BRADENTON — During the first of two statutorily required budget adoption hearings, Manatee County Commissioners approved a small mileage rate cut for fiscal year 2026-2027. A gross county budget of $3.58 billion for the upcoming fiscal year was also approved for adoption by commissioners last week.
The public hearing was held on Wednesday, September 10, in the BOCC Chambers of the downtown county administration building. Manatee County CFO Shelia McLean provided the budget presentation.
McLean opened the presentation by stating that while the total gross budget for FY26-27 is $3.58 billion, the total net budget is $1.36 billion, representing a decrease of 1.1%.
The gross budget figure includes all funds appropriated to departments for all levels of service, including operating, capital, dependent special district, internal services, prior-year incumbencies, projects, and reserves.
The net budget figure, explained McLean, presents a “more refined” measure that excludes duplicative items, reflecting the amount of local tax dollars and general-purpose revenue used to fund community services.
When McLean’s budget presentation moved to budget reserves for FY26, $963.8 million, Commissioner Jason Bearden questioned the figure.
“I look at this, and honestly, my question is, do we need a billion dollars in reserves?” Bearden asked.
Of the total figure, McLean shared that $112.8 million is allocated to the general fund, which accounts for 12% of the total reserves. General funds are the county’s most significant source of unrestricted money.
“Other reserves cannot be touched because they have a specific purpose that is tied to the use of the dollars,” explained McLean. “So, if we peel back, the only unrestricted, most important reserve is the general fund.”
County general funds are often used for hurricane response and recovery efforts, as was the case last year after Hurricanes Helene, Debby, and Milton. McLean told commissioners that spending toward those combined disaster recoveries had reached over $110 million to date and is expected to rise to over $152 million.
At the one-year mark since those storms’ impacts, the county is working toward completing documentation requirements for requests for reimbursement allocations from FEMA. McLean offered that the general fund covers the county’s recovery expenses in the interim.
Despite the CFO’s explanation, Bearden still had concerns about the amount of money in reserves.
“I’m looking at this… a billion dollars in our reserves,” said Bearden. “And I understand that some of these funds are restricted, but we’ve got needs in this county… This is crazy to me, this is insane.”
Bearden said that he intended to lead a push to find a way to “release” some of the reserve funds to apply them to necessary county needs, such as infrastructure projects.
Responding to Bearden, McLean suggested that a 20% contingency serves as a financial safety net for unexpected costs and emergencies, such as hurricanes.
“It’s not a lot,” she explained. “20% is only two months of operating costs.”
Bearden said he understands the intent but also questioned how many storms might actually impact the county.
“We haven’t had storms other than the last three that just hit us,” said Bearden. “How many storms have we had before then? We are accumulating, accumulating, and accumulating (reserves), and we are going to get reimbursements from FEMA.”
Commissioner George Kruse followed Bearden’s comments, stating that he recognized and understood Bearden’s perspective, but reminded him how much of the total reserves are restricted funding.
“The reality is, the way that these are structured, a lot of this money is designated for doing specific things,” Kruse said.
Kruse offered that he was largely on board with the argument of not “sitting on a billion dollars” and finding projects that it could fund, but added that the money would have to be spent on projects of the designated and approved spending types allowed per each reserve fund source.
But Kruse also cautioned against making impulsive property millage cuts that could result in an overall decrease in the county’s unrestricted reserves.
“I want to make sure you understand,” Kruse continued. “You’re trying to pander to people by cutting their taxes this year by risking their future by gutting our reserves down to nothing and praying there’s no storms.”
“That’s not it,” Bearden pushed back.
Commissioner Bob McCann agreed with Bearden’s perspective and proposed the commission consider a .05 millage decrease during the next fiscal year.
The cut, although modest, results in a $3.7 million decrease in county revenues. For property owners, a .05 millage savings amounts to five cents for every $1,000 of a property's assessed value, or $20.00 in annual tax savings on a home with a taxable value of $400,000.
Commissioner Tal Siddique was unsure whether such a cut, as proposed, made valid fiscal sense.
“This is a token gesture,” said Siddique. “We have not paired this with a corresponding and meaningful spending cut. I don't see a big drop in the CIP anywhere. I don't see us asking for less money for roads or less money for libraries. So, this is not a serious measure. It’s just something that looks good on a Herald article and then people forget about it.”
Siddique said that he would not be able to vote in favor of a rate reduction unless it included more thoughtful and “meaningful” spending cuts.
McCann responded to Siddique, “This is a property tax thing where we are actually giving money back to constituents. You may not want to do that, but I definitely do… You can vote the way you want, but I obviously want to see this happen.”
Expanding on McCann’s reply to Siddique’s concerns, Bearden added that “the people want their taxes reduced.”
“It may look small right now,” said Bearden, referring to the size of McCann’s proposed cut, “but how many times have we cut taxes in the last four years? Three of the last four? That begins to add up…. Over time, it does matter, and it does add up.”
Offering his support for a .05 mileage cut for Manatee County taxpayers, Kruse explained that, while modest, even a small rate reduction may be a worthwhile gesture.
“I think we can find $3.7 million. I’m not going to fight over this. I think it is a gesture of good faith, as DOGE is working through (the audit), I think we will have much more meaningful cuts that will happen next year because we need to, and because I think we will be forced to, because of what is going to happen in Tallahassee,” he said.
Kruse was referring to proposals by the Governor and state legislature for radical reductions next year, or even the complete elimination, of property taxes.
Put to a vote, the rate reduction was approved in a 6-1 vote, with Commissioner Siddique voting in opposition.
Commissioners also approved a $2.29 billion five-year Capital Improvement Plan (CIP) on Wednesday.
The FY26-30 CIP's largest funding categories are transportation and public safety, accounting for $452.68 million and $ 54.20 million, respectively.
General government allocations total roughly $6.4 million, while $24 million is allocated to sports and leisure services, $24.8 million to natural resources, and $3 million to libraries.
The second—and final—budget adoption public hearing will be held on September 22, at 5:30 p.m. The public is invited to attend the hearing, which will be held at the BOCC chambers, located on the first floor of the Manatee County Administrative Building, 1112 Manatee Avenue West, Bradenton.
To replay Manatee County CFO Shelia McLean’s budget presentation in full, and to hear the commissioners’ discussion, click the video below.
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sandy
For all of Bearden's giving money back to the taxpayers and McCann's 0.05% reduction in the millage, for me it is under $2.00. Not even enough for a coffee in a convenient store. But I do have to be honest, I live in a mobile home where I own the land (yes, I have a deed, not just a co-op). Of course, with my exemptions my taxes were low anyway.
Saturday, September 13, 2025 Report this
David Daniels
It would be nice to know examples of what, specifically, are the “designated and approved spending types allowed for each reserve fund.” $112 million for storms. That leaves $800 million in reserves that are designated to be spent on what? Apparently it isn’t something likely to be needed as the reserve continues to grow and is much higher than what is required by law, according to what we’ve heard numerous times in public comment. I don’t need a tax cut, I prefer quality of life improvements.
Sunday, September 14, 2025 Report this
igobye3959
I agree with Mr Daniel’s. What exactly is the $8M reserved for? It would be great if our commissioners would educate us on the purpose of the reserves. This is a subject that is thrown out there with no explanation or details. I do have to say that a $20 annual reduction is only a pittance trying to look like a concession. Who knows how much money will be withheld by the laughable FL DOGE and by Trump’s revenge campaign against even the smallest of entities that he decides doesn’t kiss his ring.
Sunday, September 14, 2025 Report this