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Agenda 08/22/2018PELICAN BAY SERVICES DIVISION Municipal Services Taxing and Benefit Unit NOTICE OF PUBLIC MEETING WEDNESDAY, AUGUST 22, 2018 THE BUDGET COMMITTEE OF THE PELICAN BAY SERVICES DIVISION WILL MEET ON WEDNESDAY, AUGUST 22" d AT 9:00 AM AT THE PBSD OFFICE LOCATED AT 801 LAUREL OAK DRIVE, SUITE 302, NAPLES, FL. AGENDA 1. Pledge of Allegiance 2. Roll call 3. Agenda approval 4. Audience comments 5. Longterm needs a. Project identification i. Sidewalks ii. Lake bank remediation iii. Stormwater collection structures/piping iv. Shop/office replacement v. Other b. Cost identification c. Borrowing methods/timing d. Recommendations 6. PBSD Funding Stream a. Ad valorem vs. non -ad valorem b. ERU assignments for commercial members c. Recommendations 7. Other Business 8. New Business 9. 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 PELICAN BAYSERVICESDIVISION.NET. Agenda item #6 Page 1 of 16 PBSD Funding Streams Historical Persaective The funding for operating the PBSD (and the prior PBID) has traditionally been paid by the residents of Pelican Bay as part of their yearly tax bill from the Collier County Tax Collector. At the outset in 1980, the total collected was comprised of two separate funding "streams"... one portion based on property values (ad valorem) and one which was based on property size (there were actually three streams, one dedicated to retiring a bond issue which Westinghouse floated to fund some of the initial infrastructure... this bond was eventually defeased, leaving only the two noted streams as ongoing assessments). Up to 1993, the methodology used to distribute the pain from the second stream was based on gross acreage which each resident owned. This resulted in annual assessments which varied greatly among the residents, primarily due to the density of a parcel. For example, in 1993 a resident in a high-rise parcel paid anywhere from $30 to $170 per year, whereas a single family resident paid anywhere from $260 to $790 per year for essentially the same services. In 1993, the Pelican Bay Advisory Committee recommended to the Board of County Commissioners a new method for funding the PBSD operations, which was based on the number of equivalent residential units (ERU's) within Pelican Bay. Each completed residential unit was assigned a value of one (1) ERU. Each undeveloped residential parcel and each commercial parcel was assigned an ERU based on the parcel size, use and type of property. Each such member was expected to pay a flat fee, based on the assigned ERU value.... a non -ad valorem levy (meaning the fee was not based on the property's value). Two Funding Streams The PBSD has continued to operate with these two parallel streams of revenue since 1993. Traditionally, the ad valorem stream has been dedicated to funding the operation and eventual replacement of street lights (and supplemental security patrols), while the non -ad valorem stream has been used to fund the balance of the PBSD revenue needs. There is nothing magical about this particular segregation of funds and there appears to be no requirement that this distribution be maintained, other than for bookkeeping tidiness. If fact, during the 1993 negotiations with the county, then Administrator Jim Ward argued that an eventual "switch to an ad valorem based tax" to fund all of the PBSD operations would be appropriate, but only after the PUD was fully developed and all parcels had improvements eligible for meaningful taxation. Agenda item #6 Page 2 of 16 Commercial Member ERU's The direct benefits of the PBSD primarily accrue to the residential parcels within the PUD. The argument for asking commercial owners to participate in the overall funding needs was based on a number of considerations. Clearly, if a given piece of real estate was excluded from potential residential development and instead placed in commercial service, there would have been a net loss in potential PBSD revenue which would need to be restored in some fashion. The commercial members also enjoy a financial benefit from being situated within and surrounded by a large contingent of very affluent citizens. Likewise, residential members enjoy the convenience of the upscale shopping, dinning, and recreation which is made possible by attracting financially capable commercial members... thus there is a symbiotic relationship between the various components of occupancy, which underscores the mutual benefit of keeping the overall PUD healthy and at the top of it's game. The assignment of ERU's to the various commercial parcels continues to be based on gross acreage, independent of property value. One (1) ERU is assigned per acre for unimproved property and 5.75 ERU's are assigned per acre for improved property. The definition of "improved" seems to rely on the existence of any hardscape, no matter how modest relative to the parcel size. Thus ten acres of paved parking lot with a single guard house would be burdened with an ERU assignment similar to that of a five story office building situated on a parcel of similar size. This rigid methodology results in some perverse ERU assignments. For example, the parcel on which the Ritz is located is clearly more valuable by any metric than the parcel on which the Inn at Pelican Bay is situated and should reasonably carry a heavier portion of the load. Ironically, the property the Ritz is located on actually requires substantially more than average PBSD maintenance due to drainage issues surrounding the property. Nevertheless, the ERU assignments for both are exactly the same (per acre). Alternatively, the Club has somehow managed to isolate the ten acre parcel where their clubhouse "improvement" is located and to categorize the balance of their acreage as unimproved property, yielding an ERU assignment well below any reasonable level. As time has passed, some the parcels have been divided and/or ceased to exist. For a variety of reasons, some parcels have appreciated at a greater rate than others. The total number of ERU's has also increased since the early days of the PUD's existence, as new residential units have been added to the rolls. Even now, the imminent addition of 67 new residential ERU's is expected as the Mystique building(s) near completion. It is therefore reasonable for the PBSD Advisory Board to periodically revisit the ERU assignments to reevaluate the appropriate ratio between residential vs. commercial members, and the fairness of the distribution within the commercial sector. It is also reasonable to revisit the proportion of funding between ad valorem and non -ad valorem streams. For example, one might determine that a more equitable accumulation of revenue might be achieved by increasing the ad -valorem levy (based on taxable value) with a corresponding reduction in the non -ad valorem, flat fee. 2 Agenda item #6 Page 3 of 16 The purpose of this study is to consider the impact of these types of changes on Pelican Bay members and to make appropriate recommendations. Winner and Losers From the outset, one must accept that any change in the funding method(s) will result in "winners" and "losers". For example, a bias towards increased ad valorem funding would penalize the Ritz because the County Appraiser has determined that it enjoys extraordinary value, whereas the similar Naples Grande establishment would be favored because of it's lower appraised value (per acre). A drift towards ad valorem funding would favor institutional members (the Artis-Naples, Ritz, St. Williams Church, etc.), as these organization are able to dodge the ad valorem tax bullet entirely.... they would enjoy a windfall at the expense of other members without similar tax preferences. A drift towards ad valorem funding would also favor low value residential properties at the expense of high value properties... some owners would enjoy a reduction in total PBSD levies, while others would experience an increase. ERU assignments are also not immune from revision. Clearly, the ERU assignment to each residential unit is not, by definition, going to change... one residential unit is a "residential unit". By contrast, however, the ERU assignments to commercial members certainly should be pliable, with the distribution within commercial members subject to re -allocation and/or an outright reduction of the total number of commercial ERU's. Again, winners and losers.... a reallocation of existing commercial ERU's based on criteria other than gross acreage would favor some parcels over others, in a zero -sum shuffling. Similarly, a formula change might result in an outright reduction in the total number of commercial ERU's, shifting the burden for PBSD funding from commercial members to residential members. Exhibits 1. Existing PBSD Funding Streams 2. Impact — PBSD Funding exclusively via ad Valorem Levy 3. Impact — PBSD Funding exclusively via non -ad Valorem Levy 4. Impact — rebalance existing commercial ERU distribution based on Gross Acreage 5. Impact — rebalance existing commercial ERU distribution based on Property Value 3 Agenda item #6 Page 4 of 16 6. Impact — revise total number of commercial ERU's to reflect Equivalent Residential Density 7. Impact— adjust ad Valorem Levy (increase) to cover FY2018 "accrual" funding 8. Impact — adjust ad Valorem Levy (increase) to cover FY2019 "accrual" funding 9. Impact — specimen residential parcels subject to ad Valorem Levy adjustment Commentary Exhibit 1 details the current ERU assignments and the total revenues generated for FY2018 from both ad valorem and non -ad valorem funding streams. Exhibit 2 shows the impact on all members (commercial and residential) if we were to rely exclusively on ad valorem funding. Note that institutional and county members are particularly favored by this method, as they are tax exempt and would therefore dodge any PBSD levy entirely. Exhibit 3 shows the impact on all members if we were to rely exclusively on non -ad valorem funding. Theoretically, funding via ad valorem vs. non -ad valorem methods makes no difference to the operations of PBSD.... the dollars are fungible and their spending power makes no distinction as to sourcing. There are, however, opposing perspectives of fairness to residential members. The argument for flat rate, non -ad valorem levy is predicated on the notion that all members equally benefit from the services which the PBSD provides, regardless of whether one lives in a $25M home in Bay colony or an entry level home elsewhere in the community.... a properly functioning storm water management system or flourishing landscaping adds equal value to all. Alternatively, funding via an ad valorem method distributes the cost of operations to owners in proportion to their financial strength. An owner who chooses to live in a 25M home should reasonably expect to pay higher property taxes, along with higher operation and maintenance costs. This is the primary rational for revenue collection supporting most governmental services. In practice, the balance between ad valorem and non -ad valorem funding does involve cash flow considerations for the PBSD, beyond any issues of fairness between the various members. Funding via a non -ad valorem levy provides a reliable and predictable flow of funds to meet the ongoing needs of the division. Funds flowing from ad valorem levies are not as reliable. The county has demonstrated a historical reluctance to making changes to millage rates for ad valorem income streams, as property values fluctuate. Thus, the total revenue provided from such a method varies.... often upward, but sometimes downward. In Agenda item #6 Page 5 of 16 This is partially the rational behind a recent NCFR referendum to consider moving towards a non -ad valorem method of raising funds. The NCFR claims that declining Collier County taxable values during 2007 precipitated decreases in revenues ranging from 5% - 24% during the subsequent ten years. The annual PBSD budgeting process would also be made more complicated, as assumptions would need to be made, in advance, about any changes in aggregate taxable property values which might be expected for the following fiscal year and the degree to which residents might take advantage of the discount for early payment of property taxes. As an example, the ad valorem PBSD funding expectation for FY2018 was $564,400, but early payment discounts reduced the actual amount collected to only $541,800 (forecast). Most of the functions performed by the PBSD must continue, regardless of any fluctuation in property values from year to year. One would not want to temporarily suspend mowing grass because of a transient drop in property values. Thus, ad Valorem funding streams should be restricted to those projects which are accrual in nature, calling for the gradual build up of cash over several years, without the prospect for compromising day to day operational needs. Examples would include the accumulation of funds for street light replacements, sidewalk replacement, beach renourishment, lake bank remediation, site improvements, etc. The upshot is that ad valorem collections offer superior "fairness considerations" to members, while non -ad valorem collections offer superior "cash management considerations" for the PBSD. We currently include both streams and therefore enjoy a compromise solution which includes advantages from both... analogous to diversifying one's investment portfolio. Exhibit 4 maintains the existing ad valorem flows, but attempts to rebalance the existing commercial ERU assignments, based on the original emphasis on Gross Acreage. This analysis lays bare the extraordinary concessions which the Club has enjoyed over the years.... the result of classifying the bulk of their real estate holdings as "unimproved" dirt. Clearly, the golf course is "improved" relative to the raw dirt surrounding Ava Maria. Were ERU's to be adjusted to reflect even a middle ground between improved and unimproved property, the Club's non -ad valorem contribution to the PBSD would be more congruent with all other Pelican Bay properties. Exhibit 5 maintains the existing ad valorem flows, but rebalances the existing commercial ERU assignments based on property values, as determined by the County Appraiser. This particular analysis precipitated the unexpected revelation that the Club has somehow managed to keep their most significant improvement (the clubhouse itself) segregated from the actual recreational acreage. This leaves all but ten of its total 230.65 acres classified as unimproved land for taxation purposes. So in a PUD where half -acre parcels suitable for home construction routinely fetch well over $1 M, the club owns 220 acres of similar property with a tax burden calculated as if it were worth 5 Agenda item #6 Page 6 of 16 only $4.2M! As a result of this distortion, this particular analysis cannot be considered particularly useful and is included here for reference only. Exhibit 6 maintains the existing ad valorem flows, but recalculates the total number of commercial ERU's based on Equivalent Residential Density. Of the 2100+ acres in Pelican bay, 979.5284 are in use for residential occupancy.... roughly 6.5 residential units per acre. To the extent that the St. Williams church consumes 6.26 acres, there are roughly 41 potential residential units displaced... essentially an "opportunity cost" comparison. This particular analysis argues that a commercial member should be responsible for providing PBSD funding equal to that which the sacrificed residential units would have provided. Once again, one can see the extraordinary concessions which the Club has enjoyed over the years. If the Pelican Bay PUD were to be planned today instead of during the 1970's, it is unlikely that provisions for a golf course would have been included. Coastal real estate has simply become too valuable and renders such land -intensive recreation hopelessly unable to satisfy "highest and best use" criteria for real estate development. Exhibits 7 & 8 provide some legitimate fodder for consideration. Both reflect a modest drift towards ad valorem funding, with the fairness component clearly at work. Exhibit 7 assumes that the accrual type projects included in the FY2018 would be funded via ad valorem funding and the balance of the FY2018 cash needs would be generated via non -ad valorem funding. This is in keeping with the "cash flow" admonitions noted early in this commentary. Exhibit 8 provides a similar analysis, but assumes the accrual and non -accrual revenues included in the proposed FY2019 budget. In both cases, a modest reduction in total PBSD cost (ad valorem and non -ad valorem combined) is realized by all commercial members, except the Ritz (unfortunately, the Ritz has "suffered" from a disportunately rapid advance in appraised value and is therefore not positioned to capture the benefits of any rebalancing towards a "value" based assessment). Either of these modest movements towards ad valorem funding provides some welcome relief to most commercial members, avoids the political difficulties and/or draconian upheavals associated with changing the existing ERU assignments, and softens the cost to those residential members who might be financially challenged. Exhibit 9 demonstrates the impact of Exhibit 7 changes on specimen residential properties. For those properties with taxable values of less than $864,869, the total expense of funding the PBSD (combined ad valorem and non -ad valorem) would actually be reduced. The offset, of course, is a net increase for those properties of greater taxable value, which would presumably be accompanied by more financially capable owners. 1.1 Agenda item #6 Page 7 of 16 Preliminary Observations At the outset of Pelican Bay's existence, land was relatively abundant. The development of a comprehensive community which included a robust golf course was surly a marketing advantage to Westinghouse... one that did not represent a particularly disproportionate maintenance burden compared to the balance of the undeveloped PUD. As the PUD became more fully developed, with an ever increasing number of improved properties making substantial contributions to the overall maintenance costs, the relative contribution of the Club parcel(s) began to shrink. We are now at the final stage of development, where the 220 recreational acres which the Club owns are essentially the only remaining ground which continues to be classified as "unimproved". The resulting numbers are startling.... the Club now consumes nearly 17% of the total developable land mass in Pelican Bay, but pays only 3.3% of the total cost of operating the PBSD. Their total contribution to the operation and replacement of street lights (account 778) amounts to only $488 per year, 0.086% of the total collected. This is surly acceptable to the roughly 6% of the Pelican Bay residents who are members of the Club, but it leaves the remaining 94% of our owners "carrying much of the water" for this private organization. The Club benefits from legacy preferences associated with both property taxes (appraised as undeveloped land) and a suppressed ERU assignment. The "what if' scenarios which are included in this study all highlight the financial impact these preferences have on the remaining Pelican Bay members, including the other commercial members. The PBSD is not in a position to influence the County Appraiser's valuation methodology, but we might want to consider approaching the BCC to recommend a modest adjustment in the formula for assigning ERU's. For example, one might suppose that authentically unimproved property (which we no longer have within Pelican Bay) could continue to be assigned one ERU per acre, fully improved parcels could continue to be assigned 5.75 ERU's per acre and a new classification for "improved recreational" parcels could be assigned 2 ERU's per acre. This would move the Club's contribution to the PBSD operating costs closer to a parity level with other commercial members. Such a change would also adjust the contribution from the 14.88 acre County Park. This analysis also discovered that two parcels, which are clearly improved by any standard, continue to be classified as unimproved and therefore have anemic ERU assignments. The 1.43 parcel which the Club uses as a maintenance center continues to pay at the 1.43 ERU rate instead of the more appropriate 4.68 rate. The 12 acre parcel (owned by the County) which includes reclaimed water pumping and storage facilities, an abandoned water treatment facility the primary Summit hub and the Shop structures which are leased to the PBSD continues to pay at the 12 ERU rate instead of the appropriate 69 ERU rate. The Appraiser should take steps to re-classify these parcels. The financial impact on the PBSD at FY2018 non -ad valorem assessment rates would have been plus $39,334.82. 7 Agenda item #6 Page 8 of 16 Final Recommendations :M Pelican Bay Services Division - FY 2018 Assessment Analysis Exhibit 1 FY 2018 Description Parcel ID Units (ERO Taxable Value Commercial Ritz Carlton 00168360006 150.77 $167,222,290 Public Library 00169000006 9.72 $0 Fire Station 00176682006 20.87 $0 Fifth Third Bank 32435500101 4.83 $1,343,596 Market Place Parcel 1 64030000252 23.58 $3,304,986 Market Place Parcel 2 (Publix) 64030000508 30.07 $5,758,550 Market Place Parcel 3 64030001002 36.69 $6,791,860 Market Place Parcel 4 (Bank United) 64030001109 5.92 $1,168,046 Market Place Parcel 5 (Ruby Tuesday's) 64030001206 6.38 $1,472,437 Market Place (Momentum Bank) 64380000355 12.59 $8,531,194 Pelican Bay Financial Center 64380000601 23.17 $12,085,036 HMA, Wachovia 66270040009 57.40 $32,414,646 SunTrust 66270120000 26.80 $12,374,082 Waterside Shops 66270160002 125.70 $43,420,936 Morgan Stanley 66270200001 17.65 $7,620,917 Morgan Stanley (additional land) 66270200108 3.62 $656,986 Artis-Naples 66270240003 37.38 $0 Comerica 66270240100 11.50 $6,076,124 Waterside Shops (Saks parcel) 66270240207 4.08 $5,334,570 Waterside Shops (Jacobson's parcel) 66270240304 0.00 Waterside Shops (US Trust parcel) 66270240401 5.75 $1,661,065 Waterside Shops (Barnes & Noble parcel) 66270240508 7.19 $2,282,000 Waterside Shops (Nordstrom's parcel) 66270240605 7.42 $7,379,415 St. Williams 66272360004 36.00 $0 Naples Grande 69209000004 161.50 $95,800,800 Inn at Peliclan Bay 51680000107 14.38 $10,078,020 Other PBSD (water plant) 66330200022 12.00 $0 County Park 66679080505 14.88 $0 The Club at Pelican Bay various 278.15 $5,689,449 Residential (Future) Gulf Bay (Waterpark Place C) 81210001753 41.72 $4,754,598 Gulf Bay (Waterpark Place D) 81210002257 3.34 $100 Gulf Bay (Waterpark Place C&D) 81210002309 53.24 $20,262,241 Commercial (and Future Residential) otal Residential 1244.29 $463,483,944 6371.00 $6,122,467,611 7615.29 $6,585,951,555 Agenda item #6 Page 9 of 16 FY 2018 FY 2018 FY 2018 ad Valorem $ non -ad Valorem $ Total $ (0.0857 mil) ($652.86 / ERU) $14,331 $98,432 $112,763 $0 $6,346 $6,346 $0 $13,625 $13,625 $115 $3,153 $3,268 $283 $15,394 $15,678 $494 $19,632 $20,125 $582 $23,953 $24,535 $100 $3,865 $3,965 $126 $4,165 $4,291 $731 $8,220 $8,951 $1,036 $15,127 $16,162 $2,778 $37,474 $40,252 $1,060 $17,497 $18,557 $3,721 $82,065 $85,786 $653 $11,523 $12,176 $56 $2,363 $2,420 $0 $24,404 $24,404 $521 $7,508 $8,029 $457 $2,664 $3,121 $0 $0 $0 $142 $3,754 $3,896 $196 $4,694 $4,890 $632 $4,844 $5,477 $0 $23,503 $23,503 $8,210 $105,437 $113,647 $864 $9,388 $10,252 $0 $7,834 $7,834 $0 $9,715 $9,715 $488 $181,593 $182,081 $407 $27,237 $27,645 $0 $2,181 $2,181 $1,736 $34,758 $36,495 $39,721 $812,347 $852,068 $524,695 $4,159,356 $4,684,051 $564,416 $4,971,703 $5,536,119 Agenda item #6 Page 10 of 16 Pelican Bay Services Division - FY 2018 Assessment Analysis Exhibit 2 What If? FY 2018 FY 2018 FY 2018 FY 2018 ALL $ Total $ Description Parcel ID Units ERUJ Taxable Value I ad Valorem $ non -ad Valorem $ Total $ ad Valorem Im act (0.0857 mil) ($652.86 / ERU) (0.8406 mil) Commercial Ritz Carlton 00168360006 150.77 $167,222,290 $14,331 $98,432 $112,763 $140,567 $27,804 Public Library 00169000006 9.72 $0 $0 $6,346 $6,346 $0 ($6,346) Fire Station 00176682006 20.87 $0 $0 $13,625 $13,625 $0 ($13,625) Fifth Third Bank 32435500101 4.83 $1,343,596 $115 $3,153 $3,153 $1,129 ($2,024) Market Place Parcel 1 64030000252 23.58 $3,304,986 $283 $15,394 $15,678 $2,778 ($12,900) Market Place Parcel 2 (Publix) 64030000508 30.07 $5,758,550 $494 $19,632 $20,125 $4,841 ($15,284) Market Place Parcel 3 64030001002 36.69 $6,791,860 $582 $23,953 $24,535 $5,709 ($18,826) Market Place Parcel 4 (Bank United) 64030001109 5.92 $1,168,046 $100 $3,865 $3,965 $982 ($2,983) Market Place Parcel 5 (Ruby Tuesday's) 64030001206 6.38 $1,472,437 $126 $4,165 $4,291 $1,238 ($3,054) Market Place (Momentum Bank) 64380000355 12.59 $8,531,194 $731 $8,220 $8,951 $7,171 ($1,779) Pelican Bay Financial Center 64380000601 23.17 $12,085,036 $1,036 $15,127 $16,162 $10,159 ($6,004) HMA, Wachovia 66270040009 57.40 $32,414,646 $2,778 $37,474 $40,252 $27,248 ($13,004) SunTrust 66270120000 26.80 $12,374,082 $1,060 $17,497 $18,557 $10,402 ($8,155) Waterside Shops 66270160002 125.70 $43,420,936 $3,721 $82,065 $85,786 $36,500 ($49,286) Morgan Stanley Morgan Stanley (additional land) 66270200001 66270200108 17.65 3.62 $7,620,917 $656,986 $653 $56 $11,523 $2,363 $12,176 $2,420 $6,406 $552 ($5,770) ($1,867) Artis-Naples 66270240003 37.38 $0 $0 $24,404 $24,404 $0 ($24,404) Comerica 66270240100 11.50 $6,076,124 $521 $7,508 $8,029 $5,108 ($2,921) Waterside Shops (Saks parcel) 66270240207 4.08 $5,334,570 $457 $2,664 $3,121 $4,484 $1,363 Waterside Shops (Jacobson's parcel) 66270240304 0.00 $0 $0 $0 $0 $0 Waterside Shops (US Trust parcel) 66270240401 5.75 $1,661,065 $142 $3,754 $3,896 $1,396 ($2,500) Waterside Shops (Barnes & Noble parcel) 66270240508 7.19 $2,282,000 $196 $4,694 $4,890 $1,918 ($2,971) Waterside Shops (Nordstrom's parcel) 66270240605 7.42 $7,379,415 $632 $4,844 $5,477 $6,203 $726 St. Williams 66272360004 36.00 $0 $0 $23,503 $23,503 $0 ($23,503) Naples Grande Inn at Peliclan Bay various 51680000107 161.50 14.38 $95,800,800 $10,078,020 $8,210 $864 $105,437 $9,388 $113,647 $10,252 $80,530 $8,472 ($33,117) ($1,780) Other PBSD (water plant) 66330200022 12.00 $0 $0 $7,834 $7,834 $0 ($7,834) County Park 66679080505 14.88 $0 $0 $9,715 $9,715 $0 ($9,715) The Club at Pelican Bay various 278.15 $5,689,449 $488 $181,593 $182,081 $4,783 ($177,298) Residential (Future) Gulf Bay (Waterpark Place C) 81210001753 41.72 $4,754,598 $407 $27,237 $27,645 $3,997 ($23,648) Gulf Bay (Waterpark Place D) 81210002257 3.34 $100 $0 $2,181 $2,181 $0 ($2,180) Gulf Bay (Waterpark Place C&D) 81210002309 53.24 $20,262,241 $1,736 $34,758 $36,495 $17,032 ($19,462) Total Commercial (and Future Residential) 1244.29 $463,483,944 $39,721 $812,347 $852,068 $389,605 ($462,463) Total Residential 6371.00 $6,122,467,611 $524,695 $4,159,356 $4,684,051 $5,146,546 $462,495 Totals 7615.29 $6,585,951,555 $564,416 $4,971,703 $5,536,119 $5,536,151 $32 Agenda item #6 Page 11 of 16 Pelican Bay Services Division - FY 2018 Assessment Analysis Exhibit 3 What If? FY 2018 FY 2018 FY 2018 FY 2018 ALL $ Total $ Description Parcel ID Units (ERU) Taxable Value ad Valorem $ non -ad Valorem $ Total $ non -ad Valorem ____Impact (0.0857 mil) ($652.86 / ERU) ($726.97 / ERU) Commercial Ritz Carlton 00168360006 150.77 $167,222,290 $14,331 $98,432 $112,763 $109,605 ($3,157) Public Library 00169000006 9.72 $0 $0 $6,346 $6,346 $7,066 $720 Fire Station 00176682006 20.87 $0 $0 $13,625 $13,625 $15,172 $1,547 Fifth Third Bank 32435500101 4.83 $1,343,596 $115 $3,153 $3,153 $3,511 $358 Market Place Parcel 1 64030000252 23.58 $3,304,986 $283 $15,394 $15,678 $17,142 $1,464 Market Place Parcel 2 (Publix) 64030000508 30.07 $5,758,550 $494 $19,632 $20,125 $21,860 $1,735 Market Place Parcel 3 64030001002 36.69 $6,791,860 $582 $23,953 $24,535 $26,673 $2,137 Market Place Parcel 4 (Bank United) 64030001109 5.92 $1,168,046 $100 $3,865 $3,965 $4,304 $339 Market Place Parcel 5 (Ruby Tuesday's) 64030001206 6.38 $1,472,437 $126 $4,165 $4,291 $4,638 $347 Market Place (Momentum Bank) 64380000355 12.59 $8,531,194 $731 $8,220 $8,951 $9,153 $202 Pelican Bay Financial Center 64380000601 23.17 $12,085,036 $1,036 $15,127 $16,162 $16,844 $681 HMA, Wachovia 66270040009 57.40 $32,414,646 $2,778 $37,474 $40,252 $41,728 $1,476 SunTrust 66270120000 26.80 $12,374,082 $1,060 $17,497 $18,557 $19,483 $926 Waterside Shops 66270160002 125.70 $43,420,936 $3,721 $82,065 $85,786 $91,380 $5,594 Morgan Stanley 66270200001 17.65 $7,620,917 $653 $11,523 $12,176 $12,831 $655 Morgan Stanley (additional land) 66270200108 3.62 $656,986 $56 $2,363 $2,420 $2,632 $212 Artis-Naples 66270240003 37.38 $0 $0 $24,404 $24,404 $27,174 $2,770 Comerica 66270240100 11.50 $6,076,124 $521 $7,508 $8,029 $8,360 $332 Waterside Shops (Saks parcel) 66270240207 4.08 $5,334,570 $457 $2,664 $3,121 $2,966 ($155) Waterside Shops (Jacobson's parcel) 66270240304 0.00 $0 $0 $0 $0 $0 Waterside Shops (US Trust parcel) 66270240401 5.75 $1,661,065 $142 $3,754 $3,896 $4,180 $284 Waterside Shops (Barnes & Noble parcel) 66270240508 7.19 $2,282,000 $196 $4,694 $4,890 $5,227 $337 Waterside Shops (Nordstrom's parcel) 66270240605 7.42 $7,379,415 $632 $4,844 $5,477 $5,394 ($83) St. Williams 66272360004 36.00 $0 $0 $23,503 $23,503 $26,171 $2,668 Naples Grande various 161.50 $95,800,800 $8,210 $105,437 $113,647 $117,406 $3,759 Inn at Peliclan Bay 51680000107 14.38 $10,078,020 $864 $9,388 $10,252 $10,454 $202 Other PBSD (water plant) 66330200022 12.00 $0 $0 $7,834 $7,834 $8,724 $889 County Park 66679080505 14.88 $0 $0 $9,715 $9,715 $10,817 $1,103 The Club at Pelican Bay various 278.15 $5,689,449 $488 $181,593 $182,081 $202,207 $20,126 Residential (Future) Gulf Bay (Waterpark Place C) 81210001753 41.72 $4,754,598 $407 $27,237 $27,645 $30,329 $2,684 Gulf Bay (Waterpark Place D) 81210002257 3.34 $100 $0 $2,181 $2,181 $2,428 $248 Gulf Bay (Waterpark Place C&D) 81210002309 53.24 $20,262,241 $1,736 $34,758 $36,495 $38,704 $2,209 Total Commercial (and Future Residential) 1244.29 $463,483,944 $39,721 $812,347 $852,068 $904,562 $52,494 Total Residential 6371.00 $6,122,467,611 $524,695 $4,159,356 $4,684,051 $4,631,526 ($52,525) Totals 7615.29 $6,585,951,555 $564,416 $4,971,703 $5,536,119 $5,536,087 ($32) Agenda item #6 Page 12 of 16 Pelican Bay Services Division - FY 2018 Assessment Analysis Exhibit 4 "What If" - Commercial ERU's revised based on acreage FY2018 FY 2018 FY2018 Funding Streams Revised Revised Total $ Descri tion Parcel ID Units RU Appraised Value Taxable Value ad Valorem $ non -ad Valorem $ Total $ Acreage Units ERU ad Valorem $ non -ad Valorem $ Total $ Im act (0.0857 mil) ($652.86 / ERU) (0.0857 mil) Commercial Ritz Carlton 00168360006 150.77 $167,222,290 $167,222,290 $14,331 $98,432 $112,763 26.22 76.11 $14,331 $49,690 $64,021 ($48,742) Public Library 00169000006 9.72 $1,979,253 $0 $0 $6,346 $6,346 1.69 4.91 $0 $3,203 $3,203 ($3,143) Fire Station 00176682006 20.87 $4,774,229 $0 $0 $13,625 $13,625 3.63 10.54 $0 $6,879 $6,879 ($6,746) Fifth Third Bank 32435500101 4.83 $1,343,596 $1,343,596 $115 $3,153 $3,153 0.84 2.44 $115 $1,592 $1,707 ($1,446) Market Place Parcel 1 64030000252 23.58 $3,304,986 $3,304,986 $283 $15,394 $15,678 4.10 11.90 $283 $7,770 $8,053 ($7,624) Market Place Parcel 2 (Pubiix) 64030000508 30.07 $5,758,550 $5,758.550 $494 $19,632 $20,125 5.23 15.18 $494 $9,911 $10,405 ($9,720) Market Place Parcel 64030001002 36.69 $6,791,860 $6,791,860 $582 $23,953 $24,535 6.38 18.52 $582 $12,091 $12,673 ($11,863) Market Place Parcel (Bank United) 64030001109 5.92 $1,168,046 $1,168,046 $100 $3,865 $3,965 1.03 2.99 $100 $1,952 $2,052 ($1,913) Market Place Parcel 5 (Ruby Tuesday's) 64030001206 6.38 $1,472,437 $1,472,437 $126 $4,165 $4,291 1.11 3.22 $126 $2,104 $2,230 ($2,062) Market Place(Momentum Bank) 64380000355 12.59 $8,531,194 $8,531,194 $731 $8,220 $8,951 2.19 6.36 $731 $4,150 $4,881 ($4,069) Pelican Bay Financial Center 64380000601 23.17 $12,085,036 $12,085,036 $1,036 $15,127 $16,162 4.03 11.70 $1,036 $7,637 $8,673 ($7,489) HMA, Wachovia 66270040009 57.40 $32,414,646 $32,414,646 $2,778 $37,474 $40,252 9.98 28.97 $2,778 $18,913 $21,691 ($18,561) SunTrust 66270120000 26.80 $12,374,082 $12,374,082 $1,060 $17,497 $18,557 4.66 13.53 $1,060 $8,831 $9,892 ($8,665) Waterside Shops 66270160002 125.70 $43,420,936 $43,420,936 $3,721 $82,065 $85,786 23.15 67.20 $3,721 $43,872 $47,593 ($38,193) Morgan Stanley 66270200001 17.65 $7,620,917 $7,620,917 $653 $11,523 $12,176 3.07 8.91 $653 $5,818 $6,471 ($5,705) Morgan Stanley (additional land) 66270200108 3.62 $656,986 $656,986 $56 $2,363 $2,420 0.63 1.83 $56 $1,194 $1,250 ($1,169) Allis -Naples 66270240003 37.38 $61,295,654 $0 $0 $24,404 $24,404 6.50 18.87 $0 $12,318 $12,318 ($12,086) Comedies 66270240100 11.50 $6,076,124 $6,076,124 $521 $7,508 $8,029 2.00 5.81 $521 $3,790 $4,311 ($3,718) Waterside Shops (Saks parcel) 66270240207 4.08 $5,334,570 $5,334,570 $457 $2,664 $3,121 0.71 2.06 $457 $1,346 $1,803 ($1,318) Waterside Shops (Jacobson's parcel) 66270240304 0.00 $0 $0 $0 0.00 0.00 $0 $0 $0 $0 Waterside Shops (US Trust parcel) 66270240401 5.75 $1,661,065 $1,661,065 $142 $3,754 $3,896 1.00 2.90 $142 $1,895 $2,037 ($1,859) Waterside Shops (Bames & Noble parcel) 66270240508 7.19 $2,282,000 $2,282,000 $196 $4,694 $4,890 1.25 3.63 $196 $2,369 $2,564 ($2,325) Waterside Shops (Nordstrom's parcel) 66270240605 7.42 $7,379,415 $7,379,415 $632 $4,844 $5,477 1.29 3.74 $632 $2,445 $3,077 ($2,400) St. Williams 66272360004 36.00 $7,114,591 $0 $0 $23,503 $23,503 6.26 18.17 $0 $11,863 $11,863 ($11,640) Naples Grande various 161.50 $95,800,800 $95.800,800 $8,210 $105,437 $113,647 17.81 51.70 $8,210 $33,752 $41,962 ($71,685) Inn at Pelican Bay 51680000107 14.38 $10,078,020 $10,078,020 $864 $9,388 $10,252 2.50 7.26 $864 $4,738 $5,601 ($4,650) Other PBSD (water plant) 66330200022 12.00 $3,228,315 $0 $0 $7,834 $7,834 12.00 34.83 $0 $22,741 $22,741 $14,907 County Park 66679080505 14.88 $2,115,006 $0 $0 $9,715 $9,715 14.88 43.19 $0 $28,199 $28,199 $18,485 The Club at Pelican Bay various 278.15 $5,689,449 $5,689,449 $488 $181,593 $182,081 230.65 669.53 $488 $437,107 $437,595 $255,514 Residential (Future) Gulf Bay (Waterpark Place C) 81210001753 41.72 $4,754,598 $4,754,598 $407 $27,237 $27,645 3.37 $407 $27,237 $27,645 $0 Gulf Bay (Waterpark Place D) 81210002257 3.34 $100 $100 $0 $2,181 $2.181 0.27 $0 $2,181 $2,181 $0 Gulf Bay (Waterpark Place C&D) 81210002309 53.24 $20,262,241 $20,262,241 $1,736 $34,758 $36,495 4.30 $1,736 $34,758 $36,495 $0 Total Commercial (and Future Residential) 1244.29 $543,990,992 $463,483,944 $39,721 $812,347 $852,068 1,244.29 $39,721 $812,347 $852,068 $0 Total Residential 6371.00 $6,041,960,563 $6,122,467,611 $524,695 $4,159,356 $4,684,051 6371.00 $524,695 $4,159,371 $4,684,067 $15 Totals 7615.29 $6,585,951,555 $6,585,951,555 1 $564,416 $4,971,703 $5,536,119 7,615.29 $564,416 $4,971,716 $5,536,134 $15 O(iginaf ERU.AMORMENNIREM , Agenda item #6 Page 13 of 16 Pelican Bay Services Division - FY 2018 Assessment Analysis Exhibit 5 "What If" - Commercial ERU's revised to reflect Property Value FY2018 FY2018 FY2018 Funding Streams Revised Revised Total $ Description Parcel ID Units (ERUl Appraised Value Taxable Value ad Valorem $ non -ad Valorem $ Total $ Units (ERU) ad Valorem $ non -ad Valorem $ Total $ Impact (0.0857 mil) ($652.86 / ERU) (0.0857 mil) Commercial Ritz Carlton 00168360006 150.77 $167,222,290 $167,222,290 $14,331 $98,432 $112,763 369.26 $14,331 $241,073 $255,404 $142,642 Public Library 00169000006 9.72 $1,979,253 $0 $0 $6,346 $6,346 4.37 $0 $2,853 $2,853 ($3,492) Fire Station 00176682006 20.87 $4,774,229 $0 $0 $13,625 $13,625 10.54 $0 $6,883 $6,883 ($6,742) Fifth Third Bank 32435500101 4.83 $1,343,596 $1,343,596 $115 $3,153 $3,153 2.97 $115 $1,937 $2,052 ($1,101) Market Place Parcel 1 64030000252 23.58 $3,304,986 $3,304,986 $283 $15,394 $15,678 7.30 $283 $4,765 $5,048 ($10,630) Market Place Parcel 2 (Publix) 64030000508 30.07 $5,758,550 $5,758,550 $494 $19,632 $20,125 12.72 $494 $8,302 $8,795 ($11,330) Market Place Parcel 3 64030001002 36.69 $6,791,860 $6,791,860 $582 $23,953 $24,535 15.00 $582 $9,791 $10,373 ($14,162) Market Place Parcel (Bank United) 64030001109 5.92 $1,168,046 $1,168,046 $100 $3,865 $3,965 2.58 $100 $1,684 $1,784 ($2,181) Market Place Parcel (Ruby Tuesday's) 64030001206 6.38 $1,472,437 $1,472,437 $126 $4,165 $4,291 3.25 $126 $2,123 $2,249 ($2,043) Market Place (Momentum Bank) 64380000355 12.59 $8,531,194 $8,531,194 $731 $8,220 $8,951 18.84 $731 $12,299 $13,030 $4,079 Pelican Bay Financial Center 64380000601 23.17 $12,085,036 $12,085,036 $1,036 $15,127 $16,162 26.69 $1,036 $17,422 $18,458 $2,295 HMA, Wachovia 66270040009 57.40 $32,414,646 $32,414,646 $2,778 $37,474 $40,252 71.58 $2,778 $46,730 $49,508 $9,256 SunTrust 66270120000 26.80 $12,374,082 $12,374,082 $1,060 $17,497 $18,557 27.32 $1,060 $17,839 $18,899 $342 Waterside Shops 66270160002 125.70 $43,420,936 $43,420,936 $3,721 $82,065 $85,786 95.88 $3,721 $62,597 $66,318 ($19,467) Morgan Stanley 66270200001 17.65 $7,620,917 $7,620,917 $653 $11,523 $12,176 16.83 $653 $10,987 $11,640 ($536) Morgan Stanley (additional land) 66270200108 3.62 $656,986 $656,986 $56 $2,363 $2,420 1.45 $56 $947 $1,003 ($1,416) Artis-Naples 66270240003 37.38 $61,295,654 $0 $0 $24,404 $24,404 135.35 $0 $88,366 $88,366 $63,962 Comerica 66270240100 11.50 $6,076,124 $6,076,124 $521 $7,508 $8,029 13.42 $521 $8,760 $9,280 $1,252 Waterside Shops (Saks parcel) 66270240207 4.08 $5,334,670 $5,334,570 $457 $2,664 $3,121 11.78 $457 $7,691 $8,148 $5,027 Waterside Shops (Jacobson's parcel) 66270240304 0.00 $0 $0 $0 0.00 $0 $0 $0 $0 Waterside Shops (US Trust parcel) 66270240401 5.75 $1,661,065 $1,661,065 $142 $3,754 $3,896 3.67 $142 $2,395 $2,537 ($1,359) Waterside Shops (Barnes & Noble parcel) 66270240508 7.19 $2,282,000 $2,282,000 $196 $4,694 $4,890 5.04 $196 $3,290 $3,485 ($1,404) Waterside Shops (Nordstrom's parcel) 66270240605 7.42 $7,379,415 $7,379,415 $632 $4,844 $5,477 16.30 $632 $10,638 $11,271 $5,794 St. Williams 66272360004 36.00 $7,114,591 $0 $0 $23,503 $23,503 15.71 $0 $10,257 $10,257 ($13,246) Naples Grande various 161.50 $95,800,800 $95,800,800 $8,210 $105,437 $113,647 211.55 $8,210 $138,110 $146,320 $32,673 Inn at Peliclan Bay 51680000107 14.38 $10,078,020 $10,078,020 $864 $9,388 $10,252 22.25 $864 $14,529 $15,393 $5,141 Other PBSD (water plant) 66330200022 12.00 $3,228,315 $0 $0 $7,834 $7,834 7.13 $0 $4,654 $4,654 ($3,180) County Park 66679080505 14.88 $2,115,006 $0 $0 $9,715 $9,715 4.67 $0 $3,049 $3,049 ($6,665) The Club at Pelican Bay various 278.15 $5,689,449 $5,689,449 $488 $181,593 $182,081 12.56 $488 $8,202 $8,690 ($173,391) Residential (Future) Gulf Bay (Waterpark Place C) 81210001753 41.72 $4,754,598 $4,754,598 $407 $27,237 $27:645 $407 $27,237 $27,645 $0 Gulf Bay (Waterpark Place D) Gulf Bay (Waterpark Place C&D) 81210002257 81210002309 3.34 53.24 $100 $20,262,241 $100 $20,262,241 $0 $1,736 $2,181 $34,758 $21.1 $36,495 $0 $1,736 $2,181 $34,758 $2,181 $36,495 $0 $0 Total Commercial (and Future Residential) 1244.29 $543,990,992 $463,483,944 $39,721 $812,347 $852,068 1,244.29 $39,721 $812,347 $852,068 $0 Total Residential 6371.00 $6,041,960,563 $6,122,467,611 $524,695 $4,159,356 $4,684,051 6,371.00 $524,695 $4,159,371 $4,684,067 $15 Totals 7615.29 $6,585,951,555 $6,585,951,555 $564,416 $4,971,703 $5,536,119 7,615.29 $564,416 $4,971,718 $5,536,134 $15 Agenda item #6 Page 14 of 16 Pelican Bay Services Division - FY 2018 Assessment Analysis Exhibit 6 "What If" - Commercial ERU's revised based on Equivalent Residential Density' FY2018 FY 2018 FY2018 Funding Streams Revised Revised Total$ Description Parcel ID Units ERU Appraised Value Taxable Value ad Valorem $ non -ad Valorem $ Total $ Acreage Units ERU ad Valorem $ non -ad Valorem $ Total $ Im act (0.0857 mil) ($652.86 / ERU) (0.0857 mil) ($549.016 / ERU) Commercial Ritz Carlton 00168360006 150.77 $167,222,290 $167,222,290 $14,331 $98,432 $112,763 26.22 170.54 $14,331 $93,629 $107,959 ($4,803) Public Library 00169000006 9.72 $1,979,253 $0 $0 $6,346 $6,346 1.69 10.99 $0 $6,035 $6,035 ($311) Fire Station 00176682006 20.87 $4,774,229 $0 $0 $13,625 $13,625 3.63 23.61 $0 $12,962 $12,962 ($663) Fifth Third Bank 32435500101 4.83 $1,343,596 $1,343,596 $115 $3,153 $3,153 0.84 5.46 $115 $3,000 $3,115 ($39) Market Place Parcel 1 64030000252 23.58 $3,304,986 $3,304,986 $283 $15,394 $15,678 4.10 26.67 $283 $14,641 $14,924 ($754) Market Place Parcel 2 (Publix) 64030000508 30.07 $5,758,550 $5,758,550 $494 $19,632 $20,125 5.23 34.02 $494 $18,676 $19,169 ($956) Market Place Parcel 64030001002 36.69 $6,791,860 $6,791,860 $582 $23,953 $24,535 6.38 41.50 $582 $22,782 $23,364 ($1,171) Market Place Parcel 4 (Bank United) 64030001109 5.92 $1,168,046 $1,168,046 $100 $3,865 $3,965 1.03 6.70 $100 $3,678 $3,778 ($187) Market Place Parcel (Ruby Tuesday's) 64030001206 6.38 $1,472,437 $1,472,437 $126 $4,165 $4,291 1.11 7.22 $126 $3,964 $4,090 ($202) Market Place (Momentum Bank) 64380000355 12.59 $8,531,194 $8,531,194 $731 $8,220 $8,951 2.19 14.24 $731 $7,820 $8,551 ($399) Pelican Bay Financial Center 64380000601 23.17 $12,085,036 $12,085,036 $1,036 $15,127 $16,162 4.03 26.21 $1,036 $14,391 $15,426 ($736) HMA, Wachovia 66270040009 57.40 $32,414,646 $32,414,646 $2,778 $37,474 $40,252 9.98 64.91 $2,778 $35,637 $38,415 ($1,837) SunTrust 66270120000 26.80 $12,374,082 $12,374,082 $1,060 $17,497 $18,557 4.66 30.31 $1,060 $16,640 $17,701 ($856) Waterside Shops 66270160002 125.70 $43,420,936 $43,420,936 $3,721 $82,065 $85,786 23.15 150.57 $3,721 $82,666 $86,387 $601 Morgan Stanley 66270200001 17.65 $7,620,917 $7,620,917 $653 $11,523 $12,176 3.07 19.97 $653 $10,963 $11,616 ($560) Morgan Stanley (additional land) 66270200108 3.62 $656,986 $656,986 $56 $2,363 $2,420 0.63 4.10 $56 $2,250 $2,306 ($114) Anis-Naples 66270240003 37.38 $61,295,654 $0 $0 $24,404 $24,404 6.50 42.28 $0 $23,211 $23,211 ($1,193) Comerica 66270240100 11.50 $6,076,124 $6,076,124 $521 $7,508 $8,029 2.00 13.01 $521 $7,142 $7,662 ($366) Waterside Shops (Saks parcel) 66270240207 4.08 $5,334,570 $5,334,570 $457 $2,664 $3,121 0.71 4.62 S457 $2,535 $2,992 ($128) Waterside Shops (Jacobson's parcel) 66270240304 0.00 $0 $0 $0 0.00 0.00 $0 $0 $0 $0 Waterside Shops (US Trust parcel) 66270240401 5.75 $1,661,065 $1,661,065 $142 $3,754 $3,896 1.00 6.50 $142 $3,571 $3,713 ($183) Waterside Shops (Bames & Noble parcel) 66270240508 7.19 $2,282,000 $2,282,000 $196 $4,694 $4,890 1.25 8.13 $196 $4,464 $4,659 ($230) Waterside Shops (Nordstrom's parcel) 66270240605 7.42 $7,379,415 $7,379,415 $632 $4,844 $5,477 1.29 8.39 $632 $4,606 $5,239 ($238) St. Williams 66272360004 36.00 $7,114,591 $0 $0 $23,503 $23,503 6.26 40.72 $0 $22,354 $22,354 ($1,149) Naples Grande various 161.50 $95,800,800 $95,800,800 $8,210 $105,437 $113,647 17.81 115.84 $8,210 $63,597 $71,808 ($41,839) Inn at Pelican Bay 51680000107 14.38 $10,078,020 $10,078,020 $864 $9,388 $10,252 2.50 16.26 $864 $8,927 $9,791 ($461) Other PBSD (water plant) 66330200022 12.00 $3,228,315 $0 $0 $7,834 $7,834 12.00 78.05 $0 $42,851 $42,851 $35,016 County Park 66679080505 14.88 $2,115,006 $0 $0 $9,715 $9,715 14.88 96.78 $0 $53,135 $53,135 $43,420 The Club at Pelican Bay various 278.15 $5,689,449 $5,689,449 $488 $181,593 $182,081 230.65 1,500.18 $488 $823,624 $824,112 $642,031 Residential (Future) Gulf Bay (Waterpark Place C) 81210001753 41.72 $4,754,598 $4,754,598 $407 $27,237 $27,645 3.37 $407 $27,237 $27,645 $0 Gulf Bay (Waterpark Place D) 81210002257 3.34 $100 $100 $0 $2,181 $2,181 0.27 $0 $2,181 $2,181 $0 Gulf Bay (Waterpark Place C&D) 81210002309 53.24 $20,262,241 $20,262,241 $1,736 $34,758 $36,495 4.30 $1,736 $34,758 $36,495 $0 Total Commercial (and Future Residential) 1244.29 $543,990,992 $463,483,944 $39,721 $812,347 $852,068 2,666.07 $39,721 $1,473,925 $1,513,645 $661,578 Total Residential 6371.00 $6,041,960,563 $6,122,467,611 $524,695 $4,159,356 $4,684,051 6371.00 $524,695 $3,497,781 $4,022,476 ($661,575) Totals 7615.29 $6,585,951,555 $6.585,951,555 1 $564,416 $4,971,703 $5,536,119 9,037.07 $564,416 $4,971,706 $5,536,122 $3 Existing ERUs`retained 6371 Residential Units distributed over 979.5284 acres Parcel ID Units Commercial Ritz Carlton 00168360006 Public Library 00169000006 Fire Station 00176682006 Fifth Third Bank 32435500101 Market Place Parcel 1 64030000252 Market Place Parcel 2 (Publix) 64030000508 Market Place Parcel 3 64030001002 Market Place Parcel 4 (Bank United) 64030001109 Market Place Parcel 5 (Ruby Tuesday's) 64030001206 Market Place (Momentum Bank) 64380000355 Pelican Bay Financial Center 64380000601 HMA, Wachovia 66270040009 SunTrust 66270120000 Waterside Shops 66270160002 Morgan Stanley 66270200001 Morgan Stanley (additional land) 66270200108 Artis-Naples 66270240003 Comerica 66270240100 Waterside Shops (Saks parcel) 66270240207 Waterside Shops (Jacobson's parcel) 66270240304 Waterside Shops (US Trust parcel) 66270240401 Waterside Shops (Barnes & Noble parcel) 66270240508 Waterside Shops (Nordstrom's parcel) 66270240605 St. Williams 66272360004 Naples Grande 69209000004 Inn at Peliclan Bay 51680000107 Other PBSD (water plant) 66330200022 County Park 66679080505 The Club at Pelican Bay various Residential (Future) Gulf Bay (Waterpark Place C) 81210001753 Gulf Bay (Waterpark Place D) 81210002257 Gulf Bay (Waterpark Place C&D) 81210002309 Commercial (and Future Residential) Residential Pelican Bay Services Division - FY 2018 Assessment Analysis Exhibit 7 LERU) FY 2018 Taxable Value FY 2018 ad Valorem $ FY 2018 non -ad Valorem $ (0.0857 mil) ($652.86 / ERU) 150.77 $167,222,290 $14,331 $98,432 9.72 $0 $0 $6,346 20.87 $0 $0 $13,625 4.83 $1,343,596 $115 $3,153 23.58 $3,304,986 $283 $15,394 30.07 $5,758,550 $494 $19,632 36.69 $6,791,860 $582 $23,953 5.92 $1,168,046 $100 $3,865 6.38 $1,472,437 $126 $4,165 12.59 $8,531,194 $731 $8,220 23.17 $12,085,036 $1,036 $15,127 57.40 $32,414,646 $2,778 $37,474 26.80 $12,374,082 $1,060 $17,497 125.70 $43,420,936 $3,721 $82,065 17.65 $7,620,917 $653 $11,523 3.62 $656,986 $56 $2,363 37.38 $0 $0 $24,404 11.50 $6,076,124 $521 $7,508 4.08 $5,334,570 $457 $2,664 0.00 $0 $0 5.75 $1,661,065 $142 $3,754 7.19 $2,282,000 $196 $4,694 7.42 $7,379,415 $632 $4,844 36.00 $0 $0 $23,503 161.50 $95,800,800 $8,210 $105,437 14.38 $10,078,020 $864 $9,388 12.00 $0 $0 $7,834 14.88 $0 $0 $9,715 278.15 $5,689,449 $488 $181,593 41.72 $4,754,598 $407 $27,237 3.34 $100 $0 $2,181 53.24 $20,262,241 $1,736 $34,758 1244.29 $463,483,944 $39,721 $812,347 6371.00 $6,122,467,611 $524,695 $4,159,356 7615.29 $6,585,951,555 1 $564,416 $4,971,703 Total $112,7 $6,; $13,E $3,2 $15,E $20,1 $4,291 $8, 951 $16,162 $40,252 $18,557 $85,786 $12,176 $2,42C $24,404 $8, 029 $3,121 $0 $3,896 $4,890 $5,477 $23, 503 $113,647 $10, 252 $7,834 $9,715 $182, 081 $27,645 $2,181 $36,495 $852,068 $4,684,051 $5,536,119 Agenda item #6 Page 15 of 16 vl lot 11! - au va lulul I lul all UabullI lu al:l:ludl5, cl 1 IUl Udldnce FY 2018 FY 2018 FY 2018 Total $ ad Valorem $ non -ad Valorem $ Total $ Impact (0.1580 mil) ($590.33 / ERU) $26,421 $89,004 $115,425 $2,663 $0 $5,738 $5,738 ($608; $0 $12,320 $12,320 ($1,305) $212 $2,851 $3,064 ($205) $522 $13,920 $14,442 ($1,236) $910 $17,751 $18,661 ($1,464) $1,073 $21,659 $22,732 ($1,803) $185 $3,495 $3,679 ($286) $233 $3,766 $3,999 ($292) $1,348 $7,432 $8,780 ($170) $1,909 $13,678 $15,587 ($575) $5,122 $33,885 $39,006 ($1,246) $1,955 $15,821 $17,776 ($781) $6,861 $74,204 $81,065 ($4,721) $1,204 $10,419 $11,623 ($553) $104 $2,137 $2,241 ($179) $0 $22,067 $22,067 ($2,337) $960 $6,789 $7,749 ($280) $843 $2,409 $3,251 $131 $0 $0 $0 $0 $262 $3,394 $3,657 ($239) $361 $4,244 $4,605 ($285) $1,166 $4,380 $5,546 $70 $0 $21,252 $21,252 ($2,251) $15,137 $95,338 $110,475 ($3,172) $1,592 $8,489 $10,081 ($171) $0 $7,084 $7,084 ($750) $0 $8,784 $8,784 ($930) $899 $164,200 $165,099 ($16,981) $751 $24,629 $25,380 ($2 $0 $1,972 $1,972 (; $3,201 $31,429 $34,631 ($1 $73,230 $734,542 $807,772 ($44,29E $967,350 $3,760,992 $4,728,342 $44,291 114 Pelican Bay Services Division - FY 2018 Assessment Analysis Exhibit 9 (Adoption of revised ad/non-ad valorem split - FY2018 - Impact on specimen Residential Parcels) Parcel ID / Owner Market Value Taxable Value 54525002160 - Doyle $350,620 $148,379 Laurel Oaks at Pelican Bay 72217500648 - Swider $478,560 $428,560 St. Thomas 64440000169- Dawson $651,050 $478,062 Oak Lake Sanctuary 66430080003 - Shepherd $955,900 $421,784 Las Brisas at Pelican Bay 66674425709 - Chicurel $1,538,704 $967,146 Oakmont SFH 71870001006 - Ellerbrook $1,817,500 $1,817,500 Salerno at Bay Colony 66667503803- Reece Bay Colony SFH $18,484,128 $11,356,010 66667503502 - Labarge Bay Colony SFH $27,004,049 $13,012,891 Break-even Residential Property $864,869 Agenda item #6 Page 16 of 16 Fad Valorem Existing non -ad Valorem Total 11adValorern Proposed non -ad Valorem Total Proposed Total Impact $13 $653 $666 $23 $590 $614 ($52) $37 $653 $690 $68 $590 $658 ($32) $41 $653 $694 $76 $590 $666 ($28) $36 $653 $689 $67 $590 $657 ($32) $83 $653 $736 $153 $590 $743 $7 $156 $653 $809 $287 $590 $877 $69 $973 $653 $1,626 $1,794 $590 $2,385 $759 $1,115 $653 $1,768 $2,056 $590 $2,646 $878 $74 $653 $727 $137 $590 $727 ($0) SheaBarbara Subject: FW: Request for Proposal From: Tom Barber <tom.barber@abbinc.com> Date: August 22, 2018 at 08:00:51 EDT To: Jacobl-isa<Lisa.Jacob@colliercountyfl.gov> Cc: Jim Carr <iim.carr@abbinc.com> Subject: Re: Request for Proposal Lisa, please see an estimated cost breakdown below: This was put together without the drainage pipe GIS information and is just a rough budget number. Identify and provide a GIS map of all Master Surface Water Management System/stormwater drainage pipes in Pelican Bay - Evaluate the pipes identified and provide a conditions report; and if possible — Report — $9,200 Mapping - $8,000 Field Inspection - $88 per 20011 = (roughly 70,000 If) = $30,800 Contractor for Camera Inspection will be separate and contracted through PBSD — > estimate = $5 (from cost sheet from Envirowaste) x 70,000 If = $350,000 Engage the services of a contractor to make repairs to any deficiencies found in the evaluation phase — this would be the responsibility of PBSD and would be done/bid on after the reports have been compiled. Rough total without GIS information: ABB — $48,000 Envirowaste or similar company - $350,000 Thanks, Tom Barber AICP Director of Planning 7400 Trail Blvd., Suite 200 Naples, FL 34108 P (239) 597-3111 C (239) 825-7130 tom.barber(aD-abbinc.com Commercial Member Comparison Ritz -Carlton / The Club Description Ritz -Carlton The Club Gross Acreage 26.22 230.65 Percentage of PB Developable Land 1.9% 16.8% Taxable Land Value $5.6M $4.21M Contribution to PBSD Budget 2.0% 3.3% Lakes included / buffered 2 20 (proxy for PBSD expense) Pelican Bay Foundation Assessments Fiscal Year 2018 (October 1, 2017 - September 30, 2018) Assessments 2018 Member # of I Billing Operating Replace Total Acres Units Assess Reserve Assess Section Class Number Owner cards Units I Votes Commercial Billed at 50% 01P 72 9500000 Forbes Co (Waterside Shops) 29 289.0 289 28.90 144.50 168,198.00 36,992.00 205,1 00.0C 16P 72 9501100 Publix Super Markets, Inc. 6 52.3 52 5.23 26.15 30,438.60 6,694.40 37,133.00 16P 72 9503000 Musca Properties (Marketplace) 11 104.8 104 10.48 52.40 60,993.60 13,414.40 74,408.00 18P 72 9504000 The Club Pelican Bay, Inc. (golf course) 8 75.0 75 7,50 37.50 43,650.00 9,600.00 53,250.00 16P 72 9505100 Fifth Third Bank 2 8.4 8 0.84 4.20 4,888.80 1,075.20 5,964.00 01P 72 9506300 Steelbridge PB, LLC (HMA & Wells Fargo Blc 10 99.8 100 9.98 49.90 58,083.60 12,774.40 70,858.00 01P 72 9507200 FLP 800 LLC (M & I / BMO Bldg ) 4 37.0 37 3.70 18.50 21,534.00 4,736.00 26,270.00 01P 72 9508200 S. American National (Sun Trust Bank Bldg) 5 46.6 46 4.66 23.30 27,121.20 5,964.80 33,086.00 16P 72 9509100 Ruby Tuesday's Inc. 2 11.1 11 1.11 5.55 6,460.20 1,420.80 7,881.00 01P 72 9510100 The Phil, LLC (Toni Stabile Bldg) 3 20.0 20 2.00 10.00 11,640.00 2,560.00 14,200.00 01P 72 9511100 Naples Grande 19 180.0 180 18.00 90.00 104,760.00 23,040.00 127,800.00 18P 72 9512000 Ritz Carlton 27 260.0 260 26.00 130.00 151,320.00 33,280.00 184,600.00 16P 72 9513200 MIP Naples 1, LLC (Bank United) 2 10.3 10 1.03 5.15 5,994.60 1,318.40 7,313.00 16P 72 9515100 IPB Development (Inn at Pelican Bay) 3 26.0 26 2.60 13.00 15,132.00 3,328.00 18,460.00 16P 72 9522000 PB Financial Center 5 40.3 40 4.03 20.15 23,454.60 5,158.40 28,613.00 16P 72 9523000 Artis-Naples 7 2 6.50 - - - 16P 72 9534200 TAC Holdings LP (Amer. Momentum Bank) 3 21.9 22 2.19 10.95 12,745.80 2,803.20 15,549.0C 72 9540000 St. William Church 7 1 62 6.26 - - - 153.0 1 1,282.5 1 1344 141.011 641.25 1 746,415.00 1 164,160.00 1 910,575.00 PBSD - Lake Bank Improvement Needs I Remediation Cost I Lake * ("A" level) ("B" level) ("C" level) ("D" level) 4-1 $1,183,595 $1,034,399.00 $622,599 $399,975 1-3 $391,827 $328,917.00 $243,732 $167,139 3-3 $613,457 $436,330.00 $429,786 $280,341 2-9 $343,721 $308,311.00 $178,005 $125,040 2-8 $365,960 $298,159.00 $232,130 $159,651 1-6 $631,219 $584,289.00 $311,044 $209,281 2-5 $560,083 $499,618.00 $297,642 $200,506 5-5 $458,293 $344,942.00 $313,213 $209,505 2-3 $238,164 $219,901.00 $142,751 $105,703 4-11 $610,420 $476,103.00 $390,873 $257,311 Total $5,396,739.00 $4,530,969.00 $3,161,775.00 $2,114,452.00 Average $539,673.90 $453,096.90 $316,177.50 $211,445.20 * ten worst lakes needing immediate attention, per ABB report of 7/31/2017 Lake selected for FY2019 remediation - final recommended cost: $340,538 SPACE PLANNING FOR 6200 WATERGATE WAY Field Operations o Offices • Operations Manager • Two Field Supervisors • Four Spray Techs (can share) • Electrician/Mechanic • Irrigation Crew Leader/ Irrigation computer • Crew computers o Break / training room to accommodate fifty people with multimedia hub o Conference room to accommodate twelve people with multimedia hub o Management staff rest room for five people o Crew rest room / locker / showers for fifty people o Janitors closet / storage o Copier / printer / fax room o Increased shop size (4000 sq. ft.) o Mechanics area with work benches, sink, eye wash, parts washer, parts storage, overhead air hoses, air compressor outside, equipment lift, equipment hoist, welder o Mower wash/disinfectant rack o Truck wash area with vacuum station o Hand held equipment secure storage area o Storage area for spare equipment o Shop ventilation and insulation o Elevated building pad to prevent flooding and with sufficient drainage o Chemical storage room (600 sq. ft.) plus eyewash, chemical shower, two bay fill areas, stainless steel basin sink and bench, solid shelving, floor drainage in chemical room and bay fill areas o Fertilizer room (1200 sq. ft.) o Electrical / irrigation supplies room (1200 sq. ft.) with shelving and pipe racks o Shed for bucket truck, large equipment, and boats o Sufficient parking for County vehicles (20), employees (50), and visitors (20) o Fuel station for vehicles and equipment o Plants holding area o Bays with concrete floors for landscape materials o Area for pine straw trailer o Additional hydrant by mulch holding area Administration o Separate entrance from Field Operations o Accommodate six people 0 2000 sq. ft. o Reception area with three work stations with built in counters o Storage drawers / files for office supplies o Copier / printer / fax room o Three separate offices o IT closet o Conference room for 30 people with multimedia hub o Kitchen / break room for 6-10 people cclCD C i „ O 0 o r CD X tom 'D a _® � N O O _ � v 0 3 w �• c x � Ln n I 70 N A N A O O a N I' N fD 3 n .o n bra O _. 7 h G C �O O � 7 I bq 1. 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