HomeMy WebLinkAboutR-2017-084 Fire Preliminary Assessment RESOLUTION NO. 2017-084
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF DANIA
BEACH, FLORIDA, RELATING TO THE IMPOSITION OF FIRE RESCUE
ASSESSMENTS AND THE PROVISION OF FIRE SERVICES,
FACILITIES AND PROGRAMS WITHIN THE CITY OF DANIA BEACH,
FLORIDA; SUPERSEDING AND SUPPLANTING PRIOR RESOLUTIONS
RELATING TO FIRE RESCUE ASSESSMENTS INCLUDING
RESOLUTION NOS. 1996-063, 1996-072 AND ALL SUBSEQUENT
RELATED RESOLUTIONS; PROVIDING AUTHORITY; PROVIDING
PURPOSE, EFFECT AND DEFINITIONS; PROVIDING FOR PROVISION
AND FUNDING OF FIRE SERVICES; PROVIDING FOR IMPOSITION
AND COLLECTION OF SUCH ASSESSMENTS; PROVIDING
LEGISLATIVE DETERMINATIONS OF SPECIAL BENEFIT AND FAIR
APPORTIONMENT; PROVIDING UPDATED ASSESSMENT
METHODOLOGY AND CALCULATIONS; ESTABLISHING
PRELIMINARY NOT-TO-EXCEED ASSESSMENT RATES FOR FIRE
ASSESSMENTS TO PROVIDE FOR THE PROVISION OF FIRE
SERVICES, FACILITIES AND PROGRAMS FOR THE FISCAL YEAR
BEGINNING OCTOBER 1, 2017; DIRECTING THE PREPARATION OF A
PRELIMINARY ASSESSMENT ROLL; AUTHORIZING A PUBLIC
HEARING AND DIRECTING THE PROVISION OF MAILED AND
PUBLISHED NOTICE OF SUCH HEARING; PROVIDING FOR
CONFLICTS; PROVIDING FOR SEVERABILITY; FURTHER,
PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, in July of 1996, the City of Dania Beach (City) implemented a Fire
Rescue Assessment to provide a portion of the funding for the City's fire rescue services
and facilities with the adoption of Ordinance No. 10-96 (subsequently codified as Article
VIII of the City of Dania Beach Code of Ordinances), and imposed fire rescue assessments
for Fiscal Year 1997-1998 with the adoption of the Initial Rate Resolution, Resolution No.
63-96 (also referred to as Resolution No. 1996-063) and the Final Rate Resolution,
Resolution No. 72-96 (also referred to as Resolution No. 1996-72); and
WHEREAS, pursuant to Ordinance No. 10-96 (Ordinance), the reimposition of fire
rescue assessments for any Fiscal Year after the year of initial levy (Fiscal Year 1996-1997)
requires certain processes and procedures; and
WHEREAS, annually a Preliminary Rate Resolution describing the method of
assessing fire rescue costs against Assessed Property located within the City, directing the
preparation of an Assessment Roll, authorizing a public hearing and directing the provision
of notice of such hearing and an Annual or Final Rate Resolution adopting the final
assessment rate and directing billing and collection of such rates are required by the
Ordinance for the reimposition of the fire rescue assessments; and
WHEREAS, the City has in each year subsequent to 1996 adopted Preliminary and
Final/Annual Rate Resolutions in accordance with the requirements of the Ordinance,
including Resolution Nos. 1997-106, 1997-110, 1997-130, 1998-97, 1998-113, 1998-136,
1999-130, 1999-164, 2000-109, 2000-126, 2001-133, 2001-160, 2002-117, 2002-145,
2003-173-, 2003-212, 2004-115, 2004-125, 2004-145, 2005-108, 2005-144, 2006-128,
2006-154, 2007-133, 2007-161, 2008-123, 2008-166, 2009-141, 2009-169, 2010-116,
2010-157, 2011-073, 2011-101, 2012-089, 2012-124, 2013-081, 2013-108, 2014-052,
2014-082, 2015-079, 2015-100, 2016-090, and 2016-120, to adopt and impose the Fire
Rescue Assessments; and
WHEREAS, to facilitate the understanding of the public and simplify the
administration of the Fire Rescue Assessments, the resolutions adopted for Fiscal Year
2017-2018 (this Preliminary Resolution and a subsequent Annual Resolution) will
supersede and supplant all prior resolutions to provide updated, consolidated resolutions
for the adoption and implementation of the Fire Rescue Assessments, without however
affecting the validity or effectiveness of any prior resolutions for purposes of the Fire
Rescue Assessments adopted and imposed by such prior resolutions; and
WHEREAS, the City has engaged a rate consulting firm to analyze and reasonably
adjust the City's assessment rates and cost allocations based on more recent emergency response
call data and updated budget and cost information; and
WHEREAS, the City Commission of the City of Dania Beach, Florida, deems it to be in
the best interest of the citizens and residents of the City of Dania Beach to adopt this Preliminary
Rate Resolution;
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE
CITY OF DANIA BEACH, FLORIDA:
Section 1. Authority. That this Resolution is adopted pursuant to the provisions of the Fire
Rescue Assessment Ordinance (Ordinance No. 10-96, subsequently codified as Chapter 23, Article
VIII of the City of Dania Beach Code of Ordinances); the Initial Assessment Resolution(Resolution
No. 63-96, also referred to as Resolution No. 1996-63);the Final Assessment Resolution(Resolution
No. 72-96, also referred to as Resolution No. 1996-72); and all subsequent Fire Assessment
Resolutions; and Florida Statutes Chapter 170 and Sections 166.021 and 166.041, and other
applicable provisions of law.
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Section 2. Purpose, Effect and Definitions. That this Resolution constitutes the
Preliminary Rate Resolution as defined in the Ordinance which initiates the annual process for
updating the Assessment Roll and directs the reimposition of Fire Rescue Assessments for the
Fiscal Year beginning October 1, 2017. This Resolution supplants and supersedes all prior
resolutions, including Resolution Nos. 1996-63, 1996-72, 1997-106, 1997-110, 1997-130,
1998-97, 1998-113, 1998-136, 1999-130, 1999-164, 2000-109, 2000-126, 2001-133, 2001-
160, 2002-117, 2002-145, 2003-173-, 2003-212, 2004-115, 2004-125, 2004-145, 2005-108,
2005-144, 2006-128, 2006-154, 2007-133, 2007-161, 2008-123, 2008-166, 2009-141,
2009-169, 2010-116, 2010-157, 2011-073, 2011-101, 2012-089, 2012-124, 2013-081,
2013-108, 2014-052, 2014-082, 2015-079, 2015-100, 2016-090, and 2016-120, to provide
an updated, consolidated resolution for the adoption and implementation of the Fire Rescue
Assessments, without however affecting the validity of any prior resolutions for purposes
of previously adopted and imposed Fire Rescue Assessments.
All capitalized words and terms not otherwise defined in this Resolution shall have the
meanings set forth in the Ordinance. Unless the context indicates otherwise, words using the
singular number include the plural number, and vice versa:
(a) Assessed Property shall mean, as defined in the Ordinance, all parcels of land in the
City included on the assessment roll that receive a special benefit from the delivery of
the fire rescue services, programs or facilities identified in the initial assessment resolution or a
subsequent preliminary rate resolution. Only parcels of land within the boundaries of the City
may be Assessed Property.
(b) Building Area means the adjusted area of a Building expressed in square feet and
reflected on the Tax Roll or, in the event such information is not reflected or determined not to
be accurately reflected on the Tax Roll,that area as may be determined by the City.
(c) Cost Apportionment means the apportionment of Fire Assessed Costs among all
properties within the geographic boundaries of the City according to the Fire Class Codes
maintained by the Broward County Property Appraiser (BCPA) and the Demand Percentages
established in the Methodology Report.
(d) Demand Percentage means the percentage of demand for fire services, facilities, or
programs attributable to each Fire Class Code category determined by analyzing the historical
demand for fire services as reflected in the Fire Rescue Incident Reports in the State Database,
and under the methodology described in the Methodology Report.
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(e) Dwelling Unit means (1) a Building, or portion of a building, available to be used for
residential purposes, consisting of one or more rooms arranged, designed, used, or intended to be
used as living quarters for one family, or (2) the use of land in which lots or spaces are offered
for rent or lease for the placement of mobile homes, travel trailers, or the like for residential
purposes, but excluding lands classified as a Recreational Vehicle Park.
(f) Emergency Medical Services or EMS means those services recorded in Incident
Reports that assign a type of situation found code that begins with the numeral 3. The type of
situation found codes are presented in Appendix B to the Methodology Report showing all
excluded call codes, including EMS calls.
(g) Emergency Medical Services Cost means the amount, other than first response
medical rescue services, as determined by the City Commission that is associated with
Emergency Medical Services.
(h) Exempt Property means any Government Property or any property that is tax
exempt due to ownership or use by a religious or not-for-profit entity. Pursuant to Florida
Statutes, Section 170.01(4), effective as of November 1, 2017, no Fire Rescue Assessment will
be imposed on property classified as agricultural lands under F.S. Sec. 193.461 except where
such assessment is imposed on a dwelling unit or nonresidential farm building with a value over
$10,000 located on such property.
(i) Fire Assessed Cost means the amount determined by the City Commission to be
assessed in any Fiscal Year to fund any or all portions of the costs of the provision of fire
services, facilities, or programs, whether such services are provided by the City or by another
public or private entity under agreement with the City, which provide a special benefit to
Assessed Property and shall include, but not be limited to, the following components: (A) the
cost of physical construction, reconstruction or completion of any required facility or
improvement; (B) the costs incurred in any required acquisition or purchase; (C) the cost of all
labor, materials, machinery, and equipment; (D) the cost of fuel, parts, supplies, maintenance,
repairs, and utilities; (E) the cost of computer services, data processing, and communications; (F)
the cost of all lands and interest in them, including leases, property rights, easements, and
franchises of any nature whatsoever; (G) the cost of any indemnity or surety bonds and
premiums for insurance; (H) the cost of salaries, volunteer pay, Workers' Compensation
insurance, or other employment benefits; (I) the cost of uniforms, training, travel, and per diem;
(J) the cost of construction plans and specifications, surveys and estimates of costs; (K) the cost
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of engineering, financial, legal, and other professional services; (L) the costs of compliance with
any contracts or agreements entered into by the City to provide fire services; (M) all costs
associated with the structure, implementation, collection, and enforcement of the Fire Rescue
Assessments, including any service charges of the Tax Collector or Property Appraiser, and
amounts necessary to off-set discounts received for early payment of Fire Rescue Assessments,
pursuant to the Uniform Assessment Collection Act or for early payment of Fire Rescue
Assessments; (N) all other costs and expenses necessary or incidental to the acquisition,
provision, or construction of fire rescue services, facilities, or programs, and such other expenses
as may be necessary or incidental to any related financing authorized by the City Commission by
subsequent resolution; (0) a reasonable amount for contingency and anticipated delinquencies
and uncollectible Fire Rescue Assessments; and (P) reimbursement to the City or any other
person for any moneys advanced for any costs incurred by the City or such person, in connection
with any of the foregoing components of Fire Assessed Cost. Any references in the Ordinance to
Fire Rescue Assessed Costs are deemed to refer to Fire Assessed Costs as described in this
Resolution.
0) Fire Basis means the applicable billing units assigned to each Assessed Parcel (i.e.,
dwelling units for residential, square footage for nonresidential such as commercial, and acreage
for vacant properties) as identified on the tax roll by the Broward County Property Appraiser
(BCPA).
(k) Fire Class Code means the codes assigned to improved properties by the Broward
County Property Appraiser (BCPA) based on the use and classification of property on the tax
roll. The Fire Class Codes used in the Methodology Report include: R — Residential; C —
Commercial, X— Government; S — Special/Mixed-Use; V, A or L —Vacant; I— Institutional; W
—Warehouse/Industrial; and Y—Miscellaneous.
(1) Fire Incident Reports mean those Incident Reports that do not record Emergency
Medical Services.
(m) Fire Rescue Assessment means a special assessment lawfully imposed by the
City against Assessed Property within the City to fund all or any portion of the cost of the
provision of fire services, facilities or programs providing a special benefit to Assessed Property
within the City. The Fire Rescue Assessment does not include costs of nor fund any emergency
medical services. The Fire Rescue Assessment is a non-ad valorem assessment within the
meaning and intent of the Uniform Assessment Collection Act.
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(n) Methodology Report or Report means the applicable report detailing the
identification of Fire Assessed Costs, the allocation of such costs to each Fire Class Code, and
the methodology for calculating and imposing the Fire Rescue Assessments. The City of Dania
Beach, Florida Fire Services Assessment Methodology Report prepared by Munilytics, Inc.,
dated June, 2017, attached and incorporated within as Exhibit A, is the Report used to determine
the Fire Rescue Assessments for the fiscal year beginning October 1, 2017. Any modifications
to the budget, Fire Assessed Costs or other data related to the Fire Assessment Rates as presented
in the Report may be documented by an Addendum to the Report and such Addendum may be
included in Exhibit A and become part of the Report.
(o) Mixed-Use Property means an Assessed Property that contains Buildings with Fire
Class Codes in more than one category. The Fire Rescue Assessment imposed on Mixed-Use
Property shall be the sum of the Fire Rescue Assessment calculated for each Building.
(p) National Fire Rescue Incident Reports or NFIRS mean a guide of how incident
reports relate to Fire Class Codes and other related information.
(q) Preliminary Fire Rescue Assessment Rate Schedule means that rate schedule
presented in this Resolution based on the Methodology Report, and any Addenda to that Report
if applicable. Such Preliminary Rate Schedule shall be used in the mailed and published notices
of the Public Hearing regarding the proposed Fire Rescue Assessments.
(r) Recreational Vehicle Park means (1) a place set aside and offered by a person for
either direct or indirect remuneration of the owner, lessor, or operator of such place, for the parking,
accommodation, or rental of five or more recreational vehicles or tents; and (2) licensed by the
Department of Health of the State of Florida, or its successor in function as a Recreational Vehicle
Park under Chapter 513,Florida Statutes, as amended from time to time.
Section 3. Provision and Funding of Fire Services. That upon the imposition of Fire
Rescue Assessments for fire services, facilities, or programs against Assessed Property located
within the City, the City shall provide fire services to such Assessed Property. A portion of the
cost to provide such fire services, facilities, or programs shall be funded from proceeds of the
Fire Rescue Assessments. The remaining costs required to provide fire services, facilities, or
programs shall be funded by lawfully available City revenues other than Fire Rescue Assessment
proceeds. No EMS costs shall be funded by Fire Rescue Assessment proceeds.
It is ascertained, determined, and declared by this Resolution that each parcel of Assessed
Property located within the City will be benefited by the City's provision of fire services, facilities,or
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programs in an amount not less than the Fire Rescue Assessment imposed against such parcel,
computed in the manner as set forth in this Preliminary Rate Resolution.
Section 4. Imposition and Computation of Fire Rescue Assessments. That Fire
Rescue Assessments shall be imposed against all Assessed Property based on the Fire
Assessment rates calculated in the Methodology Report, as may be modified by any Addenda to
such Report, using the Fire Class Codes and Fire Basis data maintained by the BCPA for each
Assessed Parcel. Fire Rescue Assessments shall be computed in the manner set forth in this
Preliminary Rate Resolution and in the Methodology Report, which is incorporated into this
Resolution. It is determined and declared that the Fire Rescue Assessments for Fiscal Year
2017-18 proposed in this Resolution, as may be adopted by a Final or Annual Resolution, shall
be collected under the Uniform Assessment Collection Act.
Section 5. Legislative Determinations of Special Benefit and Fair Apportionment.
That it is ascertained, determined, and declared that the Fire Assessed Cost provides a special
benefit to the Assessed Property, based upon the following legislative determinations:
General
(a) Upon the adoption of this Preliminary Rate Resolution, and determining the Fire
Assessed Costs and identifying the Assessed Property to be included in the Assessment Roll, the
legislative determinations of special benefit ascertained, determined, and declared in Section 1.04 of
the Ordinance are ratified and confirmed to the extent authorized by law.
(b) The authority of local governments to adopt and impose special assessments for fire
services and to develop fair and reasonable assessment apportionment methodologies was reaffirmed
and upheld by the Florida Supreme Court in Morris v. Town of Cape Coral, 163 So.3d 1174 (Fla.
2015).
(c) It is fair and reasonable to use the Fire Class Codes and the Fire Basis data as
maintained by the Broward County Property Appraiser (BCPA) for the Cost Apportionment and
the Demand Percentage. The BCPA data and classifications are the most comprehensive,
accurate, and reliable information readily available to determine the Fire Class Code and Fire
Basis units (i.e., Dwelling Units and Building Area) for improved property within the City. The
Tax Roll database with such Fire Class Codes and Fire Basis data is maintained by the Property
Appraiser and is consistent with parcel designations on the Tax Roll, which compatibility
permits the development of an Assessment Roll in conformity with the requirements of the
Uniform Method of Collection.
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(d) The data available in the Tax Roll is useful and accurate to determine
the Fire Rescue Assessment for Assessed Property since the Tax Roll represents records maintained
by the Property Appraiser with the most information relative to property use and classification,
presence of improvements such as dwelling units,and Building Area regardless of Fire Class Code.
Cost Apportionment
(e) It is fair and reasonable and consistent with the decision from the Florida
Supreme Court in the case of SMM Properties, Inc. v. City of North Lauderdale, Florida 825
So.2d 343 (Fla. 2002) to exclude from the Fire Assessed Cost amounts determined to constitute
the emergency medical services costs.
(f) Apportioning the Fire Assessed Cost among the Fire Class Code categories of
property based upon historical demand for fire rescue services, but not Emergency Medical
Services, is fair and reasonable and proportional to the special benefit received.
(g) The Fire Rescue Incident Reports are the most reliable data available to determine
the potential demand for fire rescue services by properties in each Fire Class Code category and to
determine the benefit to each Fire Class Code resulting from the availability of fire services to
protect and serve Assessed Property. There exist sufficient Fire Rescue Incident Reports
documenting the historical demand for fire rescue services from Assessed Property within the Fire
Class Code categories. The Demand Percentage determined for each Fire Class Code category by an
examination of such Fire Rescue Incident Reports is consistent with the experience of the City.
Therefore, the use of Demand Percentages determined by an examination of Fire Rescue Incident
Reports as presented in the Methodology Report is a fair and reasonable method to apportion the
Fire Assessed Costs among the Fire Class Code categories.
(h) The level of services required to meet anticipated demand for fire services and the
corresponding annual fire rescue budget required to fund fire services provided to non-specific
incidents would be required notwithstanding the occurrence of any incidents from such non-
specific incidents. Therefore, it is fair and reasonable to omit from the Demand Percentage
calculation the Fire Rescue Incident Reports documenting fire rescue services provided to non-
specific properties and other incidents that do not clearly benefit Assessed Property.
Residential Parcel Apportionment
(i) The size or the value of the Residential Property does not determine the scope of
the required fire response. The potential demand for fire services is driven by the existence of a
Dwelling Unit and the anticipated average occupant population.
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0) Apportioning the Fire Assessed Costs for fire services attributable to Residential
Property on a per Dwelling Unit basis is needed to avoid cost inefficiency and unnecessary
administration and is a fair and reasonable method of Parcel Apportionment based upon historical
call data as analyzed in the Methodology Report.
Non-Residential Parcel Apportionment
(k) The risk of loss and the demand for fire service availability is substantially the same
for Buildings below a certain minimum size. Because the value and anticipated occupancy of non-
residential Buildings below a certain minimum size is less, it is fair, reasonable and equitable to
provide a lesser assessment burden on improved property containing such Buildings by the creation
of specific Building Area classification ranges for such parcels.
(1) The separation of improved Non-Residential Property into Building Area
classification ranges is fair and reasonable for the purposes of Parcel Apportionment because: (1)the
absence of a need for precise square footage data within the ad valorem tax records maintained by the
Property Appraiser undermines the use of actual Building Area within each improved parcel as a
basis for Parcel Apportionment; (2) the administrative expense and complexity created by an on-site
inspection to determine the actual Building Area within each improved parcel assessed is impractical;
(3) the demand for fire service availability is not precisely determined or measured by the actual
Building Area within benefited parcels; and (4) the classification of parcels within Building Area
classification ranges is a fair and reasonable method to classify benefited parcels and to apportion
costs among benefited parcels that create similar demand for the available fire services.
(m) The demand for the availability of fire services diminishes at the outer limit of
Building size because a fire occurring in a structure greater than a certain size is not capable of
being suppressed under expected conditions and the fire control activities under such circumstances
are directed to avoid the spread of the fire event to adjacent Buildings. Therefore, it is fair and
reasonable to place a cap on the Building Area classification of benefited parcels within Non-
Residential Property.
(n) Government Properties and not-for-profit and religious entities, including
Assembly Property, the use of which is exempt from ad valorem taxation under Florida law,
benefit the general public in ways that otherwise might be requested or required to be provided
by the City and such properties serve a legitimate public purpose and provide a public benefit.
Therefore, it is fair and reasonable not to impose Fire Rescue Assessments upon such parcels the
use of which is wholly exempt from ad valorem taxation under Florida law. Accordingly, no Fire
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Rescue Assessment shall be imposed upon a parcel which use is wholly exempt from ad valorem
taxation under Florida law. The ability of the City to collect special assessments that may be
levied on other governmental properties is very limited and generally requires the consent of the
other governmental entity. In addition, because non-taxable properties are not subject to ad
valorem property taxes, the data collected and maintained by the BCPA may not be complete or
regularly updated. Therefore, for all of these reasons, it is fair and reasonable not to impose Fire
Rescue Assessments upon such parcels. The City has determined that Exempt Parcels, as
defined in this Resolution, shall not be required to pay Fire Rescue Assessments.
(o) It is fair and reasonable to assess Hotels and Motels as Commercial Property.
(p) It is fair and reasonable to assess vacant property by using acreage as there are no
structures existing on the properties. In accordance with Florida Statutes, Section 170.01(4),
effective as of November 1, 2017, no Fire Rescue Assessment will be imposed on property
classified as agricultural lands under F.S. Sec. 193.461 except where such assessment is
imposed on a dwelling unit or nonresidential farm building with a value over$10,000 located on
such property. Apportioning the assessed costs for fire protection services attributable to vacant
property on a per acre basis is a fair and reasonable method of parcel apportionment based on
historical call data.
(q) In accordance with Chapter 2002-241, Laws of Florida, which mandates that the
City treat Recreational Vehicle Park property as Commercial Property for non-ad valorem
special assessments levied by the City (such as this proposed Assessment), it is fair and
reasonable to treat each space within the Recreational Vehicle Parks as a Building of
Commercial Property and assign the minimum square footage of 1,200 square feet that is
mandated by the Department of Health under Chapter 64E-15.002(3), Florida Administrative
Code for Recreational Vehicle Park spaces and a square footage of 500 square feet for tent
spaces inside Recreational Vehicle Parks, also as mandated by Chapter 64E-15.002(3), Florida
Administrative Code.
Section 6. Cost Apportionment Methodology. Utilizing data from the Fire Rescue
Incident Reports related to the type of calls and physical location of each call, the City identified
and assigned fire incidents within the City to Fire Class Code categories as indicated in the
Methodology Report. Based upon such assignment of Fire Incident Reports to Fire Class Code
categories, the number of Fire Incidents filed within the sampling period was determined for each
Fire Class Code category. A Demand Percentage was then determined for each Fire Class Code
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category by calculating the percentage that Fire Incident Reports allocated to each Fire Class Code
category bear to the total number of Fire Incident Reports documented for all Fire Class Code
categories within the sampling period. The Demand Percentage for each Fire Class Code
category was then applied to the Fire Assessed Costs and the resulting product is the cost
apportionment representing that portion of the Fire Assessed Costs allocated to each individual
Fire Class Code category.
Section 7. Parcel Apportionment Methodology. The apportionment among
Assessed Properties of that portion of the Fire Assessed Cost apportioned to each Fire
Class Code category under the Cost Apportionment shall be consistent with the
methodology described and determined in the Methodology Report attached to this
Resolution as Exhibit A, which Methodology Report, including any applicable Addenda, is
approved, adopted, and incorporated into this Preliminary Rate Resolution. The Demand
Percentage is used to allocate Fire Assessed Costs to each Fire Class Code category as
described in Section 6 above. The allocated Fire Assessed Costs within each Fire Class
Code category of Assessed Property is then allocated to Assessed Properties based on the
Fire Basis, or number of billing units as identified by the BCPA. By dividing the Fire
Assessed Costs allocated to a Fire Class Code category by the total Fire Basis in that Fire
Class Code, the Fire Rescue Assessment Rate is determined. It is acknowledged that the
Demand Percentage and Parcel Apportionment methodology described and determined in the
Methodology Report is to be applied in the calculation of the estimated Fire Rescue Assessment
rates established in Section 8 of this Preliminary Rate Resolution.
Section 8. Determination of Fire Assessed Costs; Establishment of Proposed Not-
to-Exceed Fire Rescue Assessment Rates. The Fire Assessed Cost to be assessed and
apportioned among Assessed Property within the City for the Fiscal Year commencing
October 1, 2017, is the amount determined in the Proposed Fire Rescue Assessment Rate
Schedule presented in this Section 8. The approval of the Proposed Fire Rescue Assessment
Rate Schedule by the adoption of this Preliminary Rate Resolution determines the amount of
the Fire Assessed Cost and the maximum, or not-to-exceed, rates that may be imposed and
collected for the upcoming fiscal year. The remainder of such Fiscal Year budget for fire
rescue services, facilities, and programs shall be funded from lawfully available City revenue
other than Fire Rescue Assessment proceeds.
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The estimated Fire Assessed Cost for the Fiscal Year commencing on October 1, 2017
is $6,686,066.00. Based on this estimated Fire Assessed Costs, the following are the
proposed, not-to-exceed rates to be used in preparing the Preliminary Assessment Roll and in
the required notices:
PROPERTY USE RATE BASIS RATE
CATEGORIES
Residential Per Dwelling Unit $223.75
Vacant Per Acre $204.96
Commercial Building Area In Square Feet
➢ 1,999 $1,060.04
2,000—3,499 $1,457.55
3,500—4,999 $2,257.88
5,000—9,999 $3,975.15
10,000—19,999 $7,950.29
20,000—29,999 $13,250.49
30,000—39,999 $18,550.68
40,000—49,999 $23,850.88
➢ 50,000 $26,500.97
Industrial/Warehouse Building Area In Square Feet
➢ 1,999 $190.54
2,000—3,499 $261.99
3,500—4,999 $405.85
5,000—9,999 $714.52
10,000—19,999 $1,429.04
20,000—29,999 $2,381.73
30,000—39,999 $3,334.42
40,000—49,999 $4,287.11
➢ 50,000 $4,763.46
Section 9. Preliminary Assessment Roll. That the City Manager or designee is
directed to prepare, or cause to be prepared, an updated Preliminary Assessment Roll for the
Fiscal Year commencing October 1, 2017, in the manner provided in the Ordinance and this
Resolution. The updated Assessment Roll shall include all Assessed Properties within the
Fire Class Code categories and incorporate the Proposed Rates presented in Section 8 above.
The City Manager or designee shall apportion the estimated Fire Assessed Cost to be
recovered through Fire Rescue Assessments in the manner set forth in this Preliminary Rate
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Resolution and the Methodology Report. A copy of this Preliminary Rate Resolution, the
Ordinance, previously adopted Resolutions, documentation related to the estimated amount
of the Fire Assessed Cost to be recovered through the imposition of Fire Rescue
Assessments, and the updated Preliminary Assessment Roll shall be maintained on file in the
office of the City Clerk and open to public inspection. The foregoing shall not be construed
to require that the updated Preliminary Assessment Roll proposed for the Fiscal Year
beginning October 1, 2017, be in printed form if the amount of the Fire Rescue Assessment
for each parcel of Assessed Property can be determined by the use of a computer terminal
available to the public.
It is ascertained, determined, and declared by this Resolution that the method of
determining the Fire Rescue Assessments for fire services as set forth in this Preliminary
Rate Resolution is a fair and reasonable method of apportioning the Fire Assessed Cost
among parcels of Assessed Property located within the City.
Section 10. Authorization of Public Hearing. That there is established a public
hearing to be held at 5:01 p.m. on September 13, 2017, in the City Commission Chambers of
City Hall, 100 West Dania Beach Boulevard, Dania Beach, Florida, at which time the City
Commission will receive and consider any comments on the Fire Rescue Assessments from
the public and affected property owners and consider imposing Fire Rescue Assessments for
the Fiscal Year beginning October 1, 2017 and collecting such assessments on the same bill
as ad valorem taxes.
Section 11. Notice of Publication. That the City Clerk shall publish a notice of the
public hearing authorized by Section 10 of this Preliminary Rate Resolution in the manner
and time provided in Section 2.04 of the Ordinance. The notice shall be published no later
than August 24, 2017, in substantially the form attached as Exhibit B.
Section 12. Notice by Mail. That the Director of Finance shall provide information on
the public hearing and the proposed not-to-exceed rates to the Broward County Property
Appraiser's Office to be included in the TRIM (Truth in Millage) Notice to serve as first class
notice as required by the Ordinance to be mailed no later than August 24, 2017.
Section 13. Application of Assessment Proceeds. That proceeds derived by the City
from the Fire Rescue Assessments will be utilized for the provision of fire services, facilities,
and programs and will not be used for any EMS costs or services. In the event there is any
unexpended or uncommitted assessment revenue remaining at the end of the Fiscal Year, such
balance shall be carried forward and used only to fund fire services, facilities, and programs.
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Section 14. Conflict. That all resolutions or parts of resolutions in conflict with this
Resolution are repealed to the extent of such conflict.
Section 15. Severability. That 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.
Section 16. Effective Date. That this Resolution shall be in force and take effect
immediately upon its passage and adoption.
PASSED AND ADOPTED on July 25,2017.
ATTEST: e�o�p�Is Fl�rClrj
1
LOUISE STILSON, CMC TAMARA S
CITY CLERK MAYOR
ATEV 19"
APPROVED A O RM AND CORRECTNESS:
nA
THO J. AWSB O
CITY ATTO EY
14 RESOLUTION#2017-084
EXHIBIT A
CITY OF DANIA BEACH,FLORIDA
FIRE SERVICES ASSESSMENT
METHODOLOGY REPORT
June,2017
Prepared by Munilytics, Inc.
With
METHODOLOGY REPORT ADDENDUM
Dated July 18,2017
15 RESOLUTION 92017-084
City of Dania Beach, Florida
Fire Services Assessment
Methodology Report
Prepared for the
City of Dania Beach, Florida
June 2017
U N I L Y T I C
•
ADDENDUM TO CITY OF DANIA BEACH FIRE ASSESSMENT METHODLOGY REPORT
BY
MUNILYTICS, INC.
July 18, 2017
The total amount of Fire Assessed Costs for Fiscal Year 2017-2018 is$6,686,066. A portion of this cost,
$272,094, is associated with services to parcels owned by governments, religious organizations, and not-
for-profits,which are exempt from the levying of the assessment. The portion of the Fire Assessed Costs
assessed to non-exempt parcels totals$6,413,972.
The proposed rates to be assessed for fiscal year 2017-2018 are as follows:
PROPERTY USE RATE BASIS RATE
CATEGORIES
Residential Per Dwelling Unit $223.75
Vacant Per Acre $204.96
Commercial Building Area In
Square Feet
➢ 1,999 $1,060.04
2,000—3,499 $1,457.55
3,500—4,999 $2,257.88
5,000—9,999 $3,975.15
10,000—19,999 $7,950.29
20,000—29,999 $13,250.49
30,000—39,999 $18,550.68
40,000—49,999 $23,850.88
➢ 50,000 $26,500.97
Industrial/Warehouse Building Area In
Square Feet
➢ 1,999 $190.54
2,000—3,499 $261.99
3,500—4,999 $405.85
5,000—9,999 $714.52
10,000—19,999 $1,429.04
20,000—29,999 $2,381.73
30,000—39,999 $3,334.42
40,000—49,999 $4,287.11
➢ 50,000 $4,763.46
Executive Summary
This report updates the City of Dania Beach's ("the City") methodology and apportionment
of costs associated with fire services provided by the City to its residents and businesses.
Fire services are part of the total fire rescue service budget and it is only the fire portion of
that budget that can be assessed to property owners. Emergency medical service costs,
because they cannot be demonstrated to benefit property,are not assessable. The purpose
of this report is to forecast the cost of fire services and apportion those costs to the
properties benefiting from the City's fire service efforts.
The report details how the costs are determined,how they are apportioned,and what the
maximum rates to various property categories would be if the full amount of fire service
costs is recovered through an assessment on the benefited property. The City has
traditionally levied less than 100% of the assessable costs. The annual costs to be assessed
will need to be determined annually by the City based upon the budgeted costs for fire
services for the year. This report will guide those annual assessment costs,typically set
during the each year's budget cycle. This report uses as a base the proposed fire rescue
fiscal year 2017 budget as adopted by the City and then forecasts those costs through fiscal
year 2022. The apportionment of those costs relied upon actual call data for fire/rescue
calls during calendar years 2012 through 2016.
Since the last study, call distribution has noticeably changed. Further, due to development
and other factors,the inter-category assessments have moved and need realignment.
1
Introduction
The City of Dania Beach ("the City") has annually levied and collected a Fire Assessment
against benefitted properties within the City to fund the provision of fire services beginning
with Fiscal Year 1996-1997. The City is considering the continuance of an assessment
program for Fire Services (the "Fire Services").
Fire call data can change from time-to-time and evaluations need to be done by the City to
insure costs are being fairly apportioned to benefited property.
The City has previously determined that the owners of property benefited by the proposed
Fire Services should share in funding these services by imposition of non-ad valorem
assessments. The City can fund through assessments up to 100% of the net Fire Services
costs, estimated to be$9,606,919 in fiscal year 2018,as noted in Appendix A,Forecast of
City of Dania Beach Fire Service Costs. In FY2017,the City assessed approximately 74% of
the total Fire Services costs. Net Fire Services costs are the total Fire Services costs less the
expected allocated revenues associated with fire services. The City contracts with the
Broward Sheriffs Office (BSO) for fire rescue services and also has legacy pension costs
that must continue to be funded in addition to those pension costs charged by BSO.
2
Procedural Requirements
The Florida Statutes contain a number of procedural requirements that define the process
for adoption of the proposed Fire Services Assessments. Additionally,the City has adopted
local legislation to provide general procedures and standards for the imposition of annual
fire assessments.
The City may collect the assessments by direct mailing of bills to each assessed property or,
if additional statutory requirements are or have been fulfilled, may collect the assessments
on the annual property tax bill under the Uniform Assessment Collection Act, Section
197.3632, Florida Statutes. Regardless of the method of collection the City may use,the
adoption of the Final Assessment Roll and Final Assessment Resolution shall place a lien
equal to the amount of the total assessment, including interest, on each assessed property.
Such lien is equal in rank and dignity to the lien of all state, county, district,and municipal
taxes and other non-ad valorem assessments.
3
Estimated Cost of Fire Services
The City provides a full-service fire rescue department through a contract with BSO. At the
time of this report,the City operated 2 fire stations. The contract with BSO also provides
for fire inspection services. All other costs were deemed to not be within the confines of
the assessment process. The net total cost of fire services for fiscal year 2018 is estimated
to be$9,606,919,as noted in Appendix A,Forecast of City of Dania Beach Fire Service. The
costs have then been reduced by revenues related to the fire protection functions,which
serves to reduce the cost of providing the service.
Appendix A details the annual forecast of costs the City is expected to incur through fiscal
year 2022.
The Fire Services costs can include,but are not limited to:
1. The cost of physical construction,reconstruction, or completion of any required
facility or improvement.
2. The costs incurred in any required acquisition or purchase.
3. The cost of all labor,materials,machinery and equipment.
4. The cost of fuel,parts,supplies,maintenance,repairs,and utilities.
S. The cost of computer services, data processing, and communications.
6. The cost of all lands and interest therein,leases,property rights, easements,and
franchises of any nature whatsoever.
7. The cost of any indemnity or surety bonds and premiums for insurance.
8. The cost of salaries,volunteer pay,workers compensation,insurance,or other
employment benefits.
9. The cost of uniforms,training,travel and per diem.
10.The cost of construction plans and specifications, surveys,and estimates of costs.
11.The cost of engineering,financial,legal,and other professional services.
12.The costs of compliance with any contracts or agreements entered into by the City
to provide or obtain Fire Services.
13.All costs associated with the structure,implementation,collection,and enforcement
of the Fire Services charges and amounts necessary to offset discounts received for
early payment of Fire Services charges.
14.All other costs and expenses necessary or incidental to the acquisition provision or
construction of Fire Services,facilities, or programs and such other expenses as may
be necessary or incidental to any related financing authorized by the City
Commission by subsequent resolution.
4
15.A reasonable amount for contingency and anticipated delinquencies and
uncollectible Fire Services charges.
16.Reimbursement to the City or any other person for any moneys advanced for any
costs incurred by the City or such person in connection with any of the foregoing
components of Fire Services cost.
17. Any other cost that can be attributed to the provision of Fire Services within the
City.
The City may choose to include all or only some of these costs so long as the total cost assessed
does not exceed the actual cost of providing the service.
As noted earlier,these costs are further reduced by revenue attributed to Fire Services.
The City expects to receive$484,223 in FY2018 from fire services related revenue that has
been forecasted and applied to reduce the expected fire services cost for that year.
5
Determination of Benefit& Delineation of Benefit Area
An important step in the assessment process is the determination of benefit and
delineating the geographic area that will benefit from the Fire Services (the "Benefit Area").
The proposed Fire Services will service all properties within the entire City of Dania Beach.
These Fire Services will,by their nature,provide direct benefit to the properties that will
have these services. Though vacant lands not used actively in the production of
agricultural products and services may infrequently have Fire Services provided to them,
the City has determined that Fire Services provided to those lands derive some benefit to
them, due to the urbanized nature of the City. A review of the call data for calendar years
2012 through 2016 also noted that these types of calls were infrequent,but did occur.
The Benefit Area for the City of Dania Beach Fire Services assessments includes all such
properties within the City. The parcels are identified by the unique Folio Number assigned
by the Broward County Property Appraiser(BCPA) for purposes of the ad valorem
property tax roll,as shown on the Preliminary Assessment Roll and more fully described
below.
6
Cost Allocation Methodology
Using the BCPA's tax roll data,benefited parcels were identified using the various
categories of land use codes within that data set. Additionally,and to keep the proposed
apportionment categories as close to the existing categories as possible,we relied upon the
Fire Class codes currently maintained by the BCPA. The BCPA has previously identified and
coded the improved properties by type and assigned each parcel an appropriate Fire Class
Code. We reviewed consistency in this data and it was determined to be of high accuracy.
This data has also undergone considerable review over time.The Fire Class codes thus
used were as follows:
Residential ("R") This includes all residential dwelling units,be they
single family,multifamily,mobile homes, or mobile home lots. This
includes separate or attached guest houses or"granny flats" or
anything considered a residential dwelling unit.
Commercial ("C") This includes all property used for commercial
activity, except where otherwise identified by its own Fire Class code,
and includes office and retail uses. It also includes recreational vehicle
lots converted to a commercial square footage as provided by statute.
Government("X") This includes any property owned by a federal,
state, or local government.
Special ("S",and generally mixed use) This includes property that
has more than one use or improvement that contains more than one
Fire Class code. An example might be a parcel which contained both a
warehouse and an office use. Each use will be assigned the cost for
that use.
Vacant Parcels Not Developed ("V", "A",or"L") This includes land
that does not contain any improvement or structure but does not
include property classified as agricultural.
Institutional ("I") This includes nursing homes and substance abuse
centers; healthcare facilities located in shopping centers and office
buildings,funeral homes and mausoleums; utility company depot
locations that operate as remote offices; and other sundry uses.A
review of these 4 parcels indicated that half of the structures closely
related to residential uses and the other half closely related to
commercial use. Because this category had only 4 parcels,we
reassigned those uses to either the residential or commercial
categories, as applicable.
7
Warehouse/Industrial ("W") This includes manufacturing and
processing sites,storage units (whether for commercial or non-
commercial purposes),and warehousing sites.
Miscellaneous ("Y") This includes properties that are used for
Charitable, Educational, Literary, Scientific, or Religious organizations,
or other properties defined under Florida Statutes. These properties
may be assessed or may be excluded by the City from year-to-year.
Though the BCPA differentiates in their database and for their purposes the Government
("X") and Miscellaneous ("Y") fire class codes,for purposes of this study,those codes and
uses are combined because they are very similar in use and occupancy,involving a large
number of public assembly uses. It should also be noted that properties that can
sometimes be exempt from this assessment(e.g., church-owned residential properties,
portions of warehouses used for exempt purposes,portions of office buildings used for
exempt purposes) remain classified as "R", "C", "W", etc.,but are not assessed if the City has
excluded them from the assessment. Again,these codes are used by BCPA to assist them in
the administration of their rolls and we believe them to be highly accurate at the parcel
level.
The vacant parcels and vacant lots ("Vacant", "Acreage", or"Land") contain properties that
fire call data demonstrated had little demand. Nonetheless,the City has determined that
vacant parcels do receive a special benefit and will be assessed.
Each BCPA parcel for the City of Dania Beach also has,in addition to a Fire Class code,a Fire
Basis element,which indicates the number of applicable billing units located on the parcel
For example, a single-family residential dwelling unit would have a Fire Basis element of
"1", indicating that the fixed residential assessment rate would be multiplied by"1"to
arrive at an assessment amount and a duplex residential dwelling unit would have a Fire
Basis element of"2", indicating that the fixed residential assessment rate would be
multiplied by"2"to arrive at an assessment amount,and so on. Commercial,
Warehouse/Industrial,and Not-for-profit are based upon the square footage of the
property. Land,Vacant, or Acreage are based upon the number or fraction of an acre for
the parcel. The Fire Class code"S", Special,generally includes mixed-use parcels that have
mixed assessment rates applied to them.The sum of each category(e.g., "Residential",
"Commercial", etc.) are added together within this coding.The Fire Basis element code in
this Fire Class code in this category indicates the amount of the assessment for that Fire
8
Class code. The BCPA handles mixed-use parcels as exceptions and manually calculates
the assessment based upon the particular mix of uses that exist on those parcels.
Mobile Home parks are assessed whether or not a lot/space is occupied. Each mobile home
lot/space is assessed a residential assessment rate. The commercial component of a
mobile home park may include a calculation based on the total of any commercial
structures located on the parcel plus an assigned commercial structure size of the
minimum square footage of 1,200 square feet that is mandated by the Department of
Health under Chapter 64E-15.002(3), Florida Administrative Code for Recreational Vehicle
Park spaces and a square footage of 500 square feet for tent spaces inside Recreational
Vehicle Parks,also as mandated by Chapter 64E-15.002(3), Florida Administrative Code.
The City does not have any parks that have only recreational vehicles. Mobile home parks
are mixed-use parcels.
There were 33,337 unique parcels or folio numbers within the City of Dania Beach fire
assessment district provided to us by the BCPA in January 2017. After eliminating
properties owned by governmental units (for which costs were not reapportioned to other
parcels), or parcels such as rights-of-way and waterways,we identified a maximum of
13,862 parcels that could potentially be assessed. The parcel counts by BCPA Fire Class
category code and use code counts appear below:
BCPA Fire Class Counts
Category Sum of Total Number of U Number of
Fire Class Category Code(s) Units nit of Measure parcels
Square Feet By
Commercial C NA Tranche 485
Land Vacant Land/Acreage L V A 789.35 Acres 334
Residential R 15,307 Dwelling Units NA
Square Feet By
Warehouse/Industrial W NA Tranche 535
Government Not For Profit XY Not Assessed 1 Square Feet 1 559
The City may not ultimately assess all the properties within these fire class categories for
Fire Services as the City traditionally has exempted some uses (e.g., non-profits,houses of
worship,and other properties also exempt from property taxes) of property from the fire
assessment. Commercial,Warehouse/Industrial,and,if levied, Not-for-profit parcels are
9
assessed based upon tranches,or ranges of square footage. The parcels are divided into
categories that are measured as factors of the base unit to the midpoint of each range.
10
Fire/rescue Incidents
Fire/rescue call for service data is maintained by the Broward Sheriff's Office (BSO). BSO
provided call data related to the City of Dania Beach for calendar years 2012 through 2016.
The call data included all dispatched calls for all fire and rescue units at each of the City's
five stations. The call data contained fire service calls, calls for rescue services,and all
other calls. Because rescue services do not benefit property,this call data (Appendix B)
was culled from further consideration,leaving only fire service call data in our analysis.
We also excluded from the call data calls to property that was located outside of the City
limits.
The Broward Sheriffs Office uses the National Fire Incident Reporting System (NFIRS) for
the collection and categorization of all fire and rescue incident types. This system provides
not only the nature of the call responded to but also includes the type of property involved
in the call. This data forms the basis for determining not only which properties benefit
from fire services,but also to what degree those types of properties demand service. While
evaluating the call data,we exercised discretion in reclassifying certain incidents that we
determined,for the purposes of this study,needed to be reclassified to accurately tie it to
the most appropriate property use. As an example, an automobile fire in a parking lot at a
shopping center would be reclassified from "uncovered parking"to a commercial use as the
parking lot is considered to be part of the shopping center parcel.
During the four-year period (calendar years 2012 through 2016) studied,the City of Dania
Beach had a total of 67,733 recorded incidents of which 65,252 were non-fire related calls
(generally rescue calls) or outside of the City of Dania Beach,or otherwise not benefitting
real property in the City. The remaining 2,481 were deemed to be fire related and
benefitting real property in the City. Fire related calls that could be attributed to property
benefied in the City of Dania Beach accounted for about 4% of all incidents. Calls were
categorized into the two main categories (Fire and Rescue) based upon the Incident Type
Number used in the NFIRS coding system. Also placed into the"Rescue" category,and
excluded from fire calls,were calls that were not clearly fire related,or did not clearly
benefit real property, or the address/location were indeterminate. Mutual aid calls were
excluded because they did not benefit Dania Beach properties. A list of the types of calls
excluded from consideration of Fire Services apportionment is detailed in Appendix B,
Excluded Calls From Fire Services.
11
The incident data also includes a"Property Use" code. These codes were then aggregated
into larger Property Type codes that could be used to match more closely to the BCPA Fire
Class Codes used for fire assessments. The following table details the 2,481 fire service
incidents by the categories used to study fire service delivery and their corresponding
BCPA Fire Class codes:
Fire Assessment Call Volume
Fire Class Fire Calls
Category Category Evaluation 2012- Distribution
2016
R Residential 1,271 51.23%
C/I Commercial/Institutional 867 34.95%
W Warehouse/Industrial 182 7.34%
L/V/A Vacant/Agricultural 60 2.42%
Y Not For Profit 41 1.65%
X Government 60 2.42%
Total Fire Calls 2,481 100.00%
The detail of and cross tabulation of this categorization appears in Appendix C, Translation
of NFIRS Property Use Code To BCPA Fire Class Code. We then recoded the Fire Department
incident data, Property Type codes,to the BCPA Fire Class coding. We then assigned the
maximum assessment by category and in total for the City of Dania Beach and the expected
cost of fire service delivery for fiscal year 2018 as noted in Appendix A,Forecast of City of
Dania Beach Fire Service Costs:
12
Fiscal Year 2018 Anticipated Fire Services Cost and Fire Cost Apportionment
Maximum
Fire Class Category Distribution Costs In
Category
R Residential 51.23% 4,921,625
C Commercial/Institutional 34.95% 3,357,618
W Warehouse/Industrial 7.34% 705,148
LN/A Acreage 2.42% 232,487
Y Not For Profit 1.65% 158,514
X Government 2.42% 232,487
Total Assessable 100% 9,606,919
differences due to rounding
It should also be noted that the tables have been developed using the latest property
information supplied by the Broward County Property Appraiser's Office. The official tax
roll is not expected until July 2017. The actual unit counts that exist from year-to-year will
need to be used in developing the annual rates.
The preceding table includes houses of worship,not-for-profits,and other properties that
are wholly or partially tax-exempt,but have been identified for this report. Historically,the
City exempts these uses from the fire assessment,but they may consider including them at
a future date.
As noted previously,the City has determined to assess a maximum Fire Service cost based
upon the projected fiscal year 2018 net costs of$9,606,919. The actual cost from year-to-
year to be levied by the City will be based upon its actual costs for that fiscal year.
The following tables apportion the category costs to the various units for each category,
excepting the not-for-profit category,which the City has elected not to assess. A unit may
be a dwelling unit(in the case of residential),a square footage range or tranche (in the case
of commercial or warehouse/industrial or not-for-profit),or an acreage charge (for
vacant):
13
Number of Maximum Assessment
Dwelling Units Rate/DU For
Category
Residential 15,307 321.53 4,921,625
Number of Maximum Assessment
Acres Rate/Acre For
Category
Vacant 789.35 294.53 232,487
Commercial
Square Footage Parcel Weighting Percent ofAssessment Rate For'
Multiplier Assessment
Tranche Count for Tranch For Tranche Tranche
For Tranch
< 1,999 1.000 147 147.00 6.67% 223,922 1,523.28
2,000-3,499 1.375 116 159.50 7.24% 242,963 2,094.51
3,500-4,999 2.130 40 85.20 3.87% 129,784 3,244.59
5,000-9,999 3.750 86 322.50 14.63% 491,258 5,712.31
10,000- 19,999 7.500 36 270.00 12.25% 411,286 11,424.61
20,000-29,999 12.500 13 162.50 7.37% 247,533 19,041.02
30,000- 39,999 17.500 12 210.00 9.53% 319,889 26,657.43
40,000-49,999 22.500 11 247.50 11.23% 377,012 34,273.84
>50,000 25.000 24 600.00 27.22% 913,969 38,082.05
485 2,204.20 100.00% 3,357,618
Warehouse/Industrial
Square Footage Parcel Weighting Percent ofAssessment Rate For
Multiplier Assessment
Tranche Count for Tranchf For Tranche Tranche
For Tranch
< 1,999 1.000 183 183 7.11% 50,106 273.80
2,000-3,499 1.375 94 129 5.02% 35,389 376.48
3,500-4,999 2.130 49 104 4.05% 28,577 583.20
5,000-9,999 3.750 69 259 10.05% 70,847 1,026.77
10,000- 19,999 7.500 51 383 14.85% 104,730 2,053.53
20,000-29,999 12.500 42 525 20.39% 143,747 3,422.56
30,000-39,999 17.500 20 350 13.59% 95,832 4,791.58
40,000-49,999 22.500 13 293 11.36% 80,088 6,160.60
>50,000 25.000 14 350 13.59% 95,832 6,845.11
535 2,575 100.00% 705,148
14
Fire Suppression Equipment Within The City of Dania Beach
The City has previously deployed the following equipment with the indicated pumping
capacity:
Pump
Rescue Capacity
Assignment Type Year Brand Ladders Tools Water Tank (GPM)
Quint 01 75'Quint 2010 Pierce Velocity X X 500 1,500
Quint 17 75'Quint 2010 Pierce Velocity X X 500 1,500
Spare Engine 2261 Pumper 2005 Pierce Velocity 750 1,250
Total Pumping Capacity 4,250
Based on the pumping capacity of the current equipment and conversations with the City's
assigned Fire Chief,all buildings within the City can be effectively protected and responded
to by the Fire Department. The International Fire Code (IFC) sets standards for the
minimum required fire-flow and flow duration for buildings using the classifications
established by the Uniform Building Code (UBC). That code details by construction types
the size in square feet of building that can be minimally protected during a given duration
by a fire-flow indicated by gallons-per-minute. BSO Fire has confirmed that all buildings
within the City of Dania Beach can be protected with the existing staffing and apparatus
maintained within the City; however,the demand on the availability of the City's fire
services diminishes at the outer limit of Building size (i.e.,greater than 50,000 so. This is
because a fire occurring in a structure greater than a certain size is not capable of being
suppressed under expected conditions without requiring mutual aid from other agencies
and results in the City's fire suppression efforts diverted to protect adjacent structures
15
Allocation of Assessable and Non-Assessable Costs
The City utilizes personnel who are certified firefighters that may also be qualified medical
personnel. Personnel assigned to medical units may also be called upon to assist in
firefighting duties. Because emergency medical services (EMS) are not services for which
the City can assess property, costs for those services cannot be included in the total fire
services costs to determine the allowable assessed costs. Mutual aid services provided by
other Fire Departments do not cost the City anything and those calls accordingly are not
considered in this assessment.
ALLOCATIONS
BSO provides the City with an annual "Consideration"budget that becomes the contract
cost for the ensuing fiscal year. The budget is for fire,rescue,inspection,and
administrative costs of providing fire rescue services. Additionally,the City has costs in
addition to its contract with BSO. When BSO took over fire rescue operations from the City,
it was left with significant legacy pension costs related to its former employees that still
must be funded. Similarly,the City must fund those employees share of the City's other
post-employment benefits (generally retiree medical costs). The City must also pay for the
costs of administering the assessment itself. These costs include legal and professional
fees,notification fees from the property appraiser's office,advertising,and discounts
allowed on early payments of property tax bills. Of the sum of these costs, only those costs
directly attributable or allocated to fire services can be included in the assessment.
The remaining costs relate to the combined fire and rescue services and must be allocated
between the operations of those two services. While there are many ways to allocate the
costs of these services,we have chosen to allocate them in proportion to the staffing of the
apparatus types deployed by BSO. Fire rescue budgets are largely driven by personnel
costs. Fire costs are largely driven by insuring standby availability in the event of a fire. If
no calls for rescue were ever recorded,a fire department budget would still have large
fixed costs for firefighting services. The total cost for firefighting services generally will not
change by very much for a range of calls for services. Unlike firefighting services, rescue
services usually account for a significant amount of the calls for service to a department.
While this puts more workload on those personnel assigned to rescue vehicles,the costs of
rescue services are largely fixed over a range of calls for service. While there is more
16
variability in certain operational costs such as medical supplies,those variable costs do not
account for a meaningful portion of total costs. Accordingly,we believe that the fairest
apportionment method is one that utilizes apparatus-based personnel assignments. BSO
operates two Quints and two rescue vehicles. The Quints each require three personnel
each shift. One of the rescue units (Rescue 1) maintains three personnel per shift,while the
other (Rescue 17) staffs two personnel per shift. BSO maintains one battalion chief per
shift,which,for purposes of this allocation,has been presumed to be allocated in
proportion to the staffing between fire and rescue services. The following table illustrates
this approach:
Allocation Percentages Between Fire and Rescue
Apparatus Personnel Assigned Fire Rescue
Quint 1 3 3
Quint 17 3 3
Rescue 1 3 3
Rescue 17 2 2
11 54.55% 45.45%
We benchmarked this against the prior study that utilized an "effort allocation"approach.
That allocation technique uses an average duration of the type of call for service (Fire
versus Non-fire),then weights that for the number of apparatus and personnel assigned to
a typical call for service to determine a"resource factor". This resource factor is then
weighted for the number of calls to reach an"effort allocation". This effort allocation
becomes the basis for apportioning combined costs to fire and rescue services. In that
approach in the prior study,the percentage of costs allocated to fire services was 52.52%,
compared to the 54.55%reached by our approach. Both approaches provide a reasonable
and similar allocation of costs. The "effort allocation" approach,while reasonable in its
approach, requires a re-study of call data each time either the number of apparatus or the
number of assigned personnel change. The staffing approach provides an easier to
administer,but still reasonable,approach to cost allocation.
The administrative costs of the shift battalion chiefs have been apportioned between fire
and non-fire costs. It is reasonable to assume that the administrative costs of management
bear a direct relationship to the number of personnel being managed.
17
Benefit and Fair Apportionment
The improved properties in the City are found to benefit from a special assessment because fire
services,facilities,and programs possess a logical relationship to the use and enjoyment of
property by: (i) protecting the value and integrity of improvements,structures,and land through
the availability and provision of comprehensive fire 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 program; and (iv) containing fire
incidents occurring on land and within miscellaneous buildings with the potential to spread and
endanger other property and property features. Further,the availability and provision of
comprehensive fire services enhance and strengthen the relationship of such services to the use
and enjoyment of the parcels of property,the market perception of the area,and the property and
rental values within the assessable area.
The costs of the assessment have been fairly apportioned. While there can be many ways to fairly
apportion the costs of the fire services to benefited properties,we note the following:
Apportioning costs among classifications of property based upon the historical demand for fire
rescue services is a fair and reasonable method because it reflects the property uses'potential
fire risk based upon building use and is a reasonable proxy for the amount of fire flow,
firefighters training and experience, quantity and size of apparatus, and other special firefighting
equipment that must be available in accordance with the City's standards and practices.
Apportioning costs among classifications of property(Fire Class code) based upon both historical
demand for fire rescue services is fair and reasonable and proportional to the special benefit
received,and will ensure that no property is assessed an amount greater than the special benefit
received.
Apportioning the percentage of the fire services assessed costs relating to historical calls for
service among classifications of property(Fire Class code) is fair and reasonable because it
reflects the property uses'potential fire risk based upon use and is a reasonable proxy for the
amount of fire flow,firefighters training and experience, quantity and size of apparatus,and other
special firefighting equipment that must be available in accordance with the City's standards and
practices.
18
The fire rescue incident reports (NFIRS) are the most reliable data available to determine the
potential demand for fire services from property use and to determine the benefit to property use
resulting from the demand for fire services to protect and serve buildings and land located within
assessed property and their intended occupants.There exist sufficient fire incident reports that
document the historical demand for fire services from assessed property within the property use
categories.The relative demand that has been determined for each property use category by an
examination of such fire incident reports is consistent with the experience of the City.Therefore,
the use of the relative percentages that were determined by an examination of fire rescue
incident reports is a fair and reasonable method to apportion the fire services assessed costs
among the property use categories (Fire Class codes).
Neither the size nor the value of the residential property determines the scope of the required
fire response by the City. The potential demand for fire services is driven by the existence of a
dwelling unit and the anticipated average occupant population.
Apportioning the percentage of the fire services assessed costs relating to the relative demand for
fire services attributable to residential property on a per dwelling unit basis (Fire Basis) is
required to avoid cost inefficiency and unnecessary administration and is a fair and reasonable
method of parcel apportionment based upon historical call data.
The separation of non-residential property buildings by actual square footage (Fire Basis) is fair
and reasonable for the purpose of parcel apportionment for the relative demand because the
demand for fire service is determined and measured by the actual square footage of structures
and improvements within benefited parcels. The greater the building area,up to a reasonable
limit,the greater the potential for a large fire and the greater amount of firefighting resources that
must be available in the event of a fire in a structure of that building's size.
Based upon the historical demand for fire protection services,the percentages of the City's total
fire protection assessable costs attributable to vacant non-agricultural properties were calculated.
The costs attributable to parcels were divided by the number of acres (Fire Basis) associated with
parcels in the Vacant category to compute the fire assessment rate per acre. An acreage charge is
a fair and reasonable allocation.
For residential parcels that contain non-residential buildings, non-residential improvements
located on the parcel were treated according to their non-residential property use category and
19
size to compute the parcel's non-residential fire protection assessment.This assessment was then
added to the parcel's residential fire services assessment. For non-residential parcels that contain
a residence,the number of dwelling units by type located on the parcel was multiplied by the rate
per dwelling unit to compute the parcel's residential fire services assessment.This assessment
was then added to the parcel's non-residential fire services assessment. For agricultural parcels
that contain a residence or non-residential building,the parcel was assessed for the actual number
of dwelling units by type located on the parcel and/or the appropriate assessment for the non-
residential building square footage.The property used for agricultural purposes was not assessed.
We believe that the apportionment methodology prepared here is fair and reasonable and benefits
the property that will be assessed and that it fits the particular properties in and nature of the City
of Dania Beach.
20
APPENDIX A
FORECAST OF CITY OF DANIA BEACH FIRE SERVICE COSTS
Development of Assessable Fire Service Costs
Projected Fiscaly Years 2018-2022
FY2018 FY2019 FY2020 FY2021 FY2022
Expenditures
Actual or Forecasted Costs 11,160,157 11,687,155 12,214,153 12,741,151 13,268,150
Less: Direct Budget Costs Non-
Fire
EMS Supplies 74,663 76,903 79,210 81,586 84,034
Total Direct Costs Deducted 74,663 76,903 79,210 81,586 84,034
Net BSO Costs 11,085,494 11,610,252 12,134,943 12,659,565 13,184,116
City Legacy Pension Costs
Including Chapter 175 6,313,395 7,243,632 8,173,869 9,104,107 10,034,344
Other City Operating Expenses 5,000 5,000 5,000 5,000 5,000
Other City Capital - - - - -
Property Appraiser and Tax
Collector Fees 7,226 7,443 7,666 7,896 8,133
Advertisements 6,500 6,500 6,500 6,500 6,500
Legal and Professional Fees 35,000 5,000 5,000 5,000 5,000
OPEB Costs 343,305 314,842 286,380 257,917 229,455
Total Forecasted 17,795,919 19,192,669 20,619,358 22,045,985 23,472,547
Percentage Allocated To Fire 54.55% 54.55% 54.55% 54.55% 54.55%
Assessable Fire Costs 9,706,865 10,468,729 11,246,923 12,025,083 12,803,207
Less: Attributed Revenues
Revenues
Impact Fees 100,340 93,535 86,729 79,924 73,119
False Alarms 1,000 1,000 1,000 1,000 1,000
Hazmat Permit Fees 28,000 28,000 28,000 28,000 28,000
Fire Inspection Fees 354,883 355,451 356,020 356,588 357,157
Total Attributed Revenues 484,223 477,986 471,749 465,513 459,276
Net Assessable Fire Costs 9,222,642 9,990,743 10,775,173 11,559,570 12,343,931
Assessment Discounts 384,277 416,281 448,966 481,649 514,330
Special Assessments,Gross 9,606,919 10,407,024 11,224,139 12,041,219 12,858,262
21
APPENDIX B
EXCLUDED CALLS FROM FIRE SERVICES
NFIRS
Incident Number of
Type Code NIFRS Incident Type Description Incidents
300 Rescue,EMS incident,other 4,878
321 EMS call,excluding vehicle accident with injury 15,968
322 Motor vehicle accident with injuries 1,114
323 Motor vehicle/pedestrian accident(MV Ped) 103
324 Motor vehicle accident with no injuries. 965
331 Lock-in(if lock out,use 511 ) 26
342 Search for person in water 7
350 Extrication,rescue,other 1
352 Extrication of victim(s)from vehicle 5
357 Extrication of victim(s)from machinery 2
360 Water&ice-related rescue,other 1
361 Swimming/recreational water areas rescue 5
363 Swift water rescue 1
365 Watercraft rescue 5
381 Rescue or EMS standby 3
460 Accident,potential accident,other 4
463 Vehicle accident,general cleanup 16
500 Service Call,other 9
510 Person in distress,other 10
511 Lock-out 57
512 Ring or jewelry removal 4
540 Animal problem,other 5
541 Animal problem 48
542 Animal rescue 129
550 Public service assistance,other 35
551 Assist police or other governmental agency 179
552 Police matter 929
553 Public service 87
554 Assist invalid 457
600 Good intent call,other 26
611 Dispatched&canceled en route 1,981
621 Wrong location 61
622 No incident found on arrival at dispatch address 1,513
661 EMS call,party transported by non-fire agency 42
900 Special type of incident,other 1
28,677
22
APPENDIX C
Translation of NFIRS Property Use Description To BCPA Fire Class Code
8CPA Fire
NFIRS Property use Description Code
I or 2 family dwelling R
24-hour care Nursing homes,4 or more persons I
Adult education center,college classroom Y
Alcohol or substance abuse recovery center 1
Amusement center:indoor/outdoor C
Bank C
Boarding/rooming house,residential hotels C
Business office C
Casino C
Casino,gambling clubs C
Church,mosque,synagogue,temple,chapel Y
Clinics,doctors offices,hemodialysis cntr,other C
Clubs,other I
Construction site C
Convenience store C
Crops or orchard L
Day care,in commercial property C
Department or discount store C
Dock,marina,pier,wharf W
Dump,sanitary landfill W
Educational,other Y
Electric-generating plant W
Electronic amusement center C
Elementary school,including kindergarten Y
Energy production plant,other W
Fire station X
Food and beverage sales,grocery store C
Gas distribution,gas pipeline W
General retail,other C
Graded and cared-for plots of land L
High school/junior high school/middle school X
Hospital-medical or psychiatric I
Hotel/motel,commercial C
Household goods,sales,repairs C
Industrial plant yard-area W
Laboratory or science laboratory C
Laundry,dry cleaning C
Livestock,poultry storage C
Manufacturing,processing C
23
APPENDIX C
Translation of NFIRS Property Use Description To BCPA Fire Class Code
(Continued)
Mental retardation/development disability facility I
Mercantile,business,other C
Motor vehicle or boat sales,services,repair C
Multifamily dwelling R
Museum X
Office: veterinary or research C
Open land or field A
Outside material storage area A
Personal service,including barber&beauty shops C
Places of worship,funeral parlors,other Y
Preschool C
Professional supplies,services C
Public or government,other X
Railroad yard C
Recreational,hobby,home repair sales,pet store C
Reformatory,juvenile detention center I
Refrigerated storage C
Residential board and care I
Residential or self-storage units W
Restaurant or cafeteria C
Sanitation utility W
Schools,non-adult,other C
Service station,gas station C
Specialty shop C
Textile,wearing apparel sales C
Vacant lot L
Warehouse W
Yacht Club W
24
EXHIBIT B
FORM OF NOTICE TO BE PUBLISHED
NOTE: To Be Published No Later Than August 24, 2017. This Notice may be combined
with the required notice for other non-ad valorem assessments levied by the City and the format
and wording may be modified as needed so long as the requirements of the Uniform Assessment
Collection Act are fulfilled.
[CITY TO INSERT MAP SHOWING BOUNDARY OF
CITY. MAP NEEDS TO REFLECT THAT FIRE RESCUE
ASSESSMENTS ARE BEING IMPOSED CITY-WIDE.I
NOTICE OF PUBLIC HEARING TO REIMPOSE AND PROVIDE
FOR COLLECTION OF FIRE RESCUE SPECIAL ASSESSMENTS
BY THE CITY OF DANIA BEACH, FLORIDA
Notice is given that the City Commission of the City of Dania Beach will conduct a
public hearing to consider reimposing fire rescue assessments within the City of Dania Beach for
the provision of fire services within the City of Dania Beach for the Fiscal Year beginning
October 1, 2017. The Public Hearing will be held at 5:01 P.M. on September 13, 2017, in the
City Commission Chamber of City Hall, 100 West Dania Beach Boulevard, Dania Beach,
Florida.
The assessment for each parcel of Assessed Property will be based upon each parcel's
Fire Class Code(s) and the total number of billing units (Fire Basis) attributed to that parcel. The
following table reflects the proposed not-to-exceed fire rescue assessment rate schedule. Copies
of the Fire Rescue Assessment Ordinance (Ordinance No. 10-96), the Preliminary Rate Resolution
initiating the annual process of updating the Assessment Roll and reimposing the Fire Rescue
Assessments, the Assessment Methodology Report, documentation related to the estimated amount of
the Fire Rescue Assessed Cost to be recovered through the imposition of Fire Rescue Assessments,and
the updated Preliminary Assessment Roll for the upcoming fiscal year are available for inspection at
the City Clerk's office.
EXHIBIT`B" 1 RESOLUTION#2017-
PROPOSED NOT-TO-EXCEED FIRE RESCUE ASSESSMENT RATES
PROPERTY USE RATE BASIS RATE
CATEGORIES
Residential Per Dwelling Unit $223.75
Vacant Per Acre $204.96
Commercial Building Area In Square Feet
➢ 1,999 $1,060.04
2,000—3,499 $1,457.55
3,500—4,999 $2,257.88
5,000—9,999 $3,975.15
10,000—19,999 $7,950.29
20,000—29,999 $13,250.49
30,000—39,999 $18,550.68
40,000—49,999 $23,850.88
➢ 50,000 $26,500.97
Industrial/Warehouse Building Area In Square Feet
➢ 1,999 $190.54
2,000—3,499 $261.99
3,500—4,999 $405.85
5,000—9,999 $714.52
10,000—19,999 $1,429.04
20,000—29,999 $2,381.73
30,000—39,999 $3,334.42
40,000—49,999 $4,287.11
➢ 50,000 $4,763.46
If you have any questions, please contact the City's Department of Finance at (954) 924-
6800 Ext. 3672, Monday through Friday between 9:00 a.m. and 4:00 p.m. The above special
assessments will be collected on the ad valorem tax bill to be mailed in November 2017, as
authorized by Section 197.3632, Florida Statutes. Failure to pay the assessments will cause a
tax certificate to be issued against the property, which may result in a loss of title
(ownership) of one's real property. These special assessment programs have provided a fair
and efficient alternative funding and collection approach for these vital and essential
services.
A PUBLIC HEARING WILL BE HELD AT 5:01 P.M. ON SEPTEMBER 13, 2017, IN
THE CITY COMMISSION CHAMBER OF CITY HALL, 100 WEST DANIA BEACH
EXHIBIT"B" 2 RESOLUTION#2017-
BOULEVARD, DANIA BEACH, FLORIDA, FOR THE PURPOSE OF RECEIVING
PUBLIC COMMENT ON ALL OF THE CITY'S PROPOSED ASSESSMENTS. All affected
property owners have a right to appear at the hearing and to file written objections with the City
Commission within 20 days of this notice. If a person decides to appeal any decision made by
the City Commission with respect to any matter considered at the hearing, such person will
need a record of the proceedings and may need to ensure that a verbatim record is made,
including the testimony and evidence upon which the appeal is to be made. In accordance with
the Americans with Disabilities Act, persons needing special accommodation or an interpreter
to participate in this proceeding should contact the City Clerk's office at (954) 924-6800 Ext.
3624, at least forty-eight(48)hours prior to the hearing.
EXHIBIT`B" 3 RESOLUTION 42017-