Item P4 P4
BOARD OF COUNTY COMMISSIONERS
COUNTY of MONROE �� i Mayor Holly Merrill Raschein,District 5
The Florida Keys Mayor Pro Tern James K.Scholl,District 3
Craig Cates,District 1
Michelle Lincoln,District 2
' David Rice,District 4
Board of County Commissioners Meeting
May 15, 2024
Agenda Item Number: P4
2023-2474
BULK ITEM: No DEPARTMENT: County Attorney
TIME APPROXIMATE: STAFF CONTACT: Christine Limbert-Barrows
Public Hearings
AGENDA ITEM WORDING: Public Hearing to consider adoption of an Ordinance authorizing the
use of accumulated surplus Tourist Development Tax and Tourist Impact Tax revenues collected
through September 30, 2024 in an amount not to exceed $35 million for the purpose of providing
housing that is affordable and available to employee of private sector tourism-related businesses in the
County in accordance with CS/CS/SB 1456; providing for the repeal of all ordinances inconsistent
herewith and providing for an effective date.
ITEM BACKGROUND:
CS/CS/SB 1456 (SB 1456)was passed by the legislature on March 5, 2024, and provides for counties
designated as Areas of Critical State Concern(ACSC) that levy a tourist development tax pursuant to s.
125.0104, Florida Statutes and a tourist impact tax pursuant to s. 125.0108, Florida Statutes, may use
any accumulated surplus from such taxes collected through September 30, 2024, not to exceed $35
million, whether held by the county directly or by a land authority in the county created pursuant to s.
380.0663, Florida Statutes, for purposes of providing housing that is Affordable, as defined in s.
420.0004, Florida Statutes; and available to employees of private sector tourism-related businesses in
the county. Any housing financed with funds from the surplus may be used only to provide housing that
is affordable, as defined in s. 420.0004, Florida Statutes, for a period of no less than 99 years.
Expenditure of such funds is subject to approval by a majority vote of the BOCC. The term
"accumulated surplus"means the accumulated excess of revenue over expenditure from prior years
which has not been set aside for a specific purpose.
At the April 17, 2024, BOCC meeting, the BOCC agreed to direct staff to bring an ordinance back
regarding legislation needed in response to SB 1456.
If Governor DeSantis signs SB 1456 or it otherwise becomes law, it will become effective July 1, 2024.
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Since the BOCC has no meeting scheduled in June, this ordinance is being placed before the Board for
approval in anticipation of SB 1456 becoming law.
This ordinance authorizes for "accumulated surplus" funds to be transferred to an account to be held
directly by the County or Land Authority and authorized for use in accordance with provisions of SB
1456 as set forth above. The Ordinance also provides that the expenditure of such"accumulated
surplus" funds is subject to approval by a majority vote of the BOCC. The ordinance also provides that
BOCC will adopt a policy or resolution setting forth the process for distribution and expenditure of the
accumulated funds for affordable housing in accordance with the conditions as set forth in SB 1456.
The Board adopted Ordinance 011-2023 at its June 21, 2023, meeting and set forth a separate account
established for special public facilities which was at that time anticipated to be expanded by legislation
to include affordable housing. A policy was also adopted regarding how the special public facilities
fund will be funded which is being revised to allow for funds to be used as set forth in SB 1456.
The policy for"special public facilities"will be revised and is included as a separate agenda item for
approval by the Board which also authorizes for"accumulated funds"to be used for the affordable
housing in accordance with SB 1456. The account for special public facilities will remain in place
under the tourist management plan and in accordance with the revised policy will be funded from
excess funds after the $35 million is transferred for the purpose as set forth in SB 1456.
PREVIOUS RELEVANT BOCC ACTION:
At the April 17, 2024 BOCC meeting, the Board agreed to direct staff to prepare an ordinance to allow
for the authorized use of Tourist Development and Tourist Impact Tax revenues as set forth in SB
1456.
INSURANCE REQUIRED:
No
CONTRACT/AGREEMENT CHANGES:
N/A
STAFF RECOMMENDATION: Approval.
DOCUMENTATION:
Ordinance implementing SB 1456 allowing for use of excess TDT and TIMP taxes for deed restricted
affordable housing available to employees of tourism related business.pdf
Business Impact Estimate for Ordinance authorizing sue of funds per SB 1456 TDT and TIMP for
housing employees of tourist related businesses.pdf
SB 1456 2024.pdf
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FINANCIAL IMPACT:
This Ordinance will allow for TDT and Tourist Impact Tax revenues in an amount not to exceed $35
million to be held by the County or the Land Authority for use for affordable housing for private sector
tourism-related business as set forth in more detail above effective July 1, 2024 conditioned upon SB
1456 becoming law.
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ORDINANCE NO. -2024
AN UNCODIFIED ORDINANCE OF THE BOARD OF
COUNTY COMMISSIONERS (BOCC) OF MONROE
COUNTY, FLORIDA, AUTHORIZING THE USE OF
ACCUMULATED SURPLUS FROM TOURIST
DEVELOPMENT TAX AND TOURIST IMPACT TAX
REVENUES COLLECTED THROUGH SEPTEMBER 30,
2024 NOT TO EXCEED $35 MILLION, WHETHER HELD
BY THE COUNTY DIRECTLY OR BY THE LAND
AUTHORITY IN THE COUNTY FOR THE PURPOSE OF
PROVIDING HOUSING THAT IS AFFORDABLE,
AVAILABLE TO EMPLOYEES OF PRIVATE SECTOR
TOURISM-RELATED BUSINESSES IN THE COUNTY IN
ACCORDANCE WITH CS/CS/SB 1456; PROVIDING FOR
SEVERABILITY; PROVIDING FOR THE REPEAL OF ALL
ORDINANCES INCONSISTENT HEREWITH AND
PROVIDING AN EFFECTIVE DATE.
WHEREAS, the Legislature passed CS/CS/SB 1456 (SB 1456) on March 5, 2024; and
WHEREAS, SB 1456 provides for counties, which are designated as an Areas of Critical
State Concern (ACSC) and which levy both a tourist development tax pursuant to F.S.. 125.0104
and a tourist impact tax pursuant to F.S. 125.0108, may use any accumulated surplus from such
taxes collected through September 30, 2024, not to exceed $35 million, whether held by the
county directly or by a land authority in the county created pursuant to F.S. 380.0663 for
purposes of providing housing that is "affordable", as that term is defined in F.S. 420.0004, and
on the condition that said housing is available to employees of private sector tourism-related
businesses in the county; and
WHEREAS, SB 1456 further provides that any housing financed with funds from the
surplus may be used only to provide housing that is affordable, as that term is defined in F.S.
420.0004 for a period of no less than 99 years; and
WHEREAS, SB 1456 further provides that expenditure of such funds is subject to
approval by a majority vote of the BOCC and defines the term "accumulated surplus"to mean
the accumulated excess of tourist development tax revenue and/or tourist impact revenue over
expenditure from prior years which has not been set aside for a specific purpose; and
WHEREAS, at the April 17, 2024, BOCC meeting, the BOCC directed staff to draft an
ordinance implementing the requirements of SB 1456; and
WHEREAS, if Governor DeSantis signs SB 1456 or it otherwise becomes law, it will
become effective July 1, 2024; and
WHEREAS, in anticipation of SB 1456 becoming law, this ordinance is being placed
before the Board of County Commissioners (BOCC) for approval and to authorize for these
"accumulated surplus"funds to be transferred to an account to be held directly by the County or
Land Authority and authorized for use in accordance with SB 1456; and
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WHEREAS, the expenditure of such"accumulated surplus"funds is subject to approval
by a majority vote of the BOCC; and
WHEREAS, the Board adopted Ordinance 011-2023 at its June 21, 2023, meeting which
established a separate account established for special public facility projects which was at that
time anticipated to be expanded by legislation to include affordable housing; and
WHEREAS, a policy was also adopted regarding how the special public facilities fund
will be funded which is being revised to allow for funds to be used as set forth in SB 1456; and
WHEREAS, with the passage of SB 1456, the policy for"special public facilities"
projects will be revised as needed to authorize for "accumulated funds"to be used for the
affordable housing in accordance with SB 1456; and
WHEREAS, the separate account for special public facilities will remain in place under
the tourist management plan and in accordance with the revised policy; and
WHEREAS, the BOCC will adopt a policy or resolution setting forth the process for
distribution and expenditure of the accumulated funds for affordable housing in accordance with
the requirements as set forth in SB 1456; and
WHEREAS, because this ordinance is intended to implement legislation that is limited
to the use of certain funds accumulated by September 30, 2024, the Board finds no purpose
would be served by codifying this ordinance into the Monroe County Code of Ordinances.
NOW THEREFORE BE IT ORDAINED BY THE BOARD OF COUNTY
COMMISSIONERS OF MONROE COUNTY, FLORIDA:
SECTION 1: The Monroe County Board of County Commissioners (BOCC) hereby,
1. Finds Monroe County, is designated as Areas of Critical State Concern (ACSC)that
levies a tourist development tax pursuant to s. 125.0104, Florida Statutes and a tourist
impact tax pursuant to s. 125.0108, Florida Statutes;
2. Authorizes accumulated surplus from such taxes collected through September 30, 2024,
not to exceed $35 million, whether held by the County directly or by the Monroe County
Comprehensive Plan Land Authority to be used for purposes of providing housing that is:
(a) "Affordable" as that term is defined in F.S. 420.0004; and
(b) Available to employees of private sector tourism-related businesses in the county.
3. Any housing financed with funds from the surplus may be used only to provide housing
that is affordable, as defined in F.S. 420.0004, for a period of no less than 99 years.
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4. Expenditure of such funds for projects must be approved by a majority vote of the
BOCC.
5. The term "accumulated surplus" means the accumulated excess of revenue over
expenditure from prior years which has not been set aside for a specific purpose.
6. The BOCC will adopt a policy or resolution setting forth the process for distribution and
expenditure of accumulated funds for affordable housing in accordance with the
conditions as set forth in SB 1456.
SECTION 2: SEVERABILITY. If any portion of this ordinance is for any reason held invalid or
declared to be unconstitutional, inoperative or void, such holding shall not affect the remaining
portions of this ordinance. If this ordinance or any provision thereof shall be held to be inapplicable
to any person,property or circumstances, such holding shall not affect its applicability to any other
person, property or circumstances.
SECTION 3: CONFLICT WITH OTHER ORDINANCES. All ordinances or parts of
ordinances in conflict with this ordinance are hereby repealed to the extent of said conflict.
SECTION 4: TRANSMITTAL. This Ordinance shall be filed with the Department of State.
SECTION 5: EFFECTIVE DATE. This Ordinance shall be effective on July 1, 2024 provided
that SB 1456 has become law.
SECTION 6: CODIFICATION. The Clerk shall transmit this ordinance to the Municipal Code
Corporation for publication on the appropriate website but Municipal Code Corporation is
directed NOT to codify this ordinance in the Monroe County Code of Ordinances.
PASSED AND ADOPTED by the Board of County Commissioners of Monroe County, Florida,
at a regular meeting of said Board held on the 15th day of May 2024.
Mayor Holly Merrill Raschein, District 5
Mayor Pro Tem James K. Scholl, District 3
Commissioner Michelle Lincoln, District 2
Commissioner Craig Cates, District 3
Commissioner David Rice, District 4
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(SEAL) BOARD OF COUNTY COMMISSIONERS
Attest: KEVIN MADOK, Clerk OF MONROE COUNTY, FLORIDA
By: By:
As Deputy Clerk Mayor
Approved for legal sufficiency:
Christine Limbert-Barrows
Sr. Assistant County Attorney
Monroe County Attorney's Office
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"e11UYY 'u
BUSINESS IMPACT ESTIMATE!
Meeting Date: May 15,2024
Proposed Ordinance Title/Reference: An ordinance authorizing the use of accumulated surplus from the
Tourist Development Tax and Tourist Impact Tax revenues collected through September 30, 2024, in an
amount not to exceed$35 Million for the purpose of providing affordable housing to private section tourism-
related businesses upon passage of Senate Bill 1456.
The Proposed Ordinance® does ❑ does not fall under one of the following enumerated exceptions:!
® The proposed ordinance is required for compliance with Federal or State law or regulation;
❑ The proposed ordinance relates to the issuance or refinancing of debt;
® The proposed ordinance relates to the adoption of budgets or budget amendments,including revenue
sources necessary to fund the budget;
❑ The proposed ordinance is required to implement a contract or an agreement, including, but not
limited to, any Federal, State, local, or private grant or other financial assistance accepted by the
county government;
❑ The proposed ordinance is an emergency ordinance;
❑ The ordinance relates to procurement;or
❑ The proposed ordinance is enacted to implement the following:
a. Part II of Chapter 163, Florida Statutes, relating to growth policy, county and municipal
planning, and land development regulation, including zoning, development orders,
development agreements and development permits;
b. Sections 190.005 and 190.046,Florida Statutes,regarding community development districts;
c. Section 553.73,Florida Statutes,relating to the Florida Building Code;or
d. Section 633.202,Florida Statutes,relating to the Florida Fire Prevention Code.
Summary of Proposed Ordinance and Statement of Public Purpose to be Served:
This Ordinance authorizes the use of accumulated surplus from the Tourist Development Tax and Tourist
Impact Tax revenues collected through September 30,2024,in an amount not to exceed$35 Million for the
purpose of providing affordable housing for private sector tourism-related businesses in the County upon
passage of Senate Bill 1456.The legislature has previously determined that the provision of affordable
housing by a governmental entity constitutes a public purpose and is in the best interest,health,safety and
welfare of the public.
Estimate of Direct Economic Impact on Private/For Profit Businesses:-
a. Estimate of Direct Business Compliance Costs: This Ordinance is not intended to impact any businesses
in Monroe County.
b. New Charges/Fees on Businesses Impacted:No change.
C. Estimate of Regulatory Costs:No change.
Good Faith Estimate of Number of Businesses Likely Impacted:None
Any Additional Information:
Business impact statement must be posted on the county's website no later than the date the notice of proposed enactment is published.
2 F.S.125.66(3)(c)(2023)
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1
2 An act relating to counties designated as areas of
3 critical state concern; amending s . 380 . 0552, F. S . ;
4 adding certain requirements to local comprehensive
5 plans relating to a hurricane evacuation study;
6 amending s . 380 . 0666, F. S . ; revising the powers of the
7 land authority; providing requirements for conveying
8 affordable housing homeownership units; providing lien
9 status prioritization for certain purposes; amending
10 s . 420 . 9075, F. S . ; excluding land designated as an
11 area of critical state concern within a specified
12 timeframe from award requirements made to specified
13 sponsors or persons for the purpose of providing
14 eligible housing as a part of a local housing
15 assistance plan; providing for expiration and
16 retroactive applicability; authorizing counties that
17 have been designated as areas of critical state
18 concern to use specified tourist development tax and
19 tourist impact tax revenue for affordable housing for
20 certain employees; requiring that housing financed
21 with such funds maintain its affordable housing status
22 for a specified timeframe; requiring that the
23 expenditure of certain funds be subject to approval by
24 a majority vote of the board of county commissioners
25 of an eligible county; defining the term "accumulated
26 surplus"; providing an effective date .
27
28 Be It Enacted by the Legislature of the State of Florida:
29
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30 Section 1 . Paragraph (a) of subsection (9) of section
31 380 . 0552, Florida Statutes, is amended to read:
32 380 . 0552 Florida Keys Area; protection and designation as
33 area of critical state concern .-
34 (9) MODIFICATION TO PLANS AND REGULATIONS .-
35 (a) Any land development regulation or element of a local
36 comprehensive plan in the Florida Keys Area may be enacted,
37 amended, or rescinded by a local government, but the enactment,
38 amendment, or rescission becomes effective only upon approval by
39 the state land planning agency. The state land planning agency
40 shall review the proposed change to determine if it is in
41 compliance with the principles for guiding development specified
42 in chapter 27F-8, Florida Administrative Code, as amended
43 effective August 23, 1984, and must approve or reject the
44 requested changes within 60 days after receipt . Amendments to
45 local comprehensive plans in the Florida Keys Area must also be
46 reviewed for compliance with the following:
47 1 . Construction schedules and detailed capital financing
48 plans for wastewater management improvements in the annually
49 adopted capital improvements element, and standards for the
50 construction of wastewater treatment and disposal facilities or
51 collection systems that meet or exceed the criteria in s .
52 403 . 086 (11) for wastewater treatment and disposal facilities or
53 s . 381 . 0065 (4) (1) for onsite sewage treatment and disposal
54 systems .
55 2 . Goals, objectives, and policies to protect public safety and
56 welfare in the event of a natural disaster by maintaining a
57 hurricane evacuation clearance time for permanent residents of
58 no more than 24 hours . The hurricane evacuation clearance time
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59 shall be determined by a hurricane evacuation study conducted in
60 accordance with a professionally accepted methodology and
61 approved by the state land planning agency. For purposes of
62 hurricane evacuation clearance time :
63 a . Mobile home residents are not considered permanent
64 residents .
65 b . The City of Key West Area of Critical State Concern
66 established by chapter 28-36, Florida Administrative Code, shall
67 be included in the hurricane evacuation study and is subject to
68 the evacuation requirements of this subsection .
69 Section 2 . Subsection (14) is added to section 380 . 0666,
70 Florida Statutes, to read:
71 380 . 0666 Powers of land authority.—The land authority shall
72 have all the powers necessary or convenient to carry out and
73 effectuate the purposes and provisions of this act, including
74 the following powers, which are in addition to all other powers
75 granted by other provisions of this act :
76 (14) For affordable housing homeownership units, to require
77 compliance with the income requirements under paragraph (3) (a)
78 at the time of conveyance each time a unit is conveyed. The
79 original land authority funding or contribution shall be
80 memorialized in a recordable perpetual deed restriction. If the
81 purchase receives state or federal funding and that state or
82 federal funding program requires a priority lien position over
83 the land authority deed restriction, the land authority funding
84 or contribution may be subordinate to a first purchase money
85 mortgage and the state or federal funding lien .
86 Section 3 . Paragraph (g) of subsection (5) of section
87 420 . 9075, Florida Statutes, is amended to read:
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88 420 . 9075 Local housing assistance plans; partnerships .-
89 (5) The following criteria apply to awards made to eligible
90 sponsors or eligible persons for the purpose of providing
91 eligible housing:
92 (g) 1 . All units constructed, rehabilitated, or otherwise
93 assisted with the funds provided from the local housing
94 assistance trust fund must be occupied by very-low-income
95 persons, low-income persons, and moderate-income persons except
96 as otherwise provided in this section.
97 2 . a . At least 30 percent of the funds deposited into the
98 local housing assistance trust fund must be reserved for awards
99 to very-low-income persons or eligible sponsors who will serve
100 very-low-income persons, and at least an additional 30 percent
101 of the funds deposited into the local housing assistance trust
102 fund must be reserved for awards to low-income persons or
103 eligible sponsors who will serve low-income persons .
104 b . This subparagraph does not apply to a county or an
105 eligible municipality that includes or has included within the
106 previous 5 years an area of critical state concern designated by
107 the Legislature for which the Legislature has declared its
108 intent to provide affordable housing. This sub-subparagraph
109 expires on July 1, 2029, and applies retroactively.
110 Section 4 . (1) A county that has been designated as an area
111 of critical state concern by law or by action of the
112 Administration Commission pursuant to s . 380 . 05, Florida
113 Statutes, and that levies a tourist development tax pursuant to
114 s . 125 . 0104, Florida Statutes, and a tourist impact tax pursuant
115 to s . 125 . 0108, Florida Statutes, may use any accumulated
116 surplus from such taxes collected through September 30, 2024,
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117 not to exceed $35 million, whether held by the county directly
118 or by a land authority in the county created pursuant to s .
119 380 . 0663, Florida Statutes, for the purpose of providing housing
120 that is •
121 (a) Affordable, as defined in s . 420 . 0004, Florida
122 Statutes; and
123 (b) Available to employees of private sector tourism-
124 related businesses in the county.
125 (2) Any housing financed with funds from the surplus
126 described in subsection (1) may be used only to provide housing
127 that is affordable, as defined in s . 420 . 0004, Florida Statutes,
128 for a period of no less than 99 years .
129 (3) Expenditure of such funds is subject to approval by a
130 majority vote of the board of county commissioners for any such
131 county designated as an area of critical state concern .
132 (4) For purposes of this section, the term "accumulated
133 surplus" means the accumulated excess of revenue over
134 expenditure from prior years which has not been set aside for a
135 specific purpose .
136 Section 5 . This act shall take effect July 1, 2024 .
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