- July 21, 2026
Volusia County residents would see no increase in the county's property tax rates under a proposed fiscal year 2026-27 budget that county officials say balances fiscal restraint with continued investment in core services, despite uncertainty over a proposed constitutional amendment that could significantly reshape local government funding.
County staff presented the recommended budget to the Volusia County Council on July 21, outlining a net fiscal year budget of approximately $1.1 billion while maintaining flat millage rates across most county taxing funds. The proposal also includes a 2% increase in residential solid waste collection fees, bringing the annual assessment to $303, to account for inflation measured by a 4.16% Consumer Price Index adjustment.
County Manager George Recktenwald said the proposal reflects months of planning while acknowledging the uncertainty surrounding a November ballot measure that could substantially expand Florida's homestead exemption and reduce future local government revenue.
"As your County Manager, I am pleased to present the recommended budget for Fiscal Year 2026-27," Recktenwald wrote in his budget message. "This budget reflects a full year of careful analysis" and represents the county's commitment to "fiscal responsibility, transparency, and the continued delivery of essential services to the residents of Volusia County."
He noted that while the county is preparing for the possibility of major property tax changes, the recommended budget does not include the significant service reductions that would be necessary if voters approve the constitutional amendment.
"Whatever changes may lie ahead, this budget positions Volusia County to meet them from a position of strength: stable rates, healthy reserves, and services our residents can count on," Recktenwald wrote.
During the council presentation, Chief Financial Officer Ryan Ossowski explained that this year's budget is being presented differently than in previous years by emphasizing the county's net operating budget rather than its gross budget.
"So what I did is I did the same thing for our budget, a net operating budget," Ossowski told council members. "The difference between the gross and the net is to remove double counted transactions."
The new presentation removes interfund transfers, internal service charges and reserve accounts that are counted more than once, resulting in a recommended net budget of approximately $1.064 billion, down about $51 million, or 4.6%, from the previous fiscal year.
Ossowski said property taxes account for 42.8% of the county's revenue, making them the largest single funding source for county operations.
"Property taxes represent 42.8% of the revenue that we'll be bringing in," he said while reviewing the budget presentation.
The recommended budget keeps eight of the county's 10 taxing fund millage rates unchanged. The Ponce De Leon Inlet and Port District would receive a rollback rate, while the Fire Services Fund would receive a partial rollback. County officials said maintaining flat rates allows the county to keep pace with rising personnel, contractual and infrastructure costs.
The proposal also projects approximately $11.6 million in additional General Fund property tax revenue, with about $5 million generated by new construction and the remainder resulting from higher property values while maintaining the same millage rate. County officials noted the increase generally tracks with recent inflation levels.
Council members emphasized that the rates approved Tuesday only establish the maximum rates that can appear on Truth in Millage notices mailed to property owners. The council may lower the rates before final adoption in September but cannot increase them above the advertised levels.
Council member Jake Johansson said approving the recommended rates preserves flexibility while allowing time for additional review.
"The reason behind my second is because... we just got the budget book," Johansson said. "This is the max rate. We can go down. Staff's already given us this rate because they can perform at this rate. We don't have to go up... and we can start whittling down based on what we've learned for the past six months or five months or four months in budget workshops."
Council Chair Jeff Brower encouraged council members to closely review the nearly 600-page budget as they consider possible reductions before final adoption, particularly given uncertainty surrounding the November property tax referendum.
"My thinking all along has been, let's start this year instead of one big cut next year," Brower said. "I would ask each of us as council members to go through the budget... and if there's cuts that you want to make." He acknowledged those decisions could be difficult, adding that "cuts means people" and could require eliminating programs or positions to avoid reductions in services.
Brower also praised staff for reducing spending before presenting the budget.
"I think that does deserve the public knowing that staff has already reduced the budget a lot," he said.
The council voted 6-1 to approve the maximum proposed millage rates for advertising purposes. Final public budget hearings are scheduled for Sept. 3 and Sept. 22, when the council will adopt the county's fiscal year 2026-27 budget and establish the final property tax rates.
