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 assessment.  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

On November 12, 2025 City Commission approved Resolution 25-177 electing to use the uniform method of collecting non-ad valorem special assessments levied within the incorporated area of the City of Sunrise, Florida, for a new special assessment in the City's Sawgrass Business and Entertainment District, related to the provision of transportation services. If approved, this new non-ad valorem special assessment would begin in Fiscal Year 2027 (tax year 2026) and it will only be applicable to non-residential parcels. The levy of the special assessment is needed to fund the cost of providing transportation service, facilities, and programs within the incorporated areas of the City, specifically including the Western Sunrise Area as set forth in Section 16-82 of the City of Sunrise Land Development Code. 

The City's other non-ad valorem assessments (Fire Assessment and Mall Parking Garage) are already being collected in this manner on the Property Tax Bills, so this method of collection would be consistent with our current practice. To ensure that the City’s new transportation non-ad valorem assessment is included on the November 2026 tax bills, we are required to execute an agreement with the Tax Collector’s Office for the collection and distribution of these non-ad valorem taxes (special assessments).

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

The term of the Agreement shall commence upon execution, effective for 2026, 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.