The Volusia County Council adopted a nearly $1.8 billion budget for the 2026-27 fiscal year on September 22, committing to a reduced tax burden for property owners after making last-minute adjustments. The new fiscal year is set to begin on October 1. Facing concerns from the public regarding a possible tax increase, the council approved a total spending blueprint of almost $1.8 billion with a countywide ad valorem tax rate of 5.4698 mills.
County Manager George Recktenwald described the approved budget as "responsible," indicating it met the needs of both departments and constitutional officers, and noted that the comprehensive task of crafting the budget began in January.
During the second and final public hearing on the new budget, deliberations brought refinement and a reduction of the overall budget and the necessary millage. The council hastily agreed to implement a rollback countywide tax rate and make other cuts within the general fund to keep the law-enforcement fund intact. This decision followed a previous meeting where the Volusia Sheriff’s Office conducted a public show of force of deputies.
County Chief Financial Officer Ryan Ossowski presented the council with options to achieve a rollback, emphasizing that considerations extended beyond just the general fund. Ossowski explained that the tentatively adopted budget, at 3.2007 mills, would have generated $213 million in property taxes. In contrast, the rollback rate, designed to bring in effectively the same revenue as the previous year for the same properties, would yield $207 million. The additional $6.6 million, attributed to inflation-related revenue, is dedicated to increases in elected-office expenditures within the general fund.
The general fund covers essential outlays such as law enforcement, the jail, beach services, emergency medical services, parks and recreation, the operation of county buildings, elections, and public transportation.
Ossowski further highlighted several cost-driving pressures facing county government. He noted the significant impact of the SunRail agreement, which costs the county $7.5 million annually. While other areas like parks, libraries, community assistance, environmental services, facilities, and administration have seen a collective decrease of $27 million per year when adjusted for inflation and population growth, health insurance for county employees continues to rise by approximately 8 percent annually.
These cost increases may continue, Ossowski cautioned, particularly as voters consider Amendment 3 in the upcoming November 3 general election. If adopted by at least 60 percent of Florida voters, Amendment 3 would mandate tax relief through expanded homestead exemptions and caps on property assessment increases. Ossowski has estimated that Volusia County could potentially lose as much as $122 million in its general-fund tax revenues if this proposition passes. The county’s recommended 2026–27 budget included $236.8 million for the general fund, a number that remained subject to change pending the council's late decision to trim spending.
Members of the public present at the hearing voiced their concerns. Mike Poniatowski, who is running for the County Council’s at-large seat, expressed that "The elderly are forced to sell their homes," and that "Families are struggling." He urged the council not to "cut to the bone." Cheryl Johnson advised the council to reject "the big increases in budget requests in the Sheriff’s Office." Conversely, DeLeon Springs Civic Association President Amy Munizzi supported the sheriff's request, stating that the area improved "when Sheriff Chitwood came in." Laura London asked the council to "Balance the budget with the money you already have" and to "Vote no on any tax increase." Dave Hill echoed this sentiment, advising, "Don’t approve this budget. Go to rollback."
Sheriff Michael Chitwood had requested, and subsequently received, a budget of almost $179.3 million for the next fiscal year, an increase from his almost $156 million budget for the fiscal year drawing to a close.
In response to allegations that he sought to "defund the police," County Chair Jeff Brower called for collaboration to reduce increases in funding for public safety to ease voters’ frustrations. Brower stated, "If we don’t work together, … Amendment 3 is coming," and added that "holding the line is a tax increase," which could mean "people losing their jobs." Council Member Don Dempsey expressed his support, stating, "I’m for full rollback," and that he believed it was "not too much to ask" given that "a lot of people struggling." Council Member Jake Johansson noted the difficulty of the decision, hearing conflicting calls for spending reductions and support for the sheriff's budget.
After more than three hours of discussion on the impacts on ad valorem rates, the County Council ultimately agreed to set the base countywide millage at the rollback rate for all funds except the sheriff’s law-enforcement fund. The combined base countywide tax rate was finalized at 5.4698 mills. This total includes 3.1007 mills for the general fund, 1.5994 mills for law enforcement, 0.3697 mills for libraries, 0.2000 mills for Volusia ECHO, and 0.2000 mills for Volusia Forever.
The actual full tax rate for a property owner will depend on its specific location within the county, such as being inside a city or town, or in a special district like the county Municipal Services District, the Fire District, hospital districts, Mosquito Control District, or the Port Authority District. The countywide Volusia School District also adds to the total tax obligation. The county Tax Collector’s Office is expected to mail the actual tax bills to property owners on or about November 1.