SUBJECT
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Approve the Polk County Property Appraiser’s request to allocate excess revenue returned from FY 24/25 in the FY 25/26 budget and a transfer from the General Fund Reserve for Budget Stabilization for the purchase of aerial photography technology. ($250,000 one-time transfer)
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DESCRIPTION
In January 2026, the Property Appraiser returned $2,852,849 to the Board from unspent appropriations for FY 24/25. The Property Appraiser is requesting $236,053 of the unspent funds for the current year costs associated with the purchase of new aerial mapping technology. This technology will offer access to high-definition aerials of Polk County and save time and money by reducing the amount of time Property Appraiser employees spend driving throughout the County. This technology will also enhance the GIS mapping capabilities for other constitutional offices in the County.
The total estimated expense for two aerials per year over six years is $1,416,320. Funds in the current year budget will be transferred from reserves to the Property Appraiser’s operating budget. Future annual payments will be reflected in the Property Appraiser's budget for FY 26/27 through FY 30/31.
RECOMMENDATION
Request Board approve a one-time transfer of $250,000 from the General Fund Reserve for Budget Stabilization to the Property Appraiser’s General Fund budget; the reserve will be replenished with ending fund balance in the FY 26/27 budget process.
FISCAL IMPACT
Funds are available for transfer in the FY 25/26 General Fund Reserve for Budget Stabilization.
CONTACT INFORMATION
Christia Johnson
Budget & Management Services Director
(863)534-5985