Title
ORDINANCE NO. 25O-09-131: AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF LAUDERHILL, FLORIDA, ADOPTING, APPROVING, CERTIFYING AND RE-IMPOSING THE UNIFORM METHOD FOR COLLECTING NON-AD VALOREM SPECIAL ASSESSMENTS LEVIED WITHIN THE WINDERMERE/TREE GARDENS SAFE NEIGHBORHOOD IMPROVEMENT DISTRICT DESIGNATED AREA AS REFLECTED ON THE ANNUAL TAX BILL FOR COSTS AND EXPENSES ASSOCIATED WITH THE IMPROVEMENT DISTRICT; DECLARING A SAFE NEIGHBORHOOD SPECIAL ASSESSMENT FOR THE FISCAL YEAR 2026; PROVIDING FOR RE-IMPOSITION OF ANNUAL BILLING ON THE TAX BILL FOR THE ACTUAL COSTS AND EXPENSES FOR THE IMPROVEMENT DISTRICT DESIGNATED 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 2 MILLS FOR EACH INDIVIDUAL PARCEL OF LAND PER YEAR; PROVIDING FOR THE MAILING OF THIS ORDINANCE; PROVIDING FOR AN EFFECTIVE DATE.
Body
Request Action:
Ordinance required by Florida Statutes, Section 197.3632 in order to adopt, approve, and certify the assessment roll and re-impose the uniform method for collecting non-ad valorem special assessments on Annual Broward County Tax Bill for the costs and expenses associated with the operation of the Windermere/Tree Gardens Safe Neighborhood Improvement District Area.
Need Summary Explanation/ Background:
The City of Lauderhill is re-imposing a non-ad valorem special assessment in the amount of $500.00 per parcel per year to the properties located within the Designated Safe Neighborhood Improvement District Area plus 2 mills. The Assessment Roll must be certified prior to September 15, 2025.
The City Commission of the City of Lauderhill previously passed its Intent Resolution to impose the uniform method of collecting non-ad valorem special assessments for the costs and expenses associated with the operation of the Safe Neighborhood Improvement District providing that owner’s within the designated District Area would be billed a one-time lump sum figure on the owner’s annual tax bill that is sent by the Broward County Tax Collector. This non-ad valorem special assessment is authorized pursuant to Florida Statutes, Section 197.3632. This Ordinance approving, certifying and re-imposing the non-ad valorem special assessment was considered at a public hearing enabling members of the public to have their comments and objections considered on September 12, 2025 at or about 5:55 p.m. prior to the consideration of the adoption of the first reading of this Ordinance. All owners were provided notice of the proposed assessment at the rate of $500.00 per parcel per year annually plus 2 mills and of the fact that they had a right to file written objections and to have their concerns considered at the public hearings. Notice was sent to each individual property owner within the Designated District Area via the TRIM Notice sent by the Broward County Appraiser’s Office. Notice was also published in the Newspaper. The Preliminary Rate Resolution No. 25R-07-139 was passed and adopted on July 15, 2025.
Cost Summary/ Fiscal Impact:
Revenues in the estimated amount of $127,070.00 will be collected with this annual non-ad valorem special assessment. Additional revenues in an unknown amount may also be realized with the interest earned on the potential investment of these monies if permitted. In addition, ad valorem taxes are to be imposed in the amount of 2 mills which would result in additional revenue expected to be collected in the amount of $79,253.00; for the total anticipated amount of revenue to be collected in the amount of $206,323.00 . These figures take into consideration the discount for early payment.
Attachments:
1. Ex. A - Map of Area affected.
2. Ex. B - Schedule of Rates.
3. Certificate of Assessments.
4. Proof of Publication of Hearing and TRIM.
5. DR-420 Verification Form.
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