TOWN OF PALM BEACH

Information for First Public Hearing on: September 13, 2021

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

From: Jane Le Clainche, Finance Director

Re: FY22 Budget – First Public Hearing - Tentative Millage Rate and Budget Approval. Date: August 27, 2021

STAFF RECOMMENDATION

Staff requests that the Town Council approve Resolution No. 095-2021 for the tentative millage rate and Resolution No. 104-2021 for the proposed budget for FY22.

Staff also requests that the Town Council approve Resolution Nos. 96-2021, 97-2021, 98- 2021, 99-2021, 100-2021, 101-2021, 102-2021, 103-2021 all relating to the Town’s Non Ad Valorem Assessments.

GENERAL INFORMATION

At the July 15th Special Town Council meeting, the Town Council reviewed the proposed budget and millage rate for FY22. Changes made to the budget were presented at the August 10th Town Council meeting. The proposed millage rate to be adopted at the September 13th public hearing is 2.8966, representing a reduction of 3.32% from the FY21 millage rate of 2.9962.

The attached exhibit shows the proposed final General Fund budget for FY22.

For FY21, barring a severe storm event, we expect to add approximately $1.5 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. Also included with the backup are copies of the long-term financial plan.

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 Thursday, September 23, 2021 at 5:01pm.

Attachments jll

cc: Jay Boodheshwar, Deputy Town Manager Carolyn Stone, Assistant Town Manager Department Directors

Town of Palm Beach, Florida General Fund Revenues and Expenditures

Budget Comparison Fiscal Years 2021 - 2022

TOWN OF PALM BEACH

TENTATIVE - SUBJECT TO REVISION

Town Manager’s Office

SPECIAL TOWN COUNCIL MEETING AGENDA

TOWN COUNCIL CHAMBERS MONDAY, SEPTEMBER 13, 2021

5:01 PM WELCOME!

1. CALL TO ORDER AND ROLL CALL

   
   

   Danielle H. Moore, Mayor Margaret A. Zeidman, President Bobbie Lindsay, President Pro Tem Julie Araskog

   Ted Cooney Lew Crampton

   
   

2. PLEDGE OF ALLEGIANCE

   
   

3. APPROVAL OF AGENDA

   
   

4. COMMUNICATIONS FROM CITIZENS – 3 MINUTE LIMIT PLEASE

   
   

5. PUBLIC HEARING ON PROPOSED MILLAGE RATE, TENTATIVE FY22 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 FY22.

      
      

      1. RESOLUTION NO. 095-2021 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 2021 - 2022 Fiscal Year.

         
         

   6. Non-Ad Valorem Assessments

      
      

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

         
         

         1. RESOLUTION NO. 096-2021 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. 097-2021 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 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. 098-2021 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 Via Fontana Assessment Area;

            
            

            September 13, 2021, Public Hearing Page 2 of 5

            Approving the Updated Assessment Roll; Providing for the Continued Collection 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. 099-2021 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 Collection 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. 100-2021 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 Collection 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. 101-2021 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; Providing for the Continued Collection of the Assessments to

            
            

            September 13, 2021, Public Hearing Page 3 of 5

            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. 102-2021 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 Collection 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. 103-2021 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 Collection 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. 104-2021 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 2021-2022 Fiscal Year.

         
         

   8. Second and Final Public Hearing to Adopt the Final Millage Rate and Budgets will be on Thursday, September 23, 2021 at 5:01 p.m., in the Town of Palm Beach Council Chambers.

September 13, 2021, Public Hearing Page 4 of 5

1. ANY OTHER MATTERS

   
   

2. 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 13, 2021, Public Hearing Page 5 of 5

   

   
   

   Town of Palm Beach Executive Summary

   PROPOSED BUDGET FOR FISCAL YEAR 2021-2022

   
   

   Town of Palm Beach

   PRESENTATION FOR SEPTEMBER 13, 2021, PUBLIC HEARING

   
   

   11

   

   Executive Summary

   Town of Palm Beach

   

   

   Town of Palm Beach, Florida

   
   

   September 13, 2021

   
   

   
   

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

   Members of the staff and I start the budget process each year by conducting a thorough review of Town operations and available resources, while looking for improved ways to meet the needs and expectations of the community.

   The proposed FY2022 budget is the result of the fourth year of hard work to find efficiencies and apply lean government principles on a Town-wide basis. After the new budget is adopted, members of staff continue to closely examine each expenditure before they are made, to ensure the following; is the resource still needed, can the expense be deferred, can the operational needs be met in a more efficient and/or effective manner (reorganization, technology, etc.) and, is the Town procuring and purchasing its budget allotments in the most cost effective manner.

   The Town Team found efficiencies where possible and have produced a $3 million surplus in FY20, and we expect to have another large surplus for FY21. It is because of the hard work over the past few years, and the current values of real estate that we are able to propose a budget that provides partial funding for the reconstruction of the North Fire-Rescue Station.

   General Fund

   
   

   FY22 Budget Presentation

   
   

   There are two sets of documents that have been provided to the Town Council and the public. One document contains the program-by-program detail of the General fund and other fund budgets. The other document, which can be found online, contains the budget “flex sheets” which show the budget detail by line item.

   In addition, the Departments prepared memorandums that are included in each department section of the proposed budget document that describes in detail the major changes for each program.

   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 FY22 are $10,788.

     

     Executive Summary

     Town of Palm Beach

     

   • 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 $11,746,005. Legacy plan costs represent $8,838,582 of the total and the costs for the ongoing plan are $2,907,423. The breakdown by active full-time employee group as of the most recent actuarial report dated September 30, 2020, is shown below.

     
     

     Participants	FTE	Legacy Plan	Ongoing plan	Total Contribution
     General	149	2,561,805	1,074,933	3,636,738
     Lifeguard	-	187,586	7,793	195,379
     Police	55	2,711,577	809,785	3,521,362
     Fire-Rescue	64	3,377,614	1,014,912	4,392,526
     Total	268	8,838,582	2,907,423	11,746,005
     Percent of Total		75.2%	24.8%	100.0%

     
     

     FY22 General Fund Revenues Property Taxes

     FY21 Final 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 FY21 was 18.17%. This means for every $100 paid in taxes only $18.17 stays in the Town.

     Below are the taxing districts and the adopted millage rates for FY21 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 71.68% of all taxes paid in the Town followed by the Town of Palm Beach at 18.17% with the other taxing districts making up the balance of 10.15%.

     
     

     

     

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

     
     

     Palm Beach County School District	7.0100	$7,010	42.50%	$133,672,568
     Palm Beach County	4.8124	$4,812	29.18%	$91,766,886
     Palm Beach	2.9962	$2,996	18.17%	$57,134,058
     Health Care District	0.7261	$726	4.40%	$13,845,885
     Children Services	0.6497	$650	3.94%	$12,389,025
     South Florida Water Mgmt	0.2295	$230	1.39%	$4,376,299
     Everglades Construction	0.0380	$38	0.23%	$724,616
     Florida Inland Navigation	0.0320	$32	0.19%	$610,203
     Grand Total	16.4939	$16,494	100.00%	$314,519,540

     ii

     

     Executive Summary

     Town of Palm Beach

     

     
     

     The total taxes paid per million of taxable value in the Town in FY21 was $16,494 a decrease of

     $283.50 from FY20. Of that amount, $2,996 stayed in the Town to pay for services and the remaining $13,498 went to other taxing districts. A breakdown by taxing district for a $1 million homesteaded property using the FY21 tax rates is shown below.

     
     

     

     
     

     FY22 Millage Rate

     Appearing on the following page is a millage rate table that provides the FY22 proposed millage rate versus the FY21 millage. An FY22 millage rate of 2.8966 represents a 3.32% reduction from FY21 and a $54 reduction 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 rolled-back millage rate currently is 2.8135 and is 2.95% more than the proposed millage rate.

     

     Executive Summary

     Town of Palm Beach

     

     
     

     	FY21 Millage Rate	FY22 Millage Rate $0 Increase for Homestead
     Millage Rate	2.9962	2.8966
     Tax Revenue	$57,074,145	$59,663,511
     Revenue Increase over FY21	n/a	$2,589,366
     Millage % Increase/Decrease vs. FY21	n/a	(3.32%)
     Homestead Value Increased by 1.4%	$1,000,000	$1,014,000
     Town Taxes	$2,846	$2,792
     Increase/(Decrease) over FY21	n/a	($54)
     Non Homestead Tax Increase Ave 6.87%	n/a	$136

     
     

     In FY21, we prepared a very conservative revenue budget estimate due to the uncertainty surrounding the pandemic related recession. For FY21 to date, many of our revenue sources have exceeded budget expectations. The FY22 proposed revenues represent a conservative increase over FY21. The revenue budget by type for the General Fund for FY22 compared to FY21 is shown on the table below:

     Revenue	FY2021	FY2022	FY21 vs. FY22 Difference	% Change
     Ad Valorem Taxes	$57,134,000	$59,663,700	$ 2,529,700	4.43%
     Non Ad Valorem Taxes	6,351,000	6,710,500	359,500	5.66%
     Licenses & Permits	4,245,100	4,419,233	174,133	4.10%
     Intergovernmental	956,000	1,121,700	165,700	17.33%
     Charges for Services	5,384,700	6,172,500	787,800	14.63%
     Fines and Forfeitures	916,000	1,025,500	109,500	11.95%
     Investment Earnings	904,773	359,811	(544,962)	-60.23%
     Miscellaneous	494,500	499,500	5,000	1.01%
     Transfers from the Enterprise Funds	3,225,000	3,736,665	511,665	15.87%
     Transfers from unassigned fund balance for Contingency and Compensated Absences	1,304,500	5,431,464	4,126,964	316.36%
     Total Revenues	$80,915,573	$89,140,573	$ 8,225,000	10.16%

     
     

     Significant highlights for General Fund FY22 revenues include:

     • Based upon the Property Appraiser's Certification issued July 1, 2021, existing property taxable values in the Town have risen 8.13% over the prior year. The total taxable value is $21,681,912,582.

       iv

       

       Executive Summary

       Town of Palm Beach

       

       
       

     • The amount included for property tax represents the taxes generated from millage rate that equals a $54 decrease per million of taxable value for homestead property owners.

     • The Non Ad Valorem tax revenue is increased based on current trends.

     • The increase in Licenses and Permits is due to the high volume of current activity expected to continue into FY22.

     • The Intergovernmental revenue increase is due to improvements in State revenue sharing and sales tax receipts.

     • Charges for services increased mostly due to the recently adopted increases for parking meter fees and usage. In addition, Recreation fees also increased due to the expectations that usage will continue to improve during the FY22 season and some fee increases.

     • Fines and forfeiture revenue increased based on the additional metered spaces.

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

     • The transfers from the Enterprise Funds represent a transfer of $25,000 from the Par 3 Golf Course enterprise fund, a transfer of $511,665 from the Marina Fund which represents General Fund allocated costs of services such as Finance, Human Resources, Town Manager and a small portion of Public Works and 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 these total $1,431,464. The compensated absence payout increased due to a large amount of expected retirements in FY22. In addition, $4 million is proposed to be transferred to the Capital Improvement Program from General Fund Unassigned Reserves for the reconstruction of the North Fire-Rescue Station.

       
       

       General Fund Expenditures

       General Fund expenditures have increased by 10.16% from FY21. The details by expenditure category are shown in the table on the following page.

       

       Executive Summary

       Town of Palm Beach

       

       
       

       Expenditure Category	FY2021	FY2022	FY21 vs. FY22 Difference	% Change
       Salary and Wages	$26,512,380	$27,950,544	$ 1,438,164	5.42%
       Pension Benefits	11,590,985	11,646,771	$ 55,786	0.48%
       Other Employee Benefits	6,695,585	6,624,587	$ (70,998)	-1.06%
       Contractual	10,407,395	11,187,512	$ 780,117	7.50%
       Commodities	1,712,155	1,693,282	$ (18,873)	-1.10%
       Depreciation/Capital Outlay	2,318,836	2,279,381	$ (39,455)	-1.70%
       Subtotal Operating Expenditures	59,237,336	61,382,077	$ 2,144,741	3.62%
       Library	352,650	363,230	$ 10,580	3.00%
       Transfer to the Risk Insurance Fund	2,010,439	2,173,487	$ 163,048	8.11%
       Transfer to Capital Improvement Program	2,662,000	8,428,200	$ 5,766,200	216.61%
       Transfer to Underground Utility Fund	165,000	176,550	$ 11,550	7.00%
       Transfer to the Debt Service Fund	5,691,148	5,676,719	$ (14,429)	-0.25%
       Transfer to Coastal Management Fund	4,777,000	4,920,310	$ 143,310	3.00%
       Extraordinary Transfer to Retirement Fund	5,420,000	5,420,000	$ -	0.00%
       Contingency	600,000	600,000	$ -	0.00%
       Subtotal Transfers and Contingency	21,678,237	27,758,496	$ 6,080,259	28.05%
       Total General Fund	$ 80,915,573	$ 89,140,573	$ 8,225,000	10.16%

       
       

       Highlights for General Fund expenditures are as follows:

       Total operating expenditures increased $2,144,741 or 3.62% from FY21. Total transfers and other expenses increased $6,080,259 or 28.05%. Details of the changes are as follows:

       
       

       Operating Expenditures:

     • Salary and wages increased $1,438,164 due to the increase in FTEs in the General Fund of

       1.18 (see full description later in the document). The increase also includes merit and step increases totaling $427,661. As a reminder, the Town Council approved during the Compensation study, lowering merit increases to 1.5% - 6%, from 3% - 7.5% in FY21. The Town Council approved staff’s recommendation to adopt the Social Security COLA calculation as the method to determine the annual COLA rather than focusing on a one- month snapshot. The Social Security calculation uses a three-month average of the CPI- W in order to calculate the annual COLA increase for social security recipients. We have taken the average of the CPI index for the Miami-Ft. Lauderdale-West Palm Beach area for the last three reporting periods. (This CPI index is reported every other month). We have included a COLA increase of 2.2% based on this calculation at a cost of $544,659 in the budget. The Town Council approved an additional 1% COLA since this calculation was not used last year and it would have resulted in a 1% COLA for FY21 at an additional cost of $189,906. Also included are market adjustments for Police Officers and Fire-Rescue personnel to ensure they remain at the 75th percentile and a 1.1% market adjustment for General Employee ranges to maintain competitiveness. Additional information regarding compensation changes can be found later in this message under “Compensation Update”.

       

       Executive Summary

       Town of Palm Beach

       

       
       

     • The total annual required contribution for the defined benefit plan (DB) and defined contribution (DC) pension benefits increased in the general fund by a total of $55,786 due to FTE allocations between funds and the new positions. In addition, in FY21, the Town used prepaid contributions of $126,945 to offset the Town Contribution, in FY22 we have proposed to apply the remaining $484,000 in prepaid contributions directly to reduce the UAAL. Defined Contribution costs increased by $7,425.

     • Other employee benefit costs decreased by $70,998 or 1.06%. Health insurance costs were lower by $23,727. FICA tax increased by $40,713 due to the increase in the salary budget. The Longevity/Bonus program increased by $20,362.

     • Included in Other Employee Benefits is the Transfer to the OPEB trust. The transfer to the OPEB trust fund decreased by $95,643. In the most recent actuarial report, the Town’s funding level was 133.9% funded using a 5% return assumption. The Investment Advisory Committee is recommending that the return assumption be lowered from 6% to 5%.

     • The increase in contractual costs ($780,117) is due to increases for code review of

       $50,000, increases in sewage treatment and disposal costs of $47,931, landscaping contracting $110,937, additional compacted garbage pickup $44,210, janitorial costs

       $15,300, contractual hiring in recreation $85,900 and IT $40,000, IT Maintenance costs

       $34,845, a contractual vehicle technician in the Police Department $30,900, and electricity costs $16,700. The rental of trailers to house the firefighters during construction of the North Fire-Rescue Station in the amount of $250,000 has been included. Also, employee events $20,000, as well as education and conference travel,

       $33,100 were added back into the budget after cuts in FY21 due to the pandemic.

     • The decrease in commodities of ($18,873) is related to numerous small decreases throughout these accounts.

     • Depreciation/Capital outlay costs decreased $39,455, due reduction in the purchase of equipment versus prior years.

     • The funding for the Four Arts Library will increase by $10,580. This funding is now tied to CPI with a cap of 3%. The CPI 12-month change through April for the Miami-Fort Lauderdale-West Palm Beach was 4.1%.

       
       

       Transfers and Other:

     • The transfer to the Risk Fund increased by $163,048 due to anticipated increases in the insurance market.

     • The transfer to the Capital Improvement Fund increased by ($5,766,200) or 216.61% over FY21. Funding for the reconstruction of the North Fire-Rescue Station of $5,500,000 has been added to the transfer. A portion of the funding ($4,000,000) is from General Fund reserves, or a future bank financing.

     • 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 $14,429.

       

       Executive Summary

       Town of Palm Beach

       

       
       

     • Coastal funding includes a 3% increase of $143,310. 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

     Departmental Expenditures

     The three largest departments, Police, Fire-Rescue and Public Works, account for over 54.9% of the Town budget. The transfers mentioned above account for another 30.4% for a total of 85.3% of the total Town budget. All other general government and administrative departments make up the balance of 14.7%. 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, 2020 was $29,628,725. This amount was $12,614,582 above the policy-required minimum. The FY22 budget includes a transfer of $600,000 from fund balance to fund the contingency reserve and $698,500 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 $11,316,082.

     
     

     Total excess reserves in all Town funds as of September 30, 2020, were $28,247,248.

     
     

     For FY21, revenues are exceeding the budget estimates and are at 97.6% through July, and expenditures are close to budget estimates at 83.2% to date. Based on these factors, we are currently estimating a surplus of between $1.5-2 million at FY21 year-end. If we experience a storm or other unexpected event this amount will decrease.

     
     

     Compensation Update

     Human Resources staff conducted an annual 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. Twenty (20) percent of all general positions and all sworn and certified positions were studied. The analysis of public safety market pay ranges resulted in increases to the minimum and maximum for all positions on the Fire Rescue step plan in order to bring the minimum and maximum to the 75th percentile. The maximum of the Police step plan will be increased for the Police Officer and the Police Sergeant position. The General employees that were studied this year remain competitive and within policy with two exceptions. Two positions were found to be

     

     Executive Summary

     Town of Palm Beach

     

     
     

     below the 65th percentile of the market and will be re-graded so that the maximum is between the 65th and 75th percentile. In order to remaining competitive for the rest of the positions, we have increased the ranges by 1.1% for all other positions (unless they are at or above the 75th percentile).

     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 FY22 is 352.68 full-time equivalent personnel (FTE), which is a net increase of 7.11 FTE from the adopted FY21 budget. A chart of the FTE by department is shown below for FY21 and FY22. The chart shows full-time employees which increased by 3.0 FTE and PTNB staffing which increased by 4.11 FTE. The changes in the FTE for both full-time and part-time staffing are described in detail after the table.

     
     

     Department/Fund	FY21	FY22
     Full Time Staffing
     Town Manager	7.00	7.70
     Information Systems	8.00	8.00
     Human Resources	3.77	4.00
     Finance	13.69	13.69
     Planning & Zoning	9.10	9.10
     Fire-Rescue	78.40	78.40
     Police	96.85	96.85
     Public Works	79.88	81.00
     Recreation	7.90	8.40
     Town Docks	1.57	4.55
     Par 3 Golf Course	6.65	6.55
     Building Fund	17.65	16.65
     Underground Utility Fund	1.00	1.00
     Coastal Management Fund	1.00	1.00
     Risk Fund	1.78	1.20
     Health Fund	1.12	0.55
     OPEB Trust	0.98	0.50
     Retirement Fund	0.66	0.86
     Total Full Time Staffing	337.00	340.00
     Part Time No Benefit Staffing
     Fire- Rescue (Ocean Rescue)	3.00	3.00
     Police	1.35	0.00

     

     Executive Summary

     Town of Palm Beach

     

     
     

     Recreation Center	1.78	1.34
     Tennis	1.38	1.03
     Town Wide Undergrounding	0.00	0.75
     Fire Prevention	0.00	0.38
     Building Fund	0.00	4.38
     Human Resources	0.00	0.40
     Risk Management	0.00	0.20
     Health	0.00	0.10
     OPEB	0.00	0.05
     Par 3 Golf Course	1.06	1.06
     Total Part Time No Benefits Staffing	8.57	12.68
     Total Town Staffing	345.57	352.68

     
     

     The increase of 7.11 FTEs in FY22 is made up of the following additions and reductions in part time and full time positions:

     Position changes:

   • 1 FTE reduction of the Human Resource Director.

   • 1 FTE addition of Assistant Town Manager.

   • 1 FTE addition of Communications Specialist (TMO/HR)

   • 1 FTE addition of Administrative Assistant in Planning Zoning and Building.

   • 1 FTE reduction of Electronic Documents Manager (PZB/IT)

   • 1 FTE reduction in Police with the elimination of Training Coordinator.

   • 1 FTE addition of Project Engineer Public Works

   • 3 FTE increase at Marina

   • 4 PTNB increase in Building Enterprise Fund for monitoring and enforcement of construction sites.

   • .75 FTE addition of Administrative Assistant for the Town wide underground program.

   • .25 FTE reduction of full time administrative position to part time in HR

   • .25 FTE reduction of full time administrative position to part time in PZB

   • .35 FTE reduction in Police of part time vehicle technician

   • 0.79 FTE reduction in Recreation part time no benefit positions.

     

     Executive Summary

     Town of Palm Beach

     

     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 FY22, we expect to complete Phase 2 South and Phase 3 South, and continue construction of Phase 4 North and South and begin construction of Phase 5.

     In addition to the FY22 budget, a cash flow projection through 2026 using the updated opinion of costs is included in the Townwide Underground Utility section. During 2021, property owners were provided a final opportunity to prepay their assessments. The Town received over $6.5 million in prepaid assessments reducing the amount available to pay future debt service. The Town issued the final GO bond in the amount of $8,575,000. The prior forecast had a higher amount estimated for debt service than the amount actually issued. After the issuance of the 2021 General Obligation Bond, the forecast currently shows a projected ending deficit of

     $12,657,846 in FY2026. Staff presented an option to fund this deficit by using annual Marina surplus funds in the amount of $2,600,000 for five years.

     Debt Service Funds (205, 206)

     The Debt Service Funds provide for the payment of principal and interest on the Town’s outstanding bonds.

     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 Enterprise Fund for the Town’s portion of the golf course and clubhouse renovation ($191,100), and a portion is funded through the Coastal Management Fund ($508,958). The non-ad valorem revenue transfer from the General Fund for FY22 is $5,676,719.

     The 2016B Series Revenue Bonds debt service appropriation of $722,113 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

     

     Executive Summary

     Town of Palm Beach

     

     
     

     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 FY22 on these bonds will be $3,847,805.

     In 2020, the Town issued non ad valorem debt totaling $31,000,000 through a bank loan for the Marina construction project at an interest rate of 2.25%. The debt service for FY22 will be

     $1,992,763 and paid through the Marina fund. This loan is structured to include a 1% prepayment premium during the first four years and no prepayment premium thereafter.

     The Town’s outstanding Revenue Bond debt as of September 30, 2021, is shown on the table below:

     
     

     Year Issued	Outstanding Principal Balance September 30, 2021	Purpose
     2016A	$38,125,000	First Phase of the ACIP and Refund Outstanding Debt
     2016B	$9,900,000	Worth Avenue Commercial District Project
     2013	$5,470,000	Remaining Balance on Second Phase of ACIP
     2018	$53,320,000	General Obligation Bonds for Townwide Undergrounding Project
     2019	$48,285,000	Taxable Refunding Revenue Bonds for Second Phase of the ACIP
     2019	$4,475,000	Refunding of Remaining Balance of First Phase of ACIP Debt
     2020	31,000,000	Marina Loan
     2021	8,575,000	General Obligation Bonds for Townwide Undergrounding Project
     Total	$199,150,000

     
     

     As of September 30, 2021, the Town’s net bonded debt will amount to 18.6% of the legal limit of

     $1,084,095,629 (5% of preliminary FY22 taxable value of $21,681,912,582).

     
     

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

     For FY22, the following items totaling $11,040,000 are included in the Capital Improvement Fund (307):

     • North Fire-Rescue Station Reconstruction - $5,500,000

     • Pavement Management - $1,000,000

     • Drainage Improvements - $1,075,000

     • Sanitary Sewage System Improvements - $1,770,000

     • Town Building Improvements - $595,000

       

       Executive Summary

       Town of Palm Beach

       

     • Water main improvements (WPB) - $1,000,000 (Funded by West Palm Beach)

     • General Engineering Services - $100,000

       
       

       The transfer to the Capital Improvement Fund has increased by $5,766,200.

       
       

       The American Rescue Plan (ARP) will provide the Town funding for sewer and drainage projects. The Town was recently informed that we will receive $4,415,526 from this source. The updated 5-year Capital Improvement plan moved the rehabilitation of the North Fire-Rescue Station from FY2025 – 2026 to FY22. This project is expected to cost $5,500,000. The Town Council approved additional funding of $1,500,000 from property taxes and $4,000,000 from Town reserves or possibly bank financing, depending on rates at the time, to fund this project.

       
       

       Coastal Management

       The Coastal Management Fund (309) is used to fund the construction costs of the coastal projects. The details of the FY22 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. The plan includes resiliency projects such as the Mid-Town seawall funded at $2.5 million per year for the next five years and annual funding of $1,000,000 per year for the next ten years for seawall or bulkhead repair or replacement.

       Enterprise Funds (401, 402, 405)

       
       

       Town Marina

       
       

       Town Marina was closed for construction through most of FY21. The marina is expected to be operational as of November 1, 2021. Staff has prepared a 10-year financial forecast for the marina. Staff proposed to use $2,600,000 per year of the annual surplus for the next 5 years from the Marina Fund to fund the deficit in the Townwide Underground Project Fund.

       
       

       In addition, the Town Council adopted 3 new financial policies for the Marina. The policies include a Dock Maintenance and Improvement Reserve, Marina Depreciation Reserve, and the Unrestricted Net Position Policy.

       
       

       Par 3 Golf Course

       
       

       Par 3 revenues are projected to increase over end of year estimates during FY22. The various FY22 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).

       

       Executive Summary

       Town of Palm Beach

       

       
       

       FY20 ended the year with a small deficit due to the closures related to the pandemic. To date, for FY21, the Par 3 revenues are on track to end the year well over the budget estimates. The Par 3 should end the year with a healthy surplus. 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 was created last year to account for all building permit revenue and expenses and allow for greater transparency as required by the State of Florida. During FY21, 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. FY21 revenues are expected to be higher than budget and will provide for a higher surplus than anticipated. Total revenues for FY22 are conservatively estimated to be $6,904,119 and total operating expenses are $6,536,343 which includes 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 increased by $642,114 due to the recent increase in building activity. Funding for software implementation, training and annual maintenance of

       $319,984 has been included in the budget for new building permit software to improve customer service and efficiency. In addition, funding for additional part time no benefit personnel has been added to monitor construction sites for violations. After depreciation and capital outlay expense of $343,148 and a 5% operating expense contingency of $166,817 there is a projected net loss of

       $142,189, which will decrease the reserves of this fund.

       
       

       Internal Service Funds (501, 502, 320)

       The transfer to the Risk Fund (501) has increased by $163,048 due to expected increases in the insurance market.

       
       

       The Health Insurance Fund (502) transfer from all funds has decreased due to past favorable claims experience.

       
       

       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.

       

       Executive Summary

       Town of Palm Beach

       

       Trust Funds (600 & 610)

       
       

       Retirement (600)

       The FY22 actuarially determined contribution to the DB plan totals $11,746,005. The contribution decreased $46,487 due to the updated mortality tables used by FRS, offset by assumption changes, including the investment return which was lowered in FY20 from 7.1% to 6.8% and has decreased to 6.6% in FY21. In FY21 the Town used $126,945 in prepaid contributions to offset the Town’s contribution. The Town has $484,000 remaining in prepaid contributions that we have proposed to be used to directly lower the UAAL and not use the funds to offset Town Contributions.

       The Town contribution amounts by employee group are shown below versus the FY21 contribution. Legacy plan costs represent $8,838,582 (75.25%) of the total and the costs for the ongoing plan are $2,907,423 (24.75%).

       
       

       Town DB and DC Retirement Contributions

       
       

       Town Retirement Contributions	FY2021	FY2022	$ Change	% Change
       General Employee DB	$3,560,240	$3,636,738	$76,498	2.15%
       Lifeguards DB	215,911	195,379	($20,532)	-9.51%
       Police DB	3,653,689	3,521,362	($132,327)	-3.62%
       Fire-Rescue DB	4,362,652	4,392,526	$29,874	0.68%
       Total DB Contribution	$11,792,492	$11,746,005	($46.487)	-0.39%
       Total DC Contribution	$626,921	$638,746	$11,825	1.89%
       Total Town DB and DC Contribution	$12,419,413	$12,384,751	($34,662)	-0.28%

       

       Executive Summary

       Town of Palm Beach

       

       
       

       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

       
       

       DC Contributions	FY2018 Actual	FY2019 Actual	FY2020 Actual	FY2021 Budget	FY2022 Budget
       General	$467,062	$445,592	$450,148	$620,455	$631,738
       Lifeguards	5,844	5,155	2,356	6,386	7,008
       Total	$472,906	$450,747	$452,504	$626,841	$638,746

       Health Insurance (OPEB) Trust (610)

       
       

       The actuarially determined transfer to the OPEB trust from the General Fund in the FY22 budget is $334,215. This amount is $95,643 less than FY21. The Investment Advisory Committee recommended the investment return assumption be lowered from 6% to 5%. The funded ratio in the September 30, 2020, actuarial report was 133.9% at the 5% rate.

       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.

       Proposed Millage Rate

       
       

       Resolution No. 095-2021 adopts a proposed millage rate of 2.8966. This rate is 2.95% more than the rolled-back rate of 2.8135. The rate provides a tax decrease for homestead property owners of $54 per million of taxable value.

       
       

       Long-Term Financial Plan

       
       

       The Long-Term Financial Plan (LTFP) has been updated with the FY22 proposed budget.

       
       

       Public Hearing Schedule

       
       

       The State mandated schedule requires that two public hearings be held in September to provide for the final adoption of the Town’s FY22 budget and millage rate. The proposed public hearing meeting dates are as follows: These dates are presented in the Millage Rate Resolution and provided to the Property Appraiser.

       

       Executive Summary

       Town of Palm Beach

       

   • First Public Hearing – September 13, 2021 at 5:01pm

   • Second Public Hearing – September 23, 2021 at 5:01pm

Conclusion

This concludes the executive summary portion of the FY22 proposed budget. Staff will be prepared to answer any questions you may have.

Respectfully Submitted,

Kirk Blouin Town Manager

cc: Department Directors

RESOLUTION NO. 095-2021

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 2021 - 2022 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, 2021, and ending September 30, 2022:

1) The millage rate for nonexempt taxable property within the Town of Palm Beach shall be 2.8966 mills for operational purposes.

Resolution No. 095‐2021

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

Florida Statutes:

The millage rate levied herein is 2.95% more than the “rolled-back rate” of 2.8135 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., Thursday, September 23, 2021, 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 13th day of September 2021.

Danielle H. Moore, Mayor

ATTEST:

Queenester Nieves, CMC, Town Clerk

Resolution No. 095‐2021

TOWN OF PALM BEACH

Information for Special Town Council Meeting on: September 13, 2021

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 FY2022

Resolution No. 096-2021

DATE: September 1, 2021

STAFF RECOMMENDATION

Town staff recommends Town Council adopt Resolution No. 096-2021, which is the Annual Assessment Rate Resolution for the proposed Non-Ad Valorem Service Assessments for the Commercial Solid Waste Collection rates in FY2022.

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 FY2022 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. 096-2021, 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 FY2022 uses a rate analysis methodology by the Town using the Palm Beach County Solid Waste Authority’s reporting and is 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 services or costs related to the services, we use the methodology developed in 2003 which was previously found 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 FY2022 net assessment of $755,993 is derived by reducing the required gross total assessment of $811,698 by these factors.

  
  

  Resolution No. 096-2021 implements the intended assessments for FY2022. 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, 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.

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

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. 096-2021

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, 2021;

WHEREAS, the Town Council, on July 13, 2021, adopted Resolution No. 075-2021 (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 13, 2021, 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, 2021, the Solid Waste Cost to be assessed is $811,698, with $116,275 allocated to Apartments and $695,423 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, 2021, to fund Solid Waste collection and disposal services, facilities, and programs are hereby established as follows:

   Property and Service Type	Annual Assessment Rate	Billing Unit
   Apartments Commercial Property – 5 Day Service	$153.60	Per Dwelling Unit
   Low Volume Medium Volume	$0.029 $0.190	Per Square Foot Per Square Foot
   High Volume Commercial Property – 7 Day Service	$0.832	Per Square Foot
   Low Volume Medium Volume	$0.035 $0.235	Per Square Foot Per Square Foot
   High Volume	$1.030	Per Square Foot

   
   

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, 2021.

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 13th day of September, 2021.

Danielle H. Moore, Mayor

ATTEST:

Queenester Nieves, MBA, CMC Town Clerk

APPENDIX A

AFFIDAVIT REGARDING NOTICE MAILED TO PROPERTY OWNERS

43

AFFIDAVIT OF MAILING

BEFORE ME, the undersigned authority. personall appeared H. Paul Brazi l, who, after being dul worn. depo e and sa :

1. I. H. Paul Brazil. P.... as th Director of the Public Work Department of the Town

   
   

   of Palm Beach "Town" , ha e been directed b th Town Council. to mail or cause to b mailed the notices required by ectjon 10 of Resolution o. 075-2021 and Section 90-65 of the Town of Palm Beach Code.

2. In accordance with Section 10 of Resolution o. 075-2021 and ection 90-65 of the Town of Palm Beach Code, I have cau ed such individual notice for each affected property owner to be prepared and each notice included the following infom1ation: the purpose of the assessm nt; the total amount proposed to be levied against each parcel; the unit of meas urement to be applie d again teach parcel to determine the assessment" the number of uch units contained

   within ea h parcel; the total re enue the Town expects to collect by the a se sment; a statem nt that failure to pa tl1e asses ment will cause a tax certificate to be issued against t he property which may re ult in a loss of ti tle; a statement that all affected prope1iy wners ha e a right to appear at the h aring and to file written objections with the local governing board within 20 days of the noti e and the date. ti me, and place of the hearing.

3. On r before ugust 23 2021 I mailed or directed the mailing of, said notices b fir t class mrul to each own r of property within th e Town that is included on the Assessment R II at the address then hown on the real property assessment tax roll maintained by the Palm Beach

   

   ounty Property Appraiser for the purpo e of th levy and collection of ad valorem taxe .

   
   

   A- l

   
   

4. Additionally in accordance with Chapter 92-264, Laws of Florida I timely provided the infom1ation detailed in paragraph 2. above concerning the assessments to the Palm Beach County Property Apprai er for inclusion as a part of the notice of proposed property taxes under ection 200.069 Florida Statute , the truth-in-millage notification.

   FURTHER AFFIA T SAYETH OT.

   
   

   

   
   

   STATE OF FLORIDA

   COU TY OF PALM BEACH

   
   

   

   The foregoing Affidavit of Mailing was sworn to and subscribed before me by means of IB'physical presence or □ online notarization this 3tsr day of August 2021 , by H. Paul Brazil

   

   LvNrV't:!; l-ltrNN 1--r1

   ublic, State of Florida

   P.E., Director of Public Works, Town of Palm Beach, Florida. He is P,e rsona lly known to me or has produced aidentification and did take an oath.

   
   

   

   At Large /_; 1

   My Commission Expires: <.t7f /&,rz.oz.3

   Commission o.: (;G, 3c./!iS.£ I

   
   

   A-2

   45

   
   

   APPENDIX B PROOF OF PUBLICATION

   The Palm Beach Po

   

   I LOCA ,o

   
   

   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 08/23/2021 and last date of Publication 08/23/2021. 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 BLDG & ZONING, TOWN OF 360 S COUNTY RD

   PALM BEACH, FL 33480-6735

   
   

   Invoice/Order Number:	0000656017
   Ad Cost:	$1,076.25
   Paid:	$0.00
   Balance Due:	$1,076.25

   
   

   SignedC)

   
   

   (Legal Advertising Agent)

   
   

   Sworn or affirmed to, and subscribed before me, this 25th day of August, 2021 in Testimony whereof, I have hereunto set my hand and affixed my official seal, the day and year aforesaid.

   

   

   

   .....

   
   

   

   Signed

   
   

   Please see Ad on following page(s).

   
   

   47

   B-1

   PALM BEACH BLDG & ZONING, TOWN OF 360 S COUNTY RD

   PALM BEACH, FL 33480-6735

   
   

   Invoice/Order Number:	0000656017
   Ad Cost:	$1,076.25
   Paid :	$0,00
   Balance Due:	$1,076.25

   
   

   

   

   

   

   

   

   t-.1 CFTIC'E OF t-llEAR1NG TO RE-fMPOSE AND PROVIDE FOR COLLECTION O'F SOLID VlllSTE SERVICE ASSESSMEIIIT.S

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   COIJcc S!!rviOCS Pll.'.I . e ILS il l p tion .

   
   

   
   

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   Commcn:ia.1 Property - 1 U,1.y ser"ricc .
   IL.ow Volume	$0.035	Per Scuare Feet
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   Htlih Volume	S1.030	i"Ur Su•J1trv Fr.a:t

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   48

   B-2

   
   

   Page 2 of 3

   
   

   
   

   

   

   

   

   t. I

   r:::::::::.. .. -e:::;;;;

   49

   B-3

   
   

   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 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

   13th

   day of

   September ,

   2021 .

   year

   
   

   

   Chairman of the Board or authorized agent

   
   

   of Town of Palm Beach

   

   Name of local government

   
   

   Palm Beach County, Florida

   

   TOWN OF PALM BEACH

   Information for Special Town Council Meeting on: September 13, 2021

   
   

   

   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 FY2022

   Resolution No. 097-2021

   
   

   Date: September 1, 2021

   
   

   

   STAFF RECOMMENDATION

   
   

   Staff recommends Town Council adopt Resolution No. 097-2021, which is the Annual Rate Resolution for the proposed improvement (debt service) and maintenance assessments for the Worth Avenue Commercial District Assessment Area in FY2022.

   
   

   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 FY2022 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. 097-2021 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 FY2022 has been calculated as follows:

   Cost Description
   Original Principal	$ 14,770,000.00
   Outstanding Principal	9,900,000.00
   Scheduled Principal Payment	365,000.00
   Scheduled Interest Payment	357,113.00
   Bond Compliance Reporting Fees	2,500.00
   Estimated Maintenance Expenses 10/1/21‐9/30/22	346,727.00
   Estimated Attorney Fees	1,000.00
   Estimated Postage	100.00
   Estimated PB Post Advertisement	1,000.00
   Property Appraiser Administrative Fees	150.00
   Offsetting Revenue ($5K Garden Club, $500 Interest)	(5,500.00)
   Use of Accumulated Fund Balance	(50,000.00)
   FY2022 Total Net Assessment	$ 1,018,090.00

   
   

   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 FY2022 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 FY2022 net assessment of $1,018,090.00 and incorporating the accumulated rounding adjustment of $39.71, the gross total assessment is $1,069,036.27.

     
     

     Resolution No. 097-2021 implements the intended Worth Avenue Commercial District Area assessments for FY2022. 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, 2021;

   • 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. 097-2021 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. 097-2021

   
   

   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 13, 2021, the Town Council adopted Resolution No. 073-2021 (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 13, 2021, 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. 98-2010); 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, 2021.

   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, 2021, the estimated Maintenance Cost is $291,228.82, which is further divided between the EVU Maintenance Cost allocated to the Aesthetic Infrastructure Improvements of

   $235,013.88 and the Land Area Maintenance Cost allocated to the Basic Infrastructure Improvements of $56,214.94. 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 13th day of September, 2021.

   
   

   

   

   Danielle H. Moore, Mayor ATTEST:

   Queenester Nieves, MBA, CMC Town Clerk

   
   

   APPENDIX A PROOF OF PUBLICATION

   

   he B chB

   mB LOCAL1Q

   
   

   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 08/23/2021 and last date of Publication 08/23/2021. 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

   
   

   Invoice/Order Number:	0000655966
   Ad Cost:	$1,076.25
   Paid:	$0.00
   Balance Due:	$1,076.25

   
   

   

   (Legal Advertising Agent)

   Signed

   
   

   

   Sworn or affirmed to, and subscribed before me, this 25th day of August, 2021 in Testimony whereof, I have hereunto set my hand and affixed my official seal, the day and year aforesaid.

   
   

   

   Signed

   
   

   Please see Ad on following page(s).

   PALM BEACH FINANCE, TOVI/N OF 360 S COUNTY RD

   PALM BEACH , FL 33480-6735

   
   

   Invoice/Order Number:	0000655966
   Ad Cost:	$1,076.25
   Paid:	$0.00
   Balance Due:	$1,076.25

   
   

   

   

   OTICE OF HEARING TO REIMPOSE AND PROVIDE FOR COLLECTIO

   OF SPECIAL ASS SSMENTS N H

   Vt/ORTH AVENUE ASSESSMENT AREA TO PROVIDE F, Q R THE WORTH AVENUE IMP R O V E ME N T PROJECT A D OTHE R RELATED SERVICES

   Notice i s ereby given a the Town Co ci o the Town of Pam Beach ,.-.,ill conduct a public hearing to consider reimposing non-ad .-a lo :re rn spe c ia assessments for thep ro- sion of mai t ance of cheWorth Ave e lmprovemen Project within e boundaries of ttle Wortl Avenu•e Assessment Ar-ea fort e Fiscal Year begir, :i g October 1, 2021 and future ..sc years.

   and a,pp ov I o f he rion-ad va orem capit I ass,eS$ment ro II foT t const ction o t Worth

   Aven e Improvement Proje ct .

   he hea Ing will be held a.t.5:0 1 .m_ on Sepe . an the ow ot Palm Beach To w Council C - tb e rs ow H a ll , 360 South Covr d, B each . F lo rid a , fo r 1he rpose

   01 recei gp u b l ic com rr e:it o the speer-aI • ses_ nts_ All a ected proper1y o•,,me. sr .;ive a

   right to pear at the he ring and to file written ObJ 'ions..-.., h he Qwn 01,1nc;jl -.· hi 20 <Ja ys

   of thi notice.

   Purs t t,o ct,on 286_0105. Ao 1da St.a al aey de,c lo rnade, by the To•w; CotJncil wiU1 spac to a y matt r con demd at Lh e h In g o at any subs u t meeting to v,1 ich the To ,n Cou ci I has co tin ed its del iber.ations. yo wil I n.eed a record of the proc-ee d- gs a r, d may need to e sure that a verbatim record is made_ i eluding the stimo. y and o.-_, d e n c e upon which e appeal Is to be ade. l.n ac c o rd a nce v £ h the Ame - -a s v,1ith D is a b- lit ic s A ct . persons needing a special acco odatlon or an I i peter to p.arti-c p ato in this proceed- gs: ou1d contact e Town Manager's Office t (561) 838-5410 or through the Florida Relay Service by dialing 1 -800-955-8770 for 1oice callers or 1-800-955-8 7 7 1 for T D O c.a ll e rs , at least two (Zj days prior to e da e of the hea- rtg.

   

   The assessrnent for chp a e el ot property,.- 1 e based in part on the amovnt o: d Area on the Tax P c1,rce l nd i n part o 1heTaxable Val e of T.a >< Parcel as t es,e were assigned ,c1t the in- iation o:f the assess en p ro g 'ra m at e - m e of he acl op t io of the Initial Assesssnent Resolu- (Resolutio n o. 7-t. 1 O j . A more 5-Pec- ic description of e imp rovemen a d the me hod of c put,n the assessment fOT iaach parcel of property are set forth in e I tti.a Assessment Resolution ( esol io:n No. 7'1-10) adQPted by tha o, o nci l o.n July 13 , 201 D. C-op es of Ch ap 1e r 9 , Article II of u,,e io-.'YT'l Code t e lniti.,li Asses rne t Resolu , 1 F i J Ass-ess ent Re oh,rl ion (R 01 t io n No. 98-10). tt,eP reliminary Rate Resolution and the 1..1pda1e<d

   As5-=s - nt RoU tor the v c: ing f i a l year se- e:vl.'1ilable 1or inspec Qna the otfice of "heTow

   l\.'1anager. loca: ed al To•, vn H 1. 360 South Counyt R o a d . P a lm Be a c ,h Flonda.

   The s SSffl.il!n'ls v, II e col ec ed on the ad v or m L x b1 II to be ,na .lle d I No•.-e - ber 202 _ as authorized by sec·t on 97.3632. FloridaStatu es. Fai re to pay th-e assessments will c-ause a rax oe- · icatc to be issued agai st t e property w, l ich may result in a ss of t i•Je _ The Tow Cou cil

   inte ds to collect the capi al assessments in irty (:30) an nu al installm ts, the first of ll'lhich was incluct-ed o t e ad vatorom tax bil I to bo mailed I Novembe: 201Q_ The Tovm Council i te ds o Im pose a d colJect th0 mruntonar\Co asses-s - r ts o an an, ual b a s i s _

   I you ve any questions. p se con act the Town Manager's Office at (561) 838-5410, Mo day th ro u g h F- d a y between 8;30 a.m. and 5:00p . m .

   M AP OF A S S ES S M E N T A R EA

   
   

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      APPENDIX B AFFIDAVIT OF MAILING

      AFJ[f}DAVIT OF MAILING

      
      

      BEFORE lVIE, 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. 48-2021 and Sections 90-65 and 90-85 of the Town of Palm Beach Code.

      2. In accordance with Section 7 of Resolution No. 48-2021 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 23, 2021, 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.

   1. 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 y

      means oft:lphysical presence or □ online notarization, this 32? day of S@ptcm fe

      

      

      ..{ Y •c,;•... MARY P MCQUAIG

      (f <.f:.\ Notary Public • State of Florida

      t W l i Commission# HH 018835

      ·· ·,;,t o, !'\- / My Comm. Expires Oct 31, 2024

      " Bonded through National Notary Assn.

      2021 by Jane Le Clainche, Finance Director, Town of Palm Beach, Florida. She is personally known to me or has produced as ide ification and did tak an oath.

      
      

      
      

      B--2

      
      

      APPENDIX C

      
      

      FORM OF CERTIFICATE TO

      NON-AD VALOREM ASSESSMENT ROLL

      

      
      

      the Town of Palm Beach Palm Beach

      
      

      13 September 2021

      
      

      Town of Palm Beach

      
      

      Palm Beach

      
      

      C-1

      
      

      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 2022

      

      
      

      Property	Assessment #	Service Address	Balance Due
      50-43-43-23-05-014-0010	00250-0001	347 WORTH AVE	24,564.53
      50-43-43-23-05-014-0031	00250-0002	9 VIA PARIGI	215.67
      50-43-43-23-05-014-0241	00250-0003	400 HIBISCUS AVE	13,191.21
      50-43-43-23-05-014-0242	00250-0004	301 WORTH AVE	35,177.09
      50-43-43-23-05-014-0331	00250-0005	309 WORTH AVE	20,688.02
      50-43-43-23-05-014-0391	00250-0006	325 WORTH AVE	9,230.03
      50-43-43-23-05-014-0430	00250-0007	331 WORTH AVE	8,349.74
      50-43-43-23-05-015-0010	00250-0008	405 HIBISCUS AVE	53,646.05
      50-43-43-23-05-015-0280	00250-0010	205 WORTH AVE	39,982.97
      50-43-43-23-05-015-0340	00250-0011	219 WORTH AVE	23,907.44
      50-43-43-23-05-015-0380	00250-0012	225 WORTH AVE	26,487.50
      50-43-43-23-05-015-0420	00250-0013	235 WORTH AVE	11,694.77
      50-43-43-23-05-015-0440	00250-0014	237 WORTH AVE	24,692.44
      50-43-43-23-05-015-0480	00250-0015	247 WORTH AVE	23,845.58
      50-43-43-23-05-016-0010	00250-0017	401 S COUNTY RD	29,589.12
      50-43-43-23-05-016-0130	00250-0018	151 WORTH AVE	65,273.96
      50-43-43-23-05-016-0380	00250-0019	125 WORTH AVE	68,246.21
      50-43-43-23-05-016-0600	00250-0020	411 S COUNTY RD	29,087.98
      50-43-43-23-05-017-0010	00250-0086	150 WORTH AVE	162,933.90
      50-43-43-23-05-018-0010	00250-0022	256 WORTH AVE	30,298.64
      50-43-43-23-05-018-0050	00250-0023	224 WORTH AVE	84,435.14
      50-43-43-23-05-018-0170	00250-0024	222 WORTH AVE	17,267.98
      50-43-43-23-05-018-0190	00250-0025	216 WORTH AVE	21,229.56
      50-43-43-23-05-018-0212	00250-0026	212 WORTH AVE	6,041.80
      50-43-43-23-05-018-0230	00250-0027	204 WORTH AVE	57,302.62
      50-43-43-23-05-019-0010	00250-0028	350 WORTH AVE	22,090.58
      50-43-43-23-05-019-0200	00250-0029	312 WORTH AVE	8,107.12
      50-43-43-23-05-019-0220	00250-0030	306 WORTH AVE	25,027.93
      50-43-43-26-14-000-0010	00250-0031	175 WORTH AVE	11,796.66
      50-43-43-26-14-000-0020	00250-0032	175 WORTH AVE	7,014.52
      50-43-43-26-14-000-0030	00250-0033	175 WORTH AVE	6,221.10
      50-43-43-27-62-000-0010	00250-0034	329 WORTH AVE	3,603.00
      50-43-43-27-62-000-0020	00250-0035	329 WORTH AVE	3,261.14
      50-43-43-27-62-000-0030	00250-0036	329 WORTH AVE	3,698.89
      50-43-43-27-62-000-0040	00250-0037	329 WORTH AVE	847.00
      50-43-43-27-62-000-0050	00250-0038	329 WORTH AVE	1,356.53
      50-43-43-27-62-000-0060	00250-0039	329 WORTH AVE	1,766.53
      50-43-43-27-62-000-0070	00250-0040	329 WORTH AVE	1,299.22
      50-43-43-27-69-000-0010	00250-0041	250 WORTH AVE	2,371.25
      50-43-43-27-69-000-0020	00250-0042	250 WORTH AVE	2,323.85

      
      

      TOWN OF PALM BEACH, FLORIDA

      Improvement Assessment Roll and Maintenance Assessment Roll for the Worth Avenue Assessment Area Fiscal Year 2022

      

      
      

      Property	Assessment #	Service Address	Balance Due
      50-43-43-27-69-000-0030	00250-0043	250 WORTH AVE	1,699.48
      50-43-43-27-69-000-0040	00250-0044	250 WORTH AVE	3,071.61
      50-43-43-27-71-001-1010	00250-0048	339 WORTH AVE	3,636.57
      50-43-43-27-71-001-1020	00250-0049	341 WORTH AVE	2,360.50
      50-43-43-27-71-001-1030	00250-0050	343 WORTH AVE	2,112.95
      50-43-43-27-71-001-1040	00250-0051	345 WORTH AVE	2,189.70
      50-43-43-27-71-001-1050	00250-0052	7 VIA MIZNER	709.86
      50-43-43-27-71-001-1060	00250-0053	8 VIA MIZNER	694.99
      50-43-43-27-71-001-1070	00250-0054	9 VIA MIZNER	709.86
      50-43-43-27-71-001-1080	00250-0055	14 VIA MIZNER	1,768.11
      50-43-43-27-71-001-1090	00250-0056	14 VIA MIZNER	838.49
      50-43-43-27-71-001-1100	00250-0057	23 VIA MIZNER	699.10
      50-43-43-27-71-001-1110	00250-0058	21 VIA MIZNER	1,127.82
      50-43-43-27-71-001-1120	00250-0059	5 VIA MIZNER	570.48
      50-43-43-27-71-001-1140	00250-0060	28 VIA MIZNER	910.45
      50-43-43-27-71-001-1150	00250-0061	32 VIA MIZNER	1,670.07
      50-43-43-27-71-001-1160	00250-0062	33 VIA MIZNER	1,333.55
      50-43-43-27-71-001-1170	00250-0063	34 VIA MIZNER	1,696.12
      50-43-43-27-71-001-1180	00250-0064	333 WORTH AVE	2,855.36
      50-43-43-27-71-001-1190	00250-0065	335 WORTH AVE	2,283.12
      50-43-43-27-71-001-1200	00250-0066	337 WORTH AVE	2,273.57
      50-43-43-27-71-001-2080	00250-0067	16 VIA MIZNER	3,410.26
      50-43-43-27-71-001-2160	00250-0068	38 VIA MIZNER	3,868.97
      50-43-43-27-71-002-1010	00250-0071	60 VIA MIZNER	695.77
      50-43-43-27-71-002-1020	00250-0072	64 VIA MIZNER	630.63
      50-43-43-27-71-002-1030	00250-0073	64 VIA MIZNER	775.30
      50-43-43-27-71-002-1040	00250-0074	66 VIA MIZNER	463.71
      50-43-43-27-71-002-1050	00250-0075	66 VIA MIZNER	502.94
      50-43-43-27-71-002-1060	00250-0076	87 VIA MIZNER	1,299.19
      50-43-43-27-71-002-1070	00250-0077	87 VIA MIZNER	814.27
      50-43-43-27-71-002-1080	00250-0078	87 VIA MIZNER	667.79
      50-43-43-27-71-002-1090	00250-0079	88 VIA MIZNER	1,911.98
      50-43-43-27-71-002-1100	00250-0080	90 VIA MIZNER	2,311.48
      50-43-43-27-71-002-1110	00250-0081	92 VIA MIZNER	1,153.08
      50-43-43-27-71-002-1120	00250-0082	96 VIA MIZNER	543.65
      50-43-43-27-71-002-1140	00250-0083	99 VIA MIZNER	462.64
      50-43-43-27-71-002-1150	00250-0084	99 VIA MIZNER	1,422.61
      50-43-43-27-71-002-2010	00250-0085	64 VIA MIZNER	1,309.69
      50-43-43-27-88-000-0010	00250-0090	259 WORTH AVE	11,707.64
      50-43-43-27-88-000-0020	00250-0091	259 WORTH AVE	11,707.64

      
      

      

      
      

      TOWN OF PALM BEACH, FLORIDA

      Improvement Assessment Roll and Maintenance Assessment Roll for the Worth Avenue Assessment Area Fiscal Year 2022

      Property Assessment # Service Address

      Balance Due

      $1,069,036.27

      TOWN OF PALM BEACH

      Information for Special Town Council Meeting on: September 13, 2021

      
      

      

      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 FY2022

      Resolution No. 098-2021

      
      

      Date: September 1, 2021

      
      

      STAFF RECOMMENDATION

      Staff recommends the Mayor and Town Council adopt Resolution No. 098-2021, which is the Annual Rate Resolution for the proposed assessments for the Via Fontana Underground Assessment Area in FY2022.

      
      

      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 FY2022 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. 098-2021 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 FY2022 has been calculated as follows:

      
      

      Cost Description
      Original Principal	$ 224,672.15
      Outstanding Principal	123,569.55
      Anticipated Funding Agreement Required Principal Payment	11,233.61
      Estimated Interest Payment @ 0.2%	247.14
      Interest Rate Surcharge @ 1%	1,235.70
      Estimated Attorney Fees	300.00
      Estimated Postage ($.50 x 4 properties)	2.00
      Estimated PB Post Advertisement	1,000.00
      Property Appraiser Administrative Fees	150.00
      Final FY2022 Total Net Assessment	$ 14,168.45

      
      

      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 FY2022 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 FY2022 net assessment of $14,168.45 and incorporating the accumulated rounding adjustment ($0.01), the gross total assessment is $14,876.87.

      
      

      Resolution No. 098-2021 implements the intended Via Fontana assessments for FY2022. The resolution amount other things:

      • references the property to be assessed;

      • references past Town Council actions to properly effectuate Via Fontana assessments;

      • adopts the updated assessment roll for the fiscal year commencing on October 1, 2021;

      • 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.

      
      

      The final public hearing will begin at 5:01 p.m. on Monday, September 13, 2021, in Town Council Chambers and electronically via Zoom. Property owners received notice of this hearing from the TRIM notice provided by the Property Appraiser which alerts the property owner to the amount of the annual assessment and to the date, time and place of the public hearing so that they may exercise their right to be heard to object or call to the Town’s attention any mistakes that they believe may have been made in applying the assessment formula to any given property.

      
      

      FUNDING/FISCAL IMPACT

      
      

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

      
      

      TOWN ATTORNEY REVIEW

      
      

      Resolution No. 098-2021 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: John C. Randolph, Town Attorney Heather Encinosa, Esq.

      RESOLUTION NO. 098-2021

      
      

      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 VIA FONTANA ASSESSMENT AREA; APPROVING THE UPDATED ASSESSMENT ROLL; PROVIDING FOR THE CONTINUED COLLECTION 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.

      
      

      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 11, 2012, the Town Council adopted Resolution No. 71-2012, the Initial Assessment Resolution for Assessments in the Via Fontana Assessment Area (the "Initial Assessment Resolution"), describing the method of assessing the cost of the Underground Utility Improvements against the real property that will be specially benefited thereby, and directing the preparation of the preliminary Improvement Assessment Roll and provision of the notices required by the Code; and

      WHEREAS, on September 12, 2012, the Town Council also adopted Resolution No. 127-2012, the Final Assessment Resolution for Assessments in the

      Via Fontana Assessment Area (the "Final Assessment Resolution"), confirming the Initial Assessment Resolution with such amendments deemed necessary by the Town Council, imposing the Improvement Assessments, providing for collection of the Improvement Assessments in twenty (20) annual installments, and approving the Improvement Assessment Roll; and

      WHEREAS, pursuant to the provisions of the Code, the Town Council is required to adopt an Annual Rate Resolution for each Fiscal Year to approve the assessment roll for such Fiscal Year; and

      WHEREAS, as required by the Code, notice of a public hearing has been published and mailed, if required, to each property owner proposed to be assessed 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.

      WHEREAS, a public hearing has been duly held on September 13, 2021, 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 Annual Rate Resolution is adopted pursuant to the Code; the Initial Assessment Resolution; the Final Assessment 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, Initial Assessment Resolution, as amended, and the Final Assessment Resolution, unless the context clearly indicates an alternative meaning.

SECTION 3. APPROVAL OF UPDATED ASSESSMENT ROLL.

1. The Improvement Assessment Roll, which is attached as Appendix D and incorporated herein by reference, is hereby approved for the Fiscal Year commencing on October 1, 2021.

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

SECTION 4. ASSESSMENTS TO FUND THE UNDERGROUND UTILITY IMPROVEMENTS.

1. The Tax Parcels included in the updated Improvement Assessment Roll are hereby found to be specially benefited by the provision of the

   Underground Utility Improvements in the amount of the annual Improvement Assessment set forth in the updated Improvement Assessment Roll.

2. The methodology set forth in Sections 3.02 and 4.04 of the Initial Assessment Resolution, as amended and approved in the Final Assessment Resolution, for assigning Assessment Units and computing the Improvement Assessments is hereby confirmed and found to be a fair and reasonable method of apportioning the Project Cost among the benefited properties.

3. For the Fiscal Year beginning October 1, 2021, the Project Cost shall continue to be allocated among all Tax Parcels in the Via Fontana Assessment Area, based upon each parcel's assignment of Assessment Units. Annual Improvement Assessments have been levied and imposed on all Tax Parcels within the Via Fontana Assessment Area in the manner described in the Initial Assessment Resolution, as amended and approved in the Final Assessment Resolution, and shall be collected for a period not to exceed 20 years, commencing with the ad valorem tax bill that was mailed in November 2012.

   SECTION 5.ASSESSMENT LIENS. Upon adoption of this Annual Rate Resolution:

   1. The Improvement 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 Improvement Assessment Roll 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

   
   

   Improvement 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 Improvement Assessment Roll to the Tax Collector by September 15, in the manner prescribed by the Uniform Assessment Collection Act. The Improvement 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 7. 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 8. 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 13th day of September, 2021.

   
   

   

   Danielle H. Moore, Mayor ATTEST:

   
   

   

   Queenester Nieves, MBA, CMC Town Clerk

   
   

   APPENDIX A PROOF OF PUBLICATION

   
   

   

   

   h Palm B ch

   m LOCAL1Q

   
   

   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 08/23/2021 and last date of Publication 08/23/2021. 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

   
   

   Invoice/Order Number:	0000655963
   Ad Cost:	$1,076.25
   Paid:	$0.00
   Balance Due:	$1,076.25

   
   

   

   

   (Legal Adve rtising Agent)

   
   

   

   

   

   - - ffii

   jFiE :r?Eknr ------

   Sworn or affirmed to, and subscribed before me, this 25th day of August 2021 in Testimony whereof, I have hereunto set my hand and affixed my official seal, the day and year aforesaid.

   
   

   Signed

   
   

   Please see Ad on following page(s).

   PALM BEACH FINANCE, TOWN OF

   360 S COUNTY RD

   PA LM BEA CH, FL 33480-6735

   
   

   Invoice/Order Number:	0000655963
   Ad Cost:	$1,076.25
   Paid:	$0.00
   Balance Due:	$1,076.25

   
   

   

   

   NOTICE OF HEARING TO REIMPOSE AND PROVIDE FOR COLLECTIO

   OF SPEC AL ASSESSMENTS IN THE VIA FONTANA ASSESSMENT AREA TO PROVIDE FOR THE UNDERGROUND UTILITY IMPROVEMENTS

   No rca , s 1,::maby 9 •er, 1.a the own Co • nt.:i o 1.h e owr'l o-f P .;ai rT, B.eaoh wi II ccmd cl a

   publi<:;; he, ing t·o oo n s i,:t r e a.ppro...al of ths .assessment rQII f,or e non- d v. £ore sp lal assess e ts o t ep ro,-.. s c, of ttr.e dGsig:n. construction. and i1\Sla ll a:tio 11 of the Underground ut ility Improvements w· hin e bo ndaries of t e Via Fof"'ltana Assessment A'l"ea for e Fisc-aI Year begi _· n,g October 1. 2021 and future "t,sc y em-s .

   t1e t1ea irln g will be J1s ld a l :01 p.m. on Sepembem- 1 3 . 2021, n the TowA of PalmB eael\ Town Council Chambers. Town H I. 36D South Counly Road . Palm Beae , Florid.a. for lf"le purp os e or recei-v ng p b lic oon mem on • e Via F o n t a n.a Assessment special asses nt roll. All affec e-d property ow11ers have a righ t o apr:>e<i!r <1t the h e iilrin g and to me writteri o'bjectio n-s wi h - e Town C".,,ouncll •n th i 20 days of 1his. o'lice.

   Purs t scctton 286.0105, Florida S tatutes, f you decide to appeal anyd ee· ic made by the To,. Council v.•lth rasp,ect to al"Y't matter con dered at the h a,-ing o at any subsequ@ t meeticig to w ich the Town C ciI has con-tin ed its deriberations, yo wil I r1eed' a record of the prooe d• gs and rnay need to e sure that a "'erbat im record is 1T1a d e . incl ing the estimony and e-.., d e n c upon v1h1ch e appB.al Is to be ad . In accor-dan.c.e v, t the Am ca s with

   Oisab;litlas Act. persons needing a special aecommod atio.n OI'.an-1 \ -e't'p:- e t e r to paru ·p ate In th s

   pro ceed i g "" ou Id contact dle Tovr o M a nag e-< s Of ce ail: (561) 838-541Oor through the Florida Rela"y' Service by oia ·in g 1 - 8 0 0 - 9 5 5 - 8 7 7 0 t o r v o ic e callers or 1 -800-955-8771 for TOO callers, at least two (2 daysp · r to t e date of the hea n,g.

   The ass.€1ss1ne-nt for each parcel of property isb as©d on the nu b ier o equivalent bQn©"fit

   as s1g n oo o t e Tax P ar ce l. A more spocifiic d esc rip illio n of ths Im prove, e-.nts and me

   of -co m p u n n g tie assessment r each parcel of property are set forth i the I n it ia l Asses ent Aeso lu ·on oo1oopted by he Tow C o \.ln c i l o n Jul ..- 11. 20 2 - Copies ot Ch:e,p1er 9 . Art "c e 1• of the Tow Co d e , t e l n i'll a l Ass-es-sme t Resc lu tio (Ries.o lu t io n N o. , 1 • 2 0 2). the F in al Ass SSime-tlt

   ResolubO Res olu1ion No. 12 -20 2) . .a d the pdated Ass-essm,ent Ao-11 OI' the u pc o m in g ts.cal year are avai ab le for inspection at the office of the Town Manager. located at Town Hai.. 3-60 Sou h County Road. aJrnB e ac h . F lo ri-oe,,

   he assess en1s .....-m e c o l t ec .ed on the ad "' rern 'lax b i II to be rn a iled in NQ'Je ber 202 • as au thor iZ€ d by section 97.3632. oridaS t atu tes. FaMure to pay the ass.;issmonts will ca sea tax oertif ic at Qto ibe issued agal st t e pro p0 rt y· whic may rasuIt· n a oss of t ill.IQ. Tho Tow Co rnclJ

   ,,•ill c o tl ec-t e assess en s in 20 annual ins-tallm t s. the rst of ll'lhich was inctuded on t e ad

   v lo rp.rn t :x 111I rn a i f -P.< in N-ov e rn b,e r 2 12 .

   I f you have.any q u-e:sllo s, p .ase contact the Town Ma-na g e r ' s Office at (561} 838 -541 . Mo day

   through F "day between 8:30 a_m _ and 5 ; 0 0 _p. m .

   MAP OF ASSESSMENT AREA

   

   

   

   

   

   
   

   J-· I
   TOWN COUNCIL OF THE TOWN,	o F	PALM	BEA CH ,	FLORIDA

   
   

   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"), in accordance with Chapter 92-264, Laws of Florida, a special act relating to the Property Appraiser, have been directed by the Town Council to provide notice of the assessment to be imposed within the Via Fontana Assessment Area as part of the notice of proposed property taxes under Section 200.069, Florida Statutes, the truth-in-millage notification.

   2. In accordance with this direction, I timely provided the information concerning the purpose of the assessment and assessment amount for each affected tax parcel within the Via Fontana Assessment Area 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.

      
      

      NOT APPLICABLE

      
      

      

      Jane Le Clainche

      
      

      B-1

      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 ☐ online notarization, this

      day of September,

      2021 by Jane Le Clainche, Finance Director, Town of Palm Beach, Florida. She is personally known to me or has produced as identification and did take an oath.

      
      

      

      Printed Name: Notary Public, State of Florida

      At Large

      My Commission Expires: Commission No.:

      
      

      
      

      B-2

      
      

      APPENDIX C

      
      

      FORM OF CERTIFICATE TO

      NON-AD VALOREM ASSESSMENT ROLL

      

      
      

      the Town of Palm Beach Palm Beach

      
      

      13 September 2021

      
      

      Town of Palm Beach

      
      

      Palm Beach

      
      

      C-1

      
      

      APPENDIX D IMPROVEMENT ASSESSMENT ROLL

      
      

      TOWN OF PALM BEACH, FLORIDA

      Via Fontana Assessment Area Improvement Assessment Roll Fiscal Year 2022

      

      
      

      Property	Assessment #	Service Address	Balance Due
      50-43-44-11-00-001-0010	vfugu-0001	1616 S OCEAN BLVD	$5,316.31
      50-43-44-11-03-000-1001	vfugu-0002	126 SEAGRAPE CIR	$2,814.58
      50-43-44-11-03-000-1002	vfugu-0003	125 SEAGRAPE CIR	$2,814.58
      50-43-44-11-03-000-1011	vfugu-0004	123 VIA FONTANA	$3,931.40
      			$14,876.87

      TOWN OF PALM BEACH

      Information for Special Town Council Meeting on: September 13, 2021

      
      

      

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

      From: Jane Le Clainche, Finance Director

      
      

      Re: Everglades Island Underground Assessment Area – Adoption of Assessment Roll and Capital Assessments for FY2021

      Resolution No. 099-2021

      
      

      Date: September 1, 2021

      
      

      STAFF RECOMMENDATION

      Staff recommends the Mayor and Town Council adopt Resolution No. 099-2021, which is the Annual Rate Resolution for the proposed assessments for the Everglades Island Underground Assessment Area in FY2022.

      
      

      GENERAL INFORMATION

      The Everglades Island Underground Utilities Project was completed in 2013. Three more years of assessment remain, including this year’s.

      
      

      The Everglades Island net assessment for FY2022 has been calculated as follows:

      
      

      Cost Description
      Original Principal	$ 685,625.00
      Outstanding Principal	113,959.25
      Anticipated Funding Agreement Required Principal Payment	56,979.63
      Estimated Interest Payment @ 0.2%	227.92
      Interest Rate Surcharge @ 1%	1,139.59
      Estimated Attorney Fees	300.00
      Estimated Postage ($.50 x 46 properties)	23.00
      Estimated PB Post Advertisement	1,000.00
      Property Appraiser Administrative Fees	150.00
      Final FY2022 Total Net Assessment	$ 59,820.14

      
      

      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 FY2022 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 FY2022 net assessment of $59,820.14 and incorporating the accumulated rounding adjustment $0.06, the gross total assessment is $62,811.26.

Resolution No. 099-2021 implements the intended Everglades Island assessments for FY2022. The resolution amount other things:

• references the property to be assessed;

• references past Town Council actions to properly effectuate Everglades Island assessments;

• adopts the updated assessment roll for the fiscal year commencing on October 1, 2021;

• 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.

  
  

  The final public hearing will begin at 5:01 p.m. on Monday, September 13, 2021, in the Town Hall Council Chambers and electronically via Zoom. Property owners received notice of this hearing from the TRIM notice provided by the Property Appraiser which alerts the property owner to the amount of the annual assessment and to the date, time and place of the public hearing so that they may exercise their right to be heard to object or call to the Town’s attention any mistakes that they believe may have been made in applying the assessment formula to any given property.

  
  

  FUNDING/FISCAL IMPACT

  
  

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

  
  

  TOWN ATTORNEY REVIEW

  
  

  Resolution No. 099-2021 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: John C. Randolph, Town Attorney Heather Encinosa, Esq.

  RESOLUTION NO. 99-2021

  
  

  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 COLLECTION 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.

  
  

  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 9, 2013, the Town Council adopted Resolution No. 116-2013, the Initial Assessment Resolution for Assessments in the Everglades Island Assessment Area (the "Initial Assessment Resolution"), describing the method of assessing the cost of the Underground Utility Improvements against the real property that will be specially benefited thereby, and directing the preparation of the preliminary Improvement Assessment Roll and provision of the notices required by the Code; and

  WHEREAS, on September 10, 2013, the Town Council also adopted Resolution No. 161-2013, the Final Assessment Resolution for Assessments in the

  Everglades Island Assessment Area (the "Final Assessment Resolution"), confirming the Initial Assessment Resolution with such amendments deemed necessary by the Town Council, imposing the Improvement Assessments, providing for collection of the Improvement Assessments in ten (10) annual installments, and approving the Improvement Assessment Roll; and

  WHEREAS, pursuant to the provisions of the Code, the Town Council is required to adopt an Annual Rate Resolution for each Fiscal Year to approve the assessment roll for such Fiscal Year; and

  WHEREAS, as required by the Code, notice of a public hearing has been published and mailed, if required, to each property owner proposed to be assessed 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 has been duly held on September 13, 2021, 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 Annual Rate Resolution is adopted pursuant to the Code; the Initial Assessment Resolution; the Final Assessment 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, Initial Assessment Resolution, as amended, and the Final Assessment Resolution, unless the context clearly indicates an alternative meaning.

  SECTION 3.APPROVAL OF UPDATED ASSESSMENT ROLL.

  
  

  1. The Improvement Assessment Roll, which is attached as Appendix D and incorporated herein by reference, is hereby approved for the Fiscal Year commencing on October 1, 2021.

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

  SECTION 4. ASSESSMENTS TO FUND THE UNDERGROUND UTILITY IMPROVEMENTS.

  1. The Tax Parcels included in the updated Improvement Assessment Roll are hereby found to be specially benefited by the provision of the

     Underground Utility Improvements in the amount of the annual Improvement Assessment set forth in the updated Improvement Assessment Roll.

  2. The methodology set forth in Sections 3.02 and 4.04 of the Initial Assessment Resolution, as amended and approved in the Final Assessment Resolution, for assigning Assessment Units and computing the Improvement Assessments is hereby confirmed and found to be a fair and reasonable method of apportioning the Project Cost among the benefited properties.

  3. For the Fiscal Year beginning October 1, 2021, the Project Cost shall continue to be allocated among all Tax Parcels in the Everglades Island Assessment Area, based upon each parcel's assignment of Assessment Units. Annual Improvement Assessments have been levied and imposed on all Tax Parcels within the Everglades Island Assessment Area in the manner described in the Initial Assessment Resolution, as amended and approved in the Final Assessment Resolution, and shall be collected for a period not to exceed 10 years, commencing with the ad valorem tax bill that was mailed in November 2013.

  SECTION 5.ASSESSMENT LIENS. Upon adoption of this Annual Rate Resolution:

  1. The Improvement 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 Improvement Assessment Roll 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

  
  

  Improvement 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 Improvement Assessment Roll to the Tax Collector by September 15, in the manner prescribed by the Uniform Assessment Collection Act. The Improvement 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 7. 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 8. 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 13th day of September, 2021.

  
  

  
  

  

  Danielle H. Moore, Mayor ATTEST:

  
  

  

  Queenester Nieves, MBA, CMC Town Clerk

  
  

  APPENDIX A PROOF OF PUBLICATION

  Th P lmB chB t

  LOCALiQ

  
  

  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 08/23/2021 and last date of Publication 08/23/2021. 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

  Invoice/Order Number:	0000655959
  Ad Cost:	$1,076.25
  Paid:	$0.00
  Balance Due:	$1,076.25

  

  
  

  

  

  (Legal Advertising Agent)

  
  

  Sworn or affirmed to, and subscribed before me, this 25th day of August, 2021 in Testimony whereof, I have hereunto set my hand and affixed my official seal, the day and year aforesaid.

  
  

  

  

  

  

  ;._-;-,;,·/!".- ··.n. APRI J. CONWAY

  

  ,\ .iJ

  Signed

  
  

  Please see Ad on following page(s).

  Commission# HH 0&6231

  

  fapires May 2, 2025 1

  . >"i:f.J·' llollded Tlwv l"Cl'l fait 7019

  

  

  

  

  

  PALM BEACH FINANCE,TO\fv'N OF

  360 S COUNTY RD

  PALM BEACH, FL 33480-6735

  
  

  Invoice/Order Nu mber.	0000655959
  Ad Cost:	$1,076. 25
  Paid:	$0.00
  Balance Due:	$1,076.25

  
  

  N O T I CE OF HEARING TO REIMPOSE AND PROVIDE FOR COLLECTION OF SPECIAL ASSE S SME N T S IN THE E VE R G LA DE S

  1I S L A N D A S SE SS M E 'N T AREA

  TO PROVIDE FOR THE UNDERGROUND UTILITY 'I M P R O V E ME N T S

  No ereby ,9 ven a the own Cou ell ot tt e own ot P m Beach wiII c;:

  public h eo r i ,9 to co n s id er c e ap p n:'>,..<=tl of 1he assessment rol fo r t e non-ad v·

  s me ts or thep ro"•·· of e de,-g n. c stl"'Uct,on an ans .;;ill a tion of 1n Un ergrovno

  Utility tm Q'-' rnents v,•ithin e bo ndanes o t e Evergl- des Isl n A$,.:5,essmen Area for the Fi.-s ca l Ve e r b inniTig Ocfo er 1. 202 and 1'-Jt re fi al ye<1r .

  T h eafirig wi It be helo t 5:01 p.m. on Sep m 13. 20 1, m the Tov.·n of Palm Beac To•, ., Council C ambers, Town Hall, 360 South Co ty Roact, Palm B each. Florida, for thep rpose of re · vi g p: li,c comment on the E verg acfes Island Assess erit sp e oi a l as.:se,5srnent ru ll . AJJ affecte<J property owners h.ave a rigt'l to appear a't e h ririg and o file written objectioJ'\s with

  • he Town Council •ti h"n 20 days of this not ice.

    Purs t ·o section 286.0105, Florida Sta tes, if '.)'OU decide to appeaJ any deci:si made by the Town Co"Uncil ·with respec to any matter considered at the hearing o at any subseq ent meeting tow ic the To •,m C cil ha .s contin edits deliberations, yo will rleed a record of the prooeed"n,gs a d may need toe sure that ave tim record is made. i eluding the estimony and evid e n ce upon v,1hic lhe appeal is to be ade. In accorda ce 11.lit the A e ~ s w i t h D is ab "lit ie s Act persons ne ing a special acco odatron or .anin ter pr eter to participate in this procecdi g should contact the Town Manager's Offic0 at (561) 838 S410 or through the Florida Rolay Service by dialing 1-800-955-8770 for vo· ce callers or 1-800-955 8771 for TOO callors. at least two (2) da'.,·S prior to e date of the hea ·ng.

    The assessment for each parcel of prop rty Isb ased on Ule nu ber o equivalQrlt bQnef t u its ass gned o t a Tax P arcel. A mo re specific desc p· o of the Improve, ents a.-.c:J ie met od of co m p u g e assessme t or each parcel of p opert:,• .are se fort i the I n it i a l Asses :nt Resolu o adopted by e Tow Cou c I on July 9. 20 1 3 . Cop a.s of C ap l e 90, A rh ci e II of the

    ow Code, t e l.n, tia l Assessme t R _so h.Jt on (Aeso ti.on No. 116 -2 D13). th ln al Asses ent

    e"'olu o ( olu, t o n N o . 1 6 1 - 2 0 3 ), and the u dated Ass,ess ant A I :fo r the u pc o m in g LScal year are a'o.•c!liJab la for In sp e ct io n at t e office of the own Mana9 r. loc.a1ed 1 owr Hall. 360

    Sou h CClun1y Road . P $ 1r,r B e a ch . lorida.

    ihe asse nts wil be collect don the orern tax brll to be mailed in No ver b e r 202 • as authon;ro:ad by section 97.363 • Florid ,a tatu es.Fail re to pay the sses.-sments will ca se c1 tax oe rn f i te to . is aa,ed against t e prQp rt),• wh ic mfiy result in os:s of t itl e. The Tov,n Co Git w i ll co lee e asses-s n ts in O :annual inst allrne;nt s . 1h-e rs of v.1 ich .•,•as included cm t e a,ct valor.em ta;,c ill mail din November 2013.

    If ·oL have any QLJes· n s. p le as e contact t e Towr, naget·'s Office at (561) 838-541O,

    Monday throug Frida',,• betv.-.ee,., 8: 3 0 a. • and 5:00 p.m

    MAP OF ASSESSME NT AREA

    
    

    C

    ..

    
    

    A-2

    Page 2 of 3

    

    
    

    C

    
    

    TOWN COUNCIL OF THE TOWN OF PALM BEACH, FLORIDA

    

    

    

    

    
    

    
    

    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"), in accordance with Chapter 92-264, Laws of Florida, a special act relating to the Property Appraiser, have been directed by the Town Council to provide notice of the assessment to be imposed within the Everglades Island Assessment Area as part of the notice of proposed property taxes under Section 200.069, Florida Statutes, the truth-in- millage notification.

    2. In accordance with this direction, I timely provided the information concerning the purpose of the assessment and assessment amount for each affected tax parcel within the Everglades Island Assessment Area 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.

       
       

       NOT APPLICABLE

       
       

       

       Jane Le Clainche

       
       

       B-1

       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 ☐ online notarization, this

       day of ,

       2021 by Jane Le Clainche, Finance Director, Town of Palm Beach, Florida. She is personally known to me or has produced as identification and did take an oath.

       
       

       

       Printed Name: Notary Public, State of Florida

       At Large

       My Commission Expires: Commission No.:

       
       

       
       

       B-2

       
       

       APPENDIX C

       
       

       FORM OF CERTIFICATE TO

       NON-AD VALOREM ASSESSMENT ROLL

       

       
       

       the Town of Palm Beach Palm Beach

       
       

       13 September 2021

       
       

       Town of Palm Beach

       
       

       Palm Beach

       
       

       C-1

       
       

       APPENDIX D IMPROVEMENT ASSESSMENT ROLL

       
       

       

       
       

       TOWN OF PALM BEACH, FLORIDA

       Everglades Island Assessment Area Improvement Assessment Roll Fiscal Year 2022

       Property	Assessment #	Service Address
       50-43-43-27-01-000-0510	egugu-0001	609 ISLAND DR
       50-43-43-27-01-000-0521	egugu-0002	608 ISLAND DR
       50-43-43-27-01-000-0530	egugu-0004	619 ISLAND DR
       50-43-43-27-01-000-0541	egugu-0005	624 ISLAND DR
       50-43-43-27-01-000-0550	egugu-0006	625 ISLAND DR
       50-43-43-27-01-000-0580	egugu-0008	630 ISLAND DR
       50-43-43-27-01-000-0601	egugu-0010	640 ISLAND DR
       50-43-43-27-01-000-0611	egugu-0011	657 ISLAND DR
       50-43-43-27-01-000-0621	egugu-0012	650 ISLAND DR
       50-43-43-27-01-000-0631	egugu-0013	663 ISLAND DR
       50-43-43-27-01-000-0641	egugu-0014	662 ISLAND DR
       50-43-43-27-01-000-0661	egugu-0015	670 ISLAND DR
       50-43-43-27-01-000-0670	egugu-0016	671 ISLAND DR
       50-43-43-27-01-000-0690	egugu-0017	677 ISLAND DR
       50-43-43-27-01-000-0701	egugu-0018	674 ISLAND DR
       50-43-43-27-01-000-0702	egugu-0019	680 ISLAND DR
       50-43-43-27-01-000-0800	egugu-0020	601 ISLAND DR
       50-43-43-27-02-000-0710	egugu-0021	685 ISLAND DR
       50-43-43-27-02-000-0731	egugu-0022	695 ISLAND DR
       50-43-43-27-02-000-0761	egugu-0025	688 ISLAND DR
       50-43-43-27-02-000-0781	egugu-0026	690 ISLAND DR
       50-43-43-27-02-000-0791	egugu-0027	727 ISLAND DR
       50-43-43-27-02-000-0821	egugu-0028	710 ISLAND DR
       50-43-43-27-02-000-0830	egugu-0029	735 ISLAND DR

       Balance Due

       $986.99

       
       

       $986.99

       
       

       $986.99

       
       

       $1,644.02

       
       

       $986.99

       
       

       $1,644.02

       
       

       $986.99

       
       

       $1,644.02

       
       

       $986.99

       
       

       $986.99

       
       

       $1,644.02

       
       

       $986.99

       
       

       $986.99

       
       

       $986.99

       
       

       $986.99

       
       

       $986.99

       
       

       $986.99

       
       

       $1,644.02

       
       

       $986.99

       
       

       $1,644.02

       
       

       $2,301.03

       
       

       $1,644.02

       
       

       $1,644.02

       
       

       $2,301.03

       
       

       TOWN OF PALM BEACH, FLORIDA

       Everglades Island Assessment Area Improvement Assessment Roll Fiscal Year 2022

       

       
       

       Property	Assessment #	Service Address	Balance Due
       50-43-43-27-02-000-0841	egugu-0030	744 ISLAND DR	$1,644.02
       50-43-43-27-02-000-0851	egugu-0031	751 ISLAND DR	$986.99
       50-43-43-27-02-000-0880	egugu-0032	748 ISLAND DR	$1,644.02
       50-43-43-27-02-000-0890	egugu-0033	757 ISLAND DR	$2,301.03
       50-43-43-27-02-000-0900	egugu-0034	760 ISLAND DR	$3,615.08
       50-43-43-27-03-000-0280	egugu-0038	510 ISLAND DR	$2,301.03
       50-43-43-27-03-000-0291	egugu-0039	520 ISLAND DR	$2,301.03
       50-43-43-27-03-000-0310	egugu-0040	537 ISLAND DR	$1,644.02
       50-43-43-27-03-000-0320	egugu-0041	528 ISLAND DR	$986.99
       50-43-43-27-03-000-0350	egugu-0043	555 ISLAND DR	$1,644.02
       50-43-43-27-03-000-0361	egugu-0044	550 ISLAND DR	$1,644.02
       50-43-43-27-03-000-0372	egugu-0045	561 ISLAND DR	$986.99
       50-43-43-27-03-000-0400	egugu-0046	560 ISLAND DR	$986.99
       50-43-43-27-03-000-0410	egugu-0047	569 ISLAND DR	$986.99
       50-43-43-27-03-000-0420	egugu-0048	568 ISLAND DR	$986.99
       50-43-43-27-03-000-0440	egugu-0050	576 ISLAND DR	$986.99
       50-43-43-27-03-000-0450	egugu-0051	589 ISLAND DR	$986.99
       50-43-43-27-03-000-0460	egugu-0052	584 ISLAND DR	$986.99
       50-43-43-27-03-000-0470	egugu-0053	593 ISLAND DR	$986.99
       50-43-43-27-03-000-0481	egugu-0054	582 ISLAND DR	$986.99
       50-43-43-27-03-000-0482	egugu-0055	600 ISLAND DR	$1,644.02
       			$62,811.26

       TOWN OF PALM BEACH

       Information for Special Town Council Meeting on: September 13, 2021

       
       

       

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

       From: Jane Le Clainche, Finance Director

       
       

       Re: Peruvian Avenue 400 Block Streetscape Project Underground Assessment Area –

       Adoption of Final Assessment Roll for FY2022

       Resolution No. 100-2021

       
       

       Date: September 1, 2021

       
       

       

       STAFF RECOMMENDATION

       
       

       Staff recommends Town Council adopt Resolution No. 100-2021, which is the final assessment resolution for the proposed improvement (debt service) and maintenance assessments for the Peruvian Avenue 400 Block Streetscape Project Assessment Area in FY2022.

       
       

       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 FY2022 proposed debt service and maintenance assessments for the Peruvian Avenue 400 Block Streetscape Project Assessment Area that will appear on a property owner’s tax bill mailed on or about November 1. By adopting Resolution No. 100-2021 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 late August of this year and by letter from the Town issued in mid-August.

       
       

       The Peruvian Avenue 400 Block Streetscape Project net improvement and maintenance assessment for FY2022 has been calculated as follows:

       Cost Description
       Original Principal	$ 1,224,759.00
       Outstanding Principal	276,505.28
       Anticipated Funding Agreement Required Principal Payment	92,172.04
       Estimated Interest Payment @ .2%	553.01
       Interest Rate Surcharge @ 1%	2,765.05
       Estimated Maintenance Expenses 10/1/20‐9/30/21	27,000.00
       Estimated Attorney Fees	1,000.00
       Estimated Postage ($.50 x 136 properties)	68.00
       Estimated PB Post Advertisement	1,000.00
       Property Appraiser Administrative Fees	150.00
       Use of Accumulated Fund Balance	‐
       Final FY2022 Total Net Assessment	$ 124,708.10

       
       

       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, we used the most common methodology in use throughout Florida called the Linear Front Footage method of assessment. Resolution No. 100-2021 confirms the continued use of the Lineal Front Footage methodology and finds that the project improvements will provide a special benefit to all Tax Parcels located within the Peruvian Avenue Assessment Area.

       
       

       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 FY2022 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 FY2022 net assessment of $124,708.10, and incorporating the accumulated rounding adjustment of ($1.25), the gross total assessment is $130,942.26.

         
         

         Resolution No. 100-2021 implements the intended Peruvian Avenue 400 Block Streetscape Assessment Area assessments for FY2022. The resolution, among other things:

       • references the property to be assessed;

       • references past Town Council actions to properly effectuate Peruvian Avenue 400 Block

         Streetscape assessment;

       • adopts the updated assessment roll for the fiscal year commencing on October 1, 2021;

       • 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.