BUDGET REVIEW
TR14423 - A Resolution of the City of Tamarac, Florida, relating to the provision of Residential Solid Waste Collection Services in the City of Tamarac, Florida; approving the assessment rate for Residential Solid Waste Collection Services for the Fiscal Year beginning on October 1, 2026; imposing a Residential Solid Waste Collection Assessment against assessed property located within the City of Tamarac for the Fiscal Year beginning on October 1, 2026; providing for severability; providing for conflicts; and providing an effective date.
The Director of Financial Services recommends that TR #14423 Residential Solid Waste Collection Annual Rate Assessment be placed on the agenda for adoption by the City Commission at the Public Hearing on September 14, 2026.
On December 14, 2011, the City Commission approved Resolution 2011-140 approving the use of the uniform method for the levy and collection of non-ad valorem special assessments for Residential Solid Waste Collection Services for the fiscal year beginning October 1, 2012. On April 25, 2012, the City Commission adopted Ordinance No. 2012-09 providing for the home rule authority of the City to impose Residential Solid Waste Collection Services Special Assessments against Residential property within the City. On July 8, 2026, the City Commission approved Resolution No. R-2026-051, establishing the preliminary Solid Waste Collection Services Assessment Rate for FY 2027. TR #14423 constitutes the Annual Assessment Resolution required by Ordinance No. 2012-09.
This assessment is an equitable and efficient method of allocating and collecting the Residential Solid Waste Collection Services Assessed Cost among parcels of assessed property. This resolution represents the annual assessment resolution adopted annually as defined in the Ordinance. Residential Property means those tax parcels with a code description designated as “residential” within the improvement codes that receive residential solid waste collection services by the City through its franchise agreement; provided that multi-family residential properties that receive commercial solid waste collection services (volume-based) are not included in the definition of “Residential Property” for purposes of the Residential Solid Waste Collection Special Assessment.
In order to impose this Residential Solid Waste Collection Services special assessment, the ordinance requires the City Commission to adopt an annual rate resolution each fiscal year which occurs during its budget adoption process.
The proposed Residential Solid Waste Collection Services special assessment for Fiscal Year 2027 is $278.75 per unit, which is the same rate as Fiscal Year 2026.
On April 25, 2012, the City Commission adopted Ordinance No. 2012-09 providing for the home rule authority of the City to impose Residential Solid Waste Collection Services Special Assessments against Residential property within the City. This ordinance requires that the Annual Solid Waste Collection Assessment be adopted annually.