BRADENTON — Manatee County Commissioners convened for three budget work sessions last week, reviewing a proposed $2.67 billion budget for fiscal year 2027, constitutional officer funding requests, and a $4.7 billion five-year Capital Improvement Plan (CIP). Discussion frequently turned to warnings that the county's financial outlook could worsen significantly if Florida voters approve expanded homestead tax exemptions in November. Throughout discussions, commissioners repeatedly returned to concerns about declining general fund reserves, how to reduce spending, and the potential loss of tens of millions of dollars in future property tax revenue.
Interim Chief Financial Officer Claudia Campos told commissioners that the proposed increase in the homestead exemption could reduce county revenues by more than $100 million. At the same time the county faces the very real possibility of the deepest revenue cut in its history, Campos informed commissioners that the county’s Reserve for Cash Balance had fallen below policy targets.
Presentation of Recommended FY27 Budget and Department Budget Review
On Monday, June 8, Manatee County Interim CFO Campos told commissioners that the amendment proposal of increasing the homestead exemption to $150,000 could reduce county revenues by an estimated $81 million, while a $250,000 exemption would result in a $149 million loss.
Upon hearing the projected figures, Commissioner Jason Bearden responded with a “gulp.”
“If we take into account the first exemption of $150,000—after taking away the property tax county-wide use—we’re left with $14.8 million that we can use,” Campos explained. “So after taking that first exemption into account, we’re left at a deficit of $66 million, and after we take the second exemption of $250,000 into account, we’re left with a deficit of $135 million in the second year.”
Commissioner George Kruse responded to the information presented by Campos by affirming that a significant portion of the revenue funds that the county receives through property tax—with or without the proposed property tax exemption increases—is obligated by statute to be paid directly to constitutional offices, debt service payments, public safety, law enforcement, and even certain requirements regarding healthcare for staff, among other requirements.
“We have to assume that this is going to pass in November,” Kruse urged.
The discussion turned to the operational cost of the county’s workforce.
“We’re going to have to cut jobs. That’s just point-blank where we’re at with it,” said Commissioner Bearden. “If this goes through, we’re looking at cutting a significant number of jobs within the county. It would leave us no other choice.”
Campos told commissioners that her team had already identified roughly $5.4 million in vacant positions that were subsequently frozen with administrative approval.
“I would just like to point out,” offered Kruse, “some of these hiring freezes include bus drivers, and we’ve just adjusted our transit routes to make them worse and slower as a result of a hiring freeze. There is an immediate adjustment in some of our services that results from a hiring freeze.”
Commission Chair Tal Siddique added that grant operator positions were also affected by the freeze.
When the presentation turned to the county's general fund reserves, Campos shared figures that drew concern from commissioners. According to the interim CFO, the county's reserve for cash balances was approximately $70 million lower than it was the previous fiscal year.
While the county's overall reserve balance includes hundreds of millions of dollars in restricted and earmarked funds, general fund reserves are largely unrestricted and serve as the county's primary financial safety net.
The ‘Reserve for Cash Balance’ is funding that the county keeps available to ensure it has enough cash on hand to cover expenses throughout the year. Unlike emergency reserves, it is intended to support normal operations and maintain cash flow rather than respond to emergencies.
County policy calls for maintaining a Reserve for Cash Balance equal to 20% of operating expenses, or roughly two months of expenditures, in accordance with Government Finance Officers Association best practices. Any undesignated funds exceeding that 20% target are placed in the county's Budget Stabilization reserve.
According to Campos, the fund is currently at 7%—well below the county's target threshold—due to several factors, including a directive from previous boards going back to 2021 to "spend down fund balance," increases in constitutional officers' budgets, the cumulative impact of millage rate reductions each year since 2021, and approximately $222 million in general fund transfers used to finance projects over that same period.
Referencing the prior year’s millage decreases alone, Campos told commissioners, “It’s an overall impact of $116.7 million, and we can’t make up those losses in revenues.”
“Is this sustainable?” Kruse asked, adding, “If this is the trajectory we’re going on, next year we’ll be negative. I mean, literally.”
“This basically says that even if (the property text amendment) doesn’t pass in November, this is showing a linear progression of effectively zeroing out, and starting the process toward bankruptcy and affecting the county’s credit rating,” Kruse suggested. “That’s a scary number.”
“Very,” answered Campos, affirming Kruse’s perspective.
Speaking to what can be done to navigate the county’s financial situation, Campos told commissioners that county administration had instructed all staff “to be extremely mindful” with spending, and to “dig deeper and start cutting.”
Chair Siddique proposed that the board may also need to consider drawing funds from other sources, such as Tax Increment Financing (TIF), to replenish the General Fund.
Click here to access a PDF of the FY27 Recommended Budget slideshow presentation.
The second half of the Monday work session was dedicated to individual presentations for each of the county’s 15 department budgets. In 2024, under the leadership of County Administrator Charlie Bishop, the county organization added the Government Relations Department.
The county’s current financial position, as well as the anticipated impact should the property tax amendment pass in November, remained a recurring theme throughout discussions.
Commissioners Kruse and Amanda Ballard highlighted that the county's budget offers few opportunities for meaningful cuts because most spending is classified as "continuation" funding and receives limited scrutiny. Kruse noted that eliminating all proposed new ("desired") spending would save only about $5 million, which would have a relatively small impact on the county's financial challenges.
According to Interim CFO Campos, the FY27 budget recommendation is to keep the local millage rate steady, with no increase or decrease proposed.
Constitutional Officers and Judicial Programs
On Tuesday, June 9, commissioners convened for a less than 20-minute work session, where Interim CFO Campos provided a brief presentation on requested budgets for each constitutional office. Unlike in years past, the constitutional officers did not appear in board chambers to present their own budgets. According to Campos, many were “unable to attend” but expressed interest in coming before the board at a later date for in-person budget discussions.
The information presented was as follows:
Clerk of the Circuit Court & Comptroller: $11.6 million, 7.18% increase over last year’s adopted budget (funds three new positions)
Property Appraiser: $8 million, unchanged over last year
Supervisor of Elections: $3.7 million, 4.94% decrease over last year’s adopted budget
Tax Collector: $21.4 million, 4% increase over last year’s adopted budget (these budgets are governed by Florida Statutes)
Court Administration: $2 million, 3% decrease over last year
Guardian Ad Litem: $294,490, 6% decrease over last year
Public Defender: $1.3 million, 6% decrease over last year
State Attorney: $1.35 million, 5% decrease over last year
The sheriff's budget, which is a recommended $287.1 million for FY27, will be presented with corresponding adjustments during the July 30 work session.
Click here to replay the June 9, 2026, budget work session presentation for Constitutional Officers & Judicial Programs FY27 Requested Budgets
Recommended Capital Improvement Plan FY2027-2031
On Wednesday, commissioners received a presentation on the recommended five-year capital improvement plan (CIP). Campos said the proposed FY27–FY31 CIP totals $2.2 billion, including a $5.6 million investment in FY27. The broader five-year plan, which includes both proposed and previously appropriated projects, totals $4.7 billion.
That $4.7 billion plan is split between 49.4% governmental projects and 50.6% enterprise projects.
Of the total 696 projects in the CIP, only 15 are newly proposed. Those included a $2 million Emergency Operation Center (EOC) expansion and upgrade project, a $2.3 million investment for four Mixon Farms projects, $5.1 million for new stormwater projects, $58.6 million in new wastewater projects, and a $74 million investment in a pipeline resiliency project for potable water.
While presenting information about the county’s current bond rating, Campos called the rating “stable,” but emphasized that both Moody and Fitch credit rating agencies provided a short list of factors that could lead to a downgrade in the county’s rating.
Campos highlighted in red one of the factors listed by Fitch, “Sustained decline in the general fund reserves due to budgetary imbalances…”
She warned commissioners, “It is imperative that we start now to mitigate this, and start building back up our general fund reserves.”
When the presentation moved to commissioner discussion, Kruse again drew attention to spending. “Every year, whenever we talk about the CIP, it seems the focus is on the 'new shiny stuff,’” he said.
Kruse argued that, despite popular sentiment—both among commissioners and members of the public—there is less immediate need for new roads or road expansion projects, and a greater need for repairs and maintenance of the roads and public assets that Manatee County Government already owns and is responsible for.
“Everything that includes the word ‘repair’ or ‘fix’ is a priority before the new shiny thing that someone needs on a (campaign) mailer,” Kruse said.
Chair Siddique thanked staff for bringing forward only those new projects that he believed met the standard of “critical need.”
Click here to access the Capital Improvement Plan Recommended Budget Book.
Wednesday’s work session also included a short presentation on the county’s stormwater maintenance priorities.
According to figures presented by Manatee County Public Works Stormwater Engineering Division Manager Tom Gerstenberger, $7.5 million had been spent on completed canal clearing. The work was completed through a subcontractor agreement.
At least $18.8 million in future investment is still needed for additional contractual maintenance for canal clearing across the county.
Gertenberger told commissioners that once the initial clearing is completed, the Stormwater Division proposes that the county invest roughly $1.9 million to contract with outside vendors to provide the necessary ongoing maintenance of the drainage systems.
The next budget work session will be held on July 30, presenting budget reconciliation and approval of the tentative millage rate.
Dawn Kitterman is an investigative journalist and staff reporter for The Bradenton Times, covering local government news. She can be reached at dawn.kitterman@thebradentontimes.com.
2 comments on this item
Only paid subscribers can comment
Please log in to comment by clicking here.
teamj1009
Oh well! You have taxed and spent poorly. You lost me support when you had your heads in the sand when all of the renovations were being done and not scrutinized to the top floor of the County building with zero permits or inspections. When my local gov't does this along with everything else we now know about you cannot be trusted.
SO prepare for the sky is falling and all of the doom and gloom that they can put out there. When it passes lets see how good these supposed managers are with dealing appropriately versus vindictively with the reduction in funds. What will happen like all communities do when there are less funds they hit the programs that are out front and noticeable. Take the schools what do they all and I mean always say. There will be no sports, after school programs, no band, no music programs, longer bus rides and so on.
The local Gov'ts say reduced public safety, fewer ambulances with people dying, potholes, street lights that's a big one they all use. Lets see no island trolleys, less busses, parks & libraries part time or closed.
The two largest parts of budget are wages & benefits then debt. Debt well we now have to pay the piper. So we are left with wages & benefits. Cut starting at the top and work the way down versus from the bottom up. Why because they will cut from the bottom to show us what will hurt versus missing administration that we will never miss.
After all of the scare tactics and the sky does not fall, the sun comes the next day, the response times don't change and the death statistics don't change you will see the real end truth like Pres Ronald Reagan said all Gov't does is Tax & Spend.
Sunday, June 14 Report this
David Daniels
There are no details here, but by far the biggest outlier EVERY YEAR is the Sheriff’s budget. Without asking one question, the board routinely approves $40 million annual increases. How on earth do you even spend an additional $40 million each year? That equals double digit percentage increases year after year after year. The sheriff has a fleet of helicopters, boats, mobile command centers. Their higher ranking officers drive nice SUVs. It is time to say no to Sheriff Wells or at most only approve the same 3-4 percent that other constitutional officers receive.
Monday, June 15 Report this