Title
A Resolution Of The City Commission Of The City Of Hollywood, Florida, Relating To The Provision Of Fire Inspection Services In The City Of Hollywood, Florida; Establishing The Estimated Assessment Rates For Fire Inspection Assessments For The Fiscal Year Beginning October 1, 2015; Directing The Preparation Of An Assessment Roll; Authorizing A Public Hearing And Directing The Provision Of Notice Thereof; Providing For Conflicts; Providing For Severability; And Providing An Effective Date.
Body
Staff Recommends: Approval of the attached Resolution.
Explanation:
In June 2009, the City of Hollywood imposed a fire inspection non-ad valorem assessment to provide funding for the City’s fire inspection services program beginning in FY 2010. The assessment pays for a portion of the cost of fire inspection services provided to properties located in the City of Hollywood. The remainder of the cost is funded from other City revenue sources.
The annual fire inspection non-ad valorem assessment is levied against all residential properties that are subject to fire inspections including multi-family, condominium and cooperative properties and all non-residential properties in the City with the exception of government properties with building uses that are exempt from ad valorem taxation under Florida law.
The fire inspection assessment generally appears on each affected property owner’s annual property tax bill as a non-ad valorem assessment, but may alternatively be billed by first class mail to the owner of the affected parcel of property that is subject to the fire inspection assessment.
The Preliminary Rate Resolution, as defined in and required by Ordinance O-2009-19, initiates the annual process for updating the assessment roll and reimposing the fire inspection assessment. The Preliminary Rate Resolution sets forth the estimated fire inspection assessment rate schedule and the estimated amount of revenue to be provided by the assessment for FY 2016.
The City periodically updates the fire inspection assessment rate study which calculates the fire inspection rates based on updated fire inspection data and assessable costs. The City’s fire inspection assessment consultant, Tindale-Oliver & Associates, Inc., recently completed an update of the rate study for FY 2016. Based on the study (Appendix D), we are recommending that the residential rate for FY 2016 be set at $17.00. This will result in a projected fire inspection assessment roll to be collected of approximately $1,666,415.00 related to FY 2016. Setting the fire rescue assessment rates at this level will fund approximately 95% of the total assessable costs of providing fire inspection services.
The change in residential rate from $22.00 to $17.00 represents a 23% decrease. This decrease is a result of change in fire inspection data and assessable costs.
Total revenue to be budgeted in the Proposed FY 2016 Budget for fire inspection assessments is $1,708,494.00, which is 95% of the total anticipated total revenues of $1,666,415.00 and $132,000.00 of unpaid FY 2015 fire inspection fees related to condominium and cooperatives previously billed via first class mail.
Recommended for inclusion on the agenda by:
Wazir Ishmael, Ph.D., City Manager
Matthew Lalla, Financial Services Department Director
Eric Busenbarrick, Fire Chief