Revenue Overview
The City of Winter Garden collects revenue from property taxes, state-shared revenues, service fees, intergovernmental sources, and investment earnings. Revenue growth over the past ten fiscal years (FY2017–FY2026) closely mirrors the City's own growth in population and assessed property value. General Fund revenues grew from $35.6M in FY2017 to $70.8M in FY2025 — a 99% increase driven by growth, not rate hikes.
FY2025 Total Revenues
$69.9M
Operating revenues only
FY2025 Other Financing Uses (net)
($3.3M)
Transfers out, net of proceeds
FY2025 Total Expenditures
$62.7M
FY2025 Net Change in Fund Balance
$3.9M
↑ Positive every year since FY2018
Total revenues and total expenditures — FY2017 through FY2026
General Fund only. Revenue bar = revenues + positive other financing sources (proceeds, asset sales). Expenditure bar = expenditures + other financing uses (transfers out). Audited actuals FY2017–FY2025; FY2026 adopted budget (shown lighter).
Revenues + other financing sources
Expenditures + other financing uses
Why are revenues rising? Florida municipalities are constitutionally limited in how they may raise and spend revenue. The primary driver of increased General Fund revenues is rising assessed property values region-wide — not increases in the millage rate. Winter Garden held its millage rate steady at 4.50 mills for six consecutive years (FY2019–FY2024) before an adjustment to 4.8565 mills in FY2026 — still the 2nd lowest among 7 regional peers to maintain service levels for a growing city. Other financing uses — primarily transfers out to the Debt Service Fund and the Community Redevelopment Agency — reduce the net resources available in the General Fund each year.
FY2025 revenue by source
Property taxes represent 37% of General Fund revenue in FY2025
Ad valorem revenue vs. population growth
Property tax revenue tracks assessed values and population — not rate hikes (FY2017–FY2026)
Ad valorem revenue ($M)
Population (thousands, right axis)
Where the Money Is Spent
The General Fund is the City's primary operating fund — it pays for the services residents use every day. In FY2025, the City spent $62.7 million delivering those services. More than half — 58.6 cents of every General Fund dollar — went directly to keeping the community safe through police, fire, and code enforcement. The remaining dollars funded roads and engineering, parks and recreation, city administration, building and fleet maintenance, and economic development programs that support a thriving local economy.
What follows is a full breakdown of where those funds went — by major category and by the individual service divisions within each category — along with the staffing levels behind each service area.
Expenditures by category — FY2025 actuals
Total General Fund expenditures: $62.7 million (FY2025 audited actuals — source: BAGF, Financial Statements FY2025)
What's driving the increase? The largest single driver of spending growth is public safety. Law enforcement and fire control grew from $17.0M in FY2017 to $38.4M in FY2025 — a 124% increase over ten years. This reflects 54 net new public safety positions added to serve a city that has grown by more than 10,000 residents, rising personnel costs driven by market wages and benefit requirements, increased costs for specialized equipment such as fire apparatus and patrol vehicles, and expanded service demands in newly developed parts of the City. These are mandated essential services determined by the community's growth and safety expectations, not discretionary increases.
Service-by-service cost detail — FY2025 actuals
The cards below show how spending breaks down within each major service category — including total cost, cost per resident, and staffing levels.
Source: City of Winter Garden General Fund Statement of Revenues, Expenditures, and Changes in Fund Balance, Year Ended September 30, 2025 (FY2025 ACFR, BAGF). All figures are audited actuals.
City Spend per resident by service category — FY2025
Dividing each service area's total cost by the City's FY2025 population of 52,479 residents shows the City's spend per resident for each service. Public safety combined is $700 per resident, culture and recreation $121, and financial and administrative $112 — for a total General Fund spend of $1,195 per resident.
City Spend per resident by General Fund service area — FY2025
Based on FY2025 actual expenditures ÷ 52,479 residents
Note: This reflects the City's cost per resident and not actual costs residents pay, as this fluctuates based on home values determined by the Orange County Property Appraiser.
Public Safety Investment
One of the most important data points for taxpayers: every year from FY2017 through FY2026, Winter Garden spends more on public safety alone than it collects in all property taxes combined. In FY2025, the gap was $10.4M ($36.7M public safety vs. $26.3M ad valorem); in FY2026 budget, the gap is $8.1M ($38.4M vs. $30.3M). Property tax revenue alone does not cover public safety costs — it requires supplementation from all other revenue sources. This demonstrates that property tax dollars are put to full use on essential services the community depends on.
FY2025 Ad Valorem Revenue
$26.3M
All property tax collected
FY2025 Public Safety Cost
$36.7M
↑ $10.4M more than ad valorem collected
Public Safety Share of Budget
59%
FY2025 actual
Public Safety Employees (FY2025 actual)
239
↑ 29 positions since FY2018
Ad valorem (property tax) revenue vs. public safety expenditures — FY2017 through FY2026
Public safety costs exceed all property tax revenue collected in every single year from FY2017 through FY2026. In FY2025, the gap was $10.4M ($36.7M public safety vs. $26.3M ad valorem).
Ad valorem (property tax) revenue
Law enforcement + fire control expenditure
Public safety staffing — FY2017 through FY2026 (budget)
FY2017–FY2025 actuals; FY2026 adopted budget (Source: FTEF)
Law enforcement officers
Firefighters & officers
Civilian staff
Property tax per capita vs. public safety cost per capita
What each resident pays in property taxes vs. what public safety costs per resident. In FY2026, ad valorem per resident reaches $570 while public safety cost per resident is $724 — a gap of $154 per resident.
Property tax per resident
Public safety cost per resident
Your Tax Dollar: Winter Garden Is Only One Piece
When you pay your annual property tax bill, only a portion goes to the City of Winter Garden. The majority is collected by the School Board and Orange County for their own services. Here is exactly how the FY2026 adopted millage rate breaks down among taxing authorities.
FY2026 millage rate breakdown — total 16.2943 mills
Of every $1 you pay in property tax, Winter Garden receives approximately 30 cents.
| Taxing Authority | Millage Rate | % of Total |
|---|
| School Board | 6.449 | 39.6% |
| Orange County | 4.4347 | 27.2% |
| City of Winter Garden | 4.8565 | 29.8% |
| Special Districts | 0.5541 | 3.4% |
| Total | 16.2943 | 100% |
Example: On a $350,000 home with a $25,000 homestead exemption, your total annual property tax would be approximately $5,303. Of that, the City of Winter Garden receives approximately $1,576 per year — about $131 per month — to fund police protection, fire rescue, roads, parks, code enforcement, planning, and all city services for a community of over 52,000 residents.
Regional Comparisons
Two key metrics demonstrate Winter Garden's fiscal efficiency: the City maintains one of the lowest property tax millage rates among neighboring cities while also employing fewer staff per 1,000 residents than every peer municipality examined — delivering essential services at a lower tax and staffing cost than comparable Florida cities.
FY2026 Millage rate comparison — Winter Garden vs. neighboring cities
City of Winter Garden levies 4.8565 mills — the second-lowest rate among seven neighboring Orange County and Central Florida municipalities. Lower millage rates mean lower property tax bills for residents and businesses at the same assessed value.
Winter Garden (4.8565)
Peer cities
Millage rate snapshot
Winter Garden rate
4.8565
mills (FY2026)
Peer city average
5.59
mills
Savings vs. average
0.73
mills below avg.
For a home with a taxable value of $300,000, Winter Garden's rate means approximately $219 less per year in city property taxes compared to the peer group average — while still funding full public safety, parks, roads, and all city services.
Rate stability — FY2019 through FY2024
Years held flat
6
consecutive years at 4.50
FY2026 adjustment
+0.36
mills (first change since FY2019)
The city held its millage rate at 4.50 mills for six consecutive fiscal years (FY2019–FY2024) even as the community grew rapidly and service demands increased. The FY2026 adjustment to 4.8565 mills reflects the public safety investments needed to serve a growing city, while still remaining competitive among peer municipalities.
FY2025 full-time equivalent employees per 1,000 residents — Winter Garden vs. peer cities
Winter Garden employs just 7.64 FTE staff per 1,000 residents — the lowest ratio of all 18 peer cities examined and well below the group average of 11.49. Fewer employees per resident means the City delivers its full range of services at a lower relative staffing cost than comparable Florida municipalities.
Winter Garden (7.64)
Peer cities
Peer average (11.49)
Staffing efficiency
Winter Garden
7.64
FTE per 1,000 residents
Peer average
11.49
FTE per 1,000 residents
Rank
#1
Most efficient (lowest ratio)
If Winter Garden staffed at the peer average of 11.49 FTE per 1,000 residents, it would employ approximately 553 FTE instead of its current 398 — an increase of 155 positions. This lean staffing model reflects efficient service delivery and disciplined workforce management.
What this means for taxpayers
Taken together, Winter Garden's low millage rate and lean staffing model are not accidental — they reflect deliberate policy choices by the City Commission to keep tax burdens competitive while maintaining service quality.
The city continues to grow faster than nearly any other municipality in Central Florida. Maintaining these efficiency benchmarks as the population expands — while funding the roads, parks, public safety, and infrastructure that growth demands — is the central challenge the FY2026 and FY2027 budgets are designed to meet.
Financial Health & Community Context
Winter Garden maintains strong reserves and keeps its workforce lean relative to its size. The unassigned General Fund balance was $10.4M at September 30, 2025 (16.6% of GF expenditures), below the City's 19% target but reflecting major capital and infrastructure investments in FY2025. The city targets restoring reserves to 19% by FY2027 per its long-term forecast — not overspending.
Unassigned General Fund balance & % of expenditures — FY2017 through FY2025
Bars show the unassigned GF balance ($M, left axis). The line shows the balance as a percentage of General Fund expenditures (right axis). The dashed line marks the City's 19% target unassigned General Fund balance. For reference, the GFOA best practice is 16.7%, which is two months of operating expenditures.
Unassigned balance ($M)
% of expenditures (line)
19% target
Millage rate — 6 years of stability
4.50 mills
Held steady at 4.50 mills for 6 consecutive years (FY2019–FY2024) even as property values, population, and service demands grew significantly. First adjusted in FY2026 to 4.8565 mills.
Unassigned reserves
$10.4M 16.6%
FY2025 unassigned General Fund balance as a percentage of General Fund expenditures. The city targets 19%; the GFOA minimum best practice is 16.7% (two months of operating expenses).
Local unemployment
3.0%
FY2024 local unemployment was 3.0%, reflecting a thriving economy that generates the tax base supporting city services.
Bottom line for Winter Garden taxpayers
Revenue growth is driven by a growing, thriving community — not wasteful spending. Every dollar of property tax collected is entirely consumed by public safety costs alone — and then some: the FY2025 gap between public safety spending ($36.7M) and ad valorem revenue ($26.3M) was $10.4 million.
Winter Garden's FY2026 millage rate of 4.8565 mills is the second-lowest among seven regional peers, and its staffing ratio of 7.64 FTE per 1,000 residents is the lowest of 18 peer Florida cities examined — delivering full city services at a lower relative tax burden and staffing cost than comparable communities.
The unassigned General Fund balance of 16.6% of GF expenditures in FY2025 reflects major capital investment in the community's future. The city's long-term forecast projects a return to its 19% reserve target by FY2027.