Item Q09 Q9
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
July 17, 2024
Agenda Item Number: Q9
2023-2612
BULK ITEM: No DEPARTMENT: County Attorney
TIME APPROXIMATE: STAFF CONTACT: Bob Shillinger
no
AGENDA ITEM WORDING: Approval of a resolution rescinding resolution 2024-186 and
directing that the Supervisor of Elections place two questions on the November 2024 general election
ballot on behalf of the Monroe County School Board.
ITEM BACKGROUND:
On May 7, 2024, the Monroe County School Board adopted two (2)resolutions asking the County
Commission to approve placing two (2) separate questions on the November 5, 2024 general election
ballot. The School Board's resolutions asked the County Commission to call elections to extend:
1. the "operational millage levy" under F.S. 1011.71(9) for an additional 4 years (Res. 2024-001);
and
2. the 1/2 cent "School Capital Outlay Surtax" under F.S. 212.055(6) for an additional ten years
(Res. 2024-002).
On May 15, 2024, the BOCC honored that request by adopting Resolution 186-2024, which directed the
Supervisor of Elections to place those two (2) questions on the November 2024 ballot as required by
law. On June 11, 2024, the School Board adopted amended resolution 2024-02 to change the second
ballot question as follows:
• The revised language better matches the statutory language to reflect that the money
collected through the surtax will be shared with the charter schools "based upon their
proportionate share of the total school district enrollment."
• The revised adds the acquisition of$5 million for school buses to the permissible list of
expenditures for the surtax.
The BOCC resolution presented with this item, if passed, would rescind BOCC Resolution 186-2024
and direct the Supervisor of Elections to place the original question presented in MCSB Resolution
2024-01 {Exhibit Al and the amended question presented in MCSB Resolution 2024-02 (amended)
{Exhibit B} on the November 5, 2024 general election ballot.
4940
The School Board's General Counsel's memo explaining the reasons for the change is attached for
further information.
PREVIOUS RELEVANT BOCC ACTION:
On 5/15/2024, the BOCC adopted Resolution 186-2024.
INSURANCE REQUIRED:
No
CONTRACT/AGREEMENT CHANGES:
n/a
STAFF RECOMMENDATION: Approval
DOCUMENTATION:
Resolution rescinding resolution 186-2024 and directing SOB to place School Board—Referendum in
MCSB Res 2024 01 and 2024 02 amended on 11.5.24 ballot.pdf
MCSB counsel 5.29.24 Memorandum RE Sales Surtax and DOR Recommendation re changes to
MCSB Resolution 2024 02.pdf
FINANCIAL IMPACT:
None on the BOCC.
4941
12
M v
MONROE COUNTY, FLORIDA
BOARD OF COUNTY COMMISSIONERS
RESOLUTION NO. -2024
A RESOLUTION OF THE BOARD OF COUNTY
COMMISSIONERS OF MONROE COUNTY, FLORIDA
RESCINDING RESOLUTION 186 - 2024 IN
ITS ENTIRETY A N D REQUESTING THE
SUPERVISOR OF ELECTIONS TO PLACE BEFORE
THE VOTERS AT THE NOVEMBER 2024
GENERAL ELECTION TWO SEPARATE QUESTIONS
REQUESTED BY THE SCHOOL BOARD OF MONROE
COUNTY, FLORIDA, TO: 1) DETERMINE WHETHER THE
SCHOOL BOARD SHALL BEAUTHORIZED TO RENEWTHE
OEPRATIONAL MILLAGE LEVY FOR AN ADDITIONAL FOUR (4)
YEARS BEGINNING ON JANUARY 1, 2027 FOR EXPENDITURE
ON LAWFUL PURPOSES AS PROVIDED FOR IN F.S. 1011.71(9);
AND 2) DETERMINE WHETHER THE HALF CENT SCHOOL
CAPITAL OUTLAY SURTAX SHALL BE RENEWED AND
LEVIEDFORAN ADDITIONAL TEN(10)YEARS, BEGINNING ON
JANUARY 1, 2026, FOR EXPENDITURE ON
LAWFUL PURPOSES AS PROVIDED FOR IN
F . S . 212 . 055 (6) .
WHEREAS, F.S. 1011.71(9) authorizes a school district to levy, by local
referendum, additional millage for school operational purposes up to an amount that,
when combined with non-voted millage levied under the Section, does not exceed the
10mill limit established in s. 9(b), Art. VII ofthe Florida Constitution; and
WHEREAS, F.S. 1011.73(2) authorizes a school board, by resolution adopted at a
regular meeting, to direct the Board of County Commissioners to call an election at which
the electors within the school district may approve an ad valorem tax millage as authorized
under F.S. 1011.71(9); and
WHEREAS, on May 7, 2024, the Monroe County School Board (MCSB )
adopted MCSB Resolution No. 2024-01 , to levy a yearly ad valorem millage tax of
n o m o re t h a n .5625 mill, for four (4) years beginning January 1, 07; for operating
expenses of Monroe County schools, including but not limited to, funding safe-school
officers; and
WHEREAS, the School Board presented MCSB Resolution No. 2024-01, to the
County Commission requesting that it call an election for the purpose of placing their
referendum question concerning the School Board's levy of a yearly ad valorem tax
increase of up to .5625 mill for four (4) years on the November 5, 2024, general election
ballot.; and
4942
WHEREAS, F.S. 212.055(6) authorizes the school board of each county to levy a
discretionary surtax of up to one-half cent for fixed capital expenditures or fixed capital costs
associated with the construction, reconstruction, or improvement of school facilities and
campuses, and other purposes as provided by law; and
WHEREAS, F.S. 212.055(6)(b) requires that such questions be places on the ballot
by the governing board of the county; and
WHEREAS, on May 7, 2024, the MCSB adopted MCSB Resolution 2024-02, to levy
the '/2 cent School Capital Outlay Surtax for an additional ten (10) years beginning January
1, 2026; and
WHEREAS, on June 11, 2024, the MCSB amended resolution 2024-02 to clarify that
the surtax proceeds will be shared with the charter schools surtax based upon their
proportionate share of the total school district enrollment and to specifically include school
buses in the list of expenditures for the surtax; and
WHEREAS, in order to provide clear direction to the Supervisor of Elections, the
County Commission specifically intends to rescind Resolution 186-2024 in its entirety and
adopt this resolution in its place; and
WHEREAS, it is the intention of the County Commission to direct the Supervisor of
Elections to place the referenda questions presented by the MCSB as set forth in MCSB
Resolution 2024-01 and MCSB 2024-02 (amended) on the November 5, 2024 general
election ballot.
NOW THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF MONROE COUNTY, FLORIDA that:
1. Resolution 186-2024 is hereby rescinded in its entirety.
2. Pursuant to this resolution, the Supervisor of Elections is directed to
place two separate questions before the voters on the November 2024
general election ballot as provided for in MCSB Resolution 2024-01
and MCSB Resolution 2024-02 (amended) which are attached hereto
and incorporated herein, as Exhibits A and B to this resolution.
3. The Clerk is directed to send a certified copy of this Resolution to the
Supervisor of Elections and the Superintendent of the Monroe County
School District.
PASSED AND ADOPTED at a regular meeting held on the 17th day of July, 2024 in Marathon,
Florida.
4943
Mayor Holly Merrill Raschein
Mayor Pro Tern James K. Scholl
Commissioner Craig Cates
Commissioner Michelle Lincoln
Commissioner David Rice
BOARD OF COUNTY COMMISSIONERS
OF MONROE COUNTY, FLORIDA
BY:
Mayor Holly Merrill Raschein
(SEAL)
ATTEST: KEVIN MADOK, CLERK
By:
As Deputy Clerk
Approved as to form and legal sufficiency
Robert B. Shillinger, Monroe County Attorney
4944
Exhibit A
RESOLUTION 2024— 0o
A RESOLUTION OF THE SCHOOL BOARD OF MONROE COUNTY,
FLORIDA, PROPOSING RENEWAL OF OPERATIONAL MILLAGE
LEVY, APPROVING FORM OF BALLOT QUESTION, REQUESTING
PLACEMENT OF REFERENDUM ON BALLOT, AND PROVIDING FOR
AN EFFECTIVE DATE
WHEREAS,due to limitations in the State of Florida funding formula,the Monroe County School
District has experienced budgetary shortfalls with respect to teacher salaries, insurance benefits,
and classroom materials since 2004; and
WHEREAS,in 2018,the State of Florida issued a mandate to promote school safety and enhanced
coordination between education and law enforcement entities to comprehensively address the
crisis of gun violence on school campuses in the wake of the tragedy at Marjory Stoneman
Douglass High School in Parkland, Florida; and
WHEREAS, Florida Statute § 1011.71(9) provides for an increase in ad valorem taxes for the
purpose of raising additional funds for school operating purposes pursuant to referendum levying
additional millage approved by the voters of Monroe County; and
WHEREAS, Florida law requires that any discretionary millage levied by the Monroe County
School District for operating funding be approved by the voters at least every four(4) years; and
WHEREAS, the voters of Monroe County previously approved a referendum authorizing the
School District to raise funds for purposes funding teacher salaries, enhancing security measures,
retaining legally-required safe school officers, and operational expenses of Monroe County
Schools for a four(4) year period beginning January 1,2023; and
WHEREAS, the School Board of Monroe County, Florida requires a renewal of the previously
levied millage to continue meeting its operational budgetary needs with respect to teacher salaries,
insurance benefits, classroom materials, and meeting the enhanced safety and security measures
now required by law; and
WHEREAS,the School Board of Monroe County seeks to renew and extend this funding which,
if approved, the four-year levy period would not begin until January 1, 2027; and
WHEREAS,the school board of Monroe County, Florida intends to issue a voter referendum in
a general election on November 5, 2024, requesting that the Citizens of Monroe County, Florida
approve a renewal of the 2022 operational millages;
I
NOW THEREFORE BE IT RESOLVED BY THE SCHOOL BOARD OF MONROE
COUNTY, FLORIDA,AS FOLLOWS:
i
$i
[kE
4945
1. Adoption of Recitals
The recitals set forth above are hereby incorporated herein by reference in their entirety as
if set forth in the body of this Resolution.
2. Requesting Placement of Referendum on Election Ballot
The School Board hereby requests that the Board of County Commissioners of Monroe
County,Florida place the referendum to the voters on November 5, 2024,general elections
to be held throughout Monroe County, Florida, for the purpose of submitting to the duly
qualified electors of Monroe County the question set forth herein.
3. Notice of Election
Not less than thirty(30) days notice of said election shall be given by publication both in
English and Spanish in a newspaper of general circulation throughout the District. Such
publication shall be made at least twice, once in the fifth week and once in the third week
prior to the week in which said election is to be held,which notice shall be substantially in
the following form together with such additional information as the Supervisor of Elections
and County Clerk of Monroe County, Florida shall require:
NOTICE OF ELECTION
TUESDAY,NOVEMBER 5,2024, IN MONROE COUNTY, FLORIDA
NOTICE IS HEREBY GIVEN THAT AN ELECTION HAS BEEN CALLED BY
THE BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY,
FLORIDA AT THE REQUEST OF THE SCHOOL BOARD OF MONROE
COUNTY, FLORIDA FROM 7:00 A.M. UNTIL 7:00 P.M. ON TUESDAY, THE
FIFTH DAY NOVEMBER, 2024, AT WHICH TIME THERE SHALL BE
SUBMITTED TO THE DULY QUALIFIED ELECTORS OF MONROE
COUNTY, FLORIDA THE FOLLOWING QUESTION:
RENEWAL OF OPERATIONAL FUNDING FOR MONROE COUNTY
SCHOOLS:
The School District seeks to continue its current funding for operational expenses including
teacher salaries and safe-school officers. Such funds will be shared with local charter
schools proportionally based on their full-time student enrollment.
Shall the District continue to enact a yearly ad valorem tax of no more than 0.5625 mill,
for four(4) years beginning January 1, 2027, to fund safe-school officers and operational
expenses of Monroe County Schools?
YES NO
4946
4. Approval of Ballot Question
The substance of the millage referendum and the ballot title shall read:
RENEWAL OF OPERATIONAL FUNDING FOR -NIONROE COUNTY
SCHOOLS:
The School District seeks to continue its current funding for operational expenses including
teacher salaries and safe-school officers. Such funds will be shared with local charter
schools proportionally based on their full-time student enrollment.
Shall the District continue to enact a yearly ad valorem tax of no more than 0.5625 mill,
for four(4) years beginning January 1, 2027, to fund safe-school officers and operational
expenses of Monroe County Schools?
YES NO
5. 'Effective Date
This resolution shall become effective immediately upon its adoption by the School Board
of Monroe County, Florida,
DULY ADOPTED by the School Board of Monroe County,Florida this—Tt'day of N
2024.
Board Chair Suzanne Woltanski YES V NO
Vice-Chair Mindy Conn YES V NO
Board Member John Dick YES NO
Board Member Andy Griffiths YES NO
Board Member Darren Horan YES NO
Board-C, air, r. Woltanski
A PR P 2: DAS 0 t;L B
Dirk M. Smits, B.C.S., Board Attorney
4947
Exhibit B
RESOLUTION 2 —002 (AS AMENDED)
A RESOLUTION OF THE SCHOOLY,
PROPOSING L OF THE DISCRETIONARYSALES
SURTAX OF ONE-HALF CENT FOR THE PURPOSEFUNDING E
COSTS OF FIXEDCAPITAL OUTLAY, LAND ACQUISITION,
RETROFITTING, INCLUDING BOND INDEBTEDNESS; APPROVING
FORM BALLOT UESTIO QUESTING PLACEMENT OF
REFERENDUM N BALLOT, AND PROVIDING FOR AN EFFECTIVE
DATE
WHEREAS, limited funding throughout the School District of Monroe County, Florida (the
"District") for the costs of construction, reconstruction, and improvement of new and existing
public school facilities, security upgrades, technology implementation, and for school buses
continues, and
WHEREAS, surveys by the School Board of Monroe County, Florida (the "School Board")
indicate the need for capital improvements throughout the District continuing for an additional 10
years after the expiration of the current 'h cent levy; and
WHEREAS, the legislature of the State of Florida in its 2002 session enacted subsection (6) of
the Section 212.055, Florida Statutes, authorizing the imposition by school boards of a one-half
cent sales surtax to fund capital outlay projects and technology implementation, including the
payment of bond indebtedness therefore, subject to approval by the electors of the county voting
in a referendum; and
WHEREAS,the School Board desires to continue limiting the financial impact of its capital outlay
and technology implementation programs on local property owners by minimizing the use of ad
valorem taxes to pay the costs of such improvements; and
WHEREAS, the School Board has adopted a plan for use of the proceeds of levy and collection
of the surtax for capital outlay and technology implementation,which plan may be modified from
time to time as the School Board determines to be in the best interest of the citizens throughout
Monroe County.
NOW, THEREFORE, BE IT RESOLVED BY THE SCHOOL O OF
MON OE COUNTY, FLORIDA:
1. Adoption of Recitals
The recitals set forth above are hereby incorporated herein by reference in their entirety as
if set forth in the body of this Resolution.
2. Tax Le
There is hereby levied and imposed within Monroe County a discretionary sales surtax of
.5 cent (one-half cent) pursuant to the provisions of Section 212.055(6) Florida Statutes
and Section 212.054 Florida Statutes.
4948
3. 'Term of LM
The surtax shall commence January 1,2026.The surtax shall remain in full force and effect
for a period of ten (10) years from and after January 1, 2026, unless repealed or reduced
prior to that time by resolution of the School Board, which repeal or reduction may be
effectuated without referendum.
4. Administration
The surtax levied hereby shall be collected, administered, and paid to the School Board by
the Department of Revenue pursuant to the ten-ns of Section 212.054, Florida Statutes and
such other laws as may be applicable.
5. Use of Revenues
Pursuant to Section 212.055(6)(b), "the revenues collected must be shared with eligible
charter schools based on their proportionate share of the total school district enrollment."
In compliance with Section 212.055(6)(c), Florida Statutes, the proceeds of the levy and
the collection of the surtax and interest accrued thereto shall be expended by the School
Board for fixed capital expenditures or fixed capital costs associated with the construction,
reconstruction, or improvement of school facilities and campuses which have a useful life
expectancy of five (5) or more years, and any land acquisition, land improvement, design
and engineering costs related thereto, or any purchase, lease-purchase, lease, or
maintenance of school buses, as defined in Fla. Stat. 1006.25, which have a useful life
expectancy of five (5) years or more. The proceeds will also be used towards the costs of
retrofitting and providing for technology implementation, including hardware and
software, for the various sites within the District. Such proceeds and interest thereon may
also be used for the purpose of servicing bond indebtedness to finance projects authorized
above. The surtax revenue shall be shared with eligible charter schools based on their
proportionate share of total school district capital outlay full-time equivalent enrollment as
adopted by the education estimating conference established in Sections 216.136 Florida
Statutes,and expended by the charter school in a manner consistent with the allowable uses
set forth in Sections 10 13.62(4) Florida Statutes.
A brief and general description of the initial capital outlay projects to be funded by the
surtax is set forth in the plan attached hereto as Exhibit "A". Such plan may be modified
from time to time as circumstances change and needs arise.
6. Re guesting Placement of Referendum on Ballot
The School Board hereby requests that the Board of County Commissioners of Monroe
County,Florida place the referendum to the voters on November 5,2024,general elections
4949
to be held throughout Monroe County, Florida, for the purpose of submitting tote duly
qualified electors of Monroe County the question set forth herein.
7. 'Notice of Election
Not less than thirty (30) days notice of said election shall be given by publication both in
English and Spanish in a newspaper of general circulation throughout the District. Such
publication shall be made at least twice,once in the fifth week and once in the third week
prior to the week in which said election is to be held,which notice shall be substantially in
the following form together with such additional information as the Supervisor of Elections
and County Clerk of Monroe County, Florida shall require:
NOTICE OF ELECTION
TUESDAY,NOV MBE 5,2024, IN MONROE COUNTY,FLORIDA
NOTICE IS HEREBY GIVEN THAT AN ELECTION HAS BEEN CALLED BY
THE BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY,
FLORIDA AT THE REQUEST OF THE SCHOOL BOARD OF MONROE
COUNTY, FLORIDA FROM 7:00 A.M. UNTIL 7:00 P.M. ON TUESDAY,THE
FIFTH DAY NO ME , 2024, AT WHICH TIME THERE SHALL BE
SUBMITTED TO THE DULY QUALIFIED ELECTORS OF MONROE
COUNTY,FLORIDA THE FOLLOWING QUESTION:
FACILITATING SCHOOL DISTRICT CAPITAL PROJECTS THROUGH SALES
TAX LEVY RATHER THAN RAISING LOCAL PROPERTY TAXES:
Renewed funding is required for the School District's capital improvement plan such as
new construction, renovations, additions, security needs, technology implementation,
school buses, and permitted capital improvements. The revenues collected must be shared
with eligible charter schools based on their proportionate share of the total school district
enrollment.
Shall the School Board of Monroe County, Florida continue to levy a one-half cent sales
surtax for a period of ten (10)years beginning January 1, 2026?
FOR THE ONE-HALF CENT TAX
.......... AGAINST THE ONE-HALF CENT TAX
RESOLUTION NO. 2024-002 ADOPTED AS AMENDED BY THE SCHOOL BOARD
OF MONROE COUNTY, FLORIDA ON Su,4c- JL , 2024, PROVIDES FOR THE
IMPOSITION OF A ONE-HALF CENT SALES TAX, THE PROCEEDS OF WHICH
SHALL BE EXPENDED BY THE SCHOOL, BOARD FOR CAPTIAL
EXPENDITURES,FIXED CAPITAL COSTS,AND A PORTION OF WHICH WILL BE
4950
DISTRIBUTED TO ELIGIBLE CHARTER SCHOOLS IN ACCORDANCE WITH
SECTION 212.055(6), FLORIDA STATUTES.
IN ACCORDANCE WITH THE CONSTITUTION AND THE ELECTION LAWS OF
THE STATE OF FLORIDA, ALI., DULY QUALIFIED ELECTORS OF MONROE
COUNTY, FLORIDA SHALL BE ENTITLED TO VOTE IN THE ELECTION TO
WHICH THIS NOTICE PERTAINS.
THE SCHOOL BOARD OF MONROE COUNTY, FLORIDA, SHALL BE
AUTHORIZED TO LEVY THE TAX COVERED BY THE QUESTION STATED
ABOVE IF THE QUESTION SHALL BE APPROVED BY A VOTE OF A MAJORITY
OF THE DULY QUALIFIED ELECTORS OF MONROE COUNTY, FLORIDA
VOTING THEREON.
8. 'Approval of Ballot Question
The substance of the sales surtax referendum and ballot title shall read:
FACILITATING SCHOOL DISTRICT CAPITAL PROJECTS THROUGH SALES
TAX LEVY RATHER THAN RAISING LOCAL PROPERTY TAXES:
Renewed funding is required for the School District's capital improvement plan such as
new construction, renovations, additions, security needs, technology implementation,
school buses, and permitted capital improvements. The revenues collected must be shared
with eligible charter schools based on their proportionate share of the total school district
enrollment.
Shall the School Board of Monroe County, Florida continue to levy a one-half cent sales
surtax for a period of ten (10)years beginning January 1, 2026?
FOR THE ONE-HALF CENT TAX
........... AGAINST THE ONE-HALF CENT TAX
[REMAINDER OF THIS PAGE INTENTIONALLY LEFT BLANK;
SIGNATURE PAGE TO FOLLOW]
4951
9. 'Effective Date
Sections 2 through 5 of this Resolution shall be effective upon approval by a majority of
votes cast by qualified electors in the referendum provided for herein and the remaining
sections of this Resolution shall be effective immediately upon its adoption.
DULY ADOPTED by the School Board of Monroe County, Florida this day of
5 2024.
Board Chair Suzanne Woltanski YES.,_J NO 110
Vice-Chair Mindy Conn YES NO Board Member John Dick YES NO
Board Member Andy Griffiths YES NO
Board Member Darren Horan YES NO
7y
Board Chair Dr. Woltanski
APPR V1_16 A I` `A]. M
Dir Smits, B.C.S., Board Attomey
4952
.
Monroe County Schools
Proposed Sources and Uses mf Continuation of Half Penny Sales Tax
For the Period January 1, 2O26to December 31, 2U]5
Sources:
Estimated Sales Tax Collections 222,000,000
Uses of Sales Tax Collections:
New Construction:
Key West High School Buildings 16 and l7 18,300,000
Total New Construction 18300030
Remodeling and Renovation:
Coral Shores High School 25,000,000
C3HSAth|etic Field 10,000,000
Horace O'BryantSchool 5,080,000
Key Largo School 18,000'000
Key West High School 18,000,000
Marathon Middle High School 5,500,000
May Sands School (MARC) 2,000,000
Reynolds School 6,500'000
Sugarloaf School 12,250,000
Tommy Roberts Memorial Stadium 10,000,000
United St. Facilities Building/Bruce Hall lOOOOOOO
Total Remodeling and Renovation I222E0000
Technology 35370000
Safety/Security 10000000
School Buses SOOOOOO
Charter Schools 31080000
Total Uses of Half-Cent Sales Tax 222000000
The above is an estmate of the capital outlay projects and are subject to change.
The scope and timing of projects will be periodically determined by the School Board after consideration
of the following objective criteria:a thorough,detailed assessment of facility condition;the age of the
facility; current educational program requirements;safety, security and technology needs; student
trasportatimm requirements; and school capacity needs,
School Board of Monroe County- Resolution 2QZ4-UO2 (As Amended) Exhibit
4953
MEMORANDUM
To: Theresa Axford, Superintendent and Patrick Lefere
Bcc: School Board Members Dr. Sue Woltanski, Mindy Conn, Darren Horan,
Andy Griffiths, John Dick
From: Dirk M. Smits, B.C.S.
Re: Sales Surtax Referendum & Florida Department of Revenue Recommendation
Date: May 29, 2024
This memorandum addresses a response from a representative of the Florida Department
of Revenue relating to the prospective ballot summary of the referendum to renew the Monroe
County School District's levy of a sales surtax. It will also address whether vehicle purchases can
be funded by revenue generated by the sales surtax levy.
Florida Department of Revenue Recommendation:
On May 7, 2024, the School Board of Monroe County, Florida passed Resolution 2024-
002 containing the following ballot summary:
The School District's capital improvement plan continues. Renewed
funding is required to address security needs at schools, implement
modern technology,construct new facilities,provide for renovations
and additions to existing school structures and other permitted
capital improvements, with collected revenues shared with charter
schools according to Florida Law. (emphasis added)
Shall the School Board of Monroe County, Florida continue to levy
a one-half cent sales surtax for a period of ten (10) years beginning
January 1, 2026?
A team of individuals at the Florida Department of Revenue reviewed Resolution 2024-
002 and had one comment. They recommended that the bold and italicized language above be
substituted with the following language "The revenues collected must be shared with eligible
charter schools based on their proportionate share of the total school district enrollment." It
should be noted that this is merely a recommendation by the Florida Department of Revenue and
not a legal opinion or ruling on validity.
The passage or renewal of a sales surtax in the context of a school district is chiefly
controlled by two statutes, Fla. Sta. 212.055 and Fla. Stat. 101.161. Fla. Stat. 212.055 is related to
the school capital outlay surtax itself and provides as follows:
Page 1 of 4
4954
(6)School capital outlay surtax.—
(a) The school board in each county may levy,pursuant to resolution
conditioned to take effect only upon approval by a majority vote of
the electors of the county voting in a referendum, a discretionary
sales surtax at a rate that may not exceed 0.5 percent.
(b) The resolution must include a statement thatprovides a briefand
general description of the school capital outlay projects to be funded
by the surtax. The resolution must include a statement that the
revenues collected must be shared with eligible charter schools
based on their proportionate share of the total school district
enrollment. The statement must conform to the requirements off,,,,,,
1.01....1_61.and shall be placed on the ballot by the governing body of
the county. The following question shall be placed on the ballot:
FOR THE CENTS TAX
AGAINST THE CENTS TAX
(c) The resolution providing for the imposition of the surtax must set
forth a plan for use of the surtax proceeds for fixed capital
expenditures or fixed capital costs associated with the construction,
reconstruction, or improvement of school facilities and campuses
which have a useful life expectancy of 5 or more years, and any land
acquisition, land improvement, design, and engineering costs
related thereto, or any purchase, lease purchase, lease, or
maintenance ofschool buses, as defined in y. 1„(06.2 , which have a
life expectancy of 5 years or more. Additionally, the plan shall
include the costs of retrofitting and providing for technology
implementation, including hardware and software,for the various
sites within the school district. Surtax revenues may be used to
service bond indebtedness to finance projects authorized by this
subsection, and any interest accrued thereto may be held in trust to
finance such projects. Neither the proceeds of the surtax nor any
interest accrued thereto shall be used for operational expenses.
Surtax revenues shared with charter schools shall be shared based
on their proportionate share of total school district capital outlay
full-time equivalent enrollment as adopted by the education
estimating conference established in s....2.:1.6.1..36 and expended by the
charter school in a manner consistent with the allowable uses set
forth ins. 101.3.62(4). All revenues and expenditures shall be
accounted for in a charter school's monthly or quarterly financial
statement pursuant to y.........1„002.3.3(9 The eligibility of a charter
school to receive funds under this subsection shall be determined in
accordance with s......1.01_;3.....62„(�. If a school's charter is not renewed
Page 2 of 4
4955
or is terminated and the school is dissolved under the provisions of
law under which the school was organized, any unencumbered funds
received under this subsection shall revert to the sponsor.
(d) Surtax revenues collected by the Department of Revenue
pursuant to this subsection shall be distributed to the school board
imposing the surtax in accordance with law.
The recommendation by the Florida Department of Revenue directly cites Fla. Stat.
212.055(b). Resolution 2024-002 includes the expanded language contained in subsection (c).
Subsection (b) then continues on and provides "the statement must conform to the requirements
of Fla. Stat. 10 1.161 and shall be placed on the ballot by the governing body of the county." Fla.
Stat. 10 1.161 pertains solely to referenda and ballots.
Fla. Stat. 101.161(1)provides that the ballot summary of the public measure "shall be an
explanatory statement, not exceeding 75 words in length, of the chief purpose of the measure."
The Florida Supreme Court has enunciated that the ballot must be fair and advise the voter
sufficiently to enable him to intelligently cast his ballot and has provided a two question analysis
in determining validity of the referenda: (1)whether the ballot title and summary fairly inform the
voter of the chief purpose of the measure; and (2) whether the language of the title and summary,
as written, misleads the public. See Roberts v. Doyle, 43 So. 3d 654, 658 (Fla. 2010); See also
Florida Dept. of State v. Slough, 992 So. 2d 142, 149 (Fla. 2008); See also Andrews v. City of
Jacksonville, 250 So. 3d 172, 174 (Fla. 1st DCA 2018).
Of great importance to the analysis is the 3rd DCA's decision in Matheson v. City ofMiami.
The Third DCA makes several important statements which are echoed across the Courts of Florida:
(1) A court should invalidate a ballot question only if the record shows that the ballot language is
clearly and conclusively defective; (2) the two-question analysis above applies equally to
municipal referendums; and (3) The purpose of a ballot title and summary is to provide sufficient
notice of what they are supposed to decide but not necessarily every detail or ramification. 306 So.
3d 1028, 1032 (Fla. 3d DCA 2020).
With all the above in mind, we are of the opinion that the ballot summary as written fairly
informs the voter of the chief purpose of the measure and does not mislead the public. As far as
charter schools, it informs the voters the revenues will be shared with charter schools and there is
a process set forth in Florida Law as to how that is done. While the language proposed by the
Florida Department of Revenue matches Fla. Stat. 212.055(b) exactly, that subsection itself does
not require a word for word repetition of the sentence. Though following the Florida Department
of Revenue's recommendation would a more conservative approach, the word count must also be
considered and what may be lost in translation by making the change. Currently,the charter school
related language is 11 words. What is proposed by the DOR is 21 words, which is nearly 1/3 of
the allotted word count. We believe it is more important to advise the voters of why the money is
needed and what it will be spent on rather than providing a detailed explanation as to how much
will be allotted to charter schools. This also ties into a past attorney general opinion (AGO 2006-
38) wherein they advised that surtax revenues must be expended on projects that fall within the
ballot language approving the imposition of the tax.
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Purchase of Vehicles with Surtax Revenue:
We recently received an inquiry into whether the sales surtax revenues could be used to
purchase vehicles. Pursuant to Fla. Stat. 212.055(6)(c) the surtax proceeds may be used for fixed
capital expenditures or fixed capital costs associated with the purchase, lease-purchase, lease, or
maintenance of school buses which have a useful life expectancy of five (5) or more years.
School bus is defined in Fla. Stat. 1006.25 as a motor vehicle regularly used for the
transportation of prekindergarten through grade 12 students of public schools to and from school
or to and from school activities, and owned, operated, rented, contracted, or leased by any school
district board. The statute continues on to state that passenger cars, multipurpose passenger
vehicles, and trucks as defined in 49 C.F.R. part 571 are not included in this definition.
Multipurpose passenger vehicle is defined as a vehicle designed to carry 10 persons or less
which is constructed on a truck chassis or with special features for occasional off-road operation.
Passenger car is defined as a multipurpose passenger vehicle, motorcycle, or trailer
designed for carrying 12 people or less.
Truck is defined as a vehicle designed primarily for the transportation of property or other
special purpose equipment.
In short,the surtax revenues can be used for school buses (vehicles designed to carry more
than 10 persons) that meet the requirements in Fla. Stat. 1006.25. If surtax revenues are going to
be used for that purpose,then the resolution and referendum will need to be amended to reflect the
same.
Conclusions and Recommendations:
The resolution and referendum will need to be amended to reflect the prospective use of
surtax revenues for school buses. Since the resolution and referendum will need to be amended for
this additional use of funds, we find it in the best interest of the District to also modify the ballot
language as recommended by the Florida Department of Revenue as well as the resolution to
include these statutory citations.Below we have included a timeline for revision. We have attached
the amended resolution with the proposed modifications.
Timeline:
- June I Ph & June 25 h, 2024 are the two remaining School Board meetings for discussion
and amendment of the resolution and ballot language.
- July 17'', 2024, Revised resolutions and ballot language presented to Monroe County
Board of County Commissioners for placement on the general election ballot.
- August 16'', 2024, Supervisor of Elections must receive referendum language in English
and Spanish for inclusion on the November 5, 2024, ballot.
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