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 2025. Countywide (Lorie Bailey Brown, CFO/Resource Management Director)
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Division:
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Resource Management - MSBU
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Authorized By:
Lorie Bailey Brown, CFO/Resource Management Director
Contact/Phone Number:
Michelle Rosa/407-665-7170
Background:
The proposed Resolution is for existing Municipal Services Benefit Units [MSBUs] with variable rate assessments. 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.
Each year, the MSBU Program meets with the Liaisons for the Lake Management MSBUs and Watershed Division of Environmental Services to discuss plans for maintenance of the waterbody. The assessment rate is established based upon the budget of planned work to be performed. There are 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 Street Lighting MSBU assessment rates are based upon the cost of delivering utility service to the district. There are 351 Street Lighting MSBUs and the rates are proposed for an increase for the 2025 Tax Year due to increased utility costs. The assessment rate increases range from $2.50 to $50 for 311 (89%) of the Street Lighting MSBUs. Streetlighting Assessments are proposed to decrease or remain the same as the prior year for 39 (11%) of the MSBUs. There is one Street Lighting MSBU (Shannon Downs) that funds maintenance costs for the street lighting poles which fluctuate and separate from the consolidated street lighting district. This assessment rate is proposed for an increase of $250 because of significant increases in repair costs due to aged equipment.
The non-ad valorem assessment rates exhibited in the Resolution will be posted to the MSBU Program website for public access and inquiry. A public hearing to consider the official consolidated non-ad valorem assessment roll for tax year 2025 is planned for September 9. A notice of proposed assessment and the details of the Public Hearing will be mailed to the owners of assessed property in August 2025.
Tentative Dates:
Notice Mailing August 4, 2025
Notice Publishing August 10, 2025
Public Hearing September 9, 2025
Requested Action:
Staff requests the Board approve and authorize the Chairman to execute a Resolution confirming the Non--Ad Valorem Variable Rate Assessments for Tax Year 2025.