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Home My WebLink About09/10/2025 (3)aAv ER COUNTY COMMISSIONERS Joseph Flescher, District 2, Chairman Deryl Loar, District 4, Vice Chairman Susan Adams, District 1 Joseph H. Earman, District 3 Laura Moss, District 5 BOARD OF COUNTY COMMISSIONERS INDIAN AVER COUNTY, FLORIDA COOKISSI N 1ldFNDA WEDNESDAY, SEPTEM*KR 10, 2025 - 5:01 PM Commission Chambers Indian River County Administration Complex 1801 27th Street Vero Beach, Florida 32960 indianriver.gov John A. Titkanich, Jr., County Administrator Jennifer W. Shuler, County Attorney Ryan L. Butler, Clerk of the Circuit Court and Comptroller Public Hearing on Tentative Budget and Proposed Millage 1. CALL TO ORDER 2.A. A MOMENT OF SILENT REFLECUON FOR FIRST RESPONDERS AND MEMBERS OF THE ARMED FORCES 2.B. INVOCJ T -JON Deacon Wilfred Hart, Friendship Missionary Baptist Church 3. PLEDGE OF ALLEGIANCE County Administrator John Titkanich, Jr. 4. BUDGET OVERVIEW BY COUNTY ADMINISTRATOR, JOHN A. TITKANICH, JR. A. Proposed Budget Attachments: Proposed Budget & Millage Rates 5. AD VALOREM FUNDS A. Ad Valorem Millage and Ad Valorem Budget (Read each fund separately and make motion for each fund after public input). General Fund (tuber 10, 2025 Page 1 of 5 Proposed millage 19 "3.5475 and is 6.69% above rolled back rats.. t1f proposed budget is $156,982,168. Attachments•Generel FUnd o Open for public comments. Consider any proposed changes to tentative budget. • Make a motion to adopt the tentative millage. • Make a motion to adopt the tentative budget. M.S.T.U. Proposed millag_e is 1.1506 and is 6.09% above rolled back rate of 1.084E 29 proposed budget is $55,757.511. Attachmnt3: MST'U Fund • Open for public comments. • Consider any proposed changes to tentative budget. • Make a motion to adopt the tentative millage. • Make a motion to adopt the tentative budget. Transportation Fund Proposed budget is VMS= Attachments: Transportat"ion • Open for public comments. • Consider any proposed changes to tentative budget. • Make a motion to adopt the tentative budget. Emergency Services District Proposed millage � Sf V&d to 1.15% abt 6116d Ad, I till' proposed budged§ V115471. - Attachments: Emergency Services • Open for public comments. • Consider any proposed changes to tentative budget. • Make a motion to adopt the tentative millage. • Make a motion to adopt the tentative budget. Land Acquisition Bonds -2024 Proposed millage is 0.06*10. The proposed budget is $1,843,432. Attachments: Land Acquisition • Open for public comments. • Consider any proposed changes to tentative budget. • Make a motion to adopt the tentative millage. • Make a motion to adopt the tentative budget. Aggregate September 10, 2025 Page 2 of 5 Proposed t iftee is -AJ f58 and is 6.47% above rolled back rate of 5.7442 d. INDIAN RIVER COUNTY BOARD OF COUNTY COMMISSIONERS SITTING AS SOLID WASTE DISPOSAL DISTRICT BOARD Solid Waste Disposal District Budget (Non -Ad Valorem Special District) Attachments: SWDD SWDD Resolution SWD© F*RfFinal Assessment Resolution) A. Announce 2025/2026 Proposed Charge and Budget 1. Universal Collection Assessment $181.70 2. $125.06 per Residential Waste Generation Unit ($187.59/House) (15.00% increase from current year) $79.12 per Commercial Waste Generation Unit (15,00% increase from current year) Readiness -to -Use Fee $46.62 (1,5.70% increase from current year) 3. $42,047,435 Budget B. Receive comments from the Public. C. Consider any Proposed Amendments. D, Make a motion to approve resplutiops and adopt all non -ad valorem assessment rates. E. Make a motion to adopt tentative budget. 7. ADOPTION OF NON -AD Vi .OREM ASSESSMENT CHARGES • Non ° -em Assessments Waters 'Edpe FAR A. Announce 2025/2026 proposed charge for each Non -Ad Valorem Assessment District. B. Receive comments from the Public. C. Consider any Proposed Amendments and Calculate Revised Charge. D. Make a motion to adopt resolutions. 8. APPROVE NON -AD VALOREM DOLLAR BUDGETS A. Announce 2025/2026 Proposed Budget 1. Special Revenue Funds - $48,803,821 Attachments: Special Revenue i other Debt Service Fund $500,000 Attachments: Debt Service September 10, 2025 Page 3 of 5 Capital Projects $a M ,004 Attachments: Capited t iects 4. Enterprise Funds - $79,981,565 Attachments: Enterprise Funds Internal Service Funds - $57,398,185 Attachments: Intemal Services I3, Receive comments from the Public. C. Consider any Proposed Amendments. i). Make a motion to adopt tentative budget. R ANNOUNCE TIME AND PLACE OF FINAL BUDGET HEARING FINAL Budget Hearing will be held at 5:01 P.M. on Wednesday, September 17, 2025, at the County Administration Building A, Commission Chambers, 1801 27th Street, Vero Beach, Florida 32960 10. ADJOURN Except for those matters specifically exempted under the State Statute and Local Ordinance, the Board shall provide an opportunity for public comment prior to the undertaking by the Board of any action on the agenda, including those matters on the Consent Agenda. Public comment shall also be heard on any proposition which the Board is to take action which was either not on the Board agenda or distributed to the public prior to the commencement of the meeting. Anyone who may wish to appeal any decision which may be made at this meeting will need to ensure that a verbatim record of the proceedings is made which includes the testimony and evidence upon which the appeal will be based. Anyone who needs a special accommodation for this meeting may contact the County's Americans with Disabilities Act (ADA) Coordinator at (772) 226-1223 at least 48 hours in advance of meeting. Anyone who needs special accommodation with a hearing aid for this meeting may contact the Board of County Commission Office at 772-226-1490 at least 20 hours in advance of the meeting. The full agenda is available on line at the Indian River County Website at www.indianriver.gov The full agenda is also available for review in the Board of County Commission Office, the Indian River County Main Library, and the North County Library. September 10, 2025 Page 4 of 5 Commission Meetings are broadcast live on the County website under IRCTV and the Cablecast Streaming App, available for download on WS App Store, Google Play Store, ROKU, Fire TV, and Apple TV. Rebroadcasts continuously with the following proposed schedule: Tuesday at 6:00 p.m. until Wednesday at 6:00 a.m., Wednesday at 9:00 a.m. until _5:00 p.m., Thursday at l: 00 p.m. through Friday Morning, and Saturday at 12:00 Noon to 5:00 p.m. September 10, 2025 Page 5 of 5 PRELIMINARY BUDGET HEARING ��E-AR TABLE OF CONTENTS Budget Ad and Comparison By Fund Taxing District Summary General Fund Municipal Service Taxing Unit (M.S.T.U.) Transportation Emergency Services District Aggregate Solid Waste Disposal District (S.W.D.D.) Non -Ad Valorem East Gifford Stormwater Watershed M.S.B.U. Vero Lake Estates M.S.B.U. Streetlight Districts Special Revenue Funds Traffic Improvement Fees Additional Impact Fees Traffic Impact Fees 2020 Rental Assistance Secondary Road Construction Special Law Enforcement Fund Tree Ordinance Fines Tourist Development Fund 911 Surcharge Drug Abuse Fund IRCLHAP/SHIP MPO (Metro Planning Organization) Miscellaneous Funds (Continued) Coastal Engineering Fund Neighborhood Stabilization Plan 3 Florida Boating Improvement Program Disabled Access Programs Intergovernmental Grants Traffic Education Program ARP—American Rescue Plan CARES Act & COVID-19 Response Fund Court Facility Surcharge Additional Court Costs Fund Court Technology Fund Land Acquisition Series 2006 Opioid Settlement Funds Land Acquisition Series 2024 Debt Service Capital Projects Enterprise and Funds Golf Course Building Department Utility Services Utility Impact Fees Internal Service Funds Fleet Management Self -Insurance Employee Health Insurance N N W Y I Y, M n m to m N P O O f7 O et IO m N m O m 0 m f'7 m n O m a m IA c m f0 O f, cn O a IO In rl NIL m t9 �O tO m t0 N 10 Cif f� tO 01 f� /�! J Q O N m P m W N aa n m a � m N aCi aG n n O n ai ci O I� N m O) 00 m m O m N N n N m O H Q O In T mlp fO f') '- I� Oa N m v N N Pm N mp O m o N n N o m o m N� o N A IO P Om! . v m w Ino V N O o m N Oml r V O IO 10 10 O O st O o m O (D o m IO O o o 0 o o m o o o m m o IO W V) m O O O fp {O N OcL m m �D Z ci 0 aW' % Z I� .I.ppn V st N I� N INO Y t7 M O m Vi m N m m N m tm�f LL m z W V Z m a uni Iry In (1 In(f W o o 0 o o 0 o f� l7 N O 10 O m m O o o o 10 o 0 cn m '7 10 n oo m r° c v Iii C3a. g� ;Em m I� m m o o z rn LL •- n c °i m o n n a ^ N n Z W J F O O N O O pp o 0 N 0 V O O p O O O Q U RfD OD a O N tn0 I j 8 C' m Il) m m O) O) m m c O of m h o lV m co Ip m m m n m If1 In m In m O l N P M O O v N N N Ua U of N a �- N N M m a Pf m N 0 0 0 0 0 0 o 0 O O O 10 0 0 0 0 0 0 0 0 0 N O 10 O W O C O O O pO S O tND_ fNO. W m i Z O H O N m A N a O ill r O r N V' O m QW LL U) W l+l O O m o m 0 L� n m N N m m O O mm O O m O N o 0 N J a g 7 y o m N yr L v 1% 1� Pf N r m IA lO m cO m o c, m 0 e+f f` M V m m m W U Z O m m m N m V th M we� O N I- N OD OD Cl) Z W Z I W] m N C] N O O m Ill L In N n M N N O a /p N r O N O v Om7 OOD_ z Q y Lu LL r V n N m t7 N V N V O O O O a O O O O O O O O O O n O J F m 100 A P m V a V N P m Cq N Q V aV a O O O r N c to y N m Cl) < N co N < 0 V O V Q O O O LO O OLO O O O O O N o W) e o v a v v vZZ Fy z O1 g j lo,N m r r a U o o In o o m m m n o m m o 0 0 0 0 0 0 o g n o rn z Lu n w o o r o n m P% m m In c v m co o mLu m n r Ci N ui m N N t0 N o N N IO O imp m ani cl V N m m pv 10 W W (n iO n m a) r trO fm0 IA n � y O W Z 0 0 0 0 0 01 0 0 0 N Om M O m O 0 0 0 0 0 N O I(1 Q N O O O O O O O m c Pl IO m m m N It N c+7 lh m N aD IO t` 0 Q Z rn m v Mw o n m I mm a m F Q LL Ol M N m m m M N o N m m r N N m N O N a JQ Z m p 10 O N m m 0 0 O m n Na N O m m N r N O m l� m 0 a 0 m 0 0 IO m m O N 0 O m N In N W a U= V m m M m M m m M m en N N U i C9 OND N n m v_ M o O m m N N m Ino rl lm0 O N /N0 P�7 m m m O n r n O m N n jW Q N Imo N N N Imo W P7 n Imo N N o N IO m o a 10 a O f� m 10 m t0 PI O m m m N m O O m J 1� O m m 0 O 10 m m m t0 N O N M N m C) m r O m w a pp O O m oD m Ill N OO O l7 1!f n V m O W z n N 1� O r Pf N m m [V O) O N 0 N V O V W OG M 0) pad m N O N w Z LL SO a n Om!_ N O m m lmO_ N N m W N /h O) m M N ' m m m O O r t+1 m ' IO In fO IO O O CL y Z; W y 1p IN M W W W MIL N K I y O N W W My _ _ S y E .N.. W p ' W y z W W L W W 7 H d c N Z N N Q x C N j d a 2 y 12 g m c bpl LD f W �.. Q W y °7 E y w0 Q W W E c `O y y_ 0 C c N N Q W N d LL c V O' d Q c.5:88,5 m c W c W Z q q H W v m m N O G, t: W W O Q y y D U LL O N C IL m z !` y N E 6 d C J d O LL J Z {Up 7 ~N Q p 7 L ~Q d O O N d N W LL y J Q z 7 y J Z Z 0 z� �a( (D 7 2 0 7 7 Q Q N N x c9 a s H W 2 C U G 5 F a' U �a( ~ X Y, NOTICE OF PROPOSED TAX INCREASE The Indian River County Board of County Commissioners has tentatively adopted a measure to increase its property tax levy. Last year's property tax levy: A. Initially proposed tax levy ........ $ 179,315,826 B. Less tax reductions due to Value Adjustment Board and other assessment changes ...................$ 3501,410 C. Actual property tax levy ............ $ 178,965,416 This year's proposed tax levy .................$ 19496149399 All concerned citizens are invited to attend a public hearing on the tax increase to be held on Wednesday, September 17, 2025 at 5:01 p.m. at County Commission Chambers 1801 27th Street Vero Beach, Florida 32960 A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing. 3 Proposed Budget Comparison by Fund Fiscal Year 2024/25 and 2025/26 Fund Number and Description Funds: 001 GenerelFund 004 Municipal Service Taxing Unit Fund FY 2024/25 Budget @ 3/31/25 $156,705,944 57,255,306 FY 2025/26 Department Requests $165,281,450 63,157,384 FY 2025/26 proposed Budget =156,982,168' 66,757,611 $ Increase (Decrease) $278,224 (1,497,796) %Increase (Decrease) 0.2% (2.6)% 111 Transportation Fund 28,681,987 28,472,462 27,076, (1,606,202) (6.8)% 114 Emergency SerAces D!Wct 83,507,670 1,778,092 76,258,049 1,779,600 73,586,471 1,843,432 (9;922,199) 65,340 (11.9)% 3.7 % 255 Land Acquisition Bonds -2024 Telal-Ad Valorem Taxing Funds: $327,928,969 $334,948,945 1 $316,1W387 ($12,684,632) (8.9)% Solid Waste Disposal District: 411 102 103 Solid Waste Disposal District' ��ue Funds: Traffic Improvement Fund Additional impact Fees $28,887,715 $1,478,861 12,080,659 $42,047,435 $0 1,948,246 $42,047,435 $0 1,904,483 $13,159,720 ($1,478,861) (10,176,076) ::(145.6% 00.0)% (842)% 104 Traffic Improvement Fees 2020 7,227,826 14,691,920 14,691,920 7,464,094 103.3% 108 Section 8/RentelAssistance 4,131,628 6,074,864 3,993,33 (138,296) (3.3)% 109 Secondary Road Construction 8,501,889 13.954,393 8,849,930 348,041' 4.1% 112 Special Law Enforcement _ 142,072 0 0 (142,072) (100.0)% 117 Tres Ordinance Flnes 370,000 360,000 360,000 (10,000) (2.7)% 119 Tourist Development Fund 1.883,219 2.243,900 2,243,900 260,681 13.1 % 120 911 Surcharge 3,204„386 1,509,640 1,627,705 (1,576,681) (49.2)% 121 Drug Abuse Fund� 50,000 75,000 7500 , 26,000 60.0 123 IRCLHAP/SHIP 3,807,307 2,026,207 11950, (1,867,249) (48.8)% 124 Metro Plan Organization 995,246 781,510 791,034 (204,211) (20.6)% 127 Native Uplands Acquisition 140,000 100,000 100,000 (40,000) (28.6)% 128 Coastal Engineering 10,682,264 10,473,694 100100,328 (191,925) (1.8)96 130 Neighborhood Stabilization 3 Plan 10,000 10,000 10,000 0 0.0% 133 Florida Boating Improvement Prog. 615,900 46,800 65, (550,900) _ (89.4)% 135 Disabled Access Programs 34,636 34,638 _ (94,988) (100.0)% 136 Intergovernmental Grants 590,982 590,982 0 (590.982) (100.0)% 137 Traffic Education Program 49,000 49,000 49,000 0 0.0% 138 ARP - American Rescue Plan 4,126,431 0 0 (4,125,431) (100.0)% 139 CARES ACT & COVID-19 Response 426,885 0 0 (426.685) (100.0)% 140 Court Facility Surcharge Fund 121,000 121,000 120, (176) (0.1)% 141 Additional Court Costs 148,871 148.971 95,000 (63,871) (38.2)% 142 Court Technology Fund 260,000 103,094 300.000 20,000 7.1% 145 Land Acquisition Series 2006 _ 336,621 336,621 0 (336,621) _ (100.0)% 147 Opioid Settlement Funds 256,590 256,590 0 (258,590) (100.0116 155 Land Acquisition Series 2024 24.780,742 0 (24.780,742) (10om% 171 E. Gifford Stonnwater M.S.S.U. 1,577 1,677 1, 0 0.0% 179 Oceanside Streatlighting 2,714 2,714 2,749 ~ 36 1.3 % 180 Oslo Park Streettighting 42,681 42,861 42,132 (529) (1.2)% 181 Gifford Streatlighting $9.266 89,286 88.799 (466) (0.6]'96 182 Laurelwood Streetlighting 10,642 10,642 10, 90 _ 0.8% 183 RockdOgeStreattighting 2;621 2,621 2,307 (214) (8.5 Proposed Budget Comparison by Fund Fiscat Year 2024/25 and 2025/26 Fund Number and Description FY 2024/25 Budget @ 3/31/25 FY 2025/26 Department Requests FY 2025/26 Proposed Budget $Increase (Decrease) °h Increase (Decrease) Special Revenue Funds (continued): 184 Vero Highlands Streetlighting $112,733 $112,733 $114,663 $1,930 1.7 % 186 Porpoise Point Streetlighting 446 446 430 (16) (3.6)% 188 laurelCourt Streetlighting 1,427 1,427 1,416 (11) (0.8)% 189 Tierra Linda Streetlighting 3,520 3,520 3,568 48 1.4 (108) 190 Vero Shores Streetlighting 6,806 6,806 6,698 (1.6)% (165) 191 Ixora/Eastview Streetlighting 8,535 8,535 8,370 (1.9)% 437 (174) 192 Royal Poinciana Streetlighting Roseland Streetlighting 19,548 19,548 19,985 2,277 2.2% (7.1)% 193 2,451 " 2,451 2,113 2,113 2,064 194 Whispering Pines Streetlighting (49) (2.3)% 31,790 31,790 32,144 195 Moorings Streetlighting 354 1.1 % 2,187 2,187 196 Walker's Glen Streetlighting 2,260 73 3.3% 4,204 197 Glendale Lakes Streetlighting 4,204 4,483 279 6.6% 198 Floralton Beach Streetlighting 2,551 2,551 2,812 261 10.2% 199 West Wabasso Streetlighting 8,420 8,420 8,370 (50) (0.6)% 185 Vero Lake Estates M.S.B.U. 1,167,165 820,270 818,472 (348,693) (29.9)% Total -Special Revenue Funds: $88,004,982 $56,112,241 $48,803,821 ($39,201,161) (44.5)% Other Debt Service Funds: 204 1 Dodger Bonds $500,000 $500,000 $500,000 $0 0.0 % Capital Project Funds: Jackie Robinson Training Complex (fka 308 $1,288,829 Dodgertown Capital Reserve) $413,600 $424,768 (864,061) (67.0)% 315 Optional One Cent Sales Tax 88,133,911 48,634,740 53,870,236 (34,263,675) (38.9)% Total -Capital Project Funds: $89,422,740 $49,048,340 $54,295,004 ($35,127,736) (39.3)% Enterprise Funds: 418 Golf Course' $4,791,039 County Building Department' 7,011,565 $4,555,677 8,080,798 $5,130,104 7,713,641 $339,065 702,076 7.1 % 10.0% 441 65,151,757 471 Utilities' 67,744,954 65,433,747 (2,593,197) (3.8)% 474 Utilities -Water Impact Fees 1,197,000 1,197,000 876,256 (320,744) (26.8)% 475 Utilities -Sewer Impact Fees 1,577,000 1,577,000 1,109,807 (467,193) (29.6)% Total - Enterprise Funds: $82,321,558 $80,844,222 $79,981,565 ($2,339,993) (2.8)% Internal Service Funds: 501 Fleet Management' $4,581,512 $4,703,549 $4,656,014 $74,502 1.6 % 502 Self -Insurances 9,570,618 10,369,028 10,381,272 810,654 8.5% 504 Employee Health Insurance33,483,648 34,905,867 35,202,730 1,719,082 5.1 505 Information Technology' 6,226,501 7,761,630 7,158,169 931,668 15.0% Total -Internal Service Funds: $53,862,279 $57,740,074 $57,398,185 $3,535,906 6.6% Total - All Funds: $670,928,243 $621,241,257 $598,270,347 ($72,657,896) (10.8)% Enterprise and Internal Service funds are net of capital in accordance with Generally Accepted Accounting Principles (GAAP). TAXING Dl.S.T�RlCT:,-S:UM MARY INDIAN RIVER COUNTY 2025/2026 TAXING DISTRICT SUMMARY Districts Gifford Laurelwood Rockridge Vero Highlands Porpoise Point Laurel Court Tierra Linda Vero Shores Ixora Park ............. Royal Poinciana Roseland Whispering Pines Moorings Walker's Glen Glendale Lakes Floralton Beach West Wabasso Oceanside Oslo Park* * Per lot charge Vero Lake Estates M.S.B.U. E. Gifford Stormwater M.S.B.U. Water's Edge Phase II Subdivision M.S.B.0 North County Water Assessment Streetlighting District Assessments 2024/2025 2025/2026 Per Parcel/ Per Parcel/ Acre/Lot Charge Acre/Lot Charge $21.00 $21.00 Ad Valorem Summary $3.00 $47.00 $7.00. $48.00 $56.00 $34.00 $32.00 $51.00 0.0% 2024/2025 2025/2026 Ad Valorem Taxing Districts Waste Millage Rollback Millage General Fund -2.5% 3.5475 3.3250 M.S.T.U. $25.00 1.1506 1.0846 Emergency Services District $20.00_ 2.3531 2.2147 _ Land Acquisition Bond 2024 $10.32 0.0639 N/A e Aggregate Millage 6.1198 5.7442 Districts Gifford Laurelwood Rockridge Vero Highlands Porpoise Point Laurel Court Tierra Linda Vero Shores Ixora Park ............. Royal Poinciana Roseland Whispering Pines Moorings Walker's Glen Glendale Lakes Floralton Beach West Wabasso Oceanside Oslo Park* * Per lot charge Vero Lake Estates M.S.B.U. E. Gifford Stormwater M.S.B.U. Water's Edge Phase II Subdivision M.S.B.0 North County Water Assessment Streetlighting District Assessments 2024/2025 2025/2026 Per Parcel/ Per Parcel/ Acre/Lot Charge Acre/Lot Charge $21.00 $21.00 Other M.S.B.U.'s $50.00 $50.00 $10.00 $10.00 $0.00 $454.57 Other Assessments $290.53 $283.22 2025/2026 posed Mill 3.5475 1.1506 2.3531 0.0610 6.1168 Increase Decrease $ $0.00 $0.00 $0.00 $0.00 $1.00 $0.00 $0.00 $0.00 $0.00 $6.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 % Above or Below Rollback 6.7% 6.1 % 6.3% N/A 6.5% Increase (Decrease) 0.0% 0.0 0.0% 0.0% 0.0% 0.0% 1.8% 0.0% 0.0% 0.0% 0.0% 24.0% 0.0% 0.0% 0.0 0.0% 0.0% 0.0% 0.0% $0.00 $3.00 $3.00 $47.00 $7.00. $48.00 $56.00 $34.00 $32.00 $51.00 0.0% $47.00 N/A $7.00 $48.00 $55.00 $34.00 $32.00 $51.00 $3.00 Waste (Decrease) (Decrease) _ -2.5% Generation Unit (Z) $3.00 $31.00 $9.00 $20.00 $40.00 $45.00 $18.00 $51.00 $20.00 % $25.00 $108.75 $9.00 $16.31 $20.00_ Commercial $40.00 $45.00 $18.00 $51.00 $20.00 $79.12 $10.32 15.0 Other M.S.B.U.'s $50.00 $50.00 $10.00 $10.00 $0.00 $454.57 Other Assessments $290.53 $283.22 2025/2026 posed Mill 3.5475 1.1506 2.3531 0.0610 6.1168 Increase Decrease $ $0.00 $0.00 $0.00 $0.00 $1.00 $0.00 $0.00 $0.00 $0.00 $6.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 % Above or Below Rollback 6.7% 6.1 % 6.3% N/A 6.5% Increase (Decrease) 0.0% 0.0 0.0% 0.0% 0.0% 0.0% 1.8% 0.0% 0.0% 0.0% 0.0% 24.0% 0.0% 0.0% 0.0 0.0% 0.0% 0.0% 0.0% $0.00 0.0% $0.00 ._... 0.0% $454.57 N/A Waste Waste (Decrease) (Decrease) ($7.31) -2.5% 7 2024/2025 2025/2026 Increase Increase Waste Waste (Decrease) (Decrease) Proposed Assessment Rates Generation Unit(') Generation Unit (Z) $ % Residential $108.75 $125.06 $16.31 15.0% Commercial $68.80 $79.12 $10.32 15.0 Universal Collection Assessment Rate per Household Proposed Assessment Rate $0.00 $181.70 1 $181.70 N/A 7 GENERAL FUND EXPENSE ESTIMATE FOR 2025/26 FUND 001 PROPOSED BUDGET AS OF AUGUST 11, 2025 BUDGET 2025/2026 COUNTY RECOMMENDED % ASOF DEPARTMENT ADMINISTRATOR INCREASE INCREASE ACCT# ACCOUNTNAME 3/31/2025 REQUEST RECOMMENDED (DECREASE) (DECREASE) BOARD _OFCOUNTY COMMISSIONERS 101 BCC OPERATIONS $1,938,198 $1,496,383 $1,496,383 ($441,815) (22.8)% 102 COUNTYATTORNEY - 1,358,698 1,304,547 1,389,476 30,778 2.3% 103 GEOGRAPHIC INFORMATION SYSTEM TRANSFER 80,800 80,800 81,153 353 0.4% 107 COMMUNICATION/EMER.SERVICE 1,484,823 922,733 830,433 (654,390) (44.1)% 108 MAIN LIBRARY 3,369,075 3,127,862 3,127,862 (241,213) (7.2)% 112 NORTH COUNTY LIBRARY 1,405,296 1,371,007 1,371,007 (34,289) (2.4)% 113 BRACKETT LIBRARY 583,276 -.._..... 594,105 594,105 10,829 . ._._�.,..._. _. 1.9% 118 -----. 1RSOIL/WATERCONSERVATION 78,680 80,034 80,034 1,354 1.7% 119 _ LAW LIBRARY 92,634 95,575- 95,575 2,941 3.,2% 201 ADMINISTRATOR -OPERATIONS 1,664,223 1,669,113 1,682,256 18,033 1.1 % 202 COMMUNITY SERVICES 394,130 391,534 449,569 55,439 14.1 % 203 HUMAN RESOURCES 1,204,842 1,254,599 1,278,799 73,957 6.1 % _ 204 PLANNING&DEVELOPMENT 6,000 0 0 (6,000) (100.0)% 206 VETERANS SERVICES 343,001 373,936 373,936 30,935 9.0% 208 EMERGENCY MANAGEMENT 738,935 715,836 741,205 2,270 0.3% 210 PARKS 4,669,223 5,227,297 4,868,210 198,987 4.3% 211 HUMAN SERVICES 370,939 475,223 466,690 95,751 26.8% 212 AG EXTENSION 265,233 231,816-- 223,510 (41,723) (15.7)% 215 PARKS -CONSERVATION LANDS 833,032 1,064,415 832,972 (60) (0.0)% 216 PROCUREMENT 381,534' 461,669 475,136 93,602 24.5% 220 FACILITIES MANAGEMENT - 6,568,547 7,330,914 6,757,081 188,534 2.9% 229 OFFICE OF MANAGEMENT AND BUDGET 819,705 688,211 688,211 (131,494) (16.0)% 230 BUILDING& FACILITIES SERVICES 942,233 1,436,806 1,249,987 307,754 32.7% 237 PPL GRANT EXPENDITURES .. 235,505 209,484 207,334 (28,171) (12.0)% 238 EMERGENCY BASE GRANT - 140,808 139,379 139,379 (1,429) (1.0)% 241 IS/TELECOMM TRANSFER 1,275,730 1,275,730 1,413,752 138,022 10.8% 246 INSURANCE PREMIUMS 653,874 719,262 719,262 65,388 10.0 % 249 ANIMALSERVICES 0 0 1,368,427 1,368,427 N/A 250 COUNTY ANIMAL CONTROL 1,050,408 1,137,733 _1,137,733 87,325 8.3% 251 MAILROOM/SWITCHBOARD 209,170 215,134 215,134 5,964 2.9% 283 INDIAN RIVER LAGOON 655,387 708,324 708,324 52,937 8.1 % SUB -TOTAL $33,813,939 $34,799,461 $35,062,935 $1,248,996 3.7% CONSTITUTIONAL OFFICERS 300 CLERK OF CIRCUIT COURT $1,526,345 $1,561,100 $1,561,100 $34,755 2.3% 400 TAXCOLLECTOR 3,263,026 3,263,026 3,426,177 163,151 5.0% 500 PROPERTY APPRAISER 4,422,928 4,422,928 4,633,047 210,119 4.8 % 600 SHERIFF 77,135,171 91,159,287 82,523,566 5,388,395 7.0 % 700 SUPERVISOR OF ELECTIONS 2,265,589 2,421,027 2,421,325 155,736 6.9% 114 VALUE ADJUSTMENT BOARD 64,809 64,809 70,000 5,191 8.0% 600 SHERIFF - ELECTRIC 780,000 780,000 780,000 0 0.0% SUB -TOTAL $89,457,868 $103,672,177 $95,415,215 $5,957,347 6.7% STATE AGENCIES 106 NEW HORIZONS $405,437 $725,000 $450,000 $44,563 11.0% 106 STATE HEALTH DEPARTMENT v 806,623 863,087 863,087 56,464 7.0 % 110 TREASURE COAST REG. PLAN. COUNCIL 72,146 73,542 73,542 1,396 1.9 °A 110 IR LAGOON NATIONAL ESTUARY PROGRAM COUNCIL 52,500 52,500 52,500 0 0.0 % 110 DEPT. OF JUVENILE JUSTICE - 714,418 714,418 785,860 71,442 10.0% 111 MEDICAID - 1,544,229 1,544,229 1,723,651 179,422 11.6 0k 252 ENVIRONMENTAL CONTROL BOARD 13,533 13,533 13,533 0 0.0% 901 CIRCUIT COURT EXPENSES - 800,049 1,094,044 1,212,731 412,682 51.6% 901 _ GUARDIAN AD UTEM 33,482 31,906 42,651 9,169 27.4% 903 VICTIM'S ASSISTANCE PROGRAM 118,043 119,988 119,988 1,945 1.6 % 903 STATEATTORNEY M�......__..-..�.-� 219,831 25,048 194,438 (25,393) (11.6)% 904 PUBLIC DEFENDER 4,168 4,065 4,065 (103) (2.5)% 907 MEDICAL EXAMINER 808,490 1,074,9764 1,069,774 261,284 32.3% SUB -TOTAL $5,592,949 $6,336,336 $6,605,820 $1,012,871 18.1 % ECONOMIC DEVELOPMENT 110 ECONOMIC DEVELOPMENT DIVISION $238,725 $245,885 $245,885 $7,160 3.0% SUB -TOTAL $238,725 $245,885 $245,885 $7,160 3.0% GENERAL FUND EXPENSE ESTIMATE FOR 2025/26 FUND 001 PROPOSED BUDGET AS OF AUGUST 11, 2025 COMMUNITY REVEVELOPM ENT AGENCIES 137 SEBASTIAN REDEVELOPMENT DISTRICT 137 FELLSMERECRA SUB -TOTAL 140 $334,664 $339,892 $35,752 11.8% 876 72AU 119,790 53,914 81.8% 118 $407.018 $459.682 $89.9" 24.2% 110 BUDGET 2025/2026 COUNTY RECOMMENDED % ACCT. AS OF DEPARTMENT ADMINISTRATOR INCREASE INCREASE # ACCOUNTNAME 3/31/2025 REQUEST RECOMMENDED (DECREASE) (DECREASE) CHILDREN'S SERVICES 258 -2.0% 110 CTC418A S NIOR SERVICES 158,100 128 CHILDREN'S SERVICES $3,058,348 $3,479,492 $3,479,492 $421,144 13.8 % SUB -TOTAL $3,058,348 $3,479,492 $3,479,492 $421,144 13.8% COMMUNITY REVEVELOPM ENT AGENCIES 137 SEBASTIAN REDEVELOPMENT DISTRICT 137 FELLSMERECRA SUB -TOTAL 140 $334,664 $339,892 $35,752 11.8% 876 72AU 119,790 53,914 81.8% 118 $407.018 $459.682 $89.9" 24.2% 110 MENTAL HEALTH -MHA OUR HOUSE -DROP IN $29,515 $30,691 $80,106 $591 2.0% 110 w- UNITED AGAINSTPOVERTY(FKA-HARVESTFOOD) 12,873 13,595 1$233 260 2.0% 110 211 PALM BEACHITREASURECOAST. INC. 12,872 13,269 13,130 258 -2.0% 110 CTC418A S NIOR SERVICES 158,100 164AN 161,262 3,162 2.0% SU9-TOTAL 5213,480 =2221248 $217,731 $4,271 2.0 % QUA06MG06PROFIT 206 ORGANIZATIONS VETERAN'S COUNCIL $105,000 $115,735 $116,736 $10,735 10.2% 110 COMM.MANSPORTA71ON COORDINATOR(SRCOORDINATOR(SRA)---- 1,459,794 _ 1,513,4 -_ v 1,613,864 154,070 10.6% 110 COMM TRANSPORTATION COORD.GRANTS (SRA) 9,205,369 0 0 (9,265,368) _ (100.0)% 110 GIFFORD YOUTH CENTER 115,200 124,418 117,604 2,304 2.0% 110 PROGRESSIVE CMC LEAGUE OFGIFFORD 12,185 12,185 12,185 0 0.0% 110 110 HUMANE SOCIETYOF VERO BEACH. FL TREASURE COAST HOMELESS SERVICES COUNCIL 609,310670,241 145,000 �.. 200.000 469,930 162,250 (142,380) 7250 (23.4)% 5.0% 10 SUB -TOTAL $11,7111858 $2,736,441 $2,478,468 ($9,233,390) (78.8)% SUB -TOTAL EXPENSES $144,467,183 $151,899,055 $143,965,228 ($491,935) (0.3)% 198 RESERVE FOR CONTINGENCY $1,285,063 $1,2_63,201 $1,722,632 $437,669 34.1% 198 TRANSFER OUT -TRANSPORTATION10,646,197 11,600,661 11,075,676 429,478 4.0% 189 TRANSFER OUT -MS1U 117,920 0 0 (117,320) (100.0)% 199 TRANSFER OUT- BEACH RESTORATION 200,201 218,633 218,633 18,432 9.2% SUB -TOTAL $12,248,781 $13,382,395 $13,016,940 $768,159 6.3% TOTAL EXPENSES $156,705,944 $165,281,450 $156,982,168 $276,224 0.2% 2025/26 PROPOSED MILLAGE 3.5475 2022/23 MILLAGE 3.5475 2024/25 MILLAGE 3.5475 2021/22 MILLAGE 3.5475 2023/24 MILLAGE 3.5475 2020/21 MILLAGE 3.5475 10 GENERAL FUND REVENUE ESTIMATE FOR 2025/2026 FUND 001 PROPOSED BUDGET AS OF AUGUST 11, 2025 Iil BUDGET 2025/2026 COUNTY % AS OF DEPARTMENT ADMINISTRATOR INCREASE INCREASE ACCT# ACCOUNTNAME 3/31/2025 REQUEST RECOMMENDED (DECREASE) (DECREASE) 311-010 CURRENT AD VALOREM TAX $103,945,242 $113,300,314 $112,887,808 $8,942,566 8.6% 311-020 DELINQUENT AD VALOREM TAX 30,000 30,000 30,000 0 0.0% 311-030 INTERESTTAX ROLL 20,000 40,000 40,000 20,000 100.0% 331-231 EMERGENCY MGNT PERFORMANCE GRANT 67,882 0 0 _ (67,882) (100.0)% 331-410 FTA SEC 5307 -SR RESOURCE ASSOC 8,030,992 0 _ 0 (8,030,992) (100.0)% 331-423 SECTION 5311 GRANT 214,833 o- 0 �-(214,833) (100.0)% 331-424 FTA SEC 5339 GRNT-SRA 262,539 0 0 (262,539) (100.0)% 333-200 FED PAY-NOTTAXES-WILDLIFE 35,000 35,000 35,000 0 0.0% 334-232 EMPA BASE GRANT 105,806 105,806 105,806 0 0.0% 334-292 HAZARDOUS MATERIALS EMER PLAN GRANT 1,930 0 0 (1,930) (100.0)% 334-450 DOT PUBLIC TRANSIT BLOCK GRANT 751,317 0 _ 0 (761,317) (100.0)% 334-700 GIFFORD TOUR THROUGH TIME GRANT 11,250 0 0 (11,250) _ (100.0)% 334-710 STATE LIBRARY AID GENERAL 60,962 59,650 59,650 (1,312) (2.2)% 335-120 STATE REVENUE SHARE 1,167,490 1,167,490 1,167,490 0 0.0% 335-130 INS. AGT. COUNTY LICENSE _ 50,000 50,000 - 50,000 0 0.0% 335-150 ALCOHOLIC BEV. LICENSES 60,000 70,000 70,000 10,000 16.7% 335-160 PARI MUTUEL REPLACEMENT 446,500 446,500 446,500 0 0.0 % 335-180 HALF CENT SALES TAX 1,031,378 1,031,378 1,057,346 25,968 2.5% 335-610 EM HEALTH FAC PLAN REV 600 800 800 200 33.3% 341-520 SHERIFF 1,800,000 1,900,000 2,472,667 672,667 37.4% 341-550 SUPERFVISOR OF ELECTIONS 2,000 2,000 2,000 0 0.0% 342-300 SHERIFF -PRISONER REVENUE 60,000 70,000 70,000 10,000 16.7% 347-286 PAVILLION RENTALS 16,000 16,000 16,000 0 - 0.0 % 347-287 FAIRGROUNDS FEES 160,000175,000 175,000 15,000 9.4% 347-289 FAIRGROUNDS RV CAMPING FEES 8,000 25,000 25,000 17,000 212.5% 347-290 DONALD MACDONALD CAMPGROUND FEES 95,000 95,000 95,000- 0 0.0% 347-291 OFF SITE EQUIPMENT RENTALS 3,750 2,000 2,000 (1,750) (46.7)% 347-294 RENTALS -BUILDINGS 347,879 392,789 392,789 44,910 12.9% 348-923 LAW LIBRARY/ADDITIONAL COU RT COSTS 30,000 31,000 31,000 1,000 3.3% 348-939 COUNTY CIVIL COURT FACILITY 40,000 45,000 45,000 5,000 12.5% 349-002 VALUEADIUSTMENT BOARD FEES 16,500 20,000 20,000 3,500 21.2 % 351-010 COURT FINE 500 500 500 0 0.0% 351-012 DOMESTIC VIOLENCE 15,000 15,000 16,000 0 0.0% .__. ._..,...... 351-700 ..___._. RADIO COMMUNICATION (F.S.318.21(101 _....,.._.._..__..._._..,. 70,000 _. 90,000 -._ ..... _..._..........�.... 90,000 20,000 _._.. 28.6 % 352-010 FINES -MAIN LIBRARY _ 11,000 8,000 8,000 (3,000) (27.3)% 352-011 FINES -NORTH COUNTY LIBRARY _--~ 7,000 2,000 2,000 (5,000) 354-002 ENVIRONMENTAL FINES 5,000 5,000 5,000 0 0.0% 354-004 ANIMAL CONTROL FINES 15,000 15,000 15,000 0 0.0% 354-005 ANIMAL CONTROL TRAINING FINES 750 750 750 0 0.0% 354-009 COUNTY PARKING VIOLATIONS 200 200 200 0 0.0% _ 367-010 ANIMAL LICENSES- 180,000 150,000 150,000 _ - (30,000) (16.7)% 361-100 INTEREST INCOME 1,650,000 3,075,000 3,190,722 1,540,722 93.4% 361-133 INTEREST SHERIFF 100,000 125,000 125,000 25,000 25.0% 362-010 RENTS AND ROYALTIES 150,000 175,000 175,000 25,000 16.7% 362-011 RADIO TOWER RENTS 175,000 150,000 150,000 (25,000) (14.3) % 362-014 ROOM RENTAL -MAIN LIBRARY 1,750 2,000 2,000 250 14.3% 362-015 ROOM RENTAL- NORTH COUNTY LIBRARY 3,000 3,000 3,000 0 0.0% 364-025 TOWER SALES PROCEEDS 100,000 100,000 100,000 0 0.0% 366-041 FPL DISASTER PREPAREDNESS 105,553 105,553 110,830 _ 5,277 5.0% 366-094 DONATIONS -CHILDREN'S WEEK 4,385 0 _ - 0 (4,385) (100.0)% 366-095 DONATIONS -MAIN LIBRARY -JOAN WARREN TRUST 50,000 0 0 (50,000) (100.0) % 366-096 DONATIONS-MISC CHILDREN SERVICES 1,562 0 0 (1,562) (100.0)% 369-900 OTHER MISC. REVENUE 70,000 70,000 70,000 0 0.0% 369-921 NON-RESIDENT FEES -MAIN LIBRARY 1,800 2,250 2,250 450 25.0% 369-922 LOST CARD FEES -MAIN LIBRARY 600 1,250 1,250 650 108.3% 369-923 USAC-E-RATE LIBRARY FUNDING 9,280 9,280 9,280 0 0.0% 369-924 NON -RES. FEES -NORTH COUNTY LIBRARY 1,500 1,500 1,500 0 0.0% 369-930 REFUND -PRIOR YEAR EXPENSE 1,500 750 750 (750) (50.0)% 369-932 MAIN LIBRARY -PUBLIC COPY FEES 9,000 9,000 91000 0 0.0% 369-933 NC LIBRARY -PUBLIC COPY FEES 6,000 6,000 61000 0 0.0% 369-934 BRACKETT LIBRARY -PUBLIC COPY FEES 2,000 2,000 2,000 0 0.0% 369-936 LIBRARY FINES-BRACKETT 2,500 2,500 2,500 0 0.0% 369-940 REIMBURSEMENTS 40,000 40,000 40,000 0 0.0% 369-944 GIFFORD COMMUNITY CENTER -R&R 5,760 5,760 5,876 116 2.0% ----4.6% 369-950 INTERDEPARTMENTALREIMBURSEMENTS 5,456,435 5,685,823 5,705,382 248,947 369-951 INTERDEPARTMENTAL CHARGES 345,639 345,639 345,639 0 0.0% 381-020 TRANSFERS/M.S.T.U./LAW ENFORCEMENT 32,591,706 39,062,206 32,750,630 158,924 0.5% 389-030 LESS 5%EST. RECEIPTS °-"-'-" -_._.............___ (5,903,693) (6,465,724) -� �- -6,482,064 (578,371) � 8.8 % 389-040 CASH FORWARD OCTOBER 1 2,547,367 1,072,317 1,072,317 (1,475,050) (57.9)% TOTAL REVENUES $156,705,944 $162,983,281 $156,982,168 $276,224 0.2% Iil MUNICIPAL SERVICE FUND EXPENSE ESTIMATE FOR 2025/2026 FUND 004 PROPOSED BUDGET AS OF AUGUST 11, 2025 210 WINDSOR PROCEEDS EXPENSE BUDGET 2025/2026 COUNTY ($781,683) % 199 G EN ERAL AN D ADM I N. EXPEN SE ASOF DEPARTMENT ADMINISTRATOR INCREASE INCREASE ACCT.# ACCOUNTNAME 3/31/2025 REQUEST RECOMMENDED (DECREASE) (DECREASE) 104 NORTH COUNTY AQUATIC CENTER $2,006,888 $1,651,486 $1,646,760 ($360,128) (17.9)% 105 GIFFORD AQUATIC CENTER 818,81511-1 841,583 830,614 11,799 1.4% 108 RECREATION 1,462,039 1,274,258 1,263,698 - (198,341) (13.6)% 115 INTERGENERATIONAL FACILITY 1,058,843 1,018,463 948,263 (110,580) (10.4)% 116 BEACH PARKS 1,534,509 1,298,259- �-1,294,788(239,721) 0 (16.6)% 161 SHOOTING RANGE 1,077,007 1,175,692 1,078,192 1,185 0.1% 204 PLANNING AND DEVELOPMENT 573,753 480,243 614,087 (59,666) (10.4)% 205 COUNTY PLANNING 2,943,011 3,186,867 2,744,572 _ (198,439) (6.7)% _ 207 CODEENFORCEMENT -----..._..._._.,..___ 915,841 808,389 807,389 (108,452) (11.8)% 231 NATURAL RESOURCES 1,090,943 528,617 584,617 (506,326) (46.4)% 400 TAX COLLECTOR 197,420 197,420 207,291 9,871 154 _._. ,..... 329-040 SUB -TOTAL EXPENSES $13,679,069 $12,461,277 $11,920,271 ($1,758,798) (12.9)% 210 WINDSOR PROCEEDS EXPENSE $781,683 $0 $0 ($781,683) (100.0)% 199 G EN ERAL AN D ADM I N. EXPEN SE 607,022 620,209 624,889 17,867 2.9% 199 TRANSFEROUT- TRANSPORTATION 9,403,139 10,511,041 9,782,470 379,331 4.0% 199 TRANSFER OUT -G.F./LAW ENFORCEMENT 32,591,706 39,062,206 32,750,630 158,924 0.5% 199 RESERVE FOR CONTINGENCY 192,687 502,651 679,251 486,564 252.5 96 311-030 TOTAL EXPENSES $57,255,306 $63,157,384 $55,757,511 ($1,497,795) (2.6)% MUNICIPAL SERVICE FUND REVENUE ESTIMATE FOR 2025/2026 FUND 004 PROPOSED BUDGET AS OF AUGUST 11, 2025 13 BUDGET 2025/2026 COUNTY % AS OF DEPARTMENT ADMINISTRATOR INCREASE INCREASE ACCT# ACCOUNTNAME 3/31/2025 REQUEST RECOMMENDED (DECREASE) (DECREASE) 311-010 CURRENT AD VALOREM TAX $18,831,653 $20,338,185 $20,425,576 $1,593,923 8.5% 311-020 DELINQUENT ADVAL. TAX 8,000 8,000 8,000 0 0.0% 311-030 INTERESTTAX ROLL 2,000 3,000 3,000 1,000 50.0% 315-100 COMMUNICATIONS SERVICESTAX 1,150,000 1,150,000 _ 1,150,000 _ 0 0.0% 316-000 LOCAL BUSINESS TAX 175,000 175,000 175,000 0 0.0% 322-010 PLANNING FEES -COUNTY 425,000 450,000 450,000 25,000 5.9% 323-100 FRANCHISE FEE-ELEC 9,515,000 9,250,000 9,250,000 (265,000) (2.8)% 323-300 FRANCHISE FEE -H20 2,325,000 2,325,000 2,325,000_ 0 0.0% 323-400 FRANCHISE FEE -NATURAL GAS 185,000 190,000 190,000 5,000 2.7% 323-700 SOLID WASTE FEE 800,000 825,000 825,000 25,000 3.1% 329-020 TREEORDINANCE 35,000 35,000 35,000 0 0.0% _._. ,..... 329-040 . _. DEVELOPER REVIEW FEE __. __..._.._ 0 _...-,.__..... 12,500 _. _.... 12,500 . 12,500 N/A -2131-466 _ DOT SAFE STREETS FOR ALL GRANT 160,000 0 0 (160,000) (100.0)% 334-301 STATE DEP PHYS ENV GRANT 237,088 0 0 (237,088) (100.0)% 335-120 STATE REVENUE SHARE 4,391,988 4,425,000 4,391,968 0 0.0% 335-140 MOBILE HOME LICENSES 110,000 110,000 110,000 0 0.0% 335-180 HALF CENT SALES TAX 13,306,382 - 13,306,382 13,280,414 (25,968) (0.2)% BLUE FOUNDATION SENIOR GRANT 76,959 85,108 85,108 8,149 10.6% _337-700 347-201 GIFFORD DAILY POOL FEES 42,893 28,000 28,000 (14,893) (34.7) % GIFFORD POOL PASSPORTS 14,148 15,000 15,000 852 6.0% _347-202 347-204 GIFFORD POOL RENTALS 12,354 10,500 10,500 (1,854) (15.0)% 347-213 N. C. (HOBART PARK) RENTALS 8,000 22,000 22,000 14,000 175.0% 347-216 S. COUNTY YOUTH ATHLETICS 20,000 22,000 22,000 2,000 10.0% 347-217 S. COUNTY ADULT ATHLETICS 49,650 49,650 49,650 0 0.0% -....... 347-219 _.. S. COUNTY PARK RENTALS .._ 10,000 _ -. 13,500 ,.,.. 13,500 __-_,..-_ 3,500 35.0 % 347-220 GIFFORD POOL -TAX EXEMPT 4,000 3,000 3,000 - (1,000) (25.0)% 347-221 GIFFORD POOL-MISC. FEES 3,449 200 200 (3,249) (94.2)% 347-222 GIFFORD POOL NON-TAXABLE - 19,874 14,000_ 14,000 _ _ (5,874)__ (29.6)% 347-223 N. COUNTY POOL DAILY FEES 234,166 234,166 234,166 0 0.0% 347-224 N. COUNTY POOL PASSPORTS 80,056 80,056 80,056 0 0.0% N. COUNTY POOL MISC. FEES 350 350 350 0 0.0% _347-226 347-227 N. COUNTY POOL NON - TAXABLE 49,819 49,819 49,819 0 0.0% 347-228 _347-230 N. COUNTY POOL RENTALS 60,144 60,144_ 60,144 0 0.0% N.C. TAX EXEMPT SPECIAL 15,000 15,000 15,000 0 0.0% 347-272 N.C. POOL% SHARE CONCESSIONS 8,011 81011 81011 0 0.0% 347-273 S. COUNTY PARK% SHARE CONCESSIONS 2,826 1,000 1,000 (1,826) (64.6)% 13 MUNICIPAL SERVICE FUND REVENUE ESTIMATE FOR 2025/2026 FUND 004 PROPOSED BUDGET AS OF AUGUST 11, 2025 ACCT# ACCOUNTNAME BUDGET AS OF 3/31/2025 2025/2026 DEPARTMENT REQUEST COUNTY ADMINISTRATOR RECOMMENDED INCREASE (DECREASE) % INCREASE (DECREASE) 347-278 347-279 347-280 GIFFORD PARK BALLRELD RENTAL HOBART PARK BALL FIELD RENTAL GIFFORD POOL% SHARE CONCESSIONS $1,250 1,600 1,000 $1,250 2,000 750 $1,250 2,000 ' 750 $0 500 (250) 0.0% 33.3% (25.0)% 347-281 INTERGENERATIONAL FACUJTY PROG. FEES -TAX EXEMPT 2,800 5,000 8,000 2„200 78.6% 347-800 INTEI#GENERATIONAL FACKM ROOM RENTAL 84,750 80.000 50,000 _ (34,750) (41.0)% 347-301 INTERGENERATIONAL FACIUTYGYM RENTAL 47AW 40,000 40.000 (7.480) (18.7)% 347403 INTERGENERATIONAL FACILITY EQUIPMENT RENTAL 12,000 12,000 12,000 0 0.0% 347-W INTERGENERATIONAL FACIUFTYYOUTH ATHLETICS 45,000 45,000 45,000 0 OA% 347-305 INTERGENERATIONAL FACILITYADULTATHLEncs 4,900 7,500 7,500 2,600 53.1% 3474108 INTERGENERATIONAL. FACKMVENDINGCONCESSIONS 2,000 2,000 2,000- 0 0.0% 347409 INTERGENERATIONAL FACILITY ALCOHOL %SHARE 1,800 1,800 1,800 0 0.0%. 347-810 INTERGENERATIONAL. FACILRYCLEANINGCHARGE 7,000 8,000 8.000 - 1,000 14.3% 347-312 INTERGENERATIONAL. FACUMFITNESSPROGRAMS 48,750 55,000 55,000 6,250 12.8% 347313 INTERGENERA71OONALFACILRYOPENGYM 40,250 40,250 40,250 0 0.0% 347314 INTERGENERATIONAL FACIUTYFIELDRENTAL 1,200 600 600 (600) (60.0)% 347.501 RIFLE RANGE 98.806 105,000 105,000 6,195 6.3% 347-M PISTOL RANGE 102,990 102,990 102,9900 0.0% 347-603 SPORTING CLAYS COURSE 64,580 85,000 85.000 20,420 31.6% 347-504 5 -STAND 4,250 _ 4.260 4,260 0 0.0% 347-505 ARCHERY50YARD 2,352 2,352 2,352 0 0.0% 347-5506 ARCHERYCOURSE N 340 340 340 0 0.0% 347-507 AIRGUN 376 376 376_ - _ 0 0.0% 347-508 JUNIOR INSTRUCTION 7.500 7,800 7,500 - 0 0.0% 347.510 RANGE RENTAL - 54,560 54,690 5k5w 0 0.0% 347-612 TOURNAMENTS v 6,000 61000 6,000 0 0.0% 347513 SKEET 38,930 30,000 30,000 (8,830) (22.9)% 347514 TRAP/WOBBLETRAP 73,330 76,000 75,000 1,670 2.3% 347.515 SHOTGUN RENTALS 10,000 16,000 16,000 6,000 _ 80.0 % 347-M _ AMMUNIMONSALES 46,178 46,178 46,178 0 0.0% 347521 ACCESSORIES SALES 46.760 46,760 46,760 0 0.0% 347-M OTHER ITEMS SALES 16,000 16,000 16,000_ 0 0.0% 354-008 CODE ENFORCEMENT FINES 315,000 315,000 315,000 - 0 0.0% 361-100 INTERESTINCOME 1,400,000 1,500,0 00 1,500,000 _ _ _. 100,000 7.1% 366-104 SPONSORSHIPS -RECREATION 39,500 i 1.500 1.500 - (38010) (96.2)% 369.092 BUILDING DEMOLITION LIENS _ 7,000. 5,000 61000 (2,000) (28.6)% 369-900 OTHER MISC. REVENUE - ^ 1,000 2.000 2,896 1.896 189.6% 369-900 PHOTO COMMS 500 0 0 (600) (100.01% 369-966 REIMBURSEMENTS -K3 DEPT 5,000 2,000 2,000 (3,000) (60.0)% 361-020 .e FUND TRANSFER IN 117,820 0 0 (117,320) (100.0)% 389-030 389-040 LESS 5%EST. RECEIPTS CASH FORWARD OCTOBER 1 (2,728,817) 4,855,382 (2,800,476) 2,520,619 (2,801,942) 2,520,619 (73,125) (2.334,763) 2.7% (48.1)% TOTAL REVENUES $57,255,306 $55,729,670 $55,757,511 ($1,497,7M (Le)% 2025/26 2024/25 2023/24 PROPOSED MILLAGE MILLAGE MILLAGE 1.1506 1.1506 1.1506 2022/23 MILLAGE 2021/22 MILLAGE 2020/21 MILLAGE 1.1506 1.1506 1.1506 14 TRANSPORTATION FUND NERC 0(�A TRANSPORTATION FUND EXPENSE ESTIMATE FOR 2025/2026 FUND 111 PROPOSED BUDGET AS OF AUGUST 11, 2025 TRANSPORTATION FUND REVENUE ESTIMATE FOR 2025/2026 FUND 111 PROPOSED BUDGET AS OF AUGUST 11, 2025 ACCT.# ACCOUNTNAME BUDGET 2025/2026 COUNTY INCREASE (DECREASE) % 325-101 CAPITAL IMPROVEMENT ASSESSMENT ASOF DEPARTMENT ADMINISTRATOR INCREASE INCREASE ACCT# ACCOUNTNAME 3/31/2025 REQUEST RECOMMENDED (DECREASE) (DECREASE) 214 ROAD AND BRIDGE $15,013,846 $14,953,264 $13,796,550 ($1,217,296) (8.1)% --- 243 PUBLIC WORKS - 1,250.991 1,406,327 997,323 (253.668) (20.3)% 244 COUNWENOINEERING 4,701,905 4,662,080 4,568,135 (133,770) (2.8)% 245 TRAFFIC ENGINEERING 4090,401 3,845,018 3,828,346 (362,056) (8.6)% 281 STORMWATER 1,934,511 1,916,586 _1,864,636 (69,875) (3.6)% 349-010 SUB -TOTAL EXPENSES $27,091,654 $26,673,276 $25,054,990 ($2,036,664) (7.5)% 199 GENERAL&ADMIN. EXPENSE $992,384 $1,008,184 $995,479 $3,095 02% 199 TRANSFER OUT -OSPREY MARSH -� 291,028 191,342 191,342 (99,687) (34.3)% 198 RESERVE FOR CONTINGENCY 306,890 599,660 833,944 527,054 171.7% 309-840 TOTAL EXPENSES $28,681,857 $28,472,462 $27,075,755 ($1,606,202) (5.8)% TRANSPORTATION FUND REVENUE ESTIMATE FOR 2025/2026 FUND 111 PROPOSED BUDGET AS OF AUGUST 11, 2025 ACCT.# ACCOUNTNAME BUDGET AS OF 3/31/2025 2025/2026 DEPARTMENT REQUEST COUNTY ADMINISTRATOR RECOMMENDED INCREASE (DECREASE) % (DECREASE) 325-101 CAPITAL IMPROVEMENT ASSESSMENT $10,000_ $5,000 $5,000 ($5,000) - (50.0)% 384,401 FDOT-TRAFFIC SIGNAL SYSTEM ENHANCEMENT 400,000 400;000 400,000 0 0.0% 336.420 CONSTITUTIONALGASTAX - _ 1 0,000 1,850,000 1,850,000 (20,000) (1.1)% 336.440 COUNTYGASTAX --__-- 816,000 806.000 _ 806.000 (9,000) - (1.1)% _336.491 FUELTAXREIMBURSE14EPR--------.__--�.---__._.._. 125,000 135,000 ----- 136,000 `-10.000 8.0% 341-300 SALE(MAPS AND PUBLICATIONS -_- 2,000 1,000 1,000 -� (1.000) (60.0)% 344-903 WATERISEWER PAVING SYSTEMS _.---� 65,000 66.00056,000 0 �v-�- 0.0% 349-010 REIMBURSEMENT MPO -- �- 09,000 45,000 - 45.000 (5,000) - (10.0)% 361-100 INTERESTINCOME 467,600 712,000 712,000 244.600 62.3% 361-110 INTEREST -ASSESSMENTS 2,000 3,000 SAW 1,000 60.0% -3094100 OTHER MISC. INCOME -� 61000 61000 170,000 166,000 -- 3300.0% 309-840 REIMBURSEMENTS -� _- 75,000 100.000 100,000 26,000 33.3% 309-043 TRAFFC 3KWAL 1E£1_MBURSE_MENT3 86,000 86,00086.000 _ 0 0.0% 309-950 INTERDEPARTMENT REIMBURSE ------- -- 250.000 250.000 260,000 -381-020 FUND TRANSFERS/O.F. 10,648.187 11,900,661 11,076,675 - - 42DA78 4.0% 361.020 FUNDTRANSFERS/M.S.T.U. 8,403,139 10,511.041 9,782,470 378,331 4A% 3-030 09 389-040 ,--.- LESS 5%EST. RECEIPTS - __ �_ CASH FO OCTOBER 1 (226.076) 4,106,196 (237,100) 1,305,960 0,090) 1,305,960 (20.275) (2,800,238) i 9.0% (88.2)% TOTAL REVENUES $28.681.957 $28.472,462 $27,075,755 (=1,808.202) (ILN% 16 EMERGENCY SERVICES DISTRICT 11 EMERGENCY SERVICES DISTRICT EXPENSE ESTIMATE FOR 2025/2026 FUND 114 PROPOSED BUDGET AS OF AUGUST 11, 2025 ACCT• ACCOUNTNAME BUDGET ASOF 3/31/2025 2025/2026 DEPARTMENT REQUEST COUNTY ADMINISTRATOR RECOMMENDED INCREASE (DECREASE) % INCREASE (DECRE mm 120 120 FIRE RESCUE -SALARIES FIRE RESCUE -BENEFITS $31,644,002 17,973,634 =33,627,439 19,666,745 $33,606,394 19,666,006 $2,062,392 1.691A72 6.5% BA% 120 FIRE RESCUE -OPERATING 101809,211 10,096,636 9,492,095 (1,117,118) (10.6)% 120 FIRE RESCUE - HYDRANT MAINTENANCE 155,005 165,005 155,005 0 0.0% 120 FIRE RESCUE -CAPITAL 18,910,357 7,101,468 3,756,153 (15,152,204) (80.1)% 120 FIRE RESCUE - OTHER USES 3,816, 302 6,094,623 6,363,049 2,647,747 66.8% 120 STATE FOREST SERVICE - 12,108 12,108 12,108 0 0.0% 240 LIFESAFETY- SALARIES __- 300.173 307,067 317.808 17,635 5.9% 240 LIFE SAFETY -BENEFITS _ �--_- 125.877 115,661 117.924 - (7.963) (6.3)% 240 LIFE SAFETY -OPERATING 62,101 81,517 62,469 20,36832.8% 240 LIFE SAFETY -OTHER USES 0 0 15,460 15,460 N/A TOTAL EXPENSES $83,507,670 $76,258,049 $73,585,471 ($9,922,199) (11.9)% EMERGENCY SERVICES DISTRICT REVENUE ESTIMATE FOR 2025/2026 FUND 114 PROPOSED BUDGET AS OF AUGUST 11, 2025 BUDGET 2025/2026 COUNTY ($3,660,839) % AS OF DEPARTMENT ADMINISTRATOR INCREASE INCREASE ACCTS ACCOUNTNAME 3/31/2025 REQUEST RECOMMENDED (DECREASE) (DECREASE) 311-010 CURRENTADV/LLOREMTAXES $56,538,931 $61,062,045 $61,301,015 $4,762,084 8.4% 311-M DEUNQUENTADVALOREMTAXES -� 20.000 A 26.000 - 26.000 6.000 25.0% 334-291 FL DON EMERG MGMT SERVICE PROGRAM GRANT 0 0 0 0 N/A _ 3940 CORE FUNDING 0 0 523,272 623,272 N/A 336-210 FIREMANS SUPPLEMENTAL COMPENSATION 60,000 65,000 66,000 - 6,000 8.3% 342-220 FIRE PROTECTION SERVICES 260,851 291,484 _ 291 AM 30,633_ 11.7% 4 342-230 FIRE SAFETY INSPECTION/PLAN REVIEW - --�- 400.000 400.000 400.000 V - 0 0.0% 600 600 364018 FALSE FIRE ALARM 4,000 4.000 4,0000 0.0% 361-100 INTERESTINCOME 1,160,000 1,762,500 1,762,500 612,600 53.3% 369-900 OTHER MISC. REVENUE 1,508 2AW 2,000 492 32.6% SUB -TOTAL $66,099,790 =73.047.628 $73,216,776 $7,116,986 10.8% 389-030 LESS 5% EST. RECEIPTS ($3,304,990) ($3.662.876) ($3,660,839) ($355,849) 10.8% 389.040 CASH FORWARD 20,712,670 4,029,634 4,029,534 (16 683,336) (80.5)% TOTALREVENUE8 $83,507,670 $73,424,687 $73,585,471 ($9,922,199) (11.9)% 2026128 PRDMILLAOE 2.3531 2022/23 MILLAGE 2.3531 2024126 MILLAGE 23531 2021/22 MILLAGE 2.3531 2023/24 MILLAGE 2.3531 2020/21 MILLAGE 2.3655 18 Proposed aggregate millage is 6.1158 and is 6.47% above rolled -back rate of 5.7442. 2025/2026 PROPOSED BUDGET SOLID WASTE DISPOSAL DISTRICT FUND 411 REVENUES: 343-410 GARBAGE/SOLID WASTE SALES 343-420 DEMOLITION CHARGES 343-430 TIRE DUMPING CHARGES 343-450 RECYCLING SALES 343-451 RECYCLING SALES -REPUBLIC 343-460 CHIPPED TREE DEBRIS SALES 343-470 SEPTAGE/SLUDGE DISPOSAL 2024/2025 PROPOSED INCREASE %INCREASE BUDGET 2025/2026 (DECREASE) (DECREASE) $360,000 $547,624 3,150,000 3,731,249 70,000 65,303 300,000 510,263 100,000 0 15,000 3,521 685,000 833,322 $187,624 52.1 % 581,249 18.5% 100,000 (4,697) (6.7)% EMISSION REDUCTION PROCEEDS 210,263 70.1 % (100,000) (100.0)% LOT CLEARING REVENUE (11,479) (76.5)% 759,805 148,322 21.7 INTEREST -INVESTMENTS 343-480 LANDFILL GAS SALES 0 100,000 100,000 N/A 343-499 EMISSION REDUCTION PROCEEDS 25,000 121,562 96,562 386.2% 343-920 LOT CLEARING REVENUE 550,000 1,309,805 759,805 138.1 361-110 INTEREST -INVESTMENTS 540,000 768,670 228,670 42.3% 325-201 SERVICE ASSESSMENTS 20,961,454 23,329,385 2,367,931 11.3% 325-202 LANDFILL ASSESSMENTS 370,000 477,303 107,303 29.0% 325-204 UNIVERSAL COLLECTION- UNINCORPORATED IRC 0 8,942,366 8,942,366 N/A 325-204 UNIVERSAL COLLECTION - IR SHORES 0 335,000 335,000 N/A 369-900 OTHER MISCELLANEOUS REVENUE 0 66,365 66,365 N/A 389-030 LESS 5% EST. RECEIPTS (1,356,323) (2,053,769) (697,446) 51.4% 389-040 CASH FORWARD - OCT. 1 3,117,584 2,959,466 (158,118) (5.1)% TOTALREVENUES $28,887,715 $42,047,435 $13,159,720 45.6% EXPENSES: 217 LANDFILL $19,804,640 $32,166,317 $12,361,677 62.4% 255 RECYCLING* 12,108,075 15,712,484 3,604,409 29.8% SUB -TOTAL EXPENSES $31,912,715 $47,878,801 $15,966,086 50.0% LESS CAPITAL OUTLAY (3,025,000) (5,831,366) (2,806,366) 92.8 TOTAL EXPENSES $28,887,715 $42,047,435 $13,159,720 45.6% COMMERCIAL - WASTE GENERATION UNIT (W.G.U.) RESIDENTIAL -WASTE GENERATION UNIT (W.G.U.) EQUIVALENT RESIDENTIAL UNIT (E.R.U.) UNIVERSAL COLLECTION ASSESSMENT RATE PER HOUSEHOLD READINESS -TO -USE FEE - (W.G.U) NUMBER OF W.G.U.'s W.G.U. = ONE TON OF WASTE ANNUALLY 21 $68.80 $79.12 $10.32 15.0% $108.75 $125.06 $16.31 15.0% $163.12 $187.59 $24.47 15.0% $0.00 $181.70 $181.70 N/A $40.30 $46.62 $6.32 15.7% 230,940 234,949 4,009 1.7% NON-AD VALOREM oRi�� 2025/2026 PROPOSED BUDGET EAST GIFFORD STORMWATER WATERSHED M.S.B.U. FUND 171 REVENUES: 2024/2025 PROPOSED INCREASE %INCREASE BUDGET 2025/2026 (DECREASE) (DECREASE) 171032-325201 SERVICE ASSESSMENT $1,660 $1,660 $0 0.0% 171039-389030 LESS 5% ESTIMATED RECEIPTS (83) (83) 0 0.0% TOTAL REVENUES $1,577 $1,577 $0 0.0% EXPENSES: 17128041-066340 DRAINAGE SYSTEMS $1,431 $1,508 $77 5.4% 17128041-099060 BUDGTRANSFER-PROPERTYAPPR 120 39 (81) (67.5)% 1 71 28 081-099940 COMMISSIONS AND FEES 26 30 4 15.4% TOTAL EXPENSES $1,577 $1,577 $0 0.0% $10.00 PER PARCEL ACRE IN 2025/2026 $10.00 PER PARCEL ACRE IN 2024/2025 $10.00 PER PARCEL ACRE IN 2023/2024 $10.00 PER PARCEL ACRE IN 2022/2023 $10.00 PER PARCEL ACRE IN 2021/2022 23 2025/2026 PROPOSED BUDGET VERO LAKE ESTATES M.S.B.U. FUND 185 2024/2025 PROPOSED INCREASE %INCREASE BUDGET 2025/2026 (DECREASE) (DECREASE) 185037-361100 INTERESTINCOME $40,000 $40,000 $0 0.0 % 185036-363120 SERVICE ASSESSMENT 254,000 254,000 0 0.0 % 185039-389030 LESS 5% ESTIMATED RECEIPTS (14,700) (14,700) 0 0.0% 185039-389040 CASH FORWARD - OCT. 1 887,865 539,172 (348,693) (39.3)% 18521441-066510-21033 TOTAL REVENUES $1,167,165 $818,472 ($348,693) (29.9)% EXPENSES: 18521441-034310 ELECTRIC SERVICES $16,900 $19,000 $2,100 12.4% 18521441-034910 LEGALADS 48 90 42 87.5% 18521481-099940 COMMISSION AND FEES 6,840 6,840 0 0.0% 18521481-099060 BUD. TRANSFER PROP. APPR. 3,377 5,042 1,665 49.3 % 18521441-066510-21033 PAVING -104TH AVE (79TH -87TH) 1,140,000 787,500 (352,500) (30.9)% TOTAL EXPENSES $1,167,165 $818,472 ($348,693) (29.9)% $50.00 PER PARCEL ACRE IN 2025/26 $50.00 PER PARCEL ACRE IN 2024/25 $50.00 PER PARCEL ACRE IN 2023/24 $50.00 PER PARCEL ACRE IN 2022/23 $50.00 PER PARCEL ACRE IN 2021/22 24 N F- F - LU HW W H N N O N Lf) N O N LL 00 M M O n (D N v (t7 O !, m W M O M M O O O CO (00 O r- 00 (n N O OC Ef3 O r W > _ ff} 00 (D O M O N N CD I� W O N D) Cl) W - N 00 O p 4a O 00 O N N N O M'—qM N N N ER � ((n17 � N J p N W O O r O M O W O 0 N m 0 N N M N M M (D 001 p -6s -6s M M O I� O M 00 ao O U- N W w v M o LL 1, n (D 00 00 r c� M 0 O W 12M M Y 1* (D Ncc r M Gq M V O M Q co a M -7 c O N N J N Cc a- J O a. a w N W m 01 W z U V O 0 A p N � N 0 N � n Z p UJ a.m Q Q J Z w U) O U -1 U p Q O < ¢ m W 2: LU Z U Q U p cr a w w J w w Z ~ m D 0 ~~ Z a U0 H OU �0 w w O W M M O M N Z (+7 O U) � CC Q M O U w< O O M O a Z U) X w w CCO w w U w H � N m Z LU LL U Ir 0 O 0 N 0 co 0 V CO W O O W p Z (p (D 000 00 Z 7 M M M M w oc 00 M M O n (D N v O 0 0 0 0 O 0 0 0 0 EF} ia vi V)- O O O O O O 0 0 0 0 M ('') CM CM C6 44 t% 6% EA E.% O O O O O O 0 0 0 0 � V 06 06 M M M fR 59 ffl V} fR O 0 0 0 0 O O O O O O O O O w O O O O w O O O O (n N N N N EtT vi tsi � � O 0 0 0 0 O O O O O r N �; �; �; (f7 :R :fl EA 4q EH H O LU m U Q J LU U m Q a m W a N N N 0 N LU LU p m LO N (t7 N O O O M O ON O O CO w r- N M Ef3 O r ff} 00 (D O M O N O O M - N 4a O 00 O N N M O N N N O O M O W O 0 N m 0 N N N V Co- -6s -6s co O N W Q) (D M 1, n (D 00 00 r M M N M V r M N N Cc a- J a. a w w a ~ z U LL 0 � p UJ a.m Q J Z U) O -1 U p Q < ¢ m LU Z U Q U p w w J w O 0 o oa N �0 m W M M O M N Z (+7 V V m rn W M O M O M O O O M O a X w O 0 0 0 0 O 0 0 0 0 EF} ia vi V)- O O O O O O 0 0 0 0 M ('') CM CM C6 44 t% 6% EA E.% O O O O O O 0 0 0 0 � V 06 06 M M M fR 59 ffl V} fR O 0 0 0 0 O O O O O O O O O w O O O O w O O O O (n N N N N EtT vi tsi � � O 0 0 0 0 O O O O O r N �; �; �; (f7 :R :fl EA 4q EH H O LU m U Q J LU U m Q a m W a N N N 0 N LU LU p m LO N y F U N D H 2 J W W N �D N O N 1 Lii N O N LL N M n M O O N n (D M co co 0 w — m 0 o N z; M : 00 N M 0044 v N Q N N M g 4T M� O T U Iq 00 M M O O m C M CD CO LO Ln Q M � 0 0 v co LO m J Q r r O v N M a)Q N tR Z m O a coM O m r- m Efl N O O o CD LD EPr 00 Cl) Q M 00 V 00 m N O M N N vi Q 64 co N M M 00 M O 00 M Ln O O N LO N EPr O M LMD ff) N I� w m O ccW (R M W O > _ N O Ln M O N M m 64 V N M O co {q LO N w n — Ln Q CD cr < M v i 00 W Z LU Q w ~ z U a LL 0 H � O ,n M 00 a O LO Q (fl N r- 0 J -j J U 0 fn Q N M W CD m Q m Ln r < H J ~ O W Z W Q W co W M M O W C7 w N m ^ m o O cD O z V 0 V 00 a- M M O M m a O MV c7 m a M O M O M O M O M O W X Q W z m J Z z 0 F- F w UO F - W O O m O LCC Q W Q W 0 U) LLJ WL) � W cc cn N Z cw n Lu U WU) o O 0 N 0 co 0 H m w O O W Cl Z cn m m Z W M M M M W oc N M n M O O N n (D M co co 0 0 0 0 0 0 O O O O O M M fR 4} 44 39 Vi O O O O O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 N N M M O M M N N N O O O O O 0 0 0 0 0 M M N N N dT Efl :� ER ER O O O O O O O O O O CO to 00 00 M Ln Ln V M V) ) v> � O 0 0 0 0 O 0 0 0 0 00 N CD CD M v V Iq V M :iT is is Ef} to O O O O O O O O O O tR 5R 5R 5R EA co N w r- O v O n O M N N M 0044 N N 4T O Iq 00 M M O C M r � M w 0 O O 0 r r F N M C coM O m r- m Efl N � LO CD LD tR M O V M N O M N N w 64 co N M 40) M Ln O O N LO M M C ff) N (R N O Ln M O M m 64 M :fi a a LU Q w ~ z U a LL 0 � O ,n LU a N Q N 0 -j J U 0 fn Q N Q m Ln < H J ~ W Z W Q W J W O C7 w J m U o O N V 0 V W M M O M N z MV c7 m W M O M O M O M O M O a X w 0 0 0 0 0 O O O O O M M fR 4} 44 39 Vi O O O O O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 N N M M O M M N N N O O O O O 0 0 0 0 0 M M N N N dT Efl :� ER ER O O O O O O O O O O CO to 00 00 M Ln Ln V M V) ) v> � O 0 0 0 0 O 0 0 0 0 00 N CD CD M v V Iq V M :iT is is Ef} to O O O O O O O O O O tR 5R 5R 5R EA co N N H V H _N D H 2 J H W W H O N O N LO N O N LL V In CD V r 0 U m N co a ca M . 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EF} io :f3 O O O O O O O O O O O O O O O v v v v v 0 0 0 0 0 O 0 0 0 0 O O O O O N N N N N :/} ffl Efl iA Hi O O O O O 0 0 0 0 0 0) 0) m M T V) vi�lull O O O O O 0 0 0 0 0 r Ln (D (D (D io io V} tH r N (D O M O O (D N m M w N 00 M n CD M O O m O N in LO co N' N f)- 40)- w w O O I- O M m m O m N w v vim" w O O1:T O O N O m N N w {f} N N a M O N O M V LO O N M T- -0" -0" r N co m O V O Ln Ln IT co Q) co N 40 00 C N M � a J a w Q w ~ U 0 z o LL O a Z < Q ca J p O U Q N < Qui m F J H W M Q) O Q) y Z M M v M v M o) Q7 m Q) W O O O O O a X w 00 0 0 0 0 0 0 0 0 OO o0 00 00 00 v� tfr to fFr to 0 0 0 0 0 O 0 0 0 0 w w m M Ln v C a 7 C V} if? EF} io :f3 O O O O O O O O O O O O O O O v v v v v 0 0 0 0 0 O 0 0 0 0 O O O O O N N N N N :/} ffl Efl iA Hi O O O O O 0 0 0 0 0 0) 0) m M T V) vi�lull O O O O O 0 0 0 0 0 r Ln (D (D (D io io V} tH r N SPECIAL REVENUE FUNDS 2025/2026 PROPOSED BUDGET TRAFFIC IMPROVEMENT FEES FUND 102 REVENUES: EXPENSES: 2024/2025 PROPOSED INCREASE %INCREASE BUDGET 2025/2026 (DECREASE) (DECREASE) CASH FORWARD - OCTOBER 1 $1,478,861 $0 ($1,478,861) (100.0)% TOTALREVENUES $1,478,861 $0 ($1,478,861) (100.0)% DISTRICT 1 $1,184,000 $0 ($1,184,000) (100.0)% DISTRICT 2 26,000 0 (26,000) (100.0)% DISTRICT 268,861 0 (268,861) (100.0)% TOTAL EXPENSES $1,478,861 $0 ($1,478,861) (100.0)% 2025/2026 PROPOSED BUDGET ADDITIONAL IMPACT FEES FUND 103 2025/2026 PROPOSED BUDGET TRAFFIC IMPACT FEES 2020 FUND 104 2024/2025 2024/2025 PROPOSED INCREASE %INCREASE REVENUES: 2025/2026 BUDGET 2025/2026 (DECREASE) (DECREASE) $2,500,000 LAW ENFORCEMENT FEES $140,000 $110,000 ($30,000) (21.4)% (1,155,000) FIRE/ EMS FEES 290,000 278,200 (11,800) (4.1)% 25.0% PARKS & RECREATION FEES 480,000 456,000 (24,000) (5.0)% CASH FORWARD - OCTOBER 1 PUBLIC BUILDINGS 400,000 313,000 (87,000) (21.8)% $7,227,826 ADMINISTRATIVE FEES 213,772 157,000 (56,772) (26.6)% $5,400,000 INTEREST EARNINGS 189,379 247,500 58,121 30.7 % 5,154,944 LESS 5% ESTIMATED RECEIPTS (85,651) (78,085) 7,566 (8.8)% 103.3% CASH FORWARD - OCTOBER 1 10,453,059 420,868 (10,032,191) (96.0)% TOTAL REVENUES $12,080,559 $1,904,483 ($10,176,076) (84.2)% EXPENSES: 120 FIRE/ EMS FACILITIES $2,699,998 $0 ($2,699,998) (100.0)% 204 ADMINISTRATIVE EXPENSES 365,584 316,983 (48,601) (13.3)% 210 PARKS & RECREATION FACILITIES 4,314,977 500,000 (3,814,977) (88.4)% 220 FACILITIES MANAGEMENT 4,150,000 537,500 (3,612,500) (87.0)% 600 LAW ENFORCEMENT 550,000 550,000 0 0.0 % TOTAL EXPENSES $12,080,559 $1,904,483 ($10,176,076) (84.2)% 2025/2026 PROPOSED BUDGET TRAFFIC IMPACT FEES 2020 FUND 104 29 2024/2025 PROPOSED INCREASE %INCREASE REVENUES: BUDGET 2025/2026 (DECREASE) (DECREASE) IMPACT FEES - DISTRICT 1 $2,500,000 $2,500,000 $0 0.0 % IMPACT FEES - DISTRICT 2 3,600,000 2,445,000 (1,155,000) (32.1)% INTEREST EARNINGS 360,000 450,000 90,000 25.0% LESS 5% ESTIMATED RECEIPTS (323,000) (269,750) 53,250 (16.5)% CASH FORWARD - OCTOBER 1 1,090,826 9,566,670 8,475,844 777.0 % TOTAL REVENUES $7,227,826 $14,691,920 $7,464,094 103.3 % EXPENSES: DISTRICT 1 $3,090,850 $5,400,000 $2,309,150 74.7% DISTRICT2 4,136,976 9,291,920 5,154,944 124.6% TOTAL EXPENSES $7,227,826 $14,691,920 $7,464,094 103.3% 29 2025/2026 PROPOSED BUDGET RENTAL ASSISTANCE FUND 108 2025/2026 PROPOSED BUDGET SECONDARY ROAD CONSTRUCTION FUND 109 2024/2025 PROPOSED INCREASE %INCREASE REVENUES: BUDGET 2025/2026 (DECREASE) (DECREASE) RENTAL REVENUES $4,131,628 $3,993,330 ($138,298) (3.3)% TOTAL REVENUES $4,131,628 $3,993,330 ($138,298) (3.3)% 3,695,125 3,879,881 184,756 5.0 % 109033-334400 EXPENSES: 750,000 0 (750,000) (100.0)% SALARY AND BENEFITS $392,432 $406,015 $13,583 3.5 % OPERATING EXPENSE 3,726,967 3,574,014 (152,953) (4.1)% RESERVE FOR CONTINGENCIES 12,229 13,301 1,072 8.8 % TOTAL EXPENSES $4,131,628 $3,993,330 ($138,298) (3.356 2025/2026 PROPOSED BUDGET SECONDARY ROAD CONSTRUCTION FUND 109 30 2024/2025 PROPOSED INCREASE %INCREASE REVENUES: BUDGET 2025/2026 (DECREASE) (DECREASE) 1 090 31-31 2200 GASOLINETAX $184,254 $193,467 $9,213 5.0 % 109031-312410 LOCAL OPTIONAL GAS TAX 3,695,125 3,879,881 184,756 5.0 % 109033-334400 STATE TRANSPORTATION GRANTS 750,000 0 (750,000) (100.0)% 109037-361100 INTEREST INCOME 85,000 90,000 5,000 5.9 % 109039-389030 LESS 5% ESTIMATED RECEIPTS (198,219) (208,167) (9,948) 5.0% 109039-389040 CASH FORWARD - OCT. 1 3,985,729 4,894,749 909,020 22.8 % TOTAL REVENUES $8,501,889 $8,849,930 $348,041 4.1 % FYPENSESu Department -Capital Projects 214 SALARIES & BENEFITS $26,888 $26,364 ($524) (1.9)% 214 OPERATING 1,486,191 1,093,262 (392,929) (26.4)% 214 ROAD PROJECTS -PAVING 4,207,839 2,075,000 (2,132,839) (50.7)% 214 CAPITAL 1,832,500 4,812,500 2,980,000 162.6 % SUBTOTAL -CAPITAL PROJECTS $7,553,418 $8,007,126 $453,708 6.0% Deo a rtm ent-En¢i 244 n e eri n SALARIES & BENEFITS $593,395 $599,230 $5,835 1.0 % 244 OPERATING 149,799 144,854 (4,945) (3.3)% 244 CAPITAL OUTLAY 42,370 0 (42,370) (100.0)% SUBTOTAL - ENGINEERING $785,564 $744,084 ($41,480) (5.3)% Department -Real Estate Acquisition 247 SALARIES & BENEFITS $77,427 $39,709 ($37,718) (48.7)% 247 OPERATING 38,725 38,646 (79) (0.2)% SUBTOTAL - REAL ESTATE ACQUISITION $116,152 $78,355 ($37,797) (32.5)% RESERVE FOR CONTINGENCY 46,755 20,365 (26,390) (56.4)% TOTAL EXPENSES $8,501,889 $8,849,930 $348,D41 4.1 % 30 2025/2026 PROPOSED BUDGET SPECIAL LAW ENFORCEMENT FUND 112 REVENUES: 2024/2025 PROPOSED INCREASE %INCREASE BUDGET 2025/2026 (DECREASE) (DECREASE) 112039-389040 CASH FORWARD - OCT. 1 $142,072 $0 ($142,072) (100.0)% TOTALREVENUES $142,072 $0 ($142,072) (100.0)% EXPENSES: 11260086-099040 SHERIFF - LAW ENFORCEMENT $142,072 $0 ($142,072) (100.0)% TOTAL EXPENSES $142,072 $0 ($142,072) (100.0)% 2025/2026 PROPOSED BUDGET TREE ORDINANCE FINES FUND 117 2025/2026 PROPOSED BUDGET TOURIST DEVELOPMENT FUND FUND 119 REVENUES: 2024/2025 PROPOSED INCREASE %INCREASE BUDGET 2025/2026 (DECREASE) (DECREASE) 11 9031-31 211 0 2024/2025 PROPOSED INCREASE %INCREASE REVENUES: 119031-312111 BUDGET 2025/2026 (DECREASE) (DECREASE) 117035-354020 TREE MITIGATION FINES $120,000 $185,000 $65,000 54.2% 117039-389040 CASH FORWARD - OCT. 1 250,000 175,000 (75,000) (30.0)% (89,507) TOTAL REVENUES $370,000 $360,000 ($10,000) (2.7)% EXPENSES: 23,941 0 (23,941) (100.0)% 300,000 11721072-033190 OTHER PROFESSIONAL SERVICES $0 $40,000 $40,000 N/A 11721072-035340 LANDSCAPE MATERIALS 20,000 20,000 0 0.0 % 11721072-066510-19027 HALLSTROM FARMS CONSERVATION AREA 75,000 50,000 (25,000) (33.3)% 11721072-066510-20009 S.PRONG CONSERVATION AREA 75,000 50,000 (25,000) (33.3)% 11721072-066510-22002 S.OSLO CONSERVATION IMPOUND RESTORATION 150,000 150,000 0 0.0 % 11721072-066510-22019 CYPRESS BEND PRESERVE 50,000 50,000 0 0.0 % TOTAL EXPENSES TOTAL EXPENSES $370,000 $360,000 ($10,000) (2.7)% 2025/2026 PROPOSED BUDGET TOURIST DEVELOPMENT FUND FUND 119 REVENUES: 2024/2025 PROPOSED INCREASE %INCREASE BUDGET 2025/2026 (DECREASE) (DECREASE) 11 9031-31 211 0 DIST. II -LOC. OPT. RESORT TAX -IRC $991,893 $1,138,500 $146,607 14.8% 119031-312111 DIST. I -LOC. OPT. RESORTTAX-VB 991,892 1,138,500 146,608 14.8% 119037-361100 11914472-088890 INTERESTINCOME 65,000 85,000 20,000 30.8% 119039-389030 % LESS 5% ESTIMATED RECEIPTS (89,507) (118,100) (28,593) 31.9 % 119039-389040 37.5% CASH FORWARD - OCT. 1 23,941 0 (23,941) (100.0)% 300,000 9,000 TOTAL REVENUES $1,983,219 $2,243,900 $260,661 13.1 % EXPENSES: 11914472-088750 CHAMBER OF COMMERCE, INC. $926,748 $1,200,138 $273,390 29.5% 11914472-088751 SEBASTIAN CHAMBER OF COMMERCE 252,143 288,730 36,587 14.5% 11914472-088890 VERO HERITAGE, INC. 30,600 33,200 2,600 8.5 % 11914572-088270 CULTURAL COUNCIL OF IRC 40,000 55,000 15,000 37.5% 11914572-088340 TREASURE COAST SPORTS COMM. 291,000 300,000 9,000 3.1 % 11914572-088910 IRC HISTORICAL SOCIETY, INC. 45,000 50,000 5,000 11.1 % 11914572-088745 COASTAL CONNECTIONS, INC. 11,000 20,000 9,000 81.8 % 11914572-088472 VERO BEACH ART CLUB 0 10,000 10,000 N/A 11 91 9981-09991 0 RESERVE FOR CONTINGENCIES 386,728 286,832 (99,896) (25.8)% TOTAL EXPENSES $1,983,219 $2,243,900 $260,681 13.1 % 31 2025/2026 PROPOSED BUDGET 911SURCHARGE FUND 120 REVENUES: 2024/2025 PROPOSED INCREASE %INCREASE BUDGET 2025/2026 (DECREASE) (DECREASE) 120033-335220 WIRELESS 911 FEE $600,000 $600,000 $0 0.0 % 120033-335225 NONWIRELESS 911 160,000 160,000 0 0.0% 120033-335228 PREPAID CELL 911 FEE 85,000 85,000 0 0.0% 120033-334201 E911 STATE GRANT 208,419 257,325 48,906 23.5% 120033-334201-23046 E911 STATE GRANT 524-23-08-03 157,320 0 (157,320) (100.0)% 120033-334201-24011 E911 STATE GRANT PSAP REFRESH 731,854 0 (731,854) (100.0)% 120039-383200 SBITA FINANCINGS 965,717 0 (965,717) (100.0)% 120039-389030 LESS S% ESTIMATED RECEIPTS (42,250) (55,116) (12,866) 30.5% 120039-389040 CASH FORWARD -OCT. 1ST 338,326 580,496 242,170 71.6% TOTALREVENUES $3,204,386 $1,627,705 ($1,576,681) (49.2)% EXPENSES: 133 SALARIES AND BENEFITS $252,827 $253,601 $774 0.3% 133 OPERATING EXPENSES 1,037,849 807,154 (230,695) (22.2)% 133 CAPITALOUTLAY 1,622,592 307,300 (1,315,292) (81.1)% 133 RESERVE FOR CONTINGENCY 2,511 8,566 6,055 241.1 % 12060086-099040 SHERIFF -LAW ENFORCEMENT 288,607 251,084 (37,523) (13.0)% TOTALEXPENSES $3,204,386 $1,627,705 ($1,576,681) (49.2)% 2025/2026 PROPOSED BUDGET DRUG ABUSE FUND FUND 121 2024/2025 PROPOSED INCREASE %INCREASE BUDGET 2025/2026 (DECREASE) (DECREASE) 121035-354003 DRUG ABUSE ORDINANCE 89-14 $30,000 $30,000 $0 0.0% 121039-389030 LESS S% ESTIMATED RECEIPTS (1,500) (1,500) 0 0.0% 121039-389040 CASH FORWARD -OCTOBER 1 ST 21,500 46,500 25,000 116.3 % TOTALREVENUES $50,000 $75,000 $25,000 50.0% EXPENSES, 12111069-033190 OTHER PROFESSIONAL SERVICES $1,000 $1,000 $0 0.0% 12111069-088692 DRUG TESTING PROGRAM 49,000 74,000 25,000 51.0 % TOTAL EXPENSES: $50,000 $75,000 $25,000 50.0 % 2025/2026 PROPOSED BUDGET IRCLHAP/SHIP FUND 123 REVENUES: 2024/2025 PROPOSED INCREASE %INCREASE BUDGET 2025/2026 (DECREASE) (DECREASE) 123033-334690 STATE HOUSING INITIATIVE $3,710,847 $1,950,058 ($1,760,789) (47.4)% 123039-346990 SHIP PARTICPANTS RECEIPTS 75,000 0 (75,000) (100.0)% 123039-389040 CASH FORWARD -OCT 1 21,460 0 (21,460) (100.0)% TOTALREVENUES $3,807,307 $1,950,058 ($1,857,249) (48.8)% EXPENSES: SALARIES AND BENEFITS $269,572 $148,050 ($121,522) (45.1)% OPERATING EXPENSES 59,519 41,673 (17,846) (30.0)% GRANTS &AIDS 3,477,106 1,755,370 (1,721,736) (49.5)% RESERVE FOR CONTINGENCY 1,110 4,965 3,855 347.3% TOTAL EXPENSES $3,807,307 $1,950,058 ($1,857,249) (48.8)% 32 2025/2026 PROPOSED BUDGET METRO PLAN ORGANIZATION FUND 124 REVENUES: 124033-331422 METRO PLANNING ORG GRANT 124033-334410 DOT TRANSPORTATION DISADV GRANT 2024/2025 PROPOSED INCREASE %INCREASE BUDGET 2025/2026 (DECREASE) (DECREASE) $969,467 $764,467 ($205,000) (21.1)% 25,778 26,567 789 3.1 % TOTALREVENUES $995,245 $791,034 ($204,211) (20.5)% EXPENSES: SALARIES AND BENEFITS $610,648 $587,850 ($22,798) (3.7)% OPERATING EXPENSES 384,597 183,764 (200,833) (52.2)% RESERVE FOR CONTINGENCY 0 19,420 19,420 N/A TOTALEXPENSES $995,245 $791,034 ($204,211) (20.5)% 2025/2026 PROPOSED BUDGET NATIVE UPLANDS ACQUISITION FUND FUND 127 33 2024/2025 PROPOSED INCREASE %INCREASE REVENUES: BUDGET 2025/2026 (DECREASE) (DECREASE) 127039-389040 CASH FORWARD -OCT. 1 $140,000 $100,000 ($40,000) (28.6)% TOTAL REVENUES $140,000 $100,000 ($40,000) (28.6)% EXPENSES: 12721037-033490 OTHER CONTRACTUAL SERVICES $35,000 $35,000 $0 0.0% 12721037-035290 OTHER OPERATING SUPPLIES 5,000 5,000 0 0.0% 12721037-035340 LANDSCAPING MATERIALS 6,000 6,000 0 0.0% 12721037-035380 HERBICIDES &INSECTICIDES 4,000 4,000 0 0.0 % 12721072-066510-20001 LOST TREE CONSERVATION IMPROVEMENTS 40,000 0 (40,000) (100.0)% 12721072-066510-22019 CYPRESS BEND PRESERVE 50,000 50,000 0 0.0 % TOTAL EXPENSES $140,000 $100,000 ($40,000) (28.6)% 33 2025/2026 PROPOSED BUDGET COASTAL ENGINEERING FUND FUND 128 REVENUES: 2024/2025 PROPOSED INCREASE %INCREASE BUDGET 2025/2026 (DECREASE) (DECREASE) 128031-312110 DIST. II -LOC. OPT. RESORTTAX-IRC $1,336,858 $1,565,437 $228,579 17.1 % 128031-312111 DIST. I -LOC. OPT. RESORT TAX -VB 1,336,858 1,565,438 228,580 17.1 % 128033-331587-22601 FEMA HURRICANE IAN 28,755 499,131 470,376 1635.8% 128033-331587-23007 FEMA HURRICANE NICOLE 127,401 1,859,582 1,732,181 1359.6% 128033-331587-25001 FEMA HURRICANE MILTON 2,874,000 0 (2,874,000) (100.0)% 128033-334396 FDEM LAP -SECTOR 4 DUNE RESTORATION 2,000,000 0 (2,000,000) (100.0)% 128033-334704 FDEP HURRICANE IAN & NICOLE 231R2 2,376,000 885,600 (1,490,400) (62.7)% 128038-369940 REIMBURSEMENTS 0 3,442,387 3,442,387 N/A 128039-381020 FUNDTRANSFERS 200,201 218,633 18,432 9.2% 128039-389030 LESS 5% ESTIMATED RECEIPTS (117,815) (501,810) (383,995) 325.9% 128039-389040 CASH FORWARD - OCT. 1 429,996 865,931 435,935 101.4% 12814472-033490-23040 TOTAL REVENUES $10,592,254 $10,400,329 ($191,925) (1.8)% EXPENSES: 2025/2026 PROPOSED BUDGET NEIGHBORHOOD STABILIZATION PLAN 3 FUND 130 REVENUES: l*AJ ZI.1 2024/2025 PROPOSED INCREASE %INCREASE BUDGET 2025/2026 (DECREASE) (DECREASE) CASH FORWARD - OCT 1ST $10,000 $10,000 $0 0.0% TOTAL REVENUES $10,000 $10,000 $0 0.0% CLOSING FUNDS $10,000 $10,000 $0 0.0 % TOTAL EXPENSES $10,000 $10,000 $0 0.0% 34 SALARIES AND BENEFITS $288,233 $291,511 $3,278 1.1 % OPERATING EXPENSES 123,079 126,435 3,356 2.7% 12814472-033190 OTHER PROF SERVICES 1,255,064 168,400 (1,086,664) (86.6)% 12814472-033190-25001 OTHER PROF SERVICES -MILTON 500,000 0 (500,000) (100.0)% 12814472-033190-99007 HABITAT CONSERVATION 175,000 115,000 (60,000) (34.3)% 12814472-033490 OTHER CONTRACTUAL SERVICES 10,000 0 (10,000) N/A 12814472-033490-05053 ARTIFICAL REEF 25,000 25,000 0 N/A 12814472-033490-15021 SECTOR 5 POST CONST. MONITORING 212,500 392,000 179,500 84.5% 12814472-033490-05054 SECTOR 3 POST CONST. MONITORING 134,984 580,000 445,016 329.7% 12814472-033490-22601 EMERGENCY DUNE REPAIR -IAN 130,506 0 (130,506) (100.0)% 12814472-033490-23007 EMERGENCY DUNE REPAIR -NICOLE 452,699 0 (452,699) (100.0)% 12814472-033490-23040 OTHER CONTRACTUAL SERVICES -SURVEYS 227,500 334,000 106,500 N/A 12814472-066490 OTHER MACHINERY & EQUIPMENT 40,000 0 (40,000) (100.0)% 12814472-066510-22601 HURRICANE IAN - SECTOR 5 2,773 1,838,735 1,835,962 66208.5% 12814472-066510-23007 HURRICANE NICOLE -SECTOR 5 9,830 6,519,152 6,509,322 66218.9% 12814472-066514-22601 HURRICANE IAN - SECTOR 3 80 0 (80) (100.0)% 12814472-066514-23007 HURRICANE NICOLE-SECTOR3 284 0 (284) (100.0)% 12814472-066515-22601 HURRICANE IAN - SECTOR 4 1,485,000 0 (1,485,000) (100.0)% 12814472-066515-23007 HURRICANE NICOLE -SECTOR 4 5,265,000 0 (5,265,000) (100.0)% RESERVE FOR CONTINGENCY 254,722 10,096 (244,626) (96.0)% TOTAL EXPENSES $10,592,254 $10,400,329 ($191,925) (1.8)% 2025/2026 PROPOSED BUDGET NEIGHBORHOOD STABILIZATION PLAN 3 FUND 130 REVENUES: l*AJ ZI.1 2024/2025 PROPOSED INCREASE %INCREASE BUDGET 2025/2026 (DECREASE) (DECREASE) CASH FORWARD - OCT 1ST $10,000 $10,000 $0 0.0% TOTAL REVENUES $10,000 $10,000 $0 0.0% CLOSING FUNDS $10,000 $10,000 $0 0.0 % TOTAL EXPENSES $10,000 $10,000 $0 0.0% 34 2025/2026 PROPOSED BUDGET FLORIDA BOATING IMPROVEMENT PROGRAM FUND 133 2025/2026 PROPOSED BUDGET DISABLED ACCESS PROGRAMS FUND 135 2024/2025 PROPOSED 2024/2025 PROPOSED INCREASE %INCREASE REVENUES: (DECREASE) BUDGET 2025/2026 (DECREASE) (DECREASE) TOTAL REVENUES $34,638 $0 ($34,638) (100.0)% 133033-335701 FL BOATING IMPROVEMENT PROGRAM $55,000 $65,000 $10,000 18.2% 133033-334700 DERELICT VESSEL REMOVAL GRANT 34,500 0 (34,500) (100.0)% 133039-389040 CASH FORWARD - OCT. 1 526,400 0 (526,400) (100.0)% TOTALREVENUES $615,900 $65,000 ($550,900) (89.4)% EXPENSES: 13321072-066510-14004 ARCHIE SMITH FISH HOUSE RESTORATION $150,000 $0 ($150,000) (100.0)% 13321072-066510-16015 ROUND ISLAND RIVERSIDE IMPROVEMENTS 32,400 0 (32,400) (100.0)% 13321072-066510-24016 DONALD MACDONALD T -DOCK 100,000 0 (100,000) (100.0)% 13328337-033490 OTHER CONTRACTUAL SERVICES 79,500 65,000 (14,500) (18.2)% 13328337-033490-24023 ANCHORING LIMITATION AREA UPDATE 254,000 0 (254,000) (100.0)% TOTAL EXPENSES $615,900 $65,000 ($550,900) (89.4)% 2025/2026 PROPOSED BUDGET DISABLED ACCESS PROGRAMS FUND 135 2024/2025 PROPOSED INCREASE %INCREASE REVENUES: BUDGET 2025/2026 (DECREASE) (DECREASE) 135039-389040 CASH FORWARD - OCT. 1 $34,638 $0 ($34,638) (100.0)% TOTAL REVENUES $34,638 $0 ($34,638) (100.0)% EXPENSES 13521072-035290 OTHER OPERATING SUPPLIES $5,215 $0 ($5,215) (100.0)% 13510669-033190 OTHER PROFESSIONAL SERVICES 29,423 0 (29,423) (100.0)% TOTAL EXPENSES $34,638 $0 ($34,638) (100.0)% 2025/2026 PROPOSED BUDGET INTERGOVERNMENTAL GRANTS FUND 136 REVENUES: 2024/2025 PROPOSED INCREASE %INCREASE BUDGET 2025/2026 (DECREASE) (DECREASE) 136033-331601-24804 ALCOHOPE FL0114L4H092316 $590,982 $0 (590,982) (100.0)% TOTAL REVENUES $590,982 $0 ($590,982) (100.0)% 13616364-036730-24804 ALCOHOPE FL0114L4H092316 $590,982 $0 (590,982) (100.0)% TOTAL EXPENSES $590,982 $0 ($590,982) (100.0)% 2025/2026 PROPOSED BUDGET TRAFFIC EDUCATION PROGRAM FUND 137 2024/2025 PROPOSED INCREASE % INCREASE BUDGET 2025/2026 (DECREASE) (DECREASE) 137035-354017 TRAFFIC EDUCATION FINES $50,000 $50,000 $0 0.0 % 137039-389040 CASH FORWARD - OCT. 1 1,500 1,500 0 0.0% 137039-389030 LESS 5% EST. RECEIPTS (2,500) (2,500) 0 0.0 % TOTAL REVENUES $49,000 $49,000 $0 0.0% EXPENSES: IRC SCHOOL DISTRICT $49,000 $49,000 $0 0.0 % TOTAL EXPENSES $49,000 $49,000 $0 0.0 % 35 2025/2026 PROPOSED BUDGET ARP -AMERICAN RESCUE PLAN FUND 138 REVENUES: 2024/2025 PROPOSED INCREASE %INCREASE BUDGET 2025/2026 (DECREASE) (DECREASE) CASH FORWARD -OCT 1 ST $4,125,431 $0 ($4,125,431) (100.0)% TOTALREVENUES $4,125,431 $0 ($4,125,431) (100.0)% CONSTITUTIONAL OFFICER EXPENSES $322,106 $0 ($322,106) (100.0)% COMMUNITY SUPPORT 500,000 0 (500,000) (100.0)% INFRASTRUCTURE 3,303,325 0 (3,303,325) (100.0)% TOTALEXPENSES $4,125,431 $0 ($4,125,431) (100.0)% 2025/2026 PROPOSED BUDGET CARES ACT & COVID-19 RESPONSE FUND FUND 139 2024/2025 PROPOSED INCREASE %INCREASE BUDGET 2025/2026 (DECREASE) (DECREASE) CASH FORWARD -OCT 1 ST $426,685 $0 ($426,685) (100.0)% TOTAL REVENUES $426,685 $0 ($426,685) (100.0)% BCC EXPENSES $426,685 $0 ($426,685) (100.0)% TOTALEXPENSES $426,685 $0 ($426,685) (100.0)% 2025/2026 PROPOSED BUDGET COURT FACILITY SURCHARGE FUND FUND 140 2024/2025 PROPOSED INCREASE %INCREASE BUDGET 2025/2026 (DECREASE) (DECREASE) 140034-348930 CIRCUIT CIVIL COURT FACILITY FEE $120,000 $119,824 ($176) (0.1)% 140037-361100 INTEREST EARNINGS 1,000 1,000 0 0.0% TOTALREVENUES $121,000 $120,824 ($176) (0.1)% EXPENSES: $31,667 ($53,870) (63.0)% 14190664-033110 LEGALAID SERVICES 31,667 31,667 1 40901 01-088400 COURT ADMINISTRATOR $10,000 $12,144 $2,144 21.4% 14090185-033190 GUARDIAN AD LITEM 10,350 10,350 0 0.0 % 14090302-088380 STATE ATTORNEY 89,649 90,287 638 0.7% 14090403-088390 PUBLIC DEFENDER 6,692 8,043 1,351 20.2 % 14022019-034690 MAINT-OTHER EQUIPMENT 4,309 0 (4,309) (100.0)% TOTAL EXPENSES $121,000 $120,824 ($176) (0.1)% 2025/2026 PROPOSED BUDGET ADDITIONAL COURT COSTS FUND FUND 141 REVENUES: 2024/2025 PROPOSED INCREASE %INCREASE BUDGET 2025/2026 (DECREASE) (DECREASE) 141034-348540 ADDITIONAL COURT COSTS $95,000 $95,000 $0 0.0% 141039-389040 CASH FORWARD - OCT.1 53,871 0 (53,871) (100.0)% TOTALREVENUES $148,871 $95,000 ($53,871) (36.2)% 14,42 4161 14190101-088400 COURT ADMINISTRATOR $85,537 $31,667 ($53,870) (63.0)% 14190664-033110 LEGALAID SERVICES 31,667 31,667 0 0.0 % 141 91 023-08 8401 DJJ/TEENCOURT 31,667 31,666 (1) (0.0)% TOTALEXPENSES $148,871 $95,000 ($53,871) (36.2)% 36 2025/2026 PROPOSED BUDGET COURT TECHNOLOGY FUND FUND 142 REVENUES: 2024/2025 PROPOSED INCREASE %INCREASE BUDGET 2025/2026 (DECREASE) (DECREASE) 142034-341100 RECORDING FEE $280,000 $300,000 $20,000 7.1 % TOTAL REVENUES $280,000 $300,000 $20,000 7.1 % EXPENSES: 14290302-088380 STATE ATTORNEY $163,419 $184,295 $20,876 12.8 % 14290403-088390 PUBLIC DEFENDER 95,059 100,939 5,880 6.2% 14290185-033190 GUARDIAN ADLITEM 21,522 14,766 (6,756) (31.4)% TOTAL EXPENSES $280,000 $300,000 $20,000 7.1 % 2025/2026 PROPOSED BUDGET LAND ACQUISITION SERIES 2006 FUND 145 EXPENSES; 15514639-033190 OTHER PROFESSIONAL SERVICES $55,444 $0 ($55,444) (100.0)% 15514639-066110 ALL LAND 24,725,298 0 (24,725,298) (100.0)% TOTAL EXPENSES $24,780,742 0 ($24,780,742) (100.0)% 37 2024/2025 PROPOSED INCREASE % INCREASE REVENUF,S BUDGET 2025/2026 (DECREASE) (DECREASE) 145039-389040 CASH FORWARD - OCTOBER 1 $336,621 $0 ($336,621) (100.0)% TOTAL REVENUES $336,621 $0 ($336,621) (100.0)% EXPENSES; 14514639-066390-18035 SEBASTIAN HARBOR PRESERVE $222,913 $0 ($222,913) (100.0)% 14514639-066390-18010 JONES PIER HOUSE RESTORATION 113,708 0 (113,708) (100.0)% TOTALEXPENSES $336,621 $0 ($336,621) (100.0)% 2025/2026 PROPOSED BUDGET OPIOID SETTLEMENT FUNDS FUND 147 2024/2025 PROPOSED INCREASE %INCREASE REVENUES BUDGET 2025/2026 (DECREASE) (DECREASE) 147039-389040 CASH FORWARD - OCTOBER 1 $256,590 $0 (256,590) (100.0)% TOTAL REVENUES $256,590 $0 ($256,590) (100.0)% EXPENSES; 14790234-088940 DRUG COURT $256,590 $0 ($256,590) (100.0)% TOTAL EXPENSES $256,590 $0 ($256,590) (100.0)% 2025/2026 PROPOSED BUDGET LAND ACQUISITION SERIES 2024 FUND 155 2024/2025 PROPOSED INCREASE %INCREASE REVENUES BUDGET 2025/2026 (DECREASE) (DECREASE) 155039-389040 CASH FORWARD -OCT 1 ST $24,780,742 $0 ($24,780,742) (100.0)% TOTAL REVENUES $24,780,742 0 ($24,780,742) (100.0)% EXPENSES; 15514639-033190 OTHER PROFESSIONAL SERVICES $55,444 $0 ($55,444) (100.0)% 15514639-066110 ALL LAND 24,725,298 0 (24,725,298) (100.0)% TOTAL EXPENSES $24,780,742 0 ($24,780,742) (100.0)% 37 2025/2026 PROPOSED BUDGET DODGERBONDS FUND 204 39 2024/2025 PROPOSED INCREASE %INCREASE REVENUES; $1,865,000 $375,000 $102,625 BUDGET 2025/2026 (DECREASE) (DECREASE) 204033-335190 OTHER GENERAL GOVERNMENT $500,000 $500,000 $0 0.0 % 204039-389030 LESS 5% ESTIMATED RECEIPTS (25,000) (25,000) 0 0.0 % 204039-389040 CASH FORWARD - OCT. 1 25,000 25,000 0 0.0 % TOTAL REVENUES $500,000 $500,000 $0 0.0% EXPENSES. 20411717-077110 PRINCIPAL DEBT SERVICE $355,000 $375,000 $20,000 5.6% 20411717-077210 INTEREST - DEBT SERVICE 120,875 102,625 (18,250) (15.1)% 2041117-099920 CASH FORWARD -SEPT 30 24,125 22,375 (1,750) (7.3)% TOTAL EXPENSES $500,000 $500,000 $0 0.0% 39 FY 2025/2026 DEBT SERVICE AMOUNT OUTSTANDING 9/30/26 PRINCIPAL INTEREST $1,865,000 $375,000 $102,625 TOTAL DEBT SERVICE $477,625 39 2025/2026 PROPOSED BUDGET JACKIE ROBINSON TRAINING COMPLEX (fka DODGERTOWN CAPITAL RESERVE) FUND 308 2024/2025 PROPOSED INCREASE %INCREASE BUDGET 2025/2026 (DECREASE) (DECREASE) 308031-312110 LOCAL OPTION RESORT TAX -IRC $129,375 $142,313 $12,938 10.0 % 308031-312111 LOCAL OPTION RESORT TAX-VERO 129,375 142,313 12,938 10.0% (192,724) 308037-361100 INTEREST INCOME 0 50,000 50,000 (67.0)% N/A 308038-362011 RADIO TOWER RENTS 0 45,000 45,000 (100.0)% N/A 308039-389030 LESS 5% ESTIMATED RECEIPTS (12,938) (18,981) (6,043) 46.7% N/A 308039-389040 CASH FORWARD- OCT 1 ST 1,043,017 64,123 (978,894) (93.9)% 330,070 315037-361100 TOTALREVENUES $1,288,829 $424,768 ($864,061) (67.0)% 30816275-034610-19024 MAINTENANCE BUILDINGS $385,394 $212,384 ($173,010) (44.9)% 30816275-066490-19024 OTHER MACHINERY & EQUIPMENT 710,711 212,384 (498,327) (70.1)% 30816275-066510-23003 ASBESTOS REMODEL-AMEND#2 192,724 0 (192,724) (100.0)% TOTALEXPENSES $1,288,829 $424,768 ($864,061) (67.0)% 2025/2026 PROPOSED BUDGET OPTIONAL SALES TAX FUND 315 REVENUES: 2024/2025 PROPOSED INCREASE % INCREASE BUDGET 2025/2026 (DECREASE) (DECREASE) 315031-312610 OPTIONAL SALES TAX $27,820,000 $28,574,000 $754,000 2.7% 315-112 315032-325101-21017 WATER'S EDGE CULVERT ASSESSMENT 0 35,865 35,865 315-210 N/A 315033-334721 FIND-WABASSO CAUSEWAY 75,000 0 (75,000) (100.0)% 21,796,089 315033-334403-07806 FDOT TRIP GRANT -66TH AVE -49-69 2,800,000 0 (2,800,000) (100.0)% 97,500 315033-334403-16009 FDOT TRIP GRANT -66TH AVE -69 -89TH 3,067,477 0 (3,067,477) (100.0)% N/A 315033-334400-22027 FDOT SCOP GRANT -43RD AVE 750,000 0 (750,000) (100.0)% 330,070 315037-361100 INTEREST INCOME 2,750,000 2,800,000 50,000 1.8 % 315039-389030 LESS 5% ESTIMATED RECEIPTS (1,528,500) (1,570,493) (41,993) 2.7% 315039-389040 CASH FORWARD 52,399,934 24,030,864 (28,369,070) (54.1)% TOTALREVENUES $88,133,911 $53,870,236 ($34,263,675) (38.9)% EXPENSES: 315-104 NORTH COUNTY AQUATIC CENTER 315-105 GIFFORD AQUATIC CENTER 315-109 MAIN LIBRARY 315-112 NORTH COUNTY LIBRARY 315-120 FIRE RESCUE 315-161 SHOOTING RANGE 315-210 PARKS 315-214 ROADS AND BRIDGES 315-217 SANITARY LANDFILL $0 $400,000 $400,000 1,737,500 N/A 300,000 0 (300,000) (100.0)% 951,710 267,524 210,000 (57,524) (21.5)% 315-242 610,410 770,000 159,590 26.1 % 21,796,089 7,747,719 (14,048,370) (64.5)% 500,000 0 97,500 97,500 315-249 N/A 11,133,399 6,654,496 (4,478,903) (40.2)% N/A 22,463,235 12,079,000 (10,384,235) (46.2)% (106,119) 330,070 330,070 0 0.0 % 315-220 FACILITIES MANAGEMENT 10,103,730 1,737,500 (8,366,230) (82.8)% 315-231 NATURAL RESOURCES 951,710 262,500 (689,210) (72.4)% 315-242 FLEET 375,000 0 (375,000) (100.0)% 315-243 PUBLIC WORKS 960,586 500,000 (460,586) (47.9)% 315-249 ANIMALSERVICES 0 3,468,500 3,468,500 N/A 315-268 WASTEWATER 106,119 0 (106,119) (100.0)% 315-600 SHERIFF 16,236,039 17,112,951 876,912 5.4% 315-907 MEDICAL EXAMINER 2,500,000 2,500,000 0 0.0% TOTAL EXPENSES $88,133,911 $53,870,236 ($34,263,675) (38.9)% 40 ENTERPRISE FUNDS C` �O 2025/2026 PROPOSED BUDGET GOLF COURSE FUND 418 REVENUES: 2024/2025 PROPOSED INCREASE %INCREASE BUDGET 2025/2026 (DECREASE) (DECREASE) 347-231 PRO SHOP SALES $525,000 $525,000 $0 0.0% 347-232 9 HOLE CARD FEES 250,000 302,000 52,000 20.8% 347-233 18 HOLE CARD FEES 1,066,565 1,066,565 0 0.0% 347-234 9 HOLE NON -CARD FEES 145,000 165,000 20,000 13.8% 347-235 18 HOLE NON -CARD FEES 630,530 630,530 0 0.0% 347-236 9 HOLE CART FEES 205,000 250,000 45,000 22.0% 347-237 18 HOLE CART FEES 1,095,000 1,200,000 105,000 9.6% 347-238 PULL CART FEES 1,500 1,500 0 0.0 347-239 ID CARD 172,215 172,215 0 0.0% 347-241 JUNIOR FEES 1,300 1,300 0 0.0% 347-242 RANGE FEES 245,000 325,000 80,000 32.7 347-247 TWILIGHT PM 435,000 435,000 0 0.0% 347-249 GOLF CLUB RENTALS 23,000 35,000 12,000 52.2% 347-250 HANDICAPPING SERVICE 13,000 15,000 2,000 15.4% 347-251 TOURNAMENTFEE 92,000 110,000 18,000 19.6% 347-252 PGA PRO RATE 12,798 18,000 5,202 40.6% 347-254 DISCOUNT CARDS 12,000 13,000 1,000 8.3% 347-255 ANNUAL GROUP FEE 50,000 50,000 0 0.0 347-263 SUMMER PASS 7,500 10,000 2,500 33.3 361-100 INTEREST INCOME 10,000 25,000 15,000 150.0 362-012 SNACK BAR RENT 50,000 50,000 0 0.0% 389-030 LESS 5% EST. RECEIPTS (252,120) (270,006) (17,886) 7.1 % 389-040 CASH FORWARD - OCT. 1 751 0 (751') (100.0)% TOTALREVENUES $4,791,039 $5,130,104 $339,065 7.1 % EXPENSES: 221 OPERATIONS $1,988,613 $2,117,320 $128,707 6.5 236 CLUBHOUSE 4,313,926 16,812,784 12,498,858 289.7 SUB -TOTAL EXPENSES $6,302,539 $18,930,104 $12,627,565 200.4% LESS CAPITAL OUTLAY (1,511,500) (13,800,000) (12,288,500) 813.0 TOTAL EXPENSES $4,791,039 $5,130,104 $339,065 7.1 % 2025/2026 PROPOSED BUDGET BUILDING DEPARTMENT FUND 441 REVENUES: 2024/2025 PROPOSED INCREASE %INCREASE BUDGET 2025/2026 (DECREASE) (DECREASE) 322-010 BUILDING PERMITS - COUNTY $4,625,000 $4,625,000 $0 0.0% 322-011 2,469,725 BUILDING PERMITS - CITY 795,000 1,009,370 214,370 27.0% 322-030 N/A PLAN EXAM FEE- COUNTY 215,000 219,825 4,825 2.2% 322-050 (91,311) PERMIT REINSPECTON FEE -COUNTY 165,000 171,923 6,923 4.2% 329-050 $702,076 COMPETENCY CARD FEES 25,000 20,000 (5,000) (20.0)% 342-510 DCAADMIN.FEES 13,000 13,000 0 0.0% 349-050 RESEARCH FEES 15,000 10,250 (4,750) (31.7)% 354-013 UNLICENSED CONTRACTOR FINES 15,000 12,500 (2,500) (16.7)% 361-100 INTEREST INCOME 165,000 165,000 0 0.0% 369-900 OTHER MISC. REVENUES 10,000 10,000 0 0.0% 389-030 LESS 5% ESTIMATED RECEIPTS (302,150) (312,843) (10,693) 3.5% 389-040 CASH FORWARD 1,270,715 1,769,616 498,901 39.3% TOTAL REVENUES $7,011,565 $7,713,641 $702,076 10.0% EXPENSES: SALARY AND BENEFITS $4,476,618 $5,284,734 $808,116 18.1 EXPENSES 2,626,258 2,469,725 (156,533) (6.0)% RESERVE FOR CONTINGENCIES 0 173,482 173,482 N/A SUB -TOTAL EXPENSES $7,102,876 $7,927,941 $825,065 11.6% LESS CAPITAL OUTLAY (91,311) (214,300) (122,989) 134.7% TOTAL EXPENSES $7,011,565 $7,713,641 $702,076 10.0% 42 2025/2026 PROPOSED BUDGET UTILITY SERVICES FUND 471 REVENUES: 343-310 WATER SALES 343-340 METER INSTALLATIONS 343-470 SEPTAGE/SLUDGE DISPOSAL 343-490 GREASE DISPOSAL 343-510 SEWER SALES 343-530 RECLAIMED WATER SALES 2024/2025 PROPOSED INCREASE %INCREASE BUDGET 2025/2026 (DECREASE) (DECREASE) $24,716,742 $28,306,413 $3,589,671 14.5% 445,980 548,271 102,291 22.9% 669,413 998,854 329,441 49.2% 30,078 57,195 27,117 90.2% 21,725,865 25,804,800 4,078,935 18.8% 22,326 39,159 16,833 75.4% 343-540 PENALTIES 513,590 778,583 264,993 51.6% SERVICE CHARGES: WATER PRODUCTION 13,923,974 16,711,430 2,787,456 343-301 SEWER LINE EXTENSION FEE 132,255 75,163 (57,092) (43.2)% 343-302 WATER LINE EXTENSION FEE 230,686 233,376 2,690 1.2% 343-350 WATER TAP FEES 313,304 347,743 34,439 11.0% 343-520 SEWER TAP FEES 20,352 57,086 36,734 180.5% 343-550 RECONNECT FEES 552,831 745,176 192,345 34.8% 343-610 SERVICE CHARGES 37,183 37,183 0 0.0% 343-660 INSPECTION FEES 104,588 107,530 2,942 2.8% 343-690 COURT RECORDING FEES 5,037 5,037 0 0.0% 343-670 MISCELLANEOUS INCOME 46,522 55,000 8,478 18.2 361-100 INTEREST INCOME 1,000,000 1,000,000 0 0.0% 362-010 RENTS & ROYALTIES 0 5,490 5,490 N/A 362-011 RADIO TOWER RENT 330,000 330,000 0 0.0 329-030 LICENSE/PERMIT FEES 500 500 0 0.0 381-020 FUND TRANSFER IN 291,029 191,342 (99,687) (34.3)% 389-030 LESS 5% EST. RECEIPTS (2,544,863) (2,976,628) (431,765) 17.0 389-040 CASH FORWARD - OCT. 1 19,101,536 8,404,484 (10,697,052) (56.0)% TOTAL REVENUES $67,744,954 $65,151,757 ($2,593,197) (3.8)% 218 WASTEWATER TREATMENT $10,960,495 $13,584,962 $2,624,467 23.9% 219 WATER PRODUCTION 13,923,974 16,711,430 2,787,456 20.0% 235 GENERAL & ENGINEERING 11,250,022 14,625,685 3,375,663 30.0% 257 SLUDGE 1,648,028 2,268,734 620,706 37.7% 265 CUSTOMER SERVICE 4,413,210 4,237,560 (175,650) (4.0)% 268 WASTEWATER COLLECTION 17,434,463 21,588,447 4,153,984 23.8% 269 WATER DISTRIBUTION 17,266,877 16,630,817 (636,060) (3.7)% 282 OSPREY MARSH 973,765 637,808 (335,957) (34.5)% 292 SPOONBILL MARSH 959,622 1,682,839 723,217 75.4% SUB -TOTAL EXPENSES $78,830,456 $91,968,282 $13,137,826 16.7% LESS CAPITAL OUTLAY (11,085,502) (26,816,525) (15,731,023) 141.9% TOTAL EXPENSES $67,744,954 $65,151,757 ($2,593,197) (3.8)% 43 2025/2026 PROPOSED BUDGET UTILITIES WATER IMPACT FEES FUND 474 2024/2025 PROPOSED INCREASE % INCREASE BUDGET 2025/2026 (DECREASE) (DECREASE) 343-650 WATER IMPACT FEES $1,250,000 $902,375 ($347,625) (27.8)% 361-100 INTEREST INCOME 10,000 20,000 10,000 100.0% 389-030 LESS 5% EST. RECEIPTS (63,000) (46,119) 16,881 (26.8)% TOTAL REVENUES $1,197,000 $876,256 ($320,744) (26.8)% EXPENSES: CASH FORWARD $1,197,000 $876,256 ($320,744) (26.8)% TOTAL EXPENSES $1,197,000 $876,256 ($320,744) (26.8)% 2025/2026 PROPOSED BUDGET UTILITIES SEWER IMPACT FEES FUND 475 REVENUES: 2023/2024 PROPOSED INCREASE % INCREASE BUDGET 2024/2025 (DECREASE) (DECREASE) 343-630 SEWER IMPACT FEES $1,650,000 $1,138,218 ($511,782) (31.0)% 361-100 INTEREST INCOME 10,000 30,000 20,000 200.0% 389-030 LESS 5% EST. RECEIPTS (83,000) (58,411) 24,589 (29.6)% TOTALREVENUES $1,577,000 $1,109,807 ($467,193) (29.6)% EXPENSES: CASH FORWARD $1,577,000 $1,109,807 ($467,193) (29.6)% TOTAL EXPENSES $1,577,000 $1,109,807 ($467,193) (29.6)% 44 INTERNAL SERVICE FUNDS �vER 0llj 2025/2026 PROPOSED BUDGET FLEET MANAGEMENT FUND 501 2024/2025 PROPOSED INCREASE %INCREASE REVENUES: BUDGET 2025/2026 (DECREASE) (DECREASE) 369-900 MISCELLANEOUS REVENUE $105,050 $114,014 $8,964 8.5% 3,877,199 395-010 AUTO. MAINTENANCE 330,000 415,000 85,000 25.8% 11,153 395-011 HEAVY EQUIPMENT MAINTENANCE 1,100,000 1,395,000 295,000 26.8 LESS CAPITAL OUTLAY 395-012 OTHER EQUIPMENT MAINTENANCE 140,000 196,000 56,000 40.0 $4,656,014 395-013 FUEL 2,850,000 2,536,000 (314,000) (11.0)% 8.6% 389-040 CASH FORWARD 56,462 0 (56,462) (100.0)% 4.9 TOTAL REVENUE $4,581,512 $4,656,014 $74,502 1.6% SALARIES AND BENEFITS $692,922 $690,259 ($2,663) (0.4)% EXPENSES 3,877,199 3,943,211 66,012 1.7% RESERVE FOR CONTINGENCIES 11,391 22,544 11,153 97.9 SUB -TOTAL EXPENSES $4,581,512 $4,656,014 $74,502 1.6% LESS CAPITAL OUTLAY 0 0 0 N/A TOTAL EXPENSES $4,581,512 $4,656,014 $74,502 1.6% 2025/2026 PROPOSED BUDGET SELF INSURANCE FUND 502 2024/2025 PROPOSED INCREASE %INCREASE BUDGET 2025/2026 (DECREASE) (DECREASE) 395-020 $1,985,851 INSURANCE CHARGES TO DEPTS. $6,550,000 $6,785,000 $235,000 3.6% 395-023 247,544 WORKERS COMP. CHARGES 2,740,296 3,244,627 504,331 18.4% 369-040 RESERVE FOR CONTINGENCY REIMBURSEMENTS 5,000 10,000 5,000 100.0% 361-100 $10,381,272 INTEREST INCOME 412,000 503,000 91,000 22.1 % 389-030 (100.0)% LESS 5%EST. RECEIPTS (485,365) (527,131) (41,766) 8.6% 389-040 CASH FORWARD - OCTOBER 1 348,687 365,776 17,089 4.9 TOTAL REVENUES $9,570,618 $10,381,272 $810,654 8.5% SALARIES & BENEFITS $1,985,851 $2,015,016 $29,165 1.5% OPERATING 6,380,455 6,627,999 247,544 3.9% SHERIFF 1,230,000 1,725,000 495,000 40.2% RESERVE FOR CONTINGENCY 3,312 13,257 9,945 300.3% SUB -TOTAL EXPENSES $9,599,618 $10,381,272 $781,654 8.1 LESS CAPITAL OUTLAY (29,000) 0 29,000 (100.0)% TOTAL EXPENSES $9,570,618 $10,381,272 $810,654 8.5% 46 2025/2026 PROPOSED BUDGET EMPLOYEE HEALTH INSURANCE FUND 504 2024/2025 PROPOSED INCREASE %INCREASE REVENUES: BUDGET 2025/2026 (DECREASE) (DECREASE) 395-020 INSURANCE CHARGES $21,450,000 $21,450,000 $0 0.0% 361-100 INTEREST 660,000 680,000 20,000 3.0% 369-940 REIMBURSEMENTS 50,000 50,000 0 0.0% 369-954 PHARMACY REBATE 1,630,000 2,000,000 370,000 22.7% 369-955 WELLNESS CONTRIBUTIONS 50,000 100,000 50,000 100.0% 395-019 INSURANCE CHARGES - STOP LOSS 1,200,000 1,200,000 0 0.0% 369-957 STOP LOSS PAYMENTS 35,000 0 0 0.0% 395-018 DENTAL INSURANCE CHARGES 636,000 669,417 33,417 5.3% 395-021 OPEB CHARGES 2,658,938 2,791,885 132,947 5.0 389-040 CASH FORWARD 5,113,710 6,261,428 1,147,718 22.4% TOTAL REVENUES $33,483,648 $35,202,730 $1,719,082 5.1 % EXPENSES: SALARIES AND BENEFITS $152,043 $236,442 $84,399 55.5 EXPENSES 33,325,449 34,958,264 1,632,815 4.9% RESERVE FOR CONTINGENCY 6,156 8,024 1,868 30.3 TOTAL EXPENSES $33,483,648 $35,202,730 $1,719,082 5.11 2025/2026 PROPOSED BUDGET INFORMATION TECHNOLOGY FUND 505 2024/2025 PROPOSED INCREASE % INCREASE BUDGET 2025/2026 (DECREASE) (DECREASE) GIS INTERDEPARTMENTAL CHARGES $807,999 $811,529 $3,530 0.4% IS/TELECOM INTERDEPT CHARGES 4,062,835 4,950,628 887,793 21.9% CASH FORWARD 1,355,667 1,396,012 40,345 3.0 TOTAL REVENUES $6,226,501 $7,158,169 $931,668 15.0% 103 GEOGRAPHIC INFORMATION SYSTEMS $1,074,886 $1,151,899 $77,013 7.2% 241 INFORMATION SYSTEMS/TELECOMMUNICATIONS 5,238,333 6,035,641 797,308 15.2 RESERVE FOR CONTINGENCY 111,641 95,214 (16,427) (14.7)% SUB -TOTAL EXPENSES $6,424,860 $7,282,754 $857,894 13.4% LESS CAPITAL OUTLAY (198,359) (124,585) 73,774 (37.2)% TOTAL EXPENSES $6,226,501 $7,158,169 $931,668 15.0% 47 K° K w��~��UUK-0 ^�~ ��»��onn~o� Florida POBox 631Z44Cincinnati, OH45263-l344 GANNETT AFFIDAVIT OF PUBLICATION f i EC't--- I V ED Christina Moore - Indian River County Attorneys Office /ou|2rThST Vcn ��n�hF�32v�V�JV8 - /xmmm(s DM�, STATE 0rWISCONSIN, COUNTY oFBROWN Before the undersigned authority personally appeared, who onoath says that becxshe bthe Legal Advertising Representative nfthe Indian River Press JuomnaVStiucie News Tribune/Stuart News, newspapers published inIndian River/St Lucie/Martin Counties, Florida; that the attached copy ofadvertisement, being aLegal 4dinthe matter of, was published onthe publicly accessible websites ofIndian River/St Lucie/Martin Counties, Florida, nr|nanewspaper by print inthe issues of, on: 08/20/28B Aff iarofurther says that the website ornewspaper complies with all legal requirements for publication |nchapter 8l Florida Statutes. Subscribed and sworn tnbefore me, 6ythe legal clerk, who ispersonally known tome, onU8/2O/2O2S t.,egal Not Iry. State of W1, County of Brown V My commission cxpirm Publication Cost: $472�40 Tax Arnoum $0�00 Payment Cost: $472,40 Order No: 11591395 of Copies: Customer No: 1125303 PO4: THIS IS INVOICE! m".d� , not mr»aio, Mx"^�mlm,°mu*°. Notary Public of wiscons. Page )of2 MAP AND LEGAL DESCRIPTION OF THE BOUNDARIES OF UNICORPORATED INDIAN RIVER COUNTY i RS� f .W4 S ' t_ 03 VNINconroQATED w.w.waaa.a INDIAN RIVER COIJIM NOTICE OF HEARING TO IMPOSE AND PROVIDE FOR COLLECTION OF SOLID WASTE COLLECTION ASSESSMENTS Notice is hereby given that the Board of County Commissioners of Indian River County, Florida will conduct a public hearing to consider imposing solid waste non -ad valorem special assessments against improved residential properties located within the unincorporated area of the County for the Fiscal Year beginning October 1, 2025, to fund the cost of Solid Waste management and collection services, facilities, and programs provided to such properties and to authorize collection of such assessments on the tax bill. The public hearing will be held at 5:01 p.m. on September 10, 2025, in the Commission Chambers, Indian River County Administration Complex, 1801 27th Street, Vero Beach, Florida, for the purpose of receiving public comment on the proposed assessments. All affected property owners have a right to appear at the hearing and to file written objections with the Board within 20 days of this notice. if a person decides to appeal any decision made by the Board with respect to any matter considered at the hearing, such person will need a record of the proceedings and may need to ensure that a verbatim record is made, including the testimony and evidence upon which the appeal Is to be made, in accordance with the Americans with Disabilities Act, persons needing a special accommodation or an interpreter to participate in this proceeding should contact the County at (772) 226-1223 at least two (2) business days prior to the date of the hearing. The assessments will be computed by applying the rate of assessment to each dwelling unit located on a parcel of improved residential property in the unincorporated area of the County. The rate of assessment for the fiscal year beginning October 1, 2025, shall be $181.70 per dwelling unit. Copies of the Master Service Assessment Ordinance (Ordinance No. 2025-010), the Initial Assessment Resoiution (Resolution No. 2025-030), and the Assessment Roll, showing the amount of the assessment to be Imposed against each parcel of property are available for inspection at the County Administration Office, located at 1801 27th Street, Vero Beach, Florida, between the hours of 8:30 a.m. and 5:00 p.m., Monday through Friday. The assessments will be collected on the ad valorem tax bill to be mailed In November 2025, as authorized by section 197.3632, Florida Statutes. Failure to pay the assessments will cause a tax certificate to be issued against the property which may result in a loss of title. Unless proper steps are initiated in a court of competent jurisdiction to secure relief within 20 days from the date of Board of County Commissioners' action at the above hearing (including the method of apportionment, the rate of assessment and the imposition of assessments), such action shall be the final adjudication of the Issues presented. If you have any questions, please contact the Solid Waste Department at (772), 226-3212 Monday t' trough Friday between 8:00 a.m. and 5,00 p.m. BOARD OF COUNTY COMMISSIONERS PAT418905 INDIAN RIVER COUNTY, FLORIDA //cn Vidian River County Solid Waste Disposal District 1325 74" Avenue S. W., Vero Beach, FL 32968 Aaron V. Johnson Taylor Kennedy Lubes :. C. [bugles Ytunac Jeasica F Hemstadt Paul O'Neil Megan M Root OF COUNSEL George G. Collins, Jr. Ralph L. Eva. Michael J. Garaysglia Steven L. Henderson P. Todd Kennedy : ATTORNEYS AT LAW 756 Beachland Boulevard Vero Beach, Florida 32963 Post Office Box 643686 Vero Beach, Florida 329643686 Calvin B. Brown (1968-2024) William W. Cald-11(1964 — 2023) September 5, 2025 High Ridge Mobile Park, Inc. c/o Daniel W. Hardee 2 Starfish Drive, Vero Beach, FL 32960-5232 L Board Certified Real Estate 2. Master Of Laws Taxation 3. Master Of Laws Real Property Development 4. Master Of Laws Estate Planning & Elder Law 5. Certified Circuit Mediator 6. Also Admitted in The Commonwealth of The Bahamas 7. Master Of Business Administration Sent via Certified Mail I [xxxx] Sent via Email I [xxxx] Re: Objection to Proposed Universal Curbside Pickup Non -Ad Valorem ..Assessment Client: High Ridge Mobile Park, Inc. Property: 2 Starfish Drive, Vero Beach, FL 32960-5232 Dear Commissioners: I represent High Ridge Mobile Park, Inc. ("High Ridge"), a family-owned and locally operated provider of affordable housing in Indian River County since 1977, located at 2 Starfish Drive, Vero Beach, FL 32960-5232 (the "Property"). High Ridge respectfully submits this formal objection to the proposed Universal Curbside Pickup Non -Ad Valorem Assessment. The owners of High Ridge have devoted nearly five decades to providing and preserving affordable, dignified housing for working families and retirees in Indian River County. From the beginning, High Ridge has shouldered many of the associated costs themselves to ensure rents remain low, allowing residents to build stability and thrive. High Ridge currently provides waste removal services for its 70 residents through a private company, at a cost of only $7,416 annually, ensuring a clean and safe environment for the park. The proposed assessment would impose a duplicative curbside program at an inflated annual cost of $12,719- an increase of nearly 72% with no additional benefit to their property or its residents, many of whom have low or fixed income. Such an unreasonable and disproportionate burden threatens the stability High Ridge has maintained for decades and undermines its ability to continue offering the affordable housing on which its families rely. If adopted in its current form, High Ridge would have no choice but to pass the increased cost of the assessment on to its tenants. This unavoidable result would impose a direct and disproportionate burden on some of the lowest -income families in Indian River County, an outcome that neither serves the public interest nor improves upon the waste collection services already in place at High Ridge Mobile Park. For the reasons above, we respectfully urge the -tem Board to reject the assessment in its current form, or to modify the assessment to include exemptions or reductions for providers of low-income housing in mobile home communities, or perhaps credits for properties with existing private waste arrangements. Thank you for your consideration of this objection. We respectfully urge the Board to adopt a solution that upholds the law, ensures fairness, and safeguards the stability of the families who rely on our community. FIRM cc: Client; John Moragues. Sincerely, C. Douglas Vitunac, Esq. FOR THE Page 2 of 2 Indian River County Solid Waste Disposal District 1325 74th Avenue S.W. Vero Beach, FL 32968 0 U HIGH RIDGE MOBILE PARK INC 2 STARFISH DR VERO BEACH FL 32960-5232 le�ioliii�illl�lnhiluun��illlmiil�illiui�ull�lei��sno August 18, 2025 Tax ID or Parcel #: 47330 4910 33RD AVE VERO BEACH, FL 32967 Indian River County Notice of Proposed Universal Curbside Collection Service Non -Ad Valorem Assessment As required by Section 197.3632, Florida Statutes, and the direction of the Board of County Commissioners of Indian River County, notice is hereby given that annual assessments for solid waste collection and disposal services, facilities, and programs may be imposed and levied on your property and collected using the tax bill collection method for the fiscal year beginning October 1, 2025 and future fiscal years. The use of an annual special assessment to fund these solid waste services benefiting improved residential property located within the Indian River County Municipal Service Benefit Unit for Solid Waste Collection Services, which consists of the entire unincorporated area of the county, is fair, efficient and effective. The total annual solid waste assessment revenue to be collected within the Indian River County Solid Waste Municipal Service Benefit Unit is estimated to be $9,266,700. The annual solid waste assessment is based on the number of residential dwelling units contained on each parcel of property. The rate of assessment for the fiscal year beginning October 1, 2025, shall be $181.70 per dwelling unit. This annual solid waste assessment provides for Universal Curbside Collection of weekly carted Garbage, weekly carted Yard Waste and weekly limited bulk pick-up. The above parcel is subject to the solid waste service assessment: The total number of residential dwelling units on the above parcel is: 70 The proposed Solid Waste Service Assessment for the Fiscal Year beginning on October 1, 2025, for the above parcel i 6,121719.00 The proposed maximum Solid Waste Service Assessment that can be imposed without further notice for future fiscal years for the above parcel is $181.70 per dwelling unit. A public hearing will be held at 5:01 p.m. on September 10, 2025, in the Commission Chambers, Indian River County Administration Complex, 1801 27th Street, Vero Beach, Florida, for the purpose of receiving public comment on the proposed assessment. You and all other affected property owners have a right to appear at the hearing and to file written objections with the Board within 20 days of this notice. If you decide to appeal any decision made by the Board with respect to any matter considered at the hearing, you will need a record of the proceedings and may need to ensure that a verbatim record is made, including the testimony and evidence upon which the appeal is to be made. In accordance with the Americans with Disabilities Act, persons needing a special accommodation or an interpreter to participate in this proceeding should contact the County's ADA Coordinator at (772) 226-1223 at least two (2) business days prior to the date of the hearing. Unless proper steps are initiated in a court of competent jurisdiction to secure relief within 20 days from the date of Board action at the above hearing (including the method of apportionment, the rate of assessment and the imposition of assessments), such action shall be the final adjudication of the issues presented. Copies of the Master Service Assessment Ordinance (Ordinance No. 2025-010), the Initial Assessment Resolution (Resolution No. 2025-030), and the Assessment Roll are available for inspection at the County Administration Office, located at 1801 27th Street, Vero Beach, Florida, between the hours of 8:30 a.m. and 5:00 p.m., Monday through Friday. The assessments will be collected on the ad valorem tax bill to be mailed in November 2025, as authorized by section 197.3632, Florida Statutes. Failure to pay the assessments will cause a tax certificate to be issued against the property which may result in a loss of title. If there is a mistake on this notice, it will be corrected. If you have any questions, please contact the Solid Waste Disposal District at (772) 226-3212, Monday through Friday between 8:00 a.m. and 5:00 p.m. *****THIS IS NOTA BILL"` 772-226-3212 Indian River County Solid Waste Disposal District 772-770-5296 Telephone www.indianriver.gov Telefax r-110 Q 13 4m Ca urs 114R At1&11A. j"la2 ide 3 '-yen no, (o Recewlived by Sl SEP 0 B 2025 P.s, Ll� 1 p V �-VU 0 - q MO./ f a hj5 (..��' � �.,t,�-�� e��,�,et�tG � �%©�-Q[1 ��il b,� ern %t SS"!w•✓: I / ' 1 at�r1 Y.e.55tz (fDU hoz ° (ralCI s )%j2-.. 9k Lome-, ll Q hFlori Amy" 2S 7YOA vz4v 4-- Or LocaliQ Florida PO Box 631244 Cincinnati, OH 45263-1244 GANNETT AFFIDAVIT OF PUBLICATION Indian River Cc Public Works Indian River Cc Public Works 801 27 Th St Vero Beach FL 32960 STATE OF WISCONSIN, COUNTY OF BROWN Before the undersigned authority personally appeared, who on oath says that he or she is the Legal Advertising Representative of the Indian River Press Journal/St Lucie News Tribune/Stuart News, newspapers published in Indian River/St Lucie/Martin Counties, Florida; that the attached copy of advertisement, being a Legal Ad in the matter of, was published on the publicly accessible websites of Indian River/St Lucie/Martin Counties, Florida, or in a newspaper by print in the issues of, on: 08/17/2025 Affiant further says that the website or newspaper complies with all legal requirements for publication in chapter 50, Florida Statutes. Subscribed and sworn to before me, by the legal clerk, who is personally known to me, on 08/17/2025 Legal Clerk Notary, State f grown '5-1 :z My commission expires Publication Cost: $720.80 Tax Amount: $0.00 Payment Cost: $720.80 Order No: 11581504 # of Copies: Customer No: 1125315 1 PO #: THIS IS NOT A.N INVOICE -1 Please do not use (his form for payment remittance rwrsru NANCY HEYRMAN Notary Pudic State of Wisconsin Page 1 of 2 PUBLIC HEARING The Board of County Commissioners of Indian River County, Florida, hereby provides notice that a special call meeting will be held on Wednesday. September 10, 2025, at 5:01 p.m. or as soon thereafter as possible at the County Commission Chambers in the County Administration Building, 180127" Street, Vero Beach, FL 32960, to discuss the following: NOTICE OF HEARING TO IMPOSE AND PROVIDE FOR COLLECTION OF SPECIAL ASSESSMENTS IN THE WATERS EDGE PHASE 11 SUBDIVISION MUNICIPAL SERVICES BENEFIT UNIT WATERS EDGE PLAT TWO ASSESSMENT PLAT-1NDU4N RIVER COUNTY r—r--t-- i rwura a Notice is hereby given that the Board of County Commissioners of Indian River County, Florida will conduct a public hearing to consider creation of the Waters Edge Phase 11 Subdivision Culvert Replacement Project Municipal Service Benefit Unit, as shown above, and to impose non -ad valorem special assessments against residential properties located therein to fund the cost of a Culvert replacement project within the proposed MSBU. The public hearing will be held at 5:01 p.m. on September 10, 2025, in the Commission Chambers, Indian River County Administration Complex, 180127"' Street, Vero Beach, Florida, for the purpose of receiving public comment on the proposed assessments and their collection on the ad valorem tax bill. All affected property owners have a right to appear at the hearing and to file written objections with the Board within 20 days of this notice. If a person decides to appeal any decision made by the Board with respect to any matter considered at the hearing, such person will need a record of the proceedings and may need to ensure that a verbatim record is made, including the testimony and evidence upon which the appeal is to be made. Anyone who needs a special accommodation for this meeting may contact the County's Americans with Disabilities Act (ADA) Coordinator at (772) 226-1223 at least 48 hours in advance of meeting. Anyone who needs special accommodation with a hearing aid for this meeting may contact the Board of County Commission Office at 772-226-1490 at least 20 hours in advance of the meeting. The assessments have been proposed to fund the design, acquisition, construction, and installation of three Stormwater Culvert Replacements located at the intersections of 3-P Drive S.W. and V' Street S.W. and 36" Court S.W. and 1" Street S.W. and Coouch Ditch access. The assessment for each parcel of property will be based upon the number of platted lots attributable to such parcel. A more specific description is set forth in the Initial Assessment Resolution (Resolution No. 2025-034). Copies of the Master Capita( and Service Assessment Ordinance (Ordinance No. 2025.010), the Initial Assessment Resolution (Resolution No. 2025-034), and the Assessment Rall, showing the amount of the assessment to be imposed against each parcel of property are available for Inspection at the County Administration Office, located at `1801 27" Street, Vero Beach, Florida, between the hours of 8:30 a.m. and 5:00 p.m., Monday through Friday. The proposed maximum annual assessment is $454.57 per Platted Lot, and the assessments are proposed to be collected in fifteen (15) annual installments, commencing in 2025. The assessments will be collected on the ad valorem tax bill as authorized by section 197.3632, Florida Statutes. Failure to pay the assessments will cause a tax certificate to be issued against the property which may result in a loss of title. Unless proper steps are initiated in a court of competent jurisdiction to secure relief within 20 days from the date of Board of County Commissioners' action at the above hearing (including the method of apportionment, the rate of assessment and the imposition of assessments), such action shall be the final adjudication of the issues presented. If you have any questions, please contact Public Works at (772)226-1283, Monday through Friday between 8:00 a.m. and 5:00 p.m. Interested parties may appear at the meeting and be heard with respect to the proposed application. Anyone who wants to inspect any proposed documents may do so at the Public Works Department in the County Administration Building, 1801 27"' Street, Vero Beach, FL. Anyone who may wish to appeal any decision which may be made at this meeting will need to ensure that a verbatim record of the proceedings is made, which includes testimony and evidence upon which the appeal is based. Anyone who needs a special accommodation for this meeting may contact the County's Americans with Disabilities Act Coordinator at 772-226-1223 at least 48 hours in advance of the meeting. 4 w2,y,N, Terri Collins -Lister From: Jennifer Shuler <jshuler@indianriver.gov> Sent: Wednesday, September 10, 2025 3:34 PM To: Terri Collins -Lister Cc: Chris Hicks; Nadia Westerik Subject: FW: [External] Waters Edge Objections to MSBU Attachments: Waters Edge Objections to MSBU.pdf CAUTION: This email originated from outside the The Clerk's Office. Do not click links or open attachments unless you recognize the sender and know the content is safe! Hi Terri, As you can see, the Commissioners all received this objection. Will you enter it into the record for the public hearing tonight on this item: #7 "Adoption of Non -Ad Valorem Assessment Charges"? Thank you. Jennifer From: Angela Farford <afarford@blockscarpa.com> Sent: Monday, September 8, 2025 12:18 PM To: Jennifer Shuler <jshuler@indianriver.gov> Cc: Susan Adams <sadams@indianriver.gov>; Joseph E. Flescher <jflescher@indianrive r.gov>; Joe Earman <jearman@indianriver.gov>; Deryl Loar <dloar@indianriver.gov>; Laura Moss <Imoss@indianriver.gov> Subject: Waters Edge Objections to MSBU CAUTION: This message is from an external source. Please use caution when opening attachments or clicking links. Good afternoon, Please accept the attached Objections to proposed Waters Edge MSBU to be considered at public meeting on September 10, 2025. Respectfully, Angela K. Farford, Esq. Land Use & Development (: Block(C-1 Scarpa Vero Beach I Fort Lauderdale I Stuart Orlando I West Palm Beach Phone: 772-244-6849 Email: afarford Capblockscarpa.com Web: blockscarpa.com HQ: 60121st St. Suite 401 Vero Beach, FL 32960 M �e�t«dA �ti Supe ; eye•. 2025 WARNING! WIRE FRAUD ADVISORY: Wire fraud and email hacking/phishing attacks are on the increase! If you have an escrow or closing transaction with us and you receive an email containing Wire Transfer Instructions, DO NOT RESPOND TO THE EMAIL! Instead, call your escrow officer/closer immediately, using previously known contact information and NOT information provided in the email, to verify the information prior to sending funds. CONFIDENTIALITY NOTICE: This electronic message is intended to be viewed only by the individual or entity to whom it is addressed. It may contain information that is privileged, confidential and exempt from disclosure under applicable law. Any dissemination, distribution or copying of this communication is strictly prohibited without our prior permission. If the reader of this message is not the intended recipient, or if you have received this communication in error, please notify us immediately by return email and delete the original message and any copies of it from your computer system. --� . Acicp+('oh o I- Non- Ped, Valorem ASse ssMern �— A letter of written objections, submitted on behalf of the Waters Edge Phase II Homeowners Association of Vero Beach, Inc., was sent to the Board of County Commissioners on Monday, September 8, 2025. This letter will be included in the official record of the September 10th Preliminary Budget Hearing meeting minutes under Item 7, Adoption of Non -Ad Valorem Assessment Charges. Block&Scarpa Attorneys at Law September 8, 2025 SENT VIA EMAIL Board of County Commissioners of Indian River County, Florida C/O Jennifer W. Shuler, County Attorney County Attorney's Office 1801 27th Street Vero Beach, FL. 32960-3365 jshuler(&,indianrivengov Re: Public Hearing - Waters Edge Special Assessment — Written Objections on Behalf of Waters Edge Phase II Homeowners Association of Vero Beach, Inc. Dear Board of County Commissioners, On behalf of the Waters Edge Phase II Homeowners Association of Vero Beach, Inc. ("Waters Edge"), please accept these written objections to Indian River County's (the "County") proposed creation of the Waters Edge Phase Il Subdivision Culvert Replacement Project Municipal Service Benefit Unit ("MSBU"), and proposed non -ad valorem special assessments against residential properties located therein to fund the cost of a Culvert replacement project within the proposed MSBU. First, the proposed MSBU and non -ad valorem special assessments are inappropriate uses of the County's taxing powers under Chapter 125, Florida Statutes. It is generally recognized in Florida that "the power to make special assessments can be exercised only for special improvements, it cannot be exercised to burden particular property and the owners thereof with the cost of general and governmental benefits and expenditures." See, Op. Att'y Gen. Fla. 82-103 (1998). * Headquarters Q FoRr VERO BEACH LAUDERDALE ORLANDO 601 211t Street, 633 S. Federal Highway, Suite 401 6r^ Floor North 605 E. Robinson Street, Ft. Lauderdale, FL Suite 130 Veto Beach, FL 32960 33301 Orlando, FL 32801 (772) 794-1918 (954)266-&527 (407)440-2100 (772)567 -4477 -Fax STILJAKI' 819 SW Federal Highway, Suite 200 Stuart, FL 34994 (772)258-4306 WEST PALM BI:ACI l 500 S. Australian Ave., Suite 600 West Palm Beach, FL 33401 (561)861-4921 MIAMIXORAL GABLES 2800 Ponce de Leon, Suite 1400 Coral Gables, FL 33134 (305)786-3915 The County has asserted the MSBU and special assessments are necessary because the culvert repair located at the entrance of the Waters Edge community is failing and the repair or replacement will only benefit the 86 or so assessed properties. However, the Waters Edge community maintains that the benefits from the culvert repairs will reach a much wider and general population of Indian River County residents. Section 3(A) of the Resolution provides that the MSBU "is created for the purpose of improving the use and enjoyment of property located therein by the provision of the Culvert Replacement Project to provide a comprehensive, properly functioning stormwater drainage system and the preservation of safe and adequate ingress and egress for all properties within the MSBU." However, the repairs do not "improve the use and enjoyment of property" located within the MSBU. It is unclear how the culvert repair achieves this. The assertion is speculative as there is no record of impaired or actual loss of access to the neighborhood due to the culvert's failures. Waters Edge is responsible for its own stormwater management system located within the neighborhood; however, it does not appear that the culvert project is anticipated to benefit Waters Edge's own stormwater management system. Consequently, the improvements to the stormwater drainage system attached to the culvert do not appear likely to exclusively benefit Waters Edge. If access is the only benefit given to the MSBU parcels, legal precedent does not support the imposition of the special assessment. Further, according to Section 6(A) of the proposed Resolution, the "Tax Parcels included in the Assessment Roll are hereby found to be specially benefited by the design, acquisition, construction, and installation of the Culvert Replacement Project in the amount of the maximum annual Assessment set forth in the Assessment Roll." It is unclear how these assessed parcels will receive a special benefit which is not extended to other parcels. The stormwater system connected to the culvert is not privately owned, and neither is the road system attached to the culvert. Florida courts have held that a special assessment which exceeds the benefits incurred by the private property owners could amount to an unconstitutional taking of private property. See, Stockman v. City of Trenton, which states, "[w]e are cognizant of the well-settled principle in this state that special assessments should not exceed the benefits accruing to the properties improved and that an assessment in excess of benefits is deemed a taking of property without due process to the extent of the excess." At, 132 Fla. 406, 181 So. 383 (Fla. 1938); see also, Atlantic Coast Line R. Co. v. City of Lakeland, 115 So. 669, 94 Fla. 347 (Fla. 1927). A valid special assessment requires that the property assessed must derive a direct, special benefit from the service provided and that the assessment must be fairly and reasonably apportioned among properties that receive the special benefit. City of North Lauderdale v. SMM Props., Inc., 825 So.2d 343 (F1a.2002); Workman Enters. Inc. v. Hernando County, 790 So.2d 598 (Fla. 5th DCA 2001). The culvert is part of a larger stormwater management system, which will likely benefit the public at large. See, City of St. Petersburg v. Briley, Wild & Associates, Inc., 239 So.2d 817 (Fla. 1970) (finding that using ad valorem taxes to fund a master sewerage facilities plan for unincorporated areas of Pinellas County was a sufficiently generalized benefit and an appropriate use of ad valorem taxes). This project arguably provides a wider benefit for the present and future safety and well-being to Indian River County and the costs should not fall solely on Waters Edge. This project is not comparable to the addition of a new public service which adds value to properties, such as new sanitation collection services or a road paving project. On the contrary, this culvert project is located on a county -owned and maintained public road, which services many more homes and public services than the 86 assessed parcels. The only "special benefit" given to the Waters Edge community by this project is reliable and safe ingress and egress. It is difficult for the undersigned and Waters Edge to see how this particular project constitutes a special benefit as the County has not provided any data or facts that could demonstrate how the assessed properties will see increases in their property values or derive a unique benefit from the culvert repair. Having access to the Association is arguably not a "private" or special benefit to the Association, as ingress and egress to the neighborhood is required for public emergency and safety services provided by the police and fire department. People visiting from outside Indian River County and potential new home buyers who are interested in purchasing a house within Waters Edge will require access to the neighborhood. This does not reveal a special benefit to the properties subject to the special assessment. As stated above, the test is not solely whether the people who own property within Waters Edge are specially benefitted; it is whether the special assessment "is imposed upon the theory that that portion of the community which is required to bear it receives some special or peculiar benefit in the enhancement of value of the property against which it is imposed as a result of the improvement made with the proceeds of the special assessment." City of North Lauderdale u SMM Properties, Inc., 825 So.2d 343 (Fla. 2002); quoting, City of Boca Raton a State, 595 So. 2d 25 (Fla. 1992) (Emphasis added). Finally, the County has historically taken the position that the culverts are the sole responsibility of Waters Edge, and the County never assumed ownership of the culverts when it accepted the conveyance of the private roads within the neighborhood in 2006. The County maintains this position by arguing that when it accepted ownership of the private roads, the deed only references the private roads and adjacent rights-of-way within the Waters Edge Phase II plat. However, at a public meeting held on August 12, 2025, an assertion was made that the County will be assuming responsibility for the culverts from now on. Waters Edge finds this position to be rather confusing due to the County's repeated claims that the County did not accept ownership or responsibility of the culverts in the 2006 deed. Waters Edge requests clarity as to what changed for the County in this regard and how this will affect Wates Edge in the future. Waters Edge additionally requests confirmation from the County as to whom shall bear the financial burden for any future repair work that the culverts may require. Based on the foregoing, Waters Edge implores the Board of County Commissioners to reconsider the proposed MSBU and special assessment and to equitably and fairly fund this culvert project by ad valorem taxes. Thank you for your consideration. Sincerely, ls/ Angela K. Farford, Esq. On behalf of Waters Edge Phase II Homeowners' Association of Vero Beach, Inc. cc: Client ER c\G2 Q 4 1] 'DRELIMINARY BUDGET HEARING FISCAL YEAR 2025/2026 Wednesday, September 10, 2025 • 5:01 PAA 1 2025/26 BUDGET OVERVIEW FY 2024/25 Budget @ 3/31/25 FY 2025/26 Proposed Budget $670,928,243 $598,270,347 Decrease of $72,657,896 2 1/7/2026 1 1/7/2026 HIGHLIGHTS: MAJOR BUDGET IMPACTS ► Tax roll increase - 8.8% countywide, 8.7% unincorporated area ► Sheriff Funding - Recommended $6.0 million or 7.6% increase (reduction from initial request of $14.6 million, along with revised request of $12.2 million). Retirement Rate Increase - $3,961,331 Countywide (including Constitutional Officers) ► Worker's Compensation Increase - $1,072,121 Countywide (including Constitutional Officers) = . ► Full-time Position changes - BCC reflects a net increase of 20 full-time positions; increase of 1.25 full-time Constitutional Officers; 21.25 total f.. " increase in full-time positions. 4 2 GENERAL FUND Proposed Millage is 3.5475, 6.69% above the rolled -back rate of 3.3250. The proposed budget is $156,981,193. ► Open for public comments. ► Consider any proposed changes to tentative budget. ► Make a motion to adopt the tentative millage. ► Make a motion to adopt the tentative budget. 5 MUNICIPAL SERVICE TAXING UNIT Proposed Millage is 1. 1506, 6.09% above the rolled -back rate of 1.0846. The proposed budget is $56,348,983. ► Open for public comments. ► Consider any proposed changes to tentative budget. ► Make a motion to adopt the tentative millage. ► Make a motion to adopt the tentative budget. AA 6 1/7/2026 3 TRANSPORTATION FUND The proposed budget is $27,075,755. ► Open for public comments. ► Consider any proposed changes to tentative budget. ► Make a motion to adopt the tentative budget. EMERGENCY SERVICES DISTRICT Proposed Millage is 2.3531, 6.25% above the rolled -back rate of 2.2147. The proposed budget is $73,585,471. ► Open for public comments. Consider any proposed changes to tentative budget. Make a motion to adopt the tentative millage. Make a motion to adopt the tentative budget. 8 0 1/7/2026 4 LAND ACQUISITION BONDS - 2024 Proposed Millage is 0.0610. The proposed budget is $1,843,432. ► Open for public comments. ► Consider any proposed changes to tentative budget. ► Make a motion to adopt the tentative millage. ► Make a motion to adopt the tentative budget. I AGGREGATE MILLAGE Proposed millage is 6.1158 and is 6.47% above the rolled -back rate of 5.7442. Zo 1/7/2026 67 SOLID WASTE DISPOSAL DISTRICT ► Announce 2025/2026 proposed charges and budget. ► Universal Collection Assessment $181.70 ► $125.06 per residential waste generation unit ($187.59/house) ► $79.12 per commercial waste generation unit ► $46.62 readiness -to -use fee ► $42,047,435 budget ► Receive comments from the public. ► Consider any proposed amendments. ► Make a motion to approve resolutions and adopt all non -ad valorem assessment rates. ► Make a motion to adopt the tentative budget. 11 NON -AD VALOREM ASSESSMENTS Vero Lake Estates M.S.B.U. $50.00 (Per Parcel Acre) Gifford Stormwater M.S.B.U. $10.00 ,r Parcel Acre) \forth County Water Assessment $283.22 Per Parcel) ater's Edge Phase II Subdivision $454.57 .S.B.U. (Per Platted Lot) 12 1/7/2026 X STREETLIGHTING DescriptionDescription ParcelAcre/Lot Gifford $21.00 DISTRICTS Roseland Laurelwood $44.00 Whispering Pines Rockridge $3.00 Moorings Vero Highlands $47.00 Walker's Glen Porpoise Point $7.00 Glendale Lakes Laurel Court $48.00 Floralton Beach Tierra Linda $56.00 West Wabasso Vero Shores $34.00 Oceanside Ixora Park $32.00 Oslo Park* Royal Poinciana $51.00 x Per Lor charge 13 1/7/2026 14 PROPOSED CUTS BY FUND Increase of $6,861,517 Parks Remove FT Foreman $ 85,362 Remove FT Staff Assistant II $ 64,854 Conservation Lands Remove FT Guest Services Attendant $ 60,064 Building & Facilities Services Remove Additional Facilities Master Plan $ 247,507 Funding Animal Services Reduce Funding $ 729.828 Humane Society Reduce Funding $ 335,000 Revised Requested Amount $ 151,994 Court Administration Mental Health Court Split with Hospital District $ 250,000 Recreation Remove PT Recreation Leader $ 24,719 Building & Facilities Services/ Remove Auto CADD Operator & Reclass to $ 124,133 County Engineering Assistant Project Manager Remove FT Senior Maintenance Worker - Crew $ 75,395, Road &Bridge Lead . Other miscellaneous other budget adjustments have been made to balance the budget 15 PROPOSED OVERALL BUDGET ► Total proposed budget for Fiscal Year 2025/2026 is $598,860,844, a decrease of $72,067,399. GENERAL FUND ► The proposed budget is $156,981,193, an increase of $275,249. MUNICIPAL SERVICE TAXING UNIT ► The proposed budget is $56,348,983, a decrease of $906,323. TRANSPORTATION FUND ► The proposed budget is $27,075,755, a decrease of $1,606,202. 11V 1/7/2026 PIP SATE C$w Gn INDIAN RIVER COUNTY THIS IS TO CERTIFY THAT THIS IS ATRUE AND CORRECT COPY OF THE ORIG,ftAL ON FILE IN THIS OFFICE. RvAR L g ,CLERK RESOLUTION NO. 2025- 041 BY D.C. DATE A RESOLUTION OF INDIAN RIVER COUNTY SOLID WASTE DISPOSAL DISTRICT ESTABLISHING THE ASSESSMENT RATE TO BE LEVIED UPON ALL REAL TAXABLE PROPERTY IN INDIAN RIVER COUNTY, FLORIDA, FOR FISCAL YEAR 2025-2026 FOR THE SOLID WASTE DISPOSAL DISTRICT. WHEREAS, the Budget Officer of Indian River County prepared and presented to the Board of the Solid Waste Disposal District, a dependent special district of Indian River County, Florida, a tentative budget for the Solid Waste Disposal District of Indian River County, Florida, for the fiscal year commencing on the first day of October, 2025, and ending on the 30th day of September, 2026, addressing each of the funds therein as provided by law, including all estimated receipts, assessments, and balances expected to be brought forward, and all estimated expenditures, reserves, and balances to be carried over at the end of the year; and WHEREAS, the Board held a public workshop to consider and amend the tentative budget as presented; and WHEREAS, the Board did prepare a statement summarizing all of the tentative budgets showing for each budget and for the total of all budgets, proposed assessments, the balances and reserves, and the total of each major classification of the receipts and expenditures classified according to accounts prescribed by the appropriate state agencies; and WHEREAS, the Board did hold a public hearing to review and adopt a tentative budget; and WHEREAS, the final budget hearing has been properly advertised and held in accordance with applicable Florida law, NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF THE SOLID WASTE DISPOSAL DISTRICT OF INDIAN RIVER COUNTY, FLORIDA, that the Board does herewith assess a rate of $125.06 per Residential Waste Generation Unit; $79.12 per Commercial Waste Generation Unit; and a readiness -to -use fee of $46.62 per Waste Generation Unit. BE IT FURTHER RESOLVED that the assessments as adopted herein shall be filed in the Office of the County Budget Officer and in the Public Records; and the County Budget Officer shall transmit forthwith a certified copy of this resolution to the Property Appraiser for Indian River County, to the Tax Collector for Indian River County, and to the Department of Revenue of the State of Florida. The resolution was moved for adoption by Commissioner aisat Adams , and the motion was seconded by Commissioners E. Flescher , and, upon being put to a vote, the vote was as follows: Chairman Joseph E. Flescher AYE Vice Chairman Deryl Loar AYE Commissioner Susan Adams AYE Commissioner Joseph H. Earman AYE Commissioner Laura Moss MY The Chairman thereupon declared the resolution duly passed and adopted this 10th day of September, 2025. Attest: Ryan L. Butler Clerk of Court and Comptroller By Dep y r�Clerk SOLID WASTE DISPOSAL DISTRICT-...-*"--, INDIAN RIVER COUNTY, FLORIDA _ By oseph E. Flescher Chairman `z, r�;a cam: ^'UU .. i �•�J A TRUE COPY CERTIFICATION ON LAST PAGE RYAN L. BUTLER, CLERK Ae.&otc+on c?000--o(1a INDIAN RIVER COUNTY, FLORIDA FINAL ASSESSMENT RESOLUTION FOR SOLID WASTE COLLECTION SERVICES ADOPTED SEPTEMBER 10, 2025 SECTION 1 SECTION 2 SECTION 3 SECTION 4 SECTION 5. SECTION 6. SECTION 7. SECTION 8. SECTION 9. SECTION 10 TABLE OF CONTENTS A TRUE ::OPY CERTIFICATION ON LAST PAGE RYAN L. BUTLER, CLERK Page AUTHORITY................................................................................... 3 DEFINITIONS AND INTERPRETATION.........................................3 IMPOSITION OF SOLID WASTE SERVICE ASSESSMENTS....... 3 COLLECTION OF SOLID WASTE COLLECTION ASSESSMENTS............................................................................. 6 CONFIRMATION OF INITIAL ASSESSMENT RESOLUTION........ 6 EFFECT OF ADOPTION OF RESOLUTION .................................. 6 APPLICATION OF ASSESSMENT PROCEEDS ............................ 6 CONFLICTS.................................................................................... 7 SEVERABILITY............................................................................... 7 EFFECTIVE DATE..........................................................................7 APPENDIX A: AFFIDAVIT REGARDING NOTICE MAILED TO PROPERTY OWNERS .................................................. APPENDIX B: PROOF OF PUBLICATION ................................................. APPENDIX C: FORM OF CERTIFICATE TO NON -AD VALOREM ASSESSMENT ROLL.......................................................... ......A-1 ......B-1 .... C-1 A TRUE COPY CERTIF1cATION ON LAST PAGE RYAN L. BUTLER, CLERK RESOLUTION NO. 2025-o42 A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF INDIAN RIVER COUNTY, FLORIDA, RELATING TO THE MANAGEMENT AND COLLECTION OF SOLID WASTE IN THE INDIAN RIVER COUNTY MUNICIPAL SERVICE BENEFIT UNIT FOR SOLID WASTE COLLECTION SERVICES; PROVIDING AUTHORITY, DEFINITIONS AND INTERPRETATION; IMPOSING SOLID WASTE COLLECTION ASSESSMENTS AGAINST RESIDENTIAL PROPERTY LOCATED WITHIN THE INDIAN RIVER COUNTY MUNICIPAL SERVICE BENEFIT UNIT FOR SOLID WASTE COLLECTION SERVICES FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2025; APPROVING THE ASSESSMENT ROLL AND PROVIDING FOR COLLECTION OF THE ASSESSMENTS; CONFIRMING THE INITIAL ASSESSMENT RESOLUTION; PROVIDING FOR EFFECT AND APPLICATION OF THE ASSESSMENT PROCEEDS; PROVIDING FOR CONFLICT AND SEVERABILITY; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, the Board of County Commissioners of Indian River County, Florida has enacted the Master Capital and Service Assessment Ordinance No. 2025-010, as codified in Chapter 206 of the Indian River County Code of Ordinances (the "Ordinance"), which authorizes the imposition of annual Service Assessments for Solid Waste management and collection services, facilities, and programs against certain Residential Property within the County; WHEREAS, the imposition of a Solid Waste Collection Assessment for Solid Waste management and collection services, facilities, and programs is an equitable and efficient method of allocating and apportioning Solid Waste Cost among parcels of Residential Property; WHEREAS, the Board desires to impose an annual assessment for Solid Waste management and collection services, facilities, and programs against Residential Property within the Indian River County Municipal Service Benefit Unit for Solid Waste Collection A TRUE COPY CERTIFICATION ON LAST PAGE RYAN L. BUTLER, CLERK Services using the tax bill collection method for the Fiscal Year beginning on October 1, 2025; WHEREAS, the Board, on July 9, 2025, adopted Resolution No. 2025-030 (the "Initial Assessment Resolution"), containing a brief and general description of the Solid Waste management and collection services, facilities, and programs to be provided to Residential Property, describing the method of apportioning the Solid Waste Cost to compute the Solid Waste Collection Assessment for Solid Waste management and collection services, facilities, and programs against Residential Property, designating a rate of assessment, and directing preparation of the Solid Waste Assessment Roll and provision of the notice required by the Ordinance; WHEREAS, pursuant to the provisions of the Ordinance, the County is required to confirm or repeal the Initial Assessment Resolution, with such amendments as the Board deems appropriate, after hearing comments and objections of all interested parties and adopt a Final Assessment Resolution; WHEREAS, the Solid Waste Assessment Roll has heretofore been made available for inspection by the public, as required by the Ordinance; WHEREAS, notice of a public hearing has been published and mailed to each Owner of Residential Property proposed to be assessed notifying such Owners of their opportunity to be heard, an affidavit regarding the form of notice mailed to each Owner of Residential Property being attached hereto as Appendix A and the proof of publication being attached hereto as Appendix B; and WHEREAS, a public hearing was held on September 10, 2025, and comments and objections of all interested persons have been heard and considered as required by the terms of the Ordinance. 2 A TRUE COPY CERTIFICATION ON LAST PAGE RYAN L. BUTLER, CLERK NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF INDIAN RIVER COUNTY, FLORIDA, AS FOLLOWS: SECTION 1. AUTHORITY. This resolution is adopted pursuant to the Ordinance; the Initial Assessment Resolution; Article VIII, Section 1, Florida Constitution; Section 125.01, Florida Statutes; and other applicable provisions of law. SECTION 2. DEFINITIONS AND INTERPRETATION. (A) This resolution constitutes the Final Assessment Resolution as defined in the Master Service Assessment Ordinance. (B) All capitalized terms in this resolution shall have the meanings defined in the Ordinance and the Initial Assessment Resolution. (C) Unless the context indicates otherwise, words imparting the singular number include the plural number, and vice versa; the terms "hereof," "hereby," "herein," "hereto," "hereunder" and similar terms refer to this resolution; and the term "hereafter" means after, and the term "heretofore" means before, the effective date of this resolution. Words of any gender include the correlative words of the other genders, unless the sense indicates otherwise. SECTION 3. IMPOSITION OF SOLID WASTE COLLECTION ASSESSMENTS. (A) The parcels of Residential Property included in the Solid Waste Assessment Roll, which is hereby approved, are hereby found to be specially benefited by the provision of Solid Waste management and collection services, facilities, and programs described in the Initial Assessment Resolution in the amount of the Solid Waste Collection Assessment set forth in the Solid Waste Assessment Roll, a copy of which was present at the above referenced public hearing by electronic media and is incorporated herein by reference. Additionally, the Solid Waste Assessment Roll, as approved, includes those Tax Parcels of 3 ", TRUE COPY :ERTIF ICATION ON LAST PAGE VAN L. BUTLER, CLERK Residential Property within the Solid Waste Collection MSBU that cannot be set forth in that Solid Waste Assessment Roll due to the provisions of Section 119.071(4), Florida Statutes, concerning exempt "home addresses." (B) It is hereby ascertained, determined and declared that each parcel of Residential Property within the Solid Waste Collection MSBU will be benefited by the County's provision of Solid Waste management and collection services, facilities, and programs in an amount not less than the Solid Waste Collection Assessment for such parcel, computed in the manner set forth in the Initial Assessment Resolution. (C) Adoption of this Final Assessment Resolution constitutes a legislative determination that all parcels assessed derived a special benefit, as set forth in the Ordinance and the Initial Assessment Resolution, from the Solid Waste management and collection services, facilities, and programs to be provided and a legislative determination that the Solid Waste Collection Assessments are fairly and reasonably apportioned among the Residential Properties receiving the special benefit as set forth in the Initial Assessment Resolution. (D) The method for computing Solid Waste Collection Assessments described in the Initial Assessment Resolution is hereby approved. (E) For the Fiscal Year beginning October 1, 2025, the estimated Solid Waste Cost to be assessed and apportioned among specially benefited Residential Property within the Solid Waste Collection MSBU is $9,266,700.00. The Solid Waste Cost shall be allocated among all parcels of Residential Property, based upon each parcels' classification as Residential Property and the number of Dwelling Units for such parcels. An annual rate of assessment equal to $181.70 for each Dwelling Unit for Solid Waste management and 4 A TRUE COPY CERTIFICATION ON LAST PAGE RYAN L. BUTLER, CLERK collection services, facilities, and programs is hereby approved for the Fiscal Year beginning October 1, 2025. (F) Solid Waste Collection Assessments for Solid Waste management and collection services, facilities, and programs in the amounts set forth in the Solid Waste Assessment Roll, as herein approved, are hereby levied and imposed on all parcels of Residential Property included in the Solid Waste Assessment Roll for the Fiscal Year beginning October 1, 2025. (G) Any shortfall in the expected Solid Waste Collection Assessment proceeds due to any reduction or exemption from payment of the Solid Waste Collection Assessments required by law or authorized by the Board shall be supplemented by any legally available funds, or combination of such funds, and shall not be paid for by proceeds or funds derived from the Solid Waste Collection Assessments. In the event a court of competent jurisdiction determines any exemption or reduction by the Board is improper or otherwise adversely affects the validity of the Solid Waste Collection Assessment imposed for this Fiscal Year, the sole and exclusive remedy shall be the imposition of a Solid Waste Collection Assessment upon each affected Tax Parcel in the amount of the Solid Waste Collection Assessment that would have been otherwise imposed save for such reduction or exemption afforded to such Tax Parcel by the Board. (H) As authorized in Section 206.23 of the Ordinance, interim Solid Waste Collection Assessments are also levied and imposed against all Residential Property for which a Certificate of Occupancy is issued after adoption of this Final Assessment Resolution based upon the rates of assessment approved herein. (1) As provided in Section 206.08 of the Ordinance, Solid Waste Collection Assessments shall constitute a lien upon the Residential Property so assessed equal in 5 A TRUE COPY CERTIFICATION ON LAST PAGE RYAN L. BUTLER, CLERK rank and dignity with the liens of all state, county, district or municipal taxes and other non - ad valorem assessments. Except as otherwise provided by law, such lien shall be superior in dignity to all other liens, titles and claims, until paid. SECTION 4. COLLECTION OF SOLID WASTE COLLECTION ASSESSMENTS. (A) The Solid Waste Collection Assessments shall be collected pursuant to the Uniform Assessment Collection Act, as provided in Section 206.45 of the Ordinance. (B) The Solid Waste Assessment Roll, as herein approved, together with the correction of any errors or omissions as provided for in the Ordinance, shall be delivered to the Tax Collector for collection using the tax bill collection method in the manner prescribed by the Ordinance. (C) The Solid Waste Assessment Roll, as delivered to the Tax Collector, shall be accompanied by a Certificate to Non -Ad Valorem Solid Waste Assessment Roll in substantially the form attached hereto as Appendix C. SECTION 5. CONFIRMATION OF INITIAL ASSESSMENT RESOLUTION. The Initial Assessment Resolution is hereby confirmed. SECTION 6. EFFECT OF ADOPTION OF RESOLUTION. The adoption of this Final Assessment Resolution shall be the final adjudication of the issues presented herein (including, but not limited to, the method of apportionment, the rate of assessment, the Solid Waste Assessment Roll and the levy and lien of the Solid Waste Collection Assessments) unless proper steps shall be initiated in a court of competent jurisdiction to secure relief within 20 days from the date of this Final Assessment Resolution. SECTION 7. APPLICATION OF ASSESSMENT PROCEEDS. Proceeds derived by the County from Solid Waste Collection Assessments shall be used for the provision of Solid Waste management and collection services, facilities, and programs provided to D TRUE COPY ':RTIFICATION ON LAST PAGE '-^.H L.. BUTLER, CLERK Residential Property within the Solid Waste Collection MSBU. In the event there is any fund balance remaining at the end of the Fiscal Year, such balance shall be carried forward and used only to fund solid waste management and collection services, facilities, and programs. SECTION 8. CONFLICTS. All resolutions or parts of resolutions in conflict with any of the provisions of this Final Assessment Resolution are hereby repealed. SECTION 9. SEVERABILITY. If any clause, section or other part of this resolution shall be held by any court of competent jurisdiction to be unconstitutional or invalid, such unconstitutional or invalid part shall be considered as eliminated and in no way affecting the validity of the other provisions of this resolution. SECTION 10. EFFECTIVE DATE. This resolution shall take effect immediately upon adoption. 7 A TRUE COPY -ERTIFICATION ON LAST PAGE :;YAN L. BUTLER, CLERK The resolution was moved for adoption by Commissioner Susan Adams , and the motion was seconded by Commissioner Joseph E. Flescher , and, upon being put to a vote, the vote was as follows: Chairman Joseph E. Flescher AYE Vice Chairman Deryl Loar AYE Commissioner Susan Adams AYE Commissioner Joe Earman AYE Commissioner Laura Moss NAY The Chairman thereupon declared the resolution duly passed and adopted this 10th day of September, 2025. BOARD OF COUNTY COMM ISSIO,NJE�Rtif-I-s,•,..:,in;•s INDIAN RIVER COUNTY, FLORID�_ (SEAL) By. Jo 4hE lescher Chairri�a p,�- B Capproved: September 10, 2025?/ c��,•�• ATTEST: Ryan L. Butler, Clerk of the Circuit Court and Comptroller By: Clerk Approved as to form and legal sufficiency: B)enMni f Shuler ounty Attorney �:3 A TRUE COPY CERT,FICATiON ON LAST PAGE RYAN L. BUTLER, CLERK APPENDIX A AFFIDAVIT REGARDING NOTICE MAILED TO PROPERTY OWNERS A TRUE COPY CERTIFICATION ON LAST PAGE RYAN L. BUTLER, CLERK AFFIDAVIT OF MAILING BEFORE ME, the undersigned authority, personally appeared John Titkanich, who, after being duly sworn, deposes and says: 1. John Titkanich, as County Administrator of Indian River County, Florida, ("County"), pursuant to the authority and direction received from the Board of County Commissioners, timely directed the preparation of the Solid Waste Assessment Roll and the preparation, mailing, and publication of notices in accordance with Section 206.19 of the Indian River County Code of Ordinances (the "Ordinance"), and in conformance with the Initial Assessment Resolution No. 2025-030 (the "Initial Assessment Resolution"). 2. In accordance with the Ordinance and Initial Assessment Resolution, Mr. Titkanich timely provided all necessary information for notification of the Solid Waste Collection Assessment to the Property Appraiser of Indian River County to be included as part of the notice of proposed property taxes under section 200.069, Florida Statutes, the truth-in-millage notification. The information provided to the Property Appraiser to be included on the truth-in-millage notification included the following: the purpose of the assessment; the total amount proposed to be levied against each parcel; the unit of measurement to be applied against each parcel to determine the assessment; the number of such units contained within each parcel; the total revenue the County expects to collect by the assessment; a statement that failure to pay the assessment will cause a tax certificate to be issued against the property which may result in a loss of title; a statement that all affected property owners have a right to appear at the hearing and to file written objections with the local governing board within 20 days of the notice; and the date, time, and place of the hearing. A-1 A TRUE COPY CF -:;R T 1FICATION ON LAST PAGE RY,f4N L. BUTLER, CLERK FURTHER AFFIANT SAYETH NOT. )WIJL", HN TI1fKANICH Affiant STATE OF FLORIDA COUNTY OF INDIAN RIVER The foregoing Affidavit of Mailing was sworn to and subscribed before me, by means of ® physical presence or ❑ online notarization, this 12th day of �rarber , 2025 by John Titkanich, County Administrator, Indian River County, Florida. He is personally known to me or has produced as identification and did take an oath. KIMBERLY:AprR IRANO _•: MYCOMMISSHH 3681125 EXPIRES:9, 2027 .a A-2 (� I l • �p (iL�ct rip Printed Name: Y Notary Public, State of Florida At Large My Commission Expires: Aril 9, 2027 Commission No.: HH 368125 A TRUE COPY CERTIFICATION ON LAST PAGE RY11 1; L. BUTLER, CLERK APPENDIX B PROOF OF PUBLICATION . TRU COPY Appendix "B" ';F_-RTIFICATION ON LAST PAGE SUTLER, CLERK LocaliQ Florida PO Box 631244 Cincinnati, OH 45263-1244 GANNETT AFFIDAVIT OF PUBLICATION RECEIVED Christina Moore Indian River County Attorneys Otlice 1801 27Th ST Veru Beach FL 32960-3383 STATE OF WISCONSIN, COUNTY OF BROWN Before the undersigned authority personally appeared, who on oath says that he or she is the Legal Advertising Representative of the Indian River Press Journal/St Lucie News Tribune/Stuart News, newspapers published in Indian River/St Lucie/Martin Counties, Florida; that the attached copy of advertisement, being a Legal Ad in the matter of, was published on the publicly accessible websites of Indian River/St Lucie/Martin Counties, Florida, or in a newspaper by print in the issues of, on: 08/20/2025 Affiant further says that the website or newspaper complies with all legal requirements for publication in chapter 50, Florida Statutes. Subscribed and sworn to before me, by the legal clerk, who is personally known to me, on 08/20/2025 Legal Cler Notary, State of Wl, County of Brown My commission expires Publication Cost: 5472.40 Tax Amount: 50.00 Payment Cost: $472.40 Order No: 11591395 # of Copies. Customer No: 1125303 1 PO k: THIS IS NOT Al INVOICE! Pira Te do not use this Dorm toe pat m,+e: remittance. KAITLYN FELTY Notary Publ c State of Wisconsin Page t of 2 MAP AND LEGAL DESCRIPTION OF THE BOUNDARIES OF UNICORPORATED INDIAN RIVER COUNTY 1V A } Y UNINCORPORATED \� INDIAN RIVER COL"N71' r.w.r.. NOTICE OF HEARING TO IMPOSE AND PROVIDE FOR COLLECTION OF SOLID WASTE COLLECTION ASSESSMENTS Notice is hereby given that the Board of County Commissioners of Indian River County, Florida will conduct a public hearing to consider imposing solid waste non -ad valorem special assessments against improved residential properties located within the unincorporated area of the County for the Fiscal Year beginning October 1, 2025, to fund the cost of Solid Waste management and collection services, facilities, and programs provided to such properties and to authorize collection of such assessments on the tax bill. The public hearing will be held a,, 5:01 p.m. on September 10, 2025, in the Commission Chambers, Indian River County Administration Complex, 1801 27th Street, Vero Beach, Florida, for the purpose of receiving public comment on the proposed assessments. All affected property owners have a right to appear at the hearing and to file written objections with the Board within 20 days of this notice. If a person decides to appeal any decision made by the Board with respect to any matter considered at the hearing, such person will need a record of the proceedings and may need to ensure that a verbatim record is made, including the testimony and evidence upon which the appeal is to be made. In accordance with the Americans with Disabilities Act, persons needing a special accommodation or an interpreter to participate in this proceeding should contact the County at (772) 226-1223 at least two (2) business days prior to the date of the hearing. The assessments will be compu:ed by applying the rate of assessment to each dwelling unit located on a parcel of improved residential property in the unincorporated area of the County. The rate of assessment for the fiscal year beginning October 1, 2025, shall be $181.70 per dwelling unit. Copies of the Master Service Assessment Ordinance (Ordinance No. 2025-010), the Initis! Assessment Resolution (Resolution No. 2025-030), and the Assessment Roll, showing the amount of the assessment to be imposed against each parcel of property are available for inspection at the County Administration Office, located at 1601 27th Street, Vero Beach, Florida, between the hours of 8:30 a.m. and 5:00 p.m., Monday through Friday. The assessments will be collected on the ad valorem tax bill to be mailed in November 2025, as authorized by section 197.3632, Florida Statutes. Failure to pay the assessments will cause a tax certificate to be issued against the property which may result in a loss of title. Unless proper steps are initiated in a court of competent jurisdiction to secure relief within 20 days from the date of Board of County Commissioners' action at the above hearing (including the method of apportionment, the rate of assessment and the imposition of assessments), such action shall be the final adjudication of the issues presented. If you have any questions, please contact the Solid Waste Department at (772), 226-3212 Monday through Friday between 8:00 a.m, and 5:00 p.m. BOARD OF COUNTY COMMISSIONERS INDIAN RIVER COUNTY, FLORIDA A TRUE COPY CERTIFICATION ON LAST PAGE P.YAN L. BUTLER, CLERK P. TRUE COPY CERTIFICATION ON LAST PAGE RYAN L. BUTLER, CLERK APPENDIX C FORM OF CERTIFICATE TO NON -AD VALOREM ASSESSMENT ROLL STATE GF FLORIDA INDIAN RIVER COUNTY THIS IS TO CERTIFY THAT THS 1$ A TRUE AND CORRECT COPY OF THE ORIGINAL ON F&E N THIS OFF ,ICE RYAN L CLERK eY — Q CERTIFICATE GATE_ �9_I6pJ TO NON -AD VALOREM ASSESSMENT ROLL HEREBY CERTIFY that I am the Chairman of the Board of County Commissioners or authorized agent of Indian River County, Florida, (the "County"); as such I have a satisfied myself that all property included or includable on the Indian River County Municipal Service Benefit Unit for Solid Waste Collection Services non -ad valorem assessment roll (the "Non -Ad Valorem Assessment Roll") for the County is properly assessed so far as I have been able to ascertain; and that all required extensions on the above described roll to show the non -ad valorem assessments attributable to the property listed therein have been made pursuant to law. I FURTHER CERTIFY that, in accordance with the Uniform Assessment Collection Act, this certificate and the herein described Non -Ad Valorem Assessment Roll will be delivered to the Indian River County Tax Collector by September 15, 2025. IN WITNESS WHEREOF, I have subscribed this certificate and directed the same to be delivered to the Indian River County Tax Collector and made part of the above- described Non -Ad Valorem Assessment Roll this 11th day of SeptarL-r , 2025. BOARD OF COUNTY COMMISSIONERS ................ INDIAN RIVER COUNTY, FLORIDA ,• .�'i• S%,;•• h an Uii;�j� Attest: Ryan L. Butler, Clerk of Circuit Court and Comptroller By: PAY Clerk [to be delivered to Tax Collector prior to September 15] C-1 TRUE TH:S S TU CfHTIiY THAT THIS tE M/ TMS � � URgECT CpFr GF THE CR GNALAN L CLERK D.C. RESOLUTION NO. 2025- 043 By DATE �q A RESOLUTION OF INDIAN RIVER COUNTY, FLORIDA, ESTABLISHING THE ASSESSMENT RATES TO BE LEVIED UPON CERTAIN REAL PROPERTY IN INDIAN RIVER COUNTY FOR FISCAL YEAR 2025-2026 FOR ALL THE NON -AD VALOREM ASSESSMENTS. WHEREAS, the Budget Officer of Indian River County has ascertained the needs and the fiscal policy of the Board of County Commissioners for the ensuing fiscal year and did prepare and present to the Board a tentative budget for all of the street lighting municipal service benefit units established pursuant to The Code of Indian River, Florida, along with the East Gifford Watershed Area Municipal Service Benefit Unit (MSBU),Vero Lake Estates MSBU, and North County Water Assessment established pursuant to The Code of Indian River, Florida, and WHEREAS, the Board of County Commissioners of Indian River County did examine the tentative budgets of all of the aforementioned municipal service benefit units and held public hearings, pursuant to law, to consider input from the citizens of Indian River County with respect to the special assessments to be levied and the amounts and the use of money derived from the levy of the special assessments, NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF INDIAN RIVER COUNTY, FLORIDA, that: The Board of County Commissioners of Indian River County hereby adopts and levies the special assessments set forth in Exhibit "A" attached hereto as the final amounts for fiscal year 2025-2026 for all non -ad valorem assessments in each municipal service benefit unit set forth therein. The resolution was moved for adoption by Commissioner Dery1 LDar , and the motion was seconded by Commissioner Susan loam , and, upon being put to a vote, the vote was as follows: Chairman Joseph E. Flescher AYE Vice Chairman Deryl Loar AYE Commissioner Susan Adams AYE Commissioner Joseph H. Earman AYE Commissioner Laura Moss AYE The Chairman thereupon declared the resolution duly passed and adopted this 10th day of September, 2025. Attest: Ryan L. Butler Clerk of Court and Comptroller By Deputy Clerk Attachment: EXHIBIT "A" BOARD OF COUNTY COMMISSIONERS INDIAN RIVER COUNTY, By? y r Jos h E. Flescher ' n.,? Chairman { A TRUE COPY CERTIFICATION ON LAST PAGE RYAN L. BUTLER, CLERK 'A&Soiu lcn 7-0qq INDIAN RIVER COUNTY, FLORIDA FINAL ASSESSMENT RESOLUTION FOR WATERS EDGE PHASE II CULVERT REPLACEMENT PROJECT ADOPTED SEPTEMBER 10, 2025 SECTION 1 SECTION 2 SECTION 3 SECTION 4 SECTION 5 SECTION 6 SECTION 7. SECTION 8. SECTION 9. SECTION 10 SECTION 11 SECTION 12 SECTION 13 SECTION 14 TABLE OF CONTENTS A TRUE COPi CrRTIFICATION ON LAST PAGE RYAN L. BUTLER, CLERK PAGE AUTHORITY................................................................................... 3 DEFINITIONS AND INTERPRETATION ......................................... 3 CREATION OF MUNICIPAL SERVICE BENEFIT UNIT.................4 CONFIRMATION OF INITIAL ASSESSMENT RESOLUTION........ 4 APPROVAL OF ASSESSMENT ROLL ........................................... 5 IMPOSITION OF ASSESSMENTS TO FUND THE PROJECT COST OF THE CULVERT REPLACEMENT PROJECT ................ 5 COLLECTION OF ASSESSMENTS ............................................... 7 PREPAYMENT NOTICE................................................................. 7 APPLICATION OF ASSESSMENT PROCEEDS ............................ 8 EFFECT OF FINAL ASSESSMENT RESOLUTION ....................... 8 ASSESSMENT NOTICE................................................................. 8 CONFLICTS.................................................................................... 8 SEVERABILITY............................................................................... 9 EFFECTIVE DATE..........................................................................9 APPENDIX A: PROOF OF PUBLICATION.........................................................A-1 APPENDIX B: AFFIDAVIT OF MAILING.............................................................B-1 APPENDIX C: FORM OF CERTIFICATE TO NON -AD VALOREM ASSESSMENT ROLL................................................................ C-1 APPENDIX D: FORM OF PREPAYMENT NOTICE ........................................... D-1 H A TRUE COPY CERTIFICATION ON LAST PAGE RYAN L. BUTLER, CLERK RESOLUTION NO. 2025-044 A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF INDIAN RIVER COUNTY, FLORIDA, RELATING TO THE CONSTRUCTION AND FUNDING OF THE CULVERT REPLACEMENT PROJECT WITHIN THE WATERS EDGE PHASE II SUBDIVISION CULVERT REPLACEMENT PROJECT MUNICIPAL SERVICE BENEFIT UNIT; PROVIDING AUTHORITY, DEFINITIONS AND INTERPRETATION; CREATING THE WATERS EDGE PHASE II SUBDIVISION CULVERT REPLACEMENT PROJECT MUNICIPAL SERVICE BENEFIT UNIT; CONFIRMING THE INITIAL ASSESSMENT RESOLUTION; IMPOSING SPECIAL ASSESSMENTS AGAINST ALL ASSESSED PROPERTY WITHIN THE WATERS EDGE PHASE II SUBDIVISION CULVERT REPLACEMENT PROJECT MUNICIPAL SERVICE BENEFIT UNIT; APPROVING THE ASSESSMENT ROLL AND PROVIDING FOR COLLECTION; PROVIDING FOR PREPAYMENTS; PROVIDING FOR APPLICATION OF ASSESSMENT PROCEEDS; PROVIDING FOR EFFECT; PROVIDING FOR RECORDING OF THE NOTICE OF ASSESSMENT; PROVIDING FOR CONFLICTS AND SEVERABILITY; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, the Board of County Commissioners (the "Board") of Indian River, Florida, enacted Ordinance No. 2025-010, as codified in Chapter 206 of the Indian River County Code of Ordinances (the "Ordinance"), to provide a uniform method and established procedures for the levying of special assessments for essential public services and facilities pursuant to the County's home rule authority and the Uniform Assessment Collection Act; and WHEREAS, the Board adopted Resolution No. 2025-034 (the "Initial Assessment Resolution") on August 12, 2025, which describes the proposed Waters Edge Phase II Subdivision Culvert Replacement Project Municipal Service Benefit Unit, describes the method of assessing the Capital Cost, and the resulting and Project Cost, against the real 2 A TRUE COPY CERTIFICATION ON LAST PAGE RYAN L. BUTLER, CLERK property that will be specially benefited thereby, and directs preparation of the preliminary Assessment Roll and the provision of the notices required by the Ordinance; and WHEREAS, pursuant to the provisions of the Ordinance, the County is required to confirm or repeal the Initial Assessment Resolution, with such amendments as the Board deems appropriate, after hearing comments and receiving objections of all interested parties; and WHEREAS, the Assessment Roll has heretofore been made available for inspection by the public, as required by the Ordinance; and WHEREAS, notice of a public hearing has been published and mailed to each property owner proposed to be assessed notifying such property owner of the opportunity to be heard; the proof of publication and an affidavit of mailing are attached hereto as Appendices A and B respectively; and WHEREAS, a public hearing was held on September 10, 2025, and comments and objections of all interested persons have been heard and considered as required by the terms of the Ordinance. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF INDIAN RIVER COUNTY, FLORIDA, AS FOLLOWS: SECTION 1. AUTHORITY. This resolution is adopted pursuant to the Ordinance; the Initial Assessment Resolution; Article VIII, Section 1 of the Florida Constitution; sections 125.01 and 125.66, Florida Statutes; and other applicable provisions of law. SECTION 2. DEFINITIONS AND INTERPRETATION. (A) This resolution constitutes the Final Assessment Resolution as defined in the Ordinance. 3 A TRUE COPY CERTIFICATION ON LASTPAGE: RYAN L. BUTLER, CLERK (B) All capitalized terms in this Resolution shall have the meanings defined in the Ordinance and the Initial Assessment Resolution. (C) Unless the context indicates otherwise, words imparting the singular number, include the plural number, and vice versa; the terms "hereof," "hereby," "herein," "hereto," "hereunder" and similar terms refer to this resolution; and the term "hereafter" means after, and the term "heretofore" means before, the effective date of this resolution. Words of any gender include the correlative words of the other genders, unless the sense indicates otherwise. Words imparting the singular number, include the plural number, and vice versa. SECTION 3. CREATION OF MUNICIPAL SERVICE BENEFIT UNIT. (A) The Waters Edge Phase II Subdivision Culvert Replacement Project Municipal Service Benefit Unit is hereby created to include the property described in Appendix C to the Initial Assessment Resolution. (B) The MSBU is created for the purpose of improving the use and enjoyment of property located therein by the provision of the Culvert Replacement Project to provide a comprehensive, properly functioning stormwater drainage system and the preservation of safe and adequate ingress and egress for all properties within the MSBU. SECTION 4. CONFIRMATION OF INITIAL ASSESSMENT RESOLUTION. The Initial Assessment Resolution is hereby confirmed. C! A TRUE COPY CERTIFICATION ON LAST PAGE RYAN L. BUTLER, CLERK SECTION 5. APPROVAL OF ASSESSMENT ROLL. (A) The Assessment Roll for the Waters Edge Phase II Subdivision Culvert Replacement Project Municipal Service Benefit Unit, a copy of which was present or available at the public hearing through electronic media and on file in the office of the County Administrator and incorporated herein by reference, is hereby approved. (B) Additionally, the Assessment Roll, as approved, includes those Tax Parcels of Assessed Property within the MSBU that cannot be set forth in that Assessment Roll due to the provisions of Section 119.071(4), Florida Statutes, concerning exempt "home addresses." SECTION 6. IMPOSITION OF ASSESSMENTS TO FUND THE PROJECT COST OF THE CULVERT REPLACEMENT PROJECT. (A) The Tax Parcels included in the Assessment Roll are hereby found to be specially benefited by the design, acquisition, construction, and installation of the Culvert Replacement Project in the amount of the maximum annual Assessment set forth in the Assessment Roll. (B) Adoption of this Final Assessment Resolution constitutes a legislative determination that all parcels assessed derive a special benefit in a manner consistent with the legislative declarations, determinations and findings as set forth in the Ordinance and the Initial Assessment Resolution from the Culvert Replacement Project to be provided and a legislative determination that the Assessments are fairly and reasonably apportioned among the properties that receive the special benefit as set forth in the Initial Assessment Resolution. 5 A TRUE COPY CERTIFICATION ON LAST PAGE RYAN L. BUTLER, CLERK (C) The methodology for computing the Assessments described in the Initial Assessment Resolution is hereby approved. The Project Cost of the Culvert Replacement Project shall be allocated among all Tax Parcels in the MSBU based upon each parcel's assignment of Platted Lots. (D) Assessments computed in the manner described in the Initial Assessment Resolution are hereby levied and imposed on all Tax Parcels included in the Assessment Roll and, unless prepaid, shall be paid in annual installments for a period not to exceed 15 years, commencing with the tax bill to be mailed in November 2025. For the Fiscal Year beginning October 1, 2025, and for all future Fiscal Years thereafter until paid, the annual rate of Assessment shall be $454.57 per Platted Lot. (E) Upon adoption of this Final Assessment Resolution: (1) The Assessments shall constitute a lien against Assessed Property equal in rank and dignity with the liens of all state, county, district or municipal taxes and other non -ad valorem assessments. Except as otherwise provided by law, such lien shall be superior in dignity to all other liens, titles and claims, until the ad valorem tax bill for such year is otherwise paid in full pursuant to the Uniform Assessment Collection Act. The lien shall be deemed perfected upon adoption by the Board of this Final Assessment Resolution and shall attach to the property included on the Assessment Roll as of the prior January 1, the lien date for ad valorem taxes. (2) As to any Tax Parcel that is to be acquired or otherwise transferred to an entity for which Assessments cannot be collected pursuant to the Uniform Assessment Collection Act through condemnation, negotiated sale or otherwise n A TRUE COPY CERTIFICATION ON LAST PAGE RYAN L. BUTLER, CLERK prior to adoption of the next Annual Rate Resolution, the Adjusted Prepayment Amount shall constitute a lien against assessed property equal in rank and dignity with the liens of all state, county, district or municipal taxes and other non -ad valorem assessments to the extent permitted by law. Except as otherwise provided by law, such lien shall be superior in dignity to all other liens, titles and claims, until paid. The lien shall be deemed perfected upon adoption by the Board of this Final Assessment Resolution or a subsequent Annual Rate Resolution and shall attach to the property included on the Assessment Roll upon adoption of this Final Assessment Resolution or a subsequent Annual Rate Resolution. SECTION 7. COLLECTION OF ASSESSMENTS. (A) The Assessments shall be collected pursuant to the Uniform Assessment Collection Act, as provided in Section 206.45 of the Ordinance. (B) The Assessment Roll, as herein approved, together with the correction of any errors or omissions as provided for in the Ordinance, shall be delivered to the Tax Collector for collection using the tax bill collection method in the manner prescribed by the Ordinance. The Property Appraiser and Tax Collector shall apply the Assessment rates approved herein to any Tax Parcels of Assessed Property with exempt "home addresses" pursuant to Section 119.071(4), Florida Statutes. (C) The Assessment Roll, as delivered to the Tax Collector, shall be accompanied by a Certificate to Non -Ad Valorem Assessment Roll in substantially the form attached hereto as Appendix C. SECTION 8. PREPAYMENT NOTICE. The County Administrator is hereby directed to provide notice by first class mail to the owner of each Tax Parcel 7 A TRUE COPY CERTIFICATION ON LAST PAGE RYAN L. BUTLER, CLERK included in the Assessment Roll of the opportunity to prepay all future annual Assessments. The notice, in substantially the form attached as Appendix D, shall be mailed to each property owner at the address utilized for the notice provided pursuant to Section 8 of the Initial Assessment Resolution no later than September 15, 2025. SECTION 9. APPLICATION OF ASSESSMENT PROCEEDS. Proceeds from the Assessments received during each Fiscal Year shall be applied by the County for payment of the collection and administrative costs and payment of the outstanding Project Cost. SECTION 10. EFFECT OF FINAL ASSESSMENT RESOLUTION. The adoption of this Final Assessment Resolution shall be the final adjudication of the issues presented herein and in the Initial Assessment Resolution (including, but not limited to, the method by which the Assessments will be computed, the Assessment Roll, the maximum annual Assessment, the levy and lien of the Assessments, and the terms for prepayment of the Assessments) unless proper steps are initiated in a court of competent jurisdiction to secure relief within 20 days from the date of Board action on this Final Assessment Resolution. SECTION 11. ASSESSMENT NOTICE. The County Administrator is hereby directed to record this Resolution as notice of the Assessments in the Official Records Book in the office of the Indian River County Clerk of Courts. The preliminary Assessment Roll and each annual Assessment Roll shall be retained by the County Administrator and shall be available for public inspection. SECTION 12. CONFLICTS. All resolutions or parts of resolutions in conflict with any of the provisions of this resolution are hereby repealed. : A TRUE COPY CERTIFICATION ON LAST PAGE RYA:.' '_. BUTLER, CLERK SECTION 13. SEVERABILITY. If any clause, section or provision of this Resolution shall be declared unconstitutional or invalid for any reason or cause, the remaining portion of said Resolution shall remain in full force and effect and be valid as if such invalid portion thereof had not been incorporated herein. SECTION 14. EFFECTIVE DATE. This Resolution shall take effect immediately upon its adoption. A TRUE COPY CERTIFICATION ON LAST PAGE RYAN L. BUTLER, CLERK The resolution was moved for adoption by Commissioner Deryl Loar , and the motion was seconded by Commissioner Susan Adams and, upon being put to a vote, the vote was as follows: Chairman Joseph E. Flescher AYE Vice Chairman Deryl Loar AYE Commissioner Susan Adams AYE Commissioner Joe Earman AYE Commissioner Laura Moss AYE The Chairman thereupon declared the resolution duly passed and adopted this 10th day of September, 2025. BOARD OF COUNTY COMMISSIONERS INDIAN RIVER COUNTY, FLORIDA (SEAL), By. se E. Flescher, Chairmen'. pKr BC approved: September 10, 202"""''. &E, co��.• ATTEST: Ryan L. Butler, Clerk of the Circuit Court and Comptroller By: Clerk Approved as to form and legal sufficiency: B�Hhuler •� County Attorney fiL A TRUE COPY CERTIFICATION ON LAST PAGE RYAN L. BUTLER, CLERK APPENDIX A PROOF OF PUBLICATION A TRUE COPY CERTIFICATION ON LAST PAGE RYAN L. BUTLER, CLERK 'Oir LocaIiQ Florida PO Box 631244 Cincinnati, OH 45263-1244 GANNETT AFFIDAVIT OF PUBLICATION Indian River Co Public Works Indian River Co Public Works 1801 27 Th St Vero Beach FL 32960 STATE OF WISCONSIN, COUNTY OF BROWN Before the undersigned authority personally appeared, who on oath says that he or she is the Legal Advertising Representative of the Indian River Press Journal/St Lucie News Tribune/Stuart News, newspapers published In Indian River/St Lucie/Martin Counties, Florida; that the attached copy of advertisement, being a Legal Ad in the matter of , was published on the publicly accessible websites of Indian River/St Lucie/Martin Counties, Florida, or in a newspaper by print in the issues of, on: 08/17/2025 Affiant further says that the website or newspaper complies with all legal requirements for publication in chapter 50, Florida Statutes. Subscribed and sworn to before me, by the legal clerk, who is personally known to me, on 08/17/2025 Legal Clerk-? Notary, Stat7 Cdtin6l Brawn S1S'c;7% My commission expires —' Publication Cost: $720.80 Tax Amount: $0.00 Payment Cost: $720.80 Order No: 11581504 # of Copies: Customer No: 1125315 1 PO #: THIS IS NOT AN INVOICE! Please do Prot use this form for paynrerri reminmrca NANCY HEYRMAN Notary Public State of Wisconsin Page 1 of 2 PUBLIC HEARING A TRU CERT( The Board of County Commissioners of Indian River County, Florida, hereby provides notice that a s I meeting will be held on Wednesday September 10, 2025. at 5.01 p.m, or as soon thereafter as poss ble ae County Commission Chambers in the County Administration Building, 1801 27" Street, Vero Beach, FL 32960, to discuss the following: NOTICE OF HEARING TO IMPOSE AND PROVIDE FOR COLLECTION OF SPECIAL ASSESSMENTS IN THE WATERS EDGE PHASE II SUBDIVISION MUNICIPAL SERVICES BENEFIT UNIT ® WATERS EDGE PLATTNOASSESSMENT FLAT -INDIAN RNERCOUNT'! t r i 1__1___—L' __J Notice is hereby given that the Board of County Commissioners of Indian River County, Florida will conduct a public hearing to consider creation of the Waters Edge Phase 11 Subdivision Culvert Replacement Project Municipal Service Benefit Unit, as shown above, and to impose non -ad valorem special assessments against residential properties located therein to fund the cost of a Culvert replacement project within the proposed MSBU. The public hearing will be held at 5:01 p.m. on September 10, 2025, in the Commission Chambers, Indian River County Administration Complex, 180127' Street, Vero Beach, Florida, for the purpose of receiving public comment on the proposed assessments and their collection on the ad valorem tax bill. All affected property owners have a right to appear at the hearing and to file written objections with the Board within 20 days of this notice. If a person decides to appeal any decision made by the Board with respect to any matter considered at the hearing, such person will need a record of the proceedings and may need to ensure that a verbatim record is made, including the testimony and evidence upon which the appeal is to be made. Anyone who needs a special accommodation for this meeting may contact the County's Americans with Disabilities Act (ADA) Coordinator at (772) 226-1223 at least 48 hours in advance of meeting. Anyone who needs special accommodation with a hearing aid for this meeting may contact the Board of County Commission Office at 772-226-1490 at least 20 hours in advance of the meeting. The assessments have been proposed to fund the design, acquisition, construction, and installation of three Stormwater Culvert Replacements located at the intersections of 37•' Drive S.W. and 1" Street S.W. and 36' Court S.W. and 1" Street S.W. and Coouch Ditch access. The assessment for each parcel of property will be based upon the number of platted lots attributable to such parcel. A more specific description is set forth in the Initial Assessment Resolution (Resolution No. 2025-034). Copies of the Master Capital and Service Assessment Ordinance (Ordinance No. 2025-010), the Initial Assessment Resolution (Resolution No. 2025-034), and the Assessment Roll, showing the amount of the assessment to be imposed against each parcel of property are available for inspection at the County Administration Office, located at 1801 27' Street, Vero Beach, Florida, between the hours of 8:30 a.m. and 5:00 p.m., Monday through Friday. The proposed maximum annual assessment is $454.57 per Platted Lot, and the assessments are proposed to be collected in fifteen (15) annual installments, commencing in 2025. The assessments will be collected on the ad valorem tax bill as authorized by section 197.3632, Florida Statutes. Failure to pay the assessments will cause a tax certificate to be issued against the property which may result in a loss of title. Unless proper steps are initiated in a court of competent jurisdiction to secure relief within 20 days from the date of Board of County Commissioners' action at the above hearing (including the method of apportionment, the rate of assessment and the imposition of assessments), such action shall be the final adjudication of the issues presented. If you have any questions, please contact Public Works at (772)226-1283, Monday through Friday between 8:00 a.m. and 5:00 p.m. Interested parties may appear at the meeting and be heard with respect to the proposed application. Anyone who wants to inspect any proposed documents may do so at the Public Works Department in the County Administration Building, 180127" Street, Vero Beach, FL. Anyone who may wish to appeal any decision which maybe made at this meeting will need to ensure that a verbatim record of the proceedings is made, which includes testimony and evidence upon which the appeal is based. Anyone who needs a special accommodation for this meeting may contact the County's Americans with Disabilities Act Coordinator at 772-226-1223 at least 48 hours in advance of the meeting. , 1_,L,Ol, COPY (CATION ON LAST PAGE BUTLER,CLERK A TRUE COPY CERTIFICATION ON LAST PAGE RYAN L. BUTLER, CLERK APPENDIX B AFFIDAVIT OF MAILING A TRUE COPY CERTIFICATION ON LAST PAGE RYAN L. BUTLER, CLERK AFFIDAVIT OF MAILING BEFORE ME, the undersigned authority, personally appeared JOHN TITKAN ICH, who, after being duly sworn, deposes and says: 1. John Titkanich, as County Administrator of Indian River County, Florida, ("County"), pursuant to the authority and direction received from the Board of County Commissioners, timely directed the preparation of the Assessment Roll and the preparation, mailing, and publication of notices in accordance with Section 206.34 of the Indian River County Code of Ordinances (the "Ordinance"), and in conformance with the Initial Assessment Resolution No. 2025-034 adopted by the County Commission on August 12, 2025 (the "Initial Assessment Resolution"). 2. In accordance with the Ordinance and the Initial Assessment Resolution, Mr. Titkanich caused the notices required by Section 206.34 of the Ordinance to be prepared in conformance with the Initial Assessment Resolution and sent to all affected property owners. Each notice included the following information: the purpose of the assessment; the total amount proposed to be levied against each parcel; the unit of measurement to be applied against each parcel to determine the assessment; the number of such units contained within each parcel; the total revenue the County expects to collect by the assessment; a statement that failure to pay the assessment will cause a tax certificate to be issued against the property which may result in a loss of title; a statement that all affected property owners have a right to appear at the hearing and to file written objections with the local governing board within 20 days of the notice; and the date, time, and place of the hearing. L" --X A TRUE COPY CERTIFICATION ON LAST PAGE RYAN L. BUTLER, CLERK 3. On or before August 20, 2025, Mr. Titkanich directed the mailing of the above -referenced notices in accordance with Section 206.34 of the Ordinance and the Initial Assessment Resolution by First Class Mail to each affected owner, at the addresses then shown on the real property assessment tax roll database maintained by the Indian River County Property Appraiser for the purpose of the collection of ad valorem taxes. FURTHER AFFIANT SAYETH NOT. #IjA 6 �_ C HN TI KANICH Affiant STATE OF FLORIDA COUNTY OF INDIAN RIVER The foregoing Affidavit of Mailing was sworn to and subscribed before me, by means of ® physical presence or ❑ online notarization, this 12th day of.�Pr , 2025 by John Titkanich, County Administrator, Indian River County, Florida. He is personally known to me or has produced as identification and did take an oath. Commission No.: EH 368125 10 s KIMBERLY K MOIRANO *t �� WCOMMISSIONNNH3gg126 ''•,�� , aj EXPIRES: April 0, 2027 MN Printed Name: rr�berly K. Nbirap Notary Public, State of Florida At Large My Commission Expires: Aixil 9, 2027 A TRUE COPY CERTIFICATION ON LAST PAGE RYAN L. BUTLER, CLERK APPENDIX C FORM OF CERTIFICATE TO NON -AD VALOREM ASSESSMENT ROLL C-2 A TRUE COPY CERTIFICATION ON LAST PAGE RYAN L. BUTLER, CLERK CERTIFICATE TO NON -AD VALOREM ASSESSMENT ROLL I HEREBY CERTIFY that, I am the Chairman of the Board of County Commissioners, or authorized agent of Indian River County, Florida (the "County"); as such I have satisfied myself that all property included or includable on the non -ad valorem assessment roll for the Waters Edge Phase II Subdivision Culvert Replacement Project Municipal Service Benefit Unit (the "Non -Ad Valorem Assessment Roll") for the County is properly assessed so far as I have been able to ascertain; and that all required extensions on the above described roll to show the non -ad valorem assessments attributable to the property listed therein have been made pursuant to law. I FURTHER CERTIFY that, in accordance with the Uniform Assessment Collection Act, this certificate and the herein described Non -Ad Valorem Assessment Roll will be delivered to the Indian River County Tax Collector by September 15, 2025. IN WITNESS WHEREOF, I have subscribed this certificate and directed the same to be delivered to the Indian River County Tax Collector and made part of the above- described Non -Ad Valorem Assessment Roll this 11th day of SgAEF ber , 2025. INDIAN RIVER COUNTY, FLORIDA Attest: Ryan L. Butler, Clerk of Circuit Court and Comptroller By. i O uty Clerk C-3 By c't''11�1 Irman [to be delivered to Tax Collector to September 15] prior Attest: Ryan L. Butler, Clerk of Circuit Court and Comptroller By. i O uty Clerk C-3 A TRUE COPY CERTIFICATION ON LAST PAGE RYAN L. BUTLER, CLERK APPENDIX D FORM OF PREPAYMENT NOTICE A fkLiE COPY CERTIFICATION ON LAST PAGE RYAS' L. BUTLER, CLERK Indian River County [Address] [City], Florida [Zip Code] Owner Name Address Tax Parcel # City, State Zip Re: PREPAYMENT OPPORTUNITY - Culvert Replacement Project The Indian River County Board of County Commissioners recently established and approved a special assessment against property within the Waters Edge Phase II Subdivision Culvert Replacement Project Municipal Service Benefit Unit (the "MSBU") to fund the design, acquisition, construction, and installation of three Stormwater Culvert Replacements located at the intersections of 371h Drive S.W. and 1st Street S.W. and 36th Court S.W. and 1st Street S.W. and Coouch Ditch access to provide subdivision access and stormwater management services to all properties located in the MSBU. This type of financing where the property owners participate in the cost of the program is used throughout Florida and is consistent with the policy of the County. The County plans to finance this project with an internal county loan to ensure the most efficient method of project financing and ease the financial burden on property owners. This will permit the cost attributable to your property to be amortized over a period of not to exceed fifteen (15) years. However, you may choose to prepay your assessment in full at any time prior to October 15, 2025, to avoid additional administration, collection, and other annual costs associated with the assessment program. The amount required to prepay the assessment on or before October 15, 2025, is $6,255.52. Please make checks for prepayment amounts payable to Indian River County D-1 STATE OF FLO*, UA INDIAN R.YEM C'p LiNrt THIS ISTOCfkIii' ?MA'THISISATRUE ANOCORRECT COPY & fN4 0161C NAL ON FILF TH lCE Ran l BUTLER, I BY i4C1�L1GL/ Board of County Commissioners, Attention: Jill Williams - Public Works Department, 1801 27th Street, Vero Beach, FL 32960. Please be sure to either write the assessment parcel number (shown at the top of this letter) on your check or return this letter with your payment. If you do not choose to prepay your full Assessment, then your annual assessment will be collected on the ad valorem tax bill, as authorized by Section 197.3632, Florida Statutes. The assessment will be payable in not to exceed fifteen (15) annual installments, the first of which shall be included on the ad valorem tax bill to be mailed in November 2025. Failure to pay the assessments will cause a tax certificate to be issued against the property which may result in a loss of title. Assessment records and copies of applicable the ordinance and resolutions passed by the County are on file at the office of the County Administrator, located at Indian River County Administration Complex, 1801 27th Street, Vero Beach, Florida. INDIAN RIVER COUNTY, FLORIDA D-2