2003-25301 ResoRESOLUTION NO. 2003.25301
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) 2003104; 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.
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 1.123 mills and that the Rolled-Back Rate be set at 1.074 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 2003/04
General Operating
1.123 mills
2) "Rolled-Back Rate" 1.074 mills
3)
The first public hearing on the proposed Normandy Shores Local Government
Neighborhood Improvement District operating millage rate and tentative budget
for FY 2003/04 shall be held on Thursday, September 4, 2003 at 5:02 P.M., in
the City Commission Chambers, City Hall, 1700 Convention Center Drive, Miami
Beach, Florida.
PASSED and ADOPTED this 30th day of July~ 2003.
ATTEST:
CITY CLERK
~IAYOR
APPROVED AS TO
FORM & LANGUAGE
& FOR EXECUTION
CITY OF MIAMI BEACH
CITY HALL 1700 CONVENTION CENTER DRIVE MIAMI BEACH, FLORIDA 33139
www. ci.miami-beach.fl.us
To:
From:
Subject:
COMMISSION MEMORANDUM
Mayor David Dermer and
Members of the City Commission
Date: July 30, 2003
Jorge M. Gonzalez
City Manager
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) 2003104; 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:
1)
Proposed Operating Millage Rate of the Normandy Shores Neighborhood Improve-
ment District for FY 2003/04:
General Operating
1.123 mills
2) "Rolled-Back" Rate (Truth In Millage) 1.074 mills
3)
The first public hearing to consider the proposed Normandy Shores Neighborhood
Improvement District operating millage rate and tentative budget for FY 2003/04 shall
be at 5:02 P.M., Wednesday, September 4, 2003 in the City Commission Chambers,
City Hall, 1700 Convention Center Drive, Miami Beach, Florida.
Agenda Item Date
Normandy Shores FY 2003/2004 Tentative Millage
Page 2 of 4
July 30, 2003
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 2003/04 represents its
tenth year of operation.
It was established by Ordinance 93-2881, and has the authority "to levyan 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". However, 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.
Statutory Requirement
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, 2003), 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 2003/04.
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 1.123 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 1, 2003, the City received the 2003 Certification of Taxable Value from the
Property Appraiser's Office stating that the taxable value for Normandy Shores is
$75,443,157, which included $221,722 in new construction. The preliminary value
represents an increase of 11.6 percent over 2002's final value of $67,627,523. Alternately,
the increase is 11.5 percent over 2002's preliminary value of $67,674,913. The difference
of $47,390 between 2002's preliminary and final values represents the equalization loss of
less than one percent due to appeals.
Normandy Shores FY 2003/2004 Tentative Millage
Page 3 of 4
July 30, 2003
Operating Millage and Budqet
The tentative ad valorem millage recommended by the Administration is 1.123 mills to
provide the level of security required by this district. This tax levy will generate proceeds of
$81,758. The total operating budget to provide security services to this district is $125,800.
This is comparable to t he current year e nd projections. The 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 $44,042 or 35% of the total operating budget.
The General Fund has funded this difference for each of the nine years since the District
was established. The amount provided b y t he General Fund for t his purpose i n F Y
2002/03 was $42,000.
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. ^ 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 (1.123) and the principal taxing authority (7.299) totals 8.422 mills, which
is 1.578 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
2003/04 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).
Normandy Shores FY 2003/2004 Tentative Millage
Page 4 of 4
July 30, 2003
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 7 & 14
September 3 and 17
September 10
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 4, 2003 in the City Commission Chambers, City Hall, 1700
Convention Center Drive, immediately following the City of Miami Beach's public headng.
JMG:PDW:JC