Legislation Details

File #: 26-3117    Version: 1 Name: City Manager Report RE: Commissioner Schwartz Item on the Creation of a Taxpayer Bill of Rights (TABOR)
Type: City Manager Status: City Manager report
File created: 11/12/2026 In control: City Commission
On agenda: 11/18/2026 Final action:
Title: DISCUSSION AND POSSIBLE ACTION ON THE COMMISSION REQUESTED REPORT CONCERNING COMMISSIONER JAY D. SCHWARTZ ITEM REGARDING THE CREATION OF A TAXPAYER BILL OF RIGHTS AND AN ORDINANCE LIMITING GROWTH IN CITY OPERATING EXPENDITURES.
Sponsors: City Manager
Attachments: 1. 1. City Administration - Finance Memorandum, 2. 2. CAO Memo 2026-134 Commission Proposed Ordinance Analysis
Title
DISCUSSION AND POSSIBLE ACTION ON THE COMMISSION REQUESTED REPORT CONCERNING COMMISSIONER JAY D. SCHWARTZ ITEM REGARDING THE CREATION OF A TAXPAYER BILL OF RIGHTS AND AN ORDINANCE LIMITING GROWTH IN CITY OPERATING EXPENDITURES.

Summary Explanation and Background

SUMMARY EXPLANATION AND BACKGROUND:
1. At the October 7, 2026 City Commission meeting, Commissioner Jay D. Schwartz presented Item #1 concerning the creation of a Pembroke Pines Taxpayer Bill of Rights and Fiscal Responsibility Ordinance limiting growth in City operating expenditures. Following discussion, the item was left for consideration at a subsequent meeting, allowing additional time for legal and financial review. No formal action was taken on the item.

2. Commissioner Schwartz’s proposal would generally limit annual growth in covered City operating expenditures to the combined annual percentage increase in the Consumer Price Index (CPI) and the City’s population.

3. Following the October 7 discussion, the City Attorney’s Office and City Administration, in coordination with the Finance Department, reviewed the proposal’s legal and fiscal implications. The following memoranda are attached for the City Commission’s consideration:

a. City Attorney’s memorandum regarding the legal parameters for a municipal operating expenditure limitation.

b. City Administration/Finance memorandum regarding the proposal’s potential budgetary and operational impacts and Administration’s recommendation.

4. The City Attorney’s memorandum concludes that a narrowly crafted operating-expenditure ordinance may be legally permissible, subject to compliance with the Florida Constitution, Florida Statutes, and the City Charter. Any ordinance would need to preserve the City’s lawful taxing authority, comply with applicable budget requirements, and respect the City Manager’s Charter established powers and duties. The memorandum also explains the distinctions between Colorado’s constitutional TABOR framew...

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