2017-30106 ResolutionRESOLUTION NO.
2017 -30106
A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE
CITY OF MIAMI BEACH, FLORIDA, URGING THE UNITED STATES
CONGRESS TO REJECT THE PROPOSED ELIMINATION OF THE 20
PERCENT INVESTMENT TAX CREDIT PROVIDED UNDER THE
UNITED STATES TAX CODE FOR PROJECTS THAT REHABILITATE,
RESTORE OR PRESERVE HISTORIC STRUCTURES.
WHEREAS, for over 40 years, the United States Tax Code provides a 20 percent historic
investment tax credit ( "tax credit program ") to developers that invest in rehabilitation, restoration or
preservation of historic structures that preserve the facades of historic buildings; and
WHEREAS, under the criteria under the tax credit program, which is regulated by the National
Park Service ( "NPS "), the NPS approves tax credit applications for projects based on how faithful a
restoration is to the building's original look; and
WHEREAS, the tax credit is available for any building or property that is listed on the National
Register of Historic Places and applies to any "rehabilitation expenses" made on the property; and
WHEREAS, it has been reported that the tax credit program helped to create more than
15,000 jobs in Florida between 2002 and 2015; and
WHEREAS, under the tax credit program, the historic facade is renovated, restored or
preserved, while allowing the developer to renovate the rest of the structure which would allow the
structure to be economically viable in the current marketplace; and
WHEREAS, the United State Congress proposes a sweeping federal tax overhaul that would
eliminate the tax credit program for historic preservation projects; and
WHEREAS, this federal tax credit that was key to helping Miami Beach's Art Deco
renaissance; and
WHEREAS, the proposed tax plan passed by the United States House of Representatives
eliminates a 20 percent historic preservation tax credit and is currently under debate by the United
States Senate; and
WHEREAS, the City of Miami Beach is dedicated to historic preservation, and the City desires
to continue to save historic buildings; and
WHEREAS, the proposed removal or revocation of the 20 percent federal tax credit program
would hamper future rehabilitation of Miami Beach's historic architecture, and particularly damage the
efforts to preserve the post war modern architecture of the local historic districts being created by the
City — the North Shore Local Historic District and the Normandy Isles Local Historic District; and
WHEREAS, eliminating tax credits like the historic preservation tax credit program is one
piece of a massive restructuring of the nation's tax code pushed by Republicans eager to pass one of
President Donald Trump's legislative priorities; and
WHEREAS, the City of Miami Beach recognizes that the tax credit program was instrumental
in assisting with the City's historic preservation programs, and ensured that the City's Art Deco
architecture was saved and because of the preservation of these structures the City has enjoyed
revitalized tourism; and
WHEREAS, the City of Miami Beach urges the United States Senate to reject the proposed
removal of the historic preservation tax credit program from the United States tax code.
NOW, THEREFORE, BE IT DULY RESOLVED BY THE MAYOR AND CITY COMMISSION
OF THE CITY OF MIAMI BEACH, FLORIDA, that the Mayor and City Commission hereby urge the
United States Congress to reject the proposed elimination of the 20 percent investment tax credit
provided under the United states tax code for projects that rehabilitate, restore or preserve historic
structures.
PASSED AND ADOPTED this /3 day of December, 2017.
ATTEST:
Dan Gelber, Mayor
Raf el E. G
It-42,1c)
nado, City Clerk
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(
[Sponsored by Commissioner Micky Steinberg;
Co-sponsored by Commissioner Kristen Rosen Gonzalez]
2
APPROVED AS TO
FORM & LANGUAGE
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City Attorney Dote
v7
MIAM
BEACH
Resolutions - C7 Q
COMMISSION MEMORANDUM
TO: Honorable Mayor and Members of the City Commission
FROM: Raul Aguila, City Attorney
DATE: December 13, 2017
SUBJECT: A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY OF
MIAMI BEACH, FLORIDA, URGING THE UNITED STATES CONGRESS TO
REJECT THE PROPOSED ELIMINATION OF THE 20 PERCENT INVESTMENT
TAX CREDIT PROVIDED UNDER THE UNITED STATES TAX CODE FOR
PROJECTS THAT REHABILITATE, RESTORE OR PRESERVE HISTORIC
STRUCTURES.
RECOMMENDATION
Pursuant to the request of Commissioner Micky Steinberg and Commissioner Kristen Rosen
Gonzalez, the above- referenced Resolution is submitted for consideration by the Mayor and City
Commission at the December 13, 2017 Commission meeting.
Legislative Tracking
Office of the City Attorney
Sponsor
Commissioner Micky Steinberg & Co- sponsored by Commissioner Kristen Rosen Gonzalez
ATTACHMENTS:
Description
a Memorandum
D Resolution
Page 592 of 1320
MIAMI BEACH
City of Miami Beach, 1700 Convention Center Drive, Miami Beach, Florida 33139,
www.miamibeachfl.gov
COMMISSION MEMORANDUM
TO: Mayor Philip Levine and
Members of the City Commission
Jimmy L. Morales, City Manager
FROM: Micky Steinberg, Commissioner
Kristen Rosen Gonzalez, Commissioner, Co- Sponsor
DATE: December 13, 2017
SUBJECT: A RESOLUTION OF THE MAYOR AND CITY COMMISSION
OF THE CITY OF MIAMI BEACH, FLORIDA, URGING THE
UNITED STATES CONGRESS TO REJECT THE
PROPOSED ELIMINATION OF THE 20 PERCENT
INVESTMENT TAX CREDIT PROVIDED UNDER THE
UNITED STATES TAX CODE FOR PROJECTS THAT
REHABILITATE, RESTORE OR PRESERVE HISTORIC
STRUCTURES.
ANALYSIS
For over 40 years, the United States Tax Code provides a 20 percent historic investment
tax credit ( "tax credit program ") to developers that invest in rehabilitation, restoration or
preservation of historic structures that preserve the facades of historic buildings. Under
the criteria under the tax credit program, which is regulated by the National Park Service
( "NPS "), the NPS approves tax credit applications for projects based on how faithful a
restoration is to the building's original look. The tax credit is available for any building or
property that is listed on the National Register of Historic Places and applies to any
"rehabilitation expenses" made on the property.
The United State Congress proposes a sweeping federal tax overhaul that would
eliminate the tax credit program for historic preservation projects. This federal tax credit
that was key to helping Miami Beach's Art Deco renaissance. The proposed tax plan
passed by the United States House of Representatives eliminates a 20 percent historic
preservation tax credit and is currently under debate by the United States Senate.
The City of Miami Beach is dedicated to historic preservation, and the City desires to
continue to save historic buildings. The proposed removal or revocation of the 20
percent federal tax credit program would hamper future rehabilitation of Miami Beach's
Page 593 of 1320
Memorandum on Resolution relating to Historic Preservation Tax Credit
December 13, 2017
Page 2 of 2
historic architecture, and particularly damage the efforts to preserve the post war
modern architecture of the local historic districts being created by the City — the North
Shore Local Historic District and the Normandy Isles Local Historic District. The City of
Miami Beach recognizes that the tax credit program was instrumental in assisting with
the City's historic preservation programs, and ensured that the City's Art Deco
architecture was preserved. Due to the preservation of these structures the City has
enjoyed revitalized tourism.
In the attached resolution, the City of Miami Beach Commission is urging the United
States Senate to reject the proposed removal of the historic preservation tax credit
program from the United States tax code.
ti
Page 594 of 1320
MIAMI BEACH
City of Miami Beach, 1700 Convention Center Drive, Miami Beach, Florida 33139, www,miamibeachfl.gov
Office of the City Clerk
Tel: 305 -673 -741 1
December 20, 2017
President Donald Trump
The White House
1600 Pennsylvania Avenue NW
Washington, DC 20500
Dear President Trump,
Attached please find a copy of City of Miami Beach Resolution No. 2017 - 30106:
A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY
OF MIAMI BEACH, FLORIDA, URGING THE UNITED STATES CONGRESS
TO REJECT THE PROPOSED ELIMINATION OF THE 20 PERCENT
INVESTMENT TAX CREDIT PROVIDED UNDER THE UNITED STATES TAX
CODE FOR PROJECTS THAT REHABILITATE, RESTORE, OR PRESERVE
HISTORIC STRUCTURES.
This Resolution was unanimously passed and adopted by the Mayor and City Commission of
the City of Miami Beach on December 13, 2017.
Respectfully,
Rafael E. Granado
City Clerk
c: Commissioner Micky Steinberg
Commissioners Kristen Rosen Gonzalez
Commissioner Michael Gongora
Commissioner Mark Samuelian
MIAMI BEACH
City of Miami Beach, 1700 Convention Center Drive, Miami Beach, Florida 33139, www.miamibeachfl.gov
Office of the City Clerk
Tel: 305-673-7411
December 20, 2017
Vice President Mike Pence
The White House
1600 Pennsylvania Avenue NW
Washington, DC 20500
Dear Vice President Pence,
Attached please find a copy of City of Miami Beach Resolution No. 2017- 30106:
A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY
OF MIAMI BEACH, FLORIDA, URGING THE UNITED STATES CONGRESS
TO REJECT THE PROPOSED ELIMINATION OF THE 20 PERCENT
INVESTMENT TAX CREDIT PROVIDED UNDER THE UNITED STATES TAX
CODE FOR PROJECTS THAT REHABILITATE, RESTORE, OR PRESERVE
HISTORIC STRUCTURES.
This Resolution was unanimously passed and adopted by the Mayor and City Commission of
the City of Miami Beach on December 13, 2017.
Respectfully,
Rafael E. Granado
City Clerk
c: Commissioner Micky Steinberg
Commissioners Kristen Rosen Gonzalez
Commissioner Michael Gongora
Commissioner Mark Samuelian
MIAMI BEACH
City of Miami Beach, 1700 Convention Center Drive, Miami Beach, Florida 33139, www.miamibeachfl.gov
Office of the City Clerk
Tel: 305-673-7411
December 20, 2017
Senator Bill Nelson
716 Senate Hart Office Building
Washington, DC 20510
Dear Senator Nelson,
Attached please find a copy of City of Miami Beach Resolution No. 2017- 30106:
A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY
OF MIAMI BEACH, FLORIDA, URGING THE UNITED STATES CONGRESS
TO REJECT THE PROPOSED ELIMINATION OF THE 20 PERCENT
INVESTMENT TAX CREDIT PROVIDED UNDER THE UNITED STATES TAX
CODE FOR PROJECTS THAT REHABILITATE, RESTORE, OR PRESERVE
HISTORIC STRUCTURES.
This Resolution was unanimously passed and adopted by the Mayor and City Commission of
the City of Miami Beach on December 13, 2017.
Respectfully,
Rafael E. Granado
City Clerk
c: Commissioner Micky Steinberg
Commissioners Kristen Rosen Gonzalez
Commissioner Michael Gongora
Commissioner Mark Samuelian
MIAMI BEACH
City of Miami Beach, 1700 Convention Center Drive, Miami Beach, Florida 33139, www.miamibeachfl,gov
Office of the Ciiy Clerk
Tel: 305-673-7411
December 20, 2017
Senator Marco Rubio
317 Hart Senate Office Building
Washington, DC 20510
Dear Senator Rubio,
Attached please find a copy of City of Miami Beach Resolution No. 2017- 30106:
A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY
OF MIAMI BEACH, FLORIDA, URGING THE UNITED STATES CONGRESS
TO REJECT THE PROPOSED ELIMINATION OF THE 20 PERCENT
INVESTMENT TAX CREDIT PROVIDED UNDER THE UNITED STATES TAX
CODE FOR PROJECTS THAT REHABILITATE, RESTORE, OR PRESERVE
HISTORIC STRUCTURES.
This Resolution was unanimously passed and adopted by the Mayor and City Commission of
the City of Miami Beach on December 13, 2017.
Respectfully,
Rafael E. Granado
City Clerk
c: Commissioner Micky Steinberg
Commissioners Kristen Rosen Gonzalez
Commissioner Michael Gongora
Commissioner Mark Samuelian