Administrative Workshop

City of South Pasadena 7047 SUNSET DRIVE SOUTH SOUTH PASADENA, FLORIDA 33707 PH: (727) 347-4171 FAX: (727) 345-0518 WWW.MYSOUTHPASADENA.COM AGENDA ADMINISTRATIVE WORKSHOP TUESDAY, JUNE 23, 2026 SOUTH PASADENA, FLORIDA FOLLOWING THE AGENDA MEETING (APPROXIMATELY 9:05 A.M.) CALL TO ORDER ROLL CALL DISCUSSION ITEM • Budget ADJOURN Carley Lewis Carley Lewis, City Clerk This meeting is open to the public. Ordinances may be inspected by the public in the office of the City Clerk at City Hall from 8:00 a.m. to 4:00 p.m. Monday through Friday with the exception of holidays. Any person who decides to appeal any decision of the City Commission with respect to any matter considered at this meeting will need a record of the proceedings, and for such purpose may need to ensure that a verbatim record of the proceedings is made, which record includes the testimony and evidence upon which the appeal is to be based. The City of South Pasadena is committed to providing reasonable accommodation for access for the disabled. In accordance with the Americans with Disabilities Act and F.S. 286.26, anyone needing assistance with regard to this meeting should contact the City Clerk's Office in writing at least 48 hours prior to the meeting. For more information or assistance please contact the City Clerk’s office at 727-347-4171.  Section 1 Discussion of Millage Rate 1  City of South Pasadena 7047 SUNSET DRIVE SOUTH SOUTH PASADENA, FLORIDA 33707 PH: (727) 347-4171 FAX: (727) 345-0518 WWW.MYSOUTHPASADENA.COM Memorandum Date: June 23, 2026 To: Mayor and City Commission From: Heather Guadagnoli, Finance Director Subject: Tentative Property Tax Millage Rate for FY 2026-2027 Background: Each year, the City is required to calculate and set an ad valorem millage rate per Chapter 200 of the Florida Statute - Determination of Millage, as presented in Table 1. Discussion: Per the Pinellas County Property Appraiser’s 2026 Estimated Taxable Values as of May 29, 2026, the City’s overall taxable value decreased 0.83%. The millage rate calculations being presented at today’s Administrative Workshop are based on this preliminary estimate. On or before July 1, 2026, the Property Appraiser is required to submit the Certified Taxable Values to the State of Florida. The Property Appraiser has indicated that their office is likely to provide these amounts on June 29, 2026. Therefore, the Finance Department may change the recommended millage rate and will provide an updated evaluation at the July 1, 2026 Regular Commission meeting. The City must notify the Property Appraiser of the current year’s calculated rolled-back rate, the proposed millage rate and the date, time and place of the City’s first public hearing for setting the tentative millage and the budget by July 28, 2026. Also, the City is required to complete the Maximum Millage Levy Calculation - preliminary disclosure (form DR-420MMP) to the State by this date. Staff anticipates the submittal of the City’s completed forms will be completed shortly after the July 1, 2026 Regular Commission meeting. Rolled-Back Millage Rate: The rolled-back millage rate is defined as the millage rate that would produce the same amount of Ad Valorem revenue as was levied during the prior year, exclusive of new construction, additions and boundary changes. Based upon this year’s estimated gross taxable value, the calculated rolled-back rate is 5.2862 mills, which would generate revenues of $4,598,822 at a 96% collection rate, after allowing a 4% discount for early payment. This is $92,783 less than the budgeted revenue for fiscal year 2026. An excerpt from the 2026 budget is below that shows $4,691,605 was budgeted for Ad Valorem. 2 Tentative Millage: The proposed, tentative millage rate is important because once set, this rate cannot be increased unless each taxpayer is mailed a “Revised Notice of Proposed Property Tax.” The final millage rate cannot exceed the tentatively adopted millage rate, but it can always be lower. Examples of projected revenues by millage rate at 96% collection rate: a. 5.1750 mill = $4,502,122 net ad valorem revenue – existing rate – 2.1% lower than roll back b. 5.2862 mill = $4,598,822 net ad valorem revenue – the preliminary roll back rate c. 5.8148 mill = $5,058,704 net ad valorem revenue – 10% higher than the roll back rate Budget Public Hearings: The City must hold two public hearings on the millage rate and budget and the City’s meetings may not be on the same date as that of the County or the School Board. The City is required to notify the Property Appraiser of the date, time and location of the City’s first public hearing for millage and budget and this information is printed on the tax bills. Any change in the meeting time of the first public hearing on the budget will require notice to each City property taxpayer. Accordingly, Staff recommends that Commission will establish its public hearings for the millage rate and budget on the following dates and times: ▪ First Public Hearing, Wednesday, September 9, 2026 – 7:00 P.M. ▪ Final Public Hearing, Wednesday September 16, 2026 – 7:00 P.M. These budget hearing dates do not conflict with the meeting dates of the School Board or Pinellas County Commission. Table 1 – Statutory Schedule for Determination of Millage 1. Day 1 is on or by July 1: The Property Appraiser certifies the taxable value of real property within the jurisdiction of the taxing authority. 2. Within 35 days: (by July 28) the City shall advise the Property Appraiser of: 1) proposed, tentative millage rate 2) current year rolled-back rate and 3) date, time and place of first public budget hearing. 3. By 55th day: (Aug. 17) - No later than 55 days after certification of value, the Property Appraiser shall mail out to the City and the property owners a Notice of Proposed Property Taxes (TRIM Notices). 4. By 80th day: (Sept. 3 to Sept. 18) - not earlier than 65 days after certification, but within 80 days of certification of value, the City shall hold a public hearing on the tentative budget and proposed millage rate. The City has selected Sept. 9, 2026 for this hearing. 5. By 95th day: (Sept. 13) - within 15 days of the tentative budget hearing, the City shall advertise its intent to adopt a final millage and budget. 6. 97 - 100th day: (Sept. 16) - The City shall hold a public hearing to adopt a final millage rate and budget that shall be held not less than 2 days or more than 5 days, after the day that the advertisement is first published. The City has selected September 16, 2026 for this hearing. 7. Within 3 days of the second and final budget hearing (by Sept. 18): The Resolution adopting the final millage rate shall be forwarded to the Property Appraiser and the Tax Collector. 8. The Property Appraiser notifies the City of the final adjusted tax roll (Sept. 30). 9. Within 30 days of the final hearing (by Oct. 2): no later than 30 days following the adoption of the millage and budget ordinances or resolutions, each City shall certify that they have complied with the provision of Chapter 200, F.S., to the Division of Ad Valorem Tax, Department of Revenue. Recommendation: Staff requests that the Commission confirm the dates and times of the public hearings set forth in the schedule above and set the proposed, tentative millage rate at 5.8148 mills. Respectfully Submitted, Heather Guadagnoli, Finance Director 3 City of South Pasadena FY 2027 Budget Preliminary (Estimated) Millage Options June 1, 2026 - ESTIMATED VALUES Taxable value of Personal Property 45,580,985 Real Estate Property Taxable Value 860,643,276 Current Year Gross Taxable Value 906,224,261 Less: New Construction 11,589,379 Current Year Adjusted Taxable Value 894,634,882 Prior Year FINAL taxable Value 913,850,448 Prior Year Millage 0.00517500 2026 Ad Valorem Proceeds 4,729,176 Staff recommendation is to submit a millage rate of 5.8148 to the Pinellas Divided By - Adjusted Taxable Value 894,634,882 County Property Appraiser. Roll Back Millage Rate 0.0052862 Roll Back Rate or Lower - Majority Up to 110% of Roll Back Rate - 2/3 Unanimous Vote is Required Vote is Required 5.1750 5.2862 5.4754 5.8148 6.0229 10% Over Previously 110% Over Roll (Previously Existing Roll Back Calculated as Back Calculated) Majority Vote Majority Current Year Gross Taxable Value - ESTIMATE 906,224,261 906,224,261 906,224,261 906,224,261 906,224,261 Millage Rate 0.0051750 0.0052862 0.0054754 0.0058148 0.0060229 Total Proceeds - 100% 4,689,711 4,790,439 4,961,937 5,269,483 5,458,131 Proceeds @ 96% (Budgeted) 4,502,122 4,598,822 4,763,460 5,058,704 5,239,805 Increase (decrease) from FY 2026 (39,466) 61,263 232,761 540,307 728,955 % Change Compared to Roll Back Rate -2.10% 0.00% 3.58% 10.00% 13.94% Existing rate based Calculation above Roll back rate x Roll back rate x Previously on preliminary personal income 110% - new majority vote rate estimated taxable adjustment - not legislation x 110% - no longer values allowed in relevant if calculations if legislation passes legislation passes 4 ANALYSIS OF MILLAGE RATE COMPARED TO SURROUNDING MUNICIPALITIES Pinellas County Municipality Millage Rate Belleair 6.9777 Belleair Beach 2.0394 Belleair Bluffs 5.3500 Belleair Shore 0.5345 Clearwater 5.8850 Dunedin 4.1345 Gulfport 4.0258 Indian Rocks Beach 1.7300 Indian Shores 1.8700 Kenneth City 5.4373 Largo 5.5200 Madeira Beach 2.7500 North Redington Beach 1.0000 Oldsmar 4.0500 Pinellas Park 5.6500 Redington Beach 1.8149 Redington Shores 1.6896 Safety Harbor 3.9500 Seminole 2.4793 South Pasadena 5.1750 St. Pete Beach 3.0913 St. Petersburg 6.4525 Tarpon Springs 5.3700 Treasure Island 3.8129 Millage Rates Levied for 2025 Taxes 7 6 5 4 3 2 1 0 5  Section 2 Step Pay Plan & Wage Analysis 6  CITY OF SOUTH PASADENA FY 2026 - 2027 12 STEP PAY PLAN - GENERAL EMPLOYEES - 4% INCREASE OVER PRIOR YEAR Hourly Rate Annual Rate JOB TITLE START 1 2 3 4 5 6 7 8 9 10 11 12 MUNICIPAL MAINTENANCE I / OFFICE ASSISTANT - 23.74 24.42 25.11 25.83 26.56 27.32 28.10 28.90 29.72 30.56 31.43 32.33 33.25 CID (TEMP) 43,213 44,443 45,707 47,008 48,346 49,722 51,137 52,592 54,088 55,628 57,211 58,839 60,513 26.07 26.91 27.78 28.68 29.61 30.56 31.55 32.57 33.62 34.70 35.82 36.98 38.17 MUNICIPAL MAINTENANCE II 47,453 48,984 50,565 52,197 53,882 55,621 57,416 59,269 61,182 63,157 65,196 67,300 69,472 27.73 28.63 29.55 30.51 31.50 32.52 33.58 34.67 35.79 36.95 38.15 39.39 40.66 ADMINISTRATIVE ASSISTANT 50,462 52,098 53,788 55,532 57,333 59,192 61,111 63,093 65,139 67,251 69,432 71,683 74,008 PERMIT TECH & ADMIN ASST / HORTICULTURIST / 29.07 29.93 30.82 31.73 32.67 33.64 34.63 35.66 36.72 37.81 38.93 40.08 41.27 IT SPECIALIST 52,904 54,472 56,086 57,748 59,459 61,221 63,035 64,903 66,826 68,806 70,845 72,944 75,106 30.42 31.29 32.18 33.09 34.03 35.00 36.00 37.02 38.08 39.16 40.27 41.42 42.60 LICENSING OFFICIAL / PERMIT TECH / PRE-2010 ADMINISTRATIVE ASSISTANT 55,364 56,940 58,560 60,226 61,940 63,703 65,516 67,380 69,298 71,270 73,298 75,384 77,529 SUPERVISOR OF MAINTENANCE & HORTICULTURE 31.72 32.81 33.94 35.11 36.31 37.56 38.85 40.19 41.57 43.00 44.48 46.01 47.59 / ACCOUNTING SPECIALIST / MARKETING COORDINATOR 57,730 59,715 61,768 63,892 66,089 68,362 70,713 73,144 75,659 78,261 80,952 83,736 86,615 BUSINESS TAX OFFICIAL & BUILDING SERVICES 31.72 32.93 34.19 35.49 36.85 38.25 39.71 41.23 42.80 44.43 46.13 47.89 49.71 COORDINATOR 57,730 59,933 62,220 64,594 67,059 69,617 72,273 75,031 77,894 80,866 83,951 87,155 90,480 38.81 39.92 41.05 42.22 43.42 44.66 45.93 47.24 48.58 49.96 51.38 52.85 54.35 BUILDING & CODE INSPECTOR / CITY PLANNER 70,639 72,649 74,716 76,843 79,029 81,278 83,591 85,970 88,416 90,932 93,520 96,181 98,918 ASSISTANT PW DIRECTOR / DEPUTY CLERK / 38.28 39.47 40.70 41.96 43.26 44.60 45.99 47.42 48.89 50.40 51.97 53.58 55.25 ASSISTANT FINANCE DIRECTOR 69,674 71,837 74,066 76,365 78,735 81,179 83,699 86,296 88,975 91,736 94,584 97,519 100,546 55.24 57.11 59.04 61.03 63.09 65.22 67.42 69.70 72.05 74.48 77.00 79.60 82.29 CITY CLERK 100,546 103,940 107,449 111,076 114,826 118,702 122,710 126,852 131,135 135,562 140,138 144,869 149,760 47.00 48.87 50.81 52.82 54.92 57.10 59.37 61.73 64.18 66.73 69.38 72.14 75.00 DEPUTY FIRE CHIEF 97,760 101,642 105,679 109,876 114,239 118,776 123,493 128,397 133,497 138,798 144,310 150,041 156,000 FINANCE DIRECTOR / PUBLIC WORKS DIRECTOR / 59.43 61.91 64.50 67.20 70.01 72.93 75.98 79.16 82.47 85.91 89.50 93.25 97.14 CID DIRECTOR 108,160 112,681 117,391 122,298 127,411 132,736 138,285 144,065 150,087 156,361 162,897 169,706 176,800 52.50 54.70 57.00 59.39 61.89 64.49 67.19 70.01 72.95 76.02 79.21 82.53 86.00 DIRECTOR OF PUBLIC SAFETY / FIRE CHIEF 109,200 113,785 118,562 123,540 128,727 134,131 139,763 145,631 151,745 158,116 164,755 171,672 178,880 80.00 82.41 84.90 87.46 90.10 92.82 95.62 98.50 101.47 104.54 107.69 110.94 114.29 CITY ADMINISTRATOR 145,600 149,993 154,518 159,179 163,982 168,929 174,025 179,275 184,684 190,256 195,996 201,909 208,000 7 City of South Pasadena Analysis of Impact of Salary Survey 2027 Budget City staff conducted a salary survey of other local municipalities and the Commission approved pay range adjustments for the following positions. The positions that were not adjusted as a result of the salary survey will be awarded a 4% cost of living increase for fiscal year 2027. Increase Resulting from Salary Survey Finance & Administration - Department 513 Finance Director 9,070 City Administrator 22,066 31,136 Community Improvement - Department 524 Community Improvement Director 9,325 Building Services Coordinator 2,617 11,942 Public Works - Department 541 Public Works Director 9,325 Municipal Maintenance II 789 Municipal Maintenance II 2,077 Municipal Maintenance II 581 Municipal Maintenance II 1,014 13,785 Fire - Department 522 Fire Chief 7,382 Deputy Fire Chief - 25% of Salary 2,036 9,418 EMS - Department 526 EMS Coordinator - 75% of DC Salary 6,109 8