The commission’s approval of the final budget for the fiscal year beginning October 1, 2025, marked a step in the town’s financial planning. The budget, totaling $32,241,42 across various funds, including the general fund, discretionary sales tax, building fund, and water and sewer fund, was adopted without public comment or commissioner objections. The Town Manager ensured the accuracy and compliance of all related advertisements, highlighting the thoroughness of the process. The fiscal agenda also included setting a final millage rate of 3.4159 mills for the town’s general operating funds, a 7.12% increase from the computed rollback rate. This decision, like the budget, passed unanimously without any public or commissioner dissent.

The commission also made strides in operational efficiency by ratifying a new collective bargaining agreement with the Palm Beach County Police Benevolent Association. The agreement, effective from October 1, 2025, to September 30, 2028, includes adjustments to the police salary table to maintain market competitiveness, a recognition of a missed holiday, and provisions for the police chief to have more recruitment and vehicle assignment flexibility. The process was described as smooth, with cooperative union engagement and no legal fees incurred. The ratification again passed without public opposition.

In a move to enhance fiscal responsibility, the commission adopted Resolution 2025-025, amending the town’s fund balance policy to establish a fire rescue sinking fund and a public safety capital project sinking fund. This resolution aims to allocate $2 million for future capital projects, such as a marine facility and fire annex, and $750,000 for fire rescue equipment replacements. By earmarking these funds, the commission seeks to ensure financial transparency and prevent reallocations for unrelated expenses. The distinction between sinking funds and restricted funds was clarified, allowing for flexibility through future budget amendments, particularly in emergency situations like hurricanes.

The meeting also addressed interlocal cooperation with neighboring municipalities. The commission approved an agreement with the town of Manalapan to provide code enforcement services temporarily. The arrangement allows Highland Beach’s code enforcement officer to assist Manalapan as needed, with compensation strictly covering the officer’s time. Concerns about potential complications from cross-jurisdictional enforcement were allayed by confirming a 30-day exit clause and ensuring similar hearing processes in both towns.

The Town Manager reported on the town’s sound financial status as it enters audit season, despite potential complications from legislative tax proposals. Proposed changes include a 5% real estate tax on property transfers and an additional sales tax on hotel rooms. These proposals, viewed as complex and potentially confusing, could impact local government operations and revenue streams. The manager emphasized the need for legislative clarity and support, particularly in navigating home rule constraints and communicating changes to the electorate.