HomeMy WebLinkAbout2008 01 07 Regular 600 Fire Assessment Study ReportCOMMISSION AGENDA
Consent
ITEM 600 Informational
Public Hearin
I Regular .I X I
January 7, 2008 MGR../"' /DEPT
Special Meeting Authorization
REQUEST: City Manager requesting the Commission to receive the Fire Assessment Study
Report from Government Services Group.
PURPOSE: This agenda item is needed for the Commission to receive Government Services Group's
(GSG) Fire Assessment Study Report.
CONSIDERATIONS:
On December 10, 2007 the Commission set a date of January 7, 2008 for a special meeting on this issue.
On July 24, 2007 the Commission approved the City to contract with GSG to perform Phase I (of II) of
the work necessary for the City to implement a Fire Assessment Program in the City of Winter Springs.
GSG has completed this work, including the attached report and the associated rate options, for ensuing
implementation of the program in Winter Springs. Representatives from GSG will be present to present
their report to the Commission.
Upon presentation of the report and receipt of Commission comments and approval, GSG will move to
Phase II of the program. This phase will include preparation of the associated Ordinance and
Assessment Resolutions to formally implement the program and adopt assessment rates for FY 2008.
Upon adoption of the associated Ordinance and Assessment Resolutions and issuance of notices to
property owners, GSG will then issue bills to property owners.
FUNDING:
Options for assessment rates to be levied and associated revenue generated are included on page 17 of
the GSG report for Commission consideration. GSG will present these options as well as some
additional scenarios for consideration and discussion.
RECOMMENDATION:
City Manager requests the Commission to review the GSG report and provide comments as deemed
appropriate. The Commission will also need to make a decision on the assessment rate option it wishes
to levy.
ATTACHMENTS:
1. GSG Fire Assessment Study Report.
COMMISSION ACTION:
Winter Springs, Florida
Fire Assessment Memorandum
DECEMBER 2007
Presented by:
Government Services Group, Inc.
1500 Mahan Drive, Suite 250
Tallahassee, Florida 32308
(850) 681-3717
(850) 224-7206 Fax
Table of Contents
ASSESSMENT MEMORANDUM ......................................................................................................................... 1
SERVICE DESCRIPTION AND ASSESSABLE COST CALCULATIONS .................................................................. 3
DETERMINATION OF FIRE RESCUE SERVICES DEMAND ...............................................................................12
COMPUTATION OF FIRE RESCUE ASSESSMENTS ..........................................................................................14
IMPLEMENTATION -PHASE 11 .........................................................................................................................22
Government Services Group, Inc. I i
List of Tables
Table 1- Fire Rescue Department Buildings/Facility Inventory ..........................................................................3
Table 2 - City of Winter Springs Fire Rescue Department Organizational Chart ............................................. ...5
Table 3 - Fire Rescue Department Apparatus Normal Staffing Requirements ............................................... ...6
Table 4 - Fire Rescue Department Apparatus Fire Flow ................................................................................... ...6
Table 5 - Fire Rescue Department Minimum Response Protocol .................................................................... ...7
Table 6 - Fire Rescue Assessable Cost Calculations (FY 2007-08) ................................................................. 10
Table 7 - Fire Rescue Assessable Cost Calculations Proforma (FY 2008-09 thru FY 2010-11) .................... 11
Table 8 - Fire Calls by Category (Fiscal Year 2005-06) ..................................................................................... 13
Table 9 - Cost Apportionment (FY 2007-08) ...................................................................................................... 15
Table 10 -Parcel Apportionment within Property Use Categories ................................................................... 15
Table 11 -Parcel Apportionment Residential Property Use Category .............................................................. 16
Table 12 -Parcel Apportionment Non-Residential Property Use Category ...................................................... 17
Table 13 -Preliminary Fire Rescue Assessment Rates (FY 2007-08)
Scenario 1(100% Funding Generates $3,837,892 Gross Revenues) .......................................... 17
Table 14 -Alternative Fire Rescue Assessment Rates (FY 2007-08)
Scenario 2 (100% Funding Generates $3,241,101 Gross Revenues) ......................................... 17
Table 15 -Estimated Impact of Exemptions (FY 2007-08) (100% Funding) Scenario 1 ............................... 19
Table 16 -Estimated Impact of Exemptions (FY 2007-08) (100% Funding) Scenario 2 ............................... 19
Table 17 -Estimated Impact of Uncollected First-year Revenues (FY 2007-08)
(100% Funding) Scenario 1 .............................................................................................................. 19
Table 18 -Estimated Impact of Uncollected First-year Revenues (FY 2007-08)
(100% Funding) Scenario 2 .............................................................................................................. 20
Table 19 -Critical Events Schedule ................................................................................................................... 24
Government Services Group, Inc. I ii
Appendices
Appendix A -Situation Found Codes & Descriptions
Appendix B -Fixed Property Use Codes & Descriptions
Appendix C -Seminole County Property Appraiser Building Improvement Codes and Use Descriptions
Government Services Group, Inc. I iii
Assessment Memorandum
INTRODUCTION
Government Services Group, Inc. (GSG) specializes in government finance and taxation issues by
working with cities, counties, special districts and state agencies to develop unique funding and service
delivery solutions for critical infrastructure and service needs. GSG has developed extensive experience
in structuring and implementing alternative revenue sources in Florida.
The City of Winter Springs (City) has entered into a professional services agreement with GSG to provide
specialized services in the development and implementation of a non-ad valorem assessment program
to fund fire services within the incorporated areas of the City (Fire Assessment Project). GSG retained
Nabors, Giblin & Nickerson, P.A. (NG&N) to provide legal guidance on the project.
The objective of the Fire Assessment Project was to develop and implement an annual assessment
program to fund the City's provision of fire services (Fire Assessment). The annual assessment will be
collected by using the separate bill for Fiscal Year 2007-08 and then by using the property tax bill
beginning in November 2008. This document is the Fire Assessment Memorandum (Assessment
Memorandum), which is one of the project deliverables specified in the scope of services.
The work effort, documented by this Assessment Memorandum, focused on the calculation of
assessment rates and classifications required to fully fund the identified assessable costs to provide fire
services within the City for Fiscal Year 2007-08. However, the City has the choice of funding all or only a
portion of the assessable costs based on policy direction. In addition, the work effort recorded in this
Assessment Memorandum required the identification of the full costs of assessable fire services (minus
all revenues) and the allocation of those costs to properties that specially benefit from the provision of
such fire services. Currently, fire services provided within the City are funded by the General Fund.
OBJECTIVES
The City retained GSG to develop an annual recurring special assessment program so that it is capable
of funding all of the assessable costs associated with providing fire services. The annual assessment will
be collected by using the separate bill for Fiscal Year 2007-08. Commencing with Fiscal Year 2008-09,
the collection of the fire assessment will use the property tax bill collection process provided in section
197.3632, Florida Statutes (Uniform Method). Because the fire assessment will be collected using the
Uniform Method, the data available on the ad valorem tax roll will be used to develop the Fiscal Year
2007-08 assessment program, as well as the subsequent years' programs.
Accordingly, the challenge for the City is to develop anon-ad valorem assessment program which uses
property information that is or will be on the ad valorem tax roll. To this end, GSG has been charged to
fully cost the services to be provided by the City, develop a fair and reasonable apportionment
methodology for such assessable costs, and determine assessment rates and parcel classifications that
are accurate, fair and reasonable.
Government Services Group, Inc. I 1
The fire non-ad valorem assessments must meet the Florida case law requirements for a valid special
assessment. These requirements include the following:
1. The service provided must confer a special benefit to the property being assessed; and
2. The costs assessed must be fairly and reasonably apportioned among the properties that receive the
special benefit.
The work effort of this project required the evaluation of data obtained from the City, Seminole County,
and from the State Fire Marshal's database to develop a fire assessment program that focuses on the
proposed Fiscal Year 2007-08 assessable cost calculations. The objectives of this initial effort were to:
• Determine the full costs of providing fire services within the City.
• Review such final cost determination with the City to determine which elements provide the requisite
special benefit to the assessed properties.
• Determine the relative benefit anticipated to be derived by categories of property use within the City
from the delivery of fire services.
• Recommend the fair and reasonable apportionment of assessable costs among benefited parcels
within each category of property use.
• Calculate assessment rates and parcel classifications for Fiscal Year 2007-08 based on the
proposed Fiscal Year 2007-08 assessable cost calculations.
• Ensure that the recommended assessment rates and parcel classifications conform to the statutory
requirements of the Uniform Method.
Government Services Group, Inc. I 2
Service Description and Assessable Cost
Calculations
APPORTIONMENT METHODOLOGY
The calculation of assessment rates for fire services depends on three separate, but interconnected,
pieces of data. The first data element is the identification of the full cost of providing fire services
through the development and determination of the assessable costs of providing such services. The
second data element is the analysis of service delivery data, segregated to property use categories (i.e.,
fire call data). The third and final data component is a comprehensive analysis of all property use
categories within the City to determine which parcels receive a special benefit from the provision of fire
services and to identify a fair and reasonable method of apportioning the assessable costs among all
benefited parcels within each property use category.
The recommended fire services apportionment methodology allocates assessable costs on the basis of
the anticipated demand for fire services by categories of real property use as identified on the real
property assessment roll prepared for the levy of ad valorem taxes. The assessable fire costs are
allocated among real property use categories based upon the historical demand for these services. This
demand is identified by examining the fire incident data as reported by the City to the State Fire
Marshal's office.
SERVICE DELIVERY DESCRIPTION
The City of Winter Springs's Fire Rescue Department provides standard fire suppression, advanced life
support (ALS), emergency medical rescue services, hazmat response, state disaster response,
emergency response and disaster preparedness, fire prevention and safety education. The City has an
ISO rating of four. The Fire Rescue Department facilities inventory is comprised of three fire rescue
stations. Table 1 identifies the Fire Rescue Department's buildings/facility inventory, as well as the
corresponding physical location address for the facility.
Table 1
Fire Rescue Department Buildings/Facility Inventory
Station Address
Station 24 102 N. Moss Road, Winter Springs FL
Station 26 850 Northern Way, Winter Springs, FL
Station 28 1126 E. State Road 434, Winter Springs, FL
Source: City of Winter Springs
The City has an Automatic Aid/First Response Interlocal Agreement with Seminole County and the
surrounding Seminole County cities for fire and rescue services. The intent of the agreement is to
provide reciprocal fire and rescue assistance on a first response basis utilizing the fire rescue units
nearest the incident. It is also intended to provide the most efficient fire protection services to properties
within the City of Winter Springs. Central communication services are provided by Seminole County
Government Services Group, Inc. I 3
through this agreement. Since all parties equally benefit from this agreement, there is no monetary
compensation for services provided to or from the City.
Tables 2 through 5 outline the Fire Rescue Department's current service operations and service
components. Table 2 outlines the Fire Rescue Department's organizational structure. Table 3 describes
the normal staffing for each apparatus. This information is used in the development of the
Administrative Factor, as further discussed in the "Development of Factors" section of this Assessment
Memorandum.
Table 4 lists the location and the fire flow/pumping capacity of the Fire Rescue Department's apparatus.
This information is used to determine the square footage cap for non-residential properties. Table 5
details the Fire Rescue Department's response protocol.
Government Services Group, Inc. I 4
Table 2
City of Winter Springs Fire Rescue Department
Organizational Chart
City of Winter Springs
Organizational Chart
Fire Chief
Administrative ~~~~
Assistant
~~~~~~ ~ Data Entry Clerk
Deputy Fire Chief
Operations
Training
Division Chief
~~A,~
Battalion Chief
..B,.
Battalion Chief
Sta. 24 Lieutenant
3 firefighters
2 firefighter medics
Sta. 26 Lieutenant
3 firefighters
2 firefighter medics
Sta. 28 Lieutenant
1 firefighter medic
Sta. 24 Lieutenant
3 firefighters
2 firefighter medics
Sta. 26 Lieutenant
3 firefighters
2 firefighter medics
Sta. 28 Lieutenant
1 firefighter medic
Government Services Group, Inc. I 5
Table 3
Fire Rescue Department Apparatus Normal
Staffing Requirements
Apparatus Normal Staffing
Engine Vehicle 4 Personnel
Rescue Vehicle 2 Personnel
Pumper Vehicle 2 Personnel
Battalion Vehicle 1 Personnel
Source: City of Winter Springs
Table 4
Fire Rescue Department Apparatus Fire Flow
Apparatus Location Fire Flow (GPM)
Engine 24 Station 24 1,500 GPM
Engine 124 Station 24 1,250 GPM
Engine 26 Station 26 1,250 GPM
Pumper 28 Station 28 300 GPM
Total GPM 4,300 GPM
Source: City of Winter Springs
The current pumping capacity is defined as the combined amount of water that all apparatus in the Fire
Rescue Department can pump to a first alarm non-residential fire. As outlined by Table 4 above, the
pumping capacity of the City's Fire Rescue Department is 4,300 gallons per minute. However, because
of the automatic aid agreement with Seminole County and surrounding Seminole County cities, unlimited
pumping resources from all automatic aid agencies would exist. The available pumping capacity would
be able to provide sufficient fire-flow capacity to provide service coverage in the event of a fire involving
structures for unlimited square feet.1 Therefore, it is reasonable and appropriate based upon the Fire
Rescue Department's automatic aid agreement with surrounding agencies, to determine that sufficient
fire-flow capacity exists to provide unlimited service coverage.
i Source: National Fire Protection Association, "NFPA 220 Standards on Types of Building Construction: Fire-Flow Guide."
Government Services Group, Inc. I 6
Table 5
Fire Rescue Department Minimum Response Protocol
Call Type Response*
Structure Fire -Residential 3 Engines, Ambulance, Combined Medical, RIT, 2 Battalion Chiefs
Smoke in Structure -Residential 3 Engines, Ambulance, Combined Medical, 2 Battalion Chiefs
Mechanical Alarm Commercial 3 Engines, Battalion Chief
Mechanical Alarm Residential 3 Engines, Battalion Chief
Smoke Odor in Structure 3 Engines, Battalion Chief
Water Flow Alarm 3 Engines, Battalion Chief
Mechanical Alarm Commercial (Reduced) 1 Engine
Mechanical Alarm Residential (Reduced) 1 Engine
Water Flow Alarm (Reduced) 1 Engine
Child Locked In Vehicle 1 Combined Medical
Hazardous Condition
Public Assist
1 Combined Medical
1 Combined Medical
Source: City of Winter Springs
*combined medical unit could bean engine or rescue unit; ambulance same as rescue unit
DEVELOPMENT OF FACTORS
FIRE RESCUE V. EMERGENCY MEDICAL SERVICES
In June 2000, litigation over the City of North Lauderdale fire rescue assessment program resulted in a
decision by the Fourth District Court of Appeals in the case of SMM Properties. Inc. v. City of North
Lauderdale, (the "North Lauderdale" case). The Fourth District Court of Appeals concluded that
Emergency Medical Services (EMS) did not provide a special benefit to property. The Court, however,
reaffirmed that fire suppression, fire prevention, fire/building inspections and first response medical
services do provide a special benefit to property. In August 2002, the Florida Supreme Court upheld the
decision of the Fourth District Court of Appeals.
To address these concerns, GSG has developed a methodology that removes the costs associated with
emergency medical services. The apportionment methodology only utilizes fire incident report data
related to non-EMS calls.
The proposed Fiscal Year 2007-08 projected departmental costs were allocated between fire rescue and
emergency medical services because of the Florida Supreme Court's opinion in City of North Lauderdale
v. SMM Properties that emergency medical services (above the level of first response) does not provide a
special benefit to property. Accordingly, the fire rescue costs were split from emergency medical service
costs based on the following general guidelines.
DIRECT ALLOCATIONS
To the extent that certain line items could be allocated directly to fire, direct allocations were made. For
example, all costs associated with "Protective Clothing" were allocated entirely to fire. All costs directly
related to emergency medical services were removed entirely.
Government Services Group, Inc. I 7
ADMINISTRATIVE FACTOR
Certain line items were allocated between fire and EMS based on an Administrative Factor. This
Administrative Factor is derived by creating a ratio between non-EMS or fire personnel and total combat
personnel across all shifts within a 24-hour period. On average, under normal staffing, the City has 13
non-EMS personnel and 4 EMS personnel, for a total of 17 combat personnel. This normal staffing yields
a 76.47% percent non-EMS Administrative Factor.
The Administrative Factor was then adjusted to account for any expenses directly related to fire
prevention. The number of fire prevention positions across all shifts within a 24-hour period is added to
the total fire combat personnel for the same 24-hour period. The ratio of these total positions to the total
number of combat positions across all shifts within a 24-hour period results in an adjustment to the
Administrative Factor.
The City's adjusted Administrative Factor for non-EMS is 77.36%. This percentage was then applied to all
applicable line items to allocate the costs that could not be directly allocated as fire costs or EMS costs,
and that could not be operationally allocated. For example, an adjusted Administrative Factor was
applied to the personnel expenditures for salaries and benefits, and the line item expenditures for
"Electric Expense," "Uniforms," and "Utility Services" to determine the fire service costs of these line
items.
OPERATIONAL FACTOR
Other assessable cost line items may also be allocated between fire and EMS based on an Operational
Factor. The Operational Factor is derived by creating a ratio between non-EMS (i.e. fire) calls and EMS
calls, and this ratio which is based on the Fire Rescue Department's operations, was applied to certain
budget line items such as "Repair & Maintenance Vehicles," and "Fuel & Oil."
To develop the Operational Factor for the City, GSG obtained fire rescue incident data identifying the
number of fire rescue calls made to property categories within the City over cone-year period (Fiscal
Year 2005-06). The City fire rescue incident data was used to determine the demand for fire rescue
services.
GSG obtained information from Seminole County in an electronic format, identifying the number and type
of fire rescue incident responses for the 2005-06 Fiscal Year. This file was then joined with County
dispatch records in order to identify calls that occurred within the City. Duplicate dispatches (more than
one city responding to a single call) were removed to allow for a single fire response for each incident.
The State Fire Marshal's office uses the Florida Fire Incident Reporting System (FFIRS). This system is a
tool for fire rescue departments to report and maintain computerized records of fire rescue incidents
and other department activities in a uniform manner. Under this system, a series of basic phrases with
code numbers are used to describe fire rescue incidents. Appendix A provides a codes list for the "type
of situation found" as recorded on the fire rescue incident reports used to identify EMS and non-EMS
ca Ils.
The ratio between non-EMS (i.e. fire) calls and EMS calls is then applied to all applicable line items to
allocate the costs that could not be directly allocated as fire costs or EMS costs, and that could not be
administratively allocated. For the 2006 calendar year, the City reported 2,427 total fire rescue incident
calls to FFIRS, of which 731 were non-EMS (i.e. fire) calls and 1,665 were EMS calls. This information
results in a 30.5% non-EMS Operational Factor.
Government Services Group, Inc. I 8
ASSESSABLE COST CALCULATIONS
The fire rescue assessable cost calculations for Fiscal Years 2007-08 through 2011-12 are based on the
following assumptions for the purpose of this Fire Rescue Assessment Memorandum.
• Unless more accurate information was available, a seven percent annual increase was applied
across all "Personnel Services," and a three percent annual increase was applied to "Operating
Expenses," "Capital Outlay" and "Revenues."
• Revenues are shown as a reduction of the total projected expenditures for each fiscal year, thereby
reducing the total assessable costs for that year. Revenues are comprised of revenues directly
received from or for the delivery of fire rescue services, such as fire prevention fees and State of
Florida firefighter supplemental compensation. All revenues were allocated directly to fire.
• The line item "Statutory Discount" under "Miscellaneous Assessment Expenditures" reflects a 95%
collection of the Fire Rescue Assessment to cover the 4% statutory discount allowed by the Uniform
Method and 1% reserve for under collection. Accordingly, the statutory discount is budgeted at 5%
of the total assessable costs.
• The line item "Assessment Study Reimbursement" under "Miscellaneous Assessment Expenditures"
is the reimbursement to the City for the costs of conducting the assessment study. These costs are
reimbursable through the assessment program.
• Pursuant to section 197.3632, Florida Statutes, the tax collector and property appraiser may each
enter into an agreement with the local government for reimbursement of necessary administrative
costs incurred from the collection of the non-ad valorem assessment. Accordingly, if any such fee(s)
is charged, the fee may be recouped as an add-on to the total assessable costs for the year.
The line item "Collection Costs (Tax Collector)" under "Miscellaneous Assessment Expenditures"
reflects reimbursement for the collection costs associated with the non-ad valorem assessment
incurred by the Tax Collector. Pursuant to section 197.3632, Florida Statues, a municipal or county
government shall only compensate the tax collector for the actual costs of collecting the non-ad
valorem assessment. The applied collection charge is estimated to be adequate to cover the Tax
Collector's actual collection costs for the first year delinquents to be collected on the November
2008 tax bill (approximately 25% non-collection estimated).
Government Services Group, Inc. I 9
Table 6 provides a calculation of the assessable costs for Fiscal Year 2007-08 based on an application
of the above factors to the Fiscal Year 2007-08 Budget as provided by the City. The calculation yields an
assessable cost of $3,837,892 for Fiscal Year 2007-08.
Table 6
Fire Rescue Assessable Cost Calculations (FY 2007-OS)
FY 2007 - 08 FY 2007 - 08
Fire Budget Assessable Budget
Expenditures
Salaries and Wage Expenses $3,945,128 $3,087,555
Utility Expenses $27,500 $21,274
Repair and Maintenance Expenses $63,000 $36,087
General Office and Administrative Expenses $22,100 $17,096
General Operating Expenses $104,380 $52,871
Uniforms and Protective Clothing Expenses $42,000 $37,019
Subscriptions, Books and Membership Expenses $9,250 $7,156
Employee Development $26,300 $20,345
Debt Service Expense $394,220 $305,669
Total Expenditures $4,633,878 $3,585,073
Revenues
Fire Inspection and Plan Review Fees ($57,745) ($57,745)
Total Revenues ($57,745) ($57,745)
Additional Costs
Collection Costs @ 2% (tax collector) $17,637
Statutory Discount @ 5% (4% early payment / 1% non-collection) $176,367
Study Reimbursement - Phase I $81,000
Notice Costs $17,780
Separate Bill Costs $17,780
Total Additional Costs $310,564
Total Assessable Funding Requirement $4,576,133 $3,837,892
Government Services Group, Inc. I 10
Table 7 shows the calculation of the full cost of the Fire Rescue Assessment Program for Fiscal Year
2008-09 through Fiscal Year 2010-11.
Table 7
Fire Rescue Assessable Cost Calculations Proforma (FY 2008-09 thru FY 2010-11)
FY 08-09 FY 09-10 FY 10-11
Assessable Assessable Assessable
Budget Budget Budget
Personnel Expenses $3,385,106 $3,703,484 $3,962,729
Operating Expenses $197,603 $207,660 $239,418
Capital Outlay Expenses $ 20,026 $20,627 $21,245
Total Expenditures $3,602,735 $3,931,771 $4,223,393
Revenue $(59,477) $(61,262) $(63,100)
Total Revenue $(59,477) $(61,262) $(63,100)
Collection Costs (Tax Collector) $70,866 $77,411 $83,206
Statutory Discount @ 5% $177,163 $193,526 $208,015
Notice Costs $17,780
Total Miscellaneous Expenditures $265,809 $270,937 $291,221
Total Assessable Funding Requirement $3,809,067 $4,141,447 $4,451,514
Government Services Group, Inc. I 11
Determination of Fire Rescue Services Demand
INCIDENT DATA
GSG obtained information from Seminole County in an electronic format, identifying the number and type
of fire rescue incident responses for the 2005-06 fiscal year. This file was then joined with County
dispatch records in order to identify calls that occurred within the City. Duplicate dispatches (more than
one city responding to a single call) were removed to allow for a single fire response for each incident.
The City uses the Florida Fire Incident Reporting System (FFIRS) to record its fire rescue incidents. The
FFIRS is a tool for fire rescue departments to report and maintain computerized records of fire rescue
incidents and other department activities in a uniform manner.
Under this system, a series of basic phrases with code numbers are used to describe fire rescue
incidents. A data field in the FFIRS, "type of situation found," identifies the incident as an EMS or non-
EMS type of call for each incident. Appendix A provides a codes list for the "type of situation found" as
recorded on the fire rescue incident reports used to identify EMS and non-EMS calls.
Another data field in the FFIRS, "fixed property use," identifies the type of property that fire rescue
departments respond to for each fire rescue incident. The fixed property uses correlate to property uses
determined by the Seminole County Property Appraiser on the ad valorem tax roll. Appendix B provides a
codes list for the "fixed property use" as recorded on the fire rescue incident reports.
GSG analyzed the Fiscal Year 2005-06 (October 1, 2005 to September 30, 2006) fire rescue incident
data from the FFIRS files to evaluate trends and determine if aberrations were present. City fire rescue
incident data for the 2006 Fiscal Year represents 2,427 fire rescue incidents.
Of the 2,427 fire rescue incidents, there were 1,665 incidents classified as EMS type incidents based on
the type of situation found indicated on the incident report. The 1,665 EMS type incidents were not
included in the analysis.
There are certain fire rescue incidents that could not be assigned to a specific property or parcel. These
calls represent non-specific type incidents, which are incidents that either could not be correlated to a
specific parcel or calls that involved auto accidents and other types of incidents along roads and
highways.
Of the 762 remaining fire type incidents, 508 were calls to specific property uses. The remaining 254
incidents were considered non-specific type incidents. Because of the inability to correlate these non-
specific type incidents to specific property categories, the call analysis does not include these 254
incidents.
Because of the urbanized character of the City, the suppression of fires on vacant land and agricultural
property primarily benefits adjacent property by containing the spread of fire rather than preserving the
integrity of the vacant parcel. Thus, incidents to vacant and agricultural property were not included in the
final analysis of the fire call database. The 31 calls to these two property use categories were removed.
Using the fixed property use codes, the remaining 477 fire type incidents corresponding to specific
properties were initially assigned to the following property use categories: residential, commercial,
industrial/warehouse, and institutional. Incidents to government properties, religious buildings,
institutional parcels, and educational properties were aggregated into an "institutional" category and
incidents to hotels or motels were aggregated into the "commercial" category.
Government Services Group, Inc. I 12
Table 8 outlines the property use category assignment of fire type incidents based on the analysis
conducted.
Table 8
Fire Calls by Category (Fiscal Year 2005-06)
Category Number of Percentage
Incidents of Calls
Residential 404 84.7%
Commercial 43 9.0%
Industrial/Warehouse 3 0.6%
Institutional 27 5.7%
Total 477 100%
Source: City of Winter Springs Fire Rescue Department (2007)
PROPERTY DATA
GSG obtained information from the ad valorem tax roll from the Seminole County Property Appraiser's
office to develop the assessment roll.
Each property use within the assessable area on the ad valorem tax roll was assigned to one or more of
the property use categories based on their assignment of use by the Seminole County Property Appraiser
or verification of use obtained through field research. A list of building improvement codes used by the
Seminole County Property Appraiser is provided as Appendix C.
For parcels assigned to the Single Family Residential Property Use Category, GSG utilized the total
number of dwelling units for each category as determined from the building files on the ad valorem tax
roll or through the use of field research.
For parcels within the Non-Residential Property Use Category (commercial, industrial/warehouse, and
institutional), GSG utilized the amount of square footage of the non-residential structures as determined
from the building files on the ad valorem tax roll or through the use of field research. In those cases
where 50% or more of the building use matched the DOR property use classification, the DOR property
use was used for the building use classification. For those cases where less than 50% of the building use
matched the DOR property use classification, the City completed fieldwork to determine the building use.
Government Services Group, Inc. I 13
Computation of Fire Rescue Assessments
ASSESSMENT CLASSIFICATIONS
This section of the Memorandum includes the recommended parcel classifications and preliminary
assessment rates as calculated within this Assessment Memorandum.
The City fire rescue assessment cost calculations provided herein are primarily based on information
supplied by the City. The assessable cost projections developed by GSG are designed to forecast
preliminary assessment rates within each property use category for Fiscal Year 2007-08.
SPECIAL BENEFIT ASSUMPTIONS
The following assumptions support a finding that the fire rescue services, facilities, and programs
provided by the City provide a special benefit to the assessed parcels.
Fire rescue services, facilities, and programs possess a logical relationship to the use and enjoyment
of property by: (i) protecting the value and integrity of improvements and structures through the
availability and provision of comprehensive fire rescue services; (ii) protecting the life and safety of
intended occupants in the use and enjoyment of property; (iii) lowering the cost of fire insurance by
the presence of a professional and comprehensive fire rescue program; and (iv) containing fire
incidents occurring on land with the potential to spread and endanger other property and property
features.
• The availability and provision of comprehensive fire rescue services enhances and strengthens the
relationship of such services to the use and enjoyment of the parcels of property, the market
perception of the area and, ultimately, the property values within the assessable area.
APPORTIONMENT METHODOLOGY
The following section describes the recommended assessment apportionment methodology for fire
rescue services based on: (i) the fire rescue assessable cost calculations; (ii) the ad valorem tax roll
maintained by the property appraiser and the availability of the data residing on the database; and (iii)
the fire rescue incident data.
COST APPORTIONMENT
The Fiscal Year 2007-08 assessable costs calculation was apportioned among property use categories
based upon the historical demand for fire rescue services reflected by the fire incident data for the Fiscal
Year 2006. This apportionment is illustrated in Table 9.
Government Services Group, Inc. I 14
Table 9
Cost Apportionment (FY 2007-OS)
Category Number of
Incidents Percentage Percentage of FY 2007-08
of Calls Assessable Costs
Residential 404 84.7% $3,250,542
Commercial 43 9.0% $345,973
Industrial/Warehouse 3 0.6% $24,138
Institutional 27 5.7% $217,239
Total 477 100% $3,837,892
PARCEL APPORTIONMENT
The share of the assessable costs apportioned to each property use category was further apportioned
among the individual buildings of property within each property use category in the manner described in
Table 10.
Table 10
Parcel Apportionment within Property Use Categories
Category Parcel Apportionment
Residential Dwelling Unit
Non-Residential
-Commercial
Square Footage
-Industrial/Warehouse
-Institutional
Applying the foregoing parcel apportionment methodology, fire rescue assessment rates were computed
for each property use category. The specific methodology, underlying special benefit, and fair
apportionment assumptions are generally described below.
RESIDENTIAL PARCEL APPORTIONMENT ASSUMPTIONS
The following assumptions support findings that the parcel apportionment applied in the Residential
Property Use Category is fair and reasonable. The Residential Property Use Category includes such
properties as single-family dwelling units and multi-family dwelling units.
• Under this apportionment methodology, the size or the value of the residential parcel does not
determine the scope of the required fire rescue services. The potential demand for fire rescue
services is driven by the existence of a dwelling unit and the anticipated average occupant
population.
• Apportioning the assessed costs for fire rescue services attributable to the residential property use
category on a per dwelling unit basis is required to avoid cost inefficiency and unnecessary
administration, and is a fair and reasonable method of parcel apportionment based upon historical
fire call data.
RESIDENTIAL PARCEL APPORTIONMENT CALCULATION
Based upon the historical demand for fire rescue services, the percentages of assessable costs
attributable to residential properties were calculated. The amount of the assessable costs allocable to
residential property was divided by the number of dwelling units in the Residential Property Use Category
to compute the fire assessment to be imposed against each dwelling unit. For each residential parcel,
Government Services Group, Inc. I 15
the actual number of dwelling units located on the parcel will be multiplied by the residential dwelling
unit rate to compute the residential fire rescue assessment amount for the parcel.
Table 11 illustrates the assignment of dwelling units under this apportionment methodology to the
Residential Property Use Category.
Table 11
Parcel Apportionment Residential Property Use Category
Residential Property Use Category Number of Dwelling Units
Residential 12,716
Source: Seminole Co. Property Appraiser, (2007)
NON-RESIDENTIAL PARCEL APPORTIONMENT ASSUMPTIONS
The Non-Residential Property Use Category includes commercial, industrial/warehouse, and institutional
property uses. The capacity to handle fires and other emergencies in the Non-Residential Property Use
Category is governed by the following:
The current pumping capacity is defined as the combined amount of water that all apparatus in the Fire
Rescue Department can pump to a first alarm non-residential fire. As outlined by Table 4, the pumping
capacity of the City's Fire Rescue Department is 4,300 gallons per minute. However, because of the
automatic aid agreement with Seminole County and surrounding Seminole County cities, unlimited
pumping resources from all automatic aid agencies would exist. The available pumping capacity would
be able to provide sufficient fire-flow capacity to provide service coverage in the event of a fire involving
structures for unlimited square feet.2 Therefore, it is reasonable and appropriate based upon the Fire
Rescue Department's automatic aid agreement with surrounding agencies, to determine that sufficient
fire-flow capacity exists to provide unlimited service coverage.
The following assumption supports findings that the parcel apportionment applied in the Non-Residential
Property Use Category is fair and reasonable.
• The separation of the non-residential buildings by actual square footage is fair and reasonable for
the purpose of parcel apportionment because the demand for fire rescue services is determined and
measured by the actual square footage of structures and improvements within benefited parcels.
NON-RESIDENTIAL PARCEL APPORTIONMENT CALCULATION
Based upon the historical demand for fire rescue services, property in the Non-Residential Property Use
Classification will be responsible for funding a percentage of assessable costs. The amount of the
assessable costs allocable to each non-residential parcel will be based upon the aggregate of all non-
residential building square footage situated on the parcel.
The non-residential assessment rate was determined by multiplying the percent of total fire calls
attributable to non-residential property by the total assessable costs. This calculated amount of
assessable costs was then divided by the number of non-residential square feet to obtain an
assessment per square foot.
2 Source: National Fire Protection Association, "NFPA 220 Standards on Types of Building Construction: Fire-Flow Guide."
Government Services Group, Inc. I 16
Table 12 illustrates the assignment of unlimited square footage for parcels under this apportionment
methodology in the Non-Residential Property Use Category.
Table 12
Parcel Apportionment Non-Residential Property Use Category
Non-Residential Property Number of
Use Categories Square Feet
Total Commercial 766,042
Totallndustrial/Warehouse 534,065
Total Institutional 1,297,555
Source: Seminole Co. Property Appraiser, (2007)
COMPUTATION OF FIRE RESCUE ASSESSMENT RATES
Applying the parcel apportionment methodology, fire rescue assessment rates were computed for each
specified property use category. Based on the assessable costs of providing fire rescue services, the
number of fire calls apportioned to specific property categories and the number of billing units within the
specified property categories, Table 13 illustrates the preliminary assessment rates after application of
the assessment methodology based on 100 percent funding of the total assessable costs for Fiscal Year
2007-08. This scenario includes the costs associated with the purchase of a new fire vehicle as well as
the costs related to the preparation and implementation of the fire assessment program, which total
approximately $596,790.
Table 13
Preliminary Fire Rescue Assessment Rates (FY 2007-OS)
Scenario 1(100% Funding Generates $3,837,892 Gross Revenues)
Residential Property Rate Per Dwelling Unit
Use Categories
Residential $256.00
Non-Residential Property Rate Per Square Foot
Use Categories
Commercial $0.46
Industrial/Warehouse $0.05
Institutional $0.17
*Estimated Gross Revenue: $3,837,892; Estimated Exempt Buy-down: $220,051; Estimated Net Revenue: $3,617,841.
Table 14 illustrates an alternative rate scenario for Fiscal Year 2007-08. This scenario excludes the
costs associated with the purchase of a new fire vehicle as well as the costs related to the preparation
and implementation of the fire assessment program, which total approximately $596,790.
Table 14
Alternative Fire Rescue Assessment Rates (FY 2007-OS)
Scenario 2 (100% Funding Generates $3,241,101 Gross Revenues)
Residential Property Rate Per Dwelling Unit
Use Categories
Residential $216.00
Non-Residential Property Rate Per Square Foot
Use Categories
Commercial $0.39
Industrial/Warehouse $0.04
Institutional $0.15
*Estimated Gross Revenue: $3,241,101; Estimated Exempt Buy-down: $194,127; Estimated Net Revenue: $3,046,974.
Government Services Group, Inc. I 17
EXEMPTIONS AND IMPACT OF EXEMPTIONS
Because the fire rescue assessment is being developed to meet the case law standards for a valid
special assessment, any proposed exemptions require special scrutiny. The crafting of an exemption
must be founded upon a legitimate public purpose, and not tramp on state or federal constitutional
concepts of equal protection and constitutional prohibitions against establishment of religion or the use
of the public treasury directly or indirectly to aid religious institutions. Furthermore, to ensure public
acceptance, any exemption must make common sense and be fundamentally fair. Finally, the impact of
any proposed exemption should be evaluated in terms of its magnitude and fiscal consequences on the
City's general funds.
Whenever crafting an exemption, it is important to understand that the fair apportionment element
required by Florida case law prohibits the shifting of the fiscal costs of any special assessment from
exempt landowners to other non-exempt landowners. In other words, the funding for an exemption from
a special assessment must come from a legally available external revenue source, such as the City's
general fund. Funding for fire assessment exemptions cannot come from the proceeds derived directly
from the imposition of special assessments for fire services and facilities. Because any exemption must
be funded by an external funding source, the grant of any exemption will not have any impact upon the
fire assessment to be imposed upon any other non-exempt parcels.
Whether or not the City decides to fund exemptions for fire rescue assessments on property owned by
non-governmental entities would be based upon a determination that such exemptions constituted a
valid public purpose. The importance of special assessments on non-governmental, tax-exempt parcels
has been addressed by the Florida Supreme Court in Sarasota County v. Sarasota Church of Christ. 667
So.2d 180 (Fla. 1995) (In reciting the facts of the case on appeal, the Court stated that the party
challenging the assessment consisted of religious organizations or entities owning developed real
property in Sarasota County [the Churches] that are exempt from ad valorem taxes but not from special
assessments.) The funding of exemptions for non-governmentally owned institutional property wholly
exempt from ad valorem taxes could be based on a finding that such properties provide facilities and
uses to their ownership, occupants or membership, as well as the public in general, that otherwise might
be required to be provided by the City. Such a finding would be the basis for a determination that such
properties served a legitimate public purpose or provided a public benefit that merited the City's funding
of an exemption from the fire rescue assessment.
In identifying an appropriate exemption scheme, the City should be cautious not to confuse the
ownership of a parcel with the parcel's use. For example, a determination to exempt properties used for
institutional purposes would have to be extended to similar institutional property owned by entities
created for profit, as well as institutional property owned by non-profit or governmental entities. However,
if the City wanted to make the policy decision to narrow the exemption to only institutional property
owned by not-for-profit entities, it might consider adding a second test to the exemption which afforded
exemptions to institutional properties which were wholly exempt from ad valorem taxes. Adding the tax-
exemptcriteria further narrows the exemption on awell-tested tax-exempt premise.
Whether the City decides to charge governmental entities or fund exemptions on governmentally owned
property requires somewhat different considerations. First, a forced sale of government property is not
available as an enforcement mechanism. The charge to governmentally owned parcels would be more
akin to a service fee for each government parcel's proportionate benefit from the availability and
provision of fire rescue services by the City. The billing would be direct, received by government buildings
and facilities. Enforcement would be by judicial proceedings to require payment. As to each level of
government, differing concepts of immunity and other statutory provisions or case law decisions may
prevent collection or frustrate special assessment imposition.
Government Services Group, Inc. I 18
State and federal laws contain a patchwork of provisions exempting certain governmental property
owners from the payment of special assessments. For example, section 423.02, Florida Statutes,
exempts certain housing projects from the payment of special assessments. This general law does
provide that a housing authority may agree with a local government to make payments in lieu of taxes,
but past experience is that such an agreement, if in existence at all, under-funds the impact of such
properties on a City's fire assessable cost calculations.
Accordingly, if the City chooses to exempt governmentally-owned property from the fire rescue
assessment and fund such costs from inter-local agreement with the affected government or from the
City's general fund, it is important that the City take steps to set up a reasonable contingency within its
general budget to fund the cost incurred in providing fire rescue services to governmentally-owned
properties.
Tables 15 and 16 summarize the estimated impact for Fiscal Year 2007-08 of exempting institutional,
wholly tax-exempt and governmental property under both budget scenarios.
Table 15
Estimated Impact of Exemptions (FY 2007-OS) (100% Funding) Scenario 1
Financial Classification Amount
Estimated Assessable Costs
Estimated Buy-down for Institutional Tax-Exempt and Government $3,837,892
$220,051
Estimated Revenue Generated $3,617,841
Table 16
Estimated Impact of Exemptions (FY 2007-OS) (100% Funding) Scenario 2
Financial Classification Amount
Estimated Assessable Costs
Estimated Buy-down for Institutional Tax-Exempt and Government $3,241,101
$194,127
Estimated Revenue Generated $3,046,974
POTENTIAL IMPACT OF UNDERCOLLECTIONS
The method of collection preferred by the City is to include the fire assessment on the property tax bill
beginning in November of 2008. For the period prior to the tax bill for Fiscal Year 2008-09, the City may
use a separate bill to collect the fire assessment. Collection rates for assessments included on the tax
bill are typically higher than what the City can expect to experience using a separate bill. Unpaid fire
assessments by separate bill may be included on the Fiscal Year 2008-09 tax bill; however, that money
may not be collected until the following year. Tables 17 and 18 summarize the estimated impact for
uncollected revenues for Fiscal Year 2007-08. Separate bill and tax bill collection methods are
discussed in the Implementation -Phase II Section to follow.
Table 17
Estimated Impact of Uncollected First-year Revenues (FY 2007-OS)
(100% Funding) Scenario 1
Financial Classification Amount
Estimated Net Revenue Generated* $3,617,841
Potential Un-collected Shortfall (25%) $904,460
Estimated First-year Net Revenue Generated $2,713,381
*Net of buy-down for institutional Tax-Exempt and Governmental Tax-Exempt.
Government Services Group, Inc. I 19
Table 18
Estimated Impact of Uncollected First-year Revenues (FY 2007-OS)
(100% Funding) Scenario 2
Financial Classification Amount
Estimated Net Revenue Generated* $3,046,974
Potential Un-collected Shortfall (25%) $761,744
Estimated First-year Net Revenue Generated $2,285,231
*Net of buy-down for institutional Tax-Exempt and Governmental Tax-Exempt.
OUTSTANDING ISSUES
NON-RESIDENTIAL BUILDING USE CLASSIFICATIONS
The non-residential property information obtained from the Seminole County Property Appraiser's office
was incomplete for purposes of developing the fire assessment methodology. The building use
classifications used for ad valorem purposes could not be used to determine each building use for the
fire assessment methodology; therefore, certain assumptions were made for the fire assessment
methodology. In those cases where 50% or more of the building use matched the DOR property use
classification, the DOR property use was used for the building use classification. For those cases where
less than 50% of the building use matched the DOR property use classification, the City completed
fieldwork to determine the building use. As a result of these assumptions, incomplete or incorrect
building use data could consequently affect the estimated assessment rates.
EXEMPTION OF INSTITUTIONAL, TAX-EXEMPT PARCELS (NON-GOVERNMENTAL)
The aggregate cost for the fire rescue services that are available to institutional, wholly tax-exempt
properties was estimated as part of the Institutional Property Use Category based on an analysis of each
parcel's use. The fair apportionment concepts in the methodology provided within this Assessment
Memorandum require an identification of the calls for service to these properties and, therefore, their
respective costs. In the event that a policy decision is made to exempt institutional, tax-exempt property,
the proportional assessed costs allocated to such exemptions must be funded from other legally
available sources because the financial burden of such exemption cannot be apportioned to non-exempt
parcels. With any exemption, care should be taken to craft and ensure anon-discriminatory exemption
class based upon valid public purpose concepts.
EXEMPTION OF GOVERNMENTAL PARCELS
In addition to the institutional, wholly tax-exempt properties, the aggregate cost for fire rescue services
provided to schools and governmental properties (municipalities, county, state, federal and any
sovereign state or nation) was also estimated as part of the Institutional Property Use Category based on
an analysis of each parcel's use. The fair apportionment concepts in the methodology provided within
this Assessment Memorandum require an identification of the calls for service to these properties and,
therefore, their respective costs. In the event that a policy decision is made to exempt governmental
property, the proportional assessed costs allocated to such exemptions must be funded from other
legally available sources because the financial burden of such exemption cannot be apportioned to non-
exempt parcels.
Government Services Group, Inc. I 20
EXEMPTION CALCULATIONS
GSG utilized the most current data to identify institutional, tax-exempt and governmental parcels within
the City in order to calculate the aggregate cost (`buy down') of these parcels. In addition, best efforts
were made by GSG to reconcile any differences necessary to calculate the estimated buy down for these
two exemption categories. Missing or incorrect property data could affect the estimated aggregate costs.
AUTOMATIC AID AGREEMENT
Because the City provides aid to and receives automatic aid from Seminole County and other
neighboring Seminole County cities without clearly delineating those call differences, GSG made its best
effort to remove any duplicate calls from the FFIRS call data.
ADMINISTRATIVE FACTOR CALCULATION
The administrative factor calculation was based on information provided by the City for anticipated
staffing levels. Any changes to those projections would result in a revised administrative factor which
could lower the amount of assessable costs to be collected.
Government Services Group, Inc. I 21
mplementation -Phase
Separate Bill (Fiscal Year 2007-08)
The following section describes all of the steps required to implement and collect the fire rescue
assessment on a separate bill for Fiscal Year 2007-08 and transition to the ad valorem tax bill in Fiscal
Year 2008-09 and thereafter. Following this section is a critical events schedule identifying specific
dates for all significant remaining events for the City to comply with those expected to be prescribed by
the City's proposed home rule ordinance authorizing the imposition of the annual fire rescue
assessments.
Assuming the City decides to proceed, a draft home rule ordinance will be provided that will outline the
procedural steps and notifications required to impose a recurring annual fire rescue assessment using a
separate bill or the tax bill collection method.
To use the tax bill collection process, a local government must follow the strict procedures provided in
section 197.3632, Florida Statutes (Uniform Method). A local government must initiate the process
almost a year before it intends to begin using the Uniform Method to collect the assessments. The
process begins with the passage of a resolution of intent prior to January 1 or, if the property appraiser,
tax collector, and local government agree, March 1. The adoption of a resolution of intent does not
obligate the local government to use the method or to impose a special assessment, but it is a
prerequisite to using the Uniform Method.
The local government must publish notice of its intent to consider a resolution to use the Uniform
Method weekly for four consecutive weeks prior to a public hearing on the matter. If the resolution is
adopted, the governing board must send a copy of it to the property appraiser, the tax collector, and the
Florida Department of Revenue by January 10 or, if the property appraiser, tax collector, and local
government agree, March 10. The City must comply with this requirement by adopting a resolution of
intent and timely notifying the Seminole County Property Appraiser, the Seminole County Tax Collector
and the Florida Department of Revenue. The City will complete this requirement by adopting a resolution
of intent prior to January 1, 2008.
Pursuant to the Home Rule Ordinance, an initial assessment resolution to be adopted by the City will be
required. Such initial assessment resolution should, among other things, briefly describe the fire rescue
assessment program, the method of apportionment, set a public hearing date for final consideration,
and direct and authorize the mailed and published notifications to those property owners included on an
initial assessment roll.
Upon adoption of the initial assessment resolution, the City will have made the tentative decision to
move forward with the imposition of special assessments to fund the fire rescue assessable cost
calculations. After adopting the necessary implementing documentation, the local government must
develop a computerized, non-ad valorem assessment roll that contains the basis and rate of the
assessment and electronically applies it to each building subject to the assessment. The non-ad valorem
assessment roll must utilize the parcel identification number and property use code classifications
maintained by the property appraiser and be compatible with the ad valorem tax roll.
The ordinance requires that the fire rescue service assessment roll must be adopted at a public hearing.
At least 20 days prior to the public hearing, the City must publish notice of the hearing in a newspaper of
general circulation within the government's boundaries and by individual first class United States mail to
the owners of property subject to the assessment.
Government Services Group, Inc. I 22
At the public hearing, the City will adopt a final assessment resolution, which, among other things, will
confirm the initial assessment resolution, articulate the rate of assessments, approve the assessment
roll, and direct and authorize the method of collection.
Once the final assessment resolution is adopted, the City will send separate bills to all affected property
owners and provide a time period for payment.
Tax Bill Fiscal Year 2008-09 and Thereafter
To transition from using a separate bill to collect the fire rescue assessment to the tax bill collection
method, the City will be required to follow the statutory deadlines provided in section 197.3632, Florida
Statutes.
In the first six months of 2008, the City will need to update the Fiscal Year 2007-08 fire rescue
assessment program for Fiscal Year 2008-09. This will not require that a complete new study be
performed, but both the assessment revenue requirements (budget) and the ad valorem tax roll data will
need to be updated. In addition, any unpaid or delinquent amounts should be identified by parcel
number, as these amounts may be included in the Fiscal Year 2008-09 assessment amount.
Under section 197.3632, Florida Statutes, property appraisers must annually provide certain information
to local governments by June 1 to assist the local government in the preparation of special assessment
rolls to be collected under the Uniform Method.
Pursuant to the Home Rule Ordinance, the City will be required to adopt a preliminary assessment
resolution for Fiscal Year 2008-09. The preliminary assessment resolution will mirror the initial
assessment resolution from Fiscal Year 2007-08 and should, among other things, briefly describe the
fire rescue assessment program, the method of apportionment, set a public hearing date for final
consideration, and direct and authorize the mailed and published notifications to those property owners
included on an initial assessment roll.
Statutory requirements to use the tax bill collection method provide that a service assessment roll must
be adopted at a public hearing between January 1 and September 15 so the tax collector can merge it
with the ad valorem tax roll and mail a single bill for the combined collection of assessments and ad
valorem taxes. At least 20 days prior to the public hearing, a local government must publish notice of the
hearing in a newspaper of general circulation within the government's boundaries and by individual first
class United States mail to the owners of property subject to the assessment. The mailed notice can
either be a separate notice much like the notice for Fiscal Year 2007-08 or the City may have the option
to use the Truth-In-Millage (TRIM) notice to notify property owners of their respective fire rescue
assessment amount. The use of TRIM is dependent upon the agreement of the property appraiser.
Should the City obtain the permission of the Seminole County Property Appraiser, notification of the
assessment amounts for Fiscal Year 2008-09 may be accomplished using the TRIM notice. If the City
expects to employ the use of the TRIM notice, it is imperative to begin coordinating with the property
appraiser early in the calendar year if it expects to use the TRIM notice.
After the scheduled public hearing, the City will adopt a final assessment resolution, which, among other
things, will confirm the initial assessment resolution, articulate the rate of assessments, approve the
assessment roll, and direct and authorize the method of collection.
Once the final assessment resolution is adopted and the roll certified on September 15 to the Seminole
County Tax Collector to be collected along with ad valorem taxes, any minor modifications, corrections or
errors must be made in accordance with the procedure applicable to the correction of errors on the tax
roll, upon written direction from the City to the Seminole County Tax Collector.
Collection of the special assessments and ad valorem taxes begins in November. Failure to pay the
assessments and taxes result in the issuance of a tax certificate and may result in the sale of a tax deed.
Government Services Group, Inc. I 23
IMPLEMENTATION SCHEDULE
Outlined in Table 19 is a critical events schedule identifying specific dates for all significant remaining
events for the City to implement the fire assessment program and collect the assessments using a
separate bill for Fiscal Year 2007-08.
Table 19
Critical Events Schedule
Event Date
Adopt Resolution of Intent December 10, 2007
City has first reading of Ordinance January 14, 2008
City Advertises Ordinance By January 18, 2008
City adopts Ordinance (2nd reading) January 28, 2008
City adopts Initial Assessment Resolution January 28, 2008
City Publishes Notice of Public Hearing to Adopt Final Assessment Resolution By February 4, 2008
Mail First Class Notice/Separate Tax Bill to Affected Parcel Owners By February 4, 2008
Public Hearing to Adopt Final Assessment Resolution February 25, 2008
Assessment Due April 30, 2008
Government Services Group, Inc. I 24
Appendix A
SITUATION FOUND CODES & DESCRIPTIONS
Code Description Type
100 Fire, Other Non-EMS
111 Building Fire Non-EMS
113 Cooking fire, confined to a container Non-EMS
116 Fuel burner/boiler malfunction, fire confined Non-EMS
130 Mobile property (vehicle) fire, other Non-EMS
131 Passenger vehicle fire Non-EMS
132 Road freight or transport vehicle fire Non-EMS
140 Natural vegetation fire Non-EMS
141 Forest, woods or wildland fire Non-EMS
142 Brush, or brush and grass mixture fire Non-EMS
143 Grass fire Non-EMS
150 Outside rubbish fire, other Non-EMS
151 Outside rubbish, trash or waste fire Non-EMS
154 Dumpster or other outside trash receptacle fire Non-EMS
161 Outside storage fire Non-EMS
162 Outside equipment fire Non-EMS
223 Air or gas rupture of pressure or process vessel Non-EMS
210 Overpressure rupture from steam, other Non-EMS
300 Rescue, EMS call, other EMS
311 Medical assist, assist EMS crew EMS
321 EMS call, excluding vehicle accident with injury EMS
322 Vehicle accident with injuries EMS
323 Motor vehicle/pedestrian accident (MV Ped) EMS
324 Motor Vehicle Accident, No Injuries EMS
331 Lock-in (if lock out, use 511) Non-EMS
350 Extrication, rescue, other Non-EMS
400 Hazardous condition, other Non-EMS
410 Flammable gas or liquid condition, other Non-EMS
411 Gasoline or other flammable liquid spill Non-EMS
412 Gas leak Non-EMS
413 Oil or other combustible liquid spill Non-EMS
422 Chemical spill or leak Non-EMS
424 Carbon monoxide incident Non-EMS
440 Electrical wiring equipment problem, other Non-EMS
444 Power line down Non-EMS
445 Arcing, shorted electrical equipment Non-EMS
463 Vehicle accident, general cleanup Non-EMS
480 Attempted burning, illegal action, other Non-EMS
500 Service call, other Non-EMS
510 Person in distress, other Non-EMS
511 Lock-out Non-EMS
Government Services Group, Inc. ~ A-1
Code Description Type
520 Water problem, other Non-EMS
522 Water or steam leak Non-EMS
531 Smoke or odor removal Non-EMS
550 Public service assistance, other Non-EMS
551 Assist police or other governmental agency Non-EMS
552 Police matter Non-EMS
553 Public service Non-EMS
554 Assist invalid Non-EMS
561 Unauthorized burning Non-EMS
600 Good intent call, other Non-EMS
611 Dispatched & canceled en route Non-EMS
622 No incidentfound upon arrival Non-EMS
631 Authorized controlled burning Non-EMS
650 Steam, other gas mistaken for smoke, other Non-EMS
651 Smoke scare, odor of smoke Non-EMS
652 Steam, vapor, fog or dust thought to be smoke Non-EMS
653 Barbecue, tar kettle Non-EMS
671 Hazmat release investigation w/no hazmat Non-EMS
700 False alarm or false call, other Non-EMS
710 Malicious, mischievous false call, other Non-EMS
721 Bomb scare - no bomb Non-EMS
730 System malfunction Non-EMS
731 Sprinkler activation due to malfunction Non-EMS
732 Extinguishing system activation due to malfunction Non-EMS
733 Smoke detector activation due to malfunction Non-EMS
735 Alarm system sounded due to malfunction Non-EMS
740 Unintentional transmission of alarm, other Non-EMS
741 Sprinkler activation, no fire -unintentional Non-EMS
743 Smoke detector activation, no fire -unintentional Non-EMS
744 Detector activation, no fire -unintentional Non-EMS
745 Alarm system sounded, no fire -unintentional Non-EMS
814 Lightening strike (no fire) Non-EMS
900 Special type of incident, other, Dumpster fire Non-EMS
Government Services Group, Inc. ~ A-2
Appendix B
FIXED PROPERTY USE CODES & DESCRIPTIONS
Fixed Property Use Description Category Assigned
000 FIXED PROP USE UNDETERMINED NON-SPECIFIC
100 UNKNOWN OTHER NON-SPECIFIC
110 FIXED USE RECREATION, OTHER COMMERCIAL
116 SWIMMING FACILITY COMMERCIAL
120 VARIABLE USE AMUSEMENT/RECREATION COMMERCIAL
123 ARENA/STADIUM COMMERCIAL
124 PLAYGROUND COMMERCIAL
130 PLACES OF WORSHIP,CHURCH,FUNERAL PARLOR INSTITUTIONAL
131 CHURCH/CHAPEL INSTITUTIONAL
140 CLUBS, OTHER COMMERCIAL
142 CLUB HOUSE COMMERCIAL
150 PUBLIC, GOVT, OTHER INSTITUTIONAL
161 RESTAURANT COMMERCIAL
213 ELEMENTARY SCHOOL INSTITUTIONAL
215 HIGH SCHOOL/JR HIGH/MIDDLE SCHOOL INSTITUTIONAL
254 DAY CARE-IN COMMERCIAL PROPERTY COMMERCIAL
300 HEALTHCARE/DETENTION OTHER INSTITUTIONAL
322 ALCOHOL/SUBSTANCE ABUSE RECOVERY CENTER INSTITUTIONAL
342 DOCTOR/DENTIST/SURGEONS OFFICE COMMERCIAL
363 REFORMATORY, JUVENILE DETENTION CENTER INSTITUTIONAL
365 POLICE STATION INSTITUTIONAL
400 RESIDENTIAL OTHER RESIDENTIAL
419 ONE-AND TWO-FAMILY DWELLING RESIDENTIAL
429 MULTI-FAMILY DWELLINGS RESIDENTIAL
439 ROOMING, BOARDING, RESIDENTIAL HOTELS RESIDENTIAL
459 RESIDENTIAL BOARD AND CARE INSTITUTIONAL
500 MERCANTILE PROPERTIES OTHER COMMERCIAL
511 CONVENIENCE STORE COMMERCIAL
519 FOOD, BEVERAGE SALES, GROCERY STORE COMMERCIAL
549 SPECIALTY SHOPS COMMERCIAL
557 BARBER, BEAUTY SHOP, PERSONAL SERVICES COMMERCIAL
569 PROFESSIONAL SUPPLIES COMMERCIAL
571 SERVICE STATION COMMERCIAL
579 MOTOR VEHICLE, BOAT SALES/SERVICE/REPAIRS COMMERCIAL
580 GENERAL ITEM STORES, OTHER COMMERCIAL
Government Services Group, Inc. I B-1
581 DEPARTMENT STORE COMMERCIAL
592 BANK W/FIRST STORY BANKING FACILITY COMMERCIAL
596 POST OFFICE OR MAILING FORMS INSTITUTIONAL
599 BUSINESS OFFICES COMMERCIAL
700 MANUFACTURING PROPERTY, PROCESSING INDUSTRIAL/WAREHOUSE
807 OUTSIDE MATERIAL STORAGE AREA INDUSTRIAL/WAREHOUSE
808 SHED NON-SPECIFIC
880 VEHICLE STORAGE; OTHER INDUSTRIAL/WAREHOUSE
882 GENERALVEHICLE PARKING GARAGE INDUSTRIAL/WAREHOUSE
888 FIRE STATIONS INSTITUTIONAL
900 OUTSIDE, SPECIAL PROPERTIES; OTHER NON-SPECIFIC
926 OUTBUILDING, EXCLUDING GARAGE NON-SPECIFIC
931 OPEN LAND, FIELD VACANT
936 VACANT LOT VACANT
938 GRADED AND CARED FOR PLOTS OF LAND AGRICULTURAL
960 STREET, OTHER NON-SPECIFIC
961 DIVIDED HIGHWAY, HIGHWAY NON-SPECIFIC
962 PAVED PUBLIC STREET, RESIDENTIAL NON-SPECIFIC
963 PAVED PRIVATE STREET, COMMERCIAL NON-SPECIFIC
965 UNCOVERED PARKING AREA NON-SPECIFIC
981 CONSTRUCTION SITE NON-SPECIFIC
983 PIPELINE, POWER LINE RIGHT OF WAY NON-SPECIFIC
NNN NONE NON-SPECIFIC
UUU UNDETERMINED NON-SPECIFIC
Government Services Group, Inc. I B-2
Appendix C
SEMINOLE COUNTY PROPERTY APPRAISER
BUILDING IMPROVEMENT CODES AND USE DESCRIPTIONS
Code Description Category
01 SINGLE FAMILY RESIDENTIAL
02 MULTI FAMILY < 10 UNITS RESIDENTIAL
03 BARNS/SHEDS NOT USED /FIELDWORK
04 CONDOS RESIDENTIAL
0600 MULTI FAMILY LESS THAN 10 RESIDENTIAL
0900 MULTI FAMILY 10 OR MORE RESIDENTIAL
1100 STORES -RETAIL COMMERCIAL
1302 DISCOUNT STORE COMMERCIAL
1400 SUPERMARKET COMMERCIAL
1600 SHOPPING CENTER -LOCAL COMMERCIAL
1700 OFFICE -ONE STORY COMMERCIAL
1800 OFFICE -MULTI STORY COMMERCIAL
1900 PROFESSIONAL BUILDINGS COMMERCIAL
2100 RESTAURANTS COMMERCIAL
2200 FAST FOOD COMMERCIAL
2300 FINANCIAL INSTITUTIONS COMMERCIAL
2500 SERVICE SHOP COMMERCIAL
2600 SERVICE STATION COMMERCIAL
2700 AUTO/MARINA/BUS TERMINAL/SHOWROOM COMMERCIAL
2800 PARKING GARAGE/OPF COMMERCIAL
3400 BOWLING ALLEYS/SKATING RINKS COMMERCIAL
3800 CLUBHOUSE COMMERCIAL
4100 LIGHT MFG. PRE-ENG. BUILDING INDUSTRIAL/WAREHOUSE
4800 DISTRIBUTION WAREHOUSE INDUSTRIAL/WAREHOUSE
4900 STORAGE WAREHOUSE INDUSTRIAL/WAREHOUSE
7100 CHURCHES INSTITUTIONAL
7200 COLLEGES/SCHOOLS PRIVATE INSTITUTIONAL
7201 DAY CARE COMMERCIAL
7600 MORTUARY INSTITUTIONAL
7700 CLUBS/LODGES/HALLS INSTITUTIONAL
8200 FOREST -PARKS INSTITUTIONAL
8300 SCHOOLS PUBLIC INSTITUTIONAL
8600 COUNTY BUILDINGS INSTITUTIONAL
8800 FEDERAL BUILDINGS INSTITUTIONAL
8900 CITY BUILDINGS INSTITUTIONAL
8901 CITY BUILDINGS/CONVERTED RESIDENTIAL INSTITUTIONAL
9100 PUBLIC SERVICE OFFICE INSTITUTIONAL
Government Services Group, Inc. ~ C-1
Date: January 7, 2008
This was provided to the City Commission at the
January 7, 2008 City Commission Special
Meeting during Regular Agenda Item "600".
G3G
CITY OF WINTER SPRINGS
FIRE DEPARTMENT
ASSESSMENT PROGRAM
WORKSHOP
January 7, 2008
Presented by:
Government Services Group, Inc.
1500 Mahan Drive, Suite 250
Tallahassee, Florida 32308
(850) 681-3717
GSG
Topics of Discussion
• Special Assessments -Case Law Criteria
• Data Components
• Apportionment Methodology
• Remaining Issues
• Policy Direction
• Schedule
2
~~
Case Law Requirements
• Special Benefit to Property
and
• Fair and Reasonable Apportionment
GSG
3
G3G
Examples of Special Benefit
• Fire Protection
• Street Improvements
• Parking Facilities
• Downtown Redevelopment
• Solid Waste
• Sewer Improvements
• Stormwater
4
G3G
No Special Benefit
Case Law:
• Public Hospitals
• Public Health Units
• Emergency Medical Services
Not Litigated Yet:
• Law Enforcement
• Pa rks a nd Recreation
5
GSG
I Fair and Reasonable
Apportionment
• Logically and factually driven method must be
developed to spread the costs a mong the
benefited properties.
• Does method of apportionment make sense in
~ terms of w hat is being provid ed ?
• Legislative determination receives j ud icia
i deference.
6
~~
G3G
Data Components of the
Apportionment Methodology
• Service Delivery
• Fire Department Budget
• Call/Incident Data
• Ad Valorem Tax Roll
7
GSG
Service Delivery
• Current fire department service levels
- Fire rescue services (ALS certified)
• Total number of combat personnel
• Types of apparatus and fire flow capacity
s
GSG
Proforma Budget Summary
FY 07-08
Assessable
Budget FY 08-09
Assessable
Budget FY 09-10
Assessable
Budget FY 10-11
Assessable
Budget
Personnel Expenditures
Operating Expenditures
Capital Outlay Expenditures $3,087,555
$191,848
$ 305,669 $3,385,106
$197,603
$ 20,026 $3,703,484
$207,660
$20,627 $3,962,729
$239,418
$21,245
Total Expenditures $3,585,072 $3,602,735 $3,931,771 $4,223,393
Revenue $(57,744) $(59,477) $(61,262) $(63,100)
Total Revenue $(57,744) $(59,477) $(61,262) $(63,100)
Collection Costs (Tax Collector)
Statutory Discount @ 5%
Notice Costs & Study Costs
Total Miscellaneous Expenditures $17,637
$176,367
$116,560
$310,564 $70,866
$177,163
$17,780
$265,809 $77,411
$193,526
$270,937 $83,206
$208,015
$291,221
Total Assessable Funding
Requirement $3,837,892 $3,809,067 $4,141,447 $4,451,514
9
• Cost A G S G
pportionment:
IBased On Historical Demand
For Fire Services
^ Residential - 404
^ Commercial - 43
^ Industrial/Warehouse - 3
ZS~-F . ~
10
~~
GSG
Cost Apportionment
~ Category Number of
Incidents Percentage
of Calls Percentage of FY
2007-08
Assessable Costs
Residential 404 84.7% $3,250,542
Commercial 43 9.0% $345,973
Industrial/Warehouse 3 0.6% $24,138
Institutional 27 5.7% $217,239
Total 477 100% $3,837,892
11
~~
Parcel Apportionment
G3G
Category Parcel Apportionment
Residential Category
Residential Dwelling Unit
Non-Residential Categories
Commercial Square Foot
I n d ustria I/Warehouse
Institutional
12
G3G
Rate Scenarios
Scenario 1: FY 2007-08 Budget $256
• Plus Fire Truck (portion $286,226)
• PI us Statutory Discount ($176,367)
• Plus Tax Collector Commission ($17,637)
• Plus Study Implementation costs ($116,560)
• Total $3,837,892
Scenario 2: FY 2007-08 Budget $247
• Plus Fire Truck (portion $286,226)
• PI us Statutory Discount ($176,367)
• No Tax Collector Commission
• No Study Implementation costs
• Total $3,703,695
13
G3G
Rate Scenarios (con't)
Scenario 3: FY 2007-08 Budget $236
• No Fire Truck
• PI us Statutory Discount ($162,056)
• Plus Tax Collector Commission ($17,637)
• Plus Study Implementation costs ($116,560)
• Total $3,535,923
Scenario 4: FY 2007-08 Budget $235
• Plus Fire Truck (portion $286,226)
• No Statutory Discount
• No Tax Collector Commission
• No Study Implementation costs
• Total $3,527,328
14
G3G
Rate Scenarios (con't)
Scenario 5: FY 2007-08 Budget $227
• No Fire Truck
• PI us Statutory Discount ($162,056)
• No Tax Collector Commission
• No Study Implementation costs
• Total $3,403,157
Scenario 6: FY 2007-08 Budget $216
• No Fire Truck
• No Statutory Discount
• No Tax Collector Commission
• No Study Implementation costs
• Total $3,241,101
15
~~
G3G
Preliminary Fire Rescue
Assessment Rates (FY 2007-08)
Scenario 1
(100°/a Funding Generates $3,837,892 Gross Revenues)
Residential Property Rate Per Dwelling Unit
Use Categories
Residential $256.00
Non-Residential Property Rate Per Square Foot
Use Categories
Commercial $0.46
Industrial/Warehouse
I nstitutiona I
$0.05
$0.17
16
~~
G3G
Alternative Fire Rescue
Assessment
Scenario 2
(100% Funding Generates $3,703,695 Gross Revenues)
Industrial/Warehouse $0.05
Institutional $0.17
17
Residential Property Rate Per Dwelling Unit
Use Categories
Residential $247.00
Non-Residential Property Rate Per Square Foot
Use Categories
~ Commercial $0.44
~~
G3G
Alternative Fire Rescue
Assessment
Scenario 3
(100% Funding Generates $3,535,923 Gross Revenues)
Industrial/Warehouse $0.05
Institutional $0.16
18
Residential Property Rate Per Dwelling Unit
Use Categories
Residential $236.00
Non-Residential Property Rate Per Square Foot
Use Categories
Commercial $0.42
~~
G3G
Alternative Fire Rescue
Assessment
Scenario 4
(100% Funding Generates $3,527,328 Gross Revenues)
Industrial/Warehouse $0.05
Institutional $0.16
19
Residential Property Rate Per Dwelling Unit
Use Categories
Residential $235.00
Non-Residential Property Rate Per Square Foot
Use Categories
Commercial $0.42
~~
GSG
Alternative Fire Rescue
Industrial/Warehouse $0.05
Institutional $0.15
20
Assessment
Scenario 5
(100% Funding Generates $3,403,157 Gross Revenues)
Residential Property Rate Per Dwelling Unit
Use Categories
Residential $227.00
Non-Residential Property Rate Per Square Foot
Use Categories
Commercial $0.41
~~
GSG
Alternative Fire Rescue
Assessment
Scenario 6
(100% Funding Generates $3,241,101 Gross Revenues)
Industrial/Warehouse $0.04
Institutional $0.15
21
Residential Property Rate Per Dwelling Unit
Use Categories
Residential $216.00
Non-Residential Property Rate Per Square Foot
Use Categories
Commercial $0.39
~~
Remaining Issues
1. Estimated Collections & Exemptions
• Exemption of institutional, tax-exempt
(non governmental) parcels
• Exemption of govern menta I property
3. Separate Bill Process
4. FY 2008-09 Process on Tax Bi I I
GS
22
G
GSG
I Estimated Collections
Scenario 1 S256 Rate
Financial Classification Amount
Estimated Assessable Costs $3,837,892
Estimated Buy-down for Institutional Tax-Exempt and Government $220,051
Estimated Revenue Generated $3,617,841
Financial Classification Amount
Estimated Un-collected Shortfall (25%) ($904,460)
Estimated First Year Revenue Generated (Sep Bill) $2,713,381
23
GSG
I Estimated Collections
Scenario 2 5247 Rate
Financial Classification Amount
Estimated Assessable Costs $3,703,695
Estimated Buy-down for Institutional Tax-Exempt and Government $220,024
Estimated Revenue Generated $3,483,671
Financial Classification Amount
Estimated Un-collected Shortfall (25%) ($870,918)
Estimated First Year Revenue Generated (Sep Bill) $2,612,753
24
GSG
I Estimated Collections
Scenario 3 5236 Rate
Financial Classification Amount
Estimated Assessable Costs $3,535,923
Estimated Buy-down for Institutional Tax-Exempt and Government $207,097
Estimated Revenue Generated $3,328,826
Financial Classification Amount
Estimated Un-collected Shortfall (25%) ($832,207)
Estimated First Year Revenue Generated (Sep Bill) $2,496,620
25
GSG
I Estimated Collections
Scenario 4 $235 Rate
Financial Classification Amount
Estimated Assessable Costs $3,527,328
Estimated Buy-down for Institutional Tax-Exempt and Government $207,094
Estimated Revenue Generated $3,320,234
Financial Classification Amount
Estimated Un-collected Shortfall (25%) ($830,059)
Estimated First Year Revenue Generated (Sep Bill) $2,490,176
26
GSG
I Estimated Collections
Scenario 5 S227 Rate
Financial Classification Amount
Estimated Assessable Costs $3,403,157
Estimated Buy-down for Institutional Tax-Exempt and Government $194,175
Estimated Revenue Generated $3,208,982
Financial Classification Amount
Estimated Un-collected Shortfall (25%) ($802,246)
Estimated First Year Revenue Generated (Sep Bill) $2,406,737
27
~_
Estimated Collections
Scenario 6 $216 Rate
Financial Classification Amount
Estimated Assessable Costs $3,241,101
Estimated Buy-down for Institutional Tax-Exempt and Government $194,127
Estimated Revenue Generated $3,046,974
Financial Classification Amount
Estimated Un-collected Shortfall (25%) ($761,744)
Estimated First Year Revenue Generated (Sep Bill) $2,285,231
28
~~
GSG
Implementation Schedule
Event Dates
GSG Provides Draft Report To City December 3, 2007
City Comments To GSG Re: Draft Assessment Report December 7, 2007
City Adopts Resolution of Intent December 10, 2007
GSG Conducts City Commission Workshop Re: Final Assessment Report January 7, 2008
City Adopts Ordinance January 28, 2008
GSG Mails Notices/City Publishes February 4, 2008
Public Hearin~/Final Resolution Adoption February 25, 2008
GSG Sends Separate Bills March 4, 2008
Payment Deadline April 30, 2008
Notice To Proceed -Fiscal Year 2008-09 May 2008
29
G3G
Policy Direction
• Separate bill & tax bill
• Rate scenarios
• Exemption policy
• Schedule
• Other Issues
30