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Leon County
Board of County Commissioners Cover Sheet for Agenda #26 July 14, 2026 |
| To: | Honorable Chairman and Members of the Board |
| From: | Vincent S. Long, County Administrator |
| Title: | First and Only Public Hearing to Approve the Resolution Adopting the Stormwater Non-Ad Valorem Assessment Roll and Certification of the Entire Roll to the Tax Collector |
| Review and Approval: | Vincent S. Long, County Administrator |
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Department/Division Review and Approval: |
Ken Morris, Assistant County Administrator Roshaunda Bradley, Director, Office of Management & Budget |
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Lead Staff/ Project Team: |
Georgette Daniels, Manager, Office of Management & Budget Michelle Johnson, Senior Management and Budget Analyst |
Statement of Issue:
As required by Florida Statutes, this first and only public hearing provides for the adoption of a Stormwater Assessment Roll for all properties being assessed for the first time, and certification of the entire Stormwater Assessment Roll to the Tax Collector. The Stormwater Assessment is included on the Truth-In-Millage (TRIM) Property Tax Notice and remains unchanged for the next Fiscal Year (FY).
Fiscal Impact:
This item has a fiscal impact. The FY 2027 tentative budget includes the non-ad valorem special assessment generating $3,899,128.
Staff Recommendation:
Option #1: Conduct the first and only public hearing and approve the Resolution adopting the Stormwater Non-Ad Valorem Assessment Roll (Attachment #1), and authorize the certification of the entire Roll to the Tax Collector (Attachment #2).
Report and Discussion
Background:
As required by Florida Statutes, this public hearing provides for the adoption of a Stormwater Assessment Roll for all properties being assessed for the first time (Attachment #1), and certification of the entire Stormwater Assessment Roll to the Tax Collector (Attachment #2). The Stormwater Assessment is included on the TRIM Property Tax Notice. The assessment is recommended to remain unchanged for FY 2027.
The Stormwater Assessment is used to support Stormwater Management Services and Facilities, including management and administration of the stormwater utility and stormwater management system; stormwater program engineering; stormwater basin planning; operating and maintaining stormwater facilities; billing and collection of stormwater assessment; and legal, engineering, and other consultant services.
Analysis:
The procedures and standards for imposing stormwater assessments are outlined in Chapter 18, Article V, Division 3, Leon County Code (LCC). During the FY 2014 budget process, the Board adopted Resolution No. R13-20 which imposed an $85 assessment rate as recommended in the rate study at that time for a single-family residential unit. Nonresidential development is assessed based on the developed property’s total impervious area except certified agricultural property, which is exempt from the Stormwater Assessment.
The Stormwater Assessment imposed on nonresidential property is the rate of one single-family unit (SFU) multiplied by the numerical factor obtained by dividing the total impervious area of the nonresidential developed property by the SFU average impervious area. The average SFU impervious area in the unincorporated area of Leon County is 3,273 square feet. For example, to calculate the cost to a convenience store that has 32,730 square feet of impervious area, this total is divided by 3,273. This equals 10 SFUs which equates to $850 under the adopted Rate Resolution.
Under Section 18-134.4(f)(1), LCC, the Board may provide a 50% credit to residents qualified as Low-Income Seniors or Disabled Veterans through the Leon County Property Appraiser’s Office. Additionally, Section 18-134.4(f)(2), LCC, provides that properties discharging to a private stormwater management facility with a valid operating permit receive a discount on their assessment.
Section 197.3632, Florida Statutes, requires that the Board of County Commissioners hold a public hearing and adopt an assessment roll for all properties being assessed for the first time, and certify the entire assessment roll to the Tax Collector by September 15th.
The proposed assessment roll is available for public inspection at the County Administration office located on the fifth floor of the County Courthouse. A link to the County’s website has also been created at https://leoncountyfl.gov/specialassessment, which provides additional access to persons interested in reviewing the proposed assessment roll. The assessment roll contains the name of the owner, the parcel identification number, the parcel address, and the amount of the assessment. Written comments and objections filed by affected property owners, if any, will have been compiled for the Board’s consideration at the public hearing.
The proposed Resolution adopting the Stormwater Non-Ad Valorem Assessment Roll for all properties subject to the assessment for the first time (Attachment #1), and the Certificate to the Assessment Roll to the Tax Collector (Attachment #2), are included for the Board’s consideration.
The public hearing notice was published in the Tallahassee Democrat (Attachment #3) and first-class notices were mailed to each of the 260 property owners subject to the Non-Ad Valorem Assessment for Stormwater Management Services for the first time in accordance with the requirements of Section 197.3632, Florida Statutes.
Not adopting the Non-Ad Valorem Assessment Roll for Stormwater Management Services and Facilities for all properties being assessed for the first time and certifying the entire Stormwater Assessment Roll to the Tax Collector will create a budget impact in the amount of $3,899,128 for Fiscal Year 2027.
Options:
Recommendation:
Option #1
Attachments: