Title
ORDINANCE NO. 25O-09-128: 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 HABITAT 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 $125.00 AND 1 MILL FOR EACH INDIVIDUAL PARCEL OF LAND PER YEAR; PROVIDING FOR THE MAILING OF THIS ORDINANCE; AND 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 Habitat Safe Neighborhood Improvement District Area.
Need Summary Explanation/ Background:
The City of Lauderhill is imposing a non-ad valorem special assessment in the amount of $125.00 and1 Mills per parcel per year to the properties located within the Designated Safe Neighborhood Improvement District Area. 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 re-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 heard which was held on September 15, 2025 prior to the consideration of the adoption of the first reading of this Ordinance. All owners were provided notice of the original estimated assessment at the rate of $125.00 and 1 Mills per parcel annually. 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 providing the estimated assessment rate and the fact that they had a right to file written objections and to appear and to be heard at the public hearings. The preliminary rate assessment Resolution No. 25R-07-136 was approved on July 15, 2025.
Cost Summary/ Fiscal Impact:
Revenues in the estimated amount (taking into consideration discounted early payments) of $39,285.00 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 in the amount of 1 mills are proposed to be assessed which would generate additional revenue in the estimated amount of $32,285.00 taking into consideration discounted early payments - for a total estimated revenue collection of $72,219.00.
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