A Resolution of the City of Sunrise, Florida, approving an “Agreement for Uniform Collection of Non-Ad Valorem Special Assessments” between the City of Sunrise and the Tax Collector for Broward County, Florida; and providing an effective date. City Manager Mark Lubelski. Susan Nabors, Director of Finance and Administrative Services.

Actual costs, not to exceed 2% of collections of the non-ad valorem assessments.  The amount will be deducted from the assessment revenue sent to the City from the Tax Collector.

Actual costs, not to exceed 2% of collections of the non-ad valorem assessments

The City's non-ad valorem assessments for Fire and for the Mall Parking Garage have historically been collected on the Property Tax Bills.  To ensure that the City’s non-ad valorem assessments are included on the November 2025 tax bills, we were notified that we are now are required to execute an agreement with the Tax Collector’s Office. This is a new agreement since the new Tax Collector is now an elected position in Broward County, and has assumed responsibility for various duties previously managed by Broward County including collection and distribution of property taxes, including both ad valorem (based upon property value) and non-ad valorem (special assessments). As a part of this transition, any taxing authority wishing to have non-ad valorem assessments included on the annual tax bill must enter into a formal agreement with the Tax Collector. 

The City will be charged actual costs for these notices, not to exceed 2% of collections of the non-ad valorem assessments. These costs are deducted from the revenues received for the non-ad valorem assessments.

The term of the Agreement shall commence upon execution, effective for 2025, and shall continue and extend uninterrupted from year-to-year, automatically renewed for successive periods not to exceed one year each. Utilizing the uniform method of collection as provided in Chapter 197.3632, Florida Statutes allows for the same legal enforcement tools as property taxes, including tax certificates and liens. This method of collection greatly improves collection rates for the assessments.

The Tax Collector may be making minor amendments to the Agreement, therefore, it is requested that the City Commission approve the Agreement in substantially the form attached with final approval of the Agreement by the City Attorney and the Deputy City Manager prior to execution.