City of Cocoa Beach · FY2025–26 Adopted Budget

Cocoa Beach

A citizen-focused look at how Cocoa Beach funds everyday services, where its General Fund money goes, and what official homestead data says about the proposed $250,000 exemption threshold.

📘Purpose: This page connects Cocoa Beach budget figures with official homestead and parcel-value data. It does not predict a citywide dollar loss.
At a glance

Understanding the City's Main Operating Budget

The General Fund is the City's primary operating budget. It pays for many of the everyday services residents rely on, including public safety, parks, streets, planning, administration, and other municipal operations. The figures below show how much recurring revenue the General Fund receives, how much the City plans to spend, and how much of that funding comes from property taxes.

General Fund Revenue
$43.4M
Recurring revenue before fund balance and other financing sources.
General Fund Spending Plan
$47.2M
FY2026 adopted spending plan, including authorized financing sources when applicable.
Property Tax Revenue
$19.1M
Current ad valorem revenue.
Property Tax Share
44.0%
Share of General Fund revenue.
How to read these figures: The FY2026 General Fund spending plan is approximately $3.8 million higher than recurring General Fund revenue. The difference is supported by budgeted financing sources in addition to current-year revenue, such as available fund balance and authorized transfers. These are resources already available to the City and approved for use in the adopted budget; the difference does not, by itself, indicate waste or an operating deficit.
Where the money goes

How the General Fund Is Spent

The figures below reproduce the General Fund department and function amounts in the supplied FY2025–26 budget page. Together they reconcile exactly to the adopted General Fund appropriations total.

$47.2M
Department spending
Public Works28.1%
Police14.8%
Fire14.6%
Leisure Services11.1%
General Appropriations7.3%
Fleet5.5%
Information Technology5.3%
Other departments13.3%

Department ranking

•Public Works
$13,279,788
28.1%
•Police
$7,005,865
14.8%
•Fire
$6,874,732
14.6%
•Leisure Services
$5,256,306
11.1%
•General Appropriations
$3,459,404
7.3%
•Fleet
$2,605,849
5.5%
•Information Technology
$2,494,023
5.3%
•Communications
$1,245,929
2.6%
•Finance
$1,160,737
2.5%
•City Manager
$611,473
1.3%
•Finance / Metered Parking
$528,164
1.1%
•Human Resources
$523,922
1.1%
•Development Services – Zoning
$441,649
0.9%
•City Clerk
$346,489
0.7%
•City Attorney
$318,000
0.7%
•Emergency Medical Service
$293,640
0.6%
•Code Enforcement Officers
$248,548
0.5%
•Parking Enforcement
$191,587
0.4%
•Commission
$176,352
0.4%
•Beach Rangers
$126,977
0.3%
•Community Paramedic Program
$8,900
0.0%
Math check: all 21 displayed lines total $47,198,334.
Meet your city government

What residents receive from the budget

Residents do not experience a budget as accounting lines. They experience it as services: public safety, parks, maintenance, infrastructure, technology, planning, and city operations.

🚧

Public Works

$13,279,78828.1% of department spending

Roads, facilities, infrastructure maintenance, fleet support, and city operational services.

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Police

$7,005,86514.8% of department spending

Patrol, investigations, traffic enforcement, public-safety response, and law-enforcement operations.

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Fire

$6,874,73214.6% of department spending

Fire suppression, emergency medical response, prevention, and related public-safety operations.

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Leisure Services

$5,256,30611.1% of department spending

Parks, recreation, community programs, public spaces, events, and quality-of-life services.

🏛️

General Appropriations

$3,459,4047.3% of department spending

City services and operating functions supported through the General Fund.

🛠️

Fleet

$2,605,8495.5% of department spending

Facilities, fleet, maintenance support, infrastructure upkeep, and operational support services.

💻

Information Technology

$2,494,0235.3% of department spending

Technology systems, communications, cybersecurity, and digital service support.

💻

Communications

$1,245,9292.6% of department spending

City services and operating functions supported through the General Fund.

🏛️

Finance

$1,160,7372.5% of department spending

City management, finance, legal, human resources, purchasing, records, and citywide support.

🏛️

City Manager

$611,4731.3% of department spending

City management, finance, legal, human resources, purchasing, records, and citywide support.

🏛️

Finance / Metered Parking

$528,1641.1% of department spending

Parks, recreation, community programs, public spaces, events, and quality-of-life services.

🏛️

Human Resources

$523,9221.1% of department spending

City services and operating functions supported through the General Fund.

📋

Development Services – Zoning

$441,6490.9% of department spending

Planning, development review, permitting, inspections, zoning, and community growth management.

🏛️

City Clerk

$346,4890.7% of department spending

City management, finance, legal, human resources, purchasing, records, and citywide support.

🏛️

City Attorney

$318,0000.7% of department spending

City services and operating functions supported through the General Fund.

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Emergency Medical Service

$293,6400.6% of department spending

City services and operating functions supported through the General Fund.

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Code Enforcement Officers

$248,5480.5% of department spending

Planning, development review, permitting, inspections, zoning, and community growth management.

🏛️

Parking Enforcement

$191,5870.4% of department spending

Parks, recreation, community programs, public spaces, events, and quality-of-life services.

🏛️

Commission

$176,3520.4% of department spending

City services and operating functions supported through the General Fund.

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Beach Rangers

$126,9770.3% of department spending

City services and operating functions supported through the General Fund.

🏘️

Community Paramedic Program

$8,9000.0% of department spending

City services and operating functions supported through the General Fund.

Smaller lines include Finance, City Manager, Finance/Metered Parking, Human Resources, Development Services–Zoning, City Clerk, City Attorney, EMS, Code Enforcement, Parking Enforcement, Commission, Beach Rangers, and the Community Paramedic Program.
How public safety is actually funded

Police and fire are both city departments

Cocoa Beach directly operates both police and fire services. That makes its General Fund structure different from cities where a county or independent district provides fire protection.

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Police

$7.01M

The Police line is $7,005,865. Beach Rangers, Parking Enforcement, and Communications appear as separate public-safety-related lines.

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Fire and EMS

$7.18M combined

The Fire line is $6,874,732. Emergency Medical Service adds $293,640, and the Community Paramedic Program adds $8,900.

Simple view

If the city's main budget were $100, where would it go?

This proportional illustration translates department shares into an easier-to-read $100 view. It is not a legal earmarking of property-tax dollars.

Approximate service shares

•Public Works
$28
•Police
$15
•Fire / EMS
$15
•Leisure Services
$11
•General Appropriations
$7
•Fleet
$6
•Information Technology
$5
•Other
$13
Rounded categories total $100. “Other” combines the remaining administrative, development, enforcement, and support lines.
Where the money comes from

Where the General Fund Revenue Comes From

Property taxes are the largest single recurring revenue source, but charges for services, intergovernmental revenue, permits, utility and local-option taxes, and other receipts also support operations.

$43.4M
Total revenue
Ad Valorem Taxes44.0%
Charges for Services25.0%
Intergovernmental8.9%
Other Receipts6.6%
Local Option & Utility Taxes6.6%
Business Taxes & Permits6.2%
Miscellaneous2.6%
Fines & Forfeitures0.2%
Ad Valorem Taxes$19,072,937
44.0%
Charges for Services$10,819,948
25.0%
Intergovernmental$3,855,268
8.9%
Other Receipts$2,847,760
6.6%
Local Option & Utility Taxes$2,842,962
6.6%
Business Taxes & Permits$2,689,783
6.2%
Miscellaneous$1,139,230
2.6%
Fines & Forfeitures$89,900
0.2%

Plain-English takeaway

The adopted budget shows $19,072,937 from Ad Valorem Taxes, the largest revenue source shown.

Ad Valorem Taxes
44.0%
of the revenue base shown
Other sources
56.0%
of the revenue base shown
These are adopted-budget revenue categories. They are not a homestead-only estimate.
Residential property value distribution

Where Cocoa Beach's residential properties fall by assessed value

This section groups mapped residential parcels into assessed-value ranges reported in the supplied property data. Assessed value is the value used as the starting point for taxable value after Florida assessment limits and exemptions. The ranges help residents see how many properties fall at or below, and above, the $250,000 threshold being discussed.

Residential parcels
4,418
All residential parcels in the assessed-value tier file.
Homesteaded parcels
3,927
Separate Florida League of Cities homestead-only count.
At or below $250,000
44.7%
1,974 residential parcels by assessed value.
Above $250,000
55.3%
2,444 residential parcels by assessed value.
Median assessed value
$247,120
Published homestead median, non-school taxes.

How Residential Properties Are Distributed by Assessed Value

Each bar shows the share of residential parcels in that assessed-value range. The percentages use the 4,418-parcel assessed-value total as the denominator.

$0–$100,000234 residential parcels
5.3%
$100,000–$150,000562 residential parcels
12.7%
$150,000–$200,000607 residential parcels
13.7%
$200,000–$250,000571 residential parcels
12.9%
$250,000–$300,000532 residential parcels
12.0%
$300,000–$400,000736 residential parcels
16.7%
$400,000–$500,000447 residential parcels
10.1%
$500,000–$750,000516 residential parcels
11.7%
$750,000–$1,000,000130 residential parcels
2.9%
$1,000,000+83 residential parcels
1.9%
44.7%
55.3%
■ At or below $250,000 assessed value■ Above $250,000 assessed value
About this parcel data: The tier chart uses a GIS-derived, city-associated residential parcel extract. It includes both homesteaded and non-homesteaded properties and may rely on situs or mailing-address assignments rather than a certified municipal boundary. Parcel coding, split parcels, address differences, and boundary matching can cause the totals to differ from official incorporated-area or homestead-only counts. Treat the distribution as a close educational estimate, not a certified municipal tax roll.
Before any reform — current law

How much home value is already untaxed here?

The Florida League of Cities dataset separates the Save Our Homes differential from the homestead exemption and reports their combined effect for Cocoa Beach homestead parcels. Unlike the assessed-value distribution above, these figures describe homesteaded parcels and the protection provided by Save Our Homes and existing homestead exemptions.

What the Florida League of Cities Homestead Data Shows

Median assessed value
$247,120
Average SOH differential
$244,962
Average SOH + exemption
$294,242
Homestead parcels
3,927

Plain-English takeaway

The published homestead data for Cocoa Beach shows that current law already shields a meaningful portion of qualifying home value through Save Our Homes and homestead exemptions.

This describes current law already in effect. It is not a projected city revenue loss.

Myth vs. fact, using this city's own data

The claim

Only a small share of homestead value is already protected under current law.

Cocoa Beach's own data

The published city-level homestead figures above show the measured effect of Save Our Homes and existing exemptions before any proposed reform.

Residential property values

How Many Residential Properties Have an Assessed Value Above or Below $250,000?

The threshold view counts parcels at or below $250,000 in the supplied residential parcel-distribution file.

Assessed value at or below $250,000

44.7%
1,974 of 4,418 residential parcels
44.7%
55.3%
At or below $250KAbove $250K
By market value, only 499 parcels, or 11.3%, are at or below $250,000.

What this does not prove

A parcel count does not directly equal a city revenue-loss estimate. Taxable value, exemption eligibility, millage, Save Our Homes effects, non-homestead property, and the final legal design all matter.

This page therefore reports exposure indicators without converting them into a projected annual city loss.

Funding map

What Your City Property Taxes Help Pay For

Property-tax revenue is deposited into the General Fund along with other unrestricted revenue. Together, those resources support many core municipal services. Other operations are financed through utility rates, assessments, grants, impact fees, debt proceeds, or other dedicated funds and generally cannot be treated as interchangeable General Fund money.

Supported through the General Fund

Core city services property taxes help support

  • Police and other city-funded public-safety operations
  • Administration, finance, legal, and citywide support
  • Parks, recreation, planning, and community services
  • Public works, facilities, technology, and recurring municipal operations
Usually separate or dedicated

Services and projects generally funded another way

  • Water, sewer, sanitation, and other utility operations
  • Stormwater or solid-waste operations when supported by dedicated fees
  • Grants, capital projects, and debt-service funds
  • Impact fees and other legally restricted revenue
  • County, district, or outside-agency services not funded through the City General Fund
Important: Property taxes are not assigned dollar-for-dollar to one department. They are combined with other General Fund revenues and used to support the adopted operating budget. A reduction in property-tax revenue would therefore affect the General Fund as a whole, while restricted and enterprise funds remain governed by their own permitted uses.
Budget change

Did the budget grow from last year?

A responsible year-over-year comparison must use the same fund definition and the same adopted-budget basis in both years. The figures already verified on this page establish the FY2026 operating picture, but they do not always provide a comparable citywide FY2025 total.

FY2026 GF spending
$47,198,334
Adopted General Fund spending or appropriations.
FY2026 GF revenue
$43,357,788
Published General Fund operating revenue.
Property-tax revenue
$19,072,937
44.0% of the revenue base used here.
Year-over-year finding: The current page sources do not provide a comparable all-funds FY2025-to-FY2026 table. A year-over-year citywide percentage is therefore not stated.
Current-year context: Appropriations exceed recurring General Fund revenue; reserves and other available General Fund resources support the adopted plan.
Citizen question

Why not just cut spending?

Spending can be reduced, but the practical question is which services, positions, contracts, projects, or maintenance cycles would change. This page does not label spending as necessary or wasteful without a separate operational or performance review.

Options cities commonly evaluate when recurring revenue changes

Delay capital projectsCan reduce near-term spending, but may increase future repair or replacement costs.
Hold positions vacantMay lower personnel costs while also reducing service capacity or increasing workloads.
Review contractsSavings depend on contract terms, service requirements, market prices, and renewal dates.
Adjust feesCan shift some costs toward service users but may not legally or practically replace broad operating revenue.
Use reservesMay address a temporary gap, but reserves are not a permanent replacement for recurring revenue.
Reduce service levelsCould affect response capacity, maintenance, parks, programs, facilities, or customer service.
Neutral answer: The adopted budget shows what the City plans to spend. Determining what could be reduced safely requires a separate review of staffing, contracts, legal obligations, service standards, asset condition, and community priorities.
Five things to know

The citizen summary

1
Property taxes are important.They provide 44.0% of recurring General Fund revenue.
2
Public safety is city-operated.Cocoa Beach directly funds police, fire, EMS, beach-ranger, parking-enforcement, and communications functions.
3
Public Works is the largest line.At $13.28 million, it represents 28.1% of General Fund appropriations.
4
Existing protections are substantial.The official dataset reports an average 57.76% of homestead value not taxed after Save Our Homes and the exemption are combined.
5
Threshold counts are not loss forecasts.44.7% of residential parcels are at or below $250,000 assessed value, but that alone cannot establish the city's fiscal loss.
FAQ

Short answers to common citizen questions

How is fire service handled in Cocoa Beach?

The city operates its own Fire Department. The General Fund separately shows Fire, Emergency Medical Service, and a Community Paramedic Program.

Why are there 4,418 residential parcels but 3,927 homestead parcels?

The tier CSV covers a broader residential parcel population. The Florida League of Cities figure is specifically the number of homestead parcels.

Does 44.0% property-tax reliance mean the city would lose 44.0% of its budget?

No. It means property taxes currently equal 44.0% of recurring General Fund revenue. The fiscal effect of any proposal depends on its final legal language and implementation.

Why is no annual dollar-loss estimate shown?

The available source documents do not provide enough information to produce a neutral citywide loss estimate without additional assumptions. The page therefore reports published figures and parcel distributions only.

Do the department and revenue figures reconcile?

Yes. The 21 department lines total $47,198,334, and the eight revenue lines total $43,357,788.

Full transparency

Where every number on this page comes from

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City budget

City of Cocoa Beach FY2025–26 Adopted Budget

General Fund revenue, appropriations, department spending, revenue sources, and fire-service structure.

Open official budget source

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Statewide dataset

City-by-City Data on Homestead Exemptions

Median assessed value, Save Our Homes differential, exemption effects, and official homestead parcel count.

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Parcel distribution

Cocoa Beach residential parcel tiers

Counts by just-value and How Residential Properties Are Distributed by Assessed Value used for the $250,000 threshold analysis.

Data checks

Department lines: $47,198,334. Revenue lines: $43,357,788. Just-value parcel total: 4,418. Assessed-value parcel total: 4,418. Official homestead parcels: 3,927. Percentages may vary slightly because of rounding.