Resolution 2020-31359 RESOLUTION NO. 2020-31359
A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF
THE CITY OF MIAMI BEACH, FLORIDA, ACTING IN ITS
CAPACITY AS THE GOVERNING BODY OF THE ALLISON
ISLAND SECURITY GUARD SPECIAL TAXING DISTRICT,
ADOPTING THE NON-AD VALOREM ASSESSMENT ROLL
FOR ANNUAL ASSESSMENTS AGAINST REAL PROPERTY
LOCATED WITHIN THE ALLISON ISLAND SECURITY GUARD
SPECIAL TAXING DISTRICT COMMENCING FISCAL YEAR
2021.
WHEREAS,-the Mayor and City Commission of the City of Miami Beach and Miami-Dade
County Board of County Commissioners ("County") approved the creation of the Allison Island
Security Guard Special Taxing District ("Special Taxing District') pursuant to City Resolution No.
89-19604 and County Ordinance No: 89-125, in order to provide 24-hour security guard service
to Allison Island; and
WHEREAS, the Special Taxing District is located entirely within the City of Miami Beach
("City"), and Section 18-3.1 of the Code of Miami-Dade County provides that for a special taxing
district located entirely within municipal boundaries, the County may designate the governing
body of the municipality as the governing body of the special taxing district, subject to a majority
vote of the qualified electors residing in the district; and
WHEREAS, pursuant to Resolution No. 2018-30575, the City Commission requested the
transfer of control of the Special Taxing District from Miami-Dade County to the City of Miami
Beach, and subsequently approved the execution of an interlocal agreement to transfer control of
the Special Taxing District from the County to the City pursuant to Resolution No. 2019-30750;
and
WHEREAS, on June 4, 2019, the County adopted Resolution No. R-590-19, which
approved the interlocal agreement and the transfer of control of the Special Taxing District; and
WHEREAS, in addition, on June 4, 2019, the County passed and adopted Resolution No.
R-591-19, which called a special election for the affected residents to approve the transfer of
control of the Special Taxing District from the County to the City; and
WHEREAS, pursuant to Resolution No. 2020-31145, the City Commission ratified and
accepted: a) County Resolution No. R-590-19 approving the transfer of control of the Special
Taxing District and the interlocal agreement, and b) County Resolution No. R-591-19, calling for
a special election for qualified electors residing in the Special Taxing District to approve or
disapprove the transfer of control of the Special Taxing District from the County to the City; and
WHEREAS, the special election was conducted within the Special Taxing District on
December 17, 2019;and
WHEREAS, a majority of the qualified electors residing in the Special Taxing District
approved the transfer of control of the Special Taxing District from the County to the; and
Page 1801 of 2461
WHEREAS, pursuant to Resolution No. 2020-31176, the City expressed its intent to use
the uniform method for collecting the non-ad valorem assessments to be levied within the Special
Taxing District in accordance with Section 197.3632 of the Florida Statutes, because this method
will allow such special assessments to be collected annually, commencing for the fiscal year
beginning October 1, 2020, in the same manner as provided for ad valorem taxes; and
WHEREAS, the proposed non-ad valorem assessment recommended by the
Administration for FY 2021 is $4,804.35, per Residential Unit,for real property located within the
boundaries of the Allison Island Security Guard Special Taxing District reflected in Attachment A,
a copy of which is incorporated by reference herein ("Attachment A"), and will fund the FY 2021
budget for the Special Taxing District. This non-ad valorem assessment is $926.53, or 16.2%,
less than the FY 2020 non-ad valorem assessment adopted by Miami-Dade County of$5,730.88,
per Residential Unit, and would generate proceeds of approximately$221,000; and
WHEREAS, after due consideration, the Mayor and City Commission finds that the
assessments shown on the attached non-ad valorem assessment roll, as set forth in Attachment
A, provide an equitable method of funding the provision of security guard services by fairly and
equitably allocating the cost to the specially benefited properties, based upon the number of
lots/units attributed to each tax parcel/folio of property within the Special Taxing District; and
WHEREAS, the non-ad valorem assessments will be placed on the 2020 Combined
Property Tax Bill and collected by the Miami-Dade County Tax Collector and, the non-payment of
the assessments when due, will cause a tax certificate to be issued against such properties and
such properties will be subject to the same collection procedures as for ad valorem taxes,
including loss of title; and
WHEREAS, the Mayor and City Commission desire to authorize and designate the City
Manager to certify the non-ad valorem assessment roll on a compatible electronic medium to the
County Tax Collector in accordance with Section 197.3632(5)(a)of the Florida Statutes.
NOW, THEREFORE, BE IT DULY RESOLVED BY THE MAYOR AND CITY
COMMISSION OF THE CITY OF MIAMI BEACH, that the Mayor and City Commission, acting in
its capacity as the governing body of the Allison Island Security Guard Special Taxing District,
hereby adopt the attached Non-Ad Valorem Assessment Roll, as set forth in Attachment A, for
annual assessments against real property located within the Allison Island Security Guard Special
Taxing District, commencing Fiscal Year 2021, and authorize and designate the City Manager to
certify the non-ad valorem assessment roll on compatible electronic medium to the County Tax
Collector in accordance with Section 197.3632(5)(a)of the Florida Statutes.
PASSED AND ADOPTED this 29th day of July, 2020.
ATTEST:
Dan Gelber, Mayor
7.21 frks totAs
Rafael E. Granado, City Clerk APPROVED AS TO FORM AND
LANGUAGE AND FOR EXECUTION
1kCY(127/202.0
tf .•` City Attorney Date
'
IIICORPORATEDJ•'
,4,r3
Page 1802 of 2461
Resolutions-R7 M
MIAMI BEACH
COMMISSION MEMORANDUM
TO: Honorable Mayor and Members of the City Commission
FROM: Jimmy L. Morales, City Manager
DATE: July 29,2020
SUBJECT:A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY
OF MIAMI BEACH, FLORIDA, ACTING IN ITS CAPACITY AS THE
GOVERNING BODY OF THE ALLISON ISLAND SECURITY GUARD
SPECIAL TAXING DISTRICT, ADOPTING THE NON-AD VALOREM
ASSESSMENT ROLL FOR ANNUAL ASSESSMENTS AGAINST REAL
PROPERTY LOCATED WITHIN THE ALLISON ISLAND SECURITY GUARD
SPECIAL TAXING DISTRICT COMMENCING FISCAL YEAR 2021.
RECOMMENDATION
See attached Memorandum.
Applicable Area
Citywide
Is this a"Residents Right Does this item utilize G.O.
to Know" item.pursuant to Bond Funds?
City Code Section 2-14?
Yes No
Legislative Tracking
Office of Management and Budget
ATTACHMENTS:
Description
o Memo- FY 2021 Allison Island Assessment Roll
o Resolution
Page 1794 of 2461
MIAMI BEACH
City of Miami Beach, 1700 Convention Center Drive,Miami Beach,Florida 33139,www.miamibeachfl.gov
COMMISSION MEMORANDUM
TO: Mayor Dan Gelber and Members of the City Commission
FROM: Jimmy L. Morales, City Manager
DATE: July 29, 2020
SUBJECT: A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY OF
MIAMI BEACH, FLORIDA,ACTING IN ITS CAPACITY AS THE GOVERNING BODY
OF THE ALLISON ISLAND SECURITY GUARD SPECIAL TAXING DISTRICT,
ADOPTING THE NON-AD VALOREM ASSESSMENT ROLL FOR ANNUAL
ASSESSMENTS AGAINST REAL PROPERTY LOCATED WITHIN THE ALLISON
ISLAND SECURITY GUARD SPECIAL TAXING DISTRICT COMMENCING FISCAL
YEAR 2021.
ADMINISTRATION RECOMMENDATION
The Administration recommends that the Mayor and City Commission, acting in its capacity as
the governing body of the Allison Island Security Guard Special Taxing District, adopt the
attached Resolution which authorizes the City Manager to certify and transmit the following
information, in accordance with Section 197.3632 of the Florida Statutes, to the Miami-Dade
County Property Appraiser:
1) Non-Ad Valorem Assessment Roll of$4,804.35, per Residential Unit, for real
property located within the Allison Island Security Guard Special Taxing
District commencing Fiscal Year 2021.
BACKGROUND
In 1989, the City's Mayor and City Commission and the Miami-Dade County Board of County
Commissioners approved the creation of a Special Taxing District pursuant to City Resolution
No. 89-19604 and County Ordinance No. 89-125 to provide 24-hour security guard service to
Allison Island.
Pursuant to a Miami-Dade County Charter Amendment approved by the electorate on
November 8, 2016, County Ordinance No. 16-14 was given effect which created a new Section
18-3.1 in the Miami-Dade County Code. This new County Code section provides, in part, that by
joint resolutions of the Board of County Commissioners and the governing body of a
municipality, the governing body of a municipality may be designated as the governing body of
an existing Special Taxing District located entirely within the boundaries of such municipality,
subject to a majority vote of the qualified electors residing in the Special Taxing District at an
election called by and conducted as provided by the Board of County Commissioners and with
the County Tax Collector and Property Appraiser would be needed to effectuate a transfer of
control.
Page 1795 of 2461
FY 2021 Allison Island Non-Ad Valorem Assessment Roll
July 29, 2020
Page 2 of 4
At the October 17, 2018 City Commission meeting, the Mayor and City Commission adopted
Resolution No. 2018-30575 requesting the County to transfer control of the Special Taxing
District from the Board of County Commissioners to the Mayor and City Commission of the City
of Miami Beach, and to designate the Mayor and City Commission as the governing body of the
Special Taxing District, subject to County approval and a majority vote of the qualified electors
residing in the Special Taxing District. Subsequently, on March 13, 2019, the City Commission
approved the execution of an interlocal agreement to transfer control of the Special Taxing
District from the County to the City in Resolution No. 2019-30750.
On June 4, 2019, the Miami-Dade County Board of County Commissioners passed and adopted
Resolution No. R-590-19, which approved the interlocal agreement and the transfer of control of
the Special Taxing District, subject to the City passing a Resolution ratifying and accepting the
County's approval of the execution of an interlocal agreement.
In addition, on June 4, 2019, the County passed and adopted Resolution R-591-19, which called
a special election for the Special Taxing District, and provided that the special election shall be
held within the boundaries of the Special Taxing District, and set forth the ballot question to be
presented for approval or disapproval by a mailed ballot and the noticing requirements and
registration deadline, and provided that the special election shall be held on December 17, 2019
and that all marked ballots must be received by 7:00 p.m. on that day.
On December 17, 2019, the voters approved the transfer of control of the Special Taxing District
to the City. As a result of this vote, and pursuant to the terms of the Transfer Agreement
between the County and the City, the City became the governing body of the Special,Taxing
District twelve days after the favorable election pursuant to Section 102.168 of the Florida
Statutes, as no contest of the election was filed.
On January 15, 2020, the City Commission passed and adopted Resolution No. 2020-31145
which ratified and accepted County Resolution No. R-590-19, approving the transfer of control
of the Special Taxing District and the interlocal agreement. City Resolution No. 2020-31145 also
ratified and accepted County Resolution No. R-591-19, which called for a special election in the
Special Taxing District to seek approval or disapproval of a Resolution designating the City as
the governing body of the Special Taxing District pursuant to Section 18-3.1 of the Code of
Miami-Dade County.
The City of Miami Beach intends to use the uniform method for collecting non-ad valorem
assessments for the provision of continued operation and maintenance of the Special Taxing
District, including but not limited to, the making of infrastructure and security improvements as
authorized by Section 197.3632, Florida Statutes, because this method will allow such special
assessments to be collected annually, commencing for the fiscal year beginning October 1,
2020, in the same manner as provided for ad valorem taxes.
PROCEDURE
The non-ad valorem assessment roll and operating budget for the Allison Island Security Guard
Special Taxing District must be adopted in accordance with Florida Statutes.
The procedure by which non-ad valorem assessments, as districts, will be placed on the annual
Notice of Proposed Property Taxes and Combined Property Tax Bill mailed to all property
owners for FY 2021 is as follows:
Page 1796 of 2461
FY 2021 Allison Island Non-Ad Valorem Assessment Roll
July 29, 2020
Page 3 of 4
1. By June 131, the County Property Appraiser provides the governing body of the Special
Taxing District(s)with the applicable parcels/units comprising the Special Taxing District
2. By July 13th, the governing body of the Special Taxing District(s) is required to provide
the County Property Appraiser with the proposed parcels/units being assessed and the
applicable rates
3. By August 24th, the annual Notice of Proposed Property Taxes (TRIM Notice) to inform
applicable property owners of the proposed non-ad valorem assessment, is mailed by
the County Property Appraiser
4. By September 15th, the governing body of the Special Taxing District(s) is required to
provide the County Property Appraiser with the final parcels/units being assessed and
the applicable rates adopted by Resolution by the governing body of the District
Upon adoption of the non-ad valorem assessment roil and operating budget, the non-ad
valorem assessment will be placed on the annual Combined Property Tax Bill to be collected by
the County Property Tax Collector and subsequently remitted to the governing body of the
Special Taxing District(s)for operation of the District.
BUDGET
The FY 2021 budget reflects fiscal increases and/or decreases necessary to provide security
services for the upcoming fiscal year. The FY 2021 budget for the Allison Island Security Guard
Special Taxing District is $221,000, which represents a 19.4%, or $53,095, decrease from the
FY 2020 budget of $274,095 adopted by Miami-Dade County and is comprised of the following
line item expenditures:
Items Included in FY 2021 Expenditures $
Contracted Security Guard Services for District 181,500
Utilities(Water,Sewer,Storm Water,Electricity,Telephone) 6,000
Janitorial Services 1.200
Guardhouse Repairs and Maintenance 1,200
Contingencies(based on budgeted collection allowance) 3,000
OIG Set-aside(based on 0.5%of budgeted contracts) 1,000
Property Management Internal Service Charges 27,100
Total $221,000
In order to continue to provide the current level of security required by this Special Taxing
District, the Administration recommends the proposed FY 2021 non-ad valorem assessment of
$4,804.35, per Residential Unit, for real property located within the boundaries of the Allison
Island Security Guard Special Taxing District commencing FY 2021, which will fund the FY 2021
budget for this Special Taxing District. This non-ad valorem assessment is $926.53, or 16.2%,
less than the non-ad valorem assessment adopted by Miami-Dade County for FY 2020 of
$5,730.88, per Residential Unit, and would generate proceeds of approximately$221,000.
Page 1797 of 2461
FY 2021 AUison Island Non-Ad Valorem Assessment Roll
July 29, 2020
Page 4 of 4
Statutory Requirement
Section 197.3632 of the Florida Statutes, entitled "Uniform method for the levy, collection, and
enforcement of non-ad valorem assessments"establishes specific guidelines that must be used
by all government entities, including local municipalities like the City of Miami Beach, in setting
non-ad valorem assessment rates.
Annually by June 1St, the County Property Appraiser is required to provide each local
government using the uniform method with the following information by list or compatible
electronic medium: the legal description of the property within,the boundaries described in the
Resolution, and the names and addresses of the owners of such property. Such information
shall reference the property identification number and otherwise conform in format to that
contained on the ad valorem roll provided. It is important to note that the Property Appraiser is
not required to submit information which is not on the ad valorem roll or compatible electronic
medium provided.
The non-ad valorem assessment roll is required to be adopted at a duly noticed public hearing
between January 1St and September 15th if one of the following criteria is met: (1) the Non-Ad
Valorem assessment is levied for the first time; (2) the Non-Ad Valorem assessment is
increased beyond the maximum rate authorized by law of judicial decree at the time of
imposition; (3) the local government's boundaries have changed, unless all newly affected
property owners have provided written consent for such assessment to the local governing
board; or(4)there is a change in the purpose for such assessment or in the use of the revenue
generated by such assessment.
By September 15th of each year, the chair of the local governing board or his or her designee is
required to certify a non-ad valorem assessment roll on compatible medium to the tax collector
containing the non-ad valorem assessment for each parcel/unit on the roll.
CONCLUSION
The Mayor and City Commission, acting in its capacity as the governing body of the Allison
Island Security Guard Special Taxing District, should adopt the attached Resolution which
establishes the non-ad valorem assessment roll of $4,804.35, per Residential Unit, for annual
assessments against real property located within the Allison Island Security Guard Special
Taxing District reflected in Attachment A commencing FY 2021, and authorizes and designates
the City Manager to certify the non-ad valorem assessment roll on compatible electronic
medium to the County Tax Collector.
Attachment A—Allison Island Non-Ad Valorem Assessment Roll
JLM/JW/TOS
Page 1798 of 2461
Attachment A
Allison Island Security Guard Special Taxing District
Non-Ad Valorem Assessment Roll
Distiu t h Colin/Parcel Property Acidre5s City Stair Zip Code Assessment Rate Units A,;cresment
F0202 02-3211-003-0020 6325 ALLISON RD Miami Beach Florida 33141 $ 4,804.35 1.00 $ 4,804.35
F0202 02-3211-003-0030 6341 ALLISON RD Miami Beach Florida 33141 $ 4,804,35 1.00 $ 4,804.35
F0202 02-3211-003-0040 6355 ALLISON RD Miami Beach Florida 33141 $ 4,804.35 1.00 $ 4,804.35
F0202 02-3211-003-0050 6365 ALLISON RD _ Miami Beach Florida 33141 $ 4,804.35 1.00 $ 4,804.35
F0202 02-3211-003-0060 6381 ALLISON RD Miami Beach Florida 33141 $ 4,804.35 1.00 $ 4,804.35
F0202 02-3211-003-0070 6391 ALLISON RD Miami Beach Florida 33141 $ 4,804.35 1.00 $ 4,804.35
F0202 02-3211-003-0080 6411 ALLISON RD Miami Beach _ Florida _ 33141 $ 4,804.35 1.00 $ 4,804.35
F0202 02-3211-003-0090 6415 ALLISON RD Miami Beach Florida 33141 $ 4,804.35 1.00 $ 4,804.35
F0202 02-3211-003-0100 6431 ALLISON RD Miami Beach Florida 33141 $ 4,804.35 0.50 $ 2,402.18
F0202 02-3211-003-0110 6455 ALLISON RD Miami Beach Florida 33141 $ 4,804.35 1.00 $ 4,804.35
F0202 02-3211-003-0120 6475 ALLISON RD Miami Beach Florida 33141 $ 4,804.35 1.00 $ 4,804.35
F0202 02-3211-003-0130 6491 ALLISON RD Miami Beach Florida 33141 $ 4,804.35 1.00 $ - 4,804.35
F0202 02-3211-003-0140 6493 ALLISON RD Miami Beach Florida 33141 $ 4,804.35 0.50 $ 2,402.18
F0202 02-3211-003-0150 6505 ALLISON RD Miami Beach Florida 33141 $ 4,804.35 1.00 $ 4,804.35
F0202 02-3211-003-0160 6525 ALLISON RD Miami Beach Florida 33141 $ 4,804.35 1.00 $ 4,804.35
F0202 02-3211-003-0170 6535 ALLISON RD Miami Beach Florida 33141 $ 4,804.35 1.00 $ 4,804.35
F0202 02-3211-003-0180 6555 ALLISON RD Miami Beach Florida 33141 $ 4,804.35 1.00 $ 4,804.35
F0202 _ 02-3211-003-0190 6565 ALLISON RD Miami Beach Florida 33141 $ 4,804.35 1.00 $ 4,804.35
F0202 02-3211-003-0200 6575 ALLISON RD Miami Beach Florida 33141 $ 4,804.35 1.00 $ 4,804.35
F0202 02-3211-003-0210 6585 ALLISON RD _ Miami Beach Florida 33141 $ 4,804.35 1.00 $ 4,804.35
F0202 02-3211-003-0220 6605 ALLISON RD Miami Beach Florida 33141 $ 4,804.35 1.00 $ 4,804.35
F0202 02-3211-003-0230 6621 ALLISON RD Miami Beach Florida 33141 $ 4,804.35 1.00 $ 4,804.35
F0202 02-3211-003-0240 6633 ALLISON RD Miami Beach Florida 33141 $ 4,804.35 1.00 $ 4,804.35
F0202 02-3211-003-0245 6651 ALLISON RD Miami Beach Florida 33141 $ 4,804.35 1.00 $ 4,804.35
F0202 02-3211-003-0250 6650 ALLISON RD Miami Beach Florida 33141 $ 4,804.35 1.00 $ 4,804.35
F0202 02-3211-003-0300 6596 ALLISON RD Miami Beach , Florida 33141 $ 4,804.35 1.00 $ 4,804.35
F0202 02-3211-003-0310 6580 ALLISON RD Miami Beach Florida 33141 $ 4,804.35 1.00 $ 4,804.35
F0202 _ 02-3211-003-0320 6570 ALLISON RD Miami Beach Florida 33141 $ 4,804.35 1.00 $ 4,804.35
F0202 02-3211-003-0330 6550 ALLISON RD Miami Beach Florida 33141 $ 4,804.35 1.00 $ 4,804.35
F0202 02-3211-003-0340 '6530 ALLISON RD Miami Beach Florida 33141 $ 4,804.35 1.00 $ 4,804.35
F0202 02-3211-003-0350 6520 ALLISON RD Miami Beach Florida 33141 $ 4,804.35 1.00 ' $ 4,804.35
F0202 r 02-3211-003-0360 6500 ALLISON RD Miami Beach Florida 33141 $ 4,804.35 1.00 $ 4,804.35
F0202 02-3211-003-0370 6494 ALLISON RD Miami Beach Florida 33141 $ 4,804.35 1.00 $ 4,804.35
F0202 02-3211-003-0380 6480 ALLISON RD Miami Beach Florida 33141 $ 4,804.35 1.00 $ 4,804.35
F0202 02-3211-003-0390 6470 ALLISON RD Miami Beach Florida 33141 $ 4,804.35 1.00 $ 4,804.35
F0202 02-3211-003-0400 ,6450 ALLISON RD Miami Beach Florida 33141 $ 4,804.35 1.00 $ 4,804.35
F0202 02-3211-003-0410 _6444 ALLISON RD Miami Beach Florida 33141 $ 4,804.35 1.00 $ 4,804.35
F0202 02-3211-003-0420 6420 ALLISON RD Miami Beach Florida 33141 $ 4,804.35 1.00 $ 4,804.35
Page 1799 of 2461
Page 1 of 2
Attachment A
Allison Island Security Guard Special Taxing District
Non-Ad Valorem Assessment Roll
District k Folio/PdtLel Property Address City Stile Zip Code Assessment Rote Units Assessment
F0202 02-3211-003-0430 6400 ALLISON RD Miami Beach Florida 33141 $ 4,804.35_ 1.00 $ 4,804.35
F0202 02-3211-003-0440 6380 ALLISON RD Miami Beach Florida 33141 $ 4,804.35 1.00 $ 4,804.35
F0202 02-3211-003-0450 6370 ALLISON RD Miami Beach Florida _ 33141 $ 4,804.35 1.00 $ 4,804.35
F0202 02-3211-003-0460 6360 ALLISON RD Miami Beach Florida 33141 $ 4,804.35 1.00 _$ 4,804.35
F0202 02-3211-003-0470 6350 ALLISON RD Miami Beach Florida 33141 .$ 4,804.35 1.00 $ 4,804.35
F0202 02-3211-003-0480 6330 ALLISON RD Miami Beach Florida 33141 $ 4,804.35 1.00 $ 4,804.35
F0202 - 02-3211-003-0490 6320 ALLISON RD Miami Beach Florida 33141 $ 4,804.35_ 1.00 $ 4,804.35
F0202 02-3211-067-0010 6620 ALLISON RD Miami Beach Florida 33141 $ 4,804.35 1.00 $ 4,804.35
F0202 02-3211-067-0020 6640 ALLISON RD Miami Beach Florida 33141 $ 4,804.35 1.00 _ $ 4,804.35
Total 46.00 $ 221,000.10
Total(Rounded for Budget Purposes) $ 221,000.00
Page 1800 of 2461 Page 2 of 2