Cents & Sensibility: Alachua County’s Budget in Eight Chapters
With all the discussions 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 7: The Total Budget - Much More Than Property Taxes
At its meeting on Sept. 23, 2025, the Alachua County Commission approved the Fiscal Year 2026 (FY26) budget, continuing its record of fiscal responsibility while investing in essential services and community priorities. Commissioners adopted a $947 million balanced budget covering public safety, essential services, capital infrastructure and much more.
The total budget amount can understandably raise questions, such as: "If the county has so much money, why are there still unmet needs?” And “Why can’t more money go to road repairs, deputies, or social services?"
In reality, the total budget does not equal a large pot of flexible money the county can spend any way it wants. This chapter will explain where the money comes from, what it can be used for, and why most of it is restricted by law, policy, or voter decision.
In the analogy above, some of these revenue sources are restricted, for example:
- You cannot use the car loan to pay for groceries.
- You cannot use the scholarship to repair your roof.
- You cannot use the gift card to pay your electric bill.
The same is true for Alachua County revenue sources:
The property tax portion is like the paycheck—the primary flexible income that supports ongoing general services. The other revenues—gas taxes, impact fees, enterprise funds, and special assessments—are similar to the loans, gift cards, and scholarships. They can only be used for specific purposes.
So when you hear about the county’s large total budget, think of it as a collection of different financial tools. The total is big, but the part that can be used for general needs is much smaller.
Property Taxes Make Up Only About 20% of the Budget
Most residents are familiar with property taxes, as they appear on their tax bills. It’s easy to assume property taxes make up most of the County’s money. In fact, countywide property taxes account for $192 million, or approximately 20% of the county’s total budget. This portion is significant because it funds many general government services that residents see and use every day, including:
- Public safety and law enforcement.
- Fire rescue and emergency services.
- Social services and programs for vulnerable residents.
- County administration and operations.
This 20% is the most flexible part of the budget, but even it must follow state law, local policy, and board priorities. It is not “spare cash.” It is the county’s primary operating fuel.
The general fund, which is primarily funded by property taxes, provides the broadest cushion for countywide services, mainly due to its less restrictive nature
The Other 80%: Restricted and Special-Purpose Funds
If property taxes are only about 20%, where does the other 80% come from? Here is a look at our revenue sources:
These funds are not interchangeable. Laws, contracts, or voter decisions usually restrict them. In practical terms, the county cannot legally move most of this money around to cover general needs, even if those needs are urgent.
Other Sources
When you see “other sources” in the county’s budget, it predominantly means two things: Money moved between county funds and savings carried over from prior years. Operating transfers are planned, transparent movements of budget from one county fund to another, ensuring the right departments have the necessary budget.
For example, the county may allocate funds to help cover the costs of large construction projects, share expenses such as technology or insurance, or support programs that don’t generate sufficient revenue on their own. These transfers don’t buy anything by themselves; they just put dollars in the right “buckets” so work can get done. The other big piece is fund balance, which is similar to a savings account. At the start of the year, some funds have money left from the prior year because projects cost less than expected, some projects are still in progress, or the county collected a bit more than planned.
Over the year, each fund takes in revenue and pays expenses, and whatever is left becomes the new ending fund balance, which then rolls forward as next year’s starting balance. The county uses this money to handle emergencies, maintain stable services during downturns, and help fund major projects.
Altogether, these “other sources” total about $368 million spread across 91 funds, including large amounts set aside for things like the new courthouse, roads and infrastructure (the 1-cent surtax and Wild Spaces Public Places), fire services, health insurance, and ongoing project commitments not loose cash, but funds for ongoing or planned projects, set asides for potential delays in revenue collections and economic disasters.
Examples of Revenue Restrictions
Gas Tax Collected when you buy gasoline. It can typically only be used for transportation projects such as roads, sidewalks, and related infrastructure.
Impact Fees Paid by new development (subdivisions, commercial buildings, etc.). Used to help pay for infrastructure needed because of growth—such as roads, parks, or fire stations. Must be used to run and maintain those specific services.
Special Assessments Charges on certain properties to pay for a specific benefit like stormwater fees in the county's unincorporated area. Limited to the defined purpose in the assessment.
These restrictions are not flexible. They are set by state and federal laws, local ordinances, and contract and grant requirements.
It is essential to remember that, unlike the federal government, our budget must always be balanced. Our revenues and expenditures are identical. The following expenditure chart uses the same dollar bill format as the revenue chart above and both charts:
Both revenues and expeditions equal the $947 million budget figure mention at the start of the chapter.
Summary
Alachua County’s budget may appear large, but most of those dollars are legally committed to specific purposes. They cannot be shifted to hire more deputies, repave every road, or rapidly expand social services and parks. Only about 20% of the budget—primarily property taxes and a few other general revenues—can be flexibly directed to core services residents rely on every day. At the same time, the cost of providing those basics—staff, fuel, equipment, materials—keeps rising, putting growing pressure on that limited slice. The county isn’t sitting on a big pile of “extra” money; it’s managing many different pots of funding, each with its own job, rules, and legal limits. Some can only be used for roads, others for growth-related projects, and others for utilities or specific programs. Understanding these constraints is crucial to having honest and realistic conversations about what the county can and cannot fund—and why tough choices are often necessary, even with a seemingly large overall budget.
UP NEXT - Chapter 8: Looking Forward
Catch up on previous chapters: