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A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF POMPANO BEACH, FLORIDA, APPROVING AND AUTHORIZING THE PROPER CITY OFFICIALS TO EXECUTE AN AGREEMENT FOR UNIFORM COLLECTION OF NON-AD VALOREM SPECIAL ASSESSMENTS BETWEEN THE CITY OF POMPANO BEACH AND THE BROWARD COUNTY TAX COLLECTOR; PROVIDING AN EFFECTIVE DATE.
(Fiscal Impact: Estimated reduction to FY 2026 Fire Assessment Fee revenues of $339,923)
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(Staff Contact: (Joshua Watters)
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Summary Explanation/Background:
Pursuant to the 2018 Florida Constitutional Amendment 10 and a subsequent Broward County Charter Amendment approved by voters, Broward County has established the elected position of Tax Collector. Effective January 7, 2025, the Hon. Abbey Ajayi assumed office as Broward County's first elected Constitutional Tax Collector. As part of this reorganization, the Tax Collector assumed responsibility for various functions previously managed by Broward County Government, including the collection and distribution of ad valorem property taxes and non-ad valorem assessments collected via the annual property tax bill.
As part of this transition, each taxing authority that levies non-ad valorem assessments and wishes to have those assessments included on the annual property tax bill must enter into a formal agreement with the Tax Collector. The City of Pompano Beach currently levies a Fire Assessment Fee, which is collected through the annual tax bill. The Tax Collector's Office has indicated that a signed agreement must be submitted by October 30, 2025 in order for it to collect those revenues for the current year.
Under Sections 192.091 and 197.3632, Florida Statutes, the Tax Collector is authorized to seek reimbursement for the actual costs of collecting certain ad valorem levies and non-ad valorem assessments, provided that such reimbursement does not exceed two percent (2%) of the amount collected and remitted.
Note: The agreement between the City and the Tax Collector is pendin...
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