By GARETT VALCOURT
The Holmes District School Board has approved an increase to the county’s property tax levy to support public education funding for the 2025-2026 fiscal year. The total levy will increase from last year’s $3,736,719 to $4,453,070, with a portion of that increase mandated by state law to secure nearly $24.3 million in state education funding.
Holmes County Superintendent Buddy Brown provided clarification on the requirements behind the increase, explaining the role of the Florida Department of Revenue and Department of Education in establishing the millage rates.
“On July 14, 2025, the Florida Department of Revenue certified to Commissioner of Education Anastasios Kamoutsas the 2025-26 estimate of the tax roll that is the basis for determining the Required Local Effort (RLE) millage rate in the Florida Education Finance Program,” said Brown. “The statewide average millage rate is 3.092. The local required effort as established by the Commissioner of Education and the Department of Revenue is 2.886—an increase of 0.140. This is an increase of just 1 cent on every $10,000 of taxable property.”
Brown emphasized that the District School Board does not set this portion of the property tax rate.
“I reiterate that the District Board does not set the millage rate in ad valorem taxes,” he said. “It is established and prescribed by the Department of Education and Department of Revenue through the Florida Education Finance Program.”
By law, every school district in Florida held a meeting after 5:01 p.m. on Monday, July 28, 2025, to approve these state-prescribed rates.
“While the question was asked why we even bother if it is prescribed,” Brown noted, “it is because the process is regulated by statute. We have to meet and approve what has been prescribed.”
The approved tax package also includes the continuation of a 1.5 mill capital outlay levy, which will generate approximately $1.25 million for infrastructure and equipment needs. Brown noted that this millage has been in place since the 2012-2013 school year and is not a new increase.
“The 1.5 capital outlay millage was established approximately 12 years ago to qualify Holmes District Schools for special facilities funding,” said Brown. “Since then, traditional capital funding sources like PICO have dried up to nearly zero from the state annually.”
The capital outlay funds will support projects such as school bus purchases, hurricane repairs, roof replacements, new technology, hazardous waste removal, facility insurance, and leasing of portable classrooms. The board also approved continuation of a .748 discretionary millage, which Brown explained is standard across the state.
“The term ‘discretionary’ is used, but nearly all other districts maintain that rate,” Brown said.With the combined millage rate, 2.886 required local effort, 0.748 discretionary, and 1.5 capital outlay, Holmes County’s total school tax rate aligns with state guidelines while ensuring adequate funding for local schools.
Staff Report 