Title
RESOLUTION NO. 25R-07-139: A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF LAUDERHILL, FLORIDA RELATING TO ACTUAL COSTS AND EXPENSES ASSOCIATED WITH THE WINDERMERE/TREE GARDENS SAFE NEIGHBORHOOD IMPROVEMENT DISTRICT; DECLARING THE ESTIMATED NON-AD VALOREM SPECIAL ASSESSMENT RATE FOR FISCAL YEAR 2026; PROVIDING FOR RE-IMPOSITION OF THE UNIFORM METHOD FOR COLLECTING NON-AD VALOREM SPECIAL ASSESSMENTS ON THE ANNUAL TAX BILL FOR ALL RELATED COSTS AND EXPENSES FOR THE DESIGNATED DISTRICT AREA; STATING A NEED FOR SUCH LEVY TO COVER THE ACTUAL COSTS ASSOCIATED WITH THE IMPROVEMENT DISTRICT; ALLOWING FOR INCREASES EQUIVALENT TO THE ACTUAL COSTS INCURRED NOT TO EXCEED NON-AD VALOREM SPECIAL ASSESSMENTS OF $500.00 AND A TAX LEVY OF TWO (2) MILLS FOR EACH INDIVIDUAL PARCEL OF LAND PER YEAR; DIRECTING THE PREPARATION OF AN ASSESSMENT ROLL; AUTHORIZING A PUBLIC HEARING AND DIRECTING THE PROVISION OF NOTICE THEREOF; PROVIDING FOR THE MAILING OF THIS RESOLUTION; PROVIDING FOR AN EFFECTIVE DATE.
Body
Request Action:
Pass a Resolution to approve the preliminary rate resolution providing the estimated non-ad valorem special assessments that will be charged on the Annual Broward County Tax Bill to the Windermere/Tree Gardens Safe Neighborhood Improvement District and the proposed rate structure, and re-imposing the uniform method for collecting this assessment for FY 2026 in the amount of $500 non-ad valorem assessment and 2 mills ad valorem tax levy.
Need Summary Explanation/ Background:
The City of Lauderhill is re-imposing the costs and expenses associated with the Windermere/Tree Gardens Safe Neighborhood Improvement District within the designated District area. This rate is proposed as necessary to cover the actual costs and expenses associated with the improvement district. The preliminary rate must be submitted to the Broward County Property Appraiser’s Office no later than August 4, 2025.
Cost Summary/ Fiscal Impact:
The City of Lauderhill passed and adopted the Original Intent Resolution No. 09R-02-38 to begin imposing Assessments throughout the designated District area within the City of Lauderhill as a non-ad valorem assessment collected on the Annual Tax Bill. Each subsequent year the City has re-imposed the uniform method of collection of the non-ad valorem special assessments for the Windermere/Tree Gardens Safe Neighborhood Improvement District.
The estimated assessment is $500.00 non-ad valorem assessment plus two (2) mills ad valorem taxation which is being proposed as being necessary to cover the actual costs and expenses associated with the improvement district. These proposed rates were already approved by the Windermere/Tree Gardens Safe Neighborhood Improvement District Safe Neighborhood Improvement District Advisory Board. A public hearing before the City Commission on this matter will be held on September 12, 2025 at or about 5:45 p.m. prior to the adoption of the Resolution for the purpose of receiving public comment on the re-imposition of the uniform method of collection of non-ad valorem special assessments for the Windermere/Tree Gardens Safe Neighborhood Improvement District and the proposed rate structure. The corresponding Ordinance will also be heard on first reading on September 12, 2025 and the second reading and adoption of the Ordinance is scheduled for September 29, 2025 @ 5:30 p.m. All affected owners will be provided notice of the estimated proposed assessment and of the fact that they have a right to file written objections, to appear and to be heard at the public hearings. Notice will be sent to each individual property owner via the TRIM Notice sent by the Broward County Appraiser’s Office and Notice was already published in the newspaper. The estimated preliminary rate for the assessment must be approved and forwarded to the Broward County Property Appraiser by August 4, 2025.
Revenues in the estimated amount of $127,070.00 will be collected with the non-ad valorem annual assessment. Additional revenue in the amount of $79,253.00 will be collected with the 2-mills ad valorem tax levy. Total revenues to be collected in the amount of $206,323.00. Additional revenues in an unknown amount may also be realized with the interest earned on the potential investment of these monies.
Attachments:
1. Rate Schedule
2. Map of District Area
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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