2013-28352 Reso RESOLUTION NO. 2013-28352
A RESOLUTION OF THE BOARD OF DIRECTORS OF THE
NORMANDY SHORES LOCAL GOVERNMENT NEIGHBORHOOD
IMPROVEMENT DISTRICT ADOPTING THE FINAL AD VALOREM
MILLAGE OF 1.2687 MILLS FOR FISCAL YEAR(FY)2013/14 FOR THE
NORMANDY SHORES LOCAL GOVERNMENT DISTRICT, WHICH IS
NINETEEN PERCENT (19.0%) MORE THAN THE "ROLLED-BACK"
RATE OF 1.0664 MILLS.
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, Section 200.065, Florida Statutes, specifies the method by which
municipalities may fix the operating millage rate and adopt an annual budget for dependent taxing
districts; and
WHEREAS,the maximum millage that can be approved by a simple majority(4/7)vote is
1.0844;the maximum millage that can be approved by two-thirds(5/7)vote is 1.1928;anything
beyond that requires a unanimous vote (7/7); and
WHEREAS,on July 17,2013,the City Commission adopted Resolution 2013-28295 which
set the proposed operating millage rate for the District at 1.2687 mills for the purpose of providing
security services within the District; and
WHEREAS, accordingly, on September 11, 2013, pursuant to Section 200.065 of the
Florida Statues, the City Commission, acting as the Board of Directors of the District, held its first
duly noticed public hearing to consider the Tentative Ad Valorem Millage and Tentative Operating
Budget(FY 2013/14)for the District; and
WHEREAS, accordingly, on September 30, 2013, pursuant to Section 200.065 of the
Florida Statues, the City Commission, acting as the Board of Directors of the District, held its
second duly noticed public hearing to consider the Final Ad Valorem Millage and Final Operating
Budget(FY 2013/14)for the District; and
NOW THEREFORE, BE IT DULY RESOLVED BY THE BOARD OF DIRECTORS OF THE
NORMANDY SHORES LOCAL GOVERNMENT NEIGHBORHOOD IMPROVEMENT DISTRICT,
that, following a duly noticed public hearing on September 30, 2013,the Board hereby adopts the
Final Operating Millage rate of 1.2687 mills for the District for FY 2013/14, which is nineteen
percent(19.0%) more than the "Rolled-back" rate of 1.0664 mills.
PASSED and ADOPTED this 30t Se tember 2013. ,
\Q, C
ha' person dtihe District
ATTEST: APPROVED AS TO
:INCORP ORATED:. �.
FORM &LANGUAGE
cr &FO CUTION
1
Secretary to the District
orney at
COMMISSION ITEM SUMMARY
Condensed Title:
A RESOLUTION OF THE BOARD OF DIRECTORS OF THE NORMANDY SHORES LOCAL GOVERNMENT
NEIGHBORHOOD IMPROVEMENT DISTRICT ADOPTING THE FINAL AD VALOREM MILLAGE RATE OF
1.2687 MILLS FOR FISCAL YEAR (FY) 2013/14 FOR THE NORMANDY SHORES LOCAL GOVERNMENT
DISTRICT, WHICH IS NINETEEN PERCENT (19.0%) MORE THAN THE -ROLLED-BACK' RATE OF 1.0664
MILLS.
Key Intended Outcome Supported:
Increase visibility of police; Maintain crime rates at or below national trends
Supporting Data(Surveys, Environmental Scan, etc.):
In the 2009 Community Survey,both residents and businesses reported the following areas for the City to
address in an effort to improve public safety:
• Preventing crime(Residents:44.9%,Business:43.9%)
Issue:
Shall the Mayor and 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 Final Ad
Valorem Milla a Rate?
Item Summa /Recommendation:
The FY 2013/14 current service level budget is $192,000, which is 2% ($4,000) higher than the FY 2012/13
adopted budget. This is due primarily to the increasing cost of gate repairs and maintenance, based on the
current year experience. The current design of the security gate has contributed to multiple repairs and
increasing cost of maintenance and a $3,000 increase is budgeted for FY 2013/14. The current service millage
rate is 1.0826,a decrease of 0.0618 mills(5.4%)from the FY 2012/13 millage rate of 1.1444.The adoption of the
current service level millage of 1.0826 would require a majority vote of the Commission.
The rolled-back rate is the millage rate required to produce the same level of property tax revenue on FY 2013/14
as anticipated to be collected in FY 2012/13 based on adjusted values as of July 1,2013. The rolled-back rate is
calculated at 1.0664 or 0.0780 mills less than the millage rate of 1.1444 adopted for FY 2012/13. The current
service level millage rate is slightly higher than the rolled-back rate due to the$4,000 increase in the projected FY
2013/14 expenses mentioned above.
The Normandy District Homeowners' Association has proposed an enhancement to the current service level
budget of$40,000 to fund one-time costs associated with redesigning the security gate and enhancing security
camera equipment. The redesign of the gate is intended to resolve ongoing repair and maintenance issues
related to the existing design. The enhanced security camera equipment is a police department recommendation
that will help identify responsible vehicles to recoup funds from incidents of property damage claims. The
proposed budget with enhancements also includes an offsetting $7,000 savings to the projected repair and
maintenance budget line item. This savings is anticipated due to the redesign of the gate project.
The first public hearing on the District's tentative millage rate and budget for FY 2013/14 was held on September
11, 2013. The millage rate presented herein is that which was.tentatively-adopted at the end of the first public
hearing held on that day. The FY 2013/14 proposed millage rate is 1.2687 mills, which is above the maximum
millage rate of 1.1928 allowed to be adopted by a two-thirds vote,and will therefore require a unanimous vote.
Advisory Board Recommendation:
Financial Information:
Source of Amount Account
Funds:
1
2
OBPI Total
City Clerk's Office Legislative Tracking:
Sign-Offs:
Departme?l Director Assist nt City Manager City Manager
�► AGENDA ITEM R1 6 I E DATE v-13
MIAMI BEACH
City of Miami Beath, 1700 Convention Center Drive,Miami Beach, Florida 33139,www.miamibeachfl.gov
COMMISSION MEMORANDUM
TO: Mayor Matti Herrera Bower and M bers of th City Commission
FROM: Jimmy L. Morales, City Manager
DATE: September 30, 2013
SUBJECT: A RESOLUTION OF THE BOARD OF DIRECTORS OF THE NORMANDY
SHORES LOCAL GOVERNMENT'NEIGHBORHOOD IMPROVEMENT DISTRICT
ADOPTING THE FINAL AD VALOREM MILLAGE RATE OF 1.2687 MILLS FOR
FISCAL YEAR (FY) 2013/14 FOR THE NORMANDY SHORES LOCAL
GOVERNMENT DISTRICT, WHICH IS NINETEEN PERCENT (19.0%) MORE
THAN THE "ROLLED-BACK" RATE OF 1.0664 MILLS.
ADMINISTRATION RECOMMENDATION
The Administration recommends that the Mayor and 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 authorizes the City Manager to
transmit the following information to the Miami-Dade County Property Appraiser:
1) The final adopted millage rate of the Normandy Shores Neighborhood
Improvement District for FY 2013/14:
General Operating 1.2687 mills (1.1444) last year
2) The final adopted millage rate of 1.2687 mills is 19.0% more than the
"Rolled-Back" Rate of 1.0664 mills
The first public hearing on the tentative District millage rate and budget for FY
2013/14 was held on September 11, 2013. The millage rate herein is that which
was tentatively adopted at the end of the first public hearing on that day.
BACKGROUND
The Normandy Shores Local Government Neighborhood 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 2013/14 represents it twentieth year
of operation.
It was 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
FY 2013/14 Normandy Shores Final Millage Rate
September 30, 2013
Page 2of4
assessed more than $500 annually for such improvements". During FY 1998/99 the amount
of annual funding to be provided by the City and the dependent status of the District were
issues discussed by the Finance and Citywide Projects Committee. A determination was
reached that the City would fund 35% of the annual cost of the operation of the community
gate guard. This cost will eventually be funded from the golf course operation of the
Normandy Shores Golf Course. It was further agreed that the City would continue to
supplement the District at current levels until both issues were resolved. On August 29,
2002, the Administration met with the Normandy Shores Local Government Neighborhood
Improvement District representatives and agreed to eliminate the $500 cap on the highest
valued home in the District. The enabling legislation was adopted by the Commission on
September 25, 2002. This ensures that the City's contribution from the General Fund
remains at 35% of the operating budget of the District.
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 final millage be adopted first. This is accomplished by adopting a
Resolution which states the percent increase or decrease over the "Rolled-back" rate, the
percentage increase, and the millage rate be publicly announced before adoption of the
millage resolution. Following this, another Resolution which adopts the final Normandy
Shores District operating budget must be approved. (See accompanying District Budget
Agenda item for details).
ANALYSIS
On July 1, 2013, the City received the January 1, 2013 Certification of Taxable Value from
the Property Appraiser's Office stating that the taxable value for Normandy Shores is
$121,339,865, which includes an increase of $360,092 in new construction, renovation, etc.
The preliminary value represents an increase of $8,946,451 from the July 1, 2012
Certification of taxable Value of $112,393,414 (7.9 percent) and an increase of 7.6 percent
over 2012's July 2013 value of $112,735,259. It is important to note that the January 1,
2012 tax roll for Normandy Shores increased by almost $342,000 (0.3%) between the July
1, 2012 valuation and the July 1, 2013.
Current Service Level Budget
The current service level budget reflects budget increases or decreases necessary to
provide the current level of services in the coming year. The FY 2013/14 current service
level budget is $192,000, which is 2% ($4,000) higher than the FY 2012/13 adopted budget.
This is due primarily to the increasing cost of gate repairs and maintenance, based on the
current year experience. The current design of the security gate has contributed to multiple
repairs and increasing cost of maintenance and a $3,000 increase is budgeted for FY
FY 2013/14 Normandy Shores Final Millage Rate
September 30, 2013
Page 3 of 4
2013/14.
As a result of this increase in the current service level budget, the ad valorem millage to
provide the current level of security required by this district is 1.0826 mills, which is 0.0618
mills (5.4%) lower than the FY 2012/13 adopted millage of 1.1444 due to a 7.9% increase in
2013 property values. This tax levy would generate proceeds of$131,370.
The rolled-back rate is the millage rate required to produce the same level of property tax
revenue on FY 2013/14 as collected in FY 2012/13. The rate is calculated as 1.0664, or
0.0780 mills less than the millage rate adopted for FY 2012/13. The rolled-back millage rate
tax levy would generate proceeds of $129,400. The difference between the current service
level and rolled-back rate levy is $1,970. The adoption of the current service level millage of
1.0826 would require a majority vote of the Commission.
Proposed FY 2013/14 Budget with Enhancements
The Normandy District Homeowners' Association has proposed an enhancement to the
current service level budget of $40,000 to fund one-time costs associated with redesigning
the security gate and enhancing security camera equipment. The redesign of the gate is
intended to resolve ongoing repair and maintenance issues related to the existing design.
The enhanced security camera equipment is a police department recommendation that will
help identify responsible vehicles to recoup funds from incidents of property damage claims.
The proposed budget with enhancements also includes an offsetting $7,000 savings to the
projected repair and maintenance budget line item. This savings is anticipated due to the
redesign of the gate project.
The proposed ad valorem millage recommended by the Administration is 1.2687 mills to
provide the current level of service, plus one-time enhancement requested by the
Homeowners' Association. This is 0.2023 mills more than the rolled-back rate of 1.0664.
This tax levy will generate proceeds-of $154,000. ''in-order to adopt this millage rate, this
would require a unanimous vote by Commission.
The increase of 0.1243 mills from the prior year millage represents an annual increase of
$39.41 to the City average 2013 homesteaded property of$317,086 taxable value for a total
of approximately$402 per year($33.50 per month).
The total operating expenditures to provide the current service level with the proposed
enhancement is $225,000 for FY 2013/14. The City of Miami Beach General Fund is
required to provide 35% of the total operating expenditures ($78,750), and the City has
funded the 35% for each of the twenty years since the District was established. The amount
provided by the General Fund for this purpose in FY 2012/13 was $65,800. The $225,000
in FY 2013/14 represents a $37,000 increase (19.6%) from the FY 2012/13 budget of
$188,000, primarily due to the addition of$40,000 of one-time funding for the construction of
a new gate as well as security camera upgrades requested by the homeowners.
For the Normandy Shores taxing District, the value for each mill ($1.00 of ad valorem tax for
each $1,000 of property value) is determined by the 2013 Certification of Taxable Value and
has been set at $121,340. Florida Statutes permit a discount of up to five percent for early
payment discounts, delinquencies, etc. Therefore, the 95 percent value of the mill is
FY 2013/14 Normandy Shores Final Millage Rate
September 30, 2013
Page 4of4
$115,273. Accordingly, 1.2687 mills are required to generate $146,250 in property tax
revenues by the district.
The rolled-back rate is the millage rate required to produce the same level of property tax
revenue on FY 2013/14 as collected in FY 2012/13. The rate is calculated as 1.0664, or
0.0780 mills less than the millage rate adopted for FY 2012/13.
Further, pursuant to State Statute, the City may elect to approve millage rates above the
rolled-back rate up to the constitutional cap of 10 mills subject to the following votes by the
Commission or referendum:
• Option I: A majority of the approval of the Commission Millage is required to approve a
millage up to 1.0844 (equivalent to a 1.69% increase in Property Tax revenues). The
1.69% increase is the state per capita personal income gain for the prior calendar year.
• Option II: A two-thirds approval (5 of 7 votes)of the Commission is required to approve a
millage up to 1.1928 (equivalent to a 10% increase in Property Tax revenues above
Option 1).
• Option III: A unanimous approval of the Commission or referendum is required to
approve a millage above 1.1928 mills
The proposed rate of 1.2687 requires therefore unanimous approval (7 of 7 votes) of the
Commission.
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 millages from the dependent
district (1.2687) and the principal taxing authority (6.1438) totals 7.4125 mills, which is
2.5875 mills less than the 10 mill cap.
The first public hearing on the tentative District millage rate and budget for FY 2013/14 was
held on September 11, 2013. The millage rate presented herein is that which was
tentatively a-dopted at-the end-of-the first public hearing on that-day.
CONCLUSION
The City Commission, acting in its capacity as the Board of Directors of the District, should
adopt the attached Resolution which establishes a final millage.
JLM: KGB/JW
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RESOLUTION TO BE SUBMITTED