State CFO Confirmed: "The Worst in Florida"
$200 Million
That's how much more Flagler County collected in property tax
than population growth and inflation justified over the past decade.
On March 3, 2026, we sent this independent analysis directly to CFO Blaise Ingoglia and his staff.
On March 26, he held a press conference confirming our findings — calling Flagler County
"the worst I have ever seen in the state of Florida."
Read the Findings
CONFIRMED We filed. He confirmed. Now what? Where do your officials stand? View the Accountability Scorecard →

The Finding — Confirmed by the State

Our independent analysis — filed with the CFO on March 3rd, confirmed 23 days later.

March 3, 2026: We emailed this complete analysis to CFO Ingoglia and his staff — five attachments, months of independent research.
March 26, 2026: The CFO held a press conference in Palm Coast and called Flagler County "the worst I have ever seen in the state of Florida."

In fiscal year 2015–16, Flagler County collected $55.6 million in property tax revenue across all funds. Over the next decade, the county's population grew by 31%, and inflation (CPI-U South) increased by 32%. Together, these factors justify a 73% increase in revenue.

Actual property tax revenue increased 153% — to $141 million. That's 2.09 times the justified rate.

Population Growth
+31%
Inflation (CPI-U South)
+32%
Justified Revenue Growth
+73%
Actual Revenue Growth
+153%
This year alone, the gap between justified and actual revenue is $44.6 million.
That gap grew each year as revenue outpaced what was needed. Over a decade,
the cumulative excess totals approximately $200 million.

WE FILED IT. HE CONFIRMED IT. BUT HE ONLY TOLD PART OF THE STORY. On March 3, 2026, we emailed CFO Ingoglia and his entire staff our complete analysis — five attachments, months of research. On March 26, he held a press conference in Palm Coast and called Flagler County "the worst" in the state. His 5-year review found $59 million. Our 10-year analysis shows $200 million. He did not address the nearly $100 million in reserves, the proposed new taxes on residents, or the statutory compliance questions we raised. We provided the full picture. The press conference only covered a fraction of it.

The county now holds nearly $100 million in reserves — up from $40 million a decade ago. The largest single reserve — $34.5 million labeled "Designated for Future Use" — has no project attached, no drawdown trigger, and grows automatically each year. Meanwhile, the county has proposed a brand new special assessment tax (MSBU) on barrier island residents for beach renourishment — asking taxpayers to pay even more while sitting on these reserves.

They overtaxed us by $200 million. They hoarded nearly $100 million. They let the beaches erode. And then they asked us to pay more.

All data comes from the county's own published budget documents: population from Budget Page 80 (BEBR/Census), CPI from Budget Page 95 (BLS South Region), property tax from each year's adopted budget.

Download the Full Budget Analysis (Excel) →

All source data from county's own budget documents · Every formula visible · Check our math.

The Beach Crisis

The only coastal county in Florida without a plan.

Flagler County's 18-mile shoreline requires approximately $12 million per year for sand nourishment, dune restoration, and maintenance. The U.S. Army Corps of Engineers has a 50-year agreement for Flagler Beach — but continuing requires a local cost match. Without sustained local funding, the federal partnership dies.

While sitting on nearly $100 million in reserves, the county has proposed new taxes to fund this: a half-cent sales tax (stalled) and a special assessment (MSBU) on barrier island residents. The special assessment singles out approximately 10% of the population — who already contribute 30% of county property tax revenue — to pay for an asset the entire county uses. Cell tower data shows 4 out of 5 beach visitors come from Palm Coast, not the barrier island.

The county collected $200 million in excess taxes. They're sitting on $98 million in reserves. And their solution is to tax us more. Beach management costs $12 million per year — that's less than 27% of what the county over-collects in a single year.

Florida House Bill 1297, currently moving through the Legislature, would authorize the state to require coastal local governments to develop funded beach management plans. Flagler County needs to get ahead of this law — not be dragged into compliance after it passes.

The Plan: Accountability Before New Taxes

A clear, escalating plan that prioritizes fiscal responsibility.

Present the Evidence. Demand Action. ✓ COMPLETED
On March 3, 2026, we delivered the complete analysis directly to CFO Ingoglia and his staff — including a 270+ formula spreadsheet, reserve analysis, AG referral letter, and MSBU assessment study. We also filed with the Florida Attorney General. The findings have been presented publicly and are available on this website. The demand remains: fund beach management from existing revenue. The county is collecting $44.6 million above justified levels this year alone. Beach management costs $12 million. Stop asking for new taxes while sitting on $98 million in reserves.
Independent Audit by the State CFO ✓ CONFIRMED
After six months of outreach and a formal filing on March 3rd, CFO Blaise Ingoglia held a press conference in Palm Coast on March 26, 2026 — 23 days after receiving our analysis. He confirmed Flagler County is the worst he's reviewed in the state, with a 119.2% budget increase. His 5-year review found $59 million. Our 10-year analysis shows $200 million. The CFO's review did not address the reserves, the proposed new taxes, or the statutory compliance questions we raised. The full story remains untold.
3
Fund the Beach — No New Taxes
Deploy $25–40 million from excess reserves for beach management while maintaining reserves above national standards. Dedicate a portion of annual property tax growth. Maximize Tourist Development Tax allocation. These existing resources can fund the beach for years.
4
Trump County Exploratory Committee
We are requesting the Florida Legislature establish a committee to evaluate whether barrier island communities across three counties would be better served by a dedicated coastal county. Three counties have collectively failed to manage 60 miles of coastline while overtaxing barrier island residents. That governance question deserves a serious answer.
5
Only Then: A Tax Referendum — With Conditions
Only after every previous step has been exhausted should new taxes be considered. And only with conditions: 100% legally dedicated to beach management, an independent oversight board, a sunset clause, and a simultaneous reduction in excess reserves.

Accountability Scorecard

Where do your elected officials stand on fiscal transparency and beach protection?

We've asked every elected official and major candidate at the local and state level three simple questions: (1) Do you support funding Flagler County beach management from existing revenue? (2) Do you support an independent FAFO audit of Flagler County? (3) Do you support a legislative study of dedicated barrier island governance? Their answers — or silence — are recorded here.

Legend

● Supports ● Awaiting Response ● Opposes ● No Position / Declined

Flagler County Commission

Andy Dance — Chair, District 1 (R)
● Awaiting Response
Greg Hansen — District 2 (R) · Not seeking reelection
● Awaiting Response
Greg Feldman — D2 Candidate (R)
● Awaiting Response
Raymond Royer — D2 Candidate (I)
● Awaiting Response
Kim Carney — District 3 (R)
● Awaiting Response
Leann Pennington — District 4 (R) · Running for reelection
● Awaiting Response
Pam Richardson — District 5 (R)
● Awaiting Response

Palm Coast City Council

Mike Norris — Mayor
● Awaiting Response
Ty Miller — District 1
● Awaiting Response
Theresa Carli Pontieri — Vice Mayor, District 2 · Running for County Commission D2
● Awaiting Response
Antonio Amaral Jr. — D2 Candidate
● Awaiting Response
Jeani Duarte — D2 Candidate
● Awaiting Response
David Sullivan — District 3
● Awaiting Response
Ray Stevens — D3 Candidate · Former Council Member
● Awaiting Response
Charles Gambaro Jr. — District 4 · Also running for U.S. House FL-6
● Awaiting Response
Dylana Galery — D4 Candidate
● Awaiting Response
Darlene Shelley — D4 Candidate
● Awaiting Response

Flagler Beach City Commission

Mayor Patti King
● Awaiting Response
Eric Cooley
● Awaiting Response
James Sherman
● Awaiting Response
Scott Spradley — Commissioner (Elected March 2026)
● Awaiting Response
R.J. Santore III — Commissioner (Elected March 2026)
● Awaiting Response

Spradley and Santore elected March 2026

Bunnell City Commission

Mayor Catherine Robinson
● Awaiting Response
Pete Young
● Awaiting Response
John Rogers
● Awaiting Response
David Atkinson
● Awaiting Response
Dean Sechrist
● Awaiting Response

Flagler County School Board

District 1 — Vacant
● Seat Vacant
Will Furry — District 2
● Awaiting Response
Janie Ruddy — District 3
● Awaiting Response
Christy Chong — District 4
● Awaiting Response
Lauren Ramirez — District 5
● Awaiting Response

State Legislature — Flagler County Delegation

Sen. Tom Leek — FL Senate District 7 (R)
● Awaiting Response
Rep. Sam Greco — FL House District 19 (R)
● Awaiting Response

Florida Statewide Officials

Gov. Ron DeSantis — Governor (R)
● Awaiting Response
CFO Blaise Ingoglia — Chief Financial Officer (R) · Confirmed Flagler "worst in state" 3/26/26
● Audit Confirmed
AG James Uthmeier — Attorney General (R)
● Awaiting Response
Ag. Commissioner Wilton Simpson — Commissioner of Agriculture (R)
● Awaiting Response

2026 Governor's Race — Major Candidates

Rep. Byron Donalds — Republican · Trump-endorsed frontrunner
● Awaiting Response
Paul Renner — Republican · Former FL House Speaker
● Awaiting Response
Lt. Gov. Jay Collins — Republican
● Awaiting Response
James Fishback — Republican · CEO of Azoria
● Awaiting Response
David Jolly — Democrat · Former U.S. Representative
● Awaiting Response
Jerry Demings — Democrat · Orange County Mayor
● Awaiting Response

This scorecard will be updated as officials and candidates respond. If your elected representative hasn't taken a position, ask them why. Contact information for all offices is available through the Flagler County Supervisor of Elections.

Last updated: March 2026. Are you an elected official or candidate who wants to go on record? Contact us at [email protected].

About Jennifer Herold

A homeschool mom who did her homework.

Jennifer Herold
Founder, Protect Flagler's Beaches

Jennifer Herold is a native Floridian, homeschool educator, and taxpayer advocate living in The Hammock on Flagler County's barrier island. She holds a Doctorate of Occupational Therapy from the University of Toledo and a bachelor's degree from Bowling Green State University.

After a successful career in occupational therapy — specializing in pediatric and mental health settings — Jen made the decision to leave her practice and devote herself full-time to homeschooling her three children. She is a passionate special needs advocate, drawing on both her clinical expertise and her personal experience as a parent. She believes every family deserves the freedom to make the educational choices that are best for their children.

Jen was among the first in Ohio to endorse President Donald Trump during the 2016 primary and was an early Trump endorsee — supporting him while the state's own governor was still in the race.

In November 2025, Jen launched the Trump County initiative — a proposal to create Florida's 68th county from barrier island communities. In 2025-2026, she conducted an independent budget analysis revealing approximately $200 million in excess property tax collections over the past decade. She filed her findings with the Florida CFO and Attorney General. On March 26, 2026, the CFO confirmed her findings, calling Flagler County "the worst" he has seen in the state.

Jen is pro-life, pro-Second Amendment, and believes that government should be small enough, transparent enough, and accessible enough for any citizen to hold it accountable.

The Bigger Picture: Trump County

Three counties share 60 miles of barrier island coastline — and none of them manage it. We're proposing Florida's 68th county: a dedicated coastal government named for the President who proved government can be held accountable.

Learn About Trump County →

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