TO: Mayor and Commission AGENDA DATE: 11/16/2026
FROM: City Manager AGENDA ITEM: 4 - A
SUBJECT:
Title
Request for approval to advertise Notice of Intent to use the Uniform Method of Collecting Non-Ad Valorem Assessments for various services for FY 2027 – 2028.
Body
LOCATION:
City Hall
COST:
Dependent on Commission Action
SOURCE OF FUNDS:
Citywide
ORIGINATING DEPARTMENT:
City Manager
POTENTIAL MOTION:
Recommendation
“Staff requests City Commission consensus to authorize the City Manager and staff to initiate the statutory advertising process and schedule the required public hearing for consideration of a resolution expressing the City's intent to utilize the uniform method of collecting non-ad valorem assessments, pursuant to Section 197.3632, Florida Statutes, for eligible municipal services and improvements beginning with Fiscal Year 2027–2028 for the following potential assessments:
Fire Administration & Operations
Fire Capital
Park Administration & Operations
Right of Way Improvements (Median maintenance, sidewalks, etc)
Improvement Assessment (Street Paving)
City Wide Streetlighting
Building Construction for Parks, Fire Stations, Sheriff Substation & Support Buildings)
No non-ad valorem assessment is being levied, no assessment rate is being established, and no assessment program is being approved through the requested action.
END
BACKGROUND:
Background
On November 3, 2026, Florida voters approved Constitutional Amendment 3, "Increased Homestead Exemption; Lower Cap on Increases in Non-Homestead Property Assessments." The amendment becomes effective January 1, 2027. Among Its provisions, Amendment 3 increases the homestead exemption applicable to non-school ad valorem property taxes to $150,000 beginning with the 2027 tax year and $250,000 beginning with the 2028 tax year. Beginning January 1, 2029, the exemption will be adjusted annually based on inflation, as measured by the applicable Consumer Price Index (CPI)...
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