Orange County Budget & Finances

Orange County operates under a charter form of government, which was originally enacted by the voters in 1987 and most recently amended in 2008. The legislative body is the seven-member Board of County Commissioners, made up of the County Mayor elected countywide and six County Commissioners each elected from their respective districts.

Role of the County Budget

The county's budget serves as the primary tool in allocating financial resources to programs and services.  The budget can serve as a policy making tool, a management tool, a financial tool, and a communication tool.

Like many communities, Orange County must balance its resources and programs between urban, suburban, and rural communities. Budgeting for a government, even one as large as Orange County, is essentially the process of allocating scarce resources to fund services and projects benefiting the community.

The process is complex because unlike private business, Orange County has a broader range of responsibilities. We are expected to address the community's social issues, protect the citizens' interests, provide public safety and we must enforce laws and regulations. For accountability purposes, we operate in a "fish bowl". That is, decisions are made in an open public forum and, we are accountable to our citizens while pursuing goals of efficiency and effectiveness.

Each year, the authorized financial and operational plans of Orange County Government are published in the form of an "Adopted Budget Book".  The adopted budget books in the following links also contain performance measures for each department in Orange County. 

• FY 2012 Adopted Budget (1 of 2) (3.5 MB)
• FY 2012 Adopted Budget (2 of 2) (7.2 MB)
• FY 2012 Annual Budget Amendment (485 KB)
• FY 2012 Comptroller Budgeted Funds (25 KB)
• 2011 Adopted Budget (7.6 MB) 
• 2010 Adopted Budget (7.0 MB)
• 2009 Adopted Budget (5.2 MB) 
• 2008 Adopted Budget (5.4 MB) 
• 2007 Adopted Budget (5.7 MB) 
• 2006 Adopted Budget (5.5 MB) 
• 2005 Adopted Budget (5.4 MB)
• 2004 Adopted Budget (5.1 MB)
• 2003 Adopted Budget (3.1 MB)
• 2002 Adopted Budget (14.5 MB)
• 2001 Adopted Budget (3.7 MB)
• 2000 Adopted Budget (1.4 MB)

 

• 2011 Revenue Manual (2.6 MB)
• 2010 Revenue Manual (2.9 MB) 
• 2009 Revenue Manual (4.4 MB)
• 2008 Revenue Manual (4.4 MB)
• 2007 Revenue Manual (4.4 MB) 
• 2006 Revenue Manual (4.3 MB)
• 2005 Revenue Manual (2.6 MB)
• 2004 Revenue Manual (1.9 MB)
• 2003 Revenue Manual (1.4 MB)

 

The 2011-2012 Fee Directory (1.3 MB) is provided for people who need comprehensive and timely reference to fees and user charges levied by the various entities in Orange County Government.   The 2011 Fee Directory becomes effective on 10/1/2010.

 

In 2007, the Florida Legislature imposed a "maximum millage" through Florida Statutes 200.185 and 200.065. This legislation created a formula that limits the amount of taxes that can normally be levied by cities, counties, and special districts. Orange County has complied with the letter and intent of the legislation. For example, Orange County has decreased countywide base millage from 5.1639 in FY 2007 to 4.4347 in FY 2008, and 2009. This new millage rate represents a tax cut of about 14%, and remains unchanged since 2008.

On January 29, 2008, the Florida electorate approved an amendment to the Florida Constitution relating to property taxation. This amendment (referred to as Amendment 1) was placed on the ballot by the Florida Legislature at a special session held in October 2007. Amendment 1 increased the $25,000 homestead exemption by the amount of property values between $50,000 - $75,000 (up to $25,000), for all local ad valorem taxes excluding school district taxes. Although the additional $25,000 exemption does not apply to school district taxes, the additional homestead exemption resulted in an estimated annual savings of $240 for an average homeowner.

Amendment 1 also allows property owners to transfer (make portable) up to $500,000 of their Save Our Homes benefits to their next homestead when they move. Save Our Homes became effective in 1995 and limits (caps) the annual increase in assessed value for homestead property to three percent (3%) or the percentage change in the Consumer Price Index, whichever is less. With respect to non-homestead property, Amendment 1 limits (caps) the annual increase in assessed value for non-homestead property (businesses, industrial property, rental property, second homes, etc.) to ten percent (10%), except for school district taxes. The Amendment also provides a $25,000 exemption for tangible personal property. Amendment 1 became effective on October 1, 2008, with the exception of the ten percent (10%) assessment cap on non-homestead property which became effective on January 1, 2009.

Audit Conference Presentation (8-4-08 Presentation - 3 MB)