BUDGET REVIEW

TR14421 - A Resolution of the City Commission of the City of Tamarac, Florida, relating to the provision of Fire Rescue Services, Facilities and Programs in the City of Tamarac, Florida; reimposing Fire Rescue Assessments against assessed property located within the City of Tamarac for the Fiscal Year beginning October 1, 2026; approving the rate of assessment; approving the assessment roll; providing for conflicts; providing for severability; providing an effective date.

The Director of Financial Services recommends that TR #14421 Fire Rescue Assessment Annual Rate Resolution be placed on the agenda for adoption by the City Commission at the Public Hearing on September 14, 2026.

The City contracts with Accenture for professional service assistance relating to the imposition of fire rescue assessments. The legal requirements for re-imposition of Fire Rescue Assessments for FY 2027 include preparation of the assessment roll, newspaper publication of a notice of the City’s intent to levy such assessments, and first-class mail notifications as required. 

On July 8, 2026, Preliminary Fire Assessment Rate Resolution R-2026-049 was approved by the City Commission. This resolution authorized the publication of the preliminary fire assessment rates to be included on the TRIM notices mailed by the Broward County Property Appraiser. The proposed residential rate for FY 2027 is $509 per dwelling unit. The non-residential rates will continue to be determined by the classification type and the square footage of the specific property. Fire Rescue Assessment revenues are restricted to eligible fire protection and first-response services in accordance with the assessment methodology; Emergency Medical Services costs and calls are excluded from costs funded by the assessment.  Utilizing this specific revenue source for its only allowable purpose enables the City to use General Fund revenues that would otherwise be needed for support of the Fire Rescue Department’s budget for other general city operations. 

Notice of a public hearing to be held on September 14, 2026, at 5:05 p.m., in the City Commission Chambers was published in the Sun Sentinel on August 16, 2026.  Temporary Resolution #14421 will be presented to the Commission at the public hearing to establish and impose the rate of assessment against property located within the City, and to approve the assessment roll. The Non-Ad Valorem Assessment roll will then be certified and sent to the Tax Collector after approval of the Final Assessment Resolution but no later than September 15, 2026. The fire assessment will appear, as it has in previous years, on the property owner’s tax bill which the County mails out in November.

The City of Tamarac implemented a fire rescue special assessment program to provide a portion of the funding for the City’s fire rescue services and facilities in FY 1997 with the adoption of Ordinance No. O-96-8. In order to re-impose the Fire Rescue Assessments for the Fiscal Year beginning October 1, 2026, the ordinance requires the City Commission to adopt an Annual Rate Resolution, during its budget adoption process for each Fiscal Year, which establishes the rate of assessment and approves the assessment roll for the upcoming Fiscal Year.