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Item R04 R4 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: R4 2023-2576 BULK ITEM: No DEPARTMENT: Waste Water TIME APPROXIMATE: STAFF CONTACT: Tina LoSacco TBD AGENDA ITEM WORDING: A Public Hearing to consider approval of a resolution to continue the imposition of wastewater assessments and to set the annual rate for all previously approved assessment rolls including Big Coppitt, Duck Key, Stock Island including Stock Island Phase 2, Cudjoe Regional Centralized Inner and Outer Island and Expanded Parcels within the Cudjoe Regional Service Area, East/West Long Key,No Name Key, and Middle/Big Torch Key service areas. The administrative cost associated with the imposition of wastewater assessments is paid from the collection of the annual assessments. ITEM BACKGROUND: Collection of annual assessments began for the Stock Island Service Area for the 2004 tax year via Resolution 265-2004. Collection of annual assessments for the Big Coppitt and Duck Key Service Areas began for the 2007 tax year via Resolution 302-2007. Collection of annual assessments began for the Cudjoe Regional Centralized Inner Island for the tax year 2012 via Resolution 197-2012. Collection of annual assessments began for the Cudjoe Regional Centralized Outer Island for the tax year 2013 via Resolution 198-2012. Collection of annual assessments began for East/West Long Key and No Name Key and Middle/Big Torch Key and Expanded Parcels within Cudjoe Regional wastewater service area for the 2015 tax year via Resolution 185-2015. Collection of annual assessments began for the Stock Island Service Area Phase 2 for the 2017 tax year via Resolution 116-2017. PREVIOUS RELEVANT BOCC ACTION: Adoption of an annual rate resolution is required by County Ordinance 027-2003. On July 15, 2003, the BOCC enacted Ordinance No. 027-2003 to authorize the imposition of special assessments to fund the cost of wastewater treatment capacity. INSURANCE REQUIRED: No CONTRACT/AGREEMENT CHANGES: N/A 5083 STAFF RECOMMENDATION: Approval. DOCUMENTATION: Annual WW Rate Reso - 2024 draft TL.pdf FINANCIAL IMPACT: Effective Date 07-17-2024 Total Cost of Collecting Assessments: $47,000.00 Total Cost to the County: $47,000.00 Current Year Cost: N/A(falls in next fiscal year) Budgeted: Yes Source of funds: Special Assessments Revenue Producing - The amount varies depending on the Special Assessments. 5084 RESOLUTION NO. - 2024 A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY, FLORIDA, CONTINUING THE ASSESSMENTS OF WASTEWATER SERVICE TO PROPERTIES IN THE BIG COPPITT, DUCK KEY, STOCK ISLAND, CUDJOE REGIONAL CENTRALIZED INNER AND OUTER ISLAND SERVICE AREAS, EAST/WEST LONG KEY, NO NAME KEY, MIDDLE/BIG TORCH KEY, AND EXPANDED PARCELS WITHIN THE CUDJOE REGIONAL SERVICE AREA FOR THE 2024 TAX YEAR; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, Section 20-164 of the Monroe County Code provides that the Board of County Commissioners will adopt an annual rate resolution during its budget adoption process for each fiscal year following the initial fiscal year of a wastewater assessment; and WHEREAS, the Board of County Commissioners of Monroe County, Florida enacted Ordinance No. 027-2003 relating to the provision of wastewater service and facilities in Monroe County, Florida and authorizing the imposition and collection of wastewater assessments against property; and WHEREAS, the Board of County Commissioners of Monroe County, Florida adopted Resolution 261-2004 relating to the provision of wastewater service to properties in the Stock Island Service Area, describing the capacity reservation fee, collection costs, and the other terms and conditions of the non-ad valorem annual wastewater assessments; and WHEREAS, the Board of County Commissioners of Monroe County, Florida adopted Resolution 265-2004 that imposed a special assessment to collect Capacity Reservation Fees from certain parcels within the Stock Island Service Areas to fund that portion of the capital cost of the wastewater facility being assessed to each owner up to a maximum of$2,700 per Equivalent Dwelling Unit("EDU"), wherein the number of EDUs for residential properties was assessed based on the number of residential units for that Tax Parcel as determined by the Property Appraiser at the time of the adoption of Resolution 265-2004 and the number of EDUs for non-residential properties was based on water consumption; and WHEREAS, the Stock Island Assessments have been imposed annually since 2004 to recover Capacity Reservation Fees advanced by Monroe County on behalf of certain parcels within the Stock Island Service Area; and WHEREAS, the Board of County Commissioners of Monroe County, Florida adopted Resolution 116-2017 that imposed a special assessment to collect Capacity Reservation Fees from certain parcels within the Stock Island Phase 2 Service Area to fund that portion of the capital cost of the wastewater facility being assessed to each owner up to a maximum of$2,700 per Equivalent Dwelling Unit("EDU"),wherein the number of EDUs for residential properties were assigned by KW Resort Utilities, Inc. (KWRU). These parcels were determined to not have paid the Capacity Reservation Fee included in the Stock Island Assessments covered by Resolution 265-2004; and WHEREAS,the Stock Island Assessment Phase 2 was imposed in August 2017 to recover Capacity Reservation Fees advanced by Monroe County on behalf of certain parcels within the Stock Island Special Assessment Phase 2 which were not collected in the imposition of annually collected assessments in 2004; and WHEREAS, the Board of County Commissioners of Monroe County, Florida adopted Resolution 264-2007 relating to the provision of wastewater service to parcels in the Big Coppitt and Duck Key Service Areas, describing the system development fee, collection costs, and the other terms and conditions of the non-ad valorem annual wastewater assessments; and Monroe County BOCC-Annual Rate Resolution—July 2024 Page 1 of 5 5085 WHEREAS, the Board of County Commissioners of Monroe County, Florida adopted Resolution 302-2007 that imposed a special assessment to collect System Development Fees from certain parcels within the Big Coppitt and Duck Key Service Areas to fund that portion of the capital cost of the wastewater system being assessed to each owner up to a maximum of$4,500 per EDU,wherein the number of EDUs for residential properties was assessed based on the number of residential units for that Tax Parcel as determined by the Property Appraiser at the time of the adoption of Resolution 302-2007 and the number of EDUs for non-residential properties was based on water consumption; and WHEREAS, the Big Coppitt Assessments have been imposed annually since 2007 to pay a portion of the debt service on Obligations issued in connection with the construction of Wastewater Collection and Treatment Facilities within the Big Coppitt Service Area; and WHEREAS, the Duck Key Assessments have been imposed annually since 2007 to fund construction of a portion of the Duck Key Wastewater Treatment Facility; and WHEREAS, the Board of County Commissioners of Monroe County,Florida adopted Resolutions 173-2012, 174-2012, 154-2013, 155-2013, 156-2013, and 157-2015 relating to the provision of wastewater service to properties in the Cudjoe Regional Centralized Service Area, describing the System Development Fee, collection costs, and the other terms and conditions of the non-ad valorem annual wastewater assessments; and WHEREAS, the Board of County Commissioners of Monroe County, Florida adopted Resolutions 197-2012, 198-2012, 184-2013, 185-2013, and 186-2013 that imposed a special assessment to collect System Development Fees from certain parcels within the Cudjoe Regional Centralized Service Area to fund that portion of the capital cost of the wastewater facility being assessed to each owner up to a maximum of$4,500 per EDU,wherein the number of EDUs for residential properties was assessed based on the number of residential units for that Tax Parcel as determined by the Property Appraiser at the time of the adoption of Resolutions and the number of EDUs for non-residential properties was based on water consumption; and WHEREAS, assessments on properties within the Cudjoe Regional Centralized Service Area have been imposed annually since 2012 to pay a portion of the debt service on Obligations issued in connection with the construction of and the wastewater system; and WHEREAS, the Board of County Commissioners of Monroe County,Florida adopted Resolution 157-2013 relating to the provision of wastewater service to supplemental parcels in the Big Coppitt and Duck Key Service Area, describing the System Development Fee, collection costs, and the other terms and conditions of the non-ad valorem annual wastewater assessments; and WHEREAS, the Board of County Commissioners of Monroe County,Florida adopted Resolution 212-2013 that imposed a special assessment to collect System Development Fees from certain supplemental parcels within the Big Coppitt and Duck Key Service Area, to fund that portion of the capital cost of the wastewater facility being assessed to each owner up to a maximum of$4,500 per EDU, wherein the number of EDUs for residential properties was assessed based on the number of residential units for that Tax Parcel as determined by the Property Appraiser at the time of the adoption of Resolution 212-2013 and the number of EDUs for non-residential properties was based on water consumption; and WHEREAS, the Assessments on the supplemental parcels within the Big Coppitt and Duck Key Service Areas have been imposed annually since 2013 to fund construction of a portion of the Duck Key Wastewater Treatment Facility; and WHEREAS, the Board of County Commissioners of Monroe County,Florida, adopted Resolution 157-2015,relating to the provision of wastewater service to parcels on East/West Long Key, Monroe County BOCC-Annual Rate Resolution—July 2024 Page 2 of 5 5086 No Name Key, Middle/Big Torch Key, and Expanded Parcels within Cudjoe Regional Wastewater Service Area; and WHEREAS, the Board of County Commissioners of Monroe County, Florida adopted Resolution 185-2015 that imposed a special assessment to collect System Development Fees from certain parcels within East/West Long Key and No Name Key and Middle/Big Torch Key to fund that portion of the capital cost of the wastewater facility being assessed to each owner up to a maximum of$4,500 per EDU,wherein the number of EDUs for residential properties was assessed based on the number of residential units for that Tax Parcel as determined by the Property Appraiser at the time of the adoption of Resolution 185-2015 and the number of EDUs for non-residential properties was based on water consumption; and WHEREAS, assessments on properties within East/West Long Key and No Name Key and Middle/Big Torch Key and Expanded Parcels within the Cudjoe Regional Wastewater Service Area have been imposed annually since 2015 to pay a portion of the debt service on Obligations issued in connection with the construction of and the wastewater treatment system; and WHEREAS, Section 2.02 of Resolution 261-2004 established the assessment term for Stock Island to be 5, 10 or 20 years; and WHEREAS, the 10 year assessment term for Stock Island expired in 2013 and the 20 year assessment term for Stock Island expired in 2023; and WHEREAS, Section 2.02 of Resolution 116-2017 established the assessment term for Stock Island Phase 2 to be 20 years; and WHEREAS, Section 2.02 of Resolution 264-2007 established the assessment term for Big Coppitt and Duck Key to be 20 years; and WHEREAS, Section 2.02 of Resolution 173- 2012 established the assessment term for Cudjoe Regional Centralized Inner Islands to be 20 years; and WHEREAS, Section 2.02 of Resolution 174-2012 established the assessment term for Cudjoe Regional Centralized Outer Islands to be 20 years; and WHEREAS, Section 2.02 of Resolution 154-2013 established the assessment term for the Cudjoe Regional Centralized Inner Islands Service Area supplemental parcels to be 20 years; and WHEREAS, Section 2.02 of Resolution 155-2013 established the assessment term for the Cudjoe Regional Centralized Outer Islands Service Area supplemental parcels to be 20 years; and WHEREAS, Section 2.02 of Resolution 156-2013 established the assessment term for parcels in Venture Out to be 20 years; and WHEREAS, Section 2.02 of Resolution 157-2013 established the assessment term for the Big Coppitt and Duck Key Service Area supplemental parcels to be 20 years; and WHEREAS, Section 2.02 of Resolution 157-2015 established the assessment term for East/West Long Key and No name Key and Middle/Big Torch Key and Expanded Parcels within Cudjoe Regional to be 20 years; and WHEREAS, the annual assessment revenue is necessary to repay debt obligations and capital construction costs; and Monroe County BOCC-Annual Rate Resolution—July 2024 Page 3 of 5 5087 WHEREAS, assessment rolls have been approved by the Board of County Commissioners as part of each of the above-referenced resolutions NOW THEREFORE,BE IT RESOLVED BY THE MONROE COUNTY BOARD OF COUNTY COMMISSIONERS,FLORIDA,AS FOLLOWS: Section 1.0 The non-ad valorem annual assessment will be levied at a rate of$ 207.73 per EDU for those property owners who elected to pay the Capacity Reservation Fee over 20 years as previously noticed for the Stock Island assessment program. The final non-ad valorem annual assesment was placed on the November 2023 tax roll. Section 2.0 The non-ad valorem annual assessment will be levied at a rate of $ 211.37 per EDU for those property owners who elected to pay the Capacity Reservation Fee over 20 years as previously noticed for the Stock Island Phase 2 assessment program. Section 3.0 The non-ad valorem annual assessment initially levied at the rate of$441.00 per EDU for the Big Coppitt and Duck Key assessment programs was lowered to $271.88 per EDU in 2013. The amount actually charged in 2013 was $343.02.A credit of$71.14 per EDU was applied to outstanding balances and the annual rate of 271.88 began in 2014. The annual amount for 2024 will continue at a set rate of $271.88 per EDU. Section 4.0 The 2024 non-ad valorem annual assessment for the Cudjoe Regional Centralized assessment tax rolls are: • The annual amount for the Inner Islands tax roll which started in 2012 is set at a rate of$302.53 per EDU.T • The annual amount for the Outer Islands tax roll which started in 2013 is set at a rate of$310.29 per EDU. • The annual amount for the tax roll for the Inner and Outer Islands Supplemental parcels expanded in January 2013 within Cudjoe Regional is set at a rate of$308.93 per EDU. • The annual amount for the parcels in the July 2015 Cudjoe-Long Key expansion(No Name Key, Torches, 35 additional properties, and Long Key)will be levied at a rate of$337.10 per EDU. Section 5.0 The non-ad valorem annual assessment will be levied at the rate of$329.24 per EDU for the Big Coppitt and Duck Key Supplemental Service Area assessment programs. Section 6.0 The non-ad valorem annual assessment will be levied at the rate of$337.10 per EDU for East/West Long Key and No Name Key. Section 7.0. The assessment rolls for the above-referenced Service Areas for the upcoming fiscal year, previously approved by the Board of County Commissioners in connection with the above-referenced resolutions, are hereby approved. [remainder of page left blank] Monroe County BOCC-Annual Rate Resolution—July 2024 Page 4 of 5 5088 Section 8.0. The effective date of this Resolution is July 17,2024. PASSED AND ADOPTED by the Board of County Commissioners of Monroe County, Florida, at a meeting of said Board held on the 17th day of July 2024. Mayor Holly Merrill Raschein Mayor Pro Tem James K. Scholl Commissioner Craig Cates Commissioner Michelle Lincoln Commissioner David Rice BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY, FLORIDA BY: (Seal) Attest: Kevin Madok, Clerk As Deputy Clerk Approved as to form and content Monroe County Attorney's Office: C'4't 6-12-2024 Sr. Assistant County Attorney Date: Monroe County BOCC-Annual Rate Resolution—July 2024 Page 5 of 5 5089