HomeMy WebLinkAboutItem 02 Approval of Annual Fire Protection Assessment Tax Roll Resolution for the Fiscal Year 2025
City of Ocoee ▪ 1 N. Bluford Avenue ▪ Ocoee, Florida 34761
Phone: (407) 905-3100 ▪ www.ocoee.org
STAFF REPORT
Meeting Date: August 6, 2024
Item #: 2
Contact Name: Doug Gaines Department Director: Doug Gaines
Contact Number: Ext. 1503 City Manager: Robert Frank
Subject: Approval of Annual Fire Protection Assessment Tax Roll Resolution for the Fiscal
Year 2025. (Acting Support Services Director Gaines)
Background Summary:
The City Commission approved Ordinance 2013-010 to provide for collection of fire protection assessments as
a special non-ad valorem assessment on the annual Orange County tax bill. The assessment is based on
building occupancy hazard factors and the area under roof to determine the number of Fire Protection Units
(FPUs) for each property. The number of FPUs is then multiplied by the Applied Assessment Rate to arrive at
the amount of the special assessment. Section 197.3632, Florida Statutes, requires the City to certify the
Assessment Roll for the fire protection assessments by September 15th. A resolution to certify the
Assessment Roll is the only mandatory element of the annual fire protection special assessment
implementation process.
Issue:
Should the Honorable Mayor and City Commissioners approve the annual resolution setting the Fire
Protection Assessment for FY 2025 and certify the Fire Protection Assessment Tax Roll?
Recommendations:
Staff recommends the Honorable Mayor and City Commissioners adopt the attached resolution certifying the
Fire Protection Assessment Roll; and further, the Mayor and City Manager be authorized to execute and
submit any documents needed to implement the resolution.
Attachments:
1. Resolution
2. Certificate to Non-Ad Valorem Assessment Roll
3. 2024 Ocoee (5300, 5310, 5330, 5340) Summary Report
Financial Impacts:
The fire protection special assessment will be imposed on all applicable structures located on privately-owned
parcels within the City. Parcels without such structures are not assessed. Using the previously adopted
Applied Assessment Rate of $69.50 and the estimated number of FPUs determined by the currently available
data, the gross revenue generated will be $2,425,012.90. This amount reflects the omission of those HOA-
owned, governmental, and institutional parcels and buildings exempt from all taxation by the action of State
law or by the exemptions in the Ordinance. The total number of assessed parcels is 15,878. With deductions
City of Ocoee ▪ 1 N. Bluford Avenue ▪ Ocoee, Florida 34761
Phone: (407) 905-3100 ▪ www.ocoee.org
for the cost of collection (2%), early payments (up to 4%), and non-payment (1%), plus the addition of interim
fees being paid through the year as a result of construction, the actual revenue value is approximately
$2,345,718.42. The total amount to be collected would be approximately one-quarter of the proposed budget
for the Fire Department in FY 2025.
Type of Item: Consent
RESOLUTION 2024-_____
CITY OF OCOEE
ANNUAL FIRE PROTECTION SPECIAL ASSESSMENT RESOLUTION
FOR
FISCAL YEAR 2025
AUGUST 6, 2024
RESOLUTION
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF
OCOEE, FLORIDA, RELATING TO THE PROVISION OF FIRE
PROTECTION SERVICES, FACILITIES, AND PROGRAMS
THROUGHOUT THE CITY OF OCOEE; ENDORSING THE
METHOD OF ALLOCATING FIRE PROTECTION ASSESSED
COSTS AGAINST ASSESSED PROPERTIES LOCATED WITHIN
THE CITY OF OCOEE; STATING THE TOTAL AMOUNT OF
REVENUE TO BE GENERATED; APPROVING THE
ASSESSMENT ROLL FOR FISCAL YEAR 2025; PROVIDING
FOR SEVERABILITY; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS the City Commission of the City of Ocoee, Florida, has enacted Ordinance
No. 2013-010 (the “Ordinance”), which authorizes the imposition of Fire Protection Assessments
for fire protection services, facilities, and programs against assessed property located within the
City (codified as Chapter 77 of the City Code of Ordinances); and
WHEREAS the imposition of a Fire Protection Assessment for fire protection services,
facilities, and programs each fiscal year is an equitable and efficient method of allocating and
apportioning Fire Protection Assessed Costs among parcels of assessed property; and
WHEREAS the City Commission has adopted an apportionment methodology for its Fire
Protection Assessment program and now desires to impose an Annual Fire Protection
Assessment within the City of Ocoee using the procedures provided by the Ordinance, including
the tax bill collection method for the Fiscal Year beginning on October 1, 2024; and
WHEREAS the City Commission, on November 1, 2016, amended Chapter 77 of the Code
of Ordinances of the City of Ocoee to, among other things, set the Annual Assessment Rate at a
value of $69.50 per Net Fire Protection Unit (FPU); and
WHEREAS the City Commission desires that the Applied Assessment Rate remain
unchanged from its current value; and
WHEREAS none of the conditions listed in Section 197.3632(4)(a), Florida Statutes, or
Section 77-12.D of the City Code of Ordinances are present to require a public hearing and
publication of notice to establish the Applied Assessment Rate.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF
OCOEE, FLORIDA:
SECTION 1. AUTHORITY. This Resolution is adopted pursuant to the provisions of the
Fire Protection Assessment Ordinance (Ordinance No. 2013-010), as subsequently revised on
November 1, 2016; the Initial Assessment Resolution adopted by the City Commission of the City
of Ocoee, Florida on August 6, 2013; the Final Assessment Resolution adopted by the City
Commission of the City of Ocoee, Florida on September 5, 2013; the Annual Fire Protection
Special Assessment Resolution adopted by the City Commission of the City of Ocoee, Florida on
August 15, 2017; the City of Ocoee Home Rule Charter; Article VIII, Section 2 of the Florida
Constitution; Section 166.041, Florida Statutes; and other applicable provisions of law.
SECTION 2. PURPOSE AND DEFINITIONS.
(A) This Resolution sets forth and approves the Assessment Roll for Fiscal Year 2025,
as defined in Section 77-1 of the City Code of Ordinances and utilizing the procedure described
in Section 77-12 of the City Code of Ordinances, for Fiscal Year 2025, which begins on October
1, 2024.
(B) All capitalized words and terms not otherwise defined herein shall have the
meanings set forth in the Ordinance, as amended, and in the Initial Assessment Resolution
adopted by the City Commission of the City of Ocoee, Florida on August 6, 2013, as applicable.
Any conflict in definitions between those two sources shall be resolved in favor of the Resolution.
Unless the context indicates otherwise, words imparting the singular number include the plural
number and vice versa.
(C) The Initial Assessment Resolution adopted by the City Commission of the City of
Ocoee, Florida on August 6, 2013, defines terms related to building usage codes that are used in
the Fire Protection Assessment process created by the Ordinance and subsequent resolutions to
assign the most applicable Hazard Class to a structure that is subject to the assessment. Such
terms as Building Use, Code Descriptions, DOR Code, Fixed Property Use Codes, and
Improvement Codes are provided in the Ordinance to describe essentially equivalent indications
of a structure’s use, as established by the Orange County Property Appraiser (OCPA). Previously
adopted ordinances and resolutions related to the Fire Protection Assessment process also
include definitions where listed building usage codes are understood to identify a specific use
and, thus, the Hazard Class for the structure. These building usage codes are continuously
evolving such that a slightly different set of codes is developed and published by OCPA each year
in order to improve the agency’s support for a variety of uses.
SECTION 3. CONFIRMATION OF ASSESSMENT RATE. The Maximum Assessment
Rate continues to be $69.50 per Net Fire Protection Unit and remains the Applied Assessment
Rate for the imposition and computation of Fire Protection Assessments.
SECTION 4. IMPOSITION AND COMPUTATION OF FIRE PROTECTION
ASSESSMENTS.
(A) For the Fiscal Year 2025 beginning October 1, 2024, the Fire Protection Assessed
Cost to be assessed and apportioned is hereby set to be $2,425,012.90. This value takes into
account the exemptions provided in the Ordinance and as provided by law.
(B) Except as otherwise provided herein, Fire Protection Assessments for fire
protection services, facilities, and programs in the amounts set forth in the updated Assessment
Roll, as herein approved, are hereby levied and imposed on all parcels of Assessed Property
described in such Assessment Roll for Fiscal Year 2025 beginning on October 1, 2024.
(C) Any shortfall in the expected proceeds from the Fire Protection Assessment due
to any reduction or exemption from payment of the Fire Protection Assessment required by law
or authorized by the City Commission shall be supplemented by any legally available funds, or
combination of such funds, and shall not be paid for by proceeds or funds derived from the Fire
Protection Assessment.
SECTION 5. APPROVAL OF THE ASSESSMENT ROLL. The Assessment Roll attached
as Appendix B is hereby approved and shall be delivered to the Orange County Tax Collector for
collection using the tax bill collection method and the manner described in the Ordinance on or
before September 16, 2024, together with the correction of any errors or omissions, as provided
for in the Ordinance. The Assessment Roll, as delivered to the Tax Collector, shall be
accompanied by a Certificate to Non-Ad Valorem Assessment Roll in substantially the form
attached hereto as Appendix A.
SECTION 6. EFFECT OF ADOPTION OF RESOLUTION. This Resolution establishes
the rate of assessment to be imposed in the upcoming Fiscal Year and approves the Assessment
Roll for the upcoming Fiscal Year with such adjustments as the City Commission deems just and
right. The adoption of this Resolution shall be the final adjudication of the issues presented
(including, but not limited to, the determination of special benefit and fair apportionment to the
assessed property, the method of apportionment and assessment, the rate of assessment, the
Assessment Roll, and the levy and lien of the Fire Protection Assessments), unless proper steps
shall be initiated in a court of competent jurisdiction to secure relief within 20 days from the date
of this Resolution.
SECTION 7. SEVERABILITY. If any clause, section, or other part of this Resolution shall
be held by any court of competent jurisdiction to be unconstitutional or invalid, such
unconstitutional or invalid part shall be considered as eliminated and in no way affecting the
validity of other provisions of this Resolution.
SECTION 8. EFFECTIVE DATE. This Resolution shall take effect immediately upon its
passage and adoption.
PASSED AND ADOPTED this ________ day of ______________________, 2024.
APPROVED:
ATTEST:CITY OF OCOEE, FLORIDA
____________________________________ ____________________________________
Melanie Sibbitt, City Clerk Rusty Johnson, Mayor
(SEAL)
FOR USE AND RELIANCE ONLY BY THE APPROVED BY THE OCOEE CITY
CITY OF OCOEE, FLORIDA. APPROVED COMMISSION AT A MEETING HELD
AS TO FORM AND LEGALITY THIS ____ ON __________________________.
DAY OF ___________________, 2024.
FISHBACK DOMINICK
By: _________________________________
Richard Geller, City Attorney
APPENDIX A
CERTIFICATE
TO
NON-AD VALOREM ASSESSMENT ROLL
APPENDIX B
FIRE PROTECTION ASSESSMENT ROLL
FOR THE CITY OF OCOEE
(On file in the City Clerk’s Office)
CERTIFICATE TO
NON-AD VALOREM ASSESSMENT ROLL
DR-408A
N. 02/91
I, the undersigned, hereby certify that I am the Chairman of the Board, or authorized
agent of
Florida; as such, I have satisfied myself that all property included or includable on the
Non-Ad Valorem Assessment Roll for the aforesaid county is properly assessed so far
as I have been able to ascertain; and that all required extensions on the above
described roll to show the non-ad valorem assessments attributable to the property
listed therein have been made pursuant to law.
I further certify that, upon completion of this certificate and the attachment of same to
the herein described Non-Ad Valorem Assessment Roll as part thereof, said Non-Ad
Valorem Assessment Roll will be delivered to the Tax Collector of this county.
In witness whereof, I have subscribed this certificate and caused the same to be
attached to and made a part of the above described Non-Ad Valorem Assessment Roll
this the day of , .
County,, located in
year
Chairman of the Board or authorized agent
Name of local government
of
County, Florida
Comprehensive Appraisal Technology
07/18/2024 15:19:37 Page 1
2024 Special Taxing District Summary Report
5300
5310
5330
5340
District Code District Description
OCOEE STORM
OCOEE RES
OCOEE FIRE RESC
OCOEE CODE ENF
Number of Units
3,754,047.58
14,524.00
2,425,012.90
3,326.80
Taxing Rate
1.00
298.24
1.00
1.00
District Charge
3,754,047.58
4,331,637.76
2,425,012.90
3,326.80
TotalTotal
Number of Parcels
16,541
14,483
15,878
6
Total
10,514,025.04Totals 6,196,911.28 46,908