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LTC 309-2018 Preliminary Assessment Roll EstimateMIAMI BEACH OFFICE OF THE CITY MANAGER LTC# TO: FROM: DATE: SUBJECT: 309-2018 ER TO COMMISSION Mayor Dan Gelber and Members of the City mission Jimmy L. Morales, City Manag June 1,2018 PRELIMINARY ASSESSMENT R LL ESTIMATE The purpose of this Letter to Commission (LTC) is to transmit the preliminary 2018 property assessment values for the City of Miami Beach, which are attached. On July 1st, the City will receive the certified property assessment values, which will be the values utilized for budget purposes in the development of the FY 2019 budget. The attached preliminary values provided by the Miami -Dade County Property Appraiser are an estimate, and are subject to change. Typically, the difference between the preliminary and certified values is minor. The attached values reflect an increase in property values of approximately $1.3 billion, or 3.4%, from the 2017 Preliminary Taxable Value ($37.4 billion) to the 2018 Estimated Taxable Value ($38.7 billion). Applying this increase in values to General Fund property tax revenues would result in a preliminary increase of approximately $5.8 million in tax revenue citywide. However, based on preliminary revenue and expenditure projections, the General Fund reflects a deficit of $5.4 million. The newly developed Program Budget will be used to help identify potential reductions in service levels to balance the FY 2019 Budget. The Normandy Shores Local Government Neighborhood Improvement District reflects an increase in property values of approximately $10.8 million, or 5.5%, from the 2017 Preliminary Taxable Value ($198 million) to the 2018 Estimated Taxable Value ($209 million). Miami Beach Normandy Shores 2017 Preliminary Taxable Value 37,397,062,490 198,161, 758 2018 Estimated Taxable Value 38,653,000,000 209,000,000 $ Change 1,255,937,510 10, 838, 242 Change 3.4% 5.5% Please note, however, the impact of this increase on the General Fund, specifically, will be affected by the portion of the changes in property values that occurred inside the City's redevelopment areas (RDA) compared to the changes outside the RDA areas, which could vary from the 3.4% increase citywide. The breakdown between the General Fund and RDA areas is still pending since the City typically receives the RDA component of these values with the certified July 1st values. Once received, an updated analysis will be provided. Included in the attachment provided is a summary of the preliminary 2018 property assessment values for all municipalities in Miami -Dade County. If you have any questions or need additional information, please feel free to contact me. iI JLMIJ'W TOS Attachment 2018 JUNE 1ST ESTIMATE 53,071,000,000 19,378,000,000 38,653,000,000 209,000,000 15,927,000,000 10,328,000,000 1,189,000,000 3,076,000,000 2,919,000,000 889,000,000 1,902,000,000 2,837,000,000 1,114,000,000 5,476,000,000 1,205,000,000 3,076,000,000 546,000,000 508,000,000 217,000,000 158,000,000 1,089,000,000 4,788,000,000 607,000,000 2,240,000,000 1,077,000,000 8,514,000,000 1,757,000,000 268,000,000 1,272,000,000 10,256,000,000 76,512,000,000 11,057,000,000 3,199,000,000 2,927,000,000 4,564,000,000 13,135,000,000 2,511,000,000 288,859,000,000 162,362,000,000 262,880,000,000 320,941,000,000 291,101,000,000 291,101,000, 000 291.101.000.000 MIAMI-DADE COUNTY PROPERTY APPRAISER 2018 Estimated Taxable Values by Taxing Authority JUNE 1, 2018 TAXING AUTORITY 01 MIAMI 0101 MIAMI ( DDA ) 02 MIAMI BEACH 0201 MB NORMANDY SHORES 03 CORAL GABLES 04 HIALEAH 05 MIAMI SPRINGS 06 NORTH MIAMI 07 NORTH MIAMI BEACH 08 OPA-LOCKA 09 SOUTH MIAMI 10 HOMESTEAD 11 MIAMI SHORES 12 BAL HARBOUR 13 BAY HARBOR ISLANDS 14 SURFSIDE 15 WEST MIAMI 16 FLORIDA CITY 17 BISCAYNE PARK 18 EL PORTAL 19 GOLDEN BEACH 20 PINECREST 21 INDIAN CREEK 22 MEDLEY 23 N. BAY VILLAGE 24 KEY BISCAYNE 25 SWEETWATER 26 VIRGINIA GARDENS 27 HIALEAH GARDENS 28 AVENTURA 30 UNINCORPORATED 31 SUNNY ISLES BEACH 32 MIAMI LAKES 33 PALMETTO BAY 34 MIAMI GARDENS 35 DORAL 36 CUTLER BAY COUNTY -WIDE FIRE AND RESCUE LIBRARY SCHOOL BOARD S FL WATER MNGT DIST FL INLAND NAV DIST THE CHILDREN'S TRUST 2017 PRELIMINARY TAXABLE VALUE 49,621,309,999 18,781,633,588 37,397,062,490 198,161,7581 15,172,014,090 9,500,349,638 1,121,725,782 2,839,843,057 2,535,675,965 803,622,462 1,793,210,812 2,608,632,678 1,052,123,341 5,314,206,510 1,031,587,742 2,150,458,492 475,308,716 466,739,387 195,190,024 147,250,932 1,035,263,421 4,595,327,858 570,381,417 2,093,417,657 1,037,240,053 8,646,769,884 1,664,458,925 261,912,040 1,165,367,342 10,098,997,863 71,679,964,217 11,097,893,299 3,017,332,354 2,808,998,560 4,206,824,771 12,080,554,247 2,371,190,614 2018 ESTIMATED TAXABLE VALUE BEFORE NEW CONSTRUCTION 51,643,000,000 18,696,000,000 38,556,000,000 208,000,0001 15,766,000,000 10,189, 000,000 1,179,000,000 3,034,000,000 2,681,000,000 873,000,000 1,878,000,000 2,752,000,000 1,113,000,000 5,263,000,000 1,083,000,000 2,072,000,000 504,000,000 500,000,000 215,000,000 158,000,000 1,075,000,000 4,753,000,000 607,000,000 2,203,000,000 1,077,000,000 8,495,000,000 1,739,000,000 268,000,000 1,238,000,000 10,023,000,000 75,609,000,000 11,030,000,000 3,134,000,000 2,922,000,000 4,509,000,000 12,540,000,000 2,502,000,000 272,431,699,283 283,180,000,000 152,301,861,642 158,528,000,000 249,257,422,242 258,838,000,000 PERCENT NEW CHANGE CONSTRUCTION 4.1% 1,428,000,000 -0.5% 682,000,000 3.1% 97,000,000 5.0%1 1,000,000 3.9% 161,000,000 7.2% 139,000,000 5.1% 10,000,000 6.8% 42,000,000 5.7% 238,000,000 8.6% 16,000,000 4.7% 24,000,000 5.5% 85,000,000 5.8% 1,000,000 -1.0% 213,000,000 5.0% 122,000,000 -3.6% 1,004,000,000 6.0% 42,000,000 7.1% 8,000,000 10.1% 2,000,000 7.3% 0 3.8% 14,000,000 3.4% 35,000,000 6.4% 0 5.2% 37,000,000 3.8% 0 -1.8% 19,000,000 4.5% 18,000,000 2.3% 0 6.2% 34,000,000 -0.8% 233,000,000 5.5% 903,000,000 -0.6% 27,000,000 3.9% 65,000,000 4.0% 5,000,000 7.2% 55,000,000 3.8% 595,000,000 5.5% 9,000,000 3.9% 5,679,000,000 4.1% 3,834,000,000 3.8% 4,042,000,000 305,125,757,799 315,258,000,000 3.3% 5,683,000,000 274,675,558,823 285,418,000,000 274,675,558,823 285,418,000,000 274,675,558,823 285,418,000,000 3.9% 5,683,000,000 3.9% 5,683,000,000 3.9% 5,683,000,000 PERCENT CHANGE FROM 2017 7.0% 3.2% 3.4% 5.5%1 5.0% 8.7% 6.0% 8.3% 15.1% 10.6% 6.1% 8.8% 5.9% 3.0% 16.8% 43.0% 14.9% 8.8% 11.2% 7.3% 5.2% 4.2% 6.4% 7.0% 3.8% -1.5% 5.6% 2.3% 9.2% 1.6% 6.7% -0.4% 6.0% 4.2% 8.5% 8.7% 5.9% 6.0% 6.6% 5.5% 5.2% 6.0% 6.0% 6.0%