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Home My WebLink About4831 Establishing Procedures for the Fire Special Assessment Fee Program (also see Resolution 3400)ORDINANCE NO. 2025-4831 AN ORDINANCE OF THE CITY OF SANFORD, FLORIDA RELATING TO THE PROVISION AND FUNDING OF FIRE PROTECTION AND RESCUE SERVICES AND FACILITIES; AUTHORIZING THE IMPOSITION AND COLLECTION OF NON - AD VALOREM SPECIAL ASSESSMENTS AGAINST REAL PROPERTY SPECIALLY BENEFITTED BY THE PROVISION OF SUCH SERVICES AND FACILITIES; PROVIDING DEFINITIONS; ESTABLISHING THE PROCEDURES FOR IMPOSING, COLLECTING AND ADMINISTERING FIRE PROTECTION ASSESSMENTS; PROVIDING THAT FIRE PROTECTION ASSESSMENTS CONSTITUTE A LIEN ON ASSESSED PROPERTY EQUAL IN RANK AND DIGNITY WITH THE LIENS OF ALL STATE, COUNTY, DISTRICT, OR MUNICIPAL TAXES AND ASSESSMENTS AND SUPERIOR IN DIGNITY TO ALL OTHER PRIOR LIENS, MORTGAGES, TITLES, AND CLAIMS UNTIL PAID; PROVIDING FOR SEVERABILITY AND PROVIDING AN EFFECTIVE DATE. BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF SANFORD, FLORIDA: ARTICLE 1 INTRODUCTION SECTION 1.01. DEFINITIONS. As used in this Ordinance, the following words and terms shall have the following meanings, unless the context clearly otherwise requires: "Annual Rate Resolution" means the resolution described in Section 2.08 hereof, establishing the rate of the Fire Protection Assessment for a specific Fiscal Year. The Final Assessment Resolution shall constitute the Annual Rate Resolution for the initial Fiscal Year in which a Fire Protection Assessment is imposed or reimposed. "Assessed Property" means the parcels of real property included on the Assessment Roll that receive a special benefit from the provision of fire protection and rescue services, facilities and/or programs, identified in the Initial Assessment Resolution or a subsequent Preliminary Rate Resolution. 1 "Assessment Coordinator" shall mean the City Manager or his or her designee, and may include where the context requires any consultants engaged by the City to facilitate the annual imposition and collection of Fire Protection Assessments. "Assessment Roll" means the special assessment roll relating to a Fire Protection Assessment approved by a Final Assessment Resolution pursuant to Section 2.06 hereof or an Annual Rate Resolution pursuant to Section 2.08 hereof. "Building" means any structure, whether temporary or permanent, built for support, shelter or enclosure of persons, chattel, or property of any kind, including mobile homes. This term shall include the use of land in which lot or spaces are offered for use, rent or lease for the placement of mobile homes, travel trailers, or the like for residential purposes. "Certificate of Occupancy" means the written certification issued by the City that a Building is ready for occupancy for its intended use. For the purposes of this Ordinance, a set up or tie down permit or its equivalent issued for a mobile home shall be considered a Certificate of Occupancy. "City" means the City of Sanford, Florida. "City Commission" means the City Commission of the City of Sanford, Florida. "City Manager" means the City Manager of the City and any deputy, assistant, acting or interim City Manager of the City. "Final Assessment Resolution" means the resolution described in Section 2.06 hereof which shall confirm, modify, or repeal the Initial Assessment Resolution and which shall be the final proceeding for the initial imposition of Fire Protection Assessments. "Fire Protection Assessment" means a special assessment lawfully imposed by the City Commission against Assessed Property to fund all or any portion of the cost of the provision of fire protection and rescue services, facilities, or programs providing a special benefit to property as a consequence of possessing a logical relationship to the value, use, or characteristics of the Assessed Property. 2 "Fire Protection Assessed Cost" means the amount determined by the City Commission to be assessed in any Fiscal Year to fund all or any portion of the cost of the provision of fire protection and rescue services, facilities, or programs which provide a special benefit to Assessed Property, and shall include, but not be limited to, the following components: (A) the cost of physical construction, reconstruction or completion of any required facility or improvement; (B) the costs incurred in any required acquisition or purchase; (C) the cost of all labor, materials, machinery, and equipment; (D) the cost of fuel, parts, supplies, maintenance, repairs, and utilities; (E) the cost of computer services, data processing, and communications; (F) the cost of all lands and interest therein, leases, property rights, easements, and franchises of any nature whatsoever; (G) the cost of any indemnity or surety bonds and premiums for insurance; (H) the cost of salaries, volunteer pay, workers' compensation insurance, or other employment benefits; (1) the cost of uniforms, training, travel, and per diem; (J) the cost of construction plans and specifications, surveys and estimates of costs; (K) the cost of engineering, financial, legal, and other professional services; (L) the costs of compliance with any contracts or agreements entered into by the City to provide fire protection and rescue services; (M) all costs associated with the structure, implementation, collection, and enforcement of the Fire Protection Assessments, including any service charges of the Tax Collector or Property Appraiser and amounts necessary to off -set discounts received for early payment of Fire Protection Assessments pursuant to the Uniform Assessment Collection Act or for early payment of Fire Protection Assessments collected pursuant to Section 3.02 herein; (N) all other costs and expenses necessary or incidental to the acquisition, provision, or construction of fire protection and rescue services, facilities, or programs, and such other expenses as may be necessary or incidental to any related financing authorized by the City Commission by subsequent resolution; (0) a reasonable amount for contingency and anticipated delinquencies and uncollectible Fire Protection Assessments; and (P) reimbursement to the City or any other Person for any moneys advanced for any costs incurred by the City or such Person in connection with any of the foregoing components of Fire Protection Assessed 3 Cost. In the event the City also imposes an impact fee upon that part of new growth or development for fire protection and rescue related capital improvements paid by impact fees, the Fire Protection Assessed Cost shall not include that part of such costs attributable to capital improvements necessitated by new growth or development that will be paid by such impact fees. "Fiscal Year" means that period commencing October 1st of each year and continuing through the next succeeding September 30th, or such other period as may be prescribed by law as the fiscal year for the City. "Government Property" means property owned by the United States of America or any agency thereof, a sovereign state or nation, the State of Florida or any agency thereof, a county, a special district or a municipal corporation. "Initial Assessment Resolution" means the resolution described in Section 2.02 hereof which shall be the initial proceeding for the identification of the Fire Protection Assessed Cost for which an assessment is to be made and for the imposition of a Fire Protection Assessment. "Maximum Assessment Rate" means the highest rate of a Fire Protection Assessment established by the City Commission in an Initial Assessment Resolution or Preliminary Rate Resolution and confirmed by the City Commission in the Final Assessment Resolution or Annual Rate Resolution. Roll. "Ordinance" means this Fire Protection Assessment Ordinance. "Owner" shall mean the Person reflected as the owner of Assessed Property on the Tax "Person" means any individual, partnership, firm, organization, corporation, association, or any other legal entity, whether singular or plural, masculine or feminine, as the context may require. "Preliminary Rate Resolution" means the resolution described in Section 2.08 hereof initiating the annual process for updating the Assessment Roll and directing the reimposition of Fire Protection Assessments pursuant to an Annual Rate Resolution. n "Property Appraiser" means the Seminole County Property Appraiser. "Tax Collector" means the Seminole County Tax Collector. "Tax Roll" means the real property ad valorem tax assessment roll maintained by the Property Appraiser for the purpose of the levy and collection of ad valorem taxes. "Uniform Assessment Collection Act" means sections 197.3632 and 197.3635, Florida Statutes, or any successor statutes authorizing the collection of non -ad valorem assessments on the same bill as ad valorem taxes, and any applicable regulations promulgated thereunder. SECTION 1.02. INTERPRETATION. Unless the context indicates otherwise, words importing the singular number include the plural number, and vice versa; the terms "hereof," "hereby," "herein," "hereto," "hereunder" and similar terms refer to this Ordinance; and the term "hereafter" means after, and the term "heretofore" means before, the effective date of this Ordinance. Words of any gender include the correlative words of the other genders, unless the sense indicates otherwise. SECTION 1.03. GENERAL FINDINGS. It is hereby ascertained, determined, and declared that: (A) Pursuant to Article VIII, Section 2(b) of the Florida Constitution, and Sections 166.021 and 166.041, Florida Statutes, the City Commission has all powers of local self- government to perform municipal functions and render municipal services except when prohibited by law and such power may be exercised by the enactment of City ordinances. (B) The City Commission may exercise any governmental, corporate, or proprietary power for a municipal purpose except when expressly prohibited by law, and the City Commission may legislate on any subject matter on which the Florida Legislature may act, except those subjects described in (a), (b), (c), and (d) of section 166.021(3), Florida Statutes. The subject matter of paragraphs (a), (b), (c), and (d) of section 166.021(3), Florida Statutes, are not relevant to the imposition of assessments related to fire protection and rescue services and facilities. (C) The special benefits to affected lands provided through services funded by the Fire 5 Protection Assessments include by way of example and not limitation, the continual availability and use of fire protection services to each tax parcel within the City, protection of public safety, stable or decreasing insurance costs, a potential increase in value to property, and an assured level of service to landowners and tenants. (D) The constant and continued preparedness to provide fire protection services, facilities and programs possess a logical relationship to the value, use and enjoyment of real property by: (1) protecting the value of the improvements and structures through the continual availability of fire control and provision of fire protection and associated rescue services; (2) protecting the life and safety of intended occupants in the use and enjoyment of real property; (3) lowering the cost of fire insurance by the presence of a professional and comprehensive fire protection and associated rescue program within the City; (4) providing protection for uninsured or underinsured property and property owners; and (5) containing the spread of fire incidents, sometimes occurring on vacant or undeveloped property, with the potential to spread and endanger the structures and occupants of nearby improved property, thereby limiting liability. (E) Any Fire Protection Assessments imposed pursuant to this Ordinance are imposed by the City Commission, not the Property Appraiser or Tax Collector. Any activity of the Property Appraiser or Tax Collector related to Fire Protection Assessments imposed under the provisions of this Ordinance shall be construed as ministerial. (F) The annual Assessments to be imposed pursuant to this Ordinance are special assessments and may also constitute and be described as non -ad valorem assessments within the meaning and intent of the Uniform Assessment Collection Act. (G) The purpose of this Ordinance is to provide procedures and standards for the City's imposition, collection and administration of Fire Protection Assessments under the home rule powers of a municipality to impose special assessments. 9 ARTICLE II ANNUAL FIRE PROTECTION ASSESSMENTS SECTION 2.01. GENERAL AUTHORITY. (A) The City Commission is hereby authorized to impose an annual Fire Protection Assessment to fund all or any portion of the Fire Protection Assessed Cost upon benefitted property at a rate of assessment based on the special benefit accruing to such property from the City's provision of fire protection and rescue services, facilities, or programs. All Fire Protection Assessments shall be imposed in conformity with the procedures set forth in this Article II. (B) The amount of the Fire Protection Assessment imposed in a Fiscal Year against a parcel of Assessed Property shall be based upon a methodology determined by the City Commission to provide a fair and reasonable apportionment of the Fire Protection Assessed Cost among Assessed Properties which is reasonably related to the special benefit provided by fire protection and rescue services, facilities, or programs funded with assessment proceeds. SECTION 2.02. INITIAL PROCEEDINGS. The initial proceeding for the imposition of a Fire Protection Assessment shall be the adoption of an Initial Assessment Resolution by the City Commission, (1) containing a brief and general description of the fire protection and rescue services, facilities, or programs to be provided, (2) determining the Fire Protection Assessed Cost to be assessed, (3) describing the method of apportioning the Fire Protection Assessed Cost and the computation of the Fire Protection Assessment for specific properties, (4) establishing an estimated assessment rate for the upcoming Fiscal Year, (5) establishing a Maximum Assessment Rate, if desired by the City Commission, (6) establishing a public hearing to consider imposition of the Fire Protection Assessments, and (7) directing the Assessment Coordinator to (a) prepare the initial Assessment Roll, as required by Section 2.03 hereof, (b) publish the notice required by Section 2.04 hereof, and (c) mail the notice required by Section 2.05 hereof using information then available from the Tax Roll. 7 SECTION 2.03. INITIAL ASSESSMENT ROLL. (A) Upon adoption of the Initial Assessment Resolution, the Assessment Coordinator shall prepare, or direct the preparation of, the preliminary Assessment Roll, which shall contain the following: (1) A summary description of all Assessed Property conforming to the description contained on the Tax Roll (2) The name of the Owner(s) of the Assessed Property. (3) The amount of the Fire Protection Assessment to be imposed against each such parcel of Assessed Property. (B) The preliminary Assessment Roll shall be retained by the City Manager and shall be open to public inspection. The foregoing shall not be construed to require that the Assessment Roll be in printed form if the amount of the Fire Protection Assessment for each parcel of property can be determined by use of a computer terminal available to the public. SECTION 2.04. NOTICE BY PUBLICATION. Upon completion of the initial Assessment Roll, the City Manager shall publish, or direct the publication of, once in a newspaper of general circulation within the City (or as otherwise authorized under or required by the Uniform Assessment Collection Act) a notice stating that at a meeting of the City Commission on a certain day and hour, not earlier than 20 calendar days from such publication, which meeting shall be a regular, adjourned, or special meeting, the City Commission will hear objections of all interested persons to the Final Assessment Resolution which shall establish the rate of assessment and approve the aforementioned initial Assessment Roll. The published notice shall conform to the requirements set forth in the Uniform Assessment Collection Act. Such notice shall include (A) a geographic depiction of the property subject to the Fire Protection Assessment; (B) a brief and general description of the fire protection and rescue services, facilities, or programs to be provided; (C) the rate of assessment including a Maximum Assessment Rate in the event one was adopted by in the Initial Assessment Resolution; (D) the method by which the Fire Protection Assessment will be collected; (E) the time, date and place of the public hearing established by the Initial Assessment Resolution, and (F) a statement that the initial Assessment Roll is available for inspection at the office of the City Manager and all interested persons may ascertain the amount to be assessed against a parcel of Assessed Property at the office of the City Manager. SECTION 2.05. NOTICE BY MAIL. In addition to the published notice required by Section 2.04, the Assessment Coordinator shall provide notice, or direct the provision of notice, of the proposed Fire Protection Assessment by first class mail to the Owner of each parcel of property (except Government Property) subject to the Fire Protection Assessment. Such notice shall include (A) the purpose of the Fire Protection Assessment; (B) the rate of assessment to be levied against each parcel of property including a Maximum Assessment Rate in the event one was adopted by the Initial Assessment Resolution; (C) the unit of measurement applied to determine the Fire Protection Assessment; (D) the number of such units contained in each parcel of property; (E) the total revenue to be collected by the City from the Fire Protection Assessment; (F) a statement that failure to pay the Fire Protection Assessment will cause a tax certificate to be issued against the property or foreclosure proceedings to be instituted, either of which may result in a loss of title to the property; (G) a statement that all affected Owners have a right to appear at the hearing and to file written objections with the City Commission within 20 days of the notice; and (H) the date, time, and place of the hearing established by the Initial Assessment Resolution. The notice shall conform to the requirements set forth in the Uniform Assessment Collection Act. Such notice shall be mailed at least 20 calendar days prior to the hearing to each Owner at such address as is shown on the Tax Roll. Notice shall be deemed mailed upon delivery thereof to the possession of the United States Postal Service. The Assessment Coordinator may provide proof of such notice by affidavit. Failure of the Owner to receive such notice due to mistake or inadvertence shall not affect the validity of the Assessment Roll nor release or discharge any obligation for payment of a Fire Protection Assessment imposed by the City Commission pursuant to this Ordinance. 0 SECTION 2.06. ADOPTION OF FINAL ASSESSMENT RESOLUTION. At the day and time named in such notice, or to which an adjournment or continuance may be taken by the City Commission, the City Commission shall receive any oral or written objections of interested persons and may then, or at any subsequent meeting of the City Commission adopt the Final Assessment Resolution which shall (A) confirm, modify, or repeal the Initial Assessment Resolution with such amendments, if any, as may be deemed appropriate by the City Commission; (B) establish the rate of assessment to be imposed in the upcoming Fiscal Year; (C) establish a Maximum Assessment Rate that may be imposed in the event such rate was included in the Initial Assessment Resolution; (D) approve the initial Assessment Roll, with such amendments as it deems just and right; and (E) determine the method of collection. The adoption of the Final Assessment Resolution by the City Commission shall constitute a legislative determination that all parcels assessed derive a special benefit from the fire protection and rescue services, facilities, or programs to be provided or constructed and a legislative determination that the Fire Protection Assessments are fairly and reasonably apportioned among the properties that receive the special benefit. All written objections to the Final Assessment Resolution shall be filed with the City Manager at or before the time or adjourned time of such hearing. The Final Assessment Resolution shall constitute the Annual Rate Resolution for the initial Fiscal Year in which Fire Protection Assessments are imposed or reimposed hereunder. In any instance where the public hearing is adjourned or continued prior to adoption of the Final Assessment Resolution or any Annual Rate Resolution requiring mailed notice as provided in Section 2.08 hereof, the City shall not be required to provide additional notices pursuant to Sections 2.04 and/or 2.05 hereof, provided: (i) The public hearing is continued to a time and date certain as determined by majority vote of the City Commission at the public hearing included in the original mailed notices; and 10 (ii) Such time and date certain is within sixty (60) days of the public hearing date included in the original mailed notices. SECTION 2.07. EFFECT OF FINAL ASSESSMENT RESOLUTION. The Fire Protection Assessments for the initial Fiscal Year shall be established upon adoption of the Final Assessment Resolution. The adoption of the Final Assessment Resolution shall be the final adjudication of the issues presented (including, but not limited to, the determination of special benefit and fair apportionment to the Assessed Property; the method of apportionment and assessment; the initial rate of assessment; the Maximum Assessment Rate, if any; the initial Assessment Roll; and the levy and lien of the Fire Protection Assessments), unless proper steps shall be initiated in a court of competent jurisdiction to secure relief within 20 days from the date of the City Commission action on the Final Assessment Resolution. The initial Assessment Roll, as approved by the Final Assessment Resolution, shall be delivered to the Tax Collector, as required by the Uniform Assessment Collection Act, or if the alternative method described in Section 3.02 hereof is used to collect the Fire Protection Assessments, such other official as the City Commission by resolution shall designate. SECTION 2.08. ADOPTION OF ANNUAL RATE RESOLUTION. (A) The City Commission shall adopt an Annual Rate Resolution during its budget adoption process for each Fiscal Year following the initial Fiscal Year for which a Fire Protection Assessment is imposed hereunder. (B) The initial proceedings for the adoption of an Annual Rate Resolution shall be the adoption of a Preliminary Rate Resolution by the City Commission (1) containing a brief and general description of the fire protection and rescue services, facilities, or programs to be provided; (2) determining the Fire Protection Assessed Cost to be assessed for the upcoming Fiscal Year; (3) establishing the estimated assessment rate for the upcoming Fiscal Year; (4) establishing or increasing a Maximum Assessment Rate, if desired by the City Commission; (5) authorizing the date, time, and place of a public hearing to receive and consider comments from 11 the public and consider the adoption of the Annual Rate Resolution for the upcoming Fiscal Year; and (6) directing the Assessment Coordinator to (a) update the Assessment Roll, (b) provide notice by publication and first class mail to affected Owners in the event circumstances described in subsection (F) of this Section so require, and (c) directing and authorizing any supplemental or additional notice deemed proper, necessary or convenient by the City. (C) The Annual Rate Resolution shall (1) establish the rate of assessment to be imposed in the upcoming Fiscal Year and (2) approve the Assessment Roll for the upcoming Fiscal Year with such adjustments as the City Commission deems just and right. The Assessment Roll shall be prepared in accordance with the method of apportionment set forth in the Initial Assessment Resolution, or any subsequent Preliminary Rate Resolution, together with modifications, if any, that are provided and confirmed in the Final Assessment Resolution or any subsequent Annual Rate Resolution. (©) Nothing herein shall preclude the City Commission from providing annual notification to all Owners of Assessed Property in the manner provided in either or both Sections 2.04 or 2.05 hereof. (E) The City Commission may establish or increase a Maximum Assessment Rate for future Fiscal Years in an Initial Assessment Resolution or Preliminary Rate Resolution and confirm such Maximum Assessment Rate in the event notice of such Maximum Rate Assessment has been included in the notices required by Section 2.04 and/or 2.05 hereof. (F) In the event (1) the proposed Fire Protection Assessment for any Fiscal Year exceeds the rates of assessment adopted by the City Commission including a Maximum Assessment Rate, if any, that were listed in the notices previously provided to the Owners of Assessed Property pursuant to Sections 2.04 and/or 2.05 hereof, (2) the purpose for which the Fire Protection Assessment is imposed or the use of the revenue from the Fire Protection Assessment is substantially changed from that represented by notice previously provided to the Owners of Assessed Property pursuant to Sections 2.04 and 2.05 hereof, (3) Assessed Property 12 is reclassified or the method of apportionment is revised or altered resulting in an increased Fire Protection Assessment from that represented by notice previously provided to the Owners of Assessed Property pursuant to Sections 2.04 and 2.05 hereof, or (4) an Assessment Roll contains Assessed Property that was not included on the Assessment Roll approved for the prior Fiscal Year, notice shall be provided by publication and first class mail to the Owners of such Assessed Property in accordance with the requirements of the Uniform Assessment Collection Act. Such notice shall substantially conform with the notice requirements set forth in Sections 2.04 and 2.05 hereof and inform the Owner of the date, time, and place for the adoption of the Annual Rate Resolution. The failure of the Owner to receive such notice due to mistake or inadvertence, shall not affect the validity of the Assessment Roll nor release or discharge any obligation for payment of a Fire Protection Assessment imposed by the City Commission pursuant to this Ordinance. (G) As to any Assessed Property not included on an Assessment Roll approved by the adoption of the Final Assessment Resolution or a prior year's Annual Rate Resolution, the adoption of the succeeding Annual Rate Resolution shall be the final adjudication of the issues presented as to such Assessed Property (including, but not limited to, the determination of special benefit and fair apportionment to the Assessed Property, the method of apportionment and assessment, the rate of assessment, the establishment or increase of a Maximum Assessment Rate, the Assessment Roll, and the levy and lien of the Fire Protection Assessments), unless proper steps shall be initiated in a court of competent jurisdiction to secure relief within 20 days from the effective date of the Annual Rate Resolution. Nothing contained herein shall be construed or interpreted to affect the finality of any Fire Protection Assessment not challenged within the required 20-day period for those Fire Protection Assessments previously imposed against Assessed Property by the inclusion of the Assessed Property on an Assessment Roll approved in the Final Assessment Resolution or any subsequent Annual Rate Resolution. (H) The Assessment Roll, as approved by the Annual Rate Resolution, shall be delivered to the Tax Collector as required by the Uniform Assessment Collection Act, or to the 13 Assessment Coordinator if the alternative collection method described in Section 3.02 hereof is used to collect the Fire Protection Assessments. If the Fire Protection Assessment against any property shall be sustained, reduced, or abated by the court, an adjustment shall be made on the Assessment Roll. SECTION 2.09. LIEN OF FIRE PROTECTION ASSESSMENTS. Upon the adoption of the Assessment Roll, all Fire Protection Assessments shall constitute a lien against Assessed Property equal in rank and dignity with the liens of all state, county, district, or municipal taxes and special assessments. Except as otherwise provided by law, such lien shall be superior in dignity to all other prior liens, mortgages, titles, and claims, until paid. The lien for a Fire Protection Assessment shall be deemed perfected upon adoption by the City Commission of the Final Assessment Resolution or the Annual Rate Resolution, whichever is applicable. The lien for a Fire Protection Assessment collected under the Uniform Assessment Collection Act shall attach to the property included on the Assessment Roll as of the prior January 1, the lien date for ad valorem taxes imposed under the Tax Roll. The lien for a Fire Protection Assessment collected under the alternative method of Collection provided in Section 3.02 shall be deemed perfected upon adoption by the City Commission of the Final Assessment Resolution or the Annual Rate Resolution, whichever is applicable, and shall attach to the property on such date of adoption. SECTION 2.10. REVISIONS TO FIRE PROTECTION ASSESSMENTS. If any Fire Protection Assessment made under the provisions. of this Ordinance is either in whole or in part annulled, vacated, or set aside by the judgment of any court, or if the City Commission is satisfied that any such Fire Protection Assessment is so irregular or defective that the same cannot be enforced or collected, or if the City Commission has failed to include or omitted any property on the Assessment Roll which property should have been so included, the City Commission may take all necessary steps to impose a new Fire Protection Assessment against any property benefited by the Fire Protection Assessed Costs, following as nearly as may be practicable, the provisions of this Ordinance and in case such second Fire Protection Assessment is annulled, 14 vacated, or set aside, the City Commission may obtain and impose other Fire Protection Assessments until a valid Fire Protection Assessment is imposed. SECTION 2.11. PROCEDURAL IRREGULARITIES. Any informality or irregularity in the proceedings in connection with the levy of any Fire Protection Assessment under the provisions of this Ordinance shall not affect the validity of the same after the approval thereof, and any Fire Protection Assessment as finally approved shall be competent and sufficient evidence that such Fire Protection Assessment was duly levied, that the Fire Protection Assessment was duly made and adopted, and that all other proceedings adequate to such Fire Protection Assessment were duly had, taken, and performed as required by this Ordinance; and no variance from the directions hereunder shall be held material unless it be clearly shown that the party objecting was materially injured thereby. SECTION 2.12. CORRECTION OF ERRORS AND OMISSIONS. (A) No act of error or omission on the part of the Property Appraiser, Tax Collector, City Manager, Assessment Coordinator, City Commission, or their deputies or employees, shall operate to release or discharge any obligation for payment of a Fire Protection Assessment imposed by the City Commission under the provision of this Ordinance. (B) When it shall appear that any Fire Protection Assessment should have been imposed under this Ordinance against a parcel of property specially benefited by the provision of fire protection and rescue services, facilities, or programs, but that such property was omitted from the Assessment Roll or was not listed on the Tax Roll as an individual parcel of property as of the effective date of the Assessment Roll approved by the Annual Rate Resolution for any upcoming Fiscal Year, the City Commission may, upon provision of a notice by mail provided to the Owner of the omitted parcel in the manner and form provided in Section 2.05, impose the applicable Fire Protection Assessment for the Fiscal Year in which such error is discovered, in addition to the applicable Fire Protection Assessment due for the prior two Fiscal Years. Such Fire Protection Assessment shall constitute a lien against Assessed Property equal in rank and 15 dignity with the liens of all state, county, district, or municipal taxes and special assessments, and superior in rank and dignity to all other prior liens, mortgages, titles, and claims in and to or against the real property involved, shall be collected as provided in Article III hereof, and shall be deemed perfected on the date of adoption of the resolution imposing the omitted or delinquent assessments. (C) Prior to the delivery of the Assessment Roll to the Tax Collector in accordance with the Uniform Assessment Collection Act, the City Manager shall have the authority at any time, upon his or her own initiative or in response to a timely filed petition from the Owner of any property subject to a Fire Protection Assessment, to reclassify property based upon presentation of competent and substantial evidence, and correct any error in applying the Fire Protection Assessment apportionment method to any particular parcel of property not otherwise requiring the provision of notice pursuant to the Uniform Assessment Collection Act. Any such correction shall be considered valid ab initio and shall in no way affect the enforcement of the Fire Protection Assessment imposed under the provisions of this Ordinance. All requests from affected property owners for any such changes, modifications or corrections shall be referred to, and processed by, the City Manager and not the Property Appraiser or Tax Collector. (D) After the Assessment Roll has been delivered to the Tax Collector in accordance with the Uniform Assessment Collection Act, any changes, modifications, or corrections thereto shall be made in accordance with the procedures applicable to correcting errors and insolvencies on the Tax Roll upon timely written request and direction of the City Manager. SECTION 2.13. INTERIM ASSESSMENTS. An interim Fire Protection Assessment shall be imposed against all property for which a Certificate of Occupancy is issued after the adoption of the Annual Rate Resolution. The amount of the interim Fire Protection Assessment shall be calculated upon a monthly rate, which shall be one -twelfth of the annual rate for such property computed in accordance with the Annual Rate Resolution for the Fiscal Year in which the Certificate of Occupancy is issued. Such monthly rate shall be imposed for each full calendar 16 month remaining in the Fiscal Year. In addition to the monthly rate, the interim Fire Protection Assessment shall also include an estimate of the subsequent Fiscal Year's Fire Protection Assessment. No Certificate of Occupancy shall be issued until full payment of the interim Fire Protection Assessment is received by the City. Issuance of the Certificate of Occupancy by mistake or inadvertence, and without the payment in full of the interim Fire Protection Assessments, shall not relieve the Owner of such property of the obligation of full payment. Any interim Fire Protection Assessment not collected prior to the issuance of the Certificate of Occupancy may be collected pursuant to the Uniform Assessment Collection Act as provided in Section 3.01 of this Ordinance, under the alternative collection method provided in Section 3.02 or by any other method authorized by law. Any interim Fire Protection Assessment shall be deemed due and payable on the date the Certificate of Occupancy was issued and shall constitute a lien against such property as of that date. Said lien shall be equal in rank and dignity with the liens of all state, county, district or municipal taxes and special assessments, and superior in rank and dignity to all other liens, encumbrances, titles and claims in and to or against the real property involved and shall be deemed perfected upon the issuance of the Certificate of Occupancy. ARTICLE III COLLECTION AND USE OF FIRE PROTECTION ASSESSMENTS SECTION 3.01. METHOD OF COLLECTION. (A) Unless otherwise directed by the City Commission, the Fire Protection Assessments shall be collected pursuant to the uniform method provided in the Uniform Assessment Collection Act, and the City shall comply with all applicable provisions of the Uniform Assessment Collection Act. Any hearing or notice required by this Ordinance may be combined with any other hearing or notice required by the Uniform Assessment Collection Act or other provision of law. (B) The amount of a Fire Protection Assessment to be collected using the uniform method pursuant to the Uniform Assessment Collection Act for any specific parcel of benefitted 17 property may include an amount equivalent to the payment delinquency, delinquency fees and recording costs for a prior year's assessment for a comparable service, facility, or program provided: (1) the collection method used in connection with the prior year's assessment did not employ the use of the uniform method of collection authorized by the Uniform Assessment Collection Act, (2) notice is provided to the Owner as required under the Uniform Assessment Collection Act, including notice that payment delinquencies may be collected pursuant to the Uniform Assessment Collection Act, and (3) any lien on the affected parcel for the prior year's assessment is supplanted and transferred to such Fire Protection Assessment upon certification of a non -ad valorem roll to the Tax Collector by the City. SECTION 3.02. ALTERNATIVE METHOD OF COLLECTION. In lieu of utilizing the Uniform Assessment Collection Act, the City Commission may elect to collect the Fire Protection Assessments by any other method which is authorized by law or under the alternative collection method provided by this Section: (A) The City Commission shall provide Fire Protection Assessment bills by first class mail to the Owner of each affected parcel of property. The bill or accompanying explanatory material shall include (1) a brief explanation of the Fire Protection Assessment, (2) a description of the unit of measurement used to determine the amount of the Fire Protection Assessment, (3) the number of units contained within the parcel, (4) the total amount of the Fire Protection Assessment imposed against the parcel for the appropriate period, (5) the location at which payment will be accepted, (6) the date on which the Fire Protection Assessment is due, and (7) a statement that the Fire Protection Assessment constitutes 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. (B) Unless an Initial Assessment Resolution or Annual Rate Resolution indicates City intent to switch to collection of the Fire Protection Assessments pursuant to the Uniform Assessment Collection in the next following Fiscal Year, a general notice of the lien resulting from 18 imposition of the Fire Protection Assessments may be recorded in the Official Records of Seminole County, Florida. Nothing herein shall be construed to require that individual liens or releases be filed in the Official Records. (C) The City Commission shall have the right to foreclose and collect all delinquent Fire Protection Assessments in the manner provided by law for the foreclosure of mortgages on real property or appoint or retain an agent to institute such foreclosure and collection proceedings. A Fire Protection Assessment shall become delinquent if it is not paid within 30 days from the date any installment is due. The City Commission or its agent shall notify any property owner who is delinquent in payment of his or her Fire Protection Assessment within 60 days from the date such assessment was due. Such notice shall state in effect that the City Commission or its agent will either (1) initiate a foreclosure action or suit in equity and cause the foreclosure of such property subject to a delinquent Fire Protection Assessment in a method now or hereafter provided by law for foreclosure of mortgages on real property, or (2) cause an amount equivalent to the delinquent Fire Protection Assessment, not previously subject to collection using the uniform method under the Uniform Assessment Collection Act, to be collected on the tax bill for a subsequent year. (D) All costs, fees and expenses, including reasonable attorney fees and title search expenses, related to any foreclosure action as described herein shall be included in any judgment or decree rendered therein. At the sale pursuant to decree in any such action, the City may be the purchaser to the same extent as any Person. The City Commission or its agent may join in one foreclosure action the collection of Fire Protection Assessments against any or all property assessed in accordance with the provisions hereof. All delinquent Owners whose property is foreclosed shall be liable for an apportioned amount of reasonable costs and expenses incurred by the City Commission and its agents, including reasonable attorney fees, in collection of such delinquent Fire Protection Assessments and any other costs incurred by the City Commission as 19 a result of such delinquent Fire Rescue Assessments and the same shall be collectible as a part of or in addition to, the costs of the action. (E) In lieu of foreclosure, any delinquent Fire Protection Assessment and the costs, fees and expenses attributable thereto, may be collected pursuant to the Uniform Assessment Collection Act; provided however, that (1) notice is provided to the Owner in the manner required by the Uniform Assessment Collection Act and this Ordinance, and (2) any existing lien of record on the affected parcel for the delinquent Fire Protection Assessment is supplanted by the lien resulting from certification of the Assessment Roll, as applicable, to the Tax Collector. (F) Notwithstanding the City Commission's use of an alternative method of collection, the City Manager shall have the same power and authority to correct errors and omissions as provided to him or other City officials in Section 2.12 hereof. (G) Any City Commission action required in the collection of Fire Protection Assessments may be by resolution. SECTION 3.03. GOVERNMENT PROPERTY. (A) Nothing contained in this Ordinance shall be construed to require the imposition of Fire Protection Assessments against Government Property. (B) In the event Fire Protection Assessments are imposed against Government Property, the City Commission shall provide Fire Protection Assessment bills by first class mail to the Owner of each affected parcel of Government Property. The bill or accompanying explanatory material shall include (1) a brief explanation of the Fire Protection Assessment, (2) a description of the unit of measurement used to determine the amount of the Fire Rescue Assessment, (3) the number of units contained within the parcel, (4) the total amount of the parcel's Fire Protection Assessment for the appropriate period, (5) the location at which payment will be accepted, and (6) the date on which the Fire Protection Assessment is due. 20 (C) Fire Protection Assessments imposed against Government Property shall be due on the same date as all other Fire Protection Assessments and, if applicable, shall be subject to the same discounts for early payment. (D) A Fire Protection Assessment shall become delinquent if it is not paid within 30 days from the date any installment is due. The City Commission shall notify the Owner of any Government Property that is delinquent in payment of its Fire Protection Assessment within 60 days from the date such assessment was due. Such notice shall state that the City Commission will initiate a mandamus or other appropriate judicial action to compel payment. (E) All costs, fees and expenses, including reasonable attorney fees and title search expenses, related to any mandamus or other action as described herein shall be included in any judgment or decree rendered therein. All delinquent Owners of Government Property against which a mandamus or other appropriate action is filed shall be liable for an apportioned amount of reasonable costs and expenses incurred by the City, including reasonable attorney fees, in collection of such delinquent Fire Protection Assessments and any other costs incurred by the City Commission as a result of such delinquent Fire Rescue Assessments and the same shall be collectible as a part of or in addition to, the costs of the action. (F) As an alternative to the foregoing, a Fire Protection Assessment imposed against Government Property may be collected as a surcharge on a utility bill provided to such Government Property in periodic installments with a remedy of a mandamus action in the event of non-payment. The City Commission may contract for such billing services with any utility, whether or not such utility is owned by the City. ARTICLE IV GENERAL PROVISIONS SECTION 4.01. APPLICABILITY. This Ordinance and the City Commission's authority to impose assessments pursuant hereto shall be applicable throughout the City. 21 SECTION 4.02. ALTERNATIVE METHOD. (A) This Ordinance shall be deemed to provide an additional and alternative method for the doing of the things authorized hereby and shall be regarded as supplemental and additional to powers conferred by other laws, and shall not be regarded as in derogation of any powers now existing or which may hereafter come into existence. This Ordinance, being necessary for the welfare of the inhabitants of the City, shall be liberally construed to effect the purposes hereof. (B) Nothing herein shall preclude the City Commission from directing and authorizing, by resolution, the combination with each other of (1) any supplemental or additional notice deemed proper, necessary, or convenient by the City, (2) any notice required by this Ordinance, or (3) any notice required by law, including the Uniform Assessment Collection Act. SECTION 4.03. SEVERABILITY. The provisions of this Ordinance are severable; and if any section, subsection, sentence, clause or provision is held invalid by any court of competent jurisdiction, the remaining provisions of this Ordinance shall not be affected thereby. SECTION 4.04. EFFECTIVE DATE. This Ordinance shall take effect immediately upon its passage and adoption. PASSED, ADOPTED AND APPROVED this 11th day of August, 2025. ATTEST: Traci Houchin, MMC, FCRM, City Clerk Approved as to form and Legality CITY COMMISSION OF THE CITY OF SANFORD, F O IDA zz si 22 _ CITY OF ' SkNFORD ws _ RM x FLORIDA Item No. CITY COMMISSION MEMORANDUM 25.184 AUGUST 1 1, 2025, AGENDA TO: Honorable Mayor and Members of the City Commission PREPARED BY: Cynthia Lindsay, Finance Director SUBMITTED BY: Norton N. Bonaparte, Jr., ICMA-CM, City Manager SUBJECT: Fire Special Assessment Fee SYNOPSIS: Requesting to approve Ordinance No. 2025-4831, on second reading, to establish Fire Assessment Procedures relating to the authorization and collection of a fire special assessment fee. FISCAL/STAFFING STATEMENT: It is estimated that the fire special assessment fee will provide $2,300,000 a year over the next five years to assist in covering the fire department's costs. BACKGROUND: The Commission requested staff to contract for a Fire Special Assessment Study. Staff contracted with Raftelis to provide the information and provided the results to Commission in April 2025. Several presentations have been made on the assessment and the methodology and the Commission directed staff to move forward, capping the assessment to the average cost of capital over the next five years of $2,300,000. The City Commission approved Resolution No. 2025-3400 at the July 28, 2025, Commission meeting and passed Ordinance No. 2025-4831 on I" reading. Ordinance No. 2025-4381 proposed for adoption will initiate the process of adopting the special assessment fee for the FY 2025/2026 budget, providing approximately $2,300,000 a year for the next five years to assist in covering the fire department's costs. Commission asked to limit the fee to what it would cost for capital replacement, which is incorporated but the Ordinance and Resolution do not limit the use of the proceeds to capital to give the Commission flexibility in the future. A community meeting was held August 5, 2025, at 4 pm in the City Commission Chambers for residents to attend and hear a presentation from Raftelis on the assessment as well as ask any questions that they may have. Publication and first-class mailing notice of the public hearing on September 8, 2025, will be mailed during the week of August 1 lth. LEGAL REVIEW: The City Attorney has reviewed this agenda item and has no legal objection. The City Commission approved the first reading of Ordinance No. 2025-4831, on first reading, July 28, 2025. The City Clerk posted notice of the 2nd Public Hearing in the Sanford Herald on August 6, 2025. RECOMMENDATION: It is staff s recommendation that the Commission adopt Ordinance No. 2025-4831. SUGGESTED MOTION: "I move to adopt Ordinance No. 2025-4831, as proposed." Attachments: Ordinance No. 2025-4831 Fire Assessment Study APPENDIX A FORM OF NOTICE TO BE PUBLISHED (Insert Map of City) CITY OF SANFORD, FLORIDA NOTICE OF PUBLIC HEARING TO CONSIDER IMPOSITION AND COLLECTION OF SPECIAL ASSESSMENTS TO FUND FIRE PROTECTION SERVICES AND FACILITIES Notice is hereby given that the City Commission (the "City Commission") of the City of Sanford, Florida (the "City") will conduct a public hearing to consider the imposition of annual non -ad valorem special assessments against real property located throughout the City as depicted above to pay a portion of the costs incurred by the City each year in providing fire protection and rescue services and facilities. The special assessments will fund the provision of fire protection and rescue services and facilities for the fiscal year commencing October 1, 2025 ("Fiscal Year 2025-26") and will continue in each fiscal year thereafter. The special assessment is an annual assessmentwhich will continue from year to year. The public hearing will be held at 7:00 p.m. on September 8, 2025 in City Commission Chambers, 300 N Park Ave, Sanford, Florida 32771, or as soon thereafter as may be heard, for the purpose of receiving public comment on the proposed assessments. At the conclusion of the public hearing, the City Commission will consider adoption of a resolution approving the fire protection assessment for Fiscal Year 2025-26, the assessment roll listing all parcels subject to the assessment, and directing the method of collection. All affected property owners have a right to appear at the hearing and to file written objections with the City within 20 days of this notice. If the City Commission approves the fire protection assessment at the September 8, 2025 public hearing, the City intends to direct bill the annual assessment for Fiscal Year 2025-26 to each affected property owner. The direct billing will occur following the September 8, 2025 public hearing. Thereafter, the City intends that annual fire protection assessments, together with any payment delinquencies from the first billing cycle, will be collected by the uniform collection method authorized by section 197.3732, Fla. Stat. pursuant to which the assessment installments will appear on the annual ad valorem property tax bill mailed by the Seminole County Tax Collector each November, commencing with the tax bill to be mailed in November 2026. Failure to pay assessments collected pursuant to the uniform method will cause a tax certificate to be issued against the property which may result in a loss of title. If any person decide to appeal any decision made by the City Commissioners with respect to any matter considered at the hearing, such person will need a record of the proceedings and may need to ensure that a verbatim record is made, including the testimony and evidence upon which the appeal is to be made. In accordance with the Americans with Disabilities Act, persons needing a special accommodation or an interpreter to participate in this proceeding should contact The City Clerk at (407) 688-5012 at least two (2) business days prior to the date of the hearing. TTY users please call 711 (Florida Relay Service). To be published on or before August 15, 2025 By: City Clerk A-1 APPENDIX B FORM OF MAILED NOTICE [CITY LETTERHEAD] NOTICE OF PUBLIC HEARING TO CONSIDER IMPOSITION AND COLLECTION OF FIRE PROTECTION SPECIAL ASSESSMENTS (Property Owner's Name - Col B) (Property Owner's Address 1 - Col C) (Property Owner's Address 2 - Col D) (Property Owner's Address 3 - Col E) Parcel ID #: (parcel number- Col A) Parcel Address: (parcel address - Col F) Notice is hereby given that the City Commission (the "City Commission") of the City of Sanford, Florida (the "City") will conduct a public hearing to consider the imposition of annual non -ad valorem special assessments against real property located throughout the City, including the parcel identified above, to pay a portion of the costs incurred by the City each year in providing fire protection and rescue services and facilities. The special assessments will fund the provision of fire protection and rescue services and facilities for the fiscal year commencing October 1, 2025 ("Fiscal Year 2025-26") and will continue in each fiscal year thereafter. The special assessment is an annual assessment which will continue from year to year. The public hearing will be held at 7:00 p.m. on September 8, 2025 in City Commission Chambers, 300 N Park Ave, Sanford, Florida 32771, or as soon thereafter as may be heard, for the purpose of receiving public comment on the proposed assessments. At the conclusion of the public hearing, the City Commission will consider adoption of a resolution approving the fire protection assessment for Fiscal Year 2025-26, the assessment roll listing all parcels subject to the assessment, and directing the method of collection. You and all affected property owners have a right to appear at the hearing and to file written objections with the City within 20 days of this notice. If the City Commission approves the fire protection assessment at the September 8, 2025 public hearing, the City intends to direct bill the annual assessment for Fiscal Year 2025-26 to each affected property owner. The direct billing will occur following the September 8, 2025 public hearing. Thereafter, the City intends that annual fire protection assessments, together with any payment delinquencies from the first billing cycle, will be collected by the uniform collection method authorized by section 197.3732, Fla. Stat. pursuant to which the assessment installments will appear on the annual ad valorem property tax bill mailed by the Seminole County Tax Collector each November, commencing with the tax bill to be mailed in November 2026. Failure to pay assessments collected pursuant to the uniform method will cause a tax certificate to be issued against the property which may result in a loss of title. ME You and all other affected property owners have a right to appear at the hearing and to file written objections with the City within 20 days of this notice. If you decide to appeal any decision made by the City Commissioners with respect to any matter considered at the hearing, you will need a record of the proceedings and may need to ensure that a verbatim record is made, including the testimony and evidence upon which the appeal is to be made. In accordance with the Americans with Disabilities Act, persons needing a special accommodation or an interpreter to participate in this proceeding should contact The City Clerk at (407) 688-5012 at least two (2) business days prior to the date of the hearing. TTY users please call 711 (Florida Relay Service). The amount of the annual fire assessment imposed against each property is based on a two -tiered apportionment method whereby a portion of the City's annual fire department budget is allocated equally among all parcels on a per parcel basis (Tier 1) and the remaining portion of the budget to be funded through the assessment is apportioned based on the value of structures on each parcel (Tier 2), measured in increments of $5,000 each of which comprise an equivalent benefit unit ("EBU"). Undeveloped property is not subject to Tier 2. Information concerning the amount of the assessment proposed for the above -referenced parcel is included below. Benefit Assessment Unit Tier Tier 1 Per Parcel Per $5,000 of Structure Applicable to All Non-exempt Parcels - Improved and Unimproved Maximum Rate for FY 2025-2026 Maximum Rate for each fiscal year thereafter $35.28 Per Parcel $39.70 Per Parcel Tier 2 Value, rounded down to Non-exempt Improved Parcels $1.33 per EBU $1.50 Per EBU nearest $5,000 (EBU) The maximum annual fire protection assessment revenue to be collected within the City for Fiscal Year 2025-26 is estimated to be $2,130,000. The proposed fire protection assessment forthe above parcelfor FY2025-2026 is [Co(G]Tier 1 Units, and [Col H] tier 2 Units, for a total annual assessment of [Col 1] (Tier 1 Units x $35.28 + Tier 2 Units x $1.33). For fiscal years following Fiscal Year 2025-26, the City Commission may adopt and approve an annual increase in the assessment by no more than 10%from one year to the next without additional notice. LM The annual assessment amount will include expenses incurred by the City in administering and collecting the assessment including fees imposed by the property appraiser and tax collector, and will be adjusted as necessaryto account for any early payment discounts. Unless proper steps are initiated in a courtof competent jurisdiction to secure reliefwithin 20 days from the date of Commission's action at the above hearing (including the method of apportionment, the rate of assessment and the imposition of assessments), such action shall be the final adjudication of the issues presented. Copies of the City ordinances and resolutions related to the fire protections assessments and the preliminary assessment roll listing all property subject to the fire protection assessment are available for inspection at the office of the City Clerk, 2nd Floor, City Hall, 300 N Park Ave, Sanford, Florida. If there is a mistake on this notice, it will be corrected. If you have any questions regarding your fire protection assessment, please contact the City of Sanford Department of Finance at (407) 688-5023. *** SEND NO MONEY NOW - THIS IS NOT A BILL *** B-3 City of Sanford -, 2025-25=ir-3Protection A;sa;sman July 17, 2025 Cynthia Lindsay Director of Finance City of Sanford 300 N Park Ave Sanford, FL 32771 Subject: FY 2025-26 Fire Protection Assessment Study Dear Ms. Lindsay: Raftelis Financial Consultants, Inc. (Raftelis) is pleased to present this Revised Final Report of the FY 2025-26 Fire Rescue Assessment Study that we have conducted for the City. The revisions to this report over the previously submitted Final include an update to the property database from the Seminole County Property Appraiser, encompassing the final property update submitted on July 111, 2025. The report describes our analysis and discusses the key findings and recommendations. We appreciate the opportunity to be of service to the City and would like to thank the City staff for their valuable assistance and cooperation throughout the course of this study. Respectfully Submitted, Raftelis Financial Consultants, Inc. Michael Burton Executive Vice President and Erick van Malssen Senior Consultant ,;I'ty of 5<%Mc,IJ ='/ z0);'c -, Fir Ass assn,> : Contents l EXECUTIVE SUMMARY................................................................... Introduction...........................................................................................................................5 StudyProcedures..................................................................................................................5 Summaryof Study Results...................................................................................................5 Full (100%) Cost Recovery Rate Calculation............................................................................. 5 Partial Cost Recovery Rate Calculation & Impact Analysis........................................................ 8 Specific Funding of 5-Year Capital Project Needs..................................................................... 9 Maximum Assessment Rates.................................................................................................. 10 6EG (ION 1 - IN Ir KUOUCTION......................................................... 11 Study Objective & Procedure.............................................................................................11 SECTION 2 - SPECIAL ASSESSMENT METHODOLOGY ................. 12 Florida Law Governing Special Assessments..................................................................12 ProportionalBenefit................................................................................................................. 13 Two -Tier Fire Assessment Methodology.................................................................................. 13 Special Benefit - The First Prong of the Two -Pronged Test .................................................... 14 Fair Apportionment - The Second Prong of the Two -Pronged Test ......................................... 15 Apportionment of the Fire Protection Costs to the Benefit Cost Pools ..................................... 15 Apportionment of Benefit Cost Pools to Properties.................................................................. 16 Discussion of the Apportionment Methodology........................................................................ 17 SECTIORI S . FIRE PROTECTION. ! l"ESSMENT CALCU1 ATION.. , F Net Revenue Requirement..................................................................................................19 Projection of the Net Revenue Requirement............................................................................ 19 Apportionment of Fire Protection Costs...........................................................................20 Property Data and Assessment Units...............................................................................21 Exempt and Excluded Properties............................................................................................ 21 Assessment Rate Calculation............................................................................................21 Identification of Assessment Units........................................................................................... 21 Identified Assessment Units.................................................................................................... 22 Full Cost Recovery Rate Calculation....................................................................................... 22 CITY OF SANFORD, FL FY 2025=26 Fire Protection Assessment Study REVISED FINAL REPORT / July 17,-2025 RAFTELIS Partial Cost Recovery Rate, Revenue and Property Impact Analysis ...................................... 24 Specific Funding of 5-Year Capital Project Needs................................................................... 25 Maximum Assessment Rates.................................................................................................. 26 SECTION 4 - SUMMARY OF RECOMMENDATIONS ........................ 29 Findings of Benefit Summary .............................................................................................29 Summary of Recommendations.........................................................................................30 APPENDIXA................................................................................... 31 Table ES 1 — FY 2026 Assessment Rate Calculation — Full (100%) Cost Recovery ................................. 7 Table ES 2 — Application of Assessment Rates to Sample Property........................................................ 7 Table ES 3 — FY 2026 Revenue Estimate at Full (100%) Cost Recovery ................................................. 7 Table ES 4 — Full (100%) Cost Recovery Property Impact Analysis......................................................... 8 Table ES 5 — FY 2026 Assessment Rates, Revenues and Impact to Average Single -Family Home at 5% Cost Recovery Increments....................................................................................................................... 8 Table ES 6 — FY 2026 — FY 2030 Average Capital Project Needs........................................................... 9 Table ES 7 — Assessment Calculation Targeting 5-Year Average Annual Capital Needs ......................... 9 Table ES 8 — Sample Property Impacts for Rates Funding 5-Year Average Annual Capital Needs.......... 9 Table 1 — Proportion of City Just Values................................................................................................ 16 Table 2 — Allocation Of Benefit Tiers...................................................................................................... 16 Table 3 — Calculation and Projection of Net Revenue Requirement....................................................... 20 Table 4 — FY 2026 Net Revenue Requirement Allocation...................................................................... 20 Table 5 — Assessment Rate Class Unit Types....................................................................................... 22 Table 6 — Unit Count by Assessment Rate Class................................................................................... 22 Table 7 — Tier 1 Annual Rate Calculation............................................................................................... 22 Table 8 — Tier 2 Annual Structure Value Rate Calculation...................................................................... 23 Table 9 — FY 2026 Assessment Rate Calculation — Full (100%) Cost Recovery .................................... 23 Table 10 — FY 2026 Revenue Estimate at Full (100%) Cost Recovery ................................................... 24 Table 11 — Full (100%) Cost Recovery Property Impact Analysis........................................................... 24 Table 12 — FY 2026 Assessment Rates, Revenues and Impact to Average Single -Family Home at 5% CostRecovery Increments..................................................................................................................... 25 Table 13 — FY 2026 — FY 2030 Average Capital Project Needs............................................................. 25 Table 14 — Assessment Calculation Targeting 5-Year Average Annual Capital Needs .......................... 26 Table 15 — Sample Property Impacts for Rates Funding 5-Year Average Annual Capital Needs ........... 26 Table 16 — 5-Year Projected Maximum Assessment Rates (FY 2030 NRR).......................................... 26 Table 17 — Fire Assessment Rates at 5% Increments of Max Cost Recovery ........................................ 27 Table 18 — 5-Year Average Capital Needs with 3% Annual Inflationary Escalation ................................ 27 Table 19 — Maximum Assessment Rate for 5-Year Average Capital Needs ........................................... 28 Cif of sanfof 1 9�'I .v__ i;i- EXECUTIVE SUMMARY Introduction This report presents the results of an analysis to develop a new Fire Protection Non -Ad Valorem Assessment Program for the City of Sanford, FL (the City) that will recover the full or partial costs associated with providing Fire Protection service to properties in the City. The City currently funds Fire Protection services through property taxes and other General Fund revenue sources such as sales taxes, communication service taxes, and public utility taxes. If adopted by the City Commission, the assessment program would provide an additional General Fund revenue source that will specifically fund Fire Protection services, freeing up other General Fund revenue sources to fund other City services. City staff have indicated that this Study would be under consideration for implementation no earlier than October 1, 2025, for funding of FY 2026. In accordance with Florida Law, the costs associated with providing Fire Services and facilities must be reasonably apportioned to the properties that receive a benefit from Fire Service in proportion to the benefit received. Therefore, the recommended Fire Assessments calculated in this study were developed such that the costs incurred by the City in providing Fire Service will be recovered through assessments to properties in proportion to the benefit received by the availability of Fire Protection Services. The development of a Fire Assessment program involves significant complexity and nuance. While this Executive Summary intends to provide the reader with a concise representation of the study results, we encourage further reading through details of this report for full understanding of the process, background, data and calculations. Study Procedures The study first identifies the full Fire Protection cost requirements for Fiscal Year (FY) 2026, recognizing the high level of service traditionally provided by the City. We also projected annual cost requirements for providing Fire Protection in each year of a multi -year projection period from FY 2026 through FY 2030. This was accomplished through several interactive work sessions with City staff to confirm allocation parameters, cost escalation rates and the projected capital improvement plan. The projection of costs through FY 2030 calculates the necessary annual adjustments to the Fire Protection Assessments to achieve 100% cost recovery, or a specified percentage cost recovery, through the projection period. After determining the FY 2026 Fire Protection service revenue requirement, it was then apportioned to vacant and improved residential and non-residential property classes based upon property data obtained from the Seminole County Property Appraiser's Office (Property Appraiser). Once the allocations were completed, the Fire Protection Assessment rate structure was developed and specific Fire Protection Assessment rates were calculated, the results of which are presented herein. Summary of Study Results Full (100%) Cost Recovery Rate Calculation To calculate the full cost recovery FY 2026 Fire Protection Assessments, we utilized the apportioned costs and total units per property classification as discussed in detail in subsequent sub -sections of this report. The amount City of Sanford ' F ( M5-2S F!r-� o ors .ion Ass-assrra:-,t of assessable costs allocable to each benefit cost pool was divided by the number of assessment units identified in each benefit cost pool to compute the Fire Protection Assessment as follows: 1. Tier 1 - Response Readiness Availability Benefit Cost Pool All parcels in the City benefit equally from the availability of fire protection service that the City provides on call, without discrimination as to property class, on a 24 hours a day, seven days a week, year-round basis. These benefits include 1) availability of immediate response to fire, (2) first responder medical aid to protect the life and safety of occupants, 3) containment of liability for emergency incidents on the subject parcels and the spread of fires to other property, 4) enhanced property value, and 5) enhanced marketability of and/or ability to develop property. Therefore, it is appropriate to apportion the costs in this cost pool equally per parcel. 2. Tier 2 - Protection from Loss of Structures Benefit Cost Pool In addition to the benefits that improved properties realize from Tier 1 benefits, improved parcels also benefit from protection from the loss of the value of structures on the property due to fire by virtue of, a) the ability to obtain fire insurance and to obtain that insurance at attractive rates because of the availability of fire protection service, and b) protection from loss provided by the availability of fire suppression service provided by the City, The actual value protected is the investment in the structures or the avoidance of the cost of replacing the structures on the property in case of fire, either through insurance or by the availability of fire suppression services provided by the City. The actual investment or replacement cost of the structures on the parcels in the City is not readily available. However, the structure cost values in the Property Appraiser's database are readily available and are the best surrogate representation of the relative investment or replacement cost value of structures for each parcel in the City. Therefore, it is appropriate to apportion the costs in this cost pool based upon the relative cost value of structures on improved parcels as contained in the Building Cost Value and Extra Feature Values (Misc. improvements) data fields from the Property Appraiser's database. However, because structure cost value is not a precise, dollar for dollar surrogate for the investment or replacement cost of structures on parcels in the City, this benefit of protection from the loss of structures does not materially increase with every dollar of increase in structure value. Rather, it increases in response to a larger order of magnitude of increases in structure cost value. Therefore, we have determined that a reasonable Equivalent Benefit Unit (EBU) for this benefit cost pool that recognizes the relative cost value of structures on parcels as a surrogate for investment or replacement cost of those structures is $5,000 increments of structure cost value (structure value rounded down to the nearest $5,000). Table ES 1 below presents the calculated FY 2026 Fire Protection Assessment Rates at full (100%) cost recovery: Table ES 1 — FY 2026 Assessment Rate Calculation — Full (100%) Cost Recovery FY 2026 Net Revenue FY 2026100% % Allocation Requirement (NRR) $ Allocated Cost Recovery Assessment Rate Class of Costs Allocation Units Unit Type Assessment Tier 1 - Response Readiness 30.01% $ 6,699,313 21,599 per Parcel $ 310.17 Tier 2 - Structure Loss Protection 69.99% $ 15,626,510 1,331,948 per Structure Value EBU $ 11.73 Total 100.00% $ 22,325,823 The rates calculated in Table ES 1 are applied to each individual parcel as demonstrated in Table ES 2 below: This sample property is a developed parcel with a total structure value of $201,700. This is representative of a typical Single -Family Home within the City. The total structure value is rounded down to the nearest $5,000, in this case $200,000. The rounded structure value is then divided by $5,000, resulting in the Structure Value EBUs which are used to calculate the Tier 2 portion of the assessment for this parcel. Tier 1 is applied once per parcel, and the Tier 2 rate is multiplied by the Structure EBUs. The sum of the Tier 1 rate/bill per parcel, and the total Tier 2 Bill is the annual assessment bill for this property. Table ES 2 — Application of Assessment Rates to Sample Prooerty Total Structure Value: $ 201,700 Rounded Structure Value: $ 200,000 Structure Value EBUs (Rounded Valuei$5,000): 40 Tier 1 Rate per Parcel: $ 310.17 Tier 2 Rate per Structure Value EBU: $ 11.73 Tier 1 Bill: $ 310.17 Tier 2 Bill (Rate x Structure Value EBUs): $ 469.20 Total Annual Assessment: $ 779.37 While the full cost FY 2026 Net Revenue Requirement is apportioned to all non -excluded properties, exempted properties are included in the apportionment but cannot be billed/assessed. Also, certain costs are included in the assessment such as the 5% estimation for early payment discount and a non -collection contingency. Table ES 3 below presents the estimated net billed assessment revenue at full cost recovery, less exemptions and assessment costs. Table ES 3 — FY 2026 Revenue Estimate at Full (100%) Cost Recovery FY 2026 Revenue Estimate at Full (100%) Cost Recovery Allocated Net Revenue Requirement $ 22,325,823 Less: Exemptions $ (1,468,593) Net Billed Assessment $ 20,857,230 Less: Early Payment Discounts $ (834,289) Less: Non -Collection Contingency $ (208,572) FY 2026 Estimated Net Collected Revenue $ 19,814,369 Full Cost Recovery Property Impact Analysis Based upon the above referenced recommended assessment rates the following table presents a summary of the impact for representative types of parcels at 100% cost recovery. The Average Single -Family Home with a total structure value of $200,000, or 40 Tier 2 EBUs is highlighted as an example of a typical bill for Single Family Homeowners. Table ES 4 - Full (100%) Cost Recovery Property Impact Analysis Calculated Effective Structure Tier 1 Tier 2 Tier 1 Tier 2 Annual Monthly Parcel Type Value Units Units Rate/Bill Rate Tier 2 Bill Assessment Assessment Single Family Home - Low Value $ 75,000 1 15 $ 310.17 $ 11.73 $ 175.95 $ 486.12 $ 40.51 Single Family Home - Average Value $ 200,000 1 40 $ 310.17 $ 11.73 $ 469.20 $ 779.37 $ 64.95 1 Single Family Home - High Value $ 400,000 1 80 $ 310.17 $ 11.73 $ 938.40 $ 1,248.57 $ 104.05 Small Apartment Complex $ 1,200.000 1 240 $ 310.17 $ 11.73 $ 2,815.20 $ 3,125,37 $ 260.45 Large Apartment Complex $ 48,000,000 1 9,600 $ 310.17 $ 11.73 $ 112,608.00 $ 112,918.17 $ 9,409.85 Retail Store $ 300,000 1 60 $ 310.17 $ 11.73 $ 703.80 $ 1.013.97 $ 84.50 Restaurant $ 465.000 1 93 $ 310.17 $ 11.73 $ 1,090.89 $ 1.401.06 $ 116.76 Department Store $ 4,500,000 1 900 $ 310.17 $ 11.73 $ 10,557.00 $ 10,867,17 $ 905.60 Light Mfg $ 1.500,000 1 300 $ 310.17 $ 11.73 $ 3,519.00 $ 3,829,17 $ 319.10 Auto Sales $ 3,000.000 1 600 $ 310.17 $ 11.73 $ 7,038.00 $ 7,348.17 $ 612.35 Vacant Lot $ - 1 0 $ 310.17 $ 11.73 $ - $ 310.17 $ 25.85 Partial Cost Recovery Rate Calculation & Impact Analysis In order to provide the City with a broad spectrum of revenue targets and associated assessment rates, Table ES 5 presents the assessment and revenue calculations in 5% cost recovery increments. Table ES 5 - FY 2026 Assessment Rates, Revenues and Impact to Average Single -Family Home at 5% Cost Recovery Increments A B C D E F G H Tier 2 EBUs for Tier 2 Bill for Total Annual Avg Single Allocated Tier 2 Rate per Avg Single Avg Single Family Home FY 2026 Net % Cost Assessment Tier 1 Rate per Structure Value Family Home Family Home Assessment (Columns C Estimated Recovery Costs Parcel EBU ($200,000 Value) (Columns D x E) + F) Collected Revenue 100% $ 22,325,823 $310.17 $11.73 40 $469.20 $779.37 $ 19,800,433 95% $ 21,209,532 $294.66 $11.15 40 $446.00 $740.66 $ 18,810,412 90% $ 20,093,241 $279.15 $10.56 40 $422.40 $701.55 $ 17,820,390 85% $ 18,976.950 $263.64 $9,97 40 $398.80 $662.44 $ 16,830,368 80% $ 17,860,659 $248.13 $9.39 40 $375.60 $623.73 $ 15,840,347 75% $ 16,744,367 $232.63 $8.80 40 $352.00 $584.63 $ 14,850,325 70% $ 15,628,076 $217.12 $8.21 40 $328,40 $545.52 $ 13,860,303 65% $ 14,511,785 $201.61 $7.63 40 $305.20 $506.81 $ 12,870,282 60% $ 13,395,494 $186.10 $7.04 40 $281+60 $467.70 $ 11,880,260 55% $ 12,279,203 $170.59 $6,45 40 $258.00 $428.59 $ 10,890,238 50% $ 11,162,912 $155.08 $5.87 40 $234.80 $389.88 $ 9,900,217 45% $ 10,046,620 $139.58 $5.28 40 $211.20 $350.78 $ 8,910,196 40% $ 8,930.329 $124.07 $4.69 40 $187.60 $311.67 $ 7,920,173 35% $ 7,814,038 $108.56 $4,11 40 $164.40 $272.96 $ 6,930,152 30% $ 6.697,747 $93.05 $3.52 40 $140.80 $233.85 $ 6,940,130 25% $ 5,581,456 $77.54 $2.93 40 $117,20 $194.74 $ 4,960,108 20% $ 4,465.165 $62.03 $2.35 40 $94.00 $156.03 $ 3,960,087 15% $ 3,348,873 $46.53 $1.76 40 $70.40 $116.93 $ 2,970,065 10% $ 2,232,582 $31.02 $1.17 40 $46.80 $T7.82 $ 1,980,043 5% $ 1,116,291 $15.51 $0,59 40 $23.60 $39.11 $ 990,022 City )iSAIf)rd'-Y-_'_5-°5P.._ r..ca:+'P35 ..3 _,-S`JJ' Specific Funding of 5-Year Capital Project Needs One possible approach for consideration and the application of a Fire Assessment is targeting a specific dollar amount to be raised each year, for a purpose within the Fire Department such as Capital Projects. For example, in Schedule 2 of Appendix A within this report, the annual Capital Improvement Program is detailed by project, cost and year. While the Capital dollars are higher in certain years such as FY 2026, the average annual cost to implement the 5-year plan would be approximately $2.13 million, summarized in Table ES 6 Below. Table ES 6 - FY 2026 - FY 2030 Average Capital Project Needs FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Total Capital Needs: $ 4,607,086 $ 278,200 $ 1,361,855 $ 649,405 $ 3,749,130 5-Year Average Annual Capital Needs (rounded): $ 2,130,000 Table ES 7 below displays the assessment and net collected revenue calculation, targeting the $2.13 million of average annual capital needs. The Net Assessment Revenue is calculated to meet the $2.13 million target, net of exemptions and assessment costs such as property appraiser, tax collector, consultant, legal and mailing fees. Table ES 8 shows the impact to sample properties when these rates are applied. Table ES 7 - Assessment Calculation Targeting 5-Year Average Annual Capital Needs FY 2026 Net Revenue FY 2026 11.41/6 Requirement (NRR) S Cost Recovery Rate Class % Allocation of Costs Allocation Allocated Units Unit Type Assessment Tier 1 - Response Readiness 30.01% $ 762,047 21,599 per Parcel $ 35.28 Tier 2 - Structure Loss Protection 69.99% $ 1,777,516 1.331,948 per Structure Value EBU S 1.33 Total 100.00% $ 2,539,562 Allocated Net Revenue Requirement $ 2.539,562 Less: Exemptions $ (172,351) Net Billed Revenue $ 2,367,211 Less: Property Appraisers Fee (2% of Billed Revenue) $ (44,977) Less: Tax Collector's Fee (2% of Billed Revenue) $ (44,977) Less: Consultants Fees (5-Year Amortized) $ (23.000) Less: Legal Fees: (5-Year Amortized) $ (3,000) Estimated Net Assessment Revenue (Rounded) $ 2,130,000 Table ES 8 - Sample Property Impacts for Rates Funding 5-Year Average Annual Capital Needs Calculated Effective Structure Tier 1 Tier 2 Tier 1 Tier 2 Annual Monthly Parcel Type Value Units Units Rate/Bill Rate Tier 2 Bill Assessment Assessment Single Family Home - Low Value $ 75,000 1 15 $ 35.28 $ 1.33 $ 19.95 $ 55.23 $ 4.60 Single Family Home - Average Value $ 200,000 1 40 $ 35.28 $ 1.33 $ 53.20 $ 88.48 $ 7.37 Single Family Home - High Value $ 400,000 1 80 $ 35.28 $ 1.33 $ 106.40 $ 141.68 $ 11.81 Small Apartment Complex $ 1,200,000 1 240 $ 35.28 $ 1.33 $ 319.20 $ 35448 $ 29.54 Large Apartment Complex $ 48,000,000 1 9,600 $ 35.28 $ 1.33 $ 12,768.00 $ 12,803.28 $ 1,066.94 Retail Store $ 300,000 1 60 $ 35.28 $ 1.33 $ 79.80 $ 115,08 $ 9.59 Restaurant $ 465,000 1 93 $ 35.28 $ 1.33 $ 123.69 $ 158.97 $ 13.25 Department Store $ 4,500,000 1 900 $ 35.28 $ 1.33 $ 1,197.00 $ 1,232.28 $ 102.69 Light Mfg $ 1,500,000 1 300 $ 35.28 $ 1.33 $ 399.00 $ 434.28 $ 36 19 Auto Sales $ 3.000,000 1 600 $ 35.28 $ 1.33 $ 798.00 $ 833.28 $ 69.44 Vacant Lot $ - 1 0 $ 35.28 $ 1.33 $ $ 35.28 $ 2.94 C'riy or Sanford y 202 -ZS 7 t-2-t I oI: A ;3-�3"e1t 37.:J7 Maximum Assessment Rates 10 The City may adopt a continuing assessment for future years that can be designed to maintain adopted cost recovery levels, with the actual annual adjustments to be determined by the City based upon need as determined by updating the financial management plan in subsequent years. The maximum assessment rates for 100% cost recovery and partial cost recoOpvery are presented in the "Maximum Assessment Rates" section on pages 24 and 25 of this report. SECTION 1 - INTRODUCTION This report presents the results of an analysis to develop a new Fire Protection Non -Ad Valorem Assessment Program for the City of Sanford, FL (the City). The City currently funds Fire Protection services through property taxes and other General Fund revenue sources such as sales taxes, communication service taxes, and public utility taxes. This study intends to create a Fire Protection Assessment Program that will recover the full or partial costs associated with providing Fire Protection service to properties in the City. If adopted by the City Commission, the assessment program would provide an additional General Fund revenue source that will specifically fund Fire Protection services, freeing up other General Fund revenue sources to fund other City services. City staff have indicated that this Study would be under consideration for implementation no earlier than October 1, 2025, for funding of FY 2026. The methodology utilized within this study relies upon current property and cost data to create a fair and equitable assessment structure. The term "Fire Protection" as used in this study refers to the twenty-four hours per day, seven days per week service for fire suppression provided by the City to properties located within its service limits, including first responder service. This study was conducted by Raftelis Financial Consultants, Inc. (Raftelis), a firm that specializes in providing rate and assessment consulting services to local governments. Study Objective & Procedure The objective of this study is to develop a Fire Protection Non -Ad Valorem Assessment Program resulting in assessment rates that will recover the full or partial cost requirements of providing Fire Protection service to properties within the City's service limits for FY 2026 and subsequent years. The costs associated with these services will be recovered in proportion to the benefit received from these services provided by the City. The study first identifies the full Fire Protection cost requirements for Fiscal Year (FY) 2026, recognizing the high level of service traditionally provided by the City. We also projected annual cost requirements for providing Fire Protection in each year of a multi -year projection period from FY 2026 through FY 2030. This was accomplished through several interactive work sessions with City staff to confirm allocation parameters, cost escalation rates and the projected capital improvement plan. The projection of costs through FY 2030 calculates the necessary annual adjustments to the Fire Protection Assessments to achieve 100% cost recovery, or a specified percentage cost recovery, through the projection period. After determining the FY 2026 Fire Protection service revenue requirement, it was then apportioned to vacant and improved residential and non-residential property classes based upon property data obtained from the Seminole County Property Appraiser's Office (Property Appraiser). Property classifications were based upon Department of Revenue (DOR) property use codes for each parcel as maintained on the Property Appraiser's database. Once the allocations were complete, a Fire Protection Assessment rate structure was developed and specific Fire Protection Assessment rates were developed, the results of which are presented herein. SECTION 2 - SPECIAL ASSESSMENT METHODOLOGY The development of a non -ad valorem assessment to fund Fire Protection service requires that the services and facilities for which properties are to be assessed confer a special benefit upon the property burdened by the special assessment. Simply stated, there must be a logical relationship between the services and facilities provided and the benefit to real property assessed. In addition to the special benefit requirement, the costs associated with providing the services and facilities must be reasonably apportioned to the properties that receive a benefit from Fire Protection service in proportion to the benefit received. Therefore, the recommended Fire Protection Assessments calculated in this study were developed such that the costs incurred by the City in providing Fire Protection service will be recovered through assessments to properties in proportion to the benefit received by the availability of Fire Protection service to all properties and by the protection from loss of structures on the property due to fire on the improved property. This section describes the assessment methodology used to develop the Fire Protection Assessments in this report. The first section discusses relevant Florida Law regarding special non -ad valorem assessments, followed by sections discussing how Florida Law has been applied to the determination of special benefit and the apportionment of the annual revenue requirements of the Fire Protection Assessment to benefitting properties. Florida Law Governing Special Assessments This section discusses relevant Florida Law regarding special non -ad valorem assessments as it relates to the proposed Fire Protection Assessment program. The discussion covers how Florida law relates to special benefit and proportional benefit. Special non -ad valorem assessments are a revenue source available to local governments in Florida to fund operations and maintenance expenses and capital improvements for essential services such as roads, drainage, Fire Protection services, utilities, etc. Florida courts have long held that Fire Protection services provide a special benefit to real property burdened by an assessment. See, e.g., Fire Dist. No. 1 of Polk County v. Jenkins. 221 So.2d 740, 741-42 (Fla.1969); Desiderio Corp. v. City of Boynton Beach, 39 So. 3d 487, 494 (Fla. Dist. Ct. App. 2010). Pursuant to Florida case law, two requirements must be satisfied for the imposition of a valid non -ad valorem special assessment. These two requirements have become known as the two -pronged test. They are 1) the property assessed must derive a special benefit from the service provided, and 2) the assessment must be fairly and reasonably apportioned among the properties that receive the special benefit. In considering special benefit, the following question must be considered: "Can a special benefit be derived from Fire Protection service by all properties within the City to meet the first prong of the two -pronged test, even if all properties are not improved and/or do not receive calls for service?". The answer is yes, based in part upon the Florida Supreme Court determination in Fire Dist. No. 1 of Polk County v. Jenkins that a sufficient special benefit was derived by the availability of fire services to justify the imposition of the special assessment'. Also, in Meyer v. ' Fire City No. 1 of Polk City v. Jenkins, 221 So,2d 740 (Fla. 1969) City of Sanford , 7 ( 202 -26 = rn oL.ction Assays: -:ant 3,_Ay 13 Citv of Oakland Park the Court upheld a sewer assessment on both improved and unimproved property, stating that the benefit need not be direct or immediate but must be substantial, certain and capable of being realized within a reasonable timez. In Citv of Hallandale v. Meekins3 the Court indicated that the proper measure of benefits accruing to property from the assessed improvement was not limited to the existing use of the property, but extended to any future use which could reasonably be made. Proportional Benefit It is well settled under Florida law that local governments are afforded great latitude regarding legislative determinations of special benefit and reasonable apportionment of costs. Specifically, the Florida Supreme Court has held that in cases where valid alternative methods of apportionment exist, the local legislative body's determination should be upheld, unless that determination was arbitrary, and a court should not substitute its judgment for that of the local legislative body. In City of Boca Raton v. State of Florida' the Florida Supreme Court stated that the apportionment of benefits is a legislative function, and if reasonable persons may differ as to whether the land assessed was benefitted by the local improvement, the findings of the City officials must be sustained. Further, in City of Boca Raton v. State of Florida the Florida Supreme Court also determined that the manner of the assessment is immaterial and may vary within the City, as long as the amount of the assessment for each tract is not in excess of the proportional benefits as compared to other assessments on other tracts. A local government can assign to each property, which is subject to the assessment, a different category designation with each category having a different assessment rates Two -Tier Fire Assessment Methodology In Morris v. City of Cane Coral, 163 So. 3d 1174 (Fla. 2015), the Florida Supreme Court held that a City's two-tier methodology for assessing developed and undeveloped property was a reasonable method of apportioning the costs associated with providing Fire Protection services and facilities to all property owners and was not arbitrary. Specifically, the Court upheld the City of Cape Coral's determination to adopt a methodological approach recommended by Burton & Associates that apportioned costs based on the general availability of Fire Protection services to all property owners in tier 1, and in tier 2 provided the additional benefit to improved property owners of protecting structures from damage or loss. The two-tier methodological approach upheld in Morris v. City of Cape Coral has similarly been adopted by multiple Cities throughout the state of Florida. This report recommends that the City of Sanford utilize the two-tier approach for assessing Fire Protection services for developed and undeveloped properties within the City limits. z Meyer v, City of Oakland Park, 219 So.2d 417 (Fla. 1969) 3 City of Hallandale v. Meekins, 237 So.2d 318 (Fla. 4th DCA 1970), affd, 245 So.2d 253 (Fla 1971) ' City of Boca Raton v. State of Florida, 595 So.2d 25 (1992) 5 Workman Enterprises, Inc. v. Hernando County, 790 So.2d 598 (Fla. 5th DCA 2001.); Desiderio Corp. v. City of Boynton Beach, 39 So. 3d 487, 498 (Fla. 4th DCA 2010) City of Sanford ' _'% 2025-25 Fwra =roiaai r .4;,a33.ranr 3'udy 14 Special Benefit - The First Prong of the Two -Pronged Test All tax parcels, developed and undeveloped, are benefited by the mere availability of fire protection services. Such benefit is independent of, and realized even in the absence of, a call or need for actual service. The benefits include: • Continuous availability of immediate response to fire. • Provision of first responder medical aid to protect the life and safety of occupants. • Enhanced property value, marketability of and/or ability to develop property. • Protection against the spread of fire to neighboring parcels, thereby limiting and containing liability. • Increased use and enjoyment of the parcel derived from continual and immediately available comprehensive fire protection service should the need arise. • Enhanced marketability and value of the parcel when compared to a similarly configured parcel for which fine protection services are unavailable. Individual tax parcels are the constituent units which comprise the physical environment of the community as a whole. The parcels, in the aggregate, define the geography of the community and establish the service area within which the community must ensure preparedness and readiness to serve. The parcel composition as a whole is a primary factor, together with policy decisions regarding service levels, which determines the size and scope of the fire department and therefore the annual costs incurred in maintaining continual readiness to serve the community. The mere availability of fire protection services and facilities benefits each parcel because each contributes to a common burden placed upon community services, facilities and resources collectively created by individual parcels whether a fire event occurs or not. Fundamentally, the existence and presence of each parcel within the community creates a comparable and similar requirement to stand ready to serve and continually maintain a preparedness to provide fire protection and associated services and facilities for all parcels. In addition to the benefits conferred upon all parcels in the City, the following Tier benefits are additionally conferred upon improved parcels: • The ability to obtain property and/or fire insurance and obtain that insurance at attractive rates because of the availability of fire protection services, and Protection against loss of structures provided by the availability of fire suppression service provided by the City and the avoidance of replacement costs (either through direct replacement by the property owner or heightened insurance premiums which may result from claims) Therefore, the first prong of the two -pronged test (the property burdened by the assessment must derive a special benefit from the service provided by the assessment) is met because all properties in the City receive a special benefit from the availability of the City-wide Fire Protection service provided by the City. C9ti of Sanford ?_i' 2025-26 Fira Prvecuon 3'udy 15 Fair Apportionment - The Second Prong of the Two -Pronged Test In considering the assessment methodology, the second prong of the two -pronged test requires that the costs of the assessment must be fairly and reasonably apportioned among the properties that receive the special benefit. In this Study we have developed an apportionment methodology based upon the readiness -to -serve availability of Fire Protection service to all parcels, improved and un-improved, and an additional benefit that this availability of service provides to improved property by the protection from the loss of the structures on improved parcels through the ability to obtain insurance at attractive rates and the ability of the City to respond to and suppress a fire. Accordingly, the apportionment methodology recognizes two tiers of benefit: 1. Tier 1- the simple availability of Fire Protection service which is available equally without discrimination to all parcels of all types within the City by virtue of the continued state of readiness to provide Fire Protection service that is maintained by the City, and Tier 2 - the protection from the loss of structures on the property provided by the availability of Fire Protection service by: a. The ability to obtain fire insurance, and b. The continued state of readiness maintained by the City so that when actual calls for service are received the City can provide fire suppression service to protect property owners from the loss of structures on their property. Apportionment of the Fire Protection Costs to the Benefit Cost Pools In order to apportion costs to benefitting parcels, the first step is to apportion the costs to be recovered in the Fire Protection Assessment to the Tier 1 - Response Readiness Benefit Cost Pool and the Tier 2 - Protection from Loss of Structures Benefit Cost Pool. The benefit of protection against loss of structures varies among improved properties in direct proportion to the structure value. The variance in benefit from property to property is analogous to fire or property insurance wherein the annual premium associated with the policy is informed in substantial part by the value of the assets covered under the policy. The insurance analogy is particularly appropriate in that fire protection services are themselves a form of insurance and may be thought of as the first line of insurance for most properties and the sole or primary source of insurance for uninsured or underinsured properties. The protection from the loss of the structures due to fire is best represented by the protection from the loss of the investment in the structure(s) or the avoidance of the cost of replacing the structure(s) on the property. Since the Tier 2 benefits are conferred to properties improved with structures and pertain to protection against loss of structure value and avoidance of replacement costs, the allocation of costs to the Tier 2 benefit pool should be reasonably related to structure value. As such, we have allocated the costs of fire protection service to the Tier 2 cost pool by the proportion of structure value to total just value within the City as presented in Table 1 below: Table 1 — Proportion of City Just Values Value Component Value Proportion Total Structure Value $ 6,706,955,547 69.99% Land and other Value $ 2,875,369,851 30.01% Total Just Value of City $ 9,582,325,398 100.00% This approach to benefit cost allocation reasonably excludes land value from consideration because the land itself and any value associated therewith remains even in the event of a total fire loss for all structures on the parcel and is consistent with the Tier 2 premise of the benefit conveyed by protection against loss of structures. The balance of costs to be recovered through the special assessment are allocated to Tier 1 which, as described above, are imposed on an equal, per parcel basis since each parcel, developed and undeveloped, contributes equally to the common burden placed upon community services, facilities and resources in and benefits in substantially equal measure from the uniform response readiness and level of service provided by the Fire Department. Table 2 below presents the allocation between the two benefit tiers as described in this section: Table 2 — Allocation Of Benefit Tiers Assessment Rate Class Assessment Unit Allocation of Costs Tier 1 - Response Readiness per Parcel 30.01% Tier 2 - Structure Loss Protection per Structure Value EBU 69.99% Apportionment of Benefit Cost Pools to Properties The next step is to apportion the costs in each benefit cost pool to benefitting properties as follows: 1. Tier I - Response Readiness Benefit Cost Pool The Fire Department maintains fire protection resources at a level that provides a continual condition of readiness to respond to calls for service throughout the City at relatively equal levels of service. When needed, responses are made to calls for service without discrimination as to property type, size, location or any other factors specific to the property requiring service. As described above, the annual Fire Department budget is determined through policy decisions regarding desired levels of service and the expenses incurred in maintaining constant readiness and availability (such as minimum or base level personnel staffing, dispatch and other operations which are generally static across budgetary cycles, electricity and utility costs, etc.) to the parcels as a whole which do not vary according to or in proportion with characteristics of a given parcel. Accordingly, all parcels benefit in substantially equal measure from the availability benefits associated with Tier 1, and the costs allocated to the Tier 1 benefit pool may be apportioned among all such parcels on an equal, per parcel basis. 2. Tier 2 -Protection from Loss of Structures Benefit Cost Pool Improved properties benefit from the protection from loss of the structures on the parcels. The protection from the loss of the structures due to fire is best represented by the protection from the loss of the investment in the structure(s) or the avoidance of the cost of replacing the structure(s) on the property. However, the actual investment or replacement cost of the structure(s) on the parcels in the City are not readily available. City of Sanford , Y 2025-1_8 -!re �r-t�ctlon As3ers --en? 3rnldy 17 However, the structure values in the Property Appraiser's database are readily available and are the best data that is reasonably available as a surrogate representation of the relative investment or replacement cost of structures on each parcel in the City as compared to the investment or replacement cost of structures on all parcels in the City. In Morris v. City of Cape Coral, 163 So. 3d 1174, 1179 (Fla. 2015), the Florida Supreme Court found that the "use of property appraiser's structure value is reasonable because the property appraiser is statutorily required to use replacement cost to determine this value." Therefore, it is appropriate to apportion the costs in this cost pool based upon the relative value of structures on improved parcels as contained in the Property Appraiser's database. It is important to note that structure value is not taxable value, and it is used simply as the best readily available surrogate representation of the relative investment or replacement cost of structures on each parcel in the City as compared to the investment or replacement costs of structures on other parcels in the City. However, because structure value is not a precise, dollar for dollar surrogate for the investment or replacement cost of structures on parcels in the City, this benefit of protection from the loss of structures does not materially increase with every dollar of increase in structure value. Rather, it increases over a larger order of magnitude of increases in structure value. Therefore, we have determined that a reasonable Structure Equivalent Benefit Unit (Structure EBU) for this benefit cost pool that recognizes the relative value of structures on parcels as a surrogate for investment or replacement cost of those structures is $5,000 increments of structure value (rounded down to the nearest $5,000) as calculated in subsequent sections of this report. Discussion of the Apportionment Methodology The apportionment methodology is based upon the property database maintained by the Seminole County Property Appraiser, which is updated as properties within the City develop or are combined, split or subdivided. Therefore, the Fire Protection Assessments will be essentially self-correcting as the assessment roll is updated each year and vacant parcels upon which structures have been constructed are reclassified as improved parcels and their assessments are adjusted accordingly. Furthermore, this database can be accessed from year to year without extraordinary effort and cost to the City and provides a stable, reliable, reasonably accurate and cost-effective basis for update of the assessment program from year to year. The methodology is a benefit -based approach, which is the legal requirement for a non -ad valorem assessment. This methodology does not rely upon demand -based calls -for -service data. Rather, the recommended methodology herein focuses on benefit to the property based upon the availability of service which is a better matching of benefit received from the service provided, which is the availability of Fire Protection service on a 24 hours per day 7 days a week basis, which provides benefit to all properties regardless of whether or not requests for service are ever received from any class of properties, or individual properties. This methodology recognizes the fact that... First and foremost, the Fire Protection resources maintained by the City are maintained to stand ready and available to provide Fire Protection service 1) to all real property, and 2) to protect improved real property from the loss of structures due to fire. Therefore, the second prong of the two pronged test is met by the recommended approach that is based upon two tiers of benefit, 1) availability of service to all parcels, and 2) protection from loss of structures on improved parcels, both of which are derived from the continuous state of readiness maintained by the City to provide Fire Protection City or Sanford r IFY 2025-25 Fira ?rotw�ction Asse>a�- e' S ::oy is service on a 24 hours a day, seven days a week, year-round basis to these parcels whether or not requests for service are ever received from any class of properties, or individual properties. --- This Space Intentionally Blank -- SECTION 3 - FIRE PROTECTION ASSESSMENT CALCULATION This section presents the results of the Fire Protection Assessment calculations, and our recommendations based upon those results. Net Revenue Requirement The FY 2026 Net Revenue Requirement (NRR) will be the basis for the FY 2026 Fire Protection Assessment calculations. In addition to the FY 2026 NRR, the projection of costs through FY 2030 are used in order to identify the assessment rates necessary to fully fund Fire Protection services throughout the projection period (the Maximum Assessment Rate). The FY 2026 NRR and projected costs are based upon the adopted FY 2025 budget as assembled by Staff at the time of this study. Florida case law requires that the imposition of a special assessment for Fire services may only fund Fire Protection services and first response rescue services. A Fire Protection Assessment may not fund Emergency Medical Services (EMS), including transportation (Florida Supreme Court opinion in County of North Lauderdale v. SMM Properties). The City provides Emergency Medical Services to properties within the City's boundaries and budgets the costs of providing EMS services separate from Fire Protection services. However, through discussions with City staff, it was determined that the City Firefighters are cross trained as Paramedics and thus receive a pay premium to be able to provide Advanced Life Support and EMS functions. City staff have provided an allocation criteria for all Firefighter personnel costs showing approximately 8.5% of their salaries and benefits can be attributed to the Paramedic cross training. This percentage is achieved by identifying all Firefighting personnel with Paramedic cross training, identifying the pay -premium for the cross training, and then calculating the total salary pool with and without the cross -training premium. As such, personnel costs within the FY 2025 budget have been reduced by 8.5% and allocated away from the Fire Protection budget in order to isolate Fire costs for the assessment calculations. In addition, specific costs that can be identified as EMS only costs such as EMS Billing have been removed or allocated way from the Fire Protection budget. The allocation of the proposed FY 2025 budget is presented in Schedule 1 of Appendix A. The schedule reveals approximately 94% of the total budgeted Fire costs are identified as Fire only and included in the assessment calculation. Projection of the Net Revenue Requirement In order to calculate the Fire Protection Net Revenue Requirement (NRR) for FY 2026 and beyond, the allocated FY 2025 proposed Fire Protection budget was projected on a line -item basis using cost escalation factors identified by City Staff. The projected Capital Improvement Program was also provided by City Staff, and as such the Fire Protection capital items were included in the budget projection. Schedule I of Appendix A presents the line -item projection of the proposed FY 2025 Fire Protection budget, and Schedule 2 of Appendix A details the projected Capital Improvement Program. The projection of annual operating costs includes additional personnel as proposed by the City's Fire department. These include a logistics coordinator beginning in FY 2026, and 6 Firefighters who are funded for half a year in the adopted budget for FY 2025 and will be fully funded beginning in FY 2026. The City maintains annual debt service for Fire -Related expenses. Series 2023 debt provided refunding for Series 2012, of which 39% of the debt service is attributed to Fire for the department's proportional space at the City's public safety complex. The Series 2023 also provided new proceeds for a new Fire Station, which represents 42% of the total new money issued. The Fire department's calculated portion of annual debt service is included in the projection of the Net Revenue Requirement. In each year of the projection period, offsetting revenues from other sources were deducted from the expenditure requirements. These include Firefighter Supp Comp, Fuel Tax Refunds, Fire Inspection and Testing Fees, and Special Event Reimbursements. A 4% allowance for early payment discounts, 1% non -collection contingency, 2% each for fees paid to the Property Appraiser and Tax Collector for assessment administration, and a one-time fee estimate for First -Class mailing notices for assessment adoption procedures was included to determine the annual assessment revenue requirement. The final projection of Fire Protection Net Revenue Requirement for FY 2026 — FY 2030 is presented in Table 3. The Net Revenue Requirement in FY 2026 is the 100% Cost Recovery or Maximum Allocated costs for the assessments calculated herein. We used the projected budget as the basis to develop the NRR to allocate amongst cost pools and to property classes for the FY 2026 Fire Protection Assessment calculations, presented in the sections following Table 3. Table 3 - Calculation and Projection of Net Revenue Requirement Net Revenue Requirement (NRR) Calculation FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Operating Expenses $ 15,647,601 $ 16,321,685 $ 17.097,942 $ 17,911,419 $ 18,763,912 Debt Service $ 473,097 $ 474,170 $ 474,852 $ 473,195 $ 473,195 Cash Funded Capital $ 4,607,086 $ 278,200 $ 1,361,855 $ 649,405 $ 3,749,130 Less: Non Assessment Revenues $ (264,501) $ 264.501 $ 264,501 $ 264,501) $ 264,501 Net Cost of Service $ 20,463,283 $ 16,809,554 $ 18,670,148 $ 18,769,518 $ 22,721,736 Plus: Statutory Discounts (4%) $ 818,531 $ 672,382 $ 746,806 $ 750,781 $ 908,869 Plus: Non -Collection Contingency (1 %) $ 204,633 $ 168,096 $ 186,701 $ 187,695 $ 227,217 Plus: Property Appraiser's Fee (2%) $ 409,266 $ 336,191 $ 373,403 $ 375,390 $ 454,435 Plus: Tax Collector's Fee (2%) $ 409,266 $ 336,191 $ 373,403 $ 375,390 $ 454,435 Plus: First Class Mailing Expense $ 20,846 $ - $ - $ - $ - Net Revenue Reauirement S 22.325.824 S 18.322.414 S 20.350.461 $ 20.458.774 $ 24.766.692 Apportionment of Fire Protection Costs The next step is to apportion the costs to each benefit cost pool according to the allocation calculated in the previous section. The allocation between cost pools is derived by the ratio of total land value and total structure value within the City limits as indicated in the previous section of this report. The allocation of the FY 2026 Net Revenue Requirement between tiers is presented below in Table 4. Table 4 - FY 2026 Net Revenue Requirement Allocation FY 2026 NRR Assessment Rate Class % Allocation $ Allocation Tier 1 - Response Readiness 30.01% $ 6,699,313 Tier 2 - Structure Loss Protection 69.99% $ 15,626,510 Total 100.00% $ 22,325,823 Property Data and Assessment Units The basis for creating the FY 2026 Assessment calculations and associated assessment roll is the parcel database as provided by the Seminole County Property Appraiser. The property database identifies 22,148 parcels within the City service area. Each parcel was assigned units for the assessment calculations based upon the fields available through the Property Appraiser's database. Exempt and Excluded Properties Certain parcel types are exempt by State statutes or case law from non -ad valorem assessments such as this Fire Protection Assessment. Other parcels are typically excluded from such assessments because they receive no benefit from Fire Protection Services, such as lake bottoms, marshes, and other property types that will likely never develop. The excluded properties are identified by the property use codes contained in the Property Appraiser's database. This study has assumed the required exemptions for County, State, and Federally owned properties. While we have not assumed exemption status for Church and Non -Profit properties, the City may wish to exempt these properties if the assessment were to be adopted, and the resulting loss of revenue from these exemptions would result in lower overall billed assessment revenues. The exempted parcels are included in the cost apportionment but will not be billed an assessment. The unrecovered revenue is funded through other City general revenues. To identify the exempt parcels, the exemption codes assigned to each property by the Property Appraiser were utilized. Assessment Rate Calculation Identification of Assessment Units The following steps were taken in order to populate assessment units for the FY 2026 Assessment Rate calculations: 1. All parcels exempt, excluded or otherwise located within the City service area were identified by the full parcel database. Every property that was not labeled as excluded was apportioned one Tier I unit for the property's parcel benefit. 2. Within the Property Appraiser's database, the fields labeled Building Value and Extra Feature Value were added together to calculate the Total Structure Value. The property's Total Structure Value was rounded down to the nearest $5,000, then divided by the structure value EBU amount of $5,000 to calculate the appropriate Tier 2 units for each individual parcel. The total EBU's per parcel are then added up for the entire City to create the total EBU counts for the Tier 2 rate calculation. Table 5 presents the benefit cost pools and their corresponding assessment unit types: G iy :4 5a:jiord __.'5-2 n:: _.v-._ .:..,, i r! r! 3tud 22 Table 5 — Assessment Rate Class Unit Types Assessment Rate Class Unit Type Tier 1 - Response Readiness Per Parcel Tier 2 - Structure Loss Protection Per Structure Value EBU (1) Structure Value EBU (Equivalent Benefit Unit) is represented as every $5,000 of structure value Identified Assessment Units Following the assumptions and data points listed within this section, we have identified the following unit counts per benefit cost pool in Table 6 below. The unit counts will be used to divide the costs allocated to each benefit cost pool for the Assessment Rate calculations: Table 6 — Unit Count by Assessment Rate Class Assessment Rate Class Unit Type Units Tier 1 - Response Readiness Per Parcel 21,599 Tier 2 - Structure Loss Protection Per Structure Value EBU 1,331,948 Full Cost Recovery Rate Calculation To calculate the full cost recovery FY 2026 Fire Protection Assessments, we utilized the apportioned costs and total units per property classification as identified in the previous sub -sections of this report. The amount of assessable costs allocable to each benefit cost pool was divided by the number of assessment units identified in each benefit cost pool to compute the Fire Protection Assessment as follows: 1. Tier 1 - Response Readiness Availability Benefit Cost Pool All parcels in the City benefit equally from the availability of fire protection service that the City provides on call, without discrimination as to property class, on 24 hours a day, seven days a week, year-round basis. These benefits include 1) availability of immediate response to fire, (2) first responder medical aid to protect the life and safety of occupants, 3) containment of liability for emergency incidents on the subject parcels and the spread of fires to other property, 4) enhanced property value, and 5) enhanced marketability of and/or ability to develop property. Therefore, it is appropriate to apportion the costs in this cost pool equally per parcel as calculated below. Table 7 — Tler 1 Annual Rate Calculation Tier 1 Rate Calculation Tier 1 Allocation of Costs $ 6,699,313 Tier 1 Allocated Units (Parcels) 21,599 Tier 1 Rate per Parcel $ 310.17 2. Tier 2 - Protection from Loss of Structures Benefit Cost Pool 2-3 In addition to the benefits that improved properties realize from Tier 1 benefits, improved parcels also benefit from protection from the loss of the value of structures on the property due to fire by virtue of, a) the ability to obtain fire insurance and to obtain that insurance at attractive rates because of the availability of fire protection service, and b) protection from loss provided by the availability of fire suppression service provided by the City, The actual value protected is the investment in the structures or the avoidance of the cost of replacing the structures on the property in case of fire, either through insurance or by the availability of fire suppression services provided by the City. The actual investment or replacement cost of the structures on the parcels in the City is not readily available. However, the structure cost values in the Property Appraiser's database are readily available and are the best surrogate representation of the relative investment or replacement cost value of structures for each parcel in the City. Therefore, it is appropriate to apportion the costs in this cost pool based upon the relative cost value of structures on improved parcels as contained in the Building Cost Value and Extra Feature Values (Misc. improvements) data fields from the Property Appraiser's database. However, because structure cost value is not a precise, dollar for dollar surrogate for the investment or replacement cost of structures on parcels in the City, this benefit of protection from the loss of structures does not materially increase with every dollar of increase in structure value. Rather, it increases in response to a larger order of magnitude of increases in structure cost value. Therefore, we have determined that a reasonable Equivalent Benefit Unit (EBU) for this benefit cost pool that recognizes the relative cost value of structures on parcels as a surrogate for investment or replacement cost of those structures is $5,000 increments of structure cost value (rounded down to the nearest $5,000), which results in a Tier 2 rate per EBU as calculated in Table 8. Table 8 — Tier 2 Annual Structure Value Rate Calculation Tier 2 Rate Calculation Tier 2 Allocation of Costs $ 15,626,510 Tier 2 Allocated Units (Structure Value EBUs) 1,331,948 Tier 2 Rate per EBU $ 11.73 Table 9 below presents the calculated FY 2026 Fire Protection Assessment Rates at full (100%) cost recovery: Table 9 — FY 2026 Assessment Rate Calculation — Full (100%) Cost Recovery FY 2026 Net Revenue FY 2026 100% % Allocation Requirement (NRR) $ Allocated Cost Recovery Assessment Rate Class of Costs Allocation Units Unit Type Assessment Tier 1 - Response Readiness 30.01% $ 6,699,313 21,599 per Parcel $ 310.17 Tier 2 - Structure Loss Protection 69.99% $ 15,626,510 1,331,948 per Structure Value EBU $ 11.73 Total 100.00% $ 22,325,823 While the full cost FY 2026 Net Revenue Requirement is apportioned to all non -excluded properties, exempted property is included in the apportionment but cannot be billed/assessed. In addition, certain costs are borne by the assessment itself such as the 5% estimation for early payment discount and non -collection contingency. Table 10 below presents the estimated net billed assessment revenue at full cost recovery, less exemptions and assessment costs. Table 10 - FY 2026 Revenue Estimate at Full (100%) Cost Recovery FY 2026 Revenue Estimate at Full (100%) Cost Recovery_ Allocated Net Revenue Requirement $ 22,325,823 Less: Exemptions $ (1,468,593) Net Billed Assessment $ 20,857,230 Less: Early Payment Discounts $ (834,289) Less: Non -Collection Contingency $ (208,572) FY 2026 Estimated Net Collected Revenue $ 19,814,369 Full Cost Recovery Property Impact Analysis Based upon the above referenced recommended assessment rates the following table presents a summary of the impact for representative types of parcels at 100% cost recovery. The Average Single Family Home with a total structure value of $200,000, or 40 Tier 2 EBUs is highlighted as an example of a typical bill for Single Family Home owners. Table i 1 - Full (100%) Cost Recovery r roperty Impact Analysis Calculated Effective Structure Tier 1 Tier 2 Tier 1 Tier 2 Annual Monthly Parcel Type Value Units Units Rate/Bill Rate Tier 2 Bill Assessment Assessment Single Family Home - Low Value $ 75,000 1 15 $ 310.17 $ 11 73 $ 175,95 $ 486.12 $ 4051 Single Family Home -Average Value $ 200,000 1 40 $ 310.17 $ 11.73 $ 469.20 $ 779.37 $ 64.95 Single Family Home - High Value $ 400,000 1 80 $ 310.17 $ 11.73 $ 938.40 $ 1,248.57 $ 104.05 Small Apartment Complex $ 1,200,000 1 240 $ 310,17 $ 11.73 $ 2,815.20 $ 3,125.37 $ 260.45 Large Apartment Complex $ 48,000.000 1 9,600 $ 310.17 $ 11.73 $ 112,608.00 $ 112,918.17 $ 9,409.85 Retail Store $ 300.000 1 60 $ 310.17 $ 11.73 $ 703.80 $ 1,013.97 $ 84.50 Restaurant $ 465,000 1 93 $ 310.17 $ 11.73 $ 1,090.89 $ 1,401.06 $ 116.76 Department Store $ 4.500.000 1 900 $ 310.17 $ 11.73 $ 10,557.00 $ 10,867.17 $ 905.60 Light Mfg $ 1,500,000 1 300 $ 310.17 $ 11.73 $ 3,519.00 $ 3,829,17 $ 319.10 Auto Sales $ 3.000,000 1 600 $ 310.17 $ 11.73 $ 7,038.00 $ 7,348.17 $ 612.35 Vacant Lot $ - 1 0 $ 310.17 $ 11.73 $ $ 310.17 $ 25.85 Partial Cost Recovery Rate, Revenue and Property Impact Analysis In order to provide the City with a broad spectrum of revenue targets and associated assessment rates, Table 12 presents the assessment and revenue calculations in 5% cost recovery increments. 25 Table 12 - FY 2026 Assessment Rates, Revenues and Impact to Average Single -Family Home at 5% Cost Recovery Increments A 8 C D E F G H Tier 2 EBUs for Tier 2 Bill for Avg Allocated Tier 2 Rate per Avg Single Single Family Total Annual Avg Single FY 2026 Net % Cost Assessment Tier 1 Rate per Structure Value Family Home Home (Columns Family Home Assessment Estimated Recovery Costs Parcel EBU ($200,000 Value) D x E) (Columns C + F) Collected Revenue 100% $ 22,325,823 $310.17 $11.73 40 $469.20 $779.37 $ 19,800,433 95% $ 21,209,532 $294.66 $11.15 40 $446.00 $740.66 $ 18,810,412 90% $ 20,093,241 $279.15 $10.56 40 $422.40 $701.55 $ 17,820,390 85% $ 18,976,950 $263.64 $9.97 40 $398.80 $662.44 $ 16,830,368 80% $ 17,860,659 $248,13 $9.39 40 $375.60 $623.73 $ 15,840,347 75% $ 16,744,367 $232.63 $8.80 40 $352.00 $684.63 $ 14,860,325 70% $ 15,628,076 $217.12 $8.21 40 $328.40 $545.52 $ 13,860,303 65% $ 14,511,785 $201.61 $7.63 40 $305.20 $606.81 $ 12,870,282 60% $ 13,395,494 $186.10 $7.04 40 $281.60 $467.70 $ 11,880,260 55% $ 12,279,203 $170.59 $6.45 40 $258.00 $428.59 $ 10,890,238 50% $ 11,162,912 $155.06 $5.87 40 $234.80 $389.88 $ 9,900,217 45% $ 10,046,620 $139.58 $5.28 40 $211.20 $350.78 $ 8,910,195 40% $ 8.930,329 $124.07 $4.69 40 $187.60 $311.67 $ 7,920,173 35% $ 7,814,038 $108.56 $4.11 40 $164.40 $272.96 $ 6,930,152 30% $ 6,697,747 $93.05 $3.52 40 $140.80 $233.85 $ 5,940,130 25% $ 5,581,456 $77.54 $2.93 40 $117.20 $194.74 $ 4,960,108 20% $ 4,465,165 $62.03 $2.35 40 $94.00 $156.03 $ 3,960,087 15% $ 3,348,873 $46,53 $1.76 40 $70.40 $116.93 $ 2,970,065 10% $ 2,232,582 $31.02 $1.17 40 $46.80 $77.82 $ 1,980,043 5% $ 1.116,291 $15.51 $0.59 40 $23.60 $39.11 $ 990,022 Specific Funding of 5-Year Capital Project Needs One possible approach for consideration and the application of a Fire Assessment is targeting a specific dollar amount to be raised each year, for a purpose within the Fire Department such as Capital Projects. For example, in Schedule 2 of Appendix A within this report, the annual Capital Improvement Program is detailed by project, cost and year. While the Capital dollars are higher in certain years such as FY 2026, the average annual cost to implement the 5-year plan would be approximately $2.13 million, summarized in Table 13 Below. Table 13 - FY 2026 - FY 2030 Average Capital Project Needs FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Total Capital Needs: $ 4,607,086 $ 278,200 $ 1,361,855 $ 649,405 $ 3,749,130 5-Year Average Annual Capital Needs (rounded): $ 2,130,000 Table 14 below displays the assessment and net collected revenue calculation, targeting the $2.13 million of average annual capital needs. The Net Assessment Revenue is calculated to meet the $2.13 million target, net of exemptions and assessment costs such as property appraiser, tax collector, consultant, legal and mailing fees. The property appraiser and tax collector fees are each estimated at 2% of billed revenues. The consultant, legal and mailing fees are estimated and amortized over the 5-year period. Table 15 shows the impact to sample properties when these rates are applied. c'ry of 5a Afitti = _--:-._, .-.--_,,.r_ - _ 25 Table 14 - Assessment Calculation Targeting 5-Year Average Annual Capital Needs FY 2026 Net Revenue FY 2026 11.4% Requirement (NRR) $ Cost Recovery Rate Class % Allocation of Costs Allocation Allocated Units Unit Type Assessment Tier 1 - Response Readiness 30.01% $ 762,047 21,599 per Parcel $ 35.28 Tier - Structure Loss Protection 69.99% $ 1,777,516 1,331,948 per Structure Value EBU $ 1.33 Total 100.00% $ 2,539,562 Allocated Net Revenue Requirement $ 2,539,562 Less: Exemptions $ (172,351) Net Billed Revenue $ 2,367,211 Less: Property Appraiser's Fee (2% of Billed Revenue) $ (44,977) Less: Tax Collector's Fee (2% of Billed Revenue) $ (44,977) Less: Consultants Fees (5-Year Amortized) $ (23,000) Less: Leqal Fees: (5-Year Amortized) $ (3.000) Estimated Net Assessment Revenue (Rounded) $ 2,130,000 Table 15 - Sample Property Impacts for Rates Funding 5-Year Average Annual Capital Needs Calculated Effective Structure Tier 1 Tier 2 Tier 1 Tier 2 Annual Monthly Parcel Type Value Units Units Rate/Bill Rate Tier 2 Bill Assessment Assessment Single Family Home - Low Value $ 75,000 1 15 $ 35.28 $ 1.33 $ 19.95 $ 55.23 $ 4.60 Single Family Home - Average Value $ 200,000 1 40 $ 35.28 $ 1.33 $ 53.20 $ 88.48 $ 7.37 1 Single Family Home - High Value $ 400,000 1 80 $ 35.28 $ 1.33 $ 106.40 $ 141.68 $ 11,81 Small Apartment Complex $ 1,200.000 1 240 $ 35.28 $ 1.33 $ 319.20 $ 354.48 $ 29,54 Large Apartment Complex $ 48.000,000 1 9,600 $ 35.28 $ 1.33 $ 12,768.00 $ 12,803 28 $ 1,066.94 Retail Store $ 300,000 1 60 $ 35.28 $ 1 33 $ 79.80 $ 115.08 $ 9.59 Restaurant $ 465,000 1 93 $ 35.28 $ 1.33 $ 123.69 $ 158.97 $ 13.25 Department Store $ 4,500,000 1 900 $ 35.28 $ 1,33 $ 1,197.00 $ 1,232.28 $ 102.69 Light Mfg $ 1,500,000 1 300 $ 35.28 $ 1.33 $ 399.00 $ 434.28 $ 36.19 Auto Sales $ 3.000,000 1 600 $ 35.28 $ 1.33 $ 798.00 $ 833.28 $ 69.44 Vacant Lot $ - 1 0 $ 35.28 $ 1.33 $ - $ 35.28 $ 2.94 Maximum Assessment Rates The City may adopt a continuing assessment for future years that can be designed to maintain adopted cost recovery levels, with the actual annual adjustments to be determined by the City based upon need as determined by updating the financial management plan in subsequent years. If the City wishes to adopt a maximum Assessment Rate at the time of adoption of this Study, we have identified the maximum rate based upon the five-year projection as shown in Table 3 of this report. Using the Net Revenue Requirement of the maximum year (FY 2030), the Maximum Assessment Rates at full cost recovery for the projection period are presented in Table 16 below. Table 16 - 5-Year Projected Maximum Assessment Rates (FY 2030 NRR) 5-Year Max FY 2030 NRR $ Allocated Assessment Assessment Rate Class % Allocation Allocation Units Unit Type Rates Tier 1 - Response Readiness 30.01% $ 7,431,745 21,599 per Parcel $ 344.08 Tier 2 - Structure Loss Protection 69.99% $ 17,334,947 1,331,948 per Structure Value EBU $ 13.01 Total 100.00% $ 24,766,692 (wit Di ss h07:1 While the maximum assessment rate shown above is given so that the City can maintain 100% cost recovery over the projection period; the City may wish to adopt a partial cost recovery percentage and maintain that level of cost recovery through the projection period. Table 17 on the following page presents the maximum cost recovery rate, revenue and impact to the average Single -Family Home at 5% increments of cost recovery. Table 17 - Fire Assessment Rates at 5% Increments of Max Cost Recovery MAXIMUM ASSESSMENT RATE A B C D E F G H Tier 2 EBUs for Avg Single Tier 2 Bill for Total Annual Avg Single Allocated Tier 2 Rate per Family Home Avg Single Family Home % Cost Assessment Tier 1 Rate per Structure Value ($200,000 Family Home Assessment (Columns C Net Estimated Recovery Costs Parcel EBU Value) (Columns D x E) + F) Collected Revenue 100% $ 24,766,692 $344.08 $13.01 40 $520.40 $864.48 $ 21,966,203 95% $ 23,528,358 $326.87 $12.36 40 $494.40 $821.27 $ 20,866,943 90% $ 22,290.023 $309.67 $11.71 40 $468.40 $778.07 $ 19,768,683 85% $ 21,051,688 $292.47 $11.06 40 $442.40 $734.87 $ 18,670,422 80% $ 19,813,354 $275.26 $10.41 40 $416.40 $691.66 $ 17,572,162 75% $ 18,575,019 $258-06 $9.76 40 $390.40 $648.46 $ 16,473,902 70% $ 17.336,685 $240,85 $9.11 40 $364.40 $605.25 $ 16,375,642 65% $ 16,098,350 $223.65 $8.46 40 $338.40 $562.05 $ 14,277,382 60% $ 14,860,015 $206.45 $7.81 40 $312.40 $518.85 $ 13,179,122 55% $ 13,621,681 $189.24 $7.16 40 $286.40 $475.64 $ 12,080,862 50% $ 12,383,346 $172.04 $6.51 40 $260.40 $432.44 $ 10,982,601 45% $ 11,145,011 $154.84 $5.86 40 $234.40 $389.24 $ 9,884,341 40% $ 9,906.677 $137.63 $5.21 40 $208.40 $346.03 $ 8,786,081 35% $ 8,668,342 $120.43 $4.56 40 $182.40 $302.83 $ 7,687,821 30% $ 7,430,008 $103.22 $3.90 40 $156.00 $269.22 $ 6,589,561 25% $ 6,191,673 $86.02 $3.25 40 $130.00 $216.02 $ 5,491,301 20% $ 4,953,338 $68.82 $2.60 40 $104.00 $172.82 $ 4,393,041 15% $ 3,715,004 $51.61 $1.95 40 $78.00 $129.61 $ 3,294,780 10% $ 2,476,669 $34.41 $130 40 $52.00 $86.41 $ 2,196,620 5% $ 1,238,335 $17.20 $0.65 40 $26.00 $43.20 $ 1,098,260 For the example of calculating the net assessment revenue to provide the 5-year average annual capital needs, Table 18 below displays an annual inflationary escalation of 3% to the average capital costs. Table 19 shows the maximum assessment rate calculation to achieve the highest level in the 5-year period after the inflationary adjustment. This would be the maximum assessment rate if the City were to adopt an assessment targeting the 5-year capital needs. Table 18 - 5-Year Average Capital Needs with 3% Annual Inflationary Escalation FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 5-Year Average Capital Needs (Rounded) $2,130,000 $2,190,000 $2,260,000 $2,330,000 $2,400,000 Annual Inflationary Escalation: 3.0% 3.0% 3.0% 3.0% Table 19 — Maximum Assessment Rate for 5-Year Average Capital Needs FY 2026 Net Revenue 5-Year Max Requirement (NRR) $ Assessment Assessment Rate Class % Allocation of Costs Allocation Allocated Units Unit Twe Rates Tier 1 - Response Readiness 30.01% $ 857,512 21,599 per Parcel $ 39.70 Tier 2 - Structure Loss Protection 69.99% $ 2,000,193 1,331,948 per Structure Value EBU $ 1.50 Total 100.00% $ 2,857,705 Allocated Net Revenue Requirement $ 2,857,705 Less: Exemptions $ (189,783) Net Billed Revenue $ 2,667,922 Less: Property Appraiser's Fee (2% of Billed Revenue) $ (50,691) Less: Tax Collectors Fee (2% of Billed Revenue) $ (50,691) Less: Consultants Fees (5-Year Amortized) $ (23,000) Less: Legal Fees: (5-Year Amortized) $ (3,000) Estimated Net Assessment Revenue (Rounded) $ 2,400,000 --- This Space Intentionally Blank -- City of 5-anio" Pi0 SECTION 4 - SUMMARY OF RECOMMENDATIONS Findings of Benefit Summary A properly developed cost apportionment methodology for Fire Protection Assessments will result in assessments that are proportional to the special benefit received from fire protection service provided by the City. Based upon the foregoing analysis and discussion presented in this report, we present the following summary of the establishment of benefits: Tier 1 Benefit - Response Readiness Availability of Service — Every parcel receives the benefit of the availability of the fire protection service provided by the City, without discrimination relative to location, property class, size or any other factors on a 24 hour a day, seven days a week, year-round basis. Tier 2 Benefit - Protection from Loss of the Value of Structures — All improved properties with structures on them receive an additional benefit of protection from the loss of those structures due to fire as follows: Maintenance of Minimum Cost of Insurance — By providing a favorable ISO rating, the City provides the property owner with the ability to obtain fire insurance at favorable rates. • Benefit if Not Insured - If not insured, properties owners have the assurance that they are protected from actual economic loss of structures on their property by the City's maintenance of fire protection resources that, if needed, can respond within reasonably short response times to provide substantial fire suppression to limit the amount of loss of structures that a fire could cause. Furthermore: Apportionment to Benefit Cost Pools - The annual revenue requirement for the Fire Protection Assessment is appropriately allocated 32.2% to Response Readiness Benefit (Tier 1) and 67.8% to Protection from Loss of Structures Benefit (Tier 2) based upon the proportion of the revenue requirement associated with the proportional value of structures to total value within the City limits. Apportionment of Benefit Cost Pools to Parcels Tier 1 - All parcels in the City, un-improved and improved, benefit equally per parcel from the Tier 1 - Response Readiness Availability Benefit. Therefore, the Tier 1 Benefit Cost Pool is appropriately apportioned equally to all parcels on a per parcel basis. Tier 2 - Improved parcels in the City benefit from the Tier 2 - Protection from Loss of Structures Benefit in proportion to the value of the structure(s) on the parcel relative to the value of the structures on other parcels in increments of $5,000 of structure value. Therefore, the Tier 2 Benefit Cost Pool is appropriately apportioned to improved parcels in the City in proportion to the value of the structure(s) on the parcels in increments of $5,000 dollars of structure value (rounded down to the nearest $5,000). A summary of benefits conferred by benefit tier cost pool includes: • Tier 1 — Applies to all parcels. improved and un-improved. The special benefits provided to all parcels by the response readiness availability of Fire Protection Service provided by the City include: • Availability of immediate response to fire, • First responder medical aid to protect the life and safety of occupants, • Containment of liability for emergency incidents on the subject parcels and the spread of fires to other property, • Enhanced property value, and • Enhanced marketability of and/or ability to develop property. Tier 2 — Applies only to improved parcels. In addition to the special benefits that are conferred upon all parcels in the City by the Tier 1 response readiness availability benefit, the following additional benefits are conferred upon improved parcels: Protection from the loss of the value of structures on the property due to fire by virtue of: ■ The ability to obtain fire insurance and to obtain that insurance at attractive rates because of the availability of fire protection service, and ■ Protection of loss provided by the availability of fire suppression service from the City to respond to a call and to suppress the fire. Summary of Recommendations Based upon the results of the analysis presented herein, we recommend the following: If the City elects to impose a Fire Protection assessment, we recommend the Assessment Rates presented herein to be adopted by the City for FY 2026 at or below the full cost recovery calculation as shown in Table 9. 2. In order to provide the City the ability to adjust the adopted Assessment Rates to fund the level of cost recovery adopted, of future Fire Protection costs, we recommend the City adopt the maximum projected rates at the time of the FY 2026 rate adoption as presented in Table 13. We recommend that the assessment calculations be updated approximately every two to five years to keep pace with ongoing changes in costs and property demographics. City of Sanford , FY 7025-26=:ra?ionaion A;,s»,-aw � :d7 APPENDIX A Schedule 1 Allocation and Projection of Fire Protection Operating Budget Schedule 2 Fire Protection Capital Improvement Program CR1 Of 5•rSoe Fv MISH Fn Prq•men AYnPnw SIWy IDH IDr SRV HID IDID IDI9 13)I ID1] tW 1 Wpw %q1 MII AyrRSN •mI]•I Prq�rd PrPI1[M PrgE[Yd h•t•Lrd Prglsfla hq..ae hq.lyd hq.sra m1•mOldn. RRE OPEMTgRS IOTAL sA lIa-- 3 10A15,»I 1Im 1 1,M ul / 105»AI] { I 1 I II_.RR, s II1M 111 f 1]u1s] 1 I?1 1 1 1,1n.1D 1 11.ww mI ]m18tl1im ARE OPEMTgW PgOFE3lIblAI aRVICES { SIAb 1 SI,M / n.N] 1 x { w.•n i 11A20 t 14J11 3 T12r { b]D { .%I mt ]OOIB?l1m I•)C CKMTgNt On1ER CORTRACnIALSERVICE 3 n0.Nt m0; 1 ImR% MAN, M." I w.SSI { IWSS 1 lf1.Ow f ]15.3n 1 xn.11S m1.]mlar}.xu1 EIRC OPCMTgR! FWE.wfs mt-b91u].•Rm nRE OPeMT10N5 IMVESIPER oer s f u,1b S]m s tmR% f wIN f S,Wo 3 Ir,tr I aW 3 w s 1 t n2u f 9,3» 1 H211 3 1110 s niw 1 IO.Or f tt.a t w3a ! w.m 3 Ian] 1 r.Ia Itl» m+D01Fi1Im EIRE<)IKRR OI%f COIIAIMICATI01li aRVKES { v500 Im•% 1 s3,n+ i Sf.W 1 SISSO { ».W 1 •14] f NIw t wAn / a i nY1 FlRE CPCMrlOR6 vOSTAGEITRAW PdTATgR I Im OY f !00 1 f10 i Y1 3 r2 { »3 { Sr { W I N ! m1JWldix nm FlRE p+EM)1GV5 tlIWTY lERVICC3 1 IltD3 Imo% t 11.Hs t I+SM { IODJ s It3.111 f ID.ta { 1D- ]m18lNm FlRl OPEM110H PEMRLS IIUSC] 3 Q, ral FlRE I]PEMTIpN OPERATM6lNRI1TY 1 i 1m 0% { 1W0% I J.n• y III A11 1 l5)1 { H,w { l f wl.n1 1 J { rll101 f I 1 r111N 1 •SD f rM111 { •]fl 1 xlU I INOr p t >s { S,rW ]m ldli 16a1 FlRE OPEM 5 AUTO UASEITY I IW OA { TSJH 1 Y1 1 1 1 YOw f • y r1n I 1 Im.m1 { 3m1d1}rm Fla OPEMTM6 REPANIIIa•1TEwUVCE SlRV I f10,119 IW 0% 1 X.- 1 NISY f N ] X. f n1W 1 wI'm 3 IY.N 1 11 1 1 1DW lW tdII 1)m FlRl OPFMTgRS PRWnIgI rYOWO lmtd]]•1a0 FlRC OPCMTgNS PROAOIpRK ACTMTES f 3 l.]60 3.l00 Im0% f Im0% 1 1,]!0 { x.Sm i iM1 { 1w0 1 2Y3 i ?101 1 I.YJ y 3.112 { 1,1Y I ?a• I t.w1 1 ].N] { i./)l 4 314 f ).On f ]SN 3 ]lI1 ].nl m1DOt d1]Nm EIRE OPEMTgR$ OnffRCRMOC31O11]OAlgN3 f f 9,IN S 9.sr f •1r { tODI t I { I.1/1 { I•AeT flAxf 1 1I.m 1 ti.11l m1DOIf]i slm FlRE OPEMTIor+s olRace suPPIJ=.s 1 I fm011 I,m3 s N 1 .Jxe I ar9 1 1n9 I t sm+ f s.xN 3 s.11. m13WtdI2Rm PNE OPfMTgHs OPl MTlnp siAPl Es ml->mt{II SIOI ENE OPEMTOIts OASOL•]ENEsfIhl-0RCART 3 f IH.W 4 m.0% t DI�9D f IH.W ! r).o» 3 IY.)w / llw I b I IN211 / 1N.M t W I W i IH.IN ! 131.Y1 1 wSN i 1n tM t 0• 1 m I SUN nln WI DOIdxinm EIRE OPEM)1O115 EY0.OYEE l0i011rS { I im0% 1 105.110 s 110.Sn i IIS.tY I 11s.ro3 / IH,w 1 1»Sn { IM.SSS 1 +•0.Yt f I6W mI.]O01 $]u-tl FIRC WEMMIN6 O]ATR CVg3 YAvA-1 i w I = N1 1 1 1 fr s of { »1 / w 1 !} 4 m1.b11 mx3 1 ITICOMMMIN3 ffR1Ela IlfLaR s I ]9a Imo% f t ]1x / a1 I 1 f 11 >m f >Y 1 w f mt.lml do U41 P]IC OP RA REOt)1UnOdrGOIFREWl1 ml.lmldal•m FlRE OPEMi1pi3 •OPtsMDSM1IwSCNP11O6 f f I,•m s10 Im 0% { I.•m 3 { 14" S »} 1 1Jw { YS t I100 f b> I I- { ] f tW f r1 { 1 1 ] W 1 Y f r f mt-bOldi]A•4 f1RE OMMTII]IN Ig11 IUnVa;OpISISWP f it p00 w00% 1 J1 W0 { n y Y i HSN / l].Om t N.Ll 3 MW f n.Ur f 11110 mt.DOldISlSW EIRC O"MlIOY6 1;,115•n { LIM +m0% t N.In y >f.10D f 11Sn 3 ]1.n1 1 r2A t I+pl 1 N.W 1 N.tw f11,110 mt-]Oadli Fla PI1lVlNnpl 1pTAL 3A�A s awn m1Dol�lllm Fla PRlVCMIOtI PROFESSIOYL YR110E1 t ! 1D,w 1./m .m s m0; ) 1]Iw f x.1m f 110.ta I Iwo 1 IlS1w f i.s11 3 w.131 t ].w] / M.M 1 )211 f WAu 1 1]N 1 i.N1 i Jw 1 IW1r S )A11 f Iar.W ).HI m130ad]ltlm FlRC PRCVEIRIpI niAVEIa PEROEII s ?HO 1 I,ro0 t t>d f I,b1 / 1A1E 1 IYs l !OY f !.1lI i SD1 y ]Sn m1 DWit]AIm FlRE MEVEM1Qv COWIM' TIOIA SEWICE! 1 r}SO t 1An 3 ISY SAr 1 tW DO 1 E.A] { IOA• / IO.rl I I WI�Dmdnam FlRE rMEV -- 1IOSTAOE IIRANI WITAMI. W1.lm]axx.•a• FlRe oRevEEmw RERrALsaLEAa3 1 s M m ! �ma1 t H t m 3 }I f 1 m{ II t 11a s 1 12 y ro] / ] 1 1 I 31 f M 3 13 1 nl y 1• I n] t .ss m1.DWan Nat FlRe PREVE_ pPEMTIW UMIm f a -1. Im 0% I t,1b I 1,n1 t I159 s T1S1 y I,nl y lAm 1 I.- 1 I.m3 1 m DDmdn.Nm FlREPRA2rfT1OR AUTO W1Em I 1.sn Imo% t l.Sn I 1n0 f 1.1" t ] 1 1.H1 { Lw 3 IAY s aN ml.Dmdx:.rm ENEtwlFver•nON I]EPANaYAM)ERNKE SERv ml.Dmdn.4lm ImePRevE1R1ON oRMlRoI•Wprq I 1 n.On IIW Im0% i Im.0% { it On f 300 I .91] / U.S. +215 f D i M i ]dTb 1 JN t 11.111 { I.r1 i labs f w s ]I.nS f I.11a 1 H.wl i IAn 1 mt51 A1I mI.)OW m1.rm FIRE PREVlITOR PROI.OIONAL AC}MTES I ?900 1m.0% I ?1. 3ln].119 ml.fomallrm EIRE PREVEImaR oMRnswoEsaYloAno.As f 1m 1W F% / lm t lY s 1 s l / 1» 1 t IY ux 3 +x1 t 1n y I]T ml]OW fllslm flRE PREVERTOR OA]Cl 311Rl3 f N m0% 31 t Y f f 1 11 1 a{ N I Y ml)Lmd}I.Rm MlPRCVER)1OR OPl MlIYO 21lhE! m13mldll aal INE MC52R11ON OAtOLIRGOE3F .RIC l f { 2- I. WO% 1 I.f ?m0 f 103N { ION f o•» f I),IM ] 1 11.OH i 11N f 11.319 / ]N 1 IIIn { I.n] { 11W { 1, 1 1}.rl / ] 3 1 11011 mlSmtd}]nas ENE PR[VlNOOR EMPLOYEE UIf SSSR, { I.i ).Om t 3 ]1•s { ].]Is t O 1 ).S» / SM / W i I,iw mI.DWd}]SIOt ME MNEMIW PR6 pUES aYEYYR3N►3 i w Im.0; { w 3 N1 f !01 { RI s 1 f fw / !a 1 • f W m1 Dm8}1ASm INl MCKM1Pl REtlSTM110N.001frtEYNA m1)OE1dII.SAm E•m MlV[RIIPI IooRSMI•lqueacRunow f f fn ?•w IN 0% / Imo+ f IT! / i.ew { I_ 1 ?nl 1 ?M f IY] 3 Iq1 1 ?w1 / 1 t 1 1 I.1N s ]l1t { ISM 1 1]n 1 1- 3 I9) { m1.Dmy1 »M Flq! PRlVlI•nOR SCHOOL ndT1tlMW[SgUvv f 1m0{ f { 1 t f 1 I 1 t m1-30Wd11.1600 FlRE hICVERIIOR n]/IIlIl1O I 1]0 Im 0% { w { w i 1» y 95e t Ir 3 w f tpw { • f m1DOSRx EIRF AorIUTMT1cY TOTAL SAUREfS1CIEl 11I2m 11100 I IAYA» f t,OfS,NI s I m s a12M I 1m s 1,1wA]I l I 1{ ] mIDmlxt ]lm FIRl AOIr1g1RA11OR PROFE]SIOIAL xRVICts mlDmd1]Ym FlIat A04��gTMTIdI OTIER COITMC1Ulrl SERVICE i 1 Imo% { I. f t1Y s 12" iw i SS» 1 l,In 1 ISH / / IIW f I t w s 1.1Y l 1.M 1 l.w3 s I t 1r3 mI.Dm611 nm Flae ApINgTMTpR TIYV0.lPER OlY f Hax W1% i 11@ t I1 )IS t ISm1 f fl.nl 3 nw i IOSm I II ON f I1.Fll f a.M mI39mN3Atm EIRE AO3MU)iIATgR CovAurllutroW SERVICES i ."Ism.0% f 91n 3 fw s f.w 1 101!] f IOwI 1 IIAIo f IfAD 1 111Is 1 IE1TS mt-2- fMAOfrOSTM11OR POSTAQ aIRNnPORTATIp1 1 SSO m0% f ]SO 1 }aR I IA 3 III i }a f D1 1 )H s II1 1 Y2 mlmmd]]u-00 FlAE Ap111gTMTgR REMALSILUSE3 WI ]0W 2 - 1-ADYNgT1UTpN OPEMTRO IJMIm f y I)W I m0; { 1.1m t 1,tSt s 1361 { 1" 1 I. f ISN 1 M3 f 1.a3 f 141 I 1 I I.r3 1 I- { fAN f I,l» s 1111 f I.n1 mI-S00]dn Nm FlRE ApYIgTMTDR WIO UAs3m f lrf Im O; { ].YS 1 1ml / "" 1 t !n1 t Las 1 3,01 1 3.111 m1-Dmiilrm FlRE Apr1gTMTEW gEPANlIYI111EILIlIGf SEAV 3 +m0% 3 11.W t nu. s II �N I a111 { 11210 t I: tY t 1l.fY f xElr t 11.153 mf.)p01dt]11m FlRE AOIrIgTMT1ON Ii1WnROl rIWA 1 1m 0% f 0» ! IASI I H i 1 t 1,a1 t 1 i lug t 1J t I.N1 WlIDO]dn.14m FlRl AI3wg1AATgN OTER CIW1a SCtu GrlORs mlmW-611stm 1Rl AplWglRAl1ON OEACE SUMLR3 y 4 1m0% i 1m0% I ON f 000 3 I)SY s fOw f 01s { On { f s / 11211 t 0 { . 3 �l f ISri 1 t21s 3 11,11 1 1 f rIW 1]w mID01611nm FlREAm RRR, IqI OPEM s11PPUE3 1 Sm0 lm Olt i mD 1 flm 1 N I f.a1 f S.N1 / Sw] 1 /al 3 /.W I S.3 mI.)m16}]S1a1 E1Re ADI•YSIMTIOR O�HOl1RFA[SHAU•RIfJWT s 1ar Imo% 4 f,3Y s Sr+ t a.f» f 101n i IO YI f Ilml { II w1 I N I2 S]1 m1-]OOSd]l9m MEAOIIIIlTMIgN EMPLOY!! IINEtlU6 f t0,1}0 IW O% f IO.tID 1 IORS 1 !OW { 111N 3 f 3 I}.la 11111 1 11.SOs 1 nJ11 f +]AN mt-]oWdit 31a1 ENE ALVIgTRAT1P• PRl3E Ouf3 aYEWER3Hos m1-DO]AliJ1m MEAO1r1gTMTlpI REQ3rMTOMCONPgElfPY 3 f 1m 0; t Im0% { l,sw I I,+N f W 1 ]» I IAtT { 12a f 2w3 1 1.113 ! i 1W i ISw f SAN { I.]N 1 S,D} 1 In1 1 s]IS 3 3A31 m1-]Om@SNm EIRE AOIMSTMTpN pOORSNUE161dULSgN11013 f Im0; f 1Sr f 'Sr 1 IJN 3 11m 1 w I LSI1 / IA15 i 1Y3 3 m1-]Omd}?»M FlAE AOWSTMTDN SCNO0. nRTpY;Otl(t3uPP f Im.0% f f I f 1 s i { 3 mr.]m)dx]3•a0 ENE Adr)gTMTgR SCI <MTOY•OCMYSLR s Im.011 1 2.1a 1 ?IOS I I.OM 3 ),f•1 I SSM f S,D1 m1.]Omdn FlAC ApIO1gTMTM]N APPW wn�v L1P1AY rv. AarnMnrer LNrrls CaeeRrel. FTF Aeem� { 00% s s - f 1 Iimo 1 In,n1 / IS.b0 3 Ill.wf 3 YD1 I 1fEW f Ilnl 3 IU.1 3 • f Ill.wi i HSN I IDAl0 1 w0 3 IIS�n / q.n1 HI.ISI fY� OPR�1bm w PYn •u1pr1 ror� f 11xa.11S f YPw 1 f I1,D?lY 1 f 60r • f W.,-.,- a1A6 ] v1.w i /wI,W S ]6] +6 1 1 11a11.111 1 Y,ruJlt S ]r - 1 tl wi aR I m f m.stl.%1 1 11.ii. Y1• Clty of Sanford - FY 2025-26 Fire Protection Assessment Study Schedule 2 - Projection of Fire Capital Improvement Program Appendix A FY 2026 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Description % Fire Fire Only Fire Only Fire Only Fire Only Fire Only Fire Only Staff Vehicles (Admin) Unit #27, Unit #29 100% $ 70.000 $ $ $ $ 461,260 $ 92,400 Rescue - 40 (New & Fully Equipped) 0% $ - $ $ $ $ - $ - Tower 40 (New - Equipped) 100% $ $ 2,380.500 $ $ $ $ Rescue - 31 B, 32B (New & Fully Equipped) 0% $ $ - $ $ $ $ Equipment (Hose, Nozzles, Rope) 100% $ 15,000 $ 15,525 $ 10,700 $ 11,000 $ 11,300 $ Office Furniture Replacement - FP City Hall 100% $ - $ 11,385 $ - $ - $ $ USAR Trailer Replacement 100% $ $ 31,050 $ - $ - $ $ USAR Equipment Replacement 100% $ $ 12,420 $ 12,840 $ 5,500 $ 5,650 $ Training Facility, Equipment, Materials 100% $ $ 31.050 $ - $ - $ - $ Engine Replacement 100% $ $ 927,221 $ $ 990,000 $ $ 1,097,250 Station 38 Driveway & Drainage Repairs 100% $ $ 77,625 $ $ $ $ Boat Replacement 100% $ $ 258,750 $ $ $ $ Extrication Equipment Replacement 100% $ $ 113,850 $ $ $ $ Dive Truck Replacement 100% $ $ 175,950 $ $ $ $ Water Craft Replacement 100% $ $ 103.500 $ $ $ $ SCBA Packs 1 00/ $ $ - $ S $ S Engine - 40 Equipment (New) 100% $ $ $ $ $ $ SCBA Bottles Replacement 100% $ $ $ $ $ $ Rescue Replacement (Unit 3) 0% $ $ $ $ $ $ Bunker Gea- Washer (Replacement) 1 DO°/ $ $ $ $ $ $ 9.2-40 ST32/ST38 Kitchens 100% $ $ $ $ $ $ - Inspector Vehicle Replacement (Unit 38) 100% $ $ 82,800 $ $ 251,955 $ $ Paramedicine (Vehicle, Monitor) 0% $ $ - $ $ - $ $ Cardiac Monitor (Replacements) 0% $ $ $ $ $ $ Fire Inspection Program ( MobileEyes) 100% $ $ $ $ $ $ Engine - 40 (New) 100% $ $ $ $ $ $ Station 38 Roof Replacement 100% $ $ $ $ $ $ Gas Monitor Test System 100% $ $ $ $ 8,800 $ $ Dive Gear Replacement 100% $ $ $ $ 44,000 $ $ Ballistic Protection & EMS Equipment 100% $ $ 41,400 $ $ - $ $ Station 32 Alerting 100% $ $ - $ $ $ $ Vents Fans (Battery -8) 100% $ $ $ $ $ 67,800 $ - Tower 31 Replacement 100% $ $ $ $ $ - $ 2,310,000 Bunker Gear Washer New ST32 100116 $ $ $ $ S $ 9,240 Thermal Imaging Cameras 100% $ $ $ 139,100 $ $ $ - Fire Station 40 Design (New) 100% $ $ $ - $ $ $ Thermal Imagers Mask Mounted (LT) 100% $ $ $ $ $ 28,815 $ Radios (MICs, Mobiles, Portables, Licenses) 100% $ $ $ $ $ - $ Station Alerting 100% $ $ $ $ $ - $ Raftelis, Inc. City of Sanford - FY 2025-26 Fire Protection Assessment Study Schedule 2 - Projection of Fire Capital Improvement Program Appendix A FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Description h Fire Fire Only Fire Only Fire Only Fire Only Fire Only Fire Only Cascade Breathing Compressor 100% $ $ $ 64,200 $ $ $ Gas Monitors (Replacement) 100% $ $ $ 8,560 $ $ $ Fire Station 40 Land (New) 100% $ $ $ - $ $ $ Station Security - ST32, ST38, ST31 100% $ $ 22,770 $ $ $ $ Command Vehicle Replacement (OPS) 100% $ $ - $ $ $ $ 144,375 EOC AudioNisual Upgrade 100% $ $ $ $ $ $ - Human Patient Simulator (New) 100% $ $ $ $ $ $ Stryker Stretchers (5) 100% $ $ 186,300 $ $ $ $ Stryker Power Loads (Replacement) 100% $ $ 108,675 $ $ $ $ EMS Bicycle Replacements (4) 0% $ $ - $ $ $ $ Utility Vehicles (Ops - F350, F250) 100% $ $ $ $ 50,600 $ 54,240 $ Kubota Replacement 100% $ $ $ $ $ 20,340 $ ST38 Bathroom Remodel (CC Aprvd 03l20) 100% $ $ $ $ $ - $ Patient Care Report Tablets 100% $ $ $ $ $ $ 86,625 Laerdal Cardiac Training Monitor 0% $ $ $ $ $ $ - ST31 Bay Floor Resurfacing 100% $ $ $ 42,800 $ $ $ Binder Lifts 100% $ $ 12,239 $ - $ $ $ Replace Locks on Crew Lockers 100% $ $ 9,936 $ $ $ $ Display Cases for Museum at PSC 100% $ $ 4,140 $ $ $ $ Engine 40 100% $ $ $ $ $ $ Total Capital $ 164,140 $ 4,607,086 $ 278,200 $ 1,361.855 $ 649.405 $ 3,749,130 Note: Project Costs were provided in FY 2025 dollars. To account for inflation, we have escalated costs annually from 3.5% - 2.5 % from ongial plan costs Raftelis, Inc.