Subject:
Title
Approval of an Agreement with the Property Appraiser for Data Sharing and Non-Ad Valorem Assessment Support
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Fiscal Impact:
Services provided under this contract are paid for by those County Departments who have non-ad valorem assessment programs, including Solid Waste, Fire Rescue, and Natural Resources Management (Stormwater). Based on the number of parcels in FY 2024-25 the annual charge is estimated at $397,977.
Dept/Office:
Budget Office
Requested Action:
Recommendation
It is requested that the Board of County Commissioners approve a three (3) year Agreement with the Brevard County Property Appraiser for data sharing and non-ad valorem assessment support.
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Summary Explanation and Background:
At the Board’s May 17,2022 regular meeting, the Board renewed the Agreement with the Property Appraiser for a three-year period. The Property Appraiser has maintained an Agreement with the County since 1990 for the development and maintenance of an expanded use codes to facilitate collection of the non-ad valorem assessments through the property roll. The County’s current Agreement with the Property Appraiser expires on September 30, 2025.
Section 197.3632(2), Florida Statutes, Uniform method for levy, collection, and enforcement of non-ad valorem assessments, states in part, a local governing board shall enter into a written agreement with the Property Appraiser for reimbursement of necessary administrative costs incurred in effecting the uniform method of collection.
The attached renewal is for a period of three years beginning with the development and maintenance of the use codes for Fiscal Year 2025-26 through Fiscal Year 2027-28. This Agreement reflects the same terms as the existing agreement, and there is no increase in the cost per parcel.
Clerk to the Board Instructions:
Maintain necessary documents for records retention.