2023-24 TAX ROLL
ASSESSMENTS
TAX ROLL PROCESS
• Annually, Council approves fees and charges to be
placed on the Tax Roll
• Items contested during the Public Hearing are
discussed in detail at the next meeting
• The final parcels and amounts are due to the
County by August 10th
• Amount presented tonight is higher than the final
amount due to payments being received until June
30th
TAX ROLL CATEGORIES
1. Agreements Entered Into at the
Property Owner’s Request
2. Special District Assessments
3. Delinquent Service Charges
OWNER REQUESTED SERVICES
Owner Requested Services Total: $390,611
• Curb and Gutter: $1,127 – 1 parcel
• Sewer Connection: $47,510 – 55 parcels
• Deferred Impact Fees: $341,974 – 7 parcels
SPECIAL ASSESSMENTS (1 OF 2)
Special Assessments Total: $6,166,707
• Property and Business Improvement District (PBID):
$439,401 – 279 parcels
• Northeast Improvement District: $156,386 – 3,234 parcels • Landscape and Lighting Districts: $5,458,688 – 19,213 parcels
• Landscape and Lighting Parks Construction: $23,675 –
256 parcels
SPECIAL ASSESSMENTS (2 OF 2)
• Open Space Assessment District: $13,368 – 137 parcels • Orchard Walk East/West Utility District: $55,168 – 12 parcels
• Laura and Atwood Assessments: $20,021 – 18 parcels
DELINQUENT SERVICE CHARGES
Delinquent Service Charges Total: $1,213,291
• Delinquent Utilities: $764,538 – 1,230 parcels
• Code Enforcement: $366,552 – 413 parcels
• Weed and Lot Abatement: $100,201 – 61
parcels
TAX ROLL SUMMARY
Increase/ Increase/
(Decrease) (Decrease)
# of Parcels $ Amount # of Parcels $ Amount # of Parcels $ Amount Owner Requested Services
Curb & Gutter 2 2,303 1 1,127 (1) (1,176) Sewer Connection 56 48,382 55 47,510 (1) (872) Deferred Parking In Lieu Fees 1 6,533 - - (1) (6,533) Deferred Impact Fees 12 429,972 7 341,974 (5) (87,998) Subtotal 71 487,190 63 390,611 (8) (96,579) Special District Assessments
Property and Business Improvement District 279 418,479 279 439,401 - 20,922 Northeast Improvement District 3,234 156,386 3,234 156,386 - - Landscape & Lighting Maintenance Districts 19,529 5,358,617 19,213 5,458,688 (316) 100,071 Landscape & Lighting Parks Construction 256 23,675 256 23,675 - - Open Space Assessment District 137 13,368 137 13,368 - - Orchard Walk East/West Utility Assessment District 12 58,274 12 55,168 - (3,106) Laura and Atwood Water Main Assessment District 18 20,131 18 20,021 - (110) Subtotal 23,465 6,048,930 23,149 6,166,707 (316) 117,777 Delinquent Service Charges
Utilities 1,307 816,219 1,230 764,538 (77) (51,681) Code Enforcement 231 390,570 413 366,552 182 (24,018) Weed & Lot Abatement 35 23,206 61 100,201 26 76,995 Subtotal 1,573 1,229,995 1,704 1,231,291 131 1,296 Total 25,109 7,766,115$ 24,916 7,788,609$ (193) 22,494$ TABLE 1: TAX ROLL SUMMARY
Change from prior Year
FY 2022/23 - Preliminary FY 2023/24 - Preliminary
ACTION REQUIRED TONIGHT
• Conduct Public Hearing to allow
individuals to protest any charges they
believe are being assessed improperly.
• Action Recommended - Approve all
tax roll items that were not protested
during the Public Hearing.