Title
RESOLUTION NO. 25R-09-181: A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF LAUDERHILL APPROVING THE TENTATIVE PROPERTY TAX LEVY FOR THE ISLES OF INVERRARY SAFE NEIGHBORHOOD IMPROVEMENT DISTRICT AT THE PROPOSED MILLAGE RATE OF TWO (2) MILLS FOR FISCAL YEAR 2026 COMMENCING OCTOBER 1, 2025 AND ENDING SEPTEMBER 30, 2026 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, 2025 AND ENDING SEPTEMBER 30, 2026; 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 2026 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 City Commission of the City of Lauderhill to approve the Tentative Tax Levy for the Proposed Millage Rate of Two (2.0) Mills for the District for Fiscal Year 2026 and assessments in the amount of $500.00 prior to the final adoption by the Safe Neighborhood Improvement District Board of Directors.
Florida Statutes, Section 163.5151 requires the Isles of Inverrary Safe Neighborhood Improvement District to adopt a Resolution and Ordinance for the Tentative Tax Levy of the Millage Rate for each Fiscal Year. These taxes are included within the District Budget which is incorporated into and becomes a part of the City of Lauderhill General Budget for Fiscal Year 2026. Pursuant to the Statutory requirement, prior to the adoption of the Final Tax Levy by the District Board of Directors on September 29, 2025, the Tentative Tax Levy of the Proposed Millage Rate must be approved by the City Commission of the City of Lauderhill. This Resolution is the approval by the City Commission for the Tentative Tax Levy at the Proposed Millage Rate of Two (2.0) Mills as approved by the District Board of Directors prior to the adoption of the Final Ordinance by the Safe Neighborhood Improvement District Board of Directors. The non-ad valorem special assessment of Five Hundred Dollars ($500.00) per parcel and the ad valorem tax of Two (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 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 Board of Directors approved the tax levy of two (2.0) mills and the special assessment of $500.00 to be imposed this Fiscal Year. The preliminary estimated rate of assessment of Two (2.0) mills and $500.00 non-ad valorem special assessment was passed via Resolution No. 25R-07-138 on July 15, 2025.
Cost Summary/ Fiscal Impact:
Non-ad valorem special assessment total of $ 69,355.00 and tax levy total of $23,884.92 for Revenues in the estimated total amount of $93,240.00 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