HomeMy WebLinkAbout2019-020ORDINANCE NO. 2019 - 020
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 P, 2019, 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. 2019 - 020
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this ordinance are hereby repealed to the extent of such conflict.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. Severability
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 17`" day of November, 2019,
for a public hearing held on the 3rd day of December, 2019, at which time it was moved
for adoption by Commissioner Bob Solari I seconded by
Commissioner Peter o' Bryan , and adopted by the following vote:
Susan Adams, Chairman
AYE
Joseph E. Flescher, Vice Chairman
AYE
Bob Solari, Commissioner
AYE
Tim Zorc, Commissioner
AYE
Peter D. O'Bryan, Commissioner
AYE
BOARD OF COUNTY COMMISSIONERS
OF INDIAN RIVER CQUi 4TY,^
2of3
ORDINANCE NO. 2019 - 020
ATTEST: Jeffrey R. Smith, Clerk of Court and Comptroller
BY: 6bit,a4 Oate&
Dep ty Clerk
This ordinance was filed with the Department of State on the following date: lob-11 ' I
APPROVED AS TO FORM AND LEGAL SUFFICIENCY
Dylan Reirie..4,
, County Attorney
1)1
APPROVED AS TO PLANNING MATTERS
Roland M. DeBlois, AICP
Community Development Director
F:\Community Development\Comprehensive Plan Text Amendments\CIE\2019\Ordinance\Ordinance-CIE 2019.doc
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INDIAN RIVER COUNTY, FLORIDA
MEMORANDUM
TO: Dylan Reingold
County Attorney
THROUGH: Bill Schutt, AICP IS,
Chief, Long Range Planning
FROM: Matt Kalap
Long Range Planner`
DATE: December 10, 2019
RE: Final Adopted Capital Improvements Element
RECEIVEO
DEC 10 2919
G0ti4
OFF,E kNEY;
Consistent with Board of County Commissioners (BCC) direction at their December 3, 2019
meeting, attached is a revised Capital Improvements Element (CIE) to attach to the signed ordinance
currently in the BCC office.
This updated version includes changes specifically requested by the BCC on December 3`a
including:
1. Moving the Sheriffs Facility expansion costs out two years in Appendix A;
2. Changing Moorhen Marsh notation in Appendix A from not being fully funded to being fully
funded; and
3. Revising budget numbers and costs in the CIE to accommodate the BCC directed changes.
If acceptable, please provide the CIE to Kim Moirano, Commissioner Assistant, District 1, so that
she can coordinate with the Clerk to the BCC and finalize the ordinance.
R\Community Development\Comprehensive Plan Text Amendments\CIE\2019\13CC IteraNemorandum toAttomey post-hearing.doc
Indian River County
2030 Comprehensive Plan
Indian River County Community Development Department
Supplement #19; Adopted December 3, 2019, Ordinance 2019-020
TABLE OF CONTENTS
Listof Figures ........................................................................................................................................
ii
Listof Tables........................................................................................................................................
iii
Introduction............................................................................................................................................
l
ExistingConditions................................................................................................................................2
FinancialResources............................................................................................................................2
Expenditures.....................................................................................................................................19
ExistingOutstanding Debt...............................................................................................................22
Local Policies and Practices.............................................................................................................23
Analysis................................................................................................................................................26
Analysis of the Timing and Location of Capital Improvements.......................................................27
NeedsAssessment............................................................................................................................31
FiscalAssessment............................................................................................................................33
Fiscal Assessment Summary ............................................................................................................38
ConcurrencyManagement Plan...........................................................................................................38
ProjectApplicability........................................................................................................................39
ServiceStandards.............................................................................................................................39
Demand............................................................................................................................................41
Availabilityof Capacity...................................................................................................................42
Regulation........................................................................................................................................45
MonitoringSystem...........................................................................................................................45
Applicability.....................................................................................................................................47
Goal, Objectives and Policies..............................................................................................................47
Implementation, Evaluation, and Monitoring......................................................................................56
Implementation.................................................................................................................................
56
Evaluation and Monitoring Procedures............................................................................................58
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 3, 2019, Ordinance 2019-020 i
List of Fieures
F_ieure Title
Page
Figure 6.1 Ad Valorem Taxes (Property Taxes).............................................................................
3
Figure6.2 Enterprise Funds...........................................................................................................
3
Figure 6.3 User Fees and Charges.................................................................................................
4
Figure6.4 Special Assessments......................................................................................................
4
Figure6.5 Impact Fees...................................................................................................................
5
Figure 6.6 Local Discretionary Sales Surtax.................................................................................
6
Figure 6.7 Tourist Development Tax..............................................................................................
7
Figure 6.8 Local Option Fuel Tax..................................................................................................
9
Figure6.9 Franchise Fee/Tax......................................................................................................
11
Figure 6.10 Local Government Half -Cent Sales Tax...................................................................
13
Figure 6.11 County Revenue Sharing...........................................................................................
14
Figure 6.12 Constitutional Fuel Tax............................................................................................
15
Figure6.13 County Fuel Tax........................................................................................................
15
Figure 6.14 Alcoholic Beverage License Tax...............................................................................
16
Figure 6.15 Mobile Home License Tar.........................................................................................
16
Figure 6.17 General Government Expenditures by Function.......................................................
20
Figure 6.18 Future Capital Improvements Expenditure................................................................33
Community Development Department Indian River County
Adopted December 3, 2019, Ordinance 2019-020 ii
List of Tables
Table
Title
Page
Table 6.1:
Indian River County Revenue Sources (FY 2017/18) ...................................................
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 .....................................................
18
Table 6.5:
Indian River County General Government Expenditures By Function .......................
19
Table 6.6:
Indian River County Existing Long Term Debt...........................................................
23
Table 6.7:
Overall General Revenue Projection Summary..........................................................
29
Table 6.8:
Earmarked Projected Revenue by Comprehensive Plan Element ...............................
30
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...........................................................................
36
Table 6.16:
Service Level Measures for Concurrency Related Facilities ....................................
40
Table 6.17:
Monitoring System Design........................................................................................
46
Table 6.18:
Monitoring System Tasks...........................................................................................
46
Table 6.19:
Capital Improvement Element Implementation Matrix .............................................
57
Table 6.20:
Capital Improvements Element Evaluation Matrix ...................................................
59
Community Development Department Indian River County
Adopted December 3, 2019, Ordinance 2019-020 iii
Comprehensive Plan Capital Improvements Element
Existinir 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 2017/18. 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 3, 2019, Ordinance 2019-020 2
Table 6.1: Indian River County Revenue Sources (FY 2017/18)
Federal Sources
State Sources
Local source
Amount
%of Total
Amount
%of Total
Amount
%of Total
($1,000)
Revenue
($1,000)
Revenue
($1,000)
Revenue
Various
Grants
$9,724
157%
Local Government
Half -Cent Sales Tax
$9,908
$9,908
3.63%
Valorem Taxes
$98,639
36.17%
Total
Federal
$9,724
3.57%
County Revenue
Sharing
$3,797
1.39%
Enterprise Funds
556,327
20.65%
Constitutional Fuel
$1,853
0.68%
User Fees and
$17,133
6.28%
Tax
Charges
$818
0.30%
$546
0.20%
County Fuel Tax
Special Assessments
$69
0.03%
$7,245
2.66%
Alcoholic Beverage
License Tax
Impact Fees
Distribution of
$447
0.16%
$18,708
6.86%
Sales and Use
Local Discretionary
Taxes to Counties
Sales Surtax
$106
0.04%
$3,025
1.11%
Mobile Home
Tourist Development
License Tax
Tax
Various Grants
$7,620
2.79%
Local Option Fuel
$3,830
1.40%
Tax
Total State
$24,618
9.03%
Franchise Tax
$9'448
3.46%
$3,903
1 A3%
Interest Income
$19,566
7.17%
Other
$238,370
87.41
Total Local
$272,712
100.00%
Total All Sources
Community Development Department Indian River County
Adopted December 3, 2019, Ordinance 2019-020 2
Comorehensive Plan Capital Imnrovements Element
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 3, 2019, Ordinance 2019-020 1
Comprehensive Plan Capital Improvements Element
Local Sources
Local sources consist of revenues that are levied, collected and disbursed at the local level solely at
the discretion of Indian River County. Those local 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 2017/18, Indian River
County imposed an aggregate millage rate of
5.9901. According to County policy, ad
valorem taxes may be used for both operating
and capital project expenditures.
Table 6.1 shows that, in FY 2017/18, Indian
River County collected approximately
Figure 6.1: Ad Valorem Tax Revenue by
FY
$120,000
$100,000
36a �,a
$80,000 s,2„6�
366,970
$60,000
$40,000
$20,000
$o
12/13 13/14 14/15 15/16 16/17 17/18
■ Revenue (in Mmiands)
Source: Indian River County Finance Department
$98,639 in ad valorem taxes. In FY FY
2017/18, ad valorem taxes represented 36.17% 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 has increased each year
since FY 2012/13. 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 general title "enterprise funds,"
Community Development Department
Adopted December 3, 2019, Ordinance 2019-020
Figure 6.2: Enterprise Fund Reserve by FY
$60,000 $s6327
s6ton isz,�
$50,000&y sas,aai f4�'�
$40,000
$30,000
$20,000
$10,000
$0
12/13 13/14 14/15 15/16 16/17 17/18
• Remwe(in Nmmms)
Source: Indian River County Finance Department
Indian River County
3
Comprehensive Plan Capital Improvements Element
must raise revenues from outside the government sector. Generally, enterprise departments assess a
fee to the customer 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
fimrls
Table 6.1 shows that enterprise fund revenue
represented 20.65% of Indian River County's
total funds for FY 2017/18. 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 29.05%.
• User Fees and Charges
User fees and charges represent revenue
received 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 2017/18, user fees and charges
represented 6.28% 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 7.27%.
• _. Special Assessments
Special assessments are compulsory
Figure 6.3: User Fees and Charges by FY
$19,000 $16,558
$18,500 $1s,on
$18,000
$17,500 $17=133
$17,000
$16,500 $16,007
$16,000 15 �7
$15,533
$15,500
$15,000
$14,500
$14,000
12/13 13/14 14/15 15/16 16/17 17/18
■ Revenue (in thousands)
Source: Indian River CountyFinance Department
Figure 6.4: Special Assessments
Revenue by FY
$800 $728
$700
$600$505 $536 $562 $546
$500 $481
$400
$300
$200
$100
$-
12/13 13/14 14/15 15/16 16/17 17/18
■Revenue (in thousands)
Source: Indian River County Finance Department
payments levied on real property for specific benefits generated by public investments or services.
Community Development Department
Adopted December 3, 2019, Ordinance 2019-020
Indian River County
4
Comprehensive Plan Capital Improvements Element
By law, the assessment levied must fairly reflect the actual costs 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.
Special Assessment revenue represented 0.20% of county funds for FY 2017/18. Figure 6.4 displays
the revenue collected by Indian River County through special assessments over the last six fiscal
years. During that time period, revenue from special assessments increased by 13.51%.
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,
Community Development Department Indian River County
Adopted December 3, 2019, Ordinance 2019-020 5
Figure 6.5: Impact Fee Revenue by FY
$8,000
$7,245
$7,000
$6,262
$6,000
$5,704
$5,281
$5,000
$4216
$4,000
$3,215
$3,000
$2,000
$1,000
12/13 13/14 14/15 15/16 16/17 17/18
IN Reven us (in thousands)
Source: Indian River County Finance Department
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,
Community Development Department Indian River County
Adopted December 3, 2019, Ordinance 2019-020 5
Comprehensive Plan Capital Improvements Element
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
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 more than seven million dollars of impact fee revenue was collected in FY
2017/18. This is nearly six and a half million dollars more than what was collected in FY 2010/11.
Impact fee revenues decreased during the Great Recession, gradually increased through FY 2015/16
and slightly decreased in FY 2016/17. During the past six years revenue from impact fees have
increased 125.35%.
• 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.
Figure 6.6: Local Discretionary Sales Surtax by
FY
$20,000--- $18,708
$16,859 $17,624
$1e,aoo $,s,,90
$16,000 $14,422 $15,228
$14,000
$12,000
$10,000
$8,000
$6,000
$4,000
$2,000
$,-
12/13 13/14 14/15 15/16 16/17 17/18
■ Revenue (in thousands)
Source: Indian River County Finance Department
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 1.0% 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
Community Development Department Indian River County
Adopted December 3, 2019, Ordinance 2019-020 6
Comprehensive Plan Capital Improvements Element
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 6.86% of all funds collected by
Indian River County in FY 2017/18. 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 36.47% over that period.
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 the citizenry, impose a Tourist Development
Tax. The transient rental trade is the primary
base for the levy of the tourist tax. Any
lodging agreement for six months or less is
subject to the tax.
Community Development Department
Adopted December 3, 2019, Ordinance 2019-020
Figure 6.7: Tourist Development Tax
Revenue by FY
$3,500
$3,025
$3,000 $2,818
$2,500 $2,287 $2,433
$2,000 $1,743 $1 918
$1,500
$1,000
$500
12/13 13/14 14/15 15/16 16/17 17/18
OR evenue (in thousands)
Source: Indian River County Finance Department
Indian River County
Comprehensive Plan Capital Improvements Element
Generally, the tourist tax levy is one or two percent. Counties, however, may set an additional one
percent above the original tax through an extraordinary vote of the governing board or by referendum.
Further, if a professional sports franchise facility is located within a county, an additional one to two
percent 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.
Out of Florida's sixty-seven counties, sixty-three currently levy a tourist tax. Of those sixty-three
counties, fifty-three counties, including Indian River County, impose an additional one percent tourist
tax; forty-four counties, including Indian River County, impose a one percent professional sports
franchise tax, and thirty 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%.
Table 6.2: Optional Tourist Taxes on Transient Rental Facilities
Original
Professional
Additional
Maxuial
County
Tourista
Additional
Sports
Professional
Potential /o
Total /o Levy
Tax
Franchise
Sports
Facility Tax
Franchise Tax
ry
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°/x
-------
---------
5.00%
3.00%
Palm Beach
2.00%
1.00%
1.00%
1.00%
6.00%*
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
*Palm Beach County is 1 out of 9 counties in the state that can also impose a 1% High Tourism Impact Tax, which it currently does levee.
Source: I he Plorida Legislature's Office of Economic and Demographic Research website: November 2019
Community Development Department Indian River County
Adopted December 3, 2019, Ordinance 2019-020 8
Comprehensive Plan Capital Improvements Element
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 park facilities, or beach, channel, estuary, or lagoon improvement,
maintenance, renourishment, restoration, and erosion control, including construction
of beach groins and shoreline protection, enhancement, cleanup, or restoration or
inland lakes and rivers to which there is public access as those uses relate to the
physical preservation of the beach,
shoreline, channel, estuary, lagoon, or
inland lake or river;
(7) Pledge the revenues to secure and
liquidate revenue bonds issued by the
county, subject to certain limitations.
Figure 6.7 shows the Tourist Development Tax
revenue received by Indian River County over the
last six fiscal years. Since FY 2012/13, Tourist
Development Tax revenue has increased73.55%.
➢ 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;
Community Development Department
Adopted December 3, 2019, Ordinance 2019-020
Indian River County
9
Figure 6.8: Local Option Fuel Tax
Revenue by FY
$4,500
$4,00053,65'1
E3,830
$3,508 $3,574
$3,500
$3,145 $3,133
$3,000
$2,500
$2,000
$1,500
$1,000
$500
12/13 13/14 14/15 15/16 16/17 17/18
■Revenue (in thousands)
Source: Indian
River County Finance Department
of three separate levies. Those levies are:
➢ a one to six cent local option fuel tax;
Community Development Department
Adopted December 3, 2019, Ordinance 2019-020
Indian River County
9
Comprehensive Plan Capital Improvements Element
➢ a one to five cent local option fuel tax; and
➢ a ninth cent fuel tax.
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 1.40% of all funds collected by Indian
River County for FY 2017/18. Figure 6.8 shows that, since FY 2012/13 there has been an upward
trend with local option fuel tax revenue for the county. The 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-four of the sixty-seven Florida counties impose at least a portion of
the One to Five Cent Local Option Fuel Tax.
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: The Florida Legislature's Office of Economic and Demographic Research website: November 2019.
Community Development Department Indian River County
Adopted December 3, 2019, Ordinance 2019-020 10
Comprehensive Plan Capital Improvements Element
• 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 3.46% of all funds collected by Indian River
County in FY 2017/18. Figure 6.9 shows that since FY 2012/13 franchise fee revenue collected by
Indian River County increased 7.13%.
• 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 7.17% of all funds collected in
FY 2017/18.
• Borrowing
As needed, the county uses borrowing as a
Figure 6.9:
Franchise Fee/Tax Revenue by FY
$9,500
E9,aa8
$9,400
$8,311
$9,300
$9,274
$9,200
$9,181 $9,130
$9,100
$9,000
$8,900 $8,819
$8,600
$6,700
$8,600
$8,500
12113
13114 14/15 15/16 16/17 17/18
• Resen ue (in thousands)
Source: Indian River County
finance Department
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
Community Development Department Indian River County
Adopted December 3, 2019, Ordinance 2019-020 11
Comprehensive Plan Capital Improvements Element
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.
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.
Community Development Department Indian River County
Adopted December 3, 2019, Ordinance 2019-020 12
Comprehensive Plan Capital Improvements Element
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 1% 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.
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.
Figure 6.10: Half Cent Sales Tax Revenue
$12,000 by FY
Ea,908
$10,000 as �4 EaAaz
$7.829
$6,220 $6,665
$8,000
$6,000
$4,000
$2,000
12/13 13/14 14/15 15/16 16/17 17/18
• Raven us (in thousands)
Source: Indian River County Finance Department
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 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
Community Development Department Indian River County
Adopted December 3, 2019, Ordinance 2019-020 13
Comprehensive Plan Capital Improvements Element
multiplies that factor by 8.9744% of the sales tax proceeds received by the county. In FY 2017/18,
Indian River County received $9,908,000 through the half -cent sales tax. As shown in Table 6. 1, that
amount represented 3.63% of all funds collected by Indian River County during the 2017/2018 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. Overall, Indian River County's half -cent sales tax
revenue increased between Fiscal Year 2012/13 and Fiscal Year 2017/18.
Oc 11 t
casiona y, governmen s 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.
• 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 2.0810% 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;
Community Development Department
Adopted December 3, 2019, Ordinance 2019-020
Figure 6.11: County Revenue Sharing
FY
$4,000 by$3,797 $3,797
$3,601
$3,500 $3,333
$3,000 $2,894 $3,082
$2,500
$2,000
$1,500
$1,000
$500
12/13 13/14 14/15 15/16 16/17 17/18
■ Revenue (in thousands)
Source: Indian River County Finance Deparment
FIGURE 6.12: Constitutional Fuel Tax Revenue by
FY
$1,900
$1,850
$1,800
$1,750
$1,700
$1,650
$1,600
$1,550
$1,500
$1,450
$1,400I 1P is
12/13 13114 14/15 15/16 16/17 17/18
■ Revenue (in thousands)
Source: Indian RiverCounty Finance Department
Indian River County
14
Comprehensive Plan Capital Improvements Element
(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 1.39% of all funds collected by Indian
River County in FY 2017/18. Figure 6.11 shows
that, between Fiscal Year 2012/13 and 2017/18,
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 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
Figure 6.13: County Fuel Tax by FY
$840
$820 1016
ams
$800 $783
$780
$760
$ $730
740
$720 $698 $7x6
$700
$680
$660
$640
$820
12/13 13/14 14/15 15/16 16/17 17/18
■ Revenue (in thousands)
Source: Indian River County Finance Department
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 holders of bonds, revenue certificates, and tax
antici ation certificates or an fund d b
p y re s secure y
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 0.68% of
total revenue received by Indian River County in FY
2017/18. Figure 6.12 shows that, over the last six
fiscal years, constitutional fuel tax revenue received
by Indian River County increased by 15.11 %.
• County Fuel Tax
The county fuel tax is levied on motor fuel at the
rate of one cent per net gallon. The legislative
Figure 6.14: Alcoholic Beverage License Tax
by FY
$80
$70 $69
$59$60itto
$50
$40
$30
$20
$10
MMI
12/13 13/14 14/15 15/16 16/17 17/18
■Revenue (in thousands)
Source: Indian River County Finance Department
Community Development Department Indian River County
Adopted December 3, 2019, Ordinance 2019-020 15
Comprehensive Plan Capital Improvements Element
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 0.30% of all revenue
collected by Indian River County in FY 2017/18. Figure 6.13 shows that, over the last six fiscal years,
county fuel tax revenue received by Indian River County increased 17.19%.
• Alcoholic Beverage License Tax
Alcoholic beverage license taxes are levied on manufacturers, distributors, vendors, and sales
agencies of alcoholic beverages in Florida. The tax 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 $69,000 from this tax in FY 2017/18, 0.03%
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.
• 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 0.16% of
revenues received by Indian River County in
FY 2017/18. 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
Community Development Department
Adopted December 3, 2019, Ordinance 2019-020
Rgure 6.15: Mobile Home License Tax
Reveripe-hyo
FY
$114
$112 -
$110
$108
$106
$104
$102
$100
$98
12113 13/14
14/15 15/16 16/17
17/18
■Revalue(in
mwe Ms)
Source: Indian River County Finance Department
a]�EJ
Indian River County
16
Indian River County
16
Comprehensive Plan Capital Improvements Element
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 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.
Table 6.1 shows that funds received through the mobile home license tax represented0.04% of all
revenue received by Indian River County in FY 2017/18. Figure 6.15 shows that, mobile home license
tax revenue received by Indian River County fluctuated between FY 2012/13 and FY 2017/18.
• Various Grants
Table 6.1 shows that funds received in the form of state grants represented 2.79% of funds received
by the county in FY 2017/18. 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, the Florida Department of Law Enforcement, the
Florida Department of Economic Opportunity, 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 2017/18 the county received approximately $9,724,000 in federal funds. Those funds
represented 3.57% of all funds received by Indian River County in FY 2017/18.
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
2012/13 through 2017/18.
Community Development Department Indian River County
Adopted December 3, 2019, Ordinance 2019-020 17
Comprehensive Plan Capital Improvements Element
Table 6.4: Indian River County General Revenues By Source
Licenses &
lntergovemmemtal
Charges for
Fices &
Miscellaneous
Totals
Fiscal Year
Taxes
Permits
Revenue
services
Forfeitures
Revenues
20122013
$88,005,422
$12,769,844
$30,800,036
$59,536,566
$778,575
$4,934,481
$196,824,924
20132014
$94,585,345
$14,321,389
$30,873,889
$63,414,219
$1,004,374
$4,141,341
$208,340,557
20142015
$100182672
$18,471,625
$33,624,651
$62,987,961
$924,860
$4,548,434
$220,740,203
2015/2016
$109,101,602
$19,872,044
$33,535,027
$62,868,855
$1,708,273
$10,591,490
$237,677,291
2016/2017
$115,774,419
$19,558,052
$31,587,431
$64,685,312
$1,680,464
$9,058,093
$242,343,771
2017/2018
$125,723,036
$22,425,960
$37,168,177
$67,769,381
$1,739,585
$17,885,999
$272,712,138
Source: Indian River County Comprehensive Annual Financial Report, 2017/18 & 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.
Figure 6.16: Distribution of General Revenues By Category
411151
44.710M 6.49%
r 15.65%
2.51% 30.25%
0.40%
45.900/c 8.36%
14.11%
4.4 00 26.45%
0.72%
■ Taxes
m Charges for Services
2014
45.40%6.87
14.2%
990/'
111111036
%
n AR°i .
2017
47.77% 8.07%
s 13.03%
74% 26.69%
0.69%
m Licenses 8 Permits
■ Fines & Forfeitures
Community Development Department
Adopted December 3, 2019, Ordinance 2019-020
2016
45.38% 18.37%
15.23%
2.060/oP
0.42%
2.
2.6%
2018 37.0%
❑ Intergovernmental Revenue
e Miscellaneous Revenues
Indian River County
ItJ
23.7%
Comprehensive Plan Capital Improvements Element
Expenditures
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 2012/13 through 2017/18.
Table 6.5: Indian River County General Government Expenditures By Function and by FY
Fiscal Year
2012/13
2013/14
2014/15
2015/16
2016/17
2017/18
General Government
$21,965,255
$21,517,147
§23,569,495
$23,028,473
$29456,693
§30,631,940
Public Safety
$66,908,328
$70,368,651
$74,492,323
$81,251,970
$89,841,802
$92,695,363
Physical Environment
$46,668,122
§49,893042
$48,474,272
$49,148,815
$55,578,221
$59,317,463
Transportation
$37,687,588
$34,859,058
$29,812,672
$30,991,899
$29314,242
$31359379
Economic Environment
$2,581,401
$1,106886
$436,320
$424,593
$437,031
$426,085
Human Services
$6,952460
$7,178,542
$7,519,756
$7,868,392
$8,116,910
$9,302125
Culture/Recreation
$14,613,121
$15,178,817
$19,857,345
$24,240,179
$15,891,840
$14,98Q,225
Court Related
$6,054,822
$6,487,906
$6,677,909
$6,605,682
$6,755,050
§6,540,045
Debt Service
$8,168,704
$5,684,616
$5 446 070
$5,215,007
$5,230,520
$5,270,153
TOTAL
$211,599,801
$212,274,665
$216,286,162
$228,775,010
$240,622,309
$250,522,778
Source: Indian River County Comprehensive Annual Financial Report 2017/18.
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.
Community Development Department Indian River County
Adopted December 3, 2019, Ordinance 2019-020 19
Comprehensive Plan Capital Improvements Element
Figure 6.17: General Government Expenditures by Function
2013
31.8%
10.4% 22.1%
3.9%
17.8%
2.9% 8.9%
3.288 1.2%
2016
35.5%
10.1% 21.5°1
2.3%
13.5%
2.9% 10.6%
3.4399%. 0.2%
O General Government
■ Transportation
e Culture/Recreation
10.1%
2.
12.2%
2014
23.5%
16.4%
%.5%
2017 -37.3%
2.2% 23.
2.8% 6.6% 12.2%
■ Public Safety
■ Economic Environment
m Court Related
2015
34.4%
22.4
2.5%
3.1% 9.29%. 13.8%
2018 37.0%
12.2% /
r
2.1 % 23.7%
2.6% 6.0% 12.5%
3.71
0.2%
❑ Physical Environment
■ Human Services
O Debt Service
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, $30,631,940 was spent on general government services in
FY 2017/18. Between fiscal years 2012/13 and 2017/18, general government expenditures increased
by 39.46%. In FY 2017/18, general government services represented 12.23% of all county expenses.
Public Safety
The Sheriff's 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
2017/18, spent $92,695,363 for public safety services. Since FY 2012/13, public safety expenditures
have increased by 38.54%. Public safety represented 37.0% of all county expenses in FY 2016/17.
Community Development Department Indian River County
Adopted December 3, 2019, Ordinance 2019-020 20
Comprehensive Plan Capital Improvements Element
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 $59,317,463 was spent on
these activities in FY 2017/18. Since FY 2012/13, physical environment expenditures have increased
by 27.10%. Physical environment services represented 23.68% of all county expenses in FY 2017/18.
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 $31,359,379 on transportation facilities in FY 2017/18. Since FY
2012/13, transportation expenditures have decreased by 16.79%. Transportation expenses represented
12.52% of all county expenses in FY 2017/18.
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 $426,085 was spent on economic environment
services in FY 2017/18. Since FY 2012/13, economic environment expenditures have decreased
by 83.49%. Economic environment expenses represented 0.17% of all county expenses in
FY2017/18. Higher expenses between FY 2011/12 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 $9,302,125 on human services in FY 2017/18. Since FY 2012/13,
human services expenditures have increased by 33.80. Human Services represented 3.71% of all
county expenses in FY 2017/18.
Community Development Department Indian River County
Adopted December 3, 2019, Ordinance 2019-020 21
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
$14,980,225 on those services in FY 2017/18. Since FY 2012/13, cultural/recreation expenditures
have increased by 2.51 %. Culture/recreation expenses represented 5.98% of all County expenses in
FY 2017/18.
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 $6,540,045 in FY 2017/18. Between
fiscal years 2016/17 and 2017/18, Court Related expenditures increased by 8.01%. Court Related
costs represented 2.61% of all county expenses in FY 2017/18.
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 $5,270,153 in FY 2017/18. Since FY 2012/13, debt service
expenditures have decreased by 35.48%. Debt service expenses represented 2.10% of all County
expenses in FY 2017/18.
Existing Outstanding Debt
At the end of FY 2019/20, Indian River County's outstanding debt, comprised of revenue bonds and
general obligation bonds, stood at $14,597,000. That is shown in table 6.6. Currently, Enterprise
Funds comprise 21.74% of the overall debt (Utility Dept), leaving $11,423,000 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 3, 2019, Ordinance 2019-020 22
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. In addition, the debt issuance for the 2009 series Water and Sewer
Bonds were paid off and the Spring Training Facility bonds were partially paid off during fiscal year
2018/19. This has substantially decreased the County's total bond debt.
Table 6.6: Indian River County Palating Lang Term Debt
"..
Initial Amount
Amont
Rewiring
(a184738i2018
Average I
Interest Rate Pbw Maturityl
Bond Rating
smartly Pledge
I
Water & Sewer Revenue Bonds:
2015 Series
$7,171,000
$3,174,000
L65%
2022
N/A
Water & Sewer Revenues
Recreation Revenue Bonds
2001 Series Spring Training Facility $16,810,000 54,155,000 1 4.87% 2031 AAA/FGIC State Funds & Tourist Tax
Voted G.O. Bonds
Environmental Lands Acquisition 2015
Series
$20,369,000
$7,268,000
1.66%
2021
N/A
General Obligation
Total Bonds Outstanding
$14,597,000
Source: Indian River County Budget 2019/20.
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.
Existine 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.
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:
Community Development Department Indian River County
Adopted December 3, 2019, Ordinance 2019-020 23
Comprehensive Plan Capital Improvements Element
➢ 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
➢ 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
Community Development Department Indian River County
Adopted December 3, 2019, Ordinance 2019-020 24
Comprehensive Plan Capital Improvements Element
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%:
• 27th Ave — South County Line to SR 60
• 43`d Ave - Oslo Road to 16' 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 Proaram
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.
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.
Community Development Department Indian River County
Adopted December 3, 2019, Ordinance 2019-020 25
Comprehensive Plan Capital Improvements Element
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.
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.
Community Development Department Indian River County
Adopted December 3, 2019, Ordinance 2019-020 26
Comprehensive Plan Capital Improvements Element
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
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
Community Development Department Indian River County
Adopted December 3, 2019, Ordinance 2019-020 27
Comprehensive Plan Capital Improvements Element
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 2023/24, of 10.38%. 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
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
Community Development Department Indian River County
Adopted December 3, 2019, Ordinance 2019-020 28
Comprehensive Plan Capital Improvements Element
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 2019/20 through 2023/24. 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 2019/20 through 2023/24.
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 decrease from fiscal year
2019/20 to fiscal year 2023/24 with revenues from "Other Sources" such as grants decreasing.
Projecting a decrease in grant funding due to uncertainty of future grants is a conservative approach.
Actual grant funding may be greater than projected.
Table 6.7: Overall General Revenue Projection Summary
FY
2019120
2020121
2021M
TOTAL
Taxes
$145,293.007
$148,925.000
$152,648,000
$156.464,000
$160,376.000
$763,706.007
Permits, Fees&
Special Assess.
$33,02L441
$33,847,000
$3403,000
$35,560,000
$36,449,000
$173,570,441
Intergovern-
ment
$23,501.341
$24,089.000
$24,691.000
$25,308,000
525,941,000
$123,530,341
Charges for
Services
$83,195,900
$85,276,000
$87,408,000
$89593,000
$91.833.000
$437305.900
Judgements,
Fines&
Forfeitures
$463.120
$475,000
$487,000
$499,000
$511,000
$2,435,120
Interest & Misc.
$9,061,049
$9,288,000
$9,520,000
$9,758,000
$10,002000
547,629,049
Other Sources
$123245.299
$109,750,160.50
$82,880,698
$96,024,906
$72,350.983
5484,252,047
TOTAL
$417,781,157
$411,650.161
$392,327.698
$413,206,906
$397,462,983
$2,032,428,905
Source: Indian River County Office of Management and Budget.
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 2019/20 through 2023/24. As shown in table 6.8, forecasted transportation
revenues are broken down by their sources. Earmarked forecasted transportation revenues are
Community Development Department Indian River County
Adopted December 3, 2019, Ordinance 2019-020 29
Comprehensive Plan Capital Improvements Element
expected to increase by 5.96% over the next five fiscal years, from $28,206,075 in FY 2019/20 to
$29,996,211 in FY 2023/24.
For potable water and sanitary sewer, earmarked revenue is expected to increase by 9.40% over the
next five fiscal years, from $37,117,014 in FY 2019/20 to $40,970,000 in FY 2023/24. Over the next
five years, earmarked revenue for solid waste is expected to increase by 9.40% from $16,237,578 in
FY 2019/20 to $17,924,000 in FY 2023/24.
Table 6.8: Earmarked Projected Revenue by Comprehensive Plan Element
Fiscal..
Transportation
pot"
Etnergeacy. Savices District
LocalCoosdtutional
Option
Gas Tax
County
Gas Tax
Tmflic
bopact Fee
1 cad
o ptional
Interest on
Gas Tax
Tocol
FiscalWater.@
Year
$B01�Y
Sewer
Solid Waft
2019/20
$3600,000
$1 877,925
$815,000
$2,843,150
$19,000,000
$70,000
S29,206,075
$37,117,014
$16,237,578
2020/21
3.5475
$1,897000
$823,000
$2,872000
519,380,000
$70000
528642000
538,045,000
$16644000
3.5475
$10,845,306,347
1.1506
$16,150,367,477
2.3655
$0,707,389,350
0.2367
2022/23
$20,101,537,137
3.5475
2021/22
1.1506
$16,473,374,827
2,3655
$20,101,537,137
0.2272
2023/24
$20,503,567,880
3.5475
$11283,456,723
1.1506
$16,802,842,324
$1,91 000
$831,000
$2_901,000
$19,767,600
$70,000
$29,085,600
538,996,000
$17,060,000
2022/23
$3,600,000
1 SI 935 000
1 $839,000
1 $2930000
$20,162 952
$70,000
S29,536,952
$39,971,000
$17,4 7 000
2023/24
S300.000
$1,954,000
5847000
$2,959 000
520,566,211
$70,000
S29,996,211
f40 970000
$17,924,000
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
2023/24. Overall, the countywide ad valorem tax base is the same as the general fund category
identified in table 6.9.
Table 6,9: Indian River County Tax Base and Millage Projections
Fiscal..
General Fund
M.S.T.U.
Etnergeacy. Savices District
E .nvironmeual land
Acquisition
Year
Tau Base
'M tkp
Tax Base
Anlage
Tax Base
Millege
Tax Base
Millage
2019/20
$18,576,104,581
3.5475
$10,222,741,396
1.1506
$15,223,270,315
2.3655
$18,576,104,581
0.2568
2020/21
$19,133,387,718
3.5475
$10,529,423,638
1.1506
$15,679,968,424
23655
$19,133,387,718
0.2465
2021/22
$19,707,389,350
3.5475
$10,845,306,347
1.1506
$16,150,367,477
2.3655
$0,707,389,350
0.2367
2022/23
$20,101,537,137
3.5475
$11,062,212,474
1.1506
$16,473,374,827
2,3655
$20,101,537,137
0.2272
2023/24
$20,503,567,880
3.5475
$11283,456,723
1.1506
$16,802,842,324
2.3655
1 $20,503,567,880
02181
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.
Community Development Department Indian River County
Adopted December 3, 2019, Ordinance 2019-020 30
Comprehensive Plan Capital Improvements Element
Chances to the Capital Improvements Program
All County revenue sources except "Other Sources" are expected to increase at a rate of 2.5% through
Fiscal Year 2023/24 and all County revenue sources except for Judgements, Fines & Forfeitures are
projected to be above what was previously forecasted in the prior year's Capital Improvements
Program. With respect to the "Other Sources" funds, the decreasing yearly amount is due to
uncertainty in grant funds, as that funding source is dependent on a number of factors including but
not limited to economic conditions, and the competitiveness of grant applications.
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.
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,
and by extending the time frames for other projects, the County is maintaining a financially feasible
capital improvements element.
As allowed by state law, the County can consider the additional capacity to be produced by those
anticipated nearer term 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.
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 2023/24 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
Community Development Department Indian River County
Adopted December 3, 2019, Ordinance 2019-020 31
Comprehensive Plan Capital Improvements Element
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.
Table 6.10: Future Capital Improvement EMmaditures for Indian River County &
Indian River County School District
Fleme®t or Category
2019/20
3920121
202.iCd2 .•
2022123
202M
Total
Coastal Management
$5,000,000
$20,000,000
$0
$0
$0
$25,000,000
Conservation & Aquifer Recharge
$3,439,398
$1,425,000
$1,325,000
$2,325,000
$2,725,000
$11,239,398
Emergency Services
$7,421,635
$4,650,000
52,145,000
52,700,000
$2,300,000
$19,216,635
General Services/Facilities
Management
$785,000
,
$2,575,000
$3,375,000
$2,485,000
$1,775,000
$18,060,000
Law Enforcement & Corrections
$0
$100,000
$1,700,000
$7,205,000
$o
$9,005,000
Recreation & Open Space
$4,962,878
$3,197,119
$2108,000
$900,000
$850,000
$11,989,997
Sanitary Sewer & Potable Water
$17,772,723
$14,535,279
$17,840,126
$4,440,188
$27,042,233
$81,630,549
Solid Waste
$1,570,000
$4,430,000
$50,000
$1,250,000
$7,000,000
$14,300,000
Stormwater Management
$9,435,000
$3,300,000
$2,290,000
$200,000
$200,000
$15,425,000
Transportation
540,115,997
$38,158,448
$34,928,572
$54,099,968
$17,000,000
$184,302,985
Total
$97,567,631
$92,370,846
$65,733,698
575,605,156
$58,892,233
$390,169,564
Public School Facilities •
$12,004,666
$14,969,041
$15,651,343
$23,106,775
$18,576,087
$84,307,912
*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 $390,169,564.
Some public facilities, such as public education and health systems, are provided countywide, but are
not the fiscal responsibility of the County. The County, however, is required by state statutes to
provide some funds to the Indian River County Health Department (IRCHD). Consistent with state
law, the Secretary of the Florida Department of Health appoints the administrator of the IRCHD with
the concurrence of the Board of County Commissioners. The IRCHD maintains its financial records,
and prepares its own financial report separate from the county.
Community Development Department Indian River County
Adopted December 3, 2019, Ordinance 2019-020 32
Comprehensive Plan Capital Improvements Element
In the Public School Facilities Element of the County's comprehensive plan, there is an analysis and
description of public schools. Based on general locational criteria for public schools, it is assumed
that any new facilities which may be constructed in the County by 2023/24 will be located within
existing infrastructure service areas or designated expansion areas. Therefore, those systems may be
considered to be adequately served by appropriate infrastructure.
Figure 6.18: Future Capital Improvement Expenditures
FY 2019/2FY 2020/21 FY 202122 r' 2022/23 FY 202/24
11Cou 11.gm nCnwrv9bnanaaalis Re " CEnx Sm"$ Waeaesm8mg"K ML Enlaa/"a
1111 b YR� as~ S. B Ga la" Wile/ M9 Wa O9orm wMnwMa Drum CMbtlon
Source: Indian River County Office of Management
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
Community Development Department Indian River County
Adopted December 3, 2019, Ordinance 2019-020 33
(�� MIS M
VW,WV V/�W
y} c '"
.
$ee/.E/e/e/ VW
y�„Y
Y :�Y<aj 2 ryjsYMw .;'` A ,,
$30.0000
oSaa. 441,
tr
rx'
`� ! "^ ti: d`f°
z' .
$20/O00M
.
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�`
15 . 1
A k 'ry :44
i ✓.
$10/y,/,o /,ryeoo
-
/ooro
�el”,Y
i) S
...
so
FY 2019/2FY 2020/21 FY 202122 r' 2022/23 FY 202/24
11Cou 11.gm nCnwrv9bnanaaalis Re " CEnx Sm"$ Waeaesm8mg"K ML Enlaa/"a
1111 b YR� as~ S. B Ga la" Wile/ M9 Wa O9orm wMnwMa Drum CMbtlon
Source: Indian River County Office of Management
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
Community Development Department Indian River County
Adopted December 3, 2019, Ordinance 2019-020 33
Comprehensive Plan Capital Improvements Element
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 2019/2020 through 2022/2023.
By fiscal year 2023/24, the County is forecasted to have annual expenditures totaling $397,462,983.
In FY 2023/24, the category projected to have the largest expenditures is the Public Safety category.
For the five-year period beginning in fiscal year 2019/20 and ending in fiscal year 2023/24, the
County's expenditures are forecast to decrease by 4.98%.
Table 6.11: Indian River County Overall General Expenditures Projection Summary
FY
2019/70
2020121
2021/22 11
202=3
2023/24
General Gov't. Services
$66,277,888
$62,464,000
$64,761,000
$65,406,000
$66,269,000
Public Safety
$108,835,731
$108,699,000
$110,393,000
$119,117,000
$114,242,000
Physical Environment
$92,370,545
$85,347,279
$84,703,126
$72,993,188
$103,364,233
Transportation
$67,479,332
$66,205,448
$63,676,572
$83,566,968
$47,204,000
Economic Environment
$503,942
$517,000
$530,000
$543,000
$557,000
Human Services
$9,715,152
$9,958,000
$10,207,000
$10,462,000
$10,724,000
Culture/Recreation
$23,672,718
$37,250,119
$16,484,000
$15,664,000
$15,983,000
Debt Service
$5,050,341
$3,518,315
$483,000
$482,750
$486,750
Other
$43,875,508
$37,691,000
$41,090,000
$44,972,000
$38,633,000
TOTAL
$417,781,157
$411,650,161
$392,327,698
$413,206,906
$397,462,983
Source: Indian River County Office of Management and Budge(.
Earmarked Projected Expenditures
Table 6.12 identifies the projected expenditures for the water, sewer, and solid waste enterprise funds
for fiscal years 2019/20 through 2023/24. 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 3, 2019, Ordinance 2019-020 34
Comprehensive Plan Capital Improvements Element
Tabk 6.12: Projected Ezpensea Par WatRi Sewers M
s9ildwaste
Fiscal Year
Potable Water 6E Sanitary Sinver
Solid Waste
2019/20
$54,889,737
$17,807,578
2020/21
$52,580,279
$21,074,000
2021/22
$56,836,126
$17,110,000
2022/23
$44,411,188
$18,737,000
2023/24
$68,012,233
$24,924,000
Source: matan tuver county vtttce of Management and Budget.
In FY 2023/24, the forecast expenses for potable water and sanitary sewer services are expected to be
$68,012,233. That is an increase of 25.51% from the FY 2019/20 forecast expenses of $54,889,737.
Table 6.12 shows that, in FY 2023/24, the projected expenses for solid waste services are expected to
be $24,924,000. That is an increase of 39.96% from the FY 2019/20 projected figure of $17,807,578.
Operating Cost Projections
Table 6.13 provides forecasts of overall operating costs for the County for fiscal years 2019/20
through 2023/24. In fiscal year 2023/24, the County is forecast to incur approximately $299,937,750
in operating costs. Based on the figures shown in Table 6.13, the county's operating costs are forecast
to increase 8.54% between 2019/20 and 2023/24.
Table 6.13: Indian River CouMY Overam gnaftr4aXiMew-ons
Fiscal Year
Total Oncrotw1coits
2019/20
$276,338,018
2020/21
$281,588,315
2021/22
$285,504,000
2022/23
$292,629,750
2023/24
$299,937,750
Souree: Indian River County Office of Management and Budget
Proiected 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
for 10, 20, and 30 years. As table 6.14 indicates, the County's available bonding capacity for a 10 year
issue is $222,800,000, while its bonding capacity for a 30 year issue is $488,800,000.
Community Development Department Indian River County
Adopted December 3, 2019, Ordinance 2019-020 35
Comprehensive Plan Capital Improvements Element
Tab% 6.14: Indian loverConn Es to Raise Bonds Wit6ont
Ten Yew Twenty, "Years
Pledge Sources (Bond Intemat' fate @ (Bond Interest Rate
1.40°/.
A Public Vote
Thirty Years
(Bond interest Rate @
/
Half Cent Sales Tax
$90,500,000
$166,500,000
$226,300,000
Gas Taxes
$60,200,000
$108,000,000
$126,500,000
Tourist Tax
$19,600,000
$35,200,000
$47,200,000
County Revenue Program
First Guaranteed Entitlement
$1,900,000
$3,400,000
$4,600,000
County Revenue Program
Second Guaranteed
Entitlement
$3,900,000
$7,100,000
$9,500,000
Sub -Total
$17621002000
$320 200,000
$414,100,000
Possible Pledge Sources
Franchise Fees
$42,200,000
$75,700,000
$101,600,000
Road Impact Fees
$20,900,000
$36,700,000
$48,900,000
Sub -Total
$63,100,000
$112,400,000
$150,500,000
TOTAL
$239,200,000
$432,600,000
$564,600,000
*Rates are comparable term AAA rated municipal bond yields as of 9/25/2019.
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 3, 2019, Ordinance 2019-020 36
Comprehensive Plan Capital Improvements Element
Community Development Department Indian River County
Adopted December 3, 2019, Ordinance 2019-020 37
Total
$4,418,649
$1,094,371
$499,238
Balance
$2,970,000
$2,132,000
$3,865,000
Interest
$49,302
$35,178
$194,013
Principal
$2970,000
$1,058,000
$305,000
Total
$3,019,302
$1,093,178
$499,013
2021
Balance
$0
$1,074,000
$3,560,000
Interest
$17,721
$178000
Principal
$1,074,000
$305,000
Total
$1,091,721
$483,000
2022
Balance
$0
$3,255,000
Interest
$162,750
Principal
$320,000
Total
$482,750
2023
Balance
$2,935,000
Interest
$146,750
Principal
$340,000
Total
$486,750
2024
Balance
$2,595,000
Interest
$129,750
Principal
$355,000
Total
$484,750
2025
Balance
$2,240,000
Interest
$112,000
Principal
$375,000
Total
$487,000
2026
Balance
$1,865,000
Interest
$93,250
Principal
$390,000
Total
$483,250
2027
Balance
$1,475,000
Interest
$73,750
Principal
$410,000
Total
$483,750
2028
Balance
$1,065,000
Interest
$53,250
Principal
$430,000
Total
$483,250
2029
Balance
$635,000
Community Development Department Indian River County
Adopted December 3, 2019, Ordinance 2019-020 37
Comprehensive Plan Capital Improvements Element
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 2019/20 and ending in FY 2023/24.
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 2023/24. As shown in Table
6.7, the County will generate $2,031,428,904.50 in revenues from general funds, enterprise funds, and
internal funds from fiscal year 2019/20 to fiscal year 2023/24. 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 $2,031,428,904.50.
Overall, the County will have enough revenue to cover the costs associated with the five year capital
improvements program. For all projects contained within the County's Capital Improvements project
list, the total estimated cost is $389,169,564 for the next five fiscal years. This is 19.15% 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
Community Development Department Indian River County
Adopted December 3, 2019, Ordinance 2019-020 38
Comprehensive Plan Capital Improvements Element
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 and identified below 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 multi --family projects.
Within Indian River County, the impact from the construction of a single family home on an existing
subdivision platted lot or legally created single-family parcel will constitute a de minimus impact on
public facilities and thus be exempt from the concurrency requirement. Concurrency traffic impacts
for single-family homes will be accounted for through tracking single-family trips and an annual
traffic count update of the County's Concurrency Management System. Single — family trips tracked
through this accounting system will be considered in development project traffic studies.
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,
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.
Community Development Department Indian River County
Adopted December 3, 2019, Ordinance 2019-020 39
Comprehensive Plan Capital Improvements Element
Table 46: Service I evel Kepares for Co®currency Related Feell tse
Public Facility CMegory
specific Facility
Capacity Measure
Demand Measure
� �... Geographic Scope •.
Transportation
Roadway
Volume of cars
Peak Semon/Peak
Affected Roadways
W
accommodated over time
Direction/Peak Hour Trips
Sanitary Sewer
Treatment Plan[
Treatment design capacity
(GPD)
Generation Rate GPD
Service Area
(GPD)
Potable Water
Treatment Plant
( PD ent design capacity
Generation Rate (GPD)
Service Area
Volume in active cell (cubic
Generation Rate (tons per
Entire County
Solid Waste
Landfill
yards)
capita per year)
Recreation
Parks
Acres of park land
Acres of parks per thousand
population
Entire County
Stormwater Management
Dra'nage
Volume of water
Volume of storrnwater
initialling for design storm
Basin
conveyances
Education"Public
Schools (K-
Number of students
Enrolled Students/ Future
Service Area
12
accommodated over time
Student Genem[ion
*Limited to participating Schools owned and operated by the Indian Krver county scnota ursvrcr
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.
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.
Community Development Department Indian River County
Adopted December 3, 2019, Ordinance 2019-020 40
Comprehensive Plan Capital Improvements Element
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.
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.
Community Development Department Indian River County
Adopted December 3, 2019, Ordinance 2019-020 41
Comprehensive Plan Capital Improvements Element
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, while the other is new project
demand.
Non-committed/non-reserved single-family lot projected demand to the facility impacts associated
with construction on individual single-family lots in platted subdivisions and construction on legally
established individual single-family unplatted lots and acreage will constitute a de minimus impact on
public facilities and thus be exempt from concurrency review. Single-family home traffic impacts will
be accounted for through tracking single-family trips for use in development project traffic studies and
annual traffic count updates.
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.
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:
➢ For sanitary sewer, potable water, solid waste and drainage facilities:
Community Development Department Indian River County
Adopted December 3, 2019, Ordinance 2019-020 42
Comprehensive Plan Capital Improvements Element
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:
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. 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
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.
➢ 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
Community Development Department Indian River County
Adopted December 3, 2019, Ordinance 2019-020 43
Comprehensive Plan Capital Improvements Element
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
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.
Community Development Department Indian River County
Adopted December 3, 2019, Ordinance 2019-020 44
Comprehensive Plan Capital Improvements Element
➢ 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.
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.
Community Development Department Indian River County
Adopted December 3, 2019, Ordinance 2019-020 45
Comprehensive Plan Capital Improvements Element
Table 6.17: Monitoring Sitem Design
Public Facility...
Specific '.'..
'. TOW Capacity
'pxistr g Demmd
Committed Dermad
Available Capacity ' ..
Category
Facilities
Annually
Identify existing flows for each water and sewer treatment plant
Utilities
Annually
Estimate Landfill (active cell) volume used
Utilities
Peak season/ peak
Annual count (average)
Volume estimated from
(Total Capacity) - (Existing
Traffic
Roadways
direction/ peak
(peak semon/peak
approved Development
Demand) - (Committed Demand)
Do annual student counts (FTE) for public schools to determine existing demand
School District
hour (LOS D)
direction/peak hour)
Orders (DO)
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
Treatment
Ongoing
Volume estimated from
(Total Capacity) - (Existing
Sanitary Sewer
Plants
Design Flaws
Existing flows
approved DO's
Demand) - (Committed Demand)
Treaunent
Volume estimated from
(Total Capacity) - (Existing
Potable Water
Plants
Design flows
Existing flows
approved DO's
Demand) - (Committed Demand)
Solid Waste
Landfill
Active cell design
Active cell volume used
Volume estimated from
approved DO's
(Total Capacity) - (Existing
Demand) - (Committed Demand)
capacity
(Acres per thousand
(Acres per thousand
population) X (projected
(Total Capacity) - (Existing
Recreation
Parks
Park Acreage
population) X (existing
Population for approved
Demand) - (Committed Demand)
population)
DO's)
Volume of storrnwater
Drainage
Drainage
Volume
Existing flows
allowed to outfall for
(Total Capacity) - (Existing
conveyances
approved DO's
Demand) - (Committed Demand)
Public
Permanent Student
Annual Enrollment
Students estimated from
approved residential
(Total Capacity) (Existing
( ty)
Education
Schcols(K-12)
Stations (FISH)
Count (FTE)
Development Orders)
Demand) - (Committed Demand)
To implement the monitoring system, the following actions shown in table 6.18 will be necessary.
Table 6.18: Monitoring tem -Tasks
Action
Respoaaibk Department
Thmag
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
Community Development Department Indian River County
Adopted December 3, 2019, Ordinance 2019-020 46
Comprehensive Plan Capital Improvements Element
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.
Goal, Obiectives 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
Obiective 1: Construction of Capital Facilities
By 2024, 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, deferral, 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;
Community Development Department Indian River County
Adopted December 3, 2019, Ordinance 2019-020 47
Comprehensive Plan Capital Improvements Element
➢ 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;
➢ 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.
Community Development Department Indian River County
Adopted December 3, 2019, Ordinance 2019-020 48
Comprehensive Plan Capital Improvements Element
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 2019-2020 through 2023-2024 Indian River County
School District Five -Year Facilities Work Plan. The Indian River County School District Five -Year
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.
Policy 2.3: 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.
Policy 2.6: 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.
Community Development Department Indian River County
Adopted December 3, 2019, Ordinance 2019-020 49
Comprehensive Plan Capital Improvements Element
Objective 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.
PoliU 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 .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 Mana eg ment:
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.
Community Development Department Indian River County
Adopted December 3, 2019, Ordinance 2019-020 50
Comprehensive Plan Capital Improvements Element
By 2023, 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:
➢ 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.
➢
SanijM 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.
Community Development Department Indian River County
Adopted December 3, 2019, Ordinance 2019-020 51
Comprehensive Plan Capital Improvements Element
➢ 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
the exception of the following two, which will operate at level of service "E" plus
20%.
• 27' Ave — South County Line to SR 60
• 43`d Ave — Oslo Road to 161i Street
➢ Level -of -Service "D" plus 20% during peak hour, peak season, peak direction
conditions on the following roads until such time that a major capacity improvement,
as specified below, is constructed. At such time that the major capacity improvement
is constructed, the level of service for that road shall be "D" during peak hour, peak
season, peak direction conditions.
CR 510 — 66th Avenue to US Highway 1 (scheduled for widening)
37th Street — US Highway 1 to Indian River Boulevard (scheduled for
widening or alternatively mitigated by extension of Aviation Boulevard from
US 1 to 371 Street)
During the time period before major capacity improvements are provided for these
two roads, proposed major development projects approved by the planning and zoning
commission or board of county commissioners that will impact either or both of the
roads may, based on a traffic study approved by the Public Works Director, be
approved with conditions related to provisions for interim roadway improvements that
mitigate project impacts on one or both roads.
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:
Community Development Department Indian River County
Adopted December 3, 2019, Ordinance 2019-020 52
Comprehensive Plan Capital Improvements Element
➢ 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
➢ 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):
Community Development Department Indian River County
Adopted December 3, 2019, Ordinance 2019-020 53
Comprehensive Plan Capital Improvements Element
➢ 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.
Obiective 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.
PoliU 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.
Community Development Department Indian River County
Adopted December 3, 2019, Ordinance 2019-020 54
Comprehensive Plan Capital Improvements Element
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.
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;
Community Development Department Indian River County
Adopted December 3, 2019, Ordinance 2019-020 55
Comprehensive Plan Capital Improvements Element
➢ 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.
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 6.18, 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 3, 2019, Ordinance 2019-020 56
Comprehensive Plan Capital Improvements Element
Tabk 6.19: CapftW Impruvemant Eknalaeit Im tioiq l4Gatri
Poliq
Type of Ac"
Reapolpaibik
Timms
Capital llxpmdihae
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
Deparhnents/SD
Ongoing
Yes
1.5
Prioritize and implement programs
Appropriate County
Departments/SD
Ongoing
Yes
1.6
Maintain previous commitments
BCC/PWD/SD
Ongoing
No
1.7
Replacement and renewal of infrastructure
Appropriate County
Deparmtents/SD
Ongoing
g g
No
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
1.12
School District Fiver -Year Facilities Work Plan
SD
Ongoing
Yes
2.1
Define costal high hazard area
DCA
Ongoing
No
2.2
Maintain density and intensity levels of current FLU Map
PD
Ongoing
No
2.3
management Budget mana
8
Appropriate County8
Departments
Ongoing
Yes
2.4
Maintain LOS standards
Appropriate County
Departments
Ongoing
Yes
2.5
Funding mechanisms
BCC/Private Developers
Ongoing
No
2.6
Infrastructure replacement strategy
Appropriate County
Departments
Ongoing
g 8
No
3.1
Maintain concurrency management system
PD
Ongoing
No
3.2
Follow connection matrix of Comprehensive Plan Sub-
Elements
Appropriate County
Departments
Ongoing
No
3.3
Maintain adopted LOS standards
PD
Ongoing
No
3.4
Land use decisions
BCC
Ongoing
No
3.5
Adopt LOS standards
BCC/SD/AppropriateCounty Departments
Ongoing
No
4.1
Imposeregulations
Appropriate County
Departments
Ongoing
Yes
Community Development Department Indian River County
Adopted December 3, 2019, Ordinance 2019-020 57
Comprehensive Plan Capital Improvements Element
Table 6.19: Capital Improvement Element Impl emetttation Matt97e
Type of Action
Responsibility
Thning
Capital ExpmdW= -.
Conduct research
OMB/PD
Ongoing
No
r43
Work with municipalities
BCC/SD/Other Local
Governments in IRC
Ongoing
No
land use changes only if infrastructure can
BCC
Ongoing
No
5IApprove
support land use change
5.2
Prioritize capital improvements
BCC/SD/Appropriate
County Departments
Ongoing
No
5.3
Extension of facilities and services
BCC/Appropriate County
Departments
Ongoing
No
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
8
BCC/Appropriate County
Departments
Ongoing
No
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
County Departments
2024
No
5 I I
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 3, 2019, Ordinance 2019-020 58
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 Improvements Ele ent Eve att Matrix
Objective Measure Timeframe
I
Existing deficiencies in county services and/or obsolete or worn-out facilities
2024
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 3, 2019, Ordinance 2019-020 59
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.
F:\Community Development\Comprehensive Plan Text Amendments\CIE\2019\2019 CIE Final Clean for Ordinance with BCC revisions.doc
Community Development Department Indian River County 60
Adopted December 3, 2018, Ordinance 2019-020
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Comprehensive Plan
INDIAN RIVER COUNTY SCHOOL DISTRICT
Local 1.50 h\II Expenditum For hllakdwaflee, Rapalr and R m vatbn
MBdpelad espwldaass apadW tarn locel fundn9 saunas onr the yers wmned by this siren, wwk Plan.
Capital Improvements Element
2019 - 2020 Work Plan
RwnaFkg Make aur Reek ham 1.5 MN
$5.879,446
$9,575,818
$10,337,968
39,117,345
$13.183.825
$48.394,220
Mtntananiemepri Salaries
$3,343,645
$3,500.000
$3,500,000
$3.500,000
$3,500.000
$17.343.813
SehWl Bus Purdrses
$1,050,000
$1,050.000
$1.050,000
$1,050,000
$1,050,000
$5.250,000
Olhar Venice Punheses
$100,000
11200.000
$0
$200.000
110
5500,000
Captel0ullry Eplprllerf
so
so
so
so
f0
SO
Rennase Payinwxs
f0
$0
SO
SO
$c
$0
COP Den S".
$10,070.590
$10,063.610
$10,065,090
$10,088,090
$10,062.250
$50.329,880
Ren0.sess RelPwleges
$400.000
6400,000
$400,000
$400,000
$400,000
$2.000,000
EnNpmemal Pra owns
s0
s0
$0
to
m
$0
..1011.14 Den SSMw
s0
s0
so
s0
m$p
SyW.l Fedalas Canriva3.n Acceux
s0
$0
SO
s0
SD
$0
Pramiwm wProperly casualty lnsumce-1011.71
(44 b)
31,211,981
s0
EO
$0
$0
$1,211,991
O MIWmd Schur CenstnwOan Bands (OSCE)
$1.300,125
$1,300,125
$1,300,125
$1,300,125
57.300,125
$8.500,825
OwMkKIZ0Wm Acedwrly8Md,;(OZAS)
i0
i0
ED
EO
SD
W
Stals Charter SdMd COPM Ouffsy
$1,214,934
$1,880,460
$1,680,460
$1,880,480
$1.880,460
$8.736,774
broad Fans 'RESTRICTED FUNDS FOR FUTURE
CAPACITY PRODUCING PROJECT DUE TO
GROWrH-
$1,700,000
31.300,000
$1.300,000
$1,300,000
$1.300,000
$8.800,000
Perlwm rwa, Cce"c0ng Den Sw ice
$891287
s0
s0
s0
$0
$891,287
Lacal Orputllhr. Touts:
$27,18;01$
$29,270.241
$29,833,863
$28.918,020
932,$78,480
f14$,OSM02
Revenue
1.50 hill ftin nue source
Sa of EsBmalW COPW Odlay Revenue tom eedl amanty epwo ai4i e ~ is esa idled M M eve341bla far expanaMes ce tae PW,*a n Wded
M me hints a drill tidWbs wwk WOonan. AN alnOrN am NET after cwlsidwkq crryoar balances. Ineresl sam d. new COP'., 1011.14 and 1011A5
Iaans, alc. Diriids cennot use 1.5 -MW ends fir selrkn except for those. p9dlly essotleleE wilt mslnlanancesaMir Pmkicls. (1011.71 (5). F.S.)
Pam 4 of 16
Community Development Department
Adopted December 3, 2019, Ordinance 2019-020
1003R019 10:05:08 AM
Page D-2
Comprehensive Plan
INDIAN RIVER COUNTY SCHOOL DISTRICT
Capital Improvements Element
2019 - 2020 Work Plan
PECO Revenue Source
The fr0ure in Me roe designated 'PECO Maldenan we be subtraded Iran Mtls available for newt struclim be use PECO malnlenwm dollars umd
be used fa new anstruo .
CO & DS Revenue Source
aevanue from Capaal Outlay and DeM Se funds.
Pape 5 of 16
Community Development Department
Adopted December 3, 2019, Ordinance 2019-020
10MMI910:05:08 AM
Page D-3
Comprehensive Plan
INDIAN RIVER COUNTY SCHOOL DISTRICT
Capital Improvements Element
2019 - 2020 Work Plan
Fair Share Revenue Source
M Iagety bindn0 cararitrn s it pmporlknMe fur -sham InUuMOn tar Impacts on Wdlc school hdlaea must ba Inducted In me 5 -year dedd vrork proaam.
Nothing reported for this section.
Sales Surtax Referendum
.ryedk infarmaean abed ally rd*nM(um AN a 1 -nM a )Ford solar mPomncim dudn0 me previous year.
W 9m aohod datrkl hdd a audv M1brWKI= damp UW MW fiscal yw 2018-201W No
Additional Revenue Source
Any addtlorW rewmro sources
Page 8 of 1e
Community Development Department
Adopted December 3, 2019, Ordinance 2019-020
1021/1019 1005:08 AM
Page D-4
Comprehensive Plan
INDIAN RIVER COUNTY SCHOOL DISTRICT
Capital Improvements Element
2019 - 2020 Work Plan
Ged6 tarn loal tlanrreneds and -kr-
iD
w
to
N
fo
N
aaa o wdati9n
IteeW. Ind gRoa On lrvaWment
SKIN
$10.126
610,126
610,126
614126
S900M
Re w ham Band, PWlq Posed,
N
0o
W
w
N
io
from t and a 12 ant 5Wee added,
Toted Fund Balwa grtW F nm j
110
6100000
s
341,000000
to
xmz
Ganem CapOW Outhey Ob190M0 Fume
W
w
to
0o
W
w
BeMnce Cwded Fornrd Fran Toted
Fund Balwoe Carded FonnN
$eGOl FedaleO CanffiudM AttcW
61,2119]1
6162160
6112166
6192166
61621N
6291496
One Cwt -12 CW SeM SudC Debt
C
M
f0
w
so
w
Sella From ToW Fwd BYence Ceded
Fard
n
CWWl CNAW FFaled3 FurMl BaMnee
w
6o
w
N
$0
w
Ceded F9reerd Fran ToMI Fund
Winae Corded Foeard
7W WW
9;Chas
112,24091
9t.)Y,9tt
f1d19,911
it.)Y,9n
N9,01gm
Total Revenue Summary
TdW AvW1e01e 1t9inrde 114574228 $6,037,195 56,557,325 512,136,000 116,364032 112964572
Project Schedules
Capacity Project schedules
Pelle 7 0116 1 W13201910O5:Ot1 AN
Community Development Department Page D-5
Adopted December 3, 2019, Ordinance 2019-020