Orange County's $9 Billion Budget Takes Effect With $1.1 Billion for Public Safety and a Bigger Sheriff's Budget

Orange County's roughly $9 billion budget for the 2026-27 fiscal year took effect Oct. 1, putting into motion a spending plan that directs about $1.1 billion to public safety, raises the Orange County Sheriff's Office operating budget to $470 million and sets aside $19.5 million for the county's Affordable Housing Trust Fund.

The Orange County Board of County Commissioners approved the budget at its final public hearing on Thursday night, Sept. 24, at the Orange County Administration Center in downtown Orlando. Commissioner Mike Crabb was the only member of the board to vote against it, according to local reports.

Mayor Jerry Demings framed the plan as a budget focused on public safety, infrastructure, affordable housing and social services. The final vote followed weeks of debate over the size of the sheriff's request and over whether the county should cut its tax rate back to the rollback rate as property values continue to rise.

Where the money goes

Public safety is the largest priority in the new budget. About $1.1 billion is allocated to the Sheriff's Office, Orange County Fire Rescue and the county's corrections department, according to local coverage of the final vote.

The sheriff's operating budget of $470 million represents an 11% increase over the current year and a 36% increase compared with fiscal year 2024, according to figures discussed during the budget process. Sheriff John Mina initially sought $508 million before lowering his request to $470 million.

Orange County Fire Rescue, which provides fire and emergency medical services in unincorporated areas and in several smaller cities that contract with the county, is funded largely through a separate fire district tax. The cost of that service has drawn attention in some of those smaller towns, where local commissioners have noted that the county fire allocation makes up a major share of their residents' overall tax bills.

The budget also dedicates $19.5 million to the county's Affordable Housing Trust Fund. The county has committed to investing more than $160 million in affordable housing over a 10-year period that began in 2021, and this year's contribution continues that plan, according to the county.

The tax rate debate

Orange County kept a countywide property tax rate above the rollback rate, the rate that would raise the same amount of property tax revenue as the prior year once new construction is excluded. When the board tentatively adopted the budget earlier in September, the countywide rollback rate was 4.2405 mills and the proposed countywide millage was 4.4347 mills, which state law treats as a 4.58% increase over rollback, according to the county's tentative adoption figures. The aggregate proposed millage, combining the countywide rate with special taxing districts, was 6.9675 mills, a 2.21% increase over the aggregate rollback rate.

Under Florida's truth in millage law, local governments must advertise any rate above rollback as a tax increase, even if the rate itself is unchanged from the prior year. That means many property owners whose assessed values rose will pay more in county taxes, although homesteaded properties are protected by the Save Our Homes cap, which limits annual increases in assessed value to 3% or the rate of inflation, whichever is lower.

During the September hearings, Crabb proposed an amendment to adopt the countywide rollback rate instead. County staff estimated that the change would require cutting roughly $48.8 million from the budget, according to accounts of the meeting. The amendment failed.

Crabb's dissent and the sheriff's request

Crabb, the lone vote against the final budget, said the county should be putting more focus on infrastructure, according to local reports. He argued that the board should look at money being spent on other items and redirect it toward roads and other infrastructure needs.

The sheriff's budget drew particular scrutiny during the summer. The growth in the Sheriff's Office budget, up more than a third in two years, became a central theme of debate as commissioners weighed public safety needs against residents' concerns about property tax bills. Mina reduced his request from $508 million to $470 million during the process.

Supporters of the sheriff's funding have pointed to the demands of policing a county with a large resident population and tens of millions of visitors each year, as well as competition with neighboring agencies to recruit and retain deputies. Critics countered that the pace of growth in the sheriff's budget outstripped other county priorities.

Residents also turned out at the public hearings to voice concerns about the budget, with some speakers criticizing the county's overall spending and tax levels, according to local television coverage of the hearings.

How the budget was built

Orange County's budget followed the calendar set by Florida's truth in millage process, known as TRIM, which governs how every county, city and special district in the state sets property tax rates. County staff began developing the 2026-27 plan in the spring, and the board held a budget work session in July to review department requests and revenue projections.

Also in July, commissioners set proposed maximum tax rates, which the county's property appraiser used to calculate the TRIM notices mailed to property owners in August. Those notices showed each owner the proposed taxes from every taxing authority and the dates of the public hearings, giving residents a chance to weigh in before rates became final.

State law requires two public hearings in September. The first, at which the board tentatively adopted the budget and rates, came earlier in the month, and the second, final hearing took place Sept. 24. At each hearing, the board must publicly announce the percentage by which its proposed rate exceeds the rollback rate before taking a vote.

Once adopted, the final rates are certified to the property appraiser and tax collector, who apply them to the tax roll and prepare the bills that go out in the fall.

Raises for county leaders

The budget also includes pay raises for the county's elected leadership. Under the new budget, county commissioners receive a 4% raise, bringing their annual salary to $135,262, and the mayor's salary rises by a similar 4% to $271,658 a year, according to local reports.

The raises drew attention from critics, who noted that the board was approving higher pay for its own members in the same budget that raised the sheriff's spending and kept the tax rate above rollback. Supporters of the budget have said the overall plan reflects the needs of one of Florida's fastest-growing large counties.

Background: Orange County's mayor serves as the county's chief executive and chairs the County Commission. Demings, a former Orange County sheriff, was first elected mayor in 2018 and reelected in 2022. He is term-limited, and the 2026 county mayoral election will determine his successor, who will inherit this budget and begin preparing the next one.

Background: A fast-growing county under pressure

Orange County is home to Orlando and to the theme parks, convention center and hotel corridor that anchor Central Florida's tourism economy. The county has added hundreds of thousands of residents over the past two decades, and growth has put steady pressure on roads, schools, water and public safety services.

Tourism also shapes the county's finances. The county's tourist development tax, a levy on hotel stays, supports the Orange County Convention Center, Visit Orlando's marketing and other tourism-related projects. Commissioners have debated in recent years how those dollars should be spent, including how much should flow to tourism marketing versus other community needs allowed under state law.

Affordable housing has been one of the county's most pressing issues as rents in the Orlando area have climbed. The county's 10-year housing initiative, launched in 2021, was designed to create and preserve thousands of affordable units through partnerships with developers and nonprofit organizations.

The statewide backdrop

Orange County's budget was adopted as Florida voters prepare to decide a property tax measure on the November ballot. County leaders across the state have warned that changes to the property tax system could reduce the revenue available for law enforcement, fire rescue and other services in future years.

That uncertainty has made this year's budget debates especially pointed. Commissioners in Orange County, like their counterparts in Miami-Dade, Hillsborough and elsewhere, have had to weigh residents' calls for tax relief against rising costs for public safety pay, construction and insurance.

For Central Florida residents, the practical result of this year's budget will show up on property tax bills that arrive in November, when the Orange County Tax Collector mails annual notices. Property owners who pay early in November receive a 4% discount under Florida law.

What's next

With the fiscal year underway, county departments will begin carrying out the new spending plan, including Sheriff's Office hiring and Fire Rescue operations funded at the higher levels. Property owners will see the final tax rates reflected on bills mailed by the tax collector this fall.

The County Commission will continue to take up budget amendments, grants and contracts at its regular meetings throughout the year. The debate over the sheriff's budget and the rollback rate is likely to resurface next summer, when the county begins work on the 2027-28 budget under a new mayor.

The outcome of the November property tax vote could also force the county to revisit its long-term financial plans, depending on what changes, if any, voters approve.