Author: TLascasas

CENTURY GARDENS VILLAGE COMMUNITY DEVELOPMENT DISTRICT

MIAMI-DADE COUNTY REGULAR BOARD MEETING OCTOBER 7, 2026
6:45 P.M.

Special District Services, Inc. 8785 SW 165^th Avenue, Suite 200
Miami, FL 33193

www.centurygardensvillagecdd.org 786.303.3661 Telephone 877.SDS.4922 Toll Free 561.630.4923 Facsimile

AGENDA
CENTURY GARDENS VILLAGE COMMUNITY DEVELOPMENT DISTRICT
Kendall Executive Center 8785 SW 165th Avenue, Suite 200
Miami, Florida 33193
REGULAR BOARD MEETING
October 7, 2026
6:45 p.m.

Call to Order
Proof of Publication…	Page 1
Establish Quorum
Additions or Deletions to Agenda
Comments from the Public for Items Not on the Agenda
Approval of Minutes
August 5, 2026 Regular Board Meeting & Public Hearing…	Page 2
Old Business
Update Regarding Easement for Tract B – Update from District Counsel…	Page 6
Update Regarding Tree Removal Project (Permitting – Plans – Surveying Estimates)…	Page 8
New Business
Consider Resolution No. 2026-05 – Adopting a Fiscal Year 2025/2026 Amended Budget…	Page 9
Consider Resolution No. 2026-06 – Goals and Objectives Annual Report…	Page 14
Board Member & Staff Closing Comments
General Election 2026 (Seats 3, 4 & 5)
Legal Memo…	Page 17
Annual Engineer Report – 2026…	Page 23
Reminder: Ethics Training is Due December 31, 2026
Adjourn

Publication Date 2026-09-28

Subcategory Miscellaneous Notices

CENTURY GARDENS VILLAGE COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2026/2027
REGULAR MEETING SCHEDULE
NOTICE IS HEREBY GIVEN that the Board of Supervisors (the "Board") of the Century Gardens Village Community Development District (the "District") will hold Regular Meetings in the Kendall Executive Center located at 8785 SW 165th Avenue, Suite 200, Miami, Florida 33193.at 6:45 p.m. on the following dates: October 7, 2026
November 4, 2026
December 2, 2026
March 3, 2027
April 7, 2027
May 5, 2027
June 2, 2027
July 7, 2027
August 4, 2027
September 1, 2027
The purpose of the meetings is for the Board to consider any District business which may lawfully and properly come before the Board. Meetings are open to the public and will be conducted in accordance with the provisions of Florida law for community development districts. Copies of the Agenda for any of the meetings may be obtained from the District's website or by contacting the District Manager at (786)313-3661 and/or toll free at 1-877-737-4922 prior to the date of the particular meeting.
From time to time one or two Board members may participate by telephone; therefore, a speaker telephone will be present at the meeting location so that Supervisors may be fully informed of the discussions taking place. Said meeting(s) may be continued as found necessary to a time and place specified on the record.
If any person decides to appeal any decision made with respect to any matter considered at these meetings, such person will need a record of the proceedings and such person may need to ensure that a verbatim record of the proceedings is made at his or her own expense and which record includes the testimony and evidence on which the appeal is based.
In accordance with the provisions of the Americans with Disabilities Act, any person requiring special accommodations or an interpreter to participate at any of these meetings should contact the District Manager at (786)313-3661 and/or toll free at 1-877-737-4922 at least seven (7) days prior to the date of the particular meeting.
Meetings may be cancelled from time to time without advertised notice. CENTURY GARDENS VILLAGE COMMUNITY DEVELOPMENT
DISTRICT
www.centurygardens villagecdd.org IPL0375900
Sep 28 2026

Page 1

CENTURY GARDENS VILLAGE COMMUNITY DEVELOPMENT DISTRICT REGULAR BOARD MEETING & PUBLIC HEARING
AUGUST 5, 2026

CALL TO ORDER

District Manager Armando Silva called the August 5, 2026, Regular Board Meeting and Public Hearing of the Century Gardens Village Community Development District (the “District”) to order at 6:49 p.m. at the Kendall Executive Center, 8785 SW 165th Avenue, Suite 200, Miami, Florida 33193.

PROOF OF PUBLICATION

Mr. Silva presented proof of publication that notice of the Regular Board Meeting had been published in the Miami Herald on September 10, 2025, as legally required.

ESTABLISH A QUORUM

It was determined that the attendance of Chairperson Paola Mastrodomenico, Vice-Chairperson Licette Matos and Supervisors Johanna Diaz and Gladelmis Rodriguez constituted a quorum and it was in order to proceed with the meeting. Supervisor Yenfa Arias was not in attendance.

Staff in attendance included: District Managers Armando Silva and Pablo Jerez of Special District Services, Inc.; and General Counsel Liza Smoker.
Also in attendance were Mr. Frank Chiang, Miami, Florida; Ms. Luisa Chiang, Miami, Florida; and Mr. Reynaldo Martinez, Miami, Florida.

ADDITIONS OR DELETIONS TO THE AGENDA

Mr. Silva added the following two items to New Business: Item 4 – Discussion Regarding Raised Sidewalks; and Item 5 – Discussion Regarding Overgrown Shrubs at Felix Varela Senior High School.
COMMENTS FROM THE PUBLIC FOR ITEMS NOT ON THE AGENDA
There were no comments from the public for items not on the agenda.
APPROVAL OF MINUTES
April 1, 2026, Regular Board Meeting

Mr. Silva presented the minutes of the April 1, 2026, Regular Board Meeting and asked if there were any comments and/or changes. There being no changes, a motion was made by Ms. Mastrodomenico, seconded by Ms. Rodriguez and unanimously approved approving the minutes of the April 1, 2026, Regular Board Meeting, as presented.

Note: At approximately 6:53 p.m., Mr. Silva recessed the Regular Board Meeting and simultaneously opened the Public Hearing.

PUBLIC HEARING

Proof of Publication

Mr. Silva presented proof of publication that notice of the Public Hearing had been published in the
Miami Herald on July 16, 2026, and July 23, 2026, as legally required.

Receive Public Comments on Fiscal Year 2026/2027 Final Budget

Mr. Silva provided a brief explanation of the proposed Fiscal Year 2026/2027 Final Budget to the members of the public in attendance. Mr. Martinez inquired regarding certain line items contained in the budget and regarding the management of the District. Mr. Silva addressed the questions raised and further advised that he had spoken with several residents by telephone prior to the meeting and that no one had expressed opposition to the proposed budget. There being no further public comments, Mr. Silva closed the public comment portion of the public hearing.

Consider Resolution No. 2026-03 – Adopting a Fiscal Year 2026/2027 Final Budget

Mr. Silva presented Resolution No. 2026-03, entitled:

RESOLUTION NO. 2026-03
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE CENTURY GARDENS VILLAGE COMMUNITY DEVELOPMENT DISTRICT APPROVING AND ADOPTING A FISCAL YEAR 2026/2027 FINAL BUDGET INCLUDING NON-AD VALOREM SPECIAL ASSESSMENTS; AND PROVIDING AN EFFECTIVE DATE.
Mr. Silva read the title of the resolution into the record and presented the Fiscal Year 2026/2027 Final Budget. A discussion ensued regarding the newly created line items, after which; a motion was made by Ms. Mastrodomenico, seconded by Ms. Rodriguez and unanimously passed approving and adopting Resolution No. 2026-03, approving the Fiscal Year 2026/2027 Final Budget, as presented.

Note: There being no further Public Hearing business to conduct, Mr. Silva adjourned the Public Hearing and simultaneously reconvened the Regular Board Meeting.
OLD BUSINESS

Update Regarding Irrigation System Maintenance

Mr. Jerez advised that SoFlo Sprinklers had been working on the District’s irrigation system and that the system was substantially operational, with the exception of two zones, and that the overall performance of the system had improved greatly.

Update Regarding Tree Removal Project (Permitting – Plans)

Mr. Silva discussed the steps necessary to complete the tree removal process and presented three proposals for the preparation of the required tree survey from Form Tech, Super Landscaping and

Robayna and Associates. Mr. Jerez further elaborated on the steps and requirements imposed by Miami-Dade County. The Board requested that District Staff search for additional proposals to be presented at the next meeting.

Update Regarding Ownership of Tract B

Ms. Smoker advised that the deed had been corrected and that the easement with the homeowners association did not originally include the sidewalks and trees. The Board requested that the swale areas also be included.

A motion was made by Ms. Mastrodomenico, seconded by Ms. Diaz and unanimously passed to add the trees, sidewalks and swale areas to the easement and accepting the easement, subject to the approval of the homeowners association.

NEW BUSINESS

Consider Resolution No. 2026-04 – Adopting a Fiscal Year 2026/2027 Meeting Schedule

Mr. Silva presented Resolution No. 2026-04, entitled:

RESOLUTION NO. 2026-04
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE CENTURY GARDENS VILLAGE COMMUNITY DEVELOPMENT DISTRICT, ESTABLISHING A REGULAR MEETING SCHEDULE FOR FISCAL YEAR 2026/2027 AND SETTING THE TIME AND LOCATION OF SAID DISTRICT MEETINGS; AND PROVIDING AN EFFECTIVE DATE.
Mr. Silva read the title of the resolution into the record and presented the proposed Fiscal Year 2026/2027 Meeting Schedule, noting that it maintained the same meeting pattern, time and location as the current fiscal year. A discussion ensued after which; a motion was made by Ms. Mastrodomenico, seconded by Ms. Rodriguez and unanimously passed approving and adopting Resolution No. 2026-04, as presented.
Consider 2026 Legislative Memo
Ms. Smoker presented the 2026 Legislative Memorandum and briefly went over the items contained therein.

Consider Approval of the 2026 Annual Engineer’s Report

Mr. Silva presented the 2026 Annual Engineer’s Report and a discussion ensued, after which; a motion was made by Ms. Mastrodomenico, seconded by Ms. Rodriguez and unanimously passed accepting the 2026 Annual Engineer’s Report, as presented.

Discussion Regarding Raised Sidewalks

Mr. Silva presented a proposal from Florida Sidewalk Solutions for the correction of the raised sidewalks within the District.

A motion was made by Ms. Mastrodomenico, seconded by Ms. Rodriguez and unanimously passed approving a not-to-exceed amount of $4,900 for the correction of the raised sidewalks, contingent upon the acceptance of the Tract B easement by the homeowners association.

Discussion Regarding Overgrown Shrubs at Felix Varela Senior High School

Mr. Silva advised that the administration of Felix Varela Senior High School had been unresponsive regarding the trimming of the school’s landscaping bordering the District, which has caused damage to the District’s fence. The Board encouraged District Staff to contact the school’s Principal, Assistant Principals and the Regional Superintendent. District Staff will contact school administration accordingly.

ADMINISTRATIVE & OPERATIONAL MATTERS

Mr. Silva reminded the Board that the required ethics training must be completed by December 31, 2026.

Ms. Rodriguez requested that the District’s holiday lighting be installed during the week of October 19, 2026.
BOARD MEMBER & STAFF CLOSING COMMENTS
There were no Board Member or Staff closing comments.

ADJOURNMENT

There being no further business to come before the Board, a motion was made by Ms. Mastrodomenico, seconded by Ms. Matos and unanimously passed adjourning the Regular Board Meeting at 8:02 p.m.

Secretary/Assistant Secretary	Chairman/Vice-Chair

This instrument prepared by and after recording return to:
Liza Smoker, Esq.
Billing Cochran, PA
515 East Las Olas Boulevard, Suite 600 Fort Lauderdale, FL 33301
Property ID No.: 30-5904-072-2740

GRANT OF EASEMENT

This GRANT OF EASEMENT is made this 	 day of 		, 2026, by Century Gardens Village Homeowners Association, Inc., a Florida non-profit corporation, whose address is 		(hereinafter referred to as ).

WITNESSETH:

THE GRANTOR, for and in consideration of the sum of TEN DOLLARS ($10.00) and other good and valuable considerations, the receipt of which is hereby acknowledged by the GRANTOR, has granted and does hereby grant to CENTURY GARDENS VILLAGE COMMUNITY DEVELOPMENT DISTRICT, a local unit of special purpose government organized under and pursuant to Chapter 190, Florida Statutes, whose mailing address is c/o Special District Services, Inc., 2501A Burns Road, Palm Beach Gardens, Florida 33410, its successors and assigns,     GRANTEE forever, a perpetual, non-exclusive easement for the public purposes of access, maintenance, construction, reconstruction, repair, replacement, installation, operation, relocation, improving, removing, and inspecting lighting, irrigation, landscaping, trees, signage, roadways, swales, sidewalks, drainage infrastructure, including but not limited to exfiltration trenches, pipes, curbs, French drains, gutters, inlets, manholes, drainage structures, stormwater retention areas, and any necessary appurtenances thereto, with full rights of ingress thereto and egress therefrom on, over, under,

  of the
GRANTOR, its successors and assigns, as more particularly described as follows:
Tract B, Century Gardens Villas, according to the plat thereof as recorded in Plat Book 166, Page 1, Public Records of Miami-Dade County, Florida.

GRANTOR acknowledges that any actions taken by GRANTEE to exercise the rights granted under this Grant of Easement shall be at the GRANTEES sole discretion, and nothing contained herein shall be construed as creating an obligation or duty to do so.

THAT GRANTOR does hereby fully warrants to GRANTEE that it has good title to the Easement Property and that it has full power and authority to grant this Easement.

IN WITNESS WHEREOF, the GRANTOR, by its proper official has hereunto set its hands and seals the year and day first above written:

Signed, sealed and delivered	GRANTOR:
in the presence of:
CENTURY GARDENS VILLAGE HOMEOWNERS ASSOCIATION, INC.,
a Florida non-profit corporation

Print Name	 Address: 		

Print Name	
Address: 		By: 	
Title: 	

STATE OF FLORIDA	) COUNTY OF MIAMI-DADE	)

The foregoing instrument was acknowledged before me by means of 	physical presence or			online	notarization,	this			day	of			,	2026,	by
	, as Vice President of CENTURY GARDENS VILLAGE HOMEOWNERS ASSOCIATION, INC., a Florida non-profit corporation, on behalf of the company, who is personally known and/or produced 	as identification.

[SEAL]		
Notary Public, State of Florida Commission:

2

UPDATE REGARDING TREE REMOVAL PROJECT (PERMITTING – PLANS – SURVEYING ESTIMATES)

TO BE DISTRIBUTED UNDER SEPARATE COVER

RESOLUTION NO. 2026-05

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE CENTURY GARDENS VILLAGE COMMUNITY DEVELOPMENT DISTRICT AUTHORIZING AND ADOPTING AN AMENDED FINAL FISCAL YEAR 2025/2026 BUDGET (“AMENDED BUDGET”), PURSUANT TO CHAPTER 189, FLORIDA STATUTES; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Board of Supervisors of the Century Gardens Village Community Development District (the “District”) is empowered to provide a funding source and to impose special assessments upon the properties within the District; and,

WHEREAS, the District has prepared for consideration and approval an Amended Budget.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE CENTURY GARDENS VILLAGE COMMUNITY DEVELOPMENT DISTRICT, THAT:

Section 1.  The Amended Budget for Fiscal Year 2025/2026 attached hereto as Exhibit “A” is hereby approved and adopted by the Board.
Section 2.  The Secretary/Assistant Secretary of the District is authorized to execute any and all necessary transmittals, certifications or other acknowledgements or writings, as necessary, to comply with the intent of this Resolution.

PASSED, ADOPTED and EFFECTIVE this 7^th day of October, 2026.

ATTEST:	CENTURY GARDENS VILLAGE COMMUNITY DEVELOPMENT DISTRICT

By:			By:		 Secretary/Assistant Secretary			Chairperson/Vice Chairperson

Century Gardens Village Community Development District

Amended Final Budget For Fiscal Year 2025/2026
October 1, 2025 - September 30, 2026

CONTENTS

AMENDED FINAL OPERATING FUND BUDGET

AMENDED FINAL DEBT SERVICE FUND BUDGET

AMENDED FINAL BUDGET
CENTURY GARDENS VILLAGE COMMUNITY DEVELOPMENT DISTRICT OPERATING FUND
FISCAL YEAR 2025/2026 OCTOBER 1, 2025 - SEPTEMBER 30, 2026

REVENUES

FISCAL YEAR 2025/2026 BUDGET
10/1/25 - 9/30/26

AMENDED FINAL BUDGET
10/1/25 - 9/30/26

YEAR TO DATE ACTUAL
10/1/25 - 8/31/26

Administrative Assessments | 77,330 | 77,853 | 77,853
Maintenance Assessments | 63,925 | 63,974 | 63,974
Debt Assessments | 212,048 | 212,258 | 212,258
Other Revenue | 0 | 0 | 0
Interest Income | 1,200 | 3,200 | 3,039
TOTAL REVENUES | $	354,503 | $	357,285 | $	357,124
EXPENDITURES | | |
Administrative Expenditures | | |
Supervisor Fees | 3,000 | 4,600 | 4,600
Payroll Taxes - Employer | 230 | 352 | 352
Management | 36,960 | 36,960 | 33,880
Legal | 8,500 | 20,000 | 16,633
Assessment Roll | 7,500 | 7,500 | 0
Audit Fees | 3,300 | 3,100 | 3,100
Insurance | 7,400 | 7,269 | 7,269
Legal Advertisements | 2,600 | 2,600 | 1,659
Miscellaneous | 1,300 | 1,300 | 1,189
Postage | 275 | 500 | 474
Office Supplies | 350 | 600 | 555
Dues & Subscriptions | 175 | 175 | 175
Trustee Fee | 3,500 | 3,500 | 3,500
Continuing Disclosure Fee | 600 | 600 | 0
Website Management | 2,000 | 2,000 | 1,833
TOTAL ADMINISTRATIVE EXPENDITURES | $	77,690 | $	91,056 | $	75,219
Maintenance Expenditures | | |
Engineering/Inspections | 1,500 | 4,000 | 3,905
Street/Road Maintenance | 22,000 | 72,500 | 70,394
Field Operations Management | 1,800 | 1,800 | 1,650
Pressure Cleaning | 10,000 | 0 | 0
Stormwater Management System Maintenance | 7,500 | 12,000 | 11,375
Irrigation System Maintenance | 0 | 25,000 | 22,665
Miscellaneous Community Projects | 14,090 | 75,000 | 71,893
Capital Improvements | 40,000 | 1,000 | 0
Maintenance Contingency | 3,200 | 12,500 | 10,890
TOTAL MAINTENANCE EXPENDITURES | $	100,090 | $	203,800 | $	192,772
TOTAL EXPENDITURES | $	177,780 | $	294,856 | $	267,991
REVENUES LESS EXPENDITURES | $	176,723 | $	62,429 | $	89,133
Bond Payments | (199,325) | (202,477) | (202,477)
BALANCE | $	(22,602) | $	(140,048) | $	(113,344)
County Appraiser & Tax Collector Fee | (7,066) | (3,408) | (3,408)
Discounts For Early Payments | (14,132) | (12,888) | (12,888)
EXCESS/ (SHORTFALL) | $	(43,800) | $	(156,344) | $	(129,640)
Carryover From Prior Year | 43,800 | 43,800 | 0
NET EXCESS/ (SHORTFALL) | $	(0) | $	(200,144) | $	(129,640)

FUND BALANCE AS OF 9/30/25
FY 2025/2026 ACTIVITY
FUND BALANCE AS OF 9/30/26

$204,148
($156,344)
$47,804

Notes
Carryover From Prior Year Of $43,800 used to reduce Fiscal Year 2025/2026 Assessments.

AMENDED FINAL BUDGET
CENTURY GARDENS VILLAGE COMMUNITY DEVELOPMENT DISTRICT DEBT SERVICE FUND
FISCAL YEAR 2025/2026 OCTOBER 1, 2025 - SEPTEMBER 30, 2026

REVENUES

FISCAL YEAR 2025/2026 BUDGET
10/1/25 - 9/30/26

AMENDED FINAL BUDGET
10/1/25 - 9/30/26

YEAR TO DATE ACTUAL
10/1/25 - 8/31/26

Interest Income | 1,000 | 4,700 | 4,590
NAV Tax Collection | 199,325 | 202,477 | 202,477
Total Revenues | $	200,325 | $	207,177 | $	207,067
EXPENDITURES | | |
Principal Payments | 129,000 | 129,000 | 129,000
Interest Payments | 68,688 | 70,945 | 70,945
Bond Redemption | 2,637 | 0 | 0
Total Expenditures | $	200,325 | $	199,945 | $	199,945
Excess/ (Shortfall) | $	- | $	7,232 | $	7,122

FUND BALANCE AS OF 9/30/25
FY 2025/2026 ACTIVITY
FUND BALANCE AS OF 9/30/26

$111,993
$7,232
$119,225

Notes
Reserve Fund Balance = $5,059*. Revenue Fund Balance = $114,166*.
Revenue Fund Balance To Be Used To Make 11/1/2026 Interest Payment Of $33,215.
* Approximate Amounts

Series 2020 Bond Refunding Information |
Original Par Amount = | $2,569,000 | Annual Principal Payments Due:
Interest Rate = | 3.00% - 4.00% | May 1st
Issue Date = | December 2020 | Annual Interest Payments Due:
Maturity Date = | May 2037 | May 1st & November 1st
Par Amount As Of 8/31/26 = | $1,750,000 |

RESOLUTION NO. 2026-06

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE CENTURY GARDENS VILLAGE COMMUNITY DEVELOPMENT DISTRICT ADOPTING AN ANNUAL REPORT OF GOALS, OBJECTIVES, AND PERFORMANCE MEASURES AND STANDARDS; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Century Gardens Village Community Development District (the “District”) is a local unit of special-purpose government organized and existing under and pursuant to Chapters 189 and 190, Florida Statutes, as amended; and

WHEREAS, effective July 1, 2024, the Florida Legislature adopted House Bill 7013, codified as Chapter 2024-136, Laws of Florida, and creating Section 189.0694, Florida Statutes; and

WHEREAS, the District adopted Resolution 2024-06 on November 6, 2024, establishing goals and objectives for the District and creating performance measures and standards to evaluate the District’s achievement of those goals and objectives; and

WHEREAS, pursuant to Section 189.0694, Florida Statutes, the District must adopt and publish on its website an annual report prior to December 1^st of each year, describing the goals and objectives achieved by the district, as well as the performance measures and standards used by the district to make this determination, and any goals or objectives the district failed to achieve.
WHEREAS, the District Manager has the annual report of the District’s goals, objectives, and performance measures and standards attached hereto and made a part hereof as Exhibit A (the “Annual Report”) and presented the Annual Report to the Board of the District; and

WHEREAS, the District’s Board of Supervisors (“Board”) finds that it is in the best interests of the District to adopt by resolution the attached annual report of the goals, objectives and performance measures and standards.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE CENTURY GARDENS VILLAGE COMMUNITY DEVELOPMENT DISTRICT, THAT:
SECTION 1. The recitals so stated are true and correct and by this reference are incorporated into and form a material part of this Resolution.

SECTION 2. The District Board of Supervisors hereby adopts the Annual Report regarding the District’s success or failure in achieving the adopted goals and objectives and directs the District Manager to take all necessary actions to comply with Section 189.0694, Florida Statutes.

SECTION 3. If any provision of this Resolution is held to be illegal or invalid, the other provisions shall remain in full force and effect.

SECTION 4. This Resolution shall become effective upon its passage and shall remain in effect unless rescinded or repealed.

PASSED AND ADOPTED this 7^th day of October, 2026.

ATTEST:	CENTURY GARDENS VILLAGE COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairman, Board of Supervisors

Exhibit A: Annual Report of Performance Measures/Standards

Exhibit A

Program/Activity:	District Administration
Goal:	Remain compliant with Florida Law for all district meetings
Objectives:
Notice all District regular, special, and public hearing meetings
Conduct all post-meeting activities
District records retained in compliance with Florida Sunshine Laws
Performance Measures:
All Meetings publicly noticed as required (YES)
Meeting minutes and post-meeting action completed (YES)
District records retained as required by law (YES)

Program/Activity:	District Finance
Goal:	Remain Compliant with Florida Law for all district financing activities
Objectives:
District adopted fiscal year budget
District amended budget at end of fiscal year
Process all District finance accounts receivable and payable
Support District annual financial audit activities
Performance Measures:
District adopted fiscal year budget (YES)
District amended budget at end of fiscal year (YES)
District accounts receivable/payable processed for the year (YES)
“No findings” for annual financial audit (NO)
If “yes” explain

Program/Activity:	District Operations
Goal:	Insure, Operate and Maintain District owned Infrastructure & assets
Objectives:
Annual renewal of District insurance policy(s)
Contracted Services for District operations in effect
Compliance with all required permits
Performance Measures:
District insurance renewed and in force (YES)
Contracted Services in force for all District operations (YES)
Permits in compliance (YES)

MEMORANDUM
TO:	District Manager

FROM:	Billing Cochran, P.A. District Counsel

DATE:	June 11, 2026

RE:	2026 Legislative Update

As District Counsel, throughout the year we continuously monitor pending legislation that may be applicable to the governance and operation of our Community Development District and other Special District clients. It is at this time of year that we summarize those legislative acts that have become law during the most recent legislative session, as follows:

Chapter [TBD], Laws of Florida (HB 0145). This legislation amends the sovereign‑immunity statute to raise liability caps and change tort‑claim procedures for government entities. The bill revises Section 768.28, Florida Statutes, increasing the statutory limits on damages recoverable against the state and its agencies/subdivisions (including special districts). For causes of action accruing on or after October 1, 2026, the liability caps increase from $200,000 to $350,000 per person and from $300,000 to $500,000 per incident. The bill also authorizes state agencies and subdivisions to settle claims or judgments in excess of those caps, up to available insurance limits, without requiring a legislative claims bill.

The bill authorizes a state subdivision (e.g. counties, municipalities, special districts including CDDs) to settle a claim or judgment in excess of the statutory cap without requiring a separate legislative claim bill, so long as settlement is within insurance coverage limits. The bill prohibits any insurance policy issued on or after October 1, 2026, from conditioning liability coverage or payment on the later enactment of a legislative claim bill.

In addition, the bill shortens the pre-suit notice period by requiring claimants to present a claim to the appropriate agency within 18 months after accrual of the claim, rather than the current three-year period. It also revises the statute of limitations by requiring most negligence actions against governmental entities to be filed within two (2) years, while maintaining existing limitations periods for medical malpractice, wrongful death, and contribution claims. The bill also reduces the time for an agency or the Department of Financial Services to make a final disposition of a claim before it is deemed denied, from six (6) months to four (4) months.

This law applies directly to CDDs because CDDs are among the “subdivisions” of state government covered by section 768.28, Florida Statutes. As such CDDs may now be subject to higher damage awards for tort claims.

Chapter [TBD], Laws of Florida (HB 273). This legislation revises Florida law governing state financial assistance and rural economic development programs to include certain

special districts and improve payment processing for eligible rural entities. The bill amends Section 215.971, Florida Statutes to allow state agencies, under certain conditions, to directly facilitate or expedite payment of invoices for counties, municipalities, and qualifying special districts, particularly those located in rural areas or designated rural areas of opportunity. It authorizes agencies to structure agreements so that eligible rural governments and certain special districts, especially those providing water and wastewater services, receive faster payment processing for verified, completed work. The intent is to reduce financial strain and cash flow challenges that rural entities often face when administering state-funded projects, while preserving existing legal and regulatory requirements. The legislation also amends Section 288.0656, Florida Statutes to expand the definition of “rural community” to explicitly include independent special districts that provide water and wastewater services within rural areas of opportunity. This expansion makes those districts eligible for rural economic development support programs and related state assistance. The act takes effect July 1, 2026.

This legislation applies CDDs in a limited and conditional way, depending on the type of CDD and the services it provides. CDDs that are involved in state-funded infrastructure projects, such as water, wastewater, drainage, or utility improvements, may benefit from the amendment to Section 215.971, Florida Statutes. If a CDD is acting as a recipient or sub recipient of state financial assistance, the law allows state agencies to structure agreements so that invoices can be processed and paid more quickly for verified work. This can improve cash flow for CDDs building infrastructure, particularly smaller or rural CDDs that rely on this type of reimbursement funding. Second, the bill’s expansion of the definition of “rural community” under Section 288.0656, Florida Statutes generally does not directly include most CDDs, because eligibility is tied primarily to counties, municipalities, and independent special districts providing water and wastewater services in rural areas of opportunity. A typical CDD would only benefit if it meets those narrow conditions, meaning it operates in a qualifying rural area and functions in a way that aligns with the statutory definition (or is structured similarly to an independent utility-focused district).

Chapter [TBD], Laws of Florida (HB 0655). This legislation creates a new exemption under Florida law (Section 70.90, Florida Statutes) that allows agencies to hold closed attorney-client meetings during the 90-day notice period for claims brought under the Bert J. Harris, Jr., Private Property Rights Protection Act. These closed meetings are limited to discussions between the agency and its attorney for purposes of settlement strategy or negotiation of private property rights claims. While the meetings are exempt from Florida’s Sunshine Law, they must still be recorded by a certified court reporter, fully transcribed, and later released as a public record once the claim is resolved or the statute of limitations expires if no settlement or litigation occurs.

The law also creates a temporary public records exemption for the transcripts, recordings, minutes, and related materials generated during these closed sessions, ensuring confidentiality during active negotiations. However, this exemption is not permanent; it is subject to future legislative review and sunsets in 2031 unless reenacted. The act takes effect July 1, 2026.

The law allows a CDD Board of Supervisors to hold closed attorney-client sessions when the CDD is facing a pre-suit claim under the Bert J. Harris, Jr., Private Property Rights Protection Act regarding topics such as land use impacts, infrastructure construction, easement disputes, and development-related claims that can trigger property rights assertions under the Bert Harris Act.

During these closed sessions, the CDD can privately discuss settlement strategy with its attorney without public disclosure of sensitive legal positions. However, the exemption is narrow and procedural. The CDD must still provide public notice of the meeting, the session must begin and end in an open meeting, and a certified court reporter must record everything discussed. Although the discussion is confidential at the time, the transcript becomes a public record once the claim is resolved or the statutory timeframe expires if no settlement or lawsuit is filed.

Chapter 2026-115, Laws of Florida (HB 1085). This legislation creates the Local Government Cybersecurity Protection Program within the Florida Digital Service to assist local governments in strengthening cybersecurity defenses, particularly against threats such as ransomware. It establishes a statewide grant and procurement program that allows eligible local governments to access cybersecurity-related information technology commodities and services through contracts managed by the Florida Digital Service, with a preference for fiscally constrained counties. The program also requires data-sharing agreements between the state and participating local governments to support threat detection, prevention, and incident response.

Local governments may either apply for grants or independently purchase cybersecurity services through state-negotiated contracts, though the local government remains responsible for any associated costs. The law further requires annual reporting to the Governor and Legislature on program participation, funding, and outcomes, ensuring oversight and transparency. The program is set to operate through 2031 unless reenacted. The act takes effect July 1, 2026.

This law applies to CDDs because CDDs are local governments for many operational purposes, including infrastructure, procurement, and administrative functions, and therefore fall within the category of eligible participants under the Local Government Cybersecurity Protection Program. CDDs would be able to access state-negotiated cybersecurity contracts and services through the Florida Digital Service to improve protection of district systems. Even if a CDD does not apply for a cybersecurity grant, it may still purchase cybersecurity commodities and services through the state contracts, which could help reduce costs and improve security standards. However, participation is optional rather than mandatory, and CDDs remain responsible for all costs associated with any purchases or services obtained under the program.

Chapter [TBD], Laws of Florida (SB 1180). This legislation makes several targeted but significant changes to the law governing CDDs under Chapter 190, Florida Statutes, with the most important impact being the creation of a formal recall process for elected board members. The bill’s primary feature is the creation of a new statutory section establishing a detailed procedure that allows qualified electors within a CDD to remove elected members of the board of supervisors through a recall process. The law limits recall to specific grounds such as malfeasance, misfeasance, neglect of duty, incompetence, drunkenness, permanent inability to perform duties, or conviction of certain felonies. It sets out a structured, multi-step process that begins with a petition signed by at least 10 percent of eligible voters, followed by verification of signatures, the preparation of a formal record of recall proceedings, and then a second petition requiring 15 percent of electors to trigger a recall referendum. If the referendum proceeds, a majority vote determines whether the board member is removed from office, and any resulting vacancy is filled according to existing statutory procedures. The legislation also imposes campaign finance requirements on recall efforts, establishes timelines, governs petition form and verification, allows limited

withdrawal of signatures, and creates penalties for fraud or misconduct in the petition process. In addition to the recall framework, the bill clarifies that CDD board members elected by residents are subject to recall, aligning CDD governance more closely with other forms of local government accountability. It also provides that individuals removed by recall, or who resign after a recall petition is filed, are ineligible for reappointment to the board for two years.

The legislation further revises the definition of “compact, urban, mixed-use district” under Section 190.003, Florida Statutes. The revised definition applies to districts consisting of a maximum of 75 acres located within a municipality and within either a qualified opportunity zone or a community redevelopment area. The amendment clarifies qualifying development thresholds by providing that such districts must include either at least 400,000 square feet of retail development and 500 residential units, or at least 250,000 square feet of commercial development and 500 affordable residential rental units for very-low-income, low-income, or moderate-income persons. This revision is significant for developers because it affects eligibility and structuring considerations for the creation of certain community development districts.

The legislation clarifies that restrictions on local regulation of synthetic turf do not prevent a CDD from enforcing private deed restrictions, preserving a CDD’s ability to uphold community standards through covenants. The act takes effect July 1, 2026.

This law applies directly to CDDs because it creates, for the first time, a formal statutory process that allows residents to recall elected members of a CDD board of supervisors. It introduces clear procedures, thresholds, and legal standards for removal, thereby increasing accountability of board members to district electors. The law also clarifies that CDDs may continue enforcing deed restrictions despite broader limits on local regulation of synthetic turf and updates certain statutory definitions affecting district formation and development. Overall, the most significant impact is the shift toward greater resident oversight and governance accountability within CDDs.

Chapter 2026-3, Laws of Florida (SB 290). This legislation revises multiple areas of state law, with a primary focus on agriculture, public safety, contractor regulation, and consumer protection. A significant component of the legislation strengthens contractor and vendor accountability by requiring contractors to pay subcontractors and suppliers within 45 days of receiving payment, or in accordance with contractual terms, and authorizing disciplinary action for noncompliance. Additionally, vendors that default on contracts, fail to pay subcontractors, or demonstrate repeated poor performance may be suspended or barred from public contracting for up to five years.

The bill further clarifies and reinforces how public entities may lawfully spend funds and administer contracts for public purposes. The legislation affirms that public funds may be used for core governmental infrastructure and improvements, such as public buildings, emergency shelters, affordable housing, and energy efficiency projects, thereby helping to define the scope of permissible capital projects and expenditures. At the same time, it places limitations on the use of public funds for certain privately owned facilities, reinforcing the principle that expenditures must primarily serve a valid public purpose rather than confer a disproportionate private benefit. The act takes effect July 1, 2026.

This law applies directly to CDDs because CDDs function as local units of special-purpose government that procure services, manage infrastructure, and enter into public contracts. Since a CDD regularly contracts for construction, maintenance, and infrastructure improvements, the new requirement that contractors timely pay subcontractors and suppliers directly affects how a CDD administers its contracts. In addition, the provisions allowing suspension or disqualification of nonperforming vendors from public contracting are relevant to CDD procurement practices, especially where the district adopts or mirrors state purchasing standards. CDDs routinely finance and construct infrastructure such as roadways, utilities, stormwater systems, and public facilities. Clarifications regarding allowable public expenditures, such as for government buildings, emergency shelters, and infrastructure, help define the scope of permissible CDD projects and may influence how CDDs’ structure future capital plans and bond-funded improvements.

Portions of the bill related to consumer protection and fraud prevention, including prohibitions on misrepresentation (such as impersonating officials), have indirect relevance. CDDs and District Management interact with residents, property owners, and contractors, so these provisions reinforce broader legal standards around transparency, proper representation, and avoidance of deceptive practices in district operations.

Chapter 2026-7, Laws of Florida (HB 399). This legislation is a comprehensive land use and development reform measure that primarily limits local government discretion in permitting, zoning, and development regulation while promoting consistency, affordability, and predictability in the development process. A central component of the legislation requires that application fees for development permits and orders imposed by counties and municipalities must be directly tied to the actual costs of reviewing and processing applications, must be publicly listed, and may not be based on construction value or project cost, thereby preventing fee structures that scale with development size rather than administrative expense. The act takes effect upon becoming law.
Even though CDDs do not exercise zoning or land use regulatory authority, the law applies to CDDs as infrastructure and service providers within the framework established by counties and municipalities. As a result, the bill’s restrictions on local governments, particularly those related to development permitting, zoning, and land development regulations, will shape the regulatory environment in which CDDs plan, finance, and construct infrastructure.

The provisions limiting development application fees to actual administrative costs may reduce overall project costs for developments within CDD boundaries, which can influence the scope and timing of infrastructure financed by the CDD, including roads, utilities, and stormwater systems. Similarly, the requirement for more objective and clearly defined compatibility standards, along with limits on discretionary denials, may create a more predictable entitlement process, allowing CDDs to better coordinate infrastructure planning with approved development timelines and reduce delays that can affect bond issuances or capital improvement programs.

Although Chapter 2026-7 does not directly regulate CDD powers or governance, it significantly affects the local government land use framework that CDDs rely on, thereby affecting development timing, infrastructure planning, financing, and overall project feasibility within district boundaries.

Chapter [TBD], Laws of Florida (HB 967). This legislation establishes a clear legislative intent that local governments must accept electronic forms of payment, including credit cards, debit cards, charge cards, and electronic funds transfers, and specifically requires units of local government to offer online payment options. This applies broadly to counties, municipalities, special districts, and other local government entities, as well as constitutional officers such as clerks of court and tax collectors, unless another form of payment is required by law.

The legislation also preserves existing authority allowing local governments to pass along processing fees to users who choose electronic payment methods and confirms that governments are not liable for verifying card validity or available funds when processing such transactions. Importantly, it mandates that if a local government accepts electronic payments, it must also maintain an online system for doing so, reinforcing a statewide push toward digital accessibility and standardized payment options.

This legislation requires CDDs that collect any type of payment, such as fees, user charges, amenity payments, permit-related charges, or other CDD revenues, to offer electronic payment options, including credit cards, debit cards, and electronic funds transfers. It also specifically requires that if a CDD accepts electronic payments at all, it must maintain a system for accepting those payments online, which may require updates to CDD websites, billing platforms, or third-party payment processors. The legislation also allows CDDs to continue passing through processing fees associated with electronic payments (such as credit card convenience fees), and it preserves their ability to require verification of payment validity and sufficient funds. However, it removes discretion in practice by making online payment capability a mandatory feature for any CDD that accepts electronic payments in any form.

For convenience, we have included copies of the legislation referenced in this memorandum. We request that you include this memorandum as part of the agenda packages for upcoming meetings of the governing boards of those special districts in which you serve as the District Manager and this firm serves as District Counsel. For purposes of the agenda package, it is not necessary to include the attached legislation, as we can provide copies to anyone requesting the same. Copies of the referenced legislation are also accessible by visiting this link: http://laws.flrules.org/.

June 28, 2026

Attention:
District Manager Armando Silva (asilva@sdsinc.org) Century Gardens Village Community Development District Special District Services, Inc.
The Oaks Center, 2501A Burns Road Palm Beach Gardens, FL 33410

FL Certificate of Authorization No. 7538 8935 NW 35 Lane, Suite 101
Doral, Florida 33172
Tel. (305) 640-1345
E-Mail: Alvarez@Alvarezeng.com

Re: Century Gardens Village Community Development District. Yearly District Engineer’s Report for Fiscal Year 2026-2027 As it relates to Special Assessment Bonds, Series 2007.

Dear District Manager,
With this statement we are setting forth (i) our findings as to whether the portions of infrastructure of the Century Gardens Village Community Development District (the “District” or “CDD”) Project still owned by the District have been maintained in good repair, working order and condition, (ii) our recommendations as to the proper maintenance, repair, and operation of such portions of the CDD Project during the ensuing Fiscal Year 2026-2027, and an estimate of the amount of money necessary for such purpose, and (iii) the insurance carried by the CDD and whether the district has budgeted sufficient funds for policy renewal.

District Property and Condition. As of the date of this statement, the public infrastructure within the land tracts shown in Exhibit 2 attached to this statement, including roadways and stormwater drainage, have been completed and conveyed to the District for ownership and maintenance. Such infrastructure is in good repair, working order and condition, except for certain sidewalks that have been lifted and cracked by adjacent tree roots. Stormwater catch basin aprons were also observed to be cracked and severely damaged. We recommend that the district budgets and collects proposals for these repairs, as they pose tripping hazards to pedestrians.

Operations and Maintenance of District Property. We think that for Fiscal Year 2026-2027, the District proposed amounts for field operations are adequate to properly maintain, repair and operate the public infrastructure for which the District is currently responsible. (Refer to Financials – Century Gardens Village Community Development District for the FY 2026-2027 Proposed Budget).

We recommend that the District create a sinking fund to finance the future capital expense at the end of the service life of the pavements within the District roadways. The table below provides an estimate of the replacement costs at the end of the pavement service life and the estimated annual contributions over the remaining service life to fund the future expense.

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Century Gardens Village CDD 2026 Report

ESTIMATE OF COSTS FOR RESURFACING ROADS IN "n" YEARS
Analysis and Annuity Recommendation |

Pavement Service Life (30 Years Estimated)

Present Year

Remaining Service Life (Yrs)

Present Year Cost (PC) of Pavement Replacement (Mill and Resurface 3/4" Thick)

Future Replacement Cost @ End of Service Life* For 2.5% Inflation Rate (r)

Annual Interest Rate

Annuity to Finance (FC) in
(n) Years given (i)

From | To | | (n) | Quantity (SY) | Unit Cost ($/SY) | (PC) | FC= (PC)(1+r/100)^n | (i) | FCi/((1+ i)^n-1)
PAVEMENTS
2010 | 2040 | 2026 | 14 | 32,400 | $10.00 | $324,000 | $457,804 | 0.25% | $32,172
PAVEMENT MARKINGS AND SIGNING
2022 | 2032 | 2026 | 6 | 32,400 | $2.50 | $81,000 | $93,935 | 0.25% | $15,558

We recommend that the District consider creating a 5-year cyclical program for servicing the inlets, manholes, pipes French drains and endwalls of the stormwater drainage system. The program consists of servicing 20% of the system every year so that at the end of the fifth year, 100% of the system will be serviced. The tables below show the estimated amount that would need to be budgeted yearly to service the approximately 115 drainage structures and 4,990 Linear Feet of pipes in the District. It is also estimated that 5 baffles will need to be replaced yearly. The program may be financed yearly or in one lump sum when needed, or at any other period combination, at the discretion of the Board of Supervisors. Refer to Exhibit 3.

5-YEAR CYCLE ESTIMATE OF YEARLY COSTS FOR SERVICING THE STORMWATER DRAINAGE
Year | Drainage Component | Unit | Quantity (Q) | Unit Price ($/Unit) | Cost ($)
(Y1) | Structures Cleaning | EA | 26 | 230.00 | 5,980
Baffle Detachment | EA | 26 | 50.00 | 1,300
Baffle Replacement | EA | 7 | 600.00 | 4,200
Pipe Cleaning and CCTV | LF | 955 | 6.75 | 6,446
Cost | 17,926
(Y2) | Structures Cleaning | EA | 22 | 236.00 | 5,192
Baffle Detachment | EA | 19 | 51.00 | 969
Baffle Replacement | EA | 5 | 615.00 | 3,075
Pipe Cleaning and CCTV | LF | 1,009 | 6.92 | 6,982
Cost | 16,218
(Y3) | Structures Cleaning | EA | 22 | 242.00 | 5,324
Baffle Detachment | EA | 19 | 53.00 | 1,007
Baffle Replacement | EA | 5 | 630.00 | 3,150
Pipe Cleaning and CCTV | LF | 1,009 | 7.09 | 7,154
Cost | 16,635

Alvarez Engineers, Inc.
FL Certificate of Authorization No. 7538 8935 NW 35 Lane, Suite 101, Doral, FL 33172
Telephone (305) 640-1345 Email: Alvarez@Alvarezeng.com
2

Century Gardens Village CDD 2026 Report

5-YEAR CYCLE ESTIMATE OF YEARLY COSTS FOR SERVICING THE STORMWATER DRAINAGE
Year | Drainage Component | Unit | Quantity (Q) | Unit Price ($/Unit) | Cost ($)
(Y4) | Structures Cleaning | EA | 22 | 248.00 | 5,456
Baffle Detachment | EA | 19 | 54.00 | 1,026
Baffle Replacement | EA | 5 | 646.00 | 3,230
Pipe Cleaning and CCTV | LF | 1,009 | 7.27 | 7,335
Cost | 17,047
(Y5) | Structures Cleaning | EA | 23 | 254.00 | 5,842
Baffle Detachment | EA | 18 | 55.00 | 990
Baffle Replacement | EA | 3 | 662.00 | 1,986
Pipe Cleaning and CCTV | LF | 1,008 | 7.45 | 7,510
Cost | 16,328
Total | Total Structures Cleaning | EA | 115 | |
Total Baffle Detachment | EA | 101 | |
Total Baffle Replacement | EA | 25 | |
Total Pipe Cleaning and CCTV | LF | 4,990 | |
Total Cost | 84,154.00
Prices Annual Inflation Rate of: | % | | 2.50
Baffle Replacement Quantity to be 25 % of the Baffle Detachment.
Quantities (Q) for First Year (Y1) were computed from plans and other sources.
Quantities for Y2, Y3 and Y4 were computed as: Q2 = Q3 = Q4 = (Total Q - Q1)/4
Quantities for Y5 were computed as: Q5 = Q - Q1 - Q2 - Q3 - Q4

Insurance. The District carries general liability, hired non-owned auto, employment practices liability and public officials liability insurance under Agreement No. 100125026 with Florida Insurance Alliance, and has budgeted sufficient funds for the $7,269 policy renewal.

If you have any questions, or require additional information, please do not hesitate to contact us at 305-640-1345 or at Alvarez@Alvarezeng.com.

Sincerely,

Alvarez Engineers, Inc.

Juan R. Alvarez, PE District Engineer Date: June 28, 2026

This item has been digitally signed and sealed by Juan R. Alvarez, PE on the date adjacent to the seai
Signature must be verified on any electronic copies

cc.	Michael Pawelczyk, District Counsel, mjp@bclmr.com

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Alvarez Engineers, Inc.
FL Certificate of Authorization No. 7538 8935 NW 35 Lane, Suite 101, Doral, FL 33172
Telephone (305) 640-1345 Email: Alvarez@Alvarezeng.com
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