BY MARK J. CRAWFORD
Telegraph Editor
STARKE — Based on the agenda for the April 21 Bradford County Commission meeting, board members were expected to narrow down discussion of new revenue sources from four to two, but that didn’t happen.
Franchise and impact fees, special assessments and a new 1-cent sales surtax all remain on the table, not that action will be taken to enact any of these revenue sources soon.
First, commissioners are reluctant to act without a clearer picture of the county’s current financial condition, which will come with the audit for 2020-21 and a draft budget being prepared for the next budget workshop, which has been moved to Monday, May 2, following the board’s 9:30 a.m. meeting.
Second, each revenue source has its own timeline and process for implementation. The additional sales surtax, for example, requires notification to the Department of Revenue and must be approved by voters.
Based on the prior workshops, staff felt the commission was leaning toward the sales tax and franchise fees but asked the commission to formalize that at the April 21 meeting.
Special assessments for fire and emergency medical services aren’t popular with the board or the public. Chairman Chris Dougherty, however, said the board has also discussed how other counties are using assessments to fund specific services, which allows them to lower the property tax rate.
Last year, Bradford commissioners voted to raise the tax rate to 10 mills. Dougherty said assessments and fees are a way of achieving the goal of cutting taxes and sharing the burden of funding services with those who don’t pay property taxes. As the county attorney pointed out, one reason other counties don’t pursue the sales surtax for fire rescue services is because they have imposed special assessments.
“I just want to keep it fresh in everybody’s mind that when we keep putting off any discussion about any further revenue streams, we’re just putting ourselves right back to where we’ve been for at least the last five years,” Dougherty said.
Attorney Will Sexton said there was no need to take any possible funding source off the table. If staff is aware that it’s still up for discussion, then they shouldn’t miss any deadlines for acting, such as potentially adopting a special assessment resolution this year to begin collecting it next year.
Commissioner Danny Riddick said he doesn’t want to vote on any new revenue stream before June when they find out how taxable values have grown. He feels increased property values and recent development being assessed for the first time might be enough to lower the property tax rate.
Sexton said he would bring the discussion back this summer after the property appraiser presents the board with the tax roll information for next year.
The budget that will be presented during the May 2 workshop will not be balanced. This will give the commission a sense of how much spending needs to be cut or how much reserve or new funding will be needed to balance the budget.
Emergency ordinance on surtax
While there is no commitment to move forward with the 1-cent sales surtax, there is a deadline the board must meet if it wants to get the referendum on this year’s election ballot.
The board must notify the Florida Department of Revenue 180 days before the general election in November of its intent to place the referendum on the ballot. This will give the department time to conduct a required audit.
To achieve that deadline, the board will be asked to approve an emergency ordinance on May 2 to notify DOR by May 6.
“The ordinance would simply outline your desire to impose the tax and to ask the supervisor elections to place the referendum question on the ballot for Nov. 6. You have the ability later to change your mind and withdraw the ballot question if it turns out that our research makes you uncomfortable with this tax,” Sexton said.
If the surtax referendum isn’t on the ballot this year, the next opportunity to place the question to voters would be in 2024.
“This is moving very quickly, and that’s obviously cause for concern. But in our conversations with the clerk’s office, we feel like this is what’s necessary to keep the option open — not to be a final decision on the matter,” Sexton said.
If voters were to approve the sales surtax, the commission must use that money for fire rescue services and rollback property taxes by an amount equivalent to the new surtax revenue.
In other business:
—The May 2 meeting will include discussion of county manager qualifications and salary as well as redistricting.
—Commissioners approved staff look at more affordable options for the employee health insurance plan.
—Sitting as the Board of Adjustment, the commission approved a special exception to allow the construction of mini-warehouses on three parcels next to the Keystone Heights waste collection site owned by Michael L. Walters.
—As the Planning and Zoning Board, the commission rezoned the Timbuktu property north of Starke from residential to commercial use, bringing the property into compliance now that it has changed hands.
