PLACEMENT: Departmental
TITLE:
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DISCUSSION REGARDING DRAFT BALLOT TITLE, BALLOT LANGUAGE AND ORDINANCE CALLING FOR REFERENDUM ON A TEN-YEAR HALF-CENT SALES TAX FOR CONSERVATION LANDS
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EXECUTIVE SUMMARY:
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This agenda item brings forward a draft ballot title, draft ballot language and a draft ordinance calling for referendum on the question of whether to levy a ten-year one-half percent (one-half cent) local government infrastructure sales surtax 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: 10:30 AM
PROCEDURES: None
BACKGROUND/RELATED STRATEGIC GOAL:
Pursuant to Board direction at its September 12, 2023 meeting, County staff has been working with the conservation initiative, Martin County Forever, to draft proposed ballot language and 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 Indian River Lagoon South, Pal-Mar, the Loxahatchee and St. Lucie headwaters and Blueways Areas, 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 Pal-Mar, the Indian River Lagoon South, 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 Indian River Lagoon South, Pal-Mar, the Loxahatchee and St Lucie River headwaters, and Blueways Areas 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 Indian River Lagoon South, Pal-Mar, the Loxahatchee and St Lucie River headwaters and the Blueways Areas located within Martin County. Conservation easements acquired under this program shall be perpetual and irrevocable, pursuant to Section 704.06, Florida Statutes, and shall prohibit future development or more intense use of the property such that the land is predominantly in a natural, scenic, open agricultural, or wooded condition and provides means for enforcement.
Section 6(1)i provides:
c. 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 volunteers with representatives from each of the following entities / groups:
• Martin County Taxpayers Association
• Martin County Realtors Association
• Tourist Development Council
• Conservation
• Environmental
• Martin County Forever
Section 6(2) provides for municipal use as permitted by State law.
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 an Environmental Lands Oversight Committee (ELOC) to be established by Board resolution. Martin County Forever has proposed specific organizations be set forth in the ordinance for ELOC Membership. It is staff’s recommendation that more general descriptions be used in the ordinance. Funds generated by the sales tax may typically take decades to be expended and specific groups may cease to exist over time. Since any changes to the ordinance requires approval by referendum, such specificity may render compliance with the ordinance impossible.
5. In order to comply with statutory requirements for the surtax, it is recommended the Board consider adoption of the ordinance in April. A memorandum containing a detailed schedule of statutory deadlines for a sales tax referendum for the November 5, 2024 General Election is attached.
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
If the Board would like to place the question of a sales tax on the November 5, 2024 ballot, direct staff to advertise the proposed ordinance for a public hearing.
ALTERNATIVE RECOMMENDATIONS
Provide staff direction.
FISCAL IMPACT:
RECOMMENDATION
Fiscal impact is dependent on Board direction.
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>.