§ 8.5. Inventory of Existing Revenue Sources and Funding Mechanisms

The County's capability to appropriate the needed revenue for capital improvements must be assessed from various revenue sources, including different types of taxes, fees, service charges, fines and forfeitures, special assessments, bonds, trust funds, and grants and loans. The adopted Santa Rosa County budget is the best source of information regarding existing revenues for the current fiscal year. However, the following graphic ( Figure 8-2 ) provides information on the six general sources of revenue that the County utilizes.

Figure 8-2: General Sources of County Revenue

The following graphic ( Figure 8 - 3 ) depicts the current breakdown of County revenue sources with a description of each of these following.

Source: Santa Rosa County FY 2015-16 Budget

8.5.1 Taxes

Property taxes are based on a millage rate (one mill is the equivalent of $1 per $1,000 of assessed value or 0.1%) which is applied to the total taxable value of real property and other tangible personal property.

Revenue from ad valorem taxes may be used to fund both operating costs and capital projects. As the major sources of revenue for the County, taxes on the average amounted to nearly 62 percent of unincorporated Santa Rosa County's annual revenue for the years 2014. In 2014, ad valorem taxes (at a millage rate of 6.972) accounted for 40 percent of all General Fund revenue and about 93 percent of all taxes collected. The millage rate has since been reduced to 6.6175 mills.

Sales and use taxes, franchise taxes and utility taxes have represented about 3% of General Fund revenue since 1999. Other tax revenues currently available to the County generally are not restricted by use. These revenues may be pledged to cover all or a portion of bonded indebtedness as long as the use of funds satisfies the restrictions as specified by use.

8.5.2 Licenses and Permits

This category includes professional and occupational licenses, building permits and other licenses.

8.5.3 Intergovernmental Revenues

All local governments in the State of Florida depend on annual disbursements from the state to supplement operating and capital budget revenues. These funds are consolidated under "Intergovernmental Revenues" and are:

a)

Generated locally, but collected and later returned by state agencies to the County;

b)

Adopted as a local option tax or license fee, collected and returned by the state; or

c)

Shared by the state or federal government in the form of grants to local government, but originate from state or federal government in general.

Amounts available from these sources may vary from year to year depending on legislative actions and the actual amount of retail sales for consumer generated revenues.

8.5.4 Charges for Services

These charges are derived from the operation of government services. These include, among others, sales of maps and publications, utility fees, zoning fees, recreational fees and fees for special events as well as fire protection services and ambulance fees.

8.5.5. Fines and Forfeitures

Generally, court fines make up most of the revenues in this category. Less than one percent of General Fund revenues could be attributed to this source since 1999.

8.5.6 Miscellaneous Sources of Revenue

Examples are income received as interest from various sources, special assessments, sale by the County of public property, rental income, and all private donations (real estate, gifts, donations, etc.) to the County. Currently, his amounted to 5 percent of General Fund revenues.

8.0 Capital Improvements Element Goals, Objectives, and Policies

Goal 8.1: To provide the public facilities and services (infrastructure) necessary to serve the County's residents, businesses and industries.

Objective 8.1.A: Use the CIE as a financial management tool for the construction, acquisition or development of the capital facilities necessary to meet existing deficiencies, accommodate desired future growth and to replace obsolete or worn out facilities.

Policy 8.1.A.1: The five-year schedule of capital improvements ( Table 8.1 ) shall be the primary tool the County will use for the construction of capital facilities and maintenance of LOS standards.

Policy 8.1.A.2: Capital facilities or improvements in the context of the Comprehensive Plan shall be defined as those public facilities or improvements to physical assets that are limited to a one time expenditure of at least $15,000 (including land) that correct or improve level of service deficiencies or expand capacity to serve existing needs or accommodate projected needs identified in one or more elements of this Plan or through other planning efforts, development plans, or community based needs.

Policy 8.1.A.3: The criteria to evaluate new capital improvement projects directly related to individual elements of this Plan are:

(A)

The elimination of existing or future public hazards;

(B)

The elimination of any existing capacity deficits;

(C)

The impact on the annual operating budget and Capital Improvements Program;

(D)

Locational needs based on projected growth patterns;

(E)

The accommodation of new development and redevelopment demands;

(F)

Financial feasibility; and

(G)

Plans of the Northwest Florida Water Management District, water and sewer providers, and state agencies that provide public facilities within the jurisdiction of Santa Rosa County including the Florida Department of Transportation.

Policy 8.1.A.4: The County will support and encourage the regionalization of utility services when necessary to improve operational efficiency or increase environmental protection.

Policy 8.1.A.5: The County has established the level of service standards for potable water, sanitary sewer, solid waste, and stormwater management facilities that are within the jurisdiction of Santa Rosa County that shall be maintained in accordance with the County's Concurrency Management System (CMS) policies and procedures. These standards shall be those found in other elements of this Plan.

Policy 8.1.A.6: Future development subject to a large scale plan amendment will be allowed to mitigate public school impact necessitated by the development in order to meet adopted LOS standards. The LOS standard for public school facilities shall be as specified in the adopted Interlocal Agreement for Public School Facilities. Methodologies are provided in the Interlocal Agreement for Public School Facilities and may be implemented through adoption of a developer's agreement.

Policy 8.1.A.7: The County shall continue to enforce requirements within the LDC that exact physical improvements to impacted systems (roads, utilities, etc.) by new developments or the redevelopment of existing facilities. This policy will be implemented through the county's review, permitting and inspection process.

Policy 8.1.A.8: Amendments to the Comprehensive Plan Future Land Use Map shall be accompanied by a traffic analysis that identifies impacts to roadways and any necessary improvements, for large scale amendments, this analysis shall be provided by the applicant.

Policy 8.1.A.9: The County shall require the performance bonding of project-related utility or traffic circulation improvements necessary to accommodate the development of vacant parcels or substantial redevelopment of existing properties.

Policy 8.1.A.10: Consistent with applicable law, the County shall continue to require mandatory dedications as a condition of plat approval.

Policy 8.1.A.11: Public facility and service availability shall be deemed sufficient if the public facilities and services for a development are phased, or the development is phased, so that the public facilities and those related services which are deemed necessary by the County to operate the facilities necessitated by that development, are available concurrent with the impacts of the development.

Policy 8.1.A.12: Encourage and assist neighborhoods in the adoption of Municipal Service Taxing Units or Municipal Service Benefit Units to provide desired services.

Policy 8.1.A.13: The County will update its Capital Improvement Schedule (CIS) on an annual basis.

Policy 8.1.A.14: The County shall assess projected water needs and sources for at least a ten year planning period as part of creating and maintaining a Water Supply Facilities Work Plan (Work Plan) within the Potable Water Element. Capital projects planned during the first five years of the Work Plan shall also be shown in the Capital Improvements element.

Policy 8.1.A.15: A capital budget will be adopted by the Board of County Commissioners as a part of the annual budgeting process. The Capital Budget (Capital Improvement Program) will be developed using this element as a tool.

Objective 8.1.B: To limit public expenditures that subsidizes development in Coastal High Hazard Areas.

Policy 8.1.B.1: Except for the provision or support of recreation uses such as parks and walkovers, erosion control devices, increased public access and the correction of deficiencies, public expenditures within the CHHA shall be governed by Objective 5.1.A and its associated policies.

Policy 8.1.B.2: The County shall incorporate into its review processes for infrastructure planning an assessment of the appropriateness of public capital improvements in coastal high hazard areas as identified in the Coastal Management Element of this Plan.

Goal 8.2: The County shall ensure that future needs are addressed consistent with the adopted level of service standards for public schools.

Objective 8.2.A: Review large scale Future Land Use Map amendments to ensure adequate school capacity is available.

Policy 8.2.A.1: Santa Rosa County will update its Capital Improvements schedule on an annual basis by December 1st, to incorporate the upcoming five years of the School Board's District Facilities Work Program. Santa Rosa County and the Santa Rosa County School Board will coordinate during updates or amendments to the Santa Rosa County Comprehensive Plan and updates or amendments for long-range plans for the School Board facilities.

Policy 8.2.A.2: It is the policy of Santa Rosa County to coordinate petitions for large scale future land use amendments for residential development with adequate school capacity. This goal will be accomplished recognizing the School Board's statutory and constitutional responsibility to provide a uniform system of free and adequate public schools, and the County's responsibility for growth management, including the authority to approve or deny petitions for comprehensive plan amendments that generate students and impact the Santa Rosa County school system.

Policy 8.2.A.3: All large scale residential Future Land Use Map amendments of the Comprehensive Plan shall be provided to the School Board at least 45 days prior to transmittal. The School Board shall provide comments to the relevant local government either in writing at least fifteen (15) days prior to the public meeting or by attending and providing comments at the local planning agency meeting. The County shall take into consideration the School Board comments and findings on the availability of adequate school capacity when considering the decision to approve comprehensive plan amendment.

Policy 8.2.A.4 • Consistent with the Interlocal Agreement, the uniform, district-wide level of service standards for public school facilities are initially set as follows:

Type of School	Level of Service Standards
Elementary	105% of permanent FISH capacity
Middle	105% of permanent FISH capacity
Combined Jr./Sr. High	90% of permanent FISH capacity

 

Policy 8.2.A.5 • The County hereby incorporates by reference the Santa Rosa County School District Five-Year Facilities Work Plan, approved by the Santa Rosa County School Board, that includes school capacity sufficient to meet anticipated student demands projected by the County and municipalities, in consultation with the School Board's projections of student enrollment, based on the adopted level of service standards for public schools.

Policy 8.2.A.6 • The 5-year schedule of improvements ensures the level of service standards for public school are achieved and maintained within the period covered by the 5-year schedule of capital improvements, annual updates to the schedule shall ensure levels of service standards are achieved and maintained within each year of subsequent 5-year schedule of capital improvements. The updated 5-year District Facilities Work Plan shall be sent to the County no later than October 1 ^st of each year for incorporation into the County's Capital Improvements Element.

Policy 8.2.A.7 • Santa Rosa County will update its Capital Improvements schedule on an annual basis by December 1 ^st , to incorporate the upcoming five years of the School Board's District Facilities Work Program. Santa Rosa County and the Santa Rosa County School Board will coordinate during updates or amendments to the Santa Rosa County Comprehensive Plan and updates or amendments for long-range plans for School Board facilities.

Policy 8.2.A.8 • The County and School Board will work together in maintaining the adopted levels of service to ensure financial feasibility of the County's Capital Improvements Program and the School Board's District Facilities Work Program.

Table 8-1 Five Year Schedule of Capital Improvements FY 2018—2022

Project	Description	Consistent with Compre- hensive Plan	Anticipated Cost	Revenue Source	Year	Funding Status
Transportation
For transportation projects in the FDOT FY 2018-2022 Work Program, funds are only appropriated for 2018. Beyond 2018, funds are scheduled.
Traffic signal maintenance	Traffic signal timing on arterial approximately every five years	Yes	Ongoing funding	Federal and state	FY 2018-2022	Funded and scheduled
Bagdad Heritage Trail Sidewalks	New sidewalk to an existing boardwalk on the Blackwater Heritage Trail at Jasmine Street, then run west to Susan Street, and South to Walker Street which will connect to the existing sidewalk network in the area	Yes	$133,295	Federal, state and local matches	FY 2018	Funded
SR 4 Sidewalks in Jay	Sidewalk on the west side of Spring Street from School Street to Mildred Street	Yes	$676,467	Federal and state	FY 2018-2020	Funded
King Middle School Connection	5 ft. sidewalk on north side of Rosasco St. from SR 89 to SR 87 and 5 ft. sidewalk from Byrom St from Rosasco St to Magnolia St.	Yes	$354,963	Federal, state and local matches	FY 2018 PE FY 2018 CST	Funded
Glover Lane	5 ft. sidewalk on the west side of Glover Lane from Hamilton Bridge Road to Hobbs Middle School	Yes	$295,000	Federal, state and local matches	FY 2018 PE FY 2018 CST	Funded
Hamilton Bridge Road from Spencer Field to Emerald Drive	5 ft. sidewalk on the North side of Hamilton Bridge Road	Yes	$597,924	Federal, state and local matches	FY 2018 PE FY 2019 CST	Funded
Old Bagdad Hwy from Avalon Blvd. to Parkmore Plaza	5 ft. sidewalk on the North side of Old Bagdad Hwy and north on the east side of Parkmore Plaza	Yes	$440,645	Federal and state	FY 2018 PE FY 2022CST	Funded
Tom King Bayou Bridge	Bicycle Pedestrian bridge connecting the East Bay Blvd. multi-use trail	Yes	$1,065,000	Federal, state and local matches	FY 2018 PE FY 2021 CST	Funded
CR 399-East Bay Blvd.	Multi-use path	Yes	$986,426	Local impact fees	FY 2018	Funded
Navarre Community Access Road	Feasibility study to connect existing roads north of US 98 from Edgewood Drive to east of Panhandle Trail including crossing over Williams Creek	Yes	$500,000	Half TRIP & Half Local Match	FY 2018-2019	Scheduled
I-10 from Escambia Bay Bridge to Avalon Blvd.	6-laning—Add Lanes and reconstruct	Yes	$47,043,493	Federal and state	FY 2015	Funded
SR 87 from 2 miles south of the Yellow River to CR 184	4-laning—Add Lanes and reconstruct	Yes	$34,259,000	Federal and state	FY 2016	Funded
SR 87 from Eglin AFB to 2 miles south of the Yellow River	4-laning—Add Lanes and reconstruct	Yes	$18,367,000	Federal and state	FY 2015	Funded
US 98 from Bayshore Road to Portside Drive	Construction for future 6-laning	Yes	$23,000,000	Federal and state	FY 2022	Unfunded
Portside Drive to Okaloosa County Line	PD&E for future 6 laning	Yes	$2,930,000	Federal and state	FY 2016-2019	Funded
Portside Drive to Bergren Road	Design for Future 6-laning	Yes	$4,400,000	Federal and state	FY 2023 PE	Funded
Ramble Way Lane to Okaloosa County Line	Design for future 6-laning	Yes	$4,400,000	Federal and state	FY 2022 PE	Funded
US 90 from Escambia County line to Glover Lane	PD&E for future 6-laning	Yes	$2,828,000	Federal and state	FY 2016	Funded
Glover Lane to SR 87 North	Future 6-laning	Yes	$1,966,732	Federal and state	FY 2018 PE	Funded
SR 87 North to Ward Basin Road	Future 6-laning	Yes	$2,750,000	Federal and state	FY 2023	Funded
Ward Basin Road to SR 87 South	Future 6-laning	Yes	$2,424,080	Federal and state	FY 2018 ROW FY 2019-2020 PE	Funded
SR 87 S and SR 87N Connector	Preliminary Engineering for New Alignment	Yes	$7,874,000	Federal and State	FY 2019	Scheduled
CR 182/SR 89	Turnlanes	Yes	$305,875	Local impact fees	FY 2018	Funded
Water Supply
Pace Water System	Various Water Main Upgrades for Fire Suppression	Yes	Unavailable	Pace Water System	FY 2018-2022	Unavailable
Pace Water System	Water Meter Upgrades	Yes	Unavailable	Pace Water System	FY 2018-2022	Unavailable
Pace Water System	Asbestos Pipe Replacement	Yes	Unavailable	Pace Water System	FY 2018-2022	Unavailable
Pace Water System	Install PRV's in Existing Waterlines	Yes	Unavailable	Pace Water System	FY 2018-2022	Unavailable
Bagdad Garcon Point	Various Water Main Upgrades for Fire Supression	Yes	Unavailable	Bagdad Garcon Point	FY 2018-2022	Unavailable
Chumuckla Water System	Various Water Main Upgrades for Fire Supression	Yes	Unavailable	Chumuckla Water System	FY 2018-2022	Unavailable
City of Milton	Wastewater Treatment Plan	Yes	$30,000,000	Unavailable	FY 2018-2022	Unfunded
Fairpoint Regional Utility System	1. Construction of Well #7 2. 2 Booster Pump Stations 3. 2 Million Gallon Storage Tank	Yes	Unavailable	Fairpoint Regional Utility System	FY 2018-2022	Unavailable
Holley- Navarre Water System	1. Well #2 Improvements 2. Well #3 Wet End Renovation 3. Tank #3 Aeration	Yes	Unavailable	Holley- Navarre Water System	FY 2018-2022	Unavailable
Midway	Rehabilitation to Improve Fire Protection	Yes	$750,000	CDBG	FY 2018-2022	Grant Submitted
Navarre Beach	Upgrade Well House #2	Yes	$500,000	Navarre Beach Water/Sewer System	FY 2018-2022	Unfunded
Wastewater Utility
Holley Navarre Water System, Inc.	1. Effluent Force Main Replacement 2. Reject Storage Repair 3. Highway 87 Lift Station Improvement 4. Panhandle L/S relocation	Yes	Unavailable	Holley Navarre Water System, Inc.	FY 2018—2022	Unavailable
City of Milton	1. A new 2.0 MGD wastewater treatment plant, associated pipelines, and a new effluent disposal area is planned and permitted. 2. A beneficial reuse project for median landscape irrigation along U.S. 90 is being planned and permitted.	Yes	Unavailable	City of Milton	FY 2018-2022	Unavailable
City of Gulf Breeze/SSRU	1. Lift Station replace/upgrade 2. Sewer station replace/upgrade 3. Wastewater Treatment Plan Expansion to 3.5 MGD, 2020 4. Collection system upgrades 5. Lift station upgrades	Yes	Unavailable	City of Gulf Breeze/SSRU	FY 2018—2022	Unavailable
Pace Water System, Inc.	1. Various lift station upgrades as necessary 2. Air Products gravity sewer expansion (eliminating existing lift station) 3. School C lift station relocation (eliminating Sawmill lift station) 4. Force main upgrades along the railroad from the Monticeto lift station to the Air Products lift station 5. Pea Ridge lift station to accommodate for new development (timing will be based on development timing) 6. Force main replacement from Garcon Point Road to Delmonte (on Avalon) 7. Woodbine Road reclaimed water main upgrade 8. Reclaimed water storage tank at Stonebrook and pumping facility 9. Reclaimed water storage tank at Soccer complex and pumping facility 10. Loop feed reclaimed water main from Tunnel Road to Quintette	Yes	Unavailable	Pace Water System, Inc.	FY 2018-2022	Unavailable
Recreational
Fidellis Park	Fidelis Park Improvements	Yes	$400,000 ($200,000 grand and 200,000 match)	Land and Water Conservation Fund	FY 2019	Grant Submitted
Benny Russell Park	Benny Russell Park Improvements	Yes	$500,000 (250,000 grant and 250,000 match)	Florida Recreation Development Assistance Program	FY 2019	Grant Submitted
Bagdad Recreation Park	Bagdad Recreation Park Improvements	Yes	$500,000 (250,000 grand and 250,000 match)	Florida Recreation Development Assistance Program	FY 2019	Grant Submitted
Swenson Recreation Park	Swenson Recreation Park Improvements	Yes	$400,000 (200,000 grant and 200,000 match)	Florida Recreation Development Assistance Program	FY2019	Grant Submitted

 

(Ord. No. 2016-25 , § 1, 12-12-16)