2014-28861 Reso RESOLUTION NO. 2014-28861
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 5/7t's 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 and passed and adopted Resolution No. 2014-28761 which
adopted the Final Ad Valorem Millage (FY 2014/15).for the District; and
WHEREAS, on November 17, 2014, the City of Miami Beach received the Florida
Department of Revenue's (DOR) notice that the City of Miami Beach was not in compliance with
Truth-in-Millage(TRIM)law due to an error in the Budget Summary advertisement published in the
Miami Herald on September 25, 2014; and
WHEREAS,a special City Commission meeting to hold the new final hearing as provided in
DOR's notice has been scheduled for December 2, 2014 and has been duly advertised; 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 December 2, 2014, the Board hereby adopts the
Final Operating Millage rate of 1.1305 mills for the District for FY 2014/15, which is one percent
(1.0%) less than the "Rolled-back" rate of 1.1391 mills.
PASSED and ADOPTED this 2nd day of December 2014.
o /'
Chair o of the District
ATTEST:
Secretary to the District
°° •• • •- APPROVED AS TO
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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.
This item was originally adopted on September 30, 2014. On November 17, 2014, the Florida
Department of Revenue (DOR)officially notified the City of Miami Beach that we are not in compliance
with Truth-in-Millage (TRIM) law due to an error in the Budget Summary advertisement posted in the
Miami Herald on September 25, 2014. Per DOB's requirements, this item will re-adopt the final ad
valorem millage rate for the Normandy Shores Local Government District.
Advisory Board Recommendation:
Financial Information:
Source of Amount Account
Funds:
1
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%).
-dity Clerk's Office Legislative Tracking:
Sign-Offs:
apartment Director Assistant City Manager City Manager
ENDA ITEM 13
qqw MIAMI BEACH
FATE
M I AM.1 BEACH
City®f Miami Beach, 1700 Convention Center Drive,Miami Beach, Florida 33139,www.miamibeachfl.gov
COMMISSION MEMORANDUM
TO: Mayor Philip Levine and Members of the Cit Commission
FROM: Jimmy L. Morales, City Manager
DATE: December 2, 2014
SUBJECT: A RESOLUTION OF THE BOA 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%) LESS THAN THE
"ROLLED-BACK" RATE OF 1.1391 MILLS.
TRIM COMPLIANCE
This item was originally adopted on September 30, 2014. On November 17, 2014, the
Florida Department of Revenue (DOR) officially notified the City of Miami Beach that we are
not in compliance with Truth-in-Millage (TRIM) law due to an error in the Budget Summary
advertisement posted in the Miami Herald on September 25, 2014. Per DOR's
requirements, this item will re-adopt the final ad valorem millage rate for the Normandy
Shores Local Government District.
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 2014/1.5:
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 second public hearing was held
on September 30, 2014.
FY 2014/15 Normandy Shores Final Millage Rate
December 2, 2014
Page 2 of 4
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
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 Normandy Shores Final Millage Rate
December 2, 2014
Page 3of4
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
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.
FY 2014/15 Normandy Shores Final Millage Rate
December 2, 2014
Page 4of4
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
i
GB 1 SATURDAY,NOVEMBER 22,2014 Hi LOCAL&STATE MiamiHerald.com l MIAMI HERALD
•9 .-„;
MIAMMEACH
CITY OF MIAMI BEACH
NOTICE OF PUBLIC HEARINGS
NOTICE IS HEREBY given that Public Heari ngs wi ll beheld 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,December 2,2014,to consider the following:
5:01 P.M.
A Resolution Adopting:1 fThe Final Ad Valorem Millage Of 5.7942 Mills For
General Operating Purposes,Which Is Thirteen And Four-Tenths Percent
(13.41%)MoreThanThe"Rolled-Back"Rate Of 5.1076 Mills;And 2)The Debt
Service Millage Rate Of 0.2295 Mills For FiscalYear(FY)2014115.Inquiries
may be directed to the Budget & Performance Improvement Office at
3275.673.7510.
5:01 p.m.
A Resolution Adopting Final Budgets ForThe General,G.O.Debt Service,
RDA Ad Valorem Taxes, Enterprise, Internal Service Funds, and Special
W-wenue Funds For Fiscal Year(FY)2014115.Inquiries may be directed to
the Budget&Performance Improvement Office at 305.6737510.
5:02 P.M.
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 FiscalYear(FY)2014115 ForThe
Normandy Shores Local Government District,which Is One Percent(1.0%)
LessThanThe"Rolled-Back"Rate Of 1.1391 Mills.Inquiries may be directed
to the Budget&Performance Improvement Office at 305.673.7510.
5:02 p.m.
A Resolution Of The Board Of Directors Of The Normandy Shores Local
Government Neighborhood Improvement District Adopting The Final
Operating Budget For FiscalYear(FY)2014115.Inquiries maybe directed to
the Budget&Performance Improvement Office at 305.673.7510.
5:03 p.m.
A Resolution Adopting The Final Capital Improvement Plan For Fiscal
Years(FY) 2014115-2018119 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
5:04 p.m.
A Resolution Of The Chairperson And Members Of The Miami Beach
Redevelopment Agency, Adopting And Appropriating The Operating
Budget For The City Center Redevelopment Area,The Anchor Shops
And Parking Garage,And The Pennsylvania Avenue Shops And Parking
Garage For Fiscal Year 2014115.Inquiries may be directed to the Budget&
Performance Improvement Office at 305.6737510.
5:05 p.m.
A Resolution Of The Chairperson And Members Of The Miami Beach
Redevelopment Agency (RDA),Adopting And Appropriating The Miami
Beach Redevelopment Agency Capital Budget for FiscalYear(FY)2014.415
And Adopting The Capital Improvement Plan For Fiscal Years 2014115
Through 2018119.Inquiries may be directed to the Budget&Performance
Improvement Office at 3275.673.7510.
5:06 p.m.
A.Resolution Adopting The First Amendment To The Capital Budget
For Fiscal Year(FY)2014115. Inquiries may be directed to the Budget&
Performance Improvement Office at 305.673 75101
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,clo the City Clerk,1700 Convention Center Drive,141 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, ls'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 ifa person decidesto appeal any decision made bythe 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 made,
which record includes 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 alternate format.,sign language interpreter(five-
day notice required),information on access for persons with disabilities,
an&or any accommodation to review any document or participate in any
City-sponsored proceedings, call 305.604.2489 and select I for English
or 2 for Spanish,then option 6i TTY users may call via 711(Florida Relay
Service).
Rafael E.Granado,City Clerk
City of Miami Beach
971