2009-27205 ResoRESOLUTION NO. ~nn9-27205
A RESOLUTION OF THE BOARD OF DIRECTORS OF THE
NORMANDY SHORES LOCAL GOVERNMENT NEIGHBORHOOD
IMPROVEMENT DISTRICT ADOPTING THE FINAL AD VALOREM
MILEAGE OF 0.8567 MILLS FOR FISCAL YEAR (FY) 2009/10 FOR
THE NORMANDY SHORES LOCAL GOVERNMENT DISTRICT,
WHICH IS TWO AND FOUR FIFTH PERCENT (2.8%) LESS THAN
THE "ROLLED-BACK" RATE OF 0.8817 MILLS.
WHEREAS, for the purpose of providing security services within the Normandy Shores
neighborhood area, the Mayor and City Commission adopted Ordinance No. 93-2881 on
October 20, 1993, which authorized the creation of the Normandy Shores Local Government
Neighborhood Improvement District (District); and
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, on September 24, 2009, a public hearing was held before the Mayor and
City Commission, acting as the Board, to discuss the operating millage rate and operating
budget for the District for FY 2009/10.
NOW THEREFORE, BE IT DULY RESOLVED BY THE BOARD OF DIRECTORS OF
THE NORMANDY SHORES LOCAL GOVERNMENT NEIGHBORHOOD IMPROVEMENT
DISTRICT, that, pursuant to Section 200.065, Florida Statues, there is hereby levied and Ad
Valorem Millage rate of 0.8567 mills for the District for FY 2009/10 on all taxable and non-
exempt real and person property located within the boundaries of the District for the purpose
of providing security services, which millage rate is two and fourfifth percent (2.8%) less than
the "Rolled-back" rate of 0.8817 mills.
PASSED and ADOPTED this 24th day of September, 2009.
A EST:
~'
Secretary to the District
Robert Parcher
irpers o the District
Matti Herrera Bower
APPROVED AS TO
FORM & LANGUAGE
~ FOR CUTION
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_.- City Attome _ Date
COMMISSION ITEM SUMMARY
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Condensed T isle:
A resolution of the Board Of Directors of The Normandy Shores Local Government Neighborhood
Improvement District adopting the final Ad Valorem Millage Rate Of 0.8567 Mills For The Normandy
Shores Neighborhood Improvement District, which is two and four-fifth percent (2.8%) less than the
"rolled-back" rate of 0.8817 mills.
Key Intenaea outcome ~upporzea:
Increase visibility of police; Maintain crime rates at or below national trends.
Supporting Data (Surveys, Environmental Scan, etc.):
In 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 final Ad Valorem Millage Rate?
Item Summary/Recommendation:
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 preliminary value represents a decrease of $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.
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 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
rolled-back rate is the millage rate required to produce the same level of property tax revenue in FY
2009/10 as collected in FY 2008/09. The rate is calculated as 0.8817 or 0.159 mills more than the millage
rate adopted for FY 2008/09.
The first public hearing on the tentative District millage rate and budget for FY 2009/10 was held on
September 10, 2009. The millage rates presented herein are those which were tentatively adopted at the
end of the first public hearing held on that day.
Adviso Board Recommendation:
Financial Information:
Source of Amount Account Approved
Funds: 1
N/A 2
OBPI Total
Financial Impact Summary:
City Clerk's Office Legislative Tracking:
~~ ~ ~~ ~ ~ ~~ AGEI+IDA ITEM V
QATE
m MIAMIBEACH
City of Miami Beach, 1700 Convention Center Drive, Miami Beach, Florida 33139, www.miamibeachfl.gov
COMMISSION MEMORANDUM
TO: M r i rrera Bower and Members of the City Commission
~~
FROM: Jor a M. Gonzalez, City Manager
DATE: September 24, 2009
SUBJECT: A RESOLUTION OF THE BOARD OF DIRECTORS OF THE NORMANDY SHORES
LOCAL GOVERNMENT NEIGHBORHOOD IMPROVEMENT DISTRICT ADOPTING
THE FINAL AD VALOREM MILEAGE OF 0.8567 MILLS FOR FISCAL YEAR (FY)
2009/10 FOR THE NORMANDY SHORES LOCAL GOVERNMENT DISTRICT,
WHICH IS TWO AND FOUR-FIFTH PERCENT (2.8%) LESS THAN THE "ROLLED-
BACK" RATE OF 0.8817 MILLS.
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 sets the following:
1) The final adopted millage rate for the Normandy Shores Neighborhood Improvement
District for FY 2009/10:
General Operating 0.8567 mills (0.7227 mills last year)
2) The final adopted millage rate of 0.8567 mills is 2.8°/a less than the "Rolled-Back" Rate of
0.8817 mills.
The first public hearing on the tentative District millage rate and budget for FY 2009/10 was held
on September 10, 2009. The millage rates presented herein are those which were tentatively
adopted at the end of the first public hearing held on that day.
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
FY 2009/10 Normandy Shores Millage Rate
September 24, 2009
Page 2
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 capon 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.
PROCEDURE
The operating millage and budget for this dependent special taxing district must be adopted in
accordance with Florida Statutes. This procedure requires that this Resolution be considered
immediately after the millage and budget of the principal taxing authority, i.e., City of Miami
Beach.
It also prescribes that a final millage be adopted first. This is accomplished by adopting a
Resolution which states the percent increase or decrease over the "Rolled-back" rate. Following
this, another Resolution which adopts the Normandy Shores District operating budget must be
approved. (See accompanying Agenda item R7B2 for details).
The statute requires the name of the taxing authority, the rolled-back rate, the percentage
increase or decrease over the rolled-back rate, and the millage rate be publicly announced
before adoption of the millage resolution.
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 preliminary value represents
a decrease of $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.
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 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.
FY 2009/10 Normandy Shores Millage Rate
September 24, 2009
Page 3
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.
CONCLUSION
The City Commission, acting in its capacity as the Board of Directors of the District, should adopt
the attached Resolution which adopts the final millage.
JMG:KGB:JC
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NOTICE IS HEREBY.given that a Speaal Commisslon'MeEting`regardmg theZnd-Proposed Bui~gi;t Pubhc Hearings-:for FY.2009'~/20'10+will be held by the City
t;ommission of the Gity of Miami Beach Flbrida, an•~hun:day,:Ssptember-24; 2009, commenaing<aC•5:00`P.M.; in the Commission O~ha~bers Ord floor,
Ctty Hal1,1700 Convention Center Dnve Mlaini'Beach~FloHtla. ~' _ -
5:01 p.m. ~ :. - ~ -;:_
Thesecond public hearing adopting the prAppsea migage-rate.ahtl budget for FY 2009/2D10=forahe ~ity:of-Miami Beach=
Thesecond public hearing.adopting the~iropo`sed millage rate and budget for FY 2609120tD for~the~tJormandy~9hores Locai Govemmefit~Neighborhood
Improvemerd District. ""
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lo-addition, the~City Commission.may d~s¢uss:other Cityrbusiness+and take;other necessary aobon;aY]hls meeting.;. ,,
Inquiries concerning this meeting Should"~E~,@~di~eoted to~the Offiee ofy8udget-and Performane~lm_provemerfS~af,(305)-673=7~i10. ' '
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