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OP-ED: The city budget explained

Mayor Bryan Nelson
Mayor Bryan Nelson

Official photo

By Bryan Nelson

I would like to explain the notice of proposed taxes that was included in the Orlando Sentinel on Sept. 14. The state of Florida requires that we publish our proposed tax increase and budget summary in the newspaper for both the first and second reading.  

The first number in the notice of proposed tax increase is $34,864,549, which was the property tax last year (2024/2025) with the next number $1,322,543 being the decreased property taxes based on individuals or companies who petitioned to have the value of their property reduced at the Value Adjustment Board.  

That leaves you with a total property tax of $33,542,006 for last year. The next number, “This year’s proposed tax levy is $36,488,766, which is the amount of property tax levy,” is the amount that the city of Apopka will collect for this year (2025/2026).  

This almost $3 million extra dollars is based on new construction that has been completed, along with the increased values of the current homes and commercial properties. Homesteaded properties can only increase in assessed values by 3% a year, and all other properties can only increase by 10%.  

The City Council reduced your millage rate by .25%, from 4.6876 to 4.4376. This saves a homeowner with a $300,000 assessed value home $75 per year in property taxes. The overall savings to Apopka taxpayers is right at $1,000,000 per year. 

The budget summary shows the details of where we collect money and how we spend it. The chart shows that charge for services ($62,108,177) is our largest income source, which is water, wastewater, reclaimed water, garbage, etc.  

The next highest revenue is impact fees that every new building must pay to help with improvements to our roads, water, sewer, police and fire and parks and recreation.  

The third highest revenue is ad valorem or property taxes at $35,312,481.  

On the expense side, our utilities budget is $72,359,991, public safety (police and fire) is almost $70 million, and general government is approximately $20 million. Our total appropriated expenditures, transfers, reserves and balances total $235,710,714, which includes $42,051,600 in our general fund reserves (rainy day fund). 

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