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Agenda 09/07/2023 B (5:05 p.m.)Collier County Government First Budget Public Hearing Government Building F 3rd Floor Board Room 3299 Tamiami Tr., East Naples, FL 34112 Amy Patterson County Manager Phone: 239-252-8973 FY 2024 Presented by: Office of Management & Budget September 7, 2023 5:05 P.M. Collier County Government Communications, Government & Public Affairs 3299 Tamiami Trail E., Suite 102 Naples, Florida 34112-5746 August 24, 2023 FOR IMMEDIATE RELEASE Notice of Hybrid Remote Public Hearing For The Collier County Fiscal Year 2024 Tentative Millage Rates and Tentative Budget And The Public Hearing For The Pelican Bay Services Division's Fiscal Year 2024 Budget Board of County Commissioners Collier County, Florida September 7, 2023 5:05 p.m. Notice is hereby given that the Collier County Board of County Commissioners will meet on Thursday, September 7, at 5:05 p.m. This will be a Hybrid Remote meeting and it will be held in the Board of County Commissioners chambers, third floor, Collier County Government Center, 3299 Tamiami Trail E., Naples, Florida, to conduct a public hearing for the Collier County Fiscal Year 2024 Tentative Millage Rates and Tentative Budget and a public hearing for the Pelican Bay Services Division's Fiscal Year 2024 Budget. The statutory notice for the Collier County Public Budget Hearing was contained within the notice of proposed taxes published and mailed by the Collier County Property Appraiser's office. Some of the Board members may be appearing remotely, with staff present in person. The public may attend either remotely or in person. Individuals who would like to participate in person must complete and submit a speaker form prior to the beginning of the discussion about the item. Individuals who would like to participate remotely must complete and submit the online speaker registration form prior to the beginning of the meeting. Individuals who would like to participate remotely should register at hlt 2s://us02web.zoom.us/webinar/register/WN_WiS-reBTQAScFGBwIUgFPw Remote participation is provided as a courtesy and is at the user's risk. The County is not responsible for technical issues. About the public meeting: All interested parties are invited to attend and to register to speak. All registered public speakers will be limited to three minutes unless changed by the chairman. Collier County Ordinance No. 2004-05 requires that all lobbyists shall, before engaging in any lobbying activities (including, but not limited to, addressing the Board of County Commissioners, an advisory board or quasi-judicial board), register with the Clerk to the Board at the Board Minutes and Records Department. Anyone who requires an auxiliary aid or service for effective communication, or other reasonable accommodations to participate in this proceeding, should contact the Collier County Facilities Management Division, located at 3335 Tamiami Trail E., Suite 101, Naples, Florida 34112, or 239-252-8380, as soon as possible, but no later than 48 hours before the scheduled event. Such reasonable accommodations will be provided at no cost to the individual. For more information, call (239) 252-8999. TO: Office of the County Manager Amy Patterson 3299 Tamiami Trail East, Suite 202 • Naples Florida 34112-5746 • (239) 252-8383 Memorandum Board of County Commissioners FROM: Amy Paterson, County Manager DATE: August 31, 2023 RE: FY 24 Budget Public Hearing Documents Attached are the documents for the Pelican Bay budget public hearing and the Collier County Government first budget public hearing scheduled for September 7, 2023 at 5:05 p.m. The Collier County budget public hearings provide the public with two opportunities for input on the budget and tax rates. The final public hearing is scheduled for September 21, 2023, 5:05 p.m. In the interim, if you have any questions, please contact me at your convenience. c: Division Administrators OMB Staff COLLIER COUNTY BOARD OF COUNTY COMMISSIONERS AGENDA Thursday, September 7, 2023, 5:05 P.M. NOTICE: ALL PERSONS WISHING TO SPEAK ON ANY AGENDA ITEM MUST REGISTER PRIOR TO SPEAKING. ANY PERSON WHO DECIDES TO APPEAL A DECISION OF THIS BOARD WILL NEED A RECORD OF THE PROCEDINGS PERTAINING THERETO, AND THEREFORE MAY NEED TO ENSURE THAT A VERBATIM RECORD OF THE PROCEEDINGS IS MADE, WHICH RECORD INCLUDES TESTIMONY AND EVIDENCE UPON WHICH THE APPEAL IS Q� :I&I" ALL REGISTERED PUBLIC SPEAKERS WILL BE LIMITED TO THREE (3) MINUTES UNLESS PERMISSION FOR ADDITIONAL TIME IS GRANTED BY THE CHAIRMAN. 1. PLEDGE OF ALLEGIANCE 2. ADVERTISED PUBLIC HEARING — Pelican Bay Services Division Budget Hearing: A. Executive Summary — Fiscal Year 2024 Pelican Bay Services Division Budget B. Public Comment C. Resolution Approving the Special Assessment Roll and Levying the Special Assessment against the Benefited Properties within the Pelican Bay Municipal Service Taxing and Benefit Unit. 3. ADJOURN AA9I I I 7- NoTiCE 6FREAR1. G Notice is hereby given that the Board -of County, Commissioners of Collier County Florida, will meet on Thursday, Septerrrber 7, 2023 at 5:05 P.M. at The . Collier County Cwertlmertt,Center, 3290 Tamiami Trail,East, Board Room, W. Harmon Turns( Building, Third Floor, Naples, Florida, for the purpose of hearing objections, 'd,.airy o1 aH irrt d.pe tom adop* of the' Preliminary merd; RW'4*-ad Valorem Assessment RoIQ'allocating the assessable costs Including Cap"ItatRes le Ftthds a ambient noise management, ft4ain ice of conservation or preserve'areW Wudtng the restoration of the mangrove foresk preserve and to finance the landscaping beautification of only that portl*of U.S.41 from Pins Ridge Road to Ven"I f teach Road; U.S. 41 berms within the boundaries'61 the Unit; street sign replacements within the medlan'areas, beach renourishment, landscaping improvements within the boundaries of the Unit, landscaping improvements to the U.S. 41 entrances within the boundaries of the Unit, the maintenance of the water management system, and beaub'tication of recreation facilities and median areas within the Pelican Bay Municipal Service Taxing and Benefit Unit which comprises and includes those lands described as follows: A tract of land being in portions of Sections 32 and 33, Township 48 South, Range 25 East; together with portions of Sections 4, 5, 8 and 9, Township 49 South, Range 25 East, Collier County, Florida, being one and the same as the lands encompassed within the Pelican Bay Municipal Service Taxing and Beftefit Unit, the perimeter boundary of same more particularly described as follows: Commencing at the Southeast corner of said Section 33; thence South 89 degrees 59 minutes 50 seconds West along the South line of Section 33 a distance of 160.02 feet W a point on the West right-of-way line of U.S. 41 (State Road 45), said point also being the Point of Beginning; thence Southerly along the West right-of-way line of said U. S. 41 (State Road 45) the following courses: South 00 degrees 58 minutes 36 seconds East a distance of 2.49 feet; thence South 00 degrees 55 minutes 41 seconds East a distance of 3218.29 feet; thence South 01 degrees 00 minutes 29 seconds East a distance of 6218156 feet; thence South 00 degrees 59 minutes 03 seconds East a distanoe of 2626.21 feet; thence South 01 degrees 00 minutes 18 seconds East a distance of 2555.75 feet to a point on the North right-of-way ibis of Pine Road as recorded in O.B. 50, Page 490, among the Public Records of said Collier County; iheroWdeparling4aid U.S. 41 (State Rdad.45j4fioutit .degrees 09 minutes 45 seconds West along said North right-of-way line a distance Of 2862.61 feet; thence South 00 degrees 51 minufes`44 seconds East a distance of 70.00 feet to a point on the North line of Seagate Unit 1 as recorded in Plat. Book 3, Page 85 among said Public Records; thence South 89 degrees 09 minutes 45 seconds West along said North -line of Seagate. Unit 1 and the South line of said Section 9 a distance of 2496.67 feet to the Southwest corner of said Section 9; thence continue South 89 degrees 09 minutes 4� seconds West a distance of 225 feet more or less to a point on mean high water line established May 15,1968; thence a Northwesterly direction a" said mean high water line a distance 1$716 feet more or less;.thertee tdep0ng said mean high water fine South 80 degrees 29 rolnutes 30' seconds East and along the Southerly line of Vanderbilt Belch Rost $i4 Road`862) as mcorded.in O.B.15, Page 121 among said PWid Records a distance of 7385 feet more or less to a point on said' West right-of-way Rod Q, S. 41, Pee Road 45); thence South 00 dress 58. minutes 36 second¢ EEast along said West right-of-way line a distance of 2574.36 feet to the Point of Beginning,. MAY .A copy of the Preliminary Assi tBment Roll (Non-ad.VWoremAssessme`nt.RWl) for eaph;lot or parcel of land to be assessed is on file at the Clerk to the Board's Office, County Government Center, W. Harmon Turner Building, fourth Floor, 3299 Tamiami Trail East, Naples, Florida and in the offices of tin; Pelican Bay Services Division, 801 Laurel Oak Drive, Suite 102, Naples, Florida, and is oPen to the inspection of the public. All affected property owners have a right to appear and be heard at the public hearing and to file written objections to the adoption of a resolution approving the Preliminary Assessment Rolf (Non -ad Valorem Assessment Roll) with the Board within 20 days of this notice based upon the grounds that it contains items which cannot be property assessed against property, that the computation of the special assessment is incorrect, or there is a default or defect in the passage or character of the resolution, or the Preliminary Assessment (Non -ad Valorem Assessment) is void or voidable in whole or part, or that it exceeds the power of the Board. At the completion of the hearing, the Board shall either annul or sustain or modify in whole or in part the Preliminary Assessment (Non -ad Valorem Assessment) as indicated on such roll, either by confirming the Preliminary Assessment (Non -ad Valorem Assessment) against any or all lots or parcels described therein or by canceling, increasing, or reducing the same, according to the special benefits which the Board decides each Such lot or parcel has received or will receive on account of such improvements. The assessment so made shall be final and conclusive as to each lot or parcel assessed unless proper steps are taken within twenty (20) days with a court of competent jurisdiction to secure relief. The Board will levy a Special Assessment (Non -ad Valorem Assessment) for operations and maintenance of the water management system and the beautification of the recreational areas and median areas, and maintenance of conservation and preserve areas utilizing an Equivalent Residential Unit based methodology. The total assessment for maintenance of the water management system, beautification of recreational facilities, and median areas, and maintenance of conservation or preserve areas is $5X5,600 which equates to $680.00 per Equivalent Residential Unit based on 7659.90 assessable units. The Board will levy a Special Assessment (Non -ad Valorem Assessment) for the establishment of Capital Funds for ambient noise management, the maintenance and restoration of the conservation or preserve areas, U.S. 41 berm improvements within the Unit, street sign replacement within the median areas, landscaping improvements and U.S. 41 entrance improvements within the Unit, utilizing an Equivalent Residential Unit based methodology. The total assessment for these Capital Funds is $1,946,400 which equates to $254.10 per Equivalent Residential Unit based on 7659.90 assessable units. The Special Assessment (Non -ad Valorem Assessment) will be collected by the Collier County Tax Collector on the owner's Ad Valorem Tax Bill pursuant to Section 197.3632, Florida Statutes. Failure to pay the Special Assessment (Non -ad Valorem Assessment) and your property taxes will cause a tax certificate to be sold against the property, which may result in a loss of title to the property. Any person who decides to appeal a decision of the Board will need a record of the proceedings pertaining thereto and therefore may need to ensure that a verbatim record of the proceedings is made, which record includes the testimony and evidence upon which the appeal is to be based. As part of an ongoing initiative to encourage public involvement, the public will have the opportunity to provide public comments remotely, as well as in person, during this proceeding. Individuals who would like to participate remotely should register through the link provided within the specific everN/ meeting entry on the Calendar of Events on the County website at www.colliercounW.gqvAur-county/vis!Wmlcalendjou-of-events after the agenda is posted on the County websfte. Registration should be done in advance of the public meeting or any deadline specified within the public meeting notice. Individuals who register will receive an email in advance of the public hearing detailing how they can participate remotely in this meeting. Remote participation is provided as a courtesy and is at the user's risk. The County is not responsible for technical issues. For additional information about the meeting, please call Geoffrey Willig at 252-8369 or email to Geoffrey Willi iftolliercounivfl.ctoy. If you are a person with disability who needs any accommodation in order to participate in this proceeding, you are entitled, at no cost to you, to the provision of certain assistance. Please contact the Collier County Facilities Management Division, located at 3335 Tamiami Trail East, Suite 101; Naples, FL 34112 (239)252-8380, at least two days prior to the meeting. Assisted listening services for the hearing impaired are available in the County Commissioners' Office." BOARD OF COUNTY COMMISSIONERS COLLIER COUNTY, FLORIDA RICK LOCASTRO, CHAIRMAN Z 3 49 r M H Z l77 y n 0 m v Z M W v n. D C G) C N rn N 0 N W J J v ATTEST: CRYSTAL K. KINZEL, CLERK By- Mares Vey' Do" Clerk (SEAL) iVU GCH043955 Ot EXECUTIVE SUMMARY Recommendation that the Board of County Commissioners adopts the Resolution Approving the Special Assessment Roll and levying the Special Assessment against the benefited properties within the Pelican Bay Municipal Service Taxing and Benefit Unit. OBJECTIVE: That the Board of County Commissioners adopts the Resolution approving the Special Assessment Roll and levying the Special Assessment against the benefited properties within the Pelican Bay Municipal Service Taxing and Benefit Unit. CONSIDERATION: The attached Resolution provides for Board approval of the preliminary assessment roll as the final assessment roll, adopting same as the Non -Ad valorem Assessment Roll for purposes of utilizing the Uniform Method of collection pursuant to Section 197.3632, Florida Statutes, within the Pelican Bay Municipal Service Taxing and Benefit Unit for maintenance of the water management system, beautification of recreational facilities and median areas, management of the dredging and maintenance activities for Clam Pass for the purpose of enhancing the health of the affected mangrove forest and maintenance of conservation and preserve areas, and establishment of Capital Reserve Funds for ambient noise management, the maintenance of conservation or preserve areas, including the restoration of the mangrove forest, U.S. 41 berms, street signage replacements within the median areas, landscaping improvements to U.S. 41 entrances, and beach renourishment, all within the Pelican Bay Municipal Service Taxing and Benefit Unit. FISCAL IMPACT: The total assessment identified in the roll is $5,215,600.00 for maintenance of the water management system, beautification of recreation facilities and median areas and maintenance of conservation and preserve areas. This equates to $680.90 per residential unit based on 7659.90 assessable units. The total assessment identified for the establishment of Capital Reserve Funds for ambient noise management, maintenance and restoration of the conservation or preserve area, including restoration of the mangrove forest, U.S. 41 berm improvements within the District, street sign replacement within the median areas, landscaping improvements, U.S. 41 entrance improvements and beach renourishment, within the District identified in the roll is $1,946,400.00 which equates to $254.10 per residential unit based on 7659.90 assessable units. The recording fees for recording the Assessment Roll and Resolution are estimated to be approximately $928.00 and are available in Pelican Bay Fund (109/1007). GROWTH MANAGEMENT IMPACT: There is no Growth Impact associated with this Executive Summary. LEGAL CONSIDERATIONS: This item has been reviewed by the County Attorney, is approved as to form and legality, and requires majority vote for approval. -JAK RECOMMENDATION: That the Board of County Commissioners adopts the Resolution approving the Special Assessment Roll and levying the Special Assessment against the benefited properties within the Pelican Bay Municipal Service Taxing and Benefit Unit. Prepared by: Dawn Brewer, Operations Support Specialist II RESOLUTION NO.2023 - A RESOLUTION APPROVING THE PRELIMINARY ASSESSMENT ROLL AS THE FINAL ASSESSMENT ROLL AND ADOPTING SAME AS THE NON -AD VALOREM ASSESSMENT ROLL FOR PURPOSES OF UTILIZING THE UNIFORM METHOD OF COLLECTION PURSUANT TO SECTION 197.3632, FLORIDA STATUTES, WITHIN THE PELICAN BAY MUNICIPAL SERVICE TAXING AND BENEFIT UNIT FOR MAINTENANCE OF THE WATER MANAGEMENT SYSTEM, BEAUTIFICATION OF RECREATIONAL FACILITIES AND MEDIAN AREAS, AND MAINTENANCE OF CONSERVATION OR PRESERVE AREAS, MANAGEMENT OF THE DREDGING AND MAINTENANCE ACTIVITIES FOR CLAM PASS FOR THE PURPOSE OF ENHANCING THE HEALTH OF THE AFFECTED MANGROVE FOREST AND ESTABLISHMENT OF CAPITAL RESERVE FUNDS FOR AMBIENT NOISE MANAGEMENT, MAINTENANCE OF CONSERVATION OR PRESERVE AREAS, INCLUDING THE RESTORATION OF THE MANGROVE FOREST PRESERVE, U.S. 41 BERMS, STREET SIGNAGE REPLACEMENTS WITHIN THE MEDIAN AREAS, LANDSCAPING IMPROVEMENTS TO U.S. 41 ENTRANCES AND BEACH RENOURISHMENT, ALL WITHIN THE PELICAN BAY MUNICIPAL SERVICE TAXING AND BENEFIT UNIT. WHEREAS, the Pelican Bay Improvement District (hereinafter "District") was created and operated pursuant to the provisions of Chapter 74-462, Laws of Florida, as amended, and was vested with the power and authority to levy and collect special assessments and charges against real property with the District; and WHEREAS, the Board of County Commissioners of Collier County, Florida, on June 19, 1990 succeeded to the principal functions of the Pelican Bay Improvement District pursuant to Chapter 74-462, Laws of Florida; and WHEREAS, the Pelican Bay Improvement District completed construction of certain water management improvements in accordance with the Plan of Reclamation of the Pelican Bay Improvement District and such improvements are currently in operation; and WHEREAS, the District's Board of Supervisors adopted a plan of dissolution for the District transferring title to all property owned by the District to Collier County, including the water management system; and WHEREAS, the Board of County Commissioners adopted Ordinance No. 2002-27, as [23-PEL-001 14/1807967/1] AGENDA ITEM No._2C� SEP (C 72023 Pg1 amended, creating the Pelican Bay Municipal Service Taxing and Benefit Unit (hereinafter called "Unit") which permits the levy of special assessments; and WHEREAS, the Preliminary Assessment Roll for maintenance of the water management system, beautification of recreational facilities and median areas, and maintenance of conservation or preserve areas, and establishment of Capital Reserve Funds for ambient noise management, maintenance of conservation or preserve areas, U.S. 41 berms, street signage replacements within the median areas, landscaping improvements to U.S. 41 entrances and beach renourishment, all within the Pelican Bay Municipal Service Taxing and Benefit Unit has been filed with the Clerk to the Board; and WHEREAS, the Board of County Commissioners on June 13, 2023 adopted Resolution No. 2023-108 fixing the date, time and place for the public hearing to approve the Preliminary Assessment Roll and to adopt the Non -ad Valorem Assessment Roll to utilize the uniform method of collection pursuant to Section 197.3632, Florida Statutes; WHEREAS, said public hearing was duly advertised and regularly held, at The Collier County Government Center, Board Room, W. Harmon Turner Building, 3299 East Tamiami Trail, Naples, Florida, commencing at 5:05 P.M. on Thursday, September 07, 2023. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that: SECTION ONE. The Board, having met to receive and consider the written objections of the property owners and other interested persons appearing before the Board as to the propriety and advisability of confirming and adopting the Pelican Bay Municipal Service Taxing and Benefit Unit Preliminary Assessment roll, as to the amounts shown thereon to be assessed against the lots and parcels of land to be benefited and as to the equalization of such assessments on a basis of justice and right, does hereby confirm such Preliminary Assessment Roll and make it final and adopt same as the final Non -Ad Valorem Assessment Roll f'or the purpose of using the uniform method of collection. AGENDA ITEM —� [23-PEL-00114/1807967/11 2 No.-2C C UB SEP 7 2023 Pg2 The total special assessment for maintenance of the water management system and the beautification of the recreational areas and median areas, and maintenance of conservation or preserve areas is $5,215,600.00 which equates to $680.90 per Equivalent Residential Unit based on 7659.90 assessable units. The total assessment for the establishment of Capital Funds for ambient noise management, maintenance and restoration of the conservation or preserve areas, U.S. 41 berm improvements within the Unit, street sign replacement within the median areas, landscaping improvements and U.S. 41 entrance improvements within the Unit, utilizes an Equivalent Residential Unit based methodology. The total assessment for these Capital Funds for the maintenance and restoration and landscaping improvements is $1,946,400.00 which equates to $254.10 per Equivalent Residential Unit based on 7659.90 assessable units. The total assessments against the benefited properties are described and set forth in the Preliminary Assessment Roll (Non -Ad Valorem Assessment Roll) attached hereto as Exhibit. "A" and incorporated herein. The Board hereby confirms the special assessments and the attached Exhibit "A" is the Final Assessment Roll (Non -Ad Valorem Assessment Roll). SECTION TWO. Such assessments are hereby found and determined to be levied in direct proportion to the special and positive benefits to be received by the properties listed in the Preliminary Assessment Roll (Non -Ad Valorem Assessment Roll), which is attached hereto as Exhibit "A" and are located within the Pelican Bay Municipal Service Taxing and Benefit Unit which is described as follows: A tract of land being in portions of Sections 32 and 33, Township 48 South, Range 25 East; together with portions of Sections 4, 5, 8 and 9, Township 49 South, Range 25 East, Collier County, Florida, being one and the same as the lands encompassed by the Pelican Bay Improvement District, the perimeter boundary of same more particularly described as follows: Commencing at the Southeast corner of said Section 33; thence South 89 degrees 59 minutes 50 seconds West along the South line of Section 33 a distance of 150.02 feet to a point on the West right-of-way line of U.S. 41 (State Road 45), said point also being the Point of Beginning; thence Southerly along the West right-of-way line of said U. S. 41 (State Road 45) the following courses: South 00 degrees 58 minutes 36 seconds East a distance of 2.49 feet; thence South 00 degrees 55 minutes 41 seconds East a distance of 3218.29 feet; thence South 01 degrees 00. � [23-PEL-00114/1807967/I ] 3 AGENDA ITEMNo. 2C SEP 7 2023 Pg3 minutes 29 seconds East a distance of 3218.56 feet; thence South 00 degrees 59 minutes 03 seconds East a distance of 2626.21 feet; thence South 01 degrees 00 minutes 18 seconds East a distance of 2555.75 feet to a point on the North right-of-way line of Pine Road as recorded in D.B. 50, Page 490, among the Public Records of said Collier County; thence departing said U.S. 41 (State Road 45) South 89 degrees 09 minutes 45 seconds West along said North right-of-way line a distance of 2662.61 feet; thence South 00 degrees 51 minutes 44 seconds East a distance of 70.00 feet to a point on the North line of Seagate Unit 1 as recorded in Plat Book 3, Page 85 among said Public Records; thence South 89 degrees 09 minutes 45 seconds West along said North line of Seagate Unit 1 and the South line of said Section 9 a distance of 2496.67 feet to the Southwest corner of said Section 9; thence continue South 89 degrees 09 minutes 45 seconds West a distance of 225 feet more or less to a point on the mean high water line established May 15, 1968; thence a,Northwesterly direction along said mean high water line a distance 15716 feet more or less; thence departing said mean high water line South 80 degrees 29 minutes 30 seconds East and along the Southerly line of Vanderbilt Beach Road (State Road 862) as recorded in D.B. 15, Page 121 among said Public Records a distance of 7385 feet more or less to a point on said West right-of-way line of U. S. 41 (State Road 45); thence South 00 degrees 58 minutes 36 seconds East along said West right-of-way line a distance of 2574.36 feet to the Point of Beginning. SECTION THREE. Upon adoption of this Resolution any assessment may be paid at the Office of the Clerk within thirty (30) days thereafter, all assessments shall be collected pursuant to Sections 197.3632 and 197.3635, Florida Statutes, or any successor statutes authorizing the collection of such assessments on the same bill as Ad Valorem Taxes, which shall be billed with the Ad Valorem Taxes that become payable on November 1, 2023 and delinquent on April 1; 2024. SECTION FOUR. The assessment shall be final and conclusive as to each lot or parcel assessed and any objections against the making of any assessable improvements not so made shall be considered as waived, and if any objection shall be made and overruled or shall not be sustained, the adoption of this resolution approving the final assessment shall be the final adjudication of the issues presented unless proper steps shall be taken in a court of competent jurisdiction to secure relief within twenty (20) days from the adoption of this Resolution. SECTION FIVE. All assessments shall constitute a lien upon the property so assessed .from the date of confirmation of this Resolution of the same nature and to the same extent as the lien for general county taxes falling due in the same year or years in which such assessment falls due, and any assessment not paid when due shall be collected pursuant to Chapter 197, Florida Statutes, in the same manner as property taxes are collected. AGENDA ITEM ` kol) [23-PEL-00114/1807967/1 ] 4 No._2C' SEP 7 2023 Pg4 SECTION SIX. The Clerk is hereby directed to record this Resolution and all Exhibits attached hereto in the Official Records of Collier County. SECTION SEVEN. This Resolution shall become effective immediately upon its passage. THIS RESOLUTION ADOPTED this day of September 2023, after motion, second and majority vote. ATTEST: BOARD OF COUNTY COMMISSIONERS CRYSTAL K. KINZEL, Clerk COLLIER COUNTY, FLORIDA By: By: Deputy Clerk Rick LoCastro, Chairman Approv d as to iform angality: f Jeffrey K Klat County Attorriy AGENDA ITEM No._2C 00 [23-PEL-00114/1807967/1] 5 SEP 7 2023 Pg5 PELICAN BAY SERVICES DISTRICT FY 2024 ASSESSMENT Maintenance Capital Tota rotal Budget $ 5,215,600.00 $ 1,946,400.00 $ 7,162,000.00 3er Unit ERU's $ 680.8967 $ 254.1025 $ 934.9992 Ritz Carlton 150.77 $ 102,658.79 $ 38,311.04 $ 140,969.83 Registry 161.50 $ 109,964.81 $ 41,037.56 $ 151,002.37 Inn @ PB 14.38 $ 9,791.29 $ 3,653.99 $ 13,445.29 The Club @ PB 278.15 $ 189,391.40 $ 70,678.62 $ 260,070.03 St. Williams 36.00 $ 24,512.28 $ 9,147.69 $ 33,659.97 PBSD - water plant 12.00 $ 8,170.76 $ 3,049.23 $ 11,219.99 County Park 14.88 $ 10,131.74 $ 3,781.05 $ 13,912.79 Public Library 9.72 $ 6,618.32 $ 2,469.88 $ 9,088.19 Fire Station 20.87 $ 14.210.31 $ 5,303.12 $ 19,513.43 Philharmonic 37.38 $ 25.451.92 $ 9,498.35 $ 34,950.27 Fifth Third Bank 4.83 $ 3,288.73 $ 1,227.32 $ 4,516.05 Market Place 115.23 $ 78.459.72 $ 29,280.24 $ 107,739.96 Pelican Bay Financial Center 23.17 $ 15.776.38 $ 5,887.56 $ 21,663.93 HMA, Wachovia 57.40 $ 39.083.47 $ 14,585.49 $ 53,668.95 SunTrust 26.80 $ 18,248.03 $ 6,809.95 $ 25,057.98 Morgan Stanley 21.27 $ 14,482.67 $ 5,404.76 $ 19,887.43 Comerica Bldg 11.50 $ 7,830.31 $ 2,922.18 $ 10,752.49 Waterside Shops 150.14 $ 102,229.82 $ 38,150.96 $ 140,380.78 Future residential (acreage) 60.91 $ 41,473.14 $ 15,477.28 $ 56,950.43 Residential units 6,453.00 $ 4,393,826.10 $ 1,639,723.74 $ 6,033,549.84 Total ERU's 7,659.90 $ 5,215,600.00 1,946,400.00 $ 7,162,000.00 Reconciliation: FY 2023 ERU's 7,659.90 NO CHANGE FY 2024 ERU's 7,659.90 Total assessed on 2023 tax bills 5,215,600.00 1,946,400.00 7,162,000.00 AGENDA ITEM No._2C SEP 7 2023 Pg6 CAO PELICAN BAY SERVICES DISTRICT FY 2024 ASSESSMENT Total $ 5,215,600.00 $ 1,946,400.00 $ 7,162,000.00 Per Unit $ 680.8967 $ 254.1025 $ 934.9992 Commercial Folio # Acres Units Factor Ritz Carlton 00168360006 26.22 150.77 5.75 Public Library 00169000006 1.69 9.72 5.75 Fire Station 00176682006 3.63 20.87 5.75 Fifth Third Bank 32435500101 0.84 4.83 5.75 Market Place Parcel 1 64030000252 4.1 23.58 5.75 Market Place Parcel 2 (Albertson's) 64030000508 5.23 30.07 5.75 Market Place Parcel 3 64030001002 6.38 36.69 5.75 Market Place Parcel 4 (World Savings) 64030001109 1.03 5.92 5.75 Market Place Parcel 5 (Ruby Tuesday's) 64030001206 1.11 6.38 5.75 Market Place vacant parcel 64380000355 2.19 12.69 5.75 Pelican Bay Financial Center 64380000601 4.03 23.17 5.75 HMA, Wachovia 66270040009 9.98 57.4 5.75 SunTrust 66270120000 4.66 26.8 5.75 Waterside Shops 66270160002 23.15 125.70 5.43 Morgan Stanley 66270200001 3.07 17.65 5.75 Morgan Stanley (additional land) 66270200108 0.63 3.62 5.75 Philhamonic Ctr for the Arts 66270240003 6.5 37.38 5.75 Comerica Bldg 66270240100 2 11.5 5.75 Waterside Shops (Saks parcel) 66270240207 0.71 4.08 5.75 Waterside Shops (Jacobson's parcel) 66270240304 0 0 0.00 Waterside Shops (US Trust parcel) 66270240401 1 5.75 5.75 Waterside Shops (Barnes Noble parcel) 66270240508 1.25 7.19 5.75 Waterside Shops (Nordstrom's parcel) 66270240605 1.29 7.42 5.75 St.Williams 66272360004 6.26 36 5.75 Registry Hotel 475 units 17.8125 161.5 9.07 Inn at Pelican Bay 51680000107 2.5 14.38 5.75 Other PBSD (water plant) 66330200022 12 12 1.00 County Park 66679080505 14.88 14.88 1.00 The Club at Pelican Bay 66330042002 2.13 2.13 1.00 66330043001 6.64 6.64 1.00 66330043056 0.71 0.71 1.00 66330080006 69.33 69.33 1.00 10 acres club and maintenance facility 10 57.5 5.75 66330200006 3 3 1.00 66330200051 1.43 1.43 1.00 66530120009 0 0 1.00 66674441453 135.22 135.22 1.00 66330041003 1.01 1.01 1.00 66330280000 0.57 0.57 1.00 66330321008 0.04 0.04 1.00 66432560204 0.57 0.57 1.00 66674440357 0 0 1.00 66674440454 0 0 1.00 Residential Gulf Bay residential acres (Waterpark Place C) 81210001753 4.65 I 57.57 12.38 Gulf Bay residential acres (Waterpark Place D) 81210002257 0.27 3.34 12.38 Total per acre calculated parcels 399.7125 1,206.90 Total Residential 979.5284 6,453.00 Total ERU's 7,659.90 O&M Capital Total $ 102,658.79 $ 38,311.04 $ 140,969.83 $ 6,618.32 $ 2,469.88 $ 9,088.19 $ 14,210.31 $ 5,303.12 $ 19,513.43 $ 3,288.73 $ 1,227.32 $ 4,516.05 $ 16,055.54 $ 5,991.74 $ 22,047.28 $ 20,474.56 $ 7,640.86 $ 28,115.43 $ 24,982.10 $ 9,323.02 $ 34,305.12 $ 4,030.91 $ 1,504.29 $ 5,535.20 $ 4,344.12 $ 1,621.17 $ 5,965.29 $ 8,572.49 $ 3,199.15 $ 11,771.64 $ 15,776.38 $ 5,887.56 $ 21,663.93 $ 39,083.47 $ 14,585.49 $ 53,668.95 $ 18,248.03 $ 6,809.95 $ 25,057.98 $ 85,588.71 $ 31,940.69 $ 117,529.40 $ 12,017.83 $ 4,484.91 $ 16,502.74 $ 2,464.85 $ 919.85 $ 3,384.70 $ 25,451.92 $ 9,498.35 $ 34,950.27 $ 7,830.31 $ 2,922.18 $ 10,752.49 $ 2,778.06 $ 1,036.74 $ 3,814.80 $ 3,915.16 $ 1,461.09 $ 5,376.25 $ 4,895.65 $ 1,827.00 $ 6,722.64 $ 5,052.25 $ 1,885.44 $ 6,937.69 $ 24,512.28 $ 9,147.69 $ 33,659.97 $ 109,964.81 $ 41,037.56 $ 151,002.37 $ 9,791.29 $ 3,653.99 $ 13,445.29 $ 8,170.76 $ 3,049.23 $ 11,219.99 $ 10,131.74 $ 3,781.05 $ 13,912.79 $ 1,450.31 $ 541.24 $ 1,991.55 $ 4,521.15 $ 1,687.24 $ 6,208.39 $ 483.44 $ 180.41 $ 663.85 $ 47,206.56 $ 17,616.93 $ 64,823.49 $ 39,151.56 $ 14,610.90 $ 53,762.45 $ 2,042.69 $ 762.31 $ 2,805.00 $ 973.68 $ 363.37 $ 1,337.05 $ 92,070.85 $ 34,359.75 $ 126,430.59 $ 687.71 $ 256.64 $ 944.35 $ 388.11 $ 144.84 $ 532.95 $ 27.24 $ 10.16 $ 37.40 $ 388.11 $ 144.84 $ 532.95 $ 39,197.18 $ 14,627.92 $ 53,825.10 $ 2,275.97 $ 849.36 $ 3,125.33 $ 821,773.90 $ 306,676.26 $ 1,128,450.16 $ 4,393,826.10 $ 1,639,723.74 $ 6,033,549.84 $ 5,215,600.00 $ 1,946,400.00 $ 7,162,000.00 AGENDA ITEM No._2C SEP 7 2023 Pg7 LEE e® - —IMMOKALEe ROAD id.s PEL/C.411/ BA Y GULF OF MEXICO AGENDA ITEM No._2C SEP 7 2023 Pg-8 Office of the County Manager Pelican Bay Services Division 2022 FY 2023 FY 2023 FY 2024 FY 2024 FY 2024 FY 2024 Division Budgetary Cost Summary Actual Adopted Forecast Current Expanded Tentative Change Personal Services 2,267,611 2,355,200 2,399,200 2,718,500 2,718,500 15.4% Operating Expense 2,390,324 2,650,800 2,615,200 2,744,900 2,744,900 3.5% Indirect Cost Reimburs 145,900 159,400 159,400 151,500 151,500 (5.0)% Capital Outlay 50,362 99,000 364,200 185,000 185,000 86.9% Net Operating Budget 4,854,197 5,264,400 5,538,000 5,799,900 - 5,799,900 10.2% Trans to Property Appraiser 72,036 88,000 88,000 88,000 88,000 0.0% Trans to Tax Collector 90,654 137,900 137,900 127,900 127,900 (7.3)% Trans to 301 Co Wide Cap Fd 8,700 8,700 8,700 - - (100.0)% Trans to 322 Pel Bay Irr and Land 440,000 397,700 397,700 473,400 473,400 19.0% Trans to 408 Water/Sewer Fd 21,000 17,600 17,600 - - (100.0)% Trans to 506 IT Capital - 37,100 37,100 28,000 28,000 (24.5)% Reserve for Contingencies 119,900 - 195,800 195,800 63.3% Reserve for Salary Adj. 173,900 - - - (100.0)% Reserve for Capital 160,500 - 178,700 178,700 11.3% Reserve for Disaster Relief 700,000 - 700,000 700,000 0.0% Reserve for Cash Flow 515,000 - 515,000 515,000 0.0% Reserve for Attrition - (39,300) - (39,300) (39,300) 0.0% Total Budget 5,486,587 7,581,400 6,225,000 8,067,400 8,067,400 6.4% Appropriations by Program 2022 Actual FY 2023 Adopted FY 2023 Forecast FY 2024 FY 2024 Current Expanded FY 2024 Tentative FY 2024 Change Pelican Bay - Clam Pass Ecosystem 159,091 150,000 150,000 156,300 156,300 4.2% Enhancement (111/1011) Pelican Bay Community Beautification 3,287,117 3,523,200 3,653,700 3,961,800 3,961,800 12.4% (109/1007) Pelican Bay Street Lighting (778/1008) 298,885 337,800 469,500 364,600 364,600 7.9% Pelican Bay Water Management 1,109,105 1,253,400 1,264,800 1,317,200 1,317,200 5.1% (109/1007) Total Net Budget 4,854,197 5,264,400 5,538,000 5,799,900 - 5,799,900 10.2% Total Transfers and Reserves 632,390 2,317,000 687,000 2,267,500 - 2,267,500 (2.1)% Total Budget 5,486,587 7,581,400 6,225,000 8,067,400 - 8,067,400 6.4% 2022 FY 2023 FY 2023 FY 2024 FY 2024 FY 2024 FY 2024 Division Funding Sources Actual Adopted Forecast Current Expanded Tentative Change Ad Valorem Taxes 633,124 743,400 713,700 800,000 - 800,000 7.6% Delinquent Ad Valorem Taxes 2,484 - - - - - na Special Assessments 3,894,956 4,903,400 4,707,200 5,215,600 - 5,215,600 6.4% Miscellaneous Revenues 125,605 55,700 55,700 61,200 - 61,200 9.9% Interest/Misc 29,379 21,500 30,500 31,400 - 31,400 46.0% Reimb From Other Depts - - - 34,100 - 34,100 na Trans frm Property Appraiser 447 - - - na Trans frm Tax Collector 35,157 - - - - - na Net Cost Unincorp General Fund 159,091 150,000 150,000 156,300 - 156,300 4.2% Trans fm 320 Clam Bay Cap Fd 34,100 34,100 34,100 - - (100.0)% Carry Forward 3,181,900 1,959,700 2,609,700 2,075,900 2,075,900 5.9% Less 5% Required By Law - (286,400) - (307,100) (307,100) 7.2% Total Funding 8,096,244 7,581,400 8,300,900 8,067,400 - 8,067,400 6.4% Fiscal Year 2024 1 Office of the County Manager Capital Office of the County Manager Pelican Bay Services Division 2022 FY 2023 FY 2023 FY 2024 FY 2024 FY 2024 FY 2024 Division Position Summary Actual Adopted Forecast Current Expanded Tentative Change Pelican Bay Water Management 3.86 3.86 3.86 3.86 3.86 0.0% (109/1007) Pelican Bay Community Beautification 22.08 22.08 22.08 22.08 - 22.08 0.0% (109/1007) Pelican Bay Street Lighting (778/1008) 1.06 1.06 1.06 1.06 - 1.06 0.0% Total FTE 27.00 27.00 27.00 27.00 - 27.00 0.0% Fiscal Year 2024 2 Office of the County Manager Capital Office of the County Manager Pelican Bay Services Division Pelican Bay Water Management (109/1007) Mission Statement To provide for the efficient and timely delivery of Water Management services to the Pelican Bay Community through necessary maintenance of the community's storm water system to ensure its efficient operation in the transporting and treatment of the storm water. In addition, the Division strives to maintain the highest aesthetic appearance while maintaining the delicate balance of the ecosystem. Program Summary FY 2024 FY 2024 FY 2024 FY 2024 Total FTE Budget Revenues Net Cost Water Management Program - QP, IAM, RG 3.86 1,317,200 1,477,600 -160,400 Includes the routine maintenance of the Pelican Bay Water Management System of approximately 3.5 miles of berm separating the developed property from the Clam Pass System. The system functions as a storm water treatment facility by removing nutrients and pollutants, thus improving the quality of storm water before it is discharged into Clam Bay. Current Level of Service Budget 3.86 1,317,200 1,477,600 -160,400 2022 FY 2023 FY 2023 FY 2024 Program Performance Measures Actual Budget Forecast Budget Forty-three lakes maintained/treated - times per year 52 52 52 52 Inspection & Repair of Pipes and Structures - times per year 4 4 4 4 Water quality testing - number of parameters 52 52 52 52 2022 FY 2023 FY 2023 FY 2024 FY 2024 FY 2024 FY 2024 Program Budgetary Cost Summary Actual Adopted Forecast Current Expanded Tentative Change Personal Services 407,418 401,500 440,000 484,700 484,700 20.7% Operating Expense 565,587 691,400 664,800 646,000 646,000 (6.6)% Indirect Cost Reimburs 136,100 150,000 150,000 141,000 141,000 (6.0)% Capital Outlay - 10,500 10,000 45,500 45,500 333.3% Net Operating Budget 1,109,105 1,253,400 1,264,800 1,317,200 1,317,200 5.1% Total Budget 1,109,105 1,253,400 1,264,800 1,317,200 1,317,200 5.1% Total FTE 3.86 3.86 3.86 3.86 3.86 0.0% 2022 FY 2023 FY 2023 FY 2024 FY 2024 FY 2024 FY 2024 Program Funding Sources Actual Adopted Forecast Current Expanded Tentative Change Special Assessments 919,670 1,431,200 1,412,200 1,423,100 - 1,423,100 (0.6)% Miscellaneous Revenues 18,627 18,400 18,400 20,400 - 20,400 10.9% Interest/Misc 70 - - - - - na Reimb From Other Depts - - - 34,100 - 34,100 na Total Funding 938,368 1,449,600 1,430,600 1,477,600 - 1,477,600 1.9% Fiscal Year 2024 3 Office of the County Manager Capital Office of the County Manager Pelican Bay Services Division Pelican Bay Water Management (109/1007) Forecast FY 2023: Personal Services are forecasted to be higher but this increase is offset by a reserve of $162,500 for salary increases in Fund 109/1007. Operating Expense forecast is lower than budget primarily due to tree trimming and chemicals being less than anticipated. The negative variance is partially offset by swale maintenance being higher than forecast. Current FY 2024: Personal Services are budgeted to be higher due to the aforementioned salary reserve at the Fund level in FY23 and the FY24 general wage adjustment. Operating Expenses are lower than FY 2023 primarily due to decreases in swale maintenance, chemicals, and tree trimming charges. Capital Outlay consists of replacement of CC2-1232 Ford Explorer per Fleet recommendation. Revenues: Special assessment revenue funding water management activities decreased from $186.84 to $185.79 per equivalent which will raise $1,423,100. There are 7,659.9 total equivalent residential units in FY24. Miscellaneous revenues include sublease revenue from the Pelican Bay Foundation. Fiscal Year 2024 4 Office of the County Manager Capital Office of the County Manager Pelican Bay Services Division Pelican Bay Community Beautification (109/1007) Mission Statement The Division strives to maintain the highest aesthetic appearance, while responsibly maintaining the delicate balance of the ecosystem. This includes mowing, trimming, plantings, seasonal flowers and holiday decorations. Program Summary Beautification Program - QP, IAM FY 2024 FY 2024 Total FTE Budget 22.08 3,961,800 Includes the routine maintenance of 2,873,750 square feet of right-of-way and community parks - including pruning, cutting, pesticide and fertilizer programs. Also annuals are changed two times per year and mulch is applied to 661,750 square feet of plant beds two times per year. Also included in this program is street sweeping, street trash pick-up and maintenance for traffic and entrance signs. FY 2024 FY 2024 Revenues Net Cost 3,812,900 148,900 Current Level of Service Budget 22.08 3,961,800 3,812,900 148,900 2022 FY 2023 FY 2023 FY 2024 Program Performance Measures Actual Budget Forecast Budget Chemical weed control - times per year 24 24 24 24 Fertilizer applied - times per year 2 2 2 2 Flower plantings - times per year 2 2 2 2 Irrigation systems checked - times per year 12 12 12 12 Mulch application - times per year 1 1 2 2 2022 FY 2023 FY 2023 FY 2024 FY 2024 FY 2024 FY 2024 Program Budgetary Cost Summary Actual Adopted Forecast Current Expanded Tentative Change Personal Services 1,753,708 1,840,100 1,841,700 2,101,100 2,101,100 14.2% Operating Expense 1,483,046 1,595,100 1,609,100 1,721,700 1,721,700 7.9% Capital Outlay 50,362 88,000 202,900 139,000 139,000 58.0% Net Operating Budget Total Budget 3,287,117 3,287,117 3,523,200 3,523, 000 3,653,700 3,653,700 3,961,800 3,961,800 3,961,800 - 3,961,800 12.4% 12.4% Total FTE 22.08 22.08 22.08 22.08 - 22.08 0.0% Program Funding Sources 2022 Actual FY 2023 Adopted FY 2023 Forecast FY 2024 FY 2024 Current Expanded FY 2024 Tentative FY 2024 Change Special Assessments 2,975,286 3,472,200 3,295,000 3,792,500 - 3,792,500 9.2% Miscellaneous Revenues 88,350 18,400 18,400 20,400 - 20,400 10.9% Interest/Misc 247 - - - - - na Total Funding 3,063,883 3,490,600 3,313,400 3,812,900 3,812,900 9.2% Fiscal Year 2024 5 Office of the County Manager Capital Office of the County Manager Pelican Bay Services Division Pelican Bay Community Beautification (109/1007) Forecast FY 2023: Personal Services are forecasted slightly higher but this is offset by by a reserve for salary increases at the fund level in FY23. Operation Expenses are forecasted to be higher primarily due to increases in other operating supplies and sprinkler system maintenance related to inflation and higher costs of goods and services. Increases in spending are also due to non reimbursable costs due to Hurricane Ian. Capital Outlay is forecasted higher due to a delay in purchases that were anticipated in FY22 but will be purchased in FY23. Current FY 2024: Personal Services are higher due to the aforementioned reserve for salaries at the fund level in FY23, the general wage adjustment for FY24, increases in health insurance and overtime. In addition, the estimated salary increases related to some of various pay grades in the FY23 pay study were slightly higher than estimated. Operating Expenses are budgeted higher due to anticipated increases in fleet charges, IT charges, maintenance landscaping, chemicals, and flood control water usage charge related to inflation and increases in the costs of goods and services. Operating expenses for landscape materials are budgeted higher due to damage from Hurricane Ian. In addition, a reimbursement to the public utilities department which was previously reimbursed via transfer will be completed by interdepartmental payment in FY24. Capital outlay for FY 2024 includes the replacement of a utility vehicle, two 52" riding mowers, a pull behind aerial lift, Ventrax mower attachments and a solar powered arrow board. This Division is not part of the motor pool capital program and equipment is budgeted on a cash and carry basis based upon Fleet Management Division's recommendations of replacement. Revenues: Special assessment revenue funding for community beautification increased from $453.30 to $495.11 which raises $3,792,500. There are 7,659.9 equivalent residential units (ERU) in FY 2024. Miscellaneous revenues include office space sublease revenue from the Pelican Bay Foundation. Fiscal Year 2024 6 Office of the County Manager Capital Office of the County Manager Pelican Bay Services Division Reserves & Transfers (10911007) FY 2024 FY 2024 FY 2024 FY 2024 Program Summary Total FTE Budget Revenues Net Cost Reserves, Transfers, Interest - RG - 1,667,200 1,655,700 11,500 Current Level of Service Budget - 1,667,200 1,655,700 11,500 2022 FY 2023 FY 2023 FY 2024 FY 2024 FY 2024 FY 2024 Program Budgetary Cost Summary Actual Adopted Forecast Current Expanded Tentative Change Trans to Property Appraiser 72,036 80,000 80,000 80,000 80,000 0.0% Trans to Tax Collector 77,899 120,000 120,000 110,000 110,000 (8.3)% Trans to 301 Co Wide Cap Fd 8,700 8,700 8,700 - - (100.0)% Trans to 408 Water/Sewer Fd 21,000 17,600 17,600 - - (100.0)% Trans to 506 IT Capital - 37,100 37,100 28,000 28,000 (24.5)% Reserve for Contingencies 108,500 - 184,400 184,400 70.0% Reserve for Salary Adj. 162,500 - - - (100.0)% Reserve for Capital 110,500 - 129,100 129,100 16.8% Reserve for Disaster Relief 700,000 - 700,000 700,000 0.0% Reserve for Cash Flow 475,000 - 475,000 475,000 0.0% Reserve for Attrition - (39,300) - (39,300) (39,300) 0.0% Total Budget 179,635 1,780,600 263,400 1,667,200 1,667,200 (6.4)% 2022 FY 2023 FY 2023 FY 2024 FY 2024 FY 2024 FY 2024 Program Funding Sources Actual Adopted Forecast Current Expanded Tentative Change Interest/Misc 25,348 20,000 26,000 26,000 26,000 30.0% Trans frm Property Appraiser 447 - - - - na Trans frm Tax Collector 30,134 - - na Trans fm 320 Clam Bay Cap Fd 34,100 34,100 34,100 - - - (100.0)% Carry Forward 2,756,900 1,811,000 2,273,300 1,895,500 - 1,895,500 4.7% Less 5% Required By Law - (248,100) - (265,800) - (265,800) 7.1% Total Funding 2,846,929 1,617,000 2,333,400 1,655,700 - 1,655,700 2.4% Current FY 2024: Overall, special assessment revenue budgeted within this Fund increased from $640.14 to $680.90 per equivalent residential unit. Available fund reserves increased in FY 2024 from $1,394,000 to $1,488,500 (does not include salary adjustment or attrition reserves). The Division budgeted cash flow reserves to cover 4-5 weeks of estimated expenses, as assessment revenues do not begin to flow in until November 2023. Fiscal Year 2024 7 Office of the County Manager Capital Office of the County Manager Pelican Bay Services Division Pelican Bay Street Lighting (778/1008) Mission Statement To maintain the Pelican Bay Street Lighting system as a well-balanced, functional system that provides a consistently lighted roadway for safety and appearance within the community. Program Summary Street Lighting Program - QP, IAM, RG Includes the routine maintenance of the Pelican Bay roadway street lighting system including all up -lighting at the Pelican Bay entrances and bike path lighting. Street Lights consist of concrete poles and metal Halide lamps. FY 2024 FY 2024 FY 2024 FY 2024 Total FTE Budget Revenues Net Cost 1.06 364,600 823,300-458,700 Reserves, Transfers, Interest - RG - 600,300 141,600 458,700 Current Level of Service Budget 964,900 964,900 - 1.06 2022 FY 2023 FY 2023 FY 2024 Program Performance Measures Actual Budget Forecast Budget • of Light posts inspected weekly 100 100 90 100 • of Lights repaired within 24 hours 100 100 100 100 Program Budgetary Cost Summary 2022 Actual FY 2023 Adopted FY 2023 Forecast FY 2024 FY 2024 Current Expanded FY 2024 Tentative FY 2024 Change Personal Services 106,486 113,600 117,500 132,700 132,700 16.8% Operating Expense 182,599 214,300 191,300 220,900 220,900 3.1% Indirect Cost Reimburs 9,800 9,400 9,400 10,500 10,500 11.7% Capital Outlay - 500 151,300 500 500 0.0% Net Operating Budget 298,885 337,800 469,500 364,600 - 364,600 7.9% Trans to Property Appraiser - 8,000 8,000 8,000 8,000 0.0% Trans to Tax Collector 12,755 17,900 17,900 17,900 17,900 0.0% Trans to 322 Pel Bay Irr and Land 440,000 397,700 397,700 473,400 473,400 19.0% Reserve for Contingencies - 11,400 - 11,400 11,400 0.0% Reserve for Salary Adj. 11,400 - - (100.0)% Reserve for Capital 50,000 49,600 49,600 (0.8)% Reserve for Cash Flow - 40,000 - 40,000 40,000 0.0% Total Budget 751,640 874,200 893,100 964,900 - 964,900 10.4% Total FTE 1.06 1.06 1.06 1.06 - 1.06 0.0% Fiscal Year 2024 8 Office of the County Manager Capital Office of the County Manager Pelican Bay Services Division Pelican Bay Street Lighting (778/1008) 2022 FY 2023 FY 2023 FY 2024 FY 2024 FY 2024 FY 2024 Program Funding Sources Actual Adopted Forecast Current Expanded Tentative Change Ad Valorem Taxes 633,124 743,400 713,700 800,000 - 800,000 7.6% Delinquent Ad Valorem Taxes 2,484 - - - - - na Miscellaneous Revenues 18,627 18,900 18,900 20,400 - 20,400 7.9% Interest/Misc 3,714 1,500 4,500 5,400 - 5,400 260.0% Trans frm Tax Collector 5,023 - - - - - na Carry Forward 425,000 148,700 336,400 180,400 - 180,400 21.3% Less 5% Required By Law - (38,300) - (41,300) - (41,300) 7.8% Total Funding 1,087,972 874,200 1,073,500 964,900 - 964,900 10.4% Forecast FY 2023: Personal Services are forecasted to be higher but this increase is offset by a reserve of $11,400 for salary increases at the fund level. Operating Expenses are forecasted lower than the FY 2023 Budget primarily due to electrical contractor expenses being lower than anticipated. Capital Outlay is forecasted higher due to a delay in purchases that were anticipated in FY22 but will be purchased in FY23. Current FY 2024: Personal Services are budgeted to be higher due to the aforementioned salary reserve at the Fund level in FY23 and the FY24 general wage adjustment. Operating Expenses are budgeted slightly higher than FY 2023 due to increased costs of goods and services. Excess dollars are transferred to the Capital Project Fund (322/3041) to fund various projects. The street lights have LED bulbs which require less frequent maintenance and replacement. Revenues: This fund had a millage rate of .0857 in FY 2023 and the rate remains unchanged for FY 2024 in accordance with the advisory committee recommendation. The estimated taxable value for this district totals $9,335,517,497 which represents a 7.72% increase over last year. Property taxes total $800,000. Miscellaneous revenues include office space sublease revenue from the Pelican Bay Foundation. Fiscal Year 2024 9 Office of the County Manager Capital Office of the County Manager Pelican Bay Services Division Pelican Bay — Clam Pass Ecosystem Enhancement (111/1011) Mission Statement To provide funding assistance towards the management of the Clam Bay Estuary. Program Summary Clam Pass Ecosystem Enhancement - QP, IAM, RG FY 2024 FY 2024 FY 2024 Total FTE Budget Revenues 156,300 FY 2024 Net Cost 156,300 Current Level of Service Budget - 156,300 - 156,300 2022 FY 2023 FY 2023 FY 2024 FY 2024 FY 2024 FY 2024 Program Budgetary Cost Summary Actual Adopted Forecast Current Expanded Tentative Change Operating Expense 159,091 150,000 150,000 156,300 156,300 4.2% Net Operating Budget 159,091 150,000 150,000 156,300 556,300 4.2% Total Budget 159,091 150,000 150,000 156,300 - 156,300 4.2% 2022 FY 2023 FY 2023 FY 2024 FY 2024 FY 2024 FY 2024 Program Funding Sources Actual Adopted Forecast Current Expanded Tentative Change Net Cost Unincorp General Fund 159,091 150,000 150,000 156,300 156,300 4.2% Total Funding 159,091 150,000 150,000 156,300 - 156,300 4.2% Notes Beginning mid -year FY 2015, a separate cost center was created and funds appropriated by budget amendment to assist with management of the Clam Bay Estuary. Previously budgeted as a transfer from the Unincorporated Area General Fund (111/1011) to Pelican Bay Capital Fund (320/3040), funds to assist with the management of the Clam Bay Estuary are now directly budgeted within a separate Fund (111/1011) cost center with direct signature authority by Pelican Bay MSTBU management. Current FY 2024: In FY 2024 hand -dug channels are budgeted which will commence and continue over several years. Fiscal Year 2024 10 Office of the County Manager Capital Office of the County Manager Pelican Bay Services Division Capital 2022 FY 2023 FY 2023 FY 2024 FY 2024 FY 2024 FY 2024 Division Budgetary Cost Summary Actual Adopted Forecast Current Expanded Tentative Change Personal Services 6,279 - - - - na Operating Expense 3,231,159 2,342,700 2,479,500 839,100 839,100 (64.2)% Capital Outlay 1,012,036 300,000 11,197,200 3,176,300 3,176,300 958.8% Net Operating Budget 4,249,474 2,642,700 13,676,700 4,015,400 - 4,015,400 51.9% Trans to Property Appraiser 25,202 64,200 62,300 45,900 45,900 (28.5)% Trans to Tax Collector 40,102 43,600 40,700 58,700 58,700 34.6% Trans to 109 PB MSTUBU Fd 34,100 34,100 34,100 - - (100.0)% Trans to 299 Comm Paper Debt 6,175 209,300 209,300 175,000 175,000 (16.4)% Reserve for Capital - 110,400 - - - (100.0)% Total Budget 4,355,054 3,104,300 14,023,100 4,295,000 - 4,295,000 38.4% 2022 FY 2023 FY 2023 FY 2024 FY 2024 FY 2024 FY 2024 Appropriations by Program Actual Adopted Forecast Current Expanded Tentative Change Clam Bay Restoration Fund (320/3040) 158,694 155,000 327,500 189,100 189,100 22.0% Pelican Bay Commercial Paper Fund 315,596 - 6,184,400 - - na (323/3042) Pelican Bay Hardscape & Landscape 3,775,185 2,487,700 7,164,800 3,826,300 3,826,300 53.8% Improvements (322/3041) Total Net Budget 4,249,474 2,642,700 13,676,700 4,015,400 - 4,015,400 51.9% Total Transfers and Reserves 105,580 461,600 346,400 279,600 279,600 (39.4)% Total Budget 4,355,054 3,104,300 14,023,100 4,295,000 - 4,295,000 38.4% 2022 FY 2023 FY 2023 FY 2024 FY 2024 FY 2024 FY 2024 Division Funding Sources Actual Adopted Forecast Current Expanded Tentative Change Special Assessments 2,005,124 1,785,900 1,712,400 1,946,400 - 1,946,400 9.0% Interest/Misc 53,530 10,100 51,500 21,400 21,400 111.9% Loan Proceeds 998,540 5,500,000 1,496,000 4,004,000 - 4,004,000 (27.2)% Trans frm Tax Collector 16,340 - - - - - na Trans fm 111 Unincorp Gen Fd 520,000 520,000 520,000 520,000 - 520,000 0.0% Trans fm 778 Pei Bay Lighting 440,000 397,700 397,700 473,400 - 473,400 19.0% Carry Forward 7,417,500 (5,019,400) 7,273,800 (2,571,700) - (2,571,700) (48.8)% Less 5% Required By Law - (90,000) - (98,500) - (98,500) 9.4% Total Funding 11,451,034 3,104,300 11,451,400 4,295,000 - 4,295,000 38.4% Fiscal Year 2024 11 Office of the County Manager Capital Office of the County Manager Pelican Bay Services Division Capital FY 2023 FY 2023 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 CIP Category / Project Title Adopted Amended Forecasted Budget Budget Budget Budget Budget Hurricane Irma Hurricane Irma 160,000 160,000 160,000 - Pelican Bay Capital Beach Renourishment Initiative 400,000 693,558 693,600 400,000 - Clam Bay Restoration 155,000 327,417 327,500 189,100 - Pelican Bay Hardscape Upgrades 100,000 115,959 116,000 100,000 - Pelican Bay Lake Bank Enhance 1,300,000 1,824,833 824,800 - - Pelican Bay Ops. Buildings - 3,747,527 3,747,500 1,826,300 - Pelican Bay Traffic Sign Renovation 227,700 321,671 321,700 150,000 - Roadway Improvements - 88,772 88,800 - - Sidewalk Maintenance/Enhancements 35,883 35,900 - - Sidewalk Replacement 7,060,891 7,060,900 1,200,000 - Streetlight Improvements 300,000 300,000 300,000 150,000 - X-fers/Reserves - Fund 320 50,500 50,500 45,700 14,600 X-fers/Reserves- Fund 322 411,100 411,100 300,700 265,000 Pelican Bay Capital 2,944,300 14,978,111 13,863,100 4,295,000 Department Total Project Budget 3,104,300 15,138,111 14,023,100 4,295,000 Fiscal Year 2024 12 Office of the County Manager Capital Office of the County Manager Pelican Bay Services Division Capital Clam Bay Restoration Fund (320/3040) Mission Statement On December 11, 2012, the Board reinstated the ongoing management responsibilities of Clam Pass to the Pelican Bay Services District. Pelican Bay Services Division MSTU&BU utilizes annual assessment revenue collected for restoration and improvements to the Clam Bay Ecosystem. Program Budgetary Cost Summary 2022 Actual FY 2023 Adopted Operating Expense 158,694 155,000 Net Operating Budget 158,694 155,000 Trans to Property Appraiser 2,966 6,800 Trans to Tax Collector 4,471 9,600 Trans to 109 PB MSTUBU Fd 34,100 34,100 Total Budget 200,231 205,500 FY 2023 FY 2024 FY 2024 FY 2024 FY 2024 Forecast Current Expanded Tentative Change 327,500 189,100 189,100 22.0% 327,500 189,100 189,100 22.0% 4,900 5,900 5,900 (13.2)% 6,700 8,700 8,700 (9.4)% 34,100 - - (100.0)% 373,200 203,700 - 203,700 (0.9)% 2022 FY 2023 FY 2023 FY 2024 FY 2024 FY 2024 FY 2024 Program Funding Sources Actual Adopted Forecast Current Expanded Tentative Change Special Assessments 223,552 203,100 192,900 195,300 - 195,300 (3.8)% Interest/Misc 1,528 100 1,500 200 - 200 100.0% Trans frm Tax Collector 1,810 - - - - - na Carry Forward 170,100 12,600 196,800 18,000 - 18,000 42.9% Less 5% Required By Law - (10,300) - (9,800) - (9,800) (4.9)% Total Funding 396,989 205,500 391,200 203,700 - 203,700 (0.9)% FY 2023 FY 2023 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 CIP Category / Project Title Adopted Amended Forecasted Budget Budget Budget Budget Budget Pelican Bay Capital Clam Bay Restoration 155,000 327,417 327,500 189,100 X-fers/Reserves - Fund 320 50,500 50,500 45,700 14,600 Program Total Project Budget 205,500 377,917 373,200 203,700 - - - - Fiscal Year 2024 13 Office of the County Manager Capital Office of the County Manager Pelican Bay Services Division Capital Clam Bay Restoration Fund (320/3040) Forecast FY 2023: This capital fund primarily appropriates dollars for restoration and improvements to the Clam Bay Ecosystem. The basis of accounting on the expense side of the equation provides that forecast capital dollars always match the amended budget for any year; the exception is reserves. The difference between forecast or amended budget dollars and those dollars actually spent, roll forward into the next fiscal year. This practice occurs until the project is closed out and dollars are re -appropriated. A project budget may also be amended prior to closure, re -directing current project dollars that may not be needed to either reserves or other ongoing projects. The primary active project is restoration of Clam Bay. Current FY 2024: Budgeted funds will be added to the Clam Bay restoration project. Continued engineering reports on the water quality and health of Clam Bay will also be funded from this account as well tide gauge maintenance. Revenues: Funding for part of the restoration and improvement of the Clam Bay Eco-system comes from special assessment revenue based upon equivalent residential units within the District. For FY 2024, the equivalent residential unit (ERU) assessment within the capital fund (320/3040) has decreased from $26.52 to $25.50 which raises $195,300. The total ERU's remain at 7,659.90 in FY2024. Fiscal Year 2024 14 Office of the County Manager Capital Office of the County Manager Pelican Bay Services Division Capital Pelican Bay Hardscape & Landscape Improvements (322/3041) Mission Statement Pelican Bay Services Division MSTU&BU utilizes annual assessment revenue for restoration and improvements to Pelican Bay hardscape such as sidewalks, beach renourishment, irrigation, signage and other capital amenity projects. 2022 FY 2023 FY 2023 FY 2024 FY 2024 FY 2024 FY 2024 Program Budgetary Cost Summary Actual Adopted Forecast Current Expanded Tentative Change Personal Services 6,279 - - - - na Operating Expense 3,072,465 2,187,700 2,152,000 650,000 650,000 (70.3)% Capital Outlay 696,440 300,000 5,012,800 3,176,300 3,176,300 958.8% Net Operating Budget 3,775,185 2,487,700 7,164,800 3,826,300 - 3,826,300 53.8% Trans to Property Appraiser 22,236 57,400 57,400 40,000 40,000 (30.3)% Trans to Tax Collector 35,631 34,000 34,000 50,000 50,000 47.1 % Trans to 299 Comm Paper Debt 6,175 209,300 209,300 175,000 175,000 (16.4)% Reserve for Capital - 110,400 - - - (100.0)% Total Budget 3,839,227 2,898,800 7,465,500 4,091,300 - 4,091,300 41.1% Program Funding Sources 2022 Actual FY 2023 Adopted FY 2023 Forecast FY 2024 FY 2024 Current Expanded FY 2024 Tentative FY 2024 Change Special Assessments 1,781,572 1,582,800 1,519,500 1,751,100 - 1,751,100 10.6% Interest/Misc 50,493 10,000 50,000 21,200 - 21,200 112.0% Trans frm Tax Collector 14,530 - - - - na Trans fm 111 Unincorp Gen Fd 520,000 520,000 520,000 520,000 520,000 0.0% Trans fm 778 Pel Bay Lighting 440,000 397,700 397,700 473,400 - 473,400 19.0% Carry Forward 7,247,400 468,000 6,392,600 1,414,300 - 1,414,300 202.2% Less 5% Required By Law - (79,700) - (88,700) - (88,700) 11.3% Total Funding 10,053,995 2,898,800 8,879,800 4,091,300 - 4,091,300 41.1% FY 2023 FY 2023 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 CIP Category / Project Title Adopted Amended Forecasted Budget Budget Budget Budget Budget Hurricane Irma Hurricane Irma 160,000 160,000 160,000 - Pelican Bay Capital Beach Renourishment Initiative 400,000 693,558 693,600 400,000 Pelican Bay Hardscape Upgrades 100,000 115,959 116,000 100,000 Pelican Bay Lake Bank Enhance 1,300,000 1,824,833 824,800 - Pelican Bay Ops. Buildings - 3,747,527 3,747,500 1,826,300 Pelican Bay Traffic Sign Renovation 227,700 321,671 321,700 150,000 Roadway Improvements - 88,772 88,800 - Sidewalk Maintenance/Enhancements 35,883 35,900 - Sidewalk Replacement 876,487 876,500 1,200,000 - Streetlight Improvements 300,000 300,000 300,000 150,000 - X-fers/Reserves - Fund 322 411,100 411,100 300,700 265,000 - Pelican Bay Capital 2,738,800 8,415,790 7,305,500 4,091,300 - Program Total Project Budget 2,898,800 8,575,790 7,465,500 4,091,300 Fiscal Year 2024 15 Office of the County Manager Capital Office of the County Manager Pelican Bay Services Division Capital Pelican Bay Hardscape & Landscape Improvements (322/3041) Notes On 7/9/2019, the Board adopted Resolution 2019-140 (agenda item 11 B) which authorized a capital contribution from the County of $500,000 a year for a period of 10 years to replace and transfer responsibility of the maintenance of sidewalks and certain drainage outfalls in perpetuity to the Pelican Bay Services Division. In FY24, the fifth of ten capital contributions has been budgeted. The Board also authorized a contribution by Collier County of $20,000 per year in perpetuity to be utilized for maintenance or enhancements to make the sidewalks compliant with ADA standards and to reduce liability. Funding Future Capital Projects: At the 12/9/2020 PBSD Board Meeting, the board recommended participating in the Florida Local Government Finance Program for up to $8 million to be used for replacement of sidewalks, renovations to lake banks and drainage pipelines, and other infrastructure improvement projects within Pelican Bay. The Board may covert a portion of the borrowed funds to a longer term, fixed interest loan once the projects are completed. At the 2/10/21 PBSD Board Meeting the board voted to endorse the Executive Summary prepared by OMB authorizing the County to borrow an amount not exceeding $10 million under the Florida Local Government Finance Commission's Pooled Commercial Paper Loan Program for the purpose of construction various capital improvements within the PB MSTBU. On 6/8/21, the Board approved a resolution authorizing the County's borrowing an amount not exceeding $10,000,000 under the Florida Local Government Finance Commission's Pooled Commercial Paper Loan Program for the purpose of constructing various capital improvements with the Pelican Bay MSTBU. This loan will be repaid from Pelican Bay MSTUBU annual assessment revenue and certain amounts provided to Pelican Bay under the asset swap agreement discussed in the notes above. Forecast FY 2023: This capital fund primarily appropriates dollars for restoration and improvements to the Pelican Bay hardscape, irrigation and other capital amenity projects. Any difference between forecasted and the dollars actually spent, roll forward into the next fiscal year. This practice occurs until the project is closed out and dollars are re -appropriated. A project budget may also be amended prior to closure re -directing current project dollars that may not be needed to either reserves or other ongoing projects. Current FY 2024: Capital funds totaling $3,826,300 will be allocated among the various capital initiatives including lake bank enhancements, traffic sign renovation, hardscape upgrades, streetlight improvements, beach re -nourishment, and Phase 2 of the sidewalk replacement project. Phase 2 construction will begin in FY22 and is estimated to be completed end of the year 2024. Revenues: Special assessment revenue per equivalent residential unit (ERU) increased from $206.63 to $228.60 This equates to assessment revenue totaling $1,751,100. Total ERUs remain at 7,659.90 in FY24. Fiscal Year 2024 16 Office of the County Manager Capital Office of the County Manager Pelican Bay Services Division Capital Pelican Bay Commercial Paper Fund (323/3042) Mission Statement To provide accounting for commercial paper proceeds for various improvements within Pelican Bay. Program Budgetary Cost Summary 2022 Actual FY 2023 Adopted FY 2023 Forecast FY 2024 Current FY 2024 Expanded FY 2024 Tentative FY 2024 Change Capital Outlay 315,596 6,184,400 na Net Operating Budget 315,596 - 6,184,400 - - - na Total Budget 315,596 6,184,400 - - - na 2022 FY 2023 FY 2023 FY 2024 FY 2024 FY 2024 FY 2024 Program Funding Sources Actual Adopted Forecast Current Expanded Tentative Change Interest/Misc 1,509 - - - - na Loan Proceeds 998,540 5,500,000 1,496,000 4,004,000 4,004,000 (27.2)% Carry Forward - (5,500,000) 684,400 (4,004,000) (4,004,000) (27.2)% Total Funding 1,000,049 - 2,180,400 - - - na FY 2023 FY 2023 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 CIP Category / Project Title Adopted Amended Forecasted Budget Budget Budget Budget Budget Pelican Bay Capital Sidewalk Replacement 6,184,404 6,184,400 Program Total Project Budget - 6,184,404 6,184,400 - - Notes On June 8, 2021, agenda item 11.G, the Board approved a resolution authorizing borrowing up to $10,000,000 to finance various capital improvements within Pelican Bay MSTU&BU. The loan is secured by the County's covenant to budget and appropriate legally available non ad -valorem revenue, but will be repaid specifically from Pelican Bay MSTU&BU annual assessment revenue and certain amounts provided to the Pelican Bay MSTU&BU under an asset swap contribution resolution between the County and the Pelican Pay Services Division. Forecast FY 2023: In FY23, the second draw of $1,500,000 took place for Phase II of the Sidewalk Project. Current FY 2024: In FY24, commercial paper draws may occur to fund Phase II of the Sidewalk project or the other capital projects such as the Operations Building. Fiscal Year 2024 17 Office of the County Manager Capital UM To: Office of the County Manager Amy Patterson 3299 Tamiami Trail East, Suite 202 • Naples Florida 34112-5746 • (239) 252-8383 Board of County Commissioners From: Amy Patterson, County Manager Date: August 31, 2023 Subject: September 7, 2023 First FY 2024 Budget Hearing - Tentative Millage Rates and Amended Tentative Budget The timeline for approval of Collier County's FY 2024 budget has progressed to the first public budget hearing set for Thursday evening September 7, 2023 at 5:05 p.m. In accordance with the State's Truth in Millage (TRIM) Statutory guidelines, required notice for this meeting was provided within the Notice of Proposed Taxes distributed recently through the Property Appraiser's Office. Notice of this hearing was also provided with Board adoption of Resolution 2023-136 setting the Maximum Millage Rates on July 11, 2023. Fiscal year 2024 budget planning culminated with Board approval of budget policy on March 14, 2023. Based upon this guidance, staff presented for review and consideration the proposed FY 2024 budget which was the subject of workshop discussions on June 15, 2023. Following discussions on the proposed FY 2024 budget in June, the Property Appraiser updated preliminary June taxable value numbers with July certified taxable values. At the Board meeting of July 11, 2023, the Board adopted the required resolution establishing proposed millage rates as the maximum property tax rates to be levied in FY 2024 and reaffirmed the September public hearing dates for the budget approval process. Conforming to TRIM procedures, the Board received its tentative FY 2024 budget on July 14, 2023. This tentative budget reflects July 1 certified taxable values; Board action at and since the June workshop and necessary revenue or expense adjustments in FY 2023 and/or FY 2024 by fund. This document provides a summary listing of budget changes by fund together with a narrative description of the fund changes. The public budget hearings in September must follow a specific format pursuant to TRIM guidelines. Your agenda for the first hearing contains the specific sequence of agenda items to be covered. Prior to approval of the amended FY 2024 tentative budget, there will be a review and discussion of fund resolutions which provide the mechanism for amending the July FY 2024 Tentative Budget. This first public budget hearing document has been approved through the agenda system process and as such agenda material are available for public review prior to the hearing. This hearing will be noticed through our Communication and Customer Relations Division as a Hybrid Remote meeting allowing public comment to the Board either in person or remotely. Resolutions which describe the proposed budget changes by fund pertain to the customary Tax Collector's appropriation which was received in August; addition of items contained in the unfunded request list per Board direction on 08/08/2023; adjustments to Hurricane Ian related loans in FY 2023 in order to reestablish the funding mechanism in FY 2024 for the continued recovery efforts; adjustments to certain funds reflecting FY 2023 revenue and expense changes which resulted in adjustments to FY 2024 Carryforward (Beginning Cash Balance); adjustments for position transfers and reclassifications, and; other customary and routine revenue or expense adjustments required to support capital projects or operations as the FY 2024 fiscal year begins. These fund -level adjustments occur as a matter of normal operations or are necessary in accordance with previous Board action/direction. No other material adjustments to the July Tentative Budget were made. Board members will note that each resolution amending the July Tentative Budget contains specific numerical descriptions of the fund impact. A narrative description is also provided within the "Summary of Changes". Budget appropriations contained within the September 7, 2023 budget resolutions have no impact on the Board's General Fund millage neutral operating guidance and do not impede planned growth in General Fund contingency and cash flow reserves. Cumulative net changes from the FY 2024 July Tentative Budget Document as contained within the enabling resolutions total $60,398,500. These actions affect the gross budget which includes all interfund transfers and other internal money shifts. There are no proposed changes to the maximum millage rates set by the Board on July 11, 2023. COLLIER COUNTY BOARD OF COUNTY COMMISSIONERS AGENDA Thursday, September 7, 2023, 5:05 p.m. NOTICE: ALL PERSONS WISHING TO SPEAK ON ANY AGENDA ITEM MUST REGISTER PRIOR TO SPEAKING. ANY PERSON WHO DECIDES TO APPEAL A DECISION OF THIS BOARD WILL NEED A RECORD OF THE PROCEEDINGS PERTAINING THERETO, AND THEREFORE MAY NEED TO ENSURE THAT A VERBATIM RECORD OF THE PROCEEDINGS IS MADE, WHICH RECORD INCLUDES TESTIMONY AND EVIDENCE UPON WHICH THE APPEAL IS TO BE BASED. ALL REGISTERED PUBLIC SPEAKERS WILL BE LIMITED TO THREE (3) MINUTES UNLESS PERMISSION FOR ADDITIONAL TIME IS GRANTED BY THE CHAIRMAN. 1. ADVERTISED PUBLIC HEARING — BCC — Fiscal Year 2024 Tentative Budget A. Discussion of Tentative Millage Rates and Increases Over the Rolled Back Millage Rates B. Review and Discussion of Changes to the Tentative Budget C. Public Comments and Questions D. Announcement of Tentative Millage Rates and Percentage Changes in Property Tax Rates E. Resolution to Adopt the Tentative Millage Rates F. Resolution to Adopt the Amended Tentative Budget G. Announcement of Final Public Hearing as Follows: Final Public Hearing on the FY 2023-24 Collier County Budget Thursday, September 21, 2023 5:05 p.m. Collier County Government Center W. Harmon Turner Building (F) Third Floor, Boardroom Naples, Florida 2. ADJOURN Collier County Government Fiscal Year 2024 Tentative Budget Collier County, Florida Property Tax Rates FY 2024 Proposed Prior Year Rolled Back Proposed Millage Millage Millage % Change From Fund Title Fund No. Rate Rate Rate Rolled Back County Wide General Fund 001/0001 3.5645 3.2043 3.5645 11.24% Water Pollution Control 114/1017 0.0293 0.0263 0.0293 11.41 % Conservation Collier 172/1061 0.2500 0.2242 0.2500 11.51 % Subtotal County Wide 3.8438 3.4548 3.8438 11.26% Dependent Districts and MSTU's Unincorporated Area General Fund 111/1011 0.8069 0.7280 0.8069 10.84% Golden Gate Community Center 130/1605 0.1862 0.1682 0.1862 10.70% Victoria Park Drainage 134/1608 0.3814 0.3399 0.3814 12.21 % Naples Park Drainage 139/1613 0.0041 0.0035 0.0041 17.14% Vanderbilt Beach MSTU 143/1617 0.5000 0.4629 0.5000 8.01 % Ochopee Fire Control 146/1040 4.0000 3.5359 4.0000 13.13% Goodland/Horr's Island Fire MSTU 149/1041 1.2760 1.1058 1.2760 15.39% Sabal Palm Road MSTU 151/1619 0.0000 0.0000 0.0000 n/a Lely Golf Estates Beautification 152/1620 2.0000 1.7722 2.0000 12.85% Golden Gate Parkway Beautification 153/1621 0.5000 0.4502 0.5000 11.06% Hawksridge Stormwater Pumping MSTU 154/1622 0.0318 0.0282 0.0318 12.77% Radio Road Beautification 158/1625 0.0000 0.0000 0.0000 n/a Forest Lakes Roadway & Drainage MSTU 159/1626 4.0000 3.5076 4.0000 14.04% Immokalee Beautification MSTU 162/1629 1.0000 0.9613 1.0000 4.03% Bayshore Avalon Beautification 163/1630 2.3604 2.0971 2.1104 0.63% Haldeman Creek Dredging 164/1631 1.0000 0.8996 1.0000 11.16% Rock Road 165/1632 1.3413 0.8109 0.8109 0.00% Vanderbilt Waterways MSTU 168/1635 0.3000 0.2719 0.3000 10.33% Forest Lakes Debt Service 259/2014 0.0000 0.0000 0.0000 n/a Blue Sage MSTU 341/3080 3.0000 2.8835 3.0000 4.04% Collier County Lighting 760/1601 0.1154 0.1025 0.1025 0.00% 42nd Ave SE MSTU 761/1637 1.0000 0.7805 1.0000 28.12% Palm River Sidewalk MSTU 1638 0.0000 0.0000 0.5000 n/a Pelican Bay MSTBU 778/1008 0.0857 0.0789 0.0857 8.62% Aggregate Millage Rate 4.4396 4.0025 4.4397 10.920//Oll AGENDA ITEM No._1 A SEP 7 2023 Pg 1 Fiscal Year 2024 Collier County Government Fiscal Year 2024 Tentative Budget Collier County, Florida Property Tax Dollars FY 2024 Proposed Prior Year Current Year Proposed Fund Adjusted Tax Rolled Back Tax % Change Fund Title No. Dollars Tax Dollars Dollars From Rolled Back County Wide General Fund 001/0001 423,513,541 444,334,435 494,282,712 11.24% Water Pollution Control 114/1017 3,578,945 3,646,973 4,062,978 11.41 % Conservation Collier 172/1061 30,537,070 31,089,405 34,667,044 11.51% Subtotal County Wide 457,629,556 479,070,813 533,012,734 11.26% Dependent Districts and MSTU's Unincorporated Area General Fund 111/1011 60,748,898 63,890,893 70,815,331 10.84% Golden Gate Community Center 130/1605 594,358 600,991 665,306 10.70% Victoria Park Drainage 134/1608 19,672 19,709 22,116 12.21% Naples Park Drainage 139/1613 8,558 8,638 10,119 17.15% Vanderbilt Beach MSTU 143/1617 1,700,432 1,625,954 1,756,269 8.01% Ochopee Fire Control 146/1040 1,578,916 1,608,606 1,819,742 13.13% Goodland/Horr's Island Fire MSTU 149/1041 146,538 146,882 169,490 15.39% Sabal Palm Road MSTU 151/1619 0 0 0 n/a Lely Golf Estates Beautification 152/1620 360,769 361,168 407,593 12.85% Golden Gate Parkway Beautification 153/1621 605,078 608,311 675,601 11.06% Hawksridge Stormwater Pumping MSTU 154/1622 2,843 2,898 3,269 12.80% Radio Road Beautification 158/1625 0 0 0 n/a Forest Lakes Roadway & Drainage MSTU 159/1626 1,032,549 1,032,837 1,177,828 14.04% Immokalee Beautification MSTU 162/1629 514,888 543,273 565,144 4.03% Bayshore Avalon Beautification 163/1630 1,703,954 1,752,593 1,763,708 0.63% Haldeman Creek Dredging 164/1631 188,494 186,670 207,503 11.16% Rock Road 165/1632 46,017 69,346 69,346 0.00% Vanderbilt Waterway's MSTU 168/1635 472,497 451,304 497,944 10.33% Forest Lakes Debt Service 259/2014 0 0 0 n/a Blue Sage MSTU 341/3080 16,458 16,458 17,123 4.04% Collier County Lighting 760/1601 899,656 908,274 908,274 0.00% 42nd Ave SE MSTU 761/1637 2,332 2,366 3,031 28.11% Palm River Sidewalk MSTU 1638 0 0 272,534 n/a Pelican Bay MSTBU 778/1008 742,709 736,572 800,054 8.62% Total Taxes Levied 529,015,172 553,644,556 615,640,059 Aggregate Taxes 529,015,172 553,644,556 615,640,059 AGENDA ITEM No._1 A SEP 7 2023 Pg2 Fiscal Year 2024 Collier County Government Fiscal Year 2024 Tentative Budget Collier County, Florida Taxable Property Values For FY 2024 Prior Year Current Year Current Year % Change Fund Final Gross Adjusted Gross From Fund Title No. Taxable Value Taxable Value Taxable Value Prior Year County Wide General Fund 001/0001 122,148,279,016 136,181,503,700 138,668,175,558 13.52% Water Pollution Control 114/1017 122,148,279,016 136,181,503,700 138,668,175,558 13.52% Conservation Collier 172/1061 122,148,279,016 136,181,503,700 138,668,175,558 13.52% Dependent Districts and MSTU's Unincorporated Area General Fund 111/1011 77,004,583,159 85,504,568,703 87,762,215,243 13.97% Golden Gate Community Center 130/1605 3,192,042,433 3,533,947,794 3,573,074,058 11.94% Victoria Park Drainage 134/1608 51,579,478 57,881,839 57,985,672 12.42% Naples Park Drainage 139/1613 2,087,335,341 2,448,677,354 2,467,951,137 18.23% Vanderbilt Beach MSTU 143/1617 3,400,864,108 3,673,154,129 3,512,537,975 3.28% Ochopee Fire Control 146/1040 394,729,118 446,543,262 454,935,430 15.25% Goodland/Horr's Island Fire MSTU 149/1041 114,842,049 132,522,132 132,828,803 15.66% Sabal Palm Road MSTU 151/1619 113,030,302 134,513,202 168,843,217 49.38% Lely Golf Estates Beautification 152/1620 180,384,272 203,570,730 203,796,660 12.98% Golden Gate Parkway Beautification 153/1621 1,210,155,429 1,343,918,034 1,351,201,209 11.66% Hawksridge Stormwater Pumping MSTU 154/1622 89,403,181 100,880,733 102,783,410 14.97% Radio Road Beautification 158/1625 1,752,181,904 1,953,141,915 1,958,171,593 11.76% Forest Lakes Roadway & Drainage MSTU 159/1626 258,137,156 294,374,428 294,456,887 14.07% Immokalee Beautification MSTU 162/1629 514,887,674 535,602,286 565,143,962 9.76% Bayshore Avalon Beautification 163/1630 721,891,921 812,534,925 835,722,300 15.77% Haldeman Creek Dredging 164/1631 188,494,128 209,524,024 207,503,446 10.08% Rock Road 165/1632 34,307,828 56,749,097 85,517,869 149.27% Vanderbilt Waterways MSTU 168/1635 1,574,989,812 1,737,585,970 1,659,814,377 5.39% Forest Lakes Debt Service 259/2014 258,137,156 294,374,428 294,456,887 14.07% Blue Sage MSTU 341/3080 5,485,859 5,707,668 5,707,668 4.04% Collier County Lighting 760/1601 7,795,977,802 8,779,452,603 8,861,210,680 13.66% 42nd Ave SE MSTU 761/1637 2,332,091 2,987,852 3,031,005 29.97% Palm River Sidewalk MSTU 1638 0 543,359,725 545,068,397 n/a Pelican Bay MSTBU 778/1008 8,666,377,600 9,412,885,383 9,335,517,497 7.72% AGENDA ITEM No. 1 A SEP 7 2023 Pg3 Fiscal Year 2024 SUMMARY OF CHANGES TO THE FY 2024 TENTATIVE BUDGET FUND TITLE/(NUMBER) General Fund (001/0001) Major funding sources are Ad Valorem, Half Cent Sales Tax, and State Revenue Sharing Economic Development Fund (007/0004) Major funding sources Intergovernmental Revenues from the State Tax Collector Fund (070/0070) Major funding sources are Commissions Unincorporated Area General Fund (111/1011) Major funding sources is Ad Valorem NET CHANGE TO FUND TOTAL EXPLANATION 10,000,000 On the revenue side, FY 23 forecasted loan to FEMA Fund (727/1813) decreased by $10,000,000 which increased the FY 24 Carryforward by $10,000,000. On the expense side, an increase of $10,000,000 to reestablish the loan to FEMA Fund (727/1813) in FY 24, an increase of $1,033,700 for items on the Unfunded Request List for Parks & Recreation, Libraries, Domestic Animal Services and Museums per Board direction on 08/08/2023, an increase of $353,600 less $7,000 for attrition for the FY 23 transfer and reclassification of positions to the Growth Management Department for Community Planning & Resiliency and Housing Policy and Economic Development, and a reduction of $1,665,000 in the transfer to County -Wide Capital Fund (301). The net effect of these changes increased Contingency Reserves by $284,700. 306,100 On the revenue side, Carryforward was increased by $306,100 due to receipt of a distribution in FY 23 from the Florida Gaming Commission as a result of the Compact between the Seminole Tribe and the State of Florida. Expenses were adjusted by a like amount. $ 34,045,300 Adjustment reflects proposed budget submitted by the Tax Collector to the Department of Revenue pursuant to state statutes on August 1, subsequent to the development of the FY 24 (July) Tentative Budget. $ 0 Addition of Unfunded Request List items per Board direction 8/8/2023 include $300,000 in Planning Studies/Amendments and $648,000 for the Parks and Recreation Division. Reserves were decreased by $948,000. Palm River MSTU Fund (1638) $ 79,700 Taxable value increased resulting in additional revenue totaling Major funding sources are ad 83,900 less the 5% revenue reserved of $4,200. On the expenditures valorem taxes. side Other Contractual Services increased by $73,400 and transfers to the Property Appraisal and Tax Collector increased by $6,300 collectively. County Museums Fund (198/1107) $ 76,700 Addition of Unfunded Request List items per Board direction on Major source of funding is from TDC 8/8/2023. taxes County -Wide Capital Program $ 13,335,000 On the revenue side, the FY 23 forecast for the loan to the FEMA Fund (301/3001) Fund (727/1813) was reduced by $15 million which increased the FY Major source of funding is a transfer 24 Carryforward by the like amount, and the transfer from the from the General Fund (001) General Fund (001/0001) was reduced by $1,665,000. On the expenditure side, the FY 24 loan to the FEMA fund was increased by $15 million and the Reserve for future capital replacements was reduced by $1,665,000. AGENDA ITEM No. 1 B SEP 7 2023 Pg1 SUMMARY OF CHANGES TO THE FY 2024 TENTATIVE BUDGET NET CHANGE TO FUND TITLE/(NUMBER) FUND TOTAL EXPLANATION Park & Recreation Capital Fund $ 144,300 On the revenue side, surplus property auction revenue collected in (306/3062) FY 23 exceeded forecast amounts by $28,600, insurance proceeds Major funding sources are transfers exceeded forecast by $12,900 and interest revenue collected from the General Fund (001) & (111) exceeded forecast by $102,800 which resulted in FY 24 Carryforward to increase by $144,300. On the expense side, Reserve for Capital increased by $144,300 for future projects. Road Impact Fee Fund District 3, $ 231,200 On the revenue side, impact fee revenue collected in FY 23 exceeded City of Naples (334/3092) forecast amounts by $221,100 and interest revenue exceeded forecast Major source of funding is Impact by $10,100 resulting in an FY 24 Carryforward increase of $231,200. Fees On the expense side, Reserves for Capital were increased by ,�231.200. Road Impact Fee Fund District 5, $ Immokalee Area (339/3095) Major source of funding is Impact Fees County Water / Sewer District $ Operations Fund (408/4008) Major source of funding is user fees Wastewater Capital Fund (414/4014) Major source of funding is a transfer from Water / Sewer Operating Fund (408) Total Gross Budget at July meeting Gross Tentative Budget 1,230,200 On the revenue side, impact fee revenue collected in FY 23 exceeded forecast amounts by $1,230,000 resulting in an FY 24 Carryforward increase of $1,230,200. On the expense side, Reserves were increased by a like amount. 645,200 On 6/27/23, Agenda Item 16.K.6, the Board approved a settlement agreement with Mammoth Constructors, LLC. for $950,000. Settlement funds of $645,200 were deposited in Fund (408/4008) and the balance in Wastewater Capital Fund (414/4014). As a result, the FY 23 revenue forecast was increased which increased FY 24 carryforward. On the expense side, operating expenses were increased by a like amount 304,800 On 6/27/23, Agenda Item 16.K.6, the Board approved a settlement agreement with Mammoth Constructors, LLC. for $950,000. Settlement funds of $304,800 were deposited in Fund (414/4014) and the balance in the Sewer District Operations Fund (408/4008). As a result, the FY 23 revenue forecast was increased which increased FY 24 carryforward. On the expense side, operating expenses were increased by a like amount. 60,398,500 $ 2,794,636,300 2,855,034,800 AGENDA ITEM No. 1B SEP 7 2023 Pg2 BUDGET RESOLUTION CHANGES TO THE FY 2024 TENTATIVE BUDGET GENERAL FUND (001/0001) FY 2024 FY 2024 % Tentative Changes Tentative Budget Auuronriation Unit Budget Increase (Decrease) Budget Change County Commissioners 1,496,300 1,496,300 0.0% Other General Administrative 16,657,400 16,657,400 0.0% County Attorney 3,409,700 3,409,700 0.0% Sub -Total 21,563,400 21,563,400 0.0% Management Offices 16,439,500 16,439,500 0.0% Public Services 47,064,200 957,000 48,021,200 2.0% Growth Management 2,242,200 353,600 2,595,800 15.8% Public Utilities 21,240,200 21,240,200 0.0% 0 Sub -Total County Manager 87,617,200 88,927,800 1.5% Courts & Rel Agencies 1,350,700 1,350,700 0.0% Trans to (681) 1,907,600 1,907,600 0.0% Sub -Total Courts 3,258,300 3,258,300 0.0% Emergency FEMA (727) 2,000,000 2,000,000 0.0% Loan to Emergency Fema (727) 0 10,000,000 10,000,000 N/A Road & Bridge(101) 27,629,700 27,629,700 0.0% Stormwater Operations (103) 2,846,000 2,846,000 0.0% Affordable Housing (105/116) 626,700 626,700 0.0% Sea Turtle (119) 138,700 138,700 0.0% Service for Seniors (123) 827,500 827,500 0.0% Ochopee Fire District (146) 955,200 955,200 0.0% Ave Maria Innovation Zone (182) 151,600 151,600 0.0% hnmokaleeRedevelopment (186) 1,104,600 1,104,600 0.0% Bayshore Redevelopment (187) 3,248,800 3,248,800 0.0% Golden Gate City Eco Dev Zone (782) 2,295,100 2,295,100 0.0% I-75/Collier Blvd Innovation Zone (783) 523,100 523,100 0.0% Loan to I-75/Collier Blvd Innov Zone (783) 5,500,000 5,500,000 0.0% 800 MHz (188) 1,278,900 1,278,900 0.0% Museum(198) 567,800 76,700 644,500 13.5% Collier Area Transit (425/426) 3,517,000 3,517,000 0.0% Transportation Disadvantage (427/429) 2,365,400 2,365,400 0.0% Emergency Medical Services (490) 29,392,300 29,392,300 0.0% IT Capital (506) 3,301,100 3,301,100 0.0% Property & Causality (516) 2,000,000 2,000,000 0.0% General Gov'tal Motor Pool (523) 1,235,800 1,235,800 0.0% Legal Aid Society (652) 143,800 143,800 0.0% Contribution for C-ARP Grants 9,000,000 9,000,000 0.0% Public Services Grants (706/708/710) 125,000 125,000 0.0% Amateur Sports Complex Ops (759) 3,029,100 3,029,100 0.0% Sub -Total 103,803,200 113,879,900 9.7% Reserve for Contingencies 13,183,000 284,700 13,467,700 2.2% Reserve for Cash Flow 59,639,400 59,639,400 0.0% Reserve for Attrition (910,000) (7,000) (917,000) 0.8% Sub -Total Reserves 71,912,400 72,190,100 0.4% Transfers Debt/Capital Golden Gate Golf Course Bond (246) 528,300 528,300 0.0% Special Obligation Bond (298) 7,428,800 7,428,800 0.0% Co Wide Capital (301) 54,599,500 (1,665,000) 52,934,500 -3.0% Parks Capital (306) 3,000,000 3,000,000 0.0% Transp CIP (310) 9,200,000 9,200,000 0.0% Museum Capital (314) 200,000 200,000 0.0% Stormwater Mgmt (325) 2,800,000 2,800,000 0.0% Parks Impact Fee Capital (346) 1,139,100 1,139,100 0.0% Sub -Total Debt/Capital 78,895,700 77,230,700 -2.1% Transfers/Constitutional Officers Clerk of Courts 14,681,000 14,681,000 0.0% Clerk of Courts - BCC Paid 540,400 540,400 0.0% Property Appraiser 8,954,300 8,954,300 0.0% Property Appraiser -BCC Paid 244,300 244,300 0.0% Sheriff 250,246,100 250,246,100 0.0% Sheriff -BCC Paid 4,775,800 4,775,800 0.0% Supervisor of Elections 5,967,100 5,967,100 0.0% Supervisor of Elections - BCC Paid 139,400 139,400 0.0% Tax Collector 25,217,100 25,217,100 0.0% Tax Collector - BCC Paid 309,900 309,900 0.0% Sub-Total/Trans Const. 311,075,400 311,075,400 0.0% Total Fund Appropriations 678,125,600 10,000,000 688,125,600 1.5% AGENDA ITEM No._1B SEP 7 2023 Pg_3 BUDGET RESOLUTION CHANGES TO THE FY 2024 TENTATIVE BUDGET GENERAL FUND (001/0001) FY 2024 FY 2024 % Tentative Changes Tentative Budget Revenues Budget Increase (Decrease) Budget Change Current Ad Valorem Taxes 494,282,700 494,282,700 0.0% Delinquent Ad Valorem Taxes 50,000 50,000 0.0% Fish And Wildlife Refuge Rev Sharing 140,000 140,000 0.0% Federal Payment In Lieu Of Taxes 1,250,000 1,250,000 0.0% State Revenue Sharing 12,000,000 12,000,000 0.0% Insurance Agents County Licenses 75,000 75,000 0.0% Alcoholic Beverage Licenses 200,000 200,000 0.0% Local Government Half Cent Sales Tax 52,000,000 52,000,000 0.0% Oil/Gas Severance Tax 70,000 70,000 0.0% Enterprise Fund PILOT 11,136,300 11,136,300 0.0% Interest Tax Collector 60,000 60,000 0.0% Rent Golden Gate Pub Safety Complex 16,800 16,800 0.0% Indirect Cost Reimbursement 8,763,100 8,763,100 0.0% Sub -Total 580,043,900 580,043,900 0.0% Department Revenues 9,694,800 9,694,800 0.0% Sub -Total General Revenues 589,738,700 589,738,700 0.0% Airport Loan Repayment (495) 250,000 250,000 0.0% Board Interest 653,200 653,200 0.0% Clerk of Circuit Court 100,000 100,000 0.0% Tax Collector 6,000,000 6,000,000 0.0% Property Appraiser 500,000 500,000 0.0% Carryforward 110,712,600 10,000,000 120,712,600 9.0% Less 5% Required by Law (29,828,900) (29,828,900) 0.0% Total Other Sources 88,386,900 98,386,900 11.3% Total Fund Revenues 678,125,600 10,000,000 688,125,600 1.5% On the expense side, the addition of Unfunded Request List items per Board direction on 08/08/2023 totals $1,033,700. Public Services increased $957,000 related to requests for Parks & Recreation, Libraries and Domestic Animal Services. Museum requests resulted in an increase in transfer to Museum Fund (198) of $76,700. Increase of $353,600 less a $7,000 attrition reserve for the transfer and reclassification of positions for the Growth Management Department within Community Planning & Resiliency and Housing Policy and Economic Development. Reduction in the FY 2023 forecast loan to FEMA Fund (727/1813) in the amount of $10,000,000 and an increase to the FY 2024 loan to FEMA Fund (727/1813) in a like amount. The transfer to County -wide Capital Fund (301) was reduced by $1,665,000. Contingency Reserve increased by $284,700. On the Revenue side, Canyforward (beginning cash balance) increased by $10,000,000. As stated above, in FY 2023, the Loan to FEMA Fund (727/1813) was reduced and reestablished in FY 2024. AGENDA ITEM No. 1 B SEP 7 2023 Pg4 BUDGET RESOLUTION CHANGES TO THE FY 2024 TENTATIVE BUDGET ECOMONIC DEVELOPMENT (007/0004) FY 2024 FY 2024 % Tentative Changes Tentative Budget Appropriation Unit Budget Increase (Decrease) Budget Change Personal Services 144,000 0 144,000 0.0% Operating Expenses 3,500 288,400 291,900 8240.0% Indirect Cost Reimbursement 0 17,700 17,700 N/A Capital Outlay 0 0 0 N/A Remittances 10,000 0 10,000 0.0% Reserves for Contingencies 0 0 0 N/A Total Appropriation 157,500 306,100 463,600 194.3% Revenues Charges for Services 46,400 0 46,400 0.0% Misc Revenues 0 0 0 N/A Carryforward 113,500 306,100 419,600 269.7% Less 5% Required by Law (2,400) 0 (2,400) 0.0% Total Revenues 157,500 306,100 463,600 194.3% In FY 2023, a distribution of $306,100 was received from the Florida Gaming Commission as a result of the Compact between the Seminole Tribe and the State of Florida. This resulted in an increase in FY 2024 Carryforward and Expenses were increased by a like amount. AGENDA ITEM No. 113 SEP 7 2023 Pg5 Appropriation Unit Personal Services Operating Expenses Capital Outlay Distribution of excess fees to all Gov't Agencies Total Appropriation Revenues Charges for Services Interest/Misc. Transfer from Board Total Revenues BUDGET RESOLUTION CHANGES TO THE FY 2024 TENTATIVE BUDGET TAX COLLECTOR FUND (070/0070) FY 2024 FY 2024 % Tentative Changes Tentative Budget Budget Increase (Decrease) Budget Change 0 17,057,600 17,057,600 N/A 0 3,385,900 3,385,900 N/A 0 676,900 676,900 N/A 0 12,924,900 12,924,900 N/A 0 34,045,300 34,045,300 N/A 0 33,647,700 33,647,700 N/A 0 397,600 397,600 N/A 0 0 0 N/A 0 34,045,300 34,045,300 N/A Note: Tax Collector's budget submittal requirement is August 1, 2023. AGENDA ITEM No. 1 B SEP 7 2023 Pg6 BUDGET RESOLUTION CHANGES TO THE FY 2024 TENTATIVE BUDGET UNINCORPORATED AREA GENERAL FUND (111/1011) FY 2024 FY 2024 % Tentative Changes Tentative Budget Appropriation Unit Budget Increase (Decrease) Budget Change Other General Administration 4,563,600 4,563,600 0.0% Growth Mgmt. Community Development Admin 592,300 592,300 0.0% GM Comprehensive Planning Services 1,915,600 300,000 2,215,600 15.7% Zoning & Land Development Review 176,600 176,600 0.0% GM Code Enforcement & Regulations 5,555,500 5,555,500 0.0% GM Business Franchise Administration 903,700 903,700 0.0% GM Environmental Services 269,900 269,900 0.0% Communications, Government & Public Affairs 2,380,000 2,380,000 0.0% Pelican Bay - Clam Pass Ecosystem Enhancement 156,300 156,300 0.0% Immokalee CRA - Immokalee Rd & SR 29 MSTU 229,600 229,600 0.0% Division of Forestry Services 21,000 21,000 0.0% Parks & Recreation Division 16,748,700 648,000 17,396,700 3.9% Transportation Road Maintenance 5,603,200 5,603,200 0.0% Coastal Zone Management 249,600 249,600 0.0% Improvement Districts Operation & Oversight 396,300 396,300 0.0% Sub -Total Operating Divisions 39,761,900 948,000 40,709,900 2.4% Trans to 103 Stormwater Ops 5,217,800 5,217,800 0.0% Trans to 128 MPO Fd 5,000 5,000 0.0% Trans to 130 GG Com Ctr Fd 612,600 612,600 0.0% Trans to 146 Ochopee Fire District 2,338,500 2,338,500 0.0% Trans to 182 Ave Maria Innov Zn 34,300 34,300 0.0% Trans to 186 Immok Redev Fd 249,900 249,900 0.0% Trans to 187 Bayshore Redev Fd 735,500 735,500 0.0% Trans to 306 Parks Cap Fd 3,900,000 3,900,000 0.0% Trans to 310 Growth Mgmt. Cap 13,600,000 13,600,000 0.0% Trans to 322 Pel Bay Irr and Land 520,000 520,000 0.0% Trans to 325 Stormwater Cap Fd 5,700,000 5,700,000 0.0% Trans to 506 IT Capital 594,200 594,200 0.0% Trans to 523 Motor Pool Cap 85,000 85,000 0.0% Trans to 782 GG Eco Dev 519,600 519,600 0.0% Trans to 783 I-75/951 Innov Zone 118,400 118,400 0.0% Trans to Property Appraiser 573,600 573,600 0.0% Trans to Tax Collector 1,628,800 1,628,800 0.0% Sub -Total Transfers 36,433,200 0 36,433,200 0.0% Reserves for Contingencies 1,421,700 1,421,700 0.0% Reserves for Capital 2,415,100 (946,600) 1,468,500 -39.2% Reserves for Cash Flow 4,223,000 4,223,000 0.0% Reserves for Attrition (352,100) (1,400) (353,500) 0.4% Sub -Total Reserves 7,707,700 (948,000) 6,759,700 -12.3% Total Fund Appropriations 83,902,800 0 83,902,800 0.0% AGENDA ITEM No._1B SEP 7 2023 Pg_7 BUDGET RESOLUTION CHANGES TO THE FY 2024 TENTATIVE BUDGET UNINCORPORATED AREA GENERAL FUND (111/1011) FY 2024 FY 2024 % Tentative Changes Tentative Budget Revenues Budget Increase (Decrease) Budget Change Ad Valorem Taxes 70,815,300 70,815,300 0.0% Communications Services Tax 3,800,000 3,800,000 0.0% Licenses & Permits 417,300 417,300 0.0% Special Assessments 16,000 16,000 0.0% Charges For Services 3,084,700 3,084,700 0.0% Fines & Forfeitures 172,000 172,000 0.0% Sub -Total 78,305,300 0 78,305,300 0.0% Miscellaneous Revenues 282,900 282,900 0.0% Interest/Misc. 100,000 100,000 Reimbursement From Other Depts. 366,000 366,000 0.0% Sub -Total 748,900 0 748,900 0.0% Trans fm Property Appraiser 100,000 100,000 0.0% Trans fm Tax Collector 100,000 100,000 0.0% Trans fm 143 Vanderbilt Beaut Fd 96,000 96,000 0.0% Trans fm 151 Sable Palm Rd Ex Fd 3,200 3,200 0.0% Trans fm 152 Lely Golf Beaut Fd 64,100 64,100 0.0% Trans fm 153 G Gate Beaut Fd 65,000 65,000 0.0% Trans fm 158 Radio Rd Beaut Fd 46,300 46,300 0.0% Trans fm 159 Forest Lake Fd 70,300 70,300 0.0% Trans fm 165 Rock Rd 6,500 6,500 0.0% Trans fm 168 Vanderbilt Watwy 20,400 20,400 0.0% Trans fm 761 42nd Ave SE MSTU 500 500 0.0% Sub -Total 572,300 0 572,300 0.0% Carry Forward 8,239,100 8,239,100 0.0% Less 5% Required By Law (3,962,800) (3,962,800) 0.0% Sub -Total 4,276,300 0 4,276,300 0.0% Total Fund Revenues 83,902,800 0 83,902,800 0.0% Addition of Unfunded Request List items per Board direction on 08/08/23 include $300,000 in planning studies/growth management plan amendments and $648,000 for the Parks and Recreation Division. Reserves decreased $948,000. AGENDA ITEM No._1B SEP 7 2023 Pg_8 BUDGET RESOLUTION CHANGES TO THE FY 2024 TENTATIVE BUDGET PALM RIVER MSTU FUND (1638) FY 2024 FY 2024 % Tentative Changes Tentative Budget Appropriation Unit Budget Increase (Decrease) Budget Chanize Operating Expense 166,600 73,400 240,000 44.1% Trans to Property Appraiser 5,000 2,500 7,500 50.0% Trans to Tax Collector 7,500 3,800 11,300 50.7% Total Appropriation 179,100 79,700 258,800 44.5% Revenues Ad Valorem Taxes 188,600 83,900 272,500 44.5% Less 5% Required by Law (9,500) (4,200) (13,700) 44.2% Total Revenues 179,100 79,700 258,800 44.5% Note: Taxable value increased resulting in additional revenue totaling 83,900 less the 5% revenue reserve of $4,200. On the expenditures side Other Contractual Services increased by $73,400 and transfers to the Property Appraisal and Tax Collector increased by $6,300 collectively. AGENDA ITEM No. 113 SEP 7 2023 Pg9 BUDGET RESOLUTION CHANGES TO THE FY 2024 TENTATIVE BUDGET COUNTY MUSEUMS FUND (198/1107) FY 2024 FY 2024 % Tentative Changes Tentative Budget Appropriation Unit Budget Increase (Decrease) Budget Chance Personal Services 1,654,500 0 1,654,500 0.0% Operating Expenses 815,700 76,700 892,400 9.4% Indirect Cost Reimbursement 231,600 0 231,600 0.0% Capital Outlay 0 0 0 N/A Trans to Property Appraiser 100 0 100 0.0% Trans to Tax Collector 42,000 0 42,000 0.0% Reserves for Contingencies 28,400 0 28,400 0.0% Reserve for Attrition (28,300) 0 (28,300) 0.0% Total Appropriation 2,744,000 76,700 2,820,700 2.8% Revenues Tourist Devel Tax 2,000,000 0 2,000,000 0.0% Charges for Services 1,000 0 1,000 0.0% Misc Revenues 600 0 600 0.0% Interest/Misc 12,000 0 12,000 0.0% Trans fin 001 General Fund 567,800 76,700 644,500 13.5% Carry -forward 263,300 0 263,300 0.0% Less 5% Required by Law (100,700) 0 (100,700) 0.0% Total Revenues 2,744,000 76,700 2,820,700 2.8% Addition of Unfunded Request List items per Board direction on 8/8/2023. AGENDA ITEM No._1B SEP 7 2023 Pg_10 BUDGET RESOLUTION CHANGES TO THE FY 2024 TENTATIVE BUDGET COUNTY -WIDE CAPITAL PROJECTS FUND (301/3001) FY 2024 FY 2024 % Tentative Changes Tentative Budget Appropriation Unit Budget Increase (Decrease) Budget Change Operating Expenses 13,825,000 0 13,825,000 0.0% Capital Outlay 17,110,500 0 17,110,500 0.0% Grants and Aid 500,000 0 500,000 0.0% Trans to 114 Pollutn Ctrl Fd 915,500 915,500 0.0% Trans to 727 FEMA 0 15,000,000 15,000,000 N/A Advance/Repay to 390 Gov't Fac 1,383,900 1,383,900 0.0% Reserves for Future Cap Replacements 24,132,300 (1,665,000) 22,467,300 -6.9% Total Appropriation 57,867,200 13,335,000 71,202,200 23.0% Revenues Interest/Misc. 130,000 0 130,000 0.0% Transfer from 001 Gen Fd 54,599,500 (1,665,000) 52,934,500 -3.0% Adv/Repayment from 350 EMS ImFee Fd 128,100 0 128,100 0.0% Adv/Repayment from 355 Lib ImFee Fd 450,000 0 450,000 0.0% Adv/Repayment from 381 Correction ImFee Fd 400,000 0 400,000 0.0% Carryforward 2,166,100 15,000,000 17,166,100 692.5% Less 5% Required by Law (6,500) 0 (6,500) 0.0% Total Revenues 57,867,200 13,335,000 71,202,200 23.0% The Transfer from the General Fund (001/0001) was reduced by $1,665,000 and the Reserve for future capital replacements was also reduced by a like amount. The forecast for the Transfer to the FEMA Fund (727/1813) was reduced by $15 million which increased the FY 2024 Carryforward by the like amount. On the expenditure side, the transfer to the FEMA fund was increased by $15 million. AGENDA ITEM No. 1B SEP 7 2023 Pgl 1 BUDGET RESOLUTION CHANGES TO THE FY 2024 TENTATIVE BUDGET PARK'S CAPITAL PROJECTS FUND (306/3062) Appropriation Unit Operating Expenses Capital Outlay Reserves for Contingencies Reserves for Capital Total Appropriation Revenues Miscellaneous Revenues Interest/Misc. Transfer from 001 Gen Fd Transfer from I I I Unincorp Gen Fd Carryforward Less 5% Required by Law Total Revenues FY 2024 FY 2024 % Tentative Changes Tentative Budget Budget Increase (Decrease) Budget Change 6,131,400 200,000 6,331,400 3.3% 918,400 (200,000) 718,400 -21.8% 0 0 0 N/A 0 144,300 144,300 N/A 7,049,800 144,300 7,194,100 2.0% 0 0 0 N/A 50,000 0 50,000 0.0% 3,000,000 0 3,000,000 0.0% 3,900,000 0 3,900,000 0.0% 102,300 144,300 246,600 141.1 % (2,500) 0 (2,500) 0.0% 7,049,800 144,300 7,194,100 2.0% On the revenue side, surplus property auction revenue collected in FY 2023 exceeded forecast amounts by $28,600, insurance proceeds exceeded forecast by $12,900 and interest revenue collected exceeded forecast by $102,800 which resulted in FY 2024 Carryforward to increase by $144,300. On the expense side, Reserve for Capital increased by $144,300 for future projects. Adjustment made between commitments on the expenditure side, resulted in a net zero change between operating and capital outlays. AGENDA ITEM No. 113 SEP 7 2023 Pg12 BUDGET RESOLUTION CHANGES TO THE FY 2024 TENTATIVE BUDGET ROAD IMPACT FEE - DISTRICT 3, CITY OF NAPLES(334/3092) FY 2024 FY 2024 % Tentative Changes Tentative Budget Appropriation Unit Budget Increase (Decrease) Budget Change Operating Expenses 0 0 0 N/A Capital Outlay 964,700 0 964,700 0.0% Reserves for Contingencies 0 0 0 N/A Reserves for Capital 0 231,200 231,200 N/A Total Appropriation 964,700 231,200 1,195,900 24.0% Revenues Miscellaneous Revenues 0 0 0 N/A Interest/Misc. 9,000 0 9,000 0.0% Impact Fee Revenues 0 0 0 N/A Carryforward 956,200 231,200 1,187,400 24.2% Less 5% Required by Law (500) 0 (500) 0.0% Total Revenues 964,700 231,200 1,195,900 24.0% Impact Fee revenue collected in FY 2023 exceeded forecast amounts by $221,100 and interest revenue received in FY 2023 exceeded forecast amount by $10,100. This resulted in an increase in FY 2024 Carryforward (beginning cash balance) and the money was placed into Reserves for Capital. AGENDA ITEM No._1B SEP 7 2023 Pg_13 BUDGET RESOLUTION CHANGES TO THE FY 2024 TENTATIVE BUDGET ROAD IMPACT FEE - DISTRICT 5, IMMOKALEE AREA (339/3095) FY 2024 FY 2024 % Tentative Changes Tentative Budget Appropriation Unit Budget Increase (Decrease) Budget Change Operating Expenses 0 0 0 N/A Capital Outlay 5,000,000 0 5,000,000 0.0% Reserves for Contingencies 0 0 0 N/A Reserves for Capital 2,337,700 1,230,200 3,567,900 52.6% Total Appropriation 7,337,700 1,230,200 8,567,900 16.8% Revenues Miscellaneous Revenues 0 0 0 N/A Interest/Misc. 132,000 0 132,000 0.0% Impact Fee Revenues 2,500,000 0 2,500,000 0.0% Carryforward 4,837,300 1,230,200 6,067,500 25.4% Less 5% Required by Law (131,600) 0 (131,600) 0.0% Total Revenues 7,337,700 1,230,200 8,567,900 16.8% Impact Fee revenue collected in FY 2023 exceeded forecast amounts by $1,230,000. This resulted in an increase in FY 2024 Carryforward (beginning cash balance) and the money was placed into Reserves. AGENDA ITEM No. 1B SEP 7 2023 Pg14 BUDGET RESOLUTION CHANGES TO THE FY 2024 TENTATIVE BUDGET COUNTY WATER/SEWER DISTRICT OPERATIONS FUND (408/4008) FY 2024 FY 2024 % Tentative Changes Tentative Budget Appropriation Unit Budget Increase (Decrease) Budget Change Personal Services 52,685,700 0 52,685,700 0.0% Operating Expenses 85,444,600 645,200 86,089,800 0.8% Indirect Cost Reimbursement 4,024,300 0 4,024,300 0.0% Payment in lieu of Taxes 10,613,800 0 10,613,800 0.0% Capital Outlay 1,739,000 0 1,739,000 0.0% Trans to 410 W/S Debt Sery Fd 7,044,400 0 7,044,400 0.0% Trans to 412 W User Fee Cap Fd 16,575,000 0 16,575,000 0.0% Trans to 414 S User Fee Cap Fd 34,665,000 0 34,665,000 0.0% Trans to 506 IT Cap Fd 1,649,800 0 1,649,800 0.0% Reserves for Contingencies 10,118,600 0 10,118,600 0.0% Reserve for Cash Flow 19,100,000 0 19,100,000 0.0% Reserve for Attrition (886,300) 0 (886,300) 0.0% Total Appropriation 242,773,900 645,200 243,419,100 0.3% Revenues Intergovernmental Revenues 0 0 0 N/A Charges for Services 2,024,900 0 2,024,900 0.0% Water Revenue 91,700,000 0 91,700,000 0.0% Sewer Revenue 102,700,000 0 102,700,000 0.0% Effluent Revenue 6,000,000 0 6,000,000 0.0% Misc Revenues 233,900 0 233,900 0.0% Interest/Misc 261,500 0 261,500 0.0% Reimb From Other Depts 3,596,600 0 3,596,600 0.0% Carryforward 46,582,900 645,200 47,228,100 1.4% Less 5% Required by Law (10,325,900) 0 (10,325,900) 0.0% Total Revenues 242,773,900 645,200 243,419,100 0.3% On 6/27/23, Agenda Item 16.K.6, the Board approved a settlement agreement with Mammoth Constructors, LLC. for $950,000. Settlement funds of $645,200 were deposited in the Water/Sewer Operations Fund (408/4008) and the balance in Wastewater Capital Fund (414/4014). As a result, the FY 2023 revenue forecast was increased which increased FY 2024 carryforward. On the expense side, operating expenses were increased by a like amount. AGENDA ITEM No._1B SEP 7 2023 Pg_15 BUDGET RESOLUTION CHANGES TO THE FY 2024 TENTATIVE BUDGET WASTE WATER CAPITAL FUND (414/4014) FY 2024 FY 2024 % Tentative Changes Tentative Budget Appropriation Unit Budget Increase (Decrease) Budget Change Operating Expenses 9,280,000 304,800 9,584,800 3.3% Capital Outlay 27,479,200 0 27,479,200 0.0% Reserves for Contingencies 1,500,000 0 1,500,000 0.0% Reserve for Capital 565,000 0 565,000 0.0% Total Appropriation 38,824,200 304,800 39,129,000 0.8% Revenues Interest/Misc. 400,000 0 400,000 0.0% Trans fin 408 Water / Sewer Fd 34,665,000 0 34,665,000 0.0% Carry forward 3,779,200 304,800 4,084,000 8.1% Less 5% Required by Law (20,000) 0 (20,000) 0.0% Total Revenues 38,824,200 304,800 39,129,000 0.8% On 6/27/23, Agenda Item 16.K.6, the Board approved a settlement agreement with Mammoth Constructors, LLC. for $950,000. Settlement funds of $304,800 were deposited in Fund (414/4014) and the balance in the Sewer District Operations Fund (408/4008). As a result the FY 2023 revenue forecast was increased which increased FY 2024 carryforward. On the expense side, operating expenses were increased by a like amount. AGENDA ITEM No. 1B SEP 7 2023 Pg16 RESOLUTION NO. 2023- A RESOLUTION ADOPTING THE TENTATIVE MILLAGE RATES FOR FY 2023-24 WHEREAS, Section 200.065, Florida Statutes, provides the procedure for fixing the millage rates; and WHEREAS, Section 129.03, Florida Statutes, sets forth the procedure for preparation and adoption of the budget; and WHEREAS, the Board of County Commissioners has received and examined the tentative budgets for each of the County's funds; and WHEREAS, on July 11, 2023, the Board of County Commissioners adopted Resolution No. 2023- 136 approving the County's proposed millage rates and setting the public hearings for adoption of the tentative and final millage rates; and WHEREAS, pursuant to Section 200.065, Florida Statutes, an advertised public hearing was held on September 7, 2023 to adopt the tentative millage rates. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that the FY 2023-24 Tentative Millage Rates as set forth in Exhibit "A" attached hereto and incorporated herein, are hereby adopted as the Tentative Millage Rates for FY 2023- 24, pursuant to Sections 129.03 and 200.065, Florida Statutes, as amended. This Resolution adopted this 7th day of September, 2023, after motion, second and majority vote. ATTEST: BOARD OF COUNTY COMMISSIONERS CRYSTAL K. KINZEL, Clerk COLLIER COUNTY, FLORIDA By: Deputy Clerk Approved afs to form and leggy Jeffrey A. Klatzkow` County Attorney [23-M BG-0057 1/1812046/11 By: Rick LoCastro, BCC Chairman AGENDA ITEM No. 1 E SEP 7 2023 Pg 1 Cp,O Exhibit A Collier County Government Fiscal Year 2024 Tentative Budget Collier County, Florida Property Tax Rates FY 2024 Proposed Prior Year Rolled Back Proposed Millage Millage Millage % Change From Fund Title Fund No. Rate Rate Rate Rolled Back County Wide General Fund 001/0001 3.5645 3.2043 3.5645 11.24% Water Pollution Control 114/1017 0.0293 0.0263 0.0293 11.41 % Conservation Collier 172/1061 0.2500 0.2242 0.2500 11.51% Subtotal County Wide 3.8438 3.4548 3.8438 11.26% Dependent Districts and MSTU's Unincorporated Area General Fund 111/1011 0.8069 0.7280 0.8069 10.84% Golden Gate Community Center 130/1605 0.1862 0.1682 0.1862 10.70% Victoria Park Drainage 134/1608 0.3814 0.3399 0.3814 12.21 % Naples Park Drainage 139/1613 0.0041 0.0035 0.0041 17.14% Vanderbilt Beach MSTU 143/1617 0.5000 0.4629 0.5000 8.01 % Ochopee Fire Control 146/1040 4.0000 3.5359 4.0000 13.13% Goodland/Horr's Island Fire MSTU 149/1041 1.2760 1.1058 1.2760 15.39% Sabal Palm Road MSTU 151/1619 0.0000 0.0000 0.0000 n/a Lely Golf Estates Beautification 152/1620 2.0000 1.7722 2.0000 12.85% Golden Gate Parkway Beautification 153/1621 0.5000 0.4502 0.5000 11.06% Hawksridge Stormwater Pumping MSTU 154/1622 0.0318 0.0282 0.0318 12.77% Radio Road Beautification 158/1625 0.0000 0.0000 0.0000 n/a Forest Lakes Roadway & Drainage MSTU 159/1626 4.0000 3.5076 4.0000 14.04% Immokalee Beautification MSTU 162/1629 1.0000 0.9613 1.0000 4.03% Bayshore Avalon Beautification 163/1630 2.3604 2.0971 2.1104 0.63% Haldeman Creek Dredging 164/1631 1.0000 0.8996 1.0000 11.16% Rock Road 165/1632 1.3413 0.8109 0.8109 0.00% Vanderbilt Waterways MSTU 168/1635 0.3000 0.2719 0.3000 10.33% Forest Lakes Debt Service 259/2014 0.0000 0.0000 0.0000 n/a Blue Sage MSTU 341/3080 3.0000 2.8835 3.0000 4.04% Collier County Lighting 760/1601 0.1154 0.1025 0.1025 0.00% 42nd Ave SE MSTU 761/1637 1.0000 0.7805 1.0000 28.12% Palm River Sidewalk MSTU 1638 0.0000 0.0000 0.5000 n/a Pelican Bay MSTBU 778/1008 0.0857 0.0789 0.0857 8.62% Aggregate Millage Rate 4.4396 4.0025 4.4397 10.92% AGENDA ITEM No._IE SEP 7 2023 Pg2 f AO Fiscal Year 2024 Exhibit A Collier County Government Fiscal Year 2024 Tentative Budget Collier County, Florida Property Tax Dollars FY 2024 Proposed Prior Year Current Year Proposed Fund Adjusted Tax Rolled Back Tax % Change Fund Title No. Dollars Tax Dollars Dollars From Rolled Back County Wide General Fund 001/0001 423,513.541 444,334,435 494,282,712 11.24% Water Pollution Control 114/1017 3,578,945 3,646,973 4,062,978 11.41% Conservation Collier 172/1061 30,537,070 31,089,405 34,667,044 11.51% Subtotal County Wide 457,629,656 479,070,813 533,012,734 11.26% Dependent Districts and MSTU's Unincorporated Area General Fund 111/1011 60,748,898 63,890,893 70,815,331 10.84% Golden Gate Community Center 130/1605 594,358 600,991 665,306 10.70% Victoria Park Drainage 134/1608 19,672 19,709 22,116 12.21% Naples Park Drainage 139/1613 8,558 8,638 10,119 17.15% Vanderbilt Beach MSTU 143/1617 1,700,432 1,625,954 1,756,269 8.01% Ochopee Fire Control 146/1040 1,578,916 1,608,606 1,819,742 13.13% Goodland/Horr's Island Fire MSTU 149/1041 146,538 146,882 169,490 15.39% Sabal Palm Road MSTU 151/1619 0 0 0 n/a Lely Golf Estates Beautification 152/1620 360,769 361,168 407,593 12.85% Golden Gate Parkway Beautification 153/1621 605.078 608,311 675,601 11.06% Hawksridge Stormwater Pumping MSTU 154/1622 2,843 2,898 3,269 12.80% Radio Road Beautification 158/1625 0 0 0 n/a Forest Lakes Roadway & Drainage MSTU 159/1626 1,032,549 1,032,837 1,177,828 14.04% Immokalee Beautification MSTU 162/1629 514,888 543,273 565,144 4.03% Bayshore Avalon Beautification 163/1630 1,703,954 1,752,593 1,763,708 0.63% Haldeman Creek Dredging 164/1631 188,494 186,670 207,503 11.16% Rock Road 165/1632 46,017 69,346 69,346 0.00% Vanderbilt Waterway's MSTU 168/1635 472,497 451,304 497.944 10.33% Forest Lakes Debt Service 259/2014 0 0 0 n/a Blue Sage MSTU 341/3080 16.458 16,458 17.123 4.04% Collier County Lighting 760/1601 899,656 908,274 908,274 0.00% 42nd Ave SE MSTU 761/1637 2,332 2,366 3,031 28.11% Palm River Sidewalk MSTU 1638 0 0 272.534 n/a Pelican Bay MSTBU 778/1008 742,709 736,572 800,054 8.62% Total Taxes Levied 529,015,172 553,644.556 615,640,059 Aggregate Taxes 529,015,172 563,644,556 615,640,059 AGENDA ITEM No._IE SEP 7 2023 Pg3 Fiscal Year 2024 RESOLUTION NO. 2023- A RESOLUTION ADOPTING THE TENTATIVE BUDGETS FOR FY 2023-24 WHEREAS, Section 200.065, Florida Statutes, provides the procedure for fixing the millage rates; and WHEREAS, Section 129.03, Florida Statutes, sets forth the procedure for preparation and adoption of the budget; and WHEREAS, the Board of County Commissioners has received and examined the tentative budgets for each of the County's funds; and WHEREAS, on July 11, 2023, the Board of County Commissioners adopted Resolution No. 2023- 13E approving the County's proposed millage rates and setting the public hearings for adoption of the tentative and final millage rates; and WHEREAS, pursuant to Section 200.065, Florida Statutes, an advertised public hearing was held on September 7, 2023 to adopt the tentative millage rates. WHEREAS, by approval of this budget and any subsequent Board -approved modifications, the Board hereby authorizes the use of these budgeted funds to execute Board policy and conduct County business, and declares that any purchases and expenditures in furtherance of the same serve a valid public purpose. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that the FY 2023-24 Tentative Budgets as amended by the budget summaries attached hereto and incorporated herein, serves a valid public purpose and are hereby adopted as the Tentative Budgets for FY 2023-24, pursuant to Sections 129.03 and 200.065, Florida Statutes, as amended. This Resolution adopted this 7th day of September, 2023, after motion, second and majority vote. ATTEST: BOARD OF COUNTY COMMISSIONERS CRYSTAL K. KINZEL, Clerk COLLIER COUNTY, FLORIDA By: Deputy Clerk [23-M BG-00573/1812734/11 By: Rick LoCastro, Chairman AGENDA ITEM No. —IF SEP 7 2023 PgI Cp,O Collier County, Florida Fiscal Year 2023/2024 Summary of Budget by Fund FY23/24 FY 22/23 FY 23/24 % Fund Adopted Tentative Budget Fund Title No. Budget Budget Change General Fund (001/0001) 635,512,800 688,125,600 8.28% Affordable Housing Water/Sewer Impact Fee Deferral Program (002/0002) 36,200 - -100.00% Emergency Relief Fund (003/0003) 576,100 505,000 -12.34% Economic Development (007/0004) 1,201,700 463,600 -61.42% Constitutional Officer Funds: Clerk of Courts (011/0011) 15,025,400 18,158,200 20.85% Sheriff (040/0040) 233,874,800 250,246,100 7.00% Property Appraiser (060/0060) 10,194,800 10,968,400 7.59% Tax Collector (070/0070) 28,029,300 34,045,300 21.46% Supervisor of Elections (080/0080) 4,916,800 5,967,100 21.36% Supervisor of Elections Grant Fund (081/1800) - - N/A Subtotal Constitutional Officers 292,041,100 319,385,100 78% Transportation Services (101/1001) 27,159,000 30,597,200 12.66% Stormwater Operations (103/1005) 9,017,100 9,903,800 9.83% Affordable Housing (105/1075) 620,800 1,007,400 62.27% Housing Density Bonus (106/1076) - - N/A Impact Fee Administration (107/1015) 1,740,000 2,333,600 34.11 % Pelican Bay Beautification MSTBU (109/1007) 6,557,200 6,946,200 5.93% Unincorporated Areas General Fund - (111/1011) 75,873,000 83,902,800 10.58% Landscaping Projects (112/1012) 12,068,800 5,139,600 -57.41% Community Development (113/1013) 38,574,300 35,149,500 -8.88% Water Pollution Control (114/1017) 4,836,700 6,498,700 34.36% Affordable Housing 1116/1077) 281,700 954,200 238.73% Natural Resources (117/1802) - - N/A Parks And Recreation Sea Turtle Monitoring (119/1804) 405,300 630,700 55.61% Community Development Block Grants (121/1805) - - N/A Grant Program Support (123/1806) 817,100 1,079,000 32.05% MPO Grants (128/1809) 8,100 15,400 90.12% Library Donation - Project Fund (129/1810) 88,100 163,800 85.93% Golden Gate Community Center (130/1605) 1,988,900 2,628,400 32.15% Planning Services (131/1014) 27,965,700 26,750,600 -4.34% Victoria Park Drainage MSTU (134/1608) 23,400 32,100 37.18% Naples Production Park MSTBU Fund (138/1612) 166,500 - -100.00% Naples Park Drainage MSTBU (139/1613) 152,600 161,700 5.96% Naples Production Park Maintenance MSTBU (141/1615) 1,026,600 1,042,200 1.52% Pine Ridge Industrial Park MSTBU (142/1616) 2,074,400 2,095,500 1.02% Vanderbilt Beach MSTU (143/1617) 4,892,900 6,475,200 32.34% Ochopee Fire Control District (146/1040) 2,542,500 5,070,300 99.42% Goodland/Horr's Island Fire District (149/1041) 147,200 177,200 20.38% Sabal Palm Road Extension MSTBU (151/1619) 66,200 46,900 -29.15% Lely Golf Estates Beautification MSTU (152/1620) 686,800 816,700 18.91% Golden Gate Beautification MSTU (153/1621) 1,826,800 2,355,200 28.92% Hawksridge Stormwater Pumping System MSTU (154/1622) 70,300 80,200 14.08% Radio Road Beautification 1 (158/1625)1 316,000 1 176,200 -44.24% AGENDA ITEM No._1 F SEP 7 2023 Pg_2 C11) Collier County, Florida Fiscal Year 2023/2024 Summary of Budget by Fund FY23/24 FY 22/23 FY 23/24 % Fund Adopted Tentative Budget Fund Title No. Budget Budget Change Forest Lakes Roadway & Drainage MSTU (159/1626) 1,933,600 2,854,900 47.65% Bayshore/Avalon Beautification MSTU (160/1627) 1,230,300 2,294,300 86.48% Immokalee Beautification (162/1629) 1,453,100 1,582,500 8.91% Bayshore Beautification MSTU (163/1630) 1,833,800 2,388,000 30.22% Haldeman Creek MSTU (164/1631) 1,043,700 1,245,100 19.30% Rock Road MSTU (165/1632) 127,400 170,000 33.44% Vanderbilt Waterways MSTU (168/1635) 873,200 1,334,500 52.83% Local Provider Participation (169/1130) - 2,215,400 N/A Teen Court (171/1132) 76,300 79,500 4.19% Conservation Collier- Land Acquisition (172/1061) 42,124,400 55,388,500 31.49% Driver Education (173/1133) 286,500 322,300 12.50% Conservation Collier Maintenance (174/1062) 42,450,600 51,003,900 20.15% Court Information Technology Fee (178/1054) 2,435,800 2,079,700 -14.62% Conservation Collier Projects (179/1063) 245,000 691,100 182.08% Domestic Animal Services Donations (180/1135) 597,400 262,800 -56.01% Court Maintenance Fund (181/1056) 4,624,200 4,040,800 -12.62% Ave Maria Innovation Zone (182/1030) 713,000 925,500 29.80% TDC Beach Park Facilities (183/1100) 2,597,000 4,469,200 72.09% Tourism Promotion (184/1101) 21,631,100 25,690,100 18.76% TDC Beach Renourishment and Inlet Project Management (185/1102) 1,294,600 1,107,600 -14.44% Immokalee Redevelopment (186/1025) 1,307,400 1,454,100 11.22% Bayshore/Gateway Triangle Redevelopment (187/1020) 3,589,600 4,235,900 18.00% 800 MHz Intergovernmental Radio Communication Program (188/1060) 1,940,600 2,378,500 22.57% Miscellaneous Florida Statutes Fund (190/1136) 46,900 42,900 -8.53% Court Innovations (192/1050) 192,000 192,000 0.00% TDC Museum (193/1103) 2,090,700 1,954,000 -6.54% TDC Office Management and Operations (194/1104) 2,063,900 2,124,900 2.96% TDC Beach Renourishment & Inlet Management (195/1105) 71,876,400 56,823,600 -20.94% TDC Promotion Reserve (196/1106) 2,007,800 2,069,300 3.06% County Museums (198/1107) 2,757,700 2,820,700 2.28% 911 Emergency Phone System Enhancement (199/1066) - - N/A Sheriff Confiscated Property Trust Fund (602/1068) 518,400 526,800 1.62% Crime Prevention Trust Fund (603/1070) 721,500 739,600 2.51% University Extension Trust Fund (604/1055) 11,700 22,800 94.87% GAC Trust Land Sales (605/1057) 2,014,900 1,710,500 -15.11% Parks & Recreation Donations (607/1138) 69,600 111,000 59.48% Law Enforcement Trust Fund (608/1071) 386,900 388,700 0.47% Domestic Violence Trust Fund (609/1072) 497,000 499,100 0.42% Animal Control Neuter / Spay Trust Fund (610/1139) 235,400 162,600 -30.93% Combined 911 System (611/1067) 4,212,000 3,445,700 -18.19% Library Trust Fund (612/1140) 305,700 219,000 -28.36% County Drug Abuse Trust (616/1141) 4,500 4,600 2.22% Juvenile Cyber Safety (618/1069) 2,700 2,700 0.00% Freedom Memorial Trust Fund (620/1143) 23,900 26,000 8.79% Law Library 1(640/1145)1 93,500 1 111.600 1 19.36% AGENDA ITEM No. IF SEP 7 2023 Pg3 Collier County, Florida Fiscal Year 2023/2024 Summary of Budget by Fund FY23/24 FY 22/23 FY 23/24 Fund Adopted Tentative Budget Fund Title No. Budget Budget Change Legal Aid Society (652/1146) 193,000 193,000 0.00% Office of Utility Regulation Fee Trust (669/1059) 1,329,500 1,380,700 3.85% Court Administration (681/1051) 3,212,600 3,315,100 3.19% Specialized Grants (701/1831) - - N/A Specialized Grants Match (702/1832) - - N/A Administrative Services Grants (703/1833) - - N/A Administrative Services Grants Match (704/1834) - - N/A Housing Grants (705/1835) - - N/A Housing Grant Match (706/1836) 28,600 125,000 337.06% Human Services Grant (707/1837) 250,000 330,000 32.00% Human Services Grant Match (708/1838) - - N/A Public Services Grant (709/1839) - N/A Public Services Grant Match (710/1840) - N/A Transportation Grants (711/1841) - N/A Transportation Grant Match (712/1842) - N/A County Manager Grants (713/1843) - N/A County Manager Grant Match (714/1844) - - N/A Immokalee CRA Grant (715/1027) - N/A Bayshore CRA Grant (717/1022) - - N/A Justice Federal Equitable Sharing (721/1811) 197,200 199,600 1.22% Treasury Federal Equitable Sharing (722/1812) 539,700 709,700 31.50% FEMA Events - Grant (727/1813) 2,000,000 2,000,000 0.00% Deepwater Horizon Oil Spill Settlement (757/1847) 2,139,300 2,206,400 3.14% Tourism Capital Projects Fund (758/1108) 8.123,900 6,789,900 -16.42% Sports & Special Events Complex (759/1109) 6,154,200 7,577,200 23.12% Collier County Street Lighting District (760/1601) 1,540,900 1,740,100 12.93% 2nd Ave SE MSTU (761/1637) 2,100 2,800 33,33% Palm River (1638/1638) - 258,800 N/A Pelican Bay Street Lighting District (778/1008) 874,200 964,900 10.38% Golden Gate City Economic Development Zone (782/1032) 6,359,100 9,426,200 48.23% 1-75 & Collier Blvd Innovation Zone (783/1031) 3,432,100 7,601,700 121.49% Immokalee CRA Capital (786/1026) 440,300 548,900 24.67% Bayshore CRA Project Fund (787/1021) 2,454,600 2,670,900 8.81% SHIP Grants (791/1053) - - N/A Subtotal Special Revenue Funds 485,807,000 522,483,500 Gas Tax Revenue Refunding Bonds, Series 2003/2012 & 2005/2014 (212/2005) 14,520,300 14,878,800 2.47% Taxable Special Obligation Revenue Note, Series 2019 (246/2013) 2,923,000 2,938,400 0.53% Euclid and Lakeland Assessment (253/1137) 97,700 98.300 0.61% Forest Lakes Roadway Limited General Obligation Bonds, 2007 (259/2014) 38,500 - -100.00% Tourist Development Tax Revenue Bond, Series 2018 (27012017) 6,188,400 6,235,100 0.75% Special Obligation Bonds/Notes, Series 2017, 2020A&B and 2022A (298/2022) 22,198,600 21,892,000 -1.38% Commercial Paper Loan (299/2023) 209,300 655,000 212.95% Subtotal Debt Service Funds 46,175,800 46,697,600 1.13% AGENDA ITEM No._1 F SEP 7 2023 Pg_4 Collier County, Florida Fiscal Year 2023/2024 Summary of Budget by Fund FY23/24 FY 22/23 FY 23124 Fund Adopted Tentative Budget Fund Title No. Budget Budget Change County -Wide Capital Projects (301/3001) 77,964.400 71,202,200 -8.67% Boater Improvement (303/3061) 415,000 172,400 -58.46% ATV Settlement (305/3060) 3,013,100 3,021,100 0.27% Parks Ad Valorem Capital Projects (306/3062) 7,007,900 7,194,100 2.66% Park CIP Bond (308/3063) 8,143,000 8,195,500 0.64% Growth Management Capital (309/3025) 37,400 89,500 139.30% Growth Management Transportation Capital (310/3081) 21,076,700 39,283,600 86.38% Road Gas Tax - Road Construction (313/3083) 20,497,100 22,488,500 9.72% Museum Capital Fund (314/3026) 308,000 225,200 -26.88% Infrastructure Sales Tax (318/3018) 244,893,000 210,735,700 -13.95% Clam Bay Restoration (320/3040) 205,500 203,700 -0.88% Pelican Bay Irrigation & Landscape (322/3041) 2,898,800 4,091,300 41.14% Pelican Bay Commercial Paper Capital (323/3042) - - N/A Stormwater Capital Projects (325/3050) 14,503,000 13,248,500 -8.65% Stormwater CIP Bond (327/3052) 33,904,200 20,857,500 -38.48% Transportation Debt Capital (330/3084) - - N/A Road Impact Fee - District 1, North Naples (331/3090) 7,253,500 7,404,300 2.08% Road Impact Fee - District 2, East Naples & Golden Gate City (333/3091) 3,412,700 7,550,300 121.24% Road Impact Fee - District 3, City of Naples (334/3092) 237,300 1,195,900 403.96% Road Impact Fee - District 4, South County & Marco Island (336/3093) 8,311,600 19,631,100 136.19% Road Impact Fee - District 6, Golden Gate Estates (338/3094) 13,488,500 23,124,800 71.44% Road Impact Fee - District 5, Immokalee Area (339/3095) 4,804,700 8,567,900 78.32% Road Assessments - Receivable (341/3080) 421,800 443,300 5.10% Regional Park Impact Fee - Incorporated Areas (345/3070) 1,334,900 1,614,400 20.94% Community & Regional Parks Impact Fee - Unincorporated Area (346/3071) 20,025,800 17,829,700 -10.97% Emergency Medical Services Impact Fees (350/3030) 863.200 744,500 -13.75% Library System Impact Fee (355/3031) 1,130,600 1,155,000 2.16% Sports & Special Events Complex (370/3007) 7.492,400 5,120,300 -31.66% Ochopee Fire Control District Impact Fee (372/3035) 70.400 88,800 26.14% Correctional Facilities Impact Fee (381/3032) 3,735,700 3,182,610 -14.81% Law Enforcement Impact Fee (385/3033) 4,500,800 4,845,800 7.67% General Government Building Impact Fee 1 (390/3034)1 7,605,700 7,528,800 -1.01 % Subtotal Capital Funds 1 519,556,700 511,036,300 -1.64% County Water/Sewer District Operations (408/4008) 224,038,600 243,419,100 8.65% Water/Sewer Motor Pool Capital & Spec Assessment (409/4009) 7,191,400 7,356,400 2.29% County Water/Sewer District Debt Service (410/4010) 54,677,300 54,033,000 -1.18% County Water Impact Fees (411/4011) 11,550,000 14,405,600 24.72% County Water User Fees Capital (412/4012) 25,081,800 26,575,300 5.95% County Sewer Impact Fees (413/4013) 18,417,100 19,742,200 7.19% County Sewer User Fees Capital (414/4014) 34,307,000 39,129,000 14.06% County Water Sewer Bond Proceeds (415/4015) - 446,900 N/A County Water Sewer Grants (416/4016) - N/A County Water Sewer Grant Match (417/4017) - N/A Public Utilities Department Special Assessment Districts (418/4018) 55,200 -100.00% lCounty Water Sewer Bonds, Series 2021 419/4019 J1 811,400 4,969,700 512.48% AGENDA ITEM No._1 F CCO) SEP 7 2023 Pg_5 Collier County, Florida Fiscal Year 2023/2024 Summary of Budget by Fund FY23/24 FY 22/23 FY 23/24 Fund Adopted Tentative Budget Fund Title No. Budget Budget Change Collier Area Transit (424/4031) N/A Collier Area Transit (425/4032) 588,200 654,700 11.31 % Collier Area Transit (426/4030) 4,626,800 4,860,100 5.04% Transportation Disadvantaged (427/4033) 4,147,600 4,476,800 7.94% Transportation Disadvantaged Grant (428/4034) - - N/A Transportation Disadvantaged Grant Match (429/4035) 85,500 82,700 -3.27% EMS Capital Fund (455/4055) - 2,146,200 N/A Solid Waste Disposal (470/4070) 38,821,600 42,583,000 9.69% Solid Waste - Landfill Closure and Debris Mission Reserves (471/4071) 10,055,500 1,828,200 -81.82% Solid Waste Motor Pool Capital Fund (472/4072) 1,001,400 895,500 -10.58% Mandatory Trash Collection (473/4073) 41,210,500 44,026,300 6.83% Solid Waste Capital Projects (474/4074) 19,087,900 7,115,500 -62.72% Emergency Medical Services (490/4050) 46,614,500 54,286,700 16.46% Emergency Medical Services Motor Pool & Other Capital Fund (491/4051) 6,535,900 6,427,700 -1.66% EMS Grant (493/4053) - - N/A EMS Grant Match (494/4054) 550,000 484,700 -11.87% Collier County Airport Authority (495/4090) 12,118,600 12,248,800 1.07% Airport Capital (496/4091) 1,140,900 3,923,800 243.92% Airport Grant (498/4093) - - N/A Airport Grant Match (499/4094) - - N/A Subtotal Enterprise Funds 562,714,700 596,117,900 5.94% Information Technology (505/5005) 10,780,900 11,598,200 7.58% Information Technology Capital (506/5006) 9,122,100 7,999,800 -12.30% Property & Casualty Insurance Fund (516/5016) 18,171,100 20,290,100 11.66% Group Health & Life Insurance Fund (517/5017) 81,890,900 86,643,600 5.80% Worker's Compensation Insurance Fund (518/5018) 6,047,600 6,035,500 -0.20% Disability Insurance Fund (519/5019) - - N/A Fleet Management (521/5021) 15,665,500 16,272,400 3.87% Motor Pool Capital Fund 1 (523/5023)1 15,028,900 15,352,400 2.15% Subtotal Internal Service Funds 1 156,707,000 164,192,000 4.78% Pepper Ranch Conservation Bank (673/0673) 4,072,100 1 4,201,900 1 3.19% Caracara Prairie Preserve (674/0674) 1,794,600 1,826,300 1.77% Subtotal Permanent Funds 5,866,700 6,028,200 2.75% Total Budget by Fund 2,706,195,800 2,855,034,800 5.50% Less: Internal Services 112,206,900 128,597,200 14.61% Interfund Transfers 634,034,900 673,394,200 6.21% Net County Budget 1,959,954,000 2,053,043,400 4.75% AGENDA ITEM No._1F 1� SEP 7 2023 G�' I Pg-6