Taxes and budgets
What Lake County's governments tax and spend, from the Property Appraiser's millage sheets, the Clerk of Court's budget reconciliation and audited financial statements, and the School Board's published budget files. A mill is $1 of tax per $1,000 of taxable value, so the tables also show the cost per $100,000 of taxable value. The rolled-back rate is the rate that would raise the same property tax revenue as the year before; under Florida law, adopting a rate above it is a tax increase even when the rate number stays the same.
Tax rates · Total where you live · County spending · Schools
2026 property tax rates by taxing authority
Source: 2026 Final Millage Rates and Values Comparison Sheet, Lake County Property Appraiser. Values are the final taxable value certified October 1.
Lake County (Board of County Commissioners, MSTUs, Water Authority)
| Taxing authority | 2025 adopted | 2026 rolled-back | 2026 adopted | vs rolled-back | per $100k |
|---|
| Lake County BCC General Fund | 5.0254 | 4.8235 | 5.0254 | +4.19% | $502.54 |
| MSTU Fire Rescue/EMS | 0.4800 | 0.4580 | 0.4800 | +4.80% | $48.00 |
| MSTU Ambulance | 0.4629 | 0.4442 | 0.4629 | +4.21% | $46.29 |
| MSTU Stormwater | 0.4957 | 0.4713 | 0.4957 | +5.18% | $49.57 |
| MSTU Wellness Way | 0.4585 | 0.3740 | 0.1454 | -61.12% | $14.54 |
| Voted Debt Service | 0.0400 | 0.1000 | 0.0719 | -28.10% | $7.19 |
| Lake County Water Authority | 0.2940 | 0.2812 | 0.2940 | +4.55% | $29.40 |
Lake County School Board
| Taxing authority | 2025 adopted | 2026 rolled-back | 2026 adopted | vs rolled-back | per $100k |
|---|
| State (Required Local Effort - RLE) | 3.0870 | 2.9645 | 3.0560 | +3.09% | $305.60 |
| Local (Discretionary Operating & Capital Imp.) | 2.9980 | 2.8790 | 2.9980 | +4.13% | $299.80 |
| Total School | 6.0850 | 5.8435 | 6.0540 | +3.60% | $605.40 |
Hospital district
| Taxing authority | 2025 adopted | 2026 rolled-back | 2026 adopted | vs rolled-back | per $100k |
|---|
| North Lake Hospital District | 0.3859 | 0.3679 | 0.4046 | +9.98% | $40.46 |
Water management districts
| Taxing authority | 2025 adopted | 2026 rolled-back | 2026 adopted | vs rolled-back | per $100k |
|---|
| St Johns FL Water Mgt District | 0.1793 | 0.1727 | 0.1793 | +3.82% | $17.93 |
| Southwest FL Water Mgt District | 0.1831 | 0.1793 | 0.1831 | +2.12% | $18.31 |
Cities and towns
Show all 14 cities and towns
| Taxing authority | 2025 adopted | 2026 rolled-back | 2026 adopted | vs rolled-back | per $100k |
|---|
| Astatula | 6.9000 | 6.5521 | 6.5521 | +0.00% | $655.21 |
| Clermont | 4.5900 | 4.3665 | 4.2000 | -3.81% | $420.00 |
| Eustis | 7.3898 | 7.1106 | 7.3898 | +3.93% | $738.98 |
| Fruitland Park | 3.9134 | 3.8808 | 3.9134 | +0.84% | $391.34 |
| Groveland | 5.7000 | 5.6040 | 5.5000 | -1.86% | $550.00 |
| Howey-in-the-Hills | 6.9900 | 6.0974 | 6.6250 | +8.65% | $662.50 |
| Lady Lake | 3.6510 | 3.5064 | 3.6510 | +4.12% | $365.10 |
| Leesburg | 3.4752 | 3.3783 | 3.3783 | +0.00% | $337.83 |
| Mascotte | 4.6381 | 4.6019 | 4.6019 | +0.00% | $460.19 |
| Minneola | 5.5000 | 6.3263 | 5.4000 | -14.64% | $540.00 |
| Montverde | 2.8300 | 2.7673 | 2.8300 | +2.27% | $283.00 |
| Mount Dora | 6.3000 | 5.9985 | 6.3000 | +5.03% | $630.00 |
| Tavares (General Fund Only) | 6.6850 | 6.4412 | 6.9610 | +8.07% | $696.10 |
| Umatilla | 7.2377 | 7.3522 | 7.3522 | +0.00% | $735.22 |
Total 2026 millage where you live
Every authority that taxes an area, added up. Source: 2026 Final Millage Rate Sheet, Property Appraiser. Multiply by your taxable value and divide by 1,000 for the ad valorem tax; non-ad-valorem assessments (fire, solid waste, stormwater fees) are extra. Community redevelopment areas and community development districts within a city carry the same total as the city.
| Area | Total mills | per $100k taxable |
|---|
| Unincorporated (codes 0001, 0002, 0006) | 13.4678 | $1,346.78 |
| Unincorporated (codes 0004) | 13.0670 | $1,306.70 |
| Unincorporated (codes 0003, 0005) | 13.0632 | $1,306.32 |
| Astatula | 19.5242 | $1,952.42 |
| Clermont | 16.2875 | $1,628.75 |
| Eustis | 19.8819 | $1,988.19 |
| Fruitland Park | 16.8855 | $1,688.55 |
| Groveland | 17.5875 | $1,758.75 |
| Howey-in-the-Hills | 19.5971 | $1,959.71 |
| Lady Lake | 16.6231 | $1,662.31 |
| Leesburg | 15.8704 | $1,587.04 |
| Mascotte | 17.1694 | $1,716.94 |
| Minneola | 17.4875 | $1,748.75 |
| Montverde | 15.3975 | $1,539.75 |
| Mount Dora | 18.7921 | $1,879.21 |
| Tavares | 19.5866 | $1,958.66 |
| Umatilla | 19.8443 | $1,984.43 |
Show all 64 other taxing-authority codes (CDDs, CRAs, fire-service variants)
| Code | Area | Total mills |
|---|
| AV05 | Avalon Groves CDD | 13.0632 |
| BC03 | Bella Collina CDD | 13.0632 |
| CG02 | Country Greens CDD | 13.4678 |
| DI02 | Deer Island CDD | 13.4678 |
| F001 | 0001 With Lady Lake Fire Svc | 12.9878 |
| GG05 | Greater Groves CDD | 13.0632 |
| GH03 | Greater Hills CDD | 13.0632 |
| GL05 | Greater Lakes-Sawgrass Bay CDD | 13.0632 |
| IT02 | Imperial Terrace CDD | 13.4678 |
| MP06 | Mt. Plymouth-Sorrento CRA | 13.4678 |
| PA05 | Pacific Ace CDD | 13.0632 |
| SP02 | Sorrento Pines CDD | 13.4678 |
| WC05 | Windsor Cay CDD | 13.0632 |
| WW03 | 0003 With Wellness Way MSTU | 13.2086 |
| 00C1 | Clermont Downtown CRA (Clermont) | 16.2875 |
| 0C1X | Clermont Downtown Amended CRA (Clermont) | 16.2875 |
| EA0C | Ea Mc Kinnon Groves CDD (Clermont) | 16.2875 |
| OP0C | Olympus CDD (Clermont) | 16.4329 |
| PT0C | Parkside Trails CDD (Clermont) | 16.4329 |
| WR0C | Wellness Ridge CDD (Clermont) | 16.4329 |
| WW0C | 000C With Wellness Way MSTU (Clermont) | 16.4329 |
| 00E1 | Eustis Downtown & East Town CRA (Eustis) | 19.8819 |
| 0E1X | Eustis Downtown & East Town Expanded CRA (Eustis) | 19.8819 |
| HD0E | Hicks Ditch CDD (Eustis) | 19.8819 |
| 00F1 | Fruitland Park CRA (Fruitland Park) | 16.8855 |
| 00F2 | Fruitland Park Amended CRA (Fruitland Park) | 16.8855 |
| AP0F | Arbor Park Phase 1 CDD (Fruitland Park) | 16.8855 |
| LG0F | Enclave At Lake Geneva CDD (Fruitland Park) | 16.8855 |
| VOFP | Villages Of Fruitland Park (Fruitland Park) | 16.4055 |
| 0GR1 | Groveland CRA (Groveland) | 17.5875 |
| 0GR2 | Groveland Expanded CRA (Groveland) | 17.5875 |
| CBGR | Cypress Bluff CDD (Groveland) | 17.5875 |
| CHGR | Estates At Cherry Lake CDD (Groveland) | 17.5875 |
| CRGR | Cypress Reserve CDD (Groveland) | 17.5875 |
| CSGR | Cascades Of Groveland CDD (Groveland) | 17.5875 |
| LEGR | Lake Emma CDD (Groveland) | 17.5875 |
| SSGR | Sunstone CDD (Groveland) | 17.5875 |
| F0LL | Lady Lake (With Lady Lake Fire Svc) (Lady Lake) | 16.1431 |
| FVCD | Fire Village Comm Center (Lady Lake) | 16.1431 |
| HOLL | Hammock Oaks CDD (Lady Lake) | 16.6231 |
| 00L1 | Leesburg CRA (Leesburg) | 15.8704 |
| 00L2 | Carver Heights/Montclair CRA (Leesburg) | 15.8704 |
| 00L3 | Leesburg Hwy 27/441 CRA (Leesburg) | 15.8704 |
| 0L2X | Carver Heights/Montclair Expanded CRA (Leesburg) | 15.8704 |
| 330L | County Road 33 CDD (Leesburg) | 15.8704 |
| AR0L | Arlington Ridge CDD (Leesburg) | 15.8704 |
| DR0L | Dewey Robbins CDD (Leesburg) | 15.8704 |
| LH0L | Lake Harris CDD (Leesburg) | 15.8704 |
| OB0L | Orange Bend CDD (Leesburg) | 15.8704 |
| VOWL | Villages Of West Lake (Leesburg) | 15.8704 |
| WH0L | Bellaviva At Whispering Hills CDD (Leesburg) | 15.8704 |
| 0MA1 | Mascotte CRA (Mascotte) | 17.1694 |
| LIMA | Loucks Island CDD (Mascotte) | 17.1694 |
| LSMA | Langley South CDD (Mascotte) | 17.1694 |
| 0MI1 | Minneola CRA (Minneola) | 17.4875 |
| 0MI2 | Minneola Amended CRA (Minneola) | 17.4875 |
| 0MD1 | Mount Dora CRA (Mount Dora) | 18.7921 |
| 0MD2 | Mount Dora Northeast CRA (Mount Dora) | 18.7921 |
| 0MD3 | Mount Dora Northeast Expanded CRA (Mount Dora) | 18.7921 |
| 0MD4 | Mount Dora Northeast 2Nd Expanded CRA (Mount Dora) | 18.7921 |
| 00T2 | Tavares Amended CRA (Tavares) | 19.5866 |
| CW0T | Cresswind Lake Harris CDD (Tavares) | 19.5866 |
| 00U1 | Umatilla Amended CRA (Umatilla) | 19.8443 |
| 0U-6 | Umatilla CRA (Umatilla) | 19.8443 |
Lake County government: where the money goes
Audited figures for the year ended September 30, 2025, from the Statement of Activities (PDF page 51) in the Clerk's 2025 Annual Comprehensive Financial Report. "Net cost" is what was left for general revenues (mostly property and sales taxes) after fees, charges and grants tied to each function.
| Function | Expenses | Fees and charges | Grants | Net cost |
|---|
| General Government | $139,497,069 | $23,218,570 | $42,275,790 | $74,002,709 |
| Public Safety | $235,212,902 | $91,933,131 | $21,217,088 | $122,062,683 |
| Physical Environment | $4,523,744 | $2,996,987 | $315,800 | $1,210,957 |
| Transportation | $35,213,712 | $4,277,353 | $32,771,781 | ($1,835,422) |
| Economic Environment | $18,043,872 | $33,061 | $11,685,506 | $6,325,305 |
| Human Services | $14,161,066 | $265,394 | $1,388,052 | $12,507,620 |
| Culture and Recreation | $17,456,264 | $1,800,116 | $1,586,709 | $14,069,439 |
| Court-Related | $16,593,828 | $10,354,570 | $579,623 | $5,659,635 |
| Interest on Long-Term Debt | $3,073,549 | $0 | $297,667 | $2,775,882 |
| Total governmental activities | $483,776,006 | $134,879,182 | $112,118,016 | $236,778,808 |
| Landfill (business-type, fee funded) | $31,235,924 | $28,211,455 | – | $3,024,469 |
General revenues that covered the net cost
| Revenue | Amount |
|---|
| Property taxes | $234,967,038 |
| Sales taxes | $27,927,359 |
| Gas taxes | $9,417,291 |
| Communications services tax | $1,590,215 |
| Tourist development taxes | $5,939,326 |
| Intergovernmental revenues, unrestricted | $38,748,189 |
| Investment income | $12,695,409 |
Budget versus actual, fiscal year 2024-25
Original budget, final amended budget, and actual spending through September 30, 2025, as reconciled by the Clerk of Court and Comptroller. Source: Supplemental Budget Schedule FY 2024-25. Budgets include reserves and carry-forward, so "actual" is normally well below "final".
Show budget versus actual by fund
| Fund | Original budget | Final budget | Actual |
|---|
| General Fund | $317,097,632 | $347,491,664 | $281,954,063 |
| Road Impact Fees | $54,691,504 | $52,587,489 | $10,229,155 |
| Educational System Impact Fees | $30,000,000 | $42,171,576 | $42,192,523 |
| Coronavirus State and Local Fiscal Recovery | $26,510,311 | $26,088,836 | $9,825,440 |
| Lake County MSTU for Fire Protection | $65,823,516 | $66,477,731 | $55,569,694 |
| Sales Tax Capital Project | $66,180,205 | $66,525,743 | $13,228,693 |
| Nonmajor Funds | $300,221,616 | $384,186,188 | $226,897,524 |
| Total per budget report (board funds) | $860,524,784 | $985,529,227 | $639,897,092 |
| Total including constitutional officers | $880,039,805 | $1,004,131,437 | $661,326,501 |
Lake County Schools: how they are funded and what they spend
For 2026-27 the School Board levies 6.0540 mills ($605.40 per $100,000 of taxable value): 3.0560 required by the State, 0.7480 discretionary, 0.7500 voter-approved, and 1.5000 for capital outlay. The State sets the required local effort; the Board sets the rest. Source: Local Millage Tax.
School taxable value for 2026-27: $53 billion, as stated by the district, which attributes the increase to new construction and rising values on existing property. Source: Local Millage Tax.
Budget summary, fiscal year 2025-26
Source: Tentative Budget Summary on the district's financial transparency page. The district states the proposed operating budget expenditures are +4.37% versus the prior year's total.
Where the money comes from (revenues)
| Source | General fund | All funds |
|---|
| Federal Sources | $3,131,857 | $71,533,229 |
| State Sources | $300,098,010 | $305,056,992 |
| Local Sources | $234,333,553 | $451,214,899 |
| Total Sources | $537,563,420 | $827,805,120 |
| Transfers In | $31,946,250 | $49,560,719 |
| Fund / Balance / Net Position | $59,870,766 | $335,387,965 |
| Total Revenues, Transfers and Fund / Balances / Net Position | $629,380,436 | $1,212,753,804 |
Where it goes (appropriations by function)
| Function | General fund | All funds |
|---|
| Instruction | $404,053,707 | $417,241,856 |
| Pupil Personnel Services | $30,257,723 | $34,816,879 |
| Instructional Media Services | $3,654,484 | $3,654,484 |
| Instructional & Curriculum Development Services | $6,507,754 | $17,268,906 |
| Instructional Staff Training Services | $3,988,689 | $8,758,496 |
| Instruction Related Technology | $554,970 | $646,822 |
| School Board | $794,131 | $794,131 |
| General Administration | $1,140,730 | $1,861,036 |
| School Administration | $26,071,660 | $26,404,520 |
| Facilities Acquisition and Construction | $7,966,612 | $207,817,978 |
| Fiscal Services | $3,118,301 | $3,118,301 |
| Food Services | $0 | $28,451,182 |
| Central Services | $7,597,415 | $69,732,025 |
| Pupil Transportation Services | $22,794,278 | $32,226,571 |
| Operation of Plant | $50,390,128 | $50,452,294 |
| Maintenance of Plant | $18,164,325 | $18,164,325 |
| Administrative Technology Services | $24,092,777 | $24,092,777 |
| Community Services | $169,345 | $3,667,163 |
| Debt Services | $0 | $18,086,559 |
| Total Appropriations / Expenditures | $611,317,029 | $967,256,305 |
State funding formula (FEFP), second calculation
| Measure | 2024-25 | 2025-26 | Change |
|---|
| UWFTE | 53,148.59 | 53,533.46 | +384.87 |
| WFTE | 57,767.76 | 56,491.60 | -1,276.16 |
| School Taxable Value | 45,066,035,465.00 | 48,578,203,208.00 | +3,512,167,743.00 |
| Total Funding Per UFTE | 8,631.39 | 8,783.31 | +152.00 |
UWFTE = unweighted full-time-equivalent students; WFTE = weighted by program. Source: FEFP second calculation comparison.
Largest department budget requests, 2025-26 (15 of 56 lines)
| Department / project | Prior original | Requested | Change |
|---|
| Computer Repair Replace | $10,790,000 | $11,405,000 | +615,000 |
| Computer Maintenace Contract | $7,527,990 | $8,061,708 | +533,718 |
| Grounds | $2,839,485 | $4,830,300 | +1,990,815 |
| Lake Virtual | $3,857,061 | $4,143,828 | +286,768 |
| Exceptional Student Ed | $1,821,500 | $3,705,339 | +1,883,838 |
| Transportation | $3,377,450 | $3,228,600 | -148,850 |
| Info & Inst Technology Svcs | $1,294,450 | $2,018,900 | +724,450 |
| Maintenance | $1,713,650 | $1,928,285 | +214,635 |
| Dual Enrollment | $1,500,000 | $1,750,000 | +250,000 |
| Ese Extended School Year | $470,652 | $369,794 | -100,858 |
| Growth Planning | $367,370 | $326,060 | -41,310 |
| School Board | $281,721 | $279,304 | -2,418 |
| Student Services | $277,652 | $259,581 | -18,070 |
| Human Resources | $251,310 | $221,560 | -29,750 |
| Risk Management | $250,450 | $219,300 | -31,150 |
Source: Department Budget Request Summary.
Data fetched 2026-11-03 by a script that reads the linked documents directly. Figures are copied as published; the only arithmetic on this page is mills × 100 for the per-$100,000 column and grants added together.
