Agenda 07-14-26 Jt City & CRA MeetingThe City of
Boynton Beach
City Commission Agenda
Tuesday, July 14, 2026, 5:30 PM
City Hall Commission Chambers
100 E. Ocean Avenue
Boynton Beach City Commission
Rebecca Shelton, Mayor (At Large)
Thomas Turkin, Vice Mayor (District III)
Angela Cruz, Commissioner (District I)
Mack McCray, Commissioner (District II)
Aimee Kelley, Commissioner (District IV)
Daniel Dugger, City Manager
Shawna Lamb, City Attorney
Tammy Stanzione, Interim City Clerk
*Mission*
To create a sustainable community by providing exceptional
municipal services, in a financially responsible manner.
www.boynton-beach.org
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1.Openings
A.Call to Order - Mayor Rebecca Shelton
2.Other
A.Proposed Resolution No. R26-123- A Resolution of the City Commission of the City
of Boynton Beach, Florida, amending and restating Resolution No. R26-110, relating
to the provision of Fire Rescue Services, Facilities, and Programs in the City of
Boynton Beach, Florida; revising the estimated Fire Rescue assessed cost and
estimated Fire Rescue assessment rates for Fiscal Year 2026-27; describing the
method of assessing Fire Rescue assessed costs against assessed property located
within the City of Boynton Beach; directing the preparation of an assessment roll;
authorizing a public hearing and directing the provision of notice thereof; providing
for conflicts, supersession, severability, and an effective date.
3.Adjournment
your turn to speak or have your question addressed. Please note that time limits will be
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Roll Call.
Invocation by Commissioner Mack McCray.
Pledge of Allegiance to the Flag led by Commissioner Aimee Kelley.
Agenda Approval:
1. Additions, Deletions, Corrections
2. Adoption
Staff recommends approval of Proposed Resolution No. R26-123.
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City Clerk.
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City of Boynton Beach
Agenda Item Request Form
2.A
Other
07/14/2026
Meeting Date: 07/14/2026
Proposed Resolution No. R26-123- A Resolution of the City Commission of the City of
Boynton Beach, Florida, amending and restating Resolution No. R26-110, relating to the
provision of Fire Rescue Services, Facilities, and Programs in the City of Boynton
Beach, Florida; revising the estimated Fire Rescue assessed cost and estimated Fire
Rescue assessment rates for Fiscal Year 2026-27; describing the method of assessing
Fire Rescue assessed costs against assessed property located within the City of
Boynton Beach; directing the preparation of an assessment roll; authorizing a public
hearing and directing the provision of notice thereof; providing for conflicts,
supersession, severability, and an effective date.
Requested Action: Staff recommends approval of Proposed Resolution No. R26-123.
Explanation of Request:
On June 30, 2026, the City Commission adopted Resolution No. R26-110, the Preliminary
Rate Resolution for FY 2026-27 Fire Rescue Assessments, establishing an estimated Fire
Rescue Assessed Cost of $10,215,958. Staff now recommends revising the estimated Fire
Rescue Assessed Cost and assessment rates to increase the proposed rates for FY 2026-27.
This Resolution amends and restates Resolution No. R26-110 in its entirety and, upon
adoption, supersedes it for all purposes. Pursuant to Ordinance No. 08-017, Resolution R08-
076, sections 166.021 and 166.041, Florida Statutes, and other applicable provisions of law,
the City must adopt a preliminary rate for the Fire Assessment on an annual basis through
approval of the governing board. The Resolution sets the Public Hearing for September 8,
2026, at 6:00 pm.
The estimated Fire Rescue Assessments to be assessed and apportioned among benefited
parcels pursuant to the Cost Apportionment and Parcel Apportionment to generate the
estimated Fire Rescue Assessed Cost for the Fiscal Year commencing October 1, 2026, are
hereby established as follows for the purpose of this Preliminary Assessment Resolution. The
proposed rates reflect an increase across all property use categories, with the residential rate
increasing $25 per dwelling unit from the previous year.
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Property Use Category Rate Per Dwelling Unit
Residential $170.00
Non-Residential Property Use Categories Rate Per Square Foot
Commercial $0.38
Industrial/Warehouse $0.09
Institutional $0.42
Nursing Home $0.42
The estimated Fire Rescue Assessed Cost to be assessed for the Fiscal Year commencing
October 1, 2026, is $13,386,802 before discounts.
No Fire Rescue Assessment shall be imposed upon a parcel of Government Property (except
as provided in Section 5(Q) of the Preliminary Assessment Resolution) or upon the portion of a
Building located on a parcel of Institutional Property whose Building use is wholly exempt from
ad valorem taxation under Florida law.
How will this affect city programs or services? The proposed assessment will allow for
continuation of operations and services and maintenance of current fire station facilities.
Budgeted Item: Yes
Fiscal Impact: The estimated Fire Rescue Assessed Cost to be assessed for the Fiscal Year
commencing October 1, 2026, is $13,386,802 reduced to a net approximate assessment of
$11,838,437 after excluding tax exempt properties. Exhibit A presents additional rate
scenarios for informational purposes.
Attachments:
R26-123 Amended_and_Restated_Preliminary_Fire_Assessment_Resolution_2026-27
(1).docx
Exhibit A - Fire Assessment - Rate Scenarios .pdf
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RESOLUTION NO. R26-123
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A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF 1
BOYNTON BEACH, FLORIDA, AMENDING AND RESTATING 2
RESOLUTION NO. R26-110, RELATING TO THE PROVISION OF 3
FIRE RESCUE SERVICES, FACILITIES, AND PROGRAMS IN THE CITY 4
OF BOYNTON BEACH, FLORIDA; REVISING THE ESTIMATED FIRE 5
RESCUE ASSESSED COST AND ESTIMATED FIRE RESCUE 6
ASSESSMENT RATES FOR FISCAL YEAR 2026-27; DESCRIBING THE 7
METHOD OF ASSESSING FIRE RESCUE ASSESSED COSTS AGAINST 8
ASSESSED PROPERTY LOCATED WITHIN THE CITY OF BOYNTON 9
BEACH; DIRECTING THE PREPARATION OF AN ASSESSMENT 10
ROLL; AUTHORIZING A PUBLIC HEARING AND DIRECTING THE 11
PROVISION OF NOTICE THEREOF; PROVIDING FOR CONFLICTS, 12
SUPERSESSION, SEVERABILITY, AND AN EFFECTIVE DATE. 13
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WHEREAS, on June 30, 2026, the City Commission of the City of Boynton 15
Beach adopted Resolution No. R26-110, constituting the Preliminary Rate Resolution 16
for Fiscal Year 2026-27 Fire Rescue Assessments, establishing an estimated Fire 17
Rescue Assessed Cost of $10,215,958 and estimated Fire Rescue Assessment rates 18
as set forth therein; and 19
WHEREAS, the City Commission now desires to revise the estimated Fire 20
Rescue Assessed Cost and the estimated Fire Rescue Assessment rates for Fiscal Year 21
2026-27 to increase the estimated Fire Rescue Assessed Cost to $13,386,802 and 22
estimated Fire Rescue Assessment rates as set forth herein; and 23
WHEREAS, this Resolution amends and restates Resolution No. R26-110 in 24
its entirety, and upon adoption, shall supersede Resolution No. R26-110 for all 25
purposes; and 26
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RESOLUTION NO. R26-123
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WHEREAS, the City Commission of the City of Boynton Beach, Florida, 27
intends to continue to provide fire services, facilities, and programs within the City 28
and to fund such services through a fire services assessment, as further describ ed 29
herein. 30
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE 31
CITY OF BOYNTON BEACH, FLORIDA: 32
SECTION 1. AUTHORITY. 33
This Resolution is adopted pursuant to the provisions of Ordinance No. 08 -34
017, Resolution R08-076, Sections 166.021 and 166.041, Florida Statutes, and other 35
applicable laws. 36
SECTION 2. PURPOSE AND DEFINITIONS. 37
This Resolution amends, restates, and supersedes Resolution No. R26-110 in 38
its entirety, and constitutes the Preliminary Rate Resolution as defined in Ordinance 39
08-017 (the “Ordinance”). All capitalized words and terms not otherwise defined 40
herein shall have the meanings set forth in the Ordinance and Resolution R08 -076 41
(“Initial Assessment Resolution”). Unless the context indicates otherwise, words 42
imparting the singular number include the plural number, and vice versa. As used in 43
this resolution, the following terms shall have the following meanings unless the 44
context hereof otherwise requires: 45
“Building Area” means the adjusted area of a Building expressed in square 46
feet and reflected on the Tax Roll or, in the event such information is not reflected 47
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RESOLUTION NO. R26-123
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or determined not to be accurately reflected on the Tax Roll, that area determined 48
by the City. 49
“Code Descriptions” means the descriptions listed in the Fixed Property Use 50
Codes and the Improvement Codes. 51
“Commercial Property” means those Tax Parcels with a Code Description 52
designated as “Commercial” in the Improvement Codes specified in Appendix C. 53
“Cost Apportionment” means the apportionment of the Fire Rescue 54
Assessed Cost among all Property Use Categories according to the Demand 55
Percentages established pursuant to the apportionment methodology described in 56
Section 6 of this Preliminary Rate Resolution. 57
“Demand Percentage” means the percentage of demand for fire rescue 58
services, facilities, or programs attributable to each Property Use Category 59
determined by analyzing the historical demand for fire rescue services as refle cted 60
in the Fire Rescue Incident Reports in the State Database under the methodology 61
described in Section 6 of this Preliminary Rate Resolution. 62
“DOR Code” means a property use code established in Rule 12D-8.008, 63
Florida Administrative Code, assigned by t he Property Appraiser to Tax Parcels 64
within the City, attached hereto as Appendix D. 65
“Dwelling Unit” means (1) a Building, or a portion thereof, available to be 66
used for residential purposes, consisting of one or more rooms arranged, designed, 67
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RESOLUTION NO. R26-123
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used, or intended to be used as living quarters for one family only, or (2) the use of 68
land in which lots or spaces are offered for rent or lease for the placement of mobile 69
homes or the like for residential purposes. 70
“Emergency Medical Services” means those services recorded in Incident 71
Reports that assign a “type of situation found code” of 300, 300N, 311, 32, 321, 322, 72
323, 324, 381, 554, and 661. The “type of situation found codes” are attached hereto 73
as Appendix A. 74
“Emergency Medical Services Cost” means the amount, other than first 75
response medical rescue services, to be associated with Emergency Medical Services. 76
“Estimated Fire Rescue Assessment Rate Schedule” means that rate 77
schedule attached hereto as Appendix E and hereby incorporated herein by 78
reference, specifying the Fire Rescue Assessed Costs determined in Section 8 of this 79
Preliminary Rate Resolution and the estimated Fire Rescue Assessments established 80
in Section 8 of this Preliminary Rate Resolution. 81
“Fire Rescue Assessed Cost” means: 82
(1) the amount determined by the City Commission to be assessed 83
in any Fiscal Year to fund all or any portion of the cost of the provision of fire rescue 84
services, facilities, or programs, which provide a special benefit to Assessed Property, 85
and shall include, but not be limited to, the following components: (A) the cost of 86
physical construction, reconstruction or completion of any required facility or 87
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RESOLUTION NO. R26-123
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improvement; (B) the costs incurred in any required acquisition or purchase; (C) the 88
cost of all labor, materials, machinery, and equipment; (D) the cost of fuel, parts, 89
supplies, maintenance, repairs, and utilities; (E) the cost of computer services, data 90
processing, and communications; (F) the cost of all lands and interest therein, leases, 91
property rights, easements, and franchises of any nature whatsoever; (G) the cost of 92
any indemnity or surety bonds and premiums for insurance; (H) the cost of salaries, 93
volunteer pay, workers’ compensation insurance, or other employment benefits; (l) 94
the cost of uniforms, training, travel, and per diem; (J) the cost of construction plans 95
and specifications, surveys and estimates of costs; (K) the cost of engineering, 96
financial, legal, and other professional services; (L) the costs of compliance with any 97
contracts or agreements entered into by the City to provide fire rescue services; (M) 98
all costs associated with the structure, implementation, collection, and enforcement 99
of the Fire Rescue Assessments, including any service charges of the Tax Collector, 100
or Property Appraiser and amounts necessary to off-set discounts received for early 101
payment of Fire Rescue Assessments pursuant to the Uniform Assessment Collection 102
Act or for early payment of Fire Rescue Assessments collected pursuant to Section 103
3.02 of the Ordinance; (N) all other costs and expenses necessary or incidental to 104
the acquisition, provision, or construction of fire rescue services, facilities, or 105
programs, and such other expenses as may be necessary or incidental to any related 106
financing authorized by the City Commission by subsequent resolution; (O) a 107
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RESOLUTION NO. R26-123
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reasonable amount for contingency and anticipated delinquencies and uncollectible 108
Fire Rescue Assessments; and (P) reimbursement to the City or any other Person for 109
any moneys advanced for any costs incurred by the Cit y or such Person in 110
connection with any of the foregoing components of Fire Rescue Assessed Cost. 111
(2) In the event the City also imposes an impact fee upon new 112
growth or development for fire rescue-related capital improvements, the Fire Rescue 113
Assessed Cost shall not include costs attributable to capital improvements 114
necessitated by new growth or development that will be paid by such impact fees. 115
(3) In no event shall the Fire Rescue Assessed Cost include any 116
amount attributable to the Emergency Medical Services Cost. 117
“Fire Rescue Incident Reports” means those Incident Reports that do not 118
record Emergency Medical Services. 119
“Fixed Property Use Codes” means the property use codes used by FFIRS 120
as specified in Appendix B attached hereto and incorporated herein by reference. 121
“FFIRS” means the Florida Fire Incident Reporting System maintained by the 122
Florida State Fire Marshal. 123
“Improvement Codes” mean the building use codes assigned by the 124
Property Appraiser to Tax Parcels within the City as specified in Appendix C, attached 125
hereto and incorporated herein by reference. 126
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RESOLUTION NO. R26-123
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“Incident Report” means an individual report filed with the Florida State 127
Fire Marshal under FFIRS. 128
“Industrial/Warehouse Property” means those Tax Parcels with a Code 129
Description designated as “Industrial/Warehouse” in the Improvement Codes 130
specified in Appendix C. 131
“Institutional Property” means those Tax Parcels with a Code Description 132
designated as “Institutional” in the Improvement Codes specified in Appendix C. 133
“Mixed Use Property” means a Tax Parcel that contains Buildings whose 134
use descriptions are capable of assignment under a Code Description in the 135
Improvement Codes in more than one Property Use Category. 136
“Non-Residential Property” means, collectively, Commercial Property, 137
Industrial/Warehouse Property, Institutional Property, and Nursing Home Property. 138
“Nursing Home Property” means those Tax Parcels with a Code 139
Description designated as “Nursing Home” in the Improvement Codes specified in 140
Appendix C. 141
“Parcel Apportionment” means the further apportionment of the Fire 142
Rescue Assessed Cost allocated to each Property Use Category by the Cost 143
Apportionment among the Tax Parcels under the methodology established in 144
Section 7 of this Preliminary Rate Resolution. 145
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RESOLUTION NO. R26-123
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“Property Use Categories” means, collectively, all categories of Residential 146
Property and all categories of Non-Residential Property. 147
“Residential Property” means those Tax Parcels with a Code Description 148
designated as “Residential” in the Improvement Codes specified in Appendix C. 149
“State Database” means the incident data specific to the City derived from 150
the FFIRS Incident Reports maintained by the Florida State Fire Marshal. 151
“Tax Parcel” means a parcel of property located within the City to which the 152
Property Appraiser has assigned a distinct ad valorem property tax identification 153
number. 154
SECTION 3. PROVISION AND FUNDING OF FIRE RESCUE SERVICES. 155
(A) Upon the imposition of a Fire Rescue Assessment for fire rescue 156
services, facilities, or programs against Assessed Property located within the City, 157
the City shall provide fire rescue services to such Assessed Property. A portion of the 158
cost to provide such fire rescue services, facilities, or programs shall be funded from 159
proceeds of the Fire Rescue Assessments. The remaining cost required to provide 160
fire rescue services, facilities, and programs shall be funded by legally available City 161
revenues other than Fire Rescue Assessment proceeds. No Emergency Medical 162
Services shall be funded from the Fire Rescue Assessment revenues. 163
(B) It is hereby ascertained, determined, and declared that each parcel of 164
Assessed Property located within the City will benefit from the City’s provision of fire 165
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RESOLUTION NO. R26-123
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rescue services, facilities, and programs in an amount not less than the Fire Rescue 166
Assessment imposed against such parcel, computed in the manner set forth in this 167
Preliminary Rate Resolution. 168
SECTION 4. IMPOSITION AND COMPUTATION OF FIRE RESCUE ASSESSMENTS. 169
170
Fire Rescue Assessments shall be imposed against all Tax Parcels within the 171
Property Use Categories. Fire Rescue Assessments shall be computed in the manner 172
set forth in this Preliminary Rate Resolution. 173
SECTION 5. LEGISLATIVE DETERMINATIONS OF SPECIAL BENEFIT AND FAIR 174
APPORTIONMENT. 175
176
It is hereby ascertained and declared that the Fire Rescue Assessed Costs 177
provide a special benefit to the Assessed Property based upon the following 178
legislative determinations and based upon that certain report entitled “City of 179
Boynton Beach Fire Assessment Memorandum,” May 2008, prepared by 180
Government Services Group, Inc., which is hereby incorporated herein by reference. 181
Each year since then, the City has engaged Government Services Group (now known 182
as Accenture Infrastructure and Capital Projects, LLC) to provide assistance to the 183
City in implementing the annual Fire Rescue Assessments, including a review of rates 184
and budgets, to maintain consistency with the methodology used by the City and 185
confirmed in Desiderio Corp. v. City of Boynton Beach, 39 So.3d 487 (Fla. 4th DCA 186
2010). There has been no change in law since the Desiderio decision affecting the 187
City’s methodology. 188
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GENERAL 189
(A) Upon the adoption of this Preliminary Rate Resolution determining the 190
Fire Rescue Assessed Costs and identifying the Assessed Property to be included in 191
the Assessment Roll, the legislative determinations of special benefit ascertained 192
and declared in Section 1.04 of the Ordinance are hereby ratified and confirmed. 193
(B) It is fair and reasonable to use the Improvement Codes and the DOR 194
Codes of the Cost Apportionment and the Parcel Apportionment because: (1) the 195
Tax Roll database employing the use of such property use codes is the most 196
comprehensive, accurate, and reliable information readily available to determine the 197
property use and Building Area for improved property within the City, and (2) the 198
Tax Roll database within such property use codes is maintained by the Property 199
Appraiser and is thus consistent with parcel designations on the Tax Roll which 200
compatibility permits the development of an Assessment Roll in conformity with the 201
requirements of the Uniform Method of Collection. 202
(C) The data available in the Improvement Codes is more useful and 203
accurate for determining Building Area than relying exclusively upon the data 204
maintained in the DOR Code alone because (1) the data maintained in the 205
Improvement Codes reveals the existence of a Building with a different use than the 206
use described on the DOR Code, (2) the Improvement Codes represent records 207
maintained by the Property Appraiser with the most information relative to Building 208
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RESOLUTION NO. R26-123
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Area regardless of property use and (3) the City conducted fieldwork to ascertain 209
Building use when sufficient information was not available. 210
COST APPORTIONMENT 211
(D) It is fair, reasonable, and consistent with the decision from the Florida 212
Supreme Court in the case of City of North Lauderdale v. SMM Properties, Inc., 825 213
So. 2d 343 (Fla. 2002), to exclude from the Fire Rescue Assessed Cost amounts 214
determined to constitute the Emergency Medical Services Cost. 215
(E) Apportioning the Fire Rescue Assessed Cost among classifications of 216
improved property based upon historical demand for fire rescue services, but not 217
Emergency Medical Services, is fair, reasonable, and proportional to the special 218
benefit received. 219
(F) The Fire Rescue Incident Reports are the most reliable data available 220
to determine the potential demand for fire rescue services from property use and to 221
determine the benefit to property use resulting from the av ailability of fire rescue 222
services to protect and serve Buildings located within the Assessed Property and 223
their intended occupants. There exist sufficient Fire Rescue Incident Reports that 224
document the historical demand for fire rescue services from Assessed Property 225
within the Property Use Categories. The Demand Percentage determined for each 226
Property Use Category by examining such Fire Rescue Incident Reports is consistent 227
with the experience of the City. Therefore, the use of Demand Percentages 228
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RESOLUTION NO. R26-123
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determined by examining Fire Rescue Incident Reports is a fair and reasonable 229
method to apportion the Fire Rescue Assessed Costs among Property Use 230
Categories. 231
(G) The historical demand for fire rescue service availability for multi-232
family and single-family Residential Property is substantially similar, and any 233
difference in the percentage of documented fire rescue calls to such specific 234
property uses is statistically insignificant. 235
(H) As a result of the urbanized character of the City, the suppression of 236
fire on vacant property primarily benefits the Buildings within the adjacent improved 237
property by containing the spread of fire rather than preserving the vacant property. 238
Therefore, it is fair and reasonable not to apportion any of the Fire Rescue Assessed 239
Costs to vacant property, and the Fire Rescue Incident Reports documenting 240
historical fire services provided to vacant property were thus omitted from the 241
Demand Percentage calculation. 242
(I) The level of services required to meet anticipated demand for the 243
rescue services and the corresponding annual fire rescue budget required to fund 244
fire rescue services provided to non-specific property uses would be required, 245
notwithstanding the occurrence of any incidents from such non-specific property 246
uses. Therefore, it is fair and reasonable to omit from the Demand Percentage 247
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RESOLUTION NO. R26-123
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calculation the Fire Rescue Incident Reports documenting fire rescue services 248
provided to non-specific property uses. 249
RESIDENTIAL PARCEL APPORTIONMENT 250
(J) Neither the size nor the value of Residential Property determines the 251
scope of the required fire rescue response. The potential demand for fire rescue 252
services is driven by the existence of a Dwelling Unit and the anticipated average 253
occupant population. 254
(K) Apportioning the Fire Rescue Assessed Cost for fire rescue services 255
attributable to Residential Property on a per Dwelling Unit basis is required to avoid 256
cost inefficiency and unnecessary administration, and is a fair and reasonable 257
method of Parcel Apportionment based upon historical call data. 258
(L) The City Commission hereby finds that as a consequence of the 259
transient use and potential extraordinary vacancies within Mobile Home Park 260
Property, which vacancies result in the absence of structures on unoccupied spaces, 261
as compared to other Residential Property, and within Recreational Vehicle Park 262
Property as compared to other Commercial Property, as well as the lack of demand 263
for fire rescue services for unoccupied spaces which lack structures, it is fair and 264
reasonable to provide for an extraordinary vacancy adjustment procedure for 265
Mobile Home Park Property and Recreational Vehicle Park Property, using the 266
procedures established in Resolution R11-089. 267
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RESOLUTION NO. R26-123
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NON-RESIDENTIAL PARCEL APPORTIONMENT 268
(M) The separation of improved Non-Residential Property by actual square 269
footage is fair and reasonable for the purpose of Parcel Apportionment because the 270
demand for fire rescue service is determined and measured by the actual square 271
footage of structures and improvements within benefited parcels. 272
(N) The demand for the availability of fire rescue services diminishes at the 273
outer limit of Building size because a fire occurring in a structure greater than a 274
certain size is not capable of being suppressed under expected conditions, and given 275
the availability of fire control combat personnel, equipment, and apparatus within 276
the City. In such circumstances, the City’s fire control activities are directed to avoid 277
the spread of the fire event to adjacent Buildings. Therefore, it is fair and reasonable 278
to place a cap on the Building Area classification of benefited parcels within Non -279
Residential Property based on the fire control personnel, equipment, and apparatus 280
available within the City. 281
(O) Institutional Property whose use is exempt from the valorem taxatio n 282
under Florida law provides facilities and uses to the ownership, occupants, 283
membership, as well as the public in general that otherwise might be requested or 284
required to be provided by the City, and such property uses serve a legitimate public 285
purpose and provide a public benefit. Therefore, it is fair and reasonable not to 286
impose Fire Rescue Assessments upon such parcels of Institutional Property whose 287
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RESOLUTION NO. R26-123
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building use is wholly exempt from ad valorem taxation under Florida law. 288
Accordingly, pursuant to Section 2.14 of the Ordinance, no Fire Rescue Assessment 289
shall be imposed upon a parcel of Institutional Property whose use is wholly exempt 290
from the ad valorem taxation under Florida law. 291
(P) Except as provided in subsection (Q) below, Government Property 292
provides facilities and uses to the community, local constituents, and the public in 293
general that serve a legitimate public purpose and provide a public benefit. 294
Therefore, it is fair and reasonable not to impose Fire Rescue Assessments upon 295
such parcels of Government Property pursuant to Section 2.14 of the Ordinance. 296
(Q) Government Property that is owned by federal government mortgage 297
entities, such as Fannie Mae, Freddie Mae, VA, and HUD, due to foreclosures, is 298
neither serving a governmental purpose nor providing a public benefit but is instead 299
being held by these federal government mortgage entities in a proprietary capacity. 300
Accordingly, these properties shall not be exempted from the Fire Rescue 301
Assessment. 302
(R) Nursing Home Property provides facilities for the care of elderly and 303
disabled residents of the City. Such facilities provide a benefit to the public by 304
offering care and assistance to vulnerable members of the community. Therefore, it 305
is fair and reasonable to impose a Fire Rescue Assessment against Nursing Home 306
Property based on the Fire Rescue Assessment rate established for Institutional 307
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RESOLUTION NO. R26-123
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Property, notwithstanding the Demand Percentage determined for Nursing Home 308
Property to avoid increasing the cost of care for the elderly and disabled. 309
SECTION 6. COST APPORTIONMENT METHODOLOGY. 310
(A) Utilizing data from the Fire Rescue Incident Reports related to the type 311
of calls and physical location of each call, the City assigned fire rescue incidents 312
within the City to Property Use Categories. 313
(B) Based upon the assignment of Fire Rescue Incident Reports to 314
Property Use Categories, the number of Fire Rescue Incident Reports filed within a 315
sampling period was determined for each Property Use Category. A Demand 316
Percentage was then determined for each Property Use Category by calculating the 317
percentage of Fire Rescue Incident Reports allocated to each Property Use Category 318
relative to the total number of Fire Rescue Incident Reports documented for all 319
Property Use Categories within the sampling period. 320
(C) Appendix C contains a designation of Code Descriptions by Property 321
Use Category with the Improvement Codes. Such correlation between Code 322
Descriptions by Property Use Category on the Fire Rescue Incident Reports and the 323
Improvement Codes is necessary to allocate the historical demand for fire rescue 324
services, as reflected by the Fire Rescue Incident Reports for Tax Parcels, to the Tax 325
Roll within the Property Use Categories. 326
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RESOLUTION NO. R26-123
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(D) The Demand Percentage for each Property Use Category was then 327
applied to the Fire Rescue Assessed Costs, and the resulting product was the cost 328
allocation of that portion of the Fire Rescue Assessed Costs allocated to each 329
Property Use Category. 330
SECTION 7. PARCEL APPORTIONMENT METHODOLOGY. 331
(A) The apportionment among Tax Parcels of that portion of the Fire 332
Rescue Assessed Costs allocated to each Property Use Category under the Cost 333
Apportionment shall be consistent with the Parcel Apportionment methodology 334
described and determined in Appendix F, which Parcel Apportionment methodology 335
is hereby approved, adopted, and incorporated into this Preliminary Rate Resolution 336
by reference. 337
(B) It is acknowledged that the Parcel Apportionment methodology 338
described and determined in Appendix F is to be applied in calculating the estimated 339
Fire Rescue Assessment rates established in Section 8 of this Preliminary Rate 340
Resolution. 341
SECTION 8. DETERMINATION OF FIRE RESCUE ASSESSED COSTS; 342
ESTABLISHMENT OF PRELIMINARY FIRE RESCUE ASSESSMENTS. 343
344
(A) The Fire Rescue Assessed Costs to be assessed an d apportioned 345
among benefited parcels pursuant to the Cost Apportionment and the Parcel 346
Apportionment for the Fiscal Year commencing October 1, 2026, is the amount 347
determined in the Estimated Fire Rescue Assessment Rate Schedule, which is 348
22
RESOLUTION NO. R26-123
18
attached hereto as Appendix E and incorporated herein by reference. Approving the 349
Estimated Fire Rescue Assessment Rate Schedule by adopting this Preliminary Rate 350
Resolution determines the amount of the Fire Rescue Assessed Cost. The remainder 351
of the Fiscal Year budget for fire rescue services, facilities, and programs shall be 352
funded from legally available City revenue other than the proceeds of the Fire 353
Rescue Assessment. 354
(B) The estimated Fire Rescue Assessments specified in the Estimated Fire 355
Rescue Assessment Rate Schedule are hereby established to fund the specified Fire 356
Rescue Assessed Costs determined to be assessed in the Fiscal Year commencing 357
October 1, 2026. No portion of such Fire Rescue Assessed Cost is attributable to 358
impact fee revenue that funds capital improvements necessitated by new growth or 359
development. Further, no portion of such Fire Rescue Assessed Costs is attributable 360
to the Emergency Medical Services Cost. 361
(C) The estimated Fire Rescue Assessments established in this Preliminary 362
Rate Resolution shall be the estimated assessment rates applied by the City Manager 363
in the preparation of the preliminary Assessment Roll for the Fiscal Year 364
commencing October 1, 2026, as provided in Section 9 of this Preliminary Rate 365
Resolution. 366
23
RESOLUTION NO. R26-123
19
SECTION 9. ASSESSMENT ROLL. 367
(A) The City Manager is hereby directed to prepare, or cause to be 368
prepared, a preliminary Assessment Roll for the Fiscal Year commencing October 1, 369
2026, in the manner provided in the Ordinance. The Assessment Roll shall include 370
all Tax Parcels within the Property Use Categories. The City Manager shall apportion 371
the estimated Fire Rescue Assessed Cost to be recovered through Fire Rescue 372
Assessments in the manner set forth in this Preliminary Rate Resolution. 373
(B) A copy of this Preliminary Rate Resolution, documentation related to 374
the estimated amount of the Fire Rescue Assessed Cost to be recovered through the 375
imposition of Fire Rescue Assessments, and the preliminary Assessment Roll shall be 376
maintained on file in the office of the City Clerk and open to public inspection. The 377
foregoing shall not be construed to require that the preliminary Assessment Roll be 378
in printed form if the amount of the Fire Rescue Assessment for each parcel of 379
property can be determined by the use of a computer terminal avail able to the 380
public. 381
(C) It is hereby ascertained, determined, and declared that the method of 382
determining the Fire Rescue Assessments for fire rescue services as set forth in this 383
Preliminary Rate Resolution is a fair and reasonable method of apportioning the Fire 384
Rescue Assessed Cost among parcels of Assessed Property located within the City. 385
24
RESOLUTION NO. R26-123
20
SECTION 10. METHOD OF COLLECTION. 386
It is hereby declared that, pursuant to Section 3.01 of the Ordinance, the Fire 387
Rescue Assessments shall be collected and enforced pursuant to the Uniform 388
Assessment Collection Act for Fiscal Year 2026-2027. 389
SECTION 11. AUTHORIZATION OF PUBLIC HEARING. 390
There is hereby established a public hearing to be held at 6:00 p.m. on 391
September 8, 2026, in the City of Boynton Beach Commission Chambers, 100 East 392
Ocean Avenue, Boynton Beach, Florida, 33435, at which time the City Commission 393
will receive and consider any comments on the Fire Rescue Assessments from the 394
public and affected property owners and consider imposing Fire Rescue 395
Assessments. 396
SECTION 12. NOTICE BY PUBLICATION. 397
Pursuant to the requirements of the Ordinance, the City Manager shall 398
publish a notice of the public hearing authorized by Section 11 hereof in the manner 399
and time provided in Section 2.04 of the Ordinance. The notice shall be published 400
no later than August 18, 2026, in substantially the form attached hereto as Appendix 401
G. 402
SECTION 13. NOTICE BY MAIL. 403
The City Manager shall also provide mailed notice for the public hearing 404
authorized by Section 11 hereof as required by Section 2.05 of the Ordinance, no 405
25
RESOLUTION NO. R26-123
21
later than August 18, 2026. Any notice provided by mail in addition to the annual 406
TRIM notices shall be in substantially the form attached hereto as Appendix H. 407
SECTION 14. APPLICATION OF ASSESSMENT PROCEEDS. 408
The revenue derived from the City’s Fire Rescue Assessments will be utilized 409
for the provision of fire rescue services, facilities, and programs, as reflected by the 410
Fire Rescue Assessed Cost. In the event there is any fund balance remaining at the 411
end of the Fiscal Year, such balance shall be carried forward and used only to fund 412
fire rescue services, facilities, and programs. No Emergency Medical Services shall 413
be funded from the Fire Rescue Assessment revenues. 414
SECTION 15. SUPERSESSION. 415
Resolution No. R26-110 is hereby amended and restated in its entirety as set forth 416
herein and is superseded by this Resolution for all purposes. 417
SECTION 16. CONFLICTS. 418
All resolutions or parts of resolutions in conflict herewith, including 419
Resolution No. R26-110 to the extent inconsistent with this Resolution, are hereby 420
repealed to the extent of such conflict. 421
SECTION 17. SEVERABILITY. 422
If any clause, section, other part, or application of this resolution is held by 423
any Court of competent jurisdiction to be unconstitutional or invalid, in part or 424
application, it shall not affect the validity of the remaining portions or applications 425
of this Resolution. 426
26
RESOLUTION NO. R26-123
22
SECTION 18. EFFECTIVE DATE. 427
This Preliminary Rate Resolution shall take effect immediately upon its 428
passage and adoption. 429
430
27
RESOLUTION NO. R26-123
23
PASSED AND ADOPTED this 14th day of July 2026. 431
432
433
CITY OF BOYNTON BEACH, FLORIDA 434
435
YES NO 436
437
Mayor – Rebecca Shelton _____ _____ 438
439
Vice Mayor – Thomas Turkin _____ _____ 440
441
Commissioner – Angela Cruz _____ _____ 442
443
Commissioner – Aimee Kelley _____ _____ 444
445
Commissioner – Mack McCray _____ _____ 446
447
VOTE ______ 448
449
ATTEST: 450
451
_____________________________ ______________________________ 452
Tammy Stanzione, CMC Rebecca Shelton 453
Interim City Clerk Mayor 454
455
APPROVED AS TO FORM: 456
(Corporate Seal) 457
_______________________________ 458
Shawna G. Lamb 459
City Attorney 460
461
28
RESOLUTION NO. R26-123
APPENDIX A
FIRE RESCUE INCIDENT REPORT
TYPE OF SITUATION FOUND CODES
29
RESOLUTION NO. R26-123
A-1
Situation Found Description EMS Type Call
100 Fire, Other N
111 Building Fire N
112 Fires in structures other than in a building N
113 Cooking fire, confined to a container N
116 Fuel burner/boiler malfunction, fire confined N
118 Trash or rubbish fire, contained N
130 Mobile property (vehicle) fire, other N
131 Passenger vehicle fire N
132 Road freight or transport vehicle fire N
134 Water vehicle fire N
137 Camper or RV fire N
140 Natural vegetation fire N
141 Forest, woods or wildland fire N
142 Brush, or brush and grass mixture fire N
143 Grass fire N
150 Outside rubbish fire, other N
151 Outside rubbish, trash or waste fire N
154 Dumpster or other outside trash receptacle fire N
160 Special outside fire, other N
162 Outside equipment fire N
173 Cultivated trees or nursery stock fire N
200 Overpressure rupture, explosion, overheat, other N
220 Overpressure rupture from air or gas, other N
251 Excessive heat, scorch burns with no ignition N
300 Rescue, EMS call, other Y
300N Rescue, EMS call, other, NON-SPECIFIC FPU Y
311 Medical assist, assist EMS crew Y
32 Emergency medical call Y
321 EMS call, excluding vehicle accident with injury Y
322 Vehicle accident with injuries Y
323 Motor vehicle/pedestrian accident (MV Ped) Y
324 Motor Vehicle Accident, No Injuries Y
331 Lock-in (if lock out, use 511) N
341 Search for person on land N
351 Extrication of victim(s) from building/structure N
353 Removal of victim(s) from stalled elevator N
381 Rescue or EMS standby Y
400 Hazardous condition, other N
410 Flammable gas or liquid condition, other N
411 Gasoline or other flammable liquid spill N
412 Gas leak N
413 Oil or other combustible liquid spill N
440 Electrical wiring/equipment problem, other N
441 Heat from short circuit (wiring), defective/worn N
442 Overheated motor N
30
RESOLUTION NO. R26-123
A-2
Situation Found Description EMS Type Call
443 Light ballast breakdown N
444 Power line down N
445 Arcing, shorted electrical equipment N
460 Accident, potential accident, other N
463 Vehicle accident, general cleanup N
480 Attempted burning, illegal action, other N
500 Service call, other N
510 Person in distress, other N
511 Lock-out N
512 Ring or jewelry removal N
520 Water problem, other N
522 Water or steam leak N
531 Smoke or odor removal N
540 Animal problem, other N
542 Animal rescue N
550 Public service assistance, other N
551 Assist police or other governmental agency N
552 Police matter N
553 Public service N
554 Assist invalid Y
555 Defective elevator N
561 Unauthorized burning N
571 Cover assignment, standby, moveup N
600 Good intent call, other N
611 Dispatched & canceled en route N
621 Wrong location N
622 No incident found upon arrival N
641 Vicinity alarm (incident in other location) N
650 Steam, other gas mistaken for smoke, other N
651 Smoke scare, odor of smoke N
652 Steam, vapor, fog or dust thought to be smoke N
653 Barbecue, tar kettle N
661 EMS call, party transported by non-fire agency Y
671 Hazmat release investigation w/no hazmat N
700 False alarm or false call, other N
710 Malicious, mischievous false call, other N
711 Municipal alarm system, malicious false alarm N
712 Direct tie to FD, malicious/false alarm N
713 Telephone, malicious false alarm N
714 Central station, malicious false alarm N
715 Local alarm system, malicious false alarm N
721 Bomb scare - no bomb N
730 System malfunction N
731 Sprinkler activation due to malfunction N
733 Smoke detector activation due to malfunction N
734 Heat detector activation due to malfunction N
31
RESOLUTION NO. R26-123
A-3
Situation Found Description EMS Type Call
735 Alarm system sounded due to malfunction N
740 Unintentional transmission of alarm, other N
741 Sprinkler activation, no fire - unintentional N
742 Extinguishing system activation N
743 Smoke detector activation, no fire - unintentional N
744 Detector activation, no fire - unintentional N
745 Alarm system sounded, no fire - unintentional N
746 Carbon monoxide detector activation, no CO N
813 Wind storm, tornado/hurricane assessment N
814 Lightning strike (no fire) N
900 Special type of incident, other, Dumpster fire N
911 Citizen complaint N
32
RESOLUTION NO. R26-123
APPENDIX B
FIXED PROPERTY USE CODES
33
RESOLUTION NO. R26-123
B-1
Fixed
Property Use Description Category Assigned
000 FIXED PROP USE UNDETERMINED NON-SPECIFIC
100 UNKNOWN OTHER NON-SPECIFIC
110 FIXED USE RECREATION, OTHER COMMERCIAL
111 BOWLING ESTABLISHMENT COMMERCIAL
113 AMUSEMENT CENTER COMMERCIAL
116 SWIMMING FACILITY COMMERCIAL
120 VARIABLE USE AMUSEMENT/RECREATION COMMERCIAL
121 BALLROOM,GYMNASIUM COMMERCIAL
122 EXHIBITION HALL COMMERCIAL
123 ARENA/STADIUM COMMERCIAL
124 PLAYGROUND COMMERCIAL
129 AMUSEMENT CENTER INDOOR/OUTDOOR COMMERCIAL
130 PLACES OF WORSHIP,CHURCH,FUNERAL PARLOR INSTITUTIONAL
131 CHURCH/CHAPEL INSTITUTIONAL
134 FUNERAL PARLOR/CHAPEL INSTITUTIONAL
140 CLUBS, OTHER COMMERCIAL
141 ATHLETIC CLUB/YMCA COMMERCIAL
142 CLUB HOUSE COMMERCIAL
144 CASINO, GAMBLING CLUBS COMMERCIAL
150 PUBLIC, GOVT, OTHER INSTITUTIONAL
151 LIBRARY INSTITUTIONAL
160 EATING/DRINKING PLACES COMMERCIAL
161 RESTAURANT COMMERCIAL
162 NIGHTCLUB COMMERCIAL
170 TERMINALS OTHER COMMERCIAL
173 BUS TERMINAL COMMERCIAL
181 PERFORMANCE THEATER COMMERCIAL
183 MOVIE THEATER COMMERCIAL
200 EDUCATIONAL PROPERTY OTHER INSTITUTIONAL
210 SCHOOLS NON-ADULT OTHER INSTITUTIONAL
211 PRE-SCHOOL INSTITUTIONAL
213 ELEMENTARY SCHOOL INSTITUTIONAL
215 HIGH SCHOOL/JR HIGH/MIDDLE SCHOOL INSTITUTIONAL
241 COLLEGE/UNIVERSITY INSTITUTIONAL
254 DAY CARE-IN COMMERCIAL PROPERTY COMMERCIAL
255 DAY CARE-IN RESIDENCE-LICENSED COMMERCIAL
300 HEALTHCARE/DETENTION OTHER INSTITUTIONAL
311 CARE OF THE AGED/NURSING STAFF NURSING HOMES
321 MENTAL RETARDATION/DEVELOPMENT DISABILITY FACILITY INSTITUTIONAL
322 ALCOHOL/SUBSTANCE ABUSE RECOVERY CENTER INSTITUTIONAL
323 ASYLUM/MENTAL INSTITUTION INSTITUTIONAL
331 HOSPITAL-MEDICAL/PSYCHIATRIC INSTITUTIONAL
340 CLINICS, OTHER INSTITUTIONAL
341 CLINIC, CLINIC-TYPE INFIRMARY INSTITUTIONAL
342 DOCTOR/DENTIST/SURGEONS OFFICE COMMERCIAL
34
RESOLUTION NO. R26-123
B-2
Fixed
Property Use Description Category Assigned
343 HEMODIALYSIS UNIT INSTITUTIONAL
361 JAIL/PRISON - NOT JUVENILE INSTITUTIONAL
365 POLICE STATION INSTITUTIONAL
400 RESIDENTIAL OTHER RESIDENTIAL
4191 ONE-FAMILY DWELLING RESIDENTIAL
4192 TWO-FAMILY DWELLING RESIDEDNTIAL
429 MULTI-FAMILY DWELLINGS RESIDENTIAL
439 ROOMING, BOARDING, RESIDENTIAL HOTELS RESIDENTIAL
449 HOTELS, MOTELS, INNS, LODGES COMMERCIAL
459 RESIDENTIAL BOARD AND CARE NURSING HOMES
460 DORMITORIES OTHER INSTITUTIONAL
500 MERCANTILE PROPERTIES OTHER COMMERCIAL
511 CONVENIENCE STORE COMMERCIAL
519 FOOD, BEVERAGE SALES, GROCERY STORE COMMERCIAL
529 TEXTILE, WEARING APPAREL SALES COMMERCIAL
539 HOUSEHOLD GOODS SALES, REPAIRS COMMERCIAL
549 SPECIALTY SHOPS COMMERCIAL
557 BARBER, BEAUTY SHOP, PERSONAL SERVICES COMMERCIAL
559 RECREATIONAL, HOBBY,HOME SALES, PET STORE COMMERCIAL
564 SELF-SERVICE LAUNDRY/DRY CLEANING COMMERCIAL
569 PROFESSIONAL SUPPLIES COMMERCIAL
571 SERVICE STATION COMMERCIAL
579 MOTOR VEHICLE, BOAT SALES/SERVICE/REPAIRS COMMERCIAL
580 GENERAL ITEM STORES, OTHER COMMERCIAL
581 DEPARTMENT STORE COMMERCIAL
592 BANK W/FIRST STORY BANKING FACILITY COMMERCIAL
593 MEDICAL, RESEARCH, SCIENTIFIC OFFICE COMMERCIAL
596 POST OFFICE OR MAILING FORMS INSTITUTIONAL
599 BUSINESS OFFICES COMMERCIAL
600 BASIC INDUSTRY, UTILITY, DEFENSE OTHER INDUSTRIAL/WAREHOUSE
629 LABORATORIES INDUSTRIAL/WAREHOUSE
639 COMMUNICATIONS CENTER INDUSTRIAL/WAREHOUSE
642 ELECTRIC TRANSMISSION DISTIB. SYSTEM INDUSTRIAL/WAREHOUSE
644 GAS DISTRIBUTION SYSTEM, PIPELINE INDUSTRIAL/WAREHOUSE
647 WATER UTILITY INDUSTRIAL/WAREHOUSE
648 SANITARY SERVICE INDUSTRIAL/WAREHOUSE
700 MANUFACTURING PROPERTY, PROCESSING INDUSTRIAL/WAREHOUSE
800 STORAGE PROPERTY OTHER INDUSTRIAL/WAREHOUSE
880 VEHICLE STORAGE; OTHER INDUSTRIAL/WAREHOUSE
882 GENERAL VEHICLE PARKING GARAGE INDUSTRIAL/WAREHOUSE
888 FIRE STATIONS INSTITUTIONAL
891 GENERAL WAREHOUSE INDUSTRIAL/WAREHOUSE
899 RESIDENTIAL OR SELF STORAGE UNITS INDUSTRIAL/WAREHOUSE
900 OUTSIDE, SPECIAL PROPERTIES; OTHER NON-SPECIFIC
919 DUMP SANITARY LANDFILL NON-SPECIFIC
35
RESOLUTION NO. R26-123
B-3
Fixed
Property Use Description Category Assigned
921 BRIDGE, TRESTLE NON-SPECIFIC
926 OUTBUILDING, EXCLUDING GARAGE NON-SPECIFIC
931 OPEN LAND, FIELD NOT USED
935 CAMPSITE WITH UTILITIES COMMERCIAL
936 VACANT LOT NOT USED
937 BEACH NON-SPECIFIC
938 GRADED AND CARED FOR PLOTS OF LAND NOT USED
940 WATER AREAS, OTHER NON-SPECIFIC
941 IN OPEN SEA, TIDAL WATERS NON-SPECIFIC
946 LAKE/RIVER/STREAM NON-SPECIFIC
951 RAILROAD RIGHT OF WAY NON-SPECIFIC
952 SWITCH YARD, MARSHALLING YARD NON-SPECIFIC
960 STREET, OTHER NON-SPECIFIC
961 DIVIDED HIGHWAY, HIGHWAY NON-SPECIFIC
962 PAVED PUBLIC STREET, RESIDENTIAL NON-SPECIFIC
963 PAVED PRIVATE STREET, COMMERCIAL NON-SPECIFIC
965 UNCOVERED PARKING AREA NON-SPECIFIC
981 CONSTRUCTION SITE NON-SPECIFIC
983 PIPELINE, POWER LINE RIGHT OF WAY NON-SPECIFIC
984 INDUSTRIAL PLANT YARD INDUSTRIAL/WAREHOUSE
UUU UNDETERMINED NON-SPECIFIC
36
RESOLUTION NO. R26-123
APPENDIX C
IMPROVEMENT CODES
37
RESOLUTION NO. R26-123
C-1
BUC BUC DESCRIPTION CATEGORY NAME
00 GSG - VACANT/BLDG RAZED NOT USED
0000 CONDO ONLY LAND NOT USED
0010 VACANT TOWNHOUSE NOT USED
0030 VACANT ZERO LOT LINE NOT USED
0100 SFR RESIDENTIAL
0110 TOWNHOUSE-COMM ZONING RESIDENTIAL
0130 ZERO LOT LINE RESIDENTIAL
0150 SFR-C RESIDENTIAL
0200 SFT-MFG RESIDENTIAL
0300 SFR-ZERO LOT LINE RESIDENTIAL
0400 CONDO RESIDENTIAL
0410 TOWNHOUSE RESIDENTIAL
0420 TIMESHARE RESIDENTIAL
0430 ZERO LOT LINE RESIDENTIAL
0440 TWNHS-VILLA RESIDENTIAL
0450 SFR-C RESIDENTIAL
0460 CONDO COMM COMMERCIAL
0460D DOCK CONDOMINIUM NOT USED
0500 EXC-ZERO LOT ASSIGNED BY FIELDWORK
0510 CO-OP RESIDENTIAL
060 EFFICIENCY APT RESIDENTIAL
0600 RENTAL UNIT RESIDENTIAL
0700 EXC TWHSE/VILLA RESIDENTIAL
0800 MOBILE HOME RESIDENTIAL
0900 EXC-RESIDENT RESIDENTIAL
0909 EXC-LUX.RES RESIDENTIAL
1000 CONDO L.RISE RESIDENTIAL
170 DORMITORY INSTITUTIONAL
210 APARTMENTS RESIDENTIAL
220 APARTMENTS LOW RISE RESIDENTIAL
2200 MFR LOW RISE RESIDENTIAL
230 APARTMENTS HIGH RISE RESIDENTIAL
240 APARTMENTS - TO RESIDENTIAL
2500 MFR ROW HOUSE RESIDENTIAL
260 APARTMENTS - SENIOR RESIDENTIAL
2700 DUPLEX RESIDENTIAL
2800 TRIPLEX RESIDENTIAL
2900 QUADRAPLEX RESIDENTIAL
301 SFR CONVERT TO COMM COMMERCIAL
340 COMMERCIAL MIXED ASSIGNED BY FIELDWORK
350 RETAIL SINGLE OCC COMMERCIAL
351 DRUG STORE FREE COMMERCIAL
360 DISCOUNT DEPT S COMMERCIAL
361 MEGA DISCOUNT STORE COMMERCIAL
362 VETERINARY CLIN COMMERCIAL
364 HOME IMPROVEMENT COMMERCIAL
38
RESOLUTION NO. R26-123
C-2
BUC BUC DESCRIPTION CATEGORY NAME
365 FURNITURE STORE COMMERCIAL
370 DEPARTMENT STORE COMMERCIAL
371 DOWNTOWN ROW TY COMMERCIAL
374 RETAIL MULTI OCC COMMERCIAL
380 STRIP SHOPPING COMMERCIAL
390 COMM SHOPPING CTR COMMERCIAL
400 REGIONAL SHPMAL COMMERCIAL
410 SUPER REG SHOPM COMMERCIAL
420 SUPERMARKET COMMERCIAL
430 CONVENIENCE FOOD COMMERCIAL
440 HOTEL/MOTEL BUS COMMERCIAL
450 RESORT HOTEL COMMERCIAL
460 HOTEL/MOTEL LO COMMERCIAL
470 HOTEL- HI RISE COMMERCIAL
490 OFFICE BLDG L/R COMMERCIAL
500 OFFICE H-R 5ST COMMERCIAL
520 MEDICAL OFFICE COMMERCIAL
530 HOSPITALS INSTITUTIONAL
540 NURSING HOME NURSING HOMES
550 BAR/TAVERN COMMERCIAL
551 COCKTAIL LOUNGE COMMERCIAL
560 RESTAURANT COMMERCIAL
570 FRANCHISE FOOD COMMERCIAL
580 BOWLING ALLEY COMMERCIAL
582 SKATING RINK COMMERCIAL
583 HEALTH CLUB COMMERCIAL
587 COUNTRY CLUB COMMERCIAL
588 PRIVATE CLUB COMMERCIAL
589 COUNTRY CLUB/W GOLF CRSE COMMERCIAL
590 ARENA COMMERCIAL
591 GYMNASIUM COMMERCIAL
593 DOG/HORSE TRACK COMMERCIAL
600 AUDITORIUM COMMERCIAL
610 CINEMA/THEATER COMMERCIAL
614 RADIO/TV/ PIC S COMMERCIAL
620 BANK/MAIN OFFIC COMMERCIAL
630 NEIGHBORHOOD BANK COMMERCIAL
640 SERVICE STATION COMMERCIAL
641 SERVICE STATION COMMERCIAL
650 CAR WASH - AUTO COMMERCIAL
651 CAR WASH - MANU COMMERCIAL
652 CAR WASH SERVIC COMMERCIAL
660 AUTO SERVICE GARAGE COMMERCIAL
662 KWIK LUBE COMMERCIAL
39
RESOLUTION NO. R26-123
C-3
BUC BUC DESCRIPTION CATEGORY NAME
665 GARAGE STORAGE INDUSTRIAL/WAREHOUSE
670 OFFICE/WAREHOUSE ASSIGNED BY FIELDWORK
680 FUNERAL HOME INSTITUTIONAL
690 CLUBHOUSE INSTITUTIONAL
691 SOCIAL/FRATERNAL INSTITUTIONAL
695 GUARDHOUSE COMMERCIAL
700 COLD STORAGE INDUSTRIAL/WAREHOUSE
710 RAIL/BUS/AIR TE COMMERCIAL
712 TELECOMMUNICATI COMMERCIAL
720 PARKING GARAGE INDUSTRIAL/WAREHOUSE
721 RADIO/TV TRANSM ASSIGNED BY FIELDWORK
730 DAY CARE CENTER COMMERCIAL
750 AUTO DEALER/F-S COMMERCIAL
800 LIGHT MANUFACTURING INDUSTRIAL/WAREHOUSE
810 HEAVY MANUFACTURING INDUSTRIAL/WAREHOUSE
820 WAREHOUSE DISTR INDUSTRIAL/WAREHOUSE
830 MINI WAREHOUSE INDUSTRIAL/WAREHOUSE
840 WAREHOUSE STORAGE INDUSTRIAL/WAREHOUSE
841 WAREHOUSE SINGLE INDUSTRIAL/WAREHOUSE
850 HANGAR COMMERCIAL
860 BARNS NOT USED
861 RESIDENTIAL BARN NOT USED
870 PREFAB WAREHOUSE INDUSTRIAL/WAREHOUSE
880 TECHNICAL MANUF INDUSTRIAL/WAREHOUSE
900 SCHOOL INSTITUTIONAL
901 COLLEGES / UNIV INSTITUTIONAL
910 RELIGIOUS INSTITUTIONAL
912 LIBRARY INSTITUTIONAL
920 EDUCATION/RELIG INSTITUTIONAL
930 GOVERNMENTAL INSTITUTIONAL
950 POLICE/FIRE STN INSTITUTIONAL
960 CORRECTIONAL INSTITUTIONAL
970 CULTURAL FACILITY INSTITUTIONAL
MHPK MOBILE HOME PARK RESIDENTIAL
40
RESOLUTION NO. R26-123
APPENDIX D
DOR CODES
41
RESOLUTION NO. R26-123
D-1
DOR Code DOR Description
0000 VACANT
0010 VACANT TOWNHOUSE
0030 VACANT ZERO LOT LINE
0050 VACANT SFR CONDO
0100 SINGLE FAMILY
0101 SINGLE FAMILY-COMM ZONING
0104 SINGLE FAMILY-IND ZONING
0110 SINGLE FAMILY-COMM ZONING
0130 ZERO LOT LINE
0140 SINGLE FAMILY-IND ZONING
0150 SFR-C
0200 MOBILE HOME
0210 TANGIBLE MOBILE HOME
0300 MULTIFAMILY
0304 MULTIFAMILY CONDO CONVERSION
0305 MULTIFAMILY > 10 UNITS Income Restricted
0400 CONDOMINIUM
0410 TOWNHOUSE/VILLA
0420 TIMESHARE
0430 ZERO LOT LINE
0450 SFR-C
0460 CONDO COMMERCIAL
0469 COMMERCIAL CONDO
0500 MHT COOP
0510 COOPERATIVE
0600 RETIREMENT
0605 RETIREMENT Income Restricted
0620 LIFE CARE HX
0700 MISC RESIDENCE SFR
0800 MULTIFAMILY < 10 UNITS
0801 MULTIFAMILY < 10 UNITS-COMM ZONING
0804 MULTIFAMILY < 10 UNITS-IND ZONING
0810 MULTIFAMILY < 10 UNITS-COMM ZONING
0840 MULTIFAMILY < 10 UNITS-IND ZONING
1000 VACANT COMMERCIAL
1100 STORES
1200 STORE/OFFICE/RESIDENTIAL
1300 DEPARTMENT STORE
1400 SUPERMARKET/DRUG STORE
1500 SHOPPING CENTER REGIONAL
1600 SHOPPING CENTER CMMITY
1700 OFFICE ONE STORY
1800 OFFICE MULTISTORY
1900 PROF OFFICES
2000 AIRPORT/MARINA
42
RESOLUTION NO. R26-123
D-2
DOR Code DOR Description
2100 RESTAURANT
2200 RESTAURANT, DRIVE IN
2300 FINANCIAL
2400 INSURANCE
2500 SERVICE SHOPS
2600 SERVICE STATION
2700 AUTO SALES
2800 PKG LT / MH PK
2900 WHOLESALER
3000 FLORIST
3100 DRV-IN THEATER
3200 THTR/AUD/CLBHS
3300 NIGHT CLUBS
3400 BOWLING ALLEY
3500 TOURIST ATTRAC
3600 CAMPS
3700 RACETRACK
3800 GOLF COURSE
3900 MOTEL
4000 VACANT INDUSTRIAL
4100 LIGHT MFG
4200 HEAVY MFG
4300 LUMBER YARD/MILL
4400 PACKING
4500 BOTTLER
4600 FOOD PROCESSING
4700 MIN PROCESSING
4800 WAREH/DIST TERM
4900 OPEN STORAGE
4960 CONDO - NON RESIDENTIAL
4969 COMMERCIAL CONDO
5000 IMPROVED ARGI
5100 CROP SOIL CLASS 1
5200 CROP SOIL CLASS 2
5300 CROP SOIL CLASS 3
5400 TIMBER SI 90+
5500 TIMBER SI 80-89
5600 TIMBER SI 70-79
5700 TIMBER SI 60-69
5800 TIMBER SI 50-59
5900 TIMBER NOT CLASSED
6000 GRAGSOIL CLASS 1
6100 GRZGSOIL CLASS2
6200 GRZGSOIL CLASS3
6300 GRZGSOIL CLASS4
6400 GRZGSOIL CLASS5
43
RESOLUTION NO. R26-123
DOR Code DOR Description
6500 GRZGSOIL CLASS6
44
RESOLUTION NO. R26-123
D-3
DOR Code DOR Description
6600 ORCHARD GROVES
6700 POUL/BEES/FISH
6800 EQUESTRIAN
6900 ORN/MISC AGRI
7000 VACANT INSTIT
7100 RELIGIOUS
7200 PRV SCHL/COLL
7300 PRV HOSPITAL
7400 NURSING HOME
7500 ORPHNG/NON-PROF
7600 MORT/CEMETERY
7700 CLB/LDG/UN HALL
7800 SANI/ REST HOME
7900 CULTURAL
8000 DISTRICTS
8100 MILITARY
8200 FOREST/PK/REC
8205 TRANSFER DEVELOPMENT RIGHTS
8300 PUB CTY SCHOOL
8400 COLLEGE
8500 HOSPITAL
8600 CITY INC NONMUNI
8700 STATE
8800 FEDERAL
8900 MUNICIPAL
9000 LEASEHOLD INT
9100 UTILITY
9200 MING/PETRO/GASLND
9300 SUBSURF RIGHTS
9400 R/W - BUFFER
9500 RIVER/LAKES
9600 SEWG/WASTE LAND
9700 OUTDR REC/PARK LAND
9800 CENTRALLY ASSESSED
9900 NON AG
9999 EXEMPT
45
RESOLUTION NO. R26-123
APPENDIX E
ESTIMATED FIRE RESCUE ASSESSMENT RATE SCHEDULE
SECTION E1. DETERMINATION OF FIRE RESCUE ASSESSED COSTS.
The estimated Fire Rescue Assessed Cost to be assessed for the Fiscal Year commencing
October 1, 2026, is $13,386,802.
SECTION E2. ESTIMATED FIRE RESCUE ASSESSMENTS.
(A) The estimated Fire Rescue Assessments to be assessed and apportioned
among benefited parcels pursuant to the Cost Apportionment and Parcel Apportionment to
generate the estimated Fire Rescue Assessed Cost for the Fiscal Year commencing October 1,
2026, are hereby established as follows for the purpose of this Preliminary Assessment
Resolution:
Property Use Category Rate Per Dwelling Unit
Residential $170.00
Non-Residential Property Use Categories Rate Per Square Foot
Commercial $0.38
Industrial/Warehouse $0.09
Institutional $0.42
Nursing Home $0.42
(B) No Fire Rescue Assessment shall be imposed upon a parcel of Government
Property (except as provided in Section 5(Q) of this Preliminary Assessment Resolution) or
upon the portion of a Building located on a parcel of Institutional Property whose Building
use is wholly exempt from ad valorem taxation under Florida law.
(C) Any shortfall in the expected Fire Rescue Assessment proceeds due to any
reduction or exemption from payment of the Fire Rescue Assessments required by law or
46
RESOLUTION NO. R26-123
authorized by the City Commission (including without limitation any approved Hardship
Waivers or Deferrals or Mobile Home Vacancy Adjustments) shall be supplemented by any
legally available funds, or combination of such funds, and shall not be paid for by proceeds
or funds derived from the Fire Rescue Assessments. It is the legislative determination of the
City Commission that in the event a court of competent jurisdiction determines any
exemption or reduction by the City Commission improper or otherwise adversely affects the
validity of the Fire Rescue Assessment imposed for this Fiscal Year, the sole and exclusive
remedy shall be the imposition of a Fire Rescue Assessment upon each affected Tax Parcel
in the amount of the Fire Rescue Assessment that would have been otherwise imposed save
and except for such reduction or exemption afforded to such Tax Parcel by the City
Commission.
47
RESOLUTION NO. R26-123
APPENDIX F
PARCEL APPORTIONMENT METHODOLOGY
The Cost Apportionment to each Property Use Category and to Mixed Use Property
shall be apportioned among the Tax Parcels within each Property Use Category and to Mixed
Use Property Tax Parcels as follows:
SECTION F-1 RESIDENTIAL PROPERTY. The Fire Rescue Assessment for each Tax
Parcel of Residential Property shall be computed by multiplying the Demand Percen tage
attributable to the Residential Property Use Category by the Fire Rescue Assessed Costs,
dividing such product by the total number of Dwelling Units shown on the Tax Roll within
the City for the Residential Property Use Category, and then multiplying such quotient by
the number of Dwelling Units located on such Tax Parcel.
SECTION F-2. NON-RESIDENTIAL PROPERTY. The Fire Rescue Assessments for
each Building of Non-Residential Property (except Nursing Home Property) shall be
computed as follows:
(A) Respectively, multiply the Fire Rescue Assessed Cost by the Demand
Percentage attributable to each of the Non-Residential Property Use Categories. The
resulting dollar amounts reflect the portions of the City’s fire rescue budget to be
respectively funded from Fire Rescue Assessment revenue derived from each of the Non -
Residential Property Use Categories.
(B) Separate each building in each of the Non-Residential Property Use Categories
into the appropriate Non-Residential Property Use Category for that Building.
48
RESOLUTION NO. R26-123
(C) For each Non-Residential Property Use Category, add the Building square
footage of all the Buildings in each Non -Residential Property Use Category. All Buildings
with a number of square feet exceeding 77,001 will be included in the calculation a t 77,001
square feet. This sum reflects an aggregate square footage area for each Non -Residential
Property Use Category to be used by the City in the computation of Fire Rescue Assessments.
(D) Divide the product of subsection (A) of this Section relative to each of the Non-
Residential Property Use Categories by the sum of the square foot allocations for each Non-
Residential Property Use Category described in subsection (C) of this Section. The resulting
quotient expresses a dollar amount per square foot of improved area (“the square foot rate”)
to be used in computing Fire Rescue Assessments on each of the respective Non-Residential
Property Use Categories.
(E) For each of the Non-Residential Property Use Categories, other than Nursing
Home Property, multiply the applicable square foot rate calculated under subsection (D) of
this Section by the number of square feet, up to 77,001 square feet, for each Building in the
Non-Residential Property Use Categories. The resulting product for each Building expresses
the amount of Fire Rescue Assessments to be imposed on each Building of Non-Residential
Property.
SECTION F-3. NURSING HOME PROPERTY. Notwithstanding the procedure in
Section F-2 for Non-Residential Property, the Fire Rescue Assessment for each Building of
Nursing Home Property shall be computed as follows:
49
RESOLUTION NO. R26-123
(A) For Nursing Home Property, multiply the square foot rate determined in
subsection F-2 of this Section for Institutional Property by the number of square feet, up to
77,001 square feet, for each Building of Nursing Home Property. Such amount shall be the
amount of the Fire Rescue Assessments imposed upon each Building of Nursing Home
Property.
(B) Multiply the amount directed to be imposed as Fire Rescue Assessments on
Nursing Home Property in subsection (A) of this Section by the total square footage of
Buildings related to Nursing Home Property as provided in subsection F-2(C). The resulting
product represents the aggregate revenue to be derived from Fire Rescue Assessments
imposed upon Nursing Home Property.
(C) The remaining portion of the City’s fire rescue budget otherwise attributable
to Nursing Home Property and not funded through Fire Rescue Assessments imposed upon
Nursing Home Property shall be funded from legally available City revenue other than Fire
Rescue Assessment proceeds.
SECTION F-4. MIXED USE PROPERTY. The Fire Rescue Assessments for each Tax
Parcel classified in two or more Property Use Categories shall be the sum of the Fire Rescue
Assessments computed for each Property Use Category.
50
RESOLUTION NO. R26-123
APPENDIX G
FORM OF NOTICE TO BE PUBLISHED
To Be Published by August 18, 2026
51
RESOLUTION NO. R26-123
G-1
NOTICE OF HEARING TO IMPOSE AND PROVIDE FOR COLLECTION OF FIRE
RESCUE SPECIAL ASSESSMENTS
Notice is hereby given that the City Commission of the City of Boynton Beach will
conduct a public hearing to consider the imposition of annual fire rescue special assessments
for the provision of fire rescue services within the municipal boundaries of the City of
Boynton Beach.
The hearing will be held at 6:00 pm on September 8, 2026, in the City of Boynton
Beach Commission Chambers, 100 East Ocean Avenue, Boynton Beach, Florida, 33435, for
the purpose of receiving public comment on the proposed assessments. All affected
property owners have a right to appear at the hearing and to file written objections with the
City Commission within 20 days of this notice. If a person decides to appeal any decision
made by the City Commission with respect to any matter considered at the hearing, such
person will need a record of the proceedings and may need to ensure that a verbatim record
is made, including the testimony and evidence upon which the appeal is to be made. In
accordance with the Americans with Disabilities Act, persons needing a special
accommodation or an interpreter to participate in this proceeding should contact the City
Clerk’s Office at (561) 742-6060, at least three days prior to the date of the hearing.
The assessment for each parcel of property will be based upon each parcel’s
classification and the total number of billing units attributed to that parcel. The proposed
fire rescue assessment schedule for Fiscal Year 2026-2027 is as follows:
52
RESOLUTION NO. R26-123
Property Use Category Rate Per Dwelling Unit
Residential $170.00
Non-Residential Property Use Categories Rate Per Square Foot
Commercial $0.38
Industrial/Warehouse $0.09
Institutional $0.42
Nursing Home $0.42
Copies of the Fire Rescue Assessment Ordinance, the Initial Assessment Resolution,
the Preliminary Rate Resolution, and the Preliminary Assessment Roll are available for
inspection at the City Clerk’s Office in City Hall, located at 100 East Ocean Avenue, Boynton
Beach, Florida, 33435.
The fire rescue non-ad valorem assessment will be collected on the ad valorem tax
bill to be mailed in November 2026. Failure to pay the assessments will cause a tax certificate
to be issued against the property, which may result in a loss of title.
If you have any questions, please contact the Finance Department at (561) 742-6310,
Monday through Friday between 8:00 am and 5:00 pm.
[INSERT MAP OF THE CITY OF BOYNTON BEACH]
53
RESOLUTION NO. R26-123
APPENDIX H
FORM OF NOTICE TO BE MAILED
* * * * * NOTICE TO PROPERTY OWNER * * * * *
As required by Section 197.3632, Florida Statutes, and City Ordinance No. 08-017, notice is given by the City of Boynton
Beach that an annual assessment for fire rescue services using the tax bill collection method may be levied on your property
for the fiscal year October 1, 2026 - September 30, 2027. The City has levied a fire rescue special assessment since 2001
pursuant to Ordinance No. 01-34, as amended, which Ordinance sunset on September 30, 2008. The City then adopted
Ordinance No. 08-017 to provide for reenactment of the fire rescue special assessment within the City commencing with
the 2008-2009 fiscal year. The purpose of this assessment is to fund fire rescue services benefiting improved property
located within the City of Boynton Beach. The total annual fire rescue assessment revenue to be collected within the City
of Boynton Beach is estimated to be $_________________. The annual fire rescue assessment is based on the classification of
each parcel of property and the number of billing units contained therein.
Category Type and Number Fiscal Year 26-27
Billing Units Assessment
[Category] [ParcelUnits][UnitDesc] [Charge]
[Category] [ParcelUnits][UnitDesc] [Charge]
[Category] [ParcelUnits][UnitDesc] [Charge]
[Category] [ParcelUnits][UnitDesc] [Charge]
[Category] [ParcelUnits][UnitDesc] [Charge]
[Category] [ParcelUnits][UnitDesc] [Charge]
[Category] [ParcelUnits][UnitDesc] [Charge]
Total Assessment $[SumofBld…]
The maximum annual fire rescue services assessment for the above parcel for Fiscal Year 2026-27 and future fiscal years
without further notice is $ .
A public hearing will be held at 6:00 pm on September 8, 2026, in the City of Boynton Beach Commission Chambers, 100
East Ocean Avenue, Boynton Beach, Florida, 33435, for the purpose of receiving public comment on the proposed
CITY OF BOYNTON BEACH, FLORIDA
NOTICE OF HEARING TO IMPOSE AND PROVIDE
FOR THE COLLECTION OF FIRE RESCUE
NON-AD VALOREM ASSESSMENTS
NOTICE DATE: AUGUST 18, 2026
Tax Parcel #___________________
Sequence #____________________
Legal Description:_______________
Owner Name
Address
City, State Zip
City of Boynton Beach
P.O. Box 310
Boynton Beach, FL 33425-0310
54
RESOLUTION NO. R26-123
assessments. You and all other affected property owners have a right to appear at the hearing and to file written objections
with the City Commission within 20 days of this notice. If you decide to appeal any decision made by the City Commission
with respect to any matter considered at the hearing, you will need a record of the proceedings and may need to ensure
that a verbatim record is made, including the testimony and evidence upon which the appeal is to be made. In accordance
with the Americans with Disabilities Act, persons needing a special accommodation or an interpreter to participate in this
proceeding should contact the City Clerk’s office at (561) 742-6060, at least three days prior to the date of the hearing.
Unless proper steps are initiated in a court of competent jurisdiction to secure relief within 20 days from the date of City
Commission action at the above hearing (including the method of apportionment, the rate of assessment, and the
imposition of assessments), such action shall be the final adjudication of the issues presented.
Copies of the Fire Rescue Assessment Ordinance, the Initial Assessment Resolution, the Preliminary Rate Resolution, and
the preliminary assessment roll are available for inspection at the City Clerk’s office in City Hall, located at 100 East Ocean
Avenue, Boynton Beach, Florida 33435.
Pursuant to Chapter 92-264, Laws of Florida, as amended by Chapter 2003-348, Laws of Florida, a special act relating to the
County, notice of the fire rescue assessment imposed by the City shall also be included by the Property Appraiser as part
of the notice of proposed property taxes under Section 200.069, Florida Statutes, the truth -in-millage notification.
Both the fire rescue non-ad valorem assessment amount shown on this notice and the ad valorem taxes for the above
parcel will be collected on the ad valorem tax bill mailed in November. Failure to pay the assessments will cause a tax
certificate to be issued against the property, which may result in a loss of title.
If there is a mistake on this notice, it will be corrected. If you have any questions regarding your fire rescue service
assessment, please contact the Finance Department at (561) 742-6310, Monday through Friday between 8:00 am and 5:00
pm.
* * * * * THIS IS NOT A BILL * * * * *
55
Boynton Beach Fire Assessment Rate Scenarios
(July 8, 2026)
Based on 2008 Fire Assessment Study.
Percent Funded 100.00%
FY 26-27 Rates FY 25-26 Rates Difference
Residential Property Use
Categories
Rate Per Dwelling
Unit
Rate Per Dwelling
Unit
Residential $202.00 $145.00 $57.00
Non-Residential Property
Use Categories
Rate Per Square
Foot Rate Per Square Foot
Commercial $0.45 $0.32 $0.13
Industrial/Warehouse $0.10 $0.07 $0.03
Institutional $0.50 $0.36 $0.14
Nursing Home $0.50 $0.36 $0.14
Gross Revenue $15,862,722
Buy-Down $1,836,734
Net Certified Revenue $14,025,989 $8,893,829 $5,132,160
Collection Costs (@7%) $981,819.20 statutory discount @ 5% and Tax Collector
Costs @2%
Estimated Realized
Revenue $13,044,169.31
Percent Funded 84.00%
FY 26-27 Rates FY 25-26 Rates Difference
Residential Property Use
Categories
Rate Per Dwelling
Unit
Rate Per Dwelling
Unit
Residential $170.00 $145.00 $25.00
Non-Residential Property
Use Categories
Rate Per Square
Foot Rate Per Square Foot
Commercial $0.38 $0.32 $0.06
Industrial/Warehouse $0.09 $0.07 $0.02
Institutional $0.42 $0.36 $0.06
Nursing Home $0.42 $0.36 $0.06
Gross Revenue $13,386,802
Buy-Down $1,548,364
Net Certified Revenue $11,838,437 $8,893,829 $2,944,608
Collection Costs (@7%) $828,690.60 statutory discount @ 5% and Tax Collector
Costs @2%
Estimated Realized
Revenue $11,009,746.48
56
Percent Funded 81.50%
FY 26-27 Rates FY 25-26 Rates Difference
Residential Property Use
Categories
Rate Per Dwelling
Unit
Rate Per Dwelling
Unit
Residential $165.00 $145.00 $20.00
Non-Residential Property
Use Categories
Rate Per Square
Foot Rate Per Square Foot
Commercial $0.37 $0.32 $0.05
Industrial/Warehouse $0.08 $0.07 $0.01
Institutional $0.41 $0.36 $0.05
Nursing Home $0.41 $0.36 $0.05
Gross Revenue $12,979,889
Buy-Down $1,505,993
Net Certified Revenue $11,473,896 $8,893,829 $2,580,067
Collection Costs (@7%) $803,172.70 statutory discount @ 5% and Tax Collector
Costs @2%
Estimated Realized
Revenue $10,670,722.99
Percent Funded 79.00%
FY 26-27 Rates FY 25-26 Rates Difference
Residential Property Use
Categories
Rate Per Dwelling
Unit
Rate Per Dwelling
Unit
Residential $160.00 $145.00 $15.00
Non-Residential Property
Use Categories
Rate Per Square
Foot Rate Per Square Foot
Commercial $0.36 $0.32 $0.04
Industrial/Warehouse $0.08 $0.07 $0.01
Institutional $0.39 $0.36 $0.03
Nursing Home $0.39 $0.36 $0.03
Gross Revenue $12,562,112
Buy-Down $1,443,297
Net Certified Revenue $11,118,815 $8,893,829 $2,224,986
Collection Costs (@7%) $778,317.06 statutory discount @ 5% and Tax Collector
Costs @2%
Estimated Realized
Revenue $10,340,498.05
57
Percent Funded 76.50%
FY 26-27 Rates FY 25-26 Rates Difference
Residential Property Use
Categories
Rate Per Dwelling
Unit
Rate Per Dwelling
Unit
Residential $155.00 $145.00 $10.00
Non-Residential Property
Use Categories
Rate Per Square
Foot Rate Per Square Foot
Commercial $0.35 $0.32 $0.03
Industrial/Warehouse $0.08 $0.07 $0.01
Institutional $0.38 $0.36 $0.02
Nursing Home $0.38 $0.36 $0.02
Gross Revenue $12,202,740
Buy-Down $1,401,799
Net Certified Revenue $10,800,941 $8,893,829 $1,907,112
Collection Costs (@7%) $756,065.84 statutory discount @ 5% and Tax Collector
Costs @2%
Estimated Realized
Revenue $10,044,874.78
Percent Funded 74.00%
FY 26-27 Rates FY 25-26 Rates Difference
Residential Property Use
Categories
Rate Per Dwelling
Unit
Rate Per Dwelling
Unit
Residential $150.00 $145.00 $5.00
Non-Residential Property
Use Categories
Rate Per Square
Foot Rate Per Square Foot
Commercial $0.34 $0.32 $0.02
Industrial/Warehouse $0.08 $0.07 $0.01
Institutional $0.37 $0.36 $0.01
Nursing Home $0.37 $0.36 $0.01
Gross Revenue $11,849,374
Buy-Down $1,366,308
Net Certified Revenue $10,483,066 $8,893,829 $1,589,237
Collection Costs (@7%) $733,814.63 statutory discount @ 5% and Tax Collector
Costs @2%
Estimated Realized
Revenue $9,749,251.50
58