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 Road and Drainage District, Establishing Not-to-Exceed Non-Ad Valorem Assessment Rates for the North Port Road and Drainage District for Fiscal Year 2026-2027; Incorporating Recitals; Providing for Conflicts; Providing for Severability; and Providing an Effective Date.
Recommended Action
Option 1: Approve Resolution No. 2026-R-23 establishing Not-to-Exceed Non-Ad Valorem Assessment Rates for the North Port Road and Drainage District for Fiscal Year 2026-2027.
City Commission Options
Option 1: Approve Resolution No. 2026-R-23 establishing Not-to-Exceed Non-Ad Valorem Assessment Rates for the North Port Road and Drainage District for Fiscal Year 2026-2027.
• Pros: Provides the necessary funding to support Road and Drainage District operations and maintain current service levels while remaining consistent with the methodology previously adopted by the City Commission.
• Cons: Increases the potential assessment burden on property owners.
Option 1: Deny Resolution No. 2026-R-23 establishing Not-to-Exceed Non-Ad Valorem Assessment Rates for the North Port Road and Drainage District for Fiscal Year 2026-2027.
• Pros: Avoids a potential increase in Road and Drainage District non-ad valorem assessments for property owners.
• Cons: Would result in insufficient funding to support North Port Road and Drainage District operations and maintain current service levels. This would limit the City's ability to address increasing operational costs associated with growth, inflation, and service demands within the North Port Road and Drainage District.
Background Information
The Fiscal Year 2026-2027 proposed budget for the North Port Road and Drainage District proposes a change to the current Non-Ad Valorem Assessment rates. The City of North Port will provide this information to citizens through the Sarasota County Truth in Millage (TRIM) Notice of Proposed Property Taxes and notification to newly assessed parcels will be mailed directly.
During the Road and Drainage District Governing Body Meeting held on March 30, 2023, the City Commission approved the Road and Drainage District Fiscal Year (FY) 2024 Non-Ad Valorem Assessment Methodology Report dated February 28, 2023. The approved Methodology Report included non-ad valorem assessment rate increases of 25% in FY 2024, and 15% non-ad valorem assessment rate increases for both FY 2025 and FY 2026.
Resolution No. 2026-R-23 establishes Not-to-Exceed Non-Ad Valorem Assessment Rates for the North Port Road and Drainage District for Fiscal Year 2026-2027. The maximum assessment increase of 15% is based on the prior approved Methodology Report and in response to unforeseen circumstances. The actual final adopted rate will occur in September 2026 as part of the budget approval process. The adopted rate may be lower than the Not-to-Exceed rate.
The FY 2026-2027 Maximum Assessment Rates Per Unit by Service Component are as follows:
|
|
Current Year Rates (FY26) |
Proposed Rates (FY27) |
|
|
Administrative Services |
$ 8.07 |
$ 9.28 |
Per Parcel |
|
Base Road Services |
$ 18.83 |
$ 21.65 |
Per Road Equivalent Unit |
|
Enhanced Road Services |
$ 73.42 |
$ 84.43 |
Per Road Equivalent Unit |
|
Primary Drainage (Drainage I) |
$ 47.87 |
$ 55.05 |
Per Drainage Units (acreage based) |
|
Secondary Drainage (Drainage II) |
$ 36.69 |
$ 42.19 |
Per Drainage Units (acreage based) |
|
Tertiary Drainage (Drainage III) |
$ 106.21 |
$ 122.14 |
Per Drainage Units (acreage based) |
Properties with Contractual Agreements for exemption, previously approved by the City Commission, will continue with those exemptions.
Resolution No. 2026-R-23 has been reviewed by the City Attorney and is legally correct as to form.
Resolution No. 2026-R-23 was provided to the City Clerk’s Office on May 28, 2026, for signature, subject to City Commission approval.
Strategic Plan Pillar
Infrastructure & Facilities Integrity
Financial Impact
The North Port Road and Drainage District Not-to-Exceed Non-Ad Valorem Assessment rates will result in an anticipated gross revenue of $25,034,530.00 to account 107-0000-344.10-00, based on a 15% assessment increase. This represents an additional $3,265,370 in revenue compared to 0% rate increase scenario, which would generate an estimated $21,769,160 in gross revenue from Fiscal Year 2025-2026.
Procurement
Not applicable.
Attachments:
1. Resolution
2. March 30, 2023 Minutes
3. Approved Methodology
Prepared by: Garrett Woods, CPWP-M, Senior Business Manager
Department Director: Chuck Speake, Public Works Director