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LTC 370-2019 CERTIFIED JULY 1st ASSESSMENT ROLLOFFICE OF THE CITY MANAGER LTC# 370-2019 LETTER TO COMMISSION TO: Mayor Dan Gelber and Members oft e City Com FROM: Jimmy L. Morales, City Manager DATE: July 1, 2019 SUBJECT: CERTIFIED JULY 18 T ASSESSME The purpose of this Letter to Commission (LTC) is to transmit the 2019 Certification of Taxable Values as of July 1, 2019 provided by the Miami-Dade County Property Appraiser's Office for the City of Miami Beach, which have been attached. These values as of July 1, 2019 will be utilized in the development of the FY 2020 budget. The attached values reflect an overall increase in property values of approximately $1.2 billion, or 3.1 %, from the 2018 Certified Taxable Values of $38.9 billion to the 2019 Certified Taxable Values of $40.1 billion. More specifically, the values include a $1.1 billion, or 2.8%, increase in existing property values and a $116.4 million, or 62.5%, increase in new construction values. Applying the overall increase in values to General Fund property tax revenues would result in a projected increase of approximately $5.2 million in property tax revenue citywide (outside of the City Center Redevelopment Agency). This represents an increase of approximately $526,000 over the General Fund property tax revenue projections of $4.7 million based on the 2019 Estimated 3.0% increase in Taxable Values provided by the Miami-Dade County Property Appraiser's Office as of June 1, 2019 and reported to the Mayor and City Commission in the Letter to Commission (LTC 318-2019) dated June 3, 2019. Preliminary property tax revenue projections as of June 1, 2019 assumed property values within the City Center RDA would increase by approximately 5.0% over the certified July 1, 2018 values based on historical trends. However, based on the certified July 1, 2019 values provided by the Miami-Dade County Property Appraiser's Office, property values within the City Center Redevelopment Agency increased by approximately 4.4% over the certified July 1, 2018 values, thereby slightly increasing the citywide total of General Fund property tax revenues by a greater percentage than originally projected as of June 1, 2019. f July 2018 1: July 2019 $ :: % : f Certified i1 Certified : Change, Change P t A roper y ssessmen Existing Values 38,701 ,545,195 39,796,383,821 1 ,094,838,626 2.8% New Construction 186,115,906 302,508,638 116,392,732 62.5% Total Citywide 38,887,661,101 40,098,892,459 1,211,231,358 3.1% City Center RDA -5,993,199,959 -6;258,372, 786 ·265, 172,827 4.4% Total Citywide· Net of City Center RDA 32,894,461,142 33,840,519,673 946,058,531 2.9% Property Tax Revenue Projection 182,168,000 187,389,000 5,221,000 2.9% MIAMI-DADE COUNTY PROPERTY APPRAISER 2019 Taxable Values by Taxing Authority JULY 1, 2019 TAXING AUTHORITY 01 MIAMI 0101 MIAMI ( DDA) 02 MIAMI BEACH ~01MBNORMANDYSHORES 03 CORAL GABLES 04 HIALEAH 05 MIAMI SPRINGS 06 NORTH MIAMI 07 NORTH MIAMI BEACH 08 OPA-LOCKA 09 SOUTH MIAMI 10 HOMESTEAD 11 MIAMI SHORES 12 BAL HARBOUR 13 BAY HARBOR ISLANDS 14 SURFSIDE 15 WEST MIAMI 16 FLORIDA CITY 17 BISCAYNE PARK 18 EL PORTAL 19 GOLDEN BEACH 20 PINECREST 21 INDIAN CREEK 22 MEDLEY 23 N. BAY VILLAGE 24 KEY BISCAYNE 25 SWEETWATER 26 VIRGINIA GARDENS 27 HIALEAH GARDENS 28 AVENTURA 30 UNINCORPORATED 31 SUNNY ISLES BEACH 32 MIAMI LAKES 33 PALMETTO BAY 34 MIAMI GARDENS 35 DORAL 36 CUTLER BAY COUNTY-WIDE FIRE AND RESCUE LIBRARY SCHOOL BOARD S FL WATER MNGT DIST FL INLAND NAV DIST THE CHILDREN'S TRUST 2018 PRELIMINARY TAXABLE VALUE 53,357' 1 05,033 19,469,904,269 38,887,661 '1 01 212,105,373 16,023,377,296 10,380,884,716 2019 TAXABLE VALUE BEFORE NEW CONSTRUCTION 55,741,638,701 19,911 ,317,273 39,796,383,821 219,807,591 16,628,038,192 11,097,040,934 1 '198,702,267 1,253,303,976 3,101,696,052 3,281,665,574 2,932,458,209 3,098,153,829 887,432,725 962,271,647 1,918,166,785 1,976,074,453 2,857,501,054 3,042,760,442 1 '118,032,960 1 '187,450,400 5,498,822,089 5,488,688,497 1,214,738,329 1 ,272,012,544 3,086,020,534 3,110,303,017 550,069,469 568,145,376 529,435,136 555,483,981 217,723,560 228,382,630 159,201,908 167,895,744 1,095,765,448 1 '111 ,206,881 4,810,485,495 4,94 7,403,141 607,887,808 636,701 ,902 2,263,979,563 2,418,951 '165 1,079,858,914 1,087,432,858 8,532,625,700 8,287,260,818 1 '759,085,298 1,846,873,965 268,531 '771 265,037,291 1,285,416,369 1 ,379,190,227 10,365,840,176 10,329,003,588 76,772,241,745 81,520,367,495 11 '120,535,585 10,648,993,425 3,213,878,488 3,310,347,187 2,930, 712,611 3,044,538,230 4,576,969,590 4,917,388,335 13,185,785,200 13,507,424,567 2,517,709,992 2,639,475,462 290,087,138,467 301,253,121,697 163,103,694,160 169,912,476,773 264,182,697,102 274,215,219,219 322,193,015,087 332,198,181,741 292,338,015,696 292,338,015,696 292,338,015,696 303,510,784,452 303,510,784,452 303,510,784,452 L.ni:2019 " • <. . P~eU~INARY PERCENT NEW ''•'TAXABLE · -•vALUE······· CHANGE CONSTRUCTION . 4.5% 3,219,960,716 .; . '!?8,9(;)1 ,_599 ,417 2.3% 2.3% 3.6% 3.8% 6.9% 4.6% 5.8% 5.7% 8.4% 3.0% 6.5% 6.2% -0.2% 4.7% 0.8% 3.3% 4.9% 4.9% 5.5% 1.4% 2.8% 4.7% 6.8% 0.7% -2.9% 5.0% -1.3% 7.3% -0.4% 6.2% -4.2% 3.0% 3.9% 7.4% 2.4% 4.8% 3.8% 4.2% 3.8% 3.1% 3.8% 3.8% 3.8% 1,279,650,867 /2i;H'lo,9~a.14o 302,508,638 ·~o,o9a,l392,459 3,896,854 ''zi3,7b4,445 308,328,426 ~a.9:3aS66J1a 2o9.o2o.o29 "'n:3ae.o6o-.963 3,158,649 • t.i¥56,~6~.9~5 1 04,640,397 :-?~~f~t~~9,i~,Q~\~c?.;l. 300,883,866 •:3,399,037.695 192,167,032 ·:t1~4.4:313,~79 10,997,785 1 1.98'l,o72,238 1 :;:::::::: ~;!:!~~~:f:~! 61 ,863,457 . '• ;: • ; '~,001 <_,,-}fl~ f!;~..:':~> 6,330,378 ...•.... ;: .. ' :39'5 1 ,688,982 __ .. /569 .. aa4,35B ~ " ~ . ·e:;-__ .;._ .• _·; ~:~~~:!~~ ~~/~~~~€~t~·i6 -47,591 ·t .. ;167,848,153 ::::~:~;i >fi!i!~ 3,773,431. 'Ii:t~1~@:~~~ '~:l~~:i~~ ";ftllli 411,183,044 h1q~74o,ja6,6~2 ::::::::~:: ,''~~§:~~~~~ 55,244,829 ~;~·365,592,016 ,::::!:::: ~~~~~~~!; 208,206,019 .. 13-,715,630,586 11,037,160 42,f;)_so~k1,~;~~2 7,388,336,021 ~'1sa.~i1·~s;:91~ r .. x ., •. ,,; .•..• 3,325,122,337 1'7:3,2,37:,~99,1;10 6,747,098,317 ·;·is6;962'.317,si6 7,395,ooo,697 ' 3aQ;p93A e2;~.1a 7,395,ooo,697 >31 b,Yo{'i85,r49 7,395,ooo,697 · '~~1Bi~6~;7~5;~·49 7,395,000,697 31q,965~:tl35~149 PERCENT CHANGE FROM 2018 10.5% 8.8% 3.1% 5.5% 5.7% 8.9% 4.8% 9.2% 15.9% 30.1% 3.6% 10.0% 7.0% 0.0% 9.8% 1.0% 3.6% 5.7% 6.2% 5.4% 5.9% 4.5% 7.5% 6.8% 1.1% -2.6% 5.4% -0.7% 7.6% 3.6% 7.3% 4.0% 4.7% 4.2% 8.3% 4.0% 5.3% 6.4% 6.2% 6.4% 5.4% 6.4% 6.4% 6.4%