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Barefoot Bay Recreation District Tax Roll Q&A
(To be posted on www.bbrd.org with a contact email link going to Jason Pierman)


On Friday, December 12, 2008 at 1:00pm, the Barefoot Bay Recreation District Board of Trustees will hold a Public Hearing to discuss collecting District Assessments through the Brevard County Tax Collector for the 2009/2010 Fiscal Year.

If the Board of Trustees elects to go on the tax roll, District assessments will be included on residents' Brevard County tax bill beginning in October 2009 - assessments will no longer be collected monthly by the District.

For general information on the Brevard County Tax Collector, please visit their website at http://www.brevardtaxcollector.com

Listed below are answers to questions that Barefoot Bay Recreation District residents may have. Should you have additional questions, please contact SDS by clicking here.



Why is the Board of Trustees considering switching the method of collection of the monthly assessment fee to the County?

Currently, BBRD collects assessments and files liens for delinquent assessments utilizing District staff. Although District staff has done their best to keep up with collections, the process has become inefficient and costly. Utilizing the Uniform Method of Tax Collection through the Brevard County Tax Collector beginning with the 2009/2010 Fiscal Year presents several advantages to the District, such as a higher rate of collection, more favorable District credit worthiness, and a reduction in staff hours, thus reducing collection costs of future assessments.


Who decides if the District switches their method of collection? Do the residents get to vote on it?

The Board of Trustees decides whether or not to go on the tax roll. Residents have an opportunity to speak at the Public Hearing, set for December 12, 2008 at 1:00 p.m. However, the decision is the Board of Trustees' - residents do not vote on this issue.


Will my assessment fee go up as a result of this change?

The choice before the Board deals only with how to collect District assessments, not how much assessments will be. However, should the Board decide to go on the tax roll, the analysis shows that there will be a net annual savings in the budget. And, depending on when you pay your assessment, you may receive a discount off of the budgeted assessment. This is because paying early (before March 1, 2010) allows you to receive a discount, up to 4%, just as with your other tax payments.

For budgeting purposes, beginning with the Fiscal Year 2009/2010 budget, we must assume that everyone pays early. So the assessment itself will show an additional line item to account for the 4% discount and other expenses, which include the 2% Tax Collector fee (for the first two years - after that, it is 0.5%), 1.5% Property Appraiser fee and SDS' Assessment Roll Preparation fee.

However, these costs are offset by efficiencies realized in going on the tax roll, which will reduce the District's annual budgeted expenditures by an estimated $288,000. The District will realize significant savings starting in the third year, when the Tax Collector Fee drops to 0.5%.


How does the process work and when will it take place?

A. There are several statutory requirements associated with going on the tax roll. See the "BBRD Tax Roll Timeline".


Q. With the County collecting the assessments, when/how does the District receive the assessment funds?

A. The County will disburse the collected assessments throughout the year. Property tax bills are sent in November, and the first payment to the District is typically received in early December. After that, payments are received monthly, with the final payment usually made in June, after tax certificate sales are completed.

The District will budget to cover expenses from October through the first payment in December, during which time the District will not collect monthly assessments directly from the residents. Funds are already being put aside in preparation of this.


Q. Will I continue to pay my monthly assessment fee to the District next year?

A. If the Board decides to go on the tax roll, you will pay your last monthly District assessment to the District in September 2009. After that, District assessments will be billed by Brevard County on residents' tax bills, which are mailed in the beginning of November 2009.


Q. When will the County begin to collect the assessment fee?

A. If the Board decides to go on the tax roll, Brevard County will send your unified tax bill in the beginning of November 2009, with assessment amounts included. Just as with your other tax payments, if you pay by November 30, you receive a 4% discount, December is 3%, January is 2%, February is 1%, and full payment is due by March 31st. Payments made after March 31st will result in a 3% late fee assessed by Brevard County.

You may also pay quarterly. Should you wish to pay your tax bill quarterly, you must return State Department of Revenue Form DR-534 to the Brevard County Tax Collector by May 1. The District cannot select the quarterly payment option for you. If you already pay your property taxes quarterly, your assessment will become a part of that payment.


Q. My property taxes are paid through my mortgage. Will my District assessment now be included in my mortgage payment?

A. If the Board decides to go on the tax roll, yes - if you have a mortgage with an escrow account for taxes and insurance, your property taxes are rolled into you mortgage payment. If this is the case, since your District assessment is now included on your tax bill, your monthly mortgage payments should increase by an amount that correlates to the District assessment.


Q. What is SDS' fee and what do they do for that fee?

A. SDS charges a flat fee of $10,000 to prepare the tax roll each year. SDS begins the assessment process each year by coordinating with the Brevard County Property Appraiser's office regarding the preparation of a preliminary assessment roll.

In late May of each year, the Property Appraiser will send a preliminary assessment roll to SDS that will include the folio numbers of all assessable property in BBRD. SDS will prepare for the upcoming assessment process by scheduling assessment hearings, preparing legal ads and preparing appropriate notices to property owners.

SDS will prepare the agenda(s) for the public hearings, attend the public hearing(s) and assist the Trustees in the conduct of the Public Hearing(s). Following the adoption of a preliminary assessment roll by the Trustees of the BBRD, SDS will prepare and certify a preliminary assessment roll to the Brevard County Property Appraiser.

Once the tax bills have been sent out by the Brevard County Tax Collector, SDS will be available to answer questions from property owners and generally assist the residents in the collection process.

Throughout the year, SDS will direct and coordinate BBRD staff in the proper distribution of the assessment roll proceeds. From time to time, SDS will issue letters to lending institutions, real estate lawyers and real estate agents regarding the status of assessment collections pertaining to particular parcels of land.


Will I be asked to pay both a monthly assessment fee and an additional one time tax bill for the County at the same time?

No. In fact, if the Board decides to go on the tax toll, you make no payment in October 2009. The final monthly payment made directly to the District is for September 2009. The first payment due date for Brevard County is November 30, 2009.


What is a non-ad valorem tax, and what is the difference as far as the County's tax collection process?

In general, non-ad valorem assessments are based on factors other than the property value.  The District is responsible for setting its non-ad valorem assessment and every dwelling unit is charged the same amount.

The County's real estate tax bill is a combined notice of ad valorem taxes and non-ad valorem assessments.  In addition to the District assessments, examples of non-ad valorem assessments are stormwater utility, fire and rescue, and solid waste collections.


What are the benefits to switching to the County's tax collection system?

There are several benefits to utilizing the County's tax collection system, such as:

Brevard County handles the responsibility of collecting assessment, making corrections, and issuing tax liens.
Higher percentage of collections and fewer delinquencies. (A property owner cannot pay a portion of their property tax. It is either all or none)
Significant cost savings to the District (especially after the 3rd year on the tax roll) through reduction in staff, administration, postage, legal fees, printing costs and uncollected assessments.
Eliminates the need for the District to handle and collect assessment money, as the District will receive lump-sum payments from the County.
Banks and other lenders look favorably upon issuers who utilize the tax roll for collections.
Allows District staff to focus on other matters rather than always trying to catch up on delinquencies.
The tax sale certificate process allows property owners up to two years to pay the tax bill before action is taken.
The District would no longer need to negotiate settlement agreements for those behind in their payments.


What is the negative side to switching to the County's tax collection system?

A. The biggest change in collection is that assessments can no longer be paid monthly. Assessments must be paid in one lump sum, or in quarterly installments.

Should you wish to pay your tax bill quarterly, must return State Department of Revenue Form DR-534 to the Brevard County Tax Collector by May 1. The District cannot select the quarterly payment option for you. If you already pay your property taxes quarterly, your assessment will become a part of that payment.

Also, the perception is that the uniform method of collection is more expensive because Brevard County charges a fee for utilizing the tax bill. The analysis shows that there is a significant net savings to the District in using the tax bill.


Will vehicle storage, recreation fees, storm water and capital payments be collected through the tax bill, as well?

A. Not all of them. If the Board decides to go on the tax roll, vehicle storage and recreation fees will continue to be billed and collected through the District. However, storm water and capital payments are included in the assessment and will be on the tax bill.


When would my District assessments first be included on my tax bill?

A. If the Board decides to go on the tax roll, the first Brevard County tax bill that would include BBRD assessments will be sent in November 2009.


Q. Would I get a discount on my District assessment if I pay early in November as I do with other tax payments?

A. Yes. Just as with your other tax payments, if you pay by November 30, you receive a 4% discount, December is 3%, January is 2%, February is 1%, and payment is due by March 31st. Payments made after March 31st will result in a 3% late fee assessed by Brevard County.


Q. What happens if I can't make my payment under the County's tax collection system?  Can I choose to make only certain tax payments under the County tax collection system?

A. You must pay your entire tax bill - you cannot pick only certain taxes to pay. Should you fail to fully pay your taxes, your back-taxes will be sold through the tax certificate sale process. You must pay your taxes and penalties to avoid foreclosure.

A tax certificate represents a lien on the property. If your tax certificate is sold, you have two years to pay your taxes (at up to an 18% interest rate) to the holder of that certificate. If you do not pay your taxes within those two years, your property may be sold through a tax deed foreclosure.


Q. Will the District continue deducting my bank account for the monthly assessment?

A. No. If the Board decides to go on the tax roll, the last automatic bank account ACH deductions administered by the District will be for the month of September 2009. After that, you will be billed on your property tax bill.

However, if you have initiated automatic monthly assessment payments through your bank via direct bill pay, you must cancel the transactions.


Q. Assessments and taxes for what time periods are being collected on the tax bill?

A. The tax bill sent in November 2009 will bill for property taxes for the 2009 calendar year. However, District assessments are for the 2009/2010 Fiscal Year, which runs from October 1, 2009 through September 30, 2010. For example:

Tax Bill Received November 2009
Property Tax billed: January 2009 - December 2009
District Assessment billed: October 2009 - September 2010

Tax Bill Received November 2010
Property Tax billed: January 2010 - December 2010
District Assessment billed: October 2010 - September 2011


Does the County offer a quarterly payment program for collection of taxes?  If so, how do I sign up for the quarterly payment?

Yes. Should you wish to pay your tax bill quarterly, must return State Department of Revenue Form DR-534 to the Brevard County Tax Collector by May 1 of the tax year. The District cannot select the quarterly payment option for you. If you already pay your property taxes quarterly, your assessment will become a part of that payment.

The quarterly installments are billed in June, September, December, and March. The June and September bills are an estimate based on the previous year's tax bill.

Because 2009 will be the first year that District assessments are included on the tax bill, the June 2009 and September 2009 bills will not take into account the District assessment amount - so your entire District assessment will be split between your December 2009 and March 2010 bill. Starting with your June 2010 quarterly bill, your District assessment will be split more evenly throughout the quarters.


Tell me more about the quarterly installment plan.

The following is from the Brevard County Tax Collector's website.
http://www.brevardtaxcollector.com/taxcol7.htm#installment

The law allows taxpayers to pay their real estate taxes on an installment plan if they so choose and if their estimated tax due is more than $100.00. You must use State Department of Revenue Form DR-534 to file for installment payments. Mail the completed form to Rod Northcutt, Tax Collector, P.O. Box 2500, Titusville, FL 32781-2500
In order to participate in this plan, an application must be returned to the Tax Collector's Office prior to May 1st of the tax year. From year to year reapplication is not required provided the first installment payment is made no later than June 30th of that tax year.
If you have not received your first notice by June 15th, please contact the Brevard County Tax Collector's office at (321) 264-6969. The June and September quarterly installments are based upon the prior year's gross tax, and any adjustments (new value, changes to exemptions) are made in the December and March quarterly installments after the current year tax roll is certified to the Tax Collector's office. Any amount remaining unpaid on April 1st is subject to all the provisions of law pertaining to delinquent real estate taxes.
It should also be noted that if a property owner has an escrow account with a mortgage company, they should NOT be paying by installments, as mortgage companies are obligated to pay taxes in November to obtain the maximum discount for their accounts.


Q. Can I still pay my assessment with a credit card if it is included on my tax bill?

A. Yes, you may pay your tax bill with a credit card. For more information on acceptable tax bill methods of payment, please visit the Brevard County Tax Collector's website at http://www.brevardtaxcollector.com/payprop.htm

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BBRD Tax Roll Timeline

November 14, 2008
First Public Hearing ad runs

November 21, 2008
Second Public Hearing ad runs

November 28, 2008
Third Public Hearing ad runs

December 5, 2008
Fourth Public Hearing ad runs

December 12, 2008
Public Hearing to adopt Uniform Method of Collection
o Approve Resolution adopting Uniform Collection Method

January 10, 2009
Deadline to send Resolution to Tax Collector, Property Appraiser and Florida Department of Revenue

May 1, 2009
Deadline for residents to select quarterly tax payment plan, if not already selected
o Quarterly payments are billed in June, September, December, and March
o The June and September bills are based on previous year's taxes, so District assessments will be included starting with the December bill

June 1, 2009
Deadline for the District to receive legal descriptions, owner list and folio numbers from the Property Appraiser

June 1, 2009 - September 15, 2009
Public Hearing to adopt a non-ad valorem assessment roll (setting assessment amount)
o Public Hearing must be advertized at least 20 days prior to the meeting date by newspaper and first-class mail to each property owner
Assessment Roll must be certified to the Brevard County Tax Collector

November 1, 2009
Deadline for Brevard County Tax Collector to send tax bills to property owners

November 30, 2009
First tax payment deadline - 4% discount

December 31, 2009
Second tax payment deadline - 3% discount

January 31, 2010
Third tax payment deadline - 2% discount

February 28, 2010
Fourth tax payment deadline - 1% discount

March 31, 2010
Final tax payment deadline - no discount

April 1, 2010
Taxes are considered late - 3% late fee collected by Brevard County

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LAST PAPER OF THE YEAR

WELL THEY DEMOLISHED THE TWO HOUSES THAT WERE BURNED, ONE ON LAUREL AND THE OTHER ON AVOCADO.  I GUESS THE ONE ON CREEK CT IS STILL BEING INVESTIGATED.
WORKING AWAY ON THE BRIDGE GOING INTO SEBASTIAN.  THEY SAID IT WOULD TAKE 2 YRS.  TIME WILL TELL ON THAT.

MICCO ROAD IS BEING WORKED ON.  WORKING ALONG THE SIDE OF THE CHURCH.  THE ENTRANCE TO THE RV IS NOW ON FLEMING GRANT RD .

HALE GROVES IS IN FULL SWING WITH BUSINESS.

THERE WAS A NOTE ON THE HULA GRILL THAT THEY ARE CLOSED.  THERE WERE A LOT OF CLUBS IN THE BAY THAT HAD PLANNED THEIR CHRISTMAS PARTIES THERE.

PRIMA PASTA IS CLOSED AND A SIGN IS UP FOR NEW OWNERS CALLED RIVER GRILL..  HAVE NO IDEA WHEN IT WILL OPEN.

THE RED ROASTER ON MICCO RD SEEMS TO BE DOING GOOD, BY THE CARS OUT FRONT.

WE MUST HAVE HAD OUR HEAD IN THE SAND, BECAUSE WE JUST FOUND OUT 3 WEEKS AGO THAT HAM AND EGGER IS OPEN FOR DINNERS,

EDITOR FEELINGS, IS THAT WE SURE COULD USE A EATING PLACE THAT IS OPEN LATER THEN 7:OO.

SURE NICE TO SEE THE CHRISTMAS DECORATIONS UP. WE HOPE PEOPLE GET DOWN TO SEE THE VILLAGES IN SEBASTIAN WITH ALL THE STORES DECORATED SO NICE.

THEY ARE STARTING TO FIX POOL 1.  IT WILL BE CLOSED ABOUT 6 WEEKS.
THE PROPOSAL IS THAT.

• INSTALL NEW DEPTH MARKERS TO CODE
• INSTALL NEW NO DIVING SIGNS TO CODE
• CUT OUT EXISTING DECO DRAIN AND REPLACE WITH A 4 INCHES DECO DRAIN
• INSTALL A BULLNOSE BRICK COPING AROUND THE BORDER OF POOL
• INSTALL NEW BRICK PAVERS ON LOWER DECK 
• PLUS SOME SMALL THINGS THAT ARE NOT REQUIRED.

 

OUR DISTRICT MEETING
( THE ABRIDGED ADDITION )

WE ARE CLOSE TO A DONE DEAL WITH MANAGEMENT CO.  THEY HAVE NOT SIGNED THE DOTTED LINE AS YET.

IT SHOULD BE DONE AT THE NEXT MEETING JAN 11TH.  IT SHOULDN'T BE NO MORE THEN 145,000.  THAT INCLUDES ON SITE MANAGER FOR NOW, WHICH WOULD BE 5 DAYS A WEEK.  AFTER THEY HAVE EVERYTHING STRAIGHTENED OUT THE MANAGER WILL BE HERE 3 DAYS A WEEK.

IT WILL BE A 2 YR CONTRACT WITH THE RIGHT TO FIRE THEM WITH 30 DAY NOTICE AND THEY CAN GIVE US 30 DAYS THAT THEY ARE LEAVING.

THERE IS A SLIGHT CHANCE THAT THERE WILL BE A CHANGE IN GARBAGE COLLECTION.  OUR FAMOUS COMMISSIONER VOTED IN FAVOR OF THIS PROPOSAL.  IT WOULD BE IN SHORT THAT THEY SUPPLY THE GARBAGE RECEPTACLE.  THAT CAN BE PICKED UP BY THE TRUCK.  THE PROBLEM WOULD BE THE OLDER FOLK OR HANDICAP PERSON WHEEL THAT THING OUT FRONT. GUESS WHAT TO NO SURPRISE IT WILL COST US MORE MONEY,ON OUR TAX BILL.   OUR COMMISSIONER DOESN'T THINK TO GOOD,BECAUSE THERE ARE A NUMBER OF FOLKS ON FIXED INCOMES.

IN THE EDITORS OPINION I DON'T THINK OUR COMMISSIONER  THINKS OF US DOWN HERE.  IT IS TIME FOR HER TO GO.

CODE ENFORCEMENT HAS TO CHANGE THEIR PROCEDURES.  IT IS NOT LEGAL TO FINE HOMEOWNERS AT THIS POINT.  THE LEGISLATURE HAS TO CHANGE THE LAW TO ALLOW US TO DO IT. DON'T KNOW WHEN THAT WILL BE.  YOU KNOW HOW SLOW THE GOVERNMENT WORKS.

REMEMBER THE DEVELOPMENT BEHIND US  CALLED SEBASTIAN TENNIS AND BEACH CLUB?  WELL THEY STARTED WORKING ON THE SITE AGAIN. 

WE HAVE BEEN LUCKY WITH NO STORMS.  GLAD THAT GRAY GUY FROM COLORADO WAS OFF AGAIN WITH HIS PREDICTIONS.

WE HOPE YOU ALL ENJOYED ALL OUR SORE  A--  ATTENDING ALL THOSE MEETINGS AND   ALL THOSE MILES WE DROVE LOOKING FOR ITEMS TO TELL YOU ABOUT.

EDITOR MISS JUNE
REPORTER JOHN