and authorize the Chairman to execute a Purchase Agreement for the acquisition of the
office building located at 1016 Spring Villas Point, Winter Springs, Florida, consisting of
approximately 12,140 square feet on 1.02 acres, in the amount of $3,700,000 for
Utilities Department office space; authorize the County Manager to execute ancillary
documents necessary to complete the transaction; and adopt appropriate Resolution
#2026-R-53 implementing Budget Amendment Request (BAR) #26-030 in the Water
and Sewer Fund to transfer $4,000,000 from reserves.
Districts 1, 2, 3, 4, and 5 voted AYE.
V. FY 26/27 BUDGET WORKSESSION # 2
Opening Comments
Mr. Gray had some opening comments for today's budget work session. He reviewed the
agenda and budget presentation included in the agenda backup. He also reminded if the
Property Tax Reform does go into effect, it will not affect the budget they are reviewing now
that has to be adopted in September to be implemented in October. However, there is a
strategy moving forward he would like to discuss with the Board.
Property Tax Reform
Oscar Anderson, The Southern Group, addressed the Board and presented the Legislative
Update on HJR-1F Property Tax Reform (information packet received and filed). Property
Appraiser David Johnson discussed the financial impact if HJR-1F were to pass. He
emphasized that this does not impact school taxes. Even if you have homestead exemption,
you will still pay property taxes for schools. Timothy Jecks, Budget and Management Director,
presented the Countywide Budget Overview as detailed in the agenda packet and discussed
the impacts to the general fund, the fire fund, and the transportation trust fund if HJR-1F were
to pass. The Commissioners shared their comments and asked questions.
Property Appraiser
Mr. Johnson presented his budget as detailed in the agenda packet. There were few Board
comments and questions.
Sheriff's Office
Sheriff Dennis Lemma presented his budget as detailed in the agenda packet. The Sheriff
played a video (not received and filed) that he explained highlights the men and women of the
Sheriff's Office, their community partnerships, and the outcomes that are possible because of
the continued support of the Board, County leadership, and the taxpayers they proudly serve.
It provides an overview of their organization and showcases both the services the community
knows well and many of the efforts that occur behind the scenes.
There were a few Board comments and questions for Sheriff Lemma.
Tax Collector
Tax Collector J.R. Kroll presented his budget as detailed in the agenda packet. He explained
he has purchased a new piece of land to build a new office in Sanford, which is a priority
because of the County's plan to move to Five Points and close the current County Services
Building where his office is currently located. The new County Services Building will not be
conducive to having a DMV office because of the amount of people that visit his office, the
security access, and lack of parking.
Commissioner Zembower stated some of the people in his district have been perplexed about