96-22121 RESO
RESOLUTION NO. 96-22121
A RESOLUTION OF THE BOARD OF DIRECTORS OF THE NORMANDY
SHORES LOCAL GOVERNMENT NEIGHBORHOOD IMPROVEMENT
DISTRICT ADOPTING A TENTATIVE AD VALOREM MILLAGE OF 0.980
MILLS FOR THE NORMANDY SHORES LOCAL GOVERNMENT
NEIGHBORHOOD IMPROVEMENT DISTRICT, WHICH IS EIGHT AND
NINE-TENTHS PERCENT (8.9%) LESS THAN THE "ROLLED-BACK"
RATE OF 1.067 MILLS, FOR FISCAL YEAR 1996/97, SUBJECT TO A
SECOND PUBLIC HEARING AT 5:03 P. M., WEDNESDAY, SEPTEMBER
25, 1996.
WHEREAS, for the purpose of providing security services within the Normandy Shores
neighborhood area, the Mayor and City Commission adopted Ordinance No. 93-2881 on October
20, 1993, which authorized the creation of the Normandy Shores Local Government Neighborhood
Improvement District (District); and
WHEREAS, for the purpose of providing security services within the District, the Ad
Valorem millage rate assigned amounts to 0.980 mills; and
WHEREAS, the millage rate reflected is eight and nine tenths percent (8.9%) less than
the "rolled-back" rate of 1.067 mills.
WHEREAS, on September 12, 1996, a public hearing was held before the Mayor and
City Commission, acting as the Board of Directors of the District (Board), on the proposed
operating millage rate and tentative operating budget for the District for FY 1996/97.
NOW THEREFORE, BE IT DULY RESOLVED BY THE BOARD OF DIRECTORS
OF THE NORMANDY SHORES LOCAL GOVERNMENT NEIGHBORHOOD
IMPROVEMENT DISTRICT, as follows:
(1) Pursuant to Section 200.065, Florida Statutes, there is hereby levied a tax of 0.980
mills for Fiscal Year 1996/97 on all taxable and non-exempt real and personal property located
within the boundaries of the Normandy Shores Neighborhood Improvement District for the purpose
of providing security services.
(2) The tentatively adopted millage rate for the Normandy Shores Local Government
Neighborhood Improvement District for Fiscal Year 1996/97 is subject to a second and final public
hearing at 5:03P. M., Wednesday, September 25, 1996, in the City Commission Chambers, City
Hall, 1700 Convention Center Drive, Miami Beach, Florida.
PASSED and ADOPTED this 12
ATTEST:
~6~ r~
CITY CLERK
( "
By 1ft~~
D~te .J/5t/jk_e.
CITY HALL 1700 CONVENTION CENTER DRIVE MIAMI BEACH FLORIDA 33139
CITY OF MIAMI BEACH
COMMISSION MEMORANDUM NO. ~O -~ '-
TO:
Mayor Seymour Gelber and
Members of the City Commission
DATE: September 12, 1996
SUBJECT:
Jose Garcia-Pedrosa ~
City Manager
A RESOLUTION OPTING: 1) THE TENTATIVE AD VALOREM
MILLAGE OF 0.980 MILLS FOR THE NORMANDY SHORES LOCAL
GOVERNMENT NEIGHBORHOOD IMPROVEMENT DISTRICT, WHICH
IS EIGHT AND NINE-TENTHS PERCENT (8.9%) LESS THAN THE
"ROLLED-BACK" RATE OF 1.067 MILLS, FOR FISCAL YEAR 1996/97,
SUBJECT TO A SECOND PUBLIC HEARING AT 5:02 P.M., WEDNESDAY,
SEPTEMBER 25, 1996.
FROM:
RECOMMENDATION:
The Administration recommends that the City Commission, acting in its capacity as the Board of
Directors for the Normandy Shores Local Government Neighborhood Improvement District, adopt
the attached Resolution which sets the following:
1) Tentatively adopted millage rate for FY 1996/97
Normandy Shores 0.980 mills (1.1161ast year)
2) The tentatively adopted millage rate of 0.980 mills is 8.9% less than the "rolled-back"
rate of 1.067 mills.
3) The second public hearing to consider the final Normandy Shores millage rate and budget
for FY 1996/97 shall be at 5:02 P. M., Wednesday, September 25, 1996 in the City
Commission Chambers, City Hall, 1700 Convention Center Drive.
PROCEDURE
The operating millage and budget for this dependent special taxing district must be adopted in
accordance with Florida Statutes. This procedure requires that this Resolution be considered
immediately after the millage and budget of the principal taxing authority, i.e., City of Miami Beach.
It also prescribes that a tentative millage be adopted first. This is accomplished by adopting a
Resolution which states the percent increase or decrease over the "rolled-back" rate, and, the date,
time, and place of the second public hearing scheduled to adopt the final millage. Following this,
another Resolution which tentatively adopts the Normandy Shores operating budget must be
approved. (See accompanying Agenda Item R- 4 for details).
AGENDA ITEM R 1 B L
DATE g-/~-o,(p
Normandy Shores FY 1996/97 Tentative Millage
Page Two
September 12, 1996
Due to a recent Florida state statute amendment, it is no longer required that the resolution be read
aloud in its entirety; however, the statute does require the name of the taxing authority, the rolled
back rate, the percentage increase, and the millage rate be publicly announced before the adoption
of the millage levy resolution. Therefore, the resolution title only should be announced before the
adoption ofthe millage resolution.
BACKGROUND
The Normandy Shores Local Government Improvement District, a dependent taxing district of its
principal, the City of Miami Beach, was established in 1994 to provide continual 24 hour security
to this gated community; FY 1996/97 represents its third year of operation. The district is established
by ordinance 93-2881, and has the authority "to levy an ad valorem tax on real and personal
property of up to two mills, provided that no parcel of property will be assessed more than $500
annually for such improvements". Using this restrictive language, taking into account the January
1, 1996, "Certification of Taxable Values" for this district, determining the highest assessed property
within the district to be $509,754, translating this taxable value into a millage rate of 0.980; and
calculating the highest assessment to be $499.56 which is less than $500.
ANALYSIS
The tentative ad valorem millage recommended by the Administration is 0.980 mills to provide the
level of security services required by this district. At this millage, no property owner's levy will
exceed $500. This tax levy will generate proceeds of $47,448. The total operating budget to provide
security services to this district for FY 1996/97 is $93,000. The total budgetary requirement of the
district must be supplemented by the General Fund in the amount of $42,552 or 47% of the total
operating budget. Historically, the gap which has been funded by the General Fund has risen from
$42,119 in FY 1994/95 to $42,552, in FY 1996/97, or an increase of 1%. This is solely due to the
manner in which the millage must be calculated, given the $500 limitation. Administration has had
two sessions with board members of the district to discuss the operating budget and review this
operational anomaly. Recommendations will be developed to resolve this issue, and then presented
during the ensuing budget year in a timely fashion, such that they may be incorporated into the FY
1997/98 budget development process.
It must be noted that in accordance with State Statute, there is a 10 mill operating cap which cannot
be exceeded without voter approval. Combining both tentative millages from the dependent district
(0.980) and the principal taxing authority (7.673) totals 8.653 mills, which is 1.347 mills less than
the 10 mill cap.
CONCLUSION
The City Commission acting in its capacity as the Board of Directors of the Normandy Shores Local
Government Neighborhood Improvement District should adopt the attached Resolution which
establishes a tentative millage and schedules the second and final public hearing.
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