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 Solid Waste District, Adopting, Certifying, and Confirming the Non-Ad Valorem Assessment Rates and Adopting and Certifying the Non-Ad Valorem Assessment Roll for the North Port Solid Waste District for Fiscal Year 2026-2027; Providing for Findings, Providing for Conflicts; Providing for Severability; and Providing an Effective Date.
Recommended Action
Option 1: Approve Resolution No. 2026-R-52 to adopt no increase in the base residential assessment per unit, a one-time increase developed per unit rate of $128.01, and a one-time increase vacant per density unit of $150.49 for the non-ad valorem assessment rate for the North Port Solid Waste District for Fiscal Year 2026-2027.
City Commission Options
Option 1: Approve Resolution No. 2026-R-52 to adopt no increase in the base residential assessment per unit, a one-time increase developed per unit rate of $128.01, and a one-time increase vacant per density unit of $150.49 for the non-ad valorem assessment rate for the North Port Solid Waste District for Fiscal Year 2026-2027.
• Pros: Supports the Solid Waste District’s financial capacity to fund maintenance, operations, and planned capital improvements and provides one-time revenue to support construction of the planned Solid Waste transfer station while maintaining the recurring residential service assessment at $332.75 for Fiscal Year 2026-2027. The assessment approach is based on the methodology approved by the Solid Waste District Governing Body during the Solid Waste District Governing Body Meeting on February 24, 2026.
• Cons: Raising assessment rates may pose financial strain on residents and property owners, particularly those on fixed or limited incomes.
Option 2: Deny Resolution No. 2026-R-52 and adopt a lower assessment rate than proposed.
• Pros: The potential financial strain on property owners would be lessened.
• Cons: Denial would eliminate the proposed one-time assessment revenue designated for the transfer-station project and would require the Solid Waste District to identify alternative funding; defer project expenditures; revise the project scope; or consider future assessment adjustments.
Background Information
Chapter 66, Article IV of the Code of the City of North Port, Florida, establishes the Solid Waste District and outlines the District’s authority to levy and collect non-ad valorem assessments in order to provide funds to support the purpose of the District. Section 66-88 requires that methodology and rates be reviewed at least once every four years.
In 2025, the Department of Public Works contracted Stantec Consulting Services, Inc., to complete an evaluation of current and anticipated growth and market conditions to refine the methodology, allocation, sufficiency, rates, and future projections for the Solid Waste District Assessment Fee.
During the Solid Waste District Governing Body Meeting on February 24, 2026, the Governing Body approved the Solid Waste District Comprehensive Methodology Study prepared by Stantec Consulting Services, Inc. The action approved the assessment methodology but did not adopt the final Fiscal Year 2026-2027 assessment rates.
During the Solid Waste District Governing Body Meeting on June 23, 2026, the Governing Body adopted Resolution No. 2026-R-24, establishing not-to-exceed Fiscal Year 2026-2027 assessment rates of $460.76 per existing or developed residential unit and $150.49 per future or vacant residential density unit. That action established maximum rates for notice purposes and did not constitute final adoption of the assessments.
The proposed Fiscal Year 2026-2027 non-ad valorem assessment rates are as follows:
|
Assessment Component - Existing/Developed |
Fiscal Year 2025-2026 Adopted |
Fiscal Year 2026-2027 Not-to-Exceed |
Fiscal Year 2026-2027 Proposed |
|
Base Residential Assessment Per Unit |
$332.75 |
$332.75 |
$332.75 |
|
One Time Increase Developed Per Unit |
$0.00 |
$128.01 |
$128.01 |
|
Total Assessment |
$332.75 |
$460.76 |
$460.76 |
|
Assessment Component - Future/Vacant |
Fiscal Year 2025-2026 Adopted |
Fiscal Year 2026-2027 Not-to-Exceed |
Fiscal Year 2026-2027 Proposed |
|
One Time Increase Vacant Per Density Unit |
$0.00 |
$150.49 |
$150.49 |
|
Total Assessment |
$0 |
$150.49 |
$150.49 |
For Fiscal Year 2026-2027, the recurring base residential assessment will remain $332.75 per existing dwelling unit. Resolution No. 2026-R-52 proposes a one-time assessment of $128.01 per existing dwelling unit to support construction of the planned Solid Waste Transfer Station, resulting in a total Fiscal Year 2026-2027 assessment of $460.76 per existing dwelling unit. Resolution No. 2026-R-52 also proposes a one-time assessment of $150.49 per future or vacant residential density unit to support construction of the planned Solid Waste Transfer Station.
The Stantec Study includes projected future rate adjustments for financial planning purposes. Any future rate adjustment will be presented annually to the Solid Waste District Governing Body for consideration and will not take effect unless adopted by Resolution.
Pursuant to Section 66-92 of the Code of the City of North Port, Florida, and Florida Statutes Sections 197.3632 and 197.3635, the annual assessments shall be placed on the annual ad valorem property tax bill of the assessed property and collected by the Tax Collector of Sarasota County. The Governing Body shall certify the non-ad valorem special assessment roll on compatible electronic medium to the Tax Collector in and for the County of Sarasota pursuant to Florida Statutes Section 197.3632(5) on or before September 15 of each year.
Resolution No. 2026-R-52 has been reviewed by the City Attorney and is legally correct as to form.
Resolution No. 2026-R-52 was provided to the City Clerk’s Office on August 17, 2026, for signature subject to City Commission approval.
Strategic Plan Pillar
Infrastructure & Facilities Integrity
Financial Impact
The North Port Solid Waste District Non-Ad Valorem Assessment rates will result in an anticipated gross revenue of $25,310,653.00 to account 120-0000-343.40-20. Of the $25,310,653.00, the anticipated revenue from the one-time assessment is $9,790,194.00.
Procurement
Not Applicable.
Attachments:
1. Resolution No. 2026-R-52
2. February 24, 2026 Meeting Minutes
3. Approved Solid Waste Methodology
4. Opposition - Formal Objections
Prepared by: Garrett Woods, CPWP-M, Senior Business Manager
Department Director: Chuck Speake, Public Works Director