Lauderdale Lakes Fire Final Report

Fire / Rescue Assessment Program Update LAUDERDALE LAKES, FLORIDA

1515 University Drive, Suite 231 Coral Springs, FL 33071 v.954.509.2088 f.650.858.0509

August 4, 2008

TABLE OF CONTENTS
August 4, 2008 Chapter 1. INTRODUCTION AND EXECUTIVE SUMMARY 2. CURRENT ASSESSMENT PROGRAM BACKGROUND 3. BUDGET AND FINANCIAL ANALYSIS 4. SERVICE DEMAND ANALYSIS 5. PROPERTY ANALYSIS 6. ASSESSMENT FEE POLICY OPTIONS 7. IMPLEMENTATION SCHEDULE ATTACHMENT A – ASSESSMENT PROGRAM HISTORY ATTACHMENT B – SERVICE CALL APPORTIONMENT DETAILS ATTACHMENT C – 2007 PROPERTY DATABASE SUMMARY Page 1 7 20 29 35 38 46 47 51 54

LAUDERDALE LAKES, FLORIDA Fire / Rescue Assessment Program Study

1.

INTRODUCTION AND EXECUTIVE SUMMARY

The Matrix Consulting Group was retained by the City of Lauderdale Lakes to conduct a Fire / Rescue Assessment Program Update Study. The study tasks included a review of the basis of the existing non-ad valorem fire / rescue fee, comparison of the fee structure to other area programs, an update of the apportionment methodology, and preparation of various rate policy options for consideration by the City Commission. In bringing forward policy options for the City Commission to consider, the project team has assembled this report, which summarizes our findings, conclusions and recommendations, where appropriate. 1. INTRODUCTION The Matrix Consulting Group utilized a wide variety of data collection and analytical techniques to prepare this study of the Lauderdale Lakes Fire / Rescue Assessment Program. The project team met regularly with the Steering Committee, comprised of the City Manager, Finance Director, and Fire Chief. The project team conducted the following activities in order to prepare this report and the recommendations herein: • We obtained and analyzed the City of Lauderdale Lakes’ assessment program enabling ordinance and all subsequent rate resolutions that provided for the adoption of annual rate adjustments. We obtained and analyzed the City of Lauderdale Lakes’ current real property database provided by the Broward County Property Appraiser’s Office. We obtained and analyzed the Broward Sheriff’s Fire Rescue Division – Lauderdale Lakes service call data from the computer-aided dispatch (CAD) / records management system (RMS) obtained from the Broward Sheriff’s Office

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Communications Division. This included detailed workload statistics for all fire / rescue / EMS service response types in calendar year 2007. • • • We obtained and analyzed financial and budget data documents. We consulted with and provided interim reports and updates regarding study progress and received periodic direction from the project Steering Committee. We developed three rate policy options for consideration by the City Commission during budget review sessions for the upcoming fiscal year 2008 - 2009. The next section addresses some of the key questions related to the review of the City’s assessment program. 2. KEY STUDY QUESTIONS The City of Lauderdale Lakes’ Fire Assessment Program was established in fiscal year 1998 – 1999 and is currently in its tenth year. The study activities were geared toward identifying the existing program structure and policies and providing recommended structure updates while also providing policy options. The program has not undergone an extensive review of service demand apportionment and has only undergone minor adjustments in policy since the program’s inception. Key questions answered by the review of current program policies include: • What are the current program policies, findings and determinations within the enabling ordinance, Initial Assessment Resolution and Final Assessment Resolution? Are the program costs fairly and reasonably apportioned to benefiting properties based on Florida Law? What are the current policy elements within the existing Lauderdale Lakes assessment program regarding assessment categories, rates, and exemptions? What legal provisions and restrictions should the City consider in designing program policies and rates? What policy issues should be reviewed in more detail and/or considered for adjustment based upon review of existing case law parameters?

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• • • •

How does the City’s rate structure compare to other jurisdictions in Broward County? Are EMS costs separately budgeted and accounted for to exclude funding of EMS services with assessment funds? Are EMS calls for service excluded from the service demand allocation percentages? How are the property use codes apportioned within the current system and has the methodology been updated to exclude the medical calls in the apportionment policy? In order to answer the questions above, the project team performed a detailed

analysis of the history of the assessment program in order to develop recommendations to update the program based upon existing case law as well as the current assessment and financial environment in Broward County, Florida. Throughout the study process, the project team reviewed progress and discussed findings with the project Steering Committee. The section, which follows, provides an executive summary that includes tabular summaries of the identified program policy issues, recommended changes to the assessment program policy, and rate policy options. 3. EXECUTIVE SUMMARY Prior to developing rate recommendations, the project team set about evaluating the current assessment program policies, property categories utilized, the program structure, and the rates as they compare to other fire assessment programs in Broward County. This analysis resulted in identifying needed program changes, which were discussed with the Steering Committee, so that recommendations could be formulated.

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(1)

Summary of Issues and Recommendations The project team prepared the following summary of issues and

recommendations based on comparisons of rates and programs in Broward County.
Issue Program Structure: • Establishment of a separate multi-family rate in the residential property category Recommendation Not recommended. The most common approach is to charge a per dwelling unit rate, which is how the current program is structured. Records database structure is also an issue (property vs. calls) To be consistent with the 2002 Ordinance changes based on Florida case law, the City should combine the Medical, Assembly, Government, and Educational categories into one, combined “Institutional” category. • Basic Program Rate Structure The City should keep the per 100 square feet rate charge and continue without a cap on the building size that the fee applies to. Program Policy: • Assessments on Governmental Properties Due to statutory interpretation, legal, and collection issues, the City should formally adopt a policy that exempts government property from paying the assessment. No policy changes are recommended. The City should perform periodic updates to the program methodology due to changes in service demand percentages and the tax base upon which rates will be applied. Steering Committee guidance was to provide several options for the Commission to review. This guidance resulted in the formulation of four options ranging from $141.38 to the maximum rate with capital expense of $197.66.

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Non-Residential Rate Categories

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Assessments on other Institutional Properties Apportionment methodology calculations

Rate Policy: • Maximum Assessable costs: $4,487,802 • Maximum possible rate (w/capital): $197.66 • Maximum w/out Capital expenses: $157.39 • Current residential rate: $149.36

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Rate Options

After review and discussion of the analysis and findings, the Steering Committee provided direction on development of three assessment policy options for consideration

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by the City Commission. The following four policy alternatives and rate scenarios were developed based upon Steering Committee direction: • Option 1 – Revenue neutral rate of $141.38: Based upon the calculated apportionment percentages, the rates that generate the same gross revenues as in the existing program require a reduction in the residential rate of 5%. Option 2 – Maintaining current residential rate of $149.36: The apportionment percentages that maintain the current residential rate will result in an increase in revenues due to required rate adjustments for non-residential properties based on the service call apportionment. Option 3 – Rate necessary to fully fund operations without any capital expenditures is $157.39: This rate represents the amount of funding necessary to fully fund the ongoing operational needs of the fire contract without any investment in capital expenditures, which for fiscal year 2009 could be programmed as high as $914,500. Option 4 – Maximum rate to include operations and capital is $197.66: This rate option assumes that all of the required fire-related capital items are acquired ($914,500 in fiscal year 2009) while also recovering the necessary funding to achieve the maximum assessable revenues for operational needs. The table, which follows, provides a summary of the detailed rates by property type for each of the above four options along with the total revenues raised and the increase or decrease in revenues as compared to the current rates.
Rate Policy Options Summary Property Type Residential Unit Per dwelling Commercial Per 100 sq. ft. Industrial Per 100 sq. /Warehouse ft. Institutional * Per 100 sq. ft. Vacant land Per acre Total Revenues = Increase / (Decrease) = Current $149.36 $15.90 $3.77 $56.34 $457.81 $2,939,212 Option 1 $141.38 $21.55 $4.82 $38.40 $324.78 $2,952,771 $13,559 Option 2 $149.36 $22.77 $5.09 $40.57 $343.10 $3,119,514 $180,303 Option 3 $157.39 $23.99 $5.36 $42.75 $361.54 $3,287,095 $347,884 Option 4 $197.66 $30.13 $6.73 $53.69 $454.06 $4,128,181 $1,188,969

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* The “Current” rate is the average of the Medical, Assembly, Government, and Educational rates
that are recommended to be combined into "Institutional" under the new rate structure.

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For the remainder of this report, it is our intent to bring forth detailed information related to recommended program updates in addition to presenting the City Commission with the three rate policy options to consider for the fiscal year 2008 – 2009 budget process. The following subjects will be covered in the overall analysis of the City’s fire assessment program: • • • • • Current Assessment Program Background Budget and Financial Analysis Service Demand Analysis Property Analysis Assessment Fee Policy Options The next chapter provides background related to the current program policies.

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2.

CURRENT ASSESSMENT PROGRAM BACKGROUND
This includes

This chapter of the report provides historical information and comparative data regarding the City of Lauderdale Lakes Fire Assessment Program.

information regarding how the current program is structured as well as how it compares to other fire assessment programs in Broward County. Attachment A provides details about how the City’s assessment program developed over the past 10 years. The following are highlights of the history of the City’s assessment program: • Fiscal Year 1998: – – • • Fire assessment program and fee established at $82.20 Ordinance policy is to apply fee to all properties, including tax-exempt government entities

Fiscal Year 1999: Fee lowered to $75.41 Fiscal Year 2000: – – Policy update to recover 100% of net revenue Fee increased to $191.49

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Fiscal Years 2001-2006: – – Policy remains constant with 100% revenue recovery In 2002, ordinance is updated to eliminate references to EMS per Florida case law. Interim Fire Assessments are also eliminated from the ordinance. January, 2005, City contracts with BSO for fire / rescue / EMS services Maximum fee is in FY 2005 at $236.78

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FY’s 2007 and 2008: Fee lowered to current rate of $149.36 for past two years.

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The section, which follows, provides data related to the City’s current residential assessment rate as it compares to the rates of other municipalities in Broward County. 1. LAUDERDALE LAKES’ ANNUAL FIRE ASSESSMENT RATE IS CURRENTLY ABOUT $10 GREATER THAN THE BROWARD COUNTY AVERAGE. The first step undertaken in evaluating the City’s fire assessment program was to determine how the current rates compare to the rates of other cities in Broward County. The county is unique by Florida standards in the number of communities that have implemented a fire assessment program. Assessments are not widely used in other parts of Florida. The table, below, provides current rate data for residential properties:
FY 2007-08 Residential West Park Southwest Ranches Weston North Lauderdale Unincorporated Lauderhill Pembroke Pines Parkland Lauderdale Lakes Oakland Park Tamarac Lauderdale By The Sea Miramar Coconut Creek Hollywood Davie Coral Springs Deerfield Beach Sunrise Wilton Manors Fort Lauderdale Dania Beach Hallandale Beach Lighthouse Point Pompano Beach Cooper City Average = Per Res. Unit or Single Family $299.27 $296.00 $232.20 $206.00 $190.00 $188.00 $153.48 $151.00 $149.36 $149.00 $141.00 $130.00 $120.85 $116.48 $109.00 $104.00 $99.95 $99.00 $97.50 $95.59 $94.00 $93.57 $90.00 $79.86 $75.00 $64.33 $139.40 Multi-family

$245.50 $323.00

$104.84

$121.88

$90.00

$61.12 $157.72

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The following points highlight the data contained in the preceding exhibit: • • The average assessment rate in Broward County is $139.40 while the rate for the City of Lauderdale Lakes is $149.36. Twenty-six of the 31 cities in Broward County, or 84%, have fire assessment programs. Broward County has a large number of cities, representing a full 8% of the total number of cities in the State of Florida (31/387). Palm Beach County is the only county with more cities. Some cities utilize a residential rate that is broken down into separate single family and multi-family rates. The table, below, provides a summary of the City’s residential rate history and gross revenues since the program’s inception, summarized from Attachment A data:
City of Lauderdale Lakes Fire Assessment Rate Policy 10-Year History Adopted Residential Unit Rate $75.41 $191.49 $191.78 $207.50 $207.50 $229.42 $236.78 $226.30 $149.36 $149.36 % Change Prior Year n/a 154% 0% 8% 0% 11% 3% -4% -34% 0% % Change Prior Year n/a 160% 0% 3% -2% 15% 4% -3% -33% 1%

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Fiscal year 1998-99 1999-2000 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08

Gross revenues $1,449,000 $3,762,600 $3,757,197 $3,866,698 $3,772,480 $4,335,061 $4,513,720 $4,362,626 $2,921,695 $2,950,406

The following points highlight the data contained in the table, above: • In FY 2000, the rate policy of the City Commission was to recover close to 100% of the net assessable Fire Department costs via the non-ad valorem fire assessment fee. This increased the rate 154% from $75.41 to $191.49. Annual gross assessable revenues for the 10-year period ranged from a low of $1.4 million to a high of $4.4 million in fiscal year 2005. After contracting out fire/rescue/EMS services to the Broward Sheriff’s Fire Rescue Division in January, 2005, the City provided subsequent assessment fee rate relief via a 34% rate reduction beginning in fiscal year 2007. The rate has been constant at $149.36 for the past two fiscal years.

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Given the current tax and fee environment in Florida, the Matrix Consulting Group was instructed to develop rate policy based upon setting an acceptable residential rate using two criteria: • • A stabilized rate that does not deviate from the current amount substantially while staying relatively close to the County average rate, and A rate that would provide at least the same revenue as is currently being raised.

Finding: The City Commission has several rate policy options and the Matrix Consulting Group developed four options based on staff direction. 2. LAUDERDALE LAKES’ CURRENT ASSESSMENT POLICY PROVIDES ONE, RESIDENTIAL PROPERTY CATEGORY. The project team reviewed both the residential and non-residential rate structure of all cities that use a fire assessment to fund Fire Department services in Broward County. This included not only a comparison of the rates being charged, but also a look at the number of residential and non-residential property categories being used in each jurisdiction’s assessment program structure. The residential rate comparison shown in the preceding section indicates that 6 of the 26 jurisdictions list both a single-family and multi-family rate, with 5 of the 6 having some rate variation between the two residential categories. Based upon the number of multi-family units in the City of Lauderdale Lakes, the opportunity to charge a separate multi-family rate was investigated. It was determined that the property use code used in the Fire Records Management System, which is based on the National Fire Incident Reporting System (NFIRS), for residential fire responses is broken into two codes: Code 419, which groups together responses to both single-family homes and duplexes, and, Code 429, which includes all “multi-family” dwellings, such as apartments, condos, townhomes, row houses and tenements. The fire codes found in
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the National Fire Incident Reporting System (NFIRS) groups single family and duplex responses as one code type (code 419: 1 or 2 family dwelling, detached). The Broward County Property Appraiser’s Division of Revenue (DOR) coding system considers “multi-family” as 2-9 unit buildings or 10+ unit buildings. The two-digit code number used by the Property Appraiser for each of these property classifications is based on the Florida Department of Revenue (DOR) property use codes reflected in Rule 12D-8.008, Florida Administrative Code. Because of the variation between how properties are classified in the two systems used to determine service demands, coupled with the fact that developing subcategories of residential uses treats residential property owners and renters differently, most cities in the County have chosen to assign one residential rate to all types of residential properties. It is possible that the other cities have performed

extensive research on their data to develop a valid multi-family rate or just treated the duplexes as single-family homes, which diminishes accuracy. It may be possible to establish an accurate multi-family rate by grouping together certain categories but extensive analysis of the property database would be required to obtain an accurate model and this approach is not recommended. Charging one residential rate continues to ensure that everyone is charged the same rate based on the overall property use being a residential dwelling unit. Recommendation: The City should maintain the existing residential program design, which provides that all units are charged the same fee based on the number of residential units per building or single-family home.

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3.

LAUDERDALE LAKES’ CURRENT ASSESSMENT POLICY PROVIDES SIX NON-RESIDENTIAL RATE CATEGORIES WHILE MOST CITIES HAVE THREE OR LESS NON-RESIDENTIAL CATEGORIES. The project team also reviewed the non-residential property categories being

used by the various assessment programs.

The rate structure for non-residential

properties is dependent upon the policies adopted by the legislative body, which must fairly and reasonably assess costs by adopting various rates for different classifications of properties based on service demands. Whether a City utilizes many categories, or only a few, depends on several factors. A review of prior policies and legal

considerations is important to determine if there should be an updates to the categories. The project team reviewed the detailed assessment program resolutions as well as the enabling ordinance (Code Section 46-251 to 46-313) that established the Fire Rescue Services Non-Ad Valorem Assessment. The City made the proper adjustments to the assessment program ordinance to reflect Florida case law. In 2001, the

assessment program resolutions provide language indicating that the rates were established in accordance with the Fourth District Court of Appeals case law related to legal challenges in both Pembroke Pines and North Lauderdale. Ordinance updates were made the following year via Ordinance 2002-17, which eliminated the reference to Emergency Medical Services being funded by the program. However, the City was slow to adjust the funding being raised by the assessment. collapse the number of non-residential categories. The exhibit, which follows, provides a summary of the non-residential categories used in each City in Broward County as well as the percentage breakdown of those with three (3) or less categories versus those with four (4) or more. The City also did not

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EXHIBIT 1 NON-RESIDENTIAL PROPERTY CATEGORIES USED BY BROWARD CITIES
CATEGORIES City Coconut Creek Cooper City Coral Springs Comm. X X Indust./ Ware. X X X Insti. X X • • • • • Assembly Educational Hotel/Motels Medical Educational Acreage • Other Category (Specify) Commercial/Office/Institutional

Dania Beach Davie Deerfield Beach Fort Lauderdale Hallandale Beach Hollywood Lauderdale By The Sea Lauderdale Lakes Lauderhill Lighthouse Point Miramar North Lauderdale Oakland Park Parkland Pembroke Pines Pompano Beach Southwest Ranches Sunrise Tamarac Unincorporated West Park Weston Wilton Manors

X X X X X X

X X X X X X

X X X X X X

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Office Pari-mutuel

X X X X X X X X X X X X X X X

X X X X X none X X X X X X X X X

X X X X X X X X X X X X X X

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Non-residential Assembly Educational Medical Nursing homes Non-exempt Institutional Mobile Home Parks per DU

• • •

Vacant Lot Nursing homes Vacant Lot

X

X Summary

X Count 16 10

• • Percent 61.5% 38.5%

Cities with 3 or less Non-residential rate categories = Cities with 4 or more Non-residential rate categories =

Government Nursing Home Comment Most cities use Commercial, Industrial/ Warehouse, and Institutional Only Lauderdale Lakes and Dania Beach have 6 or more categories

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The following points highlight the data contained in the exhibit on the preceding page: • • • • In Broward County, 16 of 26 cities, or 61.5%, utilize 3 or less non-residential property categories. Most cities use the following non-residential categories: commercial, industrial / warehouse, and institutional. In Broward County, 10 of 26 cities, or 38.5%, utilize 4 or more non-residential property categories. Only 2 of 26 cities (including Lauderdale Lakes), or 7.7%, utilize 6 non-residential property categories. The current non-residential categories that are used by the City appear to reflect both the desired City policies as well as holdover categories from when the City program was first implemented. The categories used include separate property groups and rates for “Medical, Assembly, Government, and Educational.” The need to make detailed distinctions between property types that are accessible to the public has been dropped by most programs unless there are special local circumstances. Collapsing these categories in order to spread the calls and rates more evenly among a larger group of properties, while eliminating vestiges of past policies that may no longer legally supportable, are recommended program updates. Recommendation: The City should collapse the number of non-residential categories from six to three by combining and classifying Medical, Assembly, Government, and Educational properties into a new “Institutional” category. 4. THE CITY OF LAUDERDALE LAKES IS NOT CURRENTLY BILLING ASSESSMENTS ON GOVERNMENT OWNED PROPERTIES. The City has had an ongoing assessment policy that ALL properties within the City receive benefit from fire rescue services and shall, therefore, be assessed the fee. Section 46-313, “Collection of Assessments Against Government Property,” provides

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that the City may assess government property and that a mandamus action may be undertaken in the event of non-payment. However, the law also appears to provide the option to choose whether or not to charge the assessment through via the following introductory phrase: “If fire rescue service assessments are imposed against government property, . . .” The past policy of the City has been to assess government properties; however, there are differences of opinion as to the interpretation of State Statutes regarding legality, governmental immunity, and case law that prevent collection of assessments of this nature on governmental properties. Because case law establishes that payment of such assessments cannot be enforced by a lien against public property, the City has included the mandamus language in the ordinance, which requires enforcement through a judicial action to compel payment. Additionally, County or other subdivisions of the State may argue that they are not authorized to pay the assessment because there has been no budget appropriation providing staff the proper authority for the government to make the assessment payment. Governmental units have been sent separate bills for the assessment in the past, but because of the matters discussed, there have been no payments received by the City. The City has not legally pursued these matters through mandamus actions due to the City’s desire to avoid costly legal battles with indeterminate results, not to mention potential damage to inter-governmental cooperation. It appears that because earlier attempts were thwarted for the reasons discussed, the City has opted to not impose or bill the assessment on governmental, tax exempt, institutional properties, such as those owned by the School Board of Broward County or the Board of County Commissioners.

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The City is assessing all institutional property that is not government owned, including churches and private schools. What should be exempt from the assessment program is a matter of Commission policy. Regardless of Commission desires, the fire rescue assessment program must continue to meet case law standards for a valid special assessment. Any proposed exemptions require special scrutiny to ensure that there is a rational nexus between the assessment exemption and a legitimate public purpose. The City’s current program follows this guideline by allowing an exemption only for governmental properties. This policy preserves Federal and State Constitutional concepts of equal protection and prohibitions against providing financial resources or aid to religious institutions via program exemptions. The City’s existing policy avoids the argument that extending the exemption to institutions other than government has diluted the two-pronged legal test of “special benefit to real property” and “fair and reasonable apportionment.” That being said, some groups have argued in the past that exemptions to institutional properties should be given in situations in which they are providing public services and programs widely needed by the community. There must be a legislative finding and determination made by the Commission that such properties provide facilities and uses to their ownership, occupants or membership, as well as the public in general, that otherwise might be required to be provided by the City (Florida Supreme Court in Sarasota County v. Sarasota Church of Christ, 667 So.2d 180 (Fla. 1995)). It is difficult to identify an

institution that provides a required public need that is accessible to all community members that is not otherwise being met by public programs or facilities in some way.

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Should the Commission believe that such a situation exists and decides to alter their existing policy, funding for any granted exemptions from the special assessment must come from non-assessment resources and cannot be spread to the other property categories. Therefore, to avoid failure of the “fair and reasonable test,” rates will not be impacted by a policy to exempt additional institutions yet the City will lose revenue. Recommendation: Due to collection and payment issues created by potential mandamus actions on government properties, as well as legal, interpretative issues, the City should formally exempt government-owned, tax-exempt institutional properties from the assessment via the FY 2008 – 2009 rate resolutions. 5. THE MATRIX CONSULTING GROUP CALCULATED FIRE ASSESSMENT PROGRAM RATES BASED UPON EXISTING FLORIDA CASE LAW BY USING SEVERAL UPDATED DATABASES TO ENHANCE LEGAL DEFENSIBILITY. The calculation of assessment rates for fire rescue services is dependent on three separate, but interconnected pieces of data. The first data element is the budget. The budget is used to identify the full cost of providing fire rescue services as well as services that are revenue supported in order to determine the net assessable costs. The second data element is the analysis of service delivery data (fire rescue call data) segregated by property use categories. The third and final data component is a

comprehensive analysis of all property use categories within the City to determine which parcels receive a special benefit from the provision of fire / rescue / EMS services and to identify a fair and reasonable method of apportioning the assessable costs among the parcels within each property use category. Service demands are separated into categories of real property uses as identified on the real property assessment roll prepared for the levy of ad valorem taxes. State Division of Revenue property use codes kept and managed by the Broward County

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Property Appraiser’s (BCPA) Office are used as the determinant for how a property is classified and used. The BCPA performs annual property inspections and maintains the accuracy of the database. The assessable costs to provide fire rescue services are then apportioned among real property use categories based upon historical service demands. The historical demand for services was derived from fire rescue incident data obtained from computer-aided dispatching records provided by the Broward Sheriff’s Office Fire Rescue Communications Division. addressed separately in the chapters, which follow. Fire rescue special assessments must meet Florida statutory and case law requirements for a valid special assessment, which are: • • The service must provide a special benefit to the property being assessed; and, The costs assessed must be fairly and reasonably apportioned among the properties that receive the special benefit. The assessment methodology used for calculating the fire assessment rates included the following detailed steps: • Cost identification – The full costs to provide fire rescue services were identified. This includes the contract costs for the agreement with the Broward Sheriff’s Office Fire Rescue Division as well as any additional expenses that are entirely related to fire protection and suppression. In order to meet the special benefit to property requirement, the City has segregated emergency medical services costs, found in the tax-supported General Fund, from fire and first responder costs, which are budgeted separately in the Fire Services Fund. This is an excellent practice to follow in order to assure that EMS services are not funded via assessment revenues. Service Demand Percentages Calculation – The percentage of fire calls by property use category was calculated and used to apportion the costs by property category based on the amount of revenue required. In doing so, the project team identified a maximum rate and ensured the maximum rate is not exceeded. Calls that are EMS-related were not used in the calculation of service demand percentages by property type. The basis for the service demand calculations was service call data for calendar year 2007. Each of these three data sets is

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Apportionment of Costs –The percentage of fire rescue calls was allocated to the property use categories found in the Broward County Property Appraiser’s (BCPA) real property database. The basis of the property database upon which the rates were applied was from a data set created by the BCPA on March 19, 2008. Program Structure Updates – In performing the above steps, the assessment program was reviewed for required updates from both a legal and policy standpoint. In 2000, there was a landmark legal decision that impacted what could be considered a recoverable/assessable cost. The decision, in the case of the City of North Lauderdale vs. SMM Properties, Inc., resulted in the exclusion of emergency medical services call types as an assessable cost because these services provide a benefit to people and not a special benefit to real property. The project team used this case as a guideline in order to determine which calls are included and which calls are excluded from the service demand percentage calculation to be sure only those parcels that receive a special benefit from the provision of fire and first responder services are counted. A parcel apportionment methodology based on widely accepted assessment program practices in Broward County was determined for each property category (per dwelling unit for residential; per 100 square feet for non-residential; per acre for vacant land). Development of Rate Policy Options – Assessment rates were calculated for each property use category and a number of rate policy options were developed. These were based on a relatively narrow range of options per the direction of the Project Steering Committee.

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Recommendation: To ensure the assessment program can withstand legal challenges, the apportionment methodology should be regularly reviewed and databases periodically updated so that revised service demand percentages can be recalculated against a new property database, which changes with new construction and redevelopment.

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3.

BUDGET AND FINANCIAL ANALYSIS

This section of the report provides budget and financial analysis that will allow the City to identify current and future policy decisions related to assessment program rate setting. The key objective is to determine the maximum amount of assessment fee revenue that can be raised under Florida Law. This is known as the “maximum net assessable costs” and is restricted based upon case law legal considerations. Simply put, the calculation involves determining what Fire Department service costs are solely related to fire or first responder services and netting out any supporting revenues in order to identify the unfunded portion. The budget and financial data that follows is intended to identify current and future policy flexibility the City Commission may have given increases in the costs to provide service. The data and tables that follow are not intended to evaluate or

determine the cost effectiveness of the Broward Sheriff’s Office (BSO) Fire Rescue Division, which has been providing fire / rescue / EMS services since January, 2005. The table, which follows, shows the total Fire Department actual expenses over the prior three fiscal years as compared to the current projection:
Fire Department Actuals and Current Budget, FY 2005 - 2008 Fire Department Expenses BSO Contract Payments Other City Fire Expenses Total Fire Department = % Change = FY 2005 Actual $3,921,774 $2,040,629 $5,962,403 n/a FY 2006 Actual $5,574,238 $156,685 $5,730,923 -3.9% FY 2007 Actual $5,854,445 $201,850 $6,056,295 5.7% FY 2008 Estimated $6,191,016 $200,000 $6,391,016 5.5%

The following points highlight the data contained in the table, above: • The BSO Fire Rescue Division merged with the Lauderdale Lakes Fire Department in January, 2005. The FY 2005 actual of $5,962,403 is a combination of the City’s and BSO’s costs.
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There are a number of Fire Department expenses that are outside of the operations contract that are shown as “Other City Fire Expenses.” These costs are estimated for fiscal year 2008. The BSO contract increased by the agreed upon escalator of 5% over the past two fiscal years. Although the City had previously segregated their fire and EMS expenses by

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placing them in separate funds, it was necessary for the project team to review the BSO contract to identify the amount that can be allocated to the assessment program. The contract review would enable us to identify how resources are deployed in the contract as well as how much they cost in order to determine the “maximum net assessable costs.” The table, which follows, shows the current year costs by position and are inclusive of all salary, benefits, operating and overhead expenses. It also shows the difference between the number of positions in the contract versus the number of staff that transitioned to the BSO.
BSO Contract Total Costs by Position for FY 2008 - 2009 FY 2009 Contract Cost $186,371 $174,470 $154,265 $141,981 $133,171 $133,171 $79,354 Totals = Contract Quantity 1 4 13 9 18 2 1 48 Transitioned (Per Exh. A) 4 0 9 5 23 2 1 44

Position Title Battalion Chief Captains Lieutenants Driver/Engineer Firefighter/Paramedics Fire Inspectors (est.) Administrative Assistant

Difference -3 4 4 4 -5 0 0 4

The following points highlight the data contained in the table above: • • Fire personnel range in cost from $133,171 for a Firefighter/Paramedic or Fire Inspector to $186,371 for a Battalion Chief. A total of 44 positions are listed in the contract as transitioning to the BSO while the contract provides for 48 total positions. This could have been related to vacancies on the Lauderdale Lakes Fire Department at the time of the transition.
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The staffing allocation was changed as part of the contract implementation to provide for a higher rank structure. This is evident by the reduction in Firefighter positions and a corresponding increase in the number of Driver/Engineers, Lieutenants and the establishment of four new Captains. It is clear the transition allowed for promotions that may not have been available in the City’s Fire Department structure. The manner in which the 44 contract staff are deployed as far as their

assignment to fire and first responder duties versus emergency medical services duties is critical to determining costs that can be allocated to the fire assessment rates. There are four, primary combat response vehicles. The table, which follows, provides the staffing allocation totals among fire suppression resources as compared to medical transport units, which must be excluded from the cost analysis since they do meet the special benefit to real property test.
Total Fire and EMS Combat Staffing by Primary/Intended Unit Assignments Fire Units Staffing: Engine 37 & Quint 37 0 9 9 9 27 61.4% EMS Units Staffing: Rescue 37 & Rescue 237 4 4 0 9 17 38.6%

Classification Captains Lieutenants Driver/Engineer Firefighter/Paramedics Staffing Total = Percentages =

Total 4 13 9 18 44

The following points highlight the data contained in the table above: • • • A total of 61.4% of the staffing costs are assigned to Engine 37 and Quint 37, which are assessable units. A total of 38.6% of the staffing costs are assigned to Rescue 37 and Rescue 237, which are non-assessable units. The 3 to 2 ratio (approximate 60%-40% breakdown) is reflective of the staffing of three (3) on the firefighting apparatus and two (2) on the EMS transport units.

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In order to determine the exact costs that are assessable under Florida law, it was necessary to determine not only the costs of staff assigned to combat operations, but calculate an administrative allocation to the fire versus EMS side. Additionally, there are certain functions that are purely fire prevention related and these costs are fully assessable due to their special benefit to property based on impacts to community ISO ratings. The table, which follows, provides details of the calculations of the gross

assessable versus non-assessable contract costs.
BSO Contract Gross Assessable Costs, FY 2009 NonAssessable Amount

Key Function and Positions Assigned Central Admin. Support Battalion Chief Captains Administrative Assistant Subtotal = Combat Operations Captains Lieutenants Driver/Engineer Firefighter/Paramedics Fire Specific Fire Inspectors

Contract Unit Cost $186,371 $79,354

Contract Quantity 1 0 1 2

Total $186,371 $79,354 $265,725 $697,880 $2,005,445 $1,277,829 $2,397,078 $266,342 $6,910,299

Assessable Amount

$163,155 $1,388,385 $1,277,829 $1,198,539 $266,342 $4,294,250 62.1%

$102,570 $697,880 $617,060 0 $1,198,539

$174,470 $154,265 $141,981 $133,171 $133,171 Grand Total =

4 13 9 18 2 48

$2,616,049 37.9%

Assessable/non-assessable % =

The following points highlight the methodology used to develop the assessable and non-assessable costs in the table above: • This more detailed calculation varies by only .7% from the prior apparatus staffing breakdown percentage and is reflective of there being variations in the cost for positions of differing ranks. Contract unit costs were pulled directly from the BSO agreement for the upcoming fiscal year 2008-2009.

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Non-combat, administrative support positions were allocated to both fire and EMS in the same percentages as the staffing breakdown of combat personnel (61.4% fire, 38.6% EMS). Fire prevention costs were allocated 100% to fire. The City could recover more assessment revenue if the higher ranked positions were assigned to fire suppression units (i.e. move the Captain from the ALS transport unit to the Quint). In order to verify the gross assessable calculations, the project team analyzed

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the current contract amount and applied the contract escalator percentage over the next three fiscal years. At full staffing, the prior table indicates that BSO costs this coming fiscal year will be $6,910,299 based on the employee unit costs. It is recommended, however, that the City limit the net assessable amount to a figure that is based on the following formula: • • • The actual amount required to be paid to the BSO per the contract rate as broken down into fire and EMS costs, Plus, any additional fire-related costs that the City is picking up that are not already within the contract payment amount, Minus, any fire-related revenues credited to fire operations within the Fire Services Fund. (EMS revenues are credited to the General Fund). This formula is based on the requirement that the City must determine the maximum net assessable costs based upon what is actually occurring. The group of tables that follow provide the exact calculations necessary to carry out the above three steps. The exhibit, which follows, provides details related to fire-related capital outlay, apparatus replacement and fire station Capital Improvement Program (CIP) items.

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EXHIBIT 2 FIRE CAPITAL OUTLAY AND CIP COSTS
Capital Outlay Thermal Imaging Cameras Mobile Data Terminals Hydraulic Extrication Tools Self Contained Breathing Apparatus Mobile Radios Portable Radios Computers SCBA Transfill System Pick-up Trucks/SUV's; Fire Inspections/Command @ $35K/each Engine 37 Pierce Quantum Engine 237, Southern Coach Quint 37, Pierce Dash Capital Improvements Replace AC Unit 1,2&3 Replace AC Unit 3&4 Replace AC Unit 5&6 Replace Emergency Generator Resurface Parking Lot Resurface Apparatus Bay Floor Replace Bathrooms Remodel Crew Quarters Remodel Front Façade of Apparatus Total Fire Outlay and CIP = Excluded EMS Capital Nitrous Oxide Automatic Defibrillators 12 Lead Monitor Defibrillators Rescue 37, Ford 650, Vehicle 2205 Rescue 237, International, Vehicle 2074 Rescue 337, Freightliner, Vehicle 2152 Total EMS Outlay and CIP = FY08/09 $54,000 FY09/10 FY10/11 $39,800 $73,047 $96,000 $80,000 $121,000 $15,000 $25,000 $105,000 $625,000 $140,000 $625,000 $1,100,000 $10,500 $7,000 $7,000 $60,000 $45,000 $80,000 $45,000 $80,000 $914,500 $15,000 $6,300 $150,000 $225,000 $21,300 $150,000 $225,000 $-$922,000 $1,395,847 $150,000 $351,000 FY11/12

Once the total fire-related anticipated capital costs were calculated, the project team needed to determine how much of the amount was covered in the current capital outlay budget in the BSO contract so that these costs were not double counted. That figure was provided by the BSO in their line-item budget detail at an amount of $162,550 for fiscal year 2009. It is not known how much this will fluctuate from year-toyear in future contract years, but it was assumed to be a core contract amount that

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would increase by the contract inflationary adjustment percentage (5%). These calculations represent the total fire related costs. The following table shows the results of the described three-step formula through Step 2:
Total Fire Related Costs Item Description BSO Contract Payments % Change Assumption from Prior Year 62.1% Fire-Related Per Prior Analysis Additional Fire Capital Costs Less Capital Costs in BSO Contract Total Fire Related Expenses = FY 2008 $6,191,016 n/a n/a n/a n/a n/a FY 2009 $6,500,567 +5% $4,036,852 $914,500 ($162,550) $4,788,802 FY 2010 $6,825,595 +5% $4,238,695 $922,000 ($170,678) $4,990,017 FY 2011 $7,166,875 +5% $4,450,629 $1,395,847 ($179,211) $5,667,265

The following points highlight the data in the table, above: • • The fiscal year 2009 figure represents the gross assessable costs prior to the deduction of Fire Fund revenues, which will generate the net assessable costs. Anticipated capital expenditures related to fire equipment can have a significant impact on recoverable revenues. FY 2011 is the year the replacement of the Quint 37 is programmed. Revenues in the Fire Fund, where assessment proceeds are deposited, must be deducted from the figure to determine the “maximum net assessable” amount. The tables, which follow, provide the Step 3 calculations by deducting the Fire Fund revenues related to ongoing annual fire inspections and new construction inspections performed by the Fire Marshall’s Office:
Fire Fund Revenue History Revenue Item Fire Inspection- Annual Fire Inspection- New Const. Total = Actual FY 2005 214,133 64,358 $278,491 Actual FY 2006 239,956 50,996 $290,952 Actual FY 2007 280,863 13,736 $294,598 To Date FY 2008 267,612 9,640 $277,251 Projected FY 2008 290,000 11,000 $301,000

The following points highlight the data in the table, above: • In order to determine the maximum net assessable amount, the anticipated revenues in the coming year should be deducted from the gross assessable amount.
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The fiscal year 2008 projection of $301,000 should be used as the revenue deduction to determine the maximum net assessable figure. To be conservative, the highest figure based on the actual and projected

revenues was utilized from the preceding table to determine the net amount that can be funded via the assessment. Two options for a maximum assessable rate are available, one that assumes capital expenditures will be made and another than assumes that the assessment will provide full funding of remaining fire operational costs only. These final calculations are found in the table, which follows:
Maximum Assessable Rates Calculations Gross Assessable Amount Less Fire Revenues Maximum Net Assessable with Capital Expenditures = FY 2009 Programmed Capital Expenditures = Maximum Net Assessable without Capital Expenditures = $4,788,802 ($301,000) $4,487,802 ($914,500) $3,573,302

The maximum net assessable amounts, with and without capital expenditures, were entered into the rate calculator to yield the maximum rates with the following rate results:
Maximum Assessment Rates with Capital Property Type Residential Commercial Industrial/Warehouse Institutional * Vacant land Unit Current Rates $149.36 $15.90 $3.77 $39.98 $457.81 $2,939,212 n/a Maximum Rates $197.66 $30.13 $6.73 $53.69 $454.06 $4,128,181 $1,188,969 Difference $48.30 $14.23 $2.96 $13.70 ($3.75) % Change 32.3% 89.5% 78.6% 34.3% -0.8%

Per dwelling Per 100 sq. ft. Per 100 sq. ft. Per 100 sq. ft. Per acre Total Revenues = Gross Revenue Increase / (Decrease) =

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LAUDERDALE LAKES, FLORIDA Fire / Rescue Assessment Program Study Maximum Assessment Rates without Capital Property Type Residential Commercial Industrial/Warehouse Institutional * Vacant land Unit Current Rates $149.36 $15.90 $3.77 $39.98 $457.81 $2,939,212 n/a “No Capital” Rates $157.39 $23.99 $5.36 $42.75 $361.54 $3,287,095 $347,884 Difference $8.03 $8.09 $1.59 $2.76 ($96.27) % Change 5.4% 50.9% 42.2% 6.9% -21.0%

Per dwelling Per 100 sq. ft. Per 100 sq. ft. Per 100 sq. ft. Per acre Total Revenues = Gross Revenue Increase / (Decrease) =
*

The “Current” rate is the average of the Medical, Assembly, Government, and Educational rates that are recommended to be combined into "Institutional" under the new rate structure.

The following points highlight the data in the tables above: • • The maximum residential assessment rate is $197.66, which would represent about a 33% increase in the rate if all planned capital expenditures are budgeted. The “No Capital” rates reflect the revenue that can be raised solely to provide the necessary funding for operating needs per the Sheriff’s contract and service apportionment. Should the City allocate capital outlay, the rate can be moved higher. Should the City assess the maximum fee, the additional revenue raised in support of the fire-related costs in the BSO contract would amount to over $1.1 million.

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Recommendation: Based upon assessable costs calculations, the City should not exceed the maximum net assessable amount that can be raised via the assessment fee, which results in a residential rate maximum of $197.66.

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4.

SERVICE DEMAND ANALYSIS

Critical to the development of the apportionment methodology for fire assessment programs is the community’s service demand by property classification. The project team obtained the service call data for the Lauderdale Lakes Fire Rescue Division from the BSO 911 Communications Division. Service call data from the Fire Records Management System (RMS) includes the previously discussed NFIRS data field that classifies the type of property the fire personnel responded to. This is the most accurate possible method to identify the calls to the various property types because it is based on personnel who must complete required State reports who were actually on scene. The table, which follows, provides a summary of all the incidents (service calls) as well as the total number of apparatus responses for the calls responded to in calendar year 2007:
Fire Department 2007 Service Calls Summary Total number of service calls (incidents) = Total number of unit responses (apparatus) = Average number of units per call = 5,431 13,987 2.6

The following points highlight the data contained in the table, above: • • Service calls responded to in 2007 totaled 5,431 for an average of about 15 calls per 24-hour period. Apparatus responses in 2007 totaled 13,987 for an average of about 38 unit responses per 24-hour period. This equates to 2.6 average unit responses per service call. Although there are nearly 14,000 unit responses, not all of these will meet the legal requirements for a valid special assessment. The next two sections of the report

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detail the process for determining which of the calls shall be used in the apportionment methodology. 1. A TOTAL OF 5,745 UNIT RESPONSES, OR 41.1%, OF THE TOTAL 13,987 UNIT RESPONSES MEET THE SPECIAL BENEFIT TO PROPERTY TEST. Prior to assigning percentages to the types of property responded to, the data must be quality reviewed and analyzed. The key objective of this analysis is to exclude service call responses that do not provide a special benefit to property, a necessary ingredient for valid special assessment programs. This means that service calls

involving solely emergency medical services must be excluded from the apportionment of calls to property type. Because the project team obtained both the Fire RMS data as well as a separate 911 Computer-Aided Dispatching (CAD) database for all the calls, we were often able to review CAD notes to identify call response patterns to determine if calls were “people” or “property” related. Our analysis of the data resulted in the identification of call types that failed to meet the “special benefit to property” requirement. These are summarized in the table, which follows:
Calls Failing to Meet "Special Benefit to Real Property Test" Call Header Type EMS Calls and EMS standby Water rescues Other/Special Service call, other, distressed person Animal problems and rescues Civil assists and invalid assists Bad data (No NFIRS Property Use Code) Total units non-eligible for apportionment = Grand total unit responses = Total units eligible for apportionment = Count 7,470 20 105 10 389 248 (8,242) 13,987 5,745 % of total 53.4% 0.1% 0.8% 0.1% 2.8% 1.8% 58.9% 100% 41.1%

The following points highlight the data contained in the table, above: • In reviewing the call data obtained from RMS and CAD, it was determined that 7,470 of the apparatus responses related to emergency medical services matters; 248 responses had bad data, such as no property use; and there were
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several categories of responses in which the activity was solely related to helping people, not protecting property. • A total of 58.9 % of the unit responses had to be excluded as “people” and not “property” related. This left 5,745 responses, or 41.1%, to be apportioned in the assessment program. A further look at the call types and unit responses that are apportionable is contained in the table on the page, which follows:

Fire Department 2007 Apportionable Service Calls Summary Apportionable number of service calls (incidents) = 1,654 Apportionable number of service call responses (units) = 5,745 Average number of units per call = 3.5

The following points highlight the data contained in the table, above: • • The ratio of unit responses to service calls (fire incidents) indicates 3.5 unit responses per fire-related incident. The higher ratio of 3.5 units per call, as compared to 2.6 for EMS, is reflective of programmed CAD response protocols, which require more equipment for fire incidents than EMS incidents. The table, which follows, shows the specific type of apparatus that responded broken down by total unit responses as compared to the units for the calls that are apportionable to the fire assessment program:
Total All Unit Responses 1,366 3,498 79 8 118 5,892 3,018 3 5 13,987 Total Apportionable Unit Responses 1,099 1,578 72 5 106 1,884 996 0 5 5,745

Unit Type Chief officer car Engine HazMat unit Helicopter Other apparatus/resource Rescue unit Truck or aerial / quint Unknown Urban search & rescue unit Totals =

Difference -267 -1920 -7 -3 -12 -4,008 -2,022 -3 0 -8,242

% Change -19.5% -54.9% -8.9% -37.5% -10.2% -68.0% -67.0% -100.0% 0.0% -58.9%

The following points highlight the data contained in the table, above:
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The unit responses that are deleted from the apportionment calculation are mainly comprised of rescue unit responses. These represent a total percentage of about 49% of the deleted calls (4,008 / 8,424). The quantities of deleted engine responses and truck / aerial / quint responses are similar, and when added together approximate the quantity of rescue unit responses deleted since there are two, fire apparatus and two, rescue units total. Although there were 5,745 apportionable unit responses, it is necessary to

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ensure that each of these responses is properly allocated among the property uses in order to meet the fair and reasonable test. This requires in-depth study of the data to ensure only calls with good data and good location addresses are allocated. The next section of the report explains that process. 2. A TOTAL OF 4,272 UNIT RESPONSES MAY BE APPORTIONED TO REAL PROPERTY YIELDING A UNIT RESPONSE DEMAND PERCENTAGE OF 64.9% FOR RESIDENTIAL PROPERTIES. The key use of service call and unit response data is to determine how to apportion the units to property types in order to determine the percentage of fire services demanded by each property classification. Section 1 of this chapter shows a total of 5,745 unit responses that meet the special benefit to property test. Of that amount, 4,272 are apportionable to real property. The difference in the two figures is the result of calls that were to non-specific property types, were unclassified or

unidentified property types, or had bad data, such as inconsistent NFIRS property classification codes. Where there were questions, the data was provided to the Fire Department to review the property type in order to allocate the highest possible percentage of the calls.

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Attachment B shows the details of how these numbers were calculated and the reasons unit responses had to be excluded. The table, which follows, is a summary of the data contained in Attachment B:
Classification category Residential Commercial Industrial/Warehouse Institutional Land Totals = Classification total unit responses 2,771 603 59 791 48 4,272 Cost Apportionment Percentages 64.9% 14.1% 1.4% 18.5% 1.1% 100%

The following points highlight the data contained in the table, above: • • Residential property types account for about 65% of the fire service unit response demands. Institutional property types account for the second highest demand percentage at 18.5%, while commercial properties demanded 14.1% of the unit responses. The data utilized to analyze unit responses also identifies the station location where the apparatus response originated. A review of primary combat unit responses within the City of Lauderdale Lakes is evaluated in the next section. 3. PRIMARY UNIT RESPONSES CONSIST MAINLY OF APPARATUS ASSIGNED TO THE LAUDERDALE LAKES STATION, AT 82.4%, WHILE REMAINING UNITS RESPOND FROM NEARBY STATIONS. In order to take a closer look at the service call history from within the City limits, the project team broke down primary unit responses (excludes specialty units) into City units and units from other areas. The table, on the page which follows, breaks down the primary unit responses further as to which units were City units versus those coming from out of the area:

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LAUDERDALE LAKES, FLORIDA Fire / Rescue Assessment Program Study Primary Command and First Responder Call Responses by Unit Type and Location Unit Assigned Details 726 63 310 1,578 1,104 474 1,884 836 856 192 996 992 4 5,557 4,577 99.6% 99.6% 82.4% 0.4% 17.6% 44.4% 45.4% 89.8% 10.2% 70.0% 70.0% 30.0% City Units % 66.1% 5.7% 71.8% 28.2% Other Units %

Primary Combat Unit Type Chief officer car BC 37 C237 Other stations City or Other % Breakdown = Engine E37 Other stations City or Other % Breakdown = Rescue unit R37 R237 Other stations City or Other % Breakdown = Truck or aerial Q37 Other stations City or Other % Breakdown = Total City or Other Units =

Total 1,099

The following points highlight the data contained in the table, above: • • • A total of 70% of the engine responses are from City units. A total of about 90% of rescue responses are from City units. Nearly 100% of the aerial truck responses are from Quint 37, a City unit. The data indicate that the most likely scenario in which the City of Lauderdale Lakes will receive support from a non-City unit involves engine responses by Engine 14, which is located at 791 NW 31st Avenue, Fort Lauderdale. This unit represented 385 unit responses of the total 13,987, or 2.8%, which would be considered minimal. The number that would be apportioned would be even smaller.

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5.

PROPERTY ANALYSIS

This chapter provides data related to the analysis of the ad valorem tax roll obtained from the BCPA in March, 2008. The table, which follows, provides facts and figures related to the tax roll:
Updated Property Tax Roll Data Analysis Date of Property Tax Roll Creation Total number of property folios Current Taxable Value as of 3/19/2008 Final Certified Taxable Value Prior Budget Year (DR-422, 10/11/2007) Loss of Tax Base through 3/19/2008 General Fund Revenue Loss @ 5.4309 @ 95% 3/19/08 12,259 $1,271,535,560 $1,341,544,355 ($70,008,795) ($361,200)

The following points highlight the data contained in the table, above: • Recent housing market declines are reflected in the reduction of the City’s taxable property values, which so far have declined by a total of $70 million. Some of the reduction may be the result of Value Adjustment Board actions to reduce taxable property values based on petitions from property owners. At the current operating millage rate of 5.4309 mills, the tax base reduction will result in a General Fund revenue loss of over $361,000. The tax roll provides the basis for development of the fire assessment roll. The property types are assigned a letter code based upon their actual usage as determined by BCPA assessors. These codes are known as the fire classification code when used to apply the rates to the tax roll in order to create the non-ad valorem fire assessment roll. The table, on the page that follows, provides an analysis of the property roll from last year to this year:

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Fire Assessment Roll Analysis Last Property Type – Fire Classification Year R RESIDENTIAL 11,866 C GENERAL COMMERCIAL 109 W WAREHOUSE/INDUSTRIAL 26 E MEDICAL 12 U ASSEMBLY 13 X GOVERNMENT 51 Z EDUCATIONAL 6 Y MISCELLANEOUS 7 A VACANT LAND 97 V COMMON AREAS 52 Total parcel folios = 12,239

Current Year 11,909 109 26 12 13 52 6 8 72 52 12,259

Change 43 0 0 0 0 1 0 1 -25 0 20

The following points highlight the data contained in the table, above: • It appears that formerly vacant parcels were converted to residential use and have subsequently hit the tax roll since vacant land parcels were reduced by 25 parcels while residential parcels increased by 43. Generally, the new residential parcels would each be required to pay taxes and the fire assessment fee. At the current assessment fee rate and assuming each of the new residential parcels contained one unit, new fire assessment revenues would amount to only $6,422.48 (43 x $149.36). The properties above list includes both taxable and tax exempt parcels. The two key determinants of assessment rates are the demand percentages by property type and the total property base upon which the rates will be applied to. The table, which follows, provides the rate basis for each of the property categories within the BCPA tax roll along with the year-to-year change in units (residential), square footage (non-residential), and acreage (vacant land).

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LAUDERDALE LAKES, FLORIDA Fire / Rescue Assessment Program Study Change In Fire Assessment Roll by Category, FY 2008 to FY 2009 Category Residential Commercial Warehouse/Industrial Medical Assembly Government Educational Vacant land Common areas Code R C W E U X Z A V Rate basis Resi. Unit Square feet Square feet Square feet Square feet Square feet Square feet Acres Square feet Last Year 14,633 2,130,325 933,270 698,705 132,366 669,696 45,651 143.90 4,588 This Year 14,735 2,100,147 933,270 698,705 132,366 669,697 45,651 108.72 4,588 Inc./Dec. 102 (30,178) 1 (35.18) -

The following points highlight the data contained in the table, above: • The 43 vacant parcels shown in the earlier table, which were converted to residential use, resulted in a total increase of 102 residential units. This is indicative of multi-family residential development rather than single family. It is possible that a portion of a former commercial property was converted to residential use since the number of commercial folios did not decrease but the assessable square footage in the commercial category was reduced by over 30,000 square feet. Land that was previously vacant may have also been converted as a result of multi-family development since that category declined by about 3,500 square feet as well. The next chapter provides the details related to applying various rate policies against the updated non-ad valorem assessment roll.

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6.

ASSESSMENT FEE POLICY OPTIONS

There are many possible assessment rate options for the City to consider. One of these options is the “make no changes” option. The section that follows provides the analysis of leaving the rates unchanged. 1. TAKING NO ACTION TO CHANGE ASSESSMENT PROGRAM RATES WILL RESULT IN A SLIGHT DECREASE IN REVENUE DUE TO CHANGES IN PROPERTY USES. The last section of the previous chapter showed that as development occurs there are changes in property uses which impact the property tax roll. The table, which follows, provides the revenue impacts if assessment rates remain unchanged:
Revenue Change if Current Assessment Rates Remain Unchanged
Current Base 14,735 2,100,147 933,270 698,705 132,366 669,697 45,651 108.72

Category Residential Commercial Warehouse/ Industrial Medical Assembly Government Educational Vacant land

Code R C W E U X Z A

Rate basis Resi. unit per 100 sf per 100 sf per 100 sf per 100 sf per 100 sf per 100 sf Per Acre

Rate $149.36 $15.90 $3.77 $32.34 $61.76 $$25.85 $457.81

New Year $2,200,819.60 $333,923.37 $35,184.28 $225,961.20 $81,749.24 $11,800.78 $49,773.10 $2,939,211.58

Last Year $2,185,584.88 $338,721.68 $35,184.28 $225,961.20 $81,749.24 $$11,800.78 $65,878.86 $2,944,880.92

Inc./(Dec.) $15,234.72 ($4,798.30) $$$$$($16,105.76) ($5,669.34)

TOTAL REVENUES =

The following points highlight the data contained in the table, above: • Although the number of residential units increased by 102, the revenue gain of over $15,000 in assessment fees will be more than offset by reductions in nonresidential categories. The revenue reduction is due to the abnormally high rate being charged for vacant land, which means that small changes in that category due to development result in higher than normal revenue losses.

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Recommendation: The City needs to keep the program structure current and should periodically update the apportionment methodology based on new service call and property data; therefore, the “do nothing” option is not recommended.
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2.

AN ANALYSIS OF ASSESSMENT PROGRAM RATE POLICIES AND APPORTIONMENT METHODS IN BROWARD COUNTY WAS CONDUCTED IN ORDER TO ASSIST IN UPDATING THE NON-RESIDENTIAL RATE STRUCTURE. Fire assessment rates on residential properties in Broward County were detailed

in a previous section. This section focuses on non-residential rates and rate structures. Many of the 26 Broward County local governments who have fire assessment programs use rate ranges to group non-residential properties into variable fee ranges based on a sliding scale that increases the fee charged as the building size increases. Most have a cap on the rate, which is often based on a maximum figure that large buildings shall be charged. Buildings above the cap are charged the maximum rate regardless of how much it exceeds the cap charge. Other cities use a per square foot or per 100 square foot model, with the City of Lauderdale Lakes using the latter. In order to analyze non-residential rate policies and structures, the project team developed a comparison of non-residential rates by converting all per square foot models into a 100 square foot figure so comparisons with the City could be made. The table, beginning on the page that follows, shows the results of the non-residential rate comparison for those cities that do not use rate ranges.

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Non-Residential Rates per 100 Square Feet for Cities Charging by Square Foot Rather Than Ranges City Coral Springs Hallandale Beach Lauderdale Lakes Miramar Parkland Pompano Beach Southwest Ranches Unincorporated West Park Wilton Manors Average = Commercial $16.45 $28.58 $15.90 $22.67 $17.00 $19.00 $48.00 $30.00 $19.00 $22.93 $23.95 Industrial/ Warehouse $2.50 $2.31 $3.77 $7.20 none $11.00 $48.00 $3.90 $8.00 $1.59 $9.81 Institutional $21.03 $49.19 $39.98 $15.90 $12.00 $24.00 $12.00 $14.00 $74.00 $10.12 $27.22 Square Foot Max = Cap 400,000 No cap No cap 100,000 No cap 150,000 No cap No cap 115,800 100,000

The following points highlight the data contained in the table, above: • • • At $15.90 per 100 square feet, the City’s current commercial rate is the lowest and is about 50% lower than the County average. The industrial/warehouse rate of $3.77 per 100 square feet is about 38% of the average rate. The “Institutional” rate does not exist yet and this comparison was made by averaging the Medical, Assembly, Government, and Educational rates, which are recommended to be combined into "Institutional" under the new rate structure. The current average of these rates are high in comparison to other. As far as capping the amount of square feet that the rate will be applied to, half of the cities using the per square foot model cap the charge while half do not. In looking at the commercial properties, there are three properties in Lauderdale Lakes in the 236,051 to 288,424 square foot range while the fourth largest is at about 133,000 square feet.

•

Recommendation: The project team recommends that the City keep the basic structure of the per 100 square feet non-residential rate charge and continue to charge the full square footage without a rate cap.

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LAUDERDALE LAKES, FLORIDA Fire / Rescue Assessment Program Study

3.

THE CITY CONTINUES TO CHARGE A VACANT LAND RATE DUE TO LOCAL CONSIDERATIONS REGARDING THE HANDLING OF BOTH INSTITUTIONAL AND DEVELOPMENT PARCELS. The review of assessment programs in Broward County revealed that in addition

to non-residential property categories, some cities also utilize a charge for vacant land, however, there are only three local governments and the County that continue to do so. This is likely due to the urbanized nature of Broward County, resulting in a limited amount of vacant lands remaining, as well as the small percentage of the call response service demands that can be attributed to “land only” service calls. More rural areas, including those towns with substantial open space in western Broward that experience brush fire activity would be likely candidates for such a category. Call response data analyzed several years ago in Southwest Ranches indicated a significant number of brush fire calls. The table, which follows, provides a comparison of the per acre charge each of the four entities is currently charging:
Acreage Rates for Cities Charging by Acre for Vacant Land City Dania Beach Lauderdale Lakes Southwest Ranches Unincorporated Average = Acreage (per Acre) $48.00 $457.81 $51.74 $28.00 $146.39

The following points highlight/supplement the data contained in the table, above: • • Lauderdale Lakes has a very high per acre vacant land charge when compared to other Broward programs. The average rate, excluding Lauderdale Lakes, would be $42.58, which means the City’s rate is over ten times the average of the other cities.

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LAUDERDALE LAKES, FLORIDA Fire / Rescue Assessment Program Study

•

Due to the recalculation of service demands performed as part of this study, the vacant land rate would be reduced by 25 - 29 % under the three rate options provided. The City advised it prefers to maintain the vacant land charge since certain development parcels and associated plans that were previously promised have not been implemented.

•

Recommendation: Continuation of the vacant land rate category is consistent with existing policy and program structure. 4. “STABILIZED” RATE OPTIONS PROVIDE SLIGHTLY LOWER RATES AND WILL GENERATE NEW REVENUES BETWEEN $0 AND $180,000. The project team was requested to initially develop three rate options that were within the parameters previously discussed. After a meeting with the Steering

Committee, it was determined that a fourth option falling somewhere between the current rate and maximum rate should also be available to give the City Commission further flexibility to raise revenue that would support contract increases. The option is shown as Option 3 below. The final options provided are summarized as follows: • Option 1 – Revenue neutral rate of $141.38: Based upon the calculated apportionment percentages, the rates that generate the same gross revenues as in the existing program require a reduction in the residential rate of 5%. Option 2 – Maintaining current residential rate of $149.36: The apportionment percentages that maintain the current residential rate will result in an increase in revenues due to required rate adjustments for non-residential properties based on the service call apportionment. Option 3 – Rate necessary to fully fund operations without any capital expenditures is $157.39: This rate represents the amount of funding necessary to fully fund the ongoing operational needs of the fire contract without any investment in capital expenditures, which for fiscal year 2009 could be programmed as high as $914,500. Option 4 – Maximum rate to include operations and capital is $197.66: This rate option assumes that all of the required fire-related capital items are acquired ($914,500 in fiscal year 2009) while also recovering the necessary funding to achieve the maximum assessable revenues for operational needs.

•

•

•

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The tables, which follow, show the new rate options, the rate change when compared to current rates, the % change, the gross and net revenues, and the additional revenues generated by each option:
FIRE ASSESSMENT RATE OPTIONS Option 1 – Revenue Neutral Rate of $141.38 Required Percent Base Revenue New Rates 14,735 64.90% $2,083,290 $141.38 2,100,147 14.10% $452,610 $21.55 933,270 1.40% $44,940 $4.82 1,546,419 18.50% $593,850 $38.40 108.72 1.10% $35,310 $324.78 Gross Total = $3,210,000 Net Revenue Total = $2,952,771 Current Policy Revenues = $2,939,212 Additional Net Revenues = $13,559

Category Residential Commercial Industrial/Ware Institutional Vacant land

Change ($7.98) $5.65 $1.05 ($1.58) ($133.03)

% change -5.3% 35.5% 27.7% -4.0% -29.1%

Category Residential Commercial Industrial/Ware Institutional Vacant land

Option 2 – Maintain Current Required Base Percent 14,735 64.90% 2,100,147 14.10% 933,270 1.40% 1,546,419 18.50% 108.72 1.10% Gross Total = Net Revenue Total = Current Policy Revenues = Additional Net Revenues =

Residential Unit Rate at $149.36 Revenue $2,200,820 $478,144 $47,475 $627,352 $37,302 $3,391,093 $3,119,514 $2,939,212 $180,302 New Rates $149.36 $22.77 $5.09 $40.57 $343.10 Change $$6.87 $1.32 $0.58 ($114.71) % change 0.0% 43.2% 34.9% 1.5% -25.1%

Option 3 – Maximum Rate without Capital Expenditures of $157.39 Required Category Base Percent Revenue New Rates Change $2,320,243 Residential 14,735 64.90% $157.39 $8.03 $501,979 Commercial 2,100,147 14.10% $23.99 $8.09 $50,023 Industrial/Ware 933,270 1.40% $5.36 $1.59 $375,955 Institutional 1,546,419 18.50% $42.75 $(13.60) $38,808 $361.54 Vacant land 108.72 1.10% $(96.27) Gross Total = $3,573,302 Net Revenue Total = $3,287,095 Current Policy Revenues = $2,939,212 Additional Net Revenues = $347,884

% change 5.4% 50.9% 42.2% -24.1% -21.0%

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LAUDERDALE LAKES, FLORIDA Fire / Rescue Assessment Program Study

Category Residential Commercial Industrial/Ware Institutional Vacant land

Option 4 – Maximum Residential Unit Rate with Capital of $197.66 Required Base Percent Revenue New Rates Change 14,735 64.90% $2,912,583 $197.66 $48.30 2,100,147 14.10% $632,780 $30.13 $14.23 933,270 1.40% $62,829 $6.73 $2.96 1,546,419 18.50% $830,243 $53.69 ($2.65) 108.72 1.10% $49,366 $454.06 ($3.75) Gross Total = $4,487,802 Net Revenue Total = $4,128,181 Current Policy Revenues = $2,939,212 Additional Net Revenues = $1,188,969

% change 32.3% 89.5% 78.5% -4.7% -0.8%

Result: The City Commission chose the above Option 3 when they set their Preliminary Rate Resolution at their July 8th Commission meeting. By August 4th, the rate resolution will be sent to the Property Appraiser and Revenue Collection so rates can be noticed on the TRIM notice. Final implementation will be at the Initial Budget Hearing (September 15th) when the Annual Rate Resolution will be adopted. 5. RECOVERING THE MAXIMUM ASSESSABLE FUNDING AMOUNT WILL GENERATE NEW REVENUES OF ABOUT $1.2 MILLION AND RESULT IN A RESIDENTIAL RATE OF $197.66. A prior section of this report details the calculation related to the maximum amount of revenue that can be raised via the fire assessment. This section provides details as to the rate and revenue impacts should the City determine the need for additional revenue. A residential rate somewhere between the current rate of $149.36 and the maximum rate of $197.66 provides the City Commission with the option of raising additional revenue in support of increasing service costs as well as capital outlay and Capital Improvement Program (CIP) needs. The table, which follows, details the impacts of charging the maximum rate:

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LAUDERDALE LAKES, FLORIDA Fire / Rescue Assessment Program Study

Category Residential Commercial Industrial/Ware Institutional Vacant land

Option 4 – Maximum Residential Unit Rate with Capital of $197.66 Required Base Percent Revenue New Rates Change 14,735 64.90% $2,912,583 $197.66 $48.30 2,100,147 14.10% $632,780 $30.13 $14.23 933,270 1.40% $62,829 $6.73 $2.96 1,546,419 18.50% $830,243 $53.69 ($2.65) 108.72 1.10% $49,366 $454.06 ($3.75) Gross Total = $4,487,802 Net Revenue Total = $4,128,181 Current Policy Revenues = $2,939,212 Additional Net Revenues = $1,188,969

% change 32.3% 89.5% 78.5% -4.7% -0.8%

The following points highlight the data contained in the table, above: • These rates include the capital outlay and CIP improvements previously listed and would require that the City spend those resources on those fire-related program needs. The difference between the gross and net revenues is reflective of tax exempt government owned institutional properties. The preceding analysis shows that the City has substantial flexibility to raise additional revenues in support of fire rescue services. Should the City choose to do so, it must take into account the method in which the maximum rate and net assessable budget amount were determined herein. A more substantial increase in assessment revenues needs to take into account the fact that the maximum assessable amount calculated in this report included capital items that must be purchased if the maximum rate is to be charged. This avoids subsidizing EMS services with assessment fee

•

revenue. The next chapter provides a summary of the implementation requirements and schedule of events.

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LAUDERDALE LAKES, FLORIDA Fire / Rescue Assessment Program Study

7.

FINAL IMPLEMENTATION SCHEDULE

The following provides information related to the remaining tasks necessary to complete the adoption of a fire rescue assessment:
REMAINING PROJECT TASKS Review Draft Assessment Study with Steering Committee Obtain Policy Direction on Rates and Revenues from City Commission via Budget Workshop with City Commission Adopt Preliminary Rate Resolution at Regular City Commission Meeting of July 8th Certification of Assessment Rates to BCPA via Preliminary Rate Resolution (submitted with Millage Certification DR-420) TRIM Mailed by Property Appraiser Newspaper Publication on Rates re. Final Rate Approval (Occurs in conjunction with the Initial Budget Hearing) Adoption of Annual Rate Resolution @ Initial Budget Hearing Annual Assessment Resolution approved at Initial Budget Hearing meeting by City Commission Assessment Roll Provided to BCPA and County Revenue Collection Division WEEK OF COMPLETED

COMPLETED

COMPLETED By August 4th No later than August 22, 2008 September 15, 2008

September 15, 2008

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LAUDERDALE LAKES, FLORIDA Fire / Rescue Assessment Program Study

ATTACHMENT A ASSESSMENT PROGRAM HISTORY

Date

Fiscal year

Item passed

6/10/97

1997-98

Ordinance 97-8

Policy Impact Established legal and program requirements for the City's "Fire Rescue Services Non-ad Valorem Assessment" "Initial Assessment Resolution" establishing initial assessment policies for first program year "Final Assessment Resolution" confirming/modifying initial assessment policies for first program year

Policy Details

Adopted Rate

Gross revenues

6/10/97

1997-98

Reso. 9723A

Provide separation of the rate into a fire component and an EMS component No record of adoption for the first year but revenues estimated at $3,188,668 Applicable to all real property. Includes assessments on both buildings and unimproved properties, vacant lands and common areas. Initial resolution proposed revenues of $3,981,438 with a residential rate of $82.20 Applicable to all real property Decided to fund @ 47% of assessable costs Applicable to all real property Initial resolution proposed revenues of $3,762,855 with a residential rate of $191.49

$110.01 fire, $38.54 EMS

n/a

unknown

1997-98

7/28/98

1998-99

Reso. 9845 Reso. 9858

"Preliminary Rate Resolution" for fiscal year 1999 "Annual Rate Resolution" for fiscal year "Preliminary Rate Resolution" for fiscal year 2000

9/9/98

1998-99

$75.41

$1,449,000

7/22/99

19992000

Reso. 99126

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LAUDERDALE LAKES, FLORIDA Fire / Rescue Assessment Program Study Fiscal year 19992000 Item passed Reso. 99153 Gross revenues

Date

Policy Impact "Annual Rate Resolution" for fiscal year

Policy Details Applicable to all real property Rate recovered 100% of net assessable costs Applicable to all real property References rates established in accordance with 4th District Court case law related to legal challenges in Pembroke Pines and North Lauderdale Initial resolution proposed revenues of $3,762,850 with a residential rate of $191.78 Applicable to all real property Rate recovered 100% of net assessable costs Applicable to all real property Initial resolution proposed 100% of net assessable costs with proposed revenues of $4,336,823 with a residential rate of $232 Applicable to all real property Rate recovered 100% of net assessable costs Applicable to all real property Initial resolution proposed 100% of net assessable costs with a residential rate of $235.54 Applicable to all real property

Adopted Rate

9/15/99

$191.49

$3,762,600

7/31/00

2000-01

Reso. 00164 Reso. 00197

"Preliminary Rate Resolution" for fiscal year 2001 "Annual Rate Resolution" for fiscal year

9/13/00

2000-01

$191.78

$3,757,197

7/10/01

2001-02

Reso. 01183 Reso. 01224

"Preliminary Rate Resolution" for fiscal year 2002 "Annual Rate Resolution" for fiscal year "Preliminary Rate Resolution" for fiscal year 2003 "Annual Rate Resolution" for fiscal year

9/12/01

2001-02

$207.50

$3,866,698

7/23/02 9/23/02

2002-03 2002-03

Reso. 02138 Reso. 02178

$207.50

$3,772,480

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LAUDERDALE LAKES, FLORIDA Fire / Rescue Assessment Program Study Fiscal year Item passed Gross revenues

Date

Policy Impact

9/24/02

Ord. 0217

Updates to Assessment Program Based on Florida Case Law

7/8/03 9/16/03

2003-04 2003-04

Reso. 03150 Reso. 03176

"Preliminary Rate Resolution" for fiscal year 2004 "Annual Rate Resolution" for fiscal year

Policy Details The program was updated via the enabling ordinance to correct the following: references to EMS as being part of the assessment program and elimination of interim fire assessments. Applicable to all real property Initial resolution proposed 100% of net assessable costs with proposed revenues of $4,335,061 with a residential rate of $229.42 Applicable to all real property Applicable to all real property Initial resolution proposed 100% of net assessable costs with proposed revenues of $4,541,038 with a residential rate of $238.21 Applicable to all real property Applicable to all real property Initial resolution proposed 100% of net assessable costs with proposed revenues of $4,995,111 with a residential rate of $262.03 Applicable to all real property Applicable to all real property Initial resolution proposed 100% of net assessable costs with proposed revenues of $2,921,695 with a residential rate of $149.36 Page 49

Adopted Rate

$229.42

$4,335,061

7/27/04 9/13/04

2004-05 2004-05

Reso. 04108 Reso. 04133

"Preliminary Rate Resolution" for fiscal year 2005 "Annual Rate Resolution" for fiscal year

$236.78

$4,513,720

7/12/05 9/14/05

2005-06 2005-06

Reso. 05101 Reso. 05131

"Preliminary Rate Resolution" for fiscal year 2006 "Annual Rate Resolution" for fiscal year

$226.30

$4,362,626

7/25/06

2006-07

Reso. 06115

"Preliminary Rate Resolution" for fiscal year 2007

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LAUDERDALE LAKES, FLORIDA Fire / Rescue Assessment Program Study Fiscal year 2006-07 Item passed Reso. 06146 Gross revenues $2,921,695

Date 9/13/06

Policy Impact "Annual Rate Resolution" for fiscal year

Policy Details Applicable to all real property Applicable to all real property Initial resolution proposed xx% of net assessable costs with proposed revenues of $2,950,407 with a residential rate of $149.36 Applicable to all real property

Adopted Rate $149.36

7/24/07 9/12/07

2007-08 2007-08

Reso. 0791 Reso. 07110

"Preliminary Rate Resolution" for fiscal year "Annual Rate Resolution" for fiscal year

$149.36

$2,950,406

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ATTACHMENT B SERVICE CALL APPORTIONMENT DETAILS
NFIRS Code 000 124 Apportioned Unit Responses Unapport. Unit Responses 12 1

Description Property Use, other Playground

Fire Class n/a n/a

Comments: non-property specific address dumpster fire non-property specific address Bad data, inconsistent coding

140 110 122

Clubs, other Fixed use recreation places, other, outside Convention center, exhibition hall Church, mosque, synagogue, temple, chapel Public or government, other Educational, other

n/a Institutional Institutional 13 5

9

131 150 200

Institutional Institutional Institutional

33 20 1

210 211 213 215 241 300 311

Schools, non-adult Preschool Elementary school, including kindergarten High school/junior high school/middle school Adult education center, college classroom Health care, detention, & correction, other 24-hour care Nursing homes, 4 or more persons Mental retardation/development disability facility Alcohol or substance abuse recovery center Asylum, mental institution Hospital - medical or psychiatric Clinics, Doctors offices, hemodialysis centers Clinic, clinic-type infirmary

Institutional Institutional Institutional Institutional Institutional Institutional Institutional

18 13 74 143 125 2 99

321 322 323 331 340 341

Institutional Institutional Institutional Institutional Institutional Institutional

8 3 2 187 8 5 Page 51

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LAUDERDALE LAKES, FLORIDA Fire / Rescue Assessment Program Study Apportioned Unit Responses 5 8 8 Unapport. Unit Responses

NFIRS Code 342 365 439

Description Doctor, dentist or oral surgeon's office Police station Boarding/rooming house, residential hotels

Fire Class Institutional Institutional Institutional

Comments:

459 Residential board and care 888 Fire station RESIDENTIAL 419 1 or 2 family dwelling 429 Multifamily dwellings COMMERCIAL 161 Restaurant or cafeteria 162 Bar or nightclub Day care, in commercial 254 property 500 Mercantile, business, other 511 Convenience store Food and beverage sales, 519 grocery store 529 Textile, wearing apparel sales 549 Specialty shop 564 Laundry, dry cleaning Professional supplies, services 569 571 Service station, gas station Motor vehicle or boat sales, 579 services, repair 580 General retail, other 581 Department or discount store 592 Bank 599 Business office 880 Vehicle storage, other INDUSTRIAL/WAREHOUSE 700 800 891 LAND 900 882 600 Manufacturing, processing Storage, other Warehouse Outside or special property, other Parking garage, general vehicle Utility, defense, agriculture, mining, other

Institutional Institutional Residential Residential Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Industrial/ warehouse Industrial/ warehouse Industrial/ warehouse

11 1 783 1,988 17 7 16 51 12 32 11 14 2 3 51 28 53 40 24 241 1

5 15 39 vacant lands, lots, ROW's, not streets vacant lands, lots, ROW's, not streets 2 bad data

Land Land not used

11 3

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LAUDERDALE LAKES, FLORIDA Fire / Rescue Assessment Program Study Apportioned Unit Responses 10 1 3 3 310 353 160 259 Unapport. Unit Responses

NFIRS Code 926 931 936 938 960 961 962 963

Description Outbuilding, protective shelter Open land or field Vacant lot Graded and cared-for plots of land Street, other Highway or divided highway Residential street, road or residential driveway Street or road in commercial area

Fire Class Land Land Land Land not used not used not used not used

965

Vehicle parking area

not used

266

983 NNN UUU

Pipeline, power line or other utility right of way None Undetermined

Land not used not used Totals = Percentages =

17 7 93 1,473 25.6%

Comments: vacant lands, lots, ROW's, not streets vacant lands, lots, ROW's, not streets vacant lands, lots, ROW's, not streets vacant lands, lots, ROW's, not streets non-property specific address non-property specific address non-property specific address non-property specific address non-property specific address, motor vehicle acc., vehicle fires vacant lands, lots, ROW's, transformers/grass, powerlines, not streets unclassified, not useable unclassified, not useable

4,272 74.4%

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ATTACHMENT C 2007 PROPERTY DATABASE SUMMARY
Florida Division of Revenue, Property Use Codes 00-09 Residential Vacant residential Single family Mobile homes Multi-family – 10 units or more Condominium Cooperatives Multi-family – less than 10 units Undefined – reserved for use by department of revenue only 10-39 Commercial Vacant commercial Stores, 1-story Mixed use – store and office or store and residential or residential combination Department stores Supermarkets Regional shopping centers Community shopping centers Office buildings, non-professional services buildings, one-story Office buildings, non-professional services buildings, multi-story Professional services building Drive-in restaurants Financial institutions (banks, savings & loan companies, mortgage companies, credit services) Service stations Auto sales, repair and storage, auto-service shops, body and fender shops, commercial garages, farm and machinery sales and services, auto rental, marine equipment, mobile home sales, motorcycles, construction vehicle sales Parking lots (commercial or patron), mobile home parks Bowling alleys, skating rinks, pool halls, enclosed arenas 40-49 Industrial Vacant industrial Light manufacturing, small equipment manufacturing plants, small machine shops, instrument manufacturing, printing plants Warehousing, distribution terminals, trucking terminals, van & storage warehousing Parcel Count 58 4,256 1 23 7,562 8 125

0 1 2 3 4 5 8 9 10 11 12 13 14 15 16 17 18 19 22 23 26

25 25 1 1 2 1 1 2 5 7 12 5 6

27 28 34 40

9 6 1 1

41 48

3 23

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LAUDERDALE LAKES, FLORIDA Fire / Rescue Assessment Program Study Parcel Count

Florida Division of Revenue, Property Use Codes 50-69 Agricultural 70-89 Institutional 70 71 72 73 74 83 86 87 89 Vacant institutional Churches Private schools and colleges Privately owned hospitals Homes for the aged Public county schools – includes all property of board of public instruction Counties (other than public schools, colleges, hospitals) including nonmunicipal State other than military, forests, parks, recreational areas, colleges, hospitals Municipal other than parks, recreational areas, colleges, hospitals 90-97 Miscellaneous Utility, gas & electricity, telephone & telegraph, locally assessed railroads, water & sewer service, pipelines, canals, radio/television communication Right-of-way, streets, roads, irrigation channel, ditch, etc. Rivers & lakes, submerged lands Acreage not zoned agricultural

18 6 3 1 3 14 12 18

91 94 95 99

3 4 1 7 12,259

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