2009-27133 ResoRESOLUTION NO. 2009-27133
A RESOLUTION OF THE BOARD OF DIRECTORS OF
THE NORMANDY SHORES LOCAL. GOVERNMENT
NEIGHBORHOOD IMPROVEMENT DISTRICT SETTING 1)
THE PROPOSED GENERAL OPERATING MILEAGE
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 MILEAGE RATE AND BUDGET FOR
FISCAL YEAR (FY) 2009/10; FURTHER AUTHORIZING
THE CITY MANAGER TO TRANSMIT THIS INFORMATION
TO THE MIAMI-DADS 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 0.8567 mills and that the Rolled-Back Rate be set at 0.8817 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:
R7F - 7/22/09
2009-27133
1) Proposed Normandy Shores Local Government Neighborhood Improvement
District Operating Millage Rate for FY 2009/10
General Operating 0.8567 mills
2) "Rolled-Back Rate" 0.8817 mills
3) The first public hearing on the proposed Normandy Shores Local Government
Neighborhood Improvement District operating millage rate and tentative budget
for FY 2009/10 shall be held on Thursday, September 10, 2009 at 5:02 p.m., in
the City Commission Chambers, City Hall, 1700 Convention Center Drive, Miami
Beach, Florida.
PASSED and ADOPTED this 22"d day of July. 2009.
ATTEST:
~-
CITY CLERK
Robert Parcher
MA OR
Matti Herrera Bower
APPROVED AS TO
FORM & LANGUAGE
& FOR EXECUTION
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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 SETTING 1) THE PROPOSED GENERAL OPERATING MILEAGE
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 MILEAGE RATE AND BUDGET FOR FISCAL YEAR (FY) 2009/10; 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
Key Intended Outcome Suppottea:
Increase visibility of police; Maintain crime rates at or below national trends
Supporting Data (Surveys, Environmental Scan, etc.):
In the 2009 Community Survey, both residents and businesses reported the following areas for the City
to address in an effort to improve public safety:
• Preventing crime (Residents: 44.9%, Business: 43.9%)
• Increasing police visibility (Residents: 32.4%, Business: 33.1 %)
Issue:
Shall 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 sets
the Proposed General Operating Millage Rate; the Calculated Rolled-Back Rate; and sets the date, time
and place for the first public hearing?
Item Summary/Recommendation:
The proposed ad valorem millage recommended by the Administration is 0.8567 mills to provide the
current level of security required by this district. The rolled-back rate is the millage rate required to
produce the same level of property tax revenue on FY 2009/10 as collected in FY 2008/09. The rate is
calculated as 0.8817 or 0.1590 mills more than the millage rate adopted for FY 2008/09.
Board Recommendation:
Financial Information:
Source of Amount Account
Funds: ~
2
OBPI Total
Financial Impact Summary:
The increase of 0.1340 mills from the prior year millage represents an annual increase of $37.90 to the
City average homesteaded property of $282,801 taxable value. This tax levy will generate proceeds of
$95,795. The total operating expenditures to provide the current service level to this district is $147,377
for FY 2009/10. The City of Miami Beach General Fund is required to provide 35% of the total operating
expenditures ($51,582), and the City has funded the 35% for each of the sixteen years since the District
was established. The amount provided by the General Fund for this purpose in FY 2008/09 was
$53,297. The $147,377 in FY 2009/10 represents a $4,901 decrease (3.2%) from the FY 2008/09
bud et of $152,278.
Ci Clerk's Office Le islative Trackin
Si n-Offs:
Department Director Assistant City Manager City Manager
AGENDA ITEM ~~
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m MIAMIBEACH
City of Miami Beoch, 1700 Convention Center Drive, Miami Beach, Florida 33139, www.miamibeachfl.gov
COMMISSION MEMORANDUM
TO: Mayor Matti Herrera Bower and Members of the City Commission
FROM: Jorge M. Gonzalez, City Manager
DATE: July 22, 2009
SUBJECT: A RESOLUTION OF THE BOARD OF DIRECTORS OF THE NORMANDY SHORES
LOCAL GOVERNMENT NEIGHBORHOOD IMPROVEMENT DISTRICT SETTING 1)
THE PROPOSED GENERAL OPERATING MILEAGE 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 MILEAGE RATE AND
BUDGET FOR FISCAL YEAR (FY) 2009/10; 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
Improvement District for FY 2009/10:
General Operating 0.8567 mills (0.7227 last year)
2) °Rolled-Back" Rate (Truth In Millage) 0.8817 mills
3) The first public hearing to consider the proposed Normandy Shores
Neighborhood Improvement District operating millage rate and tentative
budget for FY 2009/10 shall be held on Thursday, September 10, 2009 at
5:02 P.M., in the City Commission Chambers, City Hall, 1700 Convention
Center Drive, Miami Beach, Florida.
FY 2009/10 Normandy Shores Proposed Millage Rate
July 22, 2009
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 2009/10 represents its sixteenth 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.
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, 2009), 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 FY 2009/10.
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 proposed millage rate of 0.8567, if adopted, would require an expensive mailing and
advertising process to each property owner of Normandy Shores. Therefore, this proposed
millage rate is viewed as the ceiling.
The rolled-back rate is the millage rate required to produce the same level of property tax
revenue on FY 2009/10 as collected in FY 2008/09. The rate is calculated as 0.8817, or 0.1590
mills more than the millage rate adopted for FY 2008/09.
Further, pursuant to recently enacted State legislation, the City may elect to approve millage
rates above the roll-back rate up to the constitutional cap of 10 mills subject to the following
votes by the Commission or referendum:
• Option I: Millage up to 0.9037 (equivalent to a 2.5% increase in Property Tax revenues)
requires majority of the approval of the Commission
FY 2009/10 Normandy Shores Proposed Millage Rate
July 22, 2009
Page 3 of 4
• Option III: Millage above 0.9941 requires unanimous approval of the Commission or
referendum up to the 10 mill cap.
ANALYSIS
On July 1, 2009, the City received the 2009 Certification of Taxable Value from the Property
Appraiser's Office stating that the taxable value for Normandy Shores is $117,709,157, which
includes $1,614,484 due to new construction, renovation, etc. The preliminaryvaluerepresents
a decrease $26,465,604 from the July 1, 2008 Certification of taxable Value of $144,174,761
(18.4 percent) and a decrease of 16.9 percent over 2008's final value of $141,638,632.
Operating Millage and Budget
The proposed ad valorem millage recommended by the Administration is 0.8567 mills to provide
the current level of security required by this district. This tax levy will generate proceeds of
$95,795. The increase of 0.1340 mills from the prioryear millage represents an annual increase
of $37.90 to the City average homesteaded property of $282,801 taxable value.
The total operating expenditures to provide the current service level to this district is $147,377
for FY 2009/10. The City of Miami Beach General Fund is required to provide 35% of the total
operating expenditures ($51,582), and the City has funded the 35% for each of the sixteen years
since the District was established. The amount provided by the General Fund for this purpose in
FY 2008/09 was $53,297. The $147,377 in FY 2009/10 represents a $4,901 decrease (3.2%)
from the FY 2008/09 budget of $152,278.
For the Normandy Shores taxing District, the value for each mill ($1.00 of ad valorem tax for
each $1,000 of property value) is determined by the 2009 Certification of Taxable Value and has
been set at $117,709. Florida Statutes permit a discount of up to five percent for early payment
discounts, delinquencies, etc. Therefore, the 95 percent value of the mill is $111,823.
Accordingly, 0.8567 mills are required to generate $95,795 in property tax revenues by the
district.
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 (0.8567) and the principal taxing authority (5.6555) totals 6.5122 mills, which is 3.4878
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
2009/10 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).
FY 2009/10 Normandy Shores Proposed Millage Rate
July 22, 2009
Page 4 of 4
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 6 and 13 Sundays
September 3 and 17 Proposed dates for Miami-Dade County Public Hearing
September 9 Miami-Dade County School Board Public Hearing
Of the remaining days, it is recommended that the first public hearing be set for Thursday,
September 10, 2009 at 5:02 P.M., 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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