Highlands County brought its proposed 2026–27 budget to Lake Placid on Thursday, July 23, giving residents an opportunity to review the numbers and ask questions before the budget is finalized. Commissioner Arlene Tuck, who represents District 4, including downtown Lake Placid and areas to the west, attended the presentation. Commissioner Don Elwell, who represents District 2, including areas east of U.S. 27, Highlands Park Estates and communities east toward U.S. 98, was not in attendance. County Administrator Laurie Hurner, Business Services Director Tanya Cannady and Office of Management and Budget Manager David Nitz were among the county representatives in attendance.
The proposed budget shows increases in property-tax revenue and solid-waste costs, while the services discussed during the presentation would remain unchanged.
More property-tax revenue without a higher millage rate
Highlands County is proposing to keep its general millage rate at 7.60 mills. The rate itself would not increase. However, the county’s estimated rollback rate is 6.8807 mills. The rollback rate is the rate that would generate approximately the same amount of property-tax revenue as the previous year, excluding new construction and certain adjustments.
The proposed 7.60-mill rate is higher than the rollback rate. County officials reported that taxable value from existing property increased 5.39%. New construction added another 1.40%, bringing the total increase in the countywide tax base to 6.79%.
The proposed budget is expected to generate approximately $4.2 million more in ad valorem property-tax revenue than the prior year’s final adjusted values. Of that increase, approximately $3.35 million comes from growth in the existing tax base rather than new construction.
The county can therefore keep the same millage rate while collecting more property-tax revenue.
What does this mean for Lake Placid homeowners?
Lake Placid Insider reviewed tax bills from 2020 through 2025 for one homesteaded Lake Placid property. No additions or improvements were made to the home during that period.
| Year | Assessed value | Ad valorem taxes | Solid waste | Fire assessment | Comparable total |
|---|---|---|---|---|---|
| 2020 | $45,504 | $305.35 | $173.00 | $49.46 | $527.81 |
| 2021 | $45,220 | $296.88 | $210.00 | $52.92 | $559.80 |
| 2022 | $46,577 | $299.43 | $216.30 | $56.62 | $572.35 |
| 2023 | $49,758 | $334.02 | $222.79 | $60.59 | $617.40 |
| 2024 | $51,251 | $335.06 | $229.47 | $70.96 | $635.49 |
| 2025 | $52,737 | $343.04 | $236.36 | $70.96 | $650.36 |
| 2026 estimate | $55,580 | $358.24 | $280.56 | $70.96 | $709.76 |
The 2020 through 2025 figures come directly from the property’s tax bills.
The 2026 estimate uses the county’s reported 5.39% increase in existing property value and the proposed solid-waste assessment. Rates that have not yet been finalized are held at their 2025 levels for comparison.
| Change from 2020 to 2026 estimate | Increase |
|---|---|
| Assessed value | 22.14% |
| Ad valorem taxes | 17.32% |
| Solid waste | 62.17% |
| Fire assessment | 43.47% |
| Comparable total bill | 34.47% |
The comparable annual cost for this property increased from $527.81 in 2020 to $650.36 in 2025.
Under the proposed budget, the estimated 2026 cost would be $709.76. That is an increase of $181.95, or 34.47%, since 2020.
Higher garbage fee, no additional service
The largest proposed one-year increase is the solid-waste assessment. The current annual assessment is $236.36. The proposed budget increases it to $280.56, an increase of $44.20, or 18.7%.
The budget refers to a new 10-year waste-hauling contract expected to begin October 1, 2026, but the Lake Placid presentation did not include an explanation or supporting documentation showing why the residential charge would increase to $280.56. Residents would not receive additional service under the proposed increase.
Lake Placid recreation funding remains unchanged
Mayor Colleen Charles asked about the $125,000 included in the county budget for recreation in the Town of Lake Placid. The allocation has remained at $125,000 for at least the past three years. Charles also asked why the amount had not increased. No explanation was provided during the presentation. However, Tuck responded by saying the county had recently given Lake Placid approximately $299,000 for pickleball and noted that the Town had not brought additional funding requests to the Board of County Commissioners. The $299,000, however, has not been distributed to the Town. It is a reimbursable grant that has been approved for the pickleball project. The Town must first incur eligible project costs and then seek reimbursement.
What residents may see next year
The proposed budget keeps the county millage rate at 7.60 mills but would collect more property-tax revenue because taxable values have increased. It would also raise the solid-waste assessment by 18.7% without changing collection service.
For the property reviewed by Lake Placid Insider, the comparable annual cost is projected to rise from $650.36 in 2025 to approximately $709.76 in 2026, an increase of $59.40, or 9.13%. Of that projected increase, $44.20 would come from the higher solid-waste assessment.
The county’s proposed budget is not final. Commissioners will continue reviewing the spending plan before adopting final millage rates, assessments and expenditures.
The Town of Lake Placid will present its budget this Thursday, July 30 at the Municipal Center. The Budget Workshop for the CRA begins at 5:30 with the Town budget to follow.

