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, Adopting, Certifying, and Confirming the Non-Ad Valorem Assessment Rates and Adopting and Certifying the Non-Ad Valorem Assessment Roll for the North Port Fire Rescue District for Fiscal Year 2025 - 2026; Providing for Findings; Providing for Conflict; Providing for Severability; and Providing an Effective Date.
Recommended Action
Option 1: Approve Resolution No. 2025-R-53 as presented.
City Commission Options
Option 1: Approve Resolution No. 2025-R-53 to adopt a 9% increase to the Non-Ad Valorem Assessment Rate for North Port Fire Rescue District for Fiscal Year 2025-2026.
• Pros: Provides essential revenue to support the critical operational and capital needs of the Fire Rescue District. This funding ensures continued service delivery, maintains public safety standards, and supports the City's strategic goal of fostering a safe community.
• Cons: Increases the financial obligation for property owners, which may be a concern for some residents and businesses.
Option 2: Deny Resolution No. 2025-R-53 and adopt a higher assessment rate than proposed.
• Pros: Provides potential for greater rate flexibility in future years with increased financial security.
• Cons: Increases the financial obligation for property owners, which may be a concern for some residents and businesses.
Option 3: Deny Resolution No. 2025-R-53 and adopt a lesser assessment rate than proposed.
• Pros: Reduce the short-term financial impact on property owners for Fiscal Year 2025-2026.
• Cons: Likely results in insufficient funding to meet operational and service demands. Underfunding the Fire Rescue District in the short term would delay necessary investments in staffing, equipment, and infrastructure. leading to higher assessment rate increases in future years to catch up with unmet needs and rising costs. Could drive rates higher than the threshold which would require added costs and process for public mailings and meetings.
Background Information
Pursuant to Section 66 Article II of the Code of the City of North Port, Florida, the governing body shall have the duty, right, power and authority to levy, by resolution, and collect non-ad-valorem assessments against all real property specially benefited within its territorial bounds, in order to provide funds for the purpose of said District. The furnishing of Fire Rescue service, in accordance with the purposes of the District area, is hereby declared to be beneficial to all real properties within the territorial bounds of the District. The cost of providing Fire Rescue service within the District is commensurate with the special benefit provided to all real properties within the District.
Non-Ad Valorem assessments cannot be used to fund the operations of an Emergency Medical System (EMS). In the City of North Port all expenses associated with EMS are found in the General Fund Budget.
The assessment rate to be adopted through this Resolution reflects a 9% change in Tier 1 and a 9% change in Tier 2 from the Fiscal Year 2024-2025 rates. The District’s fire assessment program is supported by a cost apportionment methodology that results in assessment rates that are proportional to the special benefit received from fire protection service provided by the District.
Previously approved discretionary exemptions at the direction of the City Commission will remain.
Resolution No. 2025-R-53 has been reviewed by the Interim City Attorney and is legally correct as to form.
Strategic Plan Pillar
Safe Community
Financial Impact
The anticipated net revenue from the North Port Fire Rescue District non-ad valorem assessments for Fiscal Year 2025-2026 is $20,260,760.
Procurement
Attachments:
1. Resolution No. 2025-R-53
Prepared by: Deanna Marshall, Senior Business Manager
Department Director: Scott Titus, Fire Chief