PolkOpen
The county budget, already opened
Polk County, Florida · Fiscal year 2026–27
Adopted September 21, 2026. Countywide millage held at 6.6348. This is the whole county budget, already opened. Not a county website.
Budgeted to be spent
$2,669,421,487
68.3% of the headline
Held in reserves
$1,241,643,030
31.7% is not a check going out
Cash already in the funds
$1,602,271,032
Carried forward. Not new tax.
These add to $2,669,421,487. Reserves are shown after them, not hidden inside a bar.
$502,672,389
18.8% of spending · 12.9% of the full budget
Commission, manager, attorney, constitutional offices, facilities, and the county’s own back office. The internal-service piece is mostly employee health insurance, fleet, and information technology charged back to departments.
General fund
$234,970,251
Special revenue
$13,256,107
Debt service
$7,991,653
Capital projects
$77,131,078
Enterprise
$3,343,204
Internal service
$165,980,096
$675,756,897
25.3% of spending · 17.3% of the full budget
Sheriff, Fire Rescue, emergency medical, 911, and related buildings and equipment. At the July 17, 2026 workshop Sheriff Grady Judd presented a $297.3 million office request. That figure is inside this category. The county did not publish it as its own line in the adopted summary.
General fund
$400,517,963
Special revenue
$198,402,285
Debt service
$0
Capital projects
$74,462,731
Enterprise
$0
Internal service
$2,373,918
$669,546,102
25.1% of spending · 17.1% of the full budget
Utilities, solid waste, landfill closure, drainage, and stormwater. Most of this is enterprise money from rates and assessments, not the countywide property-tax rate.
General fund
$6,658,648
Special revenue
$83,864,334
Debt service
$0
Capital projects
$24,836,252
Enterprise
$554,186,868
Internal service
$0
$316,208,239
11.8% of spending · 8.1% of the full budget
Road maintenance, gas-tax funds, the 1.2000-mill transportation levy, and road capital. This is the county share. State roads and city streets are separate budgets.
General fund
$61,703
Special revenue
$289,428,866
Debt service
$7,243,030
Capital projects
$19,474,640
Enterprise
$0
Internal service
$0
$58,267,046
2.2% of spending · 1.5% of the full budget
Tourism tax, affordable housing, grants, and related restricted programs. Almost all of it is special revenue, so it cannot be moved over to the sheriff or to parks.
General fund
$2,220,942
Special revenue
$56,046,104
Debt service
$0
Capital projects
$0
Enterprise
$0
Internal service
$0
$21,577,163
0.8% of spending · 0.6% of the full budget
Court administration paid from the general fund. The Clerk’s court records and the State Attorney are related, but this line is only what the county budget summary books as court-related.
General fund
$21,577,163
Special revenue
$0
Debt service
$0
Capital projects
$0
Enterprise
$0
Internal service
$0
$339,608,656
12.7% of spending · 8.7% of the full budget
Indigent health care and the local provider participation fund are the bulk of the special-revenue amount. It is restricted. It is not spare cash in the general fund.
General fund
$11,559,565
Special revenue
$328,049,091
Debt service
$0
Capital projects
$0
Enterprise
$0
Internal service
$0
$85,784,995
3.2% of spending · 2.2% of the full budget
Parks, libraries, and leisure services, including the unincorporated MSTU levies and park capital. City recreation departments are not in this number.
General fund
$1,595,505
Special revenue
$65,629,211
Debt service
$0
Capital projects
$18,560,279
Enterprise
$0
Internal service
$0
$1,241,643,030
Not spending. Policy reserves, project balances, landfill closure, utility capital, and fund balance. Adding this to the eight categories produces the adopted $3,911,064,517.
General fund
$84,977,183
Special revenue
$508,731,186
Debt service
$9,834,795
Capital projects
$105,215,643
Enterprise
$466,753,578
Internal service
$66,130,645
Each fund type balances: spending plus reserves equals the fund-type total.
The part the Commission actually steers. Property tax, half-cent sales tax, and public service tax pay most of it. About 20% of the whole county budget.
Gas tax, fire, impact fees, indigent care, tourism, grants, MSTUs, and other money that has to be spent on a named purpose.
Principal and interest on county notes and bonds. Florida counties do not have a statutory debt cap.
Buildings, roads, drainage, and land bought through the community investment program. A large share is cash carried forward from earlier transfers.
Utilities and solid waste. Customers pay through rates and assessments. Reserves here are for plants, landfill closure, and rate stability, not for the general fund.
Fleet, health insurance, and information technology. Other county funds pay in, then these funds pay the bills.
These are the adopted millage lines and the dollars the advertisement attaches to them. Assessments for fire and garbage are not millage and are not in this list.
Day-to-day county operations, including a large share of public safety.
Countywide4.9848 mills
$358,314,182
The transportation millage fund for roads.
Countywide1.2000 mills
$86,257,627
Emergency medical services.
Countywide0.2500 mills
$17,970,339
Buying conservation land.
Countywide0.1500 mills
$10,782,204
Taking care of conservation land already owned.
Countywide0.0500 mills
$3,594,068
Parks in the unincorporated area. City residents are not in this MSTU.
Unincorporated0.5286 mills
$21,284,320
Libraries in the unincorporated area.
Unincorporated0.1985 mills
$7,992,693
Stormwater work in the unincorporated area.
Unincorporated0.0941 mills
$3,788,980
A small-area MSTU the Board set in 2014 for law enforcement services and local improvements. It does not apply countywide.
Rancho Bonito only9.1272 mills
$9,167
This is the county’s July 2025 expenditures-by-fund table, every code, nothing left as “other.” The three columns add to $2,984,670,147, $3,406,155,346, and $2,759,808,336.
The FY 2026–27 column here is the plan from that book ($2,759,808,336). The budget the Board adopted in September 2026 is $3,911,064,517, and the county has not published a replacement table of these 49 codes at that higher total. Use the categories above for this year. Use this list to see what each fund is.
Showing FY 2025–26 proposed: $3,406,155,346. July 2025 proposal. The hearing total later reported was $3.46 billion.
$724,162,373
Most county functions. Ad valorem is the main source, then sales tax and public service tax, plus fees, fines, and intergovernmental revenue.
FY 2024–25 $653,431,818 · FY 2025–26 proposed $724,162,373 · FY 2026–27 plan $711,004,845 · Change from the column before: +$70,730,555
$179,218,902
Gas taxes for transportation operations and roadway maintenance. The proposed drop was fewer capital projects.
FY 2024–25 $185,225,014 · FY 2025–26 proposed $179,218,902 · FY 2026–27 plan $147,925,563 · Change from the column before: −$6,006,112
$91,190,339
Federal and state grants for recreation, planning, affordable housing, and homeowner rehabilitation.
FY 2024–25 $104,962,666 · FY 2025–26 proposed $91,190,339 · FY 2026–27 plan $22,819,534 · Change from the column before: −$13,772,327
$44,856,605
Tourist development tax. Restricted to tourism uses.
FY 2024–25 $38,236,298 · FY 2025–26 proposed $44,856,605 · FY 2026–27 plan $40,493,387 · Change from the column before: +$6,620,307
$2,207,475
Lake and river enhancement. Not a general-fund program.
FY 2024–25 $2,900,923 · FY 2025–26 proposed $2,207,475 · FY 2026–27 plan $1,205,636 · Change from the column before: −$693,448
$102,456,830
Fire Rescue operations funded mainly by the fire assessment, separate from the countywide millage.
FY 2024–25 $77,872,763 · FY 2025–26 proposed $102,456,830 · FY 2026–27 plan $106,552,286 · Change from the column before: +$24,584,067
$205,774,463
Fees on new growth. State law limits them to capacity projects. They are not property-tax revenue.
FY 2024–25 $217,734,515 · FY 2025–26 proposed $205,774,463 · FY 2026–27 plan $138,696,312 · Change from the column before: −$11,960,052
$5,551,321
The 911 system.
FY 2024–25 $7,231,502 · FY 2025–26 proposed $5,551,321 · FY 2026–27 plan $4,496,386 · Change from the column before: −$1,680,181
$131,470
Small hazardous-waste program, including gross-receipts tax revenue.
FY 2024–25 $112,621 · FY 2025–26 proposed $131,470 · FY 2026–27 plan $114,083 · Change from the column before: +$18,849
$7,525,792
Public-safety radio system. User fees from the Board, the Sheriff, and outside agencies.
FY 2024–25 $5,457,565 · FY 2025–26 proposed $7,525,792 · FY 2026–27 plan $6,702,773 · Change from the column before: +$2,068,227
$193,379,371
Hospital local-provider participation under Ordinance 22-029. The July 2025 book shows this fund jumping to $193.4 million and staying there in the plan year.
FY 2024–25 $74,468,127 · FY 2025–26 proposed $193,379,371 · FY 2026–27 plan $193,379,371 · Change from the column before: +$118,911,244
$10,985,291
Opioid settlement money. Restricted to remediation. The plan year spends the balance down.
FY 2024–25 $8,999,839 · FY 2025–26 proposed $10,985,291 · FY 2026–27 plan $1,875,557 · Change from the column before: +$1,985,452
$151,713,666
Health care for eligible low-income residents. One of the largest restricted funds.
FY 2024–25 $154,433,213 · FY 2025–26 proposed $151,713,666 · FY 2026–27 plan $122,717,538 · Change from the column before: −$2,719,547
$40,539,670
American Rescue Plan funds received in FY 2020–21. The county’s fund note says they had to be obligated by December 31, 2024 and spent by December 31, 2026.
FY 2024–25 $89,063,272 · FY 2025–26 proposed $40,539,670 · FY 2026–27 plan $10,585,255 · Change from the column before: −$48,523,602
$10,000
FEMA hazard-mitigation grant from Hurricane Irma, with a local match. Winding down to zero in the plan year.
FY 2024–25 $15,000 · FY 2025–26 proposed $10,000 · FY 2026–27 plan $0 · Change from the column before: −$5,000
$46,013,519
Parks and leisure services inside the unincorporated municipal services taxing unit.
FY 2024–25 $44,425,096 · FY 2025–26 proposed $46,013,519 · FY 2026–27 plan $29,352,259 · Change from the column before: +$1,588,423
$12,074,224
Libraries inside the unincorporated MSTU.
FY 2024–25 $10,177,281 · FY 2025–26 proposed $12,074,224 · FY 2026–27 plan $13,486,131 · Change from the column before: +$1,896,943
$67,564
Small-area MSTU for law enforcement services and improvements in Rancho Bonito. Not a countywide tax.
FY 2024–25 $55,387 · FY 2025–26 proposed $67,564 · FY 2026–27 plan $68,111 · Change from the column before: +$12,177
$171,995,782
The countywide 1.2000-mill transportation levy.
FY 2024–25 $137,462,570 · FY 2025–26 proposed $171,995,782 · FY 2026–27 plan $173,626,576 · Change from the column before: +$34,533,212
$34,213,067
The countywide 0.2500-mill emergency medical levy. The proposed dip was capital projects finishing.
FY 2024–25 $35,996,702 · FY 2025–26 proposed $34,213,067 · FY 2026–27 plan $34,386,075 · Change from the column before: −$1,783,635
$1,762,101
Forfeitures and a domestic-violence surcharge under Chapters 932 and 938. The Sheriff requests draws. The balance is hard to predict.
FY 2024–25 $1,354,812 · FY 2025–26 proposed $1,762,101 · FY 2026–27 plan $1,906,436 · Change from the column before: +$407,289
$45,333,249
Set up to preserve water, wildlife, and wilderness and to buy environmentally sensitive land.
FY 2024–25 $41,774,031 · FY 2025–26 proposed $45,333,249 · FY 2026–27 plan $46,843,908 · Change from the column before: +$3,559,218
$743,014
Eloise community redevelopment trust. Declining in the three-year book.
FY 2024–25 $909,603 · FY 2025–26 proposed $743,014 · FY 2026–27 plan $578,078 · Change from the column before: −$166,589
$2,035,770
Harden Parkway community redevelopment area.
FY 2024–25 $1,876,476 · FY 2025–26 proposed $2,035,770 · FY 2026–27 plan $2,268,988 · Change from the column before: +$159,294
$21,236,625
Building permits and inspections. Permit fees, not property tax.
FY 2024–25 $18,574,680 · FY 2025–26 proposed $21,236,625 · FY 2026–27 plan $17,247,305 · Change from the column before: +$2,661,945
$15,348,791
State and local housing assistance. Restricted to housing programs.
FY 2024–25 $16,331,711 · FY 2025–26 proposed $15,348,791 · FY 2026–27 plan $13,699,684 · Change from the column before: −$982,920
$10,721,955
Hurricane Ian recovery. The plan year takes it to zero.
FY 2024–25 $33,272,100 · FY 2025–26 proposed $10,721,955 · FY 2026–27 plan $0 · Change from the column before: −$22,550,145
$18,207,256
Hurricane Milton recovery. New in the FY 2025–26 proposed column.
FY 2024–25 $0 · FY 2025–26 proposed $18,207,256 · FY 2026–27 plan $0 · Change from the column before: +$18,207,256
$300,000
Hurricane Idalia. A $300,000 proposed column, then zero in the plan.
FY 2024–25 $0 · FY 2025–26 proposed $300,000 · FY 2026–27 plan $0 · Change from the column before: +$300,000
$3,487,419
Special assessment districts for street lights. Only properties in a district pay.
FY 2024–25 $3,939,757 · FY 2025–26 proposed $3,487,419 · FY 2026–27 plan $3,487,419 · Change from the column before: −$452,338
$15,353,357
Unincorporated stormwater millage and projects.
FY 2024–25 $12,881,579 · FY 2025–26 proposed $15,353,357 · FY 2026–27 plan $5,546,182 · Change from the column before: +$2,471,778
$9,178,589
Debt service on the 2014 public facilities revenue refunding bonds (refunded 2005).
FY 2024–25 $10,032,946 · FY 2025–26 proposed $9,178,589 · FY 2026–27 plan $9,262,639 · Change from the column before: −$854,357
$4,240,469
Debt service on the 2015 public facilities revenue note.
FY 2024–25 $3,832,864 · FY 2025–26 proposed $4,240,469 · FY 2026–27 plan $4,375,842 · Change from the column before: +$407,605
$4,390,496
Debt service on the 2020A promissory note.
FY 2024–25 $5,108,977 · FY 2025–26 proposed $4,390,496 · FY 2026–27 plan $4,628,142 · Change from the column before: −$718,481
$10,648,156
Debt service on the 2020C promissory revenue note.
FY 2024–25 $10,701,616 · FY 2025–26 proposed $10,648,156 · FY 2026–27 plan $11,101,531 · Change from the column before: −$53,460
$957,071
Capital for drainage and water quality. The plan year is nearly spent down.
FY 2024–25 $2,205,623 · FY 2025–26 proposed $957,071 · FY 2026–27 plan $49,849 · Change from the column before: −$1,248,552
$261,460,460
The main capital pot. The FY 2025–26 proposed jump was prior-year general-fund transfers and one-time public safety, transportation, and facility projects.
FY 2024–25 $173,746,572 · FY 2025–26 proposed $261,460,460 · FY 2026–27 plan $63,229,115 · Change from the column before: +$87,713,888
$24,884,935
Buying conservation land, paired with the environmental-lands millage.
FY 2024–25 $20,534,092 · FY 2025–26 proposed $24,884,935 · FY 2026–27 plan $12,581,819 · Change from the column before: +$4,350,843
$198,378,093
Landfill and solid-waste operations. Paid by assessments and tipping fees, not the 6.6348 millage.
FY 2024–25 $124,872,821 · FY 2025–26 proposed $198,378,093 · FY 2026–27 plan $98,186,017 · Change from the column before: +$73,505,272
$82,940,703
Money set aside to close and care for landfills. It is a reserve with a job, not leftover spending.
FY 2024–25 $78,628,404 · FY 2025–26 proposed $82,940,703 · FY 2026–27 plan $84,968,010 · Change from the column before: +$4,312,299
$59,610,603
Curbside collection where the county’s universal collection assessment applies.
FY 2024–25 $56,052,321 · FY 2025–26 proposed $59,610,603 · FY 2026–27 plan $72,358,080 · Change from the column before: +$3,558,282
$212,000,579
Water and wastewater operations. Customer rates, not property tax.
FY 2024–25 $180,500,672 · FY 2025–26 proposed $212,000,579 · FY 2026–27 plan $211,464,375 · Change from the column before: +$31,499,907
$91,784,632
Pipes, plants, and wells. Connection charges and reserves pay a large share.
FY 2024–25 $91,041,344 · FY 2025–26 proposed $91,784,632 · FY 2026–27 plan $57,524,133 · Change from the column before: +$743,288
$80,446,063
Utility bond proceeds and debt tied to the utility system.
FY 2024–25 $55,000,000 · FY 2025–26 proposed $80,446,063 · FY 2026–27 plan $77,370,000 · Change from the column before: +$25,446,063
$0
Rohr nursing home. The proposed book takes this fund to zero after FY 2024–25.
FY 2024–25 $350,170 · FY 2025–26 proposed $0 · FY 2026–27 plan $0 · Change from the column before: −$350,170
$16,574,660
County garage. Other departments pay in.
FY 2024–25 $15,275,947 · FY 2025–26 proposed $16,574,660 · FY 2026–27 plan $18,662,338 · Change from the column before: +$1,298,713
$117,512,727
Employee health insurance. The largest internal-service fund.
FY 2024–25 $115,569,670 · FY 2025–26 proposed $117,512,727 · FY 2026–27 plan $116,705,640 · Change from the column before: +$1,943,057
$44,894,170
Replacing county vehicles.
FY 2024–25 $41,316,855 · FY 2025–26 proposed $44,894,170 · FY 2026–27 plan $40,533,687 · Change from the column before: +$3,577,315
$27,655,679
County network and technology. The proposed increase was staffing and network security.
FY 2024–25 $20,722,332 · FY 2025–26 proposed $27,655,679 · FY 2026–27 plan $25,741,441 · Change from the column before: +$6,933,347
Rates are the ones the Board held for FY 2026–27. Pick an example or type the taxable value from your TRIM notice. This is county millage only.
The $276,404 figure is the county’s own FY 2025–26 example of an average home, before the homestead exemption. Use taxable value, not the sale price.
County millage on this taxable value
$745.60
Combined rate 7.4560 · $663.48 of that is the countywide 6.6348, even inside a city.
Not included: school board, cities, water management districts, and non-ad-valorem assessments such as fire and garbage. Those are on your tax bill. They are not in the 6.6348.