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 Four: Unfunded Mandates
When the state makes the rules, but the county pays the bills
An unfunded mandate occurs when the state or federal government requires counties to provide certain programs or services but doesn't provide enough, or any, funding to pay for them. These unfunded mandates quietly drain millions from Alachua County's general fund. Property taxes are the largest component of the general fund. Each year, these mandates limit counties' ability to use locally raised revenues for locally originated programs and services. For residents, that can mean fewer community programs, service reductions, and higher taxes.
There are Two Main Types of Unfunded Mandates that Affect the County’s Budget:
- County-based agencies that the county commission must fund but does not operate
- State programs and agencies that the County must fund but does not operate
Other County Agencies Funded by the County Commission
Some agencies operate within the county but answer to other elected officials or constitutional officers. These agencies are primarily funded by Alachua County tax dollars. The county has strong relationships with these agencies and values the essential roles they play in our community.
Examples include the Sheriff’s Office, Tax Collector, Property Appraiser, Supervisor of Elections, and Clerk of the Court. These agencies provide vital services, including law enforcement, tax collection, and the maintenance of public records. The county commission does not control how they operate or spend their funds.
State Programs and Agencies the County Must Fund
Beyond local agencies, the state also requires counties to pay for portions of statewide programs and state-run offices. These mandates divert millions of local property tax dollars each year. They include:
- The Medical Examiner’s Office: Under Florida law, counties must fund the district medical examiner’s operations, including salaries and facilities. However, the county has no authority to appoint or oversee the Medical Examiner, who operates under state law and the Florida Medical Examiners Commission.
- The Court System, State Attorney, Public Defender, and Guardian ad Litem: These are state functions, but Florida law requires counties to provide and maintain office space and pay for utilities, phone, internet service, and maintenance. Although the employees of these agencies are paid by the state, the County funds the facilities and infrastructure, which continue to grow each year.
In addition to the agencies above, the county funds these state responsibilities:
- Medicaid: Counties must help fund the state’s share of healthcare costs for low-income residents. In FY26, Alachua County budgeted $4.7 million for this program. The County has no role in determining eligibility, rates, or policies.
- Juvenile Justice: The state runs youth detention centers, but requires counties to pay part of the cost of housing juvenile offenders. In FY26, Alachua County budgeted $3.4 million for this program.
The examples above represent more than $100 million in impact on Alachua County's budget. This does not include the tens of millions of dollars the county has spent on state agency capital projects, such as the criminal courthouse, the public defenders' office, and the civil courthouse currently under construction.
Roads Without Resources
In 1977, the state transferred nearly 200 miles of roads to Alachua County but provided only a small portion of gas tax revenue to maintain them. That revenue has not kept up with inflation or modern construction costs. Maintaining and repaving those roads now costs millions annually, far more than the gas tax covers. The County’s long-term transportation plan and voter-approved surtax help, but the gap remains.
Learn more about the County's current road efforts
When Properties are off the Tax Rolls
Alachua County provides fire rescue, law enforcement, and other services to state-owned and tax-exempt properties, even though they pay no property taxes. If the state paid the same as private property owners, the County would collect roughly $19 million more each year. The federal government and many states offset this with 'Payments in Lieu of Taxes' (PILT), but Florida does not.
Why It Matters
Unfunded mandates limit counties' flexibility in meeting community needs and setting local priorities. The obligation to fund services led by independent local agencies and the state without the authority to set priorities or manage costs is a difficult challenge.
These obligations compete with local needs like road repairs, housing, and parks. When state or other county agency costs increase, the County must either reduce other services or rely more on local tax dollars to make up the difference.
Between the late 1970s and 1980s alone, lawmakers enacted more than 300 mandates affecting local governments. These are frequently in the form of new services or regulations on existing services. There is frequently a finacial impact. Examples of other ther unfunded mandates include solid waste policies, jail and animal services operational policies, public health programs, emergency management requirements, and many more.
Conclusion
This chapter helps explain why county budgets grow even under careful fiscal management. It’s not about overspending—it’s about balancing unfunded mandates with the responsibility to continue delivering the local services that residents depend on every day.
As state officials review county budgets, we hope they will consider alternative approaches that can have an immediate impact on property taxes. One would be to bring the funding responsibility for state-originated programs and ideas back to the state. Another is to provide Payment in Lieu of Taxes to counties with large amounts of state property off the tax rolls.
To learn more about this subject, read the white paper "Mandates on Counties in Florida" by the Florida Association of Counties and the Florida Association of County Attorneys.
UP NEXT- Chapter 5: Why County Budgets Grow
Catch up on previous chapters: