The city’s new fiscal year began Oct. 1, and the adopted $379.8 million budget provides a comprehensive and balanced approach to funding the city’s operations. It is a responsible spending plan, a testament to our commitment to providing citizens with exceptional service.
The adopted budget is balanced at a millage rate of 5.9300 mills. Increased valuations and record new growth, mainly from single-family residential construction, have provided for sustained budget conditions.
Tax Bill Distribution
When you pay your annual property tax bill, the revenue is divided among several local agencies that provide essential public services. About 30% stays with the City of Daytona Beach to support police and fire protection, parks & recreation, road maintenance and other city operations. The remaining goes to Volusia County government, the School Board and other regional agencies that provide countywide services such as public education, libraries, environmental conservation and water management.
- Volusia County - 35.68%
- City - 29.82%
- School Board - 25.63%
- Downtown Development Authority - 4.91%
- Hospital Authority - 1.52%
- Saint Johns River Water Management District - 0.88%
- Mosquito Control District - 0.77%
- Ponce Inlet & Port Authority - 0.32%
$379.8 Million 2025/2026 Adopted Budget
Personnel Services represent the largest portion of expenditures at 31.8%, reflecting the city’s investment in its workforce to deliver essential services. Operating costs and other expenses, which include budgeted reserves and interfund transfers, account for a combined 58.9% of the budget.
- Personnel Services - 31.81%
- Other Expenses - 29.48%
- Operating - 29.36%
- Dept Services - 5.59%
- Capital - 3.38%
- Grants & Aid - 0.36%
* Other expenses are budgeted reserves (Including fiscal integrity reserves) & interfund transfers
$159.6 Million General Fund Expenditures
The General Fund is a government’s primary operating fund. It accounts for city services such as public safety, street maintenance, community services, parks & recreation, cultural activities and general government activities.
- Police - 34.2%
- Central Charges - 17.61%
- Public Works - 14.53%
- Fire - 13.45%
- City Manager’s Office - 4.71%
- Arts & Entertainment 4.41%
- Parks & Recreation - 3.99%
- Business Enterprise Management - 2.17%
- Finance - 1.92%
- City Attorney’s Office - 1.17%
- Growth Management & Planning - 1.02%
- City Clerk’s Office - 0.42%
- Internal Auditor’s Office - 0.22%
2025/2026 Budgeted Projects & Capital Items
Public Safety Projects
- Patrol Rugged Laptop Replacements $920,000
- Patrol Hand Gun Trade-In $186,150
Other Budgeted Projects & Capital Items
- Road Resurfacing Program (Roads & Sidewalks) $4,000,000
- East ISB Streetscape $3,052,803
- Utilities Vehicle Replacement $1,478,300
- Air Conditioners - City Wide $422,390
- Beach Street Redevelopment $267,159
- Recreation Court Resurfacing $202,000
- Roof Repair & Replacement - City Wide $153,874
- Land Acquisition - Ballough $105,411
- South Atlantic CRA Streetscape $73,747
- School Zone Signs $50,000
- Atlantic Room Door Replacement $22,000
City Workforce
Personnel expenditures are generally one of the largest and most essential components of any annual budget. As such, they represent 32% of the city’s total expenditures. Sixteen new positions have been added and two have been removed from the city’s workforce, bringing the number of budgeted employees to 1,025.
Newly added positions are:
- Equipment Operator II (4)
- Firefighters (3)
- Telecommunications Specialist (2)
- Irrigation Technician (2)
- Audit Staff (1)
- Heavy Equipment Operator (1)
- Equipment Operator III (1
- )Fire Inspector (1)
- GIS/Applications Specialist (1)
Employee Compensation and Benefits
Personnel expenditures make up 31.8% of the city’s total budget and 54.3% of the General Fund, underscoring the city’s commitment to investing in its workforce. The adopted budget includes a 3% salary increase effective October 2025 and an additional 2% increase effective April 2026 for all eligible employees. In addition to these increases, the city has taken steps to establish a minimum living wage of $35,360 annually ($17 per hour) for entry-level positions.
To enhance the recruitment and retention of sworn public safety personnel, those employees will receive a 3% increase effective October 2025 and an additional increase of 4% in April 2026. Further, the city agreed to enhancements to the Police Officers’ and Firefighters’ Pension Plan, including an increase to the maximum pension benefit and extending the Deferred Retirement Option Program (DROP) to eight years.
These adjustments ensure competitive pay and continued recognition as an employer of choice.
2025/2026 Budget