Background
This report is intended to provide a cumulative update of the results of annexation in Pinellas County. We have been providing these annual updates for seven years now, commencing with the charter amendment and effectuation of Pinellas County Ordinance No. 00-63 in November, 2000. The way in which we track and periodically update the Council on the cumulative impact of annexations has continued to evolve over these past seven years and we have made additional refinements in this annual update.
We have compiled and analyzed the data that are relevant to the discussion on the cumulative impact of annexation in Pinellas County in two separate ways: 1) data based on the Council’s review of voluntary annexations in accordance with Pinellas County Ordinance No. 00-63 and referendum annexations (referendum annexations initiated after July 1, 2003, were reviewed in accordance with Pinellas County Resolution No. 03-128); and 2) data reflecting adopted voluntary and referendum annexations impacting one of the seven fiscal years in the report. This distinction is necessary to reflect the separate timeframes involved – the first based on when an annexation request is received and processed, and the second when an annexation is recorded by the Property Appraiser by applicable fiscal year.
The data compiled and used for the report using the voluntary and referendum annexation review processes include the number of annexations and acreage by Countywide Future Land Use Plan Map category, pursuant to Pinellas County Ordinance No. 00-63 for voluntary annexation or Resolution 03-128 for referendum annexation. The second set of data reflect approved annexations (both voluntary and referendum) and include population, acreage, and ad valorem real property taxable value by tax year.
The steps involved in the preparation of the data relative to approved annexations may be summarized as follows: First, several summary observations and conclusions are noted and suggestions outlined for possible follow-up initiatives that would attempt to build on this information and utilize it to assist in the supervision of the annexation process. Second, in order to ascertain the impact of voluntary and referendum annexations on real property taxable value, each annexation was verified with the Property Appraiser’s Office as to its finalization and the tax year affected. This information is shown for both types of annexation and a summary is provided. Third, in order to provide a framework for understanding and comparing the significance of and relationship between the countywide, incorporated, municipal services taxing unit (MSTU) and annexed parcels, a per acre taxable value (PATV) and per capita taxable value (PCTV) are computed to determine the effect on the ad valorem tax revenues of the MSTU. Lastly, in order to provide the Council with a combined fiscal year impact on real property taxable value, this combined value is shown in relationship to countywide, incorporated, and MSTU values.
Comparisons by individual annexing municipality and by fiscal year are shown in the appendices.
Composite Annexation Report for 2006-2007
