Special tax for sheriff considered

Cities that don't benefit from sheriff's road patrol services would have to agree.

A cost-shifting Sarasota County proposal to pay at least part of Sheriff Bill Balkwill's $87 million annual budget through a special tax rather than out of general funds will be discussed in behind-closed-doors meetings with commissioners before it is shared with the public.

Last week, County Administrator Jim Ley told the commissioners that Budget Director Jeff Seward would visit with each of them and describe how to pay for sheriff's services through a municipal services taxing unit.

The budgeting mechanism has been embraced by a handful of Florida counties -- among them Alachua -- as a way to lower ad valorem millage levies on local property owners and make up the difference by adding another line item on annual tax bills.

"This proposal is still very conceptual in nature," Seward said. "No ordinance language has been drafted. If the commissioners want to look further at this, we will need to do cost allocation studies. What we'll discuss with them is based on fiscal year 2004 expenditures."

Upheld

Alachua County funds most of its sheriff's road patrol expenses, plus about half of its remaining law enforcement activities, through a municipal services taxing unit that survived a 2003 court challenge and was found to be constitutional.

The cities of Archer and LaCrosse became part of the county's special taxing unit when they adopted cooperating policies and ordinances, while the city of Newberry chose to remain outside the stand-alone tax levy and pay for road patrol services from its general fund revenue.

If Sarasota County decides to pursue a special tax for sheriff's services, it will have to work out funding details with four municipalities -- Longboat Key, North Port, Sarasota and Venice -- that each receive varying levels of service from the sheriff's department.

All four budget for officers and cars to provide road patrol services within their city limits through taxes paid by city property owners. A separate tax could upset city residents who also pay county taxes for sheriff's road patrol services they don't receive.

Partial solution

Sarasota city officials have long argued the police are paid by city taxpayers to patrol within the municipal limits, and city property owners shouldn't also have to pay sheriff's deputies to provide patrol services outside the municipal limits.

A dual taxation lawsuit between the city and county was settled not long after a 1984 Florida Supreme Court ruling affirmed both the sheriff's road patrol and detective divisions provide a "minimal level" of direct benefit and substantial degree of indirect benefit to city residents.

More than a year ago, county commissioners Nora Patterson and Paul Mercier supported an exploration of alternative funding operations that could allow budget officials to carve out a significant portion of the sheriff's $87 million annual budget as a separate item.

"A municipal services taxing unit couldn't be used to pay for the entire sheriff's budget," Seward said. "For instance, if the sheriff is responsible for corrections services, it has to be paid for from the general fund."

The annual cost of jail operations is about $20 million.