OSCEOLA 360
An Investigative Look Inside Osceola County
A Special Report for The Sun Post News
By Marcos A. Tejeda
Publisher & Editor-in-Chief
The Sun Post News
September 22, 2026
OSCEOLA COUNTY, Florida — Osceola County has approved an approximately $3.1 billion budget for fiscal year 2027, while Kissimmee prepares to adopt its own budget and consider changes to the city government’s authority during emergencies.
County commissioners unanimously approved the budget during their final public hearing on Monday, September 21. The county’s General Fund property tax rate will remain at 6.7 mills for the 16th consecutive year.
Meanwhile, Kissimmee’s City Commission is scheduled to meet Tuesday evening to consider its final budget, emergency management legislation, housing assistance changes and several infrastructure agreements.
Together, these decisions raise a central question: How will local governments translate billions of dollars in public resources into services, infrastructure and measurable benefits for residents?
Osceola adopts a $3.1 billion budget
The newly adopted budget is substantially larger than the approximately $2.44 billion proposal originally presented by County Manager Don Fisher.
That difference, however, should not automatically be interpreted as an equivalent increase in operating expenses.
Government budgets can include balances carried forward from previous fiscal years, restricted funds, capital projects and other financial components that do not represent new recurring expenditures.
Determining precisely what accounts for the difference requires a comparison of the original proposal, tentative budget and final adopted resolutions.
OSCEOLA 360 will examine three distinct categories: the total adopted budget, recurring operating expenses and capital investments.
Without that distinction, a multibillion-dollar figure provides little insight into how public money will actually be spent.
An unchanged tax rate does not guarantee an unchanged tax bill
Osceola County will maintain its General Fund property tax rate at 6.7 mills.
The adopted rate is below the certified rollback rate, which is calculated to generate approximately the same property tax revenue as the previous year, excluding new construction.
But individual property owners could still see changes in their tax bills.
The amount owed depends on taxable property value, applicable exemptions and other taxes or assessments included in the bill.
For example, a property with a taxable value of $200,000 would generate $1,340 in taxes under a 6.7-mill rate.
If its taxable value increased to $210,000, the same rate would produce a $1,407 tax obligation.
That represents a $67 annual increase for this particular tax component.
The example is illustrative and does not represent an actual homeowner’s complete tax bill.
The next stage of the investigation must determine how the county’s effective property tax collections will change and how those revenues will be distributed among public safety, infrastructure and community services.
Amendment 3 adds uncertainty to future budgets
County officials prepared the budget while considering the possibility of a significant reduction in property tax revenues if voters approve Amendment 3 in November.
That possibility requires a distinction between funding available for the upcoming fiscal year and financial commitments that could be affected in subsequent years.
Adopting a budget does not guarantee that every future revenue projection will materialize.
Nor does the possibility of reduced revenue establish that particular services will necessarily be cut.
A meaningful fiscal analysis must identify which revenue sources could change, which expenditures are legally or contractually required and what alternatives county administrators have considered.
The decision on the amendment belongs to voters. The government’s responsibility is to provide verifiable information about potential fiscal consequences, including the assumptions and limitations behind its projections.
Kissimmee prepares to adopt its own budget
Kissimmee’s City Commission is scheduled to consider the final property tax rate and budget for fiscal year 2026-27 on Tuesday, September 22.
The meeting is scheduled for 6 p.m. at City Hall, 101 Church Street.
The previously reviewed budget proposal totaled approximately $321.9 million and contemplated maintaining the municipal property tax rate at 4.6253 mills.
Those figures remain subject to the commission’s final action.
The investigation must determine what changed after the first budget hearing, how much funding will support daily operations and which investments will depend on reserves or other financing sources.
Comparing Kissimmee’s budget with Osceola County’s also requires caution.
The two governments have different responsibilities, funding structures and geographic jurisdictions. Their total budgets are not directly comparable.
What can be examined is the sustainability of their financial commitments and the consequences for taxpayers.
Emergency powers: Kissimmee considers changing the rules
One of the most consequential institutional proposals on Tuesday’s agenda is Ordinance 26-22.
The legislation, scheduled for its first reading, would revise the city’s emergency management framework.
Its provisions address emergency declarations through executive orders, the city manager’s authority, extraordinary procurement procedures and the suspension of competitive purchasing requirements under certain circumstances.
The proposal also addresses continuity of government, intergovernmental coordination and protective measures during immediate threats.
Emergency situations can require governments to act quickly. They can also involve substantial public spending outside ordinary administrative procedures.
The central issue is therefore not whether Kissimmee should have the ability to respond to hurricanes or other emergencies.
It is how that authority would be defined, supervised and documented.
OSCEOLA 360 will seek to determine what purchasing authority the city manager would receive, which financial controls would remain in effect and how emergency expenditures would be reported.
A comparison between the proposed ordinance and existing law is also necessary to identify which powers would actually change.
A first reading does not constitute final adoption of the ordinance.
Ocean Street: a housing reconstruction agreement
The City Commission will also consider a demolition and reconstruction agreement involving a property at 1025 Ocean Street.
The proposal provides an opportunity to examine how public resources are used for individual housing interventions.
However, the agenda summary does not establish the project’s cost, funding source, eligibility requirements or the contractor responsible for the work.
It also does not confirm whether the property is occupied or describe its structural condition.
Those details must be verified before specific benefits or consequences can be attributed to the project.
The investigation should identify the authorized budget, contractor obligations and conditions governing completion and delivery of the reconstructed home.
SHIP: proposed changes to local housing assistance
Another agenda item concerns a second amendment to Kissimmee’s Local Housing Assistance Plan for fiscal years 2025-2027.
The proposal includes an accompanying resolution.
The State Housing Initiatives Partnership, commonly known as SHIP, provides state-funded housing assistance administered through local governments.
Local assistance plans establish the strategies under which those resources may be used.
The proposed amendment deserves scrutiny because changes to those strategies can affect how housing assistance reaches eligible households.
The agenda summary, however, does not specify which funding amounts, eligibility criteria or assistance strategies would change.
It would therefore be premature to announce expanded benefits, new assistance programs or additional restrictions.
The essential questions are how much funding will be available, which households may qualify and how the city will measure the results.
For families facing housing affordability challenges, implementation details matter as much as the announcement of a program.
Water, airport and public works: three infrastructure decisions
Kissimmee’s agenda also includes three matters with potential implications for infrastructure and economic activity.
The first is an easement agreement with Toho Water Authority for its Simpson Road to Parkway project.
The second involves accepting Federal Aviation Administration funding for construction improvements to Taxiway Alpha.
The third concerns final acceptance of improvements associated with The Square at Osceola Parkway.
Each requires a different line of investigation.
For Toho Water Authority, the city should clarify the easement’s location, affected properties and future maintenance responsibilities.
For the airport project, the relevant questions include the amount of federal funding, any required local contribution and the precise scope of construction.
For The Square at Osceola Parkway, final acceptance raises questions about inspections, warranties and responsibility for future maintenance.
The agenda confirms that these matters are scheduled for consideration. It does not provide enough information to assign specific costs or establish that every component of the projects has been completed.
Commercial signs: new rules for businesses
Kissimmee is also scheduled to hold the second and final reading of Ordinance 26-20, which reorganizes and updates the city’s regulations governing commercial signs.
The proposal includes revisions to regulatory tables and clarifications throughout the applicable code provisions.
For business owners, the practical impact will depend on the final rules governing installation, dimensions, permits and compliance.
The investigation must determine whether the changes create new costs, establish transition periods or affect signs that were previously authorized.
A regulatory update can simplify procedures, impose additional obligations or do both.
Only the final ordinance and its implementation provisions can establish which consequences apply.
The separate conditional-use ordinance examined in previous editions does not appear among the final-approval items in the agenda reviewed for Tuesday. A vote on that measure should not be reported without an official notice confirming it.
Two budgets, one obligation to the public
Osceola County has adopted its approximately $3.1 billion budget.
Kissimmee is preparing to make its own final budget decisions.
But Tuesday’s municipal agenda extends beyond taxation to emergency authority, housing, infrastructure and commercial regulation.
The significance of these decisions cannot be measured solely by the dollars involved.
An ordinance can change who has authority to authorize emergency contracts. An easement can make essential infrastructure possible. A housing assistance plan can determine how public support reaches eligible families.
OSCEOLA 360 will therefore focus on two immediate priorities: obtaining Osceola County’s final budget resolutions and verifying the votes and conditions adopted by Kissimmee’s City Commission.
Only then can the differences between proposals and final decisions be established.
Approving billions of dollars is an act of government. Demonstrating how that money is spent, who benefits and what results it produces is an obligation of public accountability.
