Leon County’s total adopted budget for the current fiscal year, 2006/2007, is $234,810,669. It is comprised of an operating budget of $196,399,013 and a capital budget of $38,411,656. The operation budget consists of ongoing, year-to-year expenses such as wages and salaries, while the capital budget covers one-time projects such as a new road or library.

Read the FY 2007/2008 Tentative Budget

Revenues:

Leon County’s budget is funded by a variety of different revenues, including Property Taxes, Fees for Service, Gas Taxes, and Sales Taxes. The following table summarizes the major categories. Please see the official budget document for more detailed information.

How We Compare:

Among all 67 Florida Counties and the seven comparable counties, the following is the comparison:

• With a net budget of $758 per citizen, Leon County is the 5th lowest in the state; lowest among our comparable counties

• With 6.7 employees per 1,000 residents, Leon County 17th lowest in the state; 3rd lowest versus the 7 comparable counties

Property Taxes:

As reflected above, Property Taxes are the single greatest sources of revenue for operating county government. The impact to individual citizens varies depending upon the value and location of their property. Property taxes are calculated as follows: the millage rate times the taxable value of the property. A millage rate is a rate expressed as $1.0 per thousand. For example, if you had a millage rate of 20 and a taxable value of $100,000, then you taxes are (20 X $100,000)/1,000 or $2,000.

For the current tax year, the following are the total millage rates and the location in which they apply:

Inside the City Limits: 20.696 mills
Outside the City Limits: 16.996 mills
Downtown Improvement District: 21.696 mills

In all of the above, Leon County represents 8.49 mills; 7.99 mills for general government purposes and 0.5 mills to support the Emergency Medical Services. Other taxing authorities include the School Board (8.456 mills), the Tallahassee City Commission (3.7 mills), the Northwest Florida Management District (0.05 mills) and the Downtown Improvement Authority (1.0 mills).

For the vast majority of individuals who own their homes and are therefore considered homesteaded, Leon County’s portion of the tax bill was reduced last year. This is the result of two factors. First, the Board of County Commissioners reduced the tax rate from 9.16 mills to 8.49 mills. Second, under the Save Our Homes provision of the Florida Constitution, a homesteaded property’s value cannot increase annually more than 3.0% or the rate of inflation, whichever is less.

In Leon County there are 54,665 homesteaded properties. Last year 91%, or approximately 50,000, of these homes saw a reduction in their tax bill from Leon County. Increases in property taxes occur when the property is sold, the homestead “cap” is removed, and the property’s value rises. There are a number of solutions to address this dilemma, and the Board has endorsed a number of proposals. Please click here to learn more about the Board’s position on property tax reform.

Expenditures:

As noted above, the County’s budget has two components - an operating budget and a capital budget. The following table summarizes the budget. For more detail, please refer to the official budget document:

As a political subdivision of the State of Florida, counties have a number of funding obligations that are mandated by the Florida Constitution and Florida Statutes. The following is a partial list of obligations Leon County is required to fund:

Constitutional Officers:

• Sheriff (including the Jail): $56,822,433

• Tax Collector Fees: $5,097,265

• Property Appraiser: $4,460,916

• Supervisor of Elections $2,404,630

• Clerk of the Circuit Court: $1,713,060

Required Payments:

• Medicaid/Indigent Burial: $1,428,500

• Dept. of Juvenile Justice: $1,520,000

• Medical Examiner: $325,000

• Community Redevelopment Authority: $2,796,880

Court Related Activities:

• State Attorney: $78,212

• Public Defender: $95,141

• Court Administration: $37,904

• Guardian Ad Litem: $22,926

• Legal Aid: $152,000

In addition to the above, the Board of County Commissioners is also obligated to provide facilities to house the Constitutional Officers and Judiciary. As the State of Florida assigns additional judges to our local courts, the County is responsible for the provision of offices, courtrooms, and bailiffs. This involves millions of dollars in capital project funding associated with renovation to the Courthouse and the movement of offices. In addition, the Board is responsible for the millions of dollars of on-going costs associated with these offices including maintenance, utilities and custodial services.

For more information, please visit the Office of Management and Budget page.