TOWN OF PALM BEACH

Information for First Public Hearing on: September 10, 2020

To: Mayor and Town Council Via: Kirk Blouin, Town Manager

From: Jane Le Clainche, Finance Director

Re: FY21 Budget – First Public Hearing - Tentative Millage Rate and Budget Approval. Date: August 30, 2020

STAFF RECOMMENDATION

Staff requests that the Town Council approve Resolution No. 65-2020 for the tentative millage rate and Resolution No. 74-2020 for the proposed budget for FY21.

Staff also requests that the Town Council approve Resolution Nos. 66-2020, 67-2020, 68- 2020, 69-2020, 70-2020, 71-2020, 72-2020, 73-2020 all relating to the Town’s Non Ad Valorem Assessments.

GENERAL INFORMATION

At the July 14th Special Town Council meeting, the Town Council reviewed the proposed budget and millage rate for FY21. The proposed millage rate to be adopted at the September 10th public hearing is 2.9962, representing a reduction of 2.34% from the FY20 millage rate of 3.0681.

The attached exhibit shows the proposed final General Fund budget for FY21.

For FY20, barring a severe storm event, we expect to add approximately $1.7 million to unassigned fund balance once the audit is complete.

An updated copy of the budget message is included for your convenience in this backup.

NON AD VALOREM ASSESSMENTS

The backup for non ad valorem assessments is included within this document and each assessment Resolution has an accompanying memorandum describing the assessment detail.

SPECIAL CONSIDERATIONS

Second Public Hearing Date:

The second public hearing will be held on Wednesday, September 16, 2020 at 5:01pm.

Attachments jll

cc: Jay Boodheshwar, Deputy Town Manager Department Directors

TOWN OF PALM BEACH

TENTATIVE - SUBJECT TO REVISION

TENTATIVE - SUBJECT TO REVISION

Town Manager’s Office

SPECIAL TOWN COUNCIL MEETING AGENDA

TOWN COUNCIL CHAMBERS THURSDAY, SEPTEMBER 10, 2020 5:01 PM

WELCOME!

1. CALL TO ORDER AND ROLL CALL Mayor Gail L. Coniglio

   Margaret A. Zeidman, President

   Bobbie Lindsay, President Pro Tem Julie Araskog

   Lew Crampton Danielle H. Moore

   
   

2. PLEDGE OF ALLEGIANCE

   
   

3. APPROVAL OF AGENDA

   
   

4. PUBLIC HEARING ON PROPOSED MILLAGE RATE, TENTATIVE FY21 BUDGETS AND NON-AD VALOREM ASSESSMENTS

   
   

   1. Notice of Proposed Property Taxes

      
      

   2. Proposed Operating Millage Rate

      
      

   3. Reasons for Proposed Operating Millage Rate Increase over the Rolled- Back Millage Rate

      
      

   4. Comments and Questions from Public

      
      

      Post Office Box 2029 * 360 South County Road * Palm Beach, Florida 33480 Telephone (561) 838-5410 * Facsimile (561) 838-5411 * townmanager@townofpalmbeach.com

      
      

   5. Discussion and Adoption (with changes, if any) of Proposed Operating Millage Rate for FY21.

      
      

      1. RESOLUTION NO. 65-2020 A Resolution of the Town Council of the Town of Palm Beach, Palm Beach County, Florida, Adopting the Proposed Millage Rate Necessary to Fund the Tentative General (Operating) Fund Budget for the 2020 - 2021 Fiscal Year.

         
         

   6. Non-Ad Valorem Assessments

      
      

      1. Commercial Solid Waste Fee Assessments [H. Paul Brazil, Director of Public Works]

         
         

         1. RESOLUTION NO. 66-2020 A Resolution of the Town Council of the Town of Palm Beach, Palm Beach County, Florida, Relating to the Collection and Disposal of Commercial Solid Waste; Establishing the Solid Waste Cost and Rate of Assessment; Imposing Solid Waste Service Assessments Against Certain Assessed Property Located Within the Town of Palm Beach; Approving the Updated Solid Waste Assessment Roll; Confirming the Preliminary Rate Resolution; Providing for Severability and Providing an Effective Date.

            
            

      2. Worth Avenue Commercial District Improvement Project [Jane Le Clainche, Director of Finance]

         
         

         1. RESOLUTION NO. 67-2020 A Resolution of the Town Council of the Town of Palm Beach, Palm Beach County, Florida, Relating to the Provision of the Worth Avenue Improvement Project; Providing Authority and Definitions; Approving the Final Assessment Rolls; Providing for the Continued Imposition of the Improvement Assessments to Fund the Worth Avenue Improvement Project and Imposition of the Maintenance Assessments to Fund the Related Maintenance Services; Providing for Collection of the Assessments Pursuant to the Uniform Assessment Collection Act; Providing for the Effect of this Resolution; Providing Severability and an Effective Date.

            
            

      3. Via Fontana Underground Conversion Project [Jane Le Clainche, Director of Finance]

         
         

         1. RESOLUTION NO. 68-2020 A Resolution of the Town Council of the Town of Palm Beach, Palm Beach County, Florida, Relating to the Provision of the Underground Utility

            
            

            September 10, 2020, Public Hearing

            Improvements within the Via Fontana Assessment Area; Approving the Updated Assessment Roll; Providing for the Continued Imposition of the Assessments to Fund the Underground Utility Improvements Within the Via Fontana Assessment Area; Providing for Collection of the Assessments Pursuant to the Uniform Assessment Collection Act; Providing Severability and an Effective Date.

            
            

      4. Everglades Island Underground Conversion Project [Jane Le Clainche, Director of Finance]

         
         

         1. RESOLUTION NO. 69-2020 A Resolution of the Town Council of the Town of Palm Beach, Palm Beach County, Florida, Relating to the Provision of the Underground Utility Improvements within the Everglades Island Assessment Area; Approving the Updated Assessment Roll; Providing for the Continued Imposition of the Assessments to Fund the Underground Utility Improvements Within the Everglades Island Assessment Area; Providing for Collection of the Assessments Pursuant to the Uniform Assessment Collection Act; Providing Severability and an Effective Date.

            
            

      5. Peruvian Avenue 400 Block Streetscape Project [Jane Le Clainche, Director of Finance]

         
         

         1. RESOLUTION NO. 70-2020 A Resolution of the Town Council of the Town of Palm Beach, Palm Beach County, Florida, Relating to the Provision of the Peruvian Avenue Improvement Project; Providing Authority and Definitions; Approving the Final Assessment Rolls; Providing for the Continued Imposition of the Improvement Assessments to Fund the Peruvian Avenue Improvement Project and Imposition of the Maintenance Assessments to Fund the Related Maintenance Services; Providing for Collection of the Assessments Pursuant to the Uniform Assessment Collection Act; Providing for the Effect of this Resolution; Providing Severability and an Effective Date.

            
            

      6. Town Wide Underground Utility Project Assessments [Jane Le Clainche, Director of Finance]

         
         

         1. RESOLUTION NO. 71-2020 A Resolution of the Town Council of the Town of Palm Beach, Palm Beach County, Florida, Relating to the Provision of the Underground Utility Improvements within the Townwide Underground Utility Assessment Area; Approving the Updated Assessment Roll;

            
            

            September 10, 2020, Public Hearing

            Providing for the Continued Imposition of the Assessments to Fund the Underground Utility Improvements Within the Townwide Underground Utility Assessment Area; Providing for Collection of the Assessments Pursuant to the Uniform Assessment Collection Act; Providing Severability and an Effective Date.

            
            

      7. Nightingale La Puerta Underground Conversion Project [Jane Le Clainche, Director of Finance]

         
         

         1. RESOLUTION NO. 72-2020 A Resolution of the Town Council of the Town of Palm Beach, Palm Beach County Florida, Relating to the Provision of the Underground Utility Improvements within the Nightingale-La Puerta Assessment Area; Approving the Updated Assessment Roll; Providing for the Continued Imposition of the Assessments to Fund the Underground Utility Improvements Within the Nightingale – La Puerta Assessment Area; Providing for Collection of the Assessments Pursuant to the Uniform Assessment Collection Act; Providing Severability and an Effective Date.

            
            

      8. Lake Towers Underground Conversion Project [Jane Le Clainche, Director of Finance]

         
         

         1. RESOLUTION NO. 73-2020 A Resolution of the Town Council of the Town of Palm Beach, Palm Beach County, Florida, Relating to the Provision of the Underground Utility Improvements Within the Lake Towers Assessment Area; Approving the Updated Assessment Roll; Providing for the Continued Imposition of the Assessments to Fund the Underground Utility Improvements Within the Lake Towers Assessment Area; Providing for Collection of the Assessments Pursuant to the Uniform Assessment Collection Act; Providing Severability and an Effective Date.

            
            

   7. Discussion and Adoption (with changes, if any) of a Tentative Operating Budget, Debt Service Budget, and Budgets for Other Funds for FY21.

      
      

      1. RESOLUTION NO. 74-2020 A Resolution of the Town Council of the Town of Palm Beach, Palm Beach County, Florida, Adopting the Tentative General (Operating) Fund, Debt Service Fund and Budgets for Other Funds for the 2020-2021 Fiscal Year.

         
         

         
         

         September 10, 2020, Public Hearing

   8. Second and Final Public Hearing to Adopt the Final Millage Rate and Budgets will be on Wednesday, September 16, 2020 at 5:01 p.m., in the Town of Palm Beach Council Chambers.

      
      

5. ANY OTHER MATTERS

   
   

6. ADJOURNMENT

PLEASE TAKE NOTE:

The progress of this meeting may be monitored by visiting the Town’s website (www.townofpalmbeach.com) and clicking on “Meeting Audio” in the left column. If you have questions regarding that feature, please contact the Office of Information Systems (561) 227-6315. The audio recording of the meeting will appear within 24 hours after the conclusion of the meeting.

Disabled persons who need an accommodation in order to participate in the Town Council Meeting are requested to contact the Town Manager’s Office at 838-5410 or through the Florida Relay Service by dialing 1-800-955-8770 for voice callers or 1-800-955-8771 for TDD callers, at least two (2) working days before this meeting.

September 10, 2020, Public Hearing

Town of Palm Beach Executive Summary

BUDGET FOR FISCAL YEAR 2020‐2021

9

Executive Summary

Town of Palm Beach

Town of Palm Beach, Florida

September 10, 2020

Honorable Mayor, Town Council and Residents of the Town of Palm Beach;

The FY2021 proposed budget, represents staff’s continuing efforts to reduce expenditures and reorganize Town operations to ensure the most efficient and effective delivery of high quality public services. A thorough review of each departments’ proposed budget and their operations was completed. Faced with the recessionary effects of the COVID‐19 pandemic, extra attention was placed on finding savings wherever possible. Revenues are forecasted to decline into FY21 which added extra pressure to find ways to cut expenditures.

This budget is the result of the third year of hard work to find efficiencies and apply lean government principles on a Town‐wide basis, but this is a continuous process and will be an ongoing effort each year. It is because of the hard work we have accomplished in the past few years and our continuing efforts to reduce expenses, we are able to provide a budget that delivers a $0 increase in property taxes for homestead property owners for the 3rd year in a row.

General Fund

FY21 Budget Presentation

One major change presented in the FY21 budget is the creation of the Building Enterprise Fund. This fund has been established to account for all building permit revenue and expenses and allow for greater transparency as required by the State of Florida. During FY20, a cost allocation study was performed to confirm the appropriate permit fee multiplier to stay consistent with Florida Statutes and to provide the basis for implementing reduced permit fees for owners and contractors that choose to use Private Providers on their construction projects. These new fees were adopted by the Town Council at the March 11, 2020 meeting.

To ensure full transparency, relative to the methodology for apportioning health insurance and retirement costs, please note the following:

• Health Insurance costs are calculated and then allocated throughout the budget on a per Full‐Time Equivalent (FTE) basis. The Health costs per FTE for FY21 is $10,948.

• Retirement costs are actuarially determined and then allocated throughout the budget per FTE for current and legacy plan costs. The Town’s actuarially determined contribution is $11,792,492. Legacy plan costs represent $9,129,104 of the total and the costs for the

  

  Executive Summary

  Town of Palm Beach

  

  ongoing plan are $2,663,388. The breakdown by active full time employee group as of the most recent actuarial report dated September 30, 2019, is shown below.

  
  

  	FTE	Legacy Plan	Ongoing plan	Total Contribution
  General	152	2,542,742	1,017,498	3,560,240
  Lifeguard	4	199,955	15,956	215,911
  Police	58	2,871,303	782,386	3,653,689
  Fire-Rescue	58	3,515,104	847,548	4,362,652
  Total	272	9,129,104	2,663,388	11,792,492
  Percent of Total		77.4%	22.6%	100.0%

  FY21 General Fund Revenues Property Taxes

  The General Fund is the only fund to directly use property taxes as a revenue source. Property taxes (ad valorem taxes) represent the largest revenue source. The Town’s portion of the total millage rate in FY20 was 18.29%. This means for every $100 paid in taxes only $18.29 stays in the Town. (This information will be updated with FY21 final totals, once all taxing districts have confirmed their final millage rates.)

  Below are the taxing districts and the adopted millage rates for FY20 with the total amount of taxes paid to each of the districts by Palm Beach Property owners. The biggest beneficiaries of Town of Palm Beach property owners’ taxes are Palm Beach County and Palm Beach County School District collecting 71.66% of all taxes paid in the Town followed by the Town of Palm Beach at 18.29% with the other taxing districts making up the balance of 10.05%. The voters approved an increase to the FY20 tax rate for the Palm Beach County School District to increase security in the schools and increase teacher salaries.

  
  

  

  

  

  Adopted Taxes Per $1 % of Total Paid by Palm Taxing Authority Millage Rate Million Value Tax Bill Owners

  
  

  Palm Beach County School District	7.1640	$7,164		42.70%	$130,651,111
  Palm Beach County	4.8580	$4,858		28.96%	$88,596,189
  Palm Beach	3.0681	$3,068		18.29%	$55,979,439
  Health Care District	0.7261	$726		4.33%	$13,242,012
  Children Services	0.6497	$650		3.87%	$11,848,692
  South Florida Water Mgmt	0.2398	$240		1.43%	$4,373,274
  Everglades Construction	0.0397	$40		0.24%	$724,016
  Florida Inland Navigation	0.0320	$32		0.19%	$583,590
  Grand Total	16.7774	$16,777		100.00%	$305,998,321

  

  Executive Summary

  Town of Palm Beach

  

  The total taxes paid per million of taxable value in the Town in FY20 was $16,777. Of that amount,

  $3,068 stayed in the Town to pay for services and the remaining $13,709 went to other taxing districts. A breakdown by taxing district for a $1 million homesteaded property using the FY20 tax rates is shown on the following page.

  
  

  

  FY21 Millage Rate

  Appearing on the following page is a millage rate table that showing the FY21 proposed millage rate versus the FY20 millage. The adopted FY21 millage rate of 2.9962 represents a 2.34% reduction from FY20, and a $0 change for homesteaded properties.

  The State of Florida requires the Town to calculate a rolled‐back millage rate. The rolled‐back rate is defined as the millage rate which provides the same property tax revenue for each taxing authority as was levied during the previous year (exclusive of new construction, additions, rehabilitative improvements increasing assessed value by at least 100%, annexations, deletions). The final millage is 1.57% over the rolled back rate of 2.9500. The rolled‐back millage rate would represent a 3.85% decrease in the millage and would provide the homestead property owner a

  $45 per million reduction in taxes. The rolled‐back rate is required to be announced at the public hearings held in September.

  

  Executive Summary

  Town of Palm Beach

  

  
  

  	FY20 Millage Rate	FY21 Millage Rate
  Millage Rate	3.0681	2.9962
  Tax Revenue	$55,979,439	$57,134,000
  Revenue Increase over FY20	n/a	$1,154,619
  Millage % Increase/Decrease vs. FY20	n/a	(2.34%)
  Homestead Value Increased by 2.3%	$1,000,000	$1,023,000
  Town Taxes	$2,915	$2,915
  Increase/(Decrease) over FY20	n/a	($0)
  Non Homestead Tax Increase Ave 4.68%	n/a	$68

  
  

  There are a number of revenue types in the General Fund, categorized on the table below:

  Revenue	FY2020	FY2021	FY20 vs. FY21 Difference	% Change
  Ad Valorem Taxes	$55,979,439	$57,134,000	$ 1,154,561	2.06%
  Non Ad Valorem Taxes	6,459,000	6,351,000	(108,000)	‐1.67%
  Licenses & Permits	10,843,800	4,245,100	(6,598,700)	‐60.85%
  Intergovernmental	1,099,600	956,000	(143,600)	‐13.06%
  Charges for Services	6,289,199	5,384,700	(904,499)	‐14.38%
  Fines and Forfeitures	942,000	916,000	(26,000)	‐2.76%
  Investment Earnings	1,230,000	904,773	(325,227)	‐26.44%
  Miscellaneous	490,728	494,500	3,772	0.77%
  Transfers from the Par 3 Enterprise Fund	25,000	25,000	‐	0.00%
  Transfer from the Building Enterprise Fund	‐	3,200,000	3,200,000	100.00%
  Transfers from unassigned fund balance for Contingency and Compensated Absences	1,083,000	1,304,500	221,500	20.45%
  Total Revenues	$84,441,766	$80,915,573	$ (3,526,193)	‐4.18%

  Significant highlights for General Fund FY21 revenues include:

  • Based upon the Property Appraiser's Preliminary Certification issued June 25, 2020, existing property taxable values in the Town have risen 4.68% over the prior year. The total taxable value is $20,072,463,151.

  • The Non Ad Valorem tax revenue has decreased based on current trends.

  • The decrease in Licenses and Permits is due to the transfer of most of these revenues to the new Building Enterprise Fund.

  • The Intergovernmental revenue decrease is due to expected reductions in State revenue sharing and sales tax receipts.

    

    Executive Summary

    Town of Palm Beach

    

  • Charges for services decreased due to some of the fire prevention permits being combined into the “one” building permit structure. In addition, solid waste fees are declining based on usage, parking meter fees are declining due to the marina closure and reductions to the FY20 trends. Recreation fees also decreased due to the expectations that the COVID‐19 pandemic will reduce use during the FY21 season.

  • Fines and forfeiture revenue decreased based on improved compliance and lower expected parking usage.

  • Investment earnings have decreased based on lower expected interest rates.

  • The interfund transfers represent a transfer of $25,000 from the Par 3 Golf Course enterprise fund.

  • The transfer from the Building Enterprise Fund of $3,200,000 represents allocated costs of General Fund services provided for the Building permit process.

  • Transfers from fund balance represent transfers for Contingency and the compensated absence payouts for the year. It increased due to a large amount of expected retirements for FY21.

    
    

    General Fund Expenditures

    General Fund expenditures have decreased by 4.18% from FY20. The details by expenditure category are shown in the table below.

    Expenditure Category	FY2020	FY2021	FY20 vs. FY21 Difference	% Change
    Salary and Wages	$26,596,351	$25,104,130	$ (1,492,221)	‐5.61%
    Pension Benefits	11,054,546	11,615,860	$ 561,314	5.08%
    Other Employee Benefits	7,171,940	6,695,585	$ (476,355)	‐6.64%
    Contractual	10,682,513	10,407,395	$ (275,118)	‐2.58%
    Commodities	1,753,420	1,712,155	$ (41,265)	‐2.35%
    Depreciation/Capital Outlay	2,422,703	2,293,961	$ (128,742)	‐5.31%
    Subtotal Operating Expenditures	59,681,473	57,829,086	(1,852,387)	‐3.10%
    Special Assignment OT	1,408,250	1,408,250	$ ‐	0.00%
    Library	352,650	352,650	$ ‐	0.00%
    Transfer to the Risk Insurance Fund	1,900,819	2,010,439	$ 109,620	5.77%
    Transfer to Capital Improvement Program	2,420,000	2,662,000	$ 242,000	10.00%
    Transfer to Underground Utility Fund	144,450	165,000	$ 20,550	14.23%
    Transfer to the Debt Service Fund	5,983,913	5,691,148	$ (292,765)	‐4.89%
    Transfer to Coastal Management Fund	6,520,211	4,777,000	$ (1,743,211)	‐26.74%
    Extraordinary Transfer to Retirement Fund	5,420,000	5,420,000	$ ‐	0.00%
    Contingency	610,000	600,000	$ (10,000)	‐1.64%
    Subtotal Transfers and Contingency	24,760,293	23,086,487	(1,673,806)	‐6.76%
    Total General Fund	$ 84,441,766	$ 80,915,573	$ (3,526,193)	‐4.18%

    

    Executive Summary

    Town of Palm Beach

    

    Highlights for General Fund expenditures are as follows:

    Total operating expenditures decreased $1,852,387 or 3.10% from FY20. Total transfers and other expenses decreased $1,673,806 or 6.76%.

    
    

    Operating Expenditures:

  • Salary and wages decreased $1,492,221 due to the transfer of personnel accounts to the Building Enterprise Fund that totaled $1,414,998 and the reduction in FTEs of 16.68 (see full description later in the document). These decreases are offset by merit and step increases totaling $323,815. As a reminder, the Town Council approved during the Compensation study, lowering merit increases to 1.5% ‐ 6%, from 3% ‐ 7.5% for FY21. The Town Council also approved the establishment of a COLA on October 1st based on the April CPI index. The CPI index that was published in April showed a ‐.5 decline year over year. We did not propose a COLA increase for FY21 due to the negative CPI. An increase the ranges of 2.5% at a cost of $91,071 is included in the budget in order to maintain competitiveness. Additional information regarding compensation can be found later in this message under “Compensation Update”.

  • The total annual required contribution for the defined benefit plan (DB) and defined contribution (DC) pension benefits increased by a total of $561,314. Defined benefit plan increases were due to assumption changes, including the investment return, and salary growth assumptions, the effects of the benefit changes from the compensation study and past losses. The Town Council approved using a portion of the prepaid contribution ($126,945) to offset the effects of the compensation study impact on the retirement costs in FY21. The remaining prepaid balance of $484,000, can be used in FY22 to offset the cost of expected investment losses from FY20. Defined Contribution costs decreased by

    $56,554 because of the decreases in salaries and the transfer of accounts to the Building Enterprise Fund.

  • Other employee benefit costs decreased by $476,355 or 6.64%. Health insurance costs were lower due to fewer employees allocated to the General Fund as mentioned above, FICA tax decreased by $163,960 due to the decrease in the salary budget. The Longevity/Bonus program decreased by $136,880 due to the phasing out of the longevity program accomplished through retirements.

  • Included in Other Employee Benefits is the Transfer to the OPEB trust. The transfer to the OPEB trust fund increased by $6,844. In the most recent actuarial report, the Town’s funding level was 107.4% funded.

  • The decrease in contractual costs ($275,118) is due in part to a decrease in legal fees ($157,000), the transfer of accounts from PZB to the Building Enterprise Fund, ($573,600), the elimination of employee events ($22,100) and the elimination of education and conference travel this year due to the pandemic, ($90,796). These are all offset by increases in contractual hiring versus Town staff in recreation ($350,800), IT ($73,500), and contractual parking enforcement officers ($144,000), and an increase from West

    

    Executive Summary

    Town of Palm Beach

    

    Palm Beach for the sewage treatment and disposal costs of ($70,807). We took out all contractual increases since the June CPI was .7%.

  • The decrease in commodities of ($41,265) is mostly due to the transfer of accounts from PZB to the Building Enterprise Fund, ($33,000), decreases in computer software ($22,600), and other numerous small increase throughout these accounts.

  • Depreciation/Capital outlay costs decreased $148,742 due to the transfer of depreciation to the Building Enterprise Fund ($96,038), and a reduction in the purchase of equipment versus prior years of ($50,161).

  • The funding for the Four Arts Library will remain flat. This funding is now tied to April CPI with a cap of 3%. The CPI 12‐month change through April for the Miami‐Fort Lauderdale‐ West Palm Beach was ‐.5%.

    
    

    Transfers and Other:

  • The transfer to the Risk Fund increased by $109,620 due to expected increases in the insurance market.

  • The transfer to the Capital Improvement Fund increased by $242,000 or 10% over FY20.

  • The transfer to the Underground Utility Fund represents the transfer of funds to pay for the Project Manager’s salary and benefits.

  • The transfer to the debt service fund decreased by $292,765 due to the refinancing of the remaining 2010A bonds and the 2013 Bonds earlier this year.

  • Coastal funding decreased by $1,743,211 due to anticipated Federal and State grants. The appropriation of $4,777,000 represents the initial tax increase to begin funding of the coastal program. The FEMA, Federal and State grants have allowed the Town to be able to reduce the Town’s contribution for annual funding. Please see the Coastal Budget section for more information about the budget and forecasted expenditures.

  • The extraordinary transfer to the retirement fund to accelerate improvements to the UAAL remained at $5,420,000.

  • Contingency is funded at 1% of operating expenditures. Absent extraordinary unforeseen circumstances, this amount should be enough to cover unexpected expenditures.

  
  

  Funding By Department

  Following this section are two General Fund Revenue/Expenditure summaries. These summaries show the Town’s revenues by category and the expenditures by department. The first summary shows the General Fund budget. The second summary provided shows an “apples to apples” comparison if the Building Enterprise Fund had not been established this year, and the costs remained in the General Fund. In both cases, revenues and expenditures are less than FY20. The summary with the Building related accounts from the new 405 fund added in, results in a “profit” of $52,857 which will remain in the Building Enterprise Fund as a reserve in case of a downturn.

  

  Executive Summary

  Town of Palm Beach

  

  Departmental Expenditures

  The three largest departments, Police, Fire‐Rescue and Public Works, account for over 58.6% of the Town budget. The transfers mentioned above account for another 27% for a total of 85.6% of the total Town budget. All other general government and administrative departments make up the balance of 14.4%. The charts below and on the following page provide a graphic example of expenditures by each department and transfer.

  

  

  Executive Summary

  Town of Palm Beach

  

  How each $1,000 of Town Property Tax Revenue is spent

  

  Fund Balance

  
  

  The General Fund Unassigned Fund Balance as of September 30, 2019, was $26,540,203. This amount was $9,019,814 above the policy‐required minimum. The FY21 budget includes a transfer of $600,000 from fund balance to fund the contingency reserve and $490,705 from the reserve for compensated absences to fund the compensated absence payouts. After the contingency transfer, the remaining balance in the unassigned fund balances will be $8,419,814.

  
  

  Total excess reserves in all Town funds as of September 30, 2019, were $22,708,289. Of this amount $3,562,492 was allocated in FY20 from the Coastal Protection Fund for the bulkhead construction for the Marina Project.

  
  

  Based on results thus far for FY20, and the economic uncertainty that prevails, we are currently estimating a surplus of between $1‐1.7 million at FY20 year‐end. This surplus is the result of many vacant positions, and savings from the implementation of the compensation study. If we experience a storm event or if the economy worsens this amount will decrease.

  
  

  Compensation Update

  In accordance with the Town‐wide Compensation Study completed in FY19, staff conducted a recent market assessment to ensure the Town’s pay ranges remain competitive within the Palm Beach County market and at the 75th percentile for public safety. Analysis of public safety market pay ranges resulted in increases to the minimum of the range for certain step plan positions in order to adjust minimums to the 75th percentile; however, pay range step maximums were mostly unchanged due to existing placement at or above the 75th percentile. Pay ranges for similarly situated open range positions in the Palm Beach County public market increased by

  

  Executive Summary

  Town of Palm Beach

  

  an average of 2.7% in FY20, and are projected to increase by 3% in FY21 based on existing collective bargaining agreements. This resulted in an adjustment in the open range pay structure, versus public safety step of 2.5%.

  
  

  Personnel Complement

  The total FTE includes full time employees and part time no benefits employees (PTNB). The total personnel complement (for all funds Townwide) for FY21 is 345.57 full‐time equivalent personnel (FTE), which is a net decrease of 16.68 FTE from the adopted FY20 budget. A chart of the FTE by department is shown below with a two‐year history. The chart shows full time employees which decreased by 5.01 FTE and PTNB staffing which decreased by 11.67 FTE, mostly due to more contractual staffing at the Recreation Center and the closure of the marina. The changes in the FTE for both full time and part time staffing are described in detail after the table.

  
  

  Department/Fund	FY20	FY21
  Full Time Staffing
  Town Manager	7.00	7.00
  Information Systems	8.00	8.00
  Human Resources	3.77	3.77
  Finance	14.69	13.69
  Planning & Zoning	25.75	9.10
  Fire‐Rescue	78.40	78.40
  Police	100.85	96.85
  Public Works	80.84	79.88
  Recreation	7.50	7.90
  Town Docks	1.82	1.57
  Par 3 Golf Course	7.60	7.40
  Building Fund	0.00	17.65
  Underground Utility Fund	1.00	1.00
  Coastal Management Fund	1.00	1.00
  Risk Fund	1.63	1.78
  Health Fund	0.92	1.12
  OPEB Trust	0.83	0.98
  Retirement Fund	1.16	0.66
  Total Full Time Staffing	342.76	337.75
  Part Time No Benefit Staffing
  Fire‐ Rescue (Ocean Rescue)	3.00	3.00

  

  Executive Summary

  Town of Palm Beach

  

  
  

  Police	1.35	1.35
  Recreation Center	11.17	1.78
  Tennis	1.37	1.38
  Town Docks	1.50	0.00
  Par 3 Golf Course	1.10	.31
  Total Part Time No Benefits Staffing	19.49	7.82
  Total Town Staffing	362.25	345.57

  
  

  The decrease of 16.68 FTEs in FY21 is made up of the following additions and reductions and other small reallocations across programs:

  Position changes:

• 1 FTE reduction with the elimination of Purchasing Coordinator position.

• 1 FTE addition in Planning Zoning with the addition of the Zoning Tech position.

• 1 FTE reduction in Public Works elimination of a sanitation/trash worker.

• 4 FTE reduction in Police with the elimination of four parking control officers, replaced with contractual workers.

• 1.5 FTE reduction at Town Docks due to the closure for construction.

• .79 FTE reduction at the Par 3 golf course made up of part time positions replaced with contractual employees.

• 9.39 FTE reduction in Recreation part time no benefit positions replaced with contractual staffing.

  Other Funds

  Below are highlights from the budgets for other Town funds. Additional information can be found at the tabs in the back of the Budget Document behind the General Fund information. The Town’s other funds include: Special Revenue, Debt Service, Capital Improvement Funds, Enterprise Funds (Marina, Par 3 Golf Course and Building Enterprise Fund), Internal Service Funds (Health, Risk, Equipment Replacement), and Trust Funds (Pension and OPEB Trust).

  Special Revenue Fund (122) Townwide Underground Utility Project

  The Townwide Underground Utility Project fund accounts for the project costs and associated assessments and borrowings for the project. During FY21, we expect to complete Phase 2 South and Phase 3 North, begin construction of Phases 3 South, Phase 4 and possibly Phase 5. In FY21, engineering design will be initiated for Phase 7 and possibly Phase 8 of the project.

  

  Executive Summary

  Town of Palm Beach

  

  In addition to the FY21 budget, a cash flow projection through 2026 using the updated opinion of costs is included in the Townwide Underground Utility section. The forecast currently shows a projected ending deficit of $10,780,948 in FY2026. Plans need to be made for funding of this deficit. Some options include: Using Town reserves, building funds into future budgets, applying for additional grant funding, and using marina profits.

  Debt Service Funds (205, 206)

  The Debt Service Funds provide for the payment of principal and interest on the Town’s outstanding bonds. During FY10, the Town authorized the issuance of $57,035,000 for a portion of the Town’s Accelerated Capital Improvement Program (ACIP) and refunding all of the Town’s existing debt. In addition, bonds totaling $14,770,000 were issued for the Worth Avenue Commercial District Project. On August 25, 2016, the Town issued bonds to refund most of the 2010A & 2010B bonds. This transaction produced gross savings of $8,900,539, net present value savings of $6,895,965 or 13.35% over 23 years. The remaining balance of $4,660,000 on this Bond was refinanced in 2019 and achieved net present value savings of $1,157,902 or 25.39% of the refunded bonds par amount. The all‐in true interest cost was 2.46%.

  In 2013, the Town issued $55,590,000 for the second phase of the ACIP, “bondable” coastal projects, and the Town’s portion of the Par 3 clubhouse project. In 2019, the Town issued bonds to refund most of the 2013 bonds. The transaction produced savings of $4,385,248 or 10.24%.

  
  

  In the fall of 2018, the Town issued $56,040,000 in General Obligation bonds for the Townwide Undergrounding project.

  
  

  In 2020 the Town issued $31,000,000 in Revenue Bond through CenterState Bank for the Marina Construction project. This bond is secured by non‐ad valorem revenues. The rate on the bonds is 2.25%.

  
  

  As of September 30, 2020, the Town’s net bonded debt will amount to 19.4% of the legal limit of

  $1,003,623,158 (5% of preliminary FY21 taxable value of $20,072,463,151).

  
  

  The Town’s outstanding Revenue Bond debt as of September 30, 2020, is shown on the table on the following page:

  

  Executive Summary

  Town of Palm Beach

  

  
  

  Year Issued	Outstanding Principal Balance September 30, 2020	Purpose
  2016A	$39,320,000	First Phase of the ACIP and Refund Outstanding Debt
  2016B	$10,255,000	Worth Avenue Commercial District Project
  2013	$6,670,000	Remaining Balance on Second Phase of ACIP
  2018	$54,360,000	General Obligation Bonds for Townwide Undergrounding Project
  2019	$48,730,000	Refunding Revenue Bonds for Second Phase of the ACIP
  2019	$4,660,000	Refunding of Remaining Balance of First Phase of ACIP Debt
  2020	31,000,000	Marina Loan
  Total	$194,995,000

  
  

  The 2016A, 2013, 2019 Series Revenue Bond debt service is funded from non‐ad valorem revenues. A portion of the debt service payment is funded through the Par 3 Golf Course Fund for the golf course and clubhouse renovation ($190,567), and a portion is funded through the Coastal Management Fund ($542,232). The non‐ad valorem revenue transfer from the General Fund for FY21 is $5,691,148.

  The 2016B Series Revenue Bonds debt service appropriation of $722,913 is funded through non ad valorem assessments on the property owners within the Worth Avenue Assessment District.

  The Town has issued General Obligation bonds for the Underground Utility Project. These bonds shall be payable first from the Underground Utility Project special assessments and, to the extent the assessments are insufficient to pay debt service or not assessed, ad valorem taxes will be levied and collected on all taxable property in the Town to pay principal and interest on the bonds as they become due and payable. Total debt service for FY21 on these bonds will be $3,398,850.

  During 2020, the Town issued non ad valorem debt totaling $31,000,000 through a bank loan for the Marina construction project. The debt service for FY21 will be $740,900 and paid through the Marina fund. Debt service will increase to $2,035,246 in FY22 once the marina is operational.

  

  Executive Summary

  Town of Palm Beach

  

  Capital Improvement Funds (307, 309, 311, 314)

  For FY21, the following items totaling $2,420,000 are included in the Capital Improvement Fund (307):

  • Pavement Management ‐ $1,000,000

  • Drainage Improvements ‐ $300,000

  • Sanitary Sewage System Improvements ‐ $1,120,000

  • Water main improvements (WPB) ‐ $1,000,000 (Funded by West Palm Beach) The transfer to the Capital Improvement Fund has increased by $242,000.

The updated 5‐year Capital Improvement plan includes plans to rehabilitate the North Fire‐ Rescue Station in 2023‐2024. This project is expected to cost $5,500,000. At this time, we do not have a source of funds for this project. We are considering options such as; Town reserves and/or increasing the transfer to the CIP Fund using potential Marina revenues.

Coastal Management

The Coastal Management Fund (309) is used to fund the construction costs of the coastal projects. The details of the FY21 budget for Coastal Management can be found in the Annual Budget Document. This plan has been updated by Public Works to include estimates for future projects based upon current costs and include the Mid‐town seawall and groins in the Mid‐town beach area. Due to the cost sharing by the Federal and State Governments for the Town’s projects, the transfer to the Coastal Management Fund is able to be decreased $1,743,211 to

$4,777,000, which is the amount of the original tax increase used to initiate the funding of the coastal program.

Enterprise Funds (401, 402, 405)

Town Docks

Town Docks are closed for construction through most of FY21. The marina is expected to be operational as of September 1, 2021. Revenues totaling $50,000 have been included for waiting list application fees and $3.1 million from the FIND grant for the marina construction. There will be operating expenses during the construction period totaling $797,282. Staffing has been reduced to 1.57 FTEs. An appropriation of $350,000 has been included for promotional advertising for the new marina in FY21. In addition, a debt service payment of $740,900 will be due on the loan for the replacement of the Town docks. We have included depreciation for FY21 since it is expected to be completed by September 1, 2021.

Executive Summary

Town of Palm Beach

The unassigned reserves of the Marina and the balance in the dock replacement fund are able to cover the operating deficit of $793,111 that is expected during FY21.

The total cost for the marina construction is $39,563,200. The loan amount was $31,000,000, we expect to receive a total of $3,425,000 in grants from FIND, we allocated the cost of the bulkhead construction of $3,562,492 to the Coastal Protection Fund and the balance of

$1,575,708 will come from the Dock replacement reserve.

Par 3 Golf Course

Par 3 revenues are projected to increase over end of year estimates during FY21. The various FY21 fee adjustments include strategic increases to green fees and passes which will capitalize on player demand for our unique facility. The Par 3 Golf Course anticipates an operating gross profit of $683,500 prior to depreciation and other below the line expenses. The transfer to the reserves for the Golf Course and Clubhouse and the Equipment Replacement Fund total

$263,924. Additional deductions from the operating profit include transfers for debt service ($194,813), contingency ($92,950) and the general fund ($25,000).

The Par 3 Golf Course was separated from the Recreation Enterprise Fund last year. After the first year results and the split of the assets and liabilities of the funds within the Recreation Enterprise Fund, the Par 3 Golf Course ended FY19 with unrestricted net assets of ‐$953,128. FY20 results are not final, but due to the closures related to the COVID19 pandemic current estimates show the Par 3 ending with a deficit of approximately $177,003. This will further reduce the unrestricted net asset position of the Par 3. The FY21 budget shows a small ending profit as mentioned above for the year. The LTFP forecast shows improvement to the net assets of the fund. We will closely monitor this fund to ensure that there is improvement in the reserves.

Building Enterprise Fund

The Building Enterprise Fund is being created this year to account for all building permit revenue and expenses and allow for greater transparency as required by the State of Florida. During FY20, a cost allocation study was performed to confirm the appropriate permit fee multiplier to stay consistent with Florida Statutes and to provide the basis for implementing reduced permit fees for owners and contractors that choose to use private providers on their construction projects. Total revenues for FY21 are anticipated to be $6,262,005 and total operating expenses are

$6,209,148 including a transfer to the General Fund of $3,200,000, which is for the allocated costs that the General Fund provides to the building permit process. Building permit related revenues have been decreased by $772,995 in anticipation of a slowdown in activity related to

Executive Summary

Town of Palm Beach

the pandemic. After depreciation of $96,038 and a 5% operating expense contingency of

$138,720 there will be a remaining balance of $52,857, which will begin to build the reserves of this fund for a potential downturn.

Internal Service Funds (501, 502, 320)

The transfer to the Risk Fund (501) has increased by $109,620 due to expected increases in the insurance market.

The Health Insurance Fund (502) transfer from all funds has decreased due to favorable claims experience and fewer employees in the plan.

The Equipment Replacement Fund (320) contains the accumulated depreciation of all fixed assets over the established thresholds of $5,000 for capital equipment and $3,000 for computer equipment. A detailed listing of planned equipment purchases is located in the Internal Service Funds section of the Annual Budget Document.

Trust Funds (600 & 610) Retirement (600)

The FY21 actuarially determined contribution to the DB plan totals $11,792,492. The Town had

accumulated $560,945 in prepaid contributions that are partially being used, as approved last year to offset the contribution for FY21. The amounts by employee group are shown below versus the FY20 contribution. Legacy plan costs represent $9,129,104 of the total and the costs for the ongoing plan are $2,663,388.

Town DB and DC Retirement Contributions

The Town Council approved using a portion of the prepaid contribution $560,945 made in FY19 to offset the effects of the compensation study on the retirement costs that would impact FY21. The amount used in FY21 will be $126,945. The remaining balance has been preserved to use in FY22 to offset a portion of the cost of the expected investment losses from FY20. The above

Executive Summary

Town of Palm Beach

numbers do not reflect the $126,945 reduction. The historical 10‐year trend in Town actuarially determined employer contributions (ADEC) for the defined benefit pensions are shown on the chart below.

The 10‐year trend for employee contributions is shown below:

Based on pension changes, the Town no longer provides a DC plan for public safety employees. For General Employees and Lifeguards, the Town contributes a mandatory match of 3% and an optional match of 2% to the Defined Contribution (DC) plan. Total employer contributions to the DC plan are shown in the table on the following page:

Executive Summary

Town of Palm Beach

Employer Defined Contribution Funding

Health Insurance (OPEB) Trust (610)

The actuarially determined transfer to the OPEB trust from the General Fund in the FY21 budget is $429,858. This amount is $6,844 more than FY20. The investment return assumption is 6%. The funded ratio in the actuarial report was 107.4%.

The Town’s balance in the OPEB trust fund continues to be well ahead of other government agencies across the country.

Worth Avenue Special Assessment District

The budget for the Worth Avenue Special Assessment District is included in the Capital Funds and the Debt Service section of the budget document. The budget includes funding for maintenance and debt service. These costs are fully offset by the assessments charged to property owners within the district.

Long‐Term Financial Plan

The Long‐Term Financial Plan (LTFP) has been updated with the FY21 final budget. The entire document including the trend analysis, current financial condition, forecast and other funds trends and forecast can be found on the Town’s website.

The forecast is summarized below. We prepared the forecast with property tax revenue used to balance the forecast in each year. The FY22 forecast contains a property tax revenue increase of 2.15%. A taxable value increase of 4.41% in FY22, would reflect a decrease of 2.16% in the millage rate and would result in a $0 increase per million of taxable value. It is far too early in the process to predict the total impact of the COVID‐19 pandemic recession and its effect on Town revenues and expenditures and ultimately what the property tax increase will be for FY22.

Executive Summary

Town of Palm Beach

Conclusion

This concludes the executive summary portion of the FY21 budget. Respectfully Submitted,

Kirk Blouin Town Manager

cc: Jay Boodheshwar, Deputy Town Manager Department Directors

Town of Palm Beach, Florida General Fund Revenues and Expenditures

Budget Comparison Fiscal Years 2020 - 2021

Town of Palm Beach, Florida General Fund Revenues and Expenditures

Budget Comparison - with Building Department Fiscal Years 2020 - 2021

RESOLUTION NO. 65-2020

A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF PALM BEACH, PALM BEACH COUNTY, FLORIDA, ADOPTING THE PROPOSED MILLAGE RATE NECESSARY TO FUND THE TENTATIVE GENERAL (OPERATING) FUND BUDGET FOR THE 2020 - 2021 FISCAL YEAR.

WHEREAS, Section 200.065, Florida Statutes, requires among other things that the Town Council of the Town of Palm Beach adopt a proposed millage rate necessary to fund the tentative General (Operating) Fund Budget after notice and public hearing, prior to adopting final millage rate or final budget; and

WHEREAS, the Town Council has conducted a public hearing on the tentative General (Operating) Fund proposed millage rate and budget as required by law.

NOW, THEREFORE, BE IT RESOLVED BY THE TOWN COUNCIL OF THE TOWN OF PALM BEACH, PALM BEACH COUNTY, FLORIDA, as follows:

Section 1. The Town Council of the Town of Palm Beach hereby adopts the following

proposed ad valorem tax millage rate as being necessary to fund a tentative budget for the Fiscal Year beginning October 1, 2020, and ending September 30, 2021:

1. The millage rate for nonexempt taxable property within the Town of Palm Beach shall be 2.9962 mills for operational purposes.

   
   

   Resolution No. 65‐2020 Page 1 of 2

   Section 2. The following information is set forth as required by Section 200.065 (2) (d),

   
   

   Florida Statutes:

   
   

   The millage rate levied herein is 1.57% more than the “rolled-back rate” of 2.9500 mills.

   
   

   Section 3. The proposed millage rate adopted herein shall be subject to review and re- computation by the Town Council of the Town of Palm Beach prior to or at the time of adoption of the final budget for the Town following a public hearing to be conducted at 5:01 P.M., Wednesday, September 16, 2020, in the Town Council Chambers, 360 South County Road, Palm Beach, Florida.

   
   

   PASSED AND ADOPTED in a regular, adjourned session of the Town Council of the Town of Palm Beach assembled this 10th day of September 2020.

   
   

   

   Gail L. Coniglio, Mayor

   
   

   ATTEST:

   
   

   
   

   

   Queenester Nieves, CMC, Town Clerk

   
   

   Resolution No. 65‐2020 Page 2 of 2

   
   

   TOWN OF PALM BEACH

   Information for Special Town Council Meeting on: September 10, 2020

   
   

   

   TO: Mayor and Town Council

   
   

   VIA: Kirk W. Blouin, Town Manager

   
   

   FROM: H. Paul Brazil, P.E., Director of Public Works

   
   

   RE: Non-Ad Valorem Assessment Rates for Commercial Solid Waste Collection - Adoption of Assessment Roll and Service Assessments for FY2021

   Resolution No. 66-2020

   
   

   DATE: August 14, 2020

   

   
   

   STAFF RECOMMENDATION

   
   

   Town staff recommends Town Council adopt Resolution No. 66-2020, which is the Annual Assessment Rate Resolution for the proposed Non-Ad Valorem Service Assessments for the Commercial Solid Waste Collection rates in FY2021.

   
   

   GENERAL INFORMATION

   
   

   The Non-Ad Valorem Assessment process that causes special assessments implemented by the Town to appear on a property owner’s property tax bill, dovetails with the statewide budget and millage rate adoption schedule. Accordingly, it is time to begin the final steps of implementing the FY2021 proposed service assessments for the collection of commercial solid waste that will appear on a property owner’s tax bill mailed on or about November 1st. By adopting Resolution No. 66-2020, you will be concluding a process whereby each affected property owner was advised of the amount of their proposed service assessment and the date, time, and place of this public hearing to adopt the final assessment and associated assessment roll on the Property Appraiser’s TRIM notice issued in late August of this year and by letter from the Town in late August.

   
   

   The Commercial Solid Waste Collection Non-Ad Valorem Assessment for FY2021 uses a rate analysis methodology by the Town using the Palm Beach County Solid Waste Authority’s reporting and is calculated as follows:

   
   

   Service for 5-day customers	$ 355,265
   Service for 7-day customers	$ 326,388
   Service for apartments	$ 115,814
   Total Assessment Revenues	$ 797,468
   Total Direct Cost for Commercial Solid Waste Collection	$ 464,505
   Disposal Cost ($42/ton collected)	$ 297,103
   Total Net Cost	$ 761,608

   
   

   
   

   To employ a defendable assessment methodology to ensure that property owners are only paying costs in proportion to the benefits they derive from the services or costs related to the services, we use the methodology developed in 2003 which was previously founded by the Town Council to provide benefits from the services that were/are in proportion to the assessments to be allocated to each benefitted property and that the apportionment of the special benefits to each benefitted property is fair and reasonable.

   
   

   In order to place assessments on the property tax bill, which virtually assures that the Town will receive payment and avoid having to create an internal billing and collection function, a number of steps are required to be taken in coordination with the Tax Collector and Property Appraiser. The Tax Collector charges a fee for the work they undertake on the Town’s behalf that is one percent (1%) of the value of the assessments. These costs are passed on to a property owner being assessed. In addition, since a property owner can receive a f o u r percent (4%) discount for early payment of their property tax bill in November of each year, the assessments have to be adjusted upward by like amount to ensure the sum needed to pay expenses is realized in full. All totaled, for every $100 in assessments the Town needs to collect, the assessment will be approximately $105 in order to net the $100 needed.

   
   

   The additional five percent (5%) is attributable as follows:

   
   

   • Tax Collector = 1%

   • Potential early property tax bill payment discount = 4%

   • Total = 5%

     
     

     The Town's proposed FY2021 net assessment of $761,608 is derived by reducing the required gross total assessment of $797,468 by these factors.

     
     

     Resolution No. 66-2020 implements the intended assessments for FY2021. The Resolution, among other things:

   • References the properties to be assessed;

   • References past Town Council actions to properly effectuate Commercial Solid Waste Collection Assessments;

   • Adopts the updated assessment roll for the fiscal year commencing on October 1, 2019;

   • Reimposes the assessments;

   • Provides for Proof of Publication;

   • If applicable, provides an executed Affidavit of Mailing executed by staff;

   • Provides a Certificate to Non-Ad Valorem Assessment Roll for the Mayor to sign and be transmitted to the Tax Collector of Palm Beach County.

   
   

   Non-Ad Valorem Assessment rates for the commercial solid waste collection services are as follows:

   
   

   	FY20	FY21
   1. Apartments	$ 13.00/Unit/Month	$ 12.80/Unit/Month
   2. Low Volume (5 day)	$ 0.030/SF/Year	$ 0.028/SF/Year
   3. Medium Volume (5 day)	$ 0.197/SF/Year	$ 0.189/SF/Year
   4. High Volume (5 day)	$ 0.864/SF/Year	$ 0.826/SF/Year
   5. Low Volume (7 day)	$ 0.035/SF/Year	$ 0.035/SF/Year
   6. Medium Volume (7 day)	$ 0.235/SF/Year	$ 0.234/SF/Year
   7. High Volume (7 day)	$ 1.031/SF/Year	$ 1.025/SF/Year

   
   

   
   

   FUNDING/FISCAL IMPACT

   
   

   This is a “zero-sum” initiative, in that revenues are intended to balance/offset the costs. It is anticipated that this action will provide and generate the requisite funding. All direct costs borne by the Town to accomplish this service are paid for by the properties benefitting, as opposed to all property owners in Town.

   
   

   TOWN ATTORNEY REVIEW

   
   

   This format has been utilized by the Town in previous recommendations and was approved by the Town Attorney. This Resolution was prepared in a format consistent with that developed by the law firm of Nabors, Giblin, and Nickerson, which previously prepared the Town’s ordinances that established Chapter 90 of the Town Code pertaining to special assessments.

   
   

   Attachment

   
   

   cc: Jane Le Clainche, Director of Finance

   Eric B. Brown, P.E., Assistant Director of Public Works John C. Randolph, Town Attorney

   Chester Purves, Services Division Manager Dean Mealy, Purchasing Manager

   

   
   

   RESOLUTION NO. 66-2020

   
   

   A RESOLUTION OF TOWN COUNCIL OF THE TOWN OF PALM BEACH, PALM BEACH COUNTY, FLORIDA, RELATING TO THE COLLECTION AND DISPOSAL OF COMMERCIAL SOLID WASTE; ESTABLISHING THE SOLID WASTE COST AND RATE OF ASSESSMENT; IMPOSING SOLID WASTE SERVICE ASSESSMENTS AGAINST CERTAIN ASSESSED PROPERTY LOCATED WITHIN THE TOWN OF PALM BEACH; APPROVING THE UPDATED SOLID WASTE ASSESSMENT ROLL; CONFIRMING THE PRELIMINARY RATE RESOLUTION; PROVIDING SEVERABILITY AND PROVIDING AN EFFECTIVE DATE.

   
   

   WHEREAS, Chapter 90 of the Town of Palm Beach Code of Ordinances (the "Code") authorizes the imposition of annual Solid Waste Service Assessments for Solid Waste collection and disposal services, facilities or programs against certain Assessed Property throughout the Town;

   WHEREAS, the imposition of a Solid Waste Service Assessment for Solid Waste collection and disposal services, facilities or programs for each Fiscal Year is an equitable and efficient method of allocating and apportioning Solid Waste Cost among parcels of Assessed Property;

   WHEREAS, the Town Council desires to impose an assessment program for Solid Waste collection and disposal services, facilities or programs throughout the Town using the tax bill collection method for the Fiscal Year beginning on October 1, 2020;

   WHEREAS, the Town Council, on July 14, 2020, adopted Resolution No. 50-2020 (the "Preliminary Rate Resolution"), containing a brief and general description of the Solid Waste collection and disposal services, facilities or programs to be provided to Assessed Property,

   describing the method of apportioning the Solid Waste Cost to compute the Solid Waste Service

   
   

   Assessment for Solid Waste collection and disposal services, facilities and programs against

   
   

   

   Apartments and Commercial Property, designating a rate of assessment, and directing preparation of the Assessment Roll and provision of the notice required by the Code;

   WHEREAS, pursuant to the provisions of the Code, the Town Council is required to confirm or repeal the Preliminary Rate Resolution, with such amendments as the Town Council deems appropriate, after hearing comments and objections of all interested parties;

   WHEREAS, the Assessment Roll has heretofore been made available for inspection by the public, as required by the Code;

   WHEREAS, notice of a public hearing has been published and, as required by the terms of the Code, mailed to each Owner of Apartments and Commercial Property proposed to be assessed notifying such Owners of their opportunity to be heard; an affidavit regarding the notice mailed to each Owner of Apartments and Commercial Property being attached hereto as Appendix A and the proof of publication being attached hereto as Appendix B; and

   WHEREAS, a public hearing was held on September 10, 2020, and comments and objections of all interested persons have been heard and considered as required by the terms of the Code;

   NOW, THEREFORE, BE IT RESOLVED BY THE TOWN COUNCIL OF THE TOWN OF PALM BEACH, FLORIDA, AS FOLLOWS:

   

   SECTION 1. AUTHORITY. This resolution is adopted pursuant to the provisions of the Code; the Initial Assessment Resolution (Resolution No. 25-03); the Final Assessment Resolution (Resolution No. 44-03); the Preliminary Rate Resolution; Article VIII, Section 2, Florida Constitution; the Town of Palm Beach Charter; Chapter 166 , Florida Statutes; and other applicable provisions of law.

   
   

   

   SECTION 2. DEFINITIONS AND INTERPRETATION.

   
   

   1. This resolution constitutes the Annual Rate Resolution as defined in the Code.

      
      

   2. All capitalized terms in this resolution shall have the meanings defined in the Code, Section 102-1 of the Town of Palm Beach Code of Ordinances, the Initial Assessment Resolution, the Final Assessment Resolution, and the Resolution No. 107-2017.

SECTION 3. IMPOSITION OF SOLID WASTE SERVICE ASSESSMENTS.

1. The parcels of Assessed Property included in the Solid Waste Assessment Roll, which is hereby approved, are hereby found to be specially benefited by the provision of Solid Waste collection and disposal services, facilities or programs described in the Preliminary Rate Resolution, in the amount of the Solid Waste Service Assessment set forth in the Solid Waste Assessment Roll, a copy of which was present at the above referenced public hearing and is incorporated herein by reference. Additionally, the Assessment Roll, as approved, includes those Tax Parcels of Assessed Property that cannot be set forth in that Assessment Roll due to the provisions of Section 119.071(4), Florida Statutes, concerning exempt "home addresses."

   

2. It is hereby ascertained, determined and declared that each parcel of Assessed Property within the Town of Palm Beach will be benefited by the Town's provision of Solid Waste collection and disposal services, facilities or programs in an amount not less than the Solid Waste Service Assessment for such parcel, computed in the manner set forth in this Resolution. Adoption of this Final Assessment Resolution constitutes a legislative determination that all parcels assessed derive a special benefit, as set forth in the Code, the Initial Assessment Resolution, the Final Assessment Resolution, and the Preliminary Rate Resolution from the Solid Waste collection and disposal services, facilities or programs to be provided and a legislative determination that the Solid

   Waste Service Assessments are fairly and reasonably apportioned among the Apartments and Commercial Property that receive the special benefit as set forth in the Preliminary Rate Resolution.

   

3. The method for computing Solid Waste Service Assessments described in the Preliminary Rate Resolution is hereby approved.

4. For the Fiscal Year beginning October 1, 2020, the Solid Waste Cost to be assessed is

   
   

   

   $797,468, with $115,814 allocated to Apartments and $681,653 allocated to Commercial Property. The Solid Waste Service Assessments to be assessed and apportioned among the Assessed Property to generate the Solid Waste Cost for the Fiscal Year beginning October 1, 2020 to fund Solid Waste collection and disposal services, facilities, and programs are hereby established as follows:

   
   

   $0.189

   $0.826

   
   

   ----

   ----

   $0.035

   $0.234

   
   

   

5. Solid Waste Service Assessments for Solid Waste collection and disposal services, facilities or programs in the amounts set forth herein are hereby levied and imposed on all parcels of Assessed Property included in the Assessment Roll for the Fiscal Year beginning October 1, 2020.

6. Any shortfall in the expected Solid Waste Service Assessment proceeds due to any reduction or exemption from payment of the Solid Waste Service Assessments required by law or authorized by the Town Council 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 Solid

   Waste Service Assessments.

7. As authorized in Section 90-69 of the Code, interim Solid Waste Service Assessments are also levied and imposed against all Apartments and Commercial Property for which a Building Permit is issued after adoption of this Annual Rate Resolution based upon the rates of assessment approved herein.

8. Solid Waste Service Assessments shall constitute a lien upon the Assessed Property so assessed equal in rank and dignity with the liens of all state, county, district or municipal taxes and other non-ad valorem assessments. Except as otherwise provided by law, such lien shall be superior in dignity to all other liens , titles and claims, until paid.

9. The Solid Waste Assessment Roll shall be delivered to the Tax Collector for collection using the tax bill collection method in the manner prescribed by the Ordinance. The Solid Waste 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 C.

   SECTION 4. CONFIRMATION OF PRELIMINARY RATE RESOLUTION. The

   
   

   Preliminary Rate Resolution is hereby ratified and confirmed.

   
   

   SECTION 5. EFFECT OF ADOPTION OF RESOLUTION. The adoption of this

   
   

   Annual Rate Resolution shall be the final adjudication of the issues presented herein (including, but not limited to, the method of apportionment , the rate of assessment, the updated Assessment Roll and the levy and lien of the Solid Waste Service Assessments for Solid Waste collection and disposal services, facilities or programs) unless proper steps shall be initiated in a court of competent jurisdiction to secure relief within 20 days from the date of this Annual Rate Resolution.

   SECTION 6. SEVERABILITY. If any clause, section or provision of this Resolution shall be declared unconstitutional or invalid for any reason or cause, the remaining portion of said

   Resolution shall remain in full force and effect and be valid as if such invalid portion thereof had not been incorporated herein.

   SECTION 7. EFFECTIVE DATE. This resolution shall take effect immediately upon adoption.

   PASSED AND ADOPTED in a regular , adjourned session of the Town Council of the Town of Palm Beach assembled this 101h day of September, 2020.

   
   

   

   Gail L. Coniglio, Mayor

   
   

   ATTEST:

   
   

   

   Queenester Nieves, CMC, Town Clerk

   
   

   APPENDIX A

   
   

   

   AFFIDAVIT REGARDING NOTICE MAILED TO PROPERTY OWNERS

   
   

   

   AFFIDAVIT OF MAILING

   
   

   BEFORE ME, the undersigned authority, personally appeared H. Paul Brazil , who, after being duly sworn, depose and say:

   1. I, H. Paul Brazil, P.E., as the Director of the Public Works Department of the Town of Palm Beach ("Town") , have been directed by the Town Council, to mail or cause to be mailed the notices required by Section 10 of Resolution No. 50-2020 and Section 90-65 of the Town of Palm Beach Code.

   2. In accordance with Section 10 of Resolution No. 50-2020 and Section 90-65 of the Town of Palm Beach Code, I have caused such individual notices for each affected property owner to be prepared and each notice included the following information: the purpose of the assessment; the total amount proposed to be levied against each parcel; the unit of measurement to be applied against each parcel to determine the assessment; the number of such units contained within each parcel; the total revenue the Town expects to collect by the assessment; a statement that failure to pay the assessment will cause a tax certificate to be issued against the property which may result in a loss of title ; a statement that all affected property owners have a right to appear at the hearing and to file written objections with the local governing board within 20 days of the notice; and the date , time, and place of the hearing.

      

   3. On or before August 20, 2020, I mailed, or directed the mailing of, said notices by first class mail to each owner of property within the Town that is included on the Assessment Roll at the address then shown on the real property assessment tax roll maintained by the Palm Beach County Property Appraiser for the purpose of the levy and collection of ad valorem taxes.

      
      

      A-1

      
      

      
      

   4. Additionally, in accordance with Chapter 92-264, Laws of Florida, I timely provided the information detailed in paragraph 2. above concerning the assessments to the Palm Beach County Property Appraiser for inclusion as a part of the notice of proposed property taxes under Section 200.069, Florida Statutes, the truth-in-millage notificat ion.

FURTHER AFFIANT SAYETH NOT.

STATE OF FLORIDA COUNTY OF PALM BEACH

The foregoing Affidavit of Mailing was sworn to and subscribed before me, by means of physical presence or D online notarization , this 24t'\"' day of Au ust 2020 . Paul Brazil ,

P.E., Public Works Director, Town of Palm Beach, Florida. e is personally known to me r has

P.E., Public Works Director, Town of Palm Beach, Florida. e is personally known to me r has

produced as identification an2d :::...----- -

Jessica Reflee O)tett NOTARY PUBLIC STATE OF FLORIDA Comm# GG19J.4

E Expires 3/7/2022

A-2

Printed Nameb2

A t< . e -r-r

Notary Public, State of Florida

lo

lo

At Large \

My Commission Expires: 03 12022.

Commission No.: GG \9 '1 9

APPENDIXB PROOF OF PUBLICATION

The Palm Beach Post

idea.bar

PROOF OF

PUBLICATION

STATE OF FLORIDA

PUBLIC NOTICE

Before the undersigned author ity, personally appeared Teal Pontare lli, who on oath , says that he/she is a Legal Advertising Representative of The Palm Beach Post, a daily and Sunday newspaper , published in West Palm Beach and distributed in Palm Beach County , Martin County , and St. Lucie County , Florida ; that the attached copy of advertising for a P- Main Legal ROP was published in said newspaper on: first date of Publication 08/20/2020 and last date of Publication 08/20/2020 . Affiant further says that the said The Palm Beach Post is a newspaper published in West Palm Beach, in said Palm Beach County, Florida and that the said newspaper has heretofore been cont inuously published in said Palm Beach County , Florida, daily and Sunday and has been entered as second class mail matter at the post office in West Palm Beach , in said Palm Beach County , Florida, for a period of one year next preceding the first publication of the attached copy of advertisement; and affiant further says that he/she has neither paid nor promised any person, firm or corporation any discount rebate, commission or refund for the purpose of securing this advertisement for publication in said newspaper.

PALM BEACH, TOWN OF PO BOX 2029

PALM BEACH. FL 33480-2029

Signed

Sworn or affirmed to, and subscr ibed before me, this 25th day of August, 2020 in Testimony whereof, I h ave hereunto set my hand and affixed my official seal , the and year af resa1d . . , . . ,

. ) '

. ) '

li . ,

(Notary)

Please see Ad on following page(s).

Page 1 of 3

B-1

P1\LM BEACH" TUWN UF

PO BOX 2029

F'ALM BEACH" Fl 33480-2029

NOTICE OF HEARING TO REIMPOSE

AND PROVIDE FOR COLLECTION OF SOLID WASTE SERVICE

ASSESS1\t1ENTS

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lnvo1ce/Order Number

Ad Cosr

Paid Balance Due:

0000580151

$1 050" 00

$,0 00

$1,050,00

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APPENDIX C

FORM OF CERTIFICATE TO

NON-AD VALOREM ASSESSMENT ROLL

DEPARTMENT OF REVENU E

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 T_ow_ n_o_f_P_aB__el_m_cah , located in Palm Beach County,

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 10th day of September 2020

year

Chairman of the Board or authorized agent

of Town of Palm Beach

Name of local government

- - - -

- - - -

- - - - - - - - Palm Beach County , Florida

C-1

TOWN OF PALM BEACH

Information for Special Town Council Meeting on: September 10, 2020

To: Mayor and Town Council Via: Kirk Blouin, Town Manager

From: Jane Le Clainche, Director of Finance

Re: Worth Avenue Commercial District Assessment Area – Adoption of Assessment Roll and Improvement and Maintenance Assessments for FY 2021

Resolution No. 67-2020

Date: September 1, 2020

STAFF RECOMMENDATION

Staff recommends Town Council adopt Resolution No. 67-2020, which is the Annual Rate Resolution for the proposed improvement (debt service) and maintenance assessments for the Worth Avenue Commercial District Assessment Area in FY2021.

GENERAL INFORMATION

The non-ad valorem assessment process that causes special assessments implemented by the Town to appear on a property owner’s property tax bill dovetails with the statewide budget and millage rate adoption schedule. Accordingly, it is time to begin the final steps of implementing the FY2021 proposed capital and maintenance assessments for the Worth Avenue Commercial District Assessment Area that will appear on a property owner’s tax bill mailed on or about November 1. By adopting Resolution No. 67-2020 you will be concluding a process whereby each affected property owner was advised of the amount of their proposed improvement and maintenance assessments and the date, time, and place of this public hearing to adopt the final assessment and associated assessment roll on the Property Appraiser’s TRIM notice issued in August of this year and by letter from the Town issued in mid-August of this year.

The Worth Avenue Commercial District net improvement and maintenance assessment for FY2021 has been calculated as follows:

To employ a defendable assessment methodology to ensure that property owners are only paying costs in proportion to the benefits they derive from the improvements or costs related to the improvements, we again used the methodology developed in 2010 by Special District Services which was previously found by the Town Council to provide benefits from the improvements that were/are in proportion to the assessments to be allocated to each benefitted property and that the apportionment of the special benefits to each benefitted property is fair and reasonable.

In order to place assessments on the property tax bill, which virtually assures that the Town will receive payment and avoid having to create an internal billing and collection function, a number of steps are required to be taken in coordination with the Tax Collector and Property Appraiser. The Tax Collector charges a fee for the work they undertake on the Town’s behalf that is 1% of the value of the assessments. The Property Appraiser fee for FY2021 is $150.00, which has been included as shown above. These costs are passed on to a property owner being assessed. In addition, since a property owner can receive a 4% discount for early payment of their property tax bill in November of each year, the assessments have to be adjusted upward by like amount to ensure the sum needed to pay expenses is realized in full. All totaled, for every $100 in assessments the Town needs to collect, the assessment will be approximately $105 in order to net the $100 needed.

The additional 5 percent is attributable as follows:

• Tax Collector – 1%

• Potential early property tax bill payment discount – 4%

• Total – 5%

  
  

  After adding these multipliers to the Town's proposed FY2021 net assessment of $987,831.00 and incorporating the accumulated rounding adjustment of $39.37, the gross total assessment is $1,037,263.95.

  
  

  Resolution No. 67-2020 implements the intended Worth Avenue Commercial District Area assessments for FY2021. The resolution, among other things:

  • references the property to be assessed;

  • references past Town Council actions to properly effectuate Worth Avenue assessments;

  • adopts the updated assessment roll for the fiscal year commencing on October 1, 2020;

  • reimposes the assessments;

  • provides for Proof of Publication;

  • if applicable, provides an executed Affidavit of Mailing executed by staff;

  • provides a Certificate to Non-Ad Valorem Assessment Roll for the Mayor to sign and be transmitted to the Tax Collector of Palm Beach County.

FUNDING/FISCAL IMPACT

All direct costs borne by the Town to accomplish this project are paid for by the properties benefitting from the project improvements as opposed to all property owners in Town.

TOWN ATTORNEY REVIEW

Resolution No. 67-2020 was prepared by Heather Encinosa, Esq., of the law firm Nabors, Giblin & Nickerson. Ms. Encinosa focuses her practice on assessments and special districts and previously prepared the Town’s ordinance that established Chapter 90 of the Town Code pertaining to special assessments.

Attachments

cc: Paul Brazil, Director of Public Works Heather Encinosa, Esq.

RESOLUTION NO. 67-2020

A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF PALM BEACH, PALM BEACH COUNTY, FLORIDA, RELATING TO THE PROVISION OF THE WORTH AVENUE IMPROVEMENT PROJECT; PROVIDING AUTHORITY AND DEFINITIONS; APPROVING THE FINAL ASSESSMENT ROLLS; PROVIDING FOR THE CONTINUED COLLECTION OF THE IMPROVEMENT ASSESSMENTS TO FUND THE WORTH AVENUE IMPROVEMENT PROJECT AND IMPOSITION OF THE MAINTENANCE ASESSMENTS TO FUND THE RELATED MAINTENANCE SERVICES; PROVIDING FOR COLLECTION OF THE ASSESSMENTS PURSUANT TO THE UNIFORM ASSESSMENT COLLECTION ACT; PROVIDING FOR THE EFFECT OF THIS RESOLUTION; PROVIDING SEVERABILITY AND AN EFFECTIVE DATE.

WHEREAS, the Town Council adopted Chapter 90, Article II, of the Town of Palm Beach Code of Ordinances (the "Code") to provide for the imposition of special assessments to fund the construction of Capital Projects and the provision of Related Services to benefit property within Assessment Areas; and

WHEREAS, on July 14, 2020, the Town Council adopted Resolution No. 48-2020 (the “Preliminary Rate Resolution”) describing the method of assessing the cost of the design, construction, and installation of the Worth Avenue Improvement Project and the related Maintenance against the real property that will be specially benefited thereby, and directing the preparation of the updated Improvement Assessment Roll and Maintenance Assessment Roll and provision of the notices required by the Code; and

WHEREAS, pursuant to the provisions of the Code, the Town Council is required to confirm or repeal the Preliminary Rate Resolution with such amendments as the Town Council deems appropriate after hearing comments and receiving objections of all interested parties; and

WHEREAS, the final Improvement Assessment Roll and Maintenance Assessment Roll have been filed with the Town Manager, as required by the Code; and

WHEREAS, as required by the Code, notice of a public hearing has been published and, if required, mailed to each property owner of the continued imposition of the assessment and notifying such property owner of the opportunity to be heard concerning the assessments; the proof of publication and an affidavit of mailing are attached hereto as Appendices A and B respectively; and

WHEREAS, a public hearing was duly held on September 10, 2020, and comments and objections of all interested persons have been heard and considered as required by the terms of the Code.

NOW, THEREFORE, BE IT RESOLVED BY THE TOWN COUNCIL OF THE TOWN OF PALM BEACH, FLORIDA, AS FOLLOWS:

SECTION 1. AUTHORITY. This Resolution is adopted pursuant to the Code; the Initial Assessment Resolution (Resolution No. 74-2010); the Final Assessment Resolution (Resolution No. 99-2010); the Preliminary Rate Resolution; Chapter 166, Florida Statutes; Article VIII, Section 2, Florida

Constitution; the Town of Palm Beach Charter; and other applicable provisions of law.

SECTION 2. DEFINITIONS.

1. This Resolution is the Annual Rate Resolution as defined in the

   
   

   Code.

   
   

2. All capitalized terms in this Annual Rate Resolution shall have the meanings defined in the Code, the Initial Assessment Resolution, and the Final Assessment Resolution unless the context clearly indicates an alternative meaning. SECTION 3. CONFIRMATION OF PRELIMINARY RATE RESOLUTION. The Preliminary Rate Resolution is hereby ratified and

confirmed.

SECTION 4. APPROVAL OF FINAL ASSESSMENT ROLLS.

1. The updated Improvement Assessment Roll and Maintenance Assessment Roll for the Worth Avenue Assessment Area, which are attached hereto as Appendix D and incorporated herein by reference, are hereby approved for the Fiscal Year commencing on October 1, 2020.

2. Additionally, the Improvement Assessment Roll and Maintenance Assessment Roll, as approved, include those Tax Parcels of Assessed Property within the Worth Avenue Assessment Area that cannot be set forth in the Improvement Assessment Roll and Maintenance Assessment Roll due to the provisions of Section 119.071(4), Florida Statutes, concerning exempt “home addresses.”

SECTION 5. ASSESSMENTS TO FUND THE PROJECT COST AND MAINTENANCE COST OF THE WORTH AVENUE IMPROVEMENT PROJECT.

1. The assessable portion of the Tax Parcels included in the updated Improvement Assessment Roll and Maintenance Assessment Roll are hereby found to be specially benefited by the design, construction, and installation of the Worth Avenue Improvement Project and the related Maintenance in the amount of the maximum annual Assessments set forth in the assessment rolls.

2. The methodology set forth in the Preliminary Rate Resolution for computing the Improvement Assessments and Maintenance Assessments, respectively, are hereby approved and found to be a fair and reasonable method of apportioning the Project Cost and Maintenance Cost among the benefited properties.

3. For the Fiscal Year commencing October 1, 2020, the estimated Maintenance Cost is $260,669.60, which is further divided between the EVU Maintenance Cost allocated to the Aesthetic Infrastructure Improvements of

$210,353.44 and the Land Area Maintenance Cost allocated to the Basic Infrastructure Improvements of $50,316.16. Annual Improvement Assessments have been levied and imposed and annual Maintenance Assessments are hereby levied and imposed on all Tax Parcels within the Worth Avenue Assessment Area at the maximum annual assessment rates computed in accordance with the Initial Assessment Resolution, Final Assessment Resolution, and Preliminary Rate

Resolution for a period not to exceed 30 years, commencing with the ad valorem tax bill that was mailed in November 2010.

1. Upon adoption of this Annual Rate Resolution:

   
   

   1. the Assessments shall constitute a lien against the assessed property equal in rank and dignity with the liens of all state, county, district or municipal taxes and other non-ad valorem assessments. Except as otherwise provided by law, such lien shall be superior in dignity to all other liens, titles, and claims until paid. The lien shall be deemed perfected upon adoption by the Town Council of this Annual Rate Resolution and shall attach to the property included on the Assessment Rolls as of the prior January 1, the lien date for ad valorem taxes.

   2. as to any Tax Parcel that is acquired by a public entity through condemnation, negotiated sale or otherwise prior to adoption of the next Annual Rate Resolution, the Prepayment Amount shall constitute a lien against assessed property equal in rank and dignity with the liens of all state, county, district or municipal taxes and other non-ad valorem assessments. Except as otherwise provided by law, such lien shall be superior in dignity to all other liens, titles, and claims, until paid. The lien shall be deemed perfected upon adoption by the Town Council of the Annual Rate Resolution and shall attach to property included on the Improvement Assessment Roll upon adoption of the Annual Rate Resolution.

SECTION 6. COLLECTION OF ASSESSMENTS. The Assessments

shall be collected pursuant to the Uniform Assessment Collection Act. Upon adoption of this Annual Rate Resolution, the Town Manager shall cause the certification and delivery of the Assessment Rolls to the Tax Collector by September 15, in the manner prescribed by the Uniform Assessment Collection Act. The Assessment Rolls, 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 C.

SECTION 7. EFFECT OF ANNUAL RATE RESOLUTION. The

adoption of this Annual Rate Resolution shall be the final adjudication of the issues relating to the Maintenance Assessments presented herein and in the Preliminary Rate Resolution unless proper steps are initiated in a court of competent jurisdiction to secure relief within 20 days from the date of the Town Council action on this Annual Rate Resolution.

SECTION 8. SEVERABILITY. If any clause, section or provision of this Resolution shall be declared unconstitutional or invalid for any reason or cause, the remaining portion of said Resolution shall remain in full force and effect and be valid as if such invalid portion thereof had not been incorporated herein.

SECTION 9. EFFECTIVE DATE. This Resolution shall take effect immediately upon its adoption.

PASSED AND ADOPTED in a regular, adjourned session of the Town Council of the Town of Palm Beach assembled this 10th day of September, 2020.

Gail L. Coniglio, Mayor ATTEST:

Queenester Nieves, CMC, Town Clerk

APPENDIX A PROOF OF PUBLICATION

The Pahn Beach Post

Palm Beach Daily News 1deabar

PROOF OF PUBLICATION

STATE OF FLORIDA

PUBLIC NOTICE

Before the undersigned authority, personally appeared Teal Pontarelli, who on oath, says that he/she is a Legal Advertising Representative of The Palm Beach Post, a daily and Sunday newspaper, published in West Palm Beach and distributed in Palm Beach County , Martin County, and St. Lucie County, Florida; that the attached copy of advertising for a P-Main Legal ROP was

published in said newspaper on: first date of Publication 08/20/2020 and last date of Publication 08/20/2020. Affiant further says that the said The Palm Beach Post is a newspaper published in West Palm Beach, in said Palm Beach County, Florida and that the said newspaper has heretofore been continuously published in said Palm Beach County, Florida, daily and Sunday and has been entered as second class mail matter at the post office in West Palm Beach, in said Palm Beach County, Florida, for a period of one year next preceding the first publication of the attached copy of advertisement; and affiant further says that he/she has neither paid nor promised any person, firm or corporation any discount. rebate, commission or refund for the purpose of securing this advertisement for publication in said newspaper.

PALM BEACH FINANCE, TOWN OF 360 S COUNTY RD

PALM BEACH, FL 33480-6735

Signed

Sworn or affirmed to, and subscribed before me, this 25th day of August, 2020 in Testimony whereof, I have hereunto set my hand and affixed my official seal , the day n ear afores id. "'l'";."': T/,'., o i

• MV r;,_;; ;;.,:1:,r 1'·i:,1 J G·, !J"18:U

r ::,. .,.:.r· r:,L:.;r i(: ?C' ·;)

Signed

(Notary)

Please see Ad on following page (s).

62 Page 1 of 3

PALM BEACH FINANCE, TOWN OF 360 S COUNTY RD

PALM BEACH, FL 33480-6735

Invoice/Order Number

Ad Cost:

Paid: Balance Due:

0000589973

$840,00

$0, 00

$840 ,00

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T'O'llo' C'OtJNCU- 06' Tlllli: TOWN Of'PA1-1'11 'REA,CII. FLORIDA

64 Page 3 of 3

APPENDIX B AFFIDAVIT OF MAILING

AFFIDAVIT OF MAILING

BEFORE ME, the undersigned authority, personally appeared Jane Le Clainche, who, after being duly sworn, depose and say:

1. I, Jane Le Clainche, as the Finance Director of the Town of Palm Beach ("Town"), have been directed by the Town Council, to mail or cause to be mailed the notices required by Section 7 of Resolution No. 48-2020 and Sections 90-65 and 90-85 of the Town of Palm Beach Code.

2. In accordance with Section 7 of Resolution No. 48-2020 and Sections 90- 65 and 90-85 of the Town of Palm Beach Code, I have caused such individual notices for each affected property owner to be prepared and each notice included the following information: the purpose of the assessment; the total amount proposed to be levied against each parcel; the unit of measurement to be applied against each parcel to determine the assessment; the number of such units contained within each parcel; the total revenue the Town expects to collect by the assessment; a statement that failure to pay the assessment will cause a tax certificate to be issued against the property which may result in a loss of title; a statement that all affected property owners have a right to appear at the hearing and to file written objections with the local governing board within 20 days of the notice; and the date, time, and place of the hearing.

3. On or before August 20, 2020, I mailed, or directed the mailing of, said notices by first class mail to each owner of property within the Town that is included on the Assessment Roll at the address then shown on the real property assessment tax roll

   
   

   B-1

   
   

   maintained by the Palm Beach County Property Appraiser for the purpose of the levy and collection of ad valorem taxes.

4. Additionally, in accordance with Chapter 92-264, Laws of Florida, I timely provided the information detailed in paragraph 2. above concerning the assessments to the Palm Beach County Property Appraiser for inclusion as a part of the notice of proposed property taxes under Section 200.069, Florida Statutes, the truth-in-millage notification.

FURTHER AFFIANT SAYETH NOT.

Jane Le Clainche

STATE OF FLORIDA COUNTY OF PALM BEACH

The foregoing Affidavit of Mailing was sworn to and subscribed before me, by means of G?'physical presence or D online notarization, this ,A&-!) day of September,

2020 by Jane Le Clainche, Finance Director, Town of Palm Beach, Florida. She is personall ne or has produced as ide ification and d an oath.

/ m 'i\

/ m 'i\

,,,,,,,,,,, MARY P MCQUAIG

'' y PIJ. ,,, .

,,,,,,,,,,, MARY P MCQUAIG

'' y PIJ. ,,, .

=· ! •5

Notar_y Publit _· State of Florida

\ '#/

Cortfinissi6n # GG 009473

My Comni. Expires Oct 31, 20.2, 0

- •,:f.,9r,r§t• Bon4ed thrOugll Naliqnal Notary Assn.

B-2

APPENDIX C

FORM OF CERTIFICATE TO

NON-AD VALOREM ASSESSMENT ROLL

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 the Town of Palm Beach , located in Palm Beach County,

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

10

day of

September ,

2020 .

year

Chairman of the Board or authorized agent

of Town of Palm Beach

Name of local government

Palm Beach County, Florida

APPENDIX D UPDATED ASSESSMENT ROLLS

TOWN OF PALM BEACH, FLORIDA

Improvement Assessment Roll and Maintenance Assessment Roll for the Worth Avenue Assessment Area Fiscal Year 2021

TOWN OF PALM BEACH, FLORIDA

Improvement Assessment Roll and Maintenance Assessment Roll for the Worth Avenue Assessment Area Fiscal Year 2021

TOWN OF PALM BEACH, FLORIDA

Improvement Assessment Roll and Maintenance Assessment Roll for the Worth Avenue Assessment Area Fiscal Year 2021

TOWN OF PALM BEACH, FLORIDA

Improvement Assessment Roll and Maintenance Assessment Roll for the Worth Avenue Assessment Area Fiscal Year 2021

TOWN OF PALM BEACH

Information for Special Town Council Meeting on: September 10, 2020

To: Mayor and Town Council Via: Kirk Blouin, Town Manager

From: Jane Le Clainche, Finance Director

Re: Via Fontana Underground Assessment Area – Adoption of Assessment Roll and Capital Assessments for FY2021

Resolution No. 68-2020

Date: September 1, 2020

STAFF RECOMMENDATION

Staff recommends the Mayor and Town Council adopt Resolution No. 68-2020, which is the Annual Rate Resolution for the proposed assessments for the Via Fontana Underground Assessment Area in FY2021.

GENERAL INFORMATION

The non-ad valorem assessment process that causes special assessments implemented by the Town to appear on a property owner’s property tax bill dovetails with the statewide budget and millage rate adoption schedule. Accordingly, it is time to begin the final steps of implementing the FY2021 proposed debt service and maintenance assessments for the Via Fontana Underground Assessment Area that will appear on a property owner’s tax bill mailed on or about November 1. By adopting Resolution No. 68-2020 you will be concluding a process whereby each affected property owner was advised of the amount of their proposed improvement and maintenance assessments and the date, time, and place of this public hearing to adopt the final assessment and associated assessment roll on the Property Appraiser’s TRIM notice issued in August of this year.

The Via Fontana net assessment for FY2021 has been calculated as follows: