City Commission - Regular Meeting

Request for approval of minutes of the Executive Sessions and Regular Commission Meeting of January 20, 2026, as presented.

Request for approval of Resolution No. 2026-09 - Fiscal Year 2025 Utility Billing and Miscellaneous Accounts Receivable Account Adjustment.

Throughout each fiscal year, the City accumulates various types of uncollectible revenue as a result of accounts being terminated, individuals filing for bankruptcy, businesses becoming inactive, or balances being outstanding over 180 days. These amounts are subject to write-off at the end of each fiscal year. This process is an accounting procedure following the Generally Accepted Accounting Principles (GAAP), which lays the framework of accounting practices in the U.S. In applying GAAP accounting principles, the act of writing off outstanding account balances is a necessary accounting function that leads to an accounting adjustment on the City's Financial Statements to accurately show the outstanding balance and the expectation of timely collection is unlikely. If a customer's account has been written off as uncollectible on the City Financial Statements, this does not erase or forgive the debt. The City can and does collect some portion of the amount owed by those customers through several methods. If it is an owner-occupied location, liens can be filed with the Clerk of Court and will be per the Write-Off of Uncollectible Accounts Policy of 2025. These liens are typically satisfied when the property is conveyed. For tenant accounts, when the customer requests new utility services, we attempt to collect any outstanding balance prior to establishing a new service. The City provides utility services to over 38,000 customers and the monthly billing is settled in arrears (after usage has occurred). Since services are provided before receiving payment, inevitably, the City has customers that do not pay for the services provided. When this occurs, staff makes every possible attempt to reach out to the customer to collect the outstanding payment, including follow-up notices to remind them of the outstanding balance and encourage payment. However, the longer the customer account goes without payment, the less likely that any payment will be received. This is an annual request and was last approved by the Commission for a write-off (accounting adjustment) in February 2025. The amount requested for adjustment is $242,337.86 as of January 15, 2026. This amount changes daily as accounts might be paid prior to the Commission's action. The outstanding amount includes: 3,032 accounts (Residential 2,995 and 37 commercial), Residential accounts of $225,039.97, Commercial accounts of $17,297.89, The average delinquency is $79.93, Accounts over $1,000 - 16 accounts, It represents less than 0.775% of our annual billings for utility services. The last request for write-offs was in 2025 for accounts from 2004. Additionally, the City provides various services to individuals within Deltona, from fire inspection services, hazardous use permits, and business tax receipts (BTRs). The amount requested for adjustment of $87,863.50 includes $71,008.50 in BTRs and $16,855.00 in fire inspection fees. Business Tax and Code Enforcement staff are making site visits to ensure compliance with LDC Section 22-4 with all outstanding BTRs. An "acceptable" write-off percentage of accounts receivable varies based on industry and company specifics, but generally, a percentage between 1% and 5% of total accounts receivable is considered reasonable, with older, past-due receivables carrying a significantly higher write-off rate depending on the aging schedule used. The total adjustments of $330,201.36 can be found in Exhibit A. Accounts that are less than six and half years old will be sent to collections to assist with collections of all outstanding accounts. Staff implemented several new initiatives beginning in October 2025 to help minimize future write-offs, such as implementing three new policies regarding Write-Off of Uncollectible Accounts Policy, Procedure for Returned Checks and required deposits when continually delinquent and on disconnection status. In addition the contract with Online Utility Exchange will assist with collections of aged accounts and establishment of a utility credit rating system to guide staff in the required deposits. All these steps have the overall goal of minimizing future accounts receivable for write-off.

Request for recognition(s) for the month of February.

The following recognition(s) has been requested: Proclamation - World Encephalitis Day (WED)

Request for presentation before the City Commission.

The following presentation has been requested: 1. Update on the expansion of the Halifax Health/UFHealth Medical Center of Deltona

Public Hearing - Ordinance No. 36-2025, Amending Section 110-814 "Additional Regulations for Certain Permitted Principal Uses and Structures." Of Chapter 110, "Zoning" and Chapter 74, "Administration" of the Land Development Code, at second and final reading.

Ordinance No. 36-2025 updates the City's Land Development Code to establish procedures and standards for the review and approval of certified recovery residences, as required by Senate Bill 954 (2025) and federal housing and disability laws. The amendments apply citywide, address occupancy, spacing, parking, operational standards, and neighborhood compatibility, and recognize certified recovery residences as protected residential uses. The ordinance received a unanimous recommendation from the Planning and Zoning Board. At first reading, the Commission voted 5-1 for approval, and staff recommends approval at second and final reading.

Public Hearing - Ordinance No. 01-2026, Request to Amend the Official Zoning Map to Rezone Approximately +/- 14.43 acres located at 2830, 2846 and 2855 Lake Helen Osteen Road from Residential Estate-One (RE-1) to Mixed-Use Planned Unit Development (MPUD), for denial.

The City has received an application to rezone approximately +/-14.43 acres at 2830, 2846 and 2855 Lake Helen Osteen Road from RE-1 (Residential Estate-One) to MPUD (Mixed-Use Planned Unit Development). The site, designated Low Density Residential (LDR), consists of three undeveloped parcels. The proposal includes up to 96 affordable housing units on 6.41 acres (14.9 DU/acre) and 8.03 acres for church, school and community center uses, exceeding RE-1 and LDR density limits as well as surrounding neighborhood densities. The property fronts Lake Helen Osteen Road, a two lane roadway intended for low density residential development, and is not located within an Activity Center or mixed use corridor. The proposed MPUD would require traffic mitigation through proportionate fair share contributions; however, the feasibility and appropriateness of any such improvements have not yet been evaluated by Volusia County or the City of Deltona. Environmental constraints further limit development intensity. Based on Comprehensive Plan review, staff find the request inconsistent with the Future Land Use Map, surrounding development patterns, and roadway function. The Planning and Zoning Board voted 6-1 to recommend denial, and staff recommends denial of Ordinance No. 01-2026.

Public Hearing - Ordinance No. 04-2026, amending Chapter 2, Article IV to update the sections related to Annual External Audit at first reading.

The proposed ordinance amends the Code of Ordinances Chapter 2, Article IV, Financial Policies, specifically relating to Annual External Audit. It amends the following: 1. Division 4. Annual External Audit - This is an entirely new section that sets forth a. Conducted in conformance with generally accepted auditing standards b. City Commission shall have an annual audit of the accounts and records of the city. c. Work to be performed by a certified public accountant d. Term of contract to be no longer than five successive years e. Firm may not have successive terms longer than five years. The proposed amendments provide for a more efficient process for auditor selection and retention, providing for more transparency of city oversight of accounts and records of the city.

Public Hearing - Resolution No. 2026-01, Major Conditional Use application for the property located at 590 Fort Smith Boulevard to allow a house of worship in the R-1 Zoning District, for adoption.

The City has received a Major Conditional Use application for 590 Fort Smith Boulevard to allow a 10,568 square foot House of Worship with accessory playground and recreational facilities in the R-1 zoning district. On November 19, 2018, the property owner received approval of a Conditional Use application for the same use; that approval expired on November 19, 202, and the property has remained vacant. The site is +/- 3.3 acres, currently undeveloped, and designated Residential Low Density on the Future Land Use Map. The proposal meets all applicable City Code and Land Development Code criteria, is compatible with surrounding uses, and no adverse impacts are anticipated. At their regular meeting on January 21, 2026, the Planning and Zoning Board voted 7-0 to recommend that the Mayor and City Commission adopt Resolution No. 2026-01, subject to the conditions noted under the Findings of Fact in the staff report. If approved, the applicant will proceed with the Final Site Plan review process in accordance with the City's Land Development Code prior to the issuance of any development permits.