2014-28761 Reso RESOLUTION NO. 2014-28761
A RESOLUTION OF -THE BOARD OF DIRECTORS OF THE
NORMANDY SHORES LOCAL GOVERNMENT NEIGHBORHOOD
IMPROVEMENT DISTRICT ADOPTING THE FINAL AD VALOREM
MILLAGE OF 1.1305 MILLS FOR FISCAL YEAR(FY)2014/15 FOR THE
NORMANDY SHORES LOCAL GOVERNMENT DISTRICT, WHICH IS
ONE PERCENT(1.0%) LESS THAN THE "ROLLED-BACK(" RATE OF
1.1391 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
1.1750; anything beyond that requires a 5/7ths vote; and
WHEREAS, on July 23, 2014, the City Commission,following duly noticed public hearing,
adopted Resolution 2014-28675 which set the proposed operating millage rate for the District at
1.1305 mills for the purpose of providing security services within the District; and
WHEREAS, accordingly, on September 10, 2014, 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 2014/15)for the District; and
WHEREAS, accordingly, on September 30, 2014, 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 2014/15)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 30,2014,the Board hereby adopts the
Final Operating Millage rate of 1.1305 mills for the District for FY 2014/15, which is ne percent
(1.0%) less than the "Rolled-back" rate of 1.1391 mills.
PASSED and ADOPTE of September 2014.
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INCORP �ORAT-r-D F ORM &LANGUAGE
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City Attomey Date
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 1.1305 MILLS FOR FISCAL YEAR (FY) 2014/15 FOR THE
NORMANDY SHORES LOCAL GOVERNMENT DISTRICT, WHICH IS ONE PERCENT (1.0%) LESS
THAN THE"ROLLED-BACK" RATE OF 1.1391 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 2014 Community Survey, both residents and businesses reported the following areas for the
City to address in an effort to improve public safety:
• Neighborhood safety during the day(Residents: 98%)
•
Neighborhood safety during the evening/night Residents: 88%
Item Summary/Recommendation:
The FY 2014/15 proposed budget is $222,000. The proposed budget provides for continual 24-hour
security and includes two line items which were requested and approved by the Normandy Shores
Neighborhood District Homeowners'Association on July 11, 2014. These include$10,000 for security
camera upgrades to the North Shore-Fairway entrance; and $10,000 for potential additional costs
related to the security gate project. The proposed budget is 1% ($3,000) lower than the FY 2013/14
adopted budget.
The proposed ad valorem millage recommended by the Administration is 1.1305 mills. This millage
rate will fund the proposed budget for the district. This millage rate is 0.1382 mills(10.9%) lower than
the FY 2013/14 adopted millage of 1.2687. This tax levy would generate proceeds of $151,900
($144,300 at 95%). The FY 2014/15 proposed millage rate will require a majority vote.
The rolled-back rate is the millage rate required to produce the same level of property tax revenue on
FY 2014/15 as collected in FY 2013/14. The rate is calculated as 1.1391, or 0.1296 mills less than the
millage rate adopted for FY 2013/14.
The first public hearing on the District's tentative millage rate and budget for FY 2014/15 was held on
September 10, 2014. The millage rate presented herein is that which was tentatively adopted at the
end of the first public hearing held on that day.
Advisory Board Recommendation:
Financial Information:
Source of Amount Account
Funds:
1
. 7 2
OBPI Total
Financial Impact Summary The July 1, 2014 Certification of Taxable Value from the Miami-Dade
Property Appraiser reflects a 10.7 percent increase in property tax values from the July 1, 2013 tax roll
certification. The proposed millage rate for the FY 2014/15 budget results in property taxes of
$151,900 in the Normandy Shores Neighborhood District Homeowner's Association ($144,300 at
95%).
City Clerk's Office Legislative Tracking:
Sign-Offs:
ep rtment Director Assistant City Manager City Manager
MIAMIBEACH AGENDA ITEM I�7B
DATE 3 y
MIAMI BEACH
City of Miami Beach, 1700 Convention Center Drive,Miami Beach, Florida 33139,www.miamibeachfi.gov
COMMISSION MEMORANDUM
TO: Mayor Philip Levine and Members of a City Co ission
FROM: Jimmy L. Morales, City Manager
DATE: September 30, 2014
SUBJECT: A -RESOLUTION OF THE BOA D OFDIRECTORS OF THE NORMANDY
SHORES LOCAL GOVERNMENT EIGHBORHOOD IMPROVEMENT DISTRICT
ADOPTING THE FINAL AD VALOREM MILLAGE RATE OF 1.1305 MILLS FOR
FISCAL YEAR (FY) 2014/15 FOR THE NORMANDY SHORES LOCAL
GOVERNMENT DISTRICT, WHICH IS ONE PERCENT (1%) LESS THAN THE
"ROLLED-BACK" RATE OF 1.1391 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 2014/15:
General Operating 1.1305 mills (0.1382 decrease from last year)
2) The final adopted millage rate of 1.1305 mills is 1% less than the "Rolled-
Back" Rate of 1.1391 mills.
The first public hearing on the tentative District millage rate and budget for FY
2014/15 was held on September 10, 2014. 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 2014/15 represents its twenty-first
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 2014/15 Normandy Shores Final Millage Rate
September 30, 2014
Page 2of3
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, 2014, the City received the 2013 Certification of Taxable Value from the Property
Appraiser's Office stating that the taxable value for Normandy Shores is $134,363,196
which includes an increase of$91,358 in new construction, renovation, etc. The preliminary
value represents an increase of $13,023,331 from the July 1, 2013 Certification of taxable
Value of$121,339,865 (10.7 percent) and an increase of 11.5 percent over 2013's July 2013
value of $120,557,974. It is important to note that the January 1, 2013 tax roll for
Normandy Shores decreased by almost $782,000 (0.6%) between the July 1, 2013
valuation and the July 1, 2014, due to appeals, adjustments, etc.
FY 2014/15 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 2014/15 budget totals
$222,000 and includes two line items which were requested and approved by the Normandy
District Homeowners' Association on July 11, 2014. These include $10,000 for security
camera upgrades to the North Shore-Fairway entrance; and $10,000 for potential additional
costs associated with the new gate. The budget is 1% ($3,000) lower than the FY 2013/14
FY 2014/15 Normandy Shores Final Millage Rate
September 30, 2014
Page 3of3
adopted budget.
The ad valorem millage recommended by the Administration is 1.1305 mills. This millage
rate will fund the current service level budget for the District. This millage rate is 0.1382
mills (10.9%) lower than the FY 2013/14 adopted millage of 1.2687. This tax levy would
generate proceeds of$151,900, which will be budgeted at 95%, $144,300.
The rolled-back rate is the millage rate required to produce the same level of property tax
revenue on FY 2014/15 as collected in FY 2013/14. The rate is calculated as 1.1391, or
0.1296 mills less than the millage rate adopted for FY 2013/14. The rolled-back millage rate
tax levy would generate proceeds of $153,059. The difference between the current service
level and rolled-back rate levy is $1,165. The adoption of the current service level millage of
1.1305 would require a majority vote of the Commission.
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 1.1750 (equivalent to a 1.69% increase in Property Tax revenues). The
3.15% 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 1.2925 (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 1.2925 mills
The proposed rate of 1.1305 requires a majority approval (4 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 (1.1305) and the principal taxing authority (6.0237) totals 7.1542 mills, which is
2.8458 mills less than the 10 mill cap.
The first public hearing on the tentative District millage rate and budget for FY 2014/15 was
held on September 10, 2014. The millage rate presented herein is that which was
tentatively adopted 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/JW
MIAMI HERALD ( Miamiftald.com N_ THURSDAY,SEPTEMBER.IS,20{4.I 13NE
NAM 1TE /1 &-I
L) 1-N I I
A C1 9
CITY OF MIAMI BEACH
NOTICE OF PUBLIC HEARINGS
NOTICE IS HEREBY given that Public Hearings will be held by the Mayor and City
Commission of the City of Miami Beach,Florida,in the Commission Chambers,3rd
floor, City Hall, 1700 Convention Center Drive, Miami Beach, Florida, on Tuesday,
September 30,2014,to consider the following:
5:01 P.M.
Adapt Final Ad Valorem Millage for General Operating Purposes
A Resolution Adopting: 1)The Final Ad Valorem Millage Of 5.7942 Mills For General
Operating Purposes,Which IsThirteen And Four-Tenths Percent(13.4%)More Than The
"Rolled-Back"Rate Of 5.1076 Mills;And 2)The Debt Service Millage Rate Of 0.2295 Mills
For Fiscal Year(FY)2014/15.Inquiries may be directed to the Budget &Performance.
Improvement Office at 305.673 7510.
5.01 P.M.
Adopt Final.Budgets For General,G.O.,RDA,Enterprise,Internal Service,And Special
Revenue Funds
A Resolution.Adopting Final Budgets For The General, G.O. Debt Service, RDA Ad
ValoeemTaxes,Enterprise,.InternaI Service Funds,and Special Revenue Funds For Fiscal
Year(FY)2014/15.Inquiries maybe directed to the Budget&Performance Improvement
Office at 305.673.7510.
5:02 p.m.
Adopt Final Ad Valorem Millage.for Norm andy.Shores Local Government
A Resolution Of The Board Of Directors Of The Normandy Shores.Local Government
Neighborhood Improvement District Adopting The Final Ad Valorem Millage Rate Of
_ _1.1305_Mills For Fisca_I-Year(FY)2014/1.5 ForThe_Normandy-Shores Local Government
District,Which Is One Percent(1%).Less Than The"Rolled-Back"Rate Of 1.1391 Mills.
Inquiries may be directed to the Budget& Performance Improvement Office at
305.673.7510.
5:02.p.in.
Adopt Final.Operating Budget For Normandy Shores Local Government
A Resolution Of The Board Of Directors Of The Normandy Shores Local Government
Neighborhood Improvement District Adopting The Final Operating Budget For Fiscal
Year(FY)2014115.Inquiries maybe directed to the Budget&Performance Improvement
Office at 305.673.7510.
5:03 p.m.
Adopt Final FY 2014/15-2018/19 Capital Improvement Plan&Capital Budget
A Resolution Adopting The Final Capital Improvement Plan For Fiscal Years(FY)
2014/15-2018119 And Adopting The City Of Miami Beach Final Capital Budget For(FY)
2014115.Inquiries may be directed to the Budget&Performance Improvement Office
at 305.673.7510.
Interested parties are invited to appear at this meeting,or be,represented by an agent,
or to.express their views in writing addressed to the City Commission,c/o the City
Clerk,1700 Convention Center Drive,1st Floor,City Hall,Miami Beach,Florida 33139.
Copies,of these.items are.available for public inspection during normal business hours
in the City Clerk's Office, 1700 Convention.Center Drive, 1st.Floor, City Hall, Miami
Beach,Florida 33139.This meeting,or any item therein,.may be continued,and under
such circumstances,additional Legal notice need not be provided..
Pursuant to Section 286.0105, Fla. Stat.,the City hereby advises the public.that if a
person decides to appeal any decision made by the City Commission with respect to
any matter considered at its meeting.or its hearing,such person must ensure that.a
verbatim record of the proceedings is m s ade,which record include the testimony and
evidence upon which the appeal is to be based.This notice does not constitute consent
by the City for the introduction or admission of otherwise inadmissible or irrelevant
evidence,nor does it authorize.challenges or appeals not otherwise allowed by law.
To request this material in accessible format,sign language interpreters,information
on access for persons with disabilities and/or any accommodation to review any
document or participate in anyCity-sponsored proceeding,please contact us five days
in advance at 305.673.7411(voice)orTTY users may also call the Florida Relay Service
at 711.
Rafael E.Granado,City Clerk
City of Miami Beach
935