20260527_Agenda_Packet_VHP_Reg_Mtg

VILLAGE OF HIGHLAND PARK 1650 Highland Park Drive North Wednesday, May 27, 2026 6:00 p.m. REGULAR MEETING AGENDA Call to Order: Mayor Brandon McWhorter Pledge of Allegiance: led by Mayor Brandon McWhorter Roll Call: Lita O’Neill, Assistant to the Clerk Consent Agenda: 1. Minutes from March 25, 2026, Regular Meeting 2. Approval of reimbursement for Fire Services Overcharge for Parcel ID #273013-927000- 000189 ($317.00 paid – $143.00 to be reimbursed for multi-family = $174.00) Regular Agenda: 1) Resolution No. 2026-02, Preliminary Rate Resolution 2) Water Utility Connection Fee (i.e. Tap Fee) • Public Notice in Water Bills • First Reading of Ordinance and Public Hearing – July 22, 2026 • Second Reading of Ordinance and Public Hearing – September 23, 2026 3) Charter Review Committee Member Appointment Recognition of Citizens: Please Limit Your Comments to 5 Minutes. Questions/Comments/Announcements from the Village Commissioners: • Commissioner Railey • Commissioner Updike • Commissioner McWhorter Adjourn Minutes of Village Commission meetings may be obtained from the Village Clerk’s Office. The minutes are recorded, but not transcribed verbatim. Persons requiring a verbatim transcript may make arrangements with the Clerk to duplicate the recording. The cost of duplication will be the expense of the requesting party. In accordance with Section 286.26, Florida Statutes, persons with disabilities needing special accommodations to participate in this meeting should contact the Village Clerk’s Office no later than 5:00 p.m. on the day prior to the meeting at 863-455-6518, or via email at clerk@highlandpark-fl.org.

VHP Regular Meeting, March 25, 2026 Page 1 of 9 VILLAGE OF HIGHLAND PARK 1650 Highland Park Drive North Wednesday, March 25, 2026 6:00 p.m. REGULAR MEETING MINUTES Mayor Brandon McWhorter called the Regular Village Commission Meeting to order at 6:00 PM on Wednesday, March 25, 2026. The Mayor led the pledge of allegiance, and asked the Clerk’s Assistant to conduct the roll call. The roll call was conducted by the Clerk’s Assistant. • Commissioner Updike — Present • Mayor/Commissioner McWhorter — Present • Commissioner-elect Steve Railey — Absent at start of meeting, and arrived later • Note: Commissioner-elect Stephen Railey was not yet seated at the time of initial roll call, as he had not yet taken his oath of office. He arrived during the financial audit presentation and was sworn in during the meeting by the Village Clerk Blair Updike. A second roll call was conducted after his swearing-in. PRESENTATION OF THE AUDIT FOR YEAR ENDING 9/30/2025 Mayor McWhorter moved regular agenda item #1, Presentation of the Fiscal Year 2024-2025 Financial Audit, to the first item on the agenda. Auditor Corey Dixon with Wicks, Brown, Williams, and Company presented the independent financial audit for Fiscal Year 2024-2025. Key items reported included the following: Required Communications (Government Auditing Standards) • No changes in accounting practices from prior year • No difficulties encountered in performing the audit • No corrected or uncorrected misstatements to report • No disagreements with management • Management representation letter signed by the Mayor and Clerk Audit Opinion

VHP Regular Meeting, March 25, 2026 Page 2 of 9 The auditors issued an unmodified ("clean") opinion. Financial figures are within acceptable materiality standards. Financial Highlights — Governmental Activities • Current and other assets increased approximately $133,000, comprised of a cash increase of ~$95,000 and an increase in inter-fund receivables of ~$38,000 (due to a payroll reimbursement adjustment from the Water Fund to the General Fund). • Net position increased $121,000 — up $19,900 from the prior year. • Property tax revenues increased to $196,000 (from $188,000 the prior year). • General government expenses decreased to $85,603 (from $99,035 the prior year). • Budget to actual: overall favorable balance on expenditures; most notable was a $38,579 favorable variance in the physical environment budget line. Financial Highlights — Business-Type Activities (Water Fund) • Current and other assets decreased ~$18,000, largely due to the reclassification of the inter-fund balance; however, cash increased $22,000. • Net position deficit improved slightly: -$27,174 in FY2025 vs. -$30,000 in FY2024. • Operating loss: $28,929. Water revenues increased by approximately $3,300. • Net cash increase from operations: $22,179. Capital Assets • No new capital assets recorded in governmental activities (depreciation only). • One asset capitalized in business-type activities: $4,865 (6-inch water meter). Discussion arose regarding the current $500 capitalization threshold. Commissioners discussed whether to raise the threshold, noting that many similar governments use $2,500 or $5,000. It was noted that this is a board policy decision, not an ordinance requirement. Pension & Compliance • FRS (Florida Retirement System) and Health Insurance Subsidy plan disclosures included on pages 30–38 of the audit document. • No findings in the compliance report or management letter. • Prior year finding: corrective action was confirmed as taken. • Village is in compliance with Florida Statute requirements for investment of excess public funds. Discussion: Potential Elimination of Property Taxes

VHP Regular Meeting, March 25, 2026 Page 3 of 9 A commissioner raised the question of how the potential elimination of ad valorem (property) taxes — a proposal that had been before the Florida Legislature — would affect the Village's budget. The auditors noted: • Property tax revenue represents a critical funding source for general governmental operations. • Alternative revenue mechanisms exist, such as special assessments, but each municipality would need to establish individualized, evidence-based rates for each service category. • The legislative session paused the proposal without a vote; discussions were expected to continue. • The Village currently funds its fire assessment through a non-ad valorem process. Action: Acceptance of Audit Commissioner Updike made a motion to accept the FY2025 financial audit as presented. The motion was seconded by Commissioner McWhorter. All were in favor and the motion carried. The auditors' management representation letter was signed during the meeting, and they were provided with an original copy. OATH OF OFFICE — COMMISSIONER SEAT 1 Commissioner-elect Stephen Railey arrived during the financial audit presentation. The Village Clerk, Blair Updike, administered the Oath of Office to Mr. Railey for Village Commissioner, Seat 1. Commissioner Railey signed the oath document and was formally seated as a Village of Highland Park Commissioner. A second roll call was conducted following the swearing-in: • Commissioner Updike — Present • Mayor/Commissioner McWhorter — Present • Commissioner Railey — Present NOMINATIONS AND APPOINTMENT: MAYOR AND VICE MAYOR Per the Village Charter, Mayor and Vice Mayor appointments are required when a new commissioner is seated. Commissioner Updike nominated Brandon McWhorter to continue as Mayor for 2026–2027. The motion was seconded by Commissioner Railey. All were in favor, and the motion carried unanimously. Commissioner McWhorter was appointed as Mayor for 2026-2027.

VHP Regular Meeting, March 25, 2026 Page 4 of 9 Commissioner Railey nominated Commissioner Mandy Updike as Vice Mayor for 2026–2027. Commissioner Updike seconded the motion. All were in favor, and the motion carried unanimously. Commissioner Updike was appointed as Vice Mayor for 2026-2027. CONSENT AGENDA Items on the Consent Agenda: • Minutes from the January 28, 2026 Regular Meeting • Central Florida Regional Planning Council Agreement for Fiscal Year 2025–2026 There were no public comments or requests for individual discussion. Commissioner Railey made a motion to approve the consent agenda, and Commissioner Updike seconded the motion. All were in favor, and the motion carried unanimously. REGULAR AGENDA Ordinance 2026-01, Evaluation and Appraisal Report (EAR) – 1st Reading Presenter: Marisa Barmby, Central Florida Regional Planning Council (CFRPC) The Village is required by Florida Statutes to periodically update its Comprehensive Plan. This update addresses the Evaluation and Appraisal Report (EAR) process (required every 7 years) and updates the planning horizon to 2050 (10-year: 2036; 20-year: 2050). Per Senate Bill 180 (currently in effect through October 1, 2027), local governments may not adopt more restrictive or burdensome amendments to comprehensive plans or development regulations. The State is strictly enforcing this requirement — non-compliant amendments are denied outright. The EAR amendment package is primarily administrative/housekeeping in nature: • Update planning horizon references to 2036 (10-year) and 2050 (20-year) • Remove references to repealed Florida Administrative Code Rule 9J5 • Update agency name references (e.g., Florida Commerce, formerly DEO and DCA) • Update timing-related policies (e.g., study completion deadlines) • Add introductory sections to all plan elements • Reorganize elements to match the order addressed in Florida Statutes

VHP Regular Meeting, March 25, 2026 Page 5 of 9 • Future Land Use: Remove greenhouse gas emission requirements (rescinded by state); retain energy efficiency provisions; add required accessory dwelling unit (ADU) policy for affordable housing in single-family areas • Transportation: Add developer right-of-way credit policy; incorporate Target Zero (Vision Zero) road safety initiative objectives • Infrastructure: Add policy referencing the Lake Okeechobee Basin Management Action Plan (BMAP) — the Village is within the BMAP area • Conservation: Update flood protection ordinance policy to reflect adopted land development code • Housing: Add policies for housing variety, ADU evaluation, substandard housing rehabilitation/demolition, and code enforcement • Intergovernmental Coordination: Add coordination objectives with Lake Wales, Polk County, school board, CFRPC, and other entities; add local hazard mitigation working group participation policy • Capital Improvement Element: Remove project ranking requirement (no longer required by state); update level-of-service table to match infrastructure element Note: A typographical error was identified in Policy 1.5 (reference to 'San Antonio' — incorrect jurisdiction). Staff acknowledged the error and confirmed it will be corrected prior to transmittal. This is a Transmittal Hearing. After a 10-business-day packaging period, the package will be transmitted to the State Land Planning Agency for a 60-day review. The State will issue an ORC Report (Objections, Recommendations, and Comments). An Adoption Hearing is anticipated in summer 2026. The Village Commission recessed its Regular Meeting and convened as the Local Planning Agency (LPA). The ordinance was advertised as a public hearing before both the LPA and the Village Commission (per advertisement published March 18, 2026). Public comment was opened and closed with no comments received. Mayor McWhorter made a motion (LPA) to recommend approval of the Village of Highland Park EAR-based Comprehensive Plan Amendments pursuant to Ordinance 2026-01, as presented, to the Village Commission. The motion was seconded by Commissioner Railey. All were in favor, and the motion carried unanimously. The Local Planning Agency recommends approval. The LPA meeting was closed, and the Regular Meeting of the Village Commission was reconvened. First Reading — Village Commission

VHP Regular Meeting, March 25, 2026 Page 6 of 9 Commissioner Railey made a motion to approve Ordinance 2026-01 on first reading for transmittal to the State, and Commissioner Updike seconded the motion. The Mayor opened the floor for public comment; being none, the floor was closed. The motion carried unanimously. CITY MANAGER'S REPORT (Quarter 2) Report presented by City Manager Paul O'Neill. 1. Utility Vehicle • A utility cart was purchased for the City Manager's use from Bargain Carts. The purchase came in significantly under budget with full warranty. 2. Graffiti Incident • Graffiti was discovered at the playground. Polk County Sheriff was contacted; an incident report was filed. The graffiti was largely removed using a sheriff-supplied spray solution. Note: No camera coverage exists at the playground (see Security section). 3. Water System — Interconnect with Lake Wales • During the February freeze, a glass sight gauge failed, causing the system to request supplemental water from Lake Wales for approximately 4 hours. Tank overflow drained toward the street. Residents Brian Updike and Jose Perez assisted with diagnosis and repair. A replacement sight gauge is on order. 4. Well Number 2 — Lightning Strike • On March 15, lightning struck Well No. 2, damaging electrical control components. The Village has been operating on Well No. 1. • As of the meeting date, repairs were nearly complete; one part expected the following day. • City Manager recommended implementing a regular rotation between Well No. 1 and Well No. 2 to balance wear and maintain both systems. 5. Pump House Ventilation • The pump house (housing two high-pressure system pumps) had no functioning climate control. A non-functioning A/C unit was removed and replaced with a timer-controlled ventilation fan to reduce extreme heat buildup during peak hours. 6. Water System Signage • New identification signs installed at Well No. 2 and the water tower. 7. Monthly Waterline Flush • A monthly flush routine has been established at the dead-end section of South Highland Park Drive to remove sediment and maintain water quality.

VHP Regular Meeting, March 25, 2026 Page 7 of 9 8. Valve Mapping and Maintenance • All six water shut-off valves were located, cleaned, and documented on a system map. Many were previously buried and difficult to find; all are now accessible. 9. Water Meter Replacement Program • Two meters have been replaced. Altamira Ave. is next; that property has a 2-inch meter and will receive an upgraded digital meter. • Digital meters provide significantly more accurate readings, track all usage (including small fixtures), and have no moving parts. The cost difference between analog and digital is approximately $200. • Digital meters may result in noticeably higher bills for some residents whose previous meters were under-reading (Altamira specifically noted). 10. Fire Hydrant Maintenance • Maintenance performed on approximately 8 hydrants: caps removed, flushed, lubricated, and buried shutoffs located. One hydrant (near Alibaba) was found frozen shut and required 30 minutes to open — underscoring the importance of regular maintenance. • Semi-annual maintenance schedule established going forward. 11. Irrigation Control System • Exposed wiring on the irrigation timer control system was repaired using spare parts. The repair extended the system's useful life. 12. Resident Assistance • City Manager assisted a resident with root intrusion into their water meter box as a goodwill service. 13. Security Camera System • Current setup: 4 cameras at the flagpole (various directions), 1 camera at the administration building entrance, 3 cameras at the pump house. No camera coverage exists at the playground. • Camera image quality is dependent on Wi-Fi signal strength; license plates generally not readable. • The Commission discussed and directed the City Manager to obtain an estimate for a new camera and/or upgraded system at the playground. "Flock" license plate readers were mentioned as a possible future option. 14. Landscaping and Grounds • Tree trimming and mulching completed at the Administration Building. • Bridge stonework repaired with stone adhesive after adhesive failure was discovered.

VHP Regular Meeting, March 25, 2026 Page 8 of 9 • New flag purchased for the Administration Building. Old flags can be donated to the flag box at Lake Alfred. 15. Wildlife and Lake Amoret • A nuisance gator (~5-6 feet) in Lake Amoret has been reported to Florida Fish & Wildlife. The trapper has made 2–3 unsuccessful attempts to capture it. • Lake Amoret north/northeast shoreline cleared of Brazilian pepper, willow, and other invasive vegetation to prevent encroachment • A standing dead snag tree (hardwood pine) was repositioned and a wood duck nesting box was installed. A barred owl nest box was also erected. Roseate spoonbills, swallow- tail kites, and painted buntings have been recently observed in the neighborhood. 16. Capitalization Threshold Discussion Discussion arose regarding the Village's current $500 capitalization threshold for capital assets. The City Manager noted that digital water meters cost approximately $500–$1,000+ each and would need to be capitalized under the current policy. Commissioners agreed that raising the threshold to $2,500 (a common standard for similarly sized governments) would be more appropriate. Board consensus: raise threshold to $2,500 pending a formal vote/policy action. TAP-IN / CONNECTION FEE DISCUSSION The City Manager initiated a discussion about establishing connection fees ("tap-in fees") for new water service connections, prompted by inquiries about vacant lot development and the cost of new meter installations. Key discussion points: • The Village currently has no connection fee. All costs for new connections are borne by the Village. • Impact fees are not currently assessed; this makes building in Highland Park less expensive than in neighboring jurisdictions. • Florida Rural Water Association guidance: fee language should cover materials, labor, and a possible administrative fee. Costs may vary per connection depending on location, meter size, and whether boring under a road is required. • Village Attorney noted a distinction between connection fees and impact fees. Connection fees (cost recovery for equipment and materials) are generally permissible without a formal rate study, though a supporting study may be advisable for defensibility. • Ben-Tech (Village's water service contractor) would bill the Village and the Village would then invoice the connecting property owner. • A flat-rate structure (by meter size/type) was discussed as an alternative to a variable fee.

VHP Regular Meeting, March 25, 2026 Page 9 of 9 Action: City Manager and Village Attorney to research existing connection fee language from comparable municipalities and bring a proposal to the next regular meeting. CHARTER REVIEW DISCUSSION The Clerk’s Assistant introduced the charter review discussion for the benefit of newly-seated Commissioner Railey. Key points: • The Village's charter dates to 1927 and is in need of comprehensive modernization. • A trigger for this discussion was the potential need to change commissioner term lengths from 3 years to 4 years to align with potential state legislation requiring elections only in odd- or even-numbered years. • The Clerk’s Assistant provided the first three to four sections of a proposed new charter as a starting point for review (attached to meeting packet). The approach is a full replacement rather than piecemeal amendment. • Village Attorney confirmed that any complete charter replacement requires a public referendum; additional procedural requirements apply and have not been fully researched. • Engaging a consultant to assist with charter replacement was mentioned as an option given the scale of the undertaking. No action was taken. Item deferred for further research and a future work session. RECOGNITION OF CITIZENS / PUBLIC COMMENT The Mayor opened the floor for public comment. No members of the public requested to speak. QUESTIONS, COMMENTS, AND ANNOUNCEMENTS FROM THE COMMISSION No additional comments from Commissioners. ADJOURNMENT There being no further business, the meeting was adjourned at 7:33 PM. Next Meeting: The Village Commission will meet on Wednesday, May 27, 2026, for a regular meeting. No work session will be held in April. Approved by: _____________________________________________ Date: _______________ Blair Updike, Village Clerk

RESOLUTION 2026-02 (Preliminary Assessment Resolution) A RESOLUTION OF THE VILLAGE OF HIGHLAND PARK, FLORIDA, RELATING TO THE PROVISION OF FIRE PROTECTION SERVICES, FACILITIES AND PROGRAMS; PROVIDING AUTHORITY, PURPOSE, AND DEFINITIONS; PROVIDNG LEGISLATIVE FINDINGS; DESCRIBING THE METHOD OF ASSESSING FIRE PROTECTION ASSESSMENT COSTS AGAINST PROPERTIES WITHIN THE VILLAGE OF HIGHLAND PARK; DETERMINING THE FIRE PROTECTION ASSESSED COST AND INITIAL FIRE PROTECTION ASSESSMENTS; DIRECTING THE PREPARATION OF AN ASSESSMENT ROLL; AUTHORIZING A PUBLIC HEARING AND DIRECTING THE PROVISION OF NOTICE THEREFOR; PROVIDING FOR SEVERABILITY, CONFLICTS, AND AN EFFECTIVE DATE. WHEREAS, the Village of Highland Park, Florida, has enacted Ordinance 2016-02, which authorizes annual imposition of Fire Protection Assessments for fire protection services, facilities, and programs against Assessed Property within the Village; and WHEREAS, the Village desires to reimpose Fire Protection Assessments for the funding of fire protection services, facilities, or programs providing special benefits to Assessed Property within the Village; and WHEREAS, Ordinance 2016-02 defines and describes the initial proceeding, or Resolution, for the identification of the fire protection assessed cost for which an assessment is to be made and for the imposition of a fire protection assessment; and WHEREAS, the Village has implemented a recurring annual fire protection special assessment program to provide a portion of the funding for the Village's fire services and facilities, with the adoption of Ordinance 2016-02, Initial Assessment Resolution 2016-02, Final Assessment Resolution 2016-03, Preliminary Assessment Resolution 2017-01, Annual Assessment Resolution 2017-02, Preliminary Assessment Resolution 2018-01, Annual Assessment Resolution 2018-02, Preliminary Assessment Resolution 2019-01, Annual Assessment Resolution 2019-02, Preliminary Assessment Resolution 2020-02, Annual Assessment Resolution 2020-03; Preliminary Assessment Resolution 2021-02; Annual Assessment Resolution 2021-03; Preliminary Assessment Resolution 2022-01; Annual Assessment Resolution 2022-01; Preliminary Assessment Resolution 2023-01; Annual Assessment Resolution 2023-01; Preliminary Assessment Resolution 2024-02; Annual Assessment Resolution 2024-03; Preliminary Assessment Resolution 2025-01; Annual Assessment Resolution 2025-02; and WHEREAS, the adoption of this Preliminary Assessment Resolution serves the health, safety and general welfare of the residents of the Village of Highland Park, now therefore:

BE IT ORDAINED BY THE VILLAGE COMMISSION OF THE VILLAGE OF HIGHLAND PARK, FLORIDA: Section 1. reference. Recitals. The foregoing recitals are true and correct and incorporated herein by Section 2. Authority. This Resolution is adopted pursuant to the provisions of Ordinance 2016-02 and Section 197.3632, Florida Statutes, and other applicable provisions of law Section 3. Purpose and Definitions. This Resolution constitutes the Preliminary Assessment Resolution as defined in Ordinance 2016-02, which initiates the annual process for updating the Assessment Roll and directs the reimposition of Fire Protection Assessments for the Fiscal Year beginning October 1, 2026. All capitalized words and terms not otherwise defined herein shall have the meanings set forth in the Ordinance, the Initial Assessment Resolution, and the Final Assessment Resolution referred to above. Unless the context indicates otherwise, words imparting the singular number include the plural number, and vice versa. Section 4. Provision and Funding of Fire Protection Services. (A) Upon the imposition of a Fire Protection Assessment for fire protection services, facilities, or programs against Assessed Property located within the geographic area of the Village, the Village shall provide for such fire protection services, facilities, or programs to be contractually provided by the City of Lake Wales. A portion of the cost to provide such fire protection services, facilities, or programs shall be funded from proceeds of the Fire Protection Assessments. The remaining cost required to provide fire protection services, facilities, and programs shall be funded by legally available Village revenues other than Fire Protection Assessment proceeds. (B) It is hereby ascertained, determined, and declared that each parcel of Assessed Property located within the geographic area of the Village will be benefited by the Village's provision of fire protection services, facilities, and programs in an amount not less than the Fire Protection Assessment imposed against such parcel, computed in the manner set forth in this Preliminary Assessment Resolution. Section 5. Imposition and Computation of Fire Protection Assessments. Fire Protection Assessments shall be imposed within the Village until discontinued or changed. Fire Protection Assessments shall be computed in a manner set forth in this Preliminary Assessment Resolution unless discontinued or changed. Section 6. Legislative Determinations of Special Benefit and Fair Apportionment. It is hereby ascertained and declared that the Village's contractual fire protection services, facilities, and programs provide a special benefit to assessable property based upon the Legislative determinations of special benefit and fair apportionment embodied in the Ordinance, the Initial Assessment Resolution, and the Final Assessment Resolution referred to above and based upon the City of Lake Wales Fire Assessment Memorandum dated May 2025,

prepared by Accenture Infrastructure and Capital Projects, LLC, which report is hereby incorporated herein by reference. Section 7. Cost Apportionment Methodology. The Cost Apportionment embodied in Section 7 of the Initial Assessment Resolution is affirmed and incorporated herein by reference. Section 8. Parcel Apportionment Methodology. The Parcel Apportionment embodied in Section 8 of the Initial Assessment Resolution is affirmed and incorporated herein by reference. Section 9. Determination of Fire Protection Assessed Costs; Establishment of Preliminary Fire Protection Assessments. (A) The Fire Protection Assessed Costs to be assessed and apportioned among benefited parcels pursuant to the Cost Apportionment and the Parcel Apportionment for the Fiscal Year beginning October 1, 2026, is $19,555.00. (B) The estimated Fire Protection Assessments to be assessed and apportioned among benefited parcels pursuant to the Cost Apportionment and Parcel Apportionment to generate the estimated Fire Protection Assessed Cost for the Fiscal Year beginning October l, 2026, are hereby established as follows for the purpose of this Preliminary Assessment Resolution: Preliminary Fire Protection Assessment Rates Residential Property Use Categories Rate Per Dwelling Unit Single-Family Multi-Family Mobile Home Non-Residential Property use Categories $174.00 $143.00 $63.00 Rate Per Square Foot Commercial Industrial/Warehouse Institutional $0.18 $0.03 $0.14 The Estimated Gross Revenue for Fiscal Year 2026-27 is $19,555.00. (C) No Fire Protection Assessment shall be imposed upon a parcel of Government Property or upon Buildings located upon parcels of Institutional Property whose Building Use is wholly exempt from ad valorem taxation under Florida law; however, Government Property that is owned by federal mortgage entities such as VA and HUD shall not be exempt from the Fire Protection Assessment. (D) Any shortfall in the expected Fire Protection Assessment proceeds due to any reduction or exemption from payment of the Fire Protection Assessments required by law or authorized by the Village Commission shall be supplemented by any legally available funds, or combination of such funds, and shall not be paid for by proceeds or funds derived from the Fire Protection Assessments. In the event a court of competent jurisdiction determines any exemption or reduction by the Village Commission is improper or otherwise adversely affects

the validity of the Fire Protection Assessment imposed, the sole remedy shall be the imposition of a Fire Protection Assessment upon each affected parcel of Assessed Property in the amount of the Fire Protection Assessment that would have been otherwise imposed save for such reduction or exemption afforded to such parcel of Assessed Property by the Village Commission. (E) The approval of the Estimated Fire Protection Assessment Rate Schedule by the adoption of this Preliminary Assessment Resolution determines the amount of the Fire Protection Assessed Costs. The remainder of such Fiscal Year budget for fire services, facilities, and programs shall be funded from available Village revenue other than Fire Protection Assessment proceeds. (F) The estimated Fire Protection Assessments specified in the Estimated Fire Protection Assessment Rate Schedule are hereby established to fund the specified Fire Protection Assessed Costs determined to be assessed for the Fiscal Year 2026-27. No portion of such Fire Protection Assessed Costs are attributable to impact fee revenue that funds capital improvements necessitated by new growth or development. Further, no portion of such Fire Protection Assessed Costs is attributable to the Emergency Medical Services Cost. The remaining costs required to provide fire protection services, facilities, and programs shall be funded by available Village revenues other than Fire Protection Assessment proceeds. (G) The estimated Fire Protection Assessments established in this Preliminary Assessment Resolution shall be the estimated assessment rates applied by the Village Manager in the preparation of the preliminary Assessment Roll for the Fiscal Year commencing October l, 2026, as provided in Section 10 of this Preliminary Assessment Resolution. Section 10. Assessment Roll. (A) The Village Manager is hereby directed to prepare, or cause to be prepared, a preliminary Assessment Roll for the Fiscal Year commencing October 1, 2026, in the manner provided in Ordinance 2016-02. The Assessment Roll shall include all Assessed Property. The Village Manager shall apportion the estimated Fire Protection Assessed Cost to be recovered through the Fire Protection Assessments in the manner set forth in this Preliminary Assessment Resolution. (B) A copy of Ordinance 2016-02, Initial Assessment Resolution (2016), Final Assessment Resolution (2016), Preliminary Assessment Resolution (2017), Annual Assessment Resolution (2017), Preliminary Assessment Resolution (2018), and Annual Assessment Resolution (2018), Preliminary Assessment Resolution (2019), Annual assessment Resolution (2019), Preliminary Assessment Resolution (2020), Annual Assessment Resolution (2020), Preliminary Assessment Resolution (2021), Annual Assessment Resolution (2021), Preliminary Assessment Resolution (2022), Annual Assessment Resolution (2022), Preliminary Assessment Resolution (2023), Annual Assessment Resolution (2023), Preliminary Assessment Resolution (2024), Annual Assessment Resolution (2024), Preliminary Assessment Resolution (2025), and Annual Assessment Resolution (2025) together with this Preliminary Assessment Resolution, documents related to the estimated amount of the Fire Protection Assessed Cost to be recovered through the imposition of Fire Protection Assessments, and the preliminary Assessment Roll shall be maintained on file in the

Office of the Village Clerk and open to public inspection. The foregoing shall not be construed to require that the preliminary Assessment Roll be in printed form if the amount of the Fire Protection Assessment for each parcel of property can be determined by the use of a computer terminal available to the public. (C) It is hereby ascertained, determined, and declared that the method for determining the Fire Protection Assessments for fire protection services as set forth in this Preliminary Assessment Resolution is a fair and reasonable method of apportioning the Fire Protection Assessed Cost among parcels of Assessed Property within the Village. Section 11. Authorization of Public Hearing. There is hereby established a public hearing to be held at 6:00 p.m., or as soon thereafter as the matter may be heard, on Wednesday, July 22, 2026, at the Village of Highland Park Administration Building, 1650 Highland Park Drive N., Lake Wales, Florida 33898, at which time the Village Commission will receive and consider any comments on the Fire Protection Assessment from the public and affected property owners and consider imposing the Fire Protection Assessments for the Fiscal Year commencing October l, 2026, collecting such assessments imposed on parcels of Assessed Property within the Village by utilization of the Uniform Assessment Collection Act. Section 12. Notice by Publication. The Village Manager shall publish notice of the public hearing authorized by Section 11 hereof in the manner and time provided in Section 1-8 of Ordinance 2016-02. The notice shall be published no later than July 1, 2026, in substantially the form attached hereto as Appendix A. Section 13. Notice by Mail. The Village Manager shall also provide or direct notice be provided by first class mail to the owner of each parcel of Assessed Property, as required by Section 1-9 of Ordinance 2016-02, in substantially the form attached hereto as Appendix B. Such notices shall be mailed no later than July 1, 2026. Section 14. Method of Collection. It is hereby declared that the Fire Protection Assessments imposed on parcels of Assessed Property in the Village shall be collected pursuant to the Uniform Assessment Collection Act for the Fiscal Year commencing October l, 2026. Section 15. Application of Assessment Proceeds. Proceeds derived by the Village from the Fire Protection Assessments will be utilized for the provision of fire protection services, facilities, and programs. In the event there is any

fund balance remaining at the end of the Fiscal Year, such balance shall be carried forward and used only to fund fire protection services, facilities and programs. Section 16. Severability. It is the intent of the Village Commission of the Village of Highland Park that if any section, sentence, clause, phrase or provision of this Resolution is held to be invalid or unconstitutional by a court of competent jurisdiction, such invalidity or unconstitutionality shall not be construed as to render invalid or unconstitutional the remaining provisions of this Resolution. Section 17. Conflicts. In any case where a provision of this Resolution is found to be in conflict with a provision of any other resolution of this Village, the provisions of this Resolution shall prevail. Section 18. Effective Date. This Resolution shall take effect immediately upon its passage and adoption. PASSED AND ADOPTED this 27th day of May, 2026, by the Village Commission of the Village of Highland Park, Polk County, Florida, at a regular Commission meeting. Attest: ________________________________ ________________________________ Blair Updike, Village Clerk William Brandon McWhorter, Mayor Approved as to form: ________________________________ Andrew Hand, City Attorney Village of Highland Park

APPENDIX A FORM OF NOTICE TO BE PUBLISHED To be published no later than July 1, 2026. NOTICE OF HEARING TO IMPOSE AND PROVIDE FOR COLLECTION OF FIRE SERVICES SPECIAL ASSESSMENTS Notice is hereby given that the Village Commission of the Village of Highland Park, will conduct a public hearing to consider reimposing fire services special assessments for the provision of fire protection services within the Village for the Fiscal Year beginning October 1, 2026. The hearing will be held at 6:00 p.m., or as soon thereafter as possible, on July 22, 2026, at the Village of Highland Park Administration Building, 1650 Highland Park Drive North, Lake Wales, Florida, for the purpose of receiving public comment on the proposed assessments. All affected property owners have a right to appear at the hearing and to file written objections with the Village Commission within 20 days of this notice. If a person decides to appeal any decision made by the Village Commission with respect to any matter considered at the hearing, such person will need a record of the proceedings and may need to ensure that a verbatim record is made, including the testimony and evidence upon which the appeal is to be made. In accordance with the Americans with Disabilities Act of 1990, persons needing a special accommodation to participate in this proceeding should contact the Village Clerk at (863) 455-6518 three (3) days prior to the date of the hearing. The assessments for each parcel of property will be based upon each parcel’s Property Use classification and the total number of billing units attributed to that parcel. The following table reflects considered by Village Commission for the Fiscal Year beginning October 1, 2026: Fire Services Assessment Rates Copies of the Fire Services Special Assessment Ordinance, the Initial Assessment Resolution, the Final Assessment Resolution, and the Preliminary Assessment Resolution initiating and imposing the fire services assessment, the preliminary assessment roll, and other documentation related to the proposed Fire Services Special Assessment are available for inspection at the Village of Highland Park Administration Building, 1650 North Highland Park Drive, Lake Wales, Florida. The assessments will be collected through the property tax bill to be mailed by the Polk County Tax Collector. Failure to pay the assessment could result in foreclosure proceedings against your property as well as the initiation of proceedings to compel payment by any means authorized by law, including a process that would result in a tax certificate to be issued against the property which may result in a loss of title. If you have any questions, please contact the Village at (863) 455-6518 between 9:00 a.m. and 5:00 p.m., Monday through Friday. [Insert Map of Village] Residential Property Use Category Rate Per Dwelling Unit Single-Family Multi-Family Mobile Home $174.00 $143.00 $63.00 Non-Residential Property Use Categories Rate Per Square Foot Commercial Industrial/Warehouse Institutional $0.18 $0.03 $0.14

APPENDIX В FORM OF NOTICE ТО ВЕ MAILED *****NOTICE TO PROPERTY OWNER***** As required by Section 197.3632, Florida Statutes, and as directed by the Village Commission pursuant to Village Ordinance, notice is hereby given by the Village of Highland Park (the “Village”), that the Village will consider adopting a special assessment which may be levied on your property for fire protection services, facilities, and programs for the Village’s fiscal year commencing October 1, 2026. The total fire assessment revenue to be collected for the fire services special assessments for Fiscal Year 2026-27 within the Village is estimated to be $19,555. The assessment is based on the classification of each parcel of assessed property and number of billing units contained within the specified Property Use Categories. The above-listed parcel has the following units: Category Type and Number of Billing Units Fiscal Year 26-27 Assessment «Category» «Units» «UnitDesc» $«AsmtBldgText» Total Assessment $«TotalAsmtAmtText» The maximum annual fire assessment that can be charged without further notice for Fiscal Year 2026- 27 and for future fiscal years for the above parcel is $«TotalAsmtAmtText». A hearing will be held at 6:00 p.m., or as soon thereafter as possible, on July 22, 2026, at Village of Highland Park Administration Building, 1650 Highland Park Drive North, Lake Wales, Florida, for the purpose of receiving public comment on the proposed assessments. You and all other affected property owners have a right to appear at the hearing and to file written objections with the Village Commission within 20 days of this notice. If you decide to appeal any decision made by the Village Commission with respect to any matter considered at the hearing, you will need a record of the proceedings and may need to ensure that a verbatim record is made, including the testimony and evidence upon which the appeal is to be made. In accordance with the Americans with Disabilities Act of 1990, persons needing a special accommodation to participate in this proceeding should contact the Village Clerk at (863) 455-6518 three (3) days prior to the date of the hearing. Unless proper steps are initiated in a court of competent jurisdiction to secure relief within 20 days from the date of Village Commission action at the above hearing (including the method of apportionment, the rate of assessment and the imposition of assessments), such action shall be the final adjudication of the issues presented. VILLAGE OF HIGHLAND PARK, FLORIDA NOTICE OF HEARING TO IMPOSE AND PROVIDE FOR COLLECTION OF FIRE PROTECTION SERVICES NON-AD VALOREM ASSESSMENTS NOTICE DATE: July 1, 2026 Village of Highland Park 1650 Highland Park Drive Lake Wales, FL 33898 «OwnerName1» «OwnerName2» «OwnerName3» «OwnerAddress1» «OwnerCity», «OwnerState» «OwnerZIP» Tax Parcel ID #: «PID» Sequence Number: «Sequence_No» Legal: «LegalDesc»

Copies of the Assessment Ordinance, the Initial Assessment Resolution, the Final Assessment Resolution, the Preliminary Assessment Resolution initiating and imposing the fire services assessment, the preliminary assessment roll, and other documentation related to the proposed Fire Services Special Assessment are available for inspection at the Village of Highland Park Administration Building, 1650 Highland Park Drive North, Lake Wales, Florida. Both the annual fire services assessment amount shown on this notice and the ad valorem taxes for the above parcel will be collected on the ad valorem tax bill mailed in November of each year the assessment is imposed. Failure to pay the assessment will cause a tax certificate to be issued against the property which may result in a loss of title. If there is a mistake on this notice, it will be corrected. If you have any questions regarding your fire services assessment, please contact the Village at (863) 455-6518 between 9:00 a.m. and 5:00 p.m., Monday through Friday.

NOTICE OF PUBLIC HEARINGS PROPOSED WATER UTILITY CONNECTION FEE FOR NEW CONSTRUCTION Please take notice that the Board of Commissioners of the Village of Highland Park, Florida, will hold public hearings during regularly scheduled Commission meetings on the following dates and times to consider the establishment of water utility connection fees for newly constructed residences within the Village of Highland Park, beginning in Fiscal Year 2026-2027. DATES: July 22, 2026, and September 23, 2026 TIME: 6:00 PM, or as soon thereafter as the matter may be heard LOCATION: VHP Administration Building, 1650 N Highland Park Dr, Lake Wales, FL 33898 PURPOSE OF THE HEARINGS: The purpose of these public hearings is to receive public input regarding the proposed water utility connection fee, also referred to as a tap fee. All interested parties are invited to attend and will be given a reasonable opportunity to be heard on all matters before the Commission. Please note that a connection fee is a one-time charge associated with connecting a property to the municipal water supply system. The proposed fee would help cover the costs of infrastructure, including pipes and meters, as well as installation-related services, such as boring under roadways to connect to existing municipal water lines. Residents requiring additional information may contact the Village Clerk’s Office at (863) 455- 6518 or by email at clerk@highlandpark-fl.org. Written comments regarding the proposed connection fee may be submitted prior to or during the public hearings. Comments may be delivered to the Village Clerk at the address listed above or submitted by email to clerk@highlandpark-fl.org. Blair Updike Village Clerk Published: June 10, 2026 Florida Statutes, Section 180.136