{
 "fiscalYear": "2026-27",
 "levy": "Each county commission's countywide operating millage, in mills ($ per $1,000 of taxable value). Municipal service taxing units, dependent fire and mosquito districts, and school levies are excluded.",
 "law": {
  "text": "Ch. 2026-240, Laws of Florida, s. 200.065(5)(a), F.S.: a majority vote may adopt up to the rolled-back rate; up to 110% of it needs two-thirds of the board; above 110% needs a unanimous vote or a referendum.",
  "url": "https://laws.flrules.org/2026/240",
  "conflict": "Ch. 2026-239, s. 23, approved five days later, re-enacts the same paragraph in its earlier wording; ch. 2026-240, s. 8, says the two are to be read together. The 2026 DOR disclosure forms filed by Santa Rosa, Okaloosa and Gulf apply the ch. 2026-240 test.",
  "conflictUrl": "https://laws.flrules.org/2026/239"
 },
 "retrievedOn": "2026-10-30",
 "rows": [
  {
   "county": "escambia",
   "rolledBack": 6.3807,
   "adopted": 6.571,
   "proposedFinal": null,
   "voteRecorded": null,
   "record": "Resolutions as presented and the adopted budget book; no executed final resolution or DR-420 found; final-hearing minutes not yet posted.",
   "sources": [
    {
     "doc": "Tentative millage resolution R2026-76 (agenda backup, scanned; OCR-checked), First Budget Public Hearing packet",
     "url": "https://escambiacofl.api.civicclerk.com/v1/Meetings/GetMeetingFileStream(fileId=5208,plainText=false)",
     "page": "PDF p. 9 of 38",
     "date": "2026-09-08"
    },
    {
     "doc": "Minutes, First Budget Public Hearing (R2026-76, 4-1 motion to set final at 6.571)",
     "url": "https://escambiacofl.api.civicclerk.com/v1/Meetings/GetMeetingFileStream(fileId=5323,plainText=false)",
     "page": "pp. 4-5 of 7",
     "date": "2026-09-08"
    },
    {
     "doc": "Final millage resolution as presented (unsigned agenda backup), Second Budget Public Hearing packet",
     "url": "https://escambiacofl.api.civicclerk.com/v1/Meetings/GetMeetingFileStream(fileId=5257,plainText=false)",
     "page": "PDF p. 10 of 58 (agenda pp. 1-2)",
     "date": "2026-09-24"
    },
    {
     "doc": "FY 2026-27 Adopted Budget Book (post-adoption: 'On September 24, 2026, the county-wide millage was reduced from 6.600 to 6.571'; Budget Summary table)",
     "url": "https://myescambia.com/docs/default-source/sharepoint-administration/budget/fy-26-27-adopted-book.pdf?Status=Master&sfvrsn=5f171464_1",
     "page": "PDF pp. 11, 62, 65",
     "date": "2026-10-23 (file mod. date)"
    }
   ]
  },
  {
   "county": "santa_rosa",
   "rolledBack": 3.7727,
   "adopted": 3.885,
   "proposedFinal": null,
   "voteRecorded": null,
   "record": "Final resolution as presented, the county's DR-420MM-P and the property appraiser's 2026 table; no executed resolution found.",
   "sources": [
    {
     "doc": "1st Budget & MSBU Public Hearing packet: FY2027 tentative millage resolution, DR-420 (line 16 = 3.7727, line 17 = 3.8850), DR-420MM-P",
     "url": "https://santarosacofl.api.civicclerk.com/v1/Meetings/GetMeetingFileStream(fileId=3063,plainText=false)",
     "page": "PDF pp. 46 (resolution), 47 (DR-420), 50 (DR-420MM-P)",
     "date": "2026-09-08"
    },
    {
     "doc": "2nd and Final Budget & MSBU Public Hearing packet: FY2027 final millage resolution (3.885, 2.98% above RB 3.7727)",
     "url": "https://santarosacofl.api.civicclerk.com/v1/Meetings/GetMeetingFileStream(fileId=3072,plainText=false)",
     "page": "PDF p. 38",
     "date": "2026-09-22"
    },
    {
     "doc": "Santa Rosa County Property Appraiser, Millage Rates page, 2026 table (County 3.8850)",
     "url": "https://srcpa.gov/millage-rates/",
     "page": "2026 table, district 99",
     "date": "page data as of 2026-10-07"
    }
   ]
  },
  {
   "county": "okaloosa",
   "rolledBack": 3.7941,
   "adopted": 3.8308,
   "proposedFinal": null,
   "voteRecorded": null,
   "record": "DR-420, DR-420MM-P and the approved budget book; the resolution states only the aggregate rate.",
   "sources": [
    {
     "doc": "Tentative hearing packet: tentative BCC millage resolution (aggregate 3.9615) and DR-420 County (line 16 = 3.7941, line 17 = 3.8308)",
     "url": "https://okaloosacountyfl.iqm2.com/Citizens/FileOpen.aspx?Type=1&ID=1868&Inline=True",
     "page": "PDF pp. 87, 89",
     "date": "2026-09-03"
    },
    {
     "doc": "Final hearing packet (continued from 15 Sep): final BCC millage resolution (aggregate 3.9615 vs aggregate RB 3.9292, +0.82%), RBR table, DR-420, DR-420MM-P",
     "url": "https://okaloosacountyfl.iqm2.com/Citizens/FileOpen.aspx?Type=1&ID=1872&Inline=True",
     "page": "PDF pp. 5, 89, 91, 94",
     "date": "2026-09-18"
    },
    {
     "doc": "FY2026-27 Approved Budget book, Millage Rates page ('Approved Millage Rate 3.8308')",
     "url": "https://myokaloosa.gov/sites/default/files/Users/piouser/FY27%20Budget%20Book%20FINALsized.pdf",
     "page": "PDF p. 18",
     "date": "2026-09-22"
    }
   ]
  },
  {
   "county": "walton",
   "rolledBack": 3.4347,
   "adopted": 3.25,
   "proposedFinal": null,
   "voteRecorded": "4–1",
   "record": "Rolled-back rate from workshop minutes quoting the finance director, not a DR-420; adopted rate and vote from the final-hearing minutes (draft).",
   "sources": [
    {
     "doc": "Minutes, BCC Budget Workshop 7 Jul 2026 (CFO: 'rollback millage rate of 3.4347'), in BCC 28 Jul 2026 agenda packet",
     "url": "https://walton.civicweb.net/document/534897",
     "page": "PDF p. 11",
     "date": "2026-07-07"
    },
    {
     "doc": "Minutes (adopted 13 Oct 2026), Tentative Budget Hearing",
     "url": "https://walton.civicweb.net/document/541359",
     "page": "pp. 1-2",
     "date": "2026-09-14"
    },
    {
     "doc": "Agenda, Final Budget Hearing (statement: county 3.25, aggregate 3.2806 vs aggregate RB 3.4634, -5.28%)",
     "url": "https://walton.civicweb.net/document/538552",
     "page": "pp. 1-3",
     "date": "2026-09-28"
    },
    {
     "doc": "Draft minutes of 28 Sep 2026 Final Budget Hearing (Res. 2026-67, 4-1), in BCC 27 Oct 2026 agenda packet",
     "url": "https://walton.civicweb.net/document/542161",
     "page": "PDF p. 14",
     "date": "2026-10-27"
    }
   ]
  },
  {
   "county": "bay",
   "rolledBack": 5.2618,
   "adopted": null,
   "proposedFinal": 5.4362,
   "voteRecorded": null,
   "record": "Rolled-back and proposed final rates from the hearing resolutions; no adoption record found.",
   "sources": [
    {
     "doc": "Budget Hearing (tentative) packet, PrimeGov: tentative millage resolution (5.4362 > RB 5.2618)",
     "url": "https://baycountyfl.primegov.com/Public/CompiledDocument?meetingTemplateId=1976&compileOutputType=1",
     "page": "PDF p. 7",
     "date": "2026-09-15"
    },
    {
     "doc": "Budget Hearing (final) packet, PrimeGov: proposed final millage resolution, Exhibit 1 (unsigned)",
     "url": "https://baycountyfl.primegov.com/Public/CompiledDocument?meetingTemplateId=1980&compileOutputType=1",
     "page": "PDF pp. 4, 7",
     "date": "2026-09-23"
    },
    {
     "doc": "FY 2027 Final Budget Hearing Presentation (General Fund 5.4362)",
     "url": "https://www.baycountyfl.gov/DocumentCenter/View/21155/FY-2027-Final-Budget-Hearing-Presentation---09-23-26",
     "page": "slides 'FY 2027 Millages'",
     "date": "2026-09-22"
    }
   ]
  },
  {
   "county": "gulf",
   "rolledBack": 5.2847,
   "adopted": 5.5,
   "proposedFinal": null,
   "voteRecorded": "5–0",
   "record": "DR-420, DR-420MM final disclosure and the adopted budget.",
   "sources": [
    {
     "doc": "FY2627 Final Adopted Budget 2026-0922: DR-420 (line 16 RB 5.2847; line 17 proposed 5.6000), DR-420MM final disclosure, DR-487V vote record, comparison of millage rates",
     "url": "https://www.gulfcounty-fl.gov/common/pages/GetFile.ashx?key=n91GASYj",
     "page": "PDF pp. 8, 113, 124-125, 134",
     "date": "2026-09-22 hearing; file created 2026-10-14"
    },
    {
     "doc": "FY2627 Tentative Budget 2026-0916 (cover: 'Tentative Millage Rate 5.5000')",
     "url": "https://www.gulfcounty-fl.gov/common/pages/GetFile.ashx?key=c45GAcpw",
     "page": "PDF p. 1",
     "date": "2026-09-16"
    },
    {
     "doc": "FY2627 Proposed Tentative Budget 2026-0903 (cover: 'Proposed Tentative Millage Rate 5.6000')",
     "url": "https://www.gulfcounty-fl.gov/common/pages/GetFile.ashx?key=QWhGAfiW",
     "page": "PDF p. 1",
     "date": "2026-09-03"
    }
   ]
  },
  {
   "county": "franklin",
   "rolledBack": 4.7994,
   "adopted": 5.4109,
   "proposedFinal": null,
   "voteRecorded": "5–0",
   "record": "Hearing minutes that reproduce the resolutions; no DR-420 seen.",
   "sources": [
    {
     "doc": "Minutes, 1st Budget Public Hearing (tentative resolution: 5.4109 vs RB 4.7994, +12.74%; 5-0)",
     "url": "https://www.franklincountyflorida.com/wp-content/uploads/2026/10/9.3.2026-FCBCC-Budget-Public-Hearing.pdf",
     "page": "pp. 1, 22",
     "date": "2026-09-03"
    },
    {
     "doc": "Minutes, Final Budget Public Hearing (Resolution adopting millage levy, text read into minutes; 5-0)",
     "url": "https://www.franklincountyflorida.com/wp-content/uploads/2026/10/FCBCC-Final-Budget-Public-Hearing-9.22.2026.pdf",
     "page": "p. 9",
     "date": "2026-09-22"
    }
   ]
  },
  {
   "county": "wakulla",
   "rolledBack": 7.8216,
   "adopted": 7.7,
   "proposedFinal": null,
   "voteRecorded": "5–0",
   "record": "Hearing minutes; one rate is given for the county.",
   "sources": [
    {
     "doc": "Minutes, BOCC meeting incl. first public hearing (tentative 7.7000 vs countywide RB 7.8216)",
     "url": "https://www.mywakulla.com/9.8.26%20BOCC%20Mtg%20Minutes.remediated.pdf",
     "page": "pp. 2-3",
     "date": "2026-09-08"
    },
    {
     "doc": "Minutes, BOCC meeting incl. second public hearing (final 7.7000; 5-0)",
     "url": "https://www.mywakulla.com/9.21.26%20BOCC%20Mtg%20Minutes.remediated.pdf",
     "page": "pp. 1-2",
     "date": "2026-09-21"
    }
   ]
  }
 ]
}