TO: Honorable Mayor & Members of the North Port Commission
FROM: A. Jerome Fletcher II, ICMA-CM, MPA, City Manager
TITLE: A Resolution of the City Commission of the City of North Port, Florida, as the Governing Body of the North Port Fire Rescue District, Establishing Not-to-Exceed Non-Ad Valorem Assessment Rates for the North Port Fire Rescue District for Fiscal Year 2025 - 2026; Incorporating Recitals; Providing for Conflicts; Providing for Severability; and Providing and Effective Date.
Recommended Action
Adoption of Resolution No. 2025-R-43 establishing North Port Fire Rescue District Not-to-Exceed Non-Ad Valorem assessment rates for fiscal year 2025-2026.
Background Information
Pursuant to Section 66, Article II of the Code of the City of North Port, Florida, the Governing Body (City Commission) shall have the duty, right, power and authority to levy by Resolution and collect special assessments against all non-exempted benefited property within its territorial bounds in order to provide funds for the purpose of Fire Rescue and First Responder responsibility at the North Port Fire Rescue District.
Non-Ad Valorem assessments cannot be used to fund the operations of an Emergency Medical Services (EMS) system. In the City of North Port all expenses associated with EMS are funded by Ad Valorem taxes and are found in the General Fund Budget.
The Fire Rescue District Rate Study and Recommendations were adopted by the City Commission in 2014 and have been revisited and approved annually. A re-allocation was completed in Fiscal Year 2022-2023 for Fiscal Year 2023-2024 and future rates. The proposed rates for Fiscal Year 2025-2026 are consistent with the recommendations of the Fire Rescue District Rate Study and re-allocation as adjusted to fund the operations of the Fire Rescue District.
Resolution No. 2025-R-43 establishes Not-to-Exceed Non-Ad Valorem Assessment Rates for the Fiscal Year 2025-2026 as found in the table in Section 2.01. The Fire Rescue District is proposing a Tier 1 rate of $189.00 and a Tier 2 rate of $3.06. Based on an average single-family home with a structure value of $255,000, this would increase the cost by $34.00 over Fiscal Year 2024-2025 rates. The actual final adopted rate will occur in September as part of the budget approval process. The adopted rate may be lower than the Not-to-Exceed rate based upon the budget process.
The projected total assessment is $21,114,180. That figure is based on the sum of the following:
1. The total billed assessment from FY 2025-2026
2. Parcel growth projected at .5%
3. Building value projected at 1%
4. The proposed not-to-exceed rate.
The projected net collected will be $20,375,180 based on an assumption of a 96.5% rate of assessment payments.
Previously approved discretionary exemptions at the direction of the City Commission will remain.
Resolution 2025-R-43 has been reviewed by the Interim City Attorney and is legally correct as to form.
Strategic Plan
Safe Community
Financial Impact
The Not-to-Exceed rate will increase Non-Ad Valorem assessments at the proposed rate. The projected net assessment revenue budgeted for Fiscal Year 2025-2026, at a payment rate of 96.5%, is $20,375,184.
Procurement
Not applicable
Attachments:
1. Resolution No. 2025-R-43
Prepared by: Deanna Marshall, Business Manager
Department Director: Scott Titus, Fire Chief