Laura Young
ECB Publishing, Inc.
At a brief final budget hearing on Monday, Sept. 14, the Jefferson County School Board voted unanimously to set the millage rate at 5.408 mills as well as adopt a budget for Jefferson County School District's 2026-27 fiscal year in the amount of $23,907,352.14.
The millage rate of 5.408 mills is greater than the roll-back rate by 5%, and is projected to raise $7,116,489. Of this, $4,158,304 is designated as Required Local Effort; $1,973,878 would be for Capital Outlay funding; and $984,307 would be for the Discretionary Operating fund.
It is noted that changes in property value will affect individual taxpayers differently because properties have had varying amounts of increase or decrease in value during the past year. Some owners could see a higher property tax bill, and others could see a lower property tax bill. Revenues generated by property taxes are combined with state, federal and other sources to create the school district’s overall budget.
According to the Budget Summary presented at the hearing, revenues total $23,907,352.14, which are allocated as follows:
• $13,384,916.30 to the general fund primarily for salaries, benefits and purchased services;
• $799,103.73 for food services;
• $1,362,724 from federal grant sources; and
• $8,360,608.11 for capital projects, such as structural repairs/improvements, equipment, furniture and vehicles (including buses).
Planned expenditures and appropriations listed in the operating budget for 2026-27 total $15,744,845.73, leaving a general fund balance of $2,536,743.30; food service fund balance of $73,433.73; and capital project fund balance of $5,625,763.11.
Chief Financial Officer Lisa English reminded the Board that the general fund revenues expected are based upon student enrollment, and Jefferson County School District, along with most districts in the state of Florida, is experiencing declining enrollment. Therefore, she advised the board of the need to be very careful in expenditures in the upcoming year, as currently budgeted revenues would most likely not be fully received, resulting in a greater use of fund balances than projected in the adopted budget.
Superintendent Jackie Pons reminded the Board and the public that the District is mandated to leverage the Required Local Effort determined by the millage rates set at the state level. He also stated that in contrast to most neighboring counties, Jefferson County School Board has chosen not to ask the community to vote to allow the District to leverage additional millage beyond the Required Local Effort, nor any additional sales taxes. He encouraged the parents in Jefferson to give Jefferson County K-12 Community Partnership School a chance, reminding everyone that the school is B rated two of the last three years and above the state average in many tested areas.