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 2024 - 2025; Incorporating Recitals; Providing for Conflicts; Providing for Severability; and Providing an Effective Date.
Recommended Action
Adoption of Resolution No. 2024-R-28 establishing North Port Fire Rescue District Not-to-Exceed Non-Ad Valorem assessment rates for fiscal year 2024-2025.
Background Information
Pursuant to Section 66, Article II of the Code of the City of North Port, the Governing Body (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 Service (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 FY 2023 for FY 2024 and future rates. The proposed rates are consistent with the recommendations of the study and re-allocation as adjusted to fund the operations of the Fire Rescue District.
Resolution No. 2024-R-28 establishes Not-To-Exceed Non-Ad Valorem Assessment Rates for the Fiscal Year 2024-2025 as found in the table in Section 2.01. Fire Rescue is proposing a Tier 1 rate of $171.82 and a Tier 2 rate of $2.78. This would increase the cost of an average single-family home by $12.92 over Fiscal Year 2023-2024 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 $18,925,045. That figure is based on the sum of: (1) the total billed assessment from FY 2024-2025, (2) parcel growth projected at 1.6%, (3) building value decrease projected at -1.9%, and (4) the proposed rates. The projected net collected will be $18,262,668 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.
The City Attorney advises the document is legally correct as to form.
Strategic Plan
Public Safety
Good Governance
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 2024-25, at a payment rate of 96.5%, is $18,262,668.
Procurement
Not applicable.
Attachments:
1. Resolution No. 2024-R-28
Prepared by: Deanna Marshall, Business Manager
Department Director: Scott Titus, Fire Chief