Author: Tricia Lascasas

A.H. AT TURNPIKE SOUTH COMMUNITY DEVELOPMENT
DISTRICT

MIAMI-DADE COUNTY
Special Board Meeting & Public Hearing September 16, 2026
7:00 P.M.

Special District Services, Inc. 8785 SW 165^th Avenue, Suite 200
Miami, FL 33193
www.ahturnpikesouthcdd.org 786.347.2711 Telephone 877.SDS.4922 Toll Free 561.630.4923 Facsimile

AGENDA
A.H. AT TURNPIKE SOUTH COMMUNITY DEVELOPMENT DISTRICT
Fairfield Inn & Suites – Homestead/Florida City 60 SW 352^nd Street
Florida City, Florida 33034
SPECIAL BOARD MEETING & PUBLIC HEARING
September 16, 2026
7:00 p.m.

Call to Order
Proof of Publication	Page 1
Establish Quorum
Accept Resignation of Supervisor Ortiz and Declare Vacancy to Seat No. 3	Page 3
Consider Appointment to Vacancy(s)
Administer Oath of Office
Election of Officers
Chairman
Vice Chairman
Secretary/Treasurer
Assistant Secretaries
Additions or Deletions to Agenda
Comments from the Public for Items Not on the Agenda
Approval of Minutes
1.  March 11, 2026 Regular Board Meeting	Page 4
New Business
Consider Resolution No. 2026-02 – Adopting a FY 2026/2027 Meeting Schedule	Page 7
Consider Resolution No. 2026-03 – Adopting a FY 2025/2026 Amended Final Budget	Page 9
Consider Resolution No. 2026-04 – Adopting Goals and Objectives	Page 16
Consider Resolution No. 2026-05 – Resetting Public Hearing for FY 2026/2027 Budget	Page 20
Public Hearing
Proof of Publication	Page 22
Receive Public Comments on FY 2026/2027 Final Budget
Consider Resolution No. 2026-06 – Adopting a FY 2026/2027 Final Budget	Page 24
Old Business
Administrative Matters
Financial Update	Page 33
Announce the Qualified Elector (Registered Voter) Certification	Page 37

Legislative Update	Page 38
Board Member/Staff Comments and Requests
Adjourn

McClatchy

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AFFIDAVIT OF PUBLICATION

Account# | Order Number | Identification | Order PO | Cols | Depth
57864 | IPL0368405 | Legal Ad - IPL0368405 | A.H. at Turnpike South COD | 1.0 | 73.0L

ATTENTION: A.H.at Turnpike South Community Development Distr IP 2501A Burns Road
Palm Beach Gardens, FL 33410 larcher@sdsinc.org

PUBLISHED DAILY MIAMI-DADE-FLORIDA

STATE OF FLORIDA COUNTY OF MIAMI-DADE

NOTICE OF PUBLIC HEARING & SPECIAL BOARD MEETING OF THE A.H. AT TURNPIKE SOUTH COMMUNrTY DEVELOPMENT DISTRICT
The Board of Supervisors (the "Board") of the A.H. at Turnpike South Community Development District (the "District") will hold a Public Hearing and Special Board Meeting on Sep-tember 16, 2026, at 7:00 p.m., or as soon thereafter as can be heard, in the Fairfield Inn & Suites - Homestead/ Florida City located at 60 SW 352nd Street, Florida City, Florida 33034.
The purpose of the Public Hearing is to receive public comment on the Fiscal Year 2026/2027 Proposed Final Budget of the District. The purpose of the Special Board Meeting is for the Board to consider any other business which may properly come before it. A copy of the Budget and/or the Agen-da may be obtained from the District's website (www.ahturnpiksouthcdd. org) or from the offices of the District Manager, Special District Services, Inc., 2501A Burns Road, Palm Beach Gardens, Florida 33410, during nor-mal business hours. The meetings are open to the public and will be conducted in accordance with the provisions of Florida law for commu-nity development districts. Meetings may be continued as found necessary to a time and place specified on the record.
There may be occasions when one or two Supervisors will participate by telephone; therefore, a speaker tele-phone will be present at the meeting location so that Supervisors may be fully informed of the discussions tak-ing place.
In accordance with the provisions of the Americans with Disabilities Act, any person requiring special accom-modations or an interpreter to partici-pate at these meetings should contact the District Manager at 786-347-2711 and/or toll free at 1-877-737-4922, at least seven (7) days prior to the date of the meetings.
If any person decides to appeal any decision made with respect to any matter considered at this Public Hear-ing and Special Board Meeting, such person will need a record of the pro-ceedings and such person may need to ensure that a verbatim record of the proceedings is made at their own ex-pense and which record includes the testimony and evidence on which the appeal is based.
Meetings may be cancelled from time to time without advertised notice.
A.H. AT TURNPIKE SOLJTH
Community Development District www.ahturnpikesouthcdd.ag IPL0368405
Aug 27,Sep 3 2026

Before the undersigned authority personally appeared, the under-signed, who on oath says that he/she is Custodian of Records of The The Miami Herald, a newspaper published in Miami Dade County, Flor-ida, that the attached was published on the publicly accessible website of The Miami Herald or by print In the issues and dates listed below.

Affiant further Says that the said Miami Herald website or newspaper complies with all legal requirements for publication in chapter 50, Florida Statutes.

2.0 insertion(s) published on:
08/27/26 Print, 09/03/26 Print

Print Tearsheet Link

Marketplace Link

Sherry Chasteen

Sherry Chasteen

Amanda Rodela

Sworn to and subscribed before
_me _on	Sep 3, 2026, 9:13 AM EDT

Online Notary Public. This notarial act involved the use of online audio/video communication technology. Notarization facilitated by SIGNiX•
Page 1

NOTICE OF PUBLIC HEARING & SPECIAL BOARD MEETING OF THE A.H. AT TURNPIKE SOUTH COMMUNITY DEVELOPMENT DISTRICT
The Board of Supervisors (the "Board") of the A.H. at Turnpike South Community Development District (the "District") will hold a Public Hearing and Special Board Meeting on Sep-tember 16, 2026, at 7:00 p.m., or as soon thereafter as can be heard, in the Fairfield Inn & Suites - Homestead/ Florida City located at 60 SW 352nd Street, Florida City, Florida 33034.
The purpose of the Public Hearing is to receive public comment on the Fiscal Year 2026/2027 Proposed Final Budget of the District. The purpose of the Special Board Meeting is for the Board to consider any other business which may properly come before it. A copy of the Budget and/or the Agen-da may be obtained from the District's website (www.ahturnpiksouthcdd. org) or from the offices of the District Manager, Special District Services, Inc., 2501A Burns Road, Palm Beach Gardens, Florida 33410, during nor-mal business hours. The meetings are open to the public and will be conducted in accordance with the provisions of Florida law for commu-nity development districts. Meetings may be continued as found necessary to a time and place specified on the record.
There may be occasions when one or two Supervisors will participate by telephone; therefore, a speaker tele-phone will be present at the meeting location so that Supervisors may be fully informed of the discussions tak-ing place.
In accordance with the provisions of the Americans with Disabilities Act, any person requiring special accom-modations or an interpreter to partici-pate at these meetings should contact the District Manager at 786-347-2711 and/or toll free at 1-877-737-4922, at least seven (7) days prior to the date of the meetings.
If any person decides to appeal any decision made with respect to any matter considered at this Public Hear-ing and Special Board Meeting, such person will need a record of the pro-ceedings and such person may need to ensure that a verbatim record of the proceedings is made at their own ex-pense and which record includes the testimony and evidence on which the appeal is based.
Meetings may be cancelled from time to time without advertised notice.
A.H. AT TURNPIKE SOLfTH
Community Development District www.ahturnpikesouthcdd.og IPL0368405
Aug 27,Sep 3 2026

From:	Marilyn Ortiz
To:	Gloria Perez
Subject:	Resignation Board Member and Officer Seat #3
Date:	Wednesday, July 1, 2026 11:23:26 AM

June 30 2026 Board of Supervisors A.H. at Turnpike South Community Development District c/o Special District Services, Inc.8785 SW 165th Avenue Suite 200 Miami, FL 33193 RE: Resignation Notice Dear Board of Supervisors,
Please be advised that I Marilyn Ortiz am resigning my position as Board Member and Officer holding Seat #3 of the A.H. at Turnpike South at Tamiami Community Development District Board of Supervisors effective as of immediately.
Sincerely, Marilyn Ortiz
13270 SW. 272 Street Homestead, FL 33032

Sent from Yahoo Mail for iPhone

A.H. AT TURNPIKE SOUTH COMMUNITY DEVELOPMENT DISTRICT
REGULAR BOARD MEETING MARCH 11, 2026

CALL TO ORDER

Mrs. Perez called the March 11, 2026, Regular Board Meeting of the A.H. at Turnpike South Community Development District (the “District”) to order at 6:06 p.m. at Fairfield Inn & Suites – Homestead/Florida City located at 60 SW 352^nd Street, Florida City, Florida 33034.

PROOF OF PUBLICATION

Proof of publication was presented that notice of the Regular Board Meeting had been published in the
Miami Herald on February 2, 2026, as legally required.

ESTABLISH A QUORUM

A quorum was established with the following Supervisors in attendance: Chairperson Angelica Maria Andino Pena, Vice Chairman Jonathan Pena and Supervisors Marilyn Ortiz and Michael Montano and it was in order to proceed with the meeting.

Staff in attendance included: District Manager Gloria Perez of Special District Services, Inc.; and General Counsel Gabriella A. Fernandez Perez of Billing Cochran, P.A.

ADDITIONS OR DELETIONS TO THE AGENDA

There were no additions or deletions to the agenda.

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
September 10, 2025, Public Hearing & Special Board Meeting

The minutes of September 10, 2025, Public Hearing & Special Board Meeting were presented for consideration.

A MOTION was made by Supervisor Jonathan Pena, seconded by Supervisor Andino Pena and passed unanimously approving the minutes of the September 10, 2025, Public Hearing & Special Board Meeting, as presented.

NEW BUSINESS
Consider Resolution No. 2026-01 – Adopting a Fiscal Year 2026/2027 Proposed Budget

Mrs. Perez presented Resolution No. 2026-01, entitled:
RESOLUTION NO. 2026-01

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE AH AT TURNPIKE SOUTH COMMUNITY DEVELOPMENT DISTRICT APPROVING A PROPOSED BUDGET FOR FISCAL YEAR 2026/2027; AND PROVIDING AN EFFECTIVE DATE.

Mrs. Perez read the title of the resolution into the record and noted the maximum debt assessment rates of $1,594.54 for Phase 1 and Phase 2 (as done in prior years) and $1,578.02 for Phase 3, pursuant to the Methodology. The O&M Assessment is slightly lower than last year. The estimated available funds anticipated for 9-30-2026 are $135,000, should no unexpected expenses arise. A carryover balance in the amount of $9,200 has been applied to this budget ($8,750 was issued last year).

Because the overall assessment presented for FY 2026/2027 is currently lower than the FY 2025/2026 assessment, letters to homeowners will not be required.

A MOTION was made by Supervisor Jonathan Pena, seconded by Supervisor Marilyn Ortiz and unanimously passed adopting Resolution No. 2026-01, as presented, approving a Proposed Budget for FY 2026/2027 and setting the Public Hearing for finalization for May 14, 2026, at 6:00 p.m. in a meeting room of the Fairfield Inn & Suites – Homestead/Florida City, 60 SW 352nd Street, Florida City, Florida 33034; and further authorizing the publication of required advertisements.

Consider Billing Cochran Rate Adjustment Request

Presented in the meeting materials was the Billing Cochran Rate Adjustment Request letter requesting the following increases:

Attorneys/Partners rate from $275.00 to $300.00 per hour; and Attorneys/Associates rate from $225.00 to $250.00 per hour

A MOTION was made by Supervisor Marilyn Ortiz, seconded by Supervisor Jonathan Pena and passed unanimously approving the Billing Cochran rate adjustment request, as presented.

OLD BUSINESS

There were no Old Business items to come before the Board.

ADMINISTRATIVE MATTERS
Financial Update

Mrs. Perez presented the monthly financial statements via handout and reviewed the same with the Board. Available funds as of January 31, 2026, were $209,256.56.

A MOTION was then made by Supervisor Jonathan Pena, seconded by Supervisor Marilyn Ortz and unanimously passed ratifying the financial transactions and reports, as presented.

BOARD MEMBER/STAFF CLOSING COMMENTS

Mrs. Perez announced, pursuant to the Miami-Dade County Supervisor of Elections’ website, the 2026 General Election and Candidate Qualifying Period runs from Noon, Monday, June 8, 2026, through Noon, Friday, June 12, 2026.

2026 Term Exp. Seat 2 - Angelica Maria Andino Pena

2026 Term Exp. Seat 4 - Jonathan Pena

Mrs. Perez advised the Board that for this year’s filing requirement, a completed 2025 Form 1 must be submitted prior to July 1, 2026, using the Electronic Filing System of the Florida Commission on Ethics, which can be accessed via a link at Login - Electronic Financial Disclosure Management System floridaethics.gov. As previously noted, Board Members are no longer able to file completed Form 1 through your local Supervisor of Elections’ office.

ADJOURNMENT

There being no further business to come before the Board, the March 11, 2024, Regular Board Meeting was adjourned at 6:20 p.m. on a MOTION made by Supervisor Andino Pena, seconded by Supervisor Jonathan Pena and the MOTION carried unanimously.

ATTESTED BY:

Secretary/Assistant Secretary	Chairperson/Vice-Chair

RESOLUTION NO. 2026-02

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE A.H. AT TURNPIKE SOUTH 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.

WHEREAS, it is necessary for the A.H. at Turnpike South Community Development District ("District") to establish a regular meeting schedule for fiscal year 2026/2027; and

WHEREAS, the Board of Supervisors of the District has set a regular meeting schedule, location and time for District meetings for fiscal year 2026/2027 which is attached hereto and made a part hereof as Exhibit “A”.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE A.H. AT TURNPIKE SOUTH COMMUNITY DEVELOPMENT DISTRICT, MIAMI-DADE COUNTY, FLORIDA, AS FOLLOWS:

Section 1.   The above recitals are hereby adopted.

Section 2.  The regular meeting schedule, time and location for meetings for fiscal year 2026/2027 which is attached hereto as Exhibit “A” is hereby adopted and authorized to be published.
PASSED, ADOPTED and EFFECTIVE this 16^th day of September, 2026.

ATTEST:	A.H. AT TURNPIKE SOUTH
COMMUNITY DEVELOPMENT DISTRICT

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

A.H. AT TURNPIKE SOUTH COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2026/2027 REGULAR MEETING SCHEDULE

NOTICE IS HEREBY GIVEN that the Board of Supervisors of the A.H. at Turnpike South Community Development District will hold Regular Meetings at the Fairfield Inn & Suites Homestead Florida City located at 60 SW 352^nd Street, Florida City, Florida 33034, at 7:00 p.m. on the following dates:

October 14, 2026
February 10, 2027
April 14, 2027
August 11, 2027
The purpose of these meetings is to conduct any business coming before the Board. Meetings are open to the public and will be conducted in accordance with the provisions of Florida law. 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) 347-2711 Ext. 2011 and/or toll free at 1-877-737-4922 five (5) days prior to the date of the particular meeting.
From time to time one or two Supervisors 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 insure 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) 347-2711 Ext. 2011 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.
A.H. AT TURNPIKE SOUTH COMMUNITY DEVELOPMENT DISTRICT

www.ahturnpikesouthcdd.org PUBLISH: MIAMI HERALD 00/00/26

RESOLUTION NO. 2026-03

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE A.H. AT TURNPIKE SOUTH 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 A.H. at Turnpike South Community Development District (“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 A.H. AT TURNPIKE SOUTH COMMUNITY DEVELOPMENT DISTRICT, THAT:

Section 1.  The Amended Budget for Fiscal Year 2025/2026 attached hereto as Exhibit “A” is hereby approved and adopted.

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 16^th day of September, 2026.

ATTEST:	A.H. AT TURNPIKE SOUTH
COMMUNITY DEVELOPMENT DISTRICT

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

A.H. At Turnpike South 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 (2015)

AMENDED FINAL DEBT SERVICE FUND BUDGET (2016)

AMENDED FINAL DEBT SERVICE FUND BUDGET (2021)

AMENDED FINAL BUDGET
A.H. AT TURNPIKE SOUTH 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

O&M Assessments | 99,702 | 100,962 | 100,962
Debt Assessments (2015) | 350,799 | 351,903 | 351,903
Debt Assessments (2016) | 287,017 | 287,874 | 287,874
Debt Assessments (2021) | 113,617 | 113,971 | 113,971
Other Revenue | 0 | 0 | 0
Interest Income | 1,200 | 6,800 | 6,722
TOTAL REVENUES | $	852,335 | $	861,510 | $	861,432
EXPENDITURES | | |
Supervisor Fees | 5,000 | 800 | 600
Payroll Taxes (Employer) | 400 | 76 | 46
Engineering/Inspections | 3,250 | 3,500 | 2,800
Management | 37,020 | 37,020 | 33,935
Legal | 12,000 | 8,500 | 5,500
Assessment Roll | 7,500 | 7,500 | 0
Audit Fees | 5,700 | 5,300 | 5,300
Insurance | 7,300 | 7,769 | 7,769
Legal Advertisements | 3,400 | 4,700 | 3,637
Miscellaneous | 850 | 500 | 262
Meeting Venue | 1,500 | 1,200 | 900
Postage | 375 | 200 | 172
Office Supplies | 750 | 600 | 523
Dues & Subscriptions | 175 | 175 | 175
Trustee Fees | 13,000 | 13,099 | 13,099
Continuing Disclosure Fee | 1,200 | 1,200 | 0
Website Management | 2,000 | 2,000 | 1,833
Contingency | 2,250 | 2,250 | 0
TOTAL EXPENDITURES | $	103,670 | $	96,389 | $	76,551
REVENUES LESS EXPENDITURES | $	748,665 | $	765,121 | $	784,881
Bond Payments (Series 2015) | (329,751) | (335,240) | (335,240)
Bond Payments (Series 2016) | (272,500) | (274,243) | (274,243)
Bond Payments (Series 2021) | (107,936) | (108,575) | (108,575)
BALANCE | $	38,478 | $	47,063 | $	66,823
County Appraiser & Tax Collector Fee | (15,743) | (8,217) | (8,217)
Discounts For Early Payments | (31,485) | (32,206) | (32,206)
EXCESS/ (SHORTFALL) | $	(8,750) | $	6,640 | $	26,400
Carryover From Prior Year | 8,750 | 8,750 | 0
NET EXCESS/ (SHORTFALL) | $	- | $	15,390 | $	26,400

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

$147,700
$6,640
$154,340

Notes
Carryover From Prior Year Of $8,750 used to reduce Fiscal Year 2025/2026 Assessments. Carryover From Prior Year Of $9,200 to be used to reduce Fiscal Year 2026/2027 Assessments.

AMENDED FINAL BUDGET
A.H. AT TURNPIKE SOUTH (2015) 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 (2015) | 1,000 | 11,000 | 10,797
NAV Tax Collection (2015) | 329,751 | 335,240 | 335,240
Prepaid Bond Collection (2015) | 0 | 0 | 0
Total Revenues | $	330,751 | $	346,240 | $	346,037
EXPENDITURES | | |
Principal Payments (2015) | 90,000 | 85,000 | 85,000
Interest Payments (2015) | 235,938 | 238,275 | 238,275
Bond Redemption (2015) | 4,813 | 0 | 0
Total Expenditures | $	330,751 | $	323,275 | $	323,275
Excess/ (Shortfall) | $	- | $	22,965 | $	22,762

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

$610,940
$22,965
$633,905

Notes
Reserve Fund Balance = $167,406*. Revenue Fund Balance = $334,736*. Prepayment Account Balance = $4,416*. Redemption Account = $127,347*. Revenue Fund Balance To Be Used To Make 11/1/2026 Principal & Interest Payment Of $207,969 (Principal = $90,000, Interest = $117,969).
* Approximate Amounts

Series 2015 Bond Information
Original Par Amount = | | $4,430,000 | Annual Principal Payments Due:
Interest Rate = | | 5.25% - 6.25% | November 1st
Issue Date = | | February 2015 | Annual Interest Payments Due:

Maturity Date =

Par Amount As Of 9/30/26

=

November 2046

$3,775,000

May 1st & November 1st

AMENDED FINAL BUDGET
A.H. AT TURNPIKE SOUTH (2016) 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 (2016) | 1,000 | 11,200 | 10,996
NAV Tax Collection (2016) | 272,500 | 274,243 | 274,243
Total Revenues | $	273,500 | $	285,443 | $	285,239
EXPENDITURES | | |
Principal Payments (2016) | 85,000 | 80,000 | 80,000
Interest Payments (2016) | 183,831 | 185,781 | 185,781
Bond Redemption (2016) | 4,669 | 0 | 0
Transfer To Construction Fund (2016) | 0 | 0 | 0
Total Expenditures | $	273,500 | $	265,781 | $	265,781
Excess/ (Shortfall) | $	- | $	19,662 | $	19,458

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

$380,545
$19,662
$400,207

Notes
Reserve Fund Balance = $136,250*. Revenue Fund Balance = $259,523*. Prepayment Account Balance = $4,434*.
Revenue Fund Balance To Be Used To Make 11/1/2026 Principal & Interest Payment Of $176,916 (Principal = $85,000, Interest = $91,916).
* Approximate Amounts

Series 2016 Bond Information

Original Par Amount = | $3,975,000 | Annual Principal Payments Due:
Interest Rate = | 4% - 5.5% | November 1st
Issue Date = | December 2016 | Annual Interest Payments Due:

Maturity Date =

Par Amount As Of 9/30/26 =

November 2047

$3,410,000

May 1st & November 1st

AMENDED FINAL BUDGET
A.H. AT TURNPIKE SOUTH (2021) 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 (2021) | 800 | 4,000 | 3,864
NAV Tax Collection (2021) | 107,936 | 108,575 | 108,575
Total Revenues | $	108,736 | $	112,575 | $	112,439
EXPENDITURES | | |
Principal Payments (2021) | 45,000 | 45,000 | 45,000
Interest Payments (2021) | 61,879 | 62,408 | 62,408
Bond Redemption (2021) | 1,857 | 0 | 0
Transfer To Construction Fund (2021) | 0 | 0 | 0
Total Expenditures | $	108,736 | $	107,408 | $	107,408
Excess/ (Shortfall) | $	- | $	5,167 | $	5,031

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

$117,375
$5,167
$122,542

Notes
Reserve Fund Balance = $53,968*. Revenue Fund Balance = $68,574*. Revenue Fund Balance To Be Used To Make 11/1/2026 Interest Payment Of $30,675.
* Approximate Amounts

Series 2021 Bond Information

Original Par Amount = | $1,915,000 | Annual Principal Payments Due:
Interest Rate = | 2.35% - 4% | May 1st
Issue Date = | March 2021 | Annual Interest Payments Due:

Maturity Date =

Par Amount As Of 9/30/26 =

May 2051

$1,705,000

May 1st & November 1st

RESOLUTION 2026-04

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE A.H. AT TURNPIKE SOUTH COMMUNITY DEVELOPMENT DISTRICT ADOPTING GOALS, OBJECTIVES, AND PERFORMANCE MEASURES AND STANDARDS; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the A.H. at Turnpike South Community Development District (the “District”) is a local unit of special-purpose government created 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 (“HB 7013”) and creating Section 189.0694, Florida Statutes; and

WHEREAS, pursuant to HB 7013 and Section 189.0694, Florida Statutes, beginning October 1, 2024, the District shall establish goals and objectives for the District and create performance measures and standards to evaluate the District’s achievement of those goals and objectives; and

WHEREAS, the District Manager has prepared the attached goals, objectives, and performance measures and standards and presented them 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 goals, objectives and performance measures and standards.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE A.H. AT TURNPIKE SOUTH COMMUNITY DEVELOPMENT DISTRICT:

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 goals, objectives and performance measures and standards as provided in Exhibit “A”. The District Manager shall take all actions to comply with Section 189.0694, Florida Statutes, and shall prepare an annual report regarding the District’s success or failure in achieving the adopted goals and objectives for consideration by the Board of the District.

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 16^th day of September, 2026.

ATTEST:	A.H. AT TURNPIKE SOUTH COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chair/Vice Chair

Exhibit “A”: Performance Measures/Standards and Annual Reporting

EXHIBIT “A”

Program/Activity:	District Administration
Goal:	Remain compliant with Florida Law for all District meetings

Objectives:
Notice all District regular meetings, special meetings, and public hearings
Conduct all post-meeting activities
District records retained in compliance with Florida Sunshine Laws

Performance Measures:
All Meetings publicly noticed as required.
Achieved: Yes ☐ No ☐
Meeting minutes and post-meeting action completed.
Achieved: Yes ☐ No ☐
District records retained as required by law.
Achieved: Yes ☐ No ☐

Program/Activity:	District Finance
Goal:	Remain Compliant with Florida Law for all district financing activities

Objectives:
District adopted fiscal year proposed budget and the final fiscal year budget.
District amended fiscal year budget within 60 days following the end of the fiscal year.
Process all District finance accounts receivable and payable
Support District annual financial audit activities

Performance Measures:
District adopted fiscal year proposed budget and the final fiscal year budget.
Achieved: Yes ☐ No ☐
District amended budget within 60 days following the end of the fiscal year.
Achieved: Yes ☐ No ☐
District accounts receivable/payable processed for the year.
Achieved: Yes ☐ No ☐
“No findings” for annual financial audit (yes/no)
Achieved: Yes ☐ 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).
Obtain all necessary contracted services for District operations and infrastructure.
Determine all vendors are in compliance with District contracts.

Performance Measures:
District insurance policies reviewed and in place.
Achieved: Yes ☐ No ☐
Contracted Services obtained for all District operations.
Achieved: Yes ☐ No ☐
All District contracts in compliance.
Achieved: Yes ☐ No ☐

RESOLUTION NO. 2026-05

A RESOLUTION OF THE BOARD OF SUPERVISORS OF A.H. AT TURNPIKE SOUTH COMMUNITY DEVELOPMENT DISTRICT AMENDING RESOLUTION NO. 2026-01 TO RESET THE DATE OF THE PUBLIC HEARING TO CONSIDER AND HEAR COMMENTS ON THE ADOPTION OF THE FISCAL YEAR 2026/2027 PROPOSED BUDGET; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the A.H. at Turnpike South Community Development District (“District”) is a local unit of special-purpose government established pursuant to the Uniform Community Development District Act of 1980, as codified in Chapter 190, Florida Statutes, for the purpose of planning, financing, constructing, operating and/or maintaining certain infrastructure improvements; and

WHEREAS, on March 11, 2026, at a duly noticed public meeting, the District’s Board of Supervisors (the “Board”) adopted Resolution 2026-01, setting a public hearing for consideration and approval of the District’s proposed budget for Fiscal Year 2026/2027, for May 14, 2026; and

WHEREAS, due to the lack of a quorum for the public hearing previously scheduled for May 14, 2026, the District Manager rescheduled the public hearing to September 16, 2026, and authorized the proper District officials to publish the statutory notice required in accordance with Chapter 120, Florida Statutes.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF
A.H. AT TURNPIKE SOUTH COMMUNITY DEVELOPMENT DISTRICT, THAT:

SECTION 1. RATIFICATION OF PUBLIC HEARING DATE RESET. The actions
of the District Manager in resetting the public hearing, and the District Secretary in publishing the notices of the public hearing are hereby ratified. Resolution No. 2026-01 is hereby amended to change the date and time of the Public Hearing to September 16, 2026 at 7:00 p.m. at the Fairfield Inn & Suites – Homestead/Florida City located at 60 SW 352^nd Street, Florida City, Florida 33034, for the purpose of receiving public comments on the Proposed Final Fiscal Year 2026/2027 Budget.

SECTION 2. RESOLUTION 2026-01 OTHERWISE REMAINS IN FULL FORCE
AND EFFECT. Except as otherwise provided herein, all of the provisions of Resolution 2026-01 continue in full force and effect.

SECTION 3. SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution, or any part thereof.

SECTION 4. EFFECTIVE DATE. This Resolution shall take effect upon its passage and adoption by the Board.

PASSED, ADOPTED and EFFECTIVE this 16^th day of September, 2026.

ATTEST:	A.H. AT TURNPIKE SOUTH
COMMUNITY DEVELOPMENT DISTRICT

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

McClatchy

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AFFIDAVIT OF PUBLICATION

Account# | Order Number | Identification | Order PO | Cols | Depth
57864 | IPL0368405 | Legal Ad - IPL0368405 | A.H. at Turnpike South COD | 1.0 | 73.0L

ATTENTION: A.H.at Turnpike South Community Development Distr IP 2501A Burns Road
Palm Beach Gardens, FL 33410 larcher@sdsinc.org

PUBLISHED DAILY MIAMI-DADE-FLORIDA

STATE OF FLORIDA COUNTY OF MIAMI-DADE

NOTICE OF PUBLIC HEARING & SPECIAL BOARD MEETING OF THE A.H. AT TURNPIKE SOUTH COMMUNrTY DEVELOPMENT DISTRICT
The Board of Supervisors (the "Board") of the A.H. at Turnpike South Community Development District (the "District") will hold a Public Hearing and Special Board Meeting on Sep-tember 16, 2026, at 7:00 p.m., or as soon thereafter as can be heard, in the Fairfield Inn & Suites - Homestead/ Florida City located at 60 SW 352nd Street, Florida City, Florida 33034.
The purpose of the Public Hearing is to receive public comment on the Fiscal Year 2026/2027 Proposed Final Budget of the District. The purpose of the Special Board Meeting is for the Board to consider any other business which may properly come before it. A copy of the Budget and/or the Agen-da may be obtained from the District's website (www.ahturnpiksouthcdd. org) or from the offices of the District Manager, Special District Services, Inc., 2501A Burns Road, Palm Beach Gardens, Florida 33410, during nor-mal business hours. The meetings are open to the public and will be conducted in accordance with the provisions of Florida law for commu-nity development districts. Meetings may be continued as found necessary to a time and place specified on the record.
There may be occasions when one or two Supervisors will participate by telephone; therefore, a speaker tele-phone will be present at the meeting location so that Supervisors may be fully informed of the discussions tak-ing place.
In accordance with the provisions of the Americans with Disabilities Act, any person requiring special accom-modations or an interpreter to partici-pate at these meetings should contact the District Manager at 786-347-2711 and/or toll free at 1-877-737-4922, at least seven (7) days prior to the date of the meetings.
If any person decides to appeal any decision made with respect to any matter considered at this Public Hear-ing and Special Board Meeting, such person will need a record of the pro-ceedings and such person may need to ensure that a verbatim record of the proceedings is made at their own ex-pense and which record includes the testimony and evidence on which the appeal is based.
Meetings may be cancelled from time to time without advertised notice.
A.H. AT TURNPIKE SOLJTH
Community Development District www.ahturnpikesouthcdd.ag IPL0368405
Aug 27,Sep 3 2026

Before the undersigned authority personally appeared, the under-signed, who on oath says that he/she is Custodian of Records of The The Miami Herald, a newspaper published in Miami Dade County, Flor-ida, that the attached was published on the publicly accessible website of The Miami Herald or by print In the issues and dates listed below.

Affiant further Says that the said Miami Herald website or newspaper complies with all legal requirements for publication in chapter 50, Florida Statutes.

2.0 insertion(s) published on:
08/27/26 Print, 09/03/26 Print

Print Tearsheet Link

Marketplace Link

Sherry Chasteen

Sherry Chasteen

Amanda Rodela

Sworn to and subscribed before
_me _on	Sep 3, 2026, 9:13 AM EDT

Online Notary Public. This notarial act involved the use of online audio/video communication technology. Notarization facilitated by SIGNiX•
Page 22

NOTICE OF PUBLIC HEARING & SPECIAL BOARD MEETING OF THE A.H. AT TURNPIKE SOUTH COMMUNITY DEVELOPMENT DISTRICT
The Board of Supervisors (the "Board") of the A.H. at Turnpike South Community Development District (the "District") will hold a Public Hearing and Special Board Meeting on Sep-tember 16, 2026, at 7:00 p.m., or as soon thereafter as can be heard, in the Fairfield Inn & Suites - Homestead/ Florida City located at 60 SW 352nd Street, Florida City, Florida 33034.
The purpose of the Public Hearing is to receive public comment on the Fiscal Year 2026/2027 Proposed Final Budget of the District. The purpose of the Special Board Meeting is for the Board to consider any other business which may properly come before it. A copy of the Budget and/or the Agen-da may be obtained from the District's website (www.ahturnpiksouthcdd. org) or from the offices of the District Manager, Special District Services, Inc., 2501A Burns Road, Palm Beach Gardens, Florida 33410, during nor-mal business hours. The meetings are open to the public and will be conducted in accordance with the provisions of Florida law for commu-nity development districts. Meetings may be continued as found necessary to a time and place specified on the record.
There may be occasions when one or two Supervisors will participate by telephone; therefore, a speaker tele-phone will be present at the meeting location so that Supervisors may be fully informed of the discussions tak-ing place.
In accordance with the provisions of the Americans with Disabilities Act, any person requiring special accom-modations or an interpreter to partici-pate at these meetings should contact the District Manager at 786-347-2711 and/or toll free at 1-877-737-4922, at least seven (7) days prior to the date of the meetings.
If any person decides to appeal any decision made with respect to any matter considered at this Public Hear-ing and Special Board Meeting, such person will need a record of the pro-ceedings and such person may need to ensure that a verbatim record of the proceedings is made at their own ex-pense and which record includes the testimony and evidence on which the appeal is based.
Meetings may be cancelled from time to time without advertised notice.
A.H. AT TURNPIKE SOLfTH
Community Development District www.ahturnpikesouthcdd.og IPL0368405
Aug 27,Sep 3 2026

RESOLUTION NO. 2026-06

A RESOLUTION OF THE AH AT TURNPIKE SOUTH COMMUNITY DEVELOPMENT DISTRICT ADOPTING A FISCAL YEAR 2026/2027 BUDGET.

WHEREAS, the AH at Turnpike South Community Development District (“District”) has prepared a Proposed Budget and Final Special Assessment Roll for Fiscal Year 2026/2027 and has held a duly advertised Public Hearing to receive public comments on the Proposed Budget and Final Special Assessment Roll; and,

WHEREAS, following the Public Hearing and the adoption of the Proposed Budget and Final Assessment Roll, the District is now authorized to levy non ad-valorem assessments upon the properties within the District.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE AH AT TURNPIKE SOUTH COMMUNITY DEVELOPMENT DISTRICT THAT:

Section 1.	The Final Budget and Final Special Assessment Roll for Fiscal Year 2026/2027 attached hereto as Exhibit “A” is approved and adopted, and the assessments set forth therein shall be levied.

Section 2.	The 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 16^th day of September, 2026.

ATTEST:	AH AT TURNPIKE SOUTH
COMMUNITY DEVELOPMENT DISTRICT

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

A.H. At Turnpike South Community Development District

Final Budget For Fiscal Year 2026/2027
October 1, 2026 - September 30, 2027

CONTENTS

FINAL BUDGET

DETAILED FINAL BUDGET

DETAILED FINAL DEBT SERVICE FUND BUDGET (SERIES 2015)

DETAILED FINAL DEBT SERVICE FUND BUDGET (SERIES 2016)

DETAILED FINAL DEBT SERVICE FUND BUDGET (SERIES 2021)

ASSESSMENT COMPARISON

FINAL BUDGET
A.H. AT TURNPIKE SOUTH COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2026/2027
OCTOBER 1, 2026 - SEPTEMBER 30, 2027

REVENUES

FISCAL YEAR 2026/2027
BUDGET

O&M Assessments | 99,671
Debt Assessments (2015) | 350,799
Debt Assessments (2016) | 287,017
Debt Assessments (2021) | 113,617
Interest Income | 1,320
TOTAL REVENUES | $	852,424
EXPENDITURES |
Supervisor Fees | 4,000
Payroll Taxes (Employer) | 320
Engineering/Inspections | 3,250
Management | 38,016
Legal | 12,000
Assessment Roll | 7,500
Audit Fees | 5,400
Insurance | 8,300
Legal Advertisements | 3,400
Miscellaneous | 800
Meeting Venue | 1,500
Postage | 350
Office Supplies | 750
Dues & Subscriptions | 175
Trustee Fees | 13,000
Continuing Disclosure Fee | 1,200
Website Management | 2,000
Contingency | 2,250
TOTAL EXPENDITURES | $	104,211
REVENUES LESS EXPENDITURES | $	748,213
Bond Payments (2015) | (329,751)
Bond Payments (2016) | (272,500)
Bond Payments (2021) | (107,936)
BALANCE | $	38,026
County Appraiser & Tax Collector Fee | (15,742)
Discounts For Early Payments | (31,484)
EXCESS/ (SHORTFALL) | $	(9,200)
Carryover From Prior Year | 9,200
NET EXCESS/ (SHORTFALL) | $	-

DETAILED FINAL BUDGET
A.H. AT TURNPIKE SOUTH COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2026/2027
OCTOBER 1, 2026 - SEPTEMBER 30, 2027

REVENUES

FISCAL YEAR 2024/2025
ACTUAL

FISCAL YEAR 2025/2026
BUDGET

FISCAL YEAR 2026/2027
BUDGET

COMMENTS

O&M Assessments | 101,013 | 99,702 | 99,671 | Expenditures Less Interest/Discounts & Fees
Debt Assessments (2015) | 350,019 | 350,799 | 350,799 | Bond Payments/.96 Discounts & Fees
Debt Assessments (2016) | 286,403 | 287,017 | 287,017 | Bond Payments/.96 Discounts & Fees
Debt Assessments (2021) | 113,389 | 113,617 | 113,617 | Bond Payments/.96 Discounts & Fees
Interest Income | 8,851 | 1,200 | 1,320 | Estimated At $110 Per Month
TOTAL REVENUES | $	859,675 | $	852,335 | $	852,424 |
EXPENDITURES | | | |
Supervisor Fees | 1,200 | 5,000 | 4,000 | Supervisor Fees
Payroll Taxes (Employer) | 92 | 400 | 320 | Projected At 8% Of Supervisor Fees
Engineering/Inspections | 2,207 | 3,250 | 3,250 | No Change From 2025/2026 Budget
Management | 35,988 | 37,020 | 38,016 | CPI Adjustment
Legal | 7,863 | 12,000 | 12,000 | No Change From 2025/2026 Budget
Assessment Roll | 7,500 | 7,500 | 7,500 | As Per Contract
Audit Fees | 5,200 | 5,700 | 5,400 | Accepted Amount For 2025/2026 Audit
Insurance | 6,858 | 7,300 | 8,300 | Fiscal Year 2025/2026 Expenditure Was $7,769
Legal Advertisements | 1,522 | 3,400 | 3,400 | Costs Have Increased Due To Closing Of The Miami Business Review
Miscellaneous | 552 | 850 | 800 | $50 Decrease From 2025/2026 Budget
Meeting Venue | 300 | 1,500 | 1,500 | Meeting Venue
Postage | 161 | 375 | 350 | $25 Decrease From 2025/2026 Budget
Office Supplies | 685 | 750 | 750 | No Change From 2025/2026 Budget
Dues & Subscriptions | 175 | 175 | 175 | No Change From 2025/2026 Budget
Trustee Fees | 12,722 | 13,000 | 13,000 | No Change From 2025/2026 Budget
Continuing Disclosure Fee | 1,050 | 1,200 | 1,200 | No Change From 2025/2026 Budget
Website Management | 2,000 | 2,000 | 2,000 | No Change From 2025/2026 Budget
Contingency | 0 | 2,250 | 2,250 | Contingency
TOTAL EXPENDITURES | $	86,075 | $	103,670 | $	104,211 |
REVENUES LESS EXPENDITURES | $	773,600 | $	748,665 | $	748,213 |
Bond Payments (2015) | (333,136) | (329,751) | (329,751) | 2027 Principal & Interest Payments
Bond Payments (2016) | (272,588) | (272,500) | (272,500) | 2027 Principal & Interest Payments
Bond Payments (2021) | (107,920) | (107,936) | (107,936) | 2027 Principal & Interest Payments
BALANCE | $	59,956 | $	38,478 | $	38,026 |
County Appraiser & Tax Collector Fee | (8,170) | (15,743) | (15,742) | Two Percent Of Total Assessment Roll
Discounts For Early Payments | (32,803) | (31,485) | (31,484) | Four Percent Of Total Assessment Roll
EXCESS/ (SHORTFALL) | $	18,983 | $	(8,750) | $	(9,200) |
Carryover From Prior Year | 0 | 8,750 | 9,200 | Carryover From Prior Year
NET EXCESS/ (SHORTFALL) | $	18,983 | $	- | $	- |

DETAILED FINAL DEBT SERVICE FUND (SERIES 2015) BUDGET
A.H. AT TURNPIKE SOUTH COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2026/2027
OCTOBER 1, 2026 - SEPTEMBER 30, 2027

REVENUES | FISCAL YEAR 2024/2025 ACTUAL | FISCAL YEAR 2025/2026 BUDGET | FISCAL YEAR 2026/2027 BUDGET | COMMENTS
Interest Income | 16,702 | 1,000 | 1,200 | Projected Interest For 2026/2027
NAV Tax Collection | 333,136 | 329,751 | 329,751 | Maximum Debt Service Collection
Prepaid Bond Collection | 0 | 0 | 0 |
Total Revenues | $	349,838 | $	330,751 | $	330,951 |
EXPENDITURES | | | |
Principal Payments | 85,000 | 90,000 | 100,000 | Principal Payments Due In 2027
Interest Payments | 242,950 | 235,938 | 230,313 | Interest Payments Due In 2027
Bond Redemption | 0 | 4,813 | 638 | Estimated Excess Debt Collections
Total Expenditures | $	327,950 | $	330,751 | $	330,951 |
Excess/ (Shortfall) | $	21,888 | $	- | $	- |

Series 2015 Bond Information
Original Par Amount = | $4,430,000 | Annual Principal Payments Due = | November 1st
Interest Rate = | 5.5% - 6.25% | Annual Interest Payments Due = | May 1st & November 1st
Issue Date = | February 2015 | |

Maturity Date =

Par Amount As Of 1/1/2026 =

November 2046

$3,775,000

DETAILED FINAL DEBT SERVICE FUND (SERIES 2016) BUDGET
A.H. AT TURNPIKE SOUTH COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2026/2027
OCTOBER 1, 2026 - SEPTEMBER 30, 2027

REVENUES | FISCAL YEAR 2024/2025 ACTUAL | FISCAL YEAR 2025/2026 BUDGET | FISCAL YEAR 2026/2027 BUDGET | COMMENTS
Interest Income | 14,732 | 1,000 | 1,200 | Projected Interest For 2026/2027
NAV Tax Collection | 272,588 | 272,500 | 272,500 | Maximum Debt Service Collection
Total Revenues | $	287,320 | $	273,500 | $	273,700 |
EXPENDITURES | | | |
Principal Payments | 80,000 | 85,000 | 90,000 | Principal Payments Due In 2027
Interest Payments | 189,681 | 183,831 | 179,688 | Interest Payments Due In 2027
Bond Redemption | 0 | 4,669 | 4,012 | Estimated Excess Debt Collections
Total Expenditures | $	269,681 | $	273,500 | $	273,700 |
Excess/ (Shortfall) | $	17,639 | $	- | $	- |

Series 2016 Bond Information
Original Par Amount = | $3,975,000 | Annual Principal Payments Due = | November 1st
Interest Rate = | 4% - 5.5% | Annual Interest Payments Due = | May 1st & November 1st
Issue Date = | December 2016 | |

Maturity Date =

Par Amount As Of 1/1/2026 =

November 2047

$3,410,000

DETAILED FINAL DEBT SERVICE FUND (SERIES 2021) BUDGET
A.H. AT TURNPIKE SOUTH COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2026/2027
OCTOBER 1, 2026 - SEPTEMBER 30, 2027

REVENUES | FISCAL YEAR 2024/2025 ACTUAL | FISCAL YEAR 2025/2026 BUDGET | FISCAL YEAR 2026/2027 BUDGET | COMMENTS
Interest Income | 5,233 | 800 | 1,000 | Projected Interest For 2026/2027
NAV Tax Collection | 107,920 | 107,936 | 107,936 | Maximum Debt Service Collection
Total Revenues | $	113,153 | $	108,736 | $	108,936 |
EXPENDITURES | | | |
Principal Payments | 45,000 | 45,000 | 45,000 | Principal Payments Due In 2027
Interest Payments | 63,465 | 61,879 | 60,675 | Interest Payments Due In 2027
Bond Redemption | 0 | 1,857 | 3,261 | Estimated Excess Debt Collections
Total Expenditures | $	108,465 | $	108,736 | $	108,936 |
Excess/ (Shortfall) | $	4,688 | $	- | $	- |

Series 2021 Bond Information
Original Par Amount = | $1,915,000 | Annual Principal Payments Due = | May 1st
Interest Rate = | 2.35% - 4% | Annual Interest Payments Due = | May 1st & November 1st
Issue Date = | March 2021 | |

Maturity Date =

Par Amount As Of 1/1/2026 =

May 2051

$1,750,000

A.H. At Turnpike South Community Development District Assessment Comparison

Fiscal Year | Fiscal Year | Fiscal Year | Fiscal Year | Fiscal Year
2022/2023 | 2023/2024 | 2024/2025 | 2025/2026 | 2026/2027
Assessment* | Assessment* | Assessment* | Assessment* | Projected Assessment*
O & M | $	211.01 | $	210.92 | $	210.84 | $	210.80 | $ | 210.73
Debt (221 Phase One Units) | $	1,594.54 | $	1,594.54 | $	1,594.54 | $	1,594.54 | $	1,594.54
Total For Phase One Units | $	1,805.55 | $	1,805.46 | $	1,805.38 | $	1,805.34 | $	1,805.27
O & M | $	211.01 | $	210.92 | $	210.84 | $	210.80 | $	210.73
Debt (180 Phase Two Units) | $	1,594.54 | $	1,594.54 | $	1,594.54 | $	1,594.54 | $	1,594.54
Total For Phase Two Units | $	1,805.55 | $	1,805.46 | $	1,805.38 | $	1,805.34 | $	1,805.27
O & M | $	211.01 | $	210.92 | $	210.84 | $	210.80 | $	210.73
Debt (72 Phase Three Units) | $	1,578.02 | $	1,578.02 | $	1,578.02 | $	1,578.02 | $	1,578.02
Total For Phase Three Units | $	1,789.03 | $	1,788.94 | $	1,788.86 | $	1,788.82 | $	1,788.75

* Assessments Include the Following :	 4% Discount for Early Payments
1% County Tax Collector Fee
1% County Property Appraiser Fee

 Community Information:	

Phase One Lots | 221 | Phase 1 Lots Information
Phase Two Lots | 180 | Total Units	221
Phase Three Lots | 72 | Prepayments	1
Total | 473 | Billed For Debt	220

A.H. At Turnpike South Community Development District

Financial Report For August 2026

A. H. at Turnpike South Community Development District
Budget vs. Actual
October 2025 through August 2026

| Oct 25 - Aug 26 | | 25/26 Budget | | $ Over Budget | | % of Budget
Income | | | | | | | |
01-3300 | ꞏ O&M Assessments | 100,961.88 | | 99,702.00 | | 1,259.88 | | 101.26%
01-3810 | ꞏ Debt Assessments (Series 2015) | 351,902.81 | | 350,799.00 | | 1,103.81 | | 100.32%
01-3811 | ꞏ Debt Assessments (Series 2016) | 287,873.90 | | 287,017.00 | | 856.90 | | 100.3%
01-3812 | ꞏ Debt Assessments (Series 2021) | 113,971.45 | | 113,617.00 | | 354.45 | | 100.31%
01-3820 | ꞏ Debt Assess-Pd To Trustee-2015 | -335,240.48 | | -329,751.00 | | -5,489.48 | | 101.67%
01-3821 | ꞏ Debt Assess-Pd To Trustee-2016 | -274,243.30 | | -272,500.00 | | -1,743.30 | | 100.64%
01-3822 | ꞏ Debt Assess-Pd To Trustee-2021 | -108,575.01 | | -107,936.00 | | -639.01 | | 100.59%
01-3830 | ꞏ Assessment Fees | -8,216.74 | | -15,743.00 | | 7,526.26 | | 52.19%
01-3831 | ꞏ Assessment Discounts | -32,206.29 | | -31,485.00 | | -721.29 | | 102.29%
01-9410 | ꞏ Interest Income (GF) | 6,721.86 | | 1,200.00 | | 5,521.86 | | 560.16%
01-9411 | ꞏ Carryover from Prior Year | 0.00 | | 8,750.00 | | -8,750.00 | | 0.0%
Total Income | 102,950.08 | | 103,670.00 | | -719.92 | | 99.31%
Expense | | | | | | | |
01-1311 | ꞏ Management Fees | 33,935.00 | | 37,020.00 | | -3,085.00 | | 91.67%
01-1315 | ꞏ Legal Fees | 5,500.00 | | 12,000.00 | | -6,500.00 | | 45.83%
01-1318 | ꞏ Assessment/Tax Roll | 0.00 | | 7,500.00 | | -7,500.00 | | 0.0%
01-1320 | ꞏ Audit Fees | 5,300.00 | | 5,700.00 | | -400.00 | | 92.98%
01-1450 | ꞏ Insurance | 7,769.00 | | 7,300.00 | | 469.00 | | 106.43%
01-1480 | ꞏ Legal Advertisements | 3,637.37 | | 3,400.00 | | 237.37 | | 106.98%
01-1512 | ꞏ Miscellaneous | 262.45 | | 850.00 | | -587.55 | | 30.88%
01-1513 | ꞏ Postage and Delivery | 171.53 | | 375.00 | | -203.47 | | 45.74%
01-1514 | ꞏ Office Supplies | 522.80 | | 750.00 | | -227.20 | | 69.71%
01-1540 | ꞏ Dues, License & Subscriptions | 175.00 | | 175.00 | | 0.00 | | 100.0%
01-1550 | ꞏ Trustee Fees | 13,098.81 | | 13,000.00 | | 98.81 | | 100.76%
01-1743 | ꞏ Continuing Disclosure Fee | 0.00 | | 1,200.00 | | -1,200.00 | | 0.0%
01-1750 | ꞏ Website Management | 1,833.26 | | 2,000.00 | | -166.74 | | 91.66%
01-1810 | ꞏ Engineering / Inspections | 2,800.00 | | 3,250.00 | | -450.00 | | 86.15%
01-1816 | ꞏ Contingency | 0.00 | | 2,250.00 | | -2,250.00 | | 0.0%
01-1817 | ꞏ Supervisor Fees | 600.00 | | 5,000.00 | | -4,400.00 | | 12.0%
01-1818 | ꞏ Payroll Taxes (Employer) | 45.90 | | 400.00 | | -354.10 | | 11.48%
01-1820 | ꞏ Meeting Venue | 900.00 | | 1,500.00 | | -600.00 | | 60.0%
Total Expense | 76,551.12 | | 103,670.00 | | -27,118.88 | | 73.84%
Net Income | | 26,398.96 | | 0.00 | | 26,398.96 | | 100.0%

A.H. AT TURNPIKE SOUTH COMMUNITY DEVELOPMENT DISTRICT MONTHLY FINANCIAL REPORT
AUGUST 2026

REVENUES

Annual Budget
10/1/25 - 9/30/26

Actual Aug-26

Year To Date Actual
10/1/25 - 8/31/26

O&M Assessments | 99,702 | 0 | 100,962
Debt Assessments (2015) | 350,799 | 0 | 351,903
Debt Assessments (2016) | 287,017 | 0 | 287,874
Debt Assessments (2021) | 113,617 | 0 | 113,971
Interest Income | 1,200 | 0 | 6,721
Total Revenues | $	852,335 | $	- | $	861,431
EXPENDITURES | | |
Supervisor Fees | 5,000 | 0 | 600
Payroll Taxes | 400 | 0 | 46
Engineering/Inspections | 3,250 | 0 | 2,800
Management | 37,020 | 3,085 | 33,935
Legal | 12,000 | 0 | 5,500
Assessment Roll | 7,500 | 0 | 0
Audit Fees | 5,700 | 0 | 5,300
Insurance | 7,300 | 0 | 7,769
Legal Advertisements | 3,400 | 1,037 | 3,637
Miscellaneous | 850 | 0 | 262
Meeting Venue | 1,500 | 0 | 900
Postage | 375 | 0 | 172
Office Supplies | 750 | 1 | 523
Dues & Subscriptions | 175 | 0 | 175
Trustee Fees | 13,000 | 0 | 13,099
Continuing Disclosure Fee | 1,200 | 0 | 0
Website Management | 2,000 | 166 | 1,833
Contingency | 2,250 | 0 | 0
Total Expenditures | $	103,670 | $	4,289 | $	76,551
REVENUES LESS EXPENDITURES | $	748,665 | $	(4,289) | $	784,880
Bond Payments (2015) | (329,751) | 0 | (335,240)
Bond Payments (2016) | (272,500) | 0 | (274,243)
Bond Payments (2021) | (107,936) | 0 | (108,575)
Balance | $	38,478 | $	(4,289) | $	66,822
County Appraiser & Tax Collector Fee | (15,743) | 0 | (8,217)
Discounts For Early Payments | (31,485) | 0 | (32,206)
EXCESS/ (SHORTFALL) | $	(8,750) | $	(4,289) | $	26,399
Carryover From Prior Year | 8,750 | 0 | 0
NET EXCESS/ (SHORTFALL) | $	- | $	(4,289) | $	26,399

Bank Balance As Of 8/31/26 | $	183,750.59
Accounts Payable As Of 8/31/26 | $	9,651.69
Accounts Receivable As Of 8/31/26 | $	-
Available Funds As Of 8/31/26 | $	174,098.90

A.H. AT TURNPIKE SOUTH COMMUNITY DEVELOPMENT DISTRICT TAX COLLECTIONS
2025-2026

#

ID#

Payment From

DATE

FOR

Tax Collect Receipts Gross

Interest Received

Commission Paid

Discount

Net From Tax Collector

O & M Assessment Income (Before Discounts & Fees)

Maintenance Assessment Income (Before Discounts & Fees)

Series 2015 Debt Assessment Income
(Before Discounts &
Fees)

Series 2016 Debt Assessment Income
(Before Discounts &
Fees)

Series 2021 Debt Assessment Income
(Before Discounts &
Fees)

O & M Assessment Income (After Discounts & Fees)

Series 2015 Debt Assessment Income
(After Discounts & Fees) & Paid To
Trustee

Series 2016 Debt Assessment Income (After Discounts &
Fees) & Paid To
Trustee

Series 2021 Debt Assessment Income
(After Discounts & Fees) & Paid To
Trustee

| | | | | | | | | $851,142 | $99,708 | $0 | $350,799 | $287,017 | $113,617 | $99,708 | $350,799 | $287,017 | $113,617
| | | | | | | | $803,907 | $93,720 | $0 | $329,751 | $272,500 | $107,936 | $93,720 | $329,751 | $272,500 | $107,936
1 | 1 | Miami-Dade Tax Collector | 11/12/25 | NAV Taxes | $	1,994.94 | | $	(19.95) | $	- | $	1,974.99 | $	233.62 | $	- | $	822.31 | $	672.69 | $	266.32 | $	231.28 | $	814.09 | $	665.96 | $	263.66
2 | 2 | Miami-Dade Tax Collector | 11/28/25 | NAV Taxes | $	16,231.54 | | $  (155.82) | $	(649.23) | $  15,426.49 | $	1,900.71 | $	- | $	6,690.64 | $	5,473.28 | $	2,166.91 | $  1,806.43 | $	6,358.80 | $	5,201.82 | $	2,059.44
3 | 3 | Miami-Dade Tax Collector | 11/17/25 | NAV Taxes | $	19,858.74 | | $  (190.65) | $	(794.32) | $  18,873.77 | $	2,325.46 | | $	8,185.77 | $	6,696.37 | $	2,651.14 | $  2,210.12 | $	7,779.76 | $	6,364.24 | $	2,519.65
4 | 4 | Miami-Dade Tax Collector | 11/25/25 | NAV Taxes | $	3,538.87 | | $	(33.99) | $	(139.29) | $	3,365.59 | $	414.40 | | $	1,458.72 | $	1,193.31 | $	472.44 | $	394.20 | $	1,387.25 | $	1,134.85 | $	449.29
5 | 5 | Miami-Dade Tax Collector | 12/05/25 | NAV Taxes | $  750,092.36 | | $ (7,200.90) | $  (30,002.67) | $ 712,888.79 | $	87,835.82 | | $  309,188.07 | $  252,931.14 | $  100,137.33 | $ 83,479.28 | $ 293,852.76 | $ 240,386.10 | $  95,170.65
6 | 6 | Miami-Dade Tax Collector | 01/09/26 | NAV Taxes | $	4,107.61 | | $	(39.98) | $	(109.40) | $	3,958.23 | $	480.91 | | $	1,693.20 | $	1,385.10 | $	548.40 | $	463.23 | $	1,631.70 | $	1,334.80 | $	528.50
7 | 7 | Miami-Dade Tax Collector | 12/24/25 | NAV Taxes | $	12,637.38 | | $  (122.22) | $	(415.22) | $  12,099.94 | $	1,479.84 | | $	5,209.13 | $	4,261.32 | $	1,687.09 | $  1,416.90 | $	4,987.60 | $	4,080.10 | $	1,615.34
8 | 8 | Miami-Dade Tax Collector | 02/11/26 | NAV Taxes | $	1,805.34 | | $	(17.69) | $	(36.11) | $	1,751.54 | $	211.41 | | $	744.16 | $	608.76 | $	241.01 | $	205.11 | $	721.99 | $	590.61 | $	233.83
9 | Int - 1 | Miami-Dade Tax Collector | 01/26/26 | Interest | | $	789.00 | | | $	789.00 | $	789.00 | | | | | $	789.00 | | |
10 | 9 | Miami-Dade Tax Collector | 03/11/26 | NAV Taxes | $	5,399.50 | | $	(53.58) | $	(41.99) | $	5,303.93 | $	632.29 | | $	2,225.67 | $	1,820.71 | $	720.83 | $	621.11 | $	2,186.27 | $	1,788.48 | $	708.07
11 | 10 | Miami-Dade Tax Collector | 04/17/26 | NAV Taxes | $	20,778.24 | | $  (207.60) | $	(18.06) | $  20,552.58 | $	2,433.13 | | $	8,564.79 | $	7,006.42 | $	2,773.90 | $  2,406.69 | $	8,471.78 | $	6,930.33 | $	2,743.78
12 | Int - 2 | Miami-Dade Tax Collector | 04/24/26 | Interest | | $	40.02 | | | $	40.02 | $	40.02 | | | | | $	40.02 | | |
13 | 11 | Miami-Dade Tax Collector | 05/15/26 | NAV Taxes/Interest | $	1,805.34 | $	162.48 | $	(19.67) | | $	1,948.15 | $	373.89 | | $	744.16 | $	608.76 | $	241.01 | $	371.59 | $	736.05 | $	602.13 | $	238.38
14 | 12 | Miami-Dade Tax Collector | 06/17/26 | NAV Taxes/Interest | $	5,876.74 | $	176.30 | $	(60.54) | | $	5,992.50 | $	708.81 | | $	2,495.06 | $	2,041.09 | $	808.08 | $	701.71 | $	2,470.11 | $	2,020.68 | $	800.00
15 | 13 | Miami-Dade Tax Collector | 06/26/26 | NAV Taxes/Interest (TC) | $	9,010.18 | $	405.46 | $	(94.15) | | $	9,321.49 | $	1,102.57 | | $	3,881.13 | $	3,174.95 | $	1,256.99 | $  1,091.55 | $	3,842.32 | $	3,143.20 | $	1,244.42
16 | | | | | | | | | $	- | | | | | | | | |
17 | | | | | | | | | $	- | | | | | | | | |
18 | | | | | | | | | $	- | | | | | | | | |
| | | | | $853,136.78 | $	1,573.26 | $ (8,216.74) | $  (32,206.29) | $ 814,287.01 | $  100,961.88 | $	- | $  351,902.81 | $  287,873.90 | $  113,971.45 | $ 96,228.22 | $ 335,240.48 | $ 274,243.30 | $ 108,575.01

Assessment Roll: 851,141.84

Collections 
100.23%

Note: Top line are 2025/2026 budgeted assessments before discounts and fees.
Bottom line are 2025/2026 budgeted assessments after discounts and fees.

| Roll | |
O&M | 99,708.40 | |
15 Debt | 350,798.80 | |
16 Debt | 287,017.20 | |
21 Debt | 113,617.44 | $  853,136.78 |
| 851,141.84 | $	1,573.26 | $  814,287.01
| | $ (100,961.88) | $  (96,228.22)
| | $ (113,971.45) | $ (274,243.30)
| | $ (287,873.90) | $ (335,240.48)
| | $ (351,902.81) | $ (108,575.01)
| | $	- | $	-

Alina Garcia Supervisor of Elections
2700 NW 87th Ave Miami, FL 33172

CERTIFICATION

T 305-499-VOTE(8683)
F 305-499-8501
TTY 305-499-8480

votemiamidade.gov
@votemiamidade

STATE OF FLORIDA) COUNTY OF MIAMI-DADE)

I, Alina Garcia, Supervisor of Elections of Miami-Dade County, Florida, do hereby certify that AH at Turnpike South Community Development District, as described in the attached MAP, has 792 voters.

;-,..

WITNESS MY HAND AND OFFICIAL SEAL, AT MIAMI, MIAMI-DADE COUNTY, FLORIDA, ON THIS 29^th DAY OF APRIL, 2026

Alina Garcia Supervisor of Elections

Please submit a check for $60.00 to our office payable to "Miami-Dade County Office of the Supervisor of Elections" for the cost of certifying the number of registered voters.

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/.

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