HomeMy WebLinkAbout2017-015ORDINANCE NO. 2017 - 015
AN ORDINANCE OF INDIAN RIVER COUNTY, FLORIDA, AMENDING THE
TEXT OF THE COMPREHENSIVE PLAN'S CAPITAL IMPROVEMENTS
ELEMENT BY UPDATING THE COUNTY'S 5 YEAR CAPITAL IMPROVEMENTS
PROGRAM (CIP) SCHEDULE AND RELATED DATA AND ANALYSIS
SECTIONS; AND PROVIDING SEVERABILITY AND EFFECTIVE DATE.
WHEREAS, the Board of County Commissioners adopted the Indian River
County Comprehensive Plan on February 13, 1990, and
WHEREAS, F.S. 163.3177(3)(b) requires an annual review and update of the
County's Capital Improvements Program; and
WHEREAS, F.S. 163.3177(3)(b) exempts amendments to the County's 5 year
CIP from the standard comprehensive plan amendment process and instead allows the
County to amend the County's 5 year CIP schedule and related data and analysis
sections by ordinance through the County's standard ordinance adoption procedures,
which involve holding only one public hearing; and
WHEREAS, the Board of County Commissioners of Indian River County,
pursuant to F.S.125.66(2), advertised for a Public Hearing to Consider Adopting an
Ordinance Amending the County's 5 year CIP schedule and related data and analysis
sections of the Capital Improvements Element of the Comprehensive Plan; and
WHEREAS, the Board of County Commissioners of Indian River County held
an Adoption Public Hearing on December 5, 2017, at which parties in interest and
citizens were heard;
NOW, THEREFORE, BE IT ORDAINED by the Board of County
Commissioners of Indian River County, Florida, that:
SECTION 1. Amendment to the Schedule of Capital Improvements Program
Indian River County hereby adopts the 5 year CIP schedule and related data and
analysis section of the Capital Improvements Element; (Exhibit A).
SECTION 2. Financial Feasibility
The Board of County Commissioners finds that the proposed amendment of the 5
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ORDINANCE NO. 2017 - 015
year CIP schedule and related data and analysis section of the Capital Improvements
Element is financially feasible.
SECTION 3. Repeal of Conflicting Provisions
All previous ordinances, resolutions, or motions of the Board of County
Commissioners of Indian River County, Florida, which conflict with the provisions of
this ordinance are hereby repealed to the extent of such conflict.
SECTION 5. Severabilitv
It is declared to be the intent of the Board of County Commissioners that, if any
provision of this ordinance is for any reason finally held invalid or unconstitutional by
any court of competent jurisdiction, such provision shall be deemed a separate, distinct
and independent provision and such holding shall not affect the validity of the remaining
provisions.
SECTION 6. Effective Date
A certified copy of this ordinance shall be filed with the Department of State by the clerk
of the Board of County Commissioners within 10 days of enactment by the Board of
County Commissioners and shall take effect upon filing with the Department of State.
This ordinance was advertised in the Press -Journal on the 20th day of November, 2017,
for a public hearing held on the 5th day of December, 2017, at which time it was moved
for adoption by Commissioner Solar; seconded by
Commissioner Zorc , and adopted by the following vote:
Peter D. O'Bryan, Chairman AYE
Bob Solari, Vice Chairman AYE
Joseph E. Flescher, Commissioner AYE
Tim Zorc, Commissioner AYE
Susan Adams, Commissioner AYE
BOARD OF COUNTY COMMISSIONERS
OF INDIAN RIVER COUNTY
:•
Y
.r.�Nm iss/0``•F
Peter D. O'Bryan, Chairman �o��y••' •^;'`s,
,Q.
``:.•RIVER CO����
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ORDINANCE NO. 2017 - 015
ATTEST: Jeffrey R. Smith, Clerk of Court and Comptroller
X''- ? ,4
BY:
Deputy Cler
This ordinance was filed with the Department of State on the following date:
APPROVED AS TO FORM AND LEGAL SUFFICIENCY
:Dylan Reingo , County Attorney
APPROVED AS TO PLANNING MATTERS
Stan Boling, AI
ID
Communityev lopment Director
F:ACommunity Development\Comprehensive Plan Text Amendments\CIE\2017\BCC Item\Attachment 2 - Ordinance - CIE 2017.doe
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Indian River County
2030 Comprehensive Plan
A . . /►
Indian River County Community Development Department
Supplement #15; Adopted December 5, 2017, Ordinance 2017-015
Exhibit A
TABLE OF CONTENTS
Listof Figures........................................................................................................................................
ii
Listof Tables.........................................................................................................................................iii
Introduction............................................................................................................................................1
ExistingConditions................................................................................................................................
2
FinancialResources...........................................................................................................................2
Expenditures....................................................................................................................................18
ExistingOutstanding Debt...............................................................................................................21
Local Policies and Practices.............................................................................................................22
Analysis................................................................................................................................................
26
Analysis of the Timing and Location of Capital Improvements......................................................26
NeedsAssessment............................................................................................................................31
FiscalAssessment............................................................................................................................
33
Fiscal Assessment Summary............................................................................................................38
Concurrency Management Plan..........................................................................................................
39
ProjectApplicability........................................................................................................................39
ServiceStandards.............................................................................................................................39
Demand............................................................................................................................................41
Availabilityof Capacity...................................................................................................................43
Regulation........................................................................................................................................ 45
MonitoringSystem..........................................................................................................................45
Applicability....................................................................................................................................47
Goal, Objectives and Policies..............................................................................................................
48
Implementation, Evaluation, and Monitoring......................................................................................
57
Implementation................................................................................................................................57
Evaluation and Monitoring Procedures...........................................................................................59
APPENDIXA: Five Year Schedule of Capital Improvements..............................................................
A
APPENDIX B: 2040 Roadway Improvement Plan...............................................................................
B
APPENDIX C: School District of Indian River County Capital Improvements Schedule ....................
C
APPENDIX D: School District of Indian River County Summary of Estimated Revenue ....................
D
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 i
List of Figures
Figure Title
Figure 6.1 Ad Valorem Taxes (Property Taxes) ........................
Figure 6.2 Enterprise Funds ......................................................
Figure 6.3 User Fees and Charges ............................................
Figure 6.4 Special Assessments .................................................
Figure 6.5 Impact Fees..............................................................
Figure 6.6 Local Discretionary Sales Surtax ............................
Figure 6.7 Tourist Development Tax .........................................
Figure 6.8 Local Option Fuel Tax .............................................
Figure 6.9 Franchise Fee/Tax...................................................
Figure 6.10 Local Government Half -Cent Sales Tax ................
Figure 6.11 County Revenue Sharing ........................................
Figure 6.12 Constitutional Fuel Tax .........................................
Figure 6.13 County Fuel Tax .....................................................
Figure 6.14 Alcoholic Beverage License Tax ............................
Figure 6.15 Mobile Home License Tax .....................................
Figure 6.16 Distribution of General Revenues By Category.....
Figure 6.17 General Government Expenditures by Function ...
Figure 6.18 Future Capital Improvements Expenditures..........
Community Development Department
Adopted December 5, 2017, Ordinance 2017-015
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Indian River County
ii
List of Tables
Table Title Page
Table 6.1: Indian River County Revenue Sources (FY 2014/15) ................................................... 2
Table 6.2: Optional Tourist Taxes on Transient Rental Facilities ................................................. 8
Table 6.3: Local Fuel Tax Rates.................................................................................................. 10
Table 6.4: Indian River County General Revenues By Source ..................................................... 17
Table 6.5: Indian River County General Government Expenditures By Function ....................... 18
Table 6.6: Indian River County Existing Long Term Debt........................................................... 22
Table 6.7: Overall General Revenue Projection Summary.......................................................... 28
Table 6.8: Earmarked Projected Revenue by Comprehensive Plan Element ............................... 29
Table 6.9: Indian River County Tax Base and Millage Projections ............................................. 30
Table 6.10: Future Capital Improvement Expenditures for Indian River County & ................... 32
Table 6.11: Indian River County Overall General Expenditures Projection Summary ............... 34
Table 6.12: Projected Expenses for Water, Sewer, and Solid Waste ...........................................
35
Table 6.13: Indian River County Overall Operating Cost Projections ........................................
35
Table 6.14: Indian River County Estimated Ability to Raise Bonds Without A Public Vote........
36
Table 6.15 Indian River County Bond Schedule...........................................................................
37
Table 6.16: Service Level Measures for Concurrency Related Facilities ....................................
40
Table 6.17: Monitoring System Design........................................................................................
46
Table 6.18: Monitoring System Tasks...........................................................................................
47
Table 6.19: Capital Improvement Element Implementation Matrix .............................................
58
Table 6.20: Capital Improvements Element Evaluation Matrix ...................................................
60
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 iii
Introduction
The Capital Improvements Element (CIE) summarizes the needed capital facilities identified in the
county's comprehensive plan and describes the financial means by which identified needed facilities
are to be funded. The CIE also demonstrates the economic feasibility of the entire comprehensive
plan and prioritizes the funding of all the public facilities identified in the county's comprehensive
plan based on the level of need and the availability of funds.
For purposes of this element, a capital improvement is a substantial facility (land, building, or major
equipment) that costs at least $100,000 and which is required to maintain adopted level -of -service
standards or to meet objectives identified in the county's comprehensive plan.
Included in the CIE are an existing conditions section, an analysis section, a concurrency
management section, a goals, objectives, and policies section, and an implementation section. While
financial resources and existing local policies and practices are discussed in the existing conditions
section, the fiscal condition of both the county and its comprehensive plan, as well as other issues
concerning capital improvement projects, are assessed in the analysis section of this element. In the
concurrency management section, the administrative framework for maintaining public facility
service levels is addressed while the county's overall capital improvements strategy is discussed in
the goals, objectives and policies section. Finally, a 5 -Year Schedule of Capital Improvements, as
well as monitoring and evaluation programs, can be found in the implementation section of this
element.
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 1
Existing Conditions
Financial Resources
One of the chief functions of the Capital Improvements Element is to inventory the major sources of
revenue available to the county. Those revenue sources determine the county's capability to fund
needed capital improvements. Table 6.1 lists the county's local, state, and federal revenue sources
and indicates the amount of revenue collected from each source during FY 2015/16. Table 6.1 also
shows the percentage distribution of total revenue received by Indian River County for each of the
revenue sources.
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 2
Table 6.1: Indian River County Revenue Sources (FY 2015/16)
Federal Sources
State Sources
Local Sources
Amount
% of Total
Amount
% of Total
Amount
% of Total
($1,000)
Revenue
($1,000)
Revenue
($1,000)
Revenue
Various
$10,679
4.49%
Local Government
Half -Cent Sales
$9,044
3.81%
Ad Valorem Taxes
$84,714
35.64%
Grants
Tax
Total
$10,679
4.49%
County Revenue
$3,431
1.44%
Enterprise Funds
$51,072
21.49%
Federal
Sharing
Constitutional Fuel
$1,766
0.74%
User Fees and
$15,533
o
6.54/0
Tax
Charges
0.33%
County Fuel Tax
$783
Special Assessments
$536
0.23%
Alcoholic Beverage
g
$59
0.02%
Impact Fees
$6,262
2.63%
License Tax
Distribution of
0.19%
Sales and Use
$447
Local Discretionary
$16,859
7.09%
Taxes to Counties
Sales Surtax
Mobile Home
$110
0.05%
Tourist Development
$2,433
1.02/
License Tax
Tax
Various Grants
$5,609
2.36%
Local Option Fuel
$3,574
1.50%
Tax
8.94%
Total State
$21,249
Franchise Tax
$9,274
3.90%
Interest Income
$2,081
0.88%
Other
$13,411
5.64%
Total Local
$205,749
86.57%
Total All Sources
$237,677
100.00%
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 2
Local Sources
Local sources consist of revenues that are levied, collected and disbursed at the local level solely at
th d' f I d' Ri C
> crehon o >an ver ounty. Those l
e n ocal
sources are shown in table 6. 1, and are described in
further detail below.
• Ad Valorem Taxes (Property
Taxes)
Ad Valorem taxes are taxes levied on the assessed
value (net of any exemptions) of real and personal
property. This tax is commonly referred to as
"property tax." Ad valorem taxes are generally
assessed in mills; that is, thousandths of a dollar of
assessed value. The state mandated millage cap is
10 mills per local government, excluding voted
millages. In FY 2015/16, Indian River County
imposed an aggregate millage rate of 5.8001.
According to County policy, ad valorem taxes may
be used for both operating and capital project
expenditures.
Figure 6.1: Ad Valorem Tax Revenue by
FY
$90,000 --
$80,000
$80,000 $75,a5a $72,716 $76,634
$70,328
$70,000 W,970
$60,000
$50,000-
$40,000-
$30,000
50,000$40,000$30,000
$20,000
$10,000
$o
10/11 11/12 12/13 13/14 14/15 15/16
■ Revenue (in thousands)
Source: Indian River County Finance Department
Table 6.1 shows that, in FY 2015/16, Indian River County collected approximately $84,714,000 in
ad1 t I FY 2015/16 d 1 t
va orem axes. n , a va orem axes
represented 35.64% of all revenues collected by
Indian River County.
Figure 6.1 displays the ad valorem tax revenue
collected by Indian River County over the last six
fiscal years. As shown, ad valorem tax revenue
decreased in 2012/13, and has increased each year
since then. The increase relates to a continually
improving housing and property market.
• Enterprise Funds
Within governmental entities, there are often
various departments that provide goods and
services to the public in a manner similar to the
private sector. Such departments, classed under the
eneral title "ente rise funds "must raise revenues
Figure 6.2: Enterprise Fund Reserve by
FY
$60,000 _ _ --_--
$51,07
$50,000 $45,337 $47,739
$42,378 F$42,9051 $43,649
$40,000-
$30,000-
$20,000-
$10,000
40,000$30,000$20,000$10,000
$0
10/11 11/12 12/13 13/14 14/15 15/16
■ Revenue (in thousands)
Source: Indian River County Finance Department
g �
from outside the government sector. Generally, enterprise departments assess a fee to the customer
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 3
using the goods or services provided by that
department. In Indian River County, the Utility
System, Solid Waste Disposal District, Golf
Course, and Building Division are enterprise funds.
Table 6.1 shows that enterprise fund revenue
represented 21.49% of Indian River County's total
funds for FY 2015/16. Figure 6.2 displays the
enterprise fund revenue collected by Indian River
County over the last six fiscal years. During that
time period, enterprise fund revenue increased
20.52%.
User Fees and Charges
User fees and charges represent revenue received
Figure 6.3: User Fees and Charges by FY
$20,000 � - _ __ ___ $18,077 $12155e
$18,000
$16,000
$14,000 IM
$12,000 VIN
$10,000
$8,000
$6,000
$4,000
$2,000
$- M M M ,
10/11 11/12 12/13 13/14 14/15 15/16
■ Revenue (in thousands)
Source: Indian River County Finance Department
by the county for providing various general services. Those fees and charges are necessary because
taxes alone cannot totally keep up with the increasing costs of services. This category includes fees
collected by the Tax Collector's Office, the Clerk of the Circuit Court, the Property Appraiser's
Office, the Sheriffs Department, and the Recreation and Parks Department. This category also
includes other miscellaneous user fees charged by
the county for general services not financed by other
fund sources. In FY 2015/16, user fees and charges
represented 6.54% of all funds collected by Indian
River County.
Figure 6.3 displays user fees and charges collected
by Indian River County over the last six fiscal years.
During that time period, revenue from user fees and
charges varied, but overall increased 3.35%.
Special Assessments
Special assessments are compulsory payments levied
on real property for specific benefits generated by
public investments or services. By law, the
assessment levied must fairly reflect the actual costs
Figure 6.4: Special Assessments
Revenue by FY
$800
$700
$600 $520 $481 $536
$505
$500
$397
$400
$300
$200
$100
$-
10/11 11/12 12/13 13/14 14/15 15/16
■ Revenue (in thousands)
Source: Indian River County Finance Department
of the improvements. County revenues which fall under the general category of special assessments
consist of street paving assessments, street lighting district assessments, as well as assessments for
water, sewer, and drainage improvements. Expenditures of special assessment revenue are restricted
to public improvement projects that directly benefit the property owner or payee. For example,
street paving assessment revenues must be spent on paving streets that directly benefit the payer of
the assessment.
Community Development Department
Adopted December 5, 2017, Ordinance 2017-015
Indian River County
4
Special Assessment revenue represented 0.23% of county funds for FY 2015/16. Figure 6.4 displays
the revenue collected by Indian River County through special assessments over the last six fiscal
years.
Impact Fees
An impact fee is a one-time charge, fee, or
assessment levied as a condition of
subdivision or site plan approval, building
permit issuance, or other development or
construction approval when the revenues
collected are intended to fund the costs of
capital improvements for public facilities.
Since 1986, Indian River County has levied
traffic impact fees on new development
projects. In June of 2005, Indian River County
began to levy 8 new impact fees. At the same
time, the County increased the existing traffic
impact fee rates. The nine impact fees
include: traffic, emergency services, parks and
recreation, public schools, solid waste, correctional facilities, law enforcement, libraries, and public
buildings.
On March 3, 2009, the Board of County Commissioners considered several alternatives to reduce
impact fees for the purpose of stimulating economic development in the county. After discussion,
the Board decided to suspend collection of five of the county's nine impact fees for six months. The
five suspended impact fees were: emergency services, correctional facilities, public buildings, law
enforcement, and solid waste. On September 22, 2009 and again on March 16, 2010, the Board of
County Commissioners voted to further extend the suspension of the five impact fees. At its March
16, 2010 vote, the Board of County Commissioners extended the suspension of the five impact fees
to March 31, 2011. On March 15, 2011 and again on March 13, 2012, the Board of County
Commissioners re-evaluated the impact fee suspension and ultimately voted to continue suspending
three of the five previously suspended impact fees. Those three fees were: public buildings,
correctional facilities, and solid waste facilities. The March 13, 2012 vote of the Board of County
Commissioners suspended the three fees until March 31, 2014.
On March 11, 2014 the Board of County Commissioners voted to suspend the same three impact
fees until March 31, 2015 or until the County could complete its most recent impact fee review and
adopt a new impact fee schedule. By early April 2014 the County had completed the nonresidential
portion of its impact fee review and on April 22, 2014 the Board of County Commissioners adopted
a revised reduced nonresidential impact fee schedule with an effective date of May 5, 2014. The
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 5
Figure 6.5: Impact Fee Revenue by FY
$7,000
$6,000
I ■
.
$5,000
$4,000
$3,000
MOW
$2,000
■�
1" 0
$1,000
$-
,
10/11 11/12 12/13 13/14 14/15 15/16
■ Revenue (in thousands)
Source: Indian River CountyFinance Department
recreation, public schools, solid waste, correctional facilities, law enforcement, libraries, and public
buildings.
On March 3, 2009, the Board of County Commissioners considered several alternatives to reduce
impact fees for the purpose of stimulating economic development in the county. After discussion,
the Board decided to suspend collection of five of the county's nine impact fees for six months. The
five suspended impact fees were: emergency services, correctional facilities, public buildings, law
enforcement, and solid waste. On September 22, 2009 and again on March 16, 2010, the Board of
County Commissioners voted to further extend the suspension of the five impact fees. At its March
16, 2010 vote, the Board of County Commissioners extended the suspension of the five impact fees
to March 31, 2011. On March 15, 2011 and again on March 13, 2012, the Board of County
Commissioners re-evaluated the impact fee suspension and ultimately voted to continue suspending
three of the five previously suspended impact fees. Those three fees were: public buildings,
correctional facilities, and solid waste facilities. The March 13, 2012 vote of the Board of County
Commissioners suspended the three fees until March 31, 2014.
On March 11, 2014 the Board of County Commissioners voted to suspend the same three impact
fees until March 31, 2015 or until the County could complete its most recent impact fee review and
adopt a new impact fee schedule. By early April 2014 the County had completed the nonresidential
portion of its impact fee review and on April 22, 2014 the Board of County Commissioners adopted
a revised reduced nonresidential impact fee schedule with an effective date of May 5, 2014. The
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 5
I ■
.
■
recreation, public schools, solid waste, correctional facilities, law enforcement, libraries, and public
buildings.
On March 3, 2009, the Board of County Commissioners considered several alternatives to reduce
impact fees for the purpose of stimulating economic development in the county. After discussion,
the Board decided to suspend collection of five of the county's nine impact fees for six months. The
five suspended impact fees were: emergency services, correctional facilities, public buildings, law
enforcement, and solid waste. On September 22, 2009 and again on March 16, 2010, the Board of
County Commissioners voted to further extend the suspension of the five impact fees. At its March
16, 2010 vote, the Board of County Commissioners extended the suspension of the five impact fees
to March 31, 2011. On March 15, 2011 and again on March 13, 2012, the Board of County
Commissioners re-evaluated the impact fee suspension and ultimately voted to continue suspending
three of the five previously suspended impact fees. Those three fees were: public buildings,
correctional facilities, and solid waste facilities. The March 13, 2012 vote of the Board of County
Commissioners suspended the three fees until March 31, 2014.
On March 11, 2014 the Board of County Commissioners voted to suspend the same three impact
fees until March 31, 2015 or until the County could complete its most recent impact fee review and
adopt a new impact fee schedule. By early April 2014 the County had completed the nonresidential
portion of its impact fee review and on April 22, 2014 the Board of County Commissioners adopted
a revised reduced nonresidential impact fee schedule with an effective date of May 5, 2014. The
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 5
residential impact fee review was completed in September of 2014 and a revised residential impact
fee schedule was adopted by the Board of County Commissioners on October 14, 2014 with an
effective date of February 2, 2015. For both the nonresidential impact fee schedule and the
residential impact fee schedule the Board of County Commissioners voted to not collect the
correctional facilities, solid waste facilities, and libraries impact fees at this time.
Figure 6.5 shows that over six million dollars of impact fee revenue was collected in FY 2015/16.
This is over four million dollars more than what was collected in FY 2010/11. Impact fee revenues
decreased during the Great Recession and have gradually increased since FY 2009/10.
Local Discretionary Sales Surtax
Pursuant to s. 212.055, F.S, local governments
are authorized to levy numerous types of local
discretionary sales surtaxes. Under the
provisions of s. 212.054, F.S., the local
discretionary sales surtaxes apply to all
transactions subject to the state tax imposed on
sales, use, services, rentals, admissions, and
other authorized transactions. The surtax is
computed by multiplying the rate imposed by
the county where the sale occurs by the amount
of the taxable sale. This sales tax can be levied
on most transactions under $5,000.
According to state law, Indian River County is
eligible to impose a Local Government
Infrastructure Surtax of either 0.5% or 1.0%.
Currently, Indian River County imposes the 1.
Figure 6.6: Local Discretionary Sales
Surtax by FY
$18,000 _... $16,19 $16,859
$16,000 14,42 $15,228
$14,000 $12,942 $13,709
$12,000
$10,000
$8,000
$6,000
$4,000
$2,000
10/11 11/12 12/13 13/14 14/15 15/16
■ Revenue (in thousands)
Source: Indian RiverCou nty Finance Department
0% Infrastructure Surtax.
Procedurally, the Local Government Infrastructure Surtax must be enacted by a majority vote of the
Board of County Commissioners and approved by voters in a countywide referendum. That surtax,
which may be imposed for a maximum period of fifteen years, was imposed by Indian River County
in April, 1989, and was renewed by voters in November, 2002 and again in November 2016.
Generally, the proceeds must be expended to finance, plan, and construct infrastructure; to acquire
land for public recreation or conservation or protection of natural resources; or to finance the closure
of local government-owned solid waste landfills that are already closed or are required to close by
order of the Department of Environmental Protection.
Table 6.1 shows that local sales surtax revenue represented 7.09% of all funds collected by Indian
River County in FY 2015/16. Figure 6.6 displays the Local Discretionary Sales Surtax revenue
received by Indian River County over the last six fiscal years. This local revenue source increased
by 30.27% over that period.
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 6
Distribution of surtax proceeds is based on the specifics of an interlocal agreement or through a
formula based on population. In Indian River County, Local Infrastructure Surtax revenue is
distributed to county government and municipal governments through a formula based on
population.
Currently, twenty-five of the sixty-seven Florida counties levy a Local Government Infrastructure
Surtax. Within Indian River County's region, Martin and St. Lucie counties do not levy the surtax.
While Okeechobee County is eligible to levy the infrastructure surtax, it instead levies a Small
County Surtax of 1%. That is another local discretionary sales surtax.
• Tourist Development Tax
Any county in the state may, subject to a vote of 1 $3.000
the citizenry, impose a Tourist Development Tax. $2,500
The transient rental trade is the primary base for
the levy of the tourist tax. Any lodging $2,000
agreement for six months or less is subject to the $1,500
tax.
$1,000
Generally, the tourist tax levy is one or two
percent. Counties, however, may set an $500
additional one percent above the original tax $_
through an extraordinary vote of the governing 10/11 11/12 12/13 13/14 14/15 15/16
board or by referendum. Further, if a ■ Revenue (in thousands)
professional sports franchise facility is located
within a county, an additional one to two percent Source: Indian River County Finance Department
tourist tax may also be levied. The first one
percent professional sports franchise facility tax may be authorized by a majority vote of the
governing board of the county, while the second one percent tax must be authorized by a majority
plus one vote of the governing board of the county. Currently, Indian River County imposes the
original two percent tourist tax, the additional one percent tax, and an additional one percent
professional sports franchise facility tax.
Figure 6.7: Tourist Development Tax
Revenue by FY
Out of Florida's sixty-seven counties, sixty-three currently levy a tourist tax. Of those sixty-three
counties, forty-eight counties, including Indian River County, impose an additional one percent
tourist tax; forty-one counties, including Indian River County, impose a one percent professional
sports franchise tax, and twenty-seven counties impose the second one percent professional sports
franchise tax.
Table 6.2 displays the tourist taxes imposed in counties that are geographically proximate to Indian
River County. Compared to neighboring counties, Indian River County imposes a similar level of
tourist taxes. Palm Beach County has the highest tourist tax levy of the six counties listed (6.0%),
followed by Brevard, St. Lucie, and Martin Counties at 5.0%. While Indian River County has a
tourist tax rate of 4.00%, Okeechobee County has the lowest tourist tax levy at 3.0%.
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 7
Table 6.2: Optional Tourist Taxes on Transient Rental Facilities
Professional Additional
County
Original
Additional
Sports Professional
Maximum
Potential
Tourist Tax
Tax
Franchise Sports
%
Total % Levy
Facility Tax Franchise Tax
Levy
Brevard
2.00%
1.00%
1.00% 1.00%
5.00%
5.00%
Indian River
2.00%
1.00%
1.00% ----------
5.00%
4.00%
Martin
2.00%
1.00%
1.00% 1.00%
5.00%
5.00%
Okeechobee
2.00%
1.00%
---------- ----------
5.00%
3.00%
Palm Beach
2.00%
1.00%
1.00% 1.00%
6.00%*
j 6.00%*
St. Lucie
2.00%
1.00%
1.00% 1.00%
5.00%
5.00%
Note: Shading indicates those counties eligible to impose a particular tax
*Pahn Beach County is 1 out of 8 counties in the state that can also impose a 1 % High Tourism Impact Tax, which it currently does levee.
Source: The Florida Legislature's Office of Economic and Demographic Research website: November 2017.
The Local Option Tourist Tax can be used for the following purposes:
(1) Acquire, construct, extend, enlarge, remodel, repair, improve, maintain, operate, and
promote one or more publicly owned and operated convention centers, such as sports
stadiums, coliseums, or auditoriums within the district that the tax is imposed;
(2) Acquire, construct, extend, enlarge, remodel, repair, improve, maintain, operate, and
promote aquariums, or museums that are publicly owned and operated or owned and
operated by a not-for-profit organization and open to the public, within the
boundaries of the county or subcounty special taxing district in which the tax is
levied;
(3) Promote zoological parks that are publicly owned and operated or owned and
operated by not-for-profit organizations and open to the public;
(4) Promote and advertise tourism nationally, internationally, and in the State of Florida;
(5) Fund convention bureaus and other tourist information bureaus as county agencies or by
contract with the Chamber of Commerce or similar associations in the county;
(6) Finance beach development and restoration as well as shoreline protection and
restoration of inland lakes and rivers to which there is public access;
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 8
(7) Pledge the revenues to secure and liquidate
certain limitations.
Figure 6.7 shows the Tourist Development Tax
revenue received by Indian River County over the
last six fiscal years. Since FY 2010/11, Tourist
Development Tax revenue has increased 63.62%.
➢ Local Option Fuel Tax
Local governments are authorized to levy up to
twelve cents of local option fuel taxes in the form
of three separate levies. Those levies are:
➢ a one to six cent local option fuel
tax;
➢ a one to five cent local option fuel
tax; and
➢ a ninth cent fuel tax.
revenue bonds issued by the county, subiect to
Indian River County currently imposes the full six cents of the one to six cent fuel tax. That tax
applies to every net gallon of motor and diesel fuel sold within the county. The one to six cent fuel
tax may be authorized by an ordinance adopted by a majority vote of the governing body or voter
approval in a county -wide referendum. Generally, the proceeds may be used to fund transportation
expenditures.
Table 6.1 shows that local option fuel tax revenue represented 1.50% of all funds collected by Indian
River County for FY 2015/16. Figure 6.8 shows that, between FY 2010/11 and FY 2013/14 there
has been a downward trend with local option fuel tax revenue for the county. That downward trend
ended in FY 2014/15, when local option fuel tax revenue significantly increased. The more recent
increase in local option fuel tax revenue can be attributed to an improving economy and lower fuel
prices which have led to an increase in fuel consumption.
All sixty-seven Florida counties levy the full $0.06 of the original local option fuel tax.
Table 6.3 identifies the local fuel taxes levied in Indian River County and in other counties in the
region. As shown in Table 6.3, Saint Lucie, Martin, Okeechobee, and Palm Beach counties all levy
the highest allowable fuel taxes at $0.12 per gallon. Those four counties impose both the Ninth Cent
Fuel Tax and the One to Five Cent Local Option Fuel Tax. While Indian River County is eligible to
levy the Ninth -Cent Fuel Tax and the One to Five Cent Local Option Fuel Tax either by
extraordinary vote of the Board of County Commissioners or by voter approval in a countywide
referendum, it does not currently levy either tax. At this time, fifty-three of the sixty-seven Florida
counties levy the Ninth -Cent Fuel Tax, while thirty-one of the sixty-seven Florida counties impose
at least a portion of the One to Five Cent Local Option Fuel Tax.
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 9
Figure 6.8: Local Option Fuel Tax Revenue
by FY
$3,700
$3,600
■
$3,500
$3,400
$3,300
$3.200
$3,100
$3,000
$2,900
0 Ell
10./11 11/12 12/13 13/14 14,115 15/16
■Revenue (in thousands)
Source: Indian River County Finance Department
Indian River County currently imposes the full six cents of the one to six cent fuel tax. That tax
applies to every net gallon of motor and diesel fuel sold within the county. The one to six cent fuel
tax may be authorized by an ordinance adopted by a majority vote of the governing body or voter
approval in a county -wide referendum. Generally, the proceeds may be used to fund transportation
expenditures.
Table 6.1 shows that local option fuel tax revenue represented 1.50% of all funds collected by Indian
River County for FY 2015/16. Figure 6.8 shows that, between FY 2010/11 and FY 2013/14 there
has been a downward trend with local option fuel tax revenue for the county. That downward trend
ended in FY 2014/15, when local option fuel tax revenue significantly increased. The more recent
increase in local option fuel tax revenue can be attributed to an improving economy and lower fuel
prices which have led to an increase in fuel consumption.
All sixty-seven Florida counties levy the full $0.06 of the original local option fuel tax.
Table 6.3 identifies the local fuel taxes levied in Indian River County and in other counties in the
region. As shown in Table 6.3, Saint Lucie, Martin, Okeechobee, and Palm Beach counties all levy
the highest allowable fuel taxes at $0.12 per gallon. Those four counties impose both the Ninth Cent
Fuel Tax and the One to Five Cent Local Option Fuel Tax. While Indian River County is eligible to
levy the Ninth -Cent Fuel Tax and the One to Five Cent Local Option Fuel Tax either by
extraordinary vote of the Board of County Commissioners or by voter approval in a countywide
referendum, it does not currently levy either tax. At this time, fifty-three of the sixty-seven Florida
counties levy the Ninth -Cent Fuel Tax, while thirty-one of the sixty-seven Florida counties impose
at least a portion of the One to Five Cent Local Option Fuel Tax.
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 9
■
■
Indian River County currently imposes the full six cents of the one to six cent fuel tax. That tax
applies to every net gallon of motor and diesel fuel sold within the county. The one to six cent fuel
tax may be authorized by an ordinance adopted by a majority vote of the governing body or voter
approval in a county -wide referendum. Generally, the proceeds may be used to fund transportation
expenditures.
Table 6.1 shows that local option fuel tax revenue represented 1.50% of all funds collected by Indian
River County for FY 2015/16. Figure 6.8 shows that, between FY 2010/11 and FY 2013/14 there
has been a downward trend with local option fuel tax revenue for the county. That downward trend
ended in FY 2014/15, when local option fuel tax revenue significantly increased. The more recent
increase in local option fuel tax revenue can be attributed to an improving economy and lower fuel
prices which have led to an increase in fuel consumption.
All sixty-seven Florida counties levy the full $0.06 of the original local option fuel tax.
Table 6.3 identifies the local fuel taxes levied in Indian River County and in other counties in the
region. As shown in Table 6.3, Saint Lucie, Martin, Okeechobee, and Palm Beach counties all levy
the highest allowable fuel taxes at $0.12 per gallon. Those four counties impose both the Ninth Cent
Fuel Tax and the One to Five Cent Local Option Fuel Tax. While Indian River County is eligible to
levy the Ninth -Cent Fuel Tax and the One to Five Cent Local Option Fuel Tax either by
extraordinary vote of the Board of County Commissioners or by voter approval in a countywide
referendum, it does not currently levy either tax. At this time, fifty-three of the sixty-seven Florida
counties levy the Ninth -Cent Fuel Tax, while thirty-one of the sixty-seven Florida counties impose
at least a portion of the One to Five Cent Local Option Fuel Tax.
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 9
Comprehensive Plan Capital Improvements Element
Table 6.3: Local Fuel Tax Rates
County
One to Six Cent Local
Option Fuel Tax
One to Five Cent
Local Option Fuel Tax
Ninth Cent Fuel
Tax
Total Local Fuel
Tax
Brevard
$0.06
--------
--------
$0.06
Indian River
$0.06
--------
--------
$0.06
Martin
$0.06
$0.05
$0.01
$0.12
Okeechobee
$0.06
$0.05
$0.01
$0.12
Palm Beach
$0.06
$0.05
$0.01
$0.12
St. Lucie
$0.06
$0.05
$0.01
$0.12
source: i ne riorida Legisiature,s uttice of Economic and Uemographw Kesearch website: November 2017.
• Franchise Fee/Tax
Counties and municipalities may exercise their
home rule authority to impose a fee upon a
utility for the grant of a franchise and the
privilege of the utility using the local
government's rights-of-way to conduct the
utility's business. Franchise fees are typically
levied through a franchise agreement negotiated
between the local government and the utility
provider. Indian River County receives
franchise revenue from electric, water, sewer,
garbage, and cable television franchises.
Table 6.1 shows that franchise fee revenue
represented 3.90% of all funds collected by
Figure 6.9: Franchise Fee/Tax Revenue
by FY
$9,400 $9,311
$9,274
$9,200 $9,181
$9,000
$8,819
$8,800 $8 731
$8,620
$8,600
$8,400
$8,200
10/11 11/12 12/13 13/14 14/15 15/16
■ Revenue (in thousands)
Source: Indian River County Finance
Indian River County in FY 2015/16. Figure 6.9 shows that over the last six fiscal years franchise fee
revenue collected by Indian River County increased 6.22%.
• Other Miscellaneous Revenue
Included in this category are various administrative fees, licenses and permits, fines, interest income,
rental income, private contributions, and other miscellaneous revenues. This source of revenue for
Indian River County represented 5.64% of all funds collected in FY 2015/16.
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 10
Comprehensive Plan Capital Improvements Element
• Borrowing
As needed, the county uses borrowing as a financing vehicle to raise money for public purposes that
are beyond the realm of current cash reserves, operating revenue and reasonable taxation. Currently,
borrowing money to pay for capital improvements can be done through either short-term or long-term
financing. Short term financing is usually accomplished by the use of bond pools, notes, private
placements with banks, and the public placement of Voted General Obligation debt. Long term
financing is usually achieved through the issuance of bonds sold on the public market.
According to state law, local governments may sell bonds for capital improvements without a
referendum of the voters if the pledge used for the bond is a non -ad valorem revenue source.
Conversely, any bond issue pledging ad valorem taxes requires approval through a voter referendum.
General Obligation Bonds are bonds that are secured by the full faith and credit of the issuing
government. Those bonds are secured by a pledge of the issuer's ad valorem taxing power.
According to state law, the amount of ad valorem taxes necessary to pay the debt service on general
obligation bonds is not subject to the constitutional property tax millage limits. Such bonds constitute
debts of the issuer and require approval through a voter referendum prior to issuance.
Revenue bonds are bonds payable from a specific source of revenue, where the full faith and credit of
the issuer is not pledged to repay the bonds. Because revenue bonds are payable from identified
sources of revenue, bond holders may not compel taxation or legislative appropriation of funds for
payment of debt service. Pledged revenues may be derived from operation of financed projects,
grants, or other specified non -ad valorem taxes. A public referendum is not required prior to issuance
or validation of such obligations.
In the past, the county has issued revenue bonds to finance improvements to its sanitary sewer,
potable water, and golf course facilities. Also, revenue bonds have been issued to finance the cost of
construction of various capital improvement projects. Deposits from bond revenues are put into the
respective bond fund accounts for those projects, whereby funds are specifically designated for a
particular project, and user charges are used to pay off the debt.
Special assessment bonds are bonds issued to pay for capital improvements that impact specific areas
or groups of property owners. Proceeds from the assessments levied against benefiting property
owners are used to pay off the bond debt. The issuance of those bonds does not need to be approved
by voter referendum.
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 11
Comprehensive Plan Capital Improvements Element
Revenue bonds and special assessment bonds are similar in nature, except that special assessment
bond debt is paid -off by assessments levied against benefiting property owners and not from ongoing
user charges. The county has issued special assessment bonds for solid waste disposal.
The issuance of tax anticipation or bond anticipation notes is an example of a short-term (less than
five years) method of financing. Notes usually have higher interest rates than bonds and have shorter
maturity dates than bonds. Tax anticipation notes are issued in advance of a new fiscal year to cover
gaps in the budget before property taxes are received, while bond anticipation notes are issued in
anticipation of the receipt by the county of proceeds from the sale of corresponding future bond
issues. The county currently has no outstanding tax or bond anticipation notes.
Additional Optional Local Revenue Sources
Occasionally, the use of additional revenue sources may be necessary, depending on priorities
mandated by the Board of County Commissioners and the availability of existing revenue sources. In
such cases, Indian River County has two options to increase local revenues. One is to implement new
taxes that are permitted by state regulation, while the other is to increase existing taxes and fees that
are imposed by the county. Additional local revenue sources available to Indian River County include
the Ninth Cent Fuel Tax, the One to Five Cent Local Option Fuel Tax, and the Professional Sports
Franchise Facility Tax.
Both the Ninth Cent Fuel Tax and the One to Five Cent Local Option Fuel Tax are taxes on the
purchase of fuel. With the Ninth Cent Fuel Tax, a one cent per gallon tax on motor fuel and special
fuel can be levied on fuel purchases in the county. Revenue from the Ninth Cent Fuel Tax may be
shared with municipalities, but counties are not required by law to share the proceeds. Authorized
uses for revenue collected from the Ninth Cent Fuel Tax include paying the costs and expenses of
establishing, operating, and maintaining a transportation system and related facilities. Additional
uses include funding the acquisition, construction, reconstruction, and maintenance of roads.
The One to Five Cent Local Option Fuel Tax is a one to five cents tax that can be levied upon every
gallon of motor fuel sold in Indian River County. Revenues from that fuel tax must be shared among
all eligible jurisdictions in the county as a result of an interlocal agreement or by an historical
transportation expenditures formula. Authorized uses for revenue collected from the One to Five
Cent Fuel Tax include transportation expenditures needed to meet the requirements of the Capital
Improvements Element of the Comprehensive Plan.
A Professional Sports Franchise Facility Tax is a levy of up to I% on any lodging agreement for six
months or less. Revenue from this tax may be used to pay the debt service on bonds issued to finance
the construction, reconstruction, or renovation of a professional sports franchise facility.
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 12
Comprehensive Plan Capital Improvements Element
State Sources
Revenue classified as state sources may be
generated locally but collected by the state and
returned to the county. Table 6.1 displays the state
revenue sources applicable to Indian River
County. Those sources are described in further
detail below.
• Local Government Half -Cent
Sales Tax
The Local Government Half Cent Sales Tax
Program allocates 8.9744% of net sales tax
proceeds remitted by sales tax dealers in a county
to a special account administered by the
Figure 6.10: Half Cent Sales Tax Revenue
$10,000 by FY
- -
$9,000 —
$8,685 $9,044
$8,220
$8,000$7,075 $7,413 $7,829
$7,000
$6,000
$5,000
$4,000
$3,000
$2,000
$1,000
$-
10/11 11/12 12/13 13/14 14/15 15/16
■ Revenue (in thousands)
Source: Indian River County Finance Department
Department of Revenue; that account is the Local Government Half Cent Sales Tax Clearing Trust
Fund. Those funds are then earmarked for distribution to the governing body of the county and each
municipality within the county. Distribution of those monies within the county is determined by a
formula that uses a weighting factor based on the population of the incorporated and unincorporated
areas and multiplies that factor by 8.9744% of the sales tax proceeds received by the county. In FY
2015/16, Indian River County received $9,044,000 through the half -cent sales tax. As shown in Table
6. 1, that amount represented 3.81 % of all funds collected by Indian River County during the 2015/16
fiscal year.
Figure 6.10 displays the funds made available to Indian River County through the half -cent local
government sales tax over the last six fiscal years. Overal I, Indian River County's half -cent sales tax
revenue increased between Fiscal Year 2010/11 and Fiscal Year 2015/16.
Occasionally, governments can receive supplemental distributions by meeting special eligibility
criteria; however, in no case can the total supplemental and ordinary distribution exceed the
maximum per capita amount allowed by law. Governments are allowed wide latitude in using the
half cent sales tax. For counties, the law provides only that half cent sales tax revenue be used for
countywide tax relief or countywide programs.
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 13
Comprehensive Plan Capital Improvements Element
• County Revenue Sharing
The current structure of the county revenue sharing
program consists of two revenue sources. Those
sources include 2.90% of net cigarette tax
collections and 2.0603% of sales and use tax
collections. Proceeds are collected by the state and
then distributed to eligible counties based on an
allocation formula. There are no use restrictions
on the distributed revenue; however, there are
some statutory limitations regarding those funds
being used as a pledge for indebtedness.
To receive distribution proceeds through the
county revenue sharing program, counties must
meet the following criteria:
(1) Law enforcement officers and firefighters
are certified and meet state requirements;
Figure 6.11: County Revenue Sharing
by FY
$4,000 - - --- -
$3,500 $3,333 $3,431 j
$3,082
$3,000$2,660 $2,751 $2,894
$2,500
$2,000
$1,500
$1,000
$500
10/11 11/12 12/13 13/14 14/15 15/16
■ Revenue (in thousands)
Source: I nd ian River Cou my Finance Deparment
(2) Certification of taxable value for a property tax levy is made in a timely and correct manner to
the Department of Revenue;
(3) The county's most recent financial reports
must have been sent to the Department of
Financial Services, and post audits of
those statements and accounts must have
been provided.
Table 6.1 shows that county revenue sharing
funds represented 1.44% of all funds collected by
Indian River County in FY 2015/16. Figure 6.11
shows that, between Fiscal Year 2010/11 and
2015/16, Indian River County's revenue sharing
gradually increased.
• Constitutional Fuel Tax
The constitutional fuel tax is defined as an excise
or license tax of two cents per gallon of motor
FIGURE 6.12: Constitutional Fuel Tax
Revenue by FY
$1,800
$1,76
$1,750
$1,700 $1,67
$1,650 $1,628
$1,600 $1,59 $1,59
$1,573 �
$1,550
$1,500
$1,450
10/11 11/12 12/13 13/14 14/15 15/16
■ Revenue (in thousands)
Source: Indian River County Finance Department
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 14
Comprehensive Plan Capital Improvements Element
fuel, imposed upon the first sale or first removal from storage (after importation into Florida).
Revenues from this levy become state funds at the time of collection by the refiner, importer or
wholesaler.
In its current form, the constitutional fuel tax is a state -shared revenue source for counties only.
Applying a distribution formula, the state allocates proceeds to counties to the extent necessary to
comply with all obligations to or for the benefit of
anticipation certificates or any refunds secured by
any portion of the tax proceeds. After complying
with the necessary debt service obligations, the state
distributes a county's surplus funds to its governing
body.
Table 6.1 shows that revenue received from the
constitutional fuel tax levy represented 0.74% of
total revenue received by Indian River County in
FY 2015/16. Figure 6.12 shows that, over the last
six fiscal years, constitutional fuel tax revenue
received by Indian River County increased by
10.86%.
• County Fuel Tax
Tht fu I t ' l; d t fu I t fl,
holders of bonds, revenue certificates, and tax
Figure 6.13: County Fuel Tax by FY
$800
$780
$760
WON 1
$740
$720
$700
$680
$660
$640
10/11 11/12 12/13 13/14 14/15 15/16
■ Revenue (in thousands)
Source.
Indian River Cou my Finance Department
e conn y e ax is eV i on mo or e a e
rate of one cent per net gallon. The legislative intent of this tax is to reduce a county's reliance on ad
valorem taxes. Funds received from this tax can be
used by a county for transportation -related expenses,
including the reduction of bond indebtedness
incurred for transportation purposes.
Table 6.1 shows that funds received through the
county fuel tax levy represented 0.33% of all
revenue collected by Indian River County in
FY2015/16. Figure 6.13 shows that, over the last
six fiscal years, county fuel tax revenue received by
Indian River County increased 12.02%.
• Alcoholic Beverage License Tax
Alcoholic beverage license taxes are levied on
manufacturers, distributors, vendors, and sales
agencies of alcoholic beverages in Florida. The tax
Figure 6.14: Alcoholic Beverage License Tax
by FY
$80 _
$70 $67
$57 $61 $61 $59
$60 $53
i
$50
$40
$30
$20
$10
I
10/11 11/12 12/13 13/14 14/15 15/16
■ Revenue (in thousands)
Source: Indian River County Finance Department
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 15
1
e conn y e ax is eV i on mo or e a e
rate of one cent per net gallon. The legislative intent of this tax is to reduce a county's reliance on ad
valorem taxes. Funds received from this tax can be
used by a county for transportation -related expenses,
including the reduction of bond indebtedness
incurred for transportation purposes.
Table 6.1 shows that funds received through the
county fuel tax levy represented 0.33% of all
revenue collected by Indian River County in
FY2015/16. Figure 6.13 shows that, over the last
six fiscal years, county fuel tax revenue received by
Indian River County increased 12.02%.
• Alcoholic Beverage License Tax
Alcoholic beverage license taxes are levied on
manufacturers, distributors, vendors, and sales
agencies of alcoholic beverages in Florida. The tax
Figure 6.14: Alcoholic Beverage License Tax
by FY
$80 _
$70 $67
$57 $61 $61 $59
$60 $53
i
$50
$40
$30
$20
$10
I
10/11 11/12 12/13 13/14 14/15 15/16
■ Revenue (in thousands)
Source: Indian River County Finance Department
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 15
Comprehensive Plan Capital Improvements Element
is administered, collected, enforced, and distributed to local governments by the Division of
Alcoholic Beverages and Tobacco within the Department of Business and Professional Regulation.
Twenty-four percent of the license taxes imposed on the sale of beer, wine and liquor collected within
a county is returned to the county Tax Collector. The remaining funds are used to operate the
division and contribute to the operation of the Office of the Secretary of Business Regulation.
Table 6.1 shows that the county received approximately $59,000 from this tax in FY 2015/16,0.02%
of all revenue received by Indian River County. Figure 6.14 shows that, over the last six fiscal years,
alcoholic beverage license tax revenue received by Indian River County fluctuated slightly.
Distribution of Sales and Use Taxes to Counties
According to Florida Statutes, a guaranteed entitlement of $29,915,500 is equally distributed among
Florida's sixty-seven counties, providing each county's general revenue fund with $446,500. Table
6.1 shows that revenue received from the Distribution of Sales and Use Taxes represented 0.19% of
revenues received by Indian River County in FY 2015/16. Uses for this revenue are determined by
the Board of County Commissioners.
• Mobile Home License Tax
An annual license tax is levied on all mobile
homes and park trailers, and on all travel
trailers and fifth -wheel trailers exceeding thirty-
five feet in body length. The license taxes,
ranging from $20 to $80 depending on body
length, are collected in lieu of ad valorem taxes.
The taxes are collected by county tax collectors
and remitted to the Department of Highway
Safety and Motor Vehicles.
From each license, two deductions are made.
The first is a deduction of $1.50 by the
Department of Highway Safety and Motor
Figure 6.15: Mobile Home License Tax
Revenue by FY
$114
$113
$112
$111
$110
$109
$108
$107
$106
$105
$104
10/11 11/12 12/13 13/14 14/15 15/16
■ Re\enue (in thousands)
Source: Indian River County Finance Department
Community
iu
Vehicles, with proceeds deposited into the State
General Revenue Fund. The second is a deduction of $1.00, with proceeds deposited into the Florida
Mobile Home Relocation Trust Fund. The remaining balance is deposited into the License Tax
Collection Trust Fund for distribution to units of local government. A county government is eligible
to receive proceeds from this tax if taxable mobile home units are located in its unincorporated area.
An authorized use of the proceeds is not specified in the current law.
Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 16
Comprehensive Plan Capital Improvements Element
Table 6.1 shows that funds received through the mobile home license tax represented 0.05% of all
revenue received by Indian River County in FY 2015/16. Figure 6.15 shows that, mobile home
license tax revenue received by Indian River County fluctuated between FY 2010/11 and FY
2015/16.
Various Grants
Table 6.1 shows that funds received in the form of state grants represented 4.49% of funds
received by the county in FY 2015/16. Those state grant funds received by the county originated
from the Division of Emergency Management, the Florida Housing Finance Corporation, the
Florida Department of State, the Florida Department of Environmental Protection, the Florida
Department of Transportation, the Florida Department of Revenue, and the Florida Department of
Health.
Federal Sources
Federal funds are either granted directly to local governments or passed through state agencies for
administration and monitoring. Those grants are usually distributed on a competitive basis rather
than by formula allocations, thereby making forecasts of future revenues difficult. For the purpose of
revenue forecasts, those sources will be assumed to remain constant.
During FY 2015/16, the county received approximately $10,679,000 in federal funds. Those funds
represented 4.49% of all funds received by Indian River County in FY 2015/16.
Overall Revenue Sources
As mandated by state statute, the financial resources of the county are categorized according to the
state Chart of Accounts. The categories in the state Chart of Accounts are taxes, licenses and permits,
intergovernmental revenue, charges for services, fines and forfeitures, and miscellaneous revenues.
Table 6.4 identifies the total amount of historic revenue generated from those sources for fiscal years
2010/11 through 2015/16.
Source: Indian River County Comprehensive Annual Financial Report, 2015-16 & Indian River County Finance Department
Figure 6.16 displays the distribution of revenue by the same categories listed in table 6.4 for each of
the last six fiscal years.
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 17
Table 6.4: Indian River County General Revenues By Source
Fiscal Year
Taxes
Licenses &
Licenses
Permits
Intergovernmental
Revenue
Charges for
Services
Fines &
Forfeitures
Miscellaneous
Revenues
2010/2011
$94,718,550
$11,189,393
$30,539,947
$57,408,464
$936,995
$6,243,099
$201,036,448
2011/2012
$90,472,569
$11,486,235
$29,832,306
$57,664,910
$739,275
$6,549,861
$196,745,156
2012/2013
$88,005,422
$12,769,844
$30,800,036
$59,536,566
$778,575
$4,934,481
$196,824,924
2013/2014
$94,585,345
$14,321,389
$30,873,889
$63,414,219
$1,004,374
$4,141,341
$208,340,557
2014/2015
$100,182,672
$18,471,625
$33,624,651
$62,987,961 1
$924,860
$4,548,434
$220,740,203
2015/2016
$109,101,602
$19,872,044
$33,535,027
$62,868,855 1
$1,708,273
$10,591,490
$237,677,291
Source: Indian River County Comprehensive Annual Financial Report, 2015-16 & Indian River County Finance Department
Figure 6.16 displays the distribution of revenue by the same categories listed in table 6.4 for each of
the last six fiscal years.
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 17
Comprehensive Plan Capital Improvements Element
Figure 6.16: Distribution of General Revenues By Category
2011
47.12% 5.57%
15.19%
t
3.11%
0.47% 28.56%
2014
45.40% 6.87%
14.82%
1.99%
0.48% 30.44%
■ Taxes
o Charges for Services
Expenditures
2012
45.98% 5.84%
„ 15.16%
x
3.33% 29.31%
0.38%
2015
45.38% 8.37%
15.23%
2.06% �
0.42% 28.53%
❑ Licenses & Permits
■ Fines & Forfeitures
2013
44.71% 6.49%
2.51
0.40% 30.25%
2016
0
45.90% °
„ 14.11%
1 .w .
0
4.46 /0 26.45%
0.72%
❑ Intergovernmental Revenue
e Miscellaneous Revenues
In the previous sub -section, the various revenue and income sources currently utilized by Indian
River County were reviewed. This sub -section of the Capital Improvements Element identifies how
those monies are allocated to meet the County's needs. Table 6.5 presents the County's overall
general expenditures by category for fiscal years 2010/11 through 2015/16.
Table 6.5: Indian River County General Government Expenditures By Function and by FY
Fiscal Year
2010/11
2011/12
2012/13
2013/14
2014/15
2015/16
General Government
$21,159,341
$22,039,065
$21,965,255
$21,517,147
$23,569,495
$23,028,473
Public Safety
$71,201,677
$69,190,096
$66,908,328
$70,368,651
$74,492,323
$81,251,970
Physical Environment
$45,781,309
$47,143,211
$46,668,122
$49,893,042
$48,474,272
$49,148,815
Transportation
$32,081,560
$32,734,532
$37,687,588
$34,859,058
$29,812,672
$30,991,899
Economic Environment
$2,099,698
$2,021,184
$2,581,401
$1,106,886
$436,320
$424,593
Human Services
$7,625,369
$6,888,883
$6,952,460
$7,178,542
$7,519,756
$7,868,392
Culture/Recreation
$18,165,989
$18,704,674
$14,613,121
$15,178,817
$19,857,345
$24,240,179
Court Related
$5,983,085
$5,860,925
$6,054,822
$6,487,906
$6,677,909
$6,605,682
Debt Service
$6,832,374
$10,486,083
$8,168,704
$5,684,616
$5,446,070
$5,215,007
TOTAL
$220,372,163
$210,930,402
$215,068,653
$211,599,801
$212,274,665
$228,775,010
Source: Indian River County Comprehensive Annual Financial Report, 2015-16
Community Development Department
Adopted December 5, 2017, Ordinance 2017-015
Indian River County
18
Comprehensive Plan Capital Improvements Element
Figure 6.17: General Government Expenditures by Function
2011
33.8c/°
10.0% � 21.7%
3.2%
2.8°ri 1.0%
&6:Y0i4�� ,,6% 95.2 0
2014
33.1 %
10.1% 1 23.50/c
2.7%
T 16.4%
3.1% 7.2%
3.38 /°0.5%
❑ General Govemment
® Transportation
B Culture/ Recreation
2012
32.2%
10 7°/n 21.9%
49%
15.2%
2.7 % 8.7%
3.2039%. 0.9%
2015
34.4%
10.9% 22.4%
2.5% _
13.8%
3.1 % 9.2%
3.477 0.2%
■ Public Safety
■ Economic Environment
n Court Related
2013
31.6%
10.4%- 7 22.1%
3.9%
17.8%
2.9% 6.9%
3.286 0
1.2%
2016
35.5%
10.1% 21.5%
..1
2.3%
~ �! 13.5%
2.9% 10.6%
3.4390/- 0.2%
❑ Physical Environment
i Human Services
o Debt Service
Table 6.5 shows expenditures in nine categories. Depending on the county's activities in any given
fiscal year, the level of expenditures may fluctuate for certain categories. Figure 6.17 displays the
percentage distribution of Indian River County's general expenditures over the last six fiscal years.
General Government
A major classification of services provided by Indian River County, the general government
expenditure category, consists of activities undertaken by the legislative and administrative branches
of the county government. Departments such as the Board of County Commissioners, County
Administrator, Personnel, and Purchasing fall into this category, as do all Constitutional Officers,
except the Sheriff. As shown in table 6.5, $23,028,473 was spent on general government services in
FY 2015/16. Between fiscal years 2010/11 and 2015/16, general government expenditures decreased
by 2.3%. In FY2015/16, general government services represented 10.07% of all county expenses.
Public Safety
The Sheriffs Department, Fire Services, Advanced Life Support, Emergency Management, and the
Medical Examiner fall under the category of Public Safety. As shown in table 6.5, the county, in FY
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 19
Comprehensive Plan Capital Improvements Element
2015/16, spent $81,251,970 for public safety services. Since FY 2010/11, public safety expenditures
have increased by 14.12%. Public safety represented 35.52% of all county expenses in FY 2015/16.
Physical Environment
The physical environment classification encompasses the county's water and waste water utilities, the
Solid Waste Disposal District (SWDD), the Soil and Water Conservation District, and the
Environmentally Sensitive Land Acquisition Fund. Table 6.5 shows that $49,148,815 was spent on
these activities in FY 2015/16. Since FY 2010/11, physical environment expenditures have increased
by 7.36%. Physical environment services represented 21.48% of all county expenses in FY 2015/16.
Transportation
Departments under the transportation category include Road and Bridge, County Engineering,
Secondary Roads Construction, and Traffic Engineering. Those departments are responsible for
designing, constructing, overseeing, and maintaining the county's roads and drainage systems. As
shown in table 6.5, the county spent $30,991,899 on transportation facilities in FY 2015/16. Since FY
2010/11, transportation expenditures have decreased by 3.4%. Transportation expenses represented
13.55% of all county expenses in FY 2015/16.
Economic Environment
Included in the economic environment category are the costs of providing services which develop and
improve the economic condition of the community and its citizens. Up to June 30, 2011, Veteran
Services, the Housing Authority, and the Economic Development Division of the Indian River
County Chamber of Commerce primarily undertook that function. On July 1, 2011, the Housing
Authority was officially separated from the County; consequently, its expenditures are no longer
reported here. Table 6.5 shows that $424,593 was spent on economic environment services in FY
2015/16. Since FY 2010/11, economic environment expenditures have decreased by 79.78%.
Economic environment expenses represented 0.19% of all county expenses in FY 2015/16. Higher
expenses between FY 2010/11 and FY 2013/14 were the result of expenditure of Neighborhood
Stabilization Program Community Development Block Grant funds, one time grants provided to
lessen the negative effects of the economic downturn/recession and housing collapse.
Human Services
Human Services cover the cost of providing services for the care, treatment, and control of human
illness, injury or disabilities, and for the welfare of the community as a whole and its individuals.
The Health Department, Welfare, Medicaid, and Children's Services fall into this category. Table 6.5
shows that the County spent $7,868,392 on human services in FY2015/16. Since FY 2010/11, human
services expenditures have increased by 3.19%. Human Services represented 3.44% of all county
expenses in FY 2015/16.
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 20
Comprehensive Plan Capital Improvements Element
Culture/Recreation
All costs associated with providing and maintaining cultural and recreational facilities and activities
for the benefit of citizens and visitors fit into this category. County libraries, parks, recreation
operations, and the golf course are included here. As shown in table 6.5, the County spent
$24,240,179 on those services in FY 2015/16. Since FY 2010/11, cultural/recreation expenditures
have increased by 33.44%. Culture/recreation expenses represented 10.60% of all County expenses in
FY 2015/16.
Court Related
All costs of operating the judicial branch of Indian River County Government are classified here.
That category includes the County Court, Circuit Court, State Attorney's Office and Public Defender.
As shown in table 6.5, expenditures from that category totaled $6,605,682 in FY 2015/16. Between
fiscal years 2014/15 and 2015/16, Court Related expenditures increased by 1.08%. Court Related
costs represented 2.89% of all county expenses in FY 2015/16.
Debt Service
Debt service consists of interest and payments made by the county on its debt. That figure includes
principal retirement, interest and other miscellaneous debt service. As table 6.5 indicates, total
County debt service expenditures were $5,215,007 in FY 2015/16. Since FY 2010/11, debt service
expenditures have decreased by 23.67%. Debt service expenses represented 2.28% of all County
expenses in FY 2015/16.
Existing Outstanding Debt
At the end of FY 2016/17, Indian River County's outstanding debt, comprised of revenue bonds and
general obligation bonds, stood at $46,747,000. That is shown in table 6.6. Currently, Enterprise
Funds comprise 44.6% of the overall debt (Utility Dept), leaving $25,921,000 in bonds paid from
general governmental funds. In November 2001, Indian River County issued the remaining
$11,000,000 of the $26,000,000 Environmentally Sensitive Land Acquisition general obligation
bonds originally approved by voters in 1992. Also in 2001, the County issued $16,810,000 in Spring
Training Facility Bonds to finance the acquisition and expansion of the Dodgertown spring training
facility (now known as Historic Dodgertown).
In 2004, Indian River County voters approved the issuance of up to an additional $50,000,000 in
Environmentally Sensitive Land Acquisition general obligation bonds. As a result, Indian River
County issued $48,600,000 in Environmentally Sensitive Land Acquisition general obligation bonds
in 2006. While the county refinanced its 1996 Series Water and Sewer Bonds in 2005 and the
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 21
Comprehensive Plan Capital Improvements Element
majority of its 1993 Series A Water and Sewer Bonds in 2009, the County retained a portion of the
1993 Series A Water and Sewer Bonds with a maturity of 2011 because it was more cost efficient
than rolling the entire amount into the 2009 Water and Sewer Bonds. That portion of the water and
sewer bond has since been paid off.
More recently, in 2015 the 2005 Series Water and Sewer Revenue Bonds and the 2006 Series
Environmental Lands Acquisition Bonds were refinanced. Those bonds were refinanced to take
advantage of better interest rates. This has substantially decreased the County's total bond debt.
Table 6.6: Indian River County Existing Long Term Debt
Initial
Amount
Average
Final
Amount
Remaining
Interest
Maturity
Bond Rating
Security Pledge
a,09/30/2017
Rate
Water & Sewer Revenue Bonds:
2015 Series
$7,171,000
$5,206,000
1.65%
2022
N/A
Water & Sewer Revenues
2009 Series
$26,370,000
$15,620,000
3.68%
2024
AA+/AA
Water & Sewer Revenues
Recreation Revenue Bonds
2001 Series Spring
$16,810,000
o
$16,215,000 4.87 /0
2031
AAA/FGIC
State Funds &Tourist Tax
Training Facility
(insured)
Voted G.O. Bonds
Environmental
Lands Acquisition
$20,369,000
$19,706,000
1.66%
2021
N/A
General Obligation
2015 Series
Total Bonds
$46,747,000
Outstanding
Source: Indian River County Budget 2017/18.
Local Policies and Practices
As part of the capital improvements planning process, it is important to do an inventory of current
Indian River County policies and practices that guide the timing, location, expansion, or increase in
capacity of capital facilities. Those policies and practices relate to the county's existing level -of -
service standards, impact fee programs, comprehensive plan, and enterprise fund accounts.
Existing Level -of -Service Standards
Level -of -service (LOS) standards are indicators of the extent or degree of service provided by, or
proposed to be provided by, a facility based on and related to the operational characteristics of the
facility. Level -of -service standards indicate the capacity per unit of demand of each public facility.
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 22
Comprehensive Plan Capital Improvements Element
Level -of -service standards can affect the timing and location of development by guiding development
to areas where facilities may have excess capacity. Indian River County has level -of -service
standards for capital facilities as follows:
➢ Correctional Facilities (Countywide)
• 4.5 beds per 1,000 permanent plus weighted peak seasonal population
➢ Fire/EMS (Countywide, excluding Indian River Shores)
• .089 Stations per 1,000 permanent plus weighted peak seasonal population
➢ Law Enforcement (Unincorporated County)
• 2.09 officers per 1,000 permanent plus weighted peak seasonal population
➢ Libraries (Countywide)
• 580 building square feet per 1,000 permanent plus weighted peak seasonal population
• 3,200 library material items per 1,000 permanent plus weighted peak seasonal population
• 0.7 computers per 1,000 permanent plus weighted peak seasonal population
• 0.2 other library equipment items per 1,000 permanent plus weighted peak seasonal
population
Potable Water (County Service Area)
• 250 gallons per day per equivalent residential unit
➢ Public Buildings (Countywide)
• 1.99 building square feet per capita for permanent plus weighted peak seasonal population
Parks/Recreation (Unincorporated County)
• 6.61 acres per 1,000 permanent plus weighted peak seasonal population
Sanitary Sewer (County Service Area)
• 250 gallons per day per equivalent residential unit
➢ Schools (School Service Area):
• 100 percent of Florida Inventory of School Houses (FISH) capacity for each public school
type (elementary, middle, and high).
➢ Solid Waste (Countywide)
• 2.2 tons per capita per year or 3.67 cubic yards per capita for permanent plus weighted
peak seasonal population per year
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 23
Comprehensive Plan Capital Improvements Element
➢ Stormwater Management
• New drainage systems shall mitigate the impacts of a 25 year/24 hour design rainfall
event
• Minimum road crown elevation for existing roads shall be raised during
resurfacing/rebuilding to the flood elevation resulting from the 2 year/24 hour storm
event on local roads
• The center two lanes of rebuilt roads must be at or above flood levels resulting from a
10 year/24 hour storm event on Arterial and Collector roads
• All drainage basins will meet the following level -of -service standards:
• By 2000 - 2 year/24 hour storm event
• By 2005 - 5 year/24 hour storm event
• By 2010 - 10 year/24 hour storm event
➢ Transportation (Roadways)
• Level -of -Service "D" during peak hour, peak season, and peak direction conditions on
all TRIP grant funded roads as well as all freeway, arterial, and collector roadways,
with the exception of the following two, which will operate at level of service "E"
plus 20%:
• 27`h Ave — South County Line to SR 60
• 43`a Ave - Oslo Road to 16th Street
➢ Transit
For SIS/Florida Intrastate Highway System roadways, level of service "B" is adopted
for rural areas, and level of service "C" is adopted for urban areas.
One-hour headways shall be maintained on all fixed transit routes
Level -of -service standards are discussed in further detail in individual Comprehensive Plan Elements.
Asset-based level of service standards for impact fee calculation purposes are provided in the Impact
Fee Ordinance (Title X).
Capital Improvements Program
A capital improvements program (CIP) is a list of capital expenditures to be incurred each year over a
fixed period of years to meet anticipated capital needs. In Indian River County, the CIP identifies the
projects that the County plans to undertake in the next five years and presents an estimate of the costs
and the resources needed to finance the projects. Revenue sources within the first year of the CIP
reflect current fund balances as well as anticipated annual revenue collection. Within the first three
years of the CIP, projects are funded entirely with "committed" revenue sources. "Committed"
revenue sources are revenue sources that currently exist. Projects in years four and five of the CIP
may be funded partially through "planned" revenue sources. "Planned" revenue sources are sources
available to the County that have not been utilized.
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 24
Comprehensive Plan Capital Improvements Element
The Capital Improvements Element (CIE) itself consolidates the capital improvements needs of all
elements of the Comprehensive Plan into an overall five-year Capital Improvements Schedule. The
overall program lists the needs, costs, timeframes, priorities, and the necessary financial resources to
implement the identified capital improvement projects in the various elements of the plan in the next
five years.
Impact Fees/Capacity Charges
Impact fees are charges to developers for off-site improvements that must be provided by the local
government to serve new development. That financing technique is one strategy that the County uses
to implement the CIE. Currently, the County has nine impact fees in place; those are traffic impact
fees, which became effective in 1986, and eight additional impact fees which became effective in
June of 2005. Those eight impact fees are assessed for the following service delivery categories:
solid waste, public schools, fire/ems, parks and recreation, correctional facilities, law enforcement,
libraries, and public buildings. In 2009, the Board of County Commissioners (BCC) voted to suspend
five of the nine impact fees for a period of six months. Their intent in doing so was to help encourage
development during the economic recession. Since then, the BCC has voted several times to maintain
the suspension of at least three of the impact fees. Most recently, the Board of County
Commissioners completed a review of all impact fees, and on April 22, 2014 adopted a revised
reduced nonresidential impact fee schedule with an effective date of May 5, 2014 and adopted a
revised residential impact fee schedule on October 14, 2014 with an effective date of February 2,
2015. For the new impact fee schedule, the Board of County Commissioners voted to not collect the
correctional facilities, solid waste facilities, and libraries impact fees at this time.
In October 1999, the county's water and sewer impact fees were reclassified as capacity charges. A
capacity charge is a fee charged to the direct beneficiaries of water and sewer improvements in order
to fund the capital cost incurred by the water and wastewater utility to provide capacity to serve new
utility customers.
Enterprise Funds
Enterprise funds are used to account for operations financed and operated in a manner similar to
private businesses, when the intent of the governing body is that the full costs of providing the service
to the general public on a continuing basis be financed or recovered primarily through user charges.
Currently, the County operates its solid waste services, golf course facility, building division services,
and utility services as enterprise funds.
As a tool for affecting the timing and location of development, user charges may be designated to
vary with the quantity and location of the service provided. Thus, charges could be greater for
providing services further from urban areas and less for distances closer to urban areas. In this way,
user charges could affect the economics of development locating further away from urban areas.
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 25
Comprehensive Plan Capital Improvements Element
Analysis
The analysis section of this element assesses the County's historic and projected revenue and
expenditure patterns to determine the County's fiscal ability to provide adequate capital
improvements. Those capital improvements have been identified in other comprehensive plan
elements and are needed to meet the demands of existing and future development.
As part of this analysis, revenue and expenditure projections are identified and analyzed, and a fiscal
assessment of needs (costs) versus projected available revenue is included.
Analysis of the Timing and Location of Capital Improvements
Objectives and policies from the Future Land Use Element, Potable Water Sub -Element, Sanitary
Sewer Sub -Element, Recreation and Open Space Element, Public School Facilities Element, and the
Transportation Element, as well as policies followed by the Sheriff s office and County departments
such as Emergency Management, Corrections, Libraries, and Solid Waste, have the most direct effect
on the timing and location of capital improvements.
Through planning for future improvements to the transportation system, the Transportation Element
directly affects the development potential of property. Also affecting the development potential of
property are the water and sewer connection requirements and the availability of parks, and public
school capacity. Within the Future Land Use Element (FLUE), the assignment of land use density
and intensity, as well as the urban service area regulations, affect the timing and location of capital
improvements.
Consistent with the FLUE and urban service area requirements in the County's comprehensive plan,
the County provides public facilities and services to promote compact development by emphasizing
infill development in urban areas and maximizing the efficiency of existing facilities and services in
underutilized areas. The FLUE also limits urban sprawl and ensures that adequate facilities will be
present to accommodate future growth. Maximizing the use of existing facilities and controlling
urban sprawl will contribute to a cost-effective and efficient service delivery system.
Using the County's official Future Land Use Map and Future Thoroughfare Plan Map, as well as the
County's water and wastewater connection matrix, in planning for future locations of facilities
provides for efficient and orderly expansion of public facilities, provides for efficient growth in
desired areas, discourages growth in undesirable areas, and protects environmentally sensitive lands.
Consistent with that policy, development orders are issued only after a determination is made that
adequate public facilities and services will be available to meet the demand of new development.
Overall, the objectives of the FLUE, Transportation Element, Parks and Recreation Element, Potable
Water Sub -Element, Sanitary Sewer Sub -Element, and the Public School Facilities Element are
furthered by the extension of facilities and services in a logical and efficient manner. That is
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 26
Comprehensive Plan Capital Improvements Element
accomplished by implementing the adopted Capital Improvements Element and its corresponding
Schedule of Capital Improvements. Successful and efficient implementation of those items ensures
that facilities and services will be in place concurrent with future demand.
If a capital improvements project is not included in the adopted Schedule of Capital Improvements
and the improvement is required to maintain adopted level -of -service standards, future development
will be prohibited until the necessary facilities are in place. That, in effect, indirectly controls the
timing and location of future development and, in turn, furthers the implementation of the Future
Land Use Element and Transportation Element objectives.
Appendix A constitutes the County's five year schedule of capital improvements. The purpose of the
CIP is to ensure that improvements to existing facilities and construction of new facilities are
completed as needed. By implementing the five year schedule of capital improvements, the county
will ensure that appropriate areas will be served by needed facilities, thus maintaining adopted levels
of service.
Besides implementing the components of this element, the County coordinates with the St. Johns
River Water Management District (SJRWMD) and the various state agencies, such as the Florida
Department of Transportation, when those agencies program facility or service improvements within
Indian River County. The continuation of that coordination will ensure that the plans of state
agencies and the SJRWMD will be consistent with the Comprehensive Plan and the timing and
location of capital improvements as identified in the CIE.
Forecasted Revenues
In order to develop a financially feasible schedule of capital improvements, projected revenues over
the five-year CIP time period are calculated. Those revenues are then compared to anticipated
expenditures on capital improvements. For the first three years of the plan, only committed and
available revenue sources are utilized. In developing revenue estimates for that process, the County
considers historic revenue trends, current and anticipated economic conditions, population and
growth trends, legislative changes, and any other factors that may impact future revenue streams.
That analysis is far more complex than projecting prior trends into the future. That is evident in the
forecasted revenues shown in this section.
Since the start of the decline of the housing boom and throughout the economic recession that
followed, there was a gradual decrease in most of the County's revenue sources. With the ongoing
economic recovery, forecasts show for all revenue sources except "Other Sources", an increase in
total revenue through FY 2021/22, of 2.5%. The "Other Sources" category included revenue sources
such as grants that can vary year to year.
Many of the revenue sources identified in the CIP have unique characteristics. For example, sales
taxes react differently than gas taxes to similar circumstances. The analysis accounts for such
differences. Because gas taxes are levied on a per gallon basis rather than a price percentage basis
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 27
Comprehensive Plan Capital Improvements Element
like the sales tax, gas taxes do not increase as a result of rising prices the way that sales taxes do.
Further, gas taxes do not typically decline as significantly as sales taxes during economic
slowdowns. For property taxes, impact fees, user fees, interest earnings, and other revenues,
additional behavioral characteristics were considered in forecasting future receipts. All such
forecasts were developed with the use of professionally accepted methodologies. To ensure a
financially balanced CIP (see Appendix A), scheduled expenditures were constrained by projected
revenues
As part of this capital improvements element, the County's general revenues were forecasted for fiscal
years 2017/18 through 2021/22. This section addresses general revenues and earmarked projected
revenues as well as the county's tax base and millage rate projections.
• Overall Forecasted Revenues
Table 6.7 summarizes the County's forecasted revenue for fiscal years 2017/18 through 2021/22.
Those revenues include the County's general governmental funds, enterprise funds, and internal
funds. As table 6.7 shows, general revenue collected by the County is forecast to slightly increase
from fiscal year 2017/18 to fiscal year 2021/22 with revenues from "Other Sources" such as grants
fluctuating.
Table 6.7: Overall General Revenue Projection Summary
FY
2017/18
2018/19
2019/20
2020/21
2021/22
TOTAL
Taxes
$126,431,536
$129,592,000
$132,832,000
$136,153,000
$139,557,000
$664,565,536
Permits, Fees &
$29,879,997
$30,627,000
$31,393,000
$32,178,000
$32,982,000
$157,059,997
Special Assess.
Intergovern-
$22,050,342
$22,602,000
$23,167,000
$23,746,000
$24,340,000
$115,905,342
ment
Charges for
$72,628,674
$74,444,000
$76,305,000
$78,213,000
$80,168,000
$381,758,674
Services
Judgements,
Fines &
$434,490
$445,000
$456,000
$467,000
$479,000
$2,281,490
Forfeitures
Interest &
$6,699,992
$6,867,000
$7,039,000
$7,215,000
$7,395,000
$35,215,992
Misc.
Other Sources
$99,549,159
$90,572,097
$98,350,608
$63,715,949
$47,679,062
$399,866,875
TOTAL
$357,674,190
$355,149,097
$369,542,608
$341,687,949
$332,600,062
$1,756,653,906
Source: Indian River County Office of Management and Budget.
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 28
Comprehensive Plan Capital Improvements Element
Earmarked Projected Revenues
Earmarked revenues are revenues that are restricted in terms of use. Such revenues may be found in
the Transportation Element, Sanitary Sewer Sub -Element, Potable Water Sub -Element, and Solid
Waste Sub -Element.
Table 6.8 provides a summary of earmarked revenue forecasts by applicable comprehensive plan
element for fiscal years 2017/18 through 2021/22. As shown in table 6.8, forecasted transportation
revenues are broken down by their sources. Earmarked forecasted transportation revenues are
expected to increase by 6% over the next five fiscal years, from $26,110,000 in FY 2017/18 to
$27,770,590 in FY 2021/22.
For potable water and sanitary sewer, earmarked revenue is expected to increase by 9.41 % over the
next five fiscal years, from $32,838,616 in FY 2017/18 to $36,249,000 in FY 2021/22. Over the next
five years, earmarked revenue for solid waste is expected to increase by 9.40% from $14,048,177 in
FY 2017/18 to $15,506,000 in FY 2021/22.
Table 6.8: Earmarked Projected Revenue by Comprehensive Plan Element
Transportation
Potable
Local
I cent
Fiscal
Water&
Solid Waste
Year
as
Constitutional
County
Traffic
optional
Interest on
TOS
Sanitary
Gas
Ta,*
Gas Tax
Tax
Impact Fee
sales tax
Gas Tax
Sewer
2017/18
$3,600,000
$1,800,000
$785,000
$2,775,000
$17,100,000
$50,000
$26,110,000
$32,838,616
$14,048,177
2018/19
$3,636,000
$1,818,000
$793,000
$2,775,000
$17,442,000
$50,000
$26,514,000
$33,660,000
$14,399,000
2019/20
$3,672,000
$1,836,000
$801,000
$2,775,000
$17,790,840
$50,000
$26,924,840
$34,502,000
$14,759,000
2020/21
$3,709,000
$1,854,000
$809,000
$2,775,000
$18,146,657
$50,000
$27,343,657
$35,365,000
$15,128,000
2021/22
$3,746,000
$1,873,000
$817,000
$2,775,000
$18,509,590
$50,000
$27,770,590
$36,249,000
$15,506,000
Source: Indian River County Office of Management and Budget.
• Tax Base, Assessment Ratio, Millage Rate
Table 6.9 summarizes the county's tax base forecasts which are categorized by fund through FY
2021/22. Overall, the countywide ad valorem tax base is the same as the general fund category
identified in table 6.9.
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 29
Comprehensive Plan Capital Improvements Element
Table 6.9: Indian River County Tax Base and Millage Projections
Fiscal
General Fund
M.S.T.U.
Emergency Services District
Environmental Land
Acquisition
Year
Tax Base
Millage
Tax Base
Millage
Tax Base
Millage
Tax Base
Millage
2017/18
$16,301,511,097
3.4604
$8,986,139,414
1.0733
$13,355,896,117
2.3655
$16,301,511,097
0.2955
2018/19
$16,953,571,541
3.4604
$9,345,584,991
1.0733
$13,890,131,962
2.3655
$16,953,571,541
0.2837
2019/20
$17,631,714,403
3.4604
$9,719,408,391
1.0733
$14,445,737,240
2.3655
$17,631,714,403
0.2723
2020/21
$18,336,982,979
3.4604
$10,108,184,727
1.0733
$15,023,566,730
2.3655
$18,336,982,979
0.2614
2021/22
$19,070,462,298
3.4604
$10,512,512,116
1.0733
$15,624,509,399
2.3655
$19,070,462,298
0.1757
Source: Indian River County Office of Management and Budget.
As shown in table 6.9, the county has a Municipal Service Taxing Unit (MSTU) and an emergency
services district, each with a separate millage.
Changes to the Capital Improvements Program
County revenue for "Permits, Fees & Special Assessments", "Judgements, Fines & Forfeitures", and
"Interest & Misc." are expected to increase through Fiscal Year 2021/22 above what was previously
forecasted in the prior year's Capital Improvements Program. County revenue for
"Intergovernmental", "Charges for Services", and "Other Sources" are expected to increase through
Fiscal Year 2021/22, at the same rate as previously forecasted in the prior year's Capital
Improvements Program, however, the starting FY 2017/18 amount for each of these three categories
is less than previously forecasted. With respect to the "Intergovernmental" funds, the lower amount
for FY 2017/18 is due to a reduction in grant funds.
With this year's update, some projects have had their timeframes extended and some have had their
funding sources changed as priorities have shifted, and projects previously underfunded have been
designated to receive additional projected funding from sources that have become available. This
includes projected increased revenue from assessments and user fees, gas taxes, various impact fees,
and developer funded construction projects due to projected increased development activity and
continually improving market conditions. While some project time frames have been extended, none
of the extensions will impact development project concurrency reservations.
With respect to transportation projects, available roadway capacity has recently increased because
concurrency certificates for some development projects with vested trips have expired. These trips are
now reflected as available in the County's concurrency management system.
By extending the timeframe of transportation projects, the County can utilize its limited resources to
complete priority concurrency related projects within the overall capital improvements program. In
effect, the County needs to delay some projects so that other projects will remain fundable and so that
additional priority projects maybe funded. By funding necessary projects and other priority projects,
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 30
Comprehensive Plan Capital Improvements Element
and by extending the time frames for other projects, the County is maintaining a financially feasible
capital improvements element.
Priority Transportation Capital Improvements Program
The Priority Transportation Capital Improvements Program is a list of transportation projects for
which a specific start date and a specific completion date are listed. As allowed by state law, the
County considers the additional capacity to be produced by those roadway improvement projects as
being available now for concurrency purposes. As such, a development project impacting a deficient
link can proceed despite the deficient link, where a roadway improvement project for the deficient
link will be under construction no later than three years after issuance of the first building permit for
the development project.
In 2010, because of lower demand and/or a slower increase in demand on area roadways from the
depressed housing market and the pending expiration of concurrency certificates for previously
approved developments, it was determined that the Priority Transportation Capital Improvements
Program (PTCIP) was no longer needed, and was removed from the CIE. Given the increase in
available road capacity from expired projects and moderate pace of development, the PTCIP has not
been re -introduced at this time.
Needs Assessment'
Based on public facility requirements identified in the other comprehensive plan elements, this needs
assessment identifies the capital improvements required to provide sufficient infrastructure to meet
proposed levels of service for existing and new development. For purposes of the CIE, a capital
improvement is a substantial facility (land, building or major equipment) that costs at least $100,000
and may be paid for in phases.
Table 6.10 identifies capital improvement needs through fiscal year 2021/22 for conservation &
aquifer recharge, emergency services, general services, law enforcement & corrections, recreation
and open space, stormwater management, sanitary sewer and potable water, solid waste,
transportation, and public schools. Appendix A provides a detailed list of projects associated with
each of the comprehensive plan elements as well as those projects associated with individual
department capital improvements programs. Not included in Appendix A are projects associated with
the Public School Facilities Element. Those projects are found in Appendix C. Detailed capital
improvement schedules, which list each improvement project, are provided in each applicable
Comprehensive Plan Element or within individual master plans for the respective governmental
service.
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 31
Comprehensive Plan Capital Improvements Element
Table 6.10: Future Capital Improvement Expenditures for Indian River County &
Indian River Coun School District
Element or Category
2017/18
2018/19
2019/20
2010/21
2021/22
Total
Conservation & Aquifer
Recharge
$1,700,000
$1,625,000
$625,000
$325,000
$175,000
$4,450,000
Emergency Services
$4,509,600
$4,673,635
$8,410,000
$1,310,000
$2,470,000
$21,373,235
General Services
$11,102,000
$2,025,000
$875,000
$575,000
$475,000
$15,052,000
Law Enforcement & Corrections
$170,000
$140,000
$3,300,000
$100,000
$1,500,000
$5,210,000
Recreation & Open Space
$1,902,296
$1,180,302
$691,317
$2,459,196
$575,000
$6,808,111
Sanitary Sewer & Potable Water
$10,748,931
$11,210,000
$12,019,000
$7,350,000
$5,650,000
$46,977,931
Solid Waste
$2,252,500
$5,052,500
$o
$6,600,000
$8,000,000
$21,905,000
Stormwater Management
$8,626,649
$2,450,000
$6,125,000
$2,600,000
$2,465,000
$22,266,649
Transportation
$39,470,809
$45,016,945
$46,505,311
$23,751,229
$16,440,884
$171,185,178
Total
$80,482,785
$73,373,382
$78,550,628
$45,070,425
$37,750,884
$315,228,104
Public School Facilities*
$11,154,118
$11,614,135
$625,000
$325,000
$175,000
$4,450,000
*The School District of Indian River County has the fiscal responsibility for capital improvement expenditures for public school
facilities.
Figure 6.18 graphically displays the forecasted capital improvements expenditures for the County
during the next five fiscal years. As indicated, the sum of the total projected costs for each of the
elements for the five year period is $315,228,104.
Some public facilities, such as public education and health systems, are provided countywide, but are
not the fiscal responsibility of the County. The County, however, is required by state statutes to
provide some funds to the Indian River County Health Department (IRCHD). Consistent with state
law, the Secretary of the Florida Department of Health appoints the administrator of the IRCHD with
the concurrence of the Board of County Commissioners. The IRCHD maintains its financial records,
and prepares its own financial report separate from the county.
In the Public School Facilities Element of the County's comprehensive plan, there is an analysis and
description of public schools. Based on general locational criteria for public schools, it is assumed
that any new facilities which may be constructed in the County by 2021/22 will be located within
existing infrastructure service areas or designated expansion areas. Therefore, those systems may be
considered to be adequately served by appropriate infrastructure.
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 32
Comprehensive Plan Capital Improvements Element
Figure 6.18:
$50,000,000
Future Capital Improvement Expenditures
$40,000,000
$30,000,000
$20,000,000
$10,000,000
I,
$0
FY 2017/18
FY 2018/19 FY 2019/20
FY 2020/21 FY 2021/22
■Conservation & Aquifer Recharge
aEmergency Services
oGeneral Services/Facilities Mgmnt
■Law Enforcement & Corrections
i3Recreation & Open Space
■Sanitary Sewer & Potable Water
■Solid Waste
oStormwater Management
aTransportation
Fiscal Assessment
This section examines the County's ability to fund the capital improvements listed in table 6. 10, with
the exception of public school facilities, and assesses whether sufficient revenue will be available
within the existing budget framework utilized by the County to fund the needed improvements at the
time that those improvements will be required. This assessment process consists of forecasting future
revenue receipts and comparing those receipts to anticipated expenditures. With this process, it is
possible to quantify annual revenue surpluses and shortfalls, providing a basis for examining
opportunities for financing needed capital improvements. The expenditure estimates include
operating costs.
For the public school facilities listed in table 6. 10, the School District of Indian River County is
responsible for funding the capital improvements. The School District's adopted "Summary of
Capital Improvements Program" (Appendix C) and "Summary of Estimated Revenue" (Appendix D)
provide a detailed review of the financial feasibility of the School District's Five Year Capital Plan.
Proiected Expenditures
Table 6.11 shows the County's projected expenditures for fiscal years 2017/18 through 2020/21. By
fiscal year 2021/22, the County is forecasted to have annual expenditures totaling $332,600,062. In
FY 2021/22, the category projected to have the largest expenditures is the Public Safety category.
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 33
_Comprehensive Plan Capital Improvements Element
For the five-year period beginning in fiscal year 2017/18 and ending in fiscal year 2021/22, the
County's expenditures are forecast to decrease by 7.01 %.
Table 6.11: Indian River County Overall General Expenditures Projection Summary
FY
2017/18
2018/19
2019/20
2020/21
2021/22
General Gov't. Services
$57,710,348
$50,769,000
$50,838,000
$51,787,000
$52,967,000
Public Safety
$98,136,363
$93,667,635
$102,785,000
$94,762,000
$99,656,000
Physical Environment
$77,074,453
$75,671,500
$74,936,000
$74,085,000
$73,663,000
Transportation
$51,093,482
$67,596,945
$69,650,311
$47,475,229
$40,757,884
Economic Environment
$459,863
$454,000
$465,000
$477,000
$489,000
Human Services
$9,238,113
$9,194,000
$9,424,000
$9,660,000
$9,902,000
Culture/Recreation
$21,650,111
$18,311,302
$18,250,317
$20,457,196
$19,023,000
Debt Service
$5,539,408
$5,290,715
$5,289,980
$5,293,524
$1,093,178
Other
$36,772,049
$34,194,000
$37,904,000
$37,691,000
$35,049,000
TOTAL
$357,674,190
$355,149,097
$369,542,608
$341,687,949
$332,600,062
Source: Indian River County Office of Management and Budget.
Earmarked Projected Expenditures
Table 6.12 identifies the projected expenditures for the water, sewer, and solid waste enterprise funds
for fiscal years 2017/18 through 2021/22. Those expenditures include operating expenses and other
expenses for each year.
According to law, all revenues from capacity charges must be spent on infrastructure improvements
that benefit the payer of the capacity charge. Therefore, capacity charge revenue and expenditure
amounts increase and decrease with development. For that reason, forecasting capacity charge
revenues and expenditures is difficult. That system, however, ensures that new development will not
reduce levels of service below County minimums.
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 34
Comprehensive Plan Capital Improvements Element
Table 6.12: Projected Expenses for Water, Sewer, and Solid Waste
Fiscal Year
Potable Water & Sanitary Sewer
Solid Waste
2017/18
$43,587,547
$16,300,677
2018/19
$44,870,000
$19,451,500
2019/20
$46,521,000
$14,759,000
2020/21
$42,715,000
$21,728,000
2021/22
$41,899,000
$23,506,000
Source: Indian River County Office of Management and Budget.
In FY 2021/22, the forecast expenses for potable water and sanitary sewer services are expected to be
$41,899,000. That is a decrease of 3.87% from the FY 2017/18 forecast expenses of $43,587,547.
Table 6.12 shows that, in FY 2021/22, the projected expenses for solid waste services are expected to
be $23,506,000. That is an increase of 44.20% from the 2017/18 projected figure of $16,300,677.
Operating Cost Projections
Table 6.13 provides forecasts of overall operating costs for the County for fiscal years 2017/18
through 2021 /22. In fiscal year 2021/22, the County is forecast to incur approximately $262,015,178
in operating costs. Based on the figures shown in table 6.13, the county's operating costs are forecast
to increase 8.51% between 2017/18 and 2021/22.
Table 6.13: Indian River Countv Overall Operating Cost Praiections
Fiscal Year
Total Operating Costs
2017/18
$241,477,408
2018/19
$247,581,715
2019/20
$253,637,980
2020/21
$259,851,524
2021/22
$262,015,178
Source: Indian River County Office of Management and Budget
Projected Debt Capacity
Debt Financing is one way that the county has provided for its capital facility needs. The primary
rationale for providing capital facilities through indebtedness is that it spreads the cost of a facility
over its useful life and thus is paid for by those who will use the facility.
Table 6.14 identifies the amount of revenue that the County can raise by issuing revenue bonds.
Those bonds can be issued without a public vote. That table identifies the County's bonding capacity
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 35
Comprehensive Plan Capital Improvements Element
for 10, 20, and 30 years. As table 6.14 indicates, the County's available bonding capacity for a 10
year issue is $221,400,000, while its bonding capacity for a 30 year issue is $487,300,000.
Table 6.14: Indian River County Estimated bility to Raise Bonds Without A Public Vote
Pledge Sources
Ten Years
(Bond Interest Rate @
1.85%)
Twenty Years
(Bond Interest Rate @
2.50%)
Thirty Years
(Bond Interest Rate @
2.70%
Half Cent Sales Tax
$81,800,000
$143,300,000
$188,300,000
Gas Taxes
$57,500,000
$99,000,000
$114,400,000
Tourist Tax
$16,800,000
$28,900,000
$37,800,000
County Revenue Program
First Guaranteed
Entitlement
$1,900,000
$3,200,000
$4,200,000
County Revenue Program
Second Guaranteed
Entitlement
$3,900,000
$6,600,000
$8,700,000
Sub -Total
$161,900,000
$281,000,000
$353,400,000
Possible Pledge Sources
Franchise Fees
$40,700,000
$70,000,000
$91,500,000
Road Impact Fees
$18,800,000
$32,400,000
$42,400,000
Sub -Total
$59,500,000
$102,400,000
$133,900,000
TOTAL
$221,400,000
$383,400,000
$487,300,000
*Rates are comparable term AAA rated municipal bond yields as of 9/5/2017.
Source: Indian River County Office of Management and Budget.
Debt Service Obligations
In table 6.15, the County's debt service obligations for current and anticipated bond issues are
summarized. Debt service is payment of principal and interest on obligations resulting from the
issuance of bonds. As table 6.15 indicates, the County's major anticipated outstanding debts are for
water and sewer revenue bonds, environmentally sensitive land acquisition bonds, and spring training
facility revenue bonds.
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 36
Comprehensive Plan Capital Improvements Element
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 37
Table 6.15 Indian River County
Bond Schedule
FY Ending
Water & Sewer Revenue
Refunding Bonds
Environmentally
Sensitive Land
Acquisition
Water & Sewer Revenue
Relianding Bonds
Spring Training Facility
Revenue Bonds
2009 Series 3.68%
$26,370,000
2015 Series 1.66%
$20,369,000
2015 Series 1.65%
$7,170,000
2001 Series 4.87%
$16,810,0 0
Interest
$881,000
$332,813
$102,267
$344,050
Principal
$2,000,000
$343,000
$992,000
$520,000
Total
$2,881,000
$675,813
$1,094,267
$864,050
2017
Balance
$15,620,000
$19,706,000
$5,206,000
$6,215,000
Interest
$781,000
$327,120
$85,899
$316,750
Principal
$2,100,000
$4,053,000
$1,007,000
$550,000
Total
$2,881,000
$4,380,120
$1,092,899
$866,750
2018
Balance
$13,520,000
$15,653,000
$4,199,000
$5,665,000
Interest
$676,000
$259,840
$69,284
$287,875
Principal
$2,205,000
$4,158,000
$1,025,000
$585,000
Total
$2,881,000
$4,417,840
$1,094,284
$872,875
2019
Balance
$11,315,000
$11,495,000
$3,174,000
$5,080,000
Interest
$565,750
$190,817
$52,371
$257,163
Principal
$2,315,000
$4,227,000
$1,042,000
$615,000
Total
$2,880,750
$4,417,817
$1,094,371
$872,163
2020
Balance
$9,000,000
$7,268,000
$2,132,000
$4,465,000
Interest
$450,000
$120,649
$35,178
$224,875
Principal
$2,430,000
$4,298,000
$1,058,000
$650,000
Total
$2,880,000
$4,418,649
$1,093,178
$874,875
2021
Balance
$6,570,000
$2,970,000
$1,074,000
$3,815,000
Interest
$328,500
$49,302
$17,721
$190,750
Princi al
$2,550,000
$2,970,000
$1,074,000
$305,000
Total
$2,878,500
$3,019,302
$1,091,721
$495,750
2022
Balance
$4,020,000
$0
$0
$3,510,000
Interest
$201,000
$175,500
Principal
$2,680,000
$320,000
Total
$2,881,000
$495,500
2023
Balance
$1,340,000
$3,190,000
Interest
$67,000
$159,500
Princi al
$1,340,000
$340,000
Total
$1,407,000
$499,500
2024
Balance
$0
$2,850,000
Interest
$142,500
Principal
$355,000
Total
$497,500
2025
Balance
$2,495,000
Interest
$124,750
2026 1
Principal
1
1 $375,000
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 37
Comprehensive Plan Capital Improvements Element
Jource: Inman Klver l:ounty Unice of Management and Budget.
Fiscal Assessment Summary
This section provides an analysis of the County's revenues and expenditures for its capital
improvement needs for the five-year period beginning in FY 2017/18 and ending in FY 2021/22.
While Appendix A details all of the capital improvement projects for the next five fiscal years for
each individual comprehensive plan element by cost, timeframe, and revenue source(s), Table 6.7
provides general revenue projections for the County through fiscal year 2021/22. As shown in Table
6.7, the County will generate $1,756,803,906 in revenues from general funds, enterprise funds, and
internal funds from fiscal year 2017/18 to fiscal year 2021/22. Sources of those funds include sales
taxes, property taxes, grants, impact fees, and other revenues. The funding needed for the capital
improvements listed within Appendix A will come from that $1,756,803,906.
Overall, the County will have enough revenue to cover the costs associated with the five year capital
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 38
Table 6.15 Indian River CountyBond
Schedule
FY Ending
Water & Sewer Revenue
Refunding Bonds
Environmentally
Sensitive Land
Acquisition
Water & Sewer Revenue
Refunding Bonds
Spring Training Facility
Revenue Bonds
2009 Series 3.68%
$26,370,000
2015 Series 1.66%
$20,369,000
2015 Series 1.65%
$7,170,000
2001 Series 4.87%
$16,810,000
Total
$499,750
Balance
$2,120,000
Interest
$106,000
Principal
$390,000
Total
$496,000
2027
Balance
$1,730,000
Interest
$86,500
Principal
$410,000
Total
$496,500
2028
Balance
$1,320,000
Interest
$66,000
Principal
$430,000
Total
$496,000
2029
Balance
$890,000
Interest
$44,500
Principal
$455,000
Total
$499,500
2030
Balance
$435,000
Interest
$21,750
Principal
$435,000
Total
$456,750
2031
Balance
$0
Jource: Inman Klver l:ounty Unice of Management and Budget.
Fiscal Assessment Summary
This section provides an analysis of the County's revenues and expenditures for its capital
improvement needs for the five-year period beginning in FY 2017/18 and ending in FY 2021/22.
While Appendix A details all of the capital improvement projects for the next five fiscal years for
each individual comprehensive plan element by cost, timeframe, and revenue source(s), Table 6.7
provides general revenue projections for the County through fiscal year 2021/22. As shown in Table
6.7, the County will generate $1,756,803,906 in revenues from general funds, enterprise funds, and
internal funds from fiscal year 2017/18 to fiscal year 2021/22. Sources of those funds include sales
taxes, property taxes, grants, impact fees, and other revenues. The funding needed for the capital
improvements listed within Appendix A will come from that $1,756,803,906.
Overall, the County will have enough revenue to cover the costs associated with the five year capital
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 38
Comprehensive Plan Capital Improvements Element
improvements program. For all projects contained within the County's Capital Improvements project
list, the total estimated cost is $311,688,104 for the next five fiscal years. This is 17.74% of the
overall general fund revenues for the same time period.
Concurrency Management Plan
To ensure that level -of -service standards are maintained, it is necessary to have a system in place
that provides the criteria for measuring facility capacity, assessing development demand on
applicable facilities, and monitoring service levels for applicable facilities. That system will set the
parameters for issuing development orders consistent with level -of -service standards.
While this concurrency management plan sets policies and establishes a process, the specific
application of this system is through the County's land development regulations. As per state
requirements, those regulations define the details of the concurrency management system and
establish its administrative requirements.
The major purpose of the concurrency management system is to detail the specifics of implementing
the County's level -of -service standards. For that reason, the concurrency management system must
apply to all development activity in the County. The system must then identify the applicable
standards for each facility, the geographic scope of each facility, and the method of monitoring
facility capacity changes. Most importantly, this system must specify when facilities are considered
available.
Project Applicability
All development orders issued by the County must comply with the concurrency management plan
and meet level -of -service standards. Development orders are County approvals for construction
and/or land development activity. Specifically, development orders consist of the following:
comprehensive plan amendments, rezonings, site plan approvals, preliminary plat approvals,
development of regional impact (DRI) approvals, planned development preliminary approvals, and
building permit approvals for single-family homes located in subdivisions which were approved after
February 13, 1990, the original adoption date of the county's comprehensive plan.
Within Indian River County, the impact from the construction of a single family home on an existing
subdivision platted lot may constitute a de minimus impact on public facilities and thus be exempt
from the concurrency requirement. Indian River County applies the single family de minimus
allowance to single family building permits in subdivisions platted before February 13, 1990.
Service Standards
Level -of -service standards for concurrency related facilities are established in this plan for the
following facilities: sanitary sewer, potable water, solid waste, stormwater management, recreation,
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 39
Comprehensive Plan Capital Improvements Element
public schools, and transportation. Those are explained in detail in the applicable comprehensive
plan elements.
For each facility, level -of -service is a measure of the relationship between demand for the service and
the capacity of the facility. Capacity, however, is measured differently for each type of facility.
Table 6.16 identifies both the capacity and demand measures for each public facility. Those
measures are addressed in detail, and existing capacities are identified in the applicable
Comprehensive Plan Elements.
Table 6.16: Service Level Measures for Concurrency Related Facilities
Public Facility Category
Specific Facility
Capacity Measure
Demand Measure
Geographic Scope
Transportation
p
Roadwa y
Volume of cars
Peak Season/Peak
Affected Roadways
accommodated over time
Direction/Peak Hour Trips
Sanitary Sewer
Treatment Plant
Treatment design capacity
Generation Rate (GPD)
Service Area
Potable Water
Treatment Plant
TGP»"ent design capacity
Generation Rate (GPD)
Service Area
Solid Waste
Landfill
Volume in active cell (cubic
Generation Rate (tons per
Entire County
yards)
capita per year)
Recreation
Parks
Acres of park land
Acres of parks per
Entire County
thousand population
Stonnwater Management
Drainage
Volume of water
Volume of stormwater
Basin
conveyances
outfalling for design storm
Education*
Public Schools (K-
Number of students
Enrolled Students/ Future
Service Area
12)
accommodated over time
Student Generation I
-L,tmnea to participating Schools ownea and operated by the Indian Kiver bounty Nchool District
Concurrency requires that each facility within the geographic scope of a proposed project's impact
area have sufficient capacity to accommodate the project's demand. If that capacity is not available,
the project cannot be approved. The principal function of the concurrency management system then
is to provide a mechanism whereby demand and capacity measures can be compared on a project by
project basis.
Table 6.16 provides the criteria for establishing a demand to capacity comparison for a proposed
project. While most of the characteristics are self-explanatory, one needs clarification; that is the
geographic scope for the traffic public facility category. For concurrency purposes, affected
roadways are those roadways impacted by a project's traffic. Regardless of size, all projects impact
the roadway on which the project fronts. In addition, other roadways further removed from the
project may be impacted. For concurrency purposes, two lane roadways which are assigned 8 or
more peak hour/peak season/peak direction project trips and four or more lane roadways that are
assigned 15 or more peak hour/peak season/peak direction project trips are considered impacted
roadways.
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 40
Comprehensive Plan Capital Improvements Element
For transportation concurrency related facilities, level -of -service standards are applied to all impacted
roadways. Those level -of -service standards range from A to F and are associated with peak
hour/peak season/peak direction trips.
Demand
Demand is an important component of the concurrency management system. Essentially, demand is a
measure of facility use. When compared to facility capacity, demand can indicate the level -of -service
for the facility.
As depicted in Table 6.16, demand can be measured quantitatively for each public facility category.
While the demand function for each facility consists of applying a rate to the number of facility users,
estimation of total demand is more complex. For concurrency management purposes, demand can be
divided into three types: existing, committed, and projected. Each must be considered separately for
purposes of concurrency management.
Existing Demand
Existing demand is simply the current level of use for a facility. For a roadway, it is the number of
peak hour/peak season/peak direction trips; for a school, it is the number of full-time enrolled
students; for water and wastewater treatment plants, it is the existing flow volume measured in
gallons per day. Those figures are included within applicable plan elements.
Existing demand then reflects the use of a facility by the current population. When compared to
capacity, existing demand can show if the facility has unused capacity or if it is functioning over
capacity.
Existing demand, however, is not static. As population increases and dwelling units come on-line,
existing demand increases. Those increases in existing demand can be identified through facility use
measurements. For example, regular traffic counts done on roads or treatment plant flow records are
examples of facility use measurements indicating existing demand levels. As existing demand levels
for facilities are updated, committed demand levels must be reduced if projects representing
committed demand have come on-line.
Committed Demand
Committed demand is a measure of the impact that approved development projects with reserved
capacity will have on facilities. When added to existing demand for a facility, the committed demand
for that facility will produce a more accurate estimate of unused capacity. That estimate of unused
capacity represents the amount of capacity that can realistically be allocated to new projects.
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 41
Comprehensive Plan Capital Improvements Element
Committed demand must be determined by identifying all projects for which capacity has been
reserved through issuance of initial concurrency certificates which are still valid. Then the specific
facilities that will be impacted by those projects with reserved capacities must be determined; those
facilities will be roadways and the landfill, and they may be treatment plants, drainage conveyances,
and recreation facilities. Finally, the total demand on each facility attributable to committed demand
will be determined.
Applicable elements of the plan identify the rates to be applied to each project to determine facility
demand. Traffic volumes, for example, can be derived by applying a trip rate to the size of the
project. Sanitary sewer and potable water both have rates of 250 gallons per day per equivalent
residential unit. Other public facility rates are discussed fully in their applicable Comprehensive Plan
Element.
Like existing demand, committed demand must be determined on a facility by facility basis. For
example, both existing demand and committed demand must be determined for each major roadway,
each school, each treatment plant, each major drainage conveyance, and the active cell in the landfill.
Also, like existing demand, committed demand estimates must be modified as projects are
completed; committed demand estimates must also be modified as new development orders are
approved and old development orders are terminated.
Proiected Demand
The third type of demand is projected demand. This consists of two types. One is non-
committed/non-reserved, single-family lot demand for all subdivisions platted after February 13,
1990, while the other is new project demand.
Non-committed/non-reserved single-family lot projected demand relates to the facility impacts
associated with construction on single-family lots in subdivisions platted after February 13, 1990 and
construction on single-family unplatted lots and acreage. Since that type of construction will impact
facilities, the demand anticipated from that type of activity must be considered in facility expansion
plans. For that reason, it is necessary to maintain an accurate inventory of unbuilt, platted lots and
consider the impacts of construction on those lots.
The second type of projected demand is new project demand. For each new project, demand
estimates must be made on a facility by facility basis. Only if sufficient available capacity exists for
each facility to be impacted can the project be approved and a development order issued. Upon
issuance of a development order, the estimated impacts on each facility would be considered as
committed demand.
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 42
Comprehensive Plan Capital Improvements Element
Availability of Capacity
Facility capacity can be assessed two different ways. First, facility capacity can be determined by
facilities that are existing and available; examples would be existing treatment plants and existing
roadways with a set number of lanes. The second manner for assessing facility capacity is to consider
both existing, in -the -ground facilities as well as facility expansions or new facilities which are
programmed but not yet existing.
As part of the concurrency review process, the capacity of existing, in -the -ground facilities will be
considered in all cases. Programmed facilities will be considered in assessing capacity for each
public facility category when the following conditions are met:
5- For sanitary sewer, potable water, solid waste and drainage facilities:
1. A development order or permit is issued subject to the condition that, at the time of the
issuance of a certificate of occupancy or its functional equivalent, the necessary facilities
and services are in place and available to serve the new development; or
2. At the time the development order or permit is issued, the necessary facilities and services
are guaranteed in an enforceable development agreement to be in place and available to
serve new development at the time of the issuance of a certificate of occupancy or its
functional equivalent.
➢ For parks and recreation facilities:
1. At the time the development order or permit is issued, the necessary facilities and
services are in place or under actual construction; or
2. A development order or permit is issued subject to the condition that, at the time of the
issuance of a certificate of occupancy or its functional equivalent, the acreage for the
necessary facilities and services to serve the new development is dedicated or acquired by
the local government, or funds in the amount of the developer's fair share are committed;
and
A development order or permit is issued subject to a condition that the
necessary facilities and services needed to serve the new development are
in place or under actual construction not more than one year after issuance of a
certificate of occupancy or its functional equivalent; or
b. At the time the development order or permit is issued, the necessary facilities
and services are the subject of a binding executed agreement which requires the
necessary facilities and services to serve the new development to be in place or
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 43
Comprehensive Plan Capital Improvements Element
under actual construction not more than one year after issuance of a certificate
of occupancy or its functional equivalent; or
c. At the time the development order or permit is issued, the necessary facilities
and services are guaranteed in an enforceable development agreement, to be in
place or under actual construction not more than one year after issuance of a
certificate of occupancy or its functional equivalent.
Y Transportation supply (capacity). Transportation supply shall be determined on a segment by
segment basis. For concurrency purposes, all segments on the county's thoroughfare plan shall
be considered. Capacity for segments will be based either on FDOT's generalized capacity
tables or individual segment capacity studies approved by the public works director pursuant
to the criteria specified in Chapter 952, Traffic. Transportation supply for each segment is:
1. The segment's existing peak hour, peak season, peak direction capacity; or
2. The segment's new roadway capacity if facility expansion for the segment is proposed and
if.
a. At the time a development order or permit is issued, the necessary facilities and
services are in place or under construction; or
b. A development order or permit is issued subject to a condition that the facility
expansion needed to serve the new development is included in the county's adopted
five-year schedule of capital improvements and is scheduled to be in place or under
actual construction not more than three years after issuance of the project's first
building permit or its functional equivalent. The schedule of capital improvements
may recognize and include transportation projects included in the first three years of
the adopted Florida Department of Transportation five year work program. In order
to apply this provision to a facility expansion project, the Capital Improvements
Element must include the following policies:
i. The estimated date of commencement of actual construction and the
estimated date of project completion.
ii. A provision that a plan amendment is required to eliminate, defer, or delay
construction of any road or mass transit facility or service which is needed
to maintain the adopted level of service standard and which is listed in the
five-year schedule of capital improvements (for Indian River County, this
is included in Policy 1.2 of this Element); or
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 44
Comprehensive Plan Capital Improvements Element
3. The segment's new roadway capacity if, at the time a development order or permit is
issued, the facility is the subject of a binding executed agreement which requires the
facility to be in place or under actual construction no more than three years after the
issuance of the project's first building permit or its functional equivalent; or
4. The segment's new roadway capacity if, at the time a development order or permit is
issued, the facility is guaranteed in an enforceable development agreement, to be in place
or under actual construction not more than three years after issuance of a building permit
or its functional equivalent.
5. The segment's new roadway capacity if facility expansion for the segment is the subject
of a proportionate fair -share agreement. In such case, the segment capacity increase
reflected in the proportionate fair share agreement shall be available only to the party or
parties to the proportionate fair share agreement.
➢ For school facilities:
A residential development order or permit shall be issued only if the needed capacity for
the particular service area is available in one or more contiguous service areas.
Regulation
No development order shall be issued for any project where the project's demand in conjunction with
existing demand and committed demand will exceed the capacity of a facility at the service level
established in this plan. Level -of -service analysis will be undertaken during the review of each
project for which development order approval is required.
Monitoring System
To effectively implement the concurrency requirement, it is necessary to maintain an estimate of
available capacity for each public facility subject to level -of -service requirements. By maintaining an
accurate and current available capacity estimate for each facility, projected demand from
development applications can be compared to the available capacity for the facility to determine if the
project can be approved. The purpose of the monitoring program is to maintain a current estimate of
available capacity for each facility.
With the exception of public schools, the monitoring system portion of the concurrency management
plan is maintained by the county's planning division. Effective July 1, 2008, the School District
initiated and now maintains the monitoring system portion of the concurrency management plan for
public schools. Using a network computer system and database management software, records were
developed and are maintained for each specific facility.
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 45
Comprehensive Plan Capital Improvements Element
Based upon information in the specific comprehensive plan elements, total capacity figures for each
applicable facility are maintained in database files established for each public facility category.
Capacity figures are modified as facilities are expanded or as criteria specified in the availability of
capacity section are met, thereby allowing a programmed expansion to be considered for capacity
determination purposes. Through contact with other county departments, planning staff are able to
modify capacity estimates as soon as facility characteristics are changed.
Table 6.17 depicts the general structure of the monitoring system database file for each public facility
category. That table shows that available capacity for each specific facility is a function of total
capacity less existing demand and less committed demand. The demand section of this concurrency
management plan identifies the methodology for assessing demand.
Table 6.17: Monitoring S stem Design
Public
Specific
Total Capacity
Existing Demand
Committed Demand
Available Capacity
Facility
Facilities
Category
Peak season/ peak
Annual count (average)
Volume estimated from
Traffic
Roadways
direction/ peak hour
(peak season/peak
approved Development
(Total Capacity) - (Existing
(LOS D)
direction/peak hour)
Orders (DO)
Demand) - (Committed Demand)
Sanitary
Treatment
Design flows
Existing flows
Volume estimated from
(Total Capacity) - (Existing
Sewer
Plants
approved DO's
Demand) - (Committed Demand)
Potable Water
Treatment
Design flows
Existing flows
Volume estimated from
(Total Capacity) - (Existing
Plants
approved DO's
Demand) - (Committed Demand)
Solid Waste
Landfill
Active cell design
Active cell volume used
Volume estimated from
(Total Capacity) - (Existing
capacity
approved DO's
Demand) - (Committed Demand)
(Acres per thousand
(Acres per thousand
Recreation
Parks
Park Acreage
population) X (existing
population) X (projected
(Total Capacity) - (Existing
population)
population for approved
Demand) - (Committed Demand)
DO's)
Drainage
Drainage
Volume
Existing flows
Volume of stormwater
allowed to outfall for
(Total Capacity) - (Existing
conveyances
approved DO's
Demand) - (Committed Demand)
Public
Schools(K-
Permanent Student
Annual Enrollment
Students estimated from
approved residential
(Total Capacity) - (Existing
Education
I2)
Stations (FISH)
Count (FTE)
Development Orders)
Demand) - (Committed Demand)
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 46
Comprehensive Plan Capital Improvements Element
To implement the monitoring system, the following actions shown in table 6.18 will be necessary.
Table 6.18: Monitoring System
Tasks
Action
Responsible Department
Timing
Do quarterly traffic counts for thoroughfare plan roads to determine existing demand
Engineering
Annually
Compile quarterly ridership statistics for all fixed routes
MPO
Annually
Identify existing flows for each water and sewer treatment plant
Utilities
Annually
Estimate Landfill (active cell) volume used
Utilities
Annually
Estimate population and apply park standard to determine park existing demand
Planning
Annually
Estimate existing flows for drainage conveyances
Engineering
Annually
Enter data received from other departments into computer
Planning
Ongoing
Do annual student counts (FTE) for public schools to determine existing demand
School District
Annually
Add estimated demand for new projects to committed demand total upon issuance of DO
Planning
Ongoing
Maintain records of units/projects receiving a certificate of occupancy, maintain demand
estimates from those units/projects, subtract estimated demand for those units/projects for
committed demand once existing demand is updated
Planning
Ongoing
Applicability
The concurrency management plan monitoring system has applicability to more than just level -of -
service measurement. It also provides the basis for assessing facility expansion needs and therefore
capital improvements programming. By maintaining an accurate and up-to-date estimate of available
capacity, the need for facility expansion can be recognized before all capacity is used. By
incorporating the monitoring system into the capital improvements programming process, capital
budgets can be prepared based on reliable information and valid estimates of need.
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 47
Comprehensive Plan Capital Improvements Element
Goal, Objectives and Policies
Goal
It is the goal of Indian River County to provide needed capital improvements through the use of
sound fiscal decision making.
Objectives and Policies
Objective 1: Construction of Capital Facilities
By 2022, the county will have completed those capital improvements schedule projects that replace
obsolete or worn-out facilities, eliminate existing deficiencies or accommodate desired future growth.
Policy 1.1: The county shall maintain a five-year capital improvement program and pursuant to
Section 163.3177(3)(b) F.S. evaluate and update that program every year to reflect existing and
future public facility needs of the county. This capital improvement program will ensure that the plan
is financially feasible and that the adopted level -of -service standards are achieved and maintained.
Policy 1.2: The county and the School District shall undertake only those capital improvements
included within this element's adopted capital improvements program. Pursuant to Section
163.3177(3)(b) F.S., the Capital Improvements Element will be reviewed every year. If any facility
identified in the Schedule of Capital Improvements is delayed or deferred in construction, or is
eliminated from the capital improvements program, and this delay, deferal, or elimination will cause
the level -of -service to deteriorate below the adopted minimum level of service standard for the
facility, a comprehensive plan amendment will be required to adjust the Schedule of Capital
Improvements. The annual update of the capital improvement element shall be done with a single
public hearing before the Board of County Commissioners and a copy of the ordinance amending the
Capital Improvements Element shall be transmitted to DEO.
Policy 1.3: The county shall evaluate and prioritize its capital improvement projects based on
following criteria. These criteria are ranked in order of importance.
➢ Preservation of the health and safety of the public by eliminating public hazards;
➢ Compliance with all mandates and prior commitments;
➢ Elimination of existing deficiencies;
➢ Maintenance of adopted level -of -service standards;
➢ Provision of infrastructure concurrent with the impact of new development;
➢ Protection of prior infrastructure investments;
➢ Consistency with the county plan and plans of other agencies;
➢ Accommodation of new development and redevelopment facility demands;
➢ Consistency with plans of state agencies and water management districts that provide
public facilities within the local government's jurisdiction;
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 48
Comprehensive Plan Capital Improvements Element
➢ Promotion of compact development by discouraging growth outside of urban service
areas;
➢ Demonstration of linkages between projected growth and facility location;
➢ Utilization of the economies of scale and timing of other improvements;
➢ Reduction of operating costs;
➢ Adjustment for unseen opportunities, situations, and disasters.
Policy 1.4: The county shall implement the policies of the Potable Water, Sanitary Sewer, and Solid
Waste sub -elements of the Comprehensive Plan. Since these are enterprise account funded elements,
capital expenditures identified in these elements shall be funded principally from revenues derived
from the applicable systems.
Policy 1_5: The county shall prioritize and implement the programs identified in the Transportation,
Recreation and Open Space, Stormwater Management, Conservation, and Future Land Use Elements
of the Comprehensive Plan.
Policy 1.6: The county shall not eliminate or reallocate budgeted appropriations for road
improvement projects required to meet the adopted level -of -service standards unless the applicable
projects will be constructed by other means and remain concurrent with the county's Schedule of
Capital Improvements.
Policy 1.7: The county shall continue to allocate funds for the replacement and the renewal of
infrastructure in an amount which will minimize the operating costs of the infrastructure and
maximize the life of the infrastructure.
Policy 1.8: The county shall manage its long-term general obligation debt in such a manner that the
ratio of the debt service millage to the countywide operating millage does not exceed 20%.
Policy 1.9: The county hereby defines a capital improvement as an improvement with a cost that
exceeds $100,000.
Policy 1.10: The Schedule of Capital Improvements shall contain a mix of capital expenditures,
including projects to eliminate existing deficiencies, to upgrade and replace existing facilities, and to
construct new facilities.
Policy 1.11: The county shall maintain a procedure in its annual budget review requiring each county
department to include in its annual budget request applicable expenditures as identified in the capital
improvements program of the appropriate Comprehensive Plan Element as well as department's
capital improvements.
Policy 1.12: The county hereby adopts the 2017 — 2018 through 2021 - 2022 Indian River County
School District Five -Year Facilities Work Plan. The Indian River County School District Five -Year
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 49
Comprehensive Plan Capital Improvements Element
Facilities Work Plan will be evaluated and updated annually to reflect existing and future public
school facility needs of the county. This will ensure that the Indian River County School District
Five -Year Facilities Work Plan is financially feasible and that the adopted level -of -service standard
for public schools is achieved and maintained.
Obiective 2: Development in Coastal High Hazard Areas
Through 2030, development in coastal high hazard areas will not increase beyond the density or
intensity levels indicated on the current Future Land Use Map.
Policy 2.1: The coastal high hazard area is defined as the area of the county designated as evacuation
zones for a category one hurricane.
Policy 2.2: The county shall not increase land use density and intensity, in the coastal high hazard
area, beyond that reflected in the county's current Future Land Use Map.
Polio: The county shall make appropriations for infrastructure in coastal high hazard areas only
to maintain the adopted level -of -service standards.
Policy 2.4: The county shall ensure that the replacement of infrastructure in the coastal high hazard
area will be limited to maintaining the adopted level -of -service standards.
Policy 2.5: The county shall require that all developments and all single-family units in coastal high
hazard areas fully pay the cost for required infrastructure improvements through impact fees, capacity
charges, developer dedications, assessments, and contributions.
Polio The county shall not use public funds to subsidize increased density or intensity of urban
development in coastal high hazard areas; however, public beach, shoreline access, resource
restoration, or similar projects may be constructed.
Obiective 3: Maintenance of Established Level -of -Service Standards
Through 2030, adopted levels -of -service will be maintained for all concurrency facilities.
Policy 3.1: The county hereby adopts the concurrency management system as described within this
element. The county shall maintain Land Development Regulation (LDR) Chapter 910,
Concurrency Management System, which implements the plan's concurrency management system. In
accordance with the concurrency management system of this plan and LDR Ch. 910, the county will
not approve any development project where the impacts of such a project would lower the existing
level -of -service on any facility below that facility's adopted minimum level -of -service standard.
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 50
Comprehensive Plan Capital Improvements Element
Policy 3.2: The county shall approve development only in accordance with the utility connection
matrix identified in the Sanitary Sewer and Potable Water Sub -Elements.
Policy 3.3: The county shall, concurrent with the impact of new development, provide the
infrastructure necessary to maintain the levels -of -service identified in the various elements of the
Comprehensive Plan. Where development is proposed and is consistent with all applicable
regulations but one or more public facilities is/are operating at an inadequate service level, the
applicant may at his expense make facility improvements to increase facility capacity when such
improvements are consistent with county plans and receive county approval.
Policy 3.4: The county shall make land use decisions based on the planned availability of facilities to
maintain adopted level -of -service standards.
Policy 3.5: The county hereby adopts Concurrency Management level -of -service standards for public
facilities that are established in the other Comprehensive Plan Elements and which are stated below:
➢ Stormwater Management:
The county hereby adopts the following level -of -service standard for all new drainage systems within
the unincorporated county:
➢ New development requiring major site plan approval or subdivision platting shall
construct a complete drainage system to mitigate the impacts of a 25 year/24 hour
design rainfall event using the soil conservation service type 2 modified rainfall
curves.
➢ Post development runoff for any drainage basin shall not exceed pre -development
runoff unless a maximum discharge rate has been adopted and the discharge does not
exceed that rate. If a maximum discharge rate has not been adopted for a basin, post
development discharge may not exceed pre -development discharge.
By 2022, all existing roadways in the county shall be improved to meet the following level -of -service
standards:
➢ Minimum road crown elevation for existing roads shall be raised during
resurfacing/rebuilding to the flood elevation resulting from the 2 year/24 hour storm
event on local streets.
➢ The center two lanes of rebuilt roads must be at or above flood levels resulting from a
10 year 24 hour storm event on Arterial and Collector roads.
➢ All drainage basins will meet the following level of service standard:
10-Year/24 Hour Storm Event
The county hereby adopts the following water quality level -of -service standard:
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 51
Comprehensive Plan Capital Improvements Element
➢ As a minimum, retention of the first one inch of rainfall is required prior to offsite
discharge. An additional 50% treatment is required for all direct discharge into the
Sebastian River and into the Indian River Lagoon due to its designation as an
outstanding Florida water, as required by state law.
➢ Potable Water
The following level -of -service standard is adopted for the county's potable water facilities, and shall
be utilized for determining the availability of facility capacity and demand generated by a
development:
➢ Countywide level -of -service standard of 250 gallons per day per equivalent residential
unit.
➢ Solid Waste
The following level -of -service standard is adopted for solid waste facilities in the county, and shall be
used as the basis for determining the availability of facility capacity and demand generated by a
development:
➢ Countywide level -of -service standard of 2.2 tons or 3.67 cubic yards per capita for
permanent plus weighted peak seasonal population per year.
Sanitary Sewer
The following level -of -service standard is adopted for the county's sanitary sewer facilities, and shall
be utilized for determining the availability of facility capacity and demand generated by a
development:
➢ Countywide level -of -service standard of 250 gallons per day per equivalent residential
unit with a peak monthly flow factor of 1.25.
➢ Recreation & Open Space
The county adopts the following recreation level -of -service standard:
➢ County wide level -of -service standard of 6.61 recreation acres/1,000 permanent plus
weighted peak seasonal population.
➢ Transportation
The county adopts traffic circulation level -of -service standards as follows:
➢ Level -of -Service "D" during peak hour, peak season, peak direction conditions, on all
TRIP grant funded roads as well as all freeway, arterial, and collector roadways, with
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 52
Comprehensive Plan Capital Improvements Element
the exception of the following two, which will operate at level of service "E" plus
20%.
• 27th Ave — South County Line to SR 60
• 43rd Ave — Oslo Road to 16th Street
For SIS/Florida Intrastate Highway System roadways, level of service "B" is adopted for rural areas,
and level of service "C" is adopted for urban areas.
Policy 3.6: The county hereby adopts level -of -service standards for selected public facilities as
follows:
➢ Correctional Facilities
The county adopts the following correctional facilities level -of -service standard:
➢ County wide level -of -service standard of 4.5 beds/1,000 permanent plus weighted
peak seasonal population
➢ Fire/EMS
The county adopts the following Fire/EMS level -of -service standard:
➢ County wide (excluding Indian River Shores) level -of -service standard of .089
Stations per 1,000 permanent plus weighted peak seasonal population
➢ Law Enforcement
The county adopts the following Law Enforcement level -of -service standard:
➢ Unincorporated County level -of -service standard of 2.09 officers per 1,000 permanent
plus weighted peak seasonal population
Libraries
The county adopts the following Libraries level -of -service standards:
➢ County wide level -of -service standard of 580 building square feet per 1,000
permanent plus weighted peak seasonal population
➢ County wide level -of -service standard of 3,200 library material items per 1,000
permanent plus weighted peak seasonal population
➢ County wide level -of -service standard of 0.7 computers per 1,000 permanent plus
weighted peak seasonal population
➢ County wide level -of -service standard of 0.2 other library equipment items per 1,000
permanent plus weighted peak seasonal population
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 53
Comprehensive Plan Capital Improvements Element
➢ Public Buildings
The county adopts the following Public Buildings level -of -service standard:
➢ County wide level -of -service standard of 1.99 building square feet per capita for
permanent plus weighted peak seasonal population.
➢ Schools
The county adopts the following Schools level -of -service standard:
Schools (School Service Areas):
➢ 100 percent of Florida Inventory of School Houses (FISH) capacity for each public school
type (elementary, middle, and high).
➢ Transit
The County adopts the following transit level -of -service standard:
➢ One-hour headways shall be maintained on all fixed transit routes.
Objective 4: Future Development's Share of Capital Costs
Through 2030, new developments will bear a proportionate share of the cost required to maintain
adopted level -of -service standards.
Policy 4.1: The county shall use impact fees, capacity charges, assessments, developer dedications
and contributions, to pay for infrastructure improvements and services needed to satisfy future needs
while maintaining adopted level -of -service standards.
Policy 4.2: The county shall conduct research to identify new sources of revenue for funding capital
improvement projects.
Objective 5: Local Government's Ability to Provide Required Services and Facilities
Through 2030, the county will ensure that it is able to fund and provide required services and
facilities.
Policy 5.1: The county shall not approve land use amendment requests unless those requests are
consistent with the concurrency management system requirements of this element.
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 54
Comprehensive Plan Capital Improvements Element
Policy 5.2: In the event that the planned capacity of public facilities is insufficient to serve all
applicants for development orders, the county shall schedule capital improvements to serve
developments in the following order of priority:
➢ Single-family units in existing platted subdivisions or on existing legal, buildable parcels
➢ Affordable housing projects
➢ New development orders permitting redevelopment
➢ New development orders permitting new developments where the applicant funds the
infrastructure expansion in exchange for future reimbursement
➢ New development orders permitting new developments without developer participation
Policy 5.3: The county shall extend facilities and services to serve areas only within the existing
Urban Service Area or as allowed by Policy 5.7 of the Potable Water Sub -Element and Policy 5.8 of
the Sanitary Sewer Sub -Element of the Comprehensive Plan.
Policy 5.4: The county shall coordinate with other local, state, and federal agencies as well as private
entities to create an efficient capital improvements schedule that provides the following general
benefits while minimizing the financial burden of providing facilities and services:
➢ Reduction of overall capital and operating expenditures by the development of multi -use
facilities;
➢ More efficient land use patterns and phasing;
➢ Reduction of overlapping, duplicating, and administrative procedures;
➢ Implementation of adopted physical, social, and economic goals and policies in a least -cost
manner;
➢ Better coordination of public capital investment with private capital expenditures.
Policy 5.5: The county shall continue utilizing enterprise funds for the provision of Sanitary Sewer,
Potable Water, and Solid Waste facilities. The debt for enterprise funds is to be paid by user fees,
capacity charges, and other appropriate sources.
Policy 5.6: The county shall finance the capital cost of non -enterprise fund supported public facilities
(e.g., roads, stormwater management, and parks) from current revenue, bond issues, impact fees,
capacity charges, assessments, and other appropriate sources.
Policy 5.7: The county shall use general obligation bonds and other sources to raise the funding
required to provide those public facilities that cannot be constructed with user fees, revenue bonds,
impact fees, capacity charges, or other dedicated revenue sources.
Policy 5.8: Developments, which require public facility infrastructure improvements that will be
financed by county debt, shall have their development orders conditioned on the issuance of the
county debt or the substitution of a comparable amount of non -debt revenue.
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 55
Comprehensive Plan Capital Improvements Element
Policy 5.9: Pursuant to state law, the Schedule of Capital Improvements may be adjusted by
ordinance and not deemed to be an amendment to the Comprehensive Plan when the amendment
relates to corrections, updates, or modifications concerning costs, revenue sources, acceptance of
facilities pursuant to dedications which are consistent with the Comprehensive Plan, or the date of
construction of any facility except transportation facilities enumerated in the Schedule of Capital
Improvements. For transportation facilities, a delay in construction of a facility which causes the
level -of -service of that facility to deteriorate below the adopted minimum level -of -service standard
for the roadway will require a comprehensive plan amendment.
Policy 5.10: The county shall ensure that all capital improvements identified in the various elements
of the Comprehensive Plan are completed according to schedule. The only acceptable delays will be
those which are subject to one of the following:
Projects providing capacity equal to, or greater than, the delayed project are accelerated
within or added to the Schedule of Capital Improvements;
➢ Modification of development orders issued conditionally or subject to the concurrent
availability of public facility capacity provided by the delayed project. Such modification
shall restrict the allowable amount and schedule of development to that which can be served
by the capacity of public facilities according to the revised schedule; or
➢ Amendment of the plan to reduce the adopted standard for the level -of -service for public
facilities until the fiscal year in which the delayed project is scheduled to be completed.
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 56
Comprehensive Plan Capital Improvements Element
Implementation, Evaluation, and Monitoring
Implementation
An important part of any plan is its implementation. Implementation involves execution of the plan's
policies. It involves taking actions and achieving results.
For the Capital Improvements Element, implementation involves various activities. While some of
these actions will be ongoing, others are activities that will be taken by certain points in time. For
each policy in this element, table 6.20 identifies the type of action required, the responsible entity for
taking the action, the timing, and whether or not the policy necessitates a capital expenditure.
To implement the Capital Improvements Element, several different types of actions must be taken.
These include: development of mechanisms for funding new facilities, adoption of land development
regulations and ordinances, execution of interlocal agreements, coordination, and preparation of
studies and evaluation and monitoring reports.
Overall, the Capital Improvements Element implementation responsibility will rest with the Office of
Management and Budget. Besides its responsibilities as identified in table 6.1 S, the planning
department has the additional responsibility of ensuring that other entities discharge their
responsibilities. This will entail notifying other applicable departments of capital expenditures to be
included in their budgets, notifying other departments and groups of actions that must be taken, and
assisting other departments and agencies in their plan implementation responsibilities.
As part of the Capital Improvements Element, the county has developed a Concurrency Management
Plan, which ensures the maintenance of the adopted level -of -service standards. Through the
Concurrency Management Plan, the county will measure facility capacity, assess development
demand, and maintain a Capital Improvements Program which ensures that the level -of -service
standards are maintained.
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 57
Comprehensive Plan Capital Improvements Element
Table 6.19: Capital Improvement Element Implementation Matrix
Policy
Type of Action
Responsibility
Timing
Capital Expenditure
1.1
Maintain the CIP
OMB/PD
Ongoing
No
1.2
Follow the CIP
PD
Ongoing
No
1.3
Prioritize capital improvement projects
OMB/PD/SD
Ongoing
No
1.4
Implement recommendations
Appropriate County
Ongoing
Yes
Departments/SD
1.5
Prioritize and implement programs
Appropriate County
Ongoing
Yes
Departments/SD
1.6
Maintain previous commitments
BCC/PWD/SD
Ongoing
No
1.7
Replacement and renewal of infrastructure
Appropriate County
Ongoing
No
Departments/SD
1.8
Budget Management
OMB/SD
Ongoing
No
1.9
Define capital improvement
PD/OMB
Ongoing
No
1.10
Capital Budget Management
OMB/SD
Ongoing
No
1.11
Capital Improvements Management
OMB/SD
Ongoing
No
2.1
Define costal high hazard area
DCA
Ongoing
No
2.2
density and intensity levels of current FLU
PD
Ongoing
No
Maintain
P
2.3
Budget management
Appropriate County
Ongoing
Yes
Departments
2.4
Maintain LOS standards
Appropriate County
Ongoing
Yes
Departments
2.5
Funding mechanisms
BCC/Private Developers
Ongoing
No
2.6
Infrastructure replacement strategy
Appropriate County
Ongoing
No
Departments
3.1
Maintain concurrency management system
PD
Ongoing
No
3.2
Follow connection matrix of Comprehensive Plan Sub-
Appropriate County
Ongoing
g g
No
Elements
Departments
3.3
Maintain adopted LOS standards
PD
Ongoing
No
3.4
Land use decisions
BCC
Ongoing
No
BCC/SD/Appropriate
Ongoing
No
3.5
Adopt LOS standards
County Departments
4.1
Impose regulations
Appropriate County
Departments
Ongoing
Yes
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 58
Comprehensive Plan Capital Improvements Element
Table 6.19: Capital Improvement Element Implementation Matrix
Policy
Type of Action
Responsibility
Timing
Capital Expenditure
4.2
Conduct research
OMB/PD
Ongoing
No
4.3
Work with municipalities
BCC/SD/Other Local
Ongoing
No
Governments in IRC
5.1
Approve land use changes only if infrastructure can
BCC
Ongoing
No
support land use change
5.2
Prioritize capital improvements
BCC/SD/Appropriate
Ongoing
No
County Departments
5.3
Extension of facilities and services
BCC/Appropriate County
Ongoing
No
Departments
Appropriate County
5.4
Create an efficient capital improvements schedule
Departments/Other
Ongoing
No
Government Agencies
5.5
Utilize enterprise funds
OMB
Ongoing
No
5.6
Finance non -enterprise fund supported projects
OMB
Ongoing
No
5.7
Fund the construction of public facilities
OMB/SD
Ongoing
Yes
5.8
Permitting Requirements
BCC/Appropriate County
Ongoing
No
Departments
5.9
Amending the Schedule of Capital Improvements
BCC/OMB/PD/SD
Ongoing
No
5.10
Complete the Schedule of Capital Improvements
BCC/SD/Appropriate
2022
No
County Departments
5.11
Adopt a Priority Transportation Capital Improvements
BCC/PWD/MPO
Ongoing
No
Schedule
BCC = Board of County Commissioners DCA = Department of Community Affairs
FDOT = Florida Department of Transportation MPO = Metropolitan Planning Organization
OMB = Office of Management and Budget PD = Planning Department
PWD = Public Works Department SD = School District
Evaluation and Monitoring Procedures
To be effective, a plan must not only provide a means for implementation; it must also provide a
mechanism for assessing the plan's effectiveness. Generally, a plan's effectiveness can be judged by
the degree to which the plan's objectives have been met. Since objectives are structured, as much as
possible, to be measurable and to have specific timeframes, the plan's objectives are the benchmarks
used as a basis to evaluate the plan.
Table 6.20 identifies each of the objectives of the Capital Improvements Element. It also identifies
the measures to be used to evaluate progress in achieving these objectives. Most of these measures
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 59
Comprehensive Plan Capital Improvements Element
are quantitative, such as adopting land development requirements, which ensure the maintenance of
the level -of -service standards, adopting a capacity monitoring system and others. Besides the
measures, table 6.20 also identifies timeframes associated with meeting the objectives.
The Planning Department staff will be responsible for monitoring and evaluating the Capital
Improvement Element. This will involve collection of data and compilation of information regarding
facility capacity, expansion, and new development permitted. This will be done on a regular basis.
As part of the county's Concurrency Management System, the Planning Department will continually
monitor the facility capacity to ensure that level -of -service standards will be maintained.
Table 6.20: Capital Improve ents Element Evaluation Matrix
Objective
Measure
Timeframe
1
Existing deficiencies in county services and/or obsolete or worn-out facilities
2022
2
Land use density and intensity in Coastal High Hazard Area
2030
3
Level -of -service provided for county services
2030
4
Existence of appropriate Land Development Regulations
2030
5
Completion of the Schedule of Capital Improvements
2030
While monitoring will occur on a continual basis, formal evaluation of the Capital Improvements
Element will occur annually. The formal evaluation and appraisal of the entire Comprehensive Plan
will occur every ten years (dependent upon the schedule adopted by the Florida Department of
Community Affairs). Besides assessing progress, the evaluation and appraisal process will also be
used to determine whether the Capital Improvements Element objectives should be modified or
expanded based on revisions to state statutes and changing conditions not identified and addressed as
part of the annual CIE update. In this way, the monitoring and evaluation of the Capital
Improvements Element will not only provide a means of determining the degree of success of the
plan's implementation; it will also provide a mechanism for evaluating needed changes to the plan
element not otherwise addressed in the yearly update of the Capital Improvements Element.
As discussed in the above paragraphs, the evaluation and monitoring procedures identified for the
Capital Improvements Element are basically the same for the entire Comprehensive Plan. These
procedures have been used in the past to prepare the county's Evaluation and Appraisal Report and
will be used by the county in subsequent Evaluation and Appraisal Reports.
The monitoring and evaluation of this plan is critical to ensure that the policies are effective in
achieving the plan's goals and objectives. Each individual element of the plan contains provisions
and measures to be used in the review of the element. Each element contains an Implementation and
Evaluation Matrix and monitoring procedures, which are currently being used to prepare the current
Evaluation and Appraisal Report and will be used to prepare future Evaluation and Appraisal Reports.
Community Development Department Indian River County
Adopted December 5, 2017, Ordinance 2017-015 60
Comprehensive Plan Capital Improvements Element
In addition, a great portion of the plan monitoring will be in conjunction with the concurrency
management system which is designed to ensure that approved level -of -service standards are
maintained and that sufficient capacity exists in the various services and facilities. Other evaluation
of the plan or plan elements is likely to occur in the day to day application of the mandated
regulations, which will result in plan amendments.
The formal Evaluation and Appraisal Report required by law is currently providing and in subsequent
versions will provide a complete review of the plan and be conducted in compliance with the public
participation procedures adopted for the development of this plan.
As part of the monitoring system, all appropriate baseline data is currently being updated and will be
updated. Besides assessing progress, the evaluation and appraisal process is and will also be used to
determine whether the objectives should be modified or expanded. In this way the monitoring and
evaluation of the Comprehensive Plan Elements not only provides a means of determining the degree
of success of the plan's implementation; it also provides a mechanism for evaluating needed changes
to the plan element.
FACommunity Development\Comprehensive Plan Text Amendments\CIE\2017\ADOPTED VERSION\2017 Capital Improvements Element -
Clean Version for Ordinance.doc
Community Development Department Indian River County 61
Adopted December 5, 2017, Ordinance 2017-015
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W
Comprehensive Plan
INDIAN RIVER COUNTY SCHOOL DISTRICT
Witching Improvements/Renovations DisMctwide 1 $50,0001 S1
Capital Improvements Element
2017 - 2018 Work Plan
Sol Sol $1.150,000
Locations I BEACHLAND ELEMENTARY. CITRUS ELEMENTARY. DODGERTOWN ELEMENTARY. OSLO MIDDLE, PELICAN ISLAND ELEMENTAR`
ROSEWOOD ELEMENTARY SEBASTIAN RIVER MIDDLE, SEBASTIAN RIVER SENIOR HIGH
Total: $6,199,4231 $8.009,9591 $9,240,2231 $9,949,1281 $11.200,8381 (44,599,571
Local 1.50 Mill Expenditure For Maintenance, Repair and Renovation
Anticipated expenditures expected from local funding sources over the years covered by the current work plan.
Item
2017-2018
Actual Budget
2018.2019
Projected
2019-2020
Projected
2020-2021
Projected
2021-2022
Projected
Td
Remaining Maint and Repair from 1 .5 Mills
$5.893.393
$7703929
$8.934.193
59 643.098
510.894.808
$43.069.421
Maintenance/Repair Salaries
$3.500.000
53.500.000
$3.500.000
53.500.000
S3.500.000
$17.500.000
School Bus Purchases
S1.050.000
$1050.000
S1,D50,000
S1.050.000
51.050.000
$5.250,000
Other Vehicle Purchases
so
5200.000
$100.000
5200.000
so
$500,000
Capital Outlay Equipment
50
So
S0
s0
s0
s0
Rent/Lease Payments
so
$0
so
50
$0
s0
COP Debt Service
510.066.250
S10 066 000
$10.071.000
S10064,250
$10065,500
$50.333.000
Rent/Lease Relocatables
$600.000
S4W000
$400.000
$400.000
$400.000
$2.200.000
Environmental Problems
s0
$0
so
SO
s0
s0
s.1011.14 Debt Service
s0
so
so
so
50
s0
Special Facilities Construction Account
s0
so
s0
s0
s0
s0
Premiums for Property Casualty Insurance - 1011.71
(4a,b)
s0
$0
$0
50
so
so
Qualified School Construdion Bonds IOSCB)
$1,300,298
$1.304,854
$1.304,854
$1.304.854
$1,304,854
$6.519,714
Qualified Zone Academy Bonds (OZAB)
s0
$0
$0
$0
so
so
Distnctwide Technology
so
s0
s0
so
$500.000
$500.000
Sale Charter School Capital Outlay
$1.883.949
51.883-949
$1,883.949
51.883.949
51.883.949
$9.419.745
Impact Fees "RESTRICTED FUNDS FOR FUTURE
CAPACITY PRODUCING PROJECT DUE TO
GROWTH"
$1.100.000
$0
SO
50
$0
$1.100,000
Local Expenditure Totals:
$25,393,890
$26,108,732
$27,243,996
$28,046,151
$29,599,111
5136,391,880
Revenue
1.50 Mill Revenue Source
Schedule of Estimated Capital Outlay Revenue from each currently approved source which is estimated to be available for expenditures on the protects included
in the tentative district facilities work program. All amounts are NET alter considering carryover balances, interest earned, new COP's, 1011.14 and 1011.15
loans. etc Districts cannot use 1 5 -Mill funds for salaries except for those explicitly associated with maintenancetrepair prgects (1011.71 (5), F S.)
Page 4 of 16
Community Development Department
Adopted December 5, 2017, Ordinance 2017-015
10/11/2017 8'41'52 AM
Page D-2
Comprehensive Plan
INDIAN RIVER COUNTY SCHOOL DISTRICT
Capital Improvements Element
2017 - 2018 Work Plan
Item
Fund
2017-2018
2010-2019
2019-2020
2020-2021
2021-2022
Total
-
Actual Value
Projected
Projected
Projected
Projected
(1)Non-exempt property
360
$17.678.299.914
$19.072.800.000
$20,063.500.000
$21.113.200.000
$22.095.800.000
$100,023AM.e14
assessed valuation
(2) The Millege projected for
360
1.50
1 50
1 50
1.50
1.50
$30.410
discretionary capital outlay per
s.1011.71
$118,923
$118,923
$118,923
$118.923
$118.923
$594,615
(3) Full value of the 1.50 -Mill
$29.699.544
$32.041.968
S33706690
$35.470.176
$37.120.944
$168 039.512
discretionary capital outlay per
s.1011 71
(4) Value of the portion of the 1.50
370
$25,456.762
$27.464.544
$28.891.440
$30 403009
$31,817.952
$144,033,aae
-Mill ACTUALLY levied
-
(5) Difference of lines (3) and 14)
$4,242,792
54.577.424
54.815.240
$5,067,160
55.302 992
S24005,616
PECO Revenue Source
The figure in the row designated "PECO Mai ntena nee" will be subtracted from funds available for new construction because PECO maintenance dollars cannot
be used for new construction
ItemI Fund ( 2017- 2018 I 2018 - 2019 I 2019-2020 I 2020-2021 I 2021 .2022 ( Total
Actual Budget Projected Projected Projected Projected
PECO New Construction 340 $ $0 $0 So $0 $0
PECO Maintenance Expenditures $306.030 $306.030 1 $306.030 S306.030 5306.030 $1.530,150
5306.030 $30&0301 $306,0301 $306.0301 S306.0301 51.530,150
CO & DS Revenue Source
Revenue from Capital Outlay and Debt Service funds
Item
Fund
2111-2018
2018 - 2019
2011-2010
2020 - 2021
2021 -201
Total
Actual Budget
Projected
Projected
Projected
Projected
DS Cash Flow-through
7cla."s-.61tributed
360
S112.841
$112.841
$112,841
5112.841
$112.841
$564.205
uted
DS Interest on
360
$6,082
$6.092
$6.082
$6-092
36.082
$30.410
CO
$118,923
$118,923
$118,923
$118.923
$118.923
$594,615
Fair Share Revenue Source
All legally binding commitments for proportionate fair -share mitigation for impacts on public school facilities must be included in the 5 -year district work program
Nothing reported for this section
Sales Surtax Referendum
Specific Information about any referendum for a 1 -cent or % cent surtax referendum during the previous year
Did the school district hold a surtax referendum during the past Oscal year 2016 - 20177
Page 5 0116
Community Development Department
Adopted December 5, 2017, Ordinance 2017-015
No
10/11/2017 8'41'52 AM
Page D-3
Comprehensive Plan
INDIAN RIVER COUNTY SCHOOL DISTRICT
Additional Revenue Source
Any additional revenue sources
Capital Improvements Element
2017 - 2018 Work Plan
Rem 20117 - 2018 2018 - 2019 I Actual VeleProjected IProjected 209 - 2020 �Projectedl --1-26211 Projected
r Total
DrMonric f,—a c 1 r 1 1All 5 F S Ina to I tAll thlI
Page 6 of 16
Community Development Department
Adopted December 5, 2017, Ordinance 2017-015
10/112017 8'.41 52 ALI
Page D-4
District Bonds - Voted local bond
referendum proceeds per s.9. Art VII
State Constitution
s0
so
So
so
$0
$0
Proceeds from Special Act Bonds
$o
$0
se
$0
$0
so
Estimated Revenue from CO 8 DS Bond
Sale
$0
$0
So
$0
$0
$0
Proceeds from Voted Capital
Improvements millage
So
s0
s0
s0
so
s0
Other Revenue for Other Capital Projects
544.507
511 038
511 038
Sit 098
$11038
SBe,e61i
Transfer from General Fund
51,510000
so
so
$0
so
51.514000
. Proceeds from 112 cent sales surtax
authorized by school hoard
s0
so
so
$0
so
so
Proceeds from local governmental
infrastructure sales surtax
s0
so
so
so
s0
s0
Proceeds from Certificates of
Participation (COP'sl Sale
so
$0
so
so
so
s0
Classrooms First Bond proceeds amount
authorized in FY 1997-98
so
so
so
$0
so
$0
Classrooms for Kids
$0
$0
$0
$0
$0
$0
District Equity Recognition
$0
so
$0
so
so
so
Federal Grants
$o
$0
$0
$0
$0
$0
Proportionate share mitigation tactual
cash revenue only. not in kind donations)
$0
$0
$0
$0
so
$
OI
Impact fees received
$1.1OO D00
s0
so
s0
s0
$7 100 000
I Private donations
$0
s0
so
$0
$0
$0
Grants from local governments or not -for-
profit organizations
s0SO
so
so
s0
Sol
I
Interest. Including Profit On Investment
$32156
S52 Ise
552.158
552.158
$32.158
$160790
Revenue from Bonds pledging proceeds
from 1 cent or 12 cent Sales Surtax
so
so
so
so
$0
so
Total Fund Balance Carried Forward
$325000
$0
s0
$0
$0
General Capital Outlay Obligated Fund
Balance Carried Forward From Total
Fund Balance Carried Forward
Eo
so
so
so
so
Special Facilities Construction Account
S136245
5436245
5436245
5436245
5436245,7S2
One Cent - 12 Cent Sales Surtax Debt
Seneca From Total Fund Balance Carried
Forward
Su
$0
50
SO
S
Page 6 of 16
Community Development Department
Adopted December 5, 2017, Ordinance 2017-015
10/112017 8'.41 52 ALI
Page D-4
Comprehensive Plan
INDIAN RIVER COUNTY SCHOOL DISTRICT
Capital Outlay Projects Funds Balance
.Carried Forward From Total Fund
Balance Carried Forward
Subtotal 1 $3,447,910 $479,4411 3479.441 347%441
Total Revenue Summary
Capital Improvements Element
2017 - 2018 Work Pian
10
.: tiem Nerve
2018 - 2019
2019.2020
2020-2021
2021-2022
Fhro Year Total
2021- 2022
,..,
Projected
Projected
Projected
Projected
so
Loesi 1 5 Mill Discretionary Capital Outlay
f26,4KM
$27 464.544
529.991.440
$30403009
$31.817.952
$144.033,U$
Revenue
Cost:
PECO and 1 5 M61 Main[ and Other 1 5
(525.393.890)
(526.108 732)
1527.243.996)
(528.046.151)
(529.599111)
($134301.NM
Mill Expend,tures
student rotation AND
PECO W,aenance Revenue
$304030
5306.030
5306,030
5306,030
5306030
1 $1,M190
AVaflahfe 1.50 Mi Able
$62.862
$1,355.812
$1,647,444
$2,350,857
$2,218,841
$1,641,89
constructfon
Building Addition
L..
Item Name
2017 - 2018
2018-2019
1 2019-2020
2020-2021
2021-2022
Five Year
254
Budget
Projected
I Projected
Projected
Projected
0
CO&OS Revenua
$118923
5118.923
$118.923
5118.923
$118.923
S594,0/95
'PECO tlew CorWrud,on Revenue
$0
5o
50
50
so
3o
phentAddllionll Revenue
$3447911
$479,441
$479.441
$47A441
$479.111
56.396,974
Tots/AddlMonalReWAua
$3.566.833
5598.363
S59&364
5598.364
5598,366
1 $5,9642p
Total Available Revenue :7,829,695 $1,954,116 $2,245,808 $2,955,221 $7,817,205 $13,602,105
Project Schedules
Capacity Project Schedules
A schedule of capital outlay projects necessary to ensure the availability or satisfactory classrooms for the projected student enrollment in K-12 proprans.
Page 7 of 16 101`11/2017 8:41:52 AM
Community Development Department Page D-5
Adopted December 5, 2017, Ordinance 2017-015
1111
2018 - 2019
2019 - 2020
2020 - 2021
2021- 2022
Total
Classroom Addition
BEACHLAND
Planned
so
50
s0
s0
s0
$0
Yes
to bring permanent
ELEMENTARY
Cost:
capacity to 650
student rotation AND
New CaStEala
Building Addition
Student Stations:
254
0
0
0
0
254
Total Classrooms.
16
0
0
0
0
16
Gross Sq Ft.
20.000
0
0
0
0
20,000
Page 7 of 16 101`11/2017 8:41:52 AM
Community Development Department Page D-5
Adopted December 5, 2017, Ordinance 2017-015