99-23185 RESO
RESOLUTION NO.
99-23185
A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF
THE CITY OF MIAMI BEACH, FLORIDA, APPROVING AND
AUTHORIZING THE CITY MANAGER TO EXECUTE A MIAMI-
DADE COUNTY HISTORIC PRESERVATION TAX EXEMPTION
COVENANT FOR HISTORIC CITY HALL, LOCATED AT 1130
WASHINGTON AVENUE, MIAMI BEACH, FLORIDA
WHEREAS, on May 28, 1998, the City requested that the Miami-Dade County (County)
Historic Preservation Board review and approve an historic property ad valorem tax exemption for
Historic City Hall, located at 1130 Washington Avenue (the Property); and
WHEREAS, said ad valorem tax exemption applies to any incremental tax value added by
improvements recently made to the Property; and
WHEREAS, the County Historic Preservation Board approved said ad valorem tax
exemption request, subject to the execution of a Miami-Dade County Historic Preservation Tax
Exemption Covenant in favor of the County; and
WHEREAS, it is estimated that the cost savings to the City, associated with this tax
exemption would be approximately $6,800 per year, for ten (10) years, for a total savings of$68,000,
for that ten year period.
WHEREAS, it is deemed that executing the attached Covenant would be in the City's best
interest.
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 of the City of Miami Beach, Florida, approve and authorize the City Manager to
execute the attached Miami-Dade County Historic Preservation Tax Exemption Covenant for
Historic City Hall, located at 1130 Washington Avenue, Miami Beach, Florida.
PASSED AND ADOPTED this 9th day of June, 1999.
ATTEST:
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CITY CLERK.
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MAYOR
APPROVED AS TO
FORM & LANGUAGE
& FOR EXECUTION
T:\AGENDA\1999\JUN0999\CONSENT\HISTEXEM.RES 6/3/99.2
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City AflorMY
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Historic City Hall Ad Valorem Taxes
Realized Savings due to Historic Preservation Tax Exemption
Post Fire Pre Fire
TOTAL VALUATION $955,313 $2,000.000 $2,955,313
LAND $0 $1,320,000 $1,320,000
IMPROVEMENTS $955,313 $680,000 $1,635,313
It
SCHOOL & STATE DISTRICTS to Pre-Fire Exemption
SCH OP 9.182 $18,364 $27,136 $27,136
SCH DEB 0.978 $1,956 $2,890 $2,890
FIND 0.047 $94 $139 $139
WM DIST 0.597 $1,194 $1,764 $1,764
EVG PRJ 0.1 $200 $296 $296
Sub-Total 10.904 $21,808 $32,225 $32,225
CITY OF MIAMI BEACH
OPER 7.499 $14,998 $22,162 $22,162
OBT SVC 1.484 $2,968 $4,386 $4,386
Sub-Total 8.983 $17,966 $26,548 $26,548
MIAMI-DADE COUNTY DISTRICTS
CNTY we 6.023
DBT SVC 0.837
LIBRARY 0.334
Sub-Total 7.194
$12,046
$1,674
$668
$14,388
TOTAL TAX
27.081
$54,162
$80,033 $73,160
SAVINGS>>>>>>>>>
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Exhibit - 1
CITY OF MIAMI BEACH
CITY HAU 1700 CONVENTION CENTER DRIVE MIAMI BEACH, FLORIDA 33139
http:\\ci.miam~ach.fI.us
COMMISSION MEMORANDUM NO. ~7
TO:
Mayor Neisen Kasdin and
Members of the City C mission
DATE: June 9, 1999
FROM:
Sergio Rodriguez
City Manager
SUBJECT:
A RESO ION OF THE MAYOR AND CITY COMMISSION OF THE
CITY OF MIAMI BEACH, FLORIDA, APPROVING AND AUTHORIZING
THE CITY MANAGER TO EXECUTE A MIAMI-DADE COUNTY
HISTORIC PRESERVATION TAX EXEMPTION COVENANT FOR
HISTORIC CITY HALL, LOCATED AT 1130 WASHINGTON AVENUE,
MIAMI BEACH, FLORIDA
ADMINISTRATION RECOMMENDATION
Adopt the Resolution.
BACKGROUND
On May 28, 1998 the City requested that the Miami-Dade County (County) Historic Preservation
Board review and approve an historic property ad valorem tax exemption for the Historic City Hall
Property at 1130 Washington Avenue. 1bis tax exemption would apply to any incremental tax value
added by the improvements which were recently made to the Property. The County Historic
Preservation Board approved said tax exemption request.
ANALYSIS
The County Historic Preservation Board's approval was contingent upon the execution of an Historic
Preservation Tax Exemption Covenant in favor of the County. The execution of said Covenant
would require that the City continue to maintain and repair the Property, so as to preserve the
architectural and historical integrity of same. It further provides that no visual or structural
alterations be made to the Property without the permission of the County Historic Preservation
Division. There is no negative impact to the City in moving forward with the execution of this
covenant since the City is already obliged to comply with similar conditions since the Property is
already listed in the National Register of Historic Places and the Flamingo Park Local Historic
District.
Any incremental tax value added by the improvements made to the Property, would result in an
increase in the City's ad valorem tax responsibility. Alternatively, the City will be exempt from such
increase in the ad valorem tax as a result of the exemption granted and the filing of said Covenant.
AGENDA ITEM
DATE
c.16
l.-9~
Tax Exemption Covenant
for Historic City Hall
Page 2
June 9, 1999
It is estimated that the cost savings to the City, associated with this tax exemption would be
approximately $6,800 per year (see Exhibit 1), for ten (10) years, for a total savings of $68,000, for
that 10 year period. 1bis tax abatement only applies to the County's portion of the ad valorem tax,
and does not affect the portion that the City receives.
Moreover, as the first building in Miami Beach to receive this abatement (many in the City of Coral
Gables and City of Miami already have), the Historic City Hall property will be an example of the
tax abatements of County increment, available to private owners of historic buildings in Miami
Beach.
CONCLUSION
The Mayor and City Commission should approve and authorize the City Manager to execute the
attached Miami-Dade County Historic Preservation Tax Exemption Covenant for Historic City Hall,
Located at 1130 Washington Avenue, Miami Beach, Florida
SR:~JD1t
Attachment
T:\AGENDA\1 999\1UN0999\CONSEN1\HISTEXEM.CMC 6/3/99
MIAMI-DADE COUNTY
HISTORIC PRESERVATION TAX EXEMPTION COVENANT
This Covenant is made the
day of
19
by
City of Miami. Beach
(hereinafter referred to as
the owner) and in favor of
Miami-Dade County
(hereinafter referred to as the Local Government) for the purpose
of the restoration,
renovation or rehabilitation,
of a certain
Property located at
1130 Washington Avenue, Miami Beach, F1
Tax Folio #02-4203-009-0070
which is owned in fee simple by the Owner and is listed in the
National Register of Historic Places or locally designated under
,..
the terms of a local preservation ordinance or is a contributing
property to a National Register listed district or a contributing
property to a historic district under the terms of a local
historic preservation ordinance.
The areas of significance of
this property,
as identified in the National Register nomination
or local designation report for the property or the district in
which it is located are
~ architecture,
XXXX history,
archaeology.
The Property is comprised essentially 0: grounds,
collateral,
appurtenances,
and improvements.
The
Property is more
particulary described as follows
(include city reference,
consisting of repository,
book,
and page numbers)' Ocean Beach
Add No#3 PB 2-81 All BLK 23, Lot size 16,500 sq ft. Tax Folio 102-4203-009-0070
Page Two
In consideration of the exemption granted by the Local
Government, the Owner hereby agrees to the following fo= the ten
year period beginning on January 1st after the improvements are
substantially completed:
1. The Owner agrees to assume the cost of the continued
maintena:1ce and repair of said Property so as to preserve the
archi tec:ural / historical/or archaeological integrity of the
same in order to protect and enhance those qualities that made
the Property eligible for listing ~n the National Register of
Historic Places or designation under the provisions of the local
preservation ordinance.
2. The Owner agrees that no visual or structural alterations
will be made to the Property without prior written permission of
the Local Historic Preservation Office.
The address of the certified Local Historic Preservation Office
is, if one exists in the jurisdiction:
Name of Office/Agency: Miami-Dade Historic Preservation Div.
Add=ess: 140 West Flaqler Street, Suite 1102
City: Miami Zip Code: 33130
Telephone: (305) 375-4958 Fax: (305) 372-6394
3. (Or:ly for properties of archaeological significa::ce) The
Owner ag=ees to ensure the protection of the site against willful
Page Three
damage or vandalism. Nothing in this Covenant shall prohibit the
Owner from developing the site in such a manr:er that will not
threaten or damage the archaeological resource, provided that
permission for alteration of the site is obtained pursuant to 2.
above.
4. The owner agrees that the Local Historic Preservation Office
and appropriate representat i ves of the Local Government, their
agents and designees shall have the right to inspect the Property
at all reasonable times in order to ascertain whether or not the
conditions of this Covenant are being observed.
5. In the event of the non-performance or violation of the
maintenance provision of the Covenant by the owner or any
successor-in-interest during the term of the Covenant, the Local
Historic Preservation Office will report such violation to the
Property Appraiser and Tax Collector who shall take action
pursuant to s.196.1997 (7), F.S.. The Owner shall be required to
pay the difference between the total amount of taxes which would
have been due in March in each of the previous years in which the
Covenant was in effect had the property not received the
exemption and the total amount of taxes actually paid in those
years,
plus interest on the difference calculated as provided in
s.212.12 (3), F.S..
6. If the Propercy is damaged by accidental or natural causes
Page Four
during the Covenant period, the Owner will inform the :':>cal
Historic Preservation Office 1n writing of the damage c: the
Property, including (1) an assessment of the nature and ez::.ent
of the damage; and (2) an estimate of the cost of restorati~n or
reconstruction work necessary to return the Property tc the
condition existing at the time of project completion. In ~rder
to maintain the tax exemption, the Owner shall complete the
restoration or reconstruction work necessary to return the
Property to the condition existing at the time of pr:>ject
completion on a time schedule agreed upon by the Owner and the
Local Historic Preservation Office.
7. If the Property has been destroyed or severely damaged by
accidental or natural causes, that 1S, if the historical
integrity of the features, maerials, appearance, workmans~ip,
and environment, or archaeological integrity which made the
property eligible for listing in the National Register of
Historic Places or designation under the terms of the local
historic preservation ordinance have been lost or so damaged that
restoration is not feasible, the owner will notify the :ocal
Historic Preservation Office in writing of the loss. The :'ocal
Historic Preservation Office will evaluate the information
provided and notify the Owner in writing of its determination
regarding removal of the property fronm eligibility for tax
exemption.
If the Local Historic Preservation Office deter~ines
that the property should be removed from eligibility for tax
Page Five
exemption, it will notify the Property Appraiser of the county
in which the property is located in writing so that the tax
exemption can be cancelled for the remainder of the Covenant
period. In such cases, no penalty or interest shall be assessed
against the Owner.
8. If it appears that the historical integrity of the features,
materials, appearance, workmanship, and environment, or
archaeological integrity which made the Property eligible for
listing 1n the National Register of Historic Places or
designation under the terms of the local preservation ordinance
have been lost or damaged deliberately or through gross
negligence of the Owner, the Local Historic Preservation Office
shall notify the owner ln writing. The owner shall have 30 days
to respond indicating any extenuating circumstances which show
that the damage was not deliberate or due to gross negligence.
If the Owner cannot show such extenuating circumstances, he
shall develop a plan for restoration of the Property and a
schedule for completion of the restoration. In order to maintain
the tax exemption, the Owner shall complete the restoration work
necessary to return the Property to the condition existing at the
time of project completion on a time schedule agreed upon by the
Owner and the Local Historic Preservation Office. If the Owner
does not complete the restoration work on the agreed upon time
schedule, the Local Historic Preservation Office will report
such violation to the Property Appraiser and Tax Collector who
Page Six
shall take action pursuant to s.196.1997 (7), F.S..
The Owne r
shall be required to pay the difference between the total amount
of taxes which would have been due in March 1n each of the
previous years 1n which the Covenant was 1n effect had the
property not received the exemption and the total amount of taxes
actually paid in those years,
plus interest on the difference
calculated as provided in s. 212.12 (3). F. S. .
9. The terms shall be enforceable 1n specific performance by a
court of competent jurisdiction.
OWNER
Sergio Rodriguez, City Manager
Name
Date
LOCAL GOVERNMENT:
C'
Miami Beach
Robert S. Carr
Local Official Signature
Director
Miami-Dade County
Historic Preservation Division
Date
M.R. Stierheim
County Manager Signature
Date
APPROVED AS TO
FORi\~ & LANGUAGE
& FOR EXECUTION
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