WEST PALM BEACH, FL — Palm Beach County commissioners are scheduled Tuesday to take a first vote on an ordinance that would create a new taxing district dedicated to funding Sheriff's Office law enforcement and school crossing guard services in the unincorporated portion of the county.
The proposed ordinance would establish the Palm Beach County Law Enforcement Municipal Service Taxing Unit, or MSTU, covering all territory within the unincorporated area of the county. According to the staff memo, the item is up for preliminary reading only and does not set a tax rate.
If commissioners advance the ordinance, a public hearing has been scheduled for August 18, 2026, at 9:30 a.m., according to the agenda item summary submitted by the Office of Financial Management and Budget.
The concept was presented to commissioners during a Budget Workshop on June 9, 2026. The workshop presentation identifies fiscal year 2028 as the earliest budget cycle in which the MSTU could be used as a dedicated funding source, and the staff memo describes the mechanism as a way to fund "those Sheriff activities (law enforcement/patrol and school crossing guards) related to the unincorporated area of the County."
The workshop presentation also laid out a firm timeline. To be able to levy taxes under the MSTU, the commission must approve the ordinance before December 31, 2026, and setting a millage rate for the district in fiscal year 2028 would require a unanimous vote of all seven commissioners.
Under the county's 10-mill constitutional cap, up to 6.5419 mills of taxing capacity remains available within the unincorporated area after the existing 3.4581-mill Countywide Fire Rescue MSTU is accounted for, according to the workshop presentation. The Law Enforcement MSTU rate, if ever set, would draw from that remaining capacity.
The MSTU would authorize the Board of County Commissioners to levy annual ad valorem taxes on taxable real and personal property inside the district, with proceeds restricted to law enforcement services, facilities and programs provided by the Palm Beach County Sheriff's Office, according to the draft ordinance. The Board would serve as the governing body of the MSTU.
Key features of the draft ordinance include:
- The MSTU would cover only the unincorporated area of Palm Beach County, meaning property inside incorporated municipalities would not be subject to the levy.
- Ad valorem revenue from the district could be used only for Sheriff's Office law enforcement services, facilities and programs, per Section 4 of the draft.
- The Board could authorize bonds or other debt against the district only after a bond referendum, per Section 5.
- The ordinance takes effect upon filing with the Florida Department of State, per Section 10.
The proposal comes amid pressure on the county's General Fund. The June 9 workshop presentation says the fiscal year 2027 countywide budget is out of balance by $42.4 million at the proposed 4.4393-mill rate. It also says the Palm Beach County Sheriff's Office has been included in the proposed budget at "his full ask," an 8.66% increase over fiscal year 2026, which would bring the Sheriff's total to more than $1.18 billion — 45.6% of General Fund expenses.
The countywide operating millage currently funds Sheriff's Office law enforcement services throughout the unincorporated area, meaning property owners in incorporated cities also contribute to that portion of the PBSO budget. The staff memo describes the proposed MSTU as a mechanism intended to promote "fiscal transparency, equitable allocation of costs, and the public health, safety, and welfare."
The county already operates a similar dependent taxing unit for fire rescue services. The Countywide Fire Rescue MSTU is projected to generate $511.7 million in fiscal year 2027 at its 3.4581-mill rate, according to the workshop presentation.
The fiscal impact analysis included with Tuesday's agenda item lists the net fiscal impact as "indeterminable at this time." No millage rate, revenue projection, or additional staff positions are attached to the item.
Tuesday's motion, as printed in the agenda, would approve the ordinance on preliminary reading and grant permission to advertise it for a public hearing on August 18, 2026.
Under Florida Statutes Section 125.01(1)(q) and (r), county commissions are specifically authorized to establish municipal service taxing units to fund municipal-type services within a defined portion of a county. Two constitutional amendments on Florida's November ballot — House Joint Resolution 1F, which would raise the homestead exemption to $150,000 in fiscal year 2028 and $250,000 in fiscal year 2029, and Senate Joint Resolution 4F, which would change how the maximum millage rate is calculated — could further shape county property tax revenue in the years the MSTU would take effect.
County budgets, millage rates, capital improvement plans, and public spending decisions determine how Palm Beach County invests in its future. Boca Post tracks the votes and discussions that matter to local taxpayers through our Palm Beach County Government coverage.
