BUDGET REVIEW

TR14422 - A Resolution of the City Commission of the City of Tamarac, Florida, relating to the levy and collection of the City’s Stormwater Management Utility Fee within the municipal boundaries of the City of Tamarac for the Fiscal Year beginning October 1, 2026; approving, confirming, and adopting the Stormwater Management Utility Fee and Stormwater Management Utility Fee Roll; providing for other matters relating to the levy and collection of the Stormwater Management Utility Fee on the annual property tax bills; providing for conflict; providing for severability; and providing for an effective date.

The Director of Financial Services recommends that TR #14422 Stormwater Management Utility Fee Annual Rate Assessment be placed on the agenda for adoption by the City Commission at the Public Hearing on September 14, 2026 for the Fiscal Year beginning October 1, 2026. 

On April 24, 2013, the City Commission adopted Ordinance No. 2013-05 providing for the home rule authority of the City to impose Stormwater Management Utility Fee Special Assessments against the assessed property within the City.  Fiscal Year 2014 was the first year the assessments appeared on the tax bills.

On July 8, 2026, the City Commission adopted Resolution 2026-050 establishing the preliminary Stormwater Management Utility Fee Assessment for the Fiscal Year beginning October 1, 2026, directed the preparation of the preliminary Stormwater Management Utility Fee Roll, and directed notice for the public hearing as provided in the Ordinance.

This assessment is an equitable and efficient method of allocating and collecting the Stormwater Management Utility Fee Assessed Cost among parcels of assessed property.  To impose this Stormwater Management Utility Fee special assessment, the ordinance requires the City Commission to adopt an annual rate resolution each fiscal year during its budget adoption process. The Resolution establishes the rate of assessment and approves the assessment roll for the upcoming fiscal year. 

The proposed Fiscal Year 2027 Stormwater Management Utility Fee special assessment for all properties within the boundaries of the City of Tamarac is $178.07 per Equivalent Residential Unit (ERU) which is $7.18 higher than the rate of $170.89 for Fiscal Year 2026. The increase of $7.18 is 4.2% more than the prior year which is consistent with Section 22-254, Code of Ordinances.  Section 22-254 states that adjustment will be made each year equal to the greater of 3% or the U.S. Consumer Price Index (CPI) as determined in June of the calendar year of adjustment. The May 2026 CPI, which is not published until the month of June was 4.2%.

On April 24, 2013, the City Commission adopted Ordinance No. 2013-05 providing for the home rule authority of the City to impose Stormwater Management Utility Fee Special Assessments against the assessed property within the City of Tamarac.  Ordinance No. 2013-05 requires that a rate assessment resolution be adopted annually.