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SEMINOLE COUNTY, FLORIDA Header Image
File #: 2025-989   
Category: County Manager and Staff Briefings Status: Passed
File created: 10/13/2025 Type: Board of County Commissioners
On agenda: 10/28/2025 Final action: 10/28/2025
Title: 3rd Generation One Cent Infrastructure Sales Tax: From Completion to Next Steps Worksession; and approve the Chairman to execute a Resolution implementing the Budget Amendment Request 25-053 in the amount of $22,551,777 to re-align budgets for existing infrastructure projects. (John Slot, Public Works Director and Tawny Olore, Jacob's Sub-Consultant)
Attachments: 1. BAR 25-053 AND COST TABLE - 3RD GEN SALES TAX PROJECTS 10-23-25 update.pdf, 2. FINAL BCC OCT 2025 3RD Gen.pdf

Title:

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3rd Generation One Cent Infrastructure Sales Tax: From Completion to Next Steps Worksession; and approve the Chairman to execute a Resolution implementing the Budget Amendment Request 25-053 in the amount of $22,551,777 to re-align budgets for existing infrastructure projects. (John Slot, Public Works Director and Tawny Olore, Jacob’s Sub-Consultant)

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Division:

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Management and Budget

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Authorized By:

Timothy Jecks, Management & Budget Director

Contact/Phone Number:

Sara Carrick/407-665-7180

Background:

The Public Works Department has reviewed the current Capital Improvement Plan (CIP) and identified opportunities to optimize the use of project funds. This proactive budget adjustment involves reallocating available balances from completed projects and temporarily deferring portions of other projects to adequately fund the upcoming Fiscal Year 2025/2026 Capital Maintenance Program. This action is essential for addressing critical infrastructure maintenance needs and aligning with sound financial management practices. This strategy also prioritizes the continuation of projects currently in progress and the timely execution of the Capital Maintenance Program. The department anticipates that future funding, including potential Fourth Generation Sales Tax revenue, will support the deferred projects when available.

The following criteria guided the reallocation process:

                     Projects in progress: Funding will be maintained for the current encumbered work orders, with any remaining available balances reallocated.

                     Projects not yet started: These projects will be partially defunded, retaining a minimum balance of $1,000 to keep the project open for future funding availability.

                     Completed projects: All remaining balances available from these projects will be reallocated.

                     Projects in the Construction Phase: Funds will remain allocated to these projects until their completion.

                     Fund Hurricane Ian/Milton Emergency Workorders that were moved from General Fund when notified that FEMA will not be reimbursing funds for Emergency Workorders.

Projects with Available Balances Reallocated (Complete/In Closeout):

                     Wymore Rd Roadway Improvements

                     SR426/CR419 Widening Project /PH2

                     Mast Arm Conversion - US Hwy 17-92

                     Juvenile Assessment Center Building

                     Connected Vehicle/ICM Equipment

                     Miller Rd Culvert /Drainage Project

                     Tucker Rd Sidewalk Project

                     Brentwood Ave Sidewalk Project

                     Retreat Rd Drainage Improvements

                     Nolan Rd Channel Drainage HMGP

                     Econ Lake Crescent Drainage Evaluation

                     Crane Strand Canal Culvert Replacement

                     Woodlands Ph 2 Subdivision Outfall Replacement

Projects with Partial or Full Defunding (Temporary):

                     Cumberland Farms Remediation: This remediation project, which has an encumbered work order, will have a small remaining balance reallocated.

                     Wekiva Basin TMDL: The available balance in this project, which has an encumbered work order

                     The US 17-92 Pedestrian Overpass Ramp Project is expected to proceed to construction and bids in the near future, utilizing these funds. This project is a cost-share with the Florida Department of Transportation (FDOT), any available funding in 2001 Sales Tax Fund will be reallocated into this project. 

                     Kentucky St. Improvements: The available balance in this project, currently in the Design and Land Acquisition phases, will be reallocated.

                     Old Lake Mary Sidewalk Project: This project, involving an Interlocal Agreement with the City of Sanford for utility replacements, is in the Right-Of-Way acquisition phase, which could be lengthy. A balance of $40,000 will be retained post-Budget Amendment Request (BAR) for future use.

                     Orange Blvd Safety Project: This project's status is currently under evaluation.

                     Minor Roads Project: The available balance in this project will be reallocated.

                     Smith Canal/Monroe Basin Study Project: All remaining funds beyond the current work order will be reallocated.

                     Econ Basin Drainage Evaluation: All remaining funds beyond the current work order will be reallocated.

                     Riverview: This project will undergo a partial defunding of its available balance.

                     SR434 Safety Improv/SR417-Artesia Project: This project has an open design work order, but FDOT will manage the Construction and Right-Of-Way acquisition phases on their roadway. The available balance in this project will be reallocated.

                     Stormwater Master Plan: This project, with Professional Services currently in progress, will have the remaining available balance reallocated.

                     Howell Creek Bank Stabilization Project: This project has not yet commenced. It will be largely defunded, retaining a $1,000 balance to keep the project open for future funding opportunities.

                     Cross Seminole Trail-North Connect :  This project has not yet gone to construction. The available balance will be reallocated.

                     Red Bug Lake Rd at Mikler Rd - This project is currently in the ROW Phase, funds left in project to continue acquisition, the available balance will be reallocated.

                     Midway Drainage Improvements - Sales Tax portion of this project will be reallocated.

                     Waccassa Berm - The project available balance will be reallocated

                     Seminole Wekiva Tunnels - This projects’ available balance will be reallocated.

New Funding - Projects that were not reimbursed by FEMA

The following projects expenditures/encumbrances will be moved from the General Fund to 2014 Sales Tax Fund when it was learned that FEMA would not be reimbursing Seminole County for these Hurricane Milton / Ian Emergency Repairs;

S. Country Club Rd Flooding 

Ian Michigan Ave Repairs

Milton Red Bug Lake Rd Washout

Milton Dean Rd Void

Milton NRCS Damage Survey

Hunters Trail Depression Eval

Blue Fish Rd - Pipe Replacement  

Lake Harney Circle

Old Mims Rd

Deleon St Drainage Improvements

Fiscal Impact

These proposed budget adjustments and reallocations are considered budget-neutral, as they involve the redistribution of existing allocated funds within the Capital Improvement Plan. The Public Works Department confirms these adjustments will not negatively impact the overall County budget. Specific fund and account information for each project impacted by this action are detailed in the accompanying Budget Amendment Request (BAR) form.

Requested Action:

Staff requests the Board approve and authorize the Chairman to execute a Resolution implementing the Budget Amendment Request 25-053 in the amount of $22,551,777 to re-align budgets for existing infrastructure projects.