Agenda 09/23/2025 Item #11B (Allocate Infrastructure Sales Surtax Funding to both the Vanderbilt Beach Road Ext Project (60168) and New Golden Gate Estates Bridges Project (60212)9/23/2025
Item # 11.B
ID# 2025-2944
Executive Summary
Recommendation to authorize Budget Amendments for the Transportation Management Services Department in the
amount of $30,569,589.41, to allocate Infrastructure Sales Surtax Funding to both the Vanderbilt Beach Road Ext Project
(60168) and New Golden Gate Estates Bridges Project (60212).
OBJECTIVE: To authorize budget amendments to allocate Infrastructure Surtax Funding in the amount of
$30,569,589.41, to the Vanderbilt Beach Road Ext Project (60168) and New Golden Gate Estate Bridges Project
(60212).
CONSIDERATIONS: The infrastructure sales tax was approved by voters in November 2018. Collection of the surtax
began on January 1, 2019. Projects outlined in Exhibit A within County Ordinance 2018-21 are eligible to receive
funding from the Surtax. Projects must also be compliant with Section 212.055(2), Florida Statutes. Exhibit A identified
3 main categories of projects: Transportation Projects, Facilities & Capital Replacements, and Community Priorities.
The improvements for Vanderbilt Beach Road (Collier Boulevard to 16th Street NE) Project in eastern Collier County is
specifically included in Exhibit A under the Transportation Projects category. On March 6th, 2019, Agenda Item 8A1,
the Infrastructure Sales Tax Committee validated this project in the amount of $74 million. On September 11th, 2025,
Agenda Item 7C, the Infrastructure Sales Tax Committee validated additional funding in the amount of $27.2 million.
The surtax allocation replaced commercial paper financing, thereby avoiding long-term borrowing. This project will
add approximately 39.5 new lane miles.
The 16th Street NE Bridge is part of the New Bridges Golden Gate Estates Mobility (11) Project that was separated as a
standalone project and validated by the Surtax Committee on December 2nd, 2020, for $4,100,000 for design, CEI
services, and construction. On June 12th, 2025, Agenda Item 8.A1, the Infrastructure Sales Tax Committee validated
additional funding in the amount of $3,369,589.41 for construction.
This item is consistent with the Collier County strategic plan objective to design and maintain an effective transportation
system to reduce traffic congestion and improve the mobility of our residents and visitors.
FISCAL IMPACT: Budget amendments in the total amount of $30,569,589.41, are necessary to reallocate funding
within the Infrastructure Sales Tax Fund (3018) to the Vanderbilt Beach Road Ext Project (60168) and New Golden
Gate Estates Bridges Project (60212). The source of funding is surtax.
Project # Name Amount
60168 Vanderbilt Beach Road (Collier Blvd – 16th St) $27,200,000.00
60212 New GGE Bridges (16th St NE) $ 3,369,589.41
$30,569,589.41
GROWTH MANAGEMENT IMPACT: These improvements are consistent with the Growth Management Plan
Transportation Element, specifically Section B - Intermodal & Multi-modal Transportation, (1) Non-Motorized Travel,
Objective 4, Policy 4.2, Policy 4.4, Policy 4.5, Policy 4.6, and Policy 4.8.
LEGAL CONSIDERATIONS: This item has been reviewed by the County Attorney, is approved as to form and
legality and requires a majority vote for approval. -JAK
RECOMMENDATIONS: To authorize Budget Amendments for the Transportation Management Services Department
in the amount of $30,569,589.41, to allocate Infrastructure Sales Surtax Funding to both the Vanderbilt Beach Road Ext
Page 812 of 3896
9/23/2025
Item # 11.B
ID# 2025-2944
Project (60168) and New Golden Gate Estates Bridges Project (60212).
PREPARED BY: Jay Ahmad, Division Director, Transportation Engineering Division
ATTACHMENTS:
1. 3018 - Reserves to 60168
2. 3018 - 66066 to 60212
3. 16th st bridge Surtax validation
4. VBR Ext Surtax validation - 27.2 M Pending 9.11.25 Mtg
Page 813 of 3896
6/12/2025
Item # 8.A.1
ID# 2025-1942
Executive Summary
Recommendation to approve reallocation of Infrastructure Sales Surtax Funding from Bridge Replacement (11) (Project
No. 66066) to the New Bridges Golden Gate Estates Mobility (11) (Project No. 60212), in the amount of $3,369,589.41.
OBJECTIVE: To approve reallocation of Infrastructure Sales Surtax Funding from the Eleven Bridge Replacement
Project (66066.12) to the 16th Street NE Bridge Project (60212.1), a new bridge in the Golden Gate Estates, in the
amount of $3,369,589.41.
CONSIDERATIONS: The Surtax collections started on January 1, 2019. Projects outlined in Ordinance No. 2018-21
are eligible to receive funding from the surtax so long as the expenditure occurred after January 1, 2019, the projects
meet the requirements of F.S. 212.055, conform to the definition of Infrastructure, and are consistent with Ordinance
No. 2018-21. Three main categories of projects were identified in Ordinance No. 2018-21, including Transportation
Projects, Facilities & Capital Replacements, and Community Priorities. The New Bridges – Golden Gate Estates
Mobility (11) Project and the Bridge Replacements (11) Project were identified within the Transportation Project
category, per Exhibit A.
On Sept. 20, 2020, the Surtax Committee approved the reallocation of Infrastructure Sales Surtax Funding from New
Bridges – Golden Gate Estates Mobility (11) Project to the Bridge Replacements (11) Project, in the amount of
$26,000,000.
The Bridge Replacements (11) Project's construction bid packages totaled $29,833,185.27. The project was funded with
$33,000,000 in infrastructure sales surtax funding and a grant of $2,099,296.00 administered through the Florida
Department of Transportation (FDOT). The final construction cost was under budget at $29,630,410.59, which leaves a
surtax balance after closing all contracts of $3,369,589.41.
The 16th Street NE Bridge is part of the New Bridges- Golden Gate Estates Mobility (11) Project that was separated as a
standalone project and validated by the Surtax Committee on December 02, 2020, for $4,100,000 for design, CEI
services, and construction. A segment of the project corridor from Golden Gate Boulevard to the north of 10th Ave NE is
designated a federal route. The project received grant funds towards the improvements of $8,710,000. The project
construction costs are estimated to be $33,256,000. The project will have a shortfall for funding the construction phase,
and to avoid debt service related to funding, staff is asking the Surtax Committee to reallocate the remaining funds of
$3,369,589.41 from the Bridge Replacements (11) Project to the 16th St NE Bridge.
FISCAL IMPACT: The request for validation of additional Surtax funding for the New Bridges Golden Gate Estates is
3,369,589. 41 The funds are available within the Infrastructure Sales Fund (3018), Eleven Replacements Project
(66066).
The total estimated project budget using Surtax funding for the new bridges within the Golden Gate Estate mobility
(11), Project (60212), is $37,369,589.41.
New Bridges Eleven Replacement Bridges
Project No. 60212 66066
Current Surtax Allocation $ 34,000,000 $ 33,000,000
Reallocation Amount $ 3,369,589.41 $ (3,369,589.41)
Revised Surtax Allocations $ 37,369,589.41 $ 29,630,410.59
Page 814 of 3896
6/12/2025
Item # 8.A.1
ID# 2025-1942
GROWTH MANAGEMENT IMPACT: This recommendation is consistent with the Long Range Transportation Plan
and objectives of the Transportation Element of the Collier County Growth Management Plan to maintain the major
roadway system at an acceptable level of service.
LEGAL CONSIDERATIONS: This item has been reviewed by the County Attorney’s Office and is approved as to
form and legality. Ordinance No. 2018-21, the Collier County infrastructure surtax ordinance, created the Infrastructure
Surtax Citizen Oversight Committee, whose duties are as follows:
Duties. The Committee shall have the responsibility to review the expenditure of Surtax proceeds against the ballot
referendum approved by the voters and this Ordinance. The Board may expend proceeds of the Surtax on projects not
specifically stated herein or in the attached Exhibit A, so long as those projects (1) comply with the intent of the ballot
language, (2) have a positive recommendation by this Committee, and (3) fall within the projects and categories
identified. The Committee shall not recommend alternative projects, unless requested by the Board.
A copy of the ordinance, which contains the ballot language, is attached to this Executive Summary for the
Committee’s review.
In addition to the Ordinance, it is important that the Committee be comfortable that the proposed expenditure
comports with Florida Statute Sec. 212.055, which authorizes the local government infrastructure sales surtax. That
statute states, in relevant part as follows:
212.055 Discretionary sales surtaxes; legislative intent; authorization and use of proceeds
(2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.—
(d) The proceeds of the surtax authorized by this subsection and any accrued interest shall be expended by the school
district, within the county and municipalities within the county, or, in the case of a negotiated joint county agreement,
within another county, to finance, plan, and construct infrastructure; to acquire any interest in land for public recreation,
conservation, or protection of natural resources or to prevent or satisfy private property rights claims resulting from
limitations imposed by the designation of an area of critical state concern; to provide loans, grants, or rebates to
residential or commercial property owners who make energy efficiency improvements to their residential or commercial
property, if a local government ordinance authorizing such use is approved by referendum; or to finance the closure of
county-owned or municipally owned solid waste landfills that have been closed or are required to be closed by order of
the Department of Environmental Protection. Any use of the proceeds or interest for purposes of landfill closure before
July 1, 1993, is ratified. The proceeds and any interest may not be used for the operational expenses of infrastructure,
except that a county that has a population of fewer than 75,000 and that is required to close a landfill may use the
proceeds or interest for long-term maintenance costs associated with landfill closure. Counties, as defined in s. 125.011,
and charter counties may, in addition, use the proceeds or interest to retire or service indebtedness incurred for bonds
issued before July 1, 1987, for infrastructure purposes, and for bonds subsequently issued to refund such bonds. Any use
of the proceeds or interest for purposes of retiring or servicing indebtedness incurred for refunding bonds before July 1,
1999, is ratified.
1. For the purposes of this paragraph, the term “infrastructure” means:
a. Any fixed capital expenditure or fixed capital outlay associated with the construction, reconstruction, or
improvement of public facilities that have a life expectancy of 5 or more years, any related land acquisition, land
improvement, design, and engineering costs, and all other professional and related costs required to bring the public
facilities into service. For purposes of this sub-subparagraph, the term “public facilities” means facilities as defined in s.
163.3164(39), s.163.3221(13), or s. 189.012(5), and includes facilities that are necessary to carry out governmental
purposes, including, but not limited to, fire stations, general governmental office buildings, and animal shelters,
regardless of whether the facilities are owned by the local taxing authority or another governmental entity.
The County Attorney’s Office has reviewed this item and believes that the request meets all the requirements of both
the Statute and the Ordinance. As an aside, only those items which satisfy the requirements of both the Ordinance and
the Statute will be brought to the Committee. The County Attorney’s Office opinion, however, is not binding on the
Committee, as the Board of County Commissioners created this Committee “to provide for citizen review of the
expenditure of the Surtax proceeds by the County… (to) serve as an ad hoc advisory and reporting body to the County.”
Page 815 of 3896
6/12/2025
Item # 8.A.1
ID# 2025-1942
– CMG
RECOMMENDATIONS: Approve reallocating Infrastructure Sales Surtax Funding from the Bridge Replacement
Project (66066) to the 16th St. NE Bridge (New Bridges Golden Gate Estates-Mobility (11)) Project (60212), for
$3,369,589. 41.
PREPARED BY: Marlene Messam, P.E., Supervisor, Project Management (Licensed)
ATTACHMENTS:
1. ISCOC Project Checklist_16th Street NE Bridge
2. Presentation_GMD Surtax Reallocation to16th Street NE
Page 816 of 3896
Project Project #
Infrastructure Surtax Citizens Oversite Committee Project Checklist
Project(s) in line with F.S. 212.055
Expenditure related to infrastructure as follows:
Construction
Improvement of public facilities
Land acquisition
Land improvement
Design
Engineering costs
Professional & related costs to bring facility into service (CEI, Material Testing, Specialty
Consultants)
EMS vehicles associated with 3 new substations
Court-related expenditures for the construction, lease or maintenance of the Court-related
facilities including utilities and security infrastructure
Life expectancy of at least 5 years
Land Acquisition expenditure for Residential housing project where at least 30% of units are
affordable to individuals whose total annual household income does not exceed 120% of area
median income.
Project(s) in line with County Ordinance 2018-21
Project(s) identified in Exhibit A within County Ordinance 2018-21
Project(s) in line with Ballot Language within County Ordinance 2018-21
The Infrastructure Surtax Citizens Oversight Committee (ISCOC) validated that the project
meets the necessary requirements is eligible
to use Surtax Funding on June 12, 2025.
Exhibit A Reference
Category:
Sub-Category:
Funding Requested:
Page 817 of 3896
Prepared By:
Trinity Scott, Department Head, Transportation Management Services Department
Jay Ahmad, P.E., Director, Transportation Engineering
Marlene Messam, P.E., Supervisor, Project Manager, Transportation Engineering
16th Street NE Bridge Project
Surtax Reallocation
1 16th Street NE Bridge Project Transportation Management Services Department
Transportation Management Services Department
Transportation Engineering Division
Page 818 of 3896
Objective
To approve reallocation of Infrastructure Sales
Surtax Funding from the Bridge Replacements
Project, to the 16th ST NE Bridge Project (New
Golden Gate Estates Bridge) in the amount of
$3,369,589.41.
2Transportation Management Services Department 16th Street NE Bridge Project
Transportation Management Services Department
Transportation Engineering Division
Page 819 of 3896
16th ST NE Bridge Project
Project Manager:
oDennis McCoySTATUS:
oFinal
Transportation Management Services Department 16th Street NE Bridge Project3
END
PROJECT
Transportation Management Services Department
Transportation Engineering Division
Page 820 of 3896
•In August 2008, the “East of 951 Horizon Study for Bridges” recommended 12
locations for new bridges within the East Golden Gate Estates area; one of these
was 16th ST NE.
•In September 2016, the Florida Department of Transportation (FDOT) completed a
Project Development and Environmental (PD&E) study for three of the 12 bridges
at 8th ST NE, 16th ST NE, and 47th Ave NE.
o The FDOT is providing part of the funding for these improvements through a
Local Area Project (LAP) Grant.
•In 2018, the infrastructure sales tax was approved by voters, and 11 new bridges
were identified within the 2018-21 Ordinance. The 16th Street NE is one of these
new bridges.
Project History Transportation Management Services Department
Transportation Engineering Division
4Transportation Management Services Department 16th Street NE Bridge Project4Page 821 of 3896
•On December 2, 2020, Agenda item 8A.1, the Infrastructure Sales Tax Committee
validated the project in the amount of $4,100,000.
•On July 12, 2022, the Board of County Commissioners under Agenda Item #11L
awarded the design contract (22-7944) to Kisinger Campo and Associates Corp. in
the amount of $1,374,255.68.
• A Notice to Proceed for the design phase was issued on July 28, 2022, with a final
completion date of April 18, 2027.
•. The Construction Engineering and Inspection (CEI) costs are estimated at
$1,633,476.71 (negotiated)
•Construction cost is anticipated to be $12,602,497.69 (County), and
$13,758,920.46 (Federal) for a total of $26,361,418.15
Project History (Contd)Transportation Management Services Department
Transportation Engineering Division
516th Street NE Bridge ProjectTransportation Management Services Department 5 Page 822 of 3896
•3.3 miles (Golden Gate Boulevard to Randall Boulevard. )
•Infrastructure Improvements:
Adding a new two-lane bridge over the existing Golden Gate Main Canal;
Shoulder widening and roadway resurfacing;
Adding a new 6-foot-wide sidewalk west of the roadway;
Adding a traffic signal and improvements at the Randall Boulevard and
16th Street NE intersection;
Improving drainage within the project area.
Project Details Transportation Management Services Department
Transportation Engineering Division
16th Street NE Bridge Project Transportation Management Services Department 6 Page 823 of 3896
Proposed Typical Roadway Section Transportation Management Services Department
Transportation Engineering Division
16th Street NE Bridge Project Transportation Management Services Department 7 Page 824 of 3896
Project Summary /Financials
8Transportation Management Services Department 16th Street NE Bridge
Original Sales Tax Allocation per Exhibit A: $60M
Reallocation to ‘Bridge Replacements’ Project: $26M
(validated on 9-2-2020)
Remaining funds: $34M
16th St NE Bridge Sales Tax Allocation: $4.1M
(validated on 12-2-2020)
Remaining Sales Tax Funds (5 Bridges): $29.9M
(validated on 9-22-2021)
Transportation Management Services Department
Transportation Engineering Division
Page 825 of 3896
Considerations
Exhibit A identified up to $7M for Bridge Replacement and $60M for New Bridges
11 Bridge Replacements Project9Growth Management Department
Transportation Management Services Department
Transportation Engineering Division
Page 826 of 3896
Considerations
•Initial Planning Phase Project Cost Estimated - $60,000,000
•New Bridges- Golden Gate Estates Mobility (11) Projects
•Eleven Bridge Replacements Project - Initial Surtax Amount $7,000,000
•Reallocated amount - $26,000,000
•Total Surtax validated amount - $33,000,000
•Actual Construction Bids - $29,833,185.27
•Post Construction Remaining Balance - $3,369,589.41
16th Street NE Bridge Project Transportation Management Services Department 10
Transportation Management Services Department
Transportation Engineering Division
Page 827 of 3896
Fiscal Impact
16th Street NE Bridge Project11Transportation Management Services Department
Transportation Management Services Department
Transportation Engineering Division
Page 828 of 3896
Recommendation
Recommendation to approve reallocation of
Infrastructure Sales Surtax Funding from the
Bridge Replacements Project, to the 16th Street
NE Bridge (New) Project in the amount of
$3,369,589.41.
12
Transportation Management Services Department
Transportation Engineering Division
Page 829 of 3896
9/11/2025
Item # 7.C
ID# 2025-2876
Executive Summary
To validate $46.95 million in expenditures associated with five major infrastructure projects included in the approved
spend-down plan.
OBJECTIVE: To validate $46.95 million in expenditures associated with five major infrastructure projects included in
the approved spend-down plan.
CONSIDERATIONS: In November 2024, the Infrastructure Sales Surtax Citizens Oversight Committee requested staff
to prepare a spend-down plan to allocate the remaining surtax revenues derived from actual collections and interest
earnings. As of July 31, 2025, the available unallocated balance was approximately $49 million. The Oversight
Committee approved the proposed plan on June 12, 2025, and the Board of County Commissioners (BCC) approved it
on July 8, 2025. The five projects included in the approved plan, along with their associated funding recommendations,
are summarized below:
1. EMS / Fire Station 21 Expansion in East Naples - Land Acquisition: This project recommends reimbursement of
$1.25 million to the General Fund for the land acquisition associated with the planned expansion of EMS and Fire
Station 21 in East Naples. The acquisition was approved by the Board of County Commissioners in May 2025, and the
County closed on the property in July 2025. No surtax funds have been expended to date.
2. Vanderbilt Beach Road Extension: An additional $27.2 million in Infrastructure Surtax revenues is recommended for
the Vanderbilt Beach Road Extension project. In July 2022, a $153 million construction contract for this project was
awarded. The funding plan included $74.4 million in infrastructure surtax, $42.8 million in road impact fees and gas
taxes, $9.0 million from the CCWSD utility, and $27.2 million in commercial paper financing. The recommended surtax
allocation will replace the $27.2 million in commercial paper financing, thereby avoiding long-term borrowing. This
adjustment is expected to result in approximately $15.2 million in interest cost savings over a 25-year debt service
period. The project is currently 77% complete with a planned final completion date of April 27, 2026.
3. Government Complex Chilled Water Line Replacement: This project recommends $15 million in surtax funding to
replace the chilled water lines serving the Government Complex. The existing lines are nearing the end of their service
life and have experienced ongoing failures, leading to operational disruptions, property damage, and increased
maintenance costs. Additionally, the current system lacks full loop connectivity, resulting in areas without redundancy
and an increased risk of system outages.
Completing the chilled water line replacement will enhance system reliability, reduce long-term maintenance expenses,
and ensure consistent climate control throughout the Government Complex. The original combined Chilled Plant project
anticipated that programmed surtax funding would support both the construction of the chiller plant and the replacement
of the campus chilled water line system. However, due to funding constraints, line replacement was removed from the
project. The recommended project will provide the funding necessary to complete the original chilled water line
replacement. Infrastructure surtax funding of $26.6 million was previously validated and utilized for the chiller plant
component of the project.
4. Courthouse Jury Room Expansion: This project recommends $2 million in funding to complete the design and
construction of a new jury room within the County Courthouse. The need for expanded courtroom and jury room
facilities has been under discussion for more than five years. A cross-functional team, comprising representatives from
Facilities Management, the Clerk’s Office, and Criminal Justice stakeholders, collaboratively identified and agreed upon
a space allocation plan for the 6th floor of the Courthouse. This plan includes relocating the Guardian Ad Litem program
to an alternative location to accommodate the new jury room.
Although the expansion of two courtrooms has been funded and is currently in final design, with a construction
manager-at-risk already selected, the jury room component was deferred due to insufficient funds. Once courtroom
construction is completed, the Clerk will face operational limitations due to the lack of adequate jury room capacity.
Expanding jury facilities on the 6th floor will align with the increased courtroom space, improve the experience for
jurors, and allow the County to reallocate 5th-floor space for other critical functions. No surtax funds have yet been
Page 830 of 3896
9/11/2025
Item # 7.C
ID# 2025-2876
allocated for the jury room project, though the need and concept have been previously presented to the Oversight
Committee.
5. Main Jail (J3 Roof & Louver Wall Repairs): Recommendation to commit $1.5 million toward the replacement of the
remaining roof at the Main Jail (J3) and the repair of the north and south mechanical louver walls. The total estimated
project cost is $2.5 million. Facilities Management and the Sheriff's Office consider this a high-priority project. This
work represents the next phase in securing the building envelope of the Main Jail. The roofs over sections J1 and J2 of
the Jail were successfully replaced over the past two years. Replacing the J3 roof and addressing the louver wall issues
is integral to the comprehensive effort to protect the facility from water intrusion and degradation. Surtax funding has
not previously been allocated to this project.
The maintenance and expansion of government infrastructure is consistent with the strategic plan and the referendum
supported by the taxpayers.
FISCAL IMPACT: The approved Infrastructure Sales Surtax spend-down plan allocates $46.95 million across five
infrastructure projects. As of July 31, 2025, the available surtax balance is approximately $49 million, sufficient to fund
these allocations.
Project New Surtax Notes
Vanderbilt Beach Rd. Ext.
(60168)
$27.2M Replaces financing; avoids
~$15.2M interest
Gov’t Complex Chilled
Water Lines
$15.0M Completes distribution line
work
EMS / Fire Station 21 Land $1.25M Reimbursement to General
Fund
Courthouse Jury Room
Expansion
$2.0M Funds new jury room
facilities
Main Jail J3 Roof & Louvers $1.5M Roof and louver wall repairs
GROWTH MANAGEMENT IMPACT: These projects are consistent with the County's growth management plan for
County facilities.
LEGAL CONSIDERATIONS: This item has been reviewed by the County Attorney’s Office and is approved as to
form and legality. Ordinance No. 2018-21, the Collier County infrastructure surtax ordinance, created the Infrastructure
Surtax Citizen Oversight Committee, whose duties are as follows:
Duties. The Committee shall have the responsibility to review the expenditure of Surtax proceeds against the ballot
referendum approved by the voters and this Ordinance. The Board may expend proceeds of the Surtax on projects
not specifically stated herein or in the attached Exhibit A, so long as those projects (1) comply with the intent of the
ballot language, (2) have a positive recommendation by this Committee, and (3) fall within the projects and
categories identified. The Committee shall not recommend alternative projects, unless requested by the Board.
A copy of the ordinance, which contains the ballot language, is attached to this Executive Summary for the
Committee’s review.
In addition to the Ordinance, it is important that the Committee be comfortable that the proposed expenditure
Page 831 of 3896
9/11/2025
Item # 7.C
ID# 2025-2876
comports with Florida Statute Sec. 212.055, which authorizes the local government infrastructure sales surtax. That
statute states, in relevant part as follows:
212.055 Discretionary sales surtaxes; legislative intent; authorization and use of proceeds
(2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.—
(d) The proceeds of the surtax authorized by this subsection and any accrued interest shall be expended by the school
district, within the county and municipalities within the county, or, in the case of a negotiated joint county agreement,
within another county, to finance, plan, and construct infrastructure; to acquire any interest in land for public recreation,
conservation, or protection of natural resources or to prevent or satisfy private property rights claims resulting from
limitations imposed by the designation of an area of critical state concern; to provide loans, grants, or rebates to
residential or commercial property owners who make energy efficiency improvements to their residential or commercial
property, if a local government ordinance authorizing such use is approved by referendum; or to finance the closure of
county-owned or municipally owned solid waste landfills that have been closed or are required to be closed by order of
the Department of Environmental Protection. Any use of the proceeds or interest for purposes of landfill closure before
July 1, 1993, is ratified. The proceeds and any interest may not be used for the operational expenses of infrastructure,
except that a county that has a population of fewer than 75,000 and that is required to close a landfill may use the
proceeds or interest for long-term maintenance costs associated with landfill closure. Counties, as defined in s. 125.011,
and charter counties may, in addition, use the proceeds or interest to retire or service indebtedness incurred for bonds
issued before July 1, 1987, for infrastructure purposes, and for bonds subsequently issued to refund such bonds. Any use
of the proceeds or interest for purposes of retiring or servicing indebtedness incurred for refunding bonds before July 1,
1999, is ratified.
1. For the purposes of this paragraph, the term “infrastructure” means:
a. Any fixed capital expenditure or fixed capital outlay associated with the construction, reconstruction, or
improvement of public facilities that have a life expectancy of 5 or more years, any related land acquisition, land
improvement, design, and engineering costs, and all other professional and related costs required to bring the public
facilities into service. For purposes of this sub-subparagraph, the term “public facilities” means facilities as defined
in s. 163.3164(39), s.163.3221(13), or s. 189.012(5), and includes facilities that are necessary to carry out
governmental purposes, including, but not limited to, fire stations, general governmental office buildings, and animal
shelters, regardless of whether the facilities are owned by the local taxing authority or another governmental entity.
The County Attorney’s Office has reviewed this item and believes that the request meets all the requirements of both
the Statute and the Ordinance. As an aside, only those items which satisfy the requirements of both the Ordinance and
the Statute will be brought to the Committee. The County Attorney’s Office opinion, however, is not binding on the
Committee, as the Board of County Commissioners created this Committee “to provide for citizen review of the
expenditure of the Surtax proceeds by the County… (to) serve as an ad hoc advisory and reporting body to the County.”
– CMG
RECOMMENDATIONS: To validate $46.95 million in expenditures for five projects under the approved Surtax
spend-down plan. The Committee should ensure that the identified projects comply with the requirements of Florida
Statutes Section 212.055, conform to the statutory definition of infrastructure, and are eligible projects consistent with
County Ordinance 2018-21 and the ballot language. Based on this review, the Committee is asked to make a finding that
the proposed expenditures represent a valid use of Infrastructure Sales Surtax funding.
PREPARED BY: Brian Delony, Divison Director, Facilities Management
ATTACHMENTS:
1. 1. ISCOC Project Checklist_- EMS Fire Station 21
2. 2. ISCOC Project Checklist_- Vanderbilt Beach Road Ext.
3. 3. ISCOC Project Checklist_- Gov. Complex Chilled Water Line Replacement
Page 832 of 3896
9/11/2025
Item # 7.C
ID# 2025-2876
4. 4. ISCOC Project Checklist_- Courthouse Jury Room
5. 5. ISCOC Project Checklist_- Jail (J3) Roof
Page 833 of 3896
Project Project #
Infrastructure Surtax Citizens Oversite Committee Project Checklist
Project(s) in line with F.S. 212.055
Expenditure related to infrastructure as follows:
Construction
Improvement of public facilities
Land acquisition
Land improvement
Design
Engineering costs
Professional & related costs to bring facility into service (CEI, Material Testing, Specialty
Consultants)
EMS vehicles associated with 3 new substations
Court-related expenditures for the construction, lease or maintenance of the Court-related
facilities including utilities and security infrastructure
Life expectancy of at least 5 years
Land Acquisition expenditure for Residential housing project where at least 30% of units are
affordable to individuals whose total annual household income does not exceed 120% of area
median income.
Project(s) in line with County Ordinance 2018-21
Project(s) identified in Exhibit A within County Ordinance 2018-21
Project(s) in line with Ballot Language within County Ordinance 2018-21
The Infrastructure Surtax Citizens Oversight Committee (ISCOC) validated that the project
meets the necessary requirements is eligible
to use Surtax Funding on Setember 11, 2025.
Exhibit A Reference
Category:
Sub-Category:
Funding Requested:
Page 834 of 3896
Project Project #
Infrastructure Surtax Citizens Oversite Committee Project Checklist
Project(s) in line with F.S. 212.055
Expenditure related to infrastructure as follows:
Construction
Improvement of public facilities
Land acquisition
Land improvement
Design
Engineering costs
Professional & related costs to bring facility into service (CEI, Material Testing, Specialty
Consultants)
EMS vehicles associated with 3 new substations
Court-related expenditures for the construction, lease or maintenance of the Court-related
facilities including utilities and security infrastructure
Life expectancy of at least 5 years
Land Acquisition expenditure for Residential housing project where at least 30% of units are
affordable to individuals whose total annual household income does not exceed 120% of area
median income.
Project(s) in line with County Ordinance 2018-21
Project(s) identified in Exhibit A within County Ordinance 2018-21
Project(s) in line with Ballot Language within County Ordinance 2018-21
The Infrastructure Surtax Citizens Oversight Committee (ISCOC) validated that the project
meets the necessary requirements is eligible
to use Surtax Funding on Setember 11, 2025.
Exhibit A Reference
Category:
Sub-Category:
Funding Requested:
Page 835 of 3896
Project Project #
Infrastructure Surtax Citizens Oversite Committee Project Checklist
Project(s) in line with F.S. 212.055
Expenditure related to infrastructure as follows:
Construction
Improvement of public facilities
Land acquisition
Land improvement
Design
Engineering costs
Professional & related costs to bring facility into service (CEI, Material Testing, Specialty
Consultants)
EMS vehicles associated with 3 new substations
Court-related expenditures for the construction, lease or maintenance of the Court-related
facilities including utilities and security infrastructure
Life expectancy of at least 5 years
Land Acquisition expenditure for Residential housing project where at least 30% of units are
affordable to individuals whose total annual household income does not exceed 120% of area
median income.
Project(s) in line with County Ordinance 2018-21
Project(s) identified in Exhibit A within County Ordinance 2018-21
Project(s) in line with Ballot Language within County Ordinance 2018-21
The Infrastructure Surtax Citizens Oversight Committee (ISCOC) validated that the project
meets the necessary requirements is eligible
to use Surtax Funding on Setember 11, 2025.
Exhibit A Reference
Category:
Sub-Category:
Funding Requested:
Page 836 of 3896
Project Project #
Infrastructure Surtax Citizens Oversite Committee Project Checklist
Project(s) in line with F.S. 212.055
Expenditure related to infrastructure as follows:
Construction
Improvement of public facilities
Land acquisition
Land improvement
Design
Engineering costs
Professional & related costs to bring facility into service (CEI, Material Testing, Specialty
Consultants)
EMS vehicles associated with 3 new substations
Court-related expenditures for the construction, lease or maintenance of the Court-related
facilities including utilities and security infrastructure
Life expectancy of at least 5 years
Land Acquisition expenditure for Residential housing project where at least 30% of units are
affordable to individuals whose total annual household income does not exceed 120% of area
median income.
Project(s) in line with County Ordinance 2018-21
Project(s) identified in Exhibit A within County Ordinance 2018-21
Project(s) in line with Ballot Language within County Ordinance 2018-21
The Infrastructure Surtax Citizens Oversight Committee (ISCOC) validated that the project
meets the necessary requirements is eligible
to use Surtax Funding on Setember 11, 2025.
Exhibit A Reference
Category:
Sub-Category:
Funding Requested:
Page 837 of 3896
Project Project #
Infrastructure Surtax Citizens Oversite Committee Project Checklist
Project(s) in line with F.S. 212.055
Expenditure related to infrastructure as follows:
Construction
Improvement of public facilities
Land acquisition
Land improvement
Design
Engineering costs
Professional & related costs to bring facility into service (CEI, Material Testing, Specialty
Consultants)
EMS vehicles associated with 3 new substations
Court-related expenditures for the construction, lease or maintenance of the Court-related
facilities including utilities and security infrastructure
Life expectancy of at least 5 years
Land Acquisition expenditure for Residential housing project where at least 30% of units are
affordable to individuals whose total annual household income does not exceed 120% of area
median income.
Project(s) in line with County Ordinance 2018-21
Project(s) identified in Exhibit A within County Ordinance 2018-21
Project(s) in line with Ballot Language within County Ordinance 2018-21
The Infrastructure Surtax Citizens Oversight Committee (ISCOC) validated that the project
meets the necessary requirements is eligible
to use Surtax Funding on Setember 11, 2025.
Exhibit A Reference
Category:
Sub-Category:
Funding Requested:
Page 838 of 3896