Title
RESOLUTION NO. 26R-09-165: A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF LAUDERHILL APPROVING THE PROPERTY TAX LEVY FOR THE ISLES OF INVERRARY SAFE NEIGHBORHOOD IMPROVEMENT DISTRICT AT THE PROPOSED MILLAGE RATE OF TWO (2) MILLS FOR FISCAL YEAR 2027 COMMENCING OCTOBER 1, 2026 AND ENDING SEPTEMBER 30, 2027 ADOPTING THE PROPOSED NON-AD VALOREM SPECIAL ASSESSMENT IN THE AMOUNT OF FIVE HUNDRED DOLLARS ($500.00) PER PARCEL OF LAND PER YEAR FOR THE ISLES OF INVERRARY SAFE NEIGHBORHOOD IMPROVEMENT DISTRICT FOR THE FISCAL YEAR COMMENCING OCTOBER 1, 2026 AND ENDING SEPTEMBER 30, 2027; AND PROVIDING FOR AN EFFECTIVE DATE.
Body
Request Action:
Pass a Resolution to approve the Tentative Tax Levy for the Isles of Inverrary Safe Neighborhood Improvement District Fiscal Year 2027 at the proposed Millage Rate of Two (2.0) Mills and proposed Non-ad Valorem Special Assessment in the amount of Five Hundred Dollars ($500.00) per parcel of land per year from the District area.
Need Summary Explanation/ Background:
Florida Statutes, Section 163.5151 requires the Isles of Inverrary Safe Neighborhood Improvement District Board of Directors, before adopting its final budget and setting the millage rate, to submit its tentative budget and proposed millage rate for each fiscal year to the City Commission for approval or disapproval. These revenues are provided for within the District Budget which is incorporated into and becomes a part of the City of Lauderhill General Budget for Fiscal Year 2027. Pursuant to the Statutory requirements, before the adoption of the final budget and millage rate by the District Board of Directors on September 28, 2026, tentative budget and proposed millage rate must be approved by the City Commission of the City of Lauderhill.
This Resolution constitutes the City Commission’s approval of the proposed millage rate of 2.0 mill submitted by the District Board of Directors. Following City Commission approval, the District Board of Directors will consider adoption of its final millage rate and final budget in accordance with Chapter 200, Florida Statutes.
The proposed non-ad valorem special assessment of $500.00 per parcel and the ad valorem tax of 2.0 Mills designated within the Budget will be collected utilizing the uniform method of collection on the Annual Tax Bill. Authorization is given to the District to levy ad valorem taxes up to 2.0 mills annually and non ad-valorem special assessments to support planning & implementation of district improvements not to exceed $500 for each individual parcel of land per year. The preliminary estimated rate of assessment was passed via Resolution No. 26R-07-128 on July 14, 2026.
Cost Summary/ Fiscal Impact:
Non-ad valorem special assessment total of $ 69,355.00 and tax levy total of $21,619.00 for Revenues in the estimated total amount of $90,974.00 are expected to be collected.
Attachments:
Assessment Map
Assessment Rates
Certification of Assessment
DR 420 Forms
Budget Code Number(s): __________________________________
Procurement Information: [check all that apply]
[ ] RFP/Bid [ ] Emergency Purchase [ ] SBE
[ ] Proposal/Quote [ ] State Grant Funds [ ] Local Preference
[ ] Piggyback Contract [ ] Federal Grant Funds
[ ] Sole Source [ ] Matching Required