HomeMy WebLinkAboutR26-155 RESOLUTION NO. R26-155
1 A RESOLUTION OF THE CITY OF BOYNTON BEACH, FLORIDA, RELATING
1 TO THE PROVISION OF FIRE RESCUE SERVICES, FACILITIES, AND
PROGRAMS IN THE CITY OF BOYNTON BEACH, FLORIDA; IMPOSING
4 FIRE RESCUE ASSESSMENTS AGAINST ASSESSED PROPERTY LOCATED
5 WITHIN THE CITY FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2026;
6 APPROVING THE RATE OF ASSESSMENT; APPROVING THE
7 ASSESSMENT ROLL; CONFIRMING AND CONTINUING A PROCEDURE
8 FOR HARDSHIP WAIVERS OR DEFERRALS OF ALL OR PART OF THE
9 CITY'S FIRE RESCUE SPECIAL ASSESSMENT INCLUDING APPLICATION
10 AND REVIEW BY THE CITY'S FINANCE DIRECTOR OR DESIGNEE, AND
11 ELIGIBILITY CRITERIA FOR SUCH WAIVERS; PROVIDING FOR
12 CONFLICTS; PROVIDING FOR SEVERABILITY; AND PROVIDING AN
13 EFFECTIVE DATE.
14
15 WHEREAS, the City Commission of Boynton Beach, Florida (the "City
16 Commission"), has enacted Ordinance No. 08-017 (the "Ordinance"), which authorizes the
17 imposition of Fire Rescue Assessments each Fiscal Year for the fire rescue services, facilities,
18 and programs against Assessed Property located within the City; and
19 WHEREAS, the imposition of a Fire Rescue Assessment for fire rescue services,
20 facilities, and programs each fiscal year is an equitable and efficient method of allocating
21 and apportioning the Fire Rescue Assessed Cost among parcels of Assessed Property; and
22 WHEREAS, the City Commission desires to continue a Fire Rescue Assessment
23 program and impose a Fire Rescue Assessment in the City using the procedures provided
24 by the Ordinance, including the tax bill collection method, for the Fiscal Year beginning on
25 October 1, 2026; and
26 WHEREAS, the City Commission, on July 1, 2008, adopted Resolution No. R08-067
27 (the "Initial Assessment Resolution"); and
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RESOLUTION NO. R26-155
28 WHEREAS, the City Commission adopted Resolution No. R26-123 on July 14, 2026
29 (the "Preliminary Assessment Resolution"),which set forth the preliminary assessment rates
30 for Fiscal Year 2026-27, and which contains and references a brief and general description
31 of the fire rescue services, facilities, and programs to be provided to Assessed Property;
32 describes the method of apportioning the Fire Rescue Assessed Cost to compute the Fire
33 Rescue Assessment for fire rescue services, facilities, and programs against Assessed
34 Property; confirmed the rates of assessment; and directs the updating and preparation of
35 the Assessment Roll and provision of the notice required by the Ordinance; and
36 WHEREAS, in order to impose Fire Rescue Assessments for the Fiscal Year
37 beginning October 1, 2026, the Ordinance requires the City Commission to adopt an
38 Annual Rate Assessment Resolution, which confirms and establishes the rates of
39 assessment and approves the Assessment Roll for the upcoming Fiscal Year, with such
40 amendments as the City Commission deems appropriate, after hearing comments and
41 objections of all interested parties; and
42 WHEREAS, the Assessment Roll has heretofore been made available for inspection
43 by the public, as required by the Ordinance; and
44 WHEREAS, notice of a public hearing has been published and mailed, as required
45 by the terms of the Ordinance. An Affidavit of Mailing is attached hereto as Appendix A,
46 and the Proof of Publication is attached hereto as Appendix B; and
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RESOLUTION NO. R26-155
47 WHEREAS, the City Commission recognizes that the special assessment may work
48 a hardship on certain residential property owners in the City and desires to continue to
49 provide a means whereby affected property owners may request a total or partial waiver
50 of the special assessment for hardship; and
51 WHEREAS, a public hearing was held on September 8, 2026, and comments and
52 objections of all interested persons have been heard and considered as required by the
53 terms of the Ordinance.
54 NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY
55 OF BOYNTON BEACH, FLORIDA THAT:
56
57 SECTION 1. AUTHORITY. This resolution is adopted pursuant to Ordinance No.
58 08-017; Resolution No. R08-076; Resolution No. R26-123; Article VIII, Section 2, Florida
59 Constitution; Sections 166.021 and 166.041, Florida Statutes; and other applicable
60 provisions of law.
61 SECTION 2. DEFINITIONS AND INTERPRETATION. This resolution constitutes
62 the Annual Rate Resolution as defined in the Ordinance. All capitalized words and terms
63 not otherwise defined herein shall have the meanings set forth in the Ordinance, the Initial
64 Assessment Resolution, and the Preliminary Assessment Resolution.
65 SECTION 3. IMPOSITION OF FIRE RESCUE ASSESSMENTS.
66 (A) The parcels of Assessed Property described in the Assessment Roll, which is
67 hereby approved, are hereby found to be specially benefited by the provision of the fire
68 rescue services, facilities, and programs described or referenced in the Preliminary
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RESOLUTION NO. R26-155
69 Assessment Resolution in the amount of the Fire Rescue Assessment set forth in the
70 Assessment Roll, a copy of which was present or available for inspection at the above
71 referenced public hearing and is incorporated herein by reference. It is hereby ascertained,
72 determined, and declared that each parcel of Assessed Property within the City will be
73 specially benefited by the City's provision of fire rescue services, facilities, and programs in
74 an amount not less than the Fire Rescue Assessment for such parcel, computed in the
75 manner set forth in the Preliminary Assessment Resolution. Adoption of this Annual Rate
76 Resolution constitutes a legislative determination that all parcels assessed derive a special
77 benefit in a manner consistent with the legislative declarations, determinations, and
78 findings as set forth in the Ordinance, the Preliminary Assessment Resolution, and this
79 Annual Rate Resolution from the fire rescue services, facilities, or programs to be provided
80 and a legislative determination that the Fire Rescue Assessments are fairly and reasonably
81 apportioned among the properties that receive the special benefit as set forth in the
82 Preliminary Assessment Resolution.
83 (B) The method for computing Fire Rescue Assessments described and
84 referenced in the Preliminary Assessment Resolution is hereby approved. The Parcel
85 Apportionment methodology described in Appendix F of the Preliminary Assessment
86 Resolution and adopted in Section 7 of the Preliminary Assessment Resolution is hereby
87 approved.
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RESOLUTION NO. R26-155
88 (C) For the Fiscal Year beginning October 1, 2026, the estimated net Fire Rescue
89 Assessed Cost to be assessed is $10,506,738. The Fire Rescue Assessments to be assessed
90 and apportioned among benefited parcels pursuant to the Cost Apportionment and Parcel
91 Apportionment to generate the estimated Fire Rescue Assessed Cost for the Fiscal Year
92 commencing October 1, 2026, are hereby confirmed and established as follows:
Property Use Category Rate Per Dwelling Unit
Residential $170.00
Non-Residential Property Use Rate Per Square Foot
Categories
Commercial $0.38
Industrial/Warehouse $0.09
Institutional $0.42
Nursing Home $0.42
93
94 (D) The above rates of assessment are hereby approved. Fire Rescue
95 Assessments for fire rescue services, facilities, and programs in the amounts set forth in
96 the Assessment Roll, as herein approved, are hereby levied and imposed on all parcels of
97 Assessed Property described in such Assessment Roll for the Fiscal Year beginning
98 October 1, 2026.
99 (E) As authorized in Section 2.14 of the Ordinance, no Fire Rescue Assessment
100 shall be imposed upon a parcel of Government Property, except as provided in the
101 Preliminary Assessment Resolution, or upon Institutional Use buildings on a parcel of
102 Institutional Property whose building use is wholly exempt from taxation under Florida law.
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RESOLUTION NO. R26-155
103 (F) Any shortfall in the expected Fire Rescue Assessment proceeds due to any
104 reduction or exemption from payment of the Fire Rescue Assessments required by law or
105 authorized by the City Commission shall be supplemented by any legally available funds,
106 or combination of such funds, and shall not be paid for by proceeds or funds derived from
107 the Fire Rescue Assessments.
108 (G) As authorized in Section 2.13 of the Ordinance, interim Fire Rescue
109 Assessments are also levied and imposed against all property for which a Building Permit
110 is issued after adoption of this Annual Rate Resolution based upon the rates of assessment
111 approved herein.
112 (H) Fire Rescue Assessments shall constitute a lien upon the Assessed Property
113 so assessed equal in rank and dignity with the liens of all state, county, district, or municipal
114 taxes and other non-ad valorem assessments. Except as otherwise provided by law, such
115 lien shall be superior in dignity to all other liens, titles, and claims until paid.
116 (I) The Assessment Roll, as herein approved, shall be delivered to the Tax
117 Collector for collection using the tax bill collection method in the manner prescribed by
118 the Ordinance. The Assessment Roll, as delivered to the Tax Collector, shall be
119 accompanied by a Certificate to Non-Ad Valorem Assessment Roll in substantially the form
120 attached hereto as Appendix C.
121 (J) No Emergency Medical Services shall be funded from the Fire Rescue
122 Assessment revenues.
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RESOLUTION NO. R26-155
123 SECTION 4. CONFIRMATION OF PRELIMINARY ASSESSMENT RESOLUTION.
124 The Preliminary Assessment Resolution, as may be amended herein, is hereby confirmed.
125 SECTION 5. EFFECT OF ADOPTION OF RESOLUTION. The adoption of this
126 Annual Rate Resolution shall be the final adjudication of the issues presented (including,
127 but not limited to, the determination of special benefit and fair apportionment to the
128 Assessed Property, the method of apportionment and assessment, the rate of assessment,
129 the Assessment Roll and the levy and lien of the Fire Rescue Assessments) unless proper
130 steps shall be initiated in a court of competent jurisdiction to secure relief within 20 days
131 from the date of this Annual Rate Resolution.
132 SECTION 6. HARDSHIP WAIVERS OR DEFERRALS.
133 (A) The City Commission of the City of Boynton Beach, Florida, hereby continues
134 its program for qualified individuals who need financial assistance to pay all or part of the
135 Fire Rescue Assessment levied on their property or who seek deferral of payment of all or
136 part of the Fire Rescue Assessment on their property.
137 (B) The City's program for financial assistance shall be commonly referred to as
138 H.E.L.P., Hardship Extension Loan Program. The following types of financial assistance are
139 available based upon need:
140 1. Relief from all payments of an annual Fire Rescue Assessment.
141 2. Relief from a portion of the payments of an annual Fire Rescue
142 Assessment.
143
144 3. Deferral of payments of an annual Fire Rescue Assessment.
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RESOLUTION NO. R26-155
145 4. Deferral of a portion of the payments of an annual Fire Rescue
146 Assessment.
147
148 (C) The following individuals are eligible for financial assistance.
149 1. Residential Property Owners who meet the 2026 HHS Poverty
150 Guidelines.
151
152 2. Residential property owners who are exempt from ad valorem
153 taxation pursuant to the following Florida Statutes are eligible to
154 apply for a Hardship Waiver or Deferral:
155
156 a. Section 196.081, Florida Statutes (totally disabled veterans
157 and surviving spouses of veterans);
158
159 b. Section 196.081, Florida Statutes (surviving spouses of first
160 responders who died in the line of duty);
161 c. Section 196.091, Florida Statutes (disabled veterans confined
162 to wheelchairs);
163
164 d. Section 196.101, Florida Statutes (totally and permanently
165 disabled persons);
166
167 e. Section 196.102, Florida Statutes (totally and permanently
168 disabled first responders).
169
170 3. Residential Property Owners that qualify for the additional
171 homestead exemption for persons 65 and over authorized pursuant
172 to Section 196.075, Florida Statutes, are also eligible to apply for the
173 Hardship Waiver.
174
175 4. Residential Property Owners that are qualified under the Florida
176 Homestead Property Tax Deferral Act, Section 197.242, et al., Florida
177 Statutes.
178
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RESOLUTION NO. R26-155
179 (D) Eligible Residential Property Owners may submit an application for a
180 Hardship Waiver or Deferral on a form prepared by the City with the Finance Department.
181 The Application shall include the following:
182 1. Documentation demonstrating eligibility for the Hardship Waiver or
183 Deferral through one of the criteria from the exemptions listed in
184 Section C above;
185
186 2. A copy of the Tax Bill for the subject property;
187 3. Description of the facts and circumstances of the hardship.
188 (E) The City's Finance Department must receive all Applications for the
189 Hardship Waiver or Deferral on or before October 16, 2026.
190 (F) Once received, all applications shall be reviewed by the City's Finance
191 Director or his or her designee ("Reviewing Official"). The Reviewing Official shall review
192 the facts and circumstances to determine whether a hardship exists to warrant a partial or
193 total waiver of the special assessment levied upon the applicant's real property or a deferral
194 of payment of such. The decision of the Reviewing Official is final.
195 (G) The Reviewing Official shall render a written decision and provide it to the
196 applicant.
197 (H) If the Reviewing Official grants a partial or total waiver or deferral, the
198 Finance Director shall ensure appropriate documentation is provided to the Tax Collector
199 as to the revised amount of the assessment for the applicant.
200 (I) An applicant may apply for a Hardship Waiver as to one property only.
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RESOLUTION NO. R26-155
201 (J) An applicant must apply for the Hardship Waiver on an annual basis.
202 (K) A deferral may be granted for no longer than the end of the then-current
203 fiscal year.
204 (L) When financial assistance is granted pursuant to the H.E.L.P. program, any
205 shortfall in the expected Fire Rescue Assessment proceeds due to any reduction or
206 exemption from payment of the Fire Rescue Assessments authorized by this Section shall
207 be supplemented by any legally available funds, or combination of such funds, and shall
208 not be paid for by proceeds or funds derived from the Fire Rescue Assessments.
209 SECTION 7. MOBILE HOME VACANCY ADJUSTMENT. As authorized in Section
210 5(L) of the Preliminary Rate Resolution, there shall be a Mobile Home Vacancy Adjustment
211 procedure for Mobile Home and Recreational Vehicle Park Property, using the procedures
212 established in Resolution R11-089. Any shortfall in the expected Fire Rescue Assessment
213 proceeds due to any adjustment for vacancy shall be supplemented by any legally available
214 funds and shall not be paid for by proceeds or funds derived from Fire Rescue Assessments.
215 Failure of the Owner to timely provide the information to the City will result in no Vacancy
216 Adjustment for the special assessment.
217 SECTION 8. CONFLICTS. All resolutions or parts of resolutions in conflict
218 herewith are hereby repealed to the extent of such conflict.
219 SECTION 9. SEVERABILITY. If any clause, section, other part, or application of
220 this resolution is held by any Court of competent jurisdiction to be unconstitutional or
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RESOLUTION NO. R26-155
221 invalid, in part or application, it shall not affect the validity of the remaining portions or
222 applications of this Resolution.
223 SECTION 10. EFFECTIVE DATE. This Resolution shall become effective
224 immediately upon its passage and adoption.
225
226
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RESOLUTION NO. R26-155
227 PASSED AND ADOPTED this 8th day of September, 2026.
228
229 CITY OF BOYNTON BEACH, FLORIDA
230 YES NO
231
232 Mayor— Rebecca Shelton ✓
233
234 Vice-Mayor— Thomas Turkin
235
236 Commissioner—Angela Cruz ✓
237
238 Commissioner— Aimee Kelley
239
240 Commissioner— Mack McCray 1�
241
242 VOTE 6-0
243 ATTEST:
244
245 riCn�Q�
246 Tammy Sta zione, CM Rebecca Shelton
247 City Clerk Mayor
248
�pY N T0N`%
249 F •••• ••. APPROVED AS T* M:
.• POR
250 (Corporate Seal) 4- • SEAL •'9� ,
j7g,a)/X
251
• •
;INCORPORATED;
252 I
•
f
1920 •: 1Shawna G. Lamb, City Attorney
I *
tt `FLORIDA,<`..
12
RESOLUTION NO. R26-155
APPENDIX A
AFFIDAVIT OF MAILING
-)
AFFIDAVIT OF MAILING
BEFORE ME, the undersigned authority, personally appeared Alan Lawson and
Sandi Neuharth, who, after being duly sworn, depose and say:
1. Alan Lawson, Chief Financial Officer for the City of Boynton Beach,
Florida ("City"), pursuant to the authority and direction received from the City
Commission, timely directed the preparation of the Assessment Roll and the
preparation, mailing, and publication of notices in accordance with Sections 2.03, 2.04,
and 2.05 of Ordinance No. 08-071, the Fire Rescue Assessment Ordinance (the
"Assessment Ordinance") in conformance with the Preliminary Rate Resolution adopted
by the City Commission on July 14, 2026 (the "Preliminary Rate Resolution") .
2. In accordance with the Assessment Ordinance and Chapter 92-264, Laws
of Florida, as amended by Chapter 2003-348, Laws of Florida (collectively, the "Special
Act"), Mr. Lawson timely provided all necessary information for notification of the Fire
Rescue Assessment to the Property Appraiser of Palm Beach County to be included as
part of the notice of proposed property taxes under section 200.069, Florida Statutes,
the truth-in-millage notification. The information provided to the Property Appraiser to
be included on the truth-in-millage notification included the following: the Fire Rescue
Assessment rate expressed in dollars and cents per billing unit, the associated Fire
Rescue Assessment amount, and the purpose of the Fire Rescue Assessment.
3. Because the assessment was being levied against newly affected property
owners for the first time for Fiscal Year 2026-27, additional notice by first class mail to
the Owner of each newly affected parcel of Assessed Property was also required by the
Assessment Ordinance and the Special Act.
4. Sandi Neubarth is the Director for Accenture Infrastructure and Capital
Projects, LLC ("Accenture"). Accenture has caused the additional mailed notices
required by Section 2.05 of the Assessment Ordinance to be prepared in conformance
with the Preliminary Rate Resolution. An exemplary form of such notice is attached
hereto. Accenture has caused such individual notices for each affected property owner
to be prepared and each notice included the following information: the purpose of the
assessment; the total amount proposed to be levied against each parcel; the unit of
measurement to be applied against each parcel to determine the assessment; the
number of such units contained within each parcel; the total revenue the City expects to
collect by the assessment; a statement that failure to pay the assessment will cause a
tax certificate to be issued against the property which may result in a loss of title; a
statement that all affected property owners have a right to appear at the hearing and to
file written objections with the local governing board within 20 days of the notice; and
the date, time, and place of the hearing.
5. On or before August 18, 2026, Accenture caused the mailing of the above-
referenced notices in accordance with Sections 2.05 of the Assessment Ordinance and
the Preliminary Rate Resolution by First Class Mail to each affected owner, at the
addresses then shown on the real property assessment tax roll database maintained by
the Palm Beach County Property Appraiser for the purpose of the collection of ad
valorem taxes.
FURTHER AFFIANTS SAYETH NOT.
Alton, affiant
Sandi Neubarth, affiant
STATE OF FLORIDA
COUNTY OF PALM BEACH
The foregoing Affidavit of Mailing was sworn to and subscribed before me, by
means of o physical presence or o online notarization, this day of
2026 by Alan Lawson, Chief Financial Officer, City of Boynton Beach, Florida. is
personalty know o me or has produced as identification and did take an
oath.
Fiismerling B Gomez
0.,, � `'�K Comm.:HH 367544 Printed Nae:R,sr�rl:,a Crate-t—
Expimres:February 28,2027 Notary Public, State of Florida
°r Notary Public•State of Florida At Large
My Commission Expires: .2-.2 .n31
Commission No.: u 3L'' i4
STATE OF FLORIDA
COUNTY OF LEON
The f9r'egoing Affidavit of Mailing was sworn to and��suscribed before me, by
means of 'physical presence or o online notarization, this, day of August, 2026 by
Sandi Neubarth, Director, Accenture Infrastructure and Capital Projects LLC. She is
personally known to me or has produced as identification and did take an
fiai i
4 fel _
-ri • :• a e''/1 ! / t
LorrrALu► on _ Notary Public,State of Florida
'•i• , :•:Commission#HH 571519 At Large
'
Expires September 2a,zo28 My Commission Expires:
Commission No.:
FP002-0002
City of Boynton Beach CITY OF BOYNTON BEACH, FLORIDA
P.O. Box 310
Boynton Beach, FL 33425-0310 NOTICE OF HEARING TO IMPOSE AND PROVIDE
FOR COLLECTION OF FIRE RESCUE
NON-AD VALOREM ASSESSMENTS
NOTICE DATE: AUGUST 18, 2026
Tax Parcel#: 08434516070021050
2 Legal Description:VILLAGE ROYALE COND
NO 3 UNIT
SECHER GARY N
1226 BALD HILL RD UNIT 15 1020
WARWICK, RI 02886-4225
***** NOTICE TO PROPERTY OWNER*****
THIS IS NOT A BILL
As required by Section 197.3632, Florida Statutes, and City Ordinance No. 08-017 notice is given by the City of Boynton Beach that an
annual assessment for fire rescue services using the tax bill collection method, may be levied on your property for the fiscal year October
1, 2026-September 30, 2027. The City has levied a fire rescue special assessment since 2001 pursuant to Ordinance No. 01-34, as
amended,which Ordinance sunset on September 30, 2008.The City then adopted Ordinance No. 08-017 to provide for reenactment of
the fire rescue special assessment within the City commencing with the 2008-2009 fiscal year.The purpose of this assessment is to fund
fire rescue services benefiting improved property located within the City of Boynton Beach. The total annual fire rescue assessment
revenue to be collected within the City of Boynton Beach is estimated to be$13,386,802. The annual fire rescue assessment is based
on the classification of each parcel of property and number of billing units contained therein.
Category Type and Number of Billing Units Fiscal Year 26-27 Assessment
Residential Building 1 Dwelling Unit $170.00
Total Assessment $170.00
The maximum annual fire rescue services assessment that can be imposed without further notice for the above parcel for Fiscal Year
2026-27 and future fiscal years is$170.00.
A public hearing will be held at 6:00 p.m. on September 8, 2026, at City Hall Commission Chambers, 100 East Ocean Avenue, Boynton
Beach, Florida for the purpose of receiving public comment on the proposed assessments. You and all other affected property owners
have a right to appear at the hearing and to file written objections with the City Commission within 20 days of this notice. If you decide to
appeal any decision made by the City Commission with respect to any matter considered at the hearing, you will need a record of the
proceedings and may need to ensure that a verbatim record is made, including the testimony and evidence upon which the appeal is to
be made. In accordance with the Americans with Disabilities Act, persons needing a special accommodation or an interpreter to
participate in this proceeding should contact the City Clerk's office at(561)742-6060, at least three days prior to the date of the hearing.
Unless proper steps are initiated in a court of competent jurisdiction to secure relief within 20 days from the date of City Commission
action at the above hearing (including the method of apportionment, the rate of assessment and the imposition of assessments), such
action shall be the final adjudication of the issues presented.
Copies of the Fire Rescue Assessment Ordinance,the Initial Assessment Resolution,the Preliminary Rate Resolution,and the preliminary
assessment roll are available for inspection at the City Clerk's office, located at 100 E Ocean Ave, Boynton Beach, Florida, 33425.
Pursuant to Chapter 92-264, Laws of Florida, as amended by Chapter 2003-348, Laws of Florida, a special act relating to the County,
notice of the fire rescue assessment imposed by the City shall also be included by the Property Appraiser as part of the notice of proposed
property taxes under Section 200.069, Florida Statutes,the truth-in-millage notification.
Both the fire rescue non-ad valorem assessment amount shown on this notice and the ad valorem taxes for the above parcel will be
collected on the ad valorem tax bill mailed in November. Failure to pay the assessments will cause a tax certificate to be issued against
the property which may result in a loss of title.
If there is a mistake on this notice, it will be corrected. If you have any questions regarding your fire rescue service assessment, please
contact the Finance Department at(561)742-6310, Monday through Friday between 8:00 a.m. and 5:00 p.m.
***** THIS IS NOTA BILL *****
RESOLUTION NO. R26-155
APPENDIX B
PROOF OF PUBLICATION
AFFIDAVIT OF POSTING- FIRE ASSESSMENT
STATE OF FLORIDA
COUNTY OF PALM BEACH
I, 1a,r,,, r,�. S��h�lo�being duly sworn, depose and say:
1. I am over eighteen (18) years of age and am competent to testify to the matters set forth
herein.
2. I am employed by the City of Boynton Beach, Florida, as(.. -\ y C\
3. On S�.\y l5 , 2026, I personally posted a true and correct copy of the Notice of Fire
Assessment on the City's Public Notices Website.
4. The posting was completed in accordance with the requirements of the Preliminary
Assessment Resolution, R26-lip, adopted by the City Commission on June 30, 2026, as
amended and restated by Resolution R26-14)adopted by the City Commission on July 14,
2026, Section 197.3632, Florida Statutes, Ordinance No. 08-017, and Resolution No. R08-
076.
5. This affidavit is made for the purpose of establishing compliance with the notice
requirements for the fire assessment proceedings.
STATE OF FLORIDA)
SS:
COUNTY OF PALM BEACH)
On this IJ day of . l) I U , 2026,the foregoing instrument was acknowled d before me, by
means of ( physical {presence or ❑ online notarization, by 10 [11 1G nz,Onf' as
Ckv C-142* V\ of the City of Boynton Beach, Florida,
-'(Personally Known OR
El Produced Identification -Type of Identification Produced
\LI,A.A, A1(AO-- D-k...C.A),AN-Nra—
Notary ublic, State of Florida
My Commission Expires:
KEYSIERA DELORME
i.t.ilikf,sNotary Public-State of Florida
�; -
�OPfiTt'41�o;� CommissionflHH320719
'-,'xo„toe�� My Commission Expires
”""` October 10,2026
Boynton Beach Legal Notice
07/15/2026 10.49 AM(EDT)
Submitted by Tammy Stanzione(stanzionet@bbfl.us)
&1 \' 0 .
131 v-
o N -
Boynton Beach Legal Notice
Please choose a category Notice of Hearing- Boynton Beach
Trtie NOTICE OF HEARING TO IMPOSE AND PROVIDE FOR COLLECTION OF FIRE
RESCUE SPECIAL ASSESSMENTS
Publish Date 07/15/2026
Publish lime 10:43 AM (EDT)
Description Notice is hereby given that the City Commission of the City of Boynton Beach will
conduct a public hearing to consider the imposition of annual fire rescue special
assessments for the provision of fire rescue services within the municipal boundaries of
the City of Boynton Beach.
The hearing will be held at 6:00 p.m. on September 8, 2026, in the City of Boynton
Beach Commission Chambers, 100 East Ocean Avenue, Boynton Beach, Florida,
33435,for the purpose of receiving public comment on the proposed assessments.All
affected property owners have a right to appear at the hearing and to file written
objections with the City Commission within 20 days of this notice. If a person decides to
appeal any decision made by the City Commission with respect to any matter
considered at the hearing, such person will need a record of the proceedings and may
need to ensure that a verbatim record is made, including the testimony and evidence
upon which the appeal is to be made. In accordance with the Americans with
Disabilities Act, persons needing a special accommodation or an interpreter to
participate in this proceeding should contact the City Clerk's Office at(561)742-6060,
at least three days prior to the date of the hearing.
The assessment for each parcel of property will be based upon each parcel's
classification and the total number of billing units attributed to that parcel. The
proposed fire rescue assessment schedule for Fiscal Year 2026-2027 is as follows:
Property Use Category Rate Per Dwelling Unit
Residential $170.00
Non-Residential Property Use Categories Rate Per Square Foot
Commercial $0.38
Industrial/Warehouse $0.09
Institutional $0.42
Nursing Home $0.42
Copies of the Fire Rescue Assessment Ordinance, the Initial Assessment
Resolution, the Preliminary Rate Resolution, and the Preliminary Assessment Roll are
available for inspection at the City Clerk's Office in City Hall, located at 100 East Ocean
Avenue, Boynton Beach, Florida, 33435.
The fire rescue non-ad valorem assessment will be collected on the ad valorem
tax bill to be mailed in November 2026. Failure to pay the assessments will cause a tax
certificate to be issued against the property, which may result in a loss of title.
Submission ID:391386eb-4130-4db5.8608-5057b0b4c044 Page 1/2
It you have any questions, please contact the Finance Department at(561)742
6310, Monday through Friday between 8:00 a.m. and 5:00 p.m.
CITY BOUNDARY MAP-SEE ATTACHMENT
Attach Files(Optional) Fire Assessment Notice of Publication (To Be Published Prior to August 18 2026).pdi
Submitted by(Email Address) stanzionet@bbfl,us
Notifications No
Signature Ibilfir) •
Submission ID:391386eb-4130-4db5-8608-5057b0b4c044 Page 2/2
RESOLUTION NO. R26-155
APPENDIX C
FORM OF CERTIFICATE
TO
NON-AD VALOREM ASSESSMENT ROLL
I HEREBY CERTIFY that I am the Mayor of the City of Boynton Beach, or authorized
agent of the City of Boynton Beach, 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") for the City 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, this certificate and the herein described Non-Ad Valorem Assessment Roll will be
delivered to the Palm Beach County Tax Collector by September 15, 2026.
IN WITNESS WHEREOF, I have subscribed this certificate and directed the same
to be delivered to the Palm Beach County Tax Collector and made part of the above-
described Non-Ad Valorem Assessment Roll, this day of . 2026.
CITY OF BOYNTON BEACH, FLORIDA
BY:
TITLE:
[To be delivered to Palm Beach County Tax Collector by September 15]
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