Loading...
The URL can be used to link to this page
Your browser does not support the video tag.
2016-08-23 III. A. Ex 1
Exhibit 1 RESOLUTION NO. 2016-07 Aug 23, 2016 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF OKEECHOBEE, FLORIDA, RELATING TO THE DELIVERY AND FUNDING OF FIRE PROTECTION SERVICES AND FACILITIES WITHIN THE CITY; DETERMINING THAT CERTAIN REAL PROPERTY IS SPECIALLY BENEFITED BY FIRE PROTECTION SERVICES AND FACILITIES; ESTABLISHING THE METHOD OF ASSESSING COSTS ASSOCIATED WITH FIRE PROTECTION SERVICES AGAINST REAL PROPERTY SPECIALLY BENEFITED THEREBY; ESTABLISHING OTHER TERMS AND CONDITIONS OF THE ASSESSMENTS; APPROVING THE FIRE PROTECTION SERVICES ASSESSMENT ROLL FOR FISCAL YEAR 2016-17; PROVIDING THE METHOD OF COLLECTION; PROVIDING FOR CONFLICT; PROVIDING FOR SEVERABILITY; AND PROVIDING AN EFFECTIVE DATE. NOW, THEREFORE, be it resolved before the City Council for the City of Okeechobee, Florida; presented at a duly advertised public meeting; and a passed by majority vote of the City Council; and properly executed by the Mayor or designee, as Chief Presiding Officer for the City: SECTION 1. AUTHORITY. This Resolution of the City of Okeechobee, Florida is adopted pursuant to Article Vill, Section 2 of the State Constitution, Sections 166.021, 166.041 and 197.3632, Florida Statutes, and other applicable provisions of law, and City Resolution No. 2016-05 (the "Initial Assessment Resolution"). SECTION 2. DEFINITIONS. This Resolution is the Final Assessment Resolution. All capitalized terms not otherwise defined in this Resolution shall have the meanings defined in the Initial Assessment Resolution. SECTION 3. FINDINGS. It is hereby ascertained, determined and declared as follows: (A) On July 19, 2016, the City Council adopted the Initial Assessment Resolution which provided for the funding of fire protection services and facilities through Fire Protection Services and Facilities Assessments and the method of assessing the cost of such services against the real property located within the City that will be specifically benefited thereby, established a public hearing to consider imposition of the Fire Protection Services and Facilities Assessments, directed preparation of the preliminary Fire Protection Services Assessment Roll for Fiscal Year 2016-17 and provision of the notices required by the Uniform Assessment Collection Act. (B) The Fire Protection Services Assessment Roll for Fiscal Year 2016-17 has heretofore been filed at the Office of the City Clerk in City Hall, 55 SE Third Avenue, Okeechobee, Florida, and made available for public inspection. (C) A public hearing on the Fire Protection Services and Facilities Assessments was duly held on August 23, 2016 and comments and objections of all interested persons have been heard and considered as required by law. Notice of such public hearing was provided in accordance with the Initial Assessment Resolution. (D) The Fire Protection Services and Facilities Assessments contemplated hereunder will be imposed by the City Council, not the Property Appraiser or Tax Collector. Any activity of the Property Appraiser or Tax Collector under the provisions of this Resolution shall be construed solely as ministerial. Resolution No. 2016-07 Page 1 of 5 (E) The Tax Parcels described in the Fire Protection Services Assessment Roll are hereby found to be specially benefited by the provision of fire protection services and facilities. Adoption of this Final Assessment Resolution constitutes a legislative determination that all Assessed Property derives a special benefit in a manner consistent with the legislative declarations, determinations and findings as set forth in the Initial Assessment Resolution from the fire protection services and facilities to be provided. (F) The benefits derived from the fire protection services and facilities funded. through the Fire Protection Services and Facilities Assessments exceed the amount of the Fire Protection Services and Facilities Assessments levied and imposed hereunder. The Fire Protection Services and Facilities Assessment for any Tax Parcel subject thereto does not exceed the proportional benefits that such Tax Parcel will receive compared to any other Tax Parcel. (G) The City Council hereby finds and determines that the Fire Protection. Services and Facilities Assessments to be imposed in accordance with this Resolution provide an equitable method of funding the provision of fire protection services and facilities by fairly and reasonably allocating the Fire Protection Services and Facilities Assessed Cost among specially benefited property. SECTION 4. ASSESSMENT METHODOLOGY. (A) The City Council has carefully considered the report prepared by Burton & Associates which was included in the record of the August 23, 2016, public hearing on the Fire Protection Services and Facilities Assessments and is incorporated herein. (B) The apportionment methodology described therein and based upon historic calls for service was utilized in preparation of the Fire Protection Services Assessment Roll and is hereby approved, adopted, ratified and confirmed as the methodology for apportioning the Fire Protection Services and Facilities Assessments. (C) The Fire Protection Services and Facilities Assessments to be assessed and apportioned among benefited parcels to generate the Fire Protection Services and Facilities Assessed Cost for Fiscal Year 2016-17 are hereby established as follows: Assessment Rates for Fiscal Year 2016-17 Property Use Demand Assessment Allocated Assessment Assessment Category Percentage Allocation Units Unit Per Unit (% of calls Residential 46.6% $243,637.00 2,054 $119.00 Non -Residential Square Parcel 9.2% $257,341.00 3,163,967 Foot $0.08 Per Vacant/Lot 4.2% $21,826.00 695 Vacant Lot $31.00 (D) For Fiscal Years commencing October 1, 2017 and thereafter, the maximum rates which may be used for preparation of the Assessment Roll without further notice are hereby established as follows: Assessment Rates for Fiscal Year 2017-18 and Beyond Property Use Category Assessment Unit Assessment Per Unit Residential Dwelling Unit $144.00 Non -Residential Parcels Square Foot $0.10 Vacant/Lot Per Vacant Lot $38.00 (E) The above rates of assessment are hereby approved. Fire Protection Services and Facilities Assessments for fire protection services, facilities and programs in the amounts set forth in the Fire Protection Services Assessment Roll, as herein approved, are hereby levied and imposed on all parcels of Assessed Property described in the Fire Protection Services Assessment Roll for Fiscal Year 2016-17. Resolution No. 2016-07 Page 2 of 5 (F) The City Administrator shall have the authority, at any time, upon his own initiative or in response to a petition from the owner of any Tax Parcel subject to a Fire Protection Services and Facilities Assessment, to reclassify Tax Parcels or correct or revise the number of assessment units attributed to Tax Parcels, based upon presentation of competent and substantial evidence (which may include Property Appraiser data, site inspection, aerial photographs, etc.), and correct any error in applying the apportionment method approved herein to any particular Tax Parcel not otherwise requiring the provision of notice pursuant to the Uniform Assessment Collection Act. Any such correction shall be considered valid ab initio and shall in no way affect the enforcement of the Fire Protection Services and Facilities Assessment imposed hereunder. All requests from affected property owners for any such changes, modifications or corrections shall be referred to, and processed by, the City Administrator and not the Property Appraiser or Tax Collector. (G) Any shortfall in the expected Fire Protection Services and Facilities Assessment proceeds due to any reductions, corrections or exemptions from payment of the Fire Protection Services and Facilities Assessments authorized hereunder or required by law shall be paid for by other legally available funds of the City and shall not be paid for by increasing the Fire Protection Services and Facilities Assessment imposed against other Tax Parcels or by proceeds or funds derived from the Fire Protection Services and Facilities Assessments. SECTION 5. RATIFICATION AND CONFIRMATION OF INITIAL ASSESSMENT RESOLUTION. As supplemented herein, the Initial Assessment Resolution is hereby ratified and confirmed. SECTION 6. FIRE PROTECTION SERVICES AND FACILITIES ASSESSED COST; LIEN OF ASSESSMENTS. (A) The estimated Fire Protection Services and Facilities Assessed Cost to be recovered through Fire Protection Services and Facilities Assessments for Fiscal Year 2016-17 is $437,000. Such Fire Protection Services and Facilities Assessed Cost will be funded through the imposition of Fire Protection Services and Facilities Assessments as provided herein. The balance of the costs associated with the provision of fire protection services and facilities shall be funded with other legally available funds of the City. (B) The Fire Protection Services and Facilities Assessment shall constitute a lien against Assessed Property equal in rank and dignity with the liens of all state, county, district or municipal taxes and other non -ad valorem assessments. Except as otherwise provided by law, such lien shall be superior in dignity to all other liens, titles and claims, until paid. The lien shall be deemed perfected upon adoption of this Final Assessment Resolution. SECTION 7. APPROVAL OF FIRE PROTECTION SERVICES ASSESSMENT ROLL. The Fire Protection Services Assessment Roll, which is on file with the City Clerk and incorporated herein by reference, is hereby approved. SECTION 8. COLLECTION OF ASSESSMENTS. (A) The Fire Protection Services and Facilities Assessments for Fiscal Year 2016-17 and each Fiscal Year thereafter shall be collected pursuant to the Uniform Assessment Collection Act, commencing with the tax bill to be mailed in November, 2016. The Assessment Coordinator shall cause certification and delivery of the Fire Protection Services Assessment Roll for Fiscal Year 2016-17 to the Tax Collector by September 15, 2016. (B) The Assessment Coordinator is authorized and directed to take such actions as may be necessary or desirable in order to effectuate collection of Resolution No. 2016-07 Page 3 of 5 the Fire Protection Services and Facilities Assessments pursuant to the Uniform Assessment Collection Act, including but not limited to executing and delivering to the Tax Collector a Certificate to Non -Ad Valorem Assessment Roll in substantially the form attached hereto as Appendix A. SECTION 9. EFFECT OF FINAL ASSESSMENT RESOLUTION. The adoption of this Final Assessment Resolution shall be the final adjudication of the issues presented herein and in the Initial Assessment Resolution (including but not limited to the determination of special benefit and fair apportionment to the Assessed Property; the method of apportionment and assessment; the initial rate of assessment; the Fire Protection Services Assessment Roll; and the levy and lien of the Fire Protection Services and Facilities Assessments) unless proper steps are initiated in a court of competent jurisdiction to secure relief within twenty (20) days from the date of the City Council's adoption of this Final Assessment Resolution. SECTION 10. CONFLICTS. All resolutions or parts of resolutions in conflict herewith are hereby repealed to the extent of such conflict. SECTION 11. SEVERABILITY. If any provision of this Resolution or the application thereof to any person or circumstance is held invalid, such invalidity shall not affect other provisions or applications of this Resolution that can be given effect without the invalid provision or application, and to this end the provisions of this Resolution are declared to be severable. SECTION 12. EFFECTIVE DATE. This Final Assessment Resolution shall take effect immediately upon its passage and adoption. INTRODUCED AND ADOPTED by the City Council of the City of Okeechobee, Florida this 23'd day of Au ust, 2016. ATTEST: Lane Gamiotea, CMC, City Clerk REVIEWED FOR LEGAL SUFFICIENCY: John R. Cook, City Attorney CITY OF OKEECHOBEE, FLORIDA James E. Kirk, Mayor Resolution No. 2016-07 Page 4 of 5 APPENDIX A FORM OF CERTIFICATE OF NON -AD VALOREM ASSESSMENT ROLL I HEREBY CERTIFY that I am the City Administrator and authorized agent of City of Okeechobee, Florida (the "City"); as such I have satisfied myself that all property included or includable on the non -ad valorem assessment roll for fire rescue services (the "Non -Ad Valorem Assessment Roll") is properly assessed so far as I have been able to ascertain; and that all required extensions on the above described roll to show the non -ad valorem assessments attributable to the property listed therein have been made pursuant to law. I FURTHER CERTIFY that, in accordance with the Uniform Assessment Collection Act set forth in Section 197.3632, Florida Statutes, this certificate and the herein described Non -Ad Valorem Assessment Roll will be delivered to Okeechobee County and/or department thereof serving as Tax Collector by'September 15, 2016. IN WITNESS WHEREOF, I have subscribed this certificate and directed the same to be delivered to the Okeechobee County and made part of the above described Non -Ad Valorem Assessment Roll this day of 12016 CITY OF OKEECHOBEE, FLORIDA Marcos Montes De Oca City Administrator Resolution No. 2016-07 Page 5 of 5 RESOLUTION NO. 2016-05 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF OKEECHOBEE, FLORIDA; RELATING TO THE PROVISION AND FUNDING OF FIRE PROTECTION SERVICES AND FACILITIES WITHIN THE CITY OF OKEECHOBEE; PROVIDING FOR THE IMPOSITION OF FIRE PROTECTION SERVICES ASSESSMENTS THROUGHOUT THE ENTIRE AREA OF THE CITY; ESTIMATING THE TOTAL AMOUNT TO BE FUNDED THROUGH IMPOSITION OF THE FIRE PROTECTION SERVICES ASSESSMENTS FOR FISCAL YEAR 2016-17; ESTABLISHING THE METHOD OF ASSESSING THE FIRE PROTECTION SERVICES ASSESSED COST AGAINST REAL PROPERTY SPECIALLY BENEFITED BY THE PROVISION OF FIRE PROTECTION SERVICES AND FACILITIES; DIRECTING THE ASSESSMENT COORDINATOR TO PREPARE A PRELIMINARY FIRE PROTECTION SERVICES ASSESSMENT ROLL; ESTABLISHING A PUBLIC HEARING TO CONSIDER IMPOSITION OF THE PROPOSED FIRE PROTECTION SERVICES ASSESSMENTS; DIRECTING THE PROVISION OF NOTICE IN CONNECTION THEREWITH; PROVIDING FOR CONFLICTS; PROVIDING FOR SEVERABILITY; AND PROVIDING AN EFFECTIVE DATE. NOW, THEREFORE, be it resolved before the City Council for the City of Okeechobee, Florida; presented at a duly advertised public meeting; and a passed by majority vote of the City Council; and properly executed by the Mayor or designee, as Chief Presiding Officer for the City: ARTICLE I INTRODUCTION SECTION 1.01. AUTHORITY. This Resolution of the City of Okeechobee, Florida is adopted pursuant to the City Charter, Article Vill, Section 2 of the State Constitution, Sections 166.021, 166.041 and 197.3632, Florida Statutes, and other applicable provisions of law. SECTION 1.02. DEFINITIONS. As used in this Resolution, the following terms shall have the following meanings, unless the context hereof otherwise requires. "Assessed Property" means all Tax Parcels included in the Fire Protection Services and Facilities Assessment Roll and subject to the Fire Protection Services and Facilities Assessments contemplated hereunder. "Assessment Coordinator" means the City Administrator or such person's designee. "Assessment Report" means the Fiscal Year 2017 Fire Protection Services and Facilities Non -Ad Valorem Assessment Study prepared by Burton & Associates, including as the context requires any drafts thereof or supplements thereto. "Building" means any structure, whether temporary or permanent, built for support, shelter or enclosure of persons, chattel, or property of any kind, including mobile homes. This term shall include the use of land in which lots or spaces are offered for use, rent or lease for the placement of mobile homes or the like. "City" means the City of Okeechobee, Florida. "City Clerk" means the City Clerk of the City of Okeechobee, Florida. "City Council" means the governing body of the City of Okeechobee, Florida. "County" means Okeechobee County, a political subdivision of the State of Florida. "Demand Percentages" means the percentage of demand for fire protection services and facilities attributable to each Property Use Category determined by analyzing the historical demand for fire protection services as reflected in the Incident Reports and as described in Section 3.03 hereof. Act c5P� "�9 its GI lot's Resolution No. 2016-05 Page 1 of 11 "Developed Property" means Tax Parcels that are developed entirely or in part with Buildings. "DOR Code" means a use code established in Rule 12D-8.008, Florida Administrative Code, assigned by the Property Appraiser or Assessment Coordinator afterfield verification, to Tax Parcels within the City. "Dwelling Unit" means (1) a Building, or portion thereof, which is lawfully used for residential purposes, consisting of one or more rooms arranged, designed, used, or intended to be used as living quarters for one family only, or (2) the use of land in which lots or spaces are offered for rent or lease for the placement of mobile homes for residential purposes. i "FFIRS" means the Florida Fire Incident Reporting System. "Fire Protection Services and Facilities Assessed Cost" means the total amount to be collected through Fire Protection Services and Facilities Assessments each Fiscal Year to fund the provision of fire Protection Services and Facilities services and facilities. "Fire Protection Services and Facilities Assessment" or "Assessment' means a special assessment, sometimes characterized as a non -ad valorem assessment, imposed hereunder to fund the Fire Protection Services and Facilities Assessed Cost. "Fire Protection Services Assessment Roll" or "Assessment Roll" means the assessment roll created pursuant to Section 2.02 hereof that includes a list of the Tax Parcels subject to Fire Protection Services and Facilities Assessments, the name of the owner of each Tax Parcel as shown on the Tax Roll, and the amount of the Fire Protection Services and Facilities Assessment imposed against each Tax Parcel. "Fiscal Year 2016-17" means the Fiscal Year commencing October 1, 2016. "Fiscal Year" means the period commencing on October 1 of each year and continuing through the next succeeding September 30, or such other period as may be prescribed by law as the fiscal year for the City. t "Government Property" means Tax Parcels owned by the United States of America, the State of Florida, a sovereign state or nation, a county, a special district, a municipal corporation, or any of their respective agencies or political subdivisions. 'Incident Report' means an individual report prepared by the City of Okeechobee Fire Department and filed with the Florida State Fire Marshal under FFIRS. "Multi -Family Property" means those Tax Parcels assigned a DOR Code indicative of multi- family use. "Non -Residential Parcels" means Tax Parcels other than Residential Parcels. "Property Appraiser" means the Okeechobee County Property Appraiser. "Property Use Categories" means, collectively, the following categories used to describe the primary use attributed to individual Tax Parcels: Residential Parcels, Non -Residential Parcels and Vacant Parcels. "Recreational Vehicle Park" means (1) a place set aside and offered by a person, for either direct or indirect remuneration of the owner, lessor, or operator of such place, for the parking 1 accommodation, or rental of five or more recreational vehicles or tents; and (2) licensed by the j Department of Health of the State of Florida, or its successor in function as a "recreational vehicle park" under Chapter 513, Florida Statutes, as may be amended from time -to -time. "Residential Parcels" means Tax Parcels comprised of Single Family Residential Property and Multi -Family Property. The Term 'Residential Property" does not include those Tax Parcels that meet the definition of Recreational Vehicle Park. "Single Family Residential Property" means Tax Parcels assigned a DOR Code indicative of single-family residential use including mobile home parcels and condominium parcels. Resolution No. 2016-05 Page 2 of 11 "Tax Collector" means the Okeechobee County Tax Collector. "Tax Parcel" means a parcel of property located within the City to which the Property Appraiser has assigned a distinct ad valorem property tax identification number. "Tax Roll" means the real property ad valorem tax roll maintained by the Property Appraiser for the purpose of the levy and collection of ad valorem taxes. "Uniform Assessment Collection Act" means Sections 197.3632 and 197.3635, Florida Statutes, or any successor statutes authorizing the collection of non -ad valorem assessments on the same bill as ad valorem taxes, and any applicable regulations promulgated thereunder. "Vacant Parcels" means Tax Parcels which contain no Buildings. SECTION 1.03. INTERPRETATION. Unless the context indicates otherwise, words importing the singular number include the plural number, and vice versa; the terms "hereof," "hereby," "herein," "hereto," "hereunder" and similar terms refer to this Resolution; and the term "hereafter" means after, and the term "heretofore" means before, the effective date of this Resolution. Words of any gender include the correlative words of the other gender, unless the sense indicates otherwise. SECTION 1.04. FINDINGS. It is hereby ascertained, determined, and declared as follows: (A) The City is authorized by Article VI I I, Section 2 of the State Constitution, Section 166.021, Florida Statutes, the Uniform Assessment Collection Act, and other applicable provisions of law to provide for the imposition and collection of special assessments, sometimes referred to as non -ad valorem assessments, to fund, in whole or in part, the provision of fire Protection Services and Facilities services, facilities and programs. (B) In 2016, the City engaged consulting firm Burton & Associates to develop a methodology for apportioning the benefits conveyed by, and the cost of providing, fire Protection Services and Facilities services among real property in the City specially benefitted thereby. (C) The City Council has carefully considered the Assessment Report prepared by Burton & Associates regarding the Fire Protection Services and Facilities Assessments which summarized the special benefits conveyed by fire Protection Services and Facilities services and an apportionment methodology based upon historic calls for service. The apportionment methodology and rate classification system based upon historic calls for service is reasonable and equitable and is also manageable and capable of being fairly implemented from year to year without wasteful or extraordinary consumption of resources (D) Fire Protection Services and Facilities services, facilities, improvements and programs possess a logical relationship to the use and enjoyment of Developed Property and provide a special benefit to property that is improved by the existence or construction of a Building by: (1) protecting the value of the improvements and structures through the provision of available fire Protection Services and Facilities services; (2) protecting the life and safety of intended occupants in the use and enjoyment of dwellings, improvements and structures within Developed Property; (3) lowering the cost of fire insurance by the presence of a comprehensive fire Protection Services and Facilities program within the City; (4) potential increase in value to property; and (5) better service to landowners and tenants. (E) Vacant Parcels are benefitted by the availability of fire Protection Services and Facilities services and by the containment of fire incidents originating on such parcels which otherwise could spread beyond the parcel boundary, with the potential to spread and endanger the value of structures, buildings and occupants of nearby property, thereby limiting liability. (F) It is fair and reasonable to use the DOR Codes for apportioning the Fire Protection Services and Facilities Assessed Cost because: (1) the Tax Roll database employing the use of such codes is the most comprehensive, accurate, and reliable information readily available to determine the property use and Building size for Developed Property within the City, and (2) the Tax Roll database employing the use of such codes is maintained by the Property Appraiser and is thus consistent with parcel Resolution No. 2016-05 Page 3 of 11 designations on the Tax Roll which compatibility permits the development of an Assessment Roll in conformity Nith the requirements of the Uniform Assessment Collection Act. (G) Apportioning the Fire Protection Services and Facilities Assessed Cost among Assessed Property based upon historical demand for fire Protection Services and Facilities services is fair and reasonable and proportional to the special benefit received. (H) The Incident Reports are a reliable data source available to determine the potential demand for fire services from Assessed Property and to determine the benefit to Assessed Property resulting from the availability of fire Protection Services and Facilities services. There are sufficient Incident Reports documenting the historical demand for fire services from the Property Use Categories by an examination of such Incident Reports which is consistent with the experience of the City. Therefore, the use of Demand Percentages determined by an examination of Incident Reports is a fair and reasonable method to apportion the Fire Protection Services and Facilities Assessed Cost costs among the Property Use Categories. (1) Apportioning the Fire Protection Services and Facilities Assessed Cost among Residential Parcels on a per Dwelling Unit basis avoids cost inefficiency and unnecessary administration and is a fair and reasonable method of apportionment based upon historical call data. (J) The assessment of Non -Residential Parcels based upon square footage is fair and reasonable.because the demand for fire Protection Services and Facilities services and availability and the resources expended in combating an actual fire event vary in property to the size of the Buildings comprising the Non -Residential Parcel. It is fair, reasonable and equitable to allocate the assessment burden on Non -Residential Parcels containing such Buildings based upon the size of the Buildings as measured by square footage data maintained by the Property Appraiser or, in the event such information is not reflected or determined not to be accurately reflected on the Tax Roll, the square footage determined by the City. (K) The apportionment of Fire Protection Services and Facilities Assessments on the basis of historic calls for service is a fair and reasonable method for allocating potential demand for fire Protection Services and Facilities services and facilities and the special benefit conveyed thereby among Assessed Property. (L) Emergency medical services in Okeechobee County, including the City, are primarily provided by the County, and such services are funded through charges imposed by the County against real property, including property within City boundaries, through a municipal service benefit unit. The fire Protection Services and Facilities services provided by the City primarily include traditional fire Protection Services and Facilities, protection and suppression services and first response medical aid which is considered one of the routine duties of a firefighter, and for which firefighters are required to take 40 hours of training. The City does not provide advanced life support or emergency transport functions. (M) The policy of the City Fire Department is that all firefighting personnel are trained and capable of providing basic life support services, though some personnel have additional paramedic or EMT training and certification. Cross -trained firefighters do not receive increased pay nor does the Fire Department incur additional costs to have personnel cross -trained. (N) Accordingly, the Fire Protection Services and Facilities Assessed Cost does not include funding for emergency medical services, and only service calls related to fire incidents at specific property or parcels were included in the cost apportionment to Property Use Categories in the call data analysis. Calls to non-specific property uses are omitted from the call history for purposes of allocating the Fire Protection Services and Facilities Assessed Cost. (0) The apportionment method described and adopted hereunder bears a reasonable relationship to the cost of providing fire Protection Services and Facilities services and facilities. Resolution No. 2016-05 Page 4 of 11 (P) It is fair and reasonable to impose Fire Protection Services and Facilities Assessments upon Assessed Property, apportioned in the manner set forth in Section 3.03 hereof, to fund the Fire Protection Services and Facilities Assessed Cost. (Q) Each parcel of Assessed Property will be benefitted by the provision of fire Protection Services and Facilities services, facilities and programs in an amount not less than the Fire Protection Services and Facilities Assessment imposed against such parcel, computed in the manner set forth in this Initial Assessment Resolution. (R) The Fire Protection Services and Facilities Assessment imposed pursuant to this Resolution is imposed by the City Council, not the Property Appraiser or Tax Collector. Any activity of the Property Appraiser or Tax Collector hereunder shall be construed as ministerial. ARTICLE II NOTICE AND PUBLIC HEARING SECTION 2.01. ESTIMATED FIRE PROTECTION SERVICES AND FACILITIES ASSESSED COST. (A) The estimated Fire Protection Services and Facilities Assessed Cost to be recovered through Fire Protection Services and Facilities Assessments for Fiscal Year 2016-17 is $437,000.00. The estimated maximum Fire Protection Services and Facilities Assessed Cost to be recovered through Fire Protection Services and Facilities Assessments for subsequent Fiscal Years is $574,000.00. (B) The Fire Protection Services and Facilities Assessment rates for the various property classes established in this Initial Assessment Resolution shall be applied by the Assessment Coordinator in the preparation of the preliminary Fire Protection Services and Facilities Assessment Roll as provided in Section 2.02 of this Initial Assessment Resolution. SECTION 2.02. FIRE PROTECTION SERVICES AND FACILITIES ASSESSMENT ROLL. The Assessment Coordinator is hereby directed to prepare, or cause to be prepared, a preliminary Fire Protection Services and Facilities Assessment Roll for the Fiscal Year commencing October 1, 2016. The Fire Protection Services and Facilities Assessment Roll shall include all Assessed Property within the City. The Assessment Coordinator shall apportion the estimated Fire Protection Services and Facilities Assessed Cost to be recovered through Fire Protection Services and Facilities Assessments in the manner set forth in this Initial Assessment Resolution. A copy of this Initial Assessment Resolution and the preliminary Fire Protection Services and Facilities Assessment Roll shall be maintained on file in the Office of the City Clerk and open to public inspection. The foregoing shall not be construed to require that the preliminary Fire Protection Services and Facilities Assessment Roll be in printed form if the amount of the Fire Protection Services and Facilities Assessment for each parcel of property can be determined by the use of a computer terminal or internet access available to the public. SECTION 2.03. PUBLIC HEARING. There is hereby established a public hearing to be held at 6:00 p.m. on August 16, 2016, in City Council Chambers at City Hall, 55 SE 3`d Avenue, Okeechobee, Florida 34974, at which time the City Council will receive and consider any comments on the Fire Protection Services and Facilities Assessments from the public and affected property owners and consider adoption of a Final Assessment Resolution imposing Fire Protection Services and Facilities Assessments for Fiscal Year 2016-17. SECTION 2.04. NOTICE BY PUBLICATION. The City Council hereby authorizes and directs the Assessment Coordinator to publish notice of the public hearing authorized by Section 2.03 hereof in the manner and time provided in the Uniform Assessment Collection Act. The notice shall be published no later than July 27, 2016, in substantially the form attached hereto as Appendix A with such changes as may be approved by the Assessment Coordinator; provided, however, that any such changes shall be consistent with the requirements of the Uniform Assessment Collection Act. SECTION 2.05. NOTICE BY MAIL. The City Council hereby authorizes and directs the Assessment Coordinator to provide mailed notice of the public hearing authorized by Section 2.03 hereof in the manner and time provided in the Uniform Assessment Collection Act. The notice shall be mailed no later than July 27, 2016, in substantially the form attached hereto as Appendix B with such changes as may be approved by the Assessment Coordinator; provided, however, Resolution No. 2016-05 Page 5 of 11 that any such changes shall be consistent with the requirements of the Uniform Assessment Collection Act. ARTICLE III ASS=SSMENTS SECTION 3.01. FIRE PROTECTION SERVICES AND FACILITIES ASSESSMENTS TO BE IMPOSED THROUGHOUT CITY. The Fire Protection Services and Facilities Assessments are to be imposed throughout the entire area of the City. SECTION 3.02. IMPOSITION OF ASSESSMENTS. Fire Protection Services and Facilities Assessments shall be imposed against property located within the City, the annual amount of which shall be computed for each Tax Parcel in accordance with this Article III. When imposed, the Assessment for each Fiscal Year shall constitute a lien against Assessed Property, equal in rank and dignity with the liens of all state, county, district, or municipal taxes and special assessments. Except as otherwise provided by law, such lien shall be superior in dignity to all other prior liens, mortgages, titles, and claims until paid. SECTION 3.03. APPORTIONMENT METHOD. (A) The Assessment Report is hereby approved and incorporated herein by reference. The apportionment method described therein based upon demand and historic calls for service is fair and reasonable and is hereby approved and adopted as the methodology for apportioning the costs, benefits and burdens associated with the provision of fire Protection Services and Facilities services and facilities by the City. (B) A Demand Percentage is determined for each Property Use Category by calculating the percentage of calls that went to each Property Use Category during the five-year sampling period undertaken by Burton & Associates. (C) The Demand Percentage for each Property Use Category is applied to the Fire Protection Services and Facilities Assessed Cost and the resulting product is the cost allocation of that portion of the Fire Protection Services and Facilities Assessed Cost allocated to each individual Property Use Category. (D) Apportionment among Tax Parcels of that portion of the Fire Protection Services and Facilities Assessed Costs allocated to each Property Use Category shall be consistent with the following terms: (1) The Fire Protection Services and Facilities Assessment for each Residential Parcel shall be computed by dividing that portion of the Fire Protection Services and Facilities Assessed Cost attributed to Residential Parcels by the total number of Dwelling Units within the City, and then multiplying the result by the total number of Dwelling Units located on the Residential Parcel. (2) The Fire Protection Services and Facilities Assessment for each Non -Residential Parcel shall be computed by dividing that portion of the Fire Protection Services and Facilities Assessed Cost attributed to Non -Residential Parcels by the total Building square footage shown on the Tax Roll and multiplying such quotient by the total square feet of all Buildings located or constructed upon each Non -Residential Parcel. (3) The demand for the availability of fire Protection Services and Facilities services may diminish at the outer limit of Building size because a fire occurring at a Building greater than a certain size is not capable of being suppressed under expected conditions. Additionally, the fire flow capacity anticipated at the fire scene under the level of service provided by the assessable costs limits the benefit provided to a Building beyond a certain size. Therefore, it is reasonable to place a cap on the square footage of benefited Buildings associated with Non -Residential Parcels. The cap for this purpose shall be 140,000 square feet. (4) In accordance with Section 166.223, Florida Statutes, which mandates that the City treat Recreational Vehicle Park property as commercial property for non -ad valorem special assessments levied by the City such as the proposed Fire Protection Services and Facilities Assessment, it is fair and reasonable to treat each space within a Recreational Vehicle Park (if any, now or in the future) as a Building of commercial Resolution No. 2016-05 Page 6 of 11 property and assign the minimum square footage of 1,200 square feet that is mandated by the Department of Health under Chapter 64E-15.002(3), Florida Administrative Code for Recreational Vehicle Park spaces, the minimum square footage of 2,400 square feet that is mandated by the Department of Health under Chapter 64E-15.002(2), Florid�i Administrative Code, for mobile home spaces inside Recreational Vehicle Parks, and a square footage of 500 square feet for tent spaces inside Recreational Vehicle Parks, also as mandated by Chapter 64E-15.002(3), Florida Administrative Code. (5) The Fire Protection Services and Facilities Assessment for Tax Parcels comprising mobile home parks shall be determined by multiplying the number of lots or spaces are offered for rent or lease for the placement of mobile homes for residential purposes by the rate of assessment for the residential use category. (6) The Fire Protection Services and Facilities Assessments for Tax Parcels classified in two or more Property Use Categories shall be the sum of the Fire Protection Services and Facilities Assessments computed for each Property Use Category. (E) The following table describes the Property Use Categories, Demand Percentages, assessment allocation per category, Assessment Units and the estimated rate schedule for the Fire Protection Services and Facilities Assessments for Fiscal Year 2016-17: Assessment Rates for Fiscal Year 2016-17 Demand Property Use Percentage Assessment Allocated Assessment Assessment Category % of calls Allocation Units Unit per Unit Dwelling Residential 46.6% $243,637.00 2,054 Unit $119.00 Non -Residential Square Parcels 49.2% $257,341.00 3,163,967 Foot $ 0.08 Per Vacant/Lot 4.2% $ 21,826.00 695 Vacant Lot $ 31.00 (F) For Fiscal Years commencing October 1, 2017 and thereafter, the maximum rates which may be used for preparation of the Assessment Roll are: Assessment Rates for Fiscal Year 2017-18 and Beyond Property Use Category Assessment Unit Assessment per Unit Residential Dwelling Unit $144.00 Non -Residential Parcels Square foot $ 0.10 Vacant/Lot Per Vacant Lot $ 38.00 (G) The rates set forth above include costs and expenses incurred in annual administration and collection of the Fire Protection Services and Facilities Assessments. (H) The Assessment Coordinator shall have the authority, at any time, upon his or her own initiative or in response to a petition from the owner of any Tax Parcel subject to a Fire Protection Services and Facilities Assessment, to reclassify Tax Parcels or correct or revise the number of assessment units attributed to Tax Parcels, based upon presentation of competent and substantial evidence (which may include Property Appraiser data, site inspection, aerial photographs, etc.), and correct any error in applying the apportionment method approved herein to any particular Tax Parcel not otherwise requiring the provision of notice pursuant to the Uniform Assessment Collection Act. Any such revision shall be considered valid ab initio and shall in no way affect the enforcement of the Fire Protection Services and Facilities Assessment imposed hereunder. All requests from affected property owners for any such changes, modifications, or corrections shall be referred to, and processed by, the Assessment Coordinator and not the Property Appraiser or Tax Collector. (1) Any shortfall in the expected Fire Protection Services and Facilities Assessment proceeds due to any reductions, corrections, or exemptions from payment of the Fire Protection Services and Facilities Assessments authorized hereunder or required by law shall be paid for by other legally available funds of the City and shall not be paid for by increasing the Fire Protection Services and Facilities Assessment imposed against other Tax Parcels or by proceeds or funds derived from the Fire Protection Services and Facilities Assessments. Resolution No. 2016-05 Page 7 of 11 (J) It is hereby ascertained, determined, and declared that the method of determining the Fire Protection Services and Facilities Assessments as set forth in this Initial Assessment Resolution is a fair and reasonable method of apportioning the Fire Protection Services and Facilities Assessed Cost among Assessed Property. SECTION 3.04. APPLICATION OF ASSESSMENT PROCEEDS. Proceeds derived by the City from the Fire Protection Services and Facilities Assessments shall be utilized forthe provision of fire protection services and facilities. In the event there is any fund balance remaining at the end of the Fiscal Year, such balance shall be carried forward and used only to fund fire protection related services, facilities, improvements and programs. SECTION 3.05. COLLECTION OF ASSESSMENTS. Fire Protection Services and Facilities Assessments for Fiscal Year 2016-17 and each Fiscal Year thereafter shall be collected pursuant to the tax bill collection method as authorized by the Uniform Assessment Collection Act, unless otherwise determined by the City Council. SECTION 3.06. EXCLUDED PARCELS; EXEMPTIONS. (A) Certain Tax Parcels do not receive a special benefit from the provision of fire protection services and facilities or are infeasible or impractical to assess, and therefore shall not be subject to the Fire Protection Services and Facilities Assessments contemplated hereunder. Such excluded Parcels include the following as indicated by DOR Codes: (1) Rights of way. (2) Rivers/lakes. (3) Wasteland/dump. (4) DOR Codes indicative of common elements, notes parcels, headers, etc. (B) The foregoing classifications of properties are reasonably determined to be inappropriate, infeasible or impracticable to assess, benefit marginally or create a lesser or nominal demand or burden on the costs associated with providing fire protection services and facilities, and do not merit the expenditure of public funds to impose or collect the Fire Protection Services and Facilities Assessments. (C) Government Property provides facilities and uses to the community, local constituents and the public in general that serve a legitimate public purpose and provide a public benefit, and is therefore exempt from the Fire Protection Services and Facilities Assessments contemplated hereunder; provided, however, that Government Property leased for private use shall not be exempt from the Fire Protection Services and Facilities Assessments. (D) Chapter 2016-89, Laws of Florida, provides that notwithstanding any other provision of law, a municipality may not levy special assessments for the provision of fire protection services on land classified as agricultural lands under section 193.461, Florida Statutes, unless the land contains a residential dwelling or nonresidential farm building, with the exception of an agricultural pole barn, provided the nonresidential farm building exceeds a just value of $10,000. The Assessment Coordinator shall apply the provisions of Chapter 2016-89 in preparing the preliminary Assessment Roll for Fiscal Year 2016-17. ARTICLE IV GENERAL PROVISIONS SECTION 4.01. AUTHORIZATIONS. The Mayor and any member of the City Council, the City Administrator, the City Attorney, the City Clerk and such other officials, employees or agents of the City as may be designated by the City Administrator are authorized and empowered, collectively or individually, to take all action and steps and to execute all instruments, documents, and contracts on behalf of the City that are necessary or desirable in connection with the imposition and collection of the Fire Protection Services and Facilities Assessments contemplated hereunder, and which are specifically authorized or are not inconsistent with the terms and provisions of this Resolution. SECTION 4.02. CONFLICTS. All resolutions or parts of resolutions in conflict herewith are hereby repealed to the extent of such conflict. Resolution No. 2016-05 Page 8 of 11 SECTION 4.03. SEVERABILITY. If any provision of this Resolution or the application thereof to any person or circumstance is held invalid, such invalidity shall not affect other provisions or applications of this Resolution that can be given effect without the invalid provision or application, and to this end the provisions of this Resolution are declared to be severable. SECTION 4.04. EFFECTIVE DATE. This Initial Assessment Resolution shall take effect immediately upon its passage and adoption. PASSED AND ADOPTED by the City Council of the City of Okeechobee, Florida this 19th day of July, 2016. y James E. Kirk, Mayor ATTEST: Lane Gamiotea, C C, City Clerk REVIEWED FOR LEGAL SUFFICIENCY: John R. Cook, City Attorney Resolution No. 2016-05 Page 9 of 11 APPENDIX A FORM OF NOTICE TO BE PUBLISHED To be published on or before July 27, 2016. NOTICE OF HEARING TO IMPOSE AND PROVIDE FOR COLLECTION OF NON -AD VALOREM SPECIAL ASSESSMENTS TO FUND FIRE PROTECTION SERVICES AND FACILITIES CITY OF OKEECHOBEE BOUNDARY NOTICE IS HEREBY GIVEN that the City Council of Okeechobee, Florida (the "City") will conduct a Public Hearing to consider adoption of a final assessment resolution related to the provision and funding of fire protection services and facilities. The final assessment resolution will provide for the imposition of special assessments, sometimes characterized as non -ad valorem assessments, against property located within City Limits and collection of the assessments by the Okeechobee County Tax Collector pursuant to the tax bill collection method for the Fiscal Year commencing October 1, 2016 and each Fiscal Year thereafter. The assessment is an annual assessment that will continue from year to year. The Hearing will be held at 6:00 PM, or as soon thereafter as may be heard, on August 23, 2016, in the City Council Chambers, Room 200, at City Hall, 55 SE 3rd Avenue, Okeechobee, FL 34974. All affected property owners have a right to appear at the hearing and be heard with respect to the proposed fire assessment and to file written objections with the City Council within twenty (20) days of this notice. The assessments have been proposed to fund a portion of the costs incurred each year in providing fire protection services and facilities throughout the City. The assessment for each parcel of property will be based upon a calls for service methodology wherein costs associated with fire protection services and facilities are allocated among developed property according to historic fire incident reports and call data. The assessments will be imposed against residential property on a "per dwelling unit" basis, and against all other property on a square footage basis. A more specific description of the fire protection services and facilities and the method of computing the assessment for each parcel of property are set forth in Resolution No. 2016-05 (the "Initial Assessment Resolution") adopted by the City Council on July 19, 2016. Copies of the Initial Assessment Resolution and the preliminary Fire Protection Services and Facilities Assessment Roll are available for inspection at the Office of the City Clerk, during normal business hours, Mon - Fri, 8 AM-4:30 PM, except holidays, located at City Hall, 55 SE 3Id Avenue, Room 100, Okeechobee, FL 34974. ANY PERSON DECIDING TO APPEAL any decision made the by City Council with respect to any matter considered at this proceeding will need to ensure that a verbatim record of the proceeding, is made which record includes the testimony and evidence upon which the appeal is to be based. Persons with disabilities needing assistance to participate in any of these proceedings should contact the City Clerk at least 48 hours in advance of the meeting at 863-763-3372. BE ADVISED that should you intent to show any document, picture, video, or items to the Mayor and City Council in support or opposition to any matter conducted at this meeting; a copy of the document, picture, video, or item, must be provided to the City Clerk for the City's records. BY: City Clerk Lane Gamiotea, CMC Resolution No. 2016-05 Page 10 of 11 APPENDIX B FORM OF NOTICE TO BE MAILED OKEECHOBEE, FLORIDA July 27, 2016 [Property Owner Name] [Street Address] [City - State - Zip] Re: [Tax Parcel Number] Dear City of Okeechobee Property Owner: As required by Section 197.3632, Florida Statutes, notice is given by the City of Okeechobee (the "City") that an annual special assessment may be levied against your property for the fiscal year commencing October 1, 2016 ("Fiscal Year 2016-17"), and each fiscal year thereafter, to pay a portion of the annual costs incurred in providing fire Protection Services and Facilities services and facilities. The City Council will hold a Public Hearing at 6:00 p.m., or as soon thereafter as may be heard, on August 23, 2016, in the City Council Chambers, Room 200 at City Hall, 55 SE 3rd Avenue, Okeechobee, Florida 34974. You are invited to attend and participate in the hearing. You may also file written objections with the City Council within twenty (20) days of the date of this notice. The proposed fire protection services and facilities assessments are based upon a calls for service methodology wherein costs associated with fire protection services and facilities are allocated among developed property according to historic fire incident reports and call data. The assessments will be imposed against residential property on a "per dwelling unit" basis, and against all other property on a square footage basis. A more specific description of the fire protection services and facilities and the method of computing the assessment for each parcel of property are set forth in Resolution No. 2016-05 (the "Initial Assessment Resolution") adopted by the City Council on July 19, 2016. It is estimated that the City will collect approximately $437,000.00 from the fire protection services and facilities assessments for Fiscal Year 2016-17. Information concerning the amount of the fire protection services and facilities assessment proposed for the above -referenced parcel is included below. The proposed fire protection services and facilities assessment is an annual assessment which will continue from year to year. The assessment will be collected pursuant to the tax bill collection method authorized by Section 197.3632, Florida Statutes, commencing in November, 2016, and will include fees imposed by the county property appraiser and tax collector, and will be adjusted as necessary to account for any statutory discounts which are necessitated when collecting the assessments annually on the same bill as property taxes. Florida law provides that failure to pay the assessment will cause a tax certificate to be issued against the assessed property which may result in a loss of title. Any person deciding to appeal any decision made the by City Council with respect to any matter considered at this proceeding will need to ensure that a verbatim record of the proceeding, is made which record includes the testimony and evidence upon which the appeal is to be based. Persons with disabilities needing assistance to participate in any of these proceedings should contact the City Clerk at least 48 hours in advance of the meeting at 863-763-3372. BE ADVISED that should you intent to show any document, picture, video, or items to the Mayor and City Council in support or opposition to any matter conducted at this meeting; a copy of the document, picture, video, or item, must be provided to the City Clerk for the City's records. Copies of the Initial Assessment Resolution and the preliminary assessment roll are available for inspection at the at the Office of the City Clerk, during normal business hours, Mon -Fri, 8 AM-4:30 PM, except holidays, located at City Hall, 55 SE 3`d Avenue, Room 100, Okeechobee, FL 34974. *****DO NOT SEND PAYMENT - THIS IS NOT A BILL***** Parcel ID Number: [ ] Parcel Address: [ ] Assessment Unit Type:[ ] Number of Assessment Units Assigned to Parcel: [ ] Rate of Assessment: [$ per ] The FY 2016-17 annual Fire Protection Services and Facilities assessment for the above parcel is: [$ ] The maximum annual Fire Protection Services and Facilities assessment that may be imposed in future fiscal years without further notice is [$ ] Resolution No. 2016-05 Page 11 of 11 M UIU,- e Ao City of Okeechobee Special Council Meeting August 23rd, 2016 1. FY 2017 Fire Rescue Non -Ad Valorem Assessment Study Presented by Burton & Associates 2. Public comment 3. Council discussion and action Pip a )hcity I of Okeechobel To: Mayor and City Council From: Marcos Montes De Oca, City Administrator India Riedel, Finance Director Re: Fire Assessment special meeting August 23rd, 2016 t�1141f4 Provided below are some numbers for your information which were gathered from the data used in computing assessment for the assessment study. All square footage listings are the adjusted square footage from the provided tables. 1. The largest square footage — Wal-Mart Stores East, LP adjusted sq footage, 178,255 2. Total square footage within the city for non-residential properties 3,163,967 square feet of buildings within the city limits Average non-residential building — 6,812 sq. feet 3. 36 parcelsibuildings listed as churches Total square footage 178,866 Using the 25% recovery amount of $.08, $14,309 is the total assessment for those buildings There are other buildings on many of the parcels owned by churches (outbuildings, schools, single family residence, etc.) total sq. feet, 130,419. Out of the 36 parcels, 17 do not have `other buildings'. 4. Residential property makeup a. 1416 Single family dwelling b. 225 Multi Family c. 305 Mobile Homes d. 108 Other D D D < < < < O m 3 Z m A p p O n n n n 'n r v !n (n O W O W y m 3 3 3 o fi n n A r. D .r. P A m m m o �' s y D D m m D d T. O o m -� X p A P 3 0 0 0 o w D m j In m m m m Z c'7 n n 'n A m rn W CDl v a m m 7 m D O d n n n D << o Z A r m 07 r r r n O, s 4 s O A r o O O o n< Z Z Z O m 0"i 0�i a m D n D (nv v D D D O o 0 0 0 3 D r m O cn < O Z fD O a a a a y 3 O W 1 3 3 3 W = Gl Gl O n r rn r - m w W '� 0 p T R m z ANi CA < < < m D n n n 0a z Vf = n y m m N m C O o z r v 1 O O O O OD s s n 3 n n r r r OO p A C O D � D z= D 3 z z Z O c c c c 3 Ro D m C C fl Cl n D m z = Z z M, O 3 z C O O O Z s O 3 A A A m x P O D n fpl O ��� n cn A z Z x x N z W al c _ m Q m w n O ¢o Z v ¢o O n A A A a > Z n O O z 2 � < m 0 v n m m po Uf D n D m D r 7o O m W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W N N N N '9 N N N N N N N N N N N 12' F� F� F-+ F� F� I -a N N N 1- 1- F� h' 1- 171 Ol Ul In Ul Ul Ul T T M Ul Ul T T T Ul Ul Ul In Ul Ul Ul 00 00 - Ol A W W W W W w W W W W w- W W W W W W W W W W W W W W W W W W W W W W W W W V V V V V V V V 11 V V V V '�1 V V V W V �I V V V V J V V V V V V V V V J V V O W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W w W W W W Ul In Ul Ul Ul T Ul Ul Ul Ul T Ul In ul Ul T Ul Ul T T T Ul ul Ul In T Ul Ul Ul T T Ul Ul Ul T Ul O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O 0 0 0 0 0 o O O o O O F, o o O o O O O o O O O o O o O O O O O O D D D D N N N N N N N N N N N Ol F+ F,, F� 1- N 1--+ 1--+ F-+ - 8 -0 F-) 8 0 0 0 O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O 0 N N N N N N N N N N N O 0 0 0 0 Ul ul 111 In A A A A W N F+ N W 00 W Ol Ol Ol In In N N N W lD A A A 0 0 0 0 w w W O O m w lD V J w A O O O O W w O V V M O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O A lD V F-1 0 00 0 0 0 0 00 0 0 0 0 0 00 0 0 0 00 0 0 0 00 0 0 0 00 0 D D D 0 (D 0 0 0 0 0 O O O O O O O O O O O O 0 O 0 0 o o O N N N N 0 0 0 0 Ol O 0 l0 W N C) W N 0 0 A (D 0 0 0 w N W 0 0 O (D 0 0 0 0 O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O VF VF VF VF VF VF VF i/F o VF VF VF VF V1 LF O N, o VI. N VF VF Vf VF V> VF VF VF VF VF VF d O S x c S. ° F, C m p N a_ V F-� O_ Q w N F-� N W 00 F-� F+ N Q N 0l W N 1--� 1--� 00 F+ V N A A i--' w Ol 3 w V C) 00 Ol w Ul oo cn F� lD F� 3 lD o lD oo rn F� A u, rn rn o rn o< O A Oq Oq �O F-• A al Vl lD F-� 00 00 Ul Ol Ul Ul A Ol w w 1-+ -I -I O A o0 0o V V Ol lO 1--• (n N W W 00 00 Ql w W V 00 J W l0 i O F+ F-+ 00 W D W 00 00 N 0 V 0) V lD A w O Ol ul A In V W Ol V oo 00 Ul O 0) N Ol IV In (D N Ol lO N m A O N I--• V" 0) O N A O w N F� O m w 1--• F+ W O Ul W m 3 CL _ C 00 O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O : O In Ul In Ul W Ul Ul Ul In V7 w w Ul In Ul w w Ul Ul Ul W Ln (n W w Ul Ul Ul (n Ul w in In In Ul w VF VF VF VF VF iA in VF VF VF VF VF VF VF VF VF VF VF V> VF VF VF VF VF VF N VF VF VF VF VF VF VF VF VF -LA W a �_ D W 1--' F-' F-� F-' F-' 0) A W F� N N c O a' al 00 i-+ W 00 A W Ol A N Ul <D O Ul A lD 00 O V V W W O Ul , D Ul N W In N W N lD A lD V 00 V N 00 F-� F-� Ul W 00 O N A W Cm CL W w lO Ul W F- -I Ol A W lD F-+ 00 N A W Ul W Ul W A F- lD Ol W w w A O V O W 00 V 00 O w w A w w O w m w W LA Fa W M CL O N O W F� 1-a Ul O mlD N N A Ol N F+ N Ul lD W A V W A 00 I--• V A V TI V 1-1 N W m m N O N lO m O 1--� w N N W W W O F� i-+ m w l0 W N V W In " 1-40 O 00 AM M O N w lD " In A N N m w m m w In " V m Ul J V m m w w N Ul O o0 0) r O.. A N N O Ol F-+ O lfl W 00 A l0 N N A N A O 00 V Ol N l0 00 V N V W Ol F-• W O Ol 00 O O I Dl O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O fD O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O DD 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 W W 00 00 Oo 00 00 00 00 00 00 In to N Y-' 1-' 1--� N Ul N 00 F-� F-� F-� A 00 In w F-� F-� ul F-� F+ A V F-� F-� W W w A A Ul w w F-� N N A Ul V Ul W O O N W w w W O m l0 m A w F-� A w O A 00 l0 Ol N Vl 3 Ol V W V l0 N l0 A J W Vl F-� lO A A O lD Ul 00 F-+ A w w lD m l0 N F� l0 N Ul Ul A O V <D M W V W N O LO 00 O A Ul ul m lO V l0 1--� ~' Ol W O w Ul A Ul V O N A A J A m O m 3 O N Ol Ol N W W N Iv A A N N W Ol Iv Ol N N A Ol W Ol Iv A Ol Ol Ol A W W A Ol W A A 00 VF in. iA VF VF VF VF VF VF V) VF VltA VF VF VF Vf VF VF VF VF VF VF VF VF VF VF VF VF VF VF V) VF VF VF v w NJ A N F� A V w Ul A N A F' W W 1-A Ul w A Vl lD Ol A J W Ol A N W W ul w A Ul W Ol A 00 MO W 1--� Ul O F-� V W F� J A Ol J 90 00 w N w N 1--1 F' N 00 O A A Ol 1,0 W 1'' W A 00 w lO A F- O w 0) 00 Ol N Na) O N 7 W 1-10 00 N O N O A I--� W w O lD V Ul J NA O w Ul A W N N ui W w Ul w O A A w N m O V w w O m W W W m N m l0 N V o0 W Ol N A V 00 V 0 FA 0 A W N Ol 0 V City of Okeechobee Provided by: Finance Department Date Provided: 8/23/2016 Illustration or application DT eO %o recovery amount wan regards to the rife Assessment Stud w/Add'I w/Add'I w/15% 15.6% w/Add'16.6% 5,08% w/Add'1.03% w/Add'1.7% w/Add'I1.4% w/Add'12.1% $25,000 HX S50,000 HX Decrease Decrease Decrease Decrease Decrease Decrease Increase Increase Tax Yr 2007 Tax Yr 2008 Tax Yr 2009 Tax Yr 2010 Tax Yr 2011 Tax Yr 2012 Tax Yr 2013 Tax Yr 2014 Tax Yr 2015 Tax Yr 2016 Taxable Value $ 150,000 $ 150,000 S 127,500 $ 107,500 $ 99,904 $ 94,110 $ 93.828 $ 93,153 $ 96,879 $ 98,913 Ad Valorem Rate 6.5010 $ 812 $ 650 Ad Valorem Rate 6,7432 $ 523 Ad Valorem Rate 7,2432 $ 417 Ad Valorem Rate 7,7432 $ 387 $ 342 $ 339 $ 334 Ad Valorem Rate 7.9932 $ 375 $ 391 Taxable Value Homesteaded Single Family Residence $ 119 Assessed Value of: $98,913 Current Millage Rate 7.9932 $48,913 $390.97 Proposed Millage Rate w/Assessment 7.4932 $48,913 $485.51 Rental Dwelling $ 119 Single Family Resience Assessed Value of: $ 35.000 Current Millage Rate 7.9932 $ 35,000 $ 279.76 Proposed Millage Rate w/Assessment 7.4932 $ 35,000 $ 381.26 Commercial Builidng 5000 0.08 $ 400 Retail Assessed Value of $ 284.056 Current Millage Rate 7.9932 $ 284,056 S 2.270.52 Proposed Millage Rate w/Assessment 7.4932 $ 284,056 $ 2,528.49 C:\Users\PC2\Desktop\Hearing\Effect of mileage on decr Values.xls 400 Aug �3,aab rn(Plgo4& City of Okeechobee Provided by: Finance Department Date: 8/23/2016 Below is the taxable value what would be used for Ad Valorem purposes and the percentage of each category. Residential, Non- Residential, Vacant, and Other 33.10% Residential 6.30% Vacant 56.40% Non -Residential 4.10% Other/Inst/Govmnt Use Code Description Taxable 0 Vacant $7,522,282 3.00% 100 SFR $66,618,579 26.60% 200 MH $3,134,490 1.30% 300 Multi 10+ $3,409,119 1.40% 400 Condo 500 Coop 0600-0700,0900 Ret Home/Misc Res $545,259 0.20% 800 Multi <10 $8,974,423 3.60% 1000 Vac Comm $4,819,975 1.90% 1100-3900 Imp Comm $92,766,815 37.00% 4000 Vac Indus $1,596,842 0.60% 4100-4900 Imp Indus $10,320,999 4.10% 5000-6900 Ag $558,368 0.20% 7000-7900 Institutional $7,869,090 3.10% 8000-8900 Govt $0 0.00% 9000 Leasehold $146,788 0.10% 9100-9700 Misc $569,420 0.20% 9800 Central Assess $787,455 0.30% 9900 Non Ag Acreage $1,430,231 0.60% Real Property $211,070,135 84.30% Tangible Personal Propert $38,295,196 15.30% Centrally Assessed $1,115,889 0.40% Total $250,481,220 100.00% City of Okeechobee Finance Dept. �u�a3,aolc� m�nuct taxable values based on July 1st, 2016 Certification of Taxable Value Rate would be Budgeted Revenue Adv Rate (+ 1 mil) 8.9932 $ 2,244,141 2016 Millage Rate 7.9932 $ 1,994,603 Decrease 1/4 mill 7.7432 $ 1,932,219 Decrease 1/2 mill 7.4932 $ 1,869,835 Decrease 3/4 mill 7.2432 $ 1,807,450 $ 249, 537, 520 $ 249,538 $ 62,384 $ 124,769 $ 187,153 -or budgetary purposes, below is the amount generated from the 96% axable values within our city. Rate would be Budgeted Revenue Adv Rate (+ 1 mil) 8.9932 $ 2,154,465 2016 Millage Rate 7.9932 $ 1,914,899 Decrease 1/4 mill 7.7432 $ 1,855,008 Decrease 1/2 mill 7.4932 $ 1,795,116 Decrease 3/4 mill 7.2432 $ 1,735,225 $ 239, 566, 019 $ 239,566 $ 59,892 $ 119,783 $ 179,675 CITY OF OKEECHOBEE Budget Year 2016 - 2017 Below are alternatives for your review and the millage implementation for budget year 2016 - 2017. Please note with the )llage change, the use of prior roll -forward dollars changes accordingly. Based on 96% of Taxable value as of 7/1/2016. PROPOSED BUDGET IMPACT Options Budgeted 97% Taxable Value $219,233,687 Millage Rate Ad Valorem Revenue Generated Fire Assessment @ 25% recovery Use of prior year's Earnings Rate as advertised Rollback + CPI)$430,000 8.1218 $1,945,626 $424,484 Option #1 Prior Year Rate 7.9932 $1,914,899 $430,000 $393,757 Option #2 DECREASE @ % mil 7.7432 $1,855,007 $430,000 $453,569 Option #3 DECREASE '/2 mil 7.4932 $1,795,116 $430,000 $513,490 •CITY OF OKEECHOBEE Budget Year 1 • - 20 Below are alternatives for your review and the millage implementation for budget year 2016 - 2017. Please note with the Ylage change, the use of prior roll -forward dollars changes accordingly. Based on 96% of Taxable value as of 7/1/2016. PROPOSED BUDGET IMPACT Options Budgeted 97% Taxable Value $219,233,687 Millage Rate Ad Valorem Revenue Generated Fire Assessment @ 20% recovery Use of prior year's Earnings Rate as advertised Rollback + CPI)$359,000 8.1218 $1,945,626 $495,484 Option #1 Prior Year Rate 7.9932 $1,914,899 $359,000 $464,757 Option #2 DECREASE @ % mil 7.7432 $1,855,007 $359,000 $524,569 Option #3 DECREASE '/z mil 7.4932 $1,795,116 $359,000 $584,490 Z3 r-sg� Q City of Okeechobee Provided by: Finance Dept 8/23/2016 Fund Balances at Fiscal year End from Audited Financial Statements 2010 2011 2012 2013 2014 2015 General Fund $ 3,030,477 $ 3,030,477 $ 3,030,477 $ 3,030,477 $ 3,744,188 $ 3,744,185 Public Facility Fund $ 739,838 $ 590,244 $ 883,941 $ 850,970 $ 745,060 $ 721,642 Grant Funds $ 32 $ 32 $ 32 $ 4,002 $ (86,713) Capital Veh & Bldg Im rmnt Fund $ 7,002,344 $ 6,974,068 $ 7,185,805 $ 7,395,764 $ 51445,224 $ 5,615,871 Impact Fee Fund $ 101,456 $ 101,456 $ 63,514 $ 63,514 $ 63,514 Subsequent years expenditures $ 1,110,541 $ 1,490,251 Future Capital Proj $ 18 $ - $ - $ - $ 373,162 $ 382,162 Special Law Enf. $ 2,613 $ 3,137 $ 4,188 $ 5,768 $ 5,111 $ 6,924 8/23/2016 OFD Core Programs/Services Auga3. I� T> Fire Suppression o Structures, vehicles, boats, mobile equipment, & non -mobile equipment o Wildland/Grass fires o Fires incidental to other emergencies or incidents such as explosions, hazard materials, etc... o Misc. Fires ➢ Rescue/Medical Responses/Services o First Responder/First Aid/ Basic Life Support & AED (Automated External Defibrillators) o Respond to all structures and non -structures to treat emergency (911) medical calls o Response to vehicle crashes with multiple victims o Request & Establish landing zones for transport of patients in Trauma Helicopters o Extrication of victims from vehicle crashes o Feed Mill rescues/Confined space rescues & mitigations (common to Okeechobee) o Water Rescue (no boat) o Public Assist with Invalids, safety checks, forcible entry, Car Seats, & many others Hazardous Materials and Situations Responses (Firefighters are required to be certified at specific levels designated by the State of Florida to mitigate emergencies) o Bomb Threats ■ Including actual homemade bombs o Unknown substance (such as anthrax) Meth Labs (both mobile and permanent) o Unknown liquids, etc. in air or on ground (establish barriers to prevent material from spreading into the ground and water ecosystem. o Vapor Releases from LP and Natural Gases (Compressed Tanks) & (underground lines) o Liquid spills of gasoline and diesel (most common spills) ■ Decontamination of area if needed o Fire Department is responsible for identifying all structures within the City that contain hazardous materials that could have a negative impact upon our citizens and community. Also, preparing strategic planning for such events. o Responsible for reporting any event to the State Warning Point and activate local emergency procedures through the County's EOC if needed. o Ability to Evacuate citizens in the affected area or secure buildings "in place" as applicable. ➢ Fire Prevention o Commercial Projects ■ Plan reviews and Inspections • Man hours and field inspections included • Code Enforcement ■ Permits/License (new and renewals) • Field inspections and man hours ■ TRC Meetings o Fire Investigations such as Arson and Origin investigations post fire o Pre planning of current businesses in the City (for ISO credit and prepare for response to that facility) o Provide courtesy inspections for residential homes or businesses by owners/occupants when requested o Provide Fire Safety Training & Fire Extinguisher Training to any business or citizen that requests (this includes actual "hands-on" training outdoors if requested at NO COST to requester) OFD Core Programs/Services o Provide Stand-by services to public & some private events within the City to ensure visitors and occupants remain safe during the events. (Golf Cart utilized for these events) o Conduct Puppet shows and fire safety for the children at daycares and schools upon requests throughout the year. The fire department conducts this program the entire week in October during National Fire Safety Week at all the Schools both in the County and City with assistance from OCFR. o Firefighters participate in all public events such as the annual safety event held at the Okeechobee Ag. Center. o Firefighters conduct walk-thru visits for the public and organizations through -out the year. o OFD provides children in Okeechobee with multiple fire and life safety materials during events and visits that include fire hats, bracelets, coloring books, pens and pencils, and many other items that promote some type of safety message. o Joint participation in the MDA drive each year AmMdl-R(0 a3.aa* City of Okeechobee, FL FY 2017 Fire Rescue Non -Ad Valorem Assessment Study Final Report July 25, 2016 Prepared By: BURTON& ASSOCIATES A Hawksley Consulting Company Burton & Associates 200 Business Park Circle, Suite 101 • St Augustine, Florida 32095 • Phone (904) 247-0787 • Fax (904) 241-7708 E-mail: mburton@burtonandassociates.com BURTON & ASSOCIATES A Hawksley Consulting Company July 25, 2016 Ms. India Riedel Finance Director 55 SE 3rd Ave Okeechobee, FL 34974 Re: FY 2017 Fire Rescue Non -Ad Valorem Assessment Study — Final Report Dear Ms. Riedel: Burton & Associates is pleased to present this Final Report of the Fire Rescue Assessment Study that we have conducted for The City. We appreciate the fine assistance provided by you and all of the members of City staff who participated in the analysis. If you have any questions, please do not hesitate to call me at (904) 247-0787. Very truly yours, Michael E. Burton President Bwton S: As"oClates 200 Business Park Circle, Suite 101 • St Augustine, Florida 32095 • Phone (904) 247-0787 • Fax (904) 241-7708 E-mail: mburton@burtonandassociates.com TABLE OF CONTENTS SECTION1. INTRODUCTION.........................................................................................................................I 1.1 OBJECTIVE AND SCOPE..........................................................................................................................1 1.2 STUDY PROCEDURES..............................................................................................................................1 1.3 METHODOLOGY.......................................................................................................................................2 SECTION 2. CALCULATION OF NET REVENUE REQUIREMENT.......................................................9 2.1 BUDGET ALLOCATION...........................................................................................................................9 2.2 PROJECTION OF NET REVENUE REQUIREMENT...............................................................................9 SECTION 3. CALCULATION OF FIRE RESCUE ASSESSMENTS.........................................................11 3.1 ASSESSMENT PROPERTY CLASSIFICATIONS..................................................................................11 3.2 CALLS FOR SERVICE ANALYSIS.........................................................................................................1 1 3.3 APPORTIONMENT OF NET REVENUE REQUIREMENT...................................................................12 3.4 ASSESSMENT ROLL AND PROPERTY DATA ANLYSIS...................................................................13 3.5 ASSESSMENT RATE CALCULATION..................................................................................................18 SECTION 4. SUMMARY OF RECOMENDATIONS...................................................................................22 SECTION 5. FY 2017 FIRE RESCUE ASSESSMENT ROLL .....................................................................23 Burton & Associates 200 Business Park Circle, Suite 101 • St Augustine, Florida 32095 • Phone (904) 247-0787 • Fax (904) 241-7708 E-mail: mburton@burtonandassociates.coin City of Okeechobee, FL FY 2017 Fire Rescue Non -Ad Valorem Assessment Study SECTION 1. INTRODUCTION 1. Introduction This report presents the results of an analysis to develop a new Fire Rescue Non -Ad Valorem Assessment Program for the City of Okeechobee, Florida (the City). This study intends to create a Fire Rescue Assessment program that would recover the full or partial costs associated with providing Fire Rescue service to the City. The methodology uses current property, cost and calls for service data to create a fair and equitable assessment structure that achieves this goal. The term "Fire Rescue" as used in this study refers to the twenty-four hours per day, seven days per week service for fire suppression provided by the City to properties located within its limits, including first responder service. This study was conducted by Burton & Associates, a firm that specializes in providing rate and assessment consulting services to local governments. 1.1 OBJECTIVE AND SCOPE The objective of this study is to calculate a Fire Rescue Non -Ad Valorem Assessment Program resulting in assessment rates that will recover the full cost requirement of providing Fire Rescue service to properties within the City limits for FY 2017 and subsequent years in proportion to the benefit received from the Fire Rescue service provided by the City. 1.2 STUDY PROCEDURES The study first identifies the full Fire Rescue cost requirements for Fiscal Year (FY) 2017 that recognizes the high level of service traditionally provided by the City. This was accomplished by acquiring the full City Fire Rescue Department Budget. At the time of this study, the FY 2017 City Fire Department budget had been created in draft form based upon the FY 2016 Amended Budget, and it was used as the basis for the computation. We projected the annual cost requirements for providing Fire Rescue service in each year of a multi -year projection period from FY 2017 through FY 2021. To accomplish this, we reviewed cost escalation rates based upon historical trends and City staff knowledge and applied them to the FY 2017 operating budget. The Capital Improvement Plan provided by Staff was also factored in to project the future cost requirements. The projection of costs through FY 2021 calculates the necessary annual adjustments to the Fire Rescue Assessments in order to maintain 100% cost recovery throughout the projection period. This phase of the analysis is used to calculate the maximum assessment rate that could potentially be adopted alongside the FY 2017 assessment rates. The maximum assessment rate is intended to provide the City with the means of adjusting the Fire Rescue Assessments in future Burton & Associates, a Hawksley Consulting Company Final Report Specialists in Governmental Economics City of Okeechobee, FL FY 2017 Fire Rescue Non -Ad Valorem Assessment Study 1. Introduction years in order to maintain 100% cost recovery without having to undergo the special notification and hearing procedures instituted for initial assessment adoption, methodology updates or rates adoption beyond the current maximum adopted rate. The FY 2017 Fire Rescue service Net Revenue Requirement identified in the budget allocation and projection process was then apportioned to each property class based upon National Fire Incident Reporting System (NIFRS) calls for service data provided by the City's Fire Department. A property parcel and structure database as provided by the Okeechobee County Property Appraiser was used as the primary data source for assigning assessment units to each parcel. Property classifications were based upon the Property Use Codes for each parcel as maintained on the Property Appraiser's database. Once the allocation to property classes was complete, the Fire Rescue Assessment rate structure was developed and specific Fire Rescue Assessment rates for each property class were developed, the results of which are presented herein. 1.3 METHODOLOGY The development of a Non -Ad Valorem Assessment to fund Fire Rescue services requires that the services and facilities for which properties are to be assessed confer a special benefit upon the property burdened by the special assessment. Simply stated, there must be a logical relationship between the services and facilities provided and the benefit to real property assessed. In addition to the special benefit requirement, the costs associated with providing the services and facilities must be reasonably apportioned to the properties that receive a benefit from Fire Rescue service in proportion to the benefit received. Therefore, the recommended Fire Rescue Assessments calculated in this study were developed such that the costs incurred by the City in providing Fire Rescue service will be recovered through assessments to properties in proportion to the benefit received by the demand for service as reflected in the calls for service from each respective property class. This part of the report describes the assessment methodology used to develop the Fire Rescue Assessments. The first section discusses relevant Florida Law regarding Special Non -Ad Valorem Assessments, followed by sections discussing how Florida Law has been applied to the determination of special benefit and the apportionment of the annual revenue requirements of the Fire Rescue Assessment to benefitting properties. Burton & Associates, a Hawksley Consulting Company Final Report Specialists in Governmental Economics 1� City of Okeechobee, FL FY 2017 Fire Rescue Non -Ad Valorem Assessment St 1. Introduction 1.3.1 SUMMARY OF RELEVANT FLORIDA LAW GOVERNING SPECIAL ASSESSMENTS This section discusses relevant Florida Law regarding special non -ad valorem assessments as it relates to the City's proposed Fire Rescue Assessment program. The discussion covers how Florida law relates to special benefit and proportional benefit. Special non -ad valorem assessments are a revenue source available to local governments in Florida to fund capital improvements as well as operations and maintenance expenses for essential services such as roads, drainage, Fire Rescue services, utilities, etc. Florida case law has established two requirements for the imposition of a non -ad valorem special assessment. These two requirements have become known as the "two -pronged test". They are 1) the property assessed must derive a special benefit from the improvement, service or facilities provided, and 2) the assessment must be fairly and reasonably apportioned among the properties that receive the special benefit. In considering special benefit, the following question must be considered, "Can a special benefit be derived from Fire Rescue service by all properties within the City to meet the first prong of the two pronged test, even if all properties are not improved and/or do not receive calls for service?". The answer is yes, based in part upon the Florida Supreme Court determination in City No. 1 of Polk City v. Jenkins, a sufficient special benefit is derived by the availability of fire services to justify the imposition of the special assessment. Also, in Meyer v. City of Oakland Park, the Court upheld a sewer assessment on both improved and unimproved property, stating that the benefit need not be direct or immediate but must be substantial, certain and capable of being realized within a reasonable time. Also, In City of Hallendale v. Meekins, the Court indicated that the proper measure of benefits accruing to property from the assessed improvement was not limited to the existing use of the property, but extended to any future use which could reasonably be made. 1.3.2 PROPORTIONAL BENEFIT It is well settled under Florida law that local governments are afforded great latitude regarding legislative determinations of special benefit and reasonable apportionment of costs (as evidenced by the Florida Supreme Court finding in City of Boca Raton v. State of Florida), that the apportionment of benefits is a legislative function, and that legislative determinations as to benefit and apportionment will be upheld unless the determination is arbitrary — that is, if reasonable persons may differ as to whether the land assessed was benefitted by the local improvement, the findings of the City officials must be sustained. In City of Boca Raton v. State of Florida, the Florida Supreme Court also determined that the manner of the assessment is immaterial and may vary, as long as the amount of the assessment for each tract is not in excess Burton & Associates, a Hawksley Consulting Company Final Report Specialists in Governmental Economics 3 City of Okeechobee, FL FY 2017 Fire Rescue Non -Ad Valorem Assessment Study 1. Introduction of the proportional benefits as compared to other assessments on other tracts. Accordingly, while any number of methodologies may be available for a given service or improvement, the community imposing the assessment is at liberty to select the methodology which provides the best fit in terms of local needs and circumstances. 1.3.2.1. SPECIAL BENEFIT — THE FIRST PRONG OF THE TWO PRONGED TEST Based upon discussions with City staff about the extent and nature of the Fire Rescue Services provided, we have concluded that all developed parcels within the City receive a special benefit from the Fire Rescue Services provided by the City. A map of the City was provided by City staff and is presented on the following page and shows the fire stations distributed throughout the City. Burton & Associates, a Hawksley Consulting Company Specialists in Governmental Economics 4 Final Report `r/ City of Okeechobee, FL FY 2017 Fire Rescue Assessment Study 1. Introduction N Cite of Okeechobee w epI Zoning Map �___ _;zft —nano nn Burton & Associates, a Hawksley Consulting Company Final Report Specialists in Governmental Economics 5 City of Okeechobee, FL FY 2017 Fire Rescue Assessment Stu Section 1. Introduction In considering special benefit, it is important to consider that the City maintains its Fire Rescue resources at a level that provides a response readiness condition to respond to calls for service throughout the City at relatively equal levels of service. When needed, responses are made to calls for service without discrimination as to the property type, size, location within the City, or any other factors specific to the property requiring the service. Therefore, all developed properties receive a special benefit from the City's Fire Rescue service. The special benefits provided to all improved parcels by the availability of Fire Rescue Service provided by the City include: ➢ Fire Suppression o Structures, vehicles, boats, mobile equipment, & non -mobile equipment o Wildland/Grass fires o Fires incidental to other emergencies or incidents such as explosions, hazard materials, etc. Rescue/Medical Responses/Services o First Responder/First Aid/ Basic Life Support & AED (Automated External Defibrillators) o Respond to all structures and non -structures to treat emergency (911) medical calls o Response to vehicle crashes with multiple victims o Request & establish landing zones for transport of patients in trauma helicopters o Extrication of victims from vehicle crashes o Feed mill rescues/confined space rescues & mitigations o Water rescue (no boat) o Public assist with invalids, safety checks, forcible entry, car seats Hazardous Materials and Situations Responses (Firefighters are required to be certified at specific levels designated by the State of Florida to mitigate emergencies) o Bomb Threats o Unknown substance (such as anthrax) Meth Labs (both mobile and permanent) o Unknown liquids, etc. in air or on ground (establish barriers to prevent material from spreading into the ground and water ecosystem) o Vapor Releases from LP and Natural o Liquid spills of gasoline and diesel ■ Decontamination of area o Identifying all structures within the City that contain hazardous materials o Responsible for reporting any event to the State Warning Point and activate local emergency procedures through the County's EOC if needed Burton & Associates, a Hawksley Consulting Company Final Report Specialists in Governmental Economics 6 City of Okeechobee, FL FY 2017 Fire Rescue Assessment Stu Section 1. Introduction o Ability to evacuate citizens in the affected area or secure buildings "in place" as applicable ➢ Fire Prevention o Commercial Projects ■ Plan reviews and Inspections ■ Code Enforcement ■ Permits/License ■ TRC Meetings o Fire Investigations such as Arson and Origin investigations post fire o Pre planning of current businesses in the City o Provide courtesy inspections for residential homes or businesses by owners/occupants when requested o Provide Fire Safety Training & Fire Extinguisher Training to any business or citizen that requests o Provide Stand-by services to public & some private events within the City to ensure visitors and occupants remain safe during the events. o Conduct Puppet shows and fire safety for the children at daycares and schools upon requests throughout the year. The fire department conducts this program the entire week in October during National Fire Safety Week at all the Schools both in the County and City with assistance from OCFR. o Firefighters participate in all public events such as the annual safety event held at the Okeechobee Ag. Center. o Firefighters conduct walk-thru visits for the public and organizations through -out the year. o OFD provides children in Okeechobee with multiple fire and life safety materials during events and visits that include fire hats, bracelets, coloring books, pens and pencils, and many other items that promote some type of safety message. Therefore, the first prong of the two pronged test (the property burdened by the assessment must derive a special benefit from the service provided by the assessment) is met because all developed properties in the City receive a special benefit from the City-wide Fire Rescue service provided by the City. 1.3.2.2. FAIR APPORTIONMENT - THE SECOND PRONG OF THE TWO PRONGED TEST In considering the assessment methodology, the second prong of the two pronged test requires that the costs of the assessment must be fairly and reasonably apportioned among the properties that receive the special benefit. The Fire Rescue services apportionment methodology used in Burton & Associates, a Hawksley Consulting Company Specialists in Governmental Economics VA Final Report City of Okeechobee, FL FY 2017 Fire Rescue Assessment Study Section 1. Introduction this study allocates assessable costs on the basis of the demand for Fire Rescue services by classes of real property use as identified on the real property assessment roll prepared for the levy of ad valorem taxes. First, the assessable Fire Rescue costs are allocated among real property use categories based upon the historical demand for these services (cost apportionment). This demand is identified by examining the past four years of fire incident/calls for service data as reported by the City to the State Fire Marshal's office. Second, the costs attributed to each property class are apportioned among the parcels on a per dwelling unit basis for Residential uses, a square footage basis for Non -Residential uses, and a per parcel basis for Vacant parcels (parcel apportionment). Burton & Associates, a Hawksley Consulting Company Specialists in Governmental Economics M Final Report City of Okeechobee, FL FY 2017 Fire Rescue Assessment Study Section 2. Calculation of Net Revenue Requirement SECTION 2. CALCULATION OF NET REVENUE REQUIREMENT This section presents the basis and results from the calculation of the FY 2017 Net Revenue Requirement (NRR) that will fund 100% of the costs for Fire Rescue services for the City. The NRR will be the basis for the FY 2017 Fire Rescue Assessment calculations presented in Section 3 of this report. In addition to the FY 2017 NRR, this section also presents the projection of costs through FY 2021 in order to identify the assessment rates necessary to fully fund Fire Rescue services throughout the projection period. 2.1 BUDGET ALLOCATION Florida case law requires that the imposition of a special assessment for Fire services may only fund Fire Rescue services and first response rescue services. A Fire Rescue Assessment may not fund Emergency Medical Services (EMS), including transportation (Florida Supreme Court opinion in City of North Lauderdale v. SMM Properties). Okeechobee County provides Emergency Medical Services to properties within the City's boundaries and levies a special assessment via a Municipal Services Benefit Unit (MSBU) to recover the costs associated with such services. Through discussions with City staff, it was determined that the nature of City Firefighter response is limited to Basic Life Support, as opposed to Advanced Life Support. In addition, City staff has indicated that the cross -trained Firefighters do not receive increased pay nor does the department incur additional costs to have the Firefighters cross trained as Firefighter/EMT, and does not employ costs for Firefighter/Paramedics. As such, no costs in the Fire Department budget were identified as related to EMS, and 100% of the FY 2017 preliminary budget was included in the Net Revenue Requirement for the Fire Rescue assessment. 2.2 PROJECTION OF NET REVENUE REQUIREMENT In order to calculate the FY 2017 Net Revenue Requirement (NRR) for Fire Rescue services, the FY 2017 Fire Rescue draft budget was used as the basis for the calculation. The projected Capital Improvement Program was also provided by City Staff, and as such the Fire Rescue allocated Capital items were included in the budget projection. Schedule 1 of Appendix A presents the line item projection of the allocated Fire Rescue budget, and Schedule 2 of Appendix A details the projected Capital Improvement Program. The projected budget was then used to develop the Net Revenue Requirement (NRR) to be allocated amongst the property classes for the FY 2017 Fire Rescue Assessment calculations. In each year of the projection period, offsetting revenues from other sources were deducted from Burton & Associates, a Hawksley Consulting Company Final Report Specialists in Governmental Economics 9 M City of Okeechobee, FL FY 2017 Fire Rescue Assessment Section 2. Calculation of Net Revenue Requirement the previously identified expenditure requirements. In addition, a 2% cost to reimburse the County Property Appraiser for assessment data services, 2% cost covering Tax Collector Expenses for administering of the Non -Ad Valorem Assessment bills, and a 5% allowance for contingency and non -collections was included to determine the annual assessment Net Revenue Requirement. In the first year of the projection period (FY 2017), the costs for administering the First Class mailing notices of the Assessment adoption were estimated at $0.75 a parcel. The projection Fire Rescue Net Revenue Requirement for FY 2017 — FY 2021 is presented in Table 1 below. The Net Revenue Requirement in FY 2017 is the 100% Cost Recovery or Maximum Allocated costs for the assessments calculated herein. PROJECTIONTABLE I . Fire Expenditures by Category FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 Personnel Services $ 1,467,076 $ 1,621,119 $ 1,696,169 $ 1,775,146 $ 1,858,295 Operating Costs $ 151,641 $ 155,432 $ 159,317 $ 163,300 $ 167,383 Capital Costs $ 334,000 $ 334,000 $ 334,000 $ 334,000 $ 334,000 Total Fire Expenditures $ 1,952,716 $ 2,110,550 $ 2,189,486 $ 2,272,446 $ 2,359,678 Plus: Assessment Notice Mailing Costs (t) $0.75 $ 2,000 $ - $ - $ - $ - Plus: Assessment Costs - County Property Appraiser (2) 2% $ 42,000 $ 45,00D $ 47,000 $ 49,000 $ 51,000 Plus: Assessment Costs - Tax Collector (3) 2% $ 42,000 $ 45,000 $ 47,000 $ 49,000 $ 51,000 Plus: Assessment Costs - Non -Collections & Contingency (4) 5% $ 105,000 $ 113,000 $ 117,000 $ 122,000 $ 127,000 Total Fire Expenditures for Assessment Calculation $ 2,143,716 $ 2,313,550 $ 2,400,486 $ 2,492,446 $ 2,588,678 Less: Fire Insuranse Premium $ (50,100) $ (50,100) $ (50,100) $ (50,100) $ (50,100) Less: Firefighters Supplement $ (2,400) $ (2,400) $ (2,400) $ (2,400) $ (2,400) Net Revenue Requirement for Assessment $ 2,091,216 $ 2,261,050 $ 2,347,986 $ 2,439,946 $ 2,536,178 (1) -Assessment Notice Mailing Costs are only imposed in the first year of the new Assessment Program. Estimated at $0.75 per billed parcel. (2) - Estimated at 2% of Net Revenue Requirement, rounded (3) - Estimated at 2% of Net Revenue Requirement, rounded (4) - Estimated at 5% of Net Revenue Requirement, rounded Burton & Associates, a Hawksley Consulting Company Specialists in Governmental Economics 10 Final Report City of Okeechobee, FL FY 2017 Fire Rescue Assessment Study Section 3. Calculation of Fire Rescue Assessments SECTION 3. CALCULATION OF FIRE RESCUE ASSESSMENTS This section presents the results of the Fire Rescue Assessment calculations and our recommendations based upon those results. 3.1 ASSESSMENT PROPERTY CLASSIFICATIONS This assessment study will utilize three property classifications as the basis for all apportionments to property classes. These property classifications are the common assessment classifications used throughout the state in Fire Rescue assessment calculations. The property classifications utilized in this study are as follows: • Residential • Non -Residential • Vacant 3.2 CALLS FOR SERVICE ANALYSIS The costs identified in this study are apportioned to property categories based upon an analysis of the calls for service data provided by the City Fire Department. The call/incident data identified the number and type of calls made by City Fire Rescue and EMS vehicles for a period of January 1, 2012 — December 31, 2015. The call/incident data is extracted from the National Fire Incident Reporting System (NIFRS). The data field containing the type of incident was used to separate calls determined to be for EMS, and those that are Fire Rescue or First Responder. Only calls with non -EMS incident types were used for the apportionment of the Fire Rescue Assessments. Schedule 1 of Appendix B presents the full list of unique incident types in the data set provided by the City, and the identification of each incident type as being either Fire Rescue or EMS for the assessment calculations. The call data represented 2,605 calls over the four year time period. Of these calls, 1,705 were identified by incident type as Fire related, 900 were identified as EMS or Non - Specific. Beyond identifying the action type, we then allocated the Fire calls using property types as coded in the call data. Schedule 2 of Appendix B presents each unique property use code in the NIFRS data, and the application of the property categories to each code as utilized in this study. Of the 1,705 calls identified as Fire related, 1,030 were calls to real property and specific property uses. Burton & Associates, a Hawksley Consulting Company Final Report Specialists in Governmental Economics City of Okeechobee, FL FY 2017 Fire Rescue Assessment Stu Section 3. Calculation of Fire Rescue Assessments The remaining 675 calls were to non -real property or non-specific property and were therefore excluded from the apportionment analysis. The remaining 1,030 calls were assigned to the assessment property classifications. Table 2 below illustrates the assignment of calls to the property categories identified in the previous subsection. The percentages identified in the Fire Calls to Real Property are used to allocate the FY 2017 Net Revenue Requirement to each property class. FIRE CALL ALLOCATIONTABLE 2 ••• Property Classification # of Fire Calls % of Calls Residential 480 28.2% Non -Residential 507 29.7% Vacant 43 2.5% Non -Specific 675 39.6% Total 1,705 100.0% FIRE CALLS TO REAL PROPERTY Property Classification # of Fire Calls % of Calls Residential 480 46.6% Non -Residential 507 49.2% Vacant 43 4.2% Tota 1 1,030 100.0% 3.3 APPORTIONMENT OF NET REVENUE REQUIREMENT The next step in the Fire Rescue Assessment calculation is to allocate the Net Revenue Requirement amongst the property classes. This is done by utilizing the allocations of Fire calls to real property as identified in the previous section. Featured below, Table 3 contains the apportionment of the Net Revenue Requirement to the identified property classes. Property Class % Allocation $ Allocation Residential 46.6% $974,547 Non -Residential 49.2% $1,029,366 Vacant 4.2% $87,303 Total 100.0% $2,091,216 Burton & Associates, a Hawksley Consulting Company Specialists in Governmental Economics 12 Final Report City of Okeechobee, FL FY 2017 Fire Rescue Assessment Study Section 3. Calculation of Fire Rescue Assessments 3.4 ASSESSMENT ROLL AND PROPERTY DATA ANLYSIS The basis for creating the FY 2017 Assessment calculations and associated assessment roll is the full property parcel and structure database as provided by the Okeechobee County Property Appraiser. The property database identifies 2,778 parcels within the City. Each parcel was assigned a property classification for the assessment calculations based upon the property use category assigned by the Property Appraiser. Schedule 3 of Appendix B presents each property use code and the assigned assessment class by code. 3.4.1 EXEMPT AND EXCLUDED PROPERTIES Certain parcel types are exempt by State statutes or case law from non -ad valorem assessments such as this Fire Rescue Assessment. Other parcels are typically excluded from such assessments because they receive no benefit from Fire Rescue Services, such as lake bottoms, marshes, and other property types that will likely never develop. The excluded properties are identified by the property use codes contained in the Property Appraiser's database. These excluded properties are contained in the schedule of property use codes in Schedule 3 of Appendix B. This study has assumed the required exemptions for City, County, State, Federally owned properties. In addition, newly required exemptions for Agricultural properties are included and described in subsequent sections. The exempted parcels are included in the cost apportionment, but will not be billed an assessment. The unrecovered revenue must be funded through other City revenue sources. The property use codes provided by the Property Appraiser were utilized to identify the exempt parcels. Schedule 3 of Appendix B contains a list of all uniquely identified property use codes and the exemption status for each code applied to this study. 3.4.2 PROPERTY CLASSIFICATION AND ASSESSMENT UNIT IDENTIFICATION The specific methodology and underlying assumptions for the parcel apportionment within each category of property use is generally described in this section. The apportioned costs to each property category are divided amongst the assessment units by category to create the Assessment Rate. Table 4 below presents each property classification and the associated Assessment Unit used in creation of the Assessment Rate. Burton & Associates, a Hawksley Consulting Company Specialists in Governmental Economics 13 Final Report City of Okeechobee, FL FY 2017 Fire Rescue Assessment Study Section 3. Calculation of Fire Rescue Assessments Property Class Assessment Unit Residential Per Dwelling Unit Non -Residential Per Bldg Square Footage Vacant Per Parcel 3.4.2.1. FY 2017 PARCEL ASSESSMENT UNIT IDENTIFICATIONS The following steps were taken in order to populate all assessment units for the FY 2017 Assessment Rate calculations: 1. All parcels located within the City were identified by the full parcel database by using the Taxing District code. Tax District code 50 was identified as the City Taxing district. 2. Parcels were assigned a property class based on their Property Use Code 3. All parcels categorized as "Residential" were assigned dwelling units according to the provided property structure/building data. 4. All parcels categorized as "Non -Residential" were assigned building square footage according to the provided property structure/building data. 5. Any parcel that had no identifiable structures was labeled as a Vacant parcel 3.4.2.2. RESIDENTIAL DWELLING UNITS The following assumptions support findings that parcel apportionment applied in the Residential Property Use Classification (including single-family, condominiums, duplexes, triplexes, apartment complexes, cooperatives, mobile homes etc.) is fair and reasonable. • The size or the value of a single family home does not determine the scope of the required Fire Rescue response. The potential demand for Fire Rescue services is driven by the existence of a residential parcel. • Apportioning the assessed costs for fire rescue services attributable to the residential property use category on a per dwelling unit basis is required to avoid cost inefficiency and unnecessary administration and is a fair and reasonable method of parcel apportionment based upon historical call data. • For purposes hereof, the term "dwelling unit" shall mean a building, or portion thereof, which is lawfully used for residential purposes, consisting of one or more rooms arranged, designed, used, or intended to be used as living quarters for one family only, including a mobile home. Burton & Associates, a Hawksley Consulting Company Specialists in Governmental Economics I[1 Final Report City of Okeechobee, FL FY 2017 Fire Rescue Assessment Studv Section 3. Calculation of Fire Rescue Assessments 3.4.2.3. NON-RESDIENTIAL UNITS To assess the amount of special benefit equitably amongst parcels within the Non -Residential category, it is necessary to relate each property's proportional special benefit to the special benefits of all other properties within this category. A direct apportionment of each Non - Residential property's total building square footage was used, in which the assessment rate calculated for each Non -Residential class will be charged for every square foot of developed space identified by the property data. The following assumptions support findings that the parcel apportionment applied in the Non - Residential categories is fair and reasonable: • The assessment of Non -Residential structures based upon square footage is fair and reasonable for the purposes of parcel apportionment because the demand for Fire Rescue availability and the resources expended in combating an actual fire event vary in proportion to the size of structures and improvements within benefited parcels. • The fire flow capacity anticipated at the fire scene under the level of service provided by the assessable costs limits the benefit provided to a structure beyond a certain size. Therefore, it is fair and reasonable to place a cap on the square footage classification of benefited buildings within the Non -Residential property use categories. For each Non -Residential parcel, the square footage of all buildings in the parcel was added. Maximum Structure Size The City works with Okeechobee County to supply mutual aid to the service area. In the event of a first alarm fire within the City to a large non-residential structure, the combined mutual -aid pumping capacity of all fire apparatus is the limiting factor for the maximum structure size that would benefit from fire protection service. The County has previously identified in its Fire Rescue Assessment study that the mutual aid pumping capacity, based upon national firefighting standards, would limit the structure benefit to 140,000 square feet. As such, all buildings with a number of square feet exceeding 140,000 were included in the calculation at 140,000 square feet. This sum reflects an aggregate square footage area for each Non -Residential Property Use Category used in the computation of the Fire Rescue Assessments. 3.4.2.4. SPECIAL CONSIDERATIONS FOR RV AND MOBILE HOME PARKS Section 166.223, Florida Statutes, provides that special assessments imposed by a municipality on a recreational vehicle park regulated under Chapter 513 shall not be based on the assertion Burton & Associates, a Hawksley Consulting Company Final Report Specialists in Governmental Economics 15 City of Okeechobee, FL FY 2017 Fire Rescue Assessment Study Section 3. Calculation of Fire Rescue Assessments that such park is comprised of residential units. Accordingly, the Fire Rescue Assessment for each parcel comprising a recreational vehicle park (or portion thereof comprised of recreational vehicle spaces) shall be computed on a non-residential, square footage basis. Section 513.01, Florida Statutes, sets forth definitions which distinguish mobile home parks (which may be assessed on a residential or per dwelling unit basis) from recreational vehicle parks (which must be assessed on a non-residential basis in accordance with section 166.223, Florida Statutes). The Florida Department of Health (DOH) maintains a database of parks in each county, as well as the number of spaces in each occupied by either mobile homes or recreational vehicles. A survey of the (DOH) database reveals that of the several parks within City limits contain spaces reserved for or occupied by both mobile homes and recreational vehicles. Accordingly, in order to observe the limitations set forth in section 166.223, Florida Statutes, it is reasonable to assess such "mixed -use" parks on a bifurcated basis, with spaces reserved for or occupied by mobile homes assessed on a per dwelling unit basis, and recreational vehicle spaces assessed on a non-residential, square footage basis. The determination as to the number of spaces, as well as the use of each space by either mobile home or recreational vehicle, can be made through reference to the DOH database, site inspection by City staff and/or input from affected property owners. • Section 320.01, Florida Statutes lists various types of recreational vehicles including a "park trailer." Park trailers are defined therein as transportable units designed to provide seasonal or temporary living quarters, the total area of which does not exceed 500 square feet when constructed to United States Department of Housing and Urban Development Standards, which is the maximum square footage specified for any of the listed types of Recreational Vehicles. It is fair and reasonable to utilize a benchmark of 500 square feet for calculating the Fire Rescue Assessment imposed upon parcels offering spaces for recreational vehicles, including park trailers. • The Fire Rescue Assessment for each parcel comprising a recreational vehicle park regulated under Chapter 513, Florida Statutes, shall be computed as follows: (number of recreational vehicle spaces) x (500 square feet) x (rate of Assessment for Non -Residential properties). • The Fire Rescue Assessment for each parcel comprising a mobile home park shall be computed as follows: (number of Mobile Home spaces) x (rate of Assessment for Residential properties). • The Fire Rescue Assessment for each parcel with spaces occupied by both recreational vehicles and mobile homes (regardless of whether such parcel is categorized by the property appraiser or DOH as a mobile home park or recreational vehicle park) shall be Burton & Associates, a Hawksley Consulting Company Final Report Specialists in Governmental Economics 16 City of Okeechobee, FL FY 2017 Fire Rescue Assessment Study Section 3. Calculation of Fire Rescue Assessments computed as follows: ((number of recreational vehicle spaces) x (500 square feet) x (rate of Assessment for Non-Resiential properties)) + ((number of mobile home spaces) x (the rate of Assessment for residential property)). 3.4.2.5. VACANT PROPERTY Based upon the historical demand for Fire Rescue services for City vacant properties, call volume supports a separate assessment class for vacant parcels. Vacant Parcels are benefitted by the availability of Fire Rescue services and by the containment of fire incidents originating on such parcels which otherwise could spread beyond the parcel boundary, with the potential to spread and endanger the value of structures, buildings and occupants of nearby property, thereby limiting liability. As such, for all parcels that do not contain developed structures identified by the full property and structure database provided by the Okeechobee County Property Appraiser, an assumption of 1 vacant unit was assigned per parcel. 3.4.2.6. MIXED PROPERTY USEES For Non -Residential parcels that contain a Residential dwelling unit, the number of dwelling units located on the parcel was multiplied by the Residential per dwelling unit charge to compute the parcel's residential Fire Rescue Assessment. This assessment was then added to the parcel's Non - Residential Fire Rescue Assessment. 3.4.3 IDENTIFIED ASSESSMENT UNITIS Following the assumptions and data points listed within this section, Table 5 identifies the unit counts per property class that will be used to divide the costs allocated to each property class for the Assessment Rate calculations: Property Class Assessment Unit Residential Per Dwelling Unit Non -Residential Per Bldg Square Footage Vacant Per Parcel Burton & Associates, a Hawksley Consulting Company Specialists in Governmental Economics 17 Units per Class 2,054 3,163,967 695 Final Report City of Okeechobee, FL FY 2017 Fire Rescue Assessment Study Section 3. Calculation of Fire Rescue Assessments 3.5 ASSESSMENT RATE CALCULATION 3.5.1 FULL COST RECOVERY RATE CALCULATION To calculate the FY 2017 Fire Rescue Assessments we utilized the apportioned costs and total units per property classification as identified in the previous sections of this report. The amount of assessable costs allocable to each property class was divided by the number of assessment units identified in each property class to compute the Fire Rescue Assessment to be imposed against each parcel. While the full cost FY 2017 Net Revenue Requirement is apportioned to all non -excluded properties, exempted property is included in the apportionment but cannot be billed/assessed. Table 6 below presents the calculated FY 2017 Fire Rescue Assessment Rates at full (100%) cost recovery, as well as the estimated net billed assessment revenue for each property category: Allocated Assessment Property Category %Allocation $ Allocation Units Unit Type per Unit Residential 46.6% $974,547 2,054 Dwelling Unit $474.00 Non -Residential 49.2% $1,029,366 3,163,967 Scl Ft $0.33 Vacant 4.2% $87,303 695 Parcel $126.00 Total 100.0% $2,091,216 3.5.2 PARTIAL COST RECOVERY RATE CALCULATION In order to provide the City with multiple options of program financing, we have calculated the assessment rates and estimated revenues at various cost recovery levels. Tables 7-9 below present the calculated rates and estimated revenues at 75%, 50% and 25% cost recovery levels, respectively. Burton & Associates, a Hawksley Consulting Company Specialists in Governmental Economics IN Final Report City of Okeechobee, FL FY 2017 Fire Rescue Assessment Stu Property Category Residential Non -Residential Vacant Total Section 3. Calculation of Fire Rescue Assessments Allocated Assessment % Allocation $ Allocation Units Unit Type per Unit 46.6% $730,911 2,054 Dwelling Unit $356.00 49.2% $772,024 3,163,967 Sq Ft $0.24 4.2% $65,477 695 Parcel $94.00 100.0% $1,568,412 Allocated Assessment Property Category %Allocation $ Allocation Units Unit Type per Unit Residential 46.6% $487,274 2,054 Dwelling Unit $237.00 Non -Residential 49.2% $514,683 3,163,967 Sq Ft $0.16 Vacant 4.2% $43,652 695 Parcel $63.00 Total 100.0% $1,045,608 Allocated Assessment Property Category % Allocation $ Allocation Units Unit Type per Unit Residential 46.6% $243,637 2,054 Dwelling Unit $119.00 Non -Residential 49.2% $257,341 3,163,967 Sq Ft $0.08 Vacant 4.2% $21,826 695 Parcel $31.00 Total 100.0% $522,804 3.5.3 ESTIMATED NET REVENUES While the full cost FY 2017 Net Revenue Requirement is apportioned to all non -excluded properties, exempted property is included in the apportionment but cannot be billed/assessed. In addition, certain costs are born by the assessment itself such as the First Class mailing requirements in the first assessment year, 2% cost for Property Appraiser expense, 2% costs for Tax Collector expenses, and a 5% estimation for contingency and non -collections. Table 10 Burton & Associates, a Hawksley Consulting Company Specialists in Governmental Economics 19 Final Report City of Okeechobee, FL FY 2017 Fire Rescue Assessment Study Section 3. Calculation of Fire Rescue Assessments below presents the estimated net billed assessment revenue for each scenario, less exemptions and assessment costs at various cost recovery levels. ASSESSEMENT COST RECOVERY LEVEL 100% 75% 50% 25% Allocated Costs $ 2,091,216 $ 1,568,412 $ 1,045,608 $ 522,804 Less: Shortfall for Exemptions $ (185,000) $ (139,000) $ (93,000) $ (46,400) Net Billed Revenues $ 1,906,200 $ 1,429,400 $ 952,600 $ 476,400 Less: Assessment Notice Mailing Costs Ili $ (2,000) $ (2,000) $ (2,000) $ (2,000) Less: Assessment Costs - County Property Appraiser (2) $ (38,000) $ (29,000) $ (19,000) $ (10,000) Less: Assessment Costs -Tax Collector (3) $ (38,000) $ (29,000) $ (19,000) $ (10,000) Less: Assessment Costs - Non -Collections & Contingency (4) $ (95,000) $ (71,000) $ (48,000) $ (24,000) Estimated Net Collected Revenues $ 1,733,000 $ 1,298,000 $ 865,000 $ 430,000 Residential Rate per Dwelling Unit $ 474.00 $ 356.00 $ 237.00 $ 119.00 Non-Residenital rate per Square Foot $ 0.33 $ 0.24 $ 0.16 $ 0.08 Vacant Rate per Parcel $ 126.00 $ 94.00 $ 63.00 $ 31.00 Note: All figures except allocated costs are rounded to the nearest thousand dollars (1) - Assessment Notice Mailing Costs are only imposed in the first year of the new Assessment Program. Estimated at $0.75 per billed parcel (2) - Estimated at 2%of Net Revenue Requirement, rounded (3) - Estimated at 2% of Net Revenue Requirement, rounded (4) - Estimated at 5% of Net Revenue Requirement, rounded 3.5.4 MAXIMUM ASSESSMENT RATES The City may adopt a continuing assessment for future years that can be designed to maintain the cost recovery percentage, with the actual annual adjustments to be determined by the City based upon need as determined by updatingthe financial management plan in subsequent years. If the City wishes to adopt a maximum Assessment Rate at the time of adoption of this Study, we have identified the maximum rate based upon the five-year projection shown in Table 11 below. Burton & Associates, a Hawksley Consulting Company Specialists in Governmental Economics all Final Report r.re City of Okeechobee, FL FY 2017 Fire Rescue Assessment Section 3. Calculation of Fire Rescue Assessments Fire Expenditures by Category FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 Personnel Services $ 1,467,076 $ 1,621,119 $ 1,696,169 $ 1,775,146 $ 1,858,295 Operating Costs $ 151,641 $ 155,432 $ 159,317 $ 163,300 $ 167,383 Capital Improvements $ 334,000 $ 334,000 $ 334,000 $ 334,000 $ 334,000 Total Fire Expenditures $ 1,952,716 $ 2,110,550 $ 2,189,486 $ 2,272,446 $ 2,359,678 Plus: Assessment Notice Mailing Costs ji) $0.75 $ 2,000 $ - $ - $ - $ - Plus: Assessment Costs - County Property Appraiser j2) 2% $ 42,000 $ 45,000 $ 47,000 $ 49,000 $ 51,000 Plus: Assessment Costs - Tax Collector (3) 2% $ 42,000 $ 45,000 $ 47,000 $ 49,000 $ 51,000 Plus: Assessment Costs - Non -Collections & Contingency (4) 5% $ 105,000 $ 113,000 $ 117,000 $ 122,000 $ 127,000 Total Fire Expenditures for Assessment Calculation $ 2,143,716 $ 2,313,550 $ 2,400,486 $ 2,492,446 $ 2,588,678 Less: Fire Insuranse Premium $ (50,100) $ (50,100) $ (50,100) $ (50,100) $ (50,100) Less: Firefighters Supplement $ (2,400) $ (2,400) $ (2,400) $ (2,400) $ (2,400) Net Revenue Requirement for Assessment $ 2,091,216 $ 2,261,050 $ 2,347,986 $ 2,439,946 $ 2,536,178 (1) - Assessment Notice Mailing Costs are only imposed in the first year of the new Assessment Program. Estimated at $0.75 per billed parcel (2) - Estimated at 2% of Net Revenue Requirement, rounded (3) - Estimated at 2% of Net Revenue Requirement, rounded (4) - Estimated at 5% of Net Revenue Requirement, rounded Using the Net Revenue Requirement of the maximum year (FY 2021), the Maximum Assessment Rates at full cost recovery for the projection period are presented in Table 12 below. Max Allocated Assessment Property Category % Allocation $ Allocation Units Unit Type per Unit Residential 46.6% $1,181,908 2,054 Dwelling Unit $575.00 Non -Residential 49.2% $1,248,391 3,163,967 Sq Ft $0.40 Vacant 4.2% $105,879 695 Parcel $152.00 Total 100.0% $2,536,178 Burton & Associates, a Hawksley Consulting Company Specialists in Governmental Economics 21 Calculated FY 2017 Assessment $474.00 $0.33 $126.00 Final Report City of Okeechobee, FL FY 2017 Fire Rescue Assessment Study 4. Summary of Recommendations SECTION 4. SUMMARY OF RECOMENDATIONS Based upon the results of the analysis presented herein, we recommend the following: 1. If the City wishes to fully fund or supplement funding of Fire Rescue services through an Assessment program, we recommend the Assessment Rates presented herein to be adopted by the City for FY 2017 at or below the full cost recovery calculation. 2. In order to provide the City the ability to adjust the adopted Assessment Rates to fund 100% of future Fire Rescue costs, we recommend the City adopt the maximum projected rate at the time of the FY 2017 rate adoption. 3. We recommend the assessment calculations are updated approximately every five years to keep pace with ongoing changes in costs, call allocations and property demographics. Burton & Associates, a Hawksley Consulting Company Specialists in Governmental Economics 22 Final Report City of Okeechobee, FL FY 2017 Fire Rescue Assessment Study 5. Assessment Roll SECTION S. FY 2017 FIRE RESCUE ASSESSMENT ROLL We developed a Fire Rescue Assessment Roll (FY 2017 Roll) of all parcels within the City that will receive a Fire Rescue Assessment. This Roll includes specific information for each parcel, including the recommended FY 2017 Fire Rescue Assessment. The FY 2017 Roll is being delivered to the City electronically. Burton & Associates, a Hawksley Consulting Company Final Report Specialists in Governmental Economics 23 Schedule 1- Projection of Fire Expenses Appendix A - Budget Projection Schedules Budget Projected Projected Projected Projected Projected Cost Escalation Personnel Services FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 Factor Exe Salary $ 69,247 $ 72,017 $ 74,898 $ 77,893 $ 81,009 $ 94,250 4.0% Salaries $ 638,806 $ 664,358 $ 690,933 $ 718,570 $ 747,313 $ 777,205 4.0% Holiday Pay $ 24,646 $ 25,632 $ 26,657 $ 27,723 $ 28,832 $ 29,986 4.0% Other Salaries $ 27,815 $ 28,928 $ 30,085 $ 31,288 $ 32,540 $ 33,841 4.0% OT $ 33,670 $ 35,017 $ 36,417 $ 37,874 $ 39,389 $ 40,965 4.0% OTAnnual/Sick Leave $ 57,200 $ 59,488 $ 61,868 $ 64,342 $ 66,916 $ 69,593 4.0% Dispatcher OT $ 6,500 $ 6,760 $ 7,030 $ 7,312 $ 7,604 $ 7,908 4.0% Aux pay $ 12,000 $ 12,480 $ 12,979 $ 13,498 $ 14,038 $ 14,600 4.0% Career Ed $ 2,400 $ 2,496 $ 2,596 $ 2,700 $ 2,808 $ 2,920 4.0% FICA $ 67,158 $ 69,844 $ 72,638 $ 75,544 $ 78,565 $ 81,708 4.0% Retirement $ 172,815 $ 181,456 $ 190,529 $ 200,055 $ 210,058 $ 220,561 5.0% Life & health $ 114,324 $ 125,756 $ 138,332 $ 152,165 $ 167,382 $ 184,120 10.0% Work comp $ 37,350 $ 38,844 $ 40,398 $ 42,014 $ 43,694 $ 45,442 4.0% Staff (8 hour) Fire Administration (TBD) $ - $ - $ 50,000 $ 52,000 $ 54,080 $ 56,243 4.0% Dispatcher $ $ 48,000 $ 49,920 $ 51,917 $ 53,993 $ 56,153 4.0% Administrative/Legal $ $ - $ 36,000 $ 37,440 $ 38,938 $ 40,495 4.0% Additional Firefighter x 2 (TBD) $ $ 96,000 $ 99,840 $ 103,834 $ 107,987 $ 112,306 4.0% Subtotal Personnel Services $ 1,263,931 $ 1,467,076 $ 1,621,119 $ 1,696,169 $ 1,775,146 $ 1,858,295 Operating Expenses Professional Serv. $ 7,800 $ 7,995 $ 8,195 $ 8,400 $ 8,610 $ 8,825 2.5% Professional Serv. $ 3,800 $ 3,895 $ 3,992 $ 4,092 $ 4,194 $ 4,299 2.5% Physicals $ 3,360 $ 3,444 $ 3,530 $ 3,618 $ 3,709 $ 3,802 2.5% Other contractual $ 2,450 $ 2,511 $ 2,574 $ 2,638 $ 2,704 $ 2,772 2.5% Travel $ 3,500 $ 3,588 $ 3,677 $ 3,769 $ 3,863 $ 3,960 2.5% Com & Freight $ 14,366 $ 14,725 $ 15,093 $ 15,471 $ 15,857 $ 16,254 2.5% Utilities $ 14,175 $ 14,529 $ 14,893 $ 15,265 $ 15,647 $ 16,038 2.5% Rentals & Leases $ 2,400 $ 2,460 $ 2,522 $ 2,585 $ 2,649 $ 2,715 2.5% Insurance $ 28,876 $ 29,598 $ 30,338 $ 31,096 $ 31,874 $ 32,671 2.5% Printing $ 600 $ 615 $ 630 $ 646 $ 662 $ 679 2.5% Education $ 12,000 $ 12,300 $ 12,608 $ 12,923 $ 13,246 $ 13,577 2.5% Public Education $ 1,500 $ 1,538 $ 1,576 $ 1,615 $ 1,656 $ 1,697 2.5% Code Enf $ 9,000 $ 9,225 $ 9,456 $ 9,692 $ 9,934 $ 10,183 2.5% Training & materials $ 3,500 $ 3,588 $ 3,677 $ 3,769 $ 3,863 $ 3,960 2.5% Misc. $ 400 $ 410 $ 420 $ 431 $ 442 $ 453 2.5% Office Supplies $ 2,200 $ 2,255 $ 2,311 $ 2,369 $ 2,428 $ 2,489 2.5% Operating Supply $ 11,825 $ 12,121 $ 12,424 $ 12,734 $ 13,053 $ 13,379 2.5% Fuel & Oil $ 9,190 $ 9,420 $ 9,655 $ 9,897 $ 10,144 $ 10,398 2.5% Oper-Tires $ 5,000 $ 5,125 $ 5,253 $ 5,384 $ 5,519 $ 5,657 2.5% Uniforms $ 8,000 $ 8,200 $ 8,405 $ 8,615 $ 8,831 $ 9,051 2.5% Books, Pub subs $ 4,000 $ 4,100 $ 4,203 $ 4,308 $ 4,415 $ 4,526 2.5% Subtotal Operating Expenses $ 147,942 $ 151,641 $ 155,432 $ 159,317 $ 163,300 $ 167,383 Capital Improvement Program 5-Year Average Annual Capital Purchases $ 50,200 $ 229,000 $ 229,000 $ 229,000 $ 229,000 $ 229,000 5-Year Average Annual Vehicle R&R $ 40,000 $ 70,000 $ 70,000 $ 70,000 $ 70,000 $ 70,000 5-Year Average Annual Building R&R $ 32,000 $ 35,000 $ 35,000 $ 35,000 $ 35,000 $ 35,000 Subtotal Capital Improvement Program $ 122,200 $ 334,000 $ 334,000 $ 334,000 $ 334,000 $ 334,000 TOTAL FIRE RESCUE EXPENSES $ 1,534,073 $ 1,952,716 $ 2,110,550 $ 2,189,486 $ 2,272,446 $ 2,359,678 Prepared by Burton & Associates City of Okeechobee - FY 2017 Fire Rescue Assessment Study Schedule 2 - Projected of Capital Improvement Program Appendix A - Budget Projection Schedules Project Description FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 Vehicle R&R Engine 1 - 1949 Event Truck $ 1,000 $ 1,030 $ 1,061 $ 1,093 $ 1,202 Engine 5 - 1980 $ 5,500 $ - $ - $ - $ - Engine 6 - 1997 $ 3,000 $ 3,150 $ 3,465 $ 3,812 $ 4,193 Engine 7 - 2000 on 1974 chassis $ 3,200 $ 3,360 $ 3,696 $ 4,066 $ 4,472 Truck 8 - 2009 Brush Truck $ 2,500 $ 2,575 $ - $ - $ - Ladder 1 -1983 $ 40,000 $ 5,500 $ 5,775 $ 6,064 $ 6,670 Command Chief Truck - 2010 $ 1,250 $ 1,288 $ 1,326 $ 1,750 $ 1,925 Fire Station Repair O&M $ 30,000 $ 25,000 $ 15,000 $ - $ 50,000 Equipment Testing and Certifications $ 4,500 $ 4,635 $ 4,774 $ 4,917 $ 5,065 Safety issue in Bays $ 45,000 $ - $ - $ - $ - Fire Prevention $ 5,000 $ 7,500 $ 7,875 $ 8,269 $ 8,682 Total Annual Vehicle R&R $ 140,950 $ 54,038 $ 42,972 $ 29,970 $ 82,209 Capital Purchases Engine 9 - TBD (2016-2017) Pumper $ 425,000 $ - $ - $ $ Engine 10 - TBD (2017-2018) Brush $ - $ 90,000 $ $ $ Equipment for Engine 9 $ 50,000 $ - $ $ $ - Engine 11 (2024-2025) Pumper $ - $ $ $ $ Equipment for Engine 11 $ $ $ $ $ Equipment for Engine 10 $ $ 45,000 $ $ $ Updated Extrication Equipment $ 35,000 $ - $ $ $ Updated Extrication Equipment $ - $ 30,000 $ $ $ - Fire Safety Equipment - Bunker Gear $ 7,500 $ 10,000 $ 10,000 $ 10,000 $ 5,000 Ladder 1 Replacement/Refurbishment $ - $ - $ - $ - $ - Equipment for Ladder 1 $ $ - $ $ $ Fire Chief's Command vehicle (TBD) $ $ 30,000 $ $ $ Code Enforcement Vehicle (TBD) $ $ - $ $ 25,000 $ - SCBA & Bottles $ $ 7,500 $ 7,500 $ 2,500 $ 2,500 Total Annual Capital Purchases $ 517,500 $ 212,500 $ 17,500 $ 37,500 $ 7,500 5-Year Average Annual Vehicle R&R $ 70,000 5-Year Average Annual Capital Purchases $ 159,000 Total 5-Year Average Capital Improvement Program $ 229,000 Prepared by Burton & Associates City of Okeechobee - FY 2017 Fire Rescue Assessment Study Schedule 1 - NIFRS Call Data Incident Types Appendix B - Roll Assumptions Incident Description Incident Type Count of Incidents/Calls Investigate Fire/First Responder 112 Extinguish Fire/First Responder 67 Provide first aid & check for injuries Fire/First Responder 343 Provide manpower Fire/First Responder 173 Action taken, other Fire/First Responder 82 Cancelled enroute Fire/First Responder 487 Confine fire (wildland) Fire/First Responder 1 Provide basic life support (BLS) EMS 896 Restore fire alarm system Fire/First Responder 36 Hazardous materials leak control & containment Fire/First Responder 7 Fill-in, standby, other Fire/First Responder 11 Assist physically disabled Fire/First Responder 98 Hazardous materials spill control and confinement Fire/First Responder 10 Provide water Fire/First Responder 4 Hazardous condition, other Fire/First Responder 1 Remove hazardous materials Fire/First Responder 3 Fires, rescues & hazardous conditions, other Fire/First Responder 5 Standby Fire/First Responder 62 Provide apparatus Fire/First Responder 13 Provide equipment Fire/First Responder 9 Assistance, other Fire/First Responder 12 Refer to proper authority Fire/First Responder 8 Investigate fire out on arrival Fire/First Responder 28 Information, investigation & enforcement, other Fire/First Responder 16 Notify other agencies Fire/First Responder 1 Assist animal Fire/First Responder 7 Remove hazard Fire/First Responder 17 Secure property Fire/First Responder 2 Identify, analyze hazardous materials Fire/First Responder 2 Establish safe area Fire/First Responder 23 Salvage & overhaul Fire/First Responder 11 Systems and services, other Fire/First Responder 11 Provide information to public or media Fire/First Responder 3 Enforce code Fire/First Responder 3 Ventilate Fire/First Responder 1 Fire, other Fire/First Responder 10 Contain fire (wildland) Fire/First Responder 1 Recover body Fire/First Responder 1 Rescue, remove from harm Fire/First Responder 4 Shut down system Fire/First Responder 4 Emergency medical services, other EMS 1 Provide light or electrical power Fire/First Responder 1 Forcible entry Fire/First Responder 5 Transport person EMS 3 Control fire (wildland) Fire/First Responder 2 Control traffic Fire/First Responder 7 Decontaminate occupancy or area Fire/First Responder 1 Prepared by Burton & Associates City of Okeechobee - FY 2017 Fire Rescue Assessment Study Schedule 2 - NIFRS Call Data Property Types Appendix B - Roll Assumptions Property Code Property Description Assessment Class Fire/First Responder Incidents 0 Property Use, other Non -Specific 256 100 Assembly, other Non -Residential 5 110 Fixed use recreation places, other Non -Residential 1 112 Billiard center, pool hall Non -Residential 1 123 Stadium, arena Non -Residential 1 131 Church, mosque, synagogue, temple, chapel Non -Residential 8 134 Funeral parlor Non -Residential 1 140 Clubs, other Non -Residential 2 141 Athletic/health club Non -Residential 1 150 Public or government, other Non -Residential 1 151 Library Non -Residential 1 155 Courthouse Non -Residential 6 160 Eating, drinking places Non -Residential 12 161 Restaurant or cafeteria Non -Residential 28 162 Bar or nightclub Non -Residential 5 210 Schools, non -adult Non -Residential 2 211 Preschool Non -Residential 0 213 Elementary school, including kindergarten Non -Residential 3 215 High school/junior high school/middle school Non -Residential 30 241 Adult education center, college classroom Non -Residential 0 254 Day care, in commercial property Non -Residential 14 255 Day care, in residence, licensed Non -Residential 2 256 Day care in residence, unlicensed. Non -Residential 2 300 Health care, detention, & correction, other Non -Residential 5 311 24-hour care Nursing homes, 4 or more persons Non -Residential 166 321 Mental retardation/development disability facility Non -Residential 0 322 Alcohol or substance abuse recovery center Non -Residential 3 331 Hospital - medical or psychiatric Non -Residential 29 332 Hospices Non -Residential 2 340 Clinics, Doctors offices, hemodialysis centers Non -Residential 27 341 Clinic, clinic -type infirmary Non -Residential 12 342 Doctor, dentist or oral surgeon's office Non -Residential 5 343 Hemodialysis unit Non -Residential 1 361 Jail, prison (not juvenile) Non -Residential 3 365 Police station Non -Residential 3 400 Residential, other Residential 49 419 1 or 2 family dwelling Residential 375 429 Multifamily dwellings Residential 33 439 Boarding/rooming house, residential hotels Residential 3 449 Hotel/motel, commercial Non -Residential 13 459 Residential board and care Residential 15 460 Dormitory type residence, other Residential 5 500 Mercantile, business, other Non -Residential 21 511 Convenience store Non -Residential 5 519 Food and beverage sales, grocery store Non -Residential 2 529 Textile, wearing apparel sales Non -Residential 2 539 Household goods, sales, repairs Non -Residential 1 549 Specialty shop Non -Residential 12 557 Personal service, including barber & beauty shops Non -Residential 1 559 Recreational, hobby, home repair sales, pet store Non -Residential 0 564 Laundry, dry cleaning Non -Residential 5 571 Service station, gas station Non -Residential 2 579 Motor vehicle or boat sales, services, repair Non -Residential 5 580 General retail, other Non -Residential 6 581 Department or discount store Non -Residential 16 592 Bank Non -Residential 5 599 Business office Non -Residential 12 600 Utility, defense, agriculture, mining, other Non -Residential 4 Schedule 2 - NIFRS Call Data Property Types Appendix B - Roll Assumptions Property Code Property Description Assessment Class Fire/First Responder Incidents 640 Utility or Distribution system, other Non -Residential 1 644 Gas distribution, pipeline, gas distribution Non -Residential 1 645 Flammable liquid distribution, pipeline, flammable Non -Residential 1 669 Forest, timberland, woodland Non -Specific 1 700 Manufacturing, processing Non -Residential 13 800 Storage, other Non -Residential 1 808 Outbuilding or shed Non -Specific 1 849 Outside storage tank Non -Specific 2 880 Vehicle storage, other Non -Residential 1 882 Parking garage, general vehicle Non -Residential 0 888 Fire station Non -Residential 0 900 Outside or special property, other Non -Specific 18 931 Open land or field Vacant 19 936 Vacantlot Vacant 18 938 Graded and cared -for plots of land Vacant 6 940 Water area, other Non -Specific 1 951 Railroad right of way Non -Specific 3 952 Railroad yard Non -Specific 1 960 Street, other Non -Specific 4 961 Highway or divided highway Non -Specific 90 962 Residential street, road or residential driveway Non -Specific 39 963 Street or road in commercial area Non -Specific 56 965 Vehicle parking area Non -Specific 61 974 Aircraft loading area Non -Residential 13 984 Industrial plant yard - area Non -Residential 2 NNN None Non -Specific 22 UUU Undetermined Non -Specific 18 _ Uncoded Non -Specific 102 Prepared by Burton & Associates City of Okeechobee - FY 2017 Fire Rescue Assessment Study vw •..► Schedule 3 - Identification of Assessment Class by Use Code Appendix B - Roll Assumptions Property Use Code Description Assessment Class Exemption Status 0 VACANT Vacant Assessed 100 SINGLE FAM Residential Assessed 200 MOBILE HOM Residential Assessed 300 MULTI-FAM Residential Assessed 600 RETIREMENT Residential Assessed 800 MULTI-FAM Residential Assessed 900 RES COMMON Excluded Assessed 1000 VACANT COM Vacant Assessed 1100 STORES/1 S Non -Residential Assessed 1126 CONV STORE Non -Residential Assessed 1200 MXD RES/OF Non -Residential Assessed 1400 SUPERMARKE Non -Residential Assessed 1600 COMMUNITY Non -Residential Assessed 1700 OFFICE BLD Non -Residential Assessed 1800 OFFCE BLD Non -Residential Assessed 1900 PROFESS OF Non -Residential Assessed 2100 RESTAURANT Non -Residential Assessed 2300 FINANCIAL Non -Residential Assessed 2400 INSURANCE Non -Residential Assessed 2500 REPAIR SER Non -Residential Assessed 2525 BEAUTY PAR Non -Residential Assessed 2600 SERVICE ST Non -Residential Assessed 2700 VEH SALE/R Non -Residential Assessed 2800 PK/LT RVMH Non -Residential Assessed 2900 WHOLESALE Non -Residential Assessed 3200 THEATER/AU Non -Residential Assessed 3300 NIGHTCLUB/ Non -Residential Assessed 3800 GOLF COURS Non -Residential Assessed 3900 HOTELS/MOT Non -Residential Assessed 4000 VACANT IND Non -Residential Assessed 4100 LIGHT MANU Non -Residential Assessed 4300 LUMBER YAR Non -Residential Assessed 4700 MINERAL PR Non -Residential Assessed 4800 WAREHOSE/D Non -Residential Assessed 4900 OPEN STORA Non -Residential Assessed 6180 IMP PASTUR Agriculture Assessed 6181 IMP PASTUR Agriculture Assessed 6187 IMP PAS MI Agriculture Assessed 7000 VAC INSTIT Vacant Assessed 7100 CHURCHES Non -Residential Assessed 7200 PRVT SCHL/ Non -Residential Assessed 7400 HOMES FOR Non -Residential Assessed f�l w Schedule 3 - Identification of Assessment Class by Use Code Appendix B - Roll Assumptions Property Use Code Description Assessment Class Exemption Status 7500 NON-PROFIT Non -Residential Assessed 7600 MORTUARY/C Non -Residential Assessed 7700 CLUBS/LODG Non -Residential Assessed 7800 REST HOMES Non -Residential Assessed 8003 O U A VAC Non -Residential Assessed 8083 PUB SCHL V Non -Residential Assessed 8086 COUNTY VAC Vacant Exempt 8089 MUNICIPAL Non -Residential Exempt 8300 PUB SCHL I Non -Residential Exempt 8600 COUNTY IMP Non -Residential Exempt 8700 TIITF IMP Non -Residential Exempt 8703 0 U A IMP Non -Residential Exempt 8705 STATE FLA Non -Residential Exempt 8800 FEDERAL IM Non -Residential Exempt 8900 MUNICIPAL Non -Residential Exempt 9001 LEASEHOLD Non -Residential Assessed 9100 UTILITIES Non -Residential Assessed 9400 RIGHTS -OF- Excluded Assessed 9500 RIVERS AND Excluded Assessed 9800 CENTRALLY Vacant Assessed 9900 NON AG ACR Vacant Assessed Prepared by Burton & Associates City of Okeechobee - FY 2017 Fire Rescue Assessment Study ``�y.OF•OKfFCy PC" QS. 1Q0(6 MEMORANDUM TO: Mayor Kirk, Council, Attorney Cook, Administrator Montes De Oca FROM: City Clerk Gamiotea DATE: Aug 23, 2016 SUBJECT: Fire Assessment Responses • Individual Notices were mailed by Burton & Associates to each property owner. • The City received 107 notices marked, "Return to Sender/Unable to Forward." • The City received an additional 25 notices, with forwarding information provided by the post office and the Finance Department mailed them to the new address. • The City received two calls from individuals who had recently sold their property, they received the notice and provided the new owners information. Finance forwarded a notice to them. • My office received 26 phone calls relating to the Fire Assessment notice. Two were forwarded to the Administrator's Office for further handling. • Attached are two written responses the City received as of this afternoon. Page 1 of 1 4 W Okeechobee Presbyterian U S 312 North Parrott Avenue, Okeechobee, FL 34972, (8�63J 824-0013 72 3yrP� `\/P_9f D" August 17, 2016 City of Okeechobee 55 SE 3rd Ave. Okeechobee, FL 34974 (863)763-3372 TO: The Honorable Mayor James E. Kirk; Council Member Noel Chandler; Council Member Mike O'Connor; Council Member Gary Ritter; Council Member Dowling R. Watford, Jr.; City Administrator Marcos Montes De Oca; City Attorney John R. Cook; City Clerk Lane Gamiotea Deputy Clerk Bobbie Jenkins; Police Chief Denny Davis; Fire Chief Herb Smith; Public Works Director David Allen; and Finance Director India Riedel. In accord with Section 197.3632 of the Florida Statutes, this written objection to the proposed annual fire services assessment is hereby respectfully submitted within the required twenty (20) days from the July 29, 2016 letter referencing the following three (3) property parcels owned by Okeechobee Presbyterian Church: Parcel # 3-15-37-35-0010-01220-0040 Parcel # 3-15-37-35-0010-01220-0060 Parcel # 3-15-37-35-0010-01220-0010 Our objections to this proposed assessment are as follows: The proposed assessment is indicated in your July 29, 2016 letter as an assessment for "fire rescue services and facilities" as though it were a `non -tax.' However, the true nature of this assessment is revealed when you state, "Florida law provides that failure to pay the assessment will cause a tax certificate to be issued against the assessed property which may result in a loss of title." This may seem to some to be a small issue, but it represents a potentially large step in the wrong direction: to look at churches as a form of political finance base, and determine the status of churches in terms of their payment or non-payment. As soon as a city, county, or nation can define churches as part of their finance base, the writing is on the wall as to the ultimate freedom of church message. It's a slippery slope, as history bears out. So our first problem with this assessment is a respectful, firm philosophical disagreement. :J co Historically and constitutionally, the church has been exempt from taxation. Every State of the Union, including Florida, and the District of Columbia provides for tax exemptions for religious institutions. This history of exemptions goes back to the establishment of our nation, and has been upheld by repeated court decisions, indicating taxation of religious institutions to be a form of government control. The US Supreme Court confirmed this in McCulloch v. Maryland (1819) when Chief Justice John Marshall quoted Daniel Webster, saying, "The power to tax involves the power to destroy." The Florida Department of Revenue code actually states, "The property of non-profit fraternal and benevolent organizations is entitled to full or predominant exemption from ad valorem taxation when used exclusively or predominantly for charitable, educational, literary, scientific or religious purposes." Second, we disagree practically. Churches exist as a collection of private individuals who each pay local taxes, including fire assessments, etc. To force them to pay again as part of their constitutional right to free religious assembly is misguided. Also, each church exists in a limited budgetary framework, doing work for civil good that far outstrips their monetary income. A few larger churches may be flush in cash, with well -paid staff, and could pay taxes and assessments without difficulty. However, most churches operate in very sacrificial form, with pastors paid far below the standard of private sector. The work that such churches offer, giving healing for the moral and spiritual climate of their local area, is untold in value. Yet it only happens on a fine line, from a budgetary standpoint. To look at such churches, operating sacrificially, as a form of "untapped financial potential," so to speak, for city or political locale, is to not fully comprehend the mission, meaning, work and sacrifice of these churches. Jesus said to render unto Caesar that which is Caesar's, and unto God that which is God's — and to look at the offerings given from church members to God as a potential political windfall is to mix up the intent, and to forget one's place, willing to put a hand to what is God's. It's a dangerous path, as any God- fearing political servant should see. Furthermore, churches in our community offer numerous social services to people in need, relieving both city and country government of doing work it would otherwise be obliged to undertake at great financial cost. In our church alone, we operate a food pantry open to the public, feeding tens of thousands a year, multiple 12-Step groups for recovering addicts, a youth program, as well as providing space for community groups and offering marriage and family counseling to many in our community. The problem is not that many churches would not want to help out, if indeed there is financial need for fire rescue services and facilities. It's just that any financial assistance from churches should be viewed as completely voluntary, and not coerced (as in a form of taxation or assessment). Many larger churches would be glad to give donations, or to hold fundraisers, etc. It just should not come from the gifts given to God in the form of tithes and offerings. Such a path is specious at the outset, and fraught with spiritual danger in its conclusion. It will place a potentially onerous burden on the churches, and will potentially remove the blessing of God from the political structures and officers that levy such items. As a church, we are gra' ! for the work that our Mayor, City A 'nistrator and City Council, and all officers oithe city, perform. If assessed against our wishes, we would pay such items as requested — and still pray for all involved, and still love everyone, as befitting followers of Christ. However, we believe this action to be misguided, and consequentially unsure. Please receive our firm disagreement in the high respect with which it is given. Sincerel , ev. Loy Daniel Mershimer Pastor Rev. Allen Patterson Administrative Pastor Judith E. Hill 635 SW 851" Ave. Okeechobee, FL 34974 863-763-2197 8-20-16 To Whom It May Concern: I am writing this letter in reference to tax parcel: 3-15-37-610-01790-0080. Property that I own inside city limits and possibly going to have a new fire assessment added to it. I do believe in assessments and for specific services makes it very fair for residents. However I do feel that if an assessment is going to be put in place it should fully fund the service. Your collections do not appear to be enough to fully fund the service. It appears to be only 30% of your proposed budget of $1,463,483 for 2015/2016 at $119.00 per household which is projected to raise $430,000. That means to fully fund the department it will cost nearly $370 per household. That is $190 more a year than I pay for Fire and EMS services in the county. Your fee only covers fire inside the city and then I still have to pay an additional $80 for EMS service. That brings my total true cost $450 per unit. I believe that you should reconsider your fee and look at other options. It seems to me that if the county provided all of the service I would save money. There are 2 fire stations within a mile of one another in the City limits. That seems wasteful to me and I believe that the services could be done with less or the resources could be better utilized. Please look for a better answer than the assessment unless you can provide the service at a lower cost. Thank you, Judith E. Hill Is Fire Assessment Tax? r a Similarities • Both generate revenue to pay for services and facilities • Both are mandatory and can be collected on the tax bill ++++++++++++++++++++++++++++++++ Differences • Assessments must benefit property; taxes need not Authorization for special assessments come from the Home Rule powers of the local government; taxes must be provided by general law • Local governments may develop the rate of assessments and the manner of apportioning costs; taxes must be prescribed by Legislature P rin't Bill! _. _..__...___.. ___.- R NOTICE OF AD VALOREM TAXES & NON -AD VALOREM ASSESSMENTS BILL # R 3049600 2015 REAL ESTATE TAX/NOTICE RECEIPT FOR OKEECHOBEE COUNTY TAXING AUTHORITY MILLAGE RATE TAX AMOUNT SCHOOL-RLE .00495400 $949.43 _ COUNTY .00847410 $1,624.06 CITY-OKEECHOBEE .00799320 1 531.90 SOUTH FL. WAT MGMNT .00035510 $68.05 _ SCHOOL -DISC .00224800 $430.83 CHILDRENS COUNCIL .00040000 $76.66 PENALTY/INTEREST $159.56 ADVERTISING FEE $1.08 TOTAL AD -VALOREM: $4,680.93 PROPERTY # R 3-15-37-35-0010-01680-0020 PARK STREET COMMERCIAL LLC 1411 SW 5TH AVE OKEECHOBEE, FL 34974-5017 325 ACRES CITY OF OKEECHOBEE N' r ,�=O V1'„_ ,R::,.R n_,>ls_; r,,;s LOTS 2 & 3 BLOCK 168 TAXING AUTHORITY TAX AMOUNT Asmt - E EMS $637.66 TOTAL NON -AD VALOREM: $637.66 COMBINED TAXES & ASMTS: $5,479.23 FAIP ,u „ALU,: SSE=S.. $191,650.00 $191,650.00 LIST 50 _XEMPT 11A UE $0.00 DISCOUNT: $0.00-;AXAPL.fi'•.lh3_i;E" $191,650.00 ** PAID ** UNPAID BALANCE: $0.00 Last Payment: 04/29/2016 Receipt number: 9819609 Amount Collected: $5,479.23 Discount Amount: $0.00 Exemptions: Property Address: 207 SW PARK ST OKEECHOBEE 34974 414 VISUALGOV ii&T Ventures All rights reserved. Copyright ©1999-2013 PriyatY Polite o, 00o-'r .02SOO .14 t,6 60 el tj 33 3,.30c) Okeechobee County Property Appraiser updated: 8/18/2016 Parcel: 3-15-37-35-0010-01680-0020 i < Next Lower Parcel Next Higher Parcel > MEMIUMMEM Owner's Name PARK STREET COMMERCIAL LLC Site Address 207 SW PARK ST, OKEECHOBEE Mailing Address 1411 SW 5TH AVE OKEECHOBEE, FL 349745017 Description CITY OF OKEECHOBEE LOTS 2 & 3 BLOCK 168 NOTE: This description is not to be used as the Legal Description for this parcel in any legal transaction. Land Area 0.325 ACRES S/T/R 15-37-35 Neighborhood 518644.00 Tax District 5o DOR Use Code STORES/1 S (001100) Market Area 570 The DOR Use Code shown here is a Dept. of Revenue code. Please contact the Okeechobee County Planning & Development office at 863-763-5548 for specific zoning information. Mkt Land Value cnt: (1) $73,950.00 Ag Land Value cnt: (0) $0.00 Building Value cnt: (1) $112,644.00 XFOB Value cnt: (3) $5,056.00 Total Appraised Value $191,650.00 2016 Preliminary Certified Values Parcel List Generator Retrieve Tax Records Property Card � 2016 TRIM (pdf) Interactive GIS Map Print GIS Aerial Search Result: 1 of 1 2016 Preliminary Certified Value Just Value $191,650.00 Class Value $0.00 Assessed Value $191,650.00 Exempt Value $0.00 Total Taxable Value $191,650.00 Show Similar Sales within 1/2 mile Fill oui Sales Questionnaire !: Sale Date Book/Page Inst. Type Sale Vimp Sale Qual Sale RCode (Code List) Sale Price 7/17/2014 748/1926 TR I Q 01 $600,000.00 2/11/2013 735/740 TR I U 11 $100.00 7/16/2003 508/272 WD I U 03 $0.00 Bldg Sketch Bldg Item Bldg Desc Year Bit Base S.F. Total: S.F. Bldg Value Show Sketch 1 NBHD CENTR(003800) 1955 10000 10610 $112,644.00 Extra Futures & Out Buildings _ ( Show Codes) Code Desc Year Bit Value Units Dims Condition (% Good) ASPH 2 COM SLB WL 1974 $4,800.00 0003840.000 0 x 0 x 0 PD (050.00) CONC I BUMPERS 1984 $73.00 0000007.000 0 x 0 x 0 PD (075.00) CONC B COM SLB WL 1994 $183.00 0000160.000 0 x 0 x 0 PD (050.00) Lnd Code Desc Units Adjustments Eff Rate Lnd Value 067WP1 SW PARK ST (MKT) 0000100.000 FF - (0000000.325AC) 1.00/1.00/1.00/1.00 $739.50 $73,950.00 Okeechobee County Property Appraiser updated: 8/18/2016