HomeMy WebLinkAbout2013 04 08 Informational 101 Tuscawilla Lighting and Beautification DAC and Oak Forest Wall and Beautification DAC Annual Reports COMMISSION AGENDA
Informational X
Consent
ITEM 101 public Hearings
g
Regular
April 08, 2013 KS RS
Regular Meeting City Manager Department
REQUEST:
The Community Development Department, Urban Beautification Division, is requesting
that the City Commission review the FY 2012/13 Annual Reports for the Tuscawilla
Lighting and Beautification District(TLBD) and the Oak Forest Wall and Beautification
District (OFWBD).
SYNOPSIS:
Staff is providing the City Commission with annual management reports for the TLBD and
OFWBD Special Assessment Areas for FY 2012/13. The reports analyze the composition
of the assessment areas, their assessment levy, and any delinquencies or concerns for each
area. As an attachment, the complete FY 2012/13 Assessment Rolls detailed by parcel
number for both assessment areas and their respective phases are included for review.
CONSIDERATIONS:
TLBD
The assessment of each parcel of property within the District is based upon the number of
residential units present, which is measured in Equivalent Residential Units ("ERU's"). The
ERU's assigned to each property are multiplied by the annual rate assigned for the Phase I,
Phase II, and Maintenance components of the District.
FY 2012/13 Special Assessments
. Tuscawilla Phase I (211 Fund) - 4,202 parcels were levied for a total of$172,602.00.
After taking into account a 4% Statutory Discount, $165,698 in assessment revenues
were anticipated from an assessment rate of$43/ERU.
Informational 101 PAGE 1 OF 3-April 08, 2013
• Tuscawilla Phase II (213 Fund) - 2,620 parcels were levied for a total of$42,279.51.
After taking into account a 4% Statutory Discount, $40,588 in assessment
revenues were anticipated from an assessment rate of$17/ERU.
• Tuscawilla Maintenance (184 Fund) - 4,509 parcels were levied for a total of
$515,880.00. After taking into account a 4% Statutory Discount,
$495,000 in assessment revenues were anticipated from an assessment rate of
$120/ERU. This fund continues to meet its operating budget through assessment
collections and budgeted reductions in fund balance. Staff will continue to monitor
and work aggressively to contain operating costs.
OFWBD
The assessment of each parcel of property within the District is based upon the parcel's
proximity to the Wall measured in Benefit Units ("BU's"). The benefit units assigned to
each property are multiplied by the annual rate assigned for the capital and maintenance
components of the assessments.
FY 2012/13 Special Assessments
• Oak Forest Debt Service (214 Fund) - 821 parcels were levied for a total of
$61,092.00. After taking into account a 4% Statutory Discount, $58,400 in
assessment revenues were anticipated from an assessment rate of$72/BU.
• Oak Forest Maintenance (191 Fund) - 936 parcels were levied for a total of
$55,144.65. After taking into account a 4% Statutory Discount, $52,940 in
assessment revenues were anticipated from an assessment rate of$57/BU.
FISCAL IMPACT:
Staff is reporting that the financial condition of both the TLBD and OFWBD Special
Assessment Areas is very good. The assessment revenues will continue to be monitored
related to the minor elevations in collection delinquencies.
With respect to the TLBD Maintenance (184 Fund) Special Assessment, there are
approximately 100 parcels that should be included in the program beginning with the
November 2013 Tax Bill. Staff will be bringing these to the City Commission for approval
at a public hearing in August 2013. The additional parcels are expected to generate about
$11,000 in additional revenue for the 184 Fund - Maintenance, thereby decreasing
the amount of fund balance reduction as mentioned in the "Considerations" section of this
agenda item.
With respect to debt service for the Special Assessment Areas, TLBD Phase II (213 Fund)
and OFWBD (214 Fund) are both on track to be retired earlier than originally expected,
with the final debt payments due in FY 2017. Elimination of the debt in these funds may
afford an opportunity for the City to reduce special assessment costs or allow for the
residents to propose additional enhancements in their communities.
COMMUNICATION EFFORTS:
This Agenda Item has been electronically forwarded to the Mayor and City Commission,
City Manager, City Attorney/Staff, and is available on the City's Website, LaserFiche, and
the City's Server. Additionally, portions of this Agenda Item are typed verbatim on the
Informational 101 PAGE 2 OF 3-April 08, 2013
respective Meeting Agenda which has also been electronically forwarded to the individuals
noted above, and which is also available on the City's Website, LaserFiche, and the City's
Server; has been sent to applicable City Staff, Media/Press Representatives who have
requested Agendas/Agenda Item information, Homeowner's Associations/Representatives
on file with the City, and all individuals who have requested such information. This
information has also been posted outside City Hall, posted inside City Hall with additional
copies available for the General Public, and posted at five (5) different locations around the
City. Furthermore, this information is also available to any individual requestors. City Staff
is always willing to discuss this Agenda Item or any Agenda Item with any interested
individuals.
RECOMMENDATION:
Staff requests the City Commission receive and review the information provided in this
Agenda Item.
ATTACHMENTS:
A) 2012/13 Annual Reports - TLBD and OFWBD (as provided by NBS)
Informational 101 PAGE 3 OF 3-April 08, 2013
Attachment 'A' (� N BS`
helping communities
Fund tomorrow
2012/13 Annual Report
Tuscawilla Lighting and Beautification District
City of Winter Springs
March 2013
Main Office Regional Office
32605 Temecula Parkway, Suite 100 870 Market Street, Suite 1223
Temecula, CA 92592 San Francisco, CA 94102
Toll free: 800.676.7516 Toll free: 800.434.8349
TABLE OF CONTENTS
DISTRICT ANALYSIS
APPENDICES
RESOLUTION NO. 2012-24
ASSESSMENT SUMMARY
FISCAL YEAR 2012/13 ASSESSMENT ROLL
DISTRICT ANALYSIS
DISTRICT
In August of 1999, the City Commission of the City of Winter Springs (the "City") created and imposed special
assessments to finance certain improvements and services which benefit the properties within the Tuscawilla
Assessment Area, also known as the Tuscawilla Lighting and Beautification District (the "District"). The District
has three components of the assessment: Tuscawilla Capital (Phase I) Assessment Area ("Phase I"), the
Tuscawilla Capital (Phase 11) Assessment Area ("Phase 11"), and a Maintenance assessment for both Phase I and
Phase 11.
Improvements and services within Phase I of the District include the construction and maintenance of wing walls,
median improvements, street lights, and street monuments. Improvements and services within Phase II of the
District include the removal of existing street signage and street lights and the installation of new, decorative street
signage and lamp posts along the collector roads in the District.
The construction of the Phase I and Phase II improvements were financed by issuing bonds. The annual
assessments provide the necessary funding to pay both the Phase I and Phase 11 annual debt service payments
and to provide the necessary ongoing maintenance. The Phase I Bonds are scheduled to mature with the October
1, 2029 debt service payment and the Phase II Bonds are scheduled to mature with the July 1, 2017 debt service
payment.
LEVY
The assessment of each parcel of property within the District is based upon the number of residential units
present, which is measured in Equivalent Residential Units ("ERU's"). The ERU's assigned to each property are
multiplied by the annual rate assigned for the Phase 1, Phase 11, and Maintenance components of the District.
For the Fiscal Year 2012/13 Tuscawilla Phase I assessment, 4,202 parcels were levied for a total of$172,602.00,
which is consistent with the prior year levy amount.
For the Fiscal Year 2012/13 Tuscawilla Phase 11 assessment, 2,620 parcels were levied for a total of$42,279.51,
which is consistent with the prior year levy amount.
For the Fiscal Year 2012/13 Tuscawilla Maintenance assessment, 4,509 parcels were levied for a total of
$515,880.00, which is consistent with the prior year levy amount.
DELINQUENCIES/SPECIAL ISSUES
As of March 31, 2012, the Fiscal Year 2011/12 delinquency rate for the Tuscawilla Phase I assessment was
2.38% which equaled $4,114.24 of outstanding delinquent installments. As of March 31, 2012, the Fiscal Year
2011/12 delinquency rate for the Tuscawilla Phase 11 assessment was 2.98% which equaled $1,261.06 of
outstanding delinquent installments. As of March 31, 2012, the Fiscal Year 2011/12 delinquency rate for the
Tuscawilla maintenance assessment was 2.37% which equaled $12,249.60 of outstanding delinquent
installments. NBS will continue to review and monitor the District's delinquencies periodically throughout the year.
Each year, property owners are allowed to make capital assessment prepayments until the end of July. As of July
31, 2012, there were no capital assessment prepayments received by the City for this past fiscal year for the
District.
NBS
Brian Brown, Senior Consultant
Dave Ketcham, Client Services Director
Tuscawilla Lighting and Beautification District Annual Report—City of Winter Springs
Prepared by NBS—Fiscal Year 2012/13
APPENDICES
RESOLUTION NO. 2012-24
ASSESSMENT SUMMARY
FISCAL YEAR 2012/13 ASSESSMENT ROLL
Tuscawilla Lighting and Beautification District Annual Report—City of Winter Springs
Prepared by NBS—Fiscal Year 2012/13
CITY OF WINTER SPR NGS,FLORIDA
RESOLUTION NUMBER 2012-24
A RESOULiTION OF THE CITY COMMISSION OF
I'HE CITY OF W1tiTER. SPRINGS, FLORIDA,
APPROVING ASSESSMENT ROLLS FOR
VARIOUS ASSESSMENT AR: AS ESTARLTSTMD
PURSUANT TO ORDINANCF NO. 99,704;
ESTA-BLISHING THE LIEN ASSOCIATED
THEREINITH; DIRECTING THAT l HE
ASSESSMENT ROLLS DE CERTIFIED TO THE
SEMINOLE COUNTY TAX C:OLX.ECTOR.;
PROVIDU�G FOR THE P FPFAL OF PRIOR
INCONS19ITNT RESOI UTIONS; PROVIDING
FOR Sl VERABILITY; AND PROV IDLNG AN
EFFECTIVE DATE.
W t ERE^ the City Commission (the "Commission") of the City of
Winter Springs, Florida, (macte-d Ordirrmce No. 98-704 on July 27, 1998. (the
"Ordinance"), to provide for the crcation of assessment areas and authorize the
imposition of special to fund the construction. and maintmance of
local mipro,vements to serve the property located therein; and
VV=1 RE AS, pursuant to the C rdinaixce, the Commission. created and
imposed special a.sscssments within the Tuscawilla Improvement Area On .August
23, 1999, the `.I'uscawilla Service Area on August 23, 1999, the Oak Forest:
.Assessment Area on May 1.0, 2044 and the Tuscawilla.(Phase TI) Assessment Area
on November 14, 2005; and
WHEREAS, pursuant to the provisions of the, Ordivaucc, the Commission
is required to adapt an "Annual Assessment Resolution" durir-1g Its budget process
for each fiscal year to approve the assessment roll for such fiscal year; and
WHERE^ the Commission deems that this Resolution is in the }pest
interests of the public health, safety and welfare of the citizens of the City of
Winter Springs, Florida.
NOW, THEREFORE, BED IT RESOLVED BY TTW CTTY
COI'kII`USSION OF THE CITY OF WINTER. SPRENGS, FLORrDA, AS
FOLLOWS:
SECTION I.. RECITALS. The above recitals are deemed true. and
correct and axe hereby made a spccif c part of this resolution.
City of Wirfcr Springs
Resol,rtior.hsimber 2012-24
xagoIof3
SECTION 2. AUTHORITY. This Restaltttion is adopted pursuant
to the Ordinance, Chapter 166, Florida Stawte.s, and. other applicable provisions of
law.
SECTION 3. DEFINITIONS. All capitalzzcd te-ums ika this
Resolutlion shall have the mea.ni:zgs dcfinW- in t_ac Ordinince and the
implementing resolutions adopted pursuant thereto.
SECTION 4. APPROVAL Or ASSESSMENT ROLLS. The
assessr-nent rolls on file with.the City Clerk for the Tuscawilla.Impz-overn.ezrt Area,
the Tu sca.willa Service 1�rea, the Oak Forest Assessment Axea and the Tuscawilla
(Phase IT) Assessment Area are hereby approved. Pm-suant to Section 197.3632,
Florida Statutes, each assessment roll shall be certifed to the Seminole Coanty
Tax Collw.tox prior.- to September i 5, 2012, along with any nccessary changes
subsequent to the date hereof perrmtted under Sections 3.12 and 4.12 of the
Ordinance and the Uniform A.ssessmcat Collection A ct_
SECTION S. ASSESSMENT LIENS. Special assessments
imposed within the assessment areas listed. on the rolls described in Section 4
heroof shall constitute a lien aga;.r)st assessed property equal in rank and dignity
witlL the liens of all state, county, district or municipal taxes and other non-ad
valorem assessments. Except as othexwisu provided by law, such lien. shall. be
superior in dignity to all other liens, titles and clak L-, utrtil 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, of this
Resolution and shall attach to the property included on Lhe assessment roll as of
January 1; 2012, the lien date for ad valorem takes.
SECTION 6. CONFT,fCTS. x.11 prior resolutions or parts of
resolutions ill conflict ber-ewith are hereby repealed to the extent of such conflict.
SECTION 7. SEV:t RABI1_LITV. if any clause, section, other part
or application of this Resolution is held by any court of competent jurisdiction to
be unconstitutional or invalid, in part or application, it shall not affect the validity
of the remaining portions or applications of'this Resolution.
City of Winter Sprin&s
(Resolution lvua ber 2412-24
Pa;e 2 of 3
SECTION S. EFFECTIVE DATE. Phis Resclution shall take
effect irnrueciateIy upon its passage:and adoption.
RESOLVED BY the City Camrrrission of the City of Wintc,: Springs,
Florida, in a regulu mcciizig assvznbled.this 13th clay of Augur t, 2012,
CITY OF W>CrTER SPRINGS,
FLORED
(S.B L) By: --� ---------------
es Lacey, aya
'k
i
t3v:
enzv-Luaces, City Clerk
APPROVED A S TO LFGAL FORM A]"M
SUFFICIEZh CY FOR TIM CITY OF
)NTNTER P GS ONLY:
Y.
A-uthony A. Gazgazzesc, City Attorney
City of Wintc�'Spy ngs
Reso€�rtio��i�nxher 2[11.7-��
Pages 3 of 3
Winter Springs — Tuscawilla Improvement and Service Assessments
Assessment Summary: 2012 — 2013
$43.00/ERU Phase 1 Improvement Rate, $17.00 1ERU Phase II Improvement Rate &$120.00/ERU
Maintenance Rate
Improvement Assessment Phase 1
Total ERU's .........................................................4,014.00
Parcel Count ............................................................4,202
Total Annual Assessment ..................................$172,602.00
Improvement Assessment Phase 2
Total ERU's .........................................................2,487.03
Parcel Count ............................................................2,620
Total Annual Assessment ....................................$42,279.51
Maintenance Assessment
Total ERU's .........................................................4,299.00
Parcel Count.............................................................4,509
Total Maintenance Assessment............................$515,880.00
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helping communities
Fund tomorrow
2012/13 Annual Report
Oak Forest Wall and Beautification District
City of Winter Springs
March 2013
Main Office Regional Office
32605 Temecula Parkway, Suite 100 870 Market Street, Suite 1223
Temecula, CA 92592 San Francisco, CA 94102
Toll free: 800.676.7516 Toll free: 800.434.8349
TABLE OF CONTENTS
DISTRICT ANALYSIS
APPENDICES
RESOLUTION NO. 2012-24
ASSESSMENT SUMMARY
FISCAL YEAR 2012/13 ASSESSMENT ROLL
DISTRICT ANALYSIS
DISTRICT
In May of 2000, the City Commission of the City of Winter Springs (the "City") created and imposed special
assessments within the Oak Forest Assessment Area, also known as the Oak Forest Wall and Beautification
District (the "District"). The District was created to finance certain improvements and services which benefit
properties within the boundaries of the District.
Improvements and services within the District include the construction and maintenance of a privacy wall to
service the District. The project of constructing the privacy wall has been referred to as the Oak Forest
Subdivision Wall (the "Wall"). The annual assessments provide the necessary funding to pay the annual debt
service payments and to provide the ongoing maintenance of the Wall, which includes, but is not limited to,
cleaning and repairing.
The District financed the Wall by issuing a note. On June 14, 2010, the City approved the refinancing of the Oak
Forest Capital Improvement Revenue Note, Series 2004-A. The City authorized an internal loan from the City's
General Fund in the amount of$318,464.34 to refinance this note. The internal loan is scheduled to mature with
the final debt service payment due on June 30, 2017.
LEVY
The assessment of each parcel of property within the District is based upon the parcel's proximity to the Wall
measured in benefit units. The benefit units assigned to each property are multiplied by the annual rate assigned
for the capital and maintenance components of the assessments.
For the Fiscal Year 2012/13 Oak Forest capital improvement assessment, 821 parcels were levied for a total of
$61,092.00, which is consistent with the prior year levy amount.
For the Fiscal Year 2012/13 Oak Forest maintenance assessment, 936 parcels were levied for a total of
$55,144.65, which is consistent with the prior year levy amount.
DELINQUENCIES/SPECIAL ISSUES
As of March 31, 2012, the Fiscal Year 2011/12 delinquency rate for the Oak Forest capital assessment was
2.39%, which equaled $1,469.60 of outstanding delinquent installments. As of March 31, 2012, the Fiscal Year
2011/12 delinquency rate for the Oak Forest maintenance assessment was 2.31% which equaled $1,271.10 of
outstanding delinquent installments. NBS will continue to review and monitor the District's delinquencies
periodically throughout the year.
Each year, property owners are allowed to make capital assessment prepayments until the middle of July. As of
July 31, 2012, there were no capital assessment prepayments received by the City for the past fiscal year for the
District.
NBS
Brian Brown, Senior Consultant
Dave Ketcham, Client Services Director
Oak Forest Wall and Beautification District Annual Report—City of Winter Springs
Prepared by NBS—Fiscal Year 2012/13
APPENDICES
RESOLUTION NO. 2012-24
ASSESSMENT SUMMARY
FISCAL YEAR 2012/13 ASSESSMENT ROLL
Oak Forest Wall and Beautification District Annual Report—City of Winter Springs
Prepared by NBS—Fiscal Year 2012/13
CITY OF WINTER SPR NGS,FLORIDA
RESOLUTION NUMBER 2012-24
A RESOULiTION OF THE CITY COMMISSION OF
I'HE CITY OF W1tiTER. SPRINGS, FLORIDA,
APPROVING ASSESSMENT ROLLS FOR
VARIOUS ASSESSMENT AR: AS ESTARLTSTMD
PURSUANT TO ORDINANCF NO. 99,704;
ESTA-BLISHING THE LIEN ASSOCIATED
THEREINITH; DIRECTING THAT l HE
ASSESSMENT ROLLS DE CERTIFIED TO THE
SEMINOLE COUNTY TAX C:OLX.ECTOR.;
PROVIDU�G FOR THE P FPFAL OF PRIOR
INCONS19ITNT RESOI UTIONS; PROVIDING
FOR Sl VERABILITY; AND PROV IDLNG AN
EFFECTIVE DATE.
W t ERE^ the City Commission (the "Commission") of the City of
Winter Springs, Florida, (macte-d Ordirrmce No. 98-704 on July 27, 1998. (the
"Ordinance"), to provide for the crcation of assessment areas and authorize the
imposition of special to fund the construction. and maintmance of
local mipro,vements to serve the property located therein; and
VV=1 RE AS, pursuant to the C rdinaixce, the Commission. created and
imposed special a.sscssments within the Tuscawilla Improvement Area On .August
23, 1999, the `.I'uscawilla Service Area on August 23, 1999, the Oak Forest:
.Assessment Area on May 1.0, 2044 and the Tuscawilla.(Phase TI) Assessment Area
on November 14, 2005; and
WHEREAS, pursuant to the provisions of the, Ordivaucc, the Commission
is required to adapt an "Annual Assessment Resolution" durir-1g Its budget process
for each fiscal year to approve the assessment roll for such fiscal year; and
WHERE^ the Commission deems that this Resolution is in the }pest
interests of the public health, safety and welfare of the citizens of the City of
Winter Springs, Florida.
NOW, THEREFORE, BED IT RESOLVED BY TTW CTTY
COI'kII`USSION OF THE CITY OF WINTER. SPRENGS, FLORrDA, AS
FOLLOWS:
SECTION I.. RECITALS. The above recitals are deemed true. and
correct and axe hereby made a spccif c part of this resolution.
City of Wirfcr Springs
Resol,rtior.hsimber 2012-24
xagoIof3
SECTION 2. AUTHORITY. This Restaltttion is adopted pursuant
to the Ordinance, Chapter 166, Florida Stawte.s, and. other applicable provisions of
law.
SECTION 3. DEFINITIONS. All capitalzzcd te-ums ika this
Resolutlion shall have the mea.ni:zgs dcfinW- in t_ac Ordinince and the
implementing resolutions adopted pursuant thereto.
SECTION 4. APPROVAL Or ASSESSMENT ROLLS. The
assessr-nent rolls on file with.the City Clerk for the Tuscawilla.Impz-overn.ezrt Area,
the Tu sca.willa Service 1�rea, the Oak Forest Assessment Axea and the Tuscawilla
(Phase IT) Assessment Area are hereby approved. Pm-suant to Section 197.3632,
Florida Statutes, each assessment roll shall be certifed to the Seminole Coanty
Tax Collw.tox prior.- to September i 5, 2012, along with any nccessary changes
subsequent to the date hereof perrmtted under Sections 3.12 and 4.12 of the
Ordinance and the Uniform A.ssessmcat Collection A ct_
SECTION S. ASSESSMENT LIENS. Special assessments
imposed within the assessment areas listed. on the rolls described in Section 4
heroof shall constitute a lien aga;.r)st assessed property equal in rank and dignity
witlL the liens of all state, county, district or municipal taxes and other non-ad
valorem assessments. Except as othexwisu provided by law, such lien. shall. be
superior in dignity to all other liens, titles and clak L-, utrtil 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, of this
Resolution and shall attach to the property included on Lhe assessment roll as of
January 1; 2012, the lien date for ad valorem takes.
SECTION 6. CONFT,fCTS. x.11 prior resolutions or parts of
resolutions ill conflict ber-ewith are hereby repealed to the extent of such conflict.
SECTION 7. SEV:t RABI1_LITV. if any clause, section, other part
or application of this Resolution is held by any court of competent jurisdiction to
be unconstitutional or invalid, in part or application, it shall not affect the validity
of the remaining portions or applications of'this Resolution.
City of Winter Sprin&s
(Resolution lvua ber 2412-24
Pa;e 2 of 3
SECTION S. EFFECTIVE DATE. Phis Resclution shall take
effect irnrueciateIy upon its passage:and adoption.
RESOLVED BY the City Camrrrission of the City of Wintc,: Springs,
Florida, in a regulu mcciizig assvznbled.this 13th clay of Augur t, 2012,
CITY OF W>CrTER SPRINGS,
FLORED
(S.B L) By: --� ---------------
es Lacey, aya
'k
i
t3v:
enzv-Luaces, City Clerk
APPROVED A S TO LFGAL FORM A]"M
SUFFICIEZh CY FOR TIM CITY OF
)NTNTER P GS ONLY:
Y.
A-uthony A. Gazgazzesc, City Attorney
City of Wintc�'Spy ngs
Reso€�rtio��i�nxher 2[11.7-��
Pages 3 of 3
Winter Springs — Oak Forest Improvement and Service Assessments
Assessment Summary: 2012 — 2013
$72.00/BU Improvement Rate &$57.00/BU Maintenance Rate
Improvement Assessment
Total BU's .....................................................................848.50
ParcelCount ....................................................................821
Total Annual Assessment .........................................$61,092.00
Maintenance Assessment
Total BU's ....................................................................967.45
ParcelCount ....................................................................936
Total Maintenance Assessment .................................$55,144.65
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