The Escambia Children’s Trust Board of Directors meets tomorrow to discuss a new proposed interlocal agreement between the Trust and the Board of County Commissioners. The agreement allows the Children’s Trust to be exempted from contributing TIF funds to Community Redevelopment Agencies (CRAs), with those funds instead being redirected to county youth programs that align with the Trust’s mission of serving children. Read Trust_CRA Interlocal.
- And the good news: Escambia County Commission Chair Mike Kohler likes it.
Financial Terms
By Aug. 1, the County will receive a total of $1,185,841.18 from the Trust, allocated as follows:
– Tax Year 2021: $327,974.00
– Tax Year 2022: $362,710.00
– Tax Year 2024: $495,157.18
For Tax Year 2025 and beyond, the County will invoice the Trust for equivalent amounts if exemptions are granted.
Timeline and Structure
- Term: Runs until Sept. 30, 2026
- Retroactive: Covers tax years 2021, 2022, and 2024
- Future: Provides framework for 2025 and subsequent years
- Renewable: Agreement can be renewed after evaluation by Aug. 31, 2026
“We have tried to make sure we captured everything that was discussed at the May commission meeting,” said Trust Executive Director Lindsey Cannon. “We wanted them to use those dollars for any youth services, not just the summer youth employment program.”
- Commission Chair Kohler said that the proposed agreement “looks workable,” and the county staff is reviewing the document. “If they agree to the full four years (2021, 2022, 2024 and 2025), which it sounds like they’re going to, then I’ll stand down because that was the deal.”
County Obligations
The County must use all payments for children’s services, including preventive care, treatment, rehabilitation, research, and coordination with other child-focused agencies. They must also provide quarterly reports to the Trust on expenditures and outcomes.
- Bottom Line: This agreement resolves past TIF payment disputes while establishing an ongoing mechanism to redirect tax increment funds from general redevelopment to youth-specific programs, ensuring the Children’s Trust’s resources directly benefit Escambia County’s children as intended by its statutory mandate.
Background
A heated conflict between the Escambia Children’s Trust (ECT) and Escambia County Commission has been escalating since late 2023. It centers on whether the voter-approved children’s services entity should contribute tax increment revenues to Community Redevelopment Agency (CRA) districts.
The dispute began when ECT was found to owe over $1 million in CRA contributions for 2021-2023. While the county waived penalties and interest, commissioners demanded full payment of $1,134,025, arguing these funds should support infrastructure projects like security cameras and sidewalks in low-income areas.
ECT has only partially complied, paying $443,341 for 2023 while refusing the remaining $690,684 for earlier years. The Trust argues its voter-approved mandate requires funds go directly to children’s programs, not general infrastructure.
The conflict reached a dramatic peak in May 2025 when Commission Chair Mike Kohler suggested putting the Children’s Trust back on the ballot, questioning whether voters still support the tax-funded entity. County Attorney Alison Rogers outlined three ways to potentially dissolve the Trust, including a voter referendum.