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Agenda 02/26/2013District 1 District 2 District 3 District 4 9 CNI R District 5 PROe;2013 PELICAN BAY SERVICES DIVISION Y: ......° Municipal Services Taxing and Benefit Unit NOTICE OF PUBLIC MEETING TUESDAY, FEBRUARY 26, 2013 THE BUDGET SUBCOMMITTEE OF THE PELICAN BAY SERVICES DIVISION BOARD WILL MEET ON TUESDAY, FEBRUARY 26 AT 3 PM AT THE COMMUNITY CENTER AT PELICAN BAY LOCATED AT 8960 HAMMOCK OAK DRIVE, NAPLES, Misc. Corres: AGENDA Date: 1. Roll call Item #: 2. Agenda Approval 3. Approval of January 22, 2013 Budget Subcommittee mee"a*utes 4. Review of any proposed changes of staffing levels and operations and the resulting cost impacts. 5. Discussion of non -ad valorem and ad valorem budget objectives without regard to CIP, i.e. per unit assessment and millage rates. 6. Discussion of Budget Sub - committee position regarding beach renourishment and capital needs, non CIP and CIP (ad valorem and non -ad valorem) to be included with FY 2014 budget and going forward. 7. Audience comments 8. Adjourn ANY PERSON WISHING TO SPEAK ON AN AGENDA ITEM WILL RECEIVE UP TO THREE (3) MINUTES PER ITEM TO ADDRESS THE BOARD. THE BOARD WILL SOLICIT PUBLIC COMMENTS ON SUBJECTS NOT ON THIS AGENDA AND ANY PERSON WISHING TO SPEAK WILL RECEIVE UP TO THREE (3) MINUTES. THE BOARD ENCOURAGES YOU TO SUBMIT YOUR COMMENTS IN WRITING IN ADVANCE OF THE MEETING. ANY PERSON WHO DECIDES TO APPEAL A DECISION OF THIS BOARD WILL NEED A RECORD OF THE PROCEEDING PERTAINING THERETO, AND THEREFORE MAY NEED TO ENSURE THAT A VERBATIM RECORD IS MADE, WHICH INCLUDES THE TESTIMONY AND EVIDENCE UPON WHICH THE APPEAL IS TO BE BASED. IF YOU ARE A PERSON WITH A DISABILITY WHO NEEDS AN ACCOMMODATION IN ORDER TO PARTICIPATE IN THIS MEETING YOU ARE ENTITLED TO THE PROVISION OF CERTAIN ASSISTANCE. PLEASE CONTACT THE PELICAN BAY SERVICES DIVISION AT (239) 597 -1749 OR VISIT PELICANBAYSERVICESDIVISION.NET. 2/21/2013 4:28:57 PM BUDGET SUBCOMMITTEE OF THE PELICAN BAY SERVICES DIVISION BOARD TUESDAY, JANUARY 22, 2013 LET IT BE REMEMBERED that the Budget Subcommittee of the Pelican Bay Services Division Board met on Tuesday, January 22, 2013 at 3:00 p.m. at the Community Center at Pelican Bay, 8960 Hammock Oak Drive, Naples, with the following members present: Budget Subcommittee Members Michael Levy, Chairman John Chandler Keith J. Dallas Pelican Bay Services Division Staff W. Neil Dorrill, Administrator Kyle Lukasz, Operations Manager Geoffrey S. Gibson John Iaizzo absent Susan O'Brien Mary McCaughtry, Operations Analyst Lisa Resnick, Recording Secretary AGENDA (FINAL) 1. Roll Call 2. Agenda approval 3. FY'12 Fund balances actual vs. the estimates used to prepare the FY'13 Budget; and quantify affected areas 4. Review schedule for preparation of the FY'14 Budget including availability of County guidelines for salaries, wages, benefits and other items. 5. Clam Bay reassignment to PBSD: FY'13 additional tasks, associated costs and source of funds 6. Review Capital Projects: a) Non CIP i. Financial status of projects currently approved; and ii. Estimates for expected projects going forward b) CIP Activities i. Financial status of projects currently approved; and ii. Estimates for expected projects going forward c) Beach Renourishment (Mr. Chandler's add -on) 7. Audience Comments 8. Adjourn Five Budget Subcommittee members were present. Mr. Iaizzo was absent. AGENDA APPROVAL Mr. Dallas made a motion, second by Ms. O'Brien to approve the agenda as amended; Chandler's suggestion as Item 6 C. 'Beach Renourishment': The Subcomm' unanimously in favor and the motion passed. AND QUANTIFY AFFECTED AREAS Chairman Levy reviewed FY '12 forecasted versus actual expenditures. Actua n Water Management Fund was $1,084 more than forecasted, but actual expenditure mm autification Fund was $77,128 less than forecasted. The total variance was favorable at $7 a over above the balance rolled over to FY'13 Budget. For FY'14 Budget, any amount over and a the cash -on -hand 1 Budget Subcommittee Meeting Minutes January 22, 2013 required at the end of FY '13 would transfer to Capital Fund 322. Actual expenditures for Street Lighting Fund was favorable at $23,311 and the same policy described applies. FY'12 Clam Bay Fund 320 actual expenditures were less than forecasted by $176,150. Capital Fund 322 actual expenditures were less than forecasted by $536,911. These Funds' balances rolled over to FY'13 Budget and remaining balances at the end of FY '13 would roll over to FY'14. REVIEW SCHEDULE FOR PREPARATION OF FY'14 BUDGET INCLUDING AVAILABILITY OF COUNTY GUIDELINES FOR SALARIES, WAGES, BENEFITS. AND OTHER ITEMS Staff explained the County plans to set FY'14 budget policy on February 26 and the details should be available by mid - March. The Subcommittee reviewed the FY'14 budget preparation schedule. February 26, staff would discuss and present budget implications to any proposed changes in staffing levels and or operations; the FY'14 Budget objectives will be established before any CIP funding; and Capital needs for CIP and non -CIP projects will be reviewed and quantified. March 21, staff would present the initial proposed FY'14 budget and estimates for Capital projects will be finalized. April 16, the Subcommittee would review and approve a proposed FY'14 Budget for presentation to the full Board for their approval on May 1. May 14, if necessary, the Subcommittee would meet once more to incorporate any changes made and approved by the full Board. Mr. Dorrill explained in regards FY '13 Clam Bay reassignment, some of the current consultant and engineering work orders, and associated costs are eligible for Tourist Tax dollars Fund 195 and the Board of County Commissioners (BCC) decided that if Tourist Funds do not cover all expenses, money from the General Fund Reserves would cover the remaining costs. For water quality monitoring and other related benthic studies of fish, birds, and wildlife, a potential source of funds was the County's Un- incorporated General Fund 111. Additionally, some Coastal Zone Management (CZM) funding should become available for additional associated costs. 1 Budget Subcommittee Meeting Minutes January 22, 2013 Mr. Lukasz recommended funds in the FY'14 budget for non -CIP projects: $25,000 - $30,000 to refurbish traffic signs in the right -of -way and at community driveways; $85,000 for lake bank enhancements and littoral plantings, and $75,000 to install aerators in three lakes; and $50,000 per year in operating funds for North berm maintenance. If restoration of the North berm becomes necessary, the task would require $325,000 of Capital funds. Mr. Dallas made a motion, second by Mr. Gibson to make a recommendation to the full Board to include [sufficient] funds in the FY'14 budget to refurbish traffic signs in the right -of -way, and for uniformity and consistency, at community driveways. The Subcommittee voted unanimously in favor and the motion passed CIE The Subcommittee agreed to include funds in the FY'14 proposed budget for CIP projects: landscaping medians (and take input from Landscape Water Management Subcommittee); tree trimming and mitigation based on recommendations made by the arborist; for consistency, construct the remaining crosswalks on Pelican Bay Boulevard at North Pointe and Crayton intersections using clay brick pavers; and crosswalks on Gulf Park at Ridgewood and Greentree. Staff mentioned original Wilson Miller cost estimates were likely to have increased by 10 %. The Subcommittee would discuss Capital projects going forward in more detail on February 26 including pathways; and ad- valorem funds for street lighting. The Subcommittee agreed the Board should consider involvement in the County's large -scale beach renourishment project for Pelican Bay beaches, as well as potential implications, and $1,000,000 or more in FY'14 budget. This subject was a February 13 Regular Session agenda item for further discussion. Mr. Chandler made a motion, second by Mr. Dallas to adjourn. The Subcommittee unanimously in favor, the motion passed, and meeting adjourned at 4:48 p.m. Michael Levy, Chairman 1 10:15:20 AM REVIEW OF CAPITAL FORECAST A. Non Ad- valorem - FY 2014 through FY 2017 CIP • Crosswalks: Amount Year PB Blvd. & North Pointe $75,000 2013 PB Blvd. & Crayton $75,000 2013 Gulf Park & Greentree $75,000 2013 Gulf Park and Ridgewood $75,000 2013 Sub Total $300,000 ($39.38 per ERU) • Medians Landscaping & Irrigation $200,000 2014 $200,000 2015 $200,000 2016 *Do we need to continue more years? $200,000 * 2017 NON CIP • Pathways: Oakmont Lake $80,000 2016 or 2017 Glenview (PBSD Portion) 415,000 2016 • County Pathways: Gulf Park (63 %) $300,000 ?? North Pointe (75 %) Crayton (60 %) $250,000 ?? Hammock Oak (25 %) Ridgewood (22 %) Oakmont (55 %) $425,000 ?? Greentree (55 %) Glenview (37 %) ?? ?? • Lake Bank Enhancements and Littoral Plantings $85,000 2014 -2017 • Lake Aeration - Phase 1 $200,000 2014 - Phase II $200,000 2015 • North Berm $330,000 2014 • Street Sign Renovation $15,000 2014 • Beach Renourishment ?? ?? • Unknown $100,000 2014 -2017 B. Ad- valorem - FY 2014 through FY 2026 Street Lights ** • Pelican Bay Blvd. & Gulf Park Ligh Fixtures $713,000 2018 on Existing Poles • Residential Light Fixtures & Poles $646,000 2021 • Replace PB Blvd. & Gulf Park Poles $321,000 2026 ** All Street Light costs would be plus inflation NOTE: Current Balance in Capital Fund 322 Hardscapes is $2,541,800 D 6 O G (D O Qj r) c O w in in c m n O r cr c O 7 r-r O n 0) II (u rL to (D O O W 4 F+ N N N O r w n - - N N N N N N N N N N N N N N N N N N N �= rOt OOOOOOOOOOOOOOOOOO om rt pj (D W W W N N N N N N N N N N r r r r r r d rr -1 N r O ;O O v 01 (-q 4 W N r O %0 W v 01 U1 �� ' O h7 rr 07 �Al(fR-Ef,-ulr ift +F� -EP, fPr iR +Pr+F� 0 N N N N N r r r r r r�� W, +Ff +F� +4- O V crn N O O 01 -� w w p 00 0 Cn N to 01 W r W O Co 01 V 0] O V O r Ul l0 O r t0 V-N 4 Ln 00 0 0�N N N r .A W -A V 01 r OD V W O Q1 W t0 -N 01 Ili 01 . L l W t0 01 r W N . 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You note that the 2011 instructions for the Form 1040 Schedule A, Itemized Deductions, state that real property taxes are deductible "only if the taxes are based on the assessed value of the property." On the other hand, a 2003 Chief Counsel memorandum dated November 24, 2003, regarding the deductibility of California Mello- Roos and other assessments, concludes that those assessments may, depending on the facts and circumstances, be deductible as real property taxes even though they are not imposed on an ad valorem basis. Section 164(a)(1) of the Internal Revenue Code permits a deduction for real property taxes, but does not define what constitutes a real property tax. Personal property taxes also may be deductible under § 164(a), but § 164(b)(1) requires a personal property tax be an ad valorem tax to be deductible. The Code does not explicitly require the same for real property taxes. Section 1.164 -4(a) of the Income Tax Regulations explains that to be deductible, a real property tax must be levied for the general public welfare at a like rate against all real property in the taxing authority's jurisdiction. In general, an GENIN- 152082 -11 2 amount that is assessed only on specific property benefitted by a local benefit (such as for streets, sidewalks, and like improvements) cannot be deducted as a real property tax. However, § 1.164- 4(b)(1) permits a deduction for assessments to provide local benefits to the extent that the taxpayer can show they were imposed to repair, maintain, or meet interest charges for such benefits. Revenue Ruling 80 -121, 1980 -1 C.B. 43, notes that a characteristic common to many real property taxes is that the tax is measured by the value of the real property. However, there is no statutory or regulatory requirement that a real property tax be an ad valorem tax to be deductible for federal income tax purposes. Assessments on real property owners, based other than on the assessed value of the property, may be deductible if they are levied for the general public welfare by a proper taxing authority at a like rate on owners of all properties in the taxing authority's jurisdiction, and if the assessments are not for local benefits (unless for maintenance or interest charges). We will recommend appropriate revisions to our forms and publications on this subject. I hope this information is helpful. If you have any questions, please contact me or at Sincerely, Christopher F. Kane Chief, Branch 3 Associate Chief Counsel (Income Tax & Accounting) a 8 I 13 61 APR 0 0 201/3 PELICAN BAY SERVICES DIVISION Municipal Services Taxing and Benefit Unit Ry Z a NOTICE OF PUBLIC MEETING TUESDAY, JANUARY 22, 2013 THE BUDGET SUBCOMMITTEE OF THE PELICAN BAY SERVICES DIVISION BOARD WILL MEET IN REGULAR SESSION ON TUESDAY, JANUARY 22, 2013 AT 3:00 PM AT THE COMMUNITY CENTER AT PELICAN BAY, LOCATED AT 8960 HAMMOCK OAK DRIVE, NAPLES, FLORIDA 34108. AGENDA 'District t District 2 _�- -��- District 3 i 1. Roll Call 'district 4 --- 2. Agenda approval. District 5 3. FY '12 Fund Balances actual vs. the estimates used to prepare the FY '13 Budget. Quantify affected areas 4. Review schedule for preparation of the FY '14 Budget — including availability of County guidelines for salaries, wages, benefits and other items. 5. Clam Bay reassignment to PBSD. FY '13 additional tasks, associated costs and source of funds. 6. Review Capital Projects projected expenses by FY: a) Non CIP i. Financial Status of projects currently approved; and ii. Estimates for expected projects going forward b) CIP Activities i. Financial status of projects currently approved; and ii. Estimates for expected projects going forward. 7. Audience Comments 8. Adjourn ANY PERSON WISHING TO SPEAK ON AN AGENDA ITEM WILL RECEIVE UP TO THREE (3) MINUTES PER ITEM TO ADDRESS THE BOARD. THE BOARD WILL SOLICIT PUBLIC COMMENTS ON SUBJECTS NOT ON THIS AGENDA AND ANY PERSON WISHING TO SPEAK WILL RECEIVE UP TO THREE (3) MINUTES. THE BOARD ENCOURAGES YOU TO SUBMIT YOUR COMMENTS IN WRITING IN ADVANCE OF THE MEETING. ANY PERSON WHO DECIDES TO APPEAL A DECISION OF THIS BOARD WILL NEED A RECORD OF THE PROCEEDING PERTAINING THERETO, AND THEREFORE MAY NEED TO ENSURE THAT A VERBATIM RECORD IS MADE, WHICH INCLUDES THE TESTIMONY AND EVIDENCE UPON WHICH THE APPEAL IS TO BE BASED. IF YOU ARE A PERSON WITH A DISABILITY WHO NEEDS AN ACCOMMODATION IN ORDER TO PARTICIPATE IN THIS MEETING YOU ARE ENTITLED TO THE PROVISION OF (tisO : ASSISTANCE. PLEASE CONTACT THE PELICAN BAY SERVICES SIGN AT (239) 597 -1749 OR VISIT PELICANBAYSERVICESDIVISION.NET. Item 8: 1/16/2013 1:46:32 PM Copies to: XFINITY Connect XFINITY Connect February 26, 2013 Budget Subcommittee 7. Audience Comments (submitted by Joseph Doyle) Page 1 of 1 Page l of '. napiespatriots @comcast. ne- + Font Size - PBSD Budget SubCommittee Jan 22nd -- Audience Comment ........ ...... . From : naplespatriots @comcast.net Tue, Jan 22, 2013 12:32 AM Subject: PBSD Budget SubCommittee Jan 22nd -- Audience Comment To : Iresnick @colliergov.net Cc : office@ pelicanbayservicesdivision,net, keithdailas @comcast.net, jlytle @napiesnews.com, nfn16799 @naples.net, jbaron @watersideshops.com, johnchandier219 @gmail.com, josiegeoff @aol.com, iaizzo @comcast.net, mikelevy435 @gmaii.com, naplessusan @comcast.net, djtrecker @yahoo.com, teedupi @aol.com, hunter hansen < hunter .hansen @waidorfastoria.com >, johnsusanboland @aol.com, OchsLeo <LeoOchs @colliergov.net >, Neil Dorrill <Neil @dmgfl.com >, Dwight E. Brock <Dwight. Brock@collierclerk.com >, Crystal K. Kinzel <Crystal, Kinzel @collierclerk.com> We would like to see a concerted effort to pare back the non - advalorem assessment for FY2014. Several areas in the workplan which need to be addressed for efficiencies and cost savings include, but are not limited to the following: 1. Reduce Administrative Staff by 1 FTE —salary & benefits. One option is to combine the work of Mary and Lisa into one position. Another option would be to "share" Mary and Lisa with other entity such as Pelican Marsh or Vanderbilt Beach 2. Reduce Maintenance Staff by 1 FTE or more —salary & benefits. We need to reduce our footprint on county employment and use contracted labor on an "as needed" basis. 3. Reduce the Contracted Administrator hours for non -Clam Pass activities by 50% because his hours have crept up since the original contract was implemented in 2009. 4. Revise the mulching schedule to twice per year- -save labor and materials 5. Pass the unused funds from the crosswalks project back to the taxpayers. No crosswalks were constructed in 2012, yet the money has been sitting in trust fund since 2011 assessment and again in FY2012 assessment. These monies need to be credited back to the taxpayers. 6. Obtain BCC funds for the newly assigned Clam Pass activities -- please see Commissioner Hiller's email from Jan 2nd as reference. 7. Renegotiate the PBSD office lease or move to less expensive space. The bottom line is that the PBSD needs to be creative in finding solutions to hold down expenses for the Pelican Bay taxpayers. Thank you, Joseph Doyle Sandy Doyle Laurel Oaks /Pelican Bay From: "HillerGeorgia" <GeorgiaHilier @coliiergov.net> To: naplespatriots @comcast.net Cc: office @pelicanbayservicesdivision .net, keithdailas @comcast net, jlytle @napiesnews.com, nfn16799 @napies.net, jbaron @watersideshops.com, johnchandler219 @gmaii.com, josiegeoff @aoi.com, iaizzo @comcastnet, mikelevy435 @gmaii.com, naplessusan @comcast.net, djtrecker @yahoo.com. teedupi @aoi.com, "hunter hansen' < hunter .hansen @waldorfastoria.com >, johnsusanboland @aol.com, "OchsLeo ^' <LeoOchs @coiliergov net >, "Neil Dorrill" <Neil @dmgfi.com >, 'Dwight E. Brock" < Dwight.Brock @collierclerk.com >, "Crystal K. Kinzel° <Crystal.Kinzel @colliercierk com> Sent: Wednesday, January 2, 2013 &45:49 AM Subject: Re: PBSD -- 01/02/2013– Agenda Item 11 -- Changes to County Ordinance -- Audience Comment To all: There will not be an additional cost to the MSTU. With thanks - Commissioner Georgia Hiller On Dec 31, 2012, at 4:03 PM, "naplespatriots @comcast.net< mailto :napiespatriots @comcast.net >" <naplespatriots @comcast.net< mailto :naplespatriots @comcast.net— wrote: We are concerned with the wording in section 1: 'The Unit will be solely responsible for advising the County on dredging and maintaining Clam Pass for the purpose of enhancing the health of the affected mangrove forest, and will manage such activities for the County." This management activity will be are additional cost to the residents of Pelican Bay. Does BCC plan to reimburse the PBSD for the time spent by the contracted administrator as well as the assigned staff for their activities related to managing Clam Pass? it appears that the tranfer of the responsibility for managing Clam Pass was transferred from the Coastal Advisory Council to PBSD without consideration of the impact on the PBSD budget http:/ /web.mail.comcast. net /zimbra/h/printmessage ?id= 5601&tz= Americ-a1New_York &xim =l 2%261201 ;