Alachua County adopts rolled-back rate for property taxes, leaves other rates flat for FY27
BY JENNIFER CABRERA
GAINESVILLE, Fla. – In a short evening meeting on July 14, the Alachua County Commission set its proposed tax rates and fees for FY2027.
County Manager Michele Lieberman gave Commissioners a copy of the budget book, which she said “reflects Alachua County’s commitment to fiscal responsibility, essential public services, and careful stewardship of taxpayer resources.” She said the theme for this year’s budget is “Strong Foundations, Uncertain Horizon.”
Lieberman said, “It reflects the County’s financial strength today and the uncertain environment in which this budget was developed… In many respects, it is a continuation budget. It maintains current service levels, limits recurring General Fund growth, and focuses on positions critical to providing essential services. Authorized projects and contracts continue to move forward. Where practical, this budget avoids significant new recurring obligations. While we cannot predict the future, this approach preserves the board’s ability to respond thoughtfully to changing conditions.”
The FY27 General Fund proposed budget is $324.3 million, about $400k less than the FY26 General Fund adopted budget of $324.7 million.
The proposed maximum property tax millage rate is the rolled-back rate of 7.2107 mills, a reduction of 5% from the current rate of 7.6 mills. The rolled-back rate is the rate that would generate the same revenue as last year, excluding new construction. The new rate will generate about $10 million less revenue for the FY27 property tax rolls than the current rate.
The proposed MSTU-Law Enforcement rate is 3.5678, unchanged from the current rate.
Commissioner Anna Prizzia made a motion to set the proposed millage rates for General County Government and the MSTU-Law Enforcement, which will be sent out to property owners on the TRIM notices. Commissioner Mary Alford seconded the motion.
Assistant County Manager Tommy Crosby reminded Commissioners that under a new law, keeping the MSTU-Law Enforcement rate flat will require a supermajority vote (four out of five Commissioners) at the final hearing; the rolled-back rate would only require a majority vote.
The motion passed unanimously.
Fire Assessment Fees
The proposed Fire Assessment Fees are unchanged: $132.47 per parcel for Tier 1 and $7.28 per equivalent benefit unit for Tier 2. This fee is assessed for Alachua County residents who don’t live in a municipality, along with residents of the cities of Alachua, Archer, Hawthorne, Micanopy, and Waldo.
Commissioner Marihelen Wheeler made a motion to approve the Fire Assessment Fee and authorize staff to advertise a public hearing on September 8 to formally set the fee; Commissioner Charles Chestnut seconded the motion. The motion was approved unanimously.
Solid waste and stormwater assessments
Solid waste assessment rates will remain the same in FY2027. Alford made a motion to approve the assessment and authorize staff to advertise a September 8 hearing to formally set the fee; Chestnut seconded the motion, and the motion passed unanimously.
The stormwater assessment will not increase from the current $60 per equivalent residential unit. Alford made a motion to approve the assessment and authorize staff to advertise a hearing on September 8 to formally set the fee, and Wheeler seconded the motion. The motion passed unanimously.
It’s nice to see rates not increasing. Either it’s an election cycle or they’re finally listening. Either way, it is appreciated.
Thanks, You voted for it. This is our 10th year in a row of reducing the millage rate and the third rollback rate in that time period.
Can we talk consolidation of fire and law enforcement countywide since most county municipalities appear to be struggling with budgets and these are the largest costs?
Wait, before you go. Can someone please explain why NW 53rd avenue remains full of potholes?
Road damage from vehicles scales dramatically with weight — this is known as the **fourth power law**. Damage to pavement is roughly proportional to axle weight raised to the fourth power, not weight itself.
**What this means practically:**
– A truck with twice the axle weight of a car does roughly **16x** the road damage (2⁴ = 16)
– A fully loaded semi (around 80,000 lbs, spread across multiple axles) can do as much damage as **thousands of passenger cars**
– This is why trucks are often taxed or tolled far more heavily than their weight alone would suggest
**Why it’s axle weight, not total weight:**
– Damage depends on weight *per axle*, not gross vehicle weight
– This is why trucks use multiple axles — spreading weight out reduces damage per axle
– A single 20,000 lb axle does far more damage than four axles carrying 5,000 lbs each
– This is also why weight limits are often posted per-axle, not just for total vehicle weight
**Origin of the law:**
– Comes from research in the 1950s (the AASHO Road Test), which found pavement fatigue relates to load in a highly nonlinear way
– It’s an approximation — exact exponents vary by pavement type, subgrade, and moisture conditions, with estimates ranging roughly from 3 to 5 depending on the study
**Practical implications:**
– Fuel taxes alone (which scale with distance/weight roughly linearly) don’t come close to covering the road damage trucks cause — this is a common argument for weight-distance taxes or tolls
– It’s why bridges have separate, stricter weight limits — bridges respond differently to load than open roadway pavement
– Overweight trucking violations are a major target of enforcement partly because of this nonlinearity — a modest overload causes disproportionate damage