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Leon County
Board of County Commissioners Agenda Item#3 January 27, 2026 |
| To: | Honorable Chairman and Members of the Board |
| From: | Vincent S. Long, County Administrator |
| Title: | Fiscal Year 2027 Budget Calendar |
| Review and Approval: | Vincent S. Long, County Administrator |
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Department/Division Review and Approval: |
Ken Morris, Assistant County Administrator Roshaunda Bradley, Director, Office of Management & Budget |
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Lead Staff/ Project Team: |
Shawnya Hernandez, Management Analyst |
Statement of Issue:
Pursuant to Florida Statutes and Board policy, this item seeks Board acceptance of the Fiscal Year (FY) 2027 Leon County Budget Calendar, and approval to reschedule the September 8, 2026, Board of County Commissioners regular meeting and first budget public hearing to September 15, 2026. The recommended rescheduling is to avoid a conflict with the School Board’s budget public hearing as required by Florida Statutes.
Fiscal Impact:
This item has no fiscal impact.
Staff Recommendation:
Option #1: Approve the Fiscal Year 2027 Budget Calendar (Attachment #1).
Option #2: Approve rescheduling the September 8, 2026, Board of County Commissioners regular meeting and First Budget Public Hearing to September 15, 2026.
Report and Discussion
Background:
Chapters 129 and 200 of the Florida Statutes provide specific time frames and milestones necessary to complete the annual budget. In addition, Leon County Fiscal Planning Policy No. 93–44 requires that a budget calendar be adopted prior to March 31st of each year (Attachment #2). Leon County’s budget calendar complies with the statutory requirements and incorporates all local policies and procedures. The calendar provides the detail in support of the applicable statutes and County processes.
Analysis:
Applicable statutes have been reviewed, and a budget calendar was created to maximize the use of the Board’s time in developing the FY 2027 budget. The following information provides significant dates to the Board:
Tuesday, March 10, 2026, Regular Meeting: Establishment of the maximum discretionary funding levels for outside agencies, community sponsored events, and direction from the Board regarding additional appropriation requests to consider during the preparation of the FY 2027 budget as specified by County ordinance.
Tuesday, April 28, 2026 (9:00 a.m. – 3:00 p.m.), Budget Workshop: The County Administrator will present workshop items and seek policy decisions to assist with developing the FY 2027 budget. The workshop will include the findings and recommendations from the Alternative Revenue Study as directed by the Board. In addition, any legislation that will affect the preparation of the FY 2027 budget, including property tax reform, will be presented.
Tuesday, June 16, 2026 (9:00 a.m. – 3:00 p.m.), Budget Workshop: The County Administrator will present preliminary budgets, initiatives, and the biannual strategic plan update to the Board. Issues identified after actions taken on the March 10, 2026, agenda item and April 28, 2026 Budget Workshop, will be addressed. Forecasted property tax revenues and budget balancing strategies will be presented based on the preliminary property values provided by the Property Appraiser on June 1, 2026. Information provided will also include the Mid-Year Financial Report, which presents preliminary revenue forecasts for the upcoming fiscal year and the status of the general and special revenue fund balances.
Tuesday, July 14, 2026 (9:00 a.m. – 3:00 p.m.), Budget Workshop (if necessary): This workshop will provide the Board an updated package of anticipated revenues and expenditures for FY 2027, and any necessary funding adjustments needed based on certified taxable property values provided by the Property Appraiser on July 1, 2026.
Tuesday, July 14, 2026, Regular Board Meeting: Ratification of the June 16, 2026 Budget Workshop, as required by Florida law, and the establishment of the maximum tentative millage rate to be used for the TRIM (Truth-in-Millage) notice.
Tuesday, September 8, 2026, Regular Meeting and Budget Public Hearing, and Tuesday, September 22, 2026, Budget Public Hearing: As required by Florida Statutes, two public hearings are required for the adoption of the FY 2027 budget and the related millage rates. Section 200.065(2)(e)2., Florida Statutes, gives school boards first preference on scheduling public hearing dates, and does not allow a county to hold budget public hearings on the same day as a school board. The currently adopted Commission Calendar has the First Public Hearing on the FY 2027 Tentative Budget scheduled for September 8, 2026, and the Second Public Hearing scheduled for September 22, 2026. After the Board adopted the annual meeting calendar at its September 15, 2025 meeting, the School Board adopted its meeting schedule at its November 18, 2025 meeting, which included its two budget hearing dates. The School Board’s second public hearing on its FY 2027 budget conflicts with the Leon County Commission’s current September 8, 2026, first budget public hearing date. Due to this conflict, this item recommends rescheduling the first Public Hearing on the FY 2027 Tentative Budget and the Board’s regular meeting to September 15, 2026. The second Public Hearing on the budget would still take place on September 22, 2026.
Options:
Approve the Fiscal Year 2027 Budget Calendar (Attachment #1).
Approve rescheduling the September 8, 2026, Board of County Commissioners regular meeting and First Budget Public Hearing to September 15, 2026.
Do not approve the Fiscal Year 2027 Budget Calendar.
Board direction.
Recommendation:
Options #1 and #2
Attachments: