Title:
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Approve and authorize the Chairman to execute a Resolution confirming the Non-Ad Valorem Variable Rate Assessments for Tax Year 2026. Countywide (Lorie Bailey Brown, CFO/Administrative Services Director)
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Division:
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Administrative Services - MSBU
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Authorized By:
Lorie Bailey Brown, CFO/Administrative Services Director
Contact/Phone Number:
Tameka Morton, MSBU Program Manager / 407-665-7179
Background:
The proposed Resolution is for the existing Municipal Services Benefit Units [MSBUs] with variable rate assessment rates. The Resolution establishes the non--ad valorem assessment rates for the MSBUs that by the nature of the municipal services provided, and in accordance with governing ordinance provisions, are subject to annual determination of assessment rates. The Resolution further provides confirmation of the allocation by service category of MSBU Program Administrative costs that are included in variable rate non-ad valorem assessment calculations for collection through the uniform method.
Annual meetings with the liaisons for the Lake Management MSBUs to discuss planned maintenance of the waterbody and the assessment rate necessary for the maintenance occur with the 25 Lake Management MSBUs.
The Residential Solid Waste Management MSBU assessment rates are established based upon the budgeted costs of providing service. The rates are consistent with prior year.
The Streetlighting MSBU assessment rates are based on the cost of delivering utility service to the district as well as the cost of leased equipment. There have been significant increases in the lease costs for aged equipment. There are 351 Street Lighting MSBU districts. The assessment rate increases range from $0.50 to $50 for 109 (31%) of the districts. Street lighting assessments are proposed to decrease or remain the same as prior year for 242 (69%) of the districts.
The non--ad valorem assessment rates exhibited in the Resolution will be posted to the MSBU Program website. A public hearing giving consideration to the official consolidated non--ad valorem assessment roll for tax year 2026 will be held on or prior to September 15th.
Requested Action:
Staff requests that the Board approve and authorize the Chairman to execute a resolution confirming the Non-Ad Valorem Variable Rate Assessments for tax year 2026.