AGENDA ITEM REPORT
TITLE:
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A RESOLUTION AUTHORIZING THE CITY MANAGER, OR DESIGNEE, TO EXECUTE AN AGREEMENT WITH THE BROWARD COUNTY TAX COLLECTOR FOR THE UNIFORM COLLECTION OF NON-AD VALOREM SPECIAL ASSESSMENTS PURSUANT TO SECTIONS 197.3631-197.3635, FLORIDA STATUTES.
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BACKGROUND:
Florida law authorizes municipalities to utilize the statutory uniform method of collection for non-ad valorem special assessments through the county tax collector pursuant to Sections 197.3631-197.3635, Florida Statutes. The City of Coconut Creek has historically used this collection method and previously maintained agreements with Broward County to facilitate this process.
The office of the Broward County Tax Collector is now a separately elected constitutional office. As a result, a new agreement directly between the City and the Broward County Tax Collector is required in order to continue using the uniform method of collection without interruption.
DISCUSSION:
The proposed agreement for Uniform Collection of Non-Ad Valorem Special Assessments establishes the duties and responsibilities of both the City and the Broward County Tax Collector related to the collection and enforcement of non-ad valorem special assessments pursuant to Chapter 197, Florida Statutes.
Under the agreement, the Tax Collector will bill, collect, and enforce the City’s non-ad valorem special assessments using the statutory uniform method of collection, which is the most economical and efficient method available to the City for collecting such assessments. The agreement provides for reimbursement of the Tax Collector’s actual and necessary costs of collection and administration, as authorized by law, with reimbursement capped at a maximum of two percent (2%) of the assessments collected. Beginning in November 2025, the newly-created Broward County Tax Collector has implemented reimbursement deductions related to the collection of the City’s non-ad valorem special assessments. These deductions have averaged approximately one percent (1%) of assessments collected to date, totaling approximately $150,000.
The proposed agreement reflects current statutory requirements and aligns with standard uniform collection agreements now required to be executed directly with the Broward County Tax Collector as a separately elected constitutional officer. Approval of this agreement formalizes the collection and reimbursement process already in effect, ensures continued inclusion of the City’s non-ad valorem assessments on the TRIM notice, continuity of assessment collections, compliance with state law, and transparency regarding reimbursement obligations.
RECOMMENDATION:
Staff recommends approval of this resolution.
FISCAL IMPACT:
REVENUES: $ 0
EXPENDITURES: TBD
BUDGETED? No
NOTES: The agreement authorizes reimbursement to the Broward County Tax Collector for actual and necessary costs associated with the collection and administration of non-ad valorem special assessments, not to exceed two percent (2%) of the amount collected, as permitted by Section 197.3632, Florida Statutes. Based on the City’s FY2026 non-ad valorem assessment amounts, the maximum potential reimbursement at the two percent (2%) cap is estimated to be approximately $330,500; however, this estimate is provided for informational purposes only. To date, the Broward County Tax Collector has been charging reimbursement costs averaging approximately one percent (1%) of assessments collected; however, actual reimbursement amounts may vary and remain subject to the maximum of two percent (2%).