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HomeMy WebLinkAboutR-2022-109 Fire Preliminary Assessment RESOLUTION NO. 2022-109 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; PROVIDING AUTHORITY; AFFIRMING THE PROVISIONS AND FINDINGS OF RESOLUTION NOS. 2017-084 AND 2017-105; 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 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, 2022; 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 Chapter 23, 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 in each year subsequent to 1996 adopted Preliminary and Final/Annual Rate Resolutions in accordance with the requirements of the Ordinance 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 City adopted Preliminary Resolution No. 2017-084 and Annual Resolution No. 2017-105 to supersede and supplant all prior resolutions, 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 in each year subsequent to 2017 has adopted Preliminary and Final/Annual Rate Resolutions in accordance with the requirements of the Ordinance to adopt and impose the Fire Rescue Assessments; and WHEREAS, the City has engaged a rate consulting firm to analyze and adjust the City's assessment rates as needed for Fiscal Year 2022-23; 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 to begin the process of adopting and imposing Fire Rescue Assessments for Fiscal Year 2022-2023; 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 166.021 and 166.041,and other applicable provisions of law. 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, 2022. This Resolution ratifies, confirms and supplements the Ordinance and Preliminary Resolution No. 2017-084 and Annual Resolution No. 2017-105. 2 RESOLUTION#2022-109 d directing billing and collection of such rates are required by the Ordinance for the reimposition of the fire rescue assessments; and All findings of special benefit and fair and reasonable apportionment in the Ordinance and Resolution Nos. 2017-084 and 2017-105 are specifically, confirmed and incorporated in this Resolution by reference and amended in part as presented in this Resolution. The Ordinance and Resolution Nos. 2017-084 and 2017-105 shall be referred to for definitions of capitalized terms except for the following terms: (a) "2017 Methodology Report" shall be the term used in this and subsequent Resolutions to refer to the Methodology Report, dated June 2017 and including a July Addendum, as defined in Resolution No. 2017-084. (b) "2018 Addendum" means the technical memorandum supplementing the 2017 Methodology Report and updating the calculation of Fire Rescue Assessments for Fiscal Year 2018-19. (c) "2019 Addendum" means the technical memorandum affirming the rates previously established in the 2018 Addendum as being fair and reasonable for imposition for Fiscal Year 2019-2020. (d) "2020 Addendum" means the technical memorandum, attached and incorporated within this Resolution as Exhibit A, modifying, affirming and supplementing the 2017 Methodology Report as further modified, affirmed and supplemented by the 2018 and 2019 Addenda, updating the calculation of Fire Rescue Assessments Rates for Fiscal Year 2020-21. (e) "2021 Methodology Report" or "2021 Report" means the technical memorandum titled "City of Dania Beach, Florida Fire Services Assessment Methodology Report" prepared by Munilytics, Inc., dated July 8, 2021, attached and incorporated within this Resolution as Exhibit A, modifying, affirming and supplementing the 2017 Methodology Report, as modified, affirmed and supplemented by the 2017 Methodology Report and by the 2018, 2019, and 2020 Addenda. The 2021 Report updates and calculates the Fire Rescue Assessment Rates for Fiscal Year 2021-22. (f) "2022 Methodology Report" or "2022 Report" means the technical memorandum titled "City of Dania Beach, Florida Fire Services Assessment Methodology Report" prepared by Munilytics, Inc., dated July 6, 2022, attached and incorporated within this Resolution as Exhibit A, modifying, affirming, and supplementing the 2017 Methodology Report, as modified, affirmed, and supplemented by the 2018, 2019, and 3 RESOLUTION#2022-109 No. 2017-105. 2 RESOLUTION#2022-109 d directing billing and collection of such rates are required by the Ordinance for the reimposition of the fire rescue assessments; and 2020 Addenda, and the 2021 Report, updating the calculation of Fire Rescue Assessment Rates for Fiscal Year 2022-2023. 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 are included in the Fire Rescue Assessment, and EMS costs shall not 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 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 as updated in the 2022 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 Resolution, Resolution Nos. 2017-084 and 2017-105, as amended, the 2017 Methodology Report, the 2018, 2019, and 2020 Addenda, the 2021 Report, and as further modified, affirmed and supplemented by this Resolution and the 2022 Report which is attached to this Resolution. It is hereby determined and declared that the Fire Rescue Assessments for Fiscal Year 2022-2023 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. Adoption of this Resolution constitutes a legislative determination that all parcels assessed derive.a special benefit and that the Fire Assessed Costs, as defined in Resolution No. 2017-084, as may have been amended, are apportioned fairly and reasonably, consistent with the legislative declarations, determinations and findings as set forth in the Ordinance, the Initial Assessment Resolution, as amended, the Final Assessment Resolution, as amended, and all subsequent Preliminary and Annual Resolutions and this Preliminary Resolution. The legislative 4 RESOLUTION#2022-109 findings of special benefit and fair apportionment approved in the Ordinance and as presented in Resolution No. 2017-084, and as affirmed and modified by subsequently adopted resolutions, are ratified, confirmed, and incorporated herein, and are modified and amended as provided in this Resolution. Section 6. 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 and the Proposed Not-to-Exceed Fire Rescue Assessment Rates for the Fiscal Year commencing October 1, 2022, are presented below. 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 (as identified in the 2022 Report) 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. PROPOSED NOT-TO-EXCEED FIRE RESCUE ASSESSMENT RATES PROPERTY USE RATE BASIS RATE CATEGORIES Residential Per Dwelling Unit $ 250.81 Acreage/Vacant Per Acre $ 95.21 Commercial Per Square Feet $ 0.4735 Industrial/Warehouse Per Square Feet $ 0.0294 Section 7. Preliminary Assessment Roll. 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, 2022, 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 referenced in Section 6 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 Resolution Nos. 2017- 084 and 2017-105, the 2017 Methodology Report, the 2018, 2019, and 2020 Addenda, the 2021 Report, and as modified and supplemented by the 2022 Report and this Resolution. A copy of this Preliminary Rate Resolution, the Ordinance, previously adopted Resolutions, 5 RESOLUTION#2022-109 nded, are apportioned fairly and reasonably, consistent with the legislative declarations, determinations and findings as set forth in the Ordinance, the Initial Assessment Resolution, as amended, the Final Assessment Resolution, as amended, and all subsequent Preliminary and Annual Resolutions and this Preliminary Resolution. The legislative 4 RESOLUTION#2022-109 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, 2022, 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 8. Authorization of Public Hearing. That there is established a public hearing to be held at 7:00 p.m. on September 14, 2022, in the City of Dania Beach City Commission Chamber, 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, 2022 and collecting such assessments on the same bill as ad valorem taxes. Adoption of the Annual Resolution after the public hearing and approval of the Final Roll shall be the final adjudication of the issues presented (including, but not limited to, the determination of benefit and fair apportionment, the method of apportionment and levy, the Fire Protection Assessment Rates, the Final Roll and the levy, collection and lien of the Fire Protection Assessments), unless proper steps shall be initiated in a court of competent jurisdiction to secure relief within 20 days from the adoption of the Annual Resolution. Section 9. Notice of Publication. That the City Clerk shall publish a notice of the public hearing authorized by Section 8 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, 2022. Section 10. 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 6 RESOLUTION#2022-109 rdinance, the Initial Assessment Resolution, as amended, the Final Assessment Resolution, as amended, and all subsequent Preliminary and Annual Resolutions and this Preliminary Resolution. The legislative 4 RESOLUTION#2022-109 Appraiser's Office to be included in the TRIM (Truth in Millage) Notice to serve as first class notice as required by the Ordinance. Section 11. 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. Section 12. Conflict. That all resolutions or parts of resolutions in conflict with this Resolution are superseded and supplanted to the extent of such conflict. Section 13. 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 14. Effective Date. That this Resolution shall be in force and take effect immediately upon its passage and adoption. PASSED AND ADOPTED on July 12,2022. ATTEST: ° �A 6/6-rkvLitiP'50/Lik s 6 i �y • : THOMAS SCHNEIDER, CMC J4� TAMARA J CITY CLERK 94'4� ,�q MAYOR SHED : APPROVED AS TO FORM AND CORRECTNESS: , ,,_______, EV . BOUTSIS CIT ATTORNEY 7 RESOLUTION#2022-109 e issues presented (including, but not limited to, the determination of benefit and fair apportionment, the method of apportionment and levy, the Fire Protection Assessment Rates, the Final Roll and the levy, collection and lien of the Fire Protection Assessments), unless proper steps shall be initiated in a court of competent jurisdiction to secure relief within 20 days from the adoption of the Annual Resolution. Section 9. Notice of Publication. That the City Clerk shall publish a notice of the public hearing authorized by Section 8 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, 2022. Section 10. 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 6 RESOLUTION#2022-109 rdinance, the Initial Assessment Resolution, as amended, the Final Assessment Resolution, as amended, and all subsequent Preliminary and Annual Resolutions and this Preliminary Resolution. The legislative 4 RESOLUTION#2022-109 EXHIBIT A CITY OF DANIA BEACH, FLORIDA FIRE SERVICES ASSESSMENT METHODOLOGY REPORT ("2022 Methodology Report") July 6,2022 Prepared by Munilytics,Inc. 8 RESOLUTION#2022-109 City of Dania Beach, Florida Fire Services Assessment Methodology Report "2022 Methodology Report" Prepared for the City of Dania Beach, Florida July 6, 2022 MUNILYTICS 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 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 tentative fire rescue fiscal year 2023 estimated budget. The apportionment of those costs relied upon actual call data for fire/rescue calls during calendar years 2017 through 2021. Since the last study, call distribution has changed,probably due to the new development in the City and the return to work after the COVID-19 pandemic. 1 . BOUTSIS CIT ATTORNEY 7 RESOLUTION#2022-109 e issues presented (including, but not limited to, the determination of benefit and fair apportionment, the method of apportionment and levy, the Fire Protection Assessment Rates, the Final Roll and the levy, collection and lien of the Fire Protection Assessments), unless proper steps shall be initiated in a court of competent jurisdiction to secure relief within 20 days from the adoption of the Annual Resolution. Section 9. Notice of Publication. That the City Clerk shall publish a notice of the public hearing authorized by Section 8 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, 2022. Section 10. 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 6 RESOLUTION#2022-109 rdinance, the Initial Assessment Resolution, as amended, the Final Assessment Resolution, as amended, and all subsequent Preliminary and Annual Resolutions and this Preliminary Resolution. The legislative 4 RESOLUTION#2022-109 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 assessable costs, estimated to be$8,179,320 in fiscal year 2023,as noted in Appendix A, Forecast of City of Dania Beach Fire Service Costs. The City contracts with the Broward Sheriff's Office (BSO) for fire rescue services and it also has legacy pension and other City costs that must continue to be funded in addition to those pension costs charged by BSO. 2 t uses as a base the tentative fire rescue fiscal year 2023 estimated budget. The apportionment of those costs relied upon actual call data for fire/rescue calls during calendar years 2017 through 2021. Since the last study, call distribution has changed,probably due to the new development in the City and the return to work after the COVID-19 pandemic. 1 . BOUTSIS CIT ATTORNEY 7 RESOLUTION#2022-109 e issues presented (including, but not limited to, the determination of benefit and fair apportionment, the method of apportionment and levy, the Fire Protection Assessment Rates, the Final Roll and the levy, collection and lien of the Fire Protection Assessments), unless proper steps shall be initiated in a court of competent jurisdiction to secure relief within 20 days from the adoption of the Annual Resolution. Section 9. Notice of Publication. That the City Clerk shall publish a notice of the public hearing authorized by Section 8 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, 2022. Section 10. 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 6 RESOLUTION#2022-109 rdinance, the Initial Assessment Resolution, as amended, the Final Assessment Resolution, as amended, and all subsequent Preliminary and Annual Resolutions and this Preliminary Resolution. The legislative 4 RESOLUTION#2022-109 Procedural Requirements The Florida Statutes contain several 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 City costs that must continue to be funded in addition to those pension costs charged by BSO. 2 t uses as a base the tentative fire rescue fiscal year 2023 estimated budget. The apportionment of those costs relied upon actual call data for fire/rescue calls during calendar years 2017 through 2021. Since the last study, call distribution has changed,probably due to the new development in the City and the return to work after the COVID-19 pandemic. 1 . BOUTSIS CIT ATTORNEY 7 RESOLUTION#2022-109 e issues presented (including, but not limited to, the determination of benefit and fair apportionment, the method of apportionment and levy, the Fire Protection Assessment Rates, the Final Roll and the levy, collection and lien of the Fire Protection Assessments), unless proper steps shall be initiated in a court of competent jurisdiction to secure relief within 20 days from the adoption of the Annual Resolution. Section 9. Notice of Publication. That the City Clerk shall publish a notice of the public hearing authorized by Section 8 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, 2022. Section 10. 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 6 RESOLUTION#2022-109 rdinance, the Initial Assessment Resolution, as amended, the Final Assessment Resolution, as amended, and all subsequent Preliminary and Annual Resolutions and this Preliminary Resolution. The legislative 4 RESOLUTION#2022-109 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 assessable cost of fire services estimated for fiscal year 2023 is estimated to be $8,179,320,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 2027. 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. 5. 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 e information on the public hearing and the proposed not-to-exceed rates to the Broward County Property 6 RESOLUTION#2022-109 rdinance, the Initial Assessment Resolution, as amended, the Final Assessment Resolution, as amended, and all subsequent Preliminary and Annual Resolutions and this Preliminary Resolution. The legislative 4 RESOLUTION#2022-109 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 net total assessable cost of fire services estimated for fiscal year 2023 of$8,179,320 includes a reduction of$807,250 that relate to fire services revenue. The revenue serves to reduce the total cost of assessable fire services. 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. Vacant lands not used actively in the production of agricultural products and services have Fire Services provided to them,and the City has determined that Fire Services provided to those lands derive benefit to them, due to the urbanized nature of the City. A review of the call data for calendar years 2017 through 2023 also noted that calls for fire services to vacant parcels are occurring with increased frequency. Vacant parcels are specially benefitted from fire services in many ways,but because the parcels lack any structures and typically have fewer people present,the special benefit to vacant parcels is proportionally less than the special benefit to developed parcels. In recognition of this finding,the allocation of assessable costs to vacant parcels in the City has been reduced by 25%,with those costs reallocated proportionally among the developed property Categories. 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 nal 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 e information on the public hearing and the proposed not-to-exceed rates to the Broward County Property 6 RESOLUTION#2022-109 rdinance, the Initial Assessment Resolution, as amended, the Final Assessment Resolution, as amended, and all subsequent Preliminary and Annual Resolutions and this Preliminary Resolution. The legislative 4 RESOLUTION#2022-109 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 Acreage Parcels Not Developed ("A") This includes land that does not contain any improvement or structure but excludes property classified as agricultural. 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. 7 be necessary or incidental to any related financing authorized by the City Commission by subsequent resolution. 4 e information on the public hearing and the proposed not-to-exceed rates to the Broward County Property 6 RESOLUTION#2022-109 rdinance, the Initial Assessment Resolution, as amended, the Final Assessment Resolution, as amended, and all subsequent Preliminary and Annual Resolutions and this Preliminary Resolution. The legislative 4 RESOLUTION#2022-109 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 many 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.and are included in the assessment calculations,but are not assessed if the City has excluded them from the assessment levy. 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. 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 buildings on the property. The sum of all structures of similar fire class are added together to determine the total square footage for each fire class on each parcel. Acreage is 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 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 8 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 14,036 unique parcels or folio numbers within the City of Dania Beach fire assessment district provided to us by the BCPA in July 2022. The parcel counts by BCPA Fire Class category code and use code counts appear below: BCPA Fire Class Counts Category Sum of Total Unit of Fire Class Category Code(s) Number of Measure Units Commercial C 7,401,683 Square Feet Acreage(vacant) A 754 Acres Residential R 15,991 Dwelling Units Warehouse/Industrial W 6,046,044 Square Feet Government/Not For Profit Exempt X/Y 1,455,361 Square Feet 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 assessed based on square footage of the structures by fire class on each parcel. The costs associated with any exempt parcels have not been reallocated to the remaining non-exempt parcels and those costs are assumed by other sources of City revenue. 9 re added together to determine the total square footage for each fire class on each parcel. Acreage is 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 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 8 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 2017 through 2021. 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 Sheriff's 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 five-year period (calendar years 2017 through 2021) studied,the City of Dania Beach had a total of 34,056 recorded incidents of which 3,452 were fire-related calls benefitting real property in the City. The remaining 30,603 were deemed to be generally rescue calls or otherwise incidents deemed not to have benefitted property, including mutual aid fire calls,calls that could not be ascribed to a particular property use (fires on streets and roads,waterways, etc.). Of the 3,452 fire-related calls, only 2,989 incidents could be attributed to a particular property type. The difference of 463 incidents were mostly calls along highways and roads that were not specific to any particular property type. 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 10 hat is mandated by the Department of Health under Chapter 64E-15.002(3), Florida Administrative Code for Recreational Vehicle 8 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. 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 1,040 fire service incidents by the categories used to study fire service delivery and their corresponding BCPA Fire Class codes: Number of Fire Class Category Attributed Fire Percent of Calls Total R Residenital 1,461 48.89% C Commercial 1,277 42.72% W Warehouse/Industrial 65 2.17% A Acreage(vacant) 35 1.17% Y Not For Profit 29 0.97% X Government 122 4.08% 2,989 100% 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 2023 as noted in Appendix A,Forecast of City of Dania Beach Fire Service Costs: 11 e part of the shopping center parcel. During the five-year period (calendar years 2017 through 2021) studied,the City of Dania Beach had a total of 34,056 recorded incidents of which 3,452 were fire-related calls benefitting real property in the City. The remaining 30,603 were deemed to be generally rescue calls or otherwise incidents deemed not to have benefitted property, including mutual aid fire calls,calls that could not be ascribed to a particular property use (fires on streets and roads,waterways, etc.). Of the 3,452 fire-related calls, only 2,989 incidents could be attributed to a particular property type. The difference of 463 incidents were mostly calls along highways and roads that were not specific to any particular property type. 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 10 hat is mandated by the Department of Health under Chapter 64E-15.002(3), Florida Administrative Code for Recreational Vehicle 8 Fiscal Year 2023 Anticipated Fire Services Cost and Fire Cost Apportionment Percent Portion of Number of Units or BCPA Fire Max Rate Per Unit Code Category Category Description Allocated To Estimated Budget Square Footage InOr Square Foot Category Allocated (1) Category A Acreage(vacant) 1.17% 71,774 754 95.21 C Commercial 42.72% 3,504,547 7,401,683 0.4735 R Residential 48.89% 4,010,705 15,991 250.81 W Warehouse/Industrial 2.17% 178,017 6,046,044 0.0294 X Government,Exempt 4.08% 334,704 not assessed not assessed Y Not For Profit,Exempt 0.97% 79,574 not assessed not assessed Totals 100.00% 8,179,320 Less: Costs Not Assessed 4,745 Exempt Acreage 900 Exempt Commercial 30,008 Exempt Residential 957 Exempt Warehouse/Industrial 333,716 Exempt Government 79,339 Exempt Not For Profit (449,666) Total Exempt 7,729,653 Assessment,Gross of Discount NOTE: (1) The budget allocation to Acreage ("A") has been reduced by 25%in recognition by the City that the special benefit from fire services to undeveloped property is less than the special benefit to developed properties. Thus 25%of the full budget allocation to Acreage (using the full % shown in column C) has been reallocated to the remaining Categories of developed property proportionally based on the allocation percentages shown in column C. Due to this adjustment,the resulting budget allocations shown in column D will differ from the allocations if calculated using the unadjusted percentages shown in column C. 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 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. Historically,the City exempts these uses from the fire assessment,but they may consider including them at a future date. 12 rticular property type. 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 10 hat is mandated by the Department of Health under Chapter 64E-15.002(3), Florida Administrative Code for Recreational Vehicle 8 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 13 e. Mutual aid 10 hat is mandated by the Department of Health under Chapter 64E-15.002(3), Florida Administrative Code for Recreational Vehicle 8 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. 14 e 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 13 e. Mutual aid 10 hat is mandated by the Department of Health under Chapter 64E-15.002(3), Florida Administrative Code for Recreational Vehicle 8 Benefit and Fair Apportionment The improved and unimproved 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. As discussed previously, because vacant parcels (Acreage) lack any structures and generally have a reduced presence of people,the special benefit to vacant parcels was deemed to be 25%less than the special benefit to improved properties. 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 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. It is fair and reasonable to allocate costs to any particular non-residential structure without any limit to the square footage of a structure as large buildings require more resources and more value of property benefits from fire protection. It is fair and reasonable to not consider the flow capacity of fire apparatus as a limiting factor to fire protection as larger buildings will have fire flows provided independent of the apparatus cumulative pumping capacity. The amount of personnel engaged in firefighting increases with building size and personnel costs are the largest costs in fire protection. Buildings cannot be permitted for 15 a range of calls for service. While there is more 13 e. Mutual aid 10 hat is mandated by the Department of Health under Chapter 64E-15.002(3), Florida Administrative Code for Recreational Vehicle 8 construction if a local government cannot provide adequate fire protection at the time they are ready for occupancy. Accordingly,we have removed tranches from earlier studies and have determined that limits on the size of structures may shift the cost burden to owners of smaller structures. 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 number of firefighters,the firefighters training and experience,the 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 to unimproved properties is fair and reasonable as fire call data demonstrates that there are calls to those properties that are not infrequent. Fires on unimproved properties can spread to other parcels,both improved and unimproved,and in an urban environment,uncontrolled or unaddressed fires can cause significant damage. Property owners can be held responsible for fires on their property that spread to other parcels. Because unimproved properties (Acreage/Vacant) lack structures and generally have a lower presence of people,the responses to calls for service on those parcels are generally fewer in number and less involved than to properties with improvements. The allocation of assessed costs to vacant properties was adjusted to reflect a finding that their special benefit is 75% of the special benefit to developed property. 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 16 is more 13 e. Mutual aid 10 hat is mandated by the Department of Health under Chapter 64E-15.002(3), Florida Administrative Code for Recreational Vehicle 8 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,the greater the potential for a large fire and the greater the amount of firefighting resources that must be available in the event of a fire in a structure of that building's size. It is_fair and reasonable to correlate a building's benefit directly to a building's size,without limit. 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 Acreage 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 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 17 etermined for each property use category by an examination of such fire incident reports 16 is more 13 e. Mutual aid 10 hat is mandated by the Department of Health under Chapter 64E-15.002(3), Florida Administrative Code for Recreational Vehicle 8 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. 18 mated for fiscal year 2023 of$8,179,320 includes a reduction of$807,250 that relate to fire services revenue. The revenue serves to reduce the total cost of assessable fire services. 5 APPENDIX A FORECAST OF CITY OF DANIA BEACH FIRE SERVICE COSTS City of Dania Beach Development of Assessable Fire Service Costs Projected Fiscaly Years 2023-2027 FY2023 I FY2024 I FY2025 I FY2026 I FY2027 Expenditures Broward Sheriffs Office 15,633,632 16,337,145 17,072,317 17,840,571 18,643,397 Less: EMS Costs (130,000) (135,850) (141,963) (148,352) (155,027) City Fire Costs 346,764 273,972 286,301 299,185 312,648 Total Net Fire Costs Before Allocation 15,850,396 16,475,268 17,216,655 17,991,404 18,801,018 Other City Operating Expenses 5,000 5,000 5,000 5,000 5,000 Property Appraiser and Tax Collector Fees 7,666 7,896 8,133 8,377 8,628 Advertisements 6,500 6,500 6,500 6,500 6,500 Legal and Professional Fees 6,000 6,000 6,000 6,000 6,000 OPEB Costs - - - - - Total Forecasted 15,875,562 16,500,664 17,242,288 18,017,281 18,827,146 Percentage Allocated To Fire 54.55% 54.55% 54.55% 54.55% 54.55% Assessable Fire Costs 8,659,397 9,000,362 9,404,884 9,827,608 10,269,352 Less: Attributed Revenues Revenues Impact Fees - - - - - False Alarms 1,000 1,000 1,000 1,000 1,000 Hazmat Permit Fees 30,000 30,000 30,000 30,000 30,000 Fire Inspection Fees 776,250 803,419 831,538 860,642 890,765 Total Attributed Revenues 807,250 834,419 862,538 891,642 921,765 Net Assessable Fire Costs 7,852,147 8,165,943 8,542,346 8,935,966 9,347,587 Assessment Discounts 327,173 340,248 355,931 372,332 389,483 Special Assessments,Gross 8,179,320 8,506,191 8,898,277 9,308,298 9,737,070 19 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 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 17 etermined for each property use category by an examination of such fire incident reports 16 is more 13 e. Mutual aid 10 hat is mandated by the Department of Health under Chapter 64E-15.002(3), Florida Administrative Code for Recreational Vehicle 8 APPENDIX B EXCLUDED CALLS FROM FIRE SERVICES NFIRS Incident NIFIRS Incident Type Description Type Code 300 Health care, detention, & correction, other 321 Mental retardation/development disability facility 322 Alcohol or substance abuse recovery center 323 Asylum, mental institution 324 Motor vehicle accident with no injuries 331 Hospital-medical or psychiatric 342 Doctor, dentist or oral surgeon office 350 Extrication, rescue, other 352 Extrication of victim(s)from vehicle 357 Extrication of victim(s)from machinery 360 Water and ice-related rescue, other 361 Jail, prison(not juvenile) 363 Reformatory,juvenile detention center 365 Police station 381 Rescue or EMS standby 460 Dormitory-type residence, other 463 Vehicle accident, general cleanup 500 Mercantile, business, other 510 Person in distress, other 511 Lock-out 512 Ring or Jewelry Removal 540 Animal Problem, Other 541 Animal problem 542 Animal Rescue 550 Public Service assistance, other 551 Assist police or other governmental agency 552 Police matter 553 Public Service assistance, other 554 Assist invalid 600 Ind., utility, defense, agriculture, mining, other 611 Dispatched and canceled en route 621 Wrong location 622 No incident found on arrival at dispatch address 661 EMS call, party transported by non-fire agency 900 Outside or special property, other 20 ,173 340,248 355,931 372,332 389,483 Special Assessments,Gross 8,179,320 8,506,191 8,898,277 9,308,298 9,737,070 19 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 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 17 etermined for each property use category by an examination of such fire incident reports 16 is more 13 e. Mutual aid 10 hat is mandated by the Department of Health under Chapter 64E-15.002(3), Florida Administrative Code for Recreational Vehicle 8 APPENDIX C Translation of NFIRS Property Use Description To BCPA Fire Class Code BCPA Fire MRS Property Use Description Code 1 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 I 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 21 n-fire agency 900 Outside or special property, other 20 ,173 340,248 355,931 372,332 389,483 Special Assessments,Gross 8,179,320 8,506,191 8,898,277 9,308,298 9,737,070 19 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 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 17 etermined for each property use category by an examination of such fire incident reports 16 is more 13 e. Mutual aid 10 hat is mandated by the Department of Health under Chapter 64E-15.002(3), Florida Administrative Code for Recreational Vehicle 8 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 22 n,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 21 n-fire agency 900 Outside or special property, other 20 ,173 340,248 355,931 372,332 389,483 Special Assessments,Gross 8,179,320 8,506,191 8,898,277 9,308,298 9,737,070 19 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 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 17 etermined for each property use category by an examination of such fire incident reports 16 is more 13 e. Mutual aid 10 hat is mandated by the Department of Health under Chapter 64E-15.002(3), Florida Administrative Code for Recreational Vehicle 8