Board of Commissioners Special Meeting - Adopting FY 2026 Tentative Millage Rate & Budget Ordinances

MINUTES BOARD OF COMMISSIONERS SPECIAL MEETING ADOPTING FY 2026 TENTATIVE MILLLAGE RATE & BUDGET ORDINANCES SEPTEMBER 10, 2025 5:45 P.M. The City of Madeira Beach Board of Commissioners held a budget workshop meeting at 5:45 p.m. on September 10, 2025 in the Patricia Shontz Commission Chambers at City Hall, located at 300 Municipal Drive, Madeira Beach, Florida. MEMBERS PRESENT: Anne-Marie Brooks, Mayor Ray Kerr, Vice Mayor/Commissioner District 2 David Tagliarini, Commissioner District 1 Eddie McGeehen, Commissioner District 3 Housh Ghovaee, Commissioner District 4 MEMBERS ABSENT: None CHARTER OFFICERS PRESENT: Robin Gomez, City Manager Clara VanBlargan, City Clerk Andrew Laflin, Finance Director Thomas Trask, City Attorney 1. CALL TO ORDER Mayor Brooks called the meeting to order at 5:45 p.m. 2. ROLL CALL The City Clerk called the roll. All were present. 3. PUBLIC COMMENT There were no public comments. 4. PUBLIC HEARINGS A. Ordinance 2025-15. Adopt Tentative Millage Rate FY 2026 – 1st Reading and Public Hearing Attorney Tom Trask read Ordinance 2025-15 in its entirety: September 10, 2025, BOC Special Meeting Minutes Page 1 of 5  ORDINANCE 2025-15 AN ORDINANCE OF THE CITY OF MADEIRA BEACH, FLORIDA, ESTABLISHING THE TENTATIVE MILLAGE RATE FOR FISCAL YEAR 2026, PROVIDING AND ANNOUNCING THE NAME OF THE TAXING AUTHORITY, THE ROLLED BACK MILLAGE RATE, THE PERCENTAGE DECREASE BELOW THE ROLLED BACK MILLAGE RATE, AND THE MILLAGE RATE TO BE LEVIED AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, Florida Statutes s. 200.065 requires the adoption of the millage rate by separate vote and prior to the adoption of the budget; and WHEREAS, Florida Statutes s. 200.065 requires that prior to adoption of the millage-levy ordinance, the following be publicly announced: the name of the taxing authority, the rolled-back millage rate, the percentage decrease below the rolled-back millage rate, and the millage rate to be levied; and WHEREAS, in no event may the millage rate adopted exceed the millage rate tentatively adopted. NOW THEREFORE, BE IT ORDAINED BY THE BOARD OF COMMISSIONERS OF THE CITY OF MADEIRA BEACH, FLORIDA, THAT: SECTION 1. The name of the taxing authority is the City of Madeira Beach. SECTION 2. The rolled back millage rate for fiscal year 2026 is 2.8581 per $1,000. SECTION 3. The fiscal year 2026 proposed millage rate is 3.78% lower than the rolled back rate. SECTION 4. The millage rate to be levied for fiscal year 2026 shall be 2.7500 per $1,000. SECTION 5. This ordinance shall become effective immediately upon its adoption. Finance Director Andrew Laflin stated that the City has maintained the same millage rate of 2.75 mills since approximately 2020. It was proposed to maintain that. The rolled-back rate is typically lower due to rising property values; however, this was an aberration year, and property values have since decreased. Over time, the values should increase. Mayor Brooks opened to public comment. There was no discussion by the Board. It was the same as discussed at the workshop. Vice Mayor Kerr motioned to approve Ordinance 2025-15, Adopt Tentative Millage Rate FY 2026, after first reading and public hearing. Commissioner McGeehen seconded the motion. September 10, 2025, BOC Special Meeting Minutes Page 2 of 5  ROLL CALL: Vice Mayor Kerr "YES" Commissioner McGeehen "YES" Commissioner Tagliarini "YES" Commissioner Ghovaee "YES" Mayor Brooks "YES" The motion carried 5-0. B. Ordinance 2025-16, Adopt FY 2026 Tentative Budget – 1st Reading & Public Hearing City Attorney Tom Trask read Ordinance 2025-16 in its entirety: ORDINANCE 2025-16 AN ORDINANCE OF THE CITY OF MADEIRA BEACH, FLORIDA, ADOPTING THE TENTATIVE BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2025 AND ENDING SEPTEMBER 30, 2026, AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, Florida Statutes s. 166.241 requires the adoption of a budget each fiscal year; and WHEREAS, the amount available from taxation and other sources, including balances brought forward from prior years, must equal the total appropriations for expenditures and reserves; and WHEREAS, at a minimum, the adopted budget must show for each fund, as required by law and sound financial practices, budgeted revenues and expenditures by organizational unit which are at least at the level of detail required for the annual financial report required under s. 218.32(1). WHEREAS, the adopted budget must regulate expenditures of the municipality, and an officer of a municipal government may not expend or contract for expenditures in any fiscal year except as pursuant to the adopted budget; and WHEREAS, the City of Madeira Beach Tentative Fiscal Year 2026 Budget is balanced; is presented at the level of detail required to file the annual financial report; and shall regulate expenditures of the City for the period beginning October 1, 2025 and ending September 30, 2026. NOW THEREFORE, BE IT ORDAINED BY THE BOARD OF COMMISSIONERS OF THE CITY OF MADEIRA BEACH, FLORIDA, THAT: September 10, 2025, BOC Special Meeting Minutes Page 3 of 5  SECTION 1. The tentative budget for the fiscal year beginning October 1, 2025 and ending September 30, 2026 attached hereto as Exhibit A is hereby adopted. SECTION 2. This ordinance shall become effective immediately upon its adoption. Mr. Laflin said they have had six monthly workshops from March through August. There is a budget deficiency of $11.7 million, and he anticipates the budgeted available reserves will absorb that. The deficiency is mostly due to the Capital Improvement Program of about $13.74 million budgeted for FY 2026. The budgeted personnel costs include total salaries, wages, and benefits. Within that, they included the 3% COLA and 3% merit increases. Excluding capital outlay expenditures on a citywide basis, the budgeted revenues and other inflows would exceed expenditures and other outflows by $675,000. He recommended approval of Ordinance 2025-16. Mayor Brooks opened to public comments. There were no public comments. Mayor Brooks stated that regarding the 3%/3% employee raises, not everyone would receive a 6% increase, and inquired if they had made that reconciliation in the budget. Mr. Laflin said the budget reflects 3%/3%. His anticipation is to budget for the highest end, but it would never exceed that. It could be lower. Some employees could get 3%/3%, or 3%/2% or 3%/1%. It is similar to how they budget the health insurance expenses. Commissioner Tagliarini motioned to approve Ordinance 2025-16, Adopt FY 2026 Tentative Budget, after first reading and public hearing. Commissioner Ghovaee seconded the motion. ROLL CALL: Commissioner Tagliarini "YES" Commissioner Ghovaee "YES" Commissioner McGeehen "YES" Vice Mayor Kerr "YES" Mayor Brooks "YES" The motion carried 5-0. ADJOURNMENT Mayor Brooks adjourned the meeting at 5:56 p.m. ______________________________ ATTEST: Anne-Marie Brooks, Mayor _____________________________________ September 10, 2025, BOC Special Meeting Minutes Page 4 of 5 Clara VanBlargan, MMC, MSM, City Clerk September 10, 2025, BOC Special Meeting Minutes Page 5 of 5