Chair Skipper opened the public hearing. With no one coming forward to speak to the item, the public hearing was closed.

Dawn Posey, Assistant Superintendent for Business Affairs, presented the tentative budget for the 2026 through 2027 fiscal year (copy of presentation attached to the agenda item). She reported that the required local effort rate to be levied exceeds the rolled-back rate computed pursuant to Section 200.065(1), F.S. by 6.129%, so the district will be required to advertise a tax increase. The district's total tentative budget (all funds) for the fiscal year 2026-2027 is $665,704,298.  The required local effort rate is provided by the Florida Department of Education, and the rolled-back rate is based on property values.  The Clay County School Board has no authority nor responsibility for any tax increase. The first public hearing on the millage rates and the tentative budget will be on July 30, 2026.