Subject:
Title
Annual certificate of the Lealman Solid Waste Collection and Disposal District Non-Ad Valorem Assessment Roll.
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Recommended Action:
Recommended Action
Approval of the annual certificate of the Lealman Solid Waste Collection and Disposal District Non-Ad Valorem Assessment Roll.
• Approval provides the Tax Collector authority to collect a non-ad valorem assessment from Lealman Community residential property owners for Solid Waste collection.
• The Lealman Solid Waste Collection and Disposal District was created in 2006.
• Coastal Waste & Recycling, Inc., is the current contracted service provider and is providing satisfactory service.
• The assessment fee is proposed at $288.00 per year per unit from January 1, 2025, through December 31, 2025. This is a $48.00 (20%) per year increase over the previous year and is included in the Fiscal Year (FY) 2026 Proposed User Fee Schedule and FY26 Proposed Annual Operating and Capital Budget.
• Non-Ad Valorem revenue is budgeted in the FY25 Adopted Budget, receipted to the Lealman Solid Waste Collection and Disposal Fund, in the amount of $1,846,800.00. Non-Ad Valorem revenue is included in the FY26 Proposed Budget in the amount of $2,136,880.00.
Authorize the Chairman to certify the Non-Ad Valorem Assessment Roll to the Tax Collector prior to September 15, 2025.
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Strategic Plan:
Health and Safe Communities
2.1 Improve public health
2.2 Enhance community safety
Smart Service Delivery
4.2 Achieve and maintain a high level of customer satisfaction
Summary:
The adoption of this Non-Ad Valorem Assessment Roll is an annual requirement to provide funds to be collected uniformly to pay for the costs of solid waste collection, disposal services, and administrative costs of the district. The assessment roll is for the period January 1, 2025, through December 31, 2025. Pursuant to Florida Statute 197.3632(5), a public hearing is not required for multi-year assessments.
Funds collected will pay for costs incurred from January 1, 2025, through December 31, 2025.
Background Information:
Beginning January 1, 2006, the District was created to provide uniform residential solid waste collection and disposal services within the Lealman community. The first assessment was set at $168.00 per residential unit per year.
In 2016 the assessment was increased from $68.00 per residential unit per year to $92.00 to capture costs of the newly awarded collection services contract.
The 2023 assessment was increased from $92.00 per residential unit per year to $216.00 and a $300,000.00 short-term loan from Solid Waste Department Enterprise Fund was transacted to stabilize the district. Both the assessment increase and loan were necessary to fund increased contract costs due to new customers, and annual adjustments for fuel and consumer prices index (CPI).
The 2024 assessment was increased from $216.00 per residential unit per year to $240.00 per residential unit per year to maintain a fund balance necessary to cover administrative and contract costs currently at $225.12 per unit per year due to annual adjustments in fuel and CPI increases, and loan debt service repayment.
This assessment is increased from $240.00 per residential unit per year to $288.00 per residential unit per year to maintain a fund balance necessary to cover administrative and contract costs currently at $237.72 per unit per year due to annual adjustments in fuel and CPI increases, and loan debt service repayment. Additionally, the assessment increase reflects what is needed to build fund reserves ahead of the upcoming collection and disposal contract expiration. Based on financial rate study completed in January 2025, the rate is expected to increase $54 - $102 per unit per year under a new contract.
Fiscal Impact:
The assessment will provide revenue necessary to pay for collection and disposal services within the district, as well as administrative costs associated therein. There is no impact on the General Fund.
Non-Ad Valorem revenue is budgeted in the FY25 Adopted Budget, receipted to the Lealman Solid Waste Collection and Disposal Fund, in the amount of $1,846,800.00. Non-Ad Valorem revenue is included in the FY26 Proposed Budget in the amount of $2,136,880.00.
The FY26 annual revenue is expected to increase 15.7% from FY25 annual revenue.
Staff Member Responsible:
Paul Sacco, Director, Solid Waste
Partners:
Lealman Community Association
Attachments:
Certificate to Non-Ad Valorem Assessment Roll (DR-408A)
2025 Non-Ad Valorem Assessment Roll for the Lealman District