Dana O'Connor
Key Points
By Teresa Sargeant
The Apopka City Commission unanimously adopted a $237.3 million fiscal year 2027 budget Wednesday, Sept. 16, along with a 4.6761-mill property tax rate and higher stormwater non-ad valorem assessments.
The final budget totals $237,254,333 across all city funds, an increase of about $1.54 million, or 0.7%, over fiscal year 2026, according to figures presented at the final budget hearing.
The commission also unanimously approved the final 4.6761-mill property tax rate, which is 10% above the 4.2510-mill rollback rate. The rate is expected to generate approximately $41.2 million in property-tax revenue for fiscal year 2027.
The unanimous millage vote marked a change from the Sept. 3 tentative budget hearing, when commissioners approved the same rate 4-1, with Commissioner Nadia Anderson opposed.
Finance Director Blanche Sherman said the final budget incorporates changes commissioners approved during the Sept. 3 hearing. Those included restoring six firefighter positions, a risk-management specialist, $75,000 for second-floor City Hall renovations and $210,000 for office furniture replacement.
The final budget also leaves the city’s General Fund reserves below the city’s policy target. Responding to a question from Commissioner Yesenia Baron, Sherman said the General Fund is projected to have about $21.9 million in unassigned reserves, or about 19%, compared with the city’s 25% target.
Sherman emphasized that 25% is a target rather than a requirement.
Mayor Nick Nesta said the reserve level will need to be addressed.
“We do need to re-strategize as we navigate forward and make sure those funds are replenished to get to where our policy is currently at,” Nesta said.
The commission also unanimously approved higher stormwater non-ad valorem assessments for fiscal year 2027. An average single-family residence, based on 3,600 square feet of impervious surface, will be assessed $93.60 annually. The assessments are projected to generate $3.19 million for stormwater-management projects.
The budget hearing also revived discussion about conducting a forensic audit of city finances.
Commissioner Sam Ruth questioned Sherman about the potential scope and cost of an audit. Sherman said a previous proposal to examine several years of city finances came in at approximately $1.3 million to $1.4 million and said narrowing the scope would reduce the cost.
Anderson, who said she had opposed such an audit previously because of its potential expense and uncertain scope, said she now supports conducting one. Baron reiterated a request she made in August for a more narrowly focused forensic audit examining city impact fees and credits.
Nesta said he wanted to complete the budget process before beginning new initiatives in October. He said the city could make budget amendments during the fiscal year as officials identify efficiencies, additions or other changes.
“We’re going to take it step by step, phase by phase,” Nesta said.
The fiscal year 2027 budget takes effect Oct. 1.