Resolution 2023-32718 RESOLUTION NO. 2023-32718
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 LOCAL GOVERNMENT
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 2024; AND, 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, specifies the method by which
municipalities may set the operating millage rate and adopt an annual budget for dependent taxing
districts; and
WHEREAS, the July 1, 2023 Certification of Taxable Value from the Miami-Dade County
Property Appraiser for the Normandy Shores Local Government Neighborhood Improvement
District ("District") of$392.8 million reflects an overall increase of approximately $87.3 million, or
28.6%, in property values over the July 1, 2022 Certification of Taxable Value of $305.5 million
for the District; and
WHEREAS, the Mayor and City Commission of the City of Miami Beach, acting in its
capacity 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 0.8468
mills for Fiscal Year(FY) 2024 and that the "Rolled-Back" rate be set at 0.7610 mills; and
WHEREAS, the City of Miami Beach is required to advise the Miami-Dade County
Property Appraiser of the Proposed Operating Millage Rate for the District,the"Rolled-Back" rate,
and the date, time, and place of the first public hearing.
NOW, THEREFORE, BE IT DULY RESOLVED BY THE MAYOR AND CITY
COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA, ACTING IN ITS CAPACITY AS
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 2024:
General Operating 0.8468 mills
2) "Rolled-Back" Rate 0.7610 mills
3) The first public hearing on the Proposed Normandy Shores Local Government
Neighborhood Improvement District operating millage rate and budget for FY 2024
shall be held on Wednesday, September 13, 2023, at 5:02 p.m., in the City
Commission Chambers at 1700 Convention Center Drive, 3rd Floor, Miami Beach,
Florida 33139.
PASSED and ADOPTED this .4 day of Jul/ , 2023.
ATTEST:
JUL 2 8 2023 Dan Gelber, Mayor
Rafael E. Granado, City Clerk APPROVED AS TO
FORM AND LANGUAGE
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MIAMI BEACH
COMMISSION MEMORANDUM
TO: Honorable Mayor and Members of the City Commission
FROM: Aline T. Hudak, City Manager
DATE: July 26, 2023
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 LOCAL GOVERNMENT
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 2024; AND, 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.
RECOMMENDATION
See attached memorandum.
SUPPORTING SURVEY DATA
See attached memorandum.
FINANCIAL INFORMATION
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
Strategic Connection
Organizational Innovation-Ensure strong fiscal stewardship.
Legislative Tracking
Office of Management and Budget
Page 1309 of 1588
ATTACHMENTS:
Description
❑ Memo- FY 2024 Normandy Shores Millage
❑ Resolution
Page 1310 of 1588
MIAMI BEACH
City of Miami Beach, 1700 Convention Center Drive,Miami Beach,Florida 33139,www.miamibeachfl.gov
COMMISSION MEMORANDUM
TO: Honorable Mayor Dan Gelber and Members of the City Commission
FROM: Alina T. Hudak, City Manager
DATE: July 26, 2023
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 2024; AND, 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
STRATEGIC PLAN SUPPORTED
Organizational Innovation— Ensure strong fiscal stewardship
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 authorizing the City Manager to transmit the following
information to the Miami-Dade County Property Appraiser:
1.) Proposed Normandy Shores Local Government Neighborhood Improvement
District Operating Millage Rate for Fiscal Year(FY)2024:
General Operating 0.8468 mills
2) "Rolled-Back" Rate (Truth-in-Millage) 0.7610 mills
3) The first public hearing on the Proposed Normandy Shores Local Government.
Neighborhood Improvement District operating millage rate and budget for FY 2024 shall
be held on Wednesday, September 13, 2023, at 5:02 p.m., in the City Commission
Chambers at 1700 Convention Center Drive,:3rd Floor, Miami Beach, Florida 33139.
The millage.proposed.for FY 2024 of 0.8468 mills is 0.1249 mills, or 12.9%, less than the
adopted FY 2023 millage rate of 0.9717 mills.
FY 2023 FY 2024
Adopted Proposed Inc/(Dec)
Normandy Shores Millage 0.9717 0.8468 (0.1249).
Page 131.1 of 1588
FY 2024 Normandy Shores Proposed Wage Rate
July 26, 2023
Page 2 of 5
BACKGROUND
The Normandy Shores Local Government Neighborhood Improvement District, which is 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 2024 represents its thirtieth year
of operation.
The District 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."
On September 11,1997, Resolution 97-22522 adopted the District's Tentative FY 1998 millage
rate. The accompanying memorandum noted that the City had been funding the gap between the
revenues generated from the ad valorem taxes and the budget, that the City could not continue
to subsidize this budget and that the District should be self-sustaining. This memorandum also
noted that Resolution 97-22487 included the City Commission's direction to the City Clerk to take
such steps as may be necessary to hold a special referendum for the purpose of authorizing
special assessments to raise $41,915 for operating purposes within the District for FY 1998.
On September 23, 1998, Resolution 98-22902 adopted the District's FY 1999 budget. The
accompanying memorandum noted that the City had been funding the gap between the revenues
generated from the ad valorem taxes and the budget and that a determination was reached that
the City would fund 35% of the annual cost of the community guard gate. It also stated that the
cost would eventually be funded by the golf course and that the City Attorney's Office would review
the issue of the dependent status of the District, and the City would continue supplementing the
budget at current levels until both issues are resolved.
On September 25, 2002, Ordinance 2002-3380 adopted the removal of the $500 annual cap per
parcel. The accompanying memorandum noted that the City's 35% contribution would be
maintained.
In 2015, as part of a"clean up" Ordinance to repeal three other safe neighborhood districts that
were no longer active, the Mayor and City Commission enacted Ordinance 2015-3928. With
respect to the Normandy Shores District, because the prior versions of the ordinance had not
been codified as part of the consolidated legislation of the City, the 2015 Ordinance sought to
codify the legislation, but in so doing, inadvertently re-adopted the original 1993 Ordinance-which
included an ad valorem cap of$500 per property- and not the correct, and most recent, version
of the legislation, the 2002 Ordinance, which deleted the cap of$500 per property.
In order to correct the inadvertent error in the 2015 Ordinance and eliminate the$500 per property
cap, as intended since 2002, the Mayor and City Commission adopted Ordinance 2020-4386 on
December 9, 2020.
On July 28, 2021, the City Commission, based on the recommendation of the Finance and
Economic Resiliency Committee at its July 31, 2021 meeting, approved Resolution No. 2021-
31819 eliminating the City's 35% subsidy, while continuing to fund 50% of the total cost of the
securityyrover for the District and Normandy Shores golf course.
Since then, the annual budget for the Normandy Shores Local Government Neighborhood
Improvement District has been funded through a dedicated ad valorem tax levied on property
within the District with the City continuing to fund 50% of the total cost of the security rover for the
District and Normandy Shores golf course.
Page 1312 of 1588
FY 2024 Normandy Shores Proposed Millage Rate
July 26, 2023
Page 3 of 5
NORMANDY SHORES PROPERTY VALUES
On July 1, 2023. the City received the 2023 Certification of Taxable Value from the Miami-Dade
County Property Appraiser for the Normandy Shores Local Government Neighborhood
Improvement District indicating that the taxable value was approximately $392.8 million, including
$3.4 million of new construction. Overall, this represents an increase of approximately $87.3
million, or 28.6%, over the 2022 Certification of Taxable Value of$305.5 million.
July 2022 July 2023 $
Certified Certified Change Change
Property Assessment
Existing Values $305,472,912 $389,416,157 $83,943,245 27.5%
New Construction 0 3.369 531 3.369,531 100.0%
Total Normandy Shores $305,472,912 $392,785,688 $87,312,776 28.6%
PROPOSED MILLAGE & BUDGET
Based on the 2023 Certification of Taxable Value from the Miami-Dade County Property Appraiser
for the Normandy Shores Local Government Neighborhood Improvement District, the ad valorem
millage proposed for FY 2024 for the Normandy Shores Local Government Neighborhood
Improvement District, which was approved by the Normandy Shores Homeowners' Association
that is recommended by the Administration for FY 2024 is 0.8468 mills. The millage recommended
for FY 2024 is 0.1249 mills, or 12.9%, less than the adopted FY 2023 millage rate of 0.9717 mills.
This proposed millage would generate proceeds of $332,611, which will be budgeted at
approximately 95.0%. or$315,980 (rounded to$316,000), to account for early payment discounts,
delinquencies. etc. and will fund the proposed FY 2024 budget for the District.
FY 2023 FY 2024
Inc I(Dec)
Adopted Proposed
Normandy Shores Millage 0.9717 0.8468 (0.1249)
Property Tax Revenues $282,000 $316,000 $34,000
The Normandy Shores Local Government Neighborhood Improvement District budget proposed
for FY 2024, as summarized below, is $316.000, which is an increase of$34,000, or 12.1%, from
the adopted FY 2023 budget of $282,000.
Expenditures in FY 2024 Budget $
Contracted Security Guard Services for Guardhouse and 50%of Rover 227,000
Gate Maintenance/Repairs and Other Repairs 40,500
Set-aside for Renewal and Replacement of Capital Assets 20,000
Set-aside for Reserve for Future Projects 10,000
Guardhouse Utilities 7,000
South Gate Entrance Project 6,000
Guardhouse Janitorial Services 4,000
OIG Set-aside 1,000
Other Miscellaneous Operating Expenditures 500
Total $316,000
Page 1313 of 1588
FY 2024 Normandy Shores Proposed Millage Rate
July 26, 2023
Page 4 of 5
STATUTORY REQUIREMENTS
Florida Statute 200.065, entitled -Method of Fixing Millage," establishes specific guidelines that
must be used by all local government entities, including dependent taxing districts like the
Normandy Shores Local Government Neighborhood Improvement District in setting its millage
(property tax) rates. Not unlike its principal taxing authority, the City of Miami Beach, the
Normandy Shores Local Government Neighborhood Improvement District is also required to
transmit within 35 days from receipt of the Certification of Taxable Value (received by July 1,
2023), 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 budget for FY 2024.
After setting the proposed operating millage rate the City Commission, acting in its capacity as
the Board of Directors of the Normandy Shores Local Government Neighborhood Improvement
District, may, at any time prior to final adoption, lower the proposed millage rate. However, any
increase above the proposed rate of 0.8468 mills for FY 2024, if adopted. would require an
expensive mailing and advertising process to each property owner in the Normandy Shores Local
Government Neighborhood Improvement District. Therefore, this proposed millage rate is viewed
as the ceiling.
MAXIMUM MILLAGE DETERMINATION
For FY 2024, the millage rate for the Normandy Shores Local Government Neighborhood
Improvement District is proposed at 0.8468 mills. Based on the 2023 Certification of Taxable
Value received from the Miami-Dade County Property Appraiser. the levy of 0.8468 mills would
generate approximately $316,000 property tax revenues for the Normandy Shores Local
Government Neighborhood Improvement District, which is an increase of $34,000 over the
budgeted FY 2023 property tax revenues of $282,000.
Adoption of the proposed FY 2024 millaqe rate of 0.8468 mills for the Normandy Shores Local
Government Neighborhood Improvement District would, therefore, require a two-thirds approval
(5 of 7 votes) by the City Commission per the State of Florida's Truth-in-Millaqe (TRIM)
requirements.
By August 4, 2023. I am required to certify the proposed millage rate to the Miami-Dade County
Property Appraiser. The proposed millage rate will be included in the TRIM notices that will be
mailed by the Property Appraiser by August 24. 2023. The purpose of the TRIM notice is to notify
property owners of how much their property taxes could potentially increase or decrease, and
which governmental entity is responsible for the taxes levied.
The proposed millage rate effectively sets the "ceiling" for the millage rate during the budget
process because it cannot be increased without sending out a new TRIM notice to all property
owners in the City of Miami Beach. However, the millage rate can remain the same or be
decreased throughout the remainder of the budget process until the final millage rates are
adopted by the City Commission, acting in its capacity as the Board of Directors of the Normandy
Shores Local Government Neighborhood Improvement District, at the second public hearing
scheduled to be held on Wednesday, September 27. 2023. at 5:02 p.m.
Page 1314 of 1588
FY 2024 Normandy Shores Proposed Millage Rate
July 26, 2023
Page 5 of 5
FIRST PUBLIC HEARING
The first public hearing on the proposed Normandy Shores Local Government Neighborhood
Improvement District operating millage rate and budget for FY 2024 must be held no later than
80 days, or earlier than 65 days, from the start of the TRIM calendar (July 1 S'). 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 on the tentative millage and budget of its principal taxing authority, the City of Miami
Beach.
Based on these guidelines. the first public hearing must be held between September 3. 2023 and
September 18, 2023. The following dates are unavailable for the following reasons:
September 3, 10, and 17 Sundays
September 6 Miami-Dade County School Board 2' Public Hearing
September 7 Miami-Dade County 1s' Public Hearing
Of the remaining days available, it is recommended that the first public hearing be held on
Wednesday, September 13, 2023, at 5:02 P.M., in the City Commission Chambers at 1700
Convention Center Drive. 3fd Floor, Miami Beach, Florida 33139.
ATH/JG/TOS
Page 1315 of 1588