HILLCREST COMMUNITY DEVELOPMENT
DISTRICT

BROWARD COUNTY Regular Board Meeting & Public Hearing
MAY 21, 2026
8:30 A.M.

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

www.hillcrestcdd.org 786.347.2700 ext. 2027 Telephone 877.SDS.4922 Toll Free 561.630.4923 Facsimile

AGENDA
HILLCREST COMMUNITY DEVELOPMENT DISTRICT
Parkview at Hillcrest Clubhouse 4500 Hillcrest Drive
Hollywood, Florida 33021
REGULAR BOARD MEETING & PUBLIC HEARING
May 21, 2026
8:30 A.M.

Call to Order
Proof of Publication	Page 1
Establish a Quorum
Additions or Deletions to Agenda
Comments from the Public for Items Not on the Agenda
Approval of Minutes
March 19, 2026 Regular Board Meeting	Page 2
Public Hearing
Proof of Publication	Page 5
Receive Public Comments on Fiscal Year 2026/2027 Final Budget
Consider Resolution No. 2026-02 – Adopting a Fiscal Year 2026/2027 Final Budget	Page 6
Consider Resolution No. 2026-03 – Adopting a Fiscal Year 2026/2027 Annual Assessment	Page 14
Old Business
Update Regarding Perimeter Wall Lighting (Washington Street & S 42nd Avenue)
Update Regarding Lake Debris (NW Corner of Ficus Street and Evergreen Terrace Intersection)
New Business
Consider Resolution No. 2026-04 – Adopting a Fiscal Year 2026/2027 Meeting Schedule	Page 17
Consider Resolution No. 2026-05 – Setting Public Hearing on Revised Rules of Procedure	Page 19
Consider Resolution No. 2026-06 – Project Completion Assessment Finalization	Page 20
Administrative & Operational Matters
Reminder: Qualifying Period – Noon, June 8, 2026 – Noon, June 12, 2026 (Seats 1 & 5)
Reminder: 2025 Form 1 – Statement of Financial Interest Disclosure (Due July 1, 2026)
Reminder: Required 4-Hour Ethics Training (Due December 31, 2026)
Board Members & Staff Closing Comments
Adjourn

Publication Date 2026-05-01

Subcategory Miscellaneous Notices

HILLCREST COMMUNITY DEVELOPMENT DISTRICT
NOTICE OF PUBLIC HEARING TO CONSIDER THE ADOPTION OF THE FISCAL YEAR 2026/2027 BUDGET, AND NOTICE OF REGULAR BOARD OF SUPERVISORS MEETING.
The Board of Supervisors (the Board) of the Hillcrest Community Development District (the District) will hold a Public Hearing and Regular Board Meeting on May 21, 2026, at 8:30 a.m., or as soon thereafter as the meeting can be heard, in the Parkview at Hillcrest Clubhouse Community Room located at 4500 Hillcrest Drive, Hollywood, Florida 33021.
The purpose of the Public Hearing is to receive public comment on the Districts Proposed Final Budget and Non-Ad Valorem Assessment Roll for the fiscal year beginning October 1, 2026, and ending September 30, 2027 (Fiscal Year 2026/2027). The purpose of the Regular Board Meeting is to consider any other District business that may lawfully and properly come before the Board. A copy of the Proposed Final Budget and/or the Agenda may be obtained from the Districts website or by contacting the District Manager at nnguyen@ sdsinc.org or 786-347-2700 Ext. 2027, during normal business hours.
The meetings are open to the public and will be conducted in accordance with the provisions of Florida law. Meetings may be continued to a date, time, and place to be specified on the record at the meeting. There may be occasions when Board Supervisors or District Staff may participate by speaker telephone.
Any person requiring special accommodations at this meeting because of a disability or physical impairment should contact the District Manager at least seven (7) days prior to the meeting. If you are hearing or speech impaired, please contact the Florida Relay Service by dialing 7-1-1 or 1-800-955-8771 (TTY)/1-800-955-8770 (Voice), for aid in contacting the District Managers Office.
Each person who decides to appeal any decision made by the Board with respect to any matter considered at the public hearings or meeting is advised that person will need a record of proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made, including the testimony and evidence upon which such appeal is to be based.
Meetings may be cancelled from time to time without advertised notice. HILLCREST COMMUNITY DEVELOPMENT DISTRICT
www.hillcrestcdd.org 5/1/2026, 5/8/2026
66036

Page 1

HILLCREST COMMUNITY DEVELOPMENT DISTRICT REGULAR BOARD MEETING
MARCH 19, 2026

CALL TO ORDER
The Regular Board Meeting of the Hillcrest Community Development District (the “District”) was called to order at 8:42 a.m. in the Parkview at Hillcrest Clubhouse Community Room located at 4500 Hillcrest Drive, Hollywood, Florida 33021.

PROOF OF PUBLICATION

Ms. Nguyen presented proof of publication that notice of the Regular Board Meeting had been published in the Sun-Sentinel on March 10, 2026, as legally required.

ESTABLISH A QUORUM

Ms. Nguyen determined that the attendance of Vice Chairwoman Elizabeth Resser and Supervisors Suzanne Friedel and Jhonny Graterol constituted a quorum and it was in order to proceed with the meeting.

Staff in attendance included: District Manager Nancy Nguyen of Special District Services, Inc. and District Counsel Jonathan Johnson (via conference call) of Kutak Rock LLP.

Also in attendance was: Jessi Demi Ortega (Parkview at Hillcrest HOA Manager) of Castle Group.

ADDITIONS OR DELETIONS TO 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
November 20, 2025, Regular Board Meeting

Ms. Nguyen presented the minutes of the November 20, 2025, Regular Board Meeting and asked if there were any corrections and/or revisions. There being none, a motion was made by Ms. Reeser, seconded by Ms. Friedel and unanimously passed approving the November 20, 2025, Regular Board Meeting minutes, as presented.
OLD BUSINESS
Update Regarding Perimeter Wall Lighting (Washington Street & 42nd Avenue)

Ms. Nguyen explained that Ms. Jessie Demi Ortega has provided her with the FPL bills for Parkview at Hillcrest to determine the approximate electrical usage since the installation of the District’s perimeter wall lighting. Ms. Nguyen stated that the increase is approximately $20 per month. Additionally, she explained that the cost for the circuit level monitor is approximately $500. As such, Ms. Nguyen

requested that Ms. Demi Ortega present this information to the Hillcrest Homeowners Association, Inc. Board of Directors, and request that the Board of Directors consider accepting an estimated reimbursement from the District as opposed to incurring an expense of approximately $500 for the installation of the circuit level monitor. Ms. Demi Ortega acknowledged Ms. Nguyen’s request. More information on this item will be provided at a future meeting.

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

Ms. Nguyen presented Resolution No. 2026-01, entitled:

RESOLUTION 2026-01

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE HILLCREST COMMUNITY DEVELOPMENT DISTRICT APPROVING A PROPOSED BUDGET FOR FISCAL YEAR 2026/2027 AND SETTING A PUBLIC HEARING THEREON PURSUANT TO FLORIDA LAW; ADDRESSING TRANSMITTAL, POSTING AND PUBLICATION REQUIREMENTS; ADDRESSING SEVERABILITY; AND PROVIDING AN EFFECTIVE DATE.

Ms. Nguyen explained provided an explanation for the document. She further explained that the projected fund balance as of September 30, 2026 is approximately $135,000. This amount does not include the stormwater system reserve in the amount of $31,090, the lake reserve in the amount of $39,000, and the stormwater report reserve in the amount of $9,000. Ms. Nguyen further advised that since the overall proposed assessments were not increasing in the fiscal year 2026/2027, letters to the residents would not be required. Furthermore, Ms. Nguyen stated as part of Resolution No. 2026-01, the Board must set a date for the public hearing to adopt the fiscal year 2026/2027 final budget and assessment roll. A discussion ensued after which:

A motion was made by Ms. Reeser, seconded by Mr. Graterol and unanimously passed to approve and adopt Resolution No. 2026-01, as presented, setting the public hearing to adopt the fiscal year 2026/2027 final budget and assessments for May 21, 2026, at 8:30 a.m. in the Parkview at Hillcrest Clubhouse Community Room located at 4500 Hillcrest Drive, Hollywood, Florida 33021; and further authorizes publication/notice of the budget public hearing, as required by law.

Discussion Regarding Broward County Supervisor of Elections Election Agreement

Ms. Nguyen presented an Election Agreement between the District and the Broward County Supervisor of Elections (the “Supervisor”). Ms. Nguyen explained that this document sets the duties, functions, and responsibilities provided by the Supervisor as indicated in the Florida Election Code (Chapter 97 through 106, Florida Statutes). Additionally, this Election Agreement also sets the District’s responsibility for costs associated with conducting its elections.
Mr. Johnson added that this Election Agreement was reviewed by his firm and accepted. Ms. Nguyen explained that Exhibit A reflected the election cost estimates and further explained that the election fees for candidate only District Elections held in conjunction with the November 2026 General Election, which is the election process the District will use, is $0.

A motion was made by Ms. Reeser, seconded by Mr. Graterol and unanimously passed accepting the Election Agreement between the Hillcrest Community Development District and the Broward County Supervisor of Elections.

ADMINISTRATIVE MATTERS
Qualifying Period Announcement: Noon, June 8, 2026 – Noon, June 12, 2026 (Seats 1 & 5)

Ms. Nguyen advised that the 4-year terms of office for Seat 1 (Andrew Maxey) and Seat 5 (vacant) were expiring in November 2026. The qualifying period for election and/or re-election has been set for Noon, June 8, 2026 through Noon, June 12, 2026. Those candidates interested in running for election can submit their qualifying documents in person to the to the Broward County Supervisor of Elections’ Office located at 115 S. Andrews Avenue, Fort Lauderdale, Florida 33301 (no earlier than fourteen days prior to commencement of the qualifying period). More information on election qualifying will be provided to those interested prior to the qualifying dates. The new terms of office would be a 4-year term through Election Day in November 2030.

Reminder: 2025 Form 1 – Statement of Financial Interest Disclosure (Due by July 1, 2026)

Board members were reminded of the importance of electronically completing their individual 2025 Statement of Financial Interests Form 1 through the Florida Commission on Ethics Electronic Financial Disclosure Management System (EFDMS). The deadline for submittal is July 1, 2026.

BOARD MEMBER CLOSING COMMENTS

There were no further Board Member closing comments.

Ms. Jessie Demi Ortega informed Ms. Nguyen that after the recent heavy rain, there was some debris in the lake on the NW corner of Fiscus Street and Evergreen Terrace. Ms. Nguyen stated that she will schedule an inspection of the stormwater system line in the area.

ADJOURNMENT

There being no further business to come before the Board, a motion was made by Ms. Reeser, seconded by Mr. Graterol and passed unanimously adjourning the meeting at 9:00 a.m.

ATTESTED BY:

Secretary/Assistant Secretary	Chairperson/Vice-Chair

Publication Date 2026-05-01

Subcategory Miscellaneous Notices

HILLCREST COMMUNITY DEVELOPMENT DISTRICT
NOTICE OF PUBLIC HEARING TO CONSIDER THE ADOPTION OF THE FISCAL YEAR 2026/2027 BUDGET, AND NOTICE OF REGULAR BOARD OF SUPERVISORS MEETING.
The Board of Supervisors (the Board) of the Hillcrest Community Development District (the District) will hold a Public Hearing and Regular Board Meeting on May 21, 2026, at 8:30 a.m., or as soon thereafter as the meeting can be heard, in the Parkview at Hillcrest Clubhouse Community Room located at 4500 Hillcrest Drive, Hollywood, Florida 33021.
The purpose of the Public Hearing is to receive public comment on the Districts Proposed Final Budget and Non-Ad Valorem Assessment Roll for the fiscal year beginning October 1, 2026, and ending September 30, 2027 (Fiscal Year 2026/2027). The purpose of the Regular Board Meeting is to consider any other District business that may lawfully and properly come before the Board. A copy of the Proposed Final Budget and/or the Agenda may be obtained from the Districts website or by contacting the District Manager at nnguyen@ sdsinc.org or 786-347-2700 Ext. 2027, during normal business hours.
The meetings are open to the public and will be conducted in accordance with the provisions of Florida law. Meetings may be continued to a date, time, and place to be specified on the record at the meeting. There may be occasions when Board Supervisors or District Staff may participate by speaker telephone.
Any person requiring special accommodations at this meeting because of a disability or physical impairment should contact the District Manager at least seven (7) days prior to the meeting. If you are hearing or speech impaired, please contact the Florida Relay Service by dialing 7-1-1 or 1-800-955-8771 (TTY)/1-800-955-8770 (Voice), for aid in contacting the District Managers Office.
Each person who decides to appeal any decision made by the Board with respect to any matter considered at the public hearings or meeting is advised that person will need a record of proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made, including the testimony and evidence upon which such appeal is to be based.
Meetings may be cancelled from time to time without advertised notice. HILLCREST COMMUNITY DEVELOPMENT DISTRICT
www.hillcrestcdd.org 5/1/2026, 5/8/2026
66036

RESOLUTION 2026-02
[FY 2026/2027 APPROPRIATION RESOLUTION]

THE ANNUAL APPROPRIATION RESOLUTION OF THE HILLCREST COMMUNITY DEVELOPMENT DISTRICT (“DISTRICT”) RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGET(S) FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2026, AND ENDING SEPTEMBER 30, 2027; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, for the fiscal year beginning October 1, 2026, and ending September 30, 2027 (“FY 2026/2027”), the District Manager prepared and submitted to the Board of Supervisors (“Board”) of the Hillcrest Community Development District (“District”) prior to June 15, 2025, proposed budget(s) (“Proposed Budget”) along with an explanatory and complete financial plan for each fund of the District, pursuant to the provisions of Section 190.008(2)(a), Florida Statutes; and

WHEREAS, at least sixty (60) days prior to the adoption of the Proposed Budget, the District filed a copy of the Proposed Budget with the local general-purpose government(s) having jurisdiction over the area included in the District pursuant to the provisions of Section 190.008(2)(b), Florida Statutes; and

WHEREAS, the Board set a public hearing on the Proposed Budget and caused notice of such public hearing to be given by publication pursuant to Section 190.008(2)(a), Florida Statutes; and
WHEREAS, the District Manager posted the Proposed Budget on the District’s website in accordance with Section 189.016, Florida Statutes; and

WHEREAS, Section 190.008(2)(a), Florida Statutes, requires that, prior to October 1st of each year, the Board, by passage of the Annual Appropriation Resolution, shall adopt a budget for the ensuing fiscal year and appropriate such sums of money as the Board deems necessary to defray all expenditures of the District during the ensuing fiscal year.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE HILLCREST COMMUNITY DEVELOPMENT DISTRICT:
SECTION 1.   BUDGET

The Proposed Budget, attached hereto as Exhibit A, as amended by the Board, is hereby adopted in accordance with the provisions of Section 190.008(2)(a), Florida Statutes (“Adopted Budget”), and incorporated herein by reference; provided, however, that the comparative figures contained in the Adopted Budget may be subsequently revised as deemed necessary by the District Manager to reflect actual revenues and expenditures.
The Adopted Budget, as amended, shall be maintained in the office of the District Manager and at the District’s Local Records Office and identified as “The Budget for the Hillcrest Community Development District for the Fiscal Year Ending September 30, 2026.”

The Adopted Budget shall be posted by the District Manager on the District’s official website in accordance with Section 189.016, Florida Statutes and shall remain on the website for at least two (2) years.

SECTION 2.	APPROPRIATIONS

There is hereby appropriated out of the revenues of the District, for FY 2026/2027, the sum(s) set forth in Exhibit A to be raised by the levy of assessments and/or otherwise, which sum is deemed by the Board to be necessary to defray all expenditures of the District during said budget year, to be divided and appropriated as set forth in Exhibit A.

SECTION 3.	BUDGET AMENDMENTS
Pursuant to Section 189.016, Florida Statutes, the District at any time within FY 2026/2027 or within 60 days following the end of the FY 2026/2027 may amend its Adopted Budget for that fiscal year as follows:

A line-item appropriation for expenditures within a fund may be decreased or increased by motion of the Board recorded in the minutes, and approving the expenditure, if the total appropriations of the fund do not increase.

The District Manager or Treasurer may approve an expenditure that would increase or decrease a line-item appropriation for expenditures within a fund if the total appropriations of the fund do not increase and if either (i) the aggregate change in the original appropriation item does not exceed the greater of $15,000 or 15% of the original appropriation, or (ii) such expenditure is authorized by separate disbursement or spending resolution.
Any other budget amendments shall be adopted by resolution and consistent with Florida law. The District Manager or Treasurer must ensure that any amendments to the budget under this paragraph c. are posted on the District’s website in accordance with Section 189.016, Florida Statutes, and remain on the website for at least two (2) years.

SECTION 4.	EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.
PASSED AND ADOPTED THIS 21st DAY OF May 2026.
ATTEST:	HILLCREST COMMUNITY DEVELOPMENT DISTRICT

Secretary / Assistant Secretary	Chair/Vice Chair, Board of Supervisors
Exhibit A:	FY 2026/2027 Budget

Hillcrest
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

ASSESSMENT COMPARISON

FINAL BUDGET
HILLCREST COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2026/2027
OCTOBER 1, 2026 - SEPTEMBER 30, 2027

REVENUES	
FISCAL YEAR 2026/2027
BUDGET	
O&M Assessments	133,712	
Debt Assessments	662,543	
Interest Income	1,500	
		
TOTAL REVENUES	$	797,755	
		
EXPENDITURES		
Supervisor Fees	5,000	
Payroll Taxes (Employer)	400	
Engineering/Inspections	3,000	
Management	41,040	
Legal	12,000	
Assessment Roll	5,000	
Audit Fees	3,700	
Arbitrage Rebate Fee	650	
Insurance	8,800	
Legal Advertisements	1,975	
Miscellaneous	675	
Postage	300	
Office Supplies	500	
Dues & Subscriptions	175	
Trustee Fees	4,250	
Continuing Disclosure Fee	500	
Stormwater System Maintenance	15,000	
Miscellaneous Lake Maintenance	13,000	
Perimeter Wall	5,600	
Stormwater 20-Year Analysis Report	3,000	
Maintenance Contingency	2,625	
	.	
TOTAL EXPENDITURES	$	127,190	
		
REVENUES LESS EXPENDITURES	$	670,565	
		
Bond Payments	(622,790)	
		
BALANCE	$	47,775	
		
County Appraiser & Tax Collector Fee	(15,924)	
Discounts For Early Payments	(31,851)	
		
EXCESS/ (SHORTFALL)	$	-	
		
Carryover From Prior Year	0	
		
NET EXCESS/ (SHORTFALL)	$	-	

DETAILED FINAL BUDGET
HILLCREST 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	135,432	133,720	133,712	Expenditures/.94	
Debt Assessments	662,538	662,543	662,543	Bond Payments/.94	
Interest Income	11,911	1,200	1,500	Interest Projected At $125 Per Month	
					
TOTAL REVENUES	$	809,881	$	797,463	$	797,755		
					
EXPENDITURES					
Supervisor Fees	800	5,000	5,000	Supervisor Fees	
Payroll Taxes (Employer)	61	400	400	Projected At 8% Of Supervisor Fees	
Engineering/Inspections	4,375	3,000	3,000	No Change From 2025/2026 Budget	
Management	38,856	39,972	41,040	CPI Adjustment	
Legal	4,619	13,000	12,000	$1,000 Decrease From 2025/2026 Budget	
Assessment Roll	5,000	5,000	5,000	As Per Contract	
Audit Fees	3,500	3,600	3,700	Accepted Amount For 2025/2026 Audit	
Arbitrage Rebate Fee	650	650	650	No Change From 2025/2026 Budget	
Insurance	7,511	8,700	8,800	FY 25/26 Expenditure Was $8,262	
Legal Advertisements	1,652	2,000	1,975	$25 Decrease From 2025/2026 Budget	
Miscellaneous	232	700	675	$25 Decrease From 2025/2026 Budget	
Postage	129	300	300	No Change From 2025/2026 Budget	
Office Supplies	337	500	500	No Change From 2025/2026 Budget	
Dues & Subscriptions	175	175	175	No Change From 2025/2026 Budget	
Trustee Fees	3,709	3,800	4,250	FY 25/26 Expenditure Was $4,219	
Continuing Disclosure Fee	350	500	500	No Change From 2025/2026 Budget	
Stormwater System Maintenance	1,600	15,000	15,000	No Change From 2025/2026 Budget	
Miscellaneous Lake Maintenance	0	13,000	13,000	No Change From 2025/2026 Budget	
Perimeter Wall	0	5,600	5,600	No Change From 2025/2026 Budget	
Stormwater 20-Year Analysis Report	0	3,000	3,000	Fifth Of Five Years - Total Cost = $15,000	
Maintenance Contingency	0	3,000	2,625	Maintenance Contingency	
		.	.		
TOTAL EXPENDITURES	$	73,556	$	126,897	$	127,190		
					
REVENUES LESS EXPENDITURES	$	736,325	$	670,566	$	670,565		
					
Bond Payments	(636,098)	(622,790)	(622,790)	2027 Principal & Interest Payments	
					
BALANCE	$	100,227	$	47,776	$	47,775		
					
County Appraiser & Tax Collector Fee	(1,358)	(15,924)	(15,924)	Two Percent Of Total Assessment Roll	
Discounts For Early Payments	(29,646)	(31,852)	(31,851)	Four Percent Of Total Assessment Roll	
					
EXCESS/ (SHORTFALL)	$	69,223	$	-	$	-		
					
Carryover From Prior Year	0	0	0		
					
NET EXCESS/ (SHORTFALL)	$	69,223	$	-	$	-		

DETAILED FINAL DEBT SERVICE FUND BUDGET
HILLCREST 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	
36,081	
1,000	
2,000	
Projected Interest For 2026/2027	

NAV Tax Collection	
636,098	
622,790	
622,790	
Maximum Debt Service Collection	

Total Revenues	
$	672,179	
$	623,790	
$	624,790		

EXPENDITURES					

Principal Payments	
200,000	
220,000	
225,000	
Principal Payment Due In 2027	

Interest Payments	
414,775	
402,375	
393,575	
Interest Payments Due In 2027	

Bond Redemption	
0	
1,415	
6,215	
Estimated Excess Debt Collections	

Total Expenditures	
$	614,775	
$	623,790	
$	624,790		

Excess/ (Shortfall)	

$	57,404	

$	-	

$	-		

Series 2018 Bond Information

Original Par Amount =	$9,805,000	November 1st	
Interest Rate =	3.625% - 5.000%	May 1st & November 1st	
Issue Date =	January 2018		
Maturity Date =

Par Amount As Of 1/1/26 =	November 2048

$8,485,000		

HILLCREST COMMUNITY DEVELOPMENT DISTRICT ASSESSMENT COMPARISON

Fiscal Year 2023/2024
	Assessment*		Fiscal Year 2024/2025
	Assessment*		Fiscal Year 2025/2026
	Assessment*		Fiscal Year 2026/2027
  Projected Assessment*		

O & M For Single Familys	

$	207.60	

$	207.34	

$	207.33	

$	207.32	
Debt For Single Familys	 $	1,146.80	 $	1,146.80	 $	1,146.80	 $	1,146.80	
Total For Single Family	$	1,354.40	$	1,354.14	$	1,354.13	$	1,354.12	

O & M For Townhomes	
$	
207.60	
$	
207.34	
$	
207.33	
$	
207.32	
Debt For Townhomes	 $	938.29	 $	938.29	 $	938.29	$	938.29	
Total For Townhomes	$	1,145.89	$	1,145.63	$	1,145.62	$	1,145.61	

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

Community Information:
Single Familys:	275 Units Townhomes:	 370 Units
Total:	645 Units

RESOLUTION 2026-03
[FY 2026/2027 ASSESSMENT RESOLUTION]

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE HILLCREST COMMUNITY DEVELOPMENT DISTRICT PROVIDING FOR FUNDING FOR THE FY 2026/2027 ADOPTED BUDGET(S); PROVIDING FOR THE COLLECTION AND ENFORCEMENT OF SPECIAL ASSESSMENTS, INCLUDING BUT NOT LIMITED TO PENALTIES AND INTEREST THEREON; CERTIFYING AN ASSESSMENT ROLL; PROVIDING FOR AMENDMENTS TO THE ASSESSMENT ROLL; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Hillcrest Community Development District (“District”) is a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, for the purpose of providing, operating and maintaining infrastructure improvements, facilities and services to the lands within the District, located in Broward County, Florida (“County”); and
WHEREAS, the District has constructed or acquired various infrastructure improvements and provides certain services in accordance with the District’s adopted capital improvement plan and Chapter 190, Florida Statutes; and

WHEREAS, for the fiscal year beginning October 1, 2026, and ending September 30, 2027 (“FY 2026/2027”), the Board of Supervisors (“Board”) of the District has determined to undertake various operations and maintenance and other activities described in the District’s budget (“Adopted Budget”), attached hereto as Exhibit A; and

WHEREAS, pursuant to Chapter 190, Florida Statutes, the District may fund the Adopted Budget through the levy and imposition of special assessments on benefitted lands within the District and, regardless of the imposition method utilized by the District, under Florida law the District may collect such assessments by direct bill, tax roll, or in accordance with other collection measures provided by law; and

WHEREAS, in order to fund the District’s Adopted Budget, the District’s Board now desires to adopt this Resolution setting forth the means by which the District intends to fund its Adopted Budget.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE HILLCREST COMMUNITY DEVELOPMENT DISTRICT:
FUNDING. The District’s Board hereby authorizes the funding mechanisms for the Adopted Budget as provided further herein and as indicated in the Adopted Budget attached hereto as Exhibit A and the assessment roll attached hereto as Exhibit B (“Assessment Roll”).

OPERATIONS AND MAINTENANCE ASSESSMENTS.
Benefit Findings. The provision of the services, facilities, and operations as described in Exhibit A confers a special and peculiar benefit to the lands within the District, which benefit exceeds or equals the cost of the assessments. The allocation of the assessments to the specially benefitted lands is shown in Exhibit A and Exhibit B and is hereby found to be fair and reasonable.

O&M Assessment Imposition. Pursuant to Chapter 190, Florida Statutes, a special assessment for operations and maintenance (“O&M Assessment(s)”) is hereby levied and imposed on benefitted lands within the District and in accordance with Exhibit A and Exhibit B. The lien of the O&M Assessments imposed and levied by this Resolution shall be effective upon passage of this Resolution.
Maximum Rate. Pursuant to Section 197.3632(4), Florida Statutes, the lien amount shall serve as the “maximum rate” authorized by law for operation and maintenance assessments.

DEBT SERVICE SPECIAL ASSESSMENTS. The District’s Board hereby certifies for collection the FY 2026/2027 installment of the District’s previously levied debt service special assessments (“Debt Assessments,” and together with the O&M Assessments, the “Assessments”) in accordance with this Resolution and as further set forth in Exhibit A and Exhibit B, and hereby directs District staff to affect the collection of the same.
COLLECTION AND ENFORCEMENT; PENALTIES; INTEREST.  Pursuant to Chapter 190,
Florida Statutes, the District is authorized to collect and enforce the Assessments as set forth below.

Tax Roll Assessments. To the extent indicated in Exhibit A and Exhibit B, those certain O&M Assessments (if any) and/or Debt Assessments (if any) imposed on the “Tax Roll Property” identified in Exhibit B shall be collected by the County Tax Collector at the same time and in the same manner as County property taxes in accordance with Chapter 197, Florida Statutes (“Uniform Method”). That portion of the Assessment Roll which includes the Tax Roll Property is hereby certified to the County Tax Collector and shall be collected by the County Tax Collector in the same manner and time as County property taxes. The District’s Board finds and determines that such collection method is an efficient method of collection for the Tax Roll Property.
Future Collection Methods. The District’s decision to collect Assessments by any particular method – e.g., on the tax roll or by direct bill – does not mean that such method will be used to collect special assessments in future years, and the District reserves the right in its sole discretion to select collection methods in any given year, regardless of past practices.

ASSESSMENT ROLL; AMENDMENTS. The Assessment Roll, attached hereto as Exhibit B, is hereby certified for collection. The Assessment Roll shall be collected pursuant to the collection methods provided above. The proceeds therefrom shall be paid to the District. The District Manager shall keep apprised of all updates made to the County property roll by the Property Appraiser after the date of this Resolution and shall amend the Assessment Roll in accordance with any such updates, for such time as authorized by Florida law, to the County property roll.

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.

EFFECTIVE DATE. This Resolution shall take effect upon the passage and adoption of this Resolution by the Board.
PASSED AND ADOPTED this 21st day of May, 2026.

ATTEST:	HILLCREST COMMUNITY DEVELOPMENT DISTRICT

Secretary / Assistant Secretary

By:	 Its:	

Exhibit A:	Budget
Exhibit B:	Assessment Roll

RESOLUTION NO. 2026-04

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE HILLCREST 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 Hillcrest Community Development District (the "District") to establish a regular meeting schedule for fiscal year 2026/2027; and

WHEREAS, the Board of Supervisors (the “Board”) 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 HILLCREST COMMUNITY DEVELOPMENT DISTRICT, BROWARD COUNTY, FLORIDA, AS FOLLOWS:

Section 1.   The above recitals are hereby adopted the Board.

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 by the Board and authorized to be published.
PASSED, ADOPTED and EFFECTIVE this 21st day of  May, 2026.

ATTEST:	HILLCREST
COMMUNITY DEVELOPMENT DISTRICT

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

HILLCREST COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2026/2027 REGULAR MEETING SCHEDULE
NOTICE IS HEREBY GIVEN that the Board of Supervisors (the “Board”) of the Hillcrest Community Development District (the “District”) will hold Regular Meetings at 8:30 a.m. at the Parkview at Hillcrest Clubhouse Community Room located at 4500 Hillcrest Drive, Hollywood, Florida 33021 on the following dates:

October 15, 2026
November 19, 2026
January 21, 2027
March 18, 2027
May 20, 2027
July 15, 2027
September 16, 2027

The purpose of the 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 Agendas for any of the meetings may be obtained from the District’s website or by contacting the District Manager at nnguyen@sdsinc.org and/or toll free at 1-877-737-4922.

There may be occasions when one or two Board members will participate by telephone; therefore, a speaker telephone will be present at the meeting location so that Board members may be fully informed of the discussions taking place. Meetings may be continued as found necessary to a time and place specified on the record.

If any person decides to appeal any decision made with respect to any matter considered at these meetings, such person will need a record of the proceedings and such person may need to ensure that a verbatim record of the proceedings is made at his or her own expense and which record includes the testimony and evidence on which the appeal is based.

In accordance with the provisions of the Americans with Disabilities Act, any person requiring special accommodations or an interpreter to participate at any of these meetings should contact the District Manager at nnguyen@sdsinc.org 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.

HILLCREST COMMUNITY DEVELOPMENT DISTRICT

www.hillcrestcdd.org

PUBLISH: SUN SENTINEL	10/05/26

RESOLUTION 2026-05

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE HILLCREST COMMUNITY DEVELOPMENT DISTRICT TO DESIGNATE DATE, TIME AND PLACE OF PUBLIC HEARING AND AUTHORIZATION TO PUBLISH NOTICE OF SUCH HEARING FOR THE PURPOSE OF ADOPTING RULES OF PROCEDURE; AND PROVIDING AN EFFECTIVE DATE

Whereas, the Hillcrest Community Development District (the “District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes; and

Whereas, the Board of Supervisors of the District (the “Board”) is authorized by Section 190.011(5), Florida Statutes, to adopt rules and orders pursuant to Chapter 120, Florida Statutes.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE HILLCREST COMMUNITY DEVELOPMENT DISTRICT:
Section 1. A Public Hearing will be held to adopt Rules of Procedure on September 17, 2026, at 8:30 a.m., in the Parkview at Hillcrest Clubhouse Community Room located at 4500 Hillcrest Drive, Hollywood, Florida 33021.
Section 2. The District Secretary is directed to publish notice of the hearing in accordance with Section 120.54, Florida Statutes.
Section 3. This Resolution shall become effective immediately upon its adoption.
Passed and adopted this 21st day of May, 2026.
ATTEST:	HILLCREST COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chair/Vice Chair, Board of Supervisors

RESOLUTION 2026-06

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE HILLCREST COMMUNITY DEVELOPMENT DISTRICT ACCEPTING THE CERTIFICATION OF THE DISTRICT ENGINEER THAT THE SERIES 2018 PROJECT IS COMPLETE; DECLARING THE SERIES 2018 PROJECT IS COMPLETE; FINALIZING THE SPECIAL ASSESSMENTS SECURING THE DISTRICT’S SERIES 2018 SPECIAL ASSESSMENT BONDS; PROVIDING FOR A SUPPLEMENT TO THE IMPROVEMENT LIEN BOOK; PROVIDING FOR SEVERABILITY, CONFLICTS, AND AN EFFECTIVE DATE.

Whereas, the Hillcrest Community Development District (the “District”) is a local unit of special-purpose government located Broward County, and established pursuant to Chapter 190, Florida Statutes, as amended, (the “Act”) for the purposes of constructing, installing, acquiring, operating and/or maintaining public infrastructure improvements; and
Whereas, on September 14, 2017, and November 16, 2017 the Board of Supervisors (“Board”) of the District adopted Resolution No. 2017-19, and 2017-30 authorizing, among other things, the issuance of not to exceed $14,500,000 in aggregate principal amount of its Special Assessment Bonds in order to finance the costs of the design, construction and/or installation of public infrastructure and improvements providing benefit to developable lands within the Series 2018 Project of the District; and

Whereas, the Board, after due notice and a public hearing, met as an equalizing Board pursuant to the provisions of Section 170.08, Florida Statutes, and adopted Resolution No. 2017-20, 2017-21, 2017-24 and 2017-33 (together, the “Assessment Resolution”), which, among other things:
Adopted the Master Engineer’s Report, dated September 6, 2017, (the “Engineer’s Report”), and which describes the components of its Project, as defined in the Indenture (defined below) (the “Series 2018 Project”); and
Adopted the Master Special Assessment Methodology Report, dated September 14, 2017, as supplemented by the Supplemental Special Assessment Methodology Report for the Special Assessment Revenue Bonds Series 2018, dated December 11, 2017 (together, the “Methodology Report”); and

Authorized the Series 2018 Project, equalized and levied special assessments to defray the portion of the costs of the Series 2018 Project that would be financed with the Series 2018 Bonds (defined below), and provided that the levy shall be a lien on the property so assessed co-equal with the lien of all state, county, district, municipal or other governmental taxes, all in accordance with Section 170.08, Florida Statutes; and

Whereas, on December 4, 2017, the District issued its $14,500,000 Hillcrest Community Development District Special Assessment, Series 2018 (“Series 2018 Bonds”) for the purpose of funding the construction, installation, and acquisition of the Series 2018 Project; and
Whereas, the Series 2018 Bonds were issued pursuant to that certain Master Trust Indenture, dated December 1, 2017, and First Supplemental Trust Indenture, dated December 1, 2017, between the District and U.S. Bank National Association (“Trustee”) (collectively, the “Indenture”).

Whereas, the Series 2018 Project specially benefits certain lands within the District (“Lands”), as set forth in the Assessment Resolution, and it is reasonable, proper, just and right to assess the costs of the Series 2018 Project financed with the Series 2018 Bonds to the specially benefited Lands as set forth in the Assessment Resolution and this Resolution; and
Whereas, the Series 2018 Project, and all components thereof, have been completed; and
WHEREAS, pursuant to Chapter 170, Florida Statutes, and the Indenture, the District Engineer executed and delivered a Certificate of Completion dated May 18, 2024 (“Engineer’s Certification”), attached hereto as Exhibit A, wherein the District Engineer certified the Series 2018 Project complete; and

Whereas, upon receipt of and in reliance upon the Engineer’s Certification, the District’s Board desires to certify the Series 2018 Project complete in accordance with the Indenture; and
Whereas, the completion of the Series 2018 Project resulted in a balance of $0 in the 2018 Acquisition and Construction Account; and
Whereas, Chapter 170, Florida Statutes, requires that upon completion of the Series 2018 Project, the District is to credit each of the assessments the difference, if any, between the amount assessed and the actual cost of the Series 2018 Project.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE HILLCREST COMMUNITY DEVELOPMENT DISTRICT:

Section 1. Incorporation of Recitals. 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. Authority for this Resolution. This Resolution is adopted pursuant the Indenture and provisions of Florida law, including Chapters 170, 190, and 197, Florida Statutes, and the Act.

Section 3. Acceptance and Certification of Completion of the Series 2018 PROJECT. The
Board hereby accepts the Engineer’s Certification, attached hereto as Exhibit A, and certifies the Series 2018 Project complete in accordance with the Assessment Resolution and the Indenture. The Completion Date, as that term is defined in the Master Trust Indenture, shall be the date of the Engineer’s Certification.
Section 4. Finalization of Special Assessments Securing Series 2018 Bonds. Pursuant to
Section 170.08, Florida Statutes, and the Assessment Resolution, special assessments securing the Series 2018 Bonds on the Lands are to be credited the difference in the assessment as originally made, approved, and confirmed and a proportionate part of the actual project costs of the Series 2018 Project. The Methodology Report accurately reflects the amount of special assessments securing repayment of the Series 2018 Bonds. Therefore, pursuant to Section 170.08, Florida Statutes, and the Assessment Resolution, the special assessments on parcels specially benefitted by the Series 2018 Project are hereby finalized in the amount of the outstanding debt due on the Series 2018 Bonds in accordance with the Assessment Methodology, and is apportioned in accordance with the Assessment Methodology, and with the Final Assessment Lien Roll attached hereto as Exhibit B.

Section 5. Improvement Lien Book. Immediately following the adoption of this Resolution, the special assessments as reflected herein shall be recorded by the Secretary of the Board of the District in the District’s “Improvement Lien Book.” The special assessment or assessments against each respective parcel shall be and shall remain a legal, valid and binding first lien on such parcel until paid and such lien shall be coequal with the lien of all state, county, district, municipal or other governmental taxes and superior in dignity to all other liens, titles, and claims.

Section 6. Other Provisions Remain in Effect. This Resolution is intended to supplement the Assessment Resolution which remains in full force and effect. This Resolution and the Assessment Resolution shall be construed to the maximum extent possible to give full force and effect to the provisions of each resolution. All District resolutions or parts thereof in actual conflict with this Resolution are, to the extent of such conflict, superseded and repealed.
Section 7. Severability. If any section or part of a section of this Resolution is declared invalid or unconstitutional, the validity, force and effect of any other section or part of a section of this Resolution shall not thereby be affected or impaired unless it clearly appears that such other section or part of a section of this Resolution is wholly or necessarily dependent upon the section or part of a section so held to be invalid or unconstitutional.

Section 8. Conflicts. All District resolutions or parts thereof in conflict herewith are, to the extent of such conflict, superseded and repealed.
Section 9. Effective Date. This Resolution shall take effect immediately upon its adoption.

PASSED AND ADOPTED this 21st day of May, 2026.
ATTEST:	HILLCREST COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairman/Vice Chairman Exhibit A:	Engineer’s Certificate
Exhibit B:	Final Assessment Lien Roll

Exhibit A:
Engineer’s Certificate of Completion Dated November 18, 2024

Exhibit B: Assessment Lien Roll