Longboat Key

O CTO BER 04, 2021

Table of Contents
The Legislature requested that OPPAGA evaluate the financial, practical,
and efficiency impact of consolidating the Town of Longboat Key into
either Manatee County or Sarasota County.
Page Background
Provides geographic and population information about
04 Longboat Key as well as information about other incorporated
areas in Florida that cross county lines. Also includes
information about the two most recent county boundary
changes in Florida.

Page Current Service Configurations and Funding

Arrangements
11 Provides information about services provided by the Town of
Longboat Key, Manatee County, and Sarasota County to
Longboat Key residents. Also provides information about how
taxes collected from Longboat Key residents fund these
services.

Page Quality of Current County Services

Examines what is known about how the two counties monitor
15 the quality of services provided to county residents. Also
includes information about school grades for those schools
attended by students from Longboat Key and the inefficiencies
Longboat Key reported due to the key being divided between
two counties.

Page Service Delivery and Cost Implications of

Consolidation
20 Provides information about the changes that would occur and
the cost implications if the Town of Longboat Key were
consolidated into either Manatee County or Sarasota County.
Also includes information about the tax implications and costs
to residents from consolidation and the effect on tax revenues
to the counties and school districts. In addition, addresses
how consolidation could affect state agency services.

Page Legislative Options

26
Examines three legislative options regarding Longboat Key:
maintaining the status quo, consolidating into Manatee
County, and consolidating into Sarasota County. Also provides
information on three options for addressing financial
implications related to consolidation: a one-time payment,
payments over time, and a land swap.

2
Executive Summary
Longboat Key Is Currently Divided Between Two Counties
Longboat Key is a 10-mile-long island off the southwestern coast of
Florida that is roughly equally divided between Manatee County and
Sarasota County. This division has resulted in some duplication by the
Town of Longboat Key officials in working with two county processes
for services such as emergency management, property appraisal, voter
services, and permitting and code enforcement.

Longboat Key Currently Receives County Support From Both

Counties
The Town of Longboat Key currently receives potable water from and
sends wastewater to Manatee County. The dispatch center in Sarasota
County handles all 911 calls from Longboat Key. Both counties provide
mosquito control, transportation support, voter support, property
appraisal, and tax collection for the portion of the island in their
jurisdictions.

Current Property Tax Rates in Sarasota County Are Slightly

Lower Than Rates in Manatee County
Using 2020 millage rates that include county and municipal taxes, for a
hypothetical gulf-side property with a $1 million taxable value, the
Manatee County assessment would be $16,992, and the Sarasota County
assessment would be $14,904. If all of Longboat Key were moved into
Manatee County, current Sarasota County residents would receive an
estimated 14% increase in their property taxes. If all of Longboat Key
were moved into Sarasota County, current Manatee County residents
would receive an estimated 12% decrease in their property taxes.

One of the Most Significant Disadvantages of Consolidating

Longboat Key Into One County Is the Effect on School District
Revenues
In Academic Year 2020-21, Manatee County School District received
$13.9 million from Longboat Key property owners, representing 4.5% of
the district’s property tax revenue. Sarasota County School District
received $28.7 million from Longboat Key property owners,
representing 7.6% of the district’s property tax revenue. School district
and county staff report that if the county line were changed to put
Longboat Key into one county, loss of this revenue source would
significantly negatively affect either school district.

3
Background

4
Longboat Key Location
Longboat Key is located in both Sarasota
and Manatee Counties
Longboat Key is a 10-mile-long barrier island covering
4.75 square miles (3,040 acres) located off the coast of
Sarasota, Florida. In 1921, when Sarasota County was
Manatee formed by splitting from the existing Manatee County
(founded in 1855), the county boundary continued
straight across Sarasota Bay and split Longboat Key
between the two counties. The northern 4.6 miles of the
island (approximately 1.69 square miles of land) is part
of Manatee County, and the southern 5.1 miles of the
island (approximately 2.44 square miles of land) is part
of Sarasota County.

Source: OPPAGA analysis of U.S. Census and University of Florida GeoPlan Center data.

5
Longboat Key Population Growth
Over the past 30 years, the population of permanent residents has grown
more rapidly on the southern (Sarasota County) side of the island
Longboat Key Permanent Residents by County
6000
Population of Permanent Residents

5012
4708 (65%)
5000 4490

4000 3393

3000 2591 2398 2575 (35%)

2544
2000

1000

0
1990 2000 2010 2019
Census Year

Manatee County Sarasota County

Source: U.S. Census Bureau Data.

Consistent with the changes in permanent residents over time, the increase in the number of
housing units on each end of the island mirrors the population growth.

Housing Units on Longboat Key by County

7000
5745 5919 (63%)
6000 5570
Number of Housing Units

5000 4411

4000 3244 3419 (37%)

3089
2656
3000

2000

1000

0
1985 1990 1995 2000 2005 2010 2015 2020 2025
Census Year

Manatee County Sarasota County

Source: U.S. Census Bureau Data.

6
Longboat Key Businesses and Schools
Business growth on Longboat Key has been relatively steady, with a dip in gross
sales in 2010 consistent with the recession. Gross business sales are higher on
the southern (Sarasota County) side of the island.

Longboat Key Gross Business Sales

Number of Longboat Number of Longboat by County
Key Businesses in Key Businesses in 200.00
(66%)

In $Millions
Year Manatee County Sarasota County 150.00
1991 119 114 100.00 (34%)
50.00
2000 264 268
0.00
2010 319 303 1980 1990 2000 2010 2020 2030
Calendar Year
2020 319 321 Manatee County Sarasota County
Source: Florida Department of Revenue. Source: Florida Department of Revenue.

There are no public schools on Longboat Key.

Students who reside on the northern end of the
island attend schools in Manatee County, and
students who reside on the southern end of the
island attend schools in Sarasota County. In
recent years, the number of students attending
schools in each county has been roughly
equivalent.

Academic Year Longboat Key Students in Manatee County Longboat Key Students in Sarasota County
2014-15 47 (82%) 10 (18%)

2015-16 56 (81%) 13 (19%)

2016-17 43 (86%) 7 (14%)

2017-18 43 (75%) 14 (25%)

2018-19 33 (51%) 32 (49%)

2019-20 31 (47%) 35 (53%)

2020-21 38 (54%) 33 (46%)

Source: Manatee County Public Schools and Sarasota County Public Schools.

7
Other Incorporated Areas Crossing County Lines
In addition to Longboat Key, three other
incorporated areas in Florida cross county
lines.
Fanning Springs
Fanning Springs is a city of approximately 750
people that includes areas in both Gilchrist and
Levy counties. The town does not have its own
police department, so law enforcement is
provided by either the Gilchrist County
Sherriff’s Office or the Levy County Sheriff’s
Office. There has been no local effort by
residents to make changes to the existing
county boundaries that divide Fanning Springs.

Flagler Beach
Flagler Beach is a city of approximately 5,000
people located in northeastern Florida between
St. Augustine and Daytona Beach that includes
areas in both Flagler and Volusia counties.
There is a small section of Flagler Beach, called
Ocean Palm Villas South, that is located in
Volusia County, while the rest of Flagler Beach is
in Flagler County. Approximately 4,760 Flagler
Beach residents are in Flagler County, and
approximately 60 residents are in Volusia
County. Flagler Beach city officials reported to
OPPAGA that they were not aware of any issues
or concerns regarding the Flagler Beach
properties in Volusia County.

Marineland
Marineland is a town of approximately 18
people located in northeastern Florida between
St. Augustine and Daytona Beach that includes
areas in both St. Johns and Flagler counties. The
University of Florida maintains the Whitney
Laboratory for Marine Bioscience, which
includes housing for researchers, within the St.
Johns County part of Marineland. There are also
eight residents on the Flagler side of
Marineland. There are no known local efforts by
residents or city officials to make changes to the
existing county boundaries that divide
Marineland.
8
Recent County Boundary Changes in Florida
According to Article VIII, Section 1(a) of the Florida
Constitution, “The state shall be divided by law into political
subdivisions called counties. Counties may be created,
abolished or changed by law, with provision for payment or
apportionment of the public debt.” The last new Florida county
was Gilchrist, created in 1925.
Chapter 7 of the Florida Statutes provides the boundaries for
Florida’s 67 counties. Aside from a land swap to address one
property in 2020, the two most recent county boundary
changes made by the Legislature were in 2007 and in 2012.1
County boundary change between Palm Beach County and Broward County
Pursuant to Ch. 2007-222, Laws of Florida, in 2009, the boundaries of Broward County and Palm
Beach County were changed to transfer approximately 1,949 acres of unincorporated land from
southwest Palm Beach to Broward. This triangular area, known locally as “the wedge,” was
largely unpopulated and was difficult to reach from Palm Beach County because of its remote
location. Access to the wedge area from Palm Beach County was only available by first traveling
south into Broward County. Plans to develop 2,822 new homes in the area would have required
governmental services that could only be provided by traveling on Broward County roads, and
there was public resistance to construction of additional road access. As part of the agreement to
change the county boundary, the counties agreed to a one-time payment of $331,471.13 from
Broward County to Palm Beach County to address the apportionment of outstanding public debt.

Source: OPPAGA analysis of U.S. Census and University of Florida GeoPlan Center data.
1 Chapter 2020-18, Laws of Florida, altered the boundary lines of Indian River and St. Lucie counties to move a 0.65 acre parcel from St. Lucie County to

Indian River County and transfer 5.56 acres from Indian River County to St. Lucie County. The change was requested by a property owner whose
property was split between the two counties.
9
Recent County Boundary Changes in Florida (cont.)
County boundary change between St. Lucie County and Martin County
Pursuant to Ch. 2012-45, Laws of Florida, in 2013, the boundaries of St. Lucie County and Martin
County were changed to transfer approximately 129 acres of residential land from St. Lucie
County to Martin County. This enclave, locally known as Beau Rivage, had about 550 residents.
Although part of St. Lucie County, Beau Rivage was difficult to reach from that county. Access to
Beau Rivage was only available by traveling through Martin County, and residents of Beau Rivage
listed the city of Stuart, Florida (in Martin County) as their postal address.
The Legislature made the boundary change contingent upon a referendum of qualified electors
residing in Beau Rivage. The referendum was approved during the 2012 primary election with
94.4% of the voters supporting the Beau Rivage ballot question. Additional legislation required
that 90% of the taxes levied for the area that had been transferred to Martin County (except for
school district taxes) be transmitted to St. Lucie County for a 10-year period (through Fiscal Year
2022-23) with a 10% reduction from the baseline amount each year.

Source: OPPAGA analysis of U.S. Census and University of Florida GeoPlan Center data.

10
Current Service
Configurations and Funding
Arrangements

11
Services Provided by the Town of Longboat Key
The Town of Longboat Key provides its citizens with the majority of
primary services

Police, fire, and

ambulance

Solid waste Streets, parks, and

collection recreation

Planning, zoning, and general Public

administrative services improvements

In an April 2021 survey conducted by the Town of Longboat Key, respondents reported
satisfaction rates of 94% for fire and ambulance, 93% for police, 93% for solid waste
disposal, 91% for emergency management, 78% for general town administration, 56%
for code enforcement, and 52% for permitting.1
1 Accordingto the survey report, 8,320 survey invitations were mailed out, and 1,524 completed and usable questionnaires were received, for a
response rate of 18%.
Source: OPPAGA review of documents provided by Longboat Key, Manatee County, and Sarasota County.

12
Services Provided to Longboat Key by the Counties
Services Provided to All Longboat Key Residents by One County

Manatee County Sarasota County

 Utility water and wastewater  911 dispatch center

treatment (entire town)
 One-time Bayfront Park Project
 County landfill
 Park renovation support
 One-time beach support
 One-time Town Center
 Law enforcement funding support Redevelopment Grant
(Greer Island, County Park)

Services Provided to Longboat Key Residents by Both Counties

 Public transportation  Tax Collector services

 Mosquito control  Property Appraiser services
 Channel marker maintenance  Collection of non-ad valorem
assessments
 Clerk of the Courts
 County courts
 Sheriff’s Office
 County jails
 Supervisor of Elections
 Public schools

Source: OPPAGA review of documents provided by Longboat Key, Manatee County, and Sarasota County.

13
Funding Arrangements
Longboat Key residents pay property taxes for services from
both Manatee and Sarasota counties. The following tables
provide information about the revenue generated from
Longboat Key property owners and the differences between
revenue and funding between the two counties.

Tax Revenue Provided by Longboat Key to Counties

Manatee County Sarasota County
Number of Longboat Key parcels in 2020 3,747 6,617

Market value of Longboat Key properties $2.17 billion $4.54 billion

Millage rate for county, city, independent
districts, and schools on Longboat Key 16.9918 14.9042
(maximum)*
Taxes levied (2020) on Longboat Key
$32.2 million $61.5 million
properties
Property tax revenue from Longboat Key
$13.9 million $28.7 million
to the school district
*For additional information, see Appendix A
Source: Property Appraiser’s Offices for Manatee and Sarasota counties and the Florida Department of Revenue.

Funding Provided by Counties to Longboat Key

Manatee County Sarasota County
Total interlocal agreements 12 16
One-time support for Longboat Key $2.00 million (FY 2016-17) and
$2.69 million (FY 2020-21)
$400,000 (FY 2019-20)
Ongoing support for Longboat Key $60,000 -
Source: OPPAGA review of documents provided by Longboat Key, Manatee County, and Sarasota County.

The Florida Department of Revenue estimates that tax revenues to the

state would not change if Longboat Key were entirely within either county.

14
Quality of Current County
Services

15
What Is Known About the Quality of Service Delivery by
the Two Counties?
Both counties track the performance of important services
 OPPAGA reviewed annual and performance reports from both Manatee and Sarasota
counties to identify what is known about the efficiency or performance of county services.
 Neither county provided performance or efficiency information specific to Longboat Key
operations.
 Both counties track performance of county services in general, including animal control,
building and construction permits, emergency services, maintenance of county-owned
parks and trails, public libraries, and road maintenance.
 For example, Manatee County tracks average emergency medical services response time
with a goal of 8.98 minutes and reported monthly averages ranging from 7.19 to 7.51
minutes in Fiscal Year 2019-20. Sarasota County tracks the average time until the first
emergency services unit arrives on the scene with a goal of 6.0 minutes and reported an
average of 5.26 minutes for October to December 2020.

Services for Which Both Counties Track Performance Include

Animal Control Emergency Building and Construction

Services Permits

Maintenance of County- Public Road

Owned Parks and Trails Libraries Maintenance

Source: OPPAGA review of annual and performance reports available on the Manatee County and Sarasota County websites.

16
Quality of Service Delivery – School Performance
Sarasota County schools attended by Longboat Key students performed slightly
better than Manatee County schools in 2019

School grades for Manatee County School School grades for Sarasota County School
District schools attended by students who District schools attended by students who
reside on Longboat Key ranged from A to C reside on Longboat Key ranged from A to B
for 2019 for 2019

School 2019 School Grades School 2019 School Grades

Anna Maria Bay Haven School of
A A
Elementary Basics Plus
Rowlett Middle Brookside Middle A
A
Academy
Pine View School A
State College of
Florida Collegiate A Sarasota High School A
School Sarasota School of
A
Arts and Sciences
King Middle School B
Southside Elementary A
Manatee High School B Booker Middle School B

Bayshore High School C Booker High School B

Source: OPPAGA analysis of Florida Department of Education school grades data and information provided by the Manatee County and Sarasota
County school districts.

17
Inefficiencies Generated From Longboat Key’s Placement
in Two Counties
Longboat Key officials reported some inefficiencies in service delivery resulting
from the key’s placement in two counties
Duplicative County or State Departments Include
 Two property appraisers with separate valuation methods and different schedules for
updating records
 Two emergency managers
o Two emergency operations centers to staff
o However, both counties and the Town of Longboat Key entered into an
agreement that provides for Sarasota County to take the lead during
the emergency phase of a declared emergency
 Two sheriffs
 Two county health departments to coordinate with during
COVID, with different vaccination registration systems and
different methodologies for reporting the number of cases
 Two Department of Environmental Protection offices

Financial Implications of Duplicative Operations Include

 Two supervisors of elections and two polling places
o Administrative fees and hours charged for additional poll workers:
$4,000 to $5,000 per election
o Staff attendance at additional county canvassing meetings after hours: $400
o Additional facility rental: $650
 Town staff files documents with two clerks of the court
o Additional estimated cost of $400 annually
 Town staff advertisespublic notices in two local newspapers
o Additional estimated cost of approximately $2,100 annually
 Town staff attends/prepares documents for boards or committees
in two counties
o Additional estimated cost of $3,500 annually

Source: Information provided by the Town of Longboat Key.

18
Inefficiencies Generated From Longboat Key’s Placement
in Two Counties (cont.)
Duplicative Processes Include
 Two sets of procedures and filing deadlines for non-ad valorem assessments
 Two GIS systems
o Both counties maintain GIS data and layers for the town but use different systems that do
not integrate with each other
 Two different processes for creating new addresses
 Town staff separately provide each county with monthly permit statistics reports for the various
trades and types of construction
 U.S. Fish and Wildlife provides permits by county, so beach permits from this agency are issued
by separate offices
 Federal Emergency Management Agency declarations are on a county basis, so the town must
handle related expenses separately
 Flood plain mitigation and flood insurance maps are county-based, so reporting and
coordination is split between counties, and some properties are split
o Each county has its own set of flood insurance maps and floodplain local mitigation
strategy group

Differences in Fees and Services Include

 Counties impose different impact fees for new construction—Sarasota County charges more
types of impact fees than Manatee County
o Manatee charges impact fees for schools
o Sarasota charges impact fees for schools, libraries, parks, mobility, justice, and general
government
 Counties handle permitting and enforcement for manatee protection differently
 Counties handle permitting and enforcement for mangrove trimming differently
 Counties provide transit services differently
o Sarasota provides service with 30 minutes’ notice, while Manatee requires a reservation
by 5:00 p.m. the prior day
o People who rely on public transportation to travel from the Manatee County side of the
island to Sarasota County on the mainland, or vice versa, have to plan their journey using
two county transit systems
Source: Information provided by the Town of Longboat Key.

19
Service Delivery
and Cost Implications of
Consolidation

20
Service Delivery and Cost Implications
 911 Calls: All 911 calls from Longboat Key are currently routed to the
Sarasota County Dispatch Center. This arrangement was made to
avoid confusion about whether or not calls from the island should be
sent to either the Manatee County Dispatch Center or the Sarasota
County Dispatch Center. If all of Longboat Key were moved to
Manatee County, this arrangement would have to be modified.
 Potable Water: Manatee County currently provides potable water and
receives and treats wastewater from all Longboat Key residents.
Manatee County also provides potable water to other parts of
Sarasota County. If all of Longboat Key were moved into Sarasota
County, the agreements for providing water and wastewater services
would need to be renegotiated.
 Navigation Channels: The West Coast Inland Navigation District
(WCIND) maintains and enhances public navigation channels and
inlets for Manatee, Sarasota, Charlotte, and Lee counties. WCIND has
awarded project funds to Sarasota County, and the county transferred
$423,168 to Longboat Key in Fiscal Year 2019. Longboat Key has not
received any WCIND funding from Manatee County. If all of Longboat
Key were moved into Manatee County, the town would lose these
funds from Sarasota County.
 Tourist Development Taxes: Longboat Key receives a share of the Tourist
Development Tax funding from both counties. Sarasota shares 50% of
the first two pennies and 5% of collections of two years prior with
Longboat Key to use for beach maintenance. Manatee County shares a
percentage of the first penny collected from the prior fiscal year. If all
of Longboat Key were moved into either county, the town’s share of
the Tourist Development Tax from the county would have to be
renegotiated.
 Landfill Usage: All citizens of Longboat Key (in both counties) use the
Manatee County Landfill. The town collects and transports waste to
the landfill. Waste collected from Sarasota County residents of
Longboat Key includes an additional 25% charge by Manatee County.
If all of Longboat Key were moved into Manatee County, this
additional fee would not be charged to the town. If all of Longboat
Key were moved into Sarasota County, the town could negotiate to
send its solid waste to the Sarasota County Landfill.
 County Parks: There is currently a Manatee County park called Greer
Island that is located on Longboat Key. Manatee County currently
provides annual funding ($60,000) to the Longboat Key Police
Department to assist with law enforcement for the park. If all of
Longboat Key were moved into Sarasota County, the Longboat Key
Police Department would lose this income source.

21
Resident Tax Implications
In general, moving Longboat Key to be entirely within
Sarasota County has a more favorable effect on
property taxes paid by Longboat Key residents.
 If all of Longboat Key were moved into Manatee County, current
Sarasota County residents would receive an estimated 14% tax
increase. If all of Longboat Key were moved into Sarasota County,
current Manatee County residents would receive an estimated 12%
tax decrease. Using 2020 millage rates that include county and
municipal taxes, for a hypothetical gulf-side property with a $1
million taxable value, the Manatee County assessment would be
$16,992, and the Sarasota County assessment would be $14,904.
 The Town of Longboat Key currently provides a greater percentage of
taxable value to Sarasota County compared to Manatee County, but
the 1.8 percentage point difference between the two counties is
relatively small.

Manatee County Sarasota County

Taxable value of county
$41,642,611,834 $65,215,252,986
properties
Taxable value of Longboat Key
$1,917,622,223 $4,189,225,765
properties
Longboat Key percentage of
4.6% 6.4%
county’s total taxable value
Source: Florida Department of Revenue.

22
School District Cost Implications
Each school district receives a disproportionately high share of tax
support from Longboat Key residents due to the relatively high taxable
value of properties on Longboat Key and the small number of students
on the island

Manatee County Sarasota County

 38 students from Longboat Key  33 students from Longboat Key in
in Academic Year 2020-21 Academic Year 2020-21
 Property tax revenue per Longboat  Property tax revenue per Longboat
Key student = $365,000 Key student = $870,000

Source: Manatee County and Sarasota County school districts.

23
State Agency Cost Implications
County consolidation presents limited implications for state agency regional
operations that are separate for Manatee and Sarasota counties

Agency for Health Care Administration

The agency's databases currently list regulated facilities in Longboat
Key as being in Manatee County. If Longboat Key were moved entirely
within Sarasota County, these changes would need to be reflected
within the agency’s databases.
 Sarasota and Manatee counties are currently in different regions.
Consolidation may have impacts to county Medicaid funding and
Medicaid plans for residents.

Department of Environmental Protection

Currently, Longboat Key is split between the Southwest District
(Manatee County portion) and the South District (Sarasota County
portion).
 If Sarasota County were expanded to completely encompass
Longboat Key, permits, compliance inspections, and enforcement
actions would be shifted to the South District. Response times to the
northern portion of the town may be negatively impacted due to
increased travel time.
 If Manatee County were expanded to completely encompass
Longboat Key, there would be no change in department oversight.
Permits, compliance inspections, and enforcement would continue to
be handled by the Southwest District.

Regional Planning Councils

If Longboat Key were consolidated into Manatee County, Longboat Key
may be required to pay membership dues to the Tampa Bay Regional
Planning Council. In addition, since annual county dues are based on
population, Manatee County would be required to pay a higher amount
based on the increase in the county’s population.
 If consolidated into Sarasota County, there would be no change to the
current configuration.

24
Resident Personal Cost Implications
A county boundary change would result in costs associated with
Longboat Key residents needing to modify legal documents (e.g., wills,
deeds, postal addresses, mortgages) if the county boundaries were
modified. For example, Martin County officials reported that the county
incurred costs for changing residents’ personal legal documents
associated with its county boundary change; however, they did not
estimate a dollar value. Residents would incur these expenses unless the
boundary change process included provisions to assign those costs to a
governmental entity.

Potential options for assigning the costs if a

decision is made to change boundaries
 Each resident is responsible for the costs associated with updating
personal legal documents
 The Town of Longboat Key uses tax revenues to assist residents with
the costs of updating personal legal documents
 The county that gains land from Longboat Key as part of a boundary
change assists the county’s new citizens with the costs to update
personal legal documents

25
Legislative Options

26
The Legislature Could Consider Several Options
for Longboat Key
Modifications to the county boundaries of Longboat Key require consideration of a broad range of
issues, including constitutional requirements, shifts in tax burdens for citizens, and changes in
the distribution of revenues across counties. We grouped options for legislative consideration
into two categories: options for moving the county boundary and options regarding financial
considerations of a move. Options across categories are not necessarily mutually exclusive, and
the Legislature could consider one or more of the options. Each option has potential advantages
and disadvantages. In moving the county boundary, the Legislature could assign residents’ costs
for changing legal documents to citizens or to one of the government entities.

Options for the County Boundary

 Leave Longboat Key divided between two counties
 Consolidate Longboat Key within Manatee County
 Consolidate Longboat Key within Sarasota County

Options to Implement Financial Considerations of Consolidation

(All would be based on an interlocal agreement negotiated between the
counties)
 One-Time Payment: Require the county that gains land from moving the
county line to make a one-time payment to compensate the other county for
the loss of tax revenue (including school district-related taxes)
 Gradual Payment: Require the county that gains land from moving the
county line to pay the other county a progressively decreasing portion of the
property tax income it gains (including school district-related tax)
 Land Swap: Require the county that gains land from moving the county line
to compensate the other county with land of similar value

27
Options for the County Boundary: Status Quo
Leave Longboat Key Divided Between Two Counties
 All county services, city agreements, and current financing agreements remain
the same

Advantages Disadvantages
 Avoids the expense, time, effort, and  The Town of Longboat Key would continue
disruption of moving the county line to have duplication of some county or state
departments, services, or processes (e.g.,
 No negative impact on either county’s
emergency management, property
school district tax revenues
appraisal, and permitting and enforcement)
 No negative impact on either county’s other
 The town would continue to incur some
tax revenues
financial impacts from duplication, such as
 No additional cost to residents for location the cost of having two supervisors of
transition, such as costs to change legal elections and staff attending/preparing
documents documents for boards or committees in two
 Consolidating the key into one county was counties
not a high priority for a majority of Longboat  Residents would continue to experience a
Key residents responding to an April 2021 split in transit services and differences in
survey. Among 11 local issues, transit wait times between the Manatee
consolidation of the key into one county and Sarasota sides of the key
and replacing the Bayfront Recreational
 Potential benefits of having the town in one
Center were the only two issues that less
county, such as justifying placement of a
than half of respondents ranked as
library on the key, would not be realized
important.

Source: OPPAGA analysis; information provided by the Florida Department of Revenue, Manatee County School District, Sarasota County School
District, and Town of Longboat Key; and interviews with Manatee County, Sarasota County, and Longboat Key officials.

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Options for the County Boundary: Manatee
Consolidation
Consolidate Longboat Key Within Manatee County
 Move the county line so that the key is entirely within Manatee County,
contingent on the two counties working out a mutually agreeable transition
plan that addresses any outstanding debt

Advantages Disadvantages
 Consolidates Longboat Key under one  Residents currently in the Sarasota portion
county and thus avoids duplication of some of the key would pay approximately 14%
county or state departments, services, or more annually in their property taxes
processes
 The Sarasota County School District would
 The town would no longer incur financial lose approximately $28.7 million in tax
impacts from duplication revenue annually, while avoiding expenses
for only 33 students
 Continuity of critical services currently
provided by Manatee County, including  Sarasota County would lose approximately
water, wastewater, and use of the landfill $21.6 million in tax revenue annually
 Developers in the affected area on without an entirely commensurate loss of
Longboat Key would pay lower impact fees responsibility for services
for new construction, as Manatee County  More residents would pay costs associated
charges fewer types of impact fees than with location transition, such as costs to
Sarasota County change legal documents, than if the key
were consolidated within Sarasota County
 Greater density of residents might justify
additional county services, such as a public  Longboat Key might need to make new
library on the key provisions for critical services currently
provided by Sarasota County, including
emergency dispatch services
 Longer lead time for transit services—
Manatee County provides transit services
with a reservation by 5:00 p.m. the prior
day, compared to 30 minutes’ notice for
Sarasota County
 Longboat Key would lose the additional
funds Sarasota County provides from
discretionary sales surtax for capital
projects and from the West Coast Inland
Navigation District
Source: OPPAGA analysis; information provided by the Florida Department of Revenue, Manatee County School District, Sarasota County School
District, and Town of Longboat Key; and interviews with Manatee County, Sarasota County, and Longboat Key officials.

29
Options for the County Boundary: Sarasota
Consolidation
Consolidate Longboat Key Within Sarasota County
 Move the county line so that the key is entirely within Sarasota County,
contingent on the two counties working out a mutually agreeable transition
plan that addresses any outstanding debt

Advantages Disadvantages
 Residents currently in the Manatee portion  The Manatee County School District would
of Longboat Key would save approximately lose approximately $13.9 million in tax
12% annually on their property taxes revenue annually, while avoiding expenses
for only 38 students
 Consolidates the key under one county and
thus avoids duplication of some county or  Manatee County would lose approximately
state departments, services, or processes $14.4 million in tax revenue annually
without an entirely commensurate loss of
 The town would no longer incur financial
responsibility for services
impacts from duplication
 Fewer residents would pay costs associated  Longboat Key might need to make new
with location transition, such as costs to provisions for critical services currently
change legal documents, than if the key provided by Manatee County, including
were consolidated within Manatee County water, wastewater, and use of a landfill
 Some residents would pay costs associated
 Shorter lead time for transit services—
with location transition, such as costs to
Sarasota County provides transit services
change legal documents
with 30 minutes’ notice, compared to a
reservation by 5:00 p.m. the prior day for  Developers in the affected area on
Manatee County Longboat Key would pay higher impact fees
for new construction, as Sarasota County
 Continuity of critical services currently
charges more types of impact fees than
provided by Sarasota County, including
Manatee County
emergency dispatch services
 Greater density of residents might justify  Longboat Key would lose the $60,000 that
additional county services, such as a public Manatee County pays to offset the cost of
library on the key beach patrol at the town’s park

Source: OPPAGA analysis; information provided by the Florida Department of Revenue, Manatee County School District, Sarasota County School
District, and Town of Longboat Key; and interviews with Manatee County, Sarasota County, and Longboat Key officials.

30
Options for Financing Consolidation: Payments
One-Time Payment
 Require the county that gains land from moving the county line to make a one-
time payment to compensate the other county for the loss of tax revenue
(including school district-related taxes) based on an interlocal agreement
negotiated between the counties that also addresses any outstanding debt
Could be implemented to require a one-time payment of one year’s loss of tax revenue,
another specific amount, or an amount agreed upon between the counties

Advantages Disadvantages
 Helps compensate the county and  The affected county might have difficulty
applicable school district for lost revenues making the payment, particularly since it
from losing taxable property might be a large payment made all at once

Gradual Payment
 Require the county that gains land from moving the county line to pay the
other county a progressively decreasing portion of the property tax income it
gains (including school district-related taxes), based on an interlocal
agreement negotiated between the counties that also addresses any
outstanding debt

Advantages Disadvantages
 Helps compensate the county and  The affected county might have difficulty
applicable school district for lost revenues making the payments
from losing taxable property
 Depending on how implemented, might be
easier for the affected county to budget and
pay

Source: OPPAGA analysis; information provided by the Florida Department of Revenue, Manatee County School District, Sarasota County School
District, and Town of Longboat Key; and interviews with Manatee County, Sarasota County, and Longboat Key officials.

31
Options for Financing Consolidation: Land Swap
Land Swap
 Require the county that gains land from moving the county line to compensate
the other county with land of similar value as part of an interlocal agreement
negotiated between the counties that also addresses any outstanding debt

Advantages Disadvantages
 Some of the tax base loss could be  Difficult to identify comparable land
preserved
 Comparable land might not be readily
available
 Counties have long-range plans for both
developed and undeveloped land
 If the swap were to involve undeveloped
land, it might be difficult to compare the
present value to the future value of the land
because it is unknown whether an area will
be developed and/or the expenses a
county will incur with future development,
such as utilities or schools

Source: OPPAGA analysis; information provided by the Florida Department of Revenue, Manatee County School District, Sarasota County School
District, and Town of Longboat Key; and interviews with Manatee County, Sarasota County, and Longboat Key officials.

32
 Appendix A

Source: Florida Department of Revenue.

33
Contact Information
Emily Leventhal (850) 717-0525
Government Operations Staff Director Leventhal.Emily@oppaga.fl.gov

Todd Clark (850) 717-0540

Senior Legislative Analyst Clark.Todd@oppaga.fl.gov

FLORIDA LEGISL ATU RE OFFI CE OF PROGRAM P OLICY ANALYSIS AND

GOVERNMENT ACCOUNTABILITY
OPPAGA supports the Florida Legislature by providing data, evaluative research, and objective analyses that assist legislative
budget and policy deliberations.