PLACEMENT: Public Hearings
TITLE:
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PUBLIC HEARING TO CONSIDER ADOPTION OF AN ORDINANCE CALLING FOR REFERENDUM ON A TEN-YEAR HALF-CENT SALES TAX FOR CONSERVATION LANDS
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EXECUTIVE SUMMARY:
executive summary
This agenda item brings forward a draft ordinance calling for a referendum on the question of whether to levy a ten-year one-half percent (one-half cent) local government infrastructure sales surtax for the acquisition of conservation lands to be placed on the November 5, 2024 General Election Ballot.
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DEPARTMENT: County Attorney
PREPARED BY: Name: Sarah W. Woods
Title: County Attorney
REQUESTED BY: Board of County Commissioners and Martin County Forever
PRESET:
PROCEDURES: None
BACKGROUND/RELATED STRATEGIC GOAL:
A. Ordinance
Pursuant to Board direction at its February 20, 2024 meeting, County staff in coordination with the conservation initiative, Martin County Forever, has prepared an ordinance calling for a referendum on the question of whether to levy a local government infrastructure sales tax for the acquisition of conservation lands within Martin County.
The draft ballot language and ordinance provide for a referendum regarding a ten-year one-half cent local government surtax. Section 5 of the draft ordinance sets forth the ballot language:
NOVEMBER 5, 2024
OFFICIAL BALLOT
MARTIN COUNTY, FLORIDA
LANDS TO PROTECT WATER QUALITY, NATURAL AREAS AND WILDLIFE HABITAT
ONE-HALF PERCENT SALES SURTAX
SHALL MARTIN COUNTY PROTECT ITS WATER QUALITY AND UNIQUE CHARACTER BY ACQUIRING CRITICAL NATURAL LANDS IN MARTIN COUNTY WITHIN THE INDIAN RIVER LAGOON SOUTH, PAL-MAR, LOXAHATCHEE AND ST. LUCIE HEADWATERS, BLUEWAYS AREAS AND PROVIDE MUNICIPAL INFRASTRUCTURE ALLOWED BY LAW, BY LEVYING A ONE-HALF PERCENT (0.5%) COUNTY SALES TAX FOR 10 YEARS STARTING JANUARY 1, 2025 WITH ANNUAL AUDIT AND CITIZEN OVERSIGHT.
_______________ FOR the one-half percent sales tax
_______________ AGAINST the one-half percent sales tax
Section 6 of the draft ordinance sets forth the use of tax revenues by the County and the municipalities in the County. Section 6(1) requires that the County’s share of the proceeds be used as follows:
a. To acquire, by fee simple interest, environmentally significant land for the purposes of: preserving, conserving, and restoring the St. Lucie River, the Indian River Lagoon, Pal-Mar, the Loxahatchee and St. Lucie River headwaters, thereby protecting water sources, preserving natural areas and beaches, providing open space, protecting wildlife habitat and water storage/recharge areas. Land acquisition and preservation using the County’s share of the Surtax proceeds shall be limited to the properties known or identified within the Pal-Mar Water Control District, the Natural Lands Component of the Indian River Lagoon South Project of the Comprehensive Everglades Restoration Plan, Loxahatchee and St. Lucie Headwaters and Blueways Areas within Martin County.
b. To acquire perpetual interests in lands through conservation easements in environmentally significant land for the purposes of: preserving, conserving, and restoring the St. Lucie River, the Indian River Lagoon, Pal-Mar, the Loxahatchee and St. Lucie River headwaters, thereby protecting water sources, preserving natural areas and beaches, providing open space, protecting wildlife habitat and water storage/recharge areas. Land acquisition and preservation using the County’s share of the Surtax proceeds shall be limited to the properties known or identified within the Pal-Mar Water Control District, the Natural Lands Component of the Indian River Lagoon South Project of the Comprehensive Everglades Restoration Plan, Loxahatchee and St. Lucie Headwaters and Blueways Areas within Martin County.
Following Board input at the February 20 meeting and discussions with County staff, Martin County Forever has proposed the following language for the Citizen’s Oversight Committee in Section 6(1)j of the draft ordinance, which provides:
j. The County shall establish by resolution an Environmental Lands Oversight Committee (“ELOC”) which shall provide citizen oversight and conduct and coordinate any necessary studies to determine appropriate lands to acquire from the funding provided by the Surtax. The ELOC shall make recommendations to the Board of County Commissioners. The ELOC shall consist of 9 Martin County registered voters from each of the following categories:
• Four (4) members shall be appointed from dedicated environmental organizations with missions focused on education, research, preserving, restoring and protecting the public’s local water quality, the natural environment and to enhancing and restoring local ecosystems.
• Three (3) members shall be appointed with one member representing each of the following: an organization with a mission focused on fiscal oversight of government budgets and spending; an organization with mission focused on the real estate industry; and an organization with a mission focused on responsible business growth and economic development.
• One (1) member shall be appointed from an organization with a mission focused on educating, promoting and protecting the interests of agricultural farmers and ranchers.
• One (1) member shall be appointed from an organization with a dedicated mission to preserve, protect and secure natural lands in Martin County.
Section 6(2) provides for municipal use of the sales tax proceeds as permitted by State law.
If approved, the proposed ordinance will be sent to Florida’s Office of Program Policy Analysis and Government Accountability, which will procure a performance audit by a certified public accountant, pursuant to Section 212.055(11), Fla. Stat. which, when complete will be posted on the County’s website.
B. Resolution
A draft resolution establishing the Environmental Lands Oversight Committee (ELOC) will be submitted for Board consideration at a future Board meeting if the ordinance is approved.
ISSUES:
1. The duration of the sales tax.
2. The amount of the sales tax.
3. Section 6(1)c of the proposed ordinance places a limit of 5% of the purchase price of any acquired land to be used for exotic removal or restoration of conservation values of the land.
4. Section 6(1)j provides for a 9-member Environmental Lands Oversight Committee (ELOC) to be established by Board resolution.
5. A memorandum containing a detailed schedule of statutory deadlines for a sales tax referendum for the November 5, 2024 General Election is attached.
6. The ordinance, if approved, will not take effect unless it is approved by a majority of the voters in the November 5, 2024 General Election.
LEGAL SUFFICIENCY REVIEW:
This item has been reviewed for legal sufficiency to determine whether it is consistent with applicable law, has identified and addressed legal risks, and has developed strategies for legal defensibility.
RECOMMENDED ACTION:
RECOMMENDATION
Move that the Board approve the draft ordinance if the Board would like to place the question of a sales tax on the November 5, 2024 ballot for consideration by Martin County voters.
ALTERNATIVE RECOMMENDATIONS
Provide staff direction.
FISCAL IMPACT:
RECOMMENDATION
It is estimated the local option sales tax, if approved by the voters, will generate 18.5 million dollars annually and an estimated 185 million over the ten-year term of the sales tax.
ALTERNATIVE RECOMMENDATIONS
None
DOCUMENT(S) REQUIRING ACTION:
☐Budget Transfer / Amendment ☐ Chair Letter ☐Contract / Agreement
☐Grant / Application ☐Notice ☒Ordinance ☐Resolution
☐Other:
This document may be reproduced upon request in an alternative format by contacting the County ADA Coordinator (772) 320-3131, the County Administration Office (772) 288-5400, Florida Relay 711, or by completing our accessibility feedback form at www.martin.fl.us/accessibility-feedback <http://www.martin.fl.us/accessibility-feedback>.