Boca Raton. ~olih"imi J~J ozotg CITY OF. August 23, Mayor and City Council. Leif J. Ahnell, C.P.A., C.G.F City Manager. Fire Services Assessm

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1 CITY OF Boca Raton ~olih"imi J~J ozotg CITY HALL 201 WEST PALMETTO PARK ROAD BOCA RATON, FL PHONE: (561) (FOR HEARING IMPA IRED) TDD: (561) August 23, 2018 TO: FROM: SUBJECT: Mayor and City Council Leif J. Ahnell, C.P.A., C.G.F City Manager Fire Services Assessm RECOMMENDATION: I recommend the approval of this resolution that sets the rates for a Fire Services Assessment for all improved properties within the City. BACKGROUND: In September 2006, the City Council enacted Ordinance No that established an annual Fire Services Assessment for all properties (residential, commercial and industrial) within the City, specifying the use of the uniform method of collection to recover a portion of the operational costs of the City's fire protection services. The attached resolution sets the annual assessments for the FY Fire Services Assessment. The assessment amounts are supported by a report that analyzes the costs of providing fire protection services based on the call data from the Fire Rescue Services Department. The assessment fees are based on the type of structure, and for commercial and industrial properties, on the size of the structure or unit. The resoluti on also approves and adopts the 2018 Report and the 2018 Final Assessment Roll. The approval of the assessment and the assessment roll requires a public hearing, which is scheduled for September 13, In conformance with state statutes and City ordinances, notices of the public hearing were mailed to all properties (residential, commercial and industrial) in the Assessment Roll and a legal notice was published. FISCAL IMPACT: The estimated total revenue of the Fire Services Assessment for FY is $12, 110,895. This amount is slightly different than the total amount that was contained in the report distributed in July The total in that report was $12, 110,012; the calculation of the final assessment roll using the Palm Beach County Property Appraiser's information yielded a slightly different amount. Attachment Document originated by: Sharon McGuire, C.P.A., C.G.F.O. Office of Management and Budget STAY CON NECTED j6 - AN EQUAL OPPORTUNITY EMPLOYER

2 Incorpo-;at; d t 925 " ~'.'.:=:= ======== RESOLUTION A RESOLUTION OF THE CITY OF BOCA RATON IMPOSING FIRE SERVICES ASSESSMENTS AGAINST ASSESSED PROPERTY (RESIDENTIAL, COMMERCIAL, AND INDUSTRIAL) LOCATED WITHIN THE CITY FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2018; APPROVING THE FISCAL YEAR RATE OF ASSESSMENT; APPROVING THE FISCAL YEAR ASSESSMENT ROLL (BASED ON THE RATE OF ASSESSMENT); PROVIDING FOR SEVERABILITY; PROVIDING FOR REPEALER; PROVIDING AN EFFECTIVE DATE WHEREAS, the City of Boca Raton is empowered by Chapter 170, Florida Statutes, as amended, and by its Home Rule powers, to levy and collect fire services assessments to defray the costs associated with the provision of fire services; and WHEREAS, the City Council of Boca Raton, Florida, has enacted Ordinance No (the "Fire Services Assessment Ordinance"), which authorizes the imposition of Fire Services 1

3 Assessments for fire protection services, facilities, and programs against Assessed Property located within the City; and WHEREAS, the imposition of a Fire Services Assessment for fire protection services, facilities, and programs each fiscal year is an equitable and efficient method of allocating and apportioning the Fire Services Assessed Cost among parcels of Assessed Property; and WHEREAS, the City Council has implemented a fire protection assessment program in the City using the procedures provided by the Fire Services Assessment Ordinance and appropriate State Statutes; and WHEREAS, pursuant to Section (6), Florida Statutes, the City Council has determined that the annual non-ad va lorem assessment is to be collected for a period of more than one year; and WHEREAS, the City Manager has provided the City Council with a written report on the assessment methodology of the Fire Services Assessment for the Fiscal Year beginning on October 1, 2018 (the "2018 Report") which has been attached hereto as Exhibit "A"; and WHEREAS, the 2018 Report describes the fire protection services, faci lities and programs to be provided to Assessed Property and the method of apportioning the Fire Services Assessed Cost to compute the Fire Services Assessment for fire protection services, facilities, and programs against Assessed Property, and the 2018 Report proposes the rates of assessment; and WHEREAS, the City Manager directed the preparation of the Assessment Roll for the Fiscal Year beginning on October 1, 2018 (the "2018 Assessment Roll"), and made it available for inspection by the public; and WHEREAS, the City published and mailed notice of a public hearing concerning the implementation of the Fire Services Assessment as required by Florida law, and as proof of compliance with the notice requirements, an affidavit regarding the form of notice mailed has 2

4 1 been attached hereto as Exhibit "B," and an affidavit for the published notice has been attached 2 hereto as Exhibit "C"; and 3 WHEREAS, a public hearing was held on this day, September 13, 2018, and the 4 comments and objections of all interested persons on the Fire Services Assessment, the Report and the 2018 Assessment Roll have been heard and considered by the City Council; 6 and 7 WHEREAS, the 2018 Report and the 2018 Assessment Roll have been considered by 8 the City Council, along with the comments and objections of all interested parties, and the City 9 Council desires to adopt the rates set forth in Exhibit "D" attached hereto; and 10 WHEREAS, in order to impose Fire Services Assessments for the Fiscal Year 11 beginning October 1, 2018, the City Council desires to adopt and approve the 2018 Report and 12 the 2018 Assessment Roll, as amended; now therefore BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF BOCA 15 RATON: Section 1. The foregoing recitals are hereby adopted and incorporated as the City 18 Council's findings with respect to this resolution. 19 Section 2. The Assessed Properties described in the 2018 Assessment Roll are hereby 20 found to be specially benefited, in an amount not less than the Fire Services Assessment for 21 each parcel included in the 2018 Assessment Roll, by the provision of the fire protection 22 services, facilities, and programs described in the 2018 Report. 23 Section 3. The rates set forth in Exhibit "D", attached hereto, are hereby adopted, and 24 the 2018 Report is hereby approved and adopted as the Fire Services Assessment for the 25 Fiscal Year beginning October 1, 2018, subject to any amendments necessary to reflect the 26 rates set forth in Exhibit "D". 3

5 Section 5. The estimated Fire Services Assessed Cost to be assessed for the Fiscal Year beginning October 1, 2018, is hereby determined to be $12, 110,895. Section 6. The assessments set forth in the 2018 Assessment Roll are hereby imposed and levied on all Assessed Properties described therein for the Fiscal Year beginning October 1, Section 7. The City Clerk is hereby directed to incorporate amendments made by the City Council to the 2018 Assessment Roll, and after such amendments have been incorporated, the City Clerk is directed to certify the 2018 Assessment Roll to the Tax Collector by September 15, Section 8. The City Council has determined that the annual non-ad valorem assessment is to be collected for a period of more than one year pursuant to Section (6), Florida Statutes. 13 Section 9. If any section, subsection, clause or provision of this resolution is held invalid, the remainder shall not be affected by such invalidity. Section 10. All resolutions or parts of resolutions in conflict herewith shall be and hereby are repealed. Section 11. This resolution shall take effect immediately upon adoption. 18 4

6 O PASSED AND ADOPTED by the City Council of the City of Boca Raton this day of ' ATTEST: Susan S. Saxton, City Clerk COUNCIL VOTE MAYOR MEMBER SCOTT SINGER DEPUTY MAYOR JEREMY RODGERS COUNCIL MEMBER MONICA MAYOTTE COUNCIL MEMBER ANDREA LEVINE O'ROURKE COUNCIL MEMBER ANDY THOMSON CITY OF BOCA RATON, FLORIDA Scott Singer, Mayor YES NO ABSTAINED 5

7 Exhibit A CITY OF BOCA RATON Non-Ad Valorem Fire Services Assessment Fiscal Year July 2018

8 INTRODUCTION In June 2000, the Fourth District Court of Appeal ruled that non-ad valorem assessments for fire protection services are valid in that they provide a direct special benefit to real property by lowering insurance premiums and enhancing property values. SMM Properties. Inc. v. City of North Lauderdale, 2000 Fla. App. LEXIS 7225 (Fla. 4 th DCA 2000). On September 11, 2006, City Council enacted Ordinance No. 4956, the Fire Services Assessment Ordinance, which authorized the imposition and collection of annual Fire Services Assessments. The Fire Services Assessment Ordinance requires the City Manager to provide the City Council with a written report on the Fire Services Assessment proposed for the following year. This report satisfies that requirement. In 2006, the City of Boca Raton retained Osterholt Consulting, Inc. to assist in the implementation of a non-ad valorem assessment for fire protection services to properties specially benefited by those services, and a study and report was completed ("Original Study and Report"). City staff has completed annual reports using the same methodology as the Original Study and Report. This report uses fire incident data and fire protection services costs to apportion the assessable costs of fire protection services costs. ASSESSMENT OBJECTIVES Fire protection services possess a logical relationship to the use and enjoyment of improved property by: (i) protecting the value of the improvements and structures by providing available fire control services; (ii) protecting the life and safety of intended occupants in the use and enjoyment of improvements and structures within improved parcels; (iii) lowering the cost of fire insurance by the presence of a professional and comprehensive fire control program within the City; and (iv) containing the spread of fire incidents occurring on adjacent vacant property with the potential to spread and endanger the structures and occupants of improved property. Florida Courts have found that fire protection services provide a special benefit to property. Lake County v. Water Oak Management Corp., 695 So. 2d 667, 669 (Fla. 1997). The City has developed an accurate, fair and equitable non-ad valorem assessment using property information included on the ad valorem tax roll, and several years of fire incident information. The methodology generally established in the initial study and report, and used in this report addresses the following legal requirements for a valid special assessment: That the services provided result in a special and particular benefit to the properties being assessed; That the assessments levied must be fairly and reasonably apportioned among the properties receiving the special and peculiar benefit.

9 EXECUTIVE SUMMARY This report supports a finding that the fire protection services provided by the City provide a special benefit to the assessed parcels. Based on the information summarized in this report, including the City's cost of providing fire protection services, it is proposed that the City assess about $12,110,012, which is about 53.5% of the assessable fi re protection costs. This level of assessment would result in an increase in the annual fire services assessment for a residential property from $125 to $135, and an increase in the annual assessment for commercial and industrial properties based on the class and size of the structure. APPORTIONMENT METHODOLOGY The development of the annual fire services assessment uses several sources of information to determine the degree of benefit that different properties within the City of Boca Raton derive from the provision of fire protection services, and assigning the costs of providing these services to those properties. This information includes the City's total cost of providing the fire protection services, fire incident information from the call records of the City's dispatch system, and property information from the County's property tax database. TOTAL COST OF PROVIDING FIRE SERVICES The City's total cost of providing the fire protection services incorporates operating and capital costs. This cost was determined through an analysis of audited financial and budgetary records for Fiscal Year and Utilizing data provided by the Office of Management and Budget staff and using the City's budget and accounting system, each operating and capital expense was sorted into a one of three categories: 1) costs associated with fire suppression or protection services; 2) costs not associated with fire suppression or protection services; and 3) costs that were determined to be overhead or management costs. For overhead and management costs, a determination was made as to what percentage was directly attributed only to fire suppression and protection services. Information on the allocation of personnel costs were validated by evaluating the organizational and personnel charts for the Department of Fire Rescue Services. For Fiscal Year , it was determined that the City of Boca Raton provided fire protection services for a total projected cost of $21, 736, 198, as shown in Table 1. FIRE INCIDENT DATA Five years of call records from the City's dispatch system were analyzed to determine the number of calls to each class of properties. This call information determines the allocation percentages used in this analysis and study. The use of a multiple year analysis dampens the year-to-year variability of the call data, and clearly demonstrates the correlation between the size of the structure in the commercial and industrial categories of properties and the call frequency, and the lack of correlation between the size of residential structures and the call frequency. Table 2 shows the allocation percentage based on the property category. 2

10 PROPERTY DATA Property records from the Palm Beach County Property Appraiser were analyzed to determine the number of parcels in each of the property classes. From these figures, an allocation of the cost of providing fire protection services was made for each property class. This allocation reflects the extent to which each class of properties derives a special benefit by the City's provision of fire protection services. All improved properties on the City's ad valorem tax roll were assigned to one of four major property categories based upon their Fixed Property Use Code assignments by the Palm Beach County Property Appraiser. The four categories are residential, commercial, industrial, and exempt. The information used in assigning the values for the Fire Services Assessment in the Assessment Roll, including the square footage of commercial and industrial properties, is based on the property information contained in the Palm Beach County property records. Institutional call data was examined as part of the data analysis and it was determined that institutional properties were best categorized in the commercial category. Exempt properties generally include the properties that are exempt from County property taxes, although there may be properties that are exempt from County property taxes that are included in the Assessment Roll. APPORTIONMENT METHODOLOGY The fire services apportionment methodology allocates assessable costs on the basis of anticipated demand for fire protection services by categories of real property uses as identified on the real property assessment roll prepared for the levy of ad valorem taxes. The anticipated demand for fire protection services is approximated to be equal to the historical average demand based on the number of calls within property use category, and such demand is equal to the benefit received from the provision of fire protection services within the City. This study and report supports a finding that the fire protection services provided by the City provide a special benefit to the assessed parcels. The Original Study and Report generated an assessment schedule that provided apportioned costs for residential, commercial and industrial properties within the City. It was found in that study that the number of fire incidents increased with the size of a commercial structure, so the assessment amount for commercial structures increased commensurate with the size of the structure. On the other hand, the fire incident data appeared to show that there was not a direct relationship between the size of the structure and the number of fire incidents in the residential and industrial property classes. Therefore, the assessment amount was uniform in these classes. However, in subsequent years, additional information and multi-year analysis clearly demonstrated a direct relationship between the size of industrial structures and the number of fire service incidents. Therefore, the fire assessment methodology was modified to reflect an increasing assessment for increasing size of industrial properties. 3

11 FIRE PROTECTION SERVICES ASSESSMENTS The recommended assessment apportionment methodology for fire protection services is based on (i) assessable costs, (ii) property information, and (iii) demand for services (as demonstrated by the fire incident calls). Included in this section of the report are the underlying special benefit and fair apportionment conclusions. Fire protection services assessment rates were computed for each category of property use in the City. The specific methodology and underlying conclusions for the parcel apportionment within each category of property use is generally described below. RESIDENTIAL PARCEL APPORTIONMENT CONCLUSIONS The parcel apportionment applied in the residential parcel category is fair and reasonable. The size of the residential parcel was found not to hold a direct relationship to the fire protection response incidents. The potential demand for fire protection services is driven by the existence of a residential dwelling unit without respect to additional units of measurement. Therefore, apportioning the assessed costs for fire protection services attributable to the residential parcel category on a per residential dwelling unit basis is a fair and reasonable method of parcel apportionment based upon historical call data. Based upon the call data for fire protection services, the percentage of the City's total fire protection services costs attributable to parcels in the residential category in the fire incident call data was 45.1 %. The total cost of fire protection services attributable to property in the residential category was divided by the number of dwelling units in the residential category to compute the fire protection services assessment to be imposed against each dwelling unit. For each residential parcel, the actual number of dwelling units located on the parcel will be multiplied by the per dwelling unit charge to compute the residential fire protection services assessment for the parcel. Table 3 shows this calculation. COMMERCIAL PARCEL APPORTIONMENT CONCLUSIONS The parcel apportionment applied in the commercial parcel category is fair and reasonable. The fire incident call data for fire protection services to commercial parcels indicated a correlation between the square footage of parcel improvements and the use of fire protection services, and a series of ranges for size of structures has been established. The assessment of commercial parcels on the basis of sq uare footage ranges is fair and reasonable for the purposes of parcel apportionment because: (i) the administrative expense and complexity created by an on-site inspection to determine the actual square footage of structures and improvements within each improved parcel assessed is impractical; and (ii) the demand for fire protection availability is not precisely determined or measured by the actual square footage of structures and improvements within benefited parcels; and (iii) the classification of parcels within square footage ranges is a fair and reasonable method to classify specially benefited parcels and to apportion costs among specially benefited parcels that create similar demand for the availability of fire protection services. Based upon the fire incident call data for fire protection services, the percentage of the City's total fire protection services costs attributable to property in the commercial 4 "...

12 category, including institutional use, was 36.6%. The total cost of fire protection services attributable to parcels in the commercial category was divided among ranges of structural improvement square footage for which the call data indicated a similar demand for fire protection services. The total number of fire protection service calls in each range determined the percentages of total cost attributable to each range and the assessment for each range. The distribution of fire protection service calls to commercial parcels among the structural improvement square footage ranges are set forth in Table 3. INDUSTRIAL PARCEL APPORTIONMENT CONCLUSIONS The parcel apportionment applied in the industrial parcel category is fair and reasonable. The fire incident call data for fire protection services to industrial parcels indicated a correlation between the square footage of parcel improvements and the use of fire protection services, and a series of ranges for size of structures has been established. The assessment of industrial parcels on the basis of square footage ranges is fair and reasonable for the purposes of parcel apportionment because: (i) the administrative expense and complexity created by an on-site inspection to determine the actual square footage of structures and improvements within each improved parcel assessed is impractical; and (ii) the demand for fire protection availability is not precisely determined or measured by the actual square footage of structures and improvements within benefited parcels; and (iii) the classification of parcels within square footage ranges is a fair and reasonable method to classify specially benefited parcels and to apportion costs among specially benefited parcels that create similar demand for the availability of fire protection services. Based upon the fire incident call data for fire protection services, the percentage of the City's total fire protection services costs attributable to property in the industrial category, was 3. 7%. The total cost of fire protection services attributable to parcels in the industrial category was divided among ranges of structural improvement square footage for which the call data indicated a similar demand for fire protection services. The total number of fire protection service calls in each range determined the percentages of total cost attributable to each range and the assessment for each range. The distribution of fire protection service calls to industrial parcels among the structural improvement square footage ranges are set forth in Table 3. PARTIAL YEAR ASSESSMENTS A limitation in the collection of non-ad valorem assessments is that it relies on the certified ad-valorem tax roll for the development of the assessment roll. As such, the information lags current property improvements. Hence, all properties that are deemed to be improved on or after January 1 are in fact not included on the ad-valorem tax roll for the upcoming fiscal year. One remedy of this situation is to collect partial year assessments. The collection of partial year assessments was upheld by the Florida Supreme Court in Harris v. Wilson, 693 So. 2d 945 (1997). Properties that receive their Certificate of Occupancy (C.O.) during the Fiscal Year (between October 1, 2017 and September 30, 2018) cou ld be assessed partial year assessment that would allow the City to distribute the cost of providing fire protection services more equitably. These properties could be charged partial year assessments based upon the product of one-twelfth of the applicable assessment and the number of months remaining in the fiscal year. 5

13 However, the number of properties that could receive partial year assessments is not considered to be significant in the total number of properties in this assessment, and the collection or non-collection of partial year assessments will not affect the methodology or allocation of the fire services assessment. PROPOSED FIRE SERVICES ASSESSMENTS An assessment methodology has been developed and implemented to determine fai r and reasonable fire service assessments for each of the property categories established by the City. Based on the information analyzed in this study and summarized in this report, it is proposed that the City assess approximately 53.5% of the total assessable fire protection costs, or about $12, 110,012. This total fire services assessment would result in an increase in the annual fire services assessments for all properties - residential, commercial and industrial. The residential annual fire services assessment is proposed to be increased from $125 to $135, and the proposed increases in commercial and industrial properties would be based on the property classification and size of the structure(s) on the property. The calculation for the proposed fire service assessments for Fiscal Year shown in Table 3. Table 4 provides a comparison between the proposed fire assessment for to last year's fire service assessment. The net amount of the Fire Services Assessments collected by the County and remitted to the City will of course be reduced by the costs associated with the development and implementation of the Fire Services Assessment including the discount given for early tax payment, the costs of the services of the Palm Beach County Property Appraiser, and other implementation costs. 6

14 Table 1 City of Boca Raton Fire Services Assessment Cost of Providing Fire Services 2501 ADMINISTRATION 2018 % Fire % Fire Assessable Fire 2017 Actual Allocation 2017 Fire Cost 2018 Budget Allocation Cost FULL TIME $1, % $ 371,888 $1, 184, % s 398, PART TIME 125, % 42, , % 43, OVERTIME 101, % 34,042 67, % 22, SPECIAL PAY 7, % 2,473 6, % 2, INCENTIVE PAY 7, % 2,630 6, % 2, AUTO REIMBURSEMENT 8, % 2,743 8, % 2, ALLOWANCE % 1,431 8, % 2, SOCIAL SECURITY-MEDICARE % 7,698 20, % 6, SOCIAL SECURITY 67, % 22, , % 35, WELLNESS REIMBURSEMENT % % PENSION-POLICE & FIRE % 22,856 95, % 31, PENSION-GENERAL EMPL 11, % 3,783 10, % 3, EXECUTIVE EMP RET PLAN 43, % 14,765 57, % 19, RETIREMENT ALLOCATION 23, % 7,874 18, % 6, HEALTH INSURANCE 54, % 18,407 53, % 17, DEPENDENT HEAL TH INS 25, % 8,614 34, % 11, LIFE/DISABILITY INS 4, % , % 1, HEAL TH INSURANCE-UNION 59, % 20, , % 34, DENTAL-PPO 2, % 976 3, % 1, VISION % 437 1, % VEBA RETIREE HEAL TH INS % 2,654 8, % 2, WORKERS COMPENSATION 48, % 16,253 44, % 14, MEDICAUPHYCH EXAMS % 137 3, % 1, OTHER PROFESSIONAL SVCS 332, % 111, , % BANK SERVICE FEES 3, % 1,033 3, % 1, INFORMATION SVCS CHARGES 954, % 321,122 1,245, % 419, TRANSPORTATION REIMBURSEM % % ()2 EDUC & TRAINING/TRAVEL 12, % 4,268 23, % 7, MOTOR POOL MAINTENANCE 10, % 3,382 20, % 6, TELECOMMUN ICATIONS 129, % 43, , % 47, POSTAGE % 579 2, % ELECTRICITY 131, % 44, , % 69, DISPOSAL FEES 15, % 5,286 20, % 6, WATER & STORMWATER 66, % 22,397 72, % 24, LP/NATURAL GAS % 2,601 21, % 7, INSURANCE PREMIUMS % 59, , % 64, LIABILITY 150, % 50, , % 74, OFFICE EQUIPMENT MAINT 3, % , % 3, OTHER MAINTENANCE 4, % 1,576 8, % 2, OUTSIDE PRINTING % 157 3, % 1, BOOK BINDING % 325 2, % GENERAL OFC SUPPLIES 155, % 52,328 20, % 6, INCIDENTAL FURNISHINGS 11, % 4,020 13, % 4, GENERAL OFC SUPPLIES-EMO % 317 1, % GENERAL OPER SUPPLIES 7, % 2,428 14, % 4, UNIFORMS % % 2, UNIFORM ALLOAWANCE 2, % FIRE SUPPLIES 2, % 2, LICENSES/CERTIFICATIONS % 3,076 2, % DUES/SUBSCRIPTIONS 2, % 833 4, % 1, RADIO EQUIPMENT 33.65% 1, % INFORMATION SVCS FUND 1, % % MOTOR POOL 34, % 11,441 40, % 13, ADMINISTRATION $4,028,337 $1,355,535 $4,696,000 $1,581, DISPATC H FULL TIME $478, % 478,371 $770, % $ 770, PART TIME $16, % 16,500 $41, % 41, HOLIDAY PAY $ % 5,200 $5, % 5,900 7

15 /o Fire % Fire Assessable Fire 2017 Actual Allocation 2017 Fire Cost 2018 Budget Allocation Cost OVERTIME $100, % 100,904 $ % 32, SPECIAL PAY $3, % 3,000 $3, % 3, INCENTIVE PAY $2, % 2,140 $1, % 1, AUTO REIMBURSEMENT $1, % 1,200 $1, % 1, ALLOWANCE $2, % 2,685 $8, % 8, SOCIAL SECURITY-MEDICARE $9, % 9,601 $ % 13, SOCIAL SECURITY $34, % 34,844 $ % 58, WELLNESS REIMBURSEMENT $ % 300 $ % PENSION-GENERAL EMPL $1 4, % 14,696 $3, % 3, EXECUTIVE EMP RET PLAN $10, % 10,134 $11, % 11, GEN EMPL DC (401A) $3, % 3,500 $14, % 14, RETIREMENT ALLOCATION $16, % 16,900 $19, % 19, HEAL TH INSURANCE $62, % 62,000 $58, % 58, DEPENDENT HEAL TH INS $4, % 4,500 $2, % 2, LIFE/DISABILITY INS $ % 700 $ % HEAL TH INSURANCE-UNION $10, % 10,383 $10, % 10, DENTAL-PPO $2, % 2,700 $3, % 3, VISION $1, % 1,300 $1, % 1, VEBA RETIREE HEAL TH INS $3, % 3,091 $3, % 3, WORKERS COMPENSATION $25, % 25,400 $33, % 33, INFORMATION SVCS CHARGES $56, % 56,200 $73, % 73, EDUC & TRAININGfTRAVEL $ 17, % 17,482 $24, % 24, TELECOMMUNICATIONS $5, % 5,848 $27, % 27, INSURANCE PREMIUMS $ % 500 $ % RADIO EQUIPMENT MAINT $174, % 174,265 $225, % 225, OTHER MAINTENANCE $ % 300 $1, % 1, EMERG PREPAREDNESS $ % 242 $ % GENERAL OFC SUPPLIES $2, % 2,695 $3, % 3, GENERAL OPER SUPPLIES $8, % 8,933 $28, % 28, UNIFORMS $3, % 3,255 $9, % DUES/SUBSCRIPTIONS $ % 500 $2, % 2, FURNITURE AND EQUIPMENT $5, % 5, OTHER CAPITAL $12, % 12, DISPATCH $1,080,569 $1,080,569 $1,514,200 $1,514, LOGISTICS & SUPPORT FULL TIME $472, % $ 158,880 $478, % $ 160, OVERTIME $49, % 16,698 $44, % 14, SPECIAL PAY $2, % 963 $3, % 1, INCENTIVE PAY $1, % 444 $ 1, % ALLOWANCE $2, % 883 $4, % 1, SOCIAL SECURITY-MEDICARE $8, % 2,742 $8, % 2, SOCIAL SECURITY $29, % 9,972 $33, % 11, PENSION - POLICE & FIRE $26, % 8,789 $35, % 11, PENSION-GENERAL EMPL $21, % 7,399 $ 18, % 6, PENSION-GENERAL EMPL DC -401 $2, % 869 $ % RETIREMENT ALLOCATION $10, % 3,634 $12, % 4, HEAL TH INSURANCE $52, % 17,700 $41, % 13, DEPENDENT HEALTH INS $ % 2,860 $8, % 2, LIFE/DISABILITY INS $1, % 471 $1, % HEALTH INSURANCE-UNION $15, % 5,093 $ 10, % 3, DENTAL-PPO $1, % 505 $1, % VISION $ % 236 $ % WORKES COMPENSATION $22, % 7,504 $31, % 10, EDUC & TRAININGfTRAVEL $4, % 1,495 $6, % 2, MOTOR POOL MAINTENANCE $21, % 7,135 $24, % 8, TELECOMMUNICATIONS $1, % 608 $2, % HYDRANT RENTAL $1, 163, % 1,163,750 $1,161, % 1.161, INSURANCE PREMIUMS $ % 135 $ % SCBA EQUIPMENT MAINTENANCE $25, % 25,555 $46, % 46, OTHER MAINTENANCE $ % 17,183 $81, % 27, GENERAL OFFICE SUPPLIES $ % 125 $1, % INCIDENTAL FURNISHINGS $7, % 2,503 $9, % 3, GENERAL OPER SUPPLIES $ % 8 $5, % 1, UNIFORMS $ % 314 $3, % 1,279 8

16 2018 % Fire % Fire Assessable Fire 2017 Actual Allocation 2017 Fire Cost 2018 Budget Allocation Cost JANITORIAL SUPPLIES S17, % 5,915 $ % 8, FIRE SUPPLIES $ % 727 $6, % 6, DUES/SUBSCRIPTIONS $ % 17 $ % LOGISTICS & SUPPORT $2,026,834 $1,471,616 $2,108,100 $1,514, FIRE OPERATIONS FULL TIME $18,595, % $ 6,257,413 $19,027, % $ 6.402, HOLIDAY PAY 449, % 151, , % 165, OVERTIME 2,302, % 774,918 1,795, % 604, SPECIAL PAY 130, % 43, , % 45, INCENTIVE PAY 155, % 52, , % 53, ALLOWANCE 100, % 33, , % 37, SOCIAL SECURITY-MEDICARE 308, % 103, , % 102, SOCIAL SECURITY 1,271, % 427,754 1,297, % 436, PENSION-POLICE & FIRE 3,019, % 1,016,098 4,146, % 1,395, PENSION-GENERAL EMPL 4, % 1,680 4, % RETIREMENT ALLOCATION 342, % 115, , % ~17 HEALTH INSURANCE 188, % 63, % 17, ~18 DEPENDENT HEALTH INS % 2,860 8, % 2, ~19 LIFE/DISABILITY INS % 471 1, % ~20 HEALTH INSURANCE-UNION 2, % 703,943 2, 151, % 723, ~31 DENTAL-PPO % 20, % 20, ~35 VISION % 9,287 28, % 9, ~0 VEBA RETIREE HEALTH INS 453, % 152, , % 157, WORKERS COMPENSATION 705, % 237, , % MEDICAL/PSYCHO EXAMS 156, % 52, , % 70, OTHER PROFESSIONAL SVCS 210, % 70, , % 114, TRANSPORTATION REIMBURSEM % % EDUC & TRAINING/TRAVEL 26, % 9,033 27, % 9, MOTOR POOL MAINTENANCE 478, % 161, , % 176, TUITION REIMBURSEMENT 22, % 7,557 52, % 17, CAPITAL RECOVERY COST 1,805, % 607,584 1,805, % 607,584 11, % 3, INSURANCE PREMIUMS 50, % 16,859 48, % 16, RADIO EQUIPMENT MAINT 48, % 16,448 34, % 11, EMS EQUIPMENT MAINTENANCE % 18,889 89, % 30, OTHER MAINTENANCE-GARAGE 25, % , % 13, GENERAL OFC SUPPLIES 1, % 418 4, % 1, INCIDENTAL FURNISHINGS 10, % 3,501 15, % 5, LINEN AND BEDDING 1, % 642 2, % MEDICAL SUPPLIES 271, % 91, , % 95, CHEMICAL SUPPLIES 7, % 2,537 15, % 5, GENERAL OPER SUPPLIES 36, % % 19, GEN OPER SUPPLIES-GARAGE 19, % 6, % 8, UNIFORMS 323, % 108, % 116, TRAINING SUPPLIES 11, % 3, , % 8, FIRE SUPPLIES 100, % 100, , % HAZ MAT SUPPLIES 31, % 10,526 59, % 59, BLDG AlTERATIONS % 22,350 37, % 12, OTHER CAPITAL 155, % 52, EMERG PREEMPTION DEVICES 45, % 15, MOTOR POOL $76, % 25, , % 38, FIRE OPERATIONS $34,01 1,384 $11,526,129 $36,098,100 $12,306, FIRE & LIFE SAFETY FULL TIME $1, % $ 1,063,314 $ % s 1,274, OVERTIME 154, % 154, , % 84, SPECIAL PAY % 8, % 10, INCENTIVE PAY % 7,910 7, % 7, AUTO REIMBURESEMENT % 2,251 4, % 4, A LLOWANCE % 4,280 5, % 5, SOCIAL SECURITY-MEDICARE % 18,429 20, % 20, SOCIAL SECURITY ,00% 72, , % 100, PENSION-POLICE & FIRE 157, % 157, , % 254, RETIREMENT ALLOCATION % 18,000 18, % 18,000 9

17 2018 % Fire % Fire Assessable Fire 2017 Actual Allocation 2017 Fire Cost 2018 Budget Allocation Cost HEAL TH INSURANCE % 14,800 22, % 22, DEPENDENT HEALTH INS % 8,500 8, % 8, LIFE/DISABILITY INS % 1,400 1, % 1, HEAL TH INSURANCE-UNION 90, % 90,268 93, % 93, DENTAL-PPO 2, % 2,900 3, % 3, VISION 1, % 1,400 1, % 1, VEBA RETIREE HEAL TH INS 22, % 22,754 26, % 26, WORKERS COMPENSATION 37, % 37,100 44, % 44, MEDICAL/PHYCH EXAMS % 3, % 3, EDUC & TRAIN INGfTRAVEL 5, % 5,048 11, % 11, MOTOR POOL MAINTENANCE 55, % 55,451 82, % 82, TELECOMMUNICATIONS 1, % 1,784 3, % 3, INSURANCE PREMIUMS % % OUTSIDE PRINTING 3, % 3,008 6, % 6, GENERAL OFC SUPPLIES % 554 8, % 8, INCIDENTAL FURNISHINGS % 4,789 6, % 6, GENERAL OPER SUPPLIES 6, % 6,216 9, % 9, UNIFORMS 1, % , % 14, FIRE SUPPLIES 1, % 3, DUES/SUBSCRIPTIONS % , % 8, RADIO EUIMPENT 6, % 6, INFORMATION SVCS 1, % MOTOR POOL 68, % 68,000 40, % 40, FIRE & LIFE SAFETY $1,835,971 $1,835,971 $2,182,300 $2,183,800 CIP FIRE RESCUE OTHER MAINTENANCE $148, % $ 148,097 $ % $ MACHINERY AND EQUIPMENT 62, % 62,913 69, % OTHER CAPITA L 1,340, % 0 1,228, % 1.228, FIRE EQUIPMENT % 92, % , % FIRE PUMPER % 26, % DEBT SERVICE FUND FIRE GO REFUNDING $910, % $ 910,000 $955, % $ 955,000 $45,563,486 $18,509,598 $49,394,700 $21,736,198 10

18 Table 2 City of Boca Raton Fire Services Assessment Fire Incident Call Allocation Based on Five Years of Call Data Structure Sq. Ft. Number of Allocated Calls % Calls Residential 5, % Commercial <3500 3,500-9, ,000-29,999 30,000-49,999 50,000-74,999 >75,000 Total % 4.1 % 5.1 % 2.6% 4.3% 16.7% 36.6% Indust rial <30,000 30' ' 000 >100,000 Total % 2.2% 0. 5% 3.7% Exempt % Total % 11

19 Table 3 City of Boca Raton Proposed Fire Services Assessment Calculation Structure Sq.Ft. Residential Commercial <3500 3,500-9,999 10,000-29,999 30,000-49,999 50,000-74,999 >75,000 Total Industrial <30,000 30, ,000 >100,000 Total Number of Allocated % Cost #of Calls Calls Allocation... Units ~: 5, % $6,394,410 :J 47,366 ",_ % $538,875 ;: 1, % $576, % $720, % $361,613,.. " % $608,598 ~ 46 2, % $2,380,030,, 110 4, % $5,186,669 ; 2,069. ) % $137, % $310, % $80, % $528,239 : 199 Fee/Unit $135 $397 $1,737 $4,096 $7,861 $13,230 $21,637 $1,071 $5,1 80 $7,305 Amount $6,394,410 $539,523 $576,684 $720,896 $361,606 $608,580 $2,380,070 $137,088 $310,800 $80,355 Total Amount $6,394,410 $5,1 87,359 $528,243 Total $1 2,109, ,634 $12,110,012 Less Discount (4%) ($484,400) Received Revenue $11,625,

20 Table 4 City of Boca Raton Comparison of FY Fire Services Assessment to Proposed FY Fire Services Assessment Adopted FY Proposed FY Structure I Sq. Ft. Fee Number Of Units Revenue Revenue Fee Number Of Units Revenue Revenue Residential $125 46, 106 $5,763,250 $135 47,366 $6,394,41 0 Commercial <3,500 3,500-9,999 10,000-29,999 30,000-49,999 50,000-74,999 >75,000 Total $389 $1,719 $4,043 $7, 728 $13,067 $21,465 $5,763,250 1,348 $524, $575, $715, $355, $614, $2,318,220 2,061 $5, 103,705 $397 $1,737 $4,096 $7,861 $13,230 $21,637 $6,394,410 1,359 $539, $576, $720, $361, $608, $2,380,070 2,069 $5, 187,359 Industrial <30,000 30, ,000 > 100,000 Total $1,022 $5,002 $6, $132, $300, $76, $509,639 $1,071 $5,180 $7, $ 137, $310, $80, $528,243 Total $11,376,594 $12,110,012 Less Discount (4% ) ($455,064) ($484,400) Rece ived Revenue $10,921,530 $11,625,612 13

21 Exhibit B City of Boca Raton Proposed Fire Services Assessment Affidavit STATE OF FLORIDA COUNTY OF PALM BEACH Before me, the undersigned authority, personally appeared SHARON MCGUIRE, who after first being duly sworn deposes and says: 1. I am the OMB Director for the City of Boca Raton. 2. With respect to the Notice of Public Hearing for the Proposed Fire Services Assessment, notices substantially similar to the one attached to this Affidavit were prepared and caused by me to be mailed on August 17, 2018 to all the owners, as recorded in the Palm Beach County property records, of all property affected by the proposed adjustments in the annual Fire Services Assessment. Affiant The following instrument was acknowledged before me this 22h day ofaugust 2018 by SHARON MCGUIRE, who is personally known to me. NOTARY PUBLIC otj fl; -/tc/ Signature GAIL MMEDINA Notary Public - Stateof Florida Commbslon I GG 1IS28J My Comm. F.xpirps Aug 1, 20 21

22 -DO NOT PAY NOTICE OF PUBLIC HEARING - PROPOSED CHANGES TO FIRE SERVICES NON-AD VALOREM ASSESSMENT IN ACCORDANCE WITH SECTION , FLORIDA STATUTES PROPERTY CONTROL NUMBER: THIS IS NOT A BILL EAST PROPERTY MANAGEMENT LLC 7777 NW BEACON SQUARE BLVD BOCA RATON FL NOTICE IS HEREBY SERVED THAT THE CITY COUNCIL OF THE CITY OF BOCA RATON IS CONSIDERING ADJUSTMENTS TO THE ANNUAL NON-AD VALOREM ASSESSMENT FOR THE PROVIS ION OF FIRE PROTECTION SERVICES TO ALL PROPERTIES WITHIN THE CITY OF BOCA RATON. THE TOTAL PORTION OF TH E FIRE SERVICES COSTS PROPOSED TO BE COLLECTED BY THE ANNUAL NON-AD VALOREM ASSESSMENT IS $12,110,895. THE PROPOSED NON-AD VALOREM ASSESSMENT WILL BE COLLECTED AS PART OF PALM BEACH CO UNTY'S ANNUAL PROPERTY TAX COLLECTION PROCESS. THE UN IT OF MEASURE APPLIED TO DETERMINE THE NON-AD VALOREM ASSESSMENT VARIES BY PROPERTY TYPE. FOR RESIDENTIAL STRUCTURES, THE UNIT OF MEASUREMENT FOR THE NON AD VALOREM ASSESSMENT IS THE NUMBER OF RESID ENTIAL UNITS. FOR COMMERCIAL STRUCTURES, THE UNIT OF MEASUREMENT FOR THE NON-AD VALOREM ASSESSMENT IS THE SQUARE FOOTAGE OF THE STRUCTURE CATEGORIZED AS FOLLOWS: LESS THAN 3,500 SQ. FT.; 3,500-9,999 SQ. FT.; 10,000-29,999 SQ. FT.; 30,000-49,999 SQ. FT.; 50,000 74,999 SQ. FT.; AND GREATER THAN 75,000 SQ. FT. FOR INDUSTRIAL PROPERTIES, THE UNIT OF MEASUREMENT FOR THE NON-AD VALOREM ASSESSMENT IS THE SQUARE FOOTAGE OF THE STRUCTURE CATEGORIZED AS FOLLOWS: LESS THAN 30,000 SQ. FT.; 30, ,000 SQ. FT.; GREATER THAN 100,000 SQ. FT. THE APPLICABLE NUMBER(S) OF UNITS/SQUARE FOOTAGE CONTAI NED IN YOUR PARCEL IS COMMERCIAL SQ. FEET. THE TOTAL AMOUNT OF THE PROPOSED NON AD VALOREM ASSESSM ENT TO BE LEVIED AGAINST YOUR PARCEL IS FAI LURE TO PAY THE ASSESSMENT W ILL CAUSE A TAX CERTIFICATE TO BE ISSUED AGAINST THE PROPERTY WHICH MAY RESULT IN A LOSS OF TITLE. A PUBLIC MEETING W ILL BE HELD AT CITY HALL ON SEPTEMBER 13, 2018 AT 6:00 P.M. TO CONSIDER THE ADJUSTMENTS TO THE NON-AD VALOREM ASSESSMENT. AS AN AFFECTED PROPERTY OWNER, YOU HAVE A RIGHT TO APPEAR AT THE PUBLIC HEARING AND/OR TO FILE WRITIEN OBJECTIONS WITH THE CITY COUNCI L W ITH IN TWENTY (20) DAYS OF THIS NOTICE. SHOULD YOU HAVE ANY QUESTIONS REGARDING THE NON-AD VALOREM ASSESSMENT, PLEASE CONTACT THE CITY CLERK AT , OR AT CITY HALL AT 201 WEST PALMETIO PARK ROAD DURING REGULAR BUSINESS HOURS (MONDAY- FRIDAY; 8:00 A.M. TO 5:00 P.M.) IN ACCORDANCE WITH THE AMERICANS W ITH DISABILITIES ACT AND FLORIDA STATUTES , PERSONS W ITH DISABILITIES NEEDING SPECIAL ACCOMMODATION TO PARTICIPATE IN THIS PROCEEDING SHOULD CONTACT THE OF FICE OF THE CITY CLERK AT AT LEAST THREE BUSI NESS DAYS PRIOR TO THE PROCEEDING (WHENEVER POSSIBLE) TO REQU EST SUCH ACCOMMODATION.

23 Exhibit C City of Boca Raton Proposed Fire Services Assessment Publishers Affidavit

24 The Pahn Beach Post Palm Beach Daily News I i~ibar PROOF OF PUBLICATION STATE OF FLORIDA PUBLIC NOTICE Before the undersigned authority, personally appeared Tiffani Everett, who on oath, says that he/she is a Legal Advertising Representative of The Palm Beach Post, a daily and Sunday newspaper, published in West Palm Beach and distributed in Palm Beach County, Martin County, and St. Lucie County, Florida; that the attached copy of advertising for a P-Main Legal ROP was published in said newspaper on: first date of Publication 08/20/2018 and last date of Publication 08/20/2018. Affiant further says that the said The Palm Beach Post is a newspaper published in West Palm Beach, in said Palm Beach County, Florida and that the said newspaper has heretofore been continuously published in said Palm Beach County, Florida, daily and Sunday and has been entered as second class mail matter at the post office in West Palm Beach, in said Palm Beach County, Florida, for a period of one year next preceding the first publication of the attached copy of advertisement; and affiant further says that he/she has neither paid nor promised any person, firm or corporation any discount, rebate, commission or refund for the purpose of securing this advertisement for publication in said newspaper. BOCA RATON, CITY OF 201 W PALMETTO PARK RD BOCA RATON, FL Invoice/Order Number: Ad Cost: $ Paid: $0.00 Balance Due: $ Signed Signed Please see Ad on following page(s). Page 1 of3

25 BOCA RATON, CITY OF 201 W PALMETTO PARK RD BOCA RATON, FL Invoice/Order Number: Ad Cost: Paid: Balance Due: $ $0.00 $ CITY OF BOCA RATON NOTICE OF PUBLIC HE_ARJNG PROPOSED ADJUSTMENTS TO THE ANNUAL FIRE SERVJCES NON AD VALOREM ASSESSMENT IN ACCORDANCE WITH SECTION , FLORIDA STATUTES NOTICf IS HERU!Y Gl~N th;.11he City CoJnOl d ih<! City o! lh::o P.<1ton i:. c.;:.n~rin:g o~ju~mcnl:. to th?: onn-jo1 n~o:f Yobn~m auc:.!.t'ilent b -t fae provi>ion d fife p<olecj"-ln seryi.ce lo oil?'operriei with. in lhe City of ~<>co fwqn, T~ 101:>1 t(""!lt "o P'~i>";<id 10 oo ~~lr;>;lod by I~~ City by tl1 r.on<id '"'\::<;,,.,,cu"''""""' i>! 12, ino no 11<od YOlorcm <m.cmnr.nl will C:c collocl<;>~"' porl cf l'1;1lm lk:ach CcM1ly'> t11i.:1uol prope1 ly I:> rollecl' '1 p1<>'.l!!ls. Tlie a!y.o!sfili<r1i b1 eagh por~el ol pro;:erty I~ based up::in each parcel's d:m!.kol!on and lhe l=lal nun;bcr of billi1>3 ur.o. attribu:cd 1~ :hat pored. The lolbwir.g bb!e n.liect; p-op:>loil Fit" 5!.rYiCE'l k!t.1llt'lert, scl.,.,dule ,...:-==.;:U.. :::. ':,='-;:x;:-:.t ~...ud,,.,...,,,, T~ U.lt.o!_,.. s l.7~i $ 2 1. ~!7 lc.00)- l X.oo; IOT. 1$.11-0 A!"'b1ic hearing will be hdd in 1"" Council Ct.cm.bar cl loco Ra1Dn City 1~11, 201 W. P11lmctt<> P11rk ~d, ~ 'Jh!J<$dl')', September 13, ~ :00 p.m., or 01 $00A thereohor os possible, to cons!der the odjustrnems lo 1h.c non ad..,.ion,,. ol>tumtm. Affected property DWnl!ri have lhr right io app!>qr at lh~ p11bli~ hc>aring and/or Ii~~n cbjixtians 'Wi1h the Ci!)' C.ovncil wilhin rwcnty [:IOJ dciy.1of ltii5 Mike. l.-opi~i cf tho- ;.: n:_t,imingry FirG S.Crvic;cs A~.c~monr Ro!f for fi5col Yoor ore <l'o'oiloble f0< lr1p9c1;011 ot 11-B Ofii=e of the Oly C'9rk. City Holl, 2{) 1 W. l'<frno!ta Park Fb:xl, Boca ~alon, FID1itb. Pie::ise c.on10~1 tn9 Oflite of lh0 City Clod< 01.5(1 J.J9J.77'0 dvrinv re<.;ivl;)f b-j1ine11 hours (Monday - frid::iy, B:OO o.m. lo 5:00 p.m.i wifn ony q;.1 ~?i.~i:x,?> regarding lltt! fi:rc! 1e-.-v~~ O?.)'~~meriL Pvn\."Onl to F.S. 19i'.~6:l2i61, I~.<> nnn.u;>l n:>no;! YOlomm a,..c,.,mcnl is lie b~ ~ollnclr.d for o P'9rioo of more 1hon or.e yeor, S11San S. So lon, CMC, Cil) Cl,.d:. Clti of lko:o li:a'<:n, flotioo NOllCE; lf (lny cloci1ion i;i 6,9 Cil) CQ~ntil ollec11 you, Qncl yoj O@ <i::le re opp~ol 0'1'f dr,cl!ion mod~ c? thi 1 rr.eeing... ilh te1pe<1 lo any malh:r CCrdidL"fed,. you wiji tte!!d C l<:::old cl th~? OCceding!. a..,d,!:>. $Vcfi pvrp.q GS, you m{l'y nco;l to ll"!vie llv..it.;i t>-h(llim '"""cl of 6q p.'cceedlogs is mode,.,. hich record ll\dudes ilia le-slifl'>olly oooevide.'lce up!).1,. hid'i ihe appeal i;. lo be b:z>ed. Thi> NOiY'.:E i> req.,i1e:l by Slole low. I: you dc.5ire a >'Crba.:im ICOnsi;ripl, you ~i.,,,11 ha.,., :he rcoponsibility, O' yo1jr O'"'" GC!t, to O-'TOrgs f<:< the lron.krlpl. In o:cord~ncc w'ilh rhc A rr.crican~ with Dis'1biliti<":s J.v;.1 ar-a"i Fbr~ $.~:11 utes , per.sons " ith d4:>bllilie1 noodlr.;; speciol ox<>,,;mcdo.tlon ~ po:<i:ipclo in thi p-o;:t:d ing,hovld conloci :he Ofiice ol 1'1e City Cli<>rk ot 39:;_77 40 al lr.o:t thrr.r. buoinc" cloy prior to tho prccoodirc~!whenever p:»~ble) :> r~que11.such occorr"1!o:l~1; ;<"1, Page 2 of 3

26 PU!JU5H: A1J~.11t 20, 7018 Page 3 of 3

27 Exh ibit D City of Boca Raton Proposed Fire Services Assessment Rates FY Propertv Use Category Type Unit of Measure Res i dentia I Per dwel l ing unit Commercial Less tha n 3,500 sq.ft. 3,500-9,999 SQ.ft. 10,000-29,999 sq.ft. 30,000-49,999 sq.ft. 50,000-74,999 sq.ft. Greater than 75,000 sq.ft. Industria l Less than 30,000 sq. ft. 30, ,000 sq.ft. Greater than 100,000 sq.ft. Annual Assessm ent $135 $397 $1,737 $4,096 $7,861 $13,230 $21,637 $1,07 1 $5,180 $7,305