School District of Palm Beach County, Florida Packet Summary — July 29, 2026
Meeting Overview
The School District of Palm Beach County, Florida scheduled a Tentative Budget Adoption meeting for July 29, 2026, at 5:05 p.m. The meeting packet identifies the location as the Fulton-Holland Educational Services Center, Board Room.
The packet includes materials related to the FY 2027 tentative millage rates and tentative budget, including a Budget Advisory Committee report, a CFO report, proposed resolutions, and supporting budget documents.
Key Items on the Agenda
FY 2027 Budget Advisory Committee Report
The agenda includes a Budget Advisory Committee report reviewing the FY 2027 operating and capital budget. The report states that the committee reviewed the budget during meetings held January 16, March 10, March 31, May 28, and June 10, 2026.
The packet highlights several budget pressures, including enrollment changes, state funding considerations, reductions used to address budget shortfalls, salary planning, and capital planning decisions. The report notes a projected enrollment decline of 3,000 students in FY 2027 and describes budget adjustments intended to align resources with enrollment realities.
CFO Budget Presentation
The agenda includes a CFO report connected to the public hearing and tentative budget adoption process.
The packet materials describe the proposed FY 2027 budget as a districtwide financial plan with total funds of $5,787,840,012. The proposed budget includes the General Fund, Special Revenue funds, Debt Service, and Capital Projects categories.
Major Financial Items
Proposed FY 2027 Millage Rates
The packet includes a proposed resolution concerning FY 2027 tentative millage rates. The recommendation presented in the packet is for a total millage levy of 6.2870 mills for FY 2027.
The proposed millage breakdown includes:
- Required Local Effort: 3.0330 mills
- Prior Period RLE Adjustment: 0.0060 mills
- Discretionary Operating Funds: 0.7480 mills
- Local Capital Improvement: 1.5000 mills
- Additional Operating Funds: 1.0000 mills
The packet states that the proposed millage rates would generate $2,386,161,863 from local taxes for operating and capital expenditures during FY 2027.
Proposed FY 2027 Tentative Budget
The packet includes a proposed resolution for the FY 2027 tentative District summary budget. The recommended action presented in the packet is for a tentative budget amount of $5,787,840,012.
The proposed budget categories include:
- General Fund: $3,197,221,754
- Special Revenue — Food Service: $157,902,300
- Special Revenue — Other: $135,602,948
- Debt Service: $314,085,579
- Capital Projects: $2,361,578,024
Budget Considerations and Financial Outlook
The packet describes enrollment changes as a significant factor in FY 2027 budget planning. It states that the district experienced a loss of more than 7,000 students in FY 2026 and projected a loss of 3,000 students in FY 2027, representing an approximate $100 million revenue impact over the two-year period.
The packet also describes budget reductions totaling $68 million as part of a process to address structural shortfalls.
Capital Projects and Facilities Planning
The packet includes a proposed Capital Projects budget of $2,361,578,024. It states that the district plans to continue facility maintenance and capital work while adjusting the timeline for some new school construction projects pending enrollment stabilization.
The packet identifies active projects that remain supported, including:
- Riviera Beach Area High School
- Modernization of North Tech/Riviera Beach Prep
- Historic Roosevelt Phase 2
- Historic Carver Phase 2
- Transportation center modernizations
- Technology and equipment refreshes
Public Hearing and Next Steps
The packet identifies July 29, 2026, at 5:05 p.m. as the public hearing for tentative adoption of millage rates and the tentative budget.
The packet lists September 9, 2026, at 5:05 p.m. as the date for final budget adoption activities, including the final facilities work plan, final budget, and millage rate hearing.
What to Watch at the Meeting
Key items scheduled for consideration include:
- The proposed FY 2027 tentative millage rates.
- The proposed FY 2027 tentative district budget.
- Budget impacts related to enrollment changes and funding conditions.
- Capital planning priorities and the timing of future construction projects.
- The transition from tentative budget adoption to the planned September 2026 final adoption process.
