Overview
Lake County adopted a FY2026 total budget of $1,052,083,591, of which the operating budget is $889,639,822. The General Fund is $331,113,800, with constitutional offices and judicial support taking 57.5% of it — the Sheriff's operations/road patrol alone is $140,159,712. The countywide millage fell to 5.0254 from 5.0364.
At a glance
Headline budget
| Total adopted budget, FY2026 | $1,052,083,591 |
| Operating budget | $889,639,822 |
| General Fund | $331,113,800 |
| Countywide millage | 5.0254 mills |
| Fire Rescue MSTU | 0.4800 mills |
| Ambulance MSTU | 0.4629 mills |
| FY2025 adopted budget (comparison) | $970,931,628 |
Source: Lake County source document
Breakdown
Fund-type totals, FY2026 adopted, from the book's Comparison of Operating Budget to Total Budget table; the seven fund-type figures sum exactly to $1,052,083,591, and the General Fund revenue and expenditure splits each sum exactly to $331,113,800.
| Countywide funds | $383,224,586 |
| Special revenue funds | $401,065,985 |
| Special revenue – grant funds | $97,682,679 |
| Debt service funds | $14,208,393 |
| Enterprise funds | $40,566,530 |
| Capital project funds | $77,932,844 |
| Internal service funds | $37,402,574 |
| Total all funds | $1,052,083,591 |
General Fund revenues, FY2026: ad valorem taxes $228,842,350; intergovernmental $31,895,141; charges for services $16,947,354; fines and forfeitures $475,000; miscellaneous $756,663; interfund transfers $9,865,944; excess fees $150,764; fund balance $56,078,332; subtotal $345,011,548; less 5% estimated receipt ($13,897,748); total $331,113,800.
General Fund expenditures: constitutional offices / judicial support $190,206,728 (Sheriff operations/road patrol $140,159,712; Sheriff corrections $5,717,141; Clerk of Courts $11,433,460; Property Appraiser $6,009,386; Tax Collector $10,288,913; Supervisor of Elections $9,524,369; Judicial Support $7,073,747); Board departments $85,900,199; fixed costs and reserves $55,006,873 (debt service $5,515,374; tax increment payments $15,839,672; reserves $33,651,827); total $331,113,800.
Source: Lake County source document
Elected officials
Board of County Commissioners: Anthony Sabatini (District 1), Sean M. Parks (District 2), Kirby Smith (District 3), Leslie Campione (District 4), Timothy Morris (District 5), as listed on the budget book cover.
Sources & notes
- Only source used: Lake County, Florida, FY2026 Adopted Budget Book (cdn.lakecountyfl.gov). Lake County FY2026 Adopted Budget Book.
- Sum checks: fund-type totals sum exactly to $1,052,083,591; General Fund revenues (subtotal $345,011,548 less 5% receipt $13,897,748) = $331,113,800; constitutional/judicial detail sums exactly to $190,206,728; General Fund expenditure groups ($190,206,728 + $85,900,199 + $55,006,873) = $331,113,800.
- Note: the book states the General Fund reserve is 10.2% of the operating budget, above the Board's 7% policy minimum, after Hurricane Milton recovery drew reserves below the FY2025 level of 17.7%.
- Jurisdiction check: document header verified as Lake County, Florida; Lake County, Illinois and Lake County, Indiana material was rejected in the inventory pass and is not used.
- Jurisdiction palette: no verified Florida jurisdiction palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a jurisdiction color.