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Leon County
Board of County Commissioners Cover Sheet for Agenda #17 March 10, 2026 |
| To: | Honorable Chairman and Members of the Board |
| From: | Vincent S. Long, County Administrator |
| Title: | Establishing the Fiscal Year 2027 Maximum Discretionary Funding Levels for Outside Agencies Including the Community Human Services Partnership |
| Review and Approval: | Vincent S. Long, County Administrator |
|
Department/Division Review and Approval: |
Ken Morris, Assistant County Administrator Shington Lamy, Assistant County Administrator |
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Lead Staff/ Project Team: |
Roshaunda Bradley, Director, Office of Management & Budget Abigail Thomas, Director, Human Services & Community Partnerships Georgette Daniels, Budget Manager Shawnya Hernandez, Management Analyst |
Statement of Issue:
Pursuant to the County’s Discretionary Funding Guidelines, as set forth in Chapter 2, Article XI, Code of Laws of Leon County, Florida (LCC), and Policy No. 93-44, “Fiscal Planning”, this item seeks Board consideration to establish the Fiscal Year (FY) 2027 maximum discretionary funding levels for Community Human Services Partnership (CHSP), including emergency homeless shelters, special events, outside agency contracts, and Commission Office budgets. Additionally, as requested by the Board, this item provides a status report on anticipated Children’s Services Council funding for CHSP-eligible organizations for FY 2027.
Fiscal Impact:
This item has a fiscal impact. Specifically, this item establishes the maximum discretionary funding levels for CHSP outside agencies, special events, and Commission Office budgets for FY 2027. This item recommends level funding for FY 2027 in each category. As funds would not be obligated to the agencies until the County’s annual budget has been approved and adopted, the Board maintains flexibility to reduce funding levels prior to final budget adoption.
Staff Recommendation:
Option #1: Establish the Community Human Services Partnership maximum funding level for FY 2027 at $1,445,000.
Option #2: Accept the status report on anticipated Children’s Services Council funding for CHSP-eligible organizations for FY 2027.
Option #3: Establish the non-departmental maximum discretionary funding level for FY 2027 at $89,500 for special events funding.
Option #4: Establish the Commissioner Office Budgets at $23,500.
Option #5: Establish the FY 2027 Outside Agency Contracts maximum funding level as follows, and authorize the County Administrator to approve and execute the agreements and approve and execute any modifications, amendments, or associated agreements thereto, all subject to legal review and revision by the County Attorney:
Report and Discussion
Background:
Leon County’s budget process is designed to seek early Board input and guidance in the development of the annual budget. Each year to ensure a timely, deliberate, and transparent budget process, the Board adopts an annual detailed budget calendar. This year, the Board approved the FY 2027 budget calendar at the January 27, 2026 meeting. This item presents one of the early considerations for the Board in the process with the establishment of the maximum discretionary funding levels for the FY 2027 budget.
While each year presents new and unique budget challenges, the early development of the County’s FY 2027 budget coincides with the highest level of fiscal uncertainty and instability since the COVID-19 pandemic in 2020. As previously reported to the Board, a number of property tax reform bills have been filed this session ranging from the proposed elimination of non-school homestead property taxes to expanded exemptions benefits. The property tax proposals include constitutional amendments which, if passed by a 3/5 vote of the Legislature, would be subject to 60% voter approval during the 2026 General Election with a potential estimated fiscal impact ranging from $9 million to $93 million in reduced property tax revenue in FY 2028.
In addition to the proposed reduction and elimination of non-school homestead property taxes, each proposal also seeks to create a new constitutional provision prohibiting local governments from reducing the funding level for law enforcement in response to the loss of property tax revenue associated with these proposals beginning in FY 2028. As the legislative session has proceeded, this prohibition has been expanded in some bills to prevent funding reductions for any first responder services. Law enforcement and detention costs make up the largest share of the County budget, with approximately half of all property tax expenditures dedicated to the Leon County Sheriff’s Office for law enforcement and management of the Leon County Detention Center. By requiring approximately half of County property tax expenditures to be held harmless following the passage of property tax reform and reduction of property tax revenues, the full weight of the financial impacts will be disproportionately imposed on programs and services supported by only half of the County’s property tax expenditures. Since the County has other state-mandated duties (Constitutional Offices, Courts and Judiciary, state-mandated payments, etc.), most of the funding reduction burden will threaten non-mandatory spending and programs like the community human services presented in this item, which do not have their own dedicated funding sources to offset the impacts.
In addition to uncertainty surrounding property tax reform, the FY 2027 budget development process is also impacted by continued fluctuations in state shared sales tax revenue, rising healthcare costs, and inflation for contractual services and capital improvement projects. These ongoing factors present short- and long-term budgetary pressures for preparing a fiscally responsible budget for the Board’s consideration that continues to provide the highest level of public services to taxpayers. As such, the FY 2027 budget will limit increases in operating costs to the smallest levels necessary to ensure stable funding to maintain current service levels and continued investment in the highest needs of the community, such as supporting our human service agencies. In light of all these budgetary pressures and ongoing direction and input from the Board, OMB will continue to work closely with County Departments and the Constitutional Officers to address their operating and capital budget requests to prepare a fiscally responsible budget for the Board’s consideration.
FY 2027 – FY 2028 CHSP Funding Cycle
Leon County has a long history of providing millions in annual funding to support the nonprofit agencies in our community. To ensure the funding is provided in an equitable and transparent manner, the County follows the funding guidelines established in the Discretionary Funding Guidelines, Chapter 2, Article XI, Leon County Code (LCC) (Attachment #1), and Policy No. 93-44, “Fiscal Planning” (Policy) (Attachment #2). As specified, these discretionary levels must be established prior to March 31 of each year. Additionally, to ensure complete transparency in the budgeting process, the LCC also requires Commissioner Office Budgets and community event sponsorships to be established annually prior to March 31.
In general, the LCC and Policy provide the annual process for establishing funding levels for a series of nonprofit funding categories including CHSP, direct funding for certain nonprofit agencies which are referred to as “non-departmental”, and funding for outside agencies that provide specific services for the County through an annual contract. As discussed later in the analysis, examples of these types of agencies include St. Francis of Assisi Wildlife Association, Incorporated, DISC Village, Inc., United Partners for Human Service, Inc. (UPHS), The Tallahassee Senior Citizens Foundation, Inc., and others.
While the County’s annual budget is not finalized until September of each year, early preliminary approval of outside agency funding provides the nonprofit community certainty in preparing their respective budgets for next fiscal year. This early approval was specifically requested by the CHSP agencies to provide certainty to the CHSP funding process which occurs at the same time the County is developing its annual budget. In FY 2018, the City and County established a Memorandum of Understanding regarding the joint administration of the CHSP process which also established a two-year funding cycle for CHSP agencies (Attachment #3). While the intent of the two-year funding cycle is to provide a greater level of budget certainty for the agencies and a reduced lengthy annual application process, there is always the potential of unavoidable budget constraints that could require the Board to reassess its funding commitment any given year. As noted previously, several property tax reform bills have been filed this session that could result in a significant reduction in property tax revenue beginning in FY 2028, which would be the second year of the next two-year CHSP funding cycle. As funds would not be obligated to the agencies until the County’s annual budget has been approved and adopted each year, the Board maintains flexibility to reduce funding levels prior to final budget adoption.
To provide consistency for funding for outside agencies that provide County services, the Board amended the Policy at the June 8, 2021 meeting, to align the budgeting of these contracts with the Discretionary Funding process. The maximum funding level for these contracts is now presented at the same time the Board establishes the funding levels specified in the LCC.
Over the past several years, the County, in partnership with the City, have made improvements to CHSP to address the ever-changing human service needs of the community such as the adoption of uniform outcome measures and the establishment of the Homeless Services Category. In November 2023 the Board established line-item funding for the emergency homeless shelters through CHSP, in partnership with the City and in coordination with CSC Leon, to reduce the number of individuals, children and families experiencing homelessness in the community and provide greater local oversight of the shelters policies and operations. The Board also considered a proposal to realign the current CHSP funding categories and transition children and family programs to funding opportunities through CSC Leon. The proposed realignment to the CHSP funding categories sought to optimize limited public resources and provide a sufficient level of line-item funding for emergency homeless shelters.
However, following feedback from human service partners regarding the potential impact to human service programs, in January 2024, the Board directed staff to delay action during the FY 2025 – 2026 two-year cycle. Instead, the Board directed staff to work with CSC Leon and the City to develop a proposal to replicate and fund the CHSP process through CSC Leon beginning in FY 2027 to coincide with the next CHSP funding cycle. Given the delay of the proposed realignment in CHSP that would have provided funding for shelters, in March 2024, the Board allocated one-time federal American Rescue Plan Act (ARPA) for line-item funding to the emergency homeless shelters for the current two-year funding cycle which will be exhausted at the end of FY 2026.
On December 9, 2025, the Board approved the realignment of County CHSP funding for the upcoming two-year funding cycle (FY 2027-2028) for line-item funding of the emergency homeless shelters following actions taken by CSC Leon to provide funding opportunities for children and youth programs currently funded through CHSP. At that time, the Board also requested a status report on the children and youth programs anticipated to receive funding from CSC Leon in FY 2027 which is provided in the Analysis section.
Analysis:
The following section seeks Board consideration to establish the FY 2027 maximum discretionary funding levels for Community Human Services Partnership, including dedicated homeless services, special events, Commission Office budgets, and outside agency contracts. Additionally, this section includes a status report on which organizations have been funded by CSC Leon in FY 2027.
Consistent with the County’s Discretionary Funding Guidelines in Chapter 2, Article XI, LCC, the Board annually establishes maximum outside agency discretionary funding levels. As reflected in Table #1 and discussed through the remainder of this analysis, this item recommends:
Table #1: FY 2026 and FY 2027 Total Discretionary Funding
|
Discretionary Funding Category |
FY 2026 Actual |
FY 2027 Recommended |
|
Community Human Service Partnership (CHSP) |
$1,445,000 |
$1,445,000 |
|
Special Event Sponsorships |
$89,500 |
$89,500 |
|
Commission Office Budgets |
$164,500 |
$164,500 |
|
Outside Agency Contracts¹ |
$820,434 |
$820,434 |
|
Total |
$2,519,434 |
$2,519,434 |
As reported in the Capitol Update, staff has been tracking legislation (SB 1134 and HB 1001) that seeks to prohibit local governments from taking any action related to diversity, equity, and inclusion (DEI) which is defined to include programs and policies based on race and/or gender. Specifically, under the bill, local governments would be prohibited from funding, promoting, or taking any official action, such as the adoption or enforcement of ordinances, resolutions, rules, regulations, programs, and policies related to DEI. The legislation would not restrict local governments from recognizing or honoring holidays, special observances, monuments and memorials that are recognized by state or federal law such as the 4th of July or Dr. Martin Luther King, Jr. celebrations. However, other FY 2027 discretionary funding and budget line items would be impacted if the legislation is approved this session. This could include funding of CHSP agencies and other outside agencies that provide programs exclusive to race and/or gender, and special event sponsorships. Based on the outcome of the legislative session, any necessary funding recommendations would be brought back to the Board later in the budget development process.
Community Human Service Partnership Funding
As previously described, in FY 2018, the City and County entered into a Memorandum of Understanding regarding the joint administration of the CHSP process. This process also established a two-year funding cycle for CHSP agencies. FY 2027 will commence the first year of the upcoming two-year CHSP funding cycle (FY 2027 and FY 2028). As previously discussed, pending property tax reform initiatives could impact funding levels for FY 2028. Any potential impacts would be brought back to the Board for consideration at a later date.
Table #1 reflects maintaining general revenue funding in the amount of $1,445,000 for FY 2027. Consistent with the Board’s direction during the FY 2025 budget development process, the two-year CHSP funding cycle also includes line-item funding in the Homeless Services category for emergency shelters as provided in Attachment #4. The realignment of County funds, recently approved by the Board will provide $537,500 in dedicated line-item funding for the emergency homeless shelters.
This is in support of the Board’s Strategic Initiative:
This particular Strategic Initiative aligns with the Board’s Quality of Life Priority:
CSC Leon FY 2027 Funding
As previously mentioned, on December 9, 2025, the Board approved the realignment of Leon County CHSP funds to sustain funding for emergency homeless shelters while CSC Leon made additional funding resources available for children and youth programs. The Board also requested a status report on the children and youth programs anticipated to receive funding from CSC Leon in FY 2027.
For FY 2027, CSC Leon County is providing a total of $3.7 million for children and youth services in the areas of early learning, after school, and summer programs. That is more than double the funding provided to similar programs through CHSP. As a result of this coordination, 14 agencies and 18 programs that received CHSP funding for children and youth services were eligible for the three CSC funding opportunities in lieu of CHSP funding.
CSC Leon is providing up to $500,000 in line-item funding to local Head Start programs for FY 2027 that were funded through CHSP which more than doubles the funding amount provided by CHSP. This includes Capital Area Community Action Agency and Kids, Inc. CSC Leon will also award grant funding in the amount $200,000 for early learning programs later this Spring for FY 2027, which is nearly twice the amount of funding provided to similar programs through CHSP. From October 2025, through January 2026, CSC Leon formally solicited proposals for the remaining $3 million for after school and summer programs.
On March 5, 2026, the CSC Leon Board will consider the funding recommendations of its evaluation committee for the after school and summer programs (Attachment #5). The evaluation committee’s recommendations would fund 13 agencies that serve approximately 1,500 children and youth. All CHSP agencies that applied were recommended for funding awards that would far exceed their current CHSP funding levels. This includes Boys and Girls Club of the Big Bend, Inc., Omega Lamplighters Inc., Children’s Home Society, and the FSU Center for Academic Retention and Enhancement. A total of 11 CHSP agencies were eligible to apply for the CSC Leon funding opportunity for after school and summer programs (Attachment #6). Agencies that did not apply to CSC Leon for funding mentioned concerns regarding perceived difficulty with the application process and adhering to the reporting requirements for funding such as providing enrollment data and using CSC’s reporting software.
As part of the planned realignment of resources and CSC Leon’s expanded funding availability for children and youth programs, the County, in partnership with the City, CSC Leon, and UPHS provided extensive technical support with the application process. This included one-on-one sessions on preparing and submitting the online application; workshops on the application and reporting process; and a Lunch and Learn to answer questions and provide a detailed review of every section of the application and reporting requirements. In addition, the County provided regular reminders through daily emails and direct phones calls to eligible CHSP agencies regarding the deadline to apply for CSC Leon funding as well as available technical support. However, agencies that did not apply for CSC Leon funding can still apply for CHSP. The City, which utilizes annual federal funding to support CHSP, will continue to fund children and youth programs through CHSP.
Special Event Funding
Pursuant to the Policy, the funding for special events is approved as part of the annual budget process.
Leon County has traditionally assisted in sponsoring small community festivals and events. While these requests do not require a written application the category is included in the budget as direct event sponsorships at the direction of the Board as specified in the Policy. Table #2 reflects the special event funding agencies that received funding in FY 2026 along with the funding recommendations for FY 2027. This item recommends maintaining these levels for FY 2027. Payment by the County for the sponsorship of Board-approved sponsorship of such events is contingent upon submission of an invoice verifying event details.
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Table #2: FY 2026 and FY 2027 Special Event Funding |
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|
Special Event Agencies |
FY 2026 Actual |
FY 2027 Recommended |
|
Celebrate America 4th of July Celebration |
$2,500 |
$2,500 |
|
Dr. Martin Luther King Celebration (Inter-Civic Southern Leadership Council of Tallahassee) |
$6,000 |
$6,000 |
|
NAACP Freedom Fund Award (Tallahassee NAACP) |
$1,000 |
$1,000 |
|
Soul Santa (Frenchtown $5,000 and Walker Ford $5,000) |
$10,000 |
$10,000 |
|
Frenchtown Rising Events |
$25,000 |
$25,000 |
|
Shoes4Schools Event |
$5,000 |
$5,000 |
|
County Sponsored Tables/Community Event Funds |
$25,000 |
$25,000 |
|
Henry Hill Foundation |
$15,000 |
$15,000 |
|
Total |
$89,500 |
$89,500 |
Due to the continued success and the level of requests for the County to sponsor tables at nonprofit events, this item recommends maintaining the $25,000 funding level in this category for FY 2027, as reflected above in Table #2. However, as mentioned earlier, legislation prohibiting local government funding of programs and events related to race and/or gender may prevent the County from funding or sponsoring some events.
Commissioner Office Budgets
Consistent with the LCC, annually as part of the budget process, the Board determines the allocation of funding set aside for the Commissioner Office budgets. These budgets are authorized for approved travel, training, and day-to-day office expenses. During the FY 2024 budget development process, and in recognition of overall increases in the costs of travel and training, the Board increased Commissioner Office Budgets from $12,500 to $20,500. Subsequently, due to continued increases, the Board increased the budgets to $23,500 beginning in FY 2025. This item recommends maintaining individual Commissioner Office Budgets at the current $23,500 level.
Outside Agency Contracts
The County contracts with certain outside agencies to provide specific services to the community that may otherwise fall to the County. Some of the contracted agencies do not provide direct human services and therefore are not eligible for CHSP funding. The remaining agencies are providing services that the County would otherwise have to provide but has determined contracting with these agencies is a more cost-effective approach. To ensure the outside agency contracts receive appropriate budget oversight, the agencies are required to submit both a midyear and annual performance report detailing services provided. The agencies’ FY 2025 annual reports are included in Attachment #7. FY 2026 midyear reports are due in April.
The following contracts are approved annually, do not have a multiyear funding commitment from the County, and are not required to be funded by Florida Statutes. Therefore, the funding of these annual service contracts is at the discretion of the Board. As required by the Policy, the funding level for these outside contracts must be established prior to March 31 of each year.
As reflected in Table #3, all agencies are recommended for level funding for next fiscal year for a total of $820,434. The following analysis provides a brief description of each agency’s recommended funding, including a statement regarding whether the funding is required.
Table #3: FY 2026 and FY 2027 Outside Agency Contracts
|
Outside Agency Contracts |
FY 2026 Actual |
FY 2027 Recommended |
|
2-1-1 Big Bend, Inc. |
$112,500 |
$112,500 |
|
DISC Village, Inc. |
$222,759 |
$222,759 |
|
Domestic Violence Coordinating Council, Inc. |
$25,000 |
$25,000 |
|
The Oasis Center for Women & Girls, Inc. |
$68,750 |
$68,750 |
|
St. Francis of Assisi Wildlife Association, Incorporated |
$71,250 |
$71,250 |
|
The Tallahassee Senior Citizens Foundation, Inc. |
$179,000 |
$179,000 |
|
Tallahassee Trust for Historic Preservation, Inc. |
$63,175 |
$63,175 |
|
United Partners for Human Service, Inc. |
$40,000 |
$40,000 |
|
Whole Child Leon, Inc. |
$38,000 |
$38,000 |
|
Total |
$820,434 |
$820,434 |
2-1-1 Big Bend, Inc. (Recommended FY 2027 Funding: $112,500)
In FY 2025, the Board established annual outside agency line-item funding to 2-1-1 Big Bend, Inc. (2-1-1 Big Bend) for the 24-hour Helpline and the Lyft Transportation Program. At that time, the Board directed staff to provide options for the respective funding levels in coordination with the City and the CSC. During the FY 2025 budget process, the Board approved supporting both programs in the total amount of $112,500, and this item recommends maintaining the same funding level in FY 2027.
The Helpline provides residents seeking assistance information and referrals to more than 2,200 social services in the region that provide housing, food, healthcare, employment, and other essential resources. The Helpline does not provide direct services but instead serves as a conduit for human service resources in the community. In recognition of the Helpline’s critical role in the provision of human services, it was recommended that the County contract annually with 2-1-1 Big Bend in the amount of $75,000 for the operation of the Helpline rather than require the Hotline to compete for funding through CHSP.
In addition to the Helpline, the Board also directed that the County contract with 2-1-1 Big Bend to enhance its on-demand transportation service provided in partnership with Lyft. The program provides free round-trip rides for Leon County residents to food pantries, doctor appointments, employment agencies, and job interviews. When the program launched in 2023, it offered individuals one ride per month and veterans of the U.S. military up to three rides per month. In FY 2023, 2-1-1 Big Bend was awarded $52,000 in grant funding by United Way Worldwide for the Lyft program and provided 2,661 rides during that period; however, due to the demand for the program and the limited budget, the program stopped offering its service to non-veterans with about two months remaining in the fiscal year. For FY 2024, the program continued to be provided through United Way grant funding in the amount of $20,000. As a result of reduced funding from United Way and the rise in the cost of rideshare, the service was provided exclusively to veterans. Therefore, senior citizens, pregnant women, or parents with small children were not eligible for the program if they were not veterans. Recognizing the importance of transportation assistance to the quality of life of children and families, staff collaborated with the CSC to expand this program and recommended County funding in the amount of $37,500. According to 2-1-1 Big Bend, the County’s annual funding is anticipated to provide nearly 2,000 more rides per year. Individuals will be able to receive at least one ride per month while veterans will continue to be eligible for up to three rides per month.
Funding Required: There is no statutory or other mandate for funding this type of program.
DISC Village, Inc. (Recommended FY 2027 Funding: $222,759)
DISC Village, Inc. (Disc Village) maintains the operations of the Juvenile Assessment Center (JAC) by providing the onsite security and supervision of arrested youth.
Funding Required: There is no statutory or other mandate for funding this type of program; however, without the JAC, the Sheriff’s Office would need a separate facility and staffing at the jail to house and process juveniles, which would be a more costly approach.
Domestic Violence Coordinating Council, Inc. (Recommended FY 2027 Funding: $25,000)
The Domestic Violence Coordinating Council, Inc. (DVCC) facilitates the area’s only monthly meetings where all involved agencies gather to ensure a well-coordinated community response to domestic violence and supports public awareness and education. The DVCC does not provide direct human services or programs and therefore is not eligible for CHSP funding.
Funding Required: There is no statutory or other mandate for funding this type of program.
The Oasis Center for Women & Girls, Inc. (Recommended FY 2027 Funding: $68,750)
The Oasis Center for Women & Girls, Inc. (Oasis Center) is contracted to provide support to the Commission on the Status of Women and Girls. The Commission provides policy recommendations to the County and the City on issues that impact women and girls in the community. During the June 14, 2022 meeting, the Board increased funding from $20,000 to $68,750 to support increased staffing and programming support as requested by the Oasis Center. The Oasis Center’s support of the Commission on the Status of Women and Girls is not eligible for CHSP funding as it is not providing direct human services.
Funding Required: There is no statutory or other mandate for funding this type of program.
St. Francis of Assisi Wildlife Association, Incorporated (Recommended FY 2027 Funding: $71,250)
St. Francis of Assisi Wildlife Association, Incorporated (St. Francis Wildlife Association) responds to calls regarding injured or nuisance wildlife in Leon County. Injured animals are provided rehabilitation services at St. Francis Wildlife Refuge in Gadsden County.
Funding Required: There is no statutory or other mandate for funding this type of program. However, contracting these services offsets the cost of the County providing the service.
The Tallahassee Senior Citizens Foundation, Inc. (Recommended FY 2027 Funding: $179,000)
This funding is utilized for senior programs offered by The Tallahassee Senior Citizens Foundation, Inc. (Foundation) in the rural, unincorporated communities of Leon County at the County’s six community centers.
Funding Required: There is no statutory or other mandate for funding this type of program. However, contracting these services offsets the cost of the County providing the service through the County’s Parks and Recreation Division.
Tallahassee Trust for Historic Preservation, Inc. (Recommended FY 2027 Funding: $63,175)
The Tallahassee Trust for Historic Preservation, Inc. (TTHP) provides historic preservation services to the community and staffing for the Tallahassee-Leon County Architectural Review Board.
Funding Required: Yes. Supports Policy 1.1.1 [HP] Comprehensive Plan: Establish a federal-state-local partnership with TTHP to provide funding and technical support for identification, documentation, evaluation, preservation, and protection of historic resources.
United Partners for Human Service, Inc. (Recommended FY 2027 Funding: $40,000)
United Partners for Human Service, Inc. (UPHS) is a coalition of human service providers and supporting partners working together to improve the delivery of human services in the Big Bend. The organization does not provide direct human services or programs and therefore is not eligible for CHSP funding. The current funding agreement requires UPHS to assist CHSP agencies with increasing capacity to deliver human services, strengthen coordination and collaboration within the human service sector, and provide a forum for discussion on issues impacting human services providers.
To ensure UPHS has enough resources to meet the increased need of nonprofits to build service and funding capacity, UPHS funding was increased from $23,750 to $40,000 in FY 2024. The additional funding assists the agency in expanding its capacity building efforts to organizations focused on providing services to individuals and families experiencing homelessness.
Funding Required: There is no statutory or other mandate for funding this type of program.
Whole Child Leon, Inc. (Recommended FY 2027 Funding: $38,000)
The funds are used to support funding positions involved with community outreach and direct referral to human service agencies. Whole Child Leon, Inc. does not provide direct human services or programs and therefore is not eligible for CHSP funding.
Funding Required: There is no statutory or other mandate for funding this type of program.
Conclusion
Leon County’s budget process is designed to seek early Board input and guidance on policy matters which then inform the development of a transparent and fiscally responsible budget through a series of agenda items and budget workshops. This approach allows the Board to make incremental decisions throughout the process and build the budget in a deliberate manner. This item presents one of the early considerations for the Board in the process with the establishment of the maximum discretionary funding levels for the FY 2027 budget.
As previously reported to the Board, a number of property tax reform bills have been filed this session ranging from the proposed elimination of non-school homestead property taxes to expanded exemptions benefits. The property tax proposals include constitutional amendments which, if passed by 3/5 vote of the Legislature, would require 60% voter approval during the 2026 General Election for passage and would result in a potential estimated fiscal impact ranging from $9 million to $93 million in reduced property tax revenue in FY 2028. At the time of this writing, there are two weeks remaining in the regular legislative session and legislative leaders have indicated that property tax reform is likely to require a special session for the House and Senate to reach consensus on a proposed constitutional amendment(s). Contingent upon final action by the Legislature on property tax reform, FY 2027 may be the final ‘normal’ budget year for local governments like Leon County which rely on property taxes to provide high quality public services.
In addition to uncertainty surrounding property tax reform, the FY 2027 budget development process is also impacted by continued fluctuations in state shared sales tax revenue, rising healthcare costs, and inflation for contractual services and capital improvement projects. These ongoing factors present short- and long-term budgetary pressures for preparing a fiscally responsible budget for the Board’s consideration that continues to provide the highest level of public services to taxpayers.
Preliminary forecasts for the FY 2027 budget anticipate modest general revenue growth, continued inflation for operating and capital improvement projects, and increased operational needs of County Departments and the Constitutional Offices. Any recommended increases in operational costs will be limited to the smallest levels necessary to ensure stable funding to maintain current service levels and continued investment in the highest needs of the community, such as supporting our human service agencies.
The next step in the FY 2027 budget development process is the scheduled budget workshops on April 28, 2026, June 16, 2026, and July 14, 2026 (if necessary). In preparation for the workshop, OMB is currently forecasting revenues, developing and analyzing County Department operating and capital budget requests, and working closely with the Constitutional Officers prior to their formal budget submissions beginning on May 1, 2026. These budget workshops will also include several budget discussion items and policy matters to be brought to the Board for guidance in developing the FY 2027 budget. Current identified policy issues include:
At this point in the budget process, the Board may wish to provide direction on the maximum discretionary funding levels, provide additional budgetary guidance to be considered during the upcoming budget workshops in April and June, and/or approve Options #1 – #5 to establish the FY 2027 maximum discretionary funding levels for outside agencies and accept the status report on CSC Leon funding previously requested by the Board.
Options:
Recommendation:
Options #1 through #5
Attachments: