Cents & Sensibility: Alachua County’s Budget in Eight Chapters
With all the discussion happening across Florida about local government budgets, Alachua County is joining the conversation through this series: Cents & Sensibility: Alachua County’s Budget in Eight Chapters.
This series breaks down how the county budget really works, where the money comes from, how it’s used, and how decisions are made that affect daily life in our community. Each chapter explains one piece of the budget puzzle in clear, practical terms, because understanding your local government’s finances shouldn’t require a finance degree.
Chapter 2: What is the General Fund?
Every year, Alachua County builds a budget that helps keep our community running smoothly. At the heart of this effort is the general fund, the county’s primary operating fund, which pays for essential/core government services that residents rely on every day.
Several revenue sources make up the general fund. The largest sources are countywide property taxes and ambulance fees. Smaller sources include taxes on utilities, communications services, and state sales tax sharing.
Inflation and Population: The Effect on General Fund Growth & Property Taxes
Over the past five years, the general fund has grown, largely in line with population growth and inflation. The county operates on a fiscal year that goes from Oct. 1 to Sept. 30 each year. For example, Fiscal Year 2020 (FY20) ran from Oct. 1, 2019, through Sept. 30, 2020. In FY20, the general fund budget was $181.6 million. In FY25, it increased to $278 million.
Of the $278 million in the FY25 general fund, only $170 million came from the countywide property tax.
In fact, the general fund property tax millage rate has dropped from 8.2729 in FY20 to 7.6180 in FY25, including a full rollback rate in FY21. That’s an 8% millage rate reduction over five years, even as the county expanded key services such as public safety and infrastructure improvements.
Since FY20, total general fund property taxes collected have been 5.43% less than the inflation/population formula. Despite rising costs and service demands, the county has lowered its property tax millage rate for nine consecutive years.
The most significant example of rising costs and service demands is in our Fire/Rescue Department. Since FY20, Alachua County Fire/Rescue services, which protect every corner of the county, have seen growth of about 18% above inflation and population changes. This growth is in response to Alachua County’s increasing population, call volumes, and the challenge of attracting and retaining our first responders in a highly competitive market.
Over the last five years, the Fire/Rescue workforce increased from 299 to 374.5 positions, while non-fire departments grew by approximately 8.5%, keeping pace with community demand and a 10% population increase during the same period.
Summary
Alachua County’s general fund is a story of responsible growth and forward thinking; funding what matters to the community, investing in the future, and ensuring residents receive high-quality services while we maintain fiscal discipline.
UP NEXT- Chapter 3: Understanding Property Taxes
Catch up on previous chapters: