to file the ordinance with the Department of State.

Next steps: The chair will execute the repeal ordinance and staff will file the required documentation with the Department of State; county administration and the sheriff's office indicated they will continue collaborating on alternative funding options.