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 2025-2026; Providing for Findings; Providing for Conflicts; Providing for Severability; and Providing an Effective Date.
Recommended Action
Option 1: Approve Resolution No. 2025-R-51 as presented.
City Commission Options
Option 1: Approve Resolution No. 2025-R-51 as presented.
• Pros: Ensures financial sustainability. The 10% rate increase will help maintain the financial health of the Solid Waste District by generating sufficient revenue to support ongoing service operations and capital improvement projects. This aligns with the findings of professional rate consulting and addresses current and anticipated infrastructure needs as the City grows.
• Cons: Raising assessment rates, even incrementally, may pose financial strain on residents and property owners, particularly those on fixed or limited incomes.
Option 2: Deny Resolution No. 2025-R-51
• Pros: No change to the current financial impact of the Solid Waste District Assessment on property owners.
• Cons: Funding shortfall for critical capital asset and operational needs. Without the additional revenue requested, the District may lack sufficient funds to properly provide Solid Waste services with adequate equipment, vehicles, and staff, leading to service degradation and level of service changes. Delaying incremental increases now may result in the need for larger assessment increases in future years to maintain the level of service expected by City residents, which could be more difficult for residents to absorb.
Background Information
Pursuant to Section 66-87 of the Code of the City of North Port, Florida, the City Commission of the City of North Port, Florida, serves as the Governing Body of the Solid Waste District.
Sections 66-88 of the Code of the City of North Port, Florida, states that the Governing Body shall have the duty, right, power, and authority to levy and collect special assessments against all non-exempted benefited property within its territorial boundaries to provide funds for the District. In addition, item 15 of Section 66-88 (a) requires a review of the assessment methodology and rates at least once every four years.
In 2022, the Department of Public Works contracted Kessler Consulting, 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 Governing Body of the Solid Waste District Meeting on February 28, 2023, the City Commission, approved the final revisions to the Solid Waste District Comprehensive Residential and Commercial Rate Study completed by Kessler Consulting Inc.
During the Governing Body of the Solid Waste District Meeting on September 7, 2023, the City Commission, adopted the option to increase assessment rates up to a maximum of 10% per year to allow the District to react to future unforeseen circumstances without having to update the methodology, send first-class mail notices, and conduct special hearings.
The City Commission of the City of North Port, Florida, in its capacity as the Governing Body of the District, has the ability to increase rates for Fiscal Year 2025-2026 to maintain sufficient revenue to meet the District’s financial needs.
Accordingly, it is hereby requested that the Solid Waste District non-ad valorem assessment rates be established and confirmed to be $332.75 for each residential unit for Fiscal Year 2025-2026.
|
Description |
Fiscal Year 2024-2025 |
Fiscal Year 2025-2026 |
|
Cost per residence |
$302.50 |
$332.75 |
The annual assessments shall be placed on the annual ad valorem property tax bill of the assessed property and shall be 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. 2025-R-51 has been reviewed by the Interim City Attorney and is legally correct as to form.
Strategic Plan Pillar
Good Governance
Financial Impact
The anticipated net revenue from the Solid Waste District non-ad valorem assessments for Fiscal Year 2025-2026 from 40,802 residential properties consisting of 44,070 residential units is $14,698,470.00.
Procurement
Not applicable.
Attachments:
1. Resolution No. 2025-R-51
2. February 28, 2023 Meeting Minutes
3. September 7, 2023 Meeting Minutes
Prepared by: Garrett Woods, CPWP-M, Senior Business Manager
Department Director: Chuck Speake, Public Works Director