Agenda 09-13-12 with backup (2)6 M 1 0 [IR .4.1 !LVAP&I 4:J 0 4 L 1.] 4 ZIP I) 1
COMMISSION
100 E. BOYNTON Ii
BOYNTON • R'
In accordance with Section 22 of the City Charter of the City of Boynton Beach and Florida Statutes you
are hereby notified of City Commission meeting to be held on Thursday, September 13, 2012 at 6:30
p.m. until business is concluded for the purpose of conducting the:
1. FINAL PUBLIC HEARING O ADOPT FY 2012/2013
RESOLUTION ANNUAL RATE ! •
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OFFICE OPPORTUNITY TO PARTICIPATE IN AND ENJOY THE BENEFITS OF A SERVICE, PROGRAM, OR ACTIVITY CONDUCTED BY THE CITY. PLEASE CONTACT
CITY CLERKS 6161 AT LEAST TWENTY-FOUR HOURS PRIOR • THE PROGRAM OR ACTIVITY IN ORDER FOR •
REASONABLY ♦ •DATE YOUR R
Aft
UITY O F BOYNTON BEACH
AGENDA ITEM REQUEST FORM
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NATuRE OF
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In a dd iti on , Reso • ! ` # f or a Mob 1 Par V acanc y A djustment
whereby vacancies result in the absence of structures on unoccupied spaces as
compared to other residential properties and lack demand for Fire Rescue services for
unoccupied spaces which lack structures.
How vviLL THIS AFFECT CITY PROGRAIIIIS OR SERVICES? The Fire Assessment provides only
partial funding to the total Fire Department in order to maintain its excellent response
time. It does not provide funding for EMS services. Only Fire Rescue services are
allowed under Florida Statutes.
FISCAL ImPAcT: For Fiscal Year 2012-13, the estimated gross Fire Rescue Zse
cost is $5,809,640 reduced to a net realized assessment of $6,027,804 after Uld!
tax exem prop erties.
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The Fire Rescue Assessments to be assessed and apportioned among benefil
property parcels follow.
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1 . Approve the proposed assessment levels. ($88.00 per dwelling unit, etc.)
2. Not approve the Fire Assessment with consequences to above.
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WHEREAS, the City Commission • Boynton Beach, Florida (the "Cit)j
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WHEREAS, the City ConuTiission desires to continue a Fire Rescue Assessment
I ear 2011-2012, using the procedures provided by the Ordinance, including the tax bill
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y 17, 2012, adopted Resolution No. R12-067 (the "Preliminary Assessment Resolution"),
ich confirmed the continuation of the assessment rates established in Resolution R1 -089
Fiscal Year 2012-2013; and,
WHEREAS, the Preliminary Assessment Resolution contains and references a brief
general description of the fire rescue services, facilities, and programs to be provided to
Property; describes the method of apportioning the Fire Rescue Assessed Cost to
the Fire Rescue Assessment for fire rescue services, facilities, and programs against
Property; confirmed the rates of assessment as those imposed in fiscal Year 201
12; and directs the updating and preparation of the Assessment Roll and provision of the
Lice required by the Ordinance; and
WHEREAS, in order to re-impose Fire Rescue Assessments for the Fiscal Year
October 1, 2012, the Ordinance requires the City Commission to adopt a Final
Resolution, which confirms and establishes the rates of assessment, and approves
Assessment Roll for the upcoming Fiscal Year, with such amendments as the City
deems appropriate, after hearing comments and objections of all interested
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WHEREAS, the Assessment Roll has heretofore been made available for inspection
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WHEREAS, notice of a public hearing has been published and mailed, as required by
terms of the Ordinance. An Affidavit of Mailing being attached hereto as Appendix A and
Proof of Publication being attached hereto as Appendix B;
WHEREAS, the City Commission recognizes that the special assessment may work a
Iship on certain residential property owners in the City, and desires to continue to provide a
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WHEREAS, a public hearing was held on September 13, 201,2, and comments and
�ections of all interested persons have been heard and considered as reguired bj the terms •
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SECTION 1. AUTHORITY. This resolution is adopted pursuant to Ordinance No.
Q8-017; Resolution No. R08-076; Resolution RI 1-089, which established the current annual
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terms not otherwise defined herein shall have the meanings set forth in the Ordinance, the
itial Assessment Resolution and the Preliminary Assessment Resolution.
of which was present or available for inspection at the above referenced public hearing
is incorporated herein by reference. It is hereby ascertained, determined, and declared that
parcel of Assessed Property within the City will be specially benefited by the City's
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ision of fire rescue services, facilities, and programs in an amount not less than the Fire
-ue Assessment for such parcel, computed in the manner set forth in the Preliminary
;ssment Resolution. Adoption of this Final Assessment Resolution constitutes a legislative
that all parcels assessed derive a special benefit in a manner consistent with the
ve declarations, determinations and findings as set forth in the Ordinance, the
Assessment Resolution, and this Final Assessment Resolution from the fire rescue
, facilities, or programs to be provided and a legislative determination that the Fire
Assessments are fairly and reasonably apportioned among the properties that receive
special benefit as set forth in the Preliminary Assessment Resolution.
(B) The method for computing Fire Rescue Assessments described and referenced
the Preliminary Assessment Resolution is hereby approved. The Parcel Apportionment
described in Appendix F of the Preliminary Assessment Resolution, and adopted
Section 7 of the Preliminary Assessment Resolution, is hereby approved.
(C) For the Fiscal Year beginning October 1, 2012, the estimated net Fire Rescue
sed Cost to be assessed is $5,809,640.00. The Fire Rescue Assessments to be re-assessed
apportioned among benefited parcels pursuant to the Cost Apportionment and Parcel
)rtioDment to generate the estimated Fire Rescue Assessed Cost for the Fiscal Year
October 1, 2012, are the same as the rates for Fiscal Year 2011-2012, which are
confirmed and established as follows:
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Property Use Category Rate Per Dwelling Unit
Residential $88.00
Non-Residential Property Use Categories Rate Per Square Foot
Commercial $0.20
Industrial/Warehouse $0.05
Institutional $0.22
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Nursing Home $0.22
(D) The above rates of assessment are hereby approved. Fire Rescue Assessments
fire rescue services, facilities, and programs in the amounts set forth in the Assessment
as herein approved, are hereby levied and re-imposed on all parcels of Assessed Property
in such Assessment Roll for the Fiscal Year beginning October 1, 2012.
(E) As authorized in Section 2.14 of the Ordinance, no Fire Rescue Assessment
be imposed upon a parcel of Government Property, except as provided in the Preliminary
Resolution, or upon a parcel of Institutional Property whose use is wholly exempt
taxation under Florida law.
( F) Any shortfall in the expected Fire Rescue Assessment proceeds due to any
uction or exemption from payment of the Fire Rescue Assessments required by law or
by the City Commission shall be supplemented by any legally available funds, or
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Fire Rescue Assessments.
(G) As authorized in Section 2.13 of the Ordinance, interim Fire Rescue
� also levied and imposed against all property for which a Building Permit is
after adoption of this Final Assessment Resolution based upon the rates of assessment
herein.
(H) Fire Rescue Assessments shall constitute a lien upon the Assessed Property so
equal in rank and dignity with the liens of all state, county, district, or municipal taxes
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other non-ad valorem assessments. Except as otherwise provided by law, such lien shall
superior in dignity to all other liens, titles and claims, until paid.
(1) The Assessment Roll, as herein approved, shall be delivered to the Tax
for collection using the tax bill collection method in the manner prescribed by the
The Assessment Roll, as delivered to the Tax Collector, shall be accompanied by a
to Non-Ad Valorem Assessment Roll in substantially the form attached hereto as
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"s Final Assessment Resolution shall be the final adjudication • the issues presented
(including, but not limited to, the determination of special benefit and fair apportionment to the
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(B) The City's program for financial assistance shall be commonly referred to as
L.P., Hardship Extension Loan Program. The following types of financial assistance are
1 . Relief from all payments of an annual Fire Rescue Assessment.
2. Relief from a portion of payments of an annual Fire Rescue
Assessment.
4. Deferral of a portion of payments of an annual Fire Rescue
Assessment.
(C) The following individuals are eligible for financial assistance.
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0I Residential property owners that are exempt from ad valorem taxation
pursuant to the following Florida Statutes are eligible to apply for a
Hardship Waiver or Deferral:
a. Section 196.081, Florida Statutes (totally disabled veterans and
surviving spouses of veterans);
b. Section 196.091, Florida Statutes (disabled veterans confined to
wheelchairs);
C. Section 196.101, Florida Statutes (totally and permanently
disabled persons).
3. Residential Property Owners that qualify for the additional homestead
exemption for persons 65 and over authorized pursuant to Section
196.075, Florida Statutes are also eligible to apply for the Hardship
Waiver.
4. Residential Property Owners that are qualified under the Florida
Homestead Property Tax Deferral Act, Section 197.242, et al., Florida
Statutes.
ENNUI
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(D) Eligible Residential Property Owners may submit an application for a
i• Waiver • Deferral, • a form prepared • the City, with the Finance Department.
Application shall include the following:
I Documentation demonstrating eligibility for the Hardship Waiver or
Deferral through one of the criteria from exemptions listed in Section C
above;
2. A copy of the Tax Bill for the subject property;
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(E) All Applications for the Hardship Waiver or Deferral must be received by the
s Finance Department on or before November 1 of each year in order to be considered for
currently billed assessment. For example, all Hardship Waiver or Deferral Applications for
Fire Rescue Special Assessment for the Fiscal Year commencing October 1, 2012, must be
ived on or before November 1, 2012.
Once received, all applications shall be reviewed by a Hardship Waiver Review
1, The Committee shall be comprised of three (3) members:
a. City Manager, or his or her designee;
b. City's Finance Director, or his or her designee; and
C. Member appointed by City Commission.
2. The Committee shall review the facts and circumstances to determine
whether a hardship exists to warrant a partial or total waiver of the
special assessment levied upon the applicant's real property or a
deferral of payment of such.
3. The concurrence of a majority of the members of the Committee shall
be necessary to grant a partial or total, waiver or deferral of payment of
the special assessment.
4. The decision of the Committee is final.
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(F) The Committee shall render a written decision and provide such to the
(G) If a partial or total waiver or deferral is granted by the Committee, the Finance
shall ensure appropriate- documentation is provided to the Tax Collector as to the
(K) When financial assistance is granted pursuant to the H.E.L.P. program, any
dl in the expected Fire Rescue Assessment proceeds due to any reduction or exemption
payment of the Fire Rescue Assessments authorized by this Section shall be
liemented by any legally available funds, • combination • such funds, and shall not be
for by proceeds or funds derived from the Fire Rescue Assessments.
ure of the Owner to timely provide the information to the City will result in no Vacancy
adjustment for the special assessment.
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INDINVIII 1111
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Janet M. Prainito, MC
City Clerk
(Corporate Seal)
H:\ CLIENTS\BB 306\900182 GM\Fire Assessment12012 Final Assessment Resolution.doe
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IN Y 1 '' # have 1 b e this erti and directed the same t be
delivered to the Palm Beach County Tax Colle and made part of biv' described Non -Ad
d;
Valorem Assessment Roll, r day #
1: 1151,777% MrwfI
City of Boynton Beach, Florida
Fire Assessment Application for Determination of Eligibility for H.E.L.P.
FISCAL YEAR 2012
NAME:
SOCIAL SECURITY NUMBER: TELEPHONE #
ADDRESS:
(STREEn (G" WATE) (ZIP)
FOR EACH PERSON WHO RESIDES WITH YOU AT THE ABOVE ADDRESS, LIST THEIR NAME, AGE AND
RELATIONSHIP TO YOU BELOW OR ON AN ATTACHED SHEET, IF NEEDED:
(NAME) 0M (RELATIONSHIP)
(NAME) pop (RELATIONSHIP)
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1 qualify for the additional homestead exemption for persons 65 and over as noted on the attached
Notice of Ad Valorem Taxes and Non-Ad Valorem Assessments authorized pursuant to Florida
Statutes Section 196.075.
U I qualify for the Florida Homestead Property Tax Deferral Act as noted on the attached Notice of Ad
Valorem Taxes and Non-Ad Valorem Assessments authorized pursuant to Section 197.242, st al.,
Florida Stntutes
0 1 am a totally d1isabled veteran or the surviving spouse of a totally disabled veteran AND I am exempNm
from
♦ valorem taxes pursuant to Florida Staftfm Section 196.081.
(Provide copy of disability letter from the government or a physician)
I am a disabled veteran confined to a wheelchair AND I am exempt from ad valorem taxes pursuant to
Florida Statutes Section'196.091.
(Provide copy of disabilky letter from the government or a physician)
Z3 I am permanently and totally disabled AND I am exempt from ad valorem taxes pursuant to Florida
Statutes Section 196.101.
(Provide copy of disability loftr ft=n the government or a physician)
I meet the U.S. Department of Health & Human Services (HHS) Poverty Guidelines listed on Page 2
of this Application.
(Provide a copy of your last hvo (2) years (2010 & 2011) Federal Incorne Tax Returns)
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Individuals who are eligible for H.E.L.P., the Hardship Extension Loan Pmgram
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Name of Park
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