City of DeLand · FY2025–26 Adopted Budget

DeLand

A citizen-focused look at DeLand's General Fund, city-operated police and fire services, and official homestead data relevant to Florida property-tax proposals.

📘Purpose: This page connects adopted budget figures with official homestead data. It does not model a citywide recurring dollar loss.
At a glance

Understanding the City's Main Operating Budget

The General Fund is the City's main operating budget. The figures below show recurring General Fund revenue, the FY2026 adopted spending plan, property-tax revenue, and the share of recurring General Fund revenue provided by property taxes.

General Fund Revenue
$48.5M
Recurring operating revenue before fund balance and other financing sources.
General Fund Spending Plan
$52.4M
FY2026 adopted General Fund spending plan.
Property Tax Revenue
$20.58M
Current ad valorem revenue budgeted in the General Fund.
Property Tax Share
42.4%
Property-tax revenue as a share of recurring General Fund revenue.
How to read these figures: The FY2026 General Fund spending plan exceeds recurring General Fund revenue by approximately $3.86 million. The adopted budget uses designated reserves for approved capital and one-time expenditures. These reserves were accumulated or restricted for specific purposes and do not represent unexplained spending or an operating deficit.
Where the money goes

How the General Fund Is Spent

The supplied page reports these service areas in rounded millions. They are reproduced as shown, so the individual rounded lines should not be treated as an exact dollar-for-dollar reconciliation. Percentages below show each line’s share of the listed department spending.

$52.4M
Department spending
Public Safety48.9%
General Government16.0%
Transfers10.5%
Parks & Recreation10.1%
Public Works9.4%
Community Development3.2%
Contingency1.9%

Spending-area ranking

•Public Safety
$25.6M
48.9%
•General Government
$8.4M
16.0%
•Transfers
$5.5M
10.5%
•Parks & Recreation
$5.3M
10.1%
•Public Works
$4.9M
9.4%
•Community Development
$1.7M
3.2%
•Contingency
$1.0M
1.9%
Meet your city government

What residents receive from the budget

🚓

Police, Fire & Fire Prevention

$25.6M

Law enforcement, fire suppression, emergency medical response, prevention, inspections, parking enforcement, and related public-safety operations.

💻

General Government

$8.4M

Administration, finance, legal, human resources, information technology, elected offices, and central support functions.

🌳

Parks, Public Works & Development

$11.9M

Parks and recreation, streets and facilities, planning, economic development, code and licensing functions, and neighborhood services.

How public safety is actually funded

Police and fire are both city-operated

DeLand operates its own municipal fire department rather than relying on a county provider for primary fire and EMS service.

🚓

Police

Included in $25.6M Public Safety

Police is part of the Public Safety service area that dominates General Fund spending.

🔥

Fire and EMS

$11.1M combined

The source page identifies $10,307,403 for Fire and $828,313 for Fire Prevention—about $11.1 million combined.

Simple view

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

This is a proportional illustration, not a legal earmark of property-tax dollars.

Approximate service shares

🛡️Public Safety
$49
🏛️General Government
$16
🚧Parks & Public Works
$20
•Other functions
$15
Where the money comes from

Where the General Fund Revenue Comes From

The detailed revenue lines below sum exactly to $52,388,280.

$52.4M
Total revenue
Ad Valorem Taxes39.3%
Other Taxes16.4%
Permits, Fees & Special Assessments9.0%
Intergovernmental16.1%
Charges for Services1.8%
Judgments, Fines & Forfeits0.2%
Miscellaneous Revenue3.2%
Other Sources13.9%
Ad Valorem Taxes$20,608,904
39.3%
Other Taxes$8,610,421
16.4%
Permits, Fees & Special Assessments$4,699,543
9.0%
Intergovernmental$8,430,732
16.1%
Charges for Services$942,913
1.8%
Judgments, Fines & Forfeits$130,000
0.2%
Miscellaneous Revenue$1,695,329
3.2%
Other Sources$7,270,438
13.9%

Plain-English takeaway

The adopted budget shows $20,608,904 in ad valorem taxes out of $52,388,280 in total General Fund revenue.

Ad Valorem Taxes
39.3%
of total revenue
Other sources
60.7%
of total revenue
This is total property-tax revenue from the adopted budget. It is not a homestead-only estimate.
Residential property value distribution

Where DeLand'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
19,158
All residential parcels in the assessed-value tier file.
Homesteaded parcels
9,464
Separate Florida League of Cities homestead-only count.
At or below $250,000
67.1%
12,863 residential parcels by assessed value.
Above $250,000
32.9%
6,295 residential parcels by assessed value.
Median assessed value
$211,408
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 19,158-parcel assessed-value total as the denominator.

$0–$100,0003,721 residential parcels
19.4%
$100,000–$150,0002,917 residential parcels
15.2%
$150,000–$200,0003,237 residential parcels
16.9%
$200,000–$250,0002,988 residential parcels
15.6%
$250,000–$300,0002,551 residential parcels
13.3%
$300,000–$400,0002,703 residential parcels
14.1%
$400,000–$500,000667 residential parcels
3.5%
$500,000–$750,000328 residential parcels
1.7%
$750,000–$1,000,00031 residential parcels
0.2%
$1,000,000+15 residential parcels
0.1%
67.1%
32.9%
■ 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 reports 9,464 homestead parcels in DeLand. 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
$211,408
Average SOH differential
$102,850
SOH + exemption
$151,924
Average value not taxed
55.31%

Plain-English takeaway

The published homestead data for DeLand shows that current law already shields a meaningful portion of qualifying home value through Save Our Homes and homestead exemptions. The reported combined protected share is 55.31%.

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.

DeLand'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?

Understanding the difference between market value and assessed value is important when discussing Florida property taxes. Market value represents the estimated selling price of a property under current market conditions. Assessed value is determined by the County Property Appraiser using Florida law and is the basis for calculating taxable value after assessment limitations, such as Save Our Homes, and applicable exemptions are applied.

Why assessed value matters

Proposed homestead-exemption changes would affect the assessed or taxable value of qualifying homesteaded properties, not the property's market value. Assessed value therefore provides the more useful measure for showing how many residential properties fall above or below the $250,000 threshold.

Educational note: A property's market value may be significantly higher than its assessed value because Florida law limits annual assessment increases for many qualifying homesteaded properties through the Save Our Homes assessment limitation.

Where DeLand's homes fall relative to $250,000

Picture 4 typical homes in this city. Roughly this many already sit at or under a $250,000 assessed value:

🏠
🏠
🏠
🏠
About 3 out of every 4 homes
67.1%
32.9%
■ At or below $250,000 assessed value■ Above $250,000 assessed value
12,863
of 19,158 mapped residential parcels citywide (67.1%) have an assessed value at or below $250,000.

Narrowing to homesteaded homes specifically

The 67.1% figure above covers every mapped residential parcel citywide, homesteaded or not. The separate homestead dataset reports 9,464 homesteaded parcels in DeLand with a median assessed value of $211,408. Because the two sources cover different parcel populations, this page does not present an exact homestead-only count by value tier.

What this means — and doesn't mean — for the city budget

A large share of parcels falling below the threshold does not translate dollar-for-dollar into the same share of city property-tax revenue disappearing. Revenue effects depend on taxable value, exemption eligibility, final legal language, phase-in rules, and replacement funding—not parcel count alone. Current-law protections already shield about 55.3% of the typical homesteaded property value shown in the separate homestead dataset.

What this is — and isn't: This shows where DeLand's mapped residential parcels sit relative to the $250,000 assessed-value threshold. It is not a city revenue-loss projection.
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
$52,388,280
Adopted General Fund spending or appropriations.
FY2026 GF revenue
$52,388,280
Published General Fund operating revenue.
Property-tax revenue
$20,608,904
39.3% of the revenue base used here.
Year-over-year finding: The adopted budget reports that the General Fund increased by approximately 8.6% from the prior adopted budget. This is a General Fund comparison, not an all-funds comparison.
Current-year context: The adopted General Fund revenue and appropriations shown on this page are balanced at the same total.
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
$52.4M operating fundRevenue and appropriations are balanced at the same total.
2
Property taxes leadThey provide 39.3% of General Fund revenue.
3
City-run fireFire and EMS costs appear directly in the city budget.
4
Existing exemptions matterAverage untaxed homestead value is already substantial.
5
No loss projectionThis page does not convert proposal data into an unsupported annual loss.
FAQ

Short answers to common citizen questions

How is fire service handled in DeLand?

DeLand operates its own municipal fire department. The source page identifies about $11.1 million for Fire and Fire Prevention combined.

Does 82.3% mean 82.3% of parcels are below $250,000?

No. The cited report expresses a share of aggregate homestead value, not a parcel count.

Does this page predict service cuts?

No. Future choices would depend on final law, state action, replacement revenue, reserves, fees, spending priorities, and future budget decisions.

Why is there no modeled annual revenue loss?

The official value datasets do not, by themselves, support a neutral citywide loss calculation without additional assumptions. The project therefore avoids presenting a speculative number as fact.

Why are the spending categories rounded?

The supplied source page displays major spending areas in rounded millions. This rebuild preserves that limitation rather than implying unsupported precision.

Full transparency

Where every number on this page comes from

City of DeLand FY2025–26 Adopted Budget

Official adopted budget book ↗

Florida League of Cities homestead data

Used for median assessed value, Save Our Homes differential, exemption figures, percentage not taxed, and homestead parcel count.

2025 $250,000 city-impact data

Used for aggregate homestead value below and above the proposed threshold.

Calculation notes

Revenue lines were summed and reconcile exactly. Spending areas are rounded as displayed in the supplied page. No unsupported recurring-loss estimate is shown.