Alachua County manager presents FY2027 budget; commission approves notices for assessments and sets millage at rollback rate

Alachua County Manager Michelle Lieberman presented the tentative fiscal year 2027 budget and delivered the book to the commission for review, calling the plan “strong foundations, uncertain horizon.” She recommended setting the general fund property tax at the rollback rate of 7.2107 mills and keeping the municipal services taxing unit (MSTU) for law enforcement at 3.5678 mills.

Why it matters: the manager said the budget preserves core services and operational stability while acknowledging fiscal risks from pending state actions, including a proposed constitutional amendment on homestead exemptions and recent state legislation. “This budget continues to build on our strong foundations,” Lieberman said, noting the county’s approach is largely a continuation budget that limits recurring general‑fund growth.

The budget message stressed that property taxes make up about 23% of the county’s budget and that changes to recurring general‑fund revenue can materially affect the county’s ability to fund legal obligations and services. Lieberman told the commission the county earmarked more than $343 million for public safety and transportation infrastructure and said the tentative budget was developed before Senate Bill 4F became law; she explained that the new law establishes the rollback rate as the maximum millage a simple majority may adopt beginning with this cycle.

After the presentation the commission briefly questioned whether performance measures in Tab 3 of the budget book had been finalized; a staff member said some measures remain in process and will be finalized for the final budget. Commissioners praised the Office of Management and Budget staff for producing a balanced plan with limited new recurring revenue.

Votes at a glance: the board took a series of procedural actions to authorize public notice and hearings on non‑ad valorem assessments and to set proposed millage rates for public hearings:

- Fire services initial assessment resolution: clerk introduced the resolution and the commission moved, seconded and approved authorizing notice and a Sept. 8 public hearing (motion passed unanimously).

- Solid waste initial assessment resolution: clerk introduced the resolution; the board approved authorizing notice and a Sept. 8 hearing (motion passed unanimously).

- Stormwater non‑ad valorem assessment: the commission voted to keep the rate at $60 and authorized notice (motion passed unanimously).

- Sugarfoot Oaks / Cedar Ridge special assessment district: the board voted to keep the assessment at $10 per unit after hearing brief remarks from Chauncey Clark, who identified himself as chairperson of the neighborhood committee and said, “Things seem to be going pretty well.” The motion passed unanimously.

- Request to advertise hospital assessment ordinance: clerk described the measure as a pass‑through to local hospitals; the board authorized advertising the ordinance and public hearing (motion passed unanimously).

- Budget public hearing to set proposed millage rates: the board set the proposed general‑county millage at the rollback rate and maintained the law‑enforcement MSTU at 3.5678 mills; staff noted the difference between a 7.6‑mill rate and the rollback rate translates to approximately $3.6 million and that planning assumed limited new recurring revenue.

Procedural notes and next steps: the motions authorizing notice and setting the proposed millage rates were procedural steps required to publish TRIM notices and schedule the formal public hearings; the commission recessed and checked for public comment, recording none for these items. The board will consider final adoption at the required hearings and any changes would depend on further deliberation and statutory requirements under state law.

Sources: statements and figures presented by Alachua County Manager Michelle Lieberman and county staff during the public meeting; comments from Chauncey Clark were delivered during the special‑assessment item.