Agenda 09-08-20 CITY OF BOYNTON BEACH
SPECIAL MEETING
DATE: Tuesday, September 8, 2020 TIME: 5:30 PM
PLACE: GoToWebinar Online Meeting and City Hall Community Room, 100 E. Ocean
Avenue
1. AGENDA ITEMS
A. Call to Order - Mayor Steven B. Grant
I nvocation
Pledge of Allegiance to the Flag led by Mayor Steven B. Grant
Roll Call
Agenda Approval:
1. Additions, Deletions, Corrections
2. Adoption
B. Conduct First Public Budget Hearing for FY 2020/2021 Proposed Millage and Tentative Annual
Operating Budget.
Proposed Resolution No. R20-094- Adopt the proposed millage rate for the General Fund for
Fiscal Year 2020-2021.
Proposed Resolution No. R20-095- Adopt the Tentative Budget for the General Fund and all
other funds for Fiscal Year 2020-2021.
C. Conduct a Public Hearing to adopt the Final Assessment Resolution for the FY 2020-2021 Fire
Assessment.
2. ADJOURN
NOTICE
NOTICE IF A PERSON DECIDES TO APPEAL ANY DECISION MADE BY THE CITY
COMMISSION WITH RESPECT TO ANY MATTER CONSIDERED AT THIS MEETING,
HE/SHE WILL NEED A RECORD OF THE PROCEEDINGS AND, FOR SUCH
PURPOSE, HE/SHE MAY NEED TO ENSURE THAT A VERBATIM RECORD OF THE
PROCEEDING IS MADE, WHICH RECORD INCLUDES THE TESTIMONY AND
EVIDENCE UPON WHICH THE APPEAL IS TO BE BASED. (F.S. 286.0105)
THE CITY SHALL FURNISH APPROPRIATE AUXILIARY AIDS AND SERVICES
WHERE NECESSARY TO AFFORD AN INDIVIDUAL WITH A DISABILITY AN EQUAL
OPPORTUNITY TO PARTICIPATE IN AND ENJOY THE BENEFITS OF A SERVICE,
Page 1 of 37
PROGRAM, OR ACTIVITY CONDUCTED BY THE CITY. PLEASE CONTACT THE
CITY CLERK'S OFFICE, (561) 742-6060 OR (TTY) 1-800-955-8771, AT LEAST 48
HOURS PRIOR TO THE PROGRAM OR ACTIVITY IN ORDER FOR THE CITY TO
REASONABLY ACCOMMODATE YOUR REQUEST. ADDITIONAL AGENDA ITEMS
MAY BE ADDED SUBSEQUENT TO THE PUBLICATION OF THE AGENDA ON THE
CITY'S WEB SITE. INFORMATION REGARDING ITEMS ADDED TO THE AGENDA
AFTER IT IS PUBLISHED ON THE CITY'S WEB SITE CAN BE OBTAINED FROM
THE OFFICE OF THE CITY CLERK.
Page 2 of 37
1.A.
AGENDA ITEMS
9/8/2020
CITY OF BOYNTON BEACH
AGENDA ITEM REQUEST FORM
REQUESTED ACTION BY COMMISSION:
Call to Order- Mayor Steven B. Grant
I nvocation
Pledge of Allegiance to the Flag led by Mayor Steven B. Grant
Roll Call
Agenda Approval:
1. Additions, Deletions, Corrections
2. Adoption
EXPLANATION OF REQUEST:
HOW WILL THIS AFFECT CITY PROGRAMS OR SERVICES?
FISCAL IMPACT:
ALTERNATIVES:
STRATEGIC PLAN:
STRATEGIC PLAN APPLICATION:
CLIMATE ACTION:
CLIMATE ACTION DISCUSSION:
Is this a grant?
Grant Amount:
Page 3of37
1.B.
AGENDA ITEMS
9/8/2020
CITY OF BOYNTON BEACH
AGENDA ITEM REQUEST FORM
REQUESTED ACTION BY COMMISSION:
Conduct First Public Budget Hearing for FY 2020/2021 Proposed Millage and Tentative Annual Operating
B udget.
Proposed Resolution No. R20-094-Adopt the proposed millage rate for the General Fund for Fiscal Year
2020-2021.
Proposed Resolution No. R20-095-Adopt the Tentative Budget for the General Fund and all other funds
for Fiscal Year 2020-2021.
EXPLANATION OF REQUEST:
Staff will provide a budget overview(PowerPoint). As a result of the Budget Workshop that was held on J my
13, 2020 the City Commission approved a proposed millage rate of 7.9000 mills and a proposed General
Fund budget of$99,210,720.
The proposed FY 20/21 General Fund Budget of$99,210,720 is an increase of 2.9% or $2,773,131 over
the original adopted FY 19/20 General Fund Budget of$96,437,589.
Based on Commission decisions since the July budget workshop, the following changes have been
incorporated into the proposed tentative budget.
1) Increased General Fund from$99,210,720 to $99,218,382. This was needed to reflect the changes in
personnel that filled previously vacant positions. Further, the City's State Shared Revenue Projections
provided by the State were received in August and created a projected loss of approximately $1.2 million.
Those losses were $861k in Sales Tax and $295k in State Shared Revenues. We had previously funded a
Cyber Security Position at$100k which has been removed to help compensate for the projected losses. The
difference in uncovered losses are being supported through the use of Fund Balance in the amount of
$931,263.00.
2) Increased Golf Fund from$1,806,404 to $1,894,180 due to staff identification of needed operating
equipment that was initially overlooked and a reorganization of staff for Greens keepers.
3) Increased General Government Capital Projects Funds from$2,846,527 to $2,846,527 due to the
Commission's Approval of the Motorola CAD Software System.
HOW WILL THIS AFFECT CITY PROGRAMS OR SERVICES?
The annual budget provides appropriations to provide City services.
FISCAL IMPACT: Budgeted. Adoption of the millage rate and budget allows for appropriations to provide
City services.
ALTERNATIVES: N/A
STRATEGIC PLAN:
Page 4 of 37
STRATEGIC PLAN APPLICATION:
CLIMATE ACTION:
CLIMATE ACTION DISCUSSION:
Is this a grant?
Grant Amount:
ATTACHMENTS:
Type Description
D IResolution IResolution adopting proposed miillage irate
D IResolution IResolution adopting tentative budget
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I RESOLUTION R20
2
3 A RESOLUTION OF THE CITY OF BOYNTON BEACH,
4 FLORIDA ADOPTING A PROPOSED MILLAGE RATE
5 FOR THE CITY'S GENERAL OPERATING FUND FOR THE
6 FISCAL YEAR BEGINNING OCTOBER 1, 2020 AND
7 ENDING SEPTEMBER 30, 2021, ANNOUNCING THE
8 PERCENT, IF ANY, THE PROPOSED MILLAGE RATE
9 EXCEEDS THE ROLLED-BACK RATE; ANNOUNCING
10 THE DATE, TIME AND PLACE OF THE SECOND AND
11 FINAL PUBLIC HEARING ON THE BUDGET AND
12 MILLAGE RATE; PROVIDING FOR SEVERABILITY,
13 CONFLICTS AND PROVIDING AN EFFECTIVE DATE.
14
15 WHEREAS, a tentative budget has been prepared estimating expenditures and
16 revenues of the City of Boynton Beach, Florida, for the ensuing year, with detailed
17 information, including revenues to be derived from sources other than ad valorem levy, and
18 the administrative staff of the City has made recommendations as to the amount necessary to
19 be appropriated for the ensuing year; and
20 WHEREAS, the City Commission has conducted a public hearing regarding the
21 proposed millage necessary to be levied to carry on the government of the City for the fiscal
22 year 2020-2021 and has also discussed the tentative budget; and
23 WHEREAS, the City of Boynton Beach, Florida, has followed the procedures as
24 outlined in Florida Statutes Section 200.065.
25 NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF
26 THE CITY OF BOYNTON BEACH, FLORIDA THAT:
27 Section 1. The foregoing "Whereas" clauses are hereby ratified and confirmed as
28 being true and correct and are hereby made a specific part of this Resolution upon adoption
29 hereof.
30 Section 2. The proposed Millage Rate for the 2020-2021 Fiscal Year shall be
31 7.9000 for the General Fund.
32 Section 3. A copy of the tentative budget shall be published in one issue of a
33 newspaper published in Palm Beach County, Florida, and at the same time the public will be
Page 6 of 37
34 notified of a public hearing to be held on the 22nd day of September, 2020, at 5:30 P.M. for
35 the purpose of hearing suggestions, agreements, objections or criticisms of the tentative budget
36 and millage. This meeting is for the purpose of setting a final tax levy and final budget.
37 Section 4. The proposed millage rate is 5.46 % above the computed rolled back
38 rate of 7.4911.
39 Section 5. If any clause, section, or other part of this Resolution shall be held by
40 any Court of competent jurisdiction to be unconstitutional or invalid, such unconstitutional or
41 invalid part shall be considered as eliminated and shall in no way affect the validity of the other
42 provisions of this Resolution.
43 Section 6. This Resolution shall become effective immediately upon passage.
44 PASSED AND ADOPTED this 8th day of September, 2020.
45 CITY OF BOYNTON BEACH, FLORIDA
46 YES NO
47
48 Mayor— Steven B. Grant
49
50 Vice-Mayor—Ty Penserga
51
52 Commissioner—Justin Katz
53
54 Commissioner—Woodrow L. Hay
55
56 Commissioner—Christina L. Romelus
57
58 VOTE
59 ATTEST:
60
61
62 Crystal Gibson, MMC
63 City Clerk
64
65 (Corporate Seal)
Page 7 of 37
I RESOLUTION R20-
2
3 A RESOLUTION OF THE CITY OF BOYNTON BEACH,
4 FLORIDA, ADOPTING A TENTATIVE BUDGET FOR THE
5 FISCAL YEAR BEGINNING OCTOBER 1, 2020, AND
6 ENDING SEPTEMBER 30, 2021; PROVIDING FOR
7 SEVERABILITY, CONFLICTS, AND AN EFFECTIVE
8 DATE.
9
10 WHEREAS, a tentative budget has been prepared by the City Manager estimating
11 expenditures,transfers, and revenues of the City of Boynton Beach for the ensuing year,with
12 detailed information, including revenues to be derived from sources other than the ad valorem
13 tax levy, and she has made recommendations as to the amount necessary to be appropriated
14 for the ensuing year; and
15 WHEREAS, the City Commission has conducted a public hearing regarding the
16 proposed millage necessary to be levied to carry on the government of the City for the fiscal
17 year 2020-2021 and has also discussed the tentative budget.
18 NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF
19 THE CITY OF BOYNTON BEACH, FLORIDA:
20 Section 1. The foregoing "Whereas" clauses are hereby ratified and confirmed as
21 being true and correct and are hereby made a specific part of this Resolution upon adoption
22 hereof.
23 Section 2. That the tentative budget of the City of Boynton Beach, Florida, for the
24 fiscal year beginning October 1, 2020 and ending September 30, 2021, a copy of which is
25 attached hereto, is hereby adopted and the appropriations set out therein are hereby made to
26 maintain and carry on the government of the City of Boynton Beach, Florida.
27 Section 3. There is hereby appropriated the sum of $99,218,382 to the General
28 Fund for the payment of operating expenditures, transfers to other funds, and necessary
29 capital outlays for the City Government pursuant to the terms of the above budget.
30 Section 4. That there is hereby appropriated the sum of$1,418,921 to the Traffic
31 Safety Special Revenue Fund for the payment of operating expenditures, transfers to other
32 funds, and necessary capital outlays.
33
34 Section 5. That there is hereby appropriated the sum of$1,301,150 to the Local
1
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35 Option Gas Tax Special Revenue Fund for the payment of operating expenditures,transfers
36 to other funds, and necessary capital outlays.
37 Section 6. That there is hereby appropriated the sum of $277,958 to the
38 Community Improvements Special Revenue Fund for the payment of operating
39 expenditures, transfers to other funds, and necessary capital outlays.
40 Section 7. That there is hereby appropriated the sum of $482,120 to the Public
41 Arts Special Revenue Fund for the payment of operating expenditures, transfers to other
42 funds, and necessary capital outlays.
43 Section 8. That there is hereby appropriated the sum of $609,034 to the
44 Recreation Program Special Revenue Fund for the payment of operating expenditures,
45 transfers to other funds, and necessary capital outlays.
46 Section 9. That there is hereby appropriated the sum of$10,277,820 to the Public
47 Service Tax Debt Service Fund for the purpose of payment operating expenditures,transfers
48 to other funds, and the principal and interest due on the public service tax bonds of the City
49 not subject to statutory exemptions and for redeeming such bonds as they mature.
50 Section 10. That there is hereby appropriated the sum of$2,875,224 to the General
51 Capital Improvement Capital Projects Fund for the payment of transfers to other funds
52 and capital outlays pursuant to the terms of the above budget.
53 Section 11. That there is hereby appropriated the sum of $9,380,156 to the Local
54 Government Surtax Capital Projects Fund for the payment of transfers to other funds and
55 capital outlays pursuant to the terms of the above budget.
56 Section 12. That there is hereby appropriated the sum of $46,067 to the Parks &
57 Recreation Facilities Trust Fund for the payment of transfers to other funds and capital
58 outlays pursuant to the terms of the above budget.
59 Section 13. That there is hereby appropriated the sum of$52,225,066 to the Water
60 and Sewer Utility Enterprise Fund for operating expenditures, debt service, transfers to
61 other funds, and necessary capital outlay.
62
63
2
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64 Section 14. That there is hereby appropriated the sum of$17,926,613 to the Water
65 and Sewer Utility Capital Improvement Enterprise Fund for the payment of capital
66 outlays pursuant to the terms of the above budget.
67 Section 15. That there is hereby appropriated the sum of $1,894,180 to the Golf
68 Course Enterprise Fund for operating expenditures, transfer to other funds, and necessary
69 capital outlays.
70 Section 16. That there is hereby appropriated the sum of$11,624,210 to the Solid
71 Waste Enterprise Fund for the payment of operating expenditures, transfers to other funds
72 and necessary capital outlays.
73 Section 17. That there is hereby appropriated the sum of$9,661,545 to the Fleet
74 Maintenance Internal Service Fund for the payment of operating expenditures, transfers to
75 other funds, and necessary capital outlays.
76 Section 18. That there is hereby appropriated the sum of$521,612 to the Materials
77 & Distribution Internal Service Fund for the payment of operating expenditures, transfers
78 to other funds, and necessary capital outlays.
79 Section 19. That there is hereby appropriated the sum of $6,272,757 to the Self-
80 Insurance Internal Service Fund for the payment of operating expenditures, transfers to
81 other funds, and necessary capital outlays.
82 Section 20. That there is hereby appropriated the sum of $293,396 the Cemetery
83 Special Revenue Fund for the payment of operating expenditures, transfers to other funds,
84 and necessary capital outlays.
85 Section 21. A copy of the tentative budget summary shall be published in one issue
86 of a newspaper published in Palm Beach County and at the same time the public will be
87 notified of a public hearing to be held on the 22nd day of September, 2020, at 5:30 P.M. for
88 the purpose of hearing suggestions, agreements, objections or criticisms of the final budget
89 and millage. This meeting is for the purpose of setting a final ad valorem tax levy and final
90 budget.
91 Section 22. All delinquent taxes collected during the ensuing fiscal year as
92 proceeds from levies of operation millage of prior years are hereby specifically appropriated
93 for the use of the General Fund.
94 Section 23. If any clause, section or other part of this Resolution shall be held by
3
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95 any court of competent jurisdiction to be unconstitutional or invalid, such unconstitutional or
96 invalid part shall be considered as eliminated and shall in no way affect the validity of the
97 remaining portions of this Resolution.
98 Section 24. All Resolutions or parts of Resolutions in conflict herewith are hereby
99 repealed to the extent of such conflict.
loo Section 25. This Resolution shall become effective immediately upon passage.
101
102 PASSED AND ADOPTED this 8th day of September, 2020.
103 CITY OF BOYNTON BEACH, FLORIDA
104 YES NO
105
106 Mayor— Steven B. Grant
107
108 Vice-Mayor—Ty Penserga
109
110 Commissioner—Justin Katz
111
112 Commissioner—Woodrow L. Hay
113
114 Commissioner—Christina L. Romelus
115
116 VOTE
117 ATTEST:
118
119
120
121 Crystal Gibson, MMC
122 City Clerk
123
124
125 (Corporate Seal)
126
4
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1.C.
AGENDA ITEMS
9/8/2020
CITY OF BOYNTON BEACH
AGENDA ITEM REQUEST FORM
REQUESTED ACTION BY COMMISSION: Conduct a Public Hearing to adopt the Final Assessment
Resolution for the FY 2020-2021 Fire Assessment.
EXPLANATION OF REQUEST:
On July 21, 2020, the City Commission adopted Resolution No. R20-067 to continue the Fire Assessment
Program for FY 2020-2021.
On August 18, 2020, the City published a "Notice of Hearing to Impose and Provide for Collection of Fire
Rescue Special Assessments" in the Palm Beach Post. In addition, the City had a statutorily required Notice
to Property Owner mailed to affected property owners by first class mail. In addition, the Palm Beach County
Property Appraiser's Office mailed TRIM notices informing all property owners of the assessment via their
proposed property tax bill. All notices provided the time, date and place of this Hearing that the Commission
would consider the adoption of the Final Assessment Resolution.
The proposed Assessment for residential property owners is $120.00 annually per dwelling unit. This remains
unchanged from the previous year.
The City Commission recognizes that the Assessment may create a hardship on certain residential property
owners in the City. Therefore, the Final Rate Resolution provides a means whereby property owners may
request H.E.L.P. (Hardship Extension Loan Program) for a total or partial waiver through an application
review process. A copy of the application and criteria is attached. Notice of the Hardship Extension Loan
Program (H.E.L.P.)was also uploaded to the City's website.
I n addition, the Resolution provides for a Mobile Home Park Vacancy Adjustment 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 WILL THIS AFFECT CITY PROGRAMS 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 2020-21, the estimated gross Fire Rescue Assessed cost is $8,205,584 reduced to a net
realized assessment of$7,150,936 after excluding tax exempt properties.
The net realized Fire Assessment of $7,150,936 would equal an increase to the ad valorem property tax rate
of 1.4600 to raise the same amount of revenue to the City.
The Fire Rescue Assessments to be assessed and apportioned among benefitted property parcels follow.
Proposed FY 20/21:
Property Use Category Rate Per Dwelling
Unit
Residential $120.00
Non-Residential Property Use Rate Per Square Foot
Page 12 of 37
Categories (*)
Commercial $0.27
1 ndustrial/Warehouse $0.06
I nstitutional $0.30
Nursing Home $0.30
(*)There is a maximum of 77,001 square foot cap on non-residential buildings.
Current FY 19/20:
Property Use Category Rate Per Dwelling
Unit
Residential $120.00
Non-Residential Property Use Rate Per Square Foot
Categories (*)
Commercial $0.27
1 ndustrial/Warehouse $0.06
I nstitutional $0.30
Nursing Home $0.30
(*)There is a maximum of 77,001 square foot cap on non-residential buildings.
The above rates for FY 20/21 only assess approximately 59% of the eligible Fire Rescue costs after excluding
EMS costs of the Fire Department. If they were assessed at 100% of the eligible costs, the rates would be
$202.00 per dwelling unit and approximately twice the square footage rates for commercial property.
ALTERNATIVES:
1. Approve the proposed assessment levels. ($120.00 per dwelling unit, etc.)
2. Approve an alternate assessment level with proportional adjustments to the Fire Department non-EMS
budget (the assessment rates may be lowed, but not increased, from the proposed rates).
3. Not approve the Fire Assessment with proportional consequences to above
STRATEGIC PLAN:
STRATEGIC PLAN APPLICATION:
CLIMATE ACTION:
CLIMATE ACTION DISCUSSION:
Is this a grant?
Grant Amount:
Page 13 of 37
ATTACHMENTS:
Type Description
D IResolu fioirn Annual IFii re Assessment IResolu fioirn
D Attachment Ih Ileirdslhiip Appliicafioirn
D Attachment F'roof of IFlu.ubliicafioirn
D Attachment Affiid'evit of IMaiilii ng
Page 14 of 37
1
2
3
4
5 CITY OF BOYNTON BEACH, FLORIDA
6
7
8
9
10
11
12 ANNUAL ASSESSMENT RESOLUTION
13
14
15
16
17
18 ADOPTED SEPTEMBER 8, 2020
19
20
21
100397594.1 306-90018211
Page 15 of 37
22 RESOLUTION NO. R20-
23 A RESOLUTION OF THE CITY OF BOYNTON BEACH, FLORIDA,
24 RELATING TO THE PROVISION OF FIRE RESCUE SERVICES,
25 FACILITIES, AND PROGRAMS IN THE CITY OF BOYNTON
26 BEACH, FLORIDA; IMPOSING FIRE RESCUE ASSESSMENTS
27 AGAINST ASSESSED PROPERTY LOCATED WITHIN THE CITY
28 FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2020;
29 APPROVING THE RATE OF ASSESSMENT; APPROVING THE
30 ASSESSMENT ROLL; CONFIRMING AND CONTINUING A
31 PROCEDURE FOR HARDSHIP WAIVERS OR DEFERRALS OF ALL
32 OR PART OF THE CITY'S FIRE RESCUE SPECIAL ASSESSMENT
33 INCLUDING APPLICATION AND REVIEW BY THE CITY'S
34 FINANCE DIRECTOR OR DESIGNEE, AND ELIGIBILITY
35 CRITERIA FOR SUCH WAIVERS; PROVIDING FOR CONFLICTS;
36 PROVIDING FOR SEVERABILITY; AND PROVIDING AN
37 EFFECTIVE DATE.
38
39 WHEREAS, the City Commission of Boynton Beach, Florida (the "City
40 Commission"), has enacted Ordinance No. 08-017 (the "Ordinance"), which authorizes the
41 imposition of Fire Rescue Assessments each Fiscal Year for the fire rescue services,facilities,
42 and programs against Assessed Property located within the City; and
43 WHEREAS, the imposition of a Fire Rescue Assessment for fire rescue services,
44 facilities, and programs each fiscal year is an equitable and efficient method of allocating and
45 apportioning the Fire Rescue Assessed Cost among parcels of Assessed Property; and
46 WHEREAS, the City Commission desires to continue a Fire Rescue Assessment
47 program and impose a Fire Rescue Assessment in the City using the procedures provided by
48 the Ordinance, including the tax bill collection method, for the Fiscal Year beginning on
49 October 1, 2020; and
50 WHEREAS, the City Commission, on July 1, 2008, adopted Resolution
51 No. R08-067 (the "Initial Assessment Resolution"); and
100397594.1 306-90018211
Page 16 of 37
52 WHEREAS, the City Commission adopted Resolution No. R20-067 (the
53 "Preliminary Assessment Resolution") on July 13, 2020 and readopted it on July 21, 2020,
54 which set forth the preliminary assessment rates for Fiscal Year 2020-21, and which contains
55 and references a brief and general description of the fire rescue services, facilities, and
56 programs to be provided to Assessed Property; describes the method of apportioning the Fire
57 Rescue Assessed Cost to compute the Fire Rescue Assessment for fire rescue services,
58 facilities, and programs against Assessed Property; confirmed the rates of assessment; and
59 directs the updating and preparation of the Assessment Roll and provision of the notice
60 required by the Ordinance; and
61 WHEREAS, in order to impose Fire Rescue Assessments for the Fiscal Year
62 beginning October 1, 2020, the Ordinance requires the City Commission to adopt an Annual
63 Rate Assessment Resolution, which confirms and establishes the rates of assessment, and
64 approves the Assessment Roll for the upcoming Fiscal Year, with such amendments as the
65 City Commission deems appropriate, after hearing comments and objections of all interested
66 parties; and
67 WHEREAS,the Assessment Roll has heretofore been made available for inspection
68 by the public, as required by the Ordinance; and
69 WHEREAS, notice of a public hearing has been published and mailed, as required
70 by the terms of the Ordinance. An Affidavit of Mailing is attached hereto as Appendix A and
71 the Proof of Publication is attached hereto as Appendix B; and
72 WHEREAS,the City Commission recognizes that the special assessment may work
73 a hardship on certain residential property owners in the City, and desires to continue to
100397594.1 306-90018211
Page 17 of 37
74 provide a means whereby affected property owners may request a total or partial waiver of
75 the special assessment for hardship; and
76 WHEREAS, a public hearing was held on September 8, 2020, and comments and
77 objections of all interested persons have been heard and considered as required by the terms
78 of the Ordinance.
79 NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF
80 THE CITY OF BOYNTON BEACH, FLORIDA THAT:
81
82 SECTION 1. AUTHORITY. This resolution is adopted pursuant to Ordinance No.
83 08-017; Resolution No. R08-076; Resolution No. R20-067; Article VIII, Section 2, Florida
84 Constitution; Sections 166.021 and 166.041,Florida Statutes; and other applicable provisions
85 of law.
86 SECTION 2. DEFINITIONS AND INTERPRETATION. This resolution
87 constitutes the Annual Rate Resolution as defined in the Ordinance. All capitalized words
88 and terms not otherwise defined herein shall have the meanings set forth in the Ordinance,
89 the Initial Assessment Resolution and the Preliminary Assessment Resolution.
90 SECTION 3. IMPOSITION OF FIRE RESCUE ASSESSMENTS.
91 (A) The parcels of Assessed Property described in the Assessment Roll,which is
92 hereby approved, are hereby found to be specially benefited by the provision of the fire rescue
93 services, facilities, and programs described or referenced in the Preliminary Assessment
94 Resolution, in the amount of the Fire Rescue Assessment set forth in the Assessment Roll, a
95 copy of which was present or available for inspection at the above referenced public hearing
96 and is incorporated herein by reference. It is hereby ascertained, determined, and declared
97 that each parcel of Assessed Property within the City will be specially benefited by the City's
98 provision of fire rescue services, facilities, and programs in an amount not less than the Fire
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Page 18 of 37
99 Rescue Assessment for such parcel, computed in the manner set forth in the Preliminary
100 Assessment Resolution. Adoption of this Annual Rate Resolution constitutes a legislative
101 determination that all parcels assessed derive a special benefit in a manner consistent with the
102 legislative declarations, determinations and findings as set forth in the Ordinance, the
103 Preliminary Assessment Resolution, and this Annual Rate Resolution from the fire rescue
104 services, facilities, or programs to be provided and a legislative determination that the Fire
105 Rescue Assessments are fairly and reasonably apportioned among the properties that receive
106 the special benefit as set forth in the Preliminary Assessment Resolution.
107 (B) The method for computing Fire Rescue Assessments described and
108 referenced in the Preliminary Assessment Resolution is hereby approved. The Parcel
109 Apportionment methodology described in Appendix F of the Preliminary Assessment
110 Resolution, and adopted in Section 7 of the Preliminary Assessment Resolution, is hereby
111 approved.
112 (C) For the Fiscal Year beginning October 1,2020,the estimated net Fire Rescue
113 Assessed Cost to be assessed is $8,205,584.00. The Fire Rescue Assessments to be assessed
114 and apportioned among benefited parcels pursuant to the Cost Apportionment and Parcel
115 Apportionment to generate the estimated Fire Rescue Assessed Cost for the Fiscal Year
116 commencing October 1, 2020, are hereby confirmed and established as follows:
Property Use Category Rate Per Dwelling Unit
Residential $120.00
Non-Residential Property Use Categories Rate Per Square Foot
Commercial $0.27
IndustriaMarehouse $0.06
Institutional $0.30
Nursing Home $0.30
117
118 (D) The above rates of assessment are hereby approved. Fire Rescue
119 Assessments for fire rescue services, facilities, and programs in the amounts set forth in the
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120 Assessment Roll, as herein approved, are hereby levied and imposed on all parcels of
121 Assessed Property described in such Assessment Roll for the Fiscal Year beginning
122 October 1, 2020.
123 (E) As authorized in Section 2.14 of the Ordinance, no Fire Rescue Assessment
124 shall be imposed upon a parcel of Government Property, except as provided in the
125 Preliminary Assessment Resolution, or upon Institutional Use buildings on a parcel of
126 Institutional Property whose building use is wholly exempt from taxation under Florida law.
127 (F) Any shortfall in the expected Fire Rescue Assessment proceeds due to any
128 reduction or exemption from payment of the Fire Rescue Assessments required by law or
129 authorized by the City Commission shall be supplemented by any legally available funds, or
130 combination of such funds, and shall not be paid for by proceeds or funds derived from the
131 Fire Rescue Assessments.
132 (G) As authorized in Section 2.13 of the Ordinance, interim Fire Rescue
133 Assessments are also levied and imposed against all property for which a Building Permit is
134 issued after adoption of this Annual Rate Resolution based upon the rates of assessment
135 approved herein.
136 (H) Fire Rescue Assessments shall constitute a lien upon the Assessed Property
137 so assessed equal in rank and dignity with the liens of all state, county, district, or municipal
138 taxes and other non-ad valorem assessments. Except as otherwise provided by law, such lien
139 shall be superior in dignity to all other liens, titles and claims, until paid.
140 (I) The Assessment Roll, as herein approved, shall be delivered to the Tax
141 Collector for collection using the tax bill collection method in the manner prescribed by the
142 Ordinance. The Assessment Roll, as delivered to the Tax Collector, shall be accompanied by
100397594.1 306-90018211
Page 20 of 37
143 a Certificate to Non-Ad Valorem Assessment Roll in substantially the form attached hereto
144 as Appendix C.
145 (J) No Emergency Medical Services shall be funded from the Fire Rescue
146 Assessment revenues.
147 SECTION 4. CONFIRMATION OF PRELIMINARY ASSESSMENT
148 RESOLUTION. The Preliminary Assessment Resolution, as may be amended herein, is
149 hereby confirmed.
150 SECTION 5. EFFECT OF ADOPTION OF RESOLUTION. The adoption of
151 this Annual Rate Resolution shall be the final adjudication of the issues presented(including,
152 but not limited to,the determination of special benefit and fair apportionment to the Assessed
153 Property, the method of apportionment and assessment, the rate of assessment, the
154 Assessment Roll and the levy and lien of the Fire Rescue Assessments), unless proper steps
155 shall be initiated in a court of competent jurisdiction to secure relief within 20 days from the
156 date of this Annual Rate Resolution.
157 SECTION 6. HARDSHIP WAIVERS OR DEFERRALS.
158 (A) The City Commission of the City of Boynton Beach, Florida hereby
159 continues its program for qualified individuals who need financial assistance to pay all or part
160 of the Fire Rescue Assessment levied on their property or who seek deferral of payment of
161 all or part of the Fire Rescue Assessment on their property.
162 (B) The City's program for financial assistance shall be commonly referred to as
163 H.E.L.P., Hardship Extension Loan Program. The following types of financial assistance are
164 available, based upon need:
165 1. Relief from all payments of an annual Fire Rescue Assessment.
100397594.1 306-90018211
Page 21 of 37
166 2. Relief from a portion of payments of an annual Fire Rescue
167 Assessment.
168
169 3. Deferral of payments of an annual Fire Rescue Assessment.
170 4. Deferral of a portion of payments of an annual Fire Rescue
171 Assessment.
172
173 (C) The following individuals are eligible for financial assistance.
174 1. Residential Property Owners who meet 2020 HHS Poverty
175 Guidelines.
176
177 2. Residential property owners that are exempt from ad valorem taxation
178 pursuant to the following Florida Statutes are eligible to apply for a
179 Hardship Waiver or Deferral:
180
181 a. Section 196.081, Florida Statutes (totally disabled veterans
182 and surviving spouses of veterans);
183
184 b. Section 196.081, Florida Statutes (surviving spouses of first
185 responders who died in the line of duty);
186 C. Section 196.091, Florida Statutes (disabled veterans confined
187 to wheelchairs);
188
189 d. Section 196.101, Florida Statutes (totally and permanently
190 disabled persons);
191
192 e. Section 196.102, Florida Statutes (totally and permanently
193 disabled first responders).
194
195 3. Residential Property Owners that qualify for the additional homestead
196 exemption for persons 65 and over authorized pursuant to Section
197 196.075, Florida Statutes are also eligible to apply for the Hardship
198 Waiver.
199
200 4. Residential Property Owners that are qualified under the Florida
201 Homestead Property Tax Deferral Act, Section 197.242,et al.,Florida
202 Statutes.
203
204 (D) Eligible Residential Property Owners may submit an application for a
205 Hardship Waiver or Deferral, on a form prepared by the City, with the Finance Department.
206 The Application shall include the following:
100397594.1 306-90018211
Page 22 of 37
207 1. Documentation demonstrating eligibility for the Hardship Waiver or
208 Deferral through one of the criteria from exemptions listed in Section
209 C above;
210
211 2. A copy of the Tax Bill for the subject property;
212 3. Description of the facts and circumstances of the hardship.
213 (E) All Applications for the Hardship Waiver or Deferral must be received by the
214 City's Finance Department on or before October 18, 2020.
215 (F) Once received, all applications shall be reviewed by the City's Finance
216 Director, or his or her designee("Reviewing Official"). The Reviewing Official shall review
217 the facts and circumstances to determine whether a hardship exists to warrant a partial or total
218 waiver of the special assessment levied upon the applicant's real property or a deferral of
219 payment of such. The decision of the Reviewing Official is final.
220 (G) The Reviewing Official shall render a written decision and provide such to
221 the applicant.
222 (H) If a partial or total waiver or deferral is granted by the Reviewing Official,
223 the Finance Director shall ensure appropriate documentation is provided to the Tax Collector
224 as to the revised amount of the assessment as to the applicant.
225 (I) An applicant may apply for a Hardship Waiver as to one property only.
226 (J) An applicant must apply for the Hardship Waiver on an annual basis.
227 (K) A deferral may be granted for no longer than the end of the then current fiscal
228 year.
229 (L) When financial assistance is granted pursuant to the H.E.L.P. program, any
230 shortfall in the expected Fire Rescue Assessment proceeds due to any reduction or exemption
231 from payment of the Fire Rescue Assessments authorized by this Section shall be
100397594.1 306-90018211
Page 23 of 37
232 supplemented by any legally available funds, or combination of such funds, and shall not be
233 paid for by proceeds or funds derived from the Fire Rescue Assessments.
234 SECTION 7. MOBILE HOME VACANCY ADJUSTMENT. As authorized in
235 Section 5(L) of the Preliminary Rate Resolution, there shall be a Mobile Home Vacancy
236 Adjustment procedure for Mobile Home and Recreational Vehicle Park Property, using the
237 procedures established in Resolution R11-089. Any shortfall in the expected Fire Rescue
238 Assessment proceeds due to any adjustment for vacancy shall be supplemented by any legally
239 available funds and shall not be paid for by proceeds or funds derived from Fire Rescue
240 Assessments. Failure of the Owner to timely provide the information to the City will result
241 in no Vacancy Adjustment for the special assessment.
242 SECTION 8. CONFLICTS. All resolutions or parts of resolutions in conflict
243 herewith are hereby repealed to the extent of such conflict.
244 SECTION 9. SEVERABILITY. If any clause, section, other part or application
245 of this resolution is held by any Court of competent jurisdiction to be unconstitutional or
246 invalid, in part or application, it shall not affect the validity of the remaining portions or
247 applications of this Resolution.
248 SECTION 10. EFFECTIVE DATE. This Resolution shall become effective
249 immediately upon its passage and adoption.
250
251
252
100397594.1 306-90018211
Page 24 of 37
253 PASSED AND ADOPTED this 8th day of September, 2020.
254
255
256 CITY OF BOYNTON BEACH, FLORIDA
257
258 YES NO
259 Mayor— Steven B. Grant
260
261 Vice Mayor—Ty Penserga
262
263 Commissioner—Justin Katz
264
265 Commissioner—Woodrow L. Hay
266
267 Commissioner- Christina L. Romelus
268
269
270
271 ATTEST:
272
273
274
275 Crystal Gibson, MMC
276 City Clerk
277
278
279 (Corporate Seal)
280
100397594.1 306-90018211
Page 25 of 37
APPENDIX A
AFFIDAVIT OF MAILING
100397594.1 306-90018211
Page 26 of 37
APPENDIX B
PROOF OF PUBLICATION
100397594.1 306-90018211
Page 27 of 37
APPENDIX C
FORM OF CERTIFICATE
TO
NON-AD VALOREM ASSESSMENT ROLL
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, 2020.
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 , 2020.
CITY OF BOYNTON BEACH, FLORIDA
BY:
TITLE:
[To be delivered to Palm Beach County Tax Collector by September 151
100397594.1 306-90018211
Page 28 of 37
City of Boynton Beach, Florida
Fire Assessment Application for Determination of Eligibility for H.E.L.P.
FISCAL YEAR 2020-2021
APPLICATION DEADLINE OCTOBER 16, 2020
NAME:
(LAST) (FIRST)
TELEPHONE #
ADDRESS:
(STREET) (CITY) (STATE) (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) (AGE) (RELATIONSHIP)
(NAME) (AGE) (RELATIONSHIP)
I CERTIFY THAT I AM A RESIDENTIAL PROPERTY OWNER AND I MEET ONE (1) OF THE CRITERIA CHECKED
IN THE BOX BELOW FOR WHICH I AM REQUESTING ELIGIBILITY FOR H.E.L.P.
(Provide a copy of your 2020 Notice of Ad Valorem Taxes and Non-Ad Valorem Assessments)
(PLEASE CHECK THE APPROPRIATE BOX FOR WHICH YOU ARE REQUESTING ELIGIBILITY FOR H.E.L.P.)
LJ I 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.
LJ 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, et al.,
Florida Statutes
LJ I am a totally disabled veteran or the surviving spouse of a totally disabled veteran AND I am exempt
from ad valorem taxes pursuant to Florida Statutes Section 196.081.
(Provide copy of disability letter from the government or a physician)
LJ I am a surviving spouse of first responder who died in the line of duty AND I am exempt from ad valorem
taxes pursuant to Florida Statutes Section 196.081.
(Provide copy of disability letter from the government or a physician)
LJ I am a disabled veteran confined to a wheelchair AND I am exempt from ad valorem taxes pursuant to
Florida Statutes Section196.091.
(Provide copy of disability letter from the government or a physician)
LJ 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 letter from the government or a physician)
LJ I am permanently and totally disabled first responder AND I am exempt from ad valorem taxes pursuant
to Florida Statutes Section 196.102.
(Provide copy of disability letter from the government or a physician)
LJ 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 two (2) years (2019 & 2020) Federal Income Tax Returns - AGI)
OR IF YOU DID NOT FILE INCOME TAXES FOR THE PAST(2) YEARS
(Provide a copy of your last three (3) months bank and investment statements for all accounts)
NOTE: The City may require additional information to determine eligibility.
(Please complete and sign Page 2 of this Application) Page 29 of 37
Fire Assessment Application for Determination of Eligibility for H.E.L.P.
Page 2
Please explain the financial hardship that makes it difficult or impossible for you to pay this year's Fire
Assessment Amount as levied on the attached Notice from Palm Beach County.
Under penalty of perjury, I hereby swear or affirm that the information I am submitting is true, complete and
correct in order to determine my eligibility for H.E.L.P.
Applicant's signature Date
DETERMINING IF YOU MEET HHS POVERTY GUIDELINES
2020 HHS Poverty Guidelines PLEASE NOTE WHAT INCOME TO INCLUDE
Size of Poverty Income used to calculate if you meet poverty
Family Unit Guideline level status includes the following sources:
1 $ 12,760
2 $ 17,240 Wages, unemployment compensation, Social
3 $ 21,720 Security, Supplemental Social Security Income,
4 $ 26,200 public assistance, veterans' payments, survivor
5 $ 30,680 benefits, pension or retirement income,
6 $ 35,160 interest, dividends, rents, royalties, income
7 $ 39,640 from estates, trust, educational assistance,
8 $ 44,120 alimony, child support, assistance from outside
For each additional person, add $ 4,480 the household, and other miscellaneous
Source: Federal Register, Vol. 85, No. 12,
January 17, 2020, pp. 3060-3061 sources.
CITY REVIEW PROCESS:
➢ Applicant submits application to City of Boynton Beach, Financial Services Department, P.O. Box 310,
Boynton Beach FL 33425-0310 delivered no later than October 16, 2020
➢ The Hardship Waiver will be reviewed by the City's Finance Director or his or her designee (Reviewing
Official).
➢ Once the Reviewing Official makes a determination, the applicant will be notified in writing of the Reviewing
Official's decision. The decision of the Reviewing Official is final.
PLEASE SIGN AND RETURN THIS COMPLETED APPLICATION, ALONG WITH YOUR 2020 TAX NOTICE
FROM PALM BEACH COUNTY AND THE REQUIRED DOCUMENTATION FOR THE BOX CHECKED ON
PAGE 1 OF THIS APPLICATION TO:
City of Boynton Beach
Financial Services Department
P.O. Box 310
Boynton Beach, FL 33425-0310
(561) 742-6310
Page 30 of 37
The Pahn Beach Post
Prflm Rvarh Day i ideabar
PROOF OF
PUBLICATION
STATE OF FLORIDA
PUBLIC NOTICE
Before the undersigned authority, personally appeared Teal Pontarelli, who on oath, says that
he/she is a Legal Advertising Representative of The Palm each Post, a daily and Sunday
newspaper, published in West Palm each and distributed in Palm each County, Martin County,
and St. Lucie County, Florida; that the attached copy of advertising for a P-Main Legal ROP was
published in said newspaper on: first date of Publication 08/18/2020 and last date of Publication
08/18/2020. Affiant further says that the said The Palm each Post is a newspaper published in
West Palm each, in said Palm each County, Florida and that the said newspaper has
heretofore been continuously published in said Palm Beach County, Florida, daily and Sunday
and has been entered as second class mail matter at the post office in West Palm Beach, in said
Palm each County, Florida, for a period of one year next preceding the first publication of the
attached copy of advertisement; and affiant further says that /she has neither paid nor
promised any person, firm or corporation any discount, rebate, commission or refund for the
purpose of securing this advertisement for publication in said newspaper.
BOYON BEACH; CITY OF
PO BOX 310
BOY TON BEACH, FL 33425
Invoice/Order Number: 0000589213
Ad Cost: $1,575.00
Paid: $0.00
Balance Due: $1,575.00
Signed 'Ile
(Legal Advei ising Ager 1,,i������
Sworn or affirmed to, and subscribed before me, this 18th day of August, 2020 in Testimony whereof, I have hereunto set my
hand and affixed my official seal, the day and ye-arafo- said.
0
Signed
(Notary):
Please see Ad on following page(s)
Page 1of3
Page 31 of 37
BOYNTON BEACH;CITY OF
PO BOX 310
BOYNTON BEACH,FL 33425
Invoice/Order Number: 0000589213
Ad Cost: $1,575,00
Paid: $0,00
Balance Due: $1.57500
NOTICE OF HEARING TO IMPOSE AND ]
PROVIDE FOR COLLECTION OF FIRE
RESCUE SPECIAL ASSESSMENTS
Notice is herby 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 bound-aires of the City of Boynton Beach.
In accordance with Executive Order 20-179 by the Governor of Florida, the
hearing will be helid virtually using communicalton media technology at 5:30
p.m., on September 8, 2020, and can be accessed at www.boynton-beach .org,
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 Disabilites Act, persons needing
a special accommmodation 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 dateof the hearing.
The assessm ent for each parcel of property w 111 be based u pon each parcel's
classification and the total number of billing units attributed to that parcel- The
proposed fire rescue assessment schedule for Fiscal Year 2020-2021 is as
follows:
........................................
Property Use Category Rate Per Dwelling Unit
Residential $12000
Non-R-osidesti al Property Use Rate Per Square Foot
Categories
Commercial $0.27
IndustrialWarehouse
Institutional
Nursing Home $030
Copies of the Fire Rescue Assessment Ordinance, the Initit
Resolution, the Preliminary Rate Resolution, and the Preliminary Assessment
Roll are avai I abl e for inspection at the C ity Clerk's Off ice in City H all, located
at 100 E Ocean Ave Boynton Beach, FIL 33435. In -the event, City Hal I is closed
as a result of the COVID-19 global pandernic, the records are available by
emalling, the City Clerk's Office at cit yclerk0bbfl.us
The
it rescue non-ad valorem assessment will be collecte-d on the ad
valorem tax bill to be mailed in November 2020. Failure to pay the assessments
will cause a tax certif icate to be issued ag ai nst the property, wh ich may result
in a loss of title.
Of you have any questions, please contact the Finance Department at (561)
742-6310a lionclay through Friday between 8.00 a.m- and 5:00 p.m.
City of Boynton Beach
Page 2 of 3
Page 32 of 37
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Page 33 of 37
AFFIDAVIT OF MAILING
BEFORE ME, the undersigned authority, personally appeared Lod LaVerriere
and Sandi Walker, who, after being duly sworn, depose and say:
1. Lori LaVerriere, as City Manager of 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 21, 2020 (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"), Ms. LaVerriere 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 2020-21, 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.
Page 34 of 37
4. Sandi Walker is the Assistant Director for GSG. GSG 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. GSG 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, 2020, GSG 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,
r)
Lori LaVerri,ere, affiant
9"andi Walker, affiant
Page 35 of 37
STATE OF FLORIDA
COUNTY OF PALM BEACH
The �regoing Affidavit of Mailing was sworn to and su cribed re me, b
means of physical presence or o online notarization, this day of.,; ,
2020 by Lori LaVerriere, City Manager, City of Boynton Beach, Florida. She is
y p s identification nd did take an
,,personally known to me or has produced ay ,
lri d Name:
,ary Public, State of Florida
LYNN M. At Large
;.; MYCOMMISS!
ON#GG t503i3
EXPIRES My Commission Expires:,,,,,-,,,,-
Commission
xpires:
TFOF F4 p• .November 119 202 •••••-•••• .
`�``` Bonded Tlxu Nat�ry pk
� CommiSSlOn No.:
STATE OF FLORIDA
COUNTY OF LEON
The foregoing Affidavit of Mailing was sworn to and subscribed before me, by
means of physical presence or n online notarization, this day of
e , 2020 by Sandi Walker, Assi •, rnment Services Group,
Inc., a Florida corporation. She is<Zer nail known to me or has produced
as identification and did take an oath.
Notary Public, S �I
a e of Florida
At Large
My Commission Expires:
Commission No.:
�g C=ft1on#GG2W73
. ifs rad Larch 23,2023
`•..o„° TlraTmyFdm 7019
Page 36 of 37
.................................... ......... ................................................—,...............I............
City of Boynton Beach
P.O.Box 310 CITY OF BOYNTON BEACH, FLORIDA
Boynton Beach, FL 33425-0310
NOTICE OF HEARING TO IMPOSE AND PROVIDE
FOR COLLECTION OF FIRE RESCUE
NON-AD VALOREM ASSESSMENTS
NOTICE DATE: AUGUST 18,2020
—111 — —----------
JUAREZ ROGELIO& Parcel Tax ID: 08434507010040130
JUAREZ LUZ Sequence Number BBF-0001
13 DOGWOOD CIR Legal: MEADOWS 300 PLAT NO 1
BOYNTON BEACH FL 33436-9145 LT 13
*****NOTICE TO PROPERTY OWNER'****
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
1,2020-September 30,2021.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$8,205,584.The annual fire rescue assessment is based on
the classification of each parcel of property and number of billing units contained therein.
Fiscal Year 20-21
Category Type and Number of Billing Units Assessment
................. .....................
Residential Building 1 Dwelling Unit $120.00
............ ............---111-1. ......—
Total Assessment $120.00
The maximum annual fire rescue services assessment that can be imposed without further notice for the above parcel for Fiscal Year
2020-21 and future fiscal years is$120.00.
In accordance with Executive Order 20-179 by the Governor of Florida,the hearing will be held virtually using communication media
technology at 5:30 p-m., on September 8,2020,and can be accessed at www,boynton-beach.org,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 3301 Quantum Boulevard, Boynton Beach,
Florida,33435. In the event,City Hall is closed as a result of the COVID-1 9 global pandemic,the records are available by emailing the
City Clerk's Office at cityclerk@bbfl.us.
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 an 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*"**
Page 37 of 37
F:
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Flm; ai Year 7.0;z0121'
I st Publ *ic Budget: Hearing
September 8, 2020
Mara Frederiksen, Finance Director Anthony Davidson, Budget Manager
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I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I
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ri
BUDGET APPROVAL SCHEDULE
*Tuesday, September 8, 5:30pm - First Public
Budget Hearing to adopt the Tentative Budget
and the Final Fire Assessment Rate Resolution
*Tuesday, September 22, 5:30pm - Second Public
Budget Hearing to adopt the Final Millage Rate
and Final Budget
f�-
Purpose of Budget Hearing
•To review and discuss the FY2020-21 Tentative
Operating & Capital Budgets with the Commission
Provide an opportunity for comments from the public
Adopt a Proposed Millage Rate & Tentative Budget
Adopt Preliminary Rate Resolution for Fire Assessment
Budget Revisions since July Workshop:
• General Fund increased by $7,662 - from $99,210,720 to $99,218,382
3
® General Gov't CIP increased by $28,697 - from $2,846,527 to $2,875,224
• Golf Fund increased by $87,776 - from $1,806,404 to $1,894,180
Budget Year 2020-2021
City Manager's Budget Proposal (Post Budget Workshop)
General General Govt CIP Golf
Fund (001) Fund (302) Fund (411)
Proposed Revenues (July 2020) $ 99, 10,720 2,846,527 1,806,404
Post Workshop Revenue & Fund Balance Adiustments
Ad Valorem Taxes, net of TIF $ 120,553 -
Enterprise Fees $ - $ - $ 26,890
Florida Power& Light $ 150,000 -
State Shared Revenue $ (294,880) -
Sales Tax $ (861,383) -
Abandoned Property Registration & Fines $ (12,891) -
Rental of City Facilities $ (25,000) -
Fund Balance Appropriation/Adjustment $ 931,263 $ 28,697 $ 60,886
4
Tentative Revenues (Sept ) 99,218,382 $ ,875,224 $ 1,894,180
Proposed Expenditures (July 2020)
Post Workshop Expenditure Adjustments 99,210,720 2,846,527 1,806,404
General Fund Personnel Services 7,662 - -
Commission Approved Police CAD Software - 28,697 -
Golf Personnel Services
Transfer to Vehicle Service Fund - - 35,430
Tentative Expenditures (Sept 2020) - - 52,346
99,218,382 2,875,224 1,894,180
All Ful---Ids - Fu1---Idi1----Ig
Su---- urce--�s -- s"6226 , 3m
5
Intergovernmental-$9.8M,(4
Franchise Taxes-$4.9M,(2.2%)
All other-$11.6M,(5.1.%) 0 Water&Sewer Utility Fees-$52.2M, (23.1%)
Licenses&Permits-$4.SM,(2.0%) Property Taxes (Net)-$41.2M, (18.2%)
Special Assessment(Fire)-$6.8M,(3.0%)
Capital Sources (Reserves, Bond, etc.)-$30.2M, (13.3%)
■ Charges for Services-$8.2M,(3.6%)
Fund Transfers-$18.5M, (8.2%)
{
Internal Services-$16.4M, (7.2%)
Public Service Taxes-$10.3M,(4.5% 0 Solid Waste Fees-$11.8M, (5.2%)
Public Service Taxes-$10.3M, (4.5%)
al Intergovernmental-$9.8M, (4.3%)
N Charges for Services-$8.2M, (3.6%)
Internal Services-$16.4M,(7.2' ;�,,� M Special Assessment (Fire)-$6.8M, (3.0%)
IN Licenses& Permits-$4.5M, (2.0%)
Fund Transfers-$18.5M,(8.2%) MFranchise Taxes-$4.9M, (2.2%)
6
All Other-$11.6M, (5.1.%)
Solid Waste Fees-$11.8M,(5.2%)
7
All Funds - Proposed Expenditures = $226 .3M
Self Insurance-$6.2M,(2.7%)
Golf Course-$1.91M,(0.8%)
Fleet-$9.61M, All Other-$5.21M,(2.3%)
General-$99.2M , (43.8%)
Debt Service-$10.2M,(4.5%)
Utility-$52.2M , (23.1%)
Solid Waste-$11.61M,(5 :
Capital (General & Utility)-$30.2M , (13.3%)
Solid Waste-$11.6M , (5.1%)
Debt Service-$10.2M, 4.5%
Fleet-$9.6M, (4.2%) j
Self Insurance-$6.2M, (2.7%)
Golf Course-$1.9M, (0.8%)
All Other-$5.2M, (2.3%)
2019-20 2020-21 FY20-21
Proposed
AMENDED PROPOSED of vs FY19-20
Amd
10
BUDGET BUDGET All Funds $$$
43.8%
96,437,589 99,218,382 2,780,793
23.1%
GENERAL FUND
TOTAL GENERAL FUND 50,939,770 52,225,066 5.1%
11,389,923 11,624,210 0.8% 1,285,296
2,199,465 1,894,180 234,287
ENTERPRISE FUNDS 64,529,158 65,743,456
WATER & SEWER FUND (305,285)
SOLID WASTE
GOLF COURSE 4.3%
TOTAL ENTERPRISE FUNDS 0.2%
9,666,417 9,661,545 2.8%
442,049 521,612
INTERNAL SERVICE FUNDS 6,119,866 6,272,757 (4,872)
FLEET MAINTENANCE
WAREHOUSE 79,563
SELF INSURANCE 152,891
11
EXPENDITURE SUMMARY
F,
TOTAL INTERNAL SERVICE FUNDS 16,228,332 16,455,914
EXPENDITURE SUMMARY
2019-20 2020-21
AMENDED PROPOSED
BUDGET BUDGET
TRAFFIC SAFETY 1,356,009
1,418,921
LOCAL OPTION GAS TAX 1,301,150
1,301,150
PUBLIC ARTS 1,091,420
482,120
12
RECREATION PROGRAM REVENUE 245,580 SPECIAL REVENUE FUNDS
277,958
COMMUNITY IMPROVEMENTS 496,051
609,034
CEMETERY 277,392
293,396
TOTAL SPECIAL REVENUE FUNDS 4,767,602
4,382,579
CAPITAL IMPROVEMENT PROJECTS
PARKS & RECREATION TRUST 101,067
46,067
GENERAL GOVERNMENT CIP 4,991,743
2,875,224
GENERAL GOVERNMENT - SURTAX 9,366,412
9,380,156
UTI LITY 45,551,614
17,926,613
TOTAL CAPITAL IMPROVEMENT PROJECTS 60,010,836
30,228,060
DEBT SERVICE FUNDS
13
TOTAL DEBT SERVICE FUNDS 10,200,000
10,277,820
TOTAL PROPOSED FOR ALL FUNDS $ 252,173,517 $ 226,306,211
of vs FYI 9-20 Amd
All Funds $$$
0.6% 62,912
0.6% -
0.2% (609,300)
0.1% 32,378
0.30 112,983
0.1% 16,004
0.0% (55,000)
1.30 (2,1 16,519)
4.1% 13,744
14
FY20-21 Proposed 7.90 (27,625,001)
13.40
4.5% 77,820
100.0% (25,867,306)
15
Froposeld Tax Levy vs Rollback Rate
Current State
Proposed Roll Back
Tax Rate @ 7/1/20 Tax Rate (7/1/20)
7.9000 7.4911
Tax Rate Increase (over Rollback Rate) 0.409
Current Year Assessed Value per PA $ 6,624,058,213 $ 6,624,058,213
Taxes on Property Values $ 52,330,060 $ 49,621,482
Less CRA TIF & Discounts $ (11,117,252) $ (10,523,723)
Net Property Taxes $ 41,212,808 $ 39,097,759
Other Revenues $ 39,540,224 $ 39,540,224
Total Revenues $ 80,753,032 $ 78,637,983
Transfers From Other Funds $ 18,465,350 $ 18,465,350
Total Revenues & Transfers $ 99,218,382 $ 97,103,333
Appropriation of Fund Balance $ - $ -
Total Expenditures $ 99,218,382 $ 99,218,382
Budget (Deficit) Surplus $ - $ (2,115,049)
16
Gross Taxes Increase (over Rollback Rate Raxes) 5.46%
State Truth In Millage
• Proposed Ad Valorem Tax Rate = 7.9000
oNo rate •
increase, •
9000 lls
• The actual tax increase = 5.46% per State TRIM calculations over
Rolledback Rate of 7.4911
Rollback Tax Illustration for a Homestead Residential Property
Assessed Value Increase of 7% (Save Our Home 3% or CPI Change 2.3%, the
lessor)
17
2019-20 2020-21 2020-21
Adopted Roll-back Proposed FY%
Tax Calculation Tax Calculation Tax Calculation Change
Assessed Value $ 100,000 $ 102,300 $ 102,300 2.3%
Homestead Exemption $ (50,000)$ (50,000)$ (50,000)
Taxable Value $ 50,000 $ 52,300 $ 52,300 4.6% Tax Rate
7.9000 7.4911 7.90000.0%
Annual Property Tax $ 395 $ 392 $ 413 4.6%
Milla e Rate l [----1--%1Pact on Residential Propte- rtyJ
Assessed Value $ 50,000 $ 51,150 2.30%
Homestead Exemption $ (25,000) $ (25,000)
Homestead Residential Property-Assessed Value Increase= Homestead Residential Property-Assessed Value Increase=
Citywide Citywide
2019 2020 % 2019 2020 %
Tax Calculation Tax Calculation Change Tax Calculation Tax Calculation Change
18
Taxable Value$ 25,000$ 26,150 4.60%Tax Rate 7.9000 Assessed Value $ 150,000 $ 153,450 2.30%
7.9000 0.00% Homestead Exemption $ (50,000) $ (50,000)
Annual Property Tax $ 198 $ 207 $ 9.09 Taxable Value $ 100,000 $ 103,450 3.45%
Tax Rate 7.9000 7.9000 0.00%
Monthly Property Tax $ 16.46 $ 17.22 $ 0.76 Annual Property Tax $ 790 $ 817
27.26
$ 68.10 $
Monthly Property Tax $ 65.83 2.27
Assessed Value $ 250,000 $ 255,750 2.30%
Homestead Exemption $ (50,000) $ (50,000)
Taxable Value $ 200,000 $ 205,750 2.88%
Tax Rate 7.9000 7.9000 0.00%
Homestead Residential Property-Assessed Value Increase= Homestead Residential Property-Assessed Value Increase=
Citywide Citywide
2019 2020 % 2019 2020
Tax Calculation Tax Calculation Change Tax Calculation Tax Calculation Change
19
Annual Property Tax $ 1.580 $ 1.625 $ 45.43 Assessed Value $ 500,000 $ 511,500 2.30%
Homestead Exemption $ (50,000) $ (50,000)
Monthly Property Tax $ 131.67 $ 135.45 $ 3.79 Taxable Value $ 450,000 $ 461,500 2.56%
Tax Rate 7.9000 7.9000 0.00%
Annual Property Tax $ 3.555 $ 3.646
90.85
$ 303.82 $
Monthly Property Tax $ 296.25 7.57
Assessed Value $ 50,000 $ 53,420 6.84% Assessed Value $ 150,000 $ 160,260 6.84%
Homestead Exemption $ - $ - Homestead Exemption $ - $ -
Taxable Value $ 50,000 $ 53,420 6.84% Taxable Value $ 150,000 $ 160,260 6.84%
Tax Rate 7.9000 7.9000 0.00% Tax Rate 7.9000 7.9000 0.00%
Annual Property Tax $ 395 $ 422 27.02 Annual Property Tax $ 1.185 $ 1.266 81.05
Monthly Property Tax $ 32.92 $ 35.17 2.25 Monthly Property Tax $ 98.75 $ 105.50 6.75
Assessed Value $ 500,000 $ 534,200 6.84%
20
Homestead Exemption $ - $ -
Millagelmv-% act
Commercial Property
Assessed Value $ 1,000,000 $ 1,068,400 6.84%
Homestead Exemption
Commercial Property or Non-Homestead Incr Commercial Property or Non-Homestead Residential Property
21
2019 2020 2019 2020
Tax Calculation Tax Calculatii Tax Calculation Tax Calculation Change
Commercial Property or Non-Homestead Commercial Property or Non-Homestead Residential Property
Increase=Citywide
2019 2019 2020
2020 % Tax Calculation Tax Calculation Change
Tax Calculation
Tax Calculation
Change
Taxable Value $ 500,000 $ Taxable Value $ 1,000,000 $ 1,068,400 6.84%
Tax Rate 7.9000 Tax Rate 7.9000 7.9000 0.00%
Annual Property Tax $ 3.950 Annual Pro e x $ 7.900 $ 8.440 540.36
$ 329.17
Monthly Property Tax Monthly Property Tax $ 658.33 $ 703.36 45.03
22
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