2002-24942 Reso
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RESOLUTION NO. 2002-24942
A RESOLUTION OF THE BOARD OF DIRECTORS OF THE
NORMANDY SHORES LOCAL GOVERNMENT
NEIGHBORHOOD IMPROVEMENT DISTRICT SETTING 1)
THE PROPOSED GENERAL OPERATING MILLAGE RATE
FOR THE NORMANDY SHORES NEIGHBORHOOD
IMPROVEMENT DISTRICT; 2) THE CALCULATED
ROLLED-BACK RATE; AND, 3) THE DATE, TIME AND
PLACE OF THE FIRST PUBLIC HEARING TO CONSIDER
THE OPERATING MILLAGE RATE AND BUDGET FOR
FISCAL YEAR (FY) 2002/03; FURTHER AUTHORIZING THE
CITY MANAGER TO TRANSMIT TillS INFORMATION TO
THE MIAMI-DADE COUNTY PROPERTY APPRAISER IN
THE FORM REQUIRED BY SECTION 200.065, FLORIDA
STATUTES.
WHEREAS, Section 200.065, Florida Statutes, has specified the method by which
municipalities may fix the operating millage rate and adopt an annual budget for dependent taxing
districts; and .
WHEREAS, the Mayor and City Commission of the City of Miami Beach, acting as the
Board of Directors of the Normandy Shores Local Government Neighborhood Improvement District
propose that the District's General Operating Millage Rate be set at 0.801 mills and that the Rolled
Back Rate be set at 0.839 mills; and
WHEREAS, the City of Miami Beach is required to advise the Miami-Dade County
Property Appraiser of the Proposed Normandy Shores Neighborhood Improvement District
Operating Millage Rate, the Rolled-Back Rate, and the date, time, and place of the first public
hearing.
NOW THEREFORE, BE IT DULY RESOLVED BY THE BOARD OF DIRECTORS
OF THE NORMANDY SHORES LOCAL GOVERNMENT NEIGHBORHOOD
IMPROVEMENT DISTRICT, that the following recommendations of the Administration be and
are hereby ratified for transmittal to the Miami-Dade County Property Appraiser, as specified in
Section 200.065, Florida Statutes:
(1) Proposed Normandy Shores Local Government Neighborhood Improvement District
Operating Millage Rate for FY 2002/03
General Operating
0.801 mills
(2) "Rolled-Back Rate"
0.839 mills
(3) The first public hearing on the proposed Normandy Shores Local Government
Neighborhood Improvement District operating millage rate and tentative budget for FY
2002/03 shall be held on Wednesday, September 11, 2002 at 5:02 P.M., in the City
Commission Chambers, City Hall, 1700 Convention Center Drive, Miami Beach, Florida.
PASSED and ADOPTED this 31 st day ofJulv, 2 2.
ATTEST:
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CITY CLERK
APPAOYEDASTO
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CITY OF MIAMI BEACH
CITY HALL 1700 CONVENTION CENTER DRIVE MIAMI BEACH, FLORIDA 33139
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COMMISSION MEMORANDUM
FROM:
Mayor David Dermer and
Members of the City Commission
Jorge M. Gonzalez '\ ~
City Manager u- 0
DATE: July 31, 2002
TO:
SUBJECT:
A RESOLUTION OF THE BOARD OF DIRECTORS OF THE NORMANDY
SHORES LOCAL GOVERNMENT NEIGHBORHOOD IMPROVEMENT
DISTRICT SETTING 1) THE PROPOSED GENERAL OPERATING
MILLAGE RATE FOR THE NORMANDY SHORES NEIGHBORHOOD
IMPROVEMENT DISTRICT; 2) THE CALCULATED ROLLED-BACK
RATE; AND, 3) THE DATE, TIME AND PLACE OF THE FIRST PUBLIC
HEARING TO CONSIDER THE OPERATING MILLAGE RATE AND
BUDGET FOR FISCAL YEAR (FY) 2002/03; FURTHER AUTHORIZING
THE CITY MANAGER TO TRANSMIT THIS INFORMATION TO THE
MIAMI-DADE COUNTY PROPERTY APPRAISER IN THE FORM
REQUIRED BY SECTION 200.065, FLORIDA STATUTES.
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:
I) Proposed Operating Millage Rate of the Normandy Shores Neighborhood Improvement
District for FY 2002/03:
General Operating
0.801 mills
2)
"Rolled-Back" Rate (Truth In Millage)
0.839 mills
3) The first public hearing to consider the proposed Normandy Shores Neighborhood Improvement
District operating millage rate and tentative budget for FY 2002/03 shall be at 5:02 P.M.,
Wednesday, September 11,2002 in the City Commission Chambers, City Hall, 1700 Convention
Center Drive, Miami Beach, Florida.
Agenda Item fi?7 B
Date 7-3/-0~
Normandy Shores FY 2002/03 Tentative Millage
Page Two
July 31, 2002
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 2002/03 represents its ninth 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". Based on the January 1,2002, "Certification of Taxable
Values" for the district, the highest taxable property assessment within the district is valued at
$624,003, which requires a millage rate of 0.801; this millage yields an assessment of $500.00.
Statutorv Reauirement
FS 200.065, entitled "Method of Fixing Millage" establishes specific guidelines that must be used
by all local government entities, including dependent taxing districts like Normandy Shores in
setting its millage (Property tax) rates. Not unlike its principal taxing authority (City of Miami
Beach), Normandy Shores is also required to transmit within 35 days from receipt of the
"Certification of Taxable Value" (received July 1, 2002), to the Miami-Dade County Property
Appraiser, a proposed operating millage rate, the calculated rolled-back rate and the date, time, and
place of the first public hearing to consider the proposed operating millage rate and tentative budget
for Fiscal Year 2002/03.
After setting the proposed operating millage rate for Normandy Shores, the City Commission may,
at any time prior to the final adoption, lower the millage rate; however any increase above the 0.801
millage rate would require an expensive mailing and advertising process to each an every property
owner of Miami Beach. Therefore, this proposed millage rate is viewed as the ceiling.
ANALYSIS
On July I, 2002, the City received the "2002 Certification of Taxable Value" from the Property
Appraiser's Office stating that the taxable value for Normandy Shores is $67,674,913, which
included $401,043 in new construction. The preliminary value represents an increase of 9.2 percent
over 2001's final value of $62,005,993. Alternately, the increase is 9.1 percent over 2001's
preliminary value of $62,055,095. The difference of $49,102 between 2001's preliminary and final
values represents the equalization loss ofless than one percent due to appeals.
Ooerating Millage and Budget
The tentative ad valorem millage recommended by the Administration is 0.801 mills to provide the
level of security required by this district. At this millage, no property owners tax will exceed $500.
This tax levy will generate proceeds of $52,310. The total operating budget to provide security
services to this district is $120,000. This is comparable to the current year end projections. The
Normandy Shores FY 2002/03 Tentative Millage
Page Three
July 31, 2002
difference between the revenues which will be generated from ad-valorem tax proceeds and the total
budgetary requirement of the district must be supplemented by a contribution from the General
Fund in the amount of $67,690 or 56.4% of the total operating budget.
The General Fund has funded this difference for each of the eight years since the District was
established. The amount provided by the General Fund for this purpose in FY 2001/02 was $40,156.
During FY 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. The City Attorney's Office is reviewing the issue regarding the
dependent status of the District. It was further agreed that the City would continue to supplement
the District at current levels until both issues were resolved.
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 (0.801)
and the principal taxing authority (7.299) totals 8.100 mills, which is 1.9 mills less than the 10 mill
cap.
First Public Hearing
The first public hearing on the proposed operating millage rate and tentative budget for FY 2002/03
must be held no later than 80 days (September 18th) or earlier than 65 days (September 3rd) from
the start of the TRIM calendar (July 1st). Other guidelines are: 1) The public hearing cannot be
scheduled on a Sunday or on those days utilized by Miami-Dade County or the Miami-Dade County
School Board for their public hearing; 2) If on a day other than Saturday, it must be held after 5 :00
P.M.; and 3) must be held immediately following discussion of the tentative millage and budget of
its principal taxing authority (City of Miami Beach).
Based on these guidelines, the first hearing must be held between September 3rd and September
18th. These dates are unavailable for the following reasons:
September 8 & 15
September 4 and 18
September 12
Sundays
Miami-Dade County Public Hearings
Miami-Dade County School Board Public Hearing
Of the remaining days, it is recommended that the first public hearing be set for 5:02 P.M.,
Wednesday, September 11,2002 in the City Commission Chambers, City Hall, 1700 Convention
Center Drive, immediately following the City of Miami Beach's public hearing.
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