Resolution 2020-31418RESO LUTIO N NO . 2 0 2 0 -3 1 4 1 8
A RESO LUTIO N OF THE MAYO R AND CITY CO MM ISSIO N OF
THE CITY OF MIAM I BEACH, FLO RIDA, ADO PTING : 1) THE
TENTATIVE AD VALO REM MILLAG E OF 5.7288 MILLS FO R
FISCA L YEA R 2021 FO R GENERAL O PERA TING PURPO SES,
W HICH IS TW O AND EIG HT TENTHS PERCENT (2.8%) MO RE
THAN THE "RO LLED-BACK RATE OF 5.5726 MILLS; AN D 2)
THE DEBT SERVICE MILLAGE RATE OF 0.3227 MILLS,
SUBJECT TO A SECOND PUBLIC HEARING TO CONSIDER
THE MILLAGE RA TE FOR FY 2021 ON TUESDAY, SEPTEMBER
29, 2020, AT 5:01 P.M.
WHEREAS, on July 29, 2020, the Mayor and City Commission adopted Resolution 2020-
31357, which set the proposed Fiscal Year (FY) 2021 general operating millage rate at 5.7288
mills (excluding debt service) for general operating purposes and is the same as the adopted FY
2020 general operating millage rate, and 0.3227 mills for debt service, which is an increase of
0.0294 mills from the adopted FY 2020 debt service millage rate and is necessary to fund the
required debt service from the first tranche of General Obligation Bonds issued by the City in
2019, following the voter referendum approval of the City's General Obligation Bond program on
November6,2018;and
WHEREAS, the proposed FY 2021 general operating millage rate of 5. 7288 mills is
comprised of a General millage rate of 5.6298 that funds operating costs in the General Fund, a
Capital Renewal and Replacement (CRR) millage rate of 0.0235 that provides a dedicated source
of funding for renewal and replacement projects that extend the useful life of General Fund capital
assets, and a Capital Pay-As-You-Go (PayGo) millage rate of 0.0755 that provides a dedicated
source of funding for General Fund capital projects; and
WHEREAS, for FY 2021, it is proposed that based on the recommendations made at the
June 16, 2020 and July 17, 2020 Finance and Economic Resiliency Committee (FERC) Budget
Briefings, in order to recognize the savings from the deferral of capital projects during FY 2020
due to the impact of COVID-19, only the difference between the amounts that were deferred and
the amounts budgeted to be collected in FY 2020 ($208,000 and $29,000) be transferred to the
PayGo and CRR funds, respectively, for FY 2021, as well as the incremental increases ($44,000
and $14,000) based on the July 1, 2020 Certification of Taxable Value from the Miami-Dade
County Property Appraiser and proposed millage rates, with the remaining balance proposed to
be transferred to the City's General Fund reserves in accordance with the budget balancing plan
that was presented to the FERC on April 17,2020; and
WHEREAS, on August 7, 2020, Governor Desantis signed Executive Order 20-193,
extending Executive Order 20-69, which suspended any Florida Statute that requires a quorum
to be present in person or requires a local government body to meet at a specific public place and
authorized local government bodies to utilize communications media technology, such as
telephonic and video conferencing, as provided in section 120.54(5)(b )2., Florida Statutes,
until 12:01 a.m. on October 1, 2020; and
W H E R EA S , Section 200.065, Florida Statutes, requires that at the conclusion of the first
public hearing on the City's proposed tax rate and budget, the City Commission: 1) adopt a
tentative ad valorem millage rate for FY 2021 general operating purposes; and 2) adopt the
required debt service millage rate for FY 2021; this is accomplished by adopting a Resolution
which includes the percentage increase or decrease over the "rolled-back" rate; and
WHEREAS, at this time, the Administration recommends that the City Commission set the
second and final public hearing to consider the aforementioned millage rates for FY 2021.
NOW, THEREFORE, BE IT DULY RESOLVED BY THE MAYOR AND THE CITY
COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA, as follows:
(1) Pursuant to Section 200.065, Florida Statutes, there is hereby levied a tax for FY 2021
on all taxable and non-exempt real and personal property located within the corporate limits of
the City of Miami Beach, Florida, as follows:
(a) For the purpose of operating the government of the City, the rate assigned
amounts to 5. 7288 mills. Also included are appropriate reserves and
contingencies, which are not limited to reserves for tax discounts and
abatements of uncollected taxes.
The millage rate reflected is two and eight-tenths percent (2.8%) more than
the "Rolled-back" rate of 5.5726 mills.
(b) For the purpose of providing payment on the principal and interest
portions of outstanding General Obligation Bond Debt and miscellaneous
debt service expenditures, the rate assigned amounts to 0.3227 mills.
(2) The tentative adopted millage rates for the City of Miami Beach, Florida for FY 2021
are subject to a second and final public hearing, herein set for and to be held on Tuesday,
September 29, 2020, at 5:01 p.m., which will be held as a Virtual Meeting with the Mayor,
Commissioners, and City staff participating through video conferencing. The Virtual City
Commission Meeting will be broadcast live on Miami Beach TV (MBTV), viewable on the City's
website at https://www.miamibeachfl.gov/government/mbtv/, as well as on Atlantic Broadband
Cable channel 660, AT&T U-verse channel 99, Hotwire Communications channel 395, and ROKU
device on PEG.TV channel, and on social media at facebook.com/cityofmiamibeach. To
participate or provide comments, the public may join the virtual meeting at:
https://us02web.zoom.us/j/82602220652 or via telephone at: 1.312.626.6799 (U.S.) or
888.475.4499 (Toll Free). The Webinar ID is: 826 0222 0652. Members of the public wanting to
speak on an item during the Virtual City Commission Meeting, must click the "raise hand" icon if
using the Zoom app or press *9 on the telephone to raise their hand.
PASSED AND ADOPTED this 16th day of September 2020.
ATTEST:
· ·..'
2.
Dan Gelber, Mayor
APPROVED AS TO
FOB.,, JSUAaE
I UTION
R e sol u ti on s -R 7 ç
MIAMI BEAC H
COMMISSION MEMORANDUM
TO:
FROM:
DATE:
Honorable Mayor and Members of the City Commission
Jimmy L. Morales, City Manager
September 16, 2020
5:01 p.m. First Reading Public Hearing
SUBJECT:A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY
OF MIAMI BEACH, FLORIDA, ADOPTING: 1) THE TENTATIVE AD
VALOREM MILLAGE OF 5.7288 MILLS FOR FISCAL YEAR 2021 FOR
GENERAL OPERATING PURPOSES, WHICH IS TWO AND EIGHT
TENTHS PERCENT (2.8%) MORE THAN THE "ROLLED-BACK" RATE OF
5.5726 MILLS; AND 2) THE DEBT SERVICE MILLAGE RA TE OF 0.3227
MILLS, SUBJECT TO A SECOND PUBLIC HEARING TO CONSIDER THE
MILLAGE RATE FOR FY 2021 ON TUESDAY, SEPTEMBER 29, 2020, AT
5:01 P.M.
RECOMMENDATION
See attached Memorandum.
Applicable Area
Citywide
ls this a "Re sidents Right
to Know" item, pursuant to
City Code Secti on 2-142
Yes
Legislative Tracking
Office of Management and Budget
Does thi s item utilize G.O.
Bond Fun ds?
No
ATTACHMENTS:;
Description
0 Memo - Operating Millage
D Resolution
a Ad
D Ad
Page 971 of 1855
MI AM1 BE A CH
City of Miami Beach, 1700 Convention Center Drive, Miami Beach, Florida 33139, www.miamibeachfl.gov
COMMISSION MEMORANDUM
TO: Mayor Dan Gelber and Members of the City Commission
FROM: Jimmy L. Morales, City Manager
DATE: September 16, 2020
SUBJECT: A RESOLUTION OF THE MAYOR AND CIT'( COMMISSION OF THE CITY OF MIAMI
BEACH, FLORIDA, ADOPTING: 1) THE TENTATIVE AD VALOREM MILLAGE OF
5.7288 MILLS FOR FISCAL YEAR 2021 FOR GENERA L OPERA TING PURPOSES,
WHICH IS TW O AND EIGHT TENTHS PERCENT (2.8%) MORE THAN THE "ROLLED-
BACK RA TE OF 5.5726 MILLS; AND 2) THE DEBT SERVICE MILLAGE RA TE OF
0.3227 MILLS, SUBJECT TO A SECOND PUBLIC HEARING TO CONSIDER THE
MILLAGE RA TE FOR FY 2021 ON TUESDAY, SEPTEMBER 29, 2020, AT 5:01 P.M.
ADMINISTRA TION RECOMMENDATION
The Administration recommends that the Mayor and City Commission adopt the attached
Resolution which authorizes the City Manager to transmit the following information to the Miami-
Dade County Property Appraiser:
1) Proposed Millage Rates for Fiscal Year (FY} 2021:
General Millage
Capital Renewal & Replacement Millage
Pay-As-You-Go (PayGo) Millage
Total General Operating Millage
Voted Debt Service Millage
Total Combined Millage
5.6298 mills
0.0235 mills
0.0755 mills
5.7288 mills (same as last year)
0.3227 mills (0.0294 increase over last year)
6.0515 mills
2) The tentatively adopted total combined millage rate of 6.0515 mills for FY 2021 reflects an
increase of 0.0294 mills over the total combined millage rate of6.0221 adopted for FY 2020.
The tentatively adopted total operating millage rate of5.7288 for FY 2021 is 0.1562 mills, or
2.8 percent(%), more than the "rolled-back" rate of 5.5726. As a result, the City is required
to publish a Notice of Proposed Tax Increase in accordance with the State of Florida's Truth
in Millage (TRIM) requirements.
3) The second public hearing to consider the final millage rates and budgets for FY 2021 shall
be held on Tuesday, September 29, 2020 at 5:01 P.M.
On August 7, 2020, Governor Desantis signed Executive Order 20-193, extending
Executive Order 20-69, which suspended any Florida Statute that requires a quorum to be
present in person or requires a local government body to meet at a specific public place and
authorized local government bodies to utilize communications media technology, such as
Page 972 of 1855
FY 2021 Proposed Millage
September 16, 2020
Page 2
telephonic and video conferencing, as provided in section 120.54(5)(b)2., Florida Statutes,
until 12:01 a.m. on October 1, 2020.
As a result, the September 29, 2020 City of Miami Beach Commission Meeting will be held
as a Virtual Meeting with the Mayor, Commissioners, and City staff participating through
video conferencing. The Virtual City Commission Meeting will be broadcast live on Miami
Beach T/ (MBTV), viewable on the City's website at
https://www.miamibeachfl.gov/governmenUmbtv/, as well as on Atlantic Broadband Cable
channel 660, AT&T U-verse channel 99, Hotwire Communications channel 395, and ROKU
device on PEG.TV channel, and on social media at facebook.com/cityofmiamibeach. To
participate or provide comments, the public may join the virtual meeting at:
https://us02web.zoom.us/j/82602220652 or via telephone at: 1.312.626.6799 (U.S.) or
888.475.4499 (Toll Free). The Webinar ID is: 826 0222 0652. Members of the public
wanting to speak on an item during the Virtual City Commission Meeting, must click the
"raise hand" icon if using the Zoom app or press *9 on the telephone to raise their hand.
The "rolled-back" millage rate for FY 2021 is the millage rate required to produce the same level of
property tax revenues in the General Fund in FY 2021 as anticipated to be received in FY 2020. It is
important to note that the overall January 1, 2019 citywide tax roll declined by almost $788.4 million
between the July 1, 2019 certified valuation and the July 1, 2020 final valuation due to appeals,
adjustments, etc., which is part of the reason the FY 2021 "rolled-back" rate is 0.1562 mills, or
2.8%, lower than the FY 2020 total general operating millage rate and is lower than it would have
been if the "rolled-back" rate was only adjusted for the increase in revenues generated by higher
property values. The area outside of the City Center Redevelopment Area (RDA), which impacts
General Fund revenues directly, decreased in value by approximately $546.1 million during the
same period.
PROCEDURE
Florida Statutes, Section 200.065, requires that at the conclusion of the first public hearing on the
proposed tax rate and budget, the City Commission proceed in the following specific manner:
1. Adopt a tentative ad valorem millage rate for FY 2021 general operating purposes. This is
accomplished by adopting a Resolution which includes the percentage increase or decrease
over the "rolled-back" rate; the required debt service millage rate; and, the date, time, and
place of the second public hearing
State statute requires that only the title be read aloud.
2. Adopt a tentative general operating budget for FY 2021, which also includes budgets for
Enterprise, Internal Service, Special Revenue, G.O. Bond Debt Service Funds, as well as
the City Tax Increment Financing (TIF) portion of the City Center RDA. This is accomplished
by adopting a companion Resolution (see accompanying City Budget Agenda Item).
Both the millage and budget Resolutions must be adopted again after a second and final public
hearing.
Page 973 of 1855
FY 2021 Proposed Millage
September 16, 2020
Page3
ANALYSIS OF PROPERTY VALUES IN MIAMI BEACH
On July 1, 2020, the City received the 2020 Certification of Taxable Value from the Miami-Dade
County Property Appraiser indicating that the overall taxable value for the City of Miami Beach was
$41.7 billion, including $1.3 billion in new construction. Overall, this represented a 4.1 % increase in
values from the 2019 Certification of Taxable Value provided by the Miami-Dade County Property
Appraiser on July 1, 2019.
July 2019 July 2020 $
Certified Certified Change
Property Assessment
Property Values 40,098,892,459 41,742,998,986 1,644,106,527
City Center RDA 6,258,372,786 6,204,385,940 (53,986,846)
Citywide Total - Net of City Center RDA 33,840,519,673 35,538,613,046 1,698,093,373
Property Tax Revenue Projection 187,389,000 196,617,000 9,228,000
Further, the following table shows the difference between the 2020 Certification of Taxable Value
from the Miami-Dade Property Appraiser as of July 1, 2020 and the 2020 Estimated Taxable Value
as of June 1, 2020 provided by the Miami-Dade County Property Appraiser.
June 2020 July 2020 $
Preliminary Certified Change
Property Assessment
Property Values 41,485,000,000 41,742,998,986 257,998,986
City Center RDA 6,571,291,425 6,204,385,940 (366,905,485)
Citywide Total - Net of City Center RDA 34,913,708,575 35,538,613,046 624,904,471
Property Tax Revenue Projection 193,315,000 196,617,000 3,302,000
Preliminary property tax revenue projections as of June 1, 2020 assumed property values within the
City Center RDA would increase by approximately 5.0% over the 2019 Certification of Taxable
Value based on historical trends. However, based on the 2020 Certification of Taxable Value
provided by the Miami-Dade County Property Appraiser's Office as of July 1, 2020, property values
within the City Center RDA decreased 0.9%, thereby increasing citywide General Fund property tax
revenues by a greater percentage than originally projected as of June 1, 2020.
Lastly, citywide taxable values, excluding the City Center RDA district as of July 1, 2020, increased
from $33.8 billion to $35.5 billion, which is an increase of approximately $1.7 billion, or 5.0%, over
the 2019 Certification of Taxable Value provided by the Miami-Dade Property Appraiser.
Page 97 4 of 1855
FY 2021 Proposed Millage
September 16, 2020
Page 4
January 1, 2019 Value (in billions) January 1, 2020 Value (in billions)
July 1,
2019
(FY2020
Budget)
Revised
Value
(FY2020
Proj.)
Change in
2019
Values
July 1,
2020
(FY2021
Budget)
$ Change
(in
billions)
Total Citywide
City Center RDA
Citywide - Net of City Center RDA
40.099 39.311 (0.788) -2.0% 41.743 1.644 4.1%
6.258 6.016 (0.242) -3.9% 6.204 (0.054) -0.9%
33.841 33.294 (0.546 ) -1.6% 35.539 1.698 5.0%
DETERMINING THE VOTED DEBT SERVICE MILLAGE LEVY
On November 6, 2018, the City of Miami Beach voters approved the issuance of a $439 million
G.O. Bond to fund a total of 57 capital projects citywide, ranging from vertical construction,
roadwork, park constructions and renovations, technology implementation, renewals and repairs,
and underground infrastructure work. The required FY 2021 Voted Debt Service millage rate
provides for the funding of the first tranche, totaling $153 million, of the $439 million G.O. Bond
program through the assessment, levy, and collection of ad-valorem tax on all property within the
City and the full faith, credit, and taxing power of the City pledged to the payment of the principal
and interest on the bonds issued as part of the voter-approved G.O. Bond Program.
For FY 2021, the total required debt service payment is $12.8 million, which requires the levy of a
Voted Debt Service millage rate of 0.3227 mills. The FY 2021 Voted Debt Service millage rate is
0.0294 mills more than the Adopted FY 2020 Voted Debt Service millage rate of 0.2933. The
required $12.8 million payment for FY 2021 is comprised of remaining debt service required for the
City's outstanding 2011 G.O. Bonds of $2.3 million, plus $10.5 million attributed to the G.O. Bond
Program that was approved by the voters in 2018.
IMPACT OF PROPOSED MILLAGE LEVY ON PROPERTY OWNERS
Homesteaded Properties
In 1992, voters approved an amendment to the Florida Constitution known as Amendment 10, also
known as Save Our Homes (SOH). SOH is an assessment limitation, or "cap", on increases in the
assessed value of a homestead residence. Those increases are limited to 3.0% or the percent
change in the CPI (Consumer Price Index), whichever is less. The "cap" goes into effect beginning
the year after a homestead exemption is granted.
Based on property values as of July 1, 2020, the median value of homesteaded property in Miami
Beach is $212,696 while the average is $545,281. The impact of the City's proposed FY 2021 Total
Combined millage rate of 6.0515 mills on the median homesteaded property within the City would
be an increase of $110 while the impact to the average value homesteaded property within the City
would be an increase of $286 as summarized in the table below.
Page 975 of 1855
F Y 202 1 P ro posed Millage
S eptem ber 16 , 2020
P age 5
Homesteaded Properties
FY 2020 FY 2021
Median Average" Median Average
Prelim inary Taxa ble Value $195,522 $50 0,40 7 $212,696 $ 545,281
City of Miami Beach
Operating $1,120 $ 2,867 $1,218 $3,124
Voted Debt 57 147 69 176
Total Miami Beach $1,177 $3,014 $1,287 $3,300
$ Chan ge in Taxes
Operating $ 98 $ 257
Voted Debt 12 29
Total Miami Beach $110 $ 286
**Source: Miami-Dade County Property Appraiser's - 2019 and 2020- Preliminary
Average-Median-Homestead-Residential-Values files
Impact on Non-Homesteaded Properties
The annual increase in market value of a non-homesteaded property is capped at 10.0% (does not
apply to school millage rates). While the citywide average increase in property values is 4.1%, the
property value of individual properties may increase up to, but not more than 10.0% (excluding the
school millage portion of the property tax bill). However, an individual property owner may see a
higher than 10.0% increase if there is a change in ownership of a capped property resulting in a
reset of the cap. Another potential factor, if applicable, would be the value of new construction
which can contribute to a property value increase of higher than 10.0%.
OVERLAPPING JURISDICTIONAL OPERATING AND DEBT SERVICE MILLAGE RA TES
City of Miami Beach property owners must also pay property taxes to Miami-Dade County, the
Miami-Dade County School Board, the Children's Trust, the South Florida Water Management
District, Okeechobee Basin, Everglades Project, and the Florida Inland Navigational District. These
taxing authorities represent 68.7% of a Miami Beach property owner's tax bill.
The proposed FY 2021 countywide tax rate for Miami-Dade County remained flat at 4.6669 mills;
the library tax rate also remained flat at 0.2840 mills; and the debt service remained flat at 0.4780
mills. The tax rate for the Miami-Dade School District decreased by 0.0190 mills to 7.1290 mills.
The Children's Trust tax rate decreased by 0.0173 mills to 0.4507 mills. Combined, the millage
rates for the South Florida Water Management District, Okeechobee Basin, Everglades Project, and
Florida Inland Navigational District decreased by 0.0120 mills to 0.2995 mills.
With the proposed rates for FY 2021, the Miami Beach portion of the tax bill is approximately 31,3%
of the total tax bill. It is important to note that the FY 2021 Countywíde millage rate is 0.9571 mills.
or 15.0%,_less than_the Qountywide millage_in FY 2007, as_comparggtothe City's FY 2021millage
rate that is 1.6215 mills. or 21.1%. less than the City's FY 2007 millage. Further, the School Board
millage is 0.9760 mills below the FY 2007 School Board millage of 8.1050 mills. The significant
difference in the total overlapping millage rate is a direct result of the City's continuing effort to keep
millage rates as tow as possible. A summary of the rate changes is provided in the following table.
Page 976 of 1855
F Y 2 0 2 1 P ro p o s e d M ill a g e
S e p te m b er 16, 2 0 2 0
P a g e 6
OVERLAPPING % of Variance Variance % of
TAX MILLAGE FY 2007 FY 2007 FY 2020 FY 2021 from from FY 2021
Total FY 2007 FY 2020 Total
City of Miami Be ach
General Operating 7.1920 30.8% 5.6298 5.6298 (1.5622) 0.0000 29.1%
Renewal & Replacement 0.1820 0.8% 0.0235 0.0235 (0.1585) 0.0000 0.1%
Pay-As-You-Go Cap ital 0.0000 0.0% 0.0755 0.0755 00755 0.0000 0.4%
Operating Mlllage 7.3740 31.6% 5.7288 5.7288 (1.8452) 0.0000 29.6%
Voted Deb t Service 0.2990 1.3% 0.2933 0.3227 0.0237 0.0294 1.7%
Subtotal 7.6730 32.9% 6.0221 6.0515 (1.6215) 0.0294 31.3%
Miami Dade County
Countywide 5.6150 24.1% 4.6669 4.6669 (0.9481) 0.0000 24.1%
Library 0.4860 2.1% 0.2840 0.2840 (0.2020) 0.0000 1.5%
Debt Service 0.2850 1.2% 0.4780 0.4780 0.1930 0.0000 2.5%
Subtotal 6.3880 27.4% 5.4289 5.4289 (0.9571) 0.0000 28.0%
School Board 8.1050 34.8% 7.1480 7.1290 (0.9760) (0.0190) 36.8%
Children's Trust 0.4220 1.8% 0.4680 0.4507 0.0287 (0.0173) 2.3%
Other 0.7360 3.2% 0.3115 0.2995 (0.4365) (0.0120) 1.5%
Total 23.3220 100.0% 19.3785 19.3596 (3.9624) (0.0189) 100.0%
IMPACT OF COMBINED TAX RATES OF OVERLAPPING JURISDICTIONS ON
HOMESTEADED PROPERTIES
The City of Miami Beach's preliminary 2020 median and average homesteaded residential taxable
values are $212,696 and $545,281, respectively. Applying the total combined millage rates
proposed for FY 2021 to the median and average taxable values results in a property tax increase
of approximately $330 for the median and $858 for the average homesteaded residential tax bill in
the City of Miami Beach.
Median properties would pay approximately $4,118 per homesteaded property for all taxing
jurisdictions combined, while the property taxes for average homesteaded residential properties
would be approximately $10,556 per homesteaded property. Of these taxing jurisdictions, the
highest component is the Miami-Dade School Board at $1,516 for a median valued homesteaded
property and $3,887 for an average valued homesteaded property in the City of Miami Beach.
The following table provides examples of changes in the property taxes levied for homesteaded
properties using the tax rates proposed for FY 2021 by jurisdiction.
Page 977 of 1855
FY 2021 Proposed Millage
September 16, 2020
Page 7
Impact on Homesteaded Properties
FY 2020 FY 2021
Median Average" Median Average"
Preliminary Taxable Value .. $ 195,522 $ 500,407 $212,696 $545,281
City of Miami Beach
Operating $1,120 $ 2,867 $1,218 $3,124
Voted Debt 57 147 69 176
Total Miami Beach $1,177 $ 3,014 $1,287 $3,300
Miami Dade County 1,061 2,717 1,155 2,960
Schools 1,398 3,577 1,516 3,887
Other 152 390 160 409
Total Combined $3,788 $9,698 $4,118 $10,556
Change in Taxes
City of Miami Beach
Operating $ 98 $ 257
Voted Debt 12 29
Total Miami Beach $110 $ 286
Miami Dade County 94 243
Schools 118 310
Other 8 19
Total Combined $330 $858
Source: Miami-Dade County Property Appraiser's - 2019 and 2020- Preliminary Average-Median -
Homestead-Residential-Values files
As with the City of Miami Beach millage rates, impacts of the combined jurisdictional millage rates
for non-homesteaded properties are based on the individual property values.
HISTORICAL PERSPECTIVE
It is important to note that in prior years, the City of Miami Beach significantly reduced tax rates as
property values increased. Between FY 2000 and FY 2010, property tax rates declined
approximately 2.8 mills. In FY 2008 alone, the property tax rate declined by approximately 1.8 mills
with annual savings to the average homesteaded property of over $400. In addition, in FY 2006 and
FY 2007, the City funded $200 and $300 homeowner dividends paid to homesteaded property
owners in the City. The City's Total Combined millage rates for FY 2017, FY 2018, and FY 2019
were the lowest it has been in at least 20 years. For FY 2020 and FY 2021, the slight increases in
the Total Combined millage rates are solely attributed to the approved G.O. Bond Program
approved by the voters on November 6, 2018.
Page 978 of 1855
FY 2021 Proposed Millage
September 16, 2020
Page 8
Millage Rates Tax Levy (in millions)
Taxable
Values Chart
Taxable
Property
Values
(billions)
Final/
Revised
Taxable
Values
(billions)
Total
Combined
Cityw ide
Millage
General
Fund/R DA
Operating
Millage
Total Tax
Levy
including
Debt
General
Fund Total
(including
S. Pointe,
Capital
Renewal &
Repl.&
PayGo)
FY 1998 $ 6.46 $ 6.4 0 9.2100 7.4990 $ 57.45 $ 46.78
FY 1999 $ 6.97 $ 6.8 7 8.9830 7.4 990 $ 60.37 $ 44.6 6
FY 2000 $ 7.66 $ 7.54 8.6980 7.4 990 $ 64.29 $ 47.36
FY 2001 $ 8.37 $ 8.22 8.5550 7.3990 $ 69.08 $ 49.75
FY 2002 $ 9.40 $ 9.2 2 8.3760 7.2990 $ 75.97 $ 54.37
FY 2003 $ 10.56 $ 10.41 8.3220 7.2990 $ 84.81 $ 61.05
FY 2004 $ 12.09 $ 11.85 8.1730 7.2990 $ 95.39 $ 68.17
FY 2005 $ 14.04 $ 13.86 8.1730 7.4250 $ 110.74 $ 79.38
FY 2006 $ 17.45 $ 17.15 8.0730 7.4810 $ 135.91 $ 111.69
FY 2007 $ 22.74 $ 22.26 7.6730 7.3740 $ 168.38 $ 140.31
FY 2008 $ 26.85 $ 26.14 5.8970 5.6555 $ 150.42 $ 125.33
FY 2009 $ 26.90 $ 25.89 5.8930 5.6555 $ 150.59 $ 125.94
FY 2010 $ 24.70 $ 23.24 5.9123 5.6555 $ 138.70 $ 115.73
FY 2011 $ 22.10 $ 20.97 6.5025 6.2155 $ 136.55 $ 112.14
FY 2012 $ 21.98 $ 20.75 6.4539 6.1655 $ 134.75 $ 111.29
FY 2013 $ 23.07 $ 22.02 6.3477 6.0909 $ 139.10 $ 114.32
FY 2014 $ 24.66 $ 23.64 6.1163 5.8634 $ 143.26 $ 117.41
FY 2015 $ 27.10 $ 26.27 6.0237 5.7942 $ 155.10 $ 127.76
FY 2016 $ 30.70 $ 29.92 5.9123 5.7092 $ 172.42 $ 143.16
FY 2017 $ 34.70 $ 33.99 5.8888 5.7092 $ 194.11 $ 160.78
FY 2018 $ 37.39 $ 36.63 5.8888 5.7224 $ 209.21 $ 175.36
FY 2019 $ 38.88 $ 38.19 5.8888 5.7288 $ 217.51 $ 182.16
FY 2020 $ 40.10 $ 39.31 6.0221 5.7288 $ 229.41 $ 187.39
FY 2021 $ 41.74 6.0515 5.7288 $ 239.98 $ 196.62
Data not available until next calendar year
Page 979 of 1855
FY 2021 Proposed Millage
September 16, 2020
Page 9
Total Combined Millage Rates
9.0000
8.0000
7.0000 •.
6.0000
"' 5.0000
%
0
du 4.0000 ±
$ 3.0000
2.0000
1.0000
0.0000
FY 2007 FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 FY2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 FY 2021
Debot Service Millage 0,2990 0.2415 0.2375 0.2568 0.2870 0.2884 0.2568 0.2529 0.2295 0.2031 01796 0.1664 0.1600 0.2933 0.3227
Operating Millage 7.3740 5.6555 5.6555 5.6555 6.2155 6.1655 6.0909 5.8634 5.7942 5.7092 5.7092 5.7224 5.7288 5.7288 5.7288
Total Combined 7.6730 5.8970 5.8930 5.9123 6.5025 6.4539 6.3477 6.1163 6.0237 5.9123 5.8888 5.8888 5.8888 6.0221 6.0515
Property Values and Tax Levy
The General Fund operating budget reflects a greater diversification of revenues since FY 2007.
The City Administration's long-term objective has been to reduce the subsidies from the Parking
Enterprise Fund and the City Center RDA Fund to the General Fund in order reduce the burden on
the Parking Enterprise Fund and City Center RDA Fund. Consistent with this strategy, and due to
the significant reduction in revenues being experienced resulting from COVID-19, the Administration
recommends the elimination of the $1.2 million transfer from the Parking Enterprise Fund to the
General Fund in FY 2021 while the City Center RDA subsidy is recommended to remain the same
as FY 2020 at $4.4 million to partially offset the decrease in General Fund revenues impacted by
COVID-19.
Page 980 of 1855
FY 2021 Proposed Millage
September 16, 2020
Page 10
Property Values and Tax Levy Trend
$340.0
$320.0
$300.0
$280.0
$260.0
i
$240.0
$220.0
£ $200.0 - » $180.0 e
E $160.0 .,, $140.0 u
5 $120.0 5 $100.0
$80.0
$60.0
$40.0
$20.0
$o
FY rY fY FY r FY r FY FY FY Y FY FY FY
2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020
..... $45.0
$40.0
$35.0
...
$30.0 i
à
$25.0 < IL r
2
$20.0 £
5
$15.0 .:.
$10.0
$5.0
$0
$y
2021
Property Values Tax Levy hcluding Debt
STATUTORY REQUIREMENTS
Florida Statute 200.065, entitled "Method of Fixing Millage," establishes specific guidelines that
must be used by all local government entities in setting millage (property tax) rates. Under the
Florida Statute, the City is required, within 35 days of receipt of the "Certification of Taxable Value"
(received July 1, 2020), to advise the Miami-Dade County Property Appraiser of the proposed total
general operating millage rate, the calculated "rolled-back" rate and the date, time, and place of the
first public hearing to consider the proposed millage rates and budgets for FY 2021. The required
Voted Debt Service millage rate must also be set at the same time as the total general operating
millage rate.
After setting the proposed FY 2021 millage rate, the Mayor and City Commission may, at any time
prior to the final adoption, lower the rates by adjusting priorities. However, increasing the millage
rate may only be accomplished by an expensive mailing and advertising process to every property
owner on Miami Beach. The City's proposed operating millage rate as well as that of other taxing
authorities will be included in the Truth-in-Millage (TRIM} statement sent to each property owner in
the City.
MAXIMUM MILLAGE DETERMINATION
As presented at the June 16, 2020, July 17, 2020 and July 24, 2020 Finance and Economic
Resiliency Committee (FERC) Budget Briefings, the FY 2021 Total General Operating millage rate
is proposed at 5.7288 mills, which reflects no change from the prior year Adopted FY 2020 Total
General Operating millage rate. Based on the July 1, 2020 Certification of Taxable Value received
from the Miami-Dade County Property Appraiser, the levy of 5. 7288 mills would generate
approximately $196.6 million in General Fund property tax revenues, which is an increase of
approximately $9.2 million over the FY 2020 budgeted property tax revenues Citywide (net of the
City Center RDA).
Page 981 of 1855
FY 2021 Proposed Millage
September 16, 2020
Page 11
July 2018 July 2019
Certified Certified
Property Assessment
Existing Values 39,796,383,821 40,429,722,472
New Construction 302,508,638 1,313,276,514
Total Citywide 40,098,892,459 41,742,998,986
City Center RDA 6,258,372,786 6,204,385,940
Citywide Total - Net of City Center RDA 33,840,519,673 35,538,613,046
Property Tax Revenue Projection 187,389,000 196,617,000
Property Tax Revenue Projection Variance 9,228,000
Further, pursuant to State Statute, the City may elect to approve millage rates above the "rolled-
back" rate up to the constitutional cap of 10 mills, subject to the following votes by the Commission
or referendum:
• Option I: A majority approval of the Mayor and City Commission is required to approve a
millage up to 6.2694 mills (equivalent to a 3.22% increase in Property Tax revenues). The
1.0322 increase is the State per capita personal income gain for the prior calendar year.
• Option II: A two-thirds approval (5 of 7 votes) of the Mayor and City Commission is required
to approve a millage up to 6.8963 mills (equivalent to a 10.0% increase in Property Tax
revenues above Option I).
• Option 111: A unanimous approval of the Commission or referendum is required to approve a
millage above 6.8693 mills.
Adoption of the total general operating millage rate of 5.7288 mills proposed for FY 2021 would,
therefore, require a majority approval (4 of 7 votes) by the Mayor and City Commission per the
State of Florida's Truth-in-Millage (TRIM} requirements.
SECOND PUBLIC HEARING
The second public hearing on the tentatively adopted millage rate and budget for FY 2021 must be
advertised no later than 15 days after the first public hearing. It is recommended that the second
public hearing be set for Tuesday, September 29, 2020, at 5:01 P.M., which will be held as a Virtual
Meeting with the Mayor, Commissioners, and City staff participating through video conferencing.
The Virtual City Commission Meeting will be broadcast live on Miami Beach TV(MBTV), viewable
on the City's website at https://www.miamibeachfl.gov/governmenUmbtv/, as well as on Atlantic
Broadband Cable channel 660, AT&T U-verse channel 99, Hotwire Communications channel 395,
and ROKU device on PEG.TV channel, and on social media at facebook.com/cityofmiamibeach. To
participate or provide comments, the public may join the virtual meeting at:
https://us02web.zoom.us/j/82602220652 or via telephone at: 1.312.626.6799 (U .S.) or
888.475.4499 (Toll Free). The Webinar ID is: 826 0222 0652. Members of the public wanting to
speak on an item during the Virtual City Commission Meeting, must click the "raise hand" icon if
using the Zoom app or press 9 on the telephone to raise their hand.
Page 982 of 1855
FY 2021 Proposed Millage
September 16, 2020
Page 12
CONCLUSION
The Administration recommends adoption of the attached Resolution, which sets both tentative total
general operating and voted debt service millage rates for FY 2021 at 5. 7288 mills and 0.3227 mills,
respectively, and sets the date, time, and place of the second public hearing to be held on Tuesday,
September 29, 2020, at 5:01 P.M.
JLMIJWITOS
Page 983 of 1855
SU NA ! M}GUS T 30 202 0
MIAMI HERALD0.OM NEIGHBORS I 15NE
3CACH CITY OF MIAMI BEACH
NOTICE OF PUBLIC HEARINGS
SEPTEHER I6, 20Z0 WRTUAL CIT COMMISSION MEE TIM
'r idre 42i»g i-«k""ar e t ilt le nor ho .ramar, na3a g ra«r are«ar ar prjr iure
er¢a Matushew,ow!gr¥it»hi t .i..r.ha. l ot ."..u 4 l, it.±st'La'rw+if,o«
3,rwsrtun:rri,otar;«attriadlwíu r,"L.h.a.ta.2.u.a. « otu tr»tres"ali ni
a 3arr rs,«.ta.· A.ca.a.i..' kl¿'oars:!3'IE.2I »t:.4/'l'-« "rt±tu'tz'¥rintra±
marl,¢garrkrttihr rtr V u,lo"ir'wt";elrL u ter+t t eere
g gratino sur ewatt»h aj}!rey++a»y»gr «t letrnriugr«o«
tua. .kat.bau.ut
4SI"Ml; uM& Z/rwwg9o+ «O w?O-4¢'M''é!¢+.w.Lu 0/.{33 42,7'37r5
4'»,r W.ii W3'MM0'+'''+Au'I- ;M £124,3$24 $4'7'·{N'SW3WSÉ Mu¢I'.$, Su«
F4St31,u ·MI'hl23l : JIN713.£"m 'ÉA22419 A Maa«+ «oyat»ne»tri4f 4fi¥±3 4$
it u.0akat. Dtt Lr
1 éS¢'·NA3$ t+Au q A'¢ /T S Wu!N,,A- IR IN'«'4 3/4t»: &?A. GA !' SLM 3 Ou 'gE.
M'¿A± NW( ZS#t, A Sf64 2'K!', 3A YT M $AK' '4 MM MM K SM. {9 Tsar 0r9228,2372 4i%9
tuait r a ut riait $toi 4Ml¢./gH{ ra"vrbr±orge+'sati loto.r wt us1u
tua. 3a.lat.btk Laa.tu
+SI.73"M4'¢";'M'MM1-SI'..A 9er AO OM3ét' OT!MP771++Tn A" @'4#u¥32'
WL' ts2 fa/21 9 'uog,4+.$AM/08' ±.3 -0 #'o,n wO,Gd r My6Lg"rt¿ _3$
Lux u.'kit.{E7i¿ €A3347 3.Su E7Y/ MA X9 Ii%? 'r #usta«nr tor Mr.n !:¿ { 'a:a«e
1a9ii#eu wt:mu»eat ter.eats±i121M'
tua.a.but.bat.tu
MS.Pg"put3'3%AA\ #$.4 4. 2!3+,2Me'a'I'4u/; 49wruM?±yo Pe
».,¿97t;4K)#Até 'M.. !!«".¿ »w«!E"i'$,'u- o »y oto »Sr.'os+y'ta2±2$1, a; w
#tar 'z3e srdtu ie ear retenai2
uu.t.tat.bk.tuts =;1+53,/"utoue,y'a gr3w >,0$4e, "ra ru An g«"¿5¿:.22;1%
A,·+gI4a"4V4«4q"O,¡'i..' 3Mi'$,i+o M'2ai.+/vii t4i 'u rottoes
neg o Ana <ie« Hi 4Mae ii'! bes vrde tr.tie?eke 4htwwct vu2i4'j$
5"+irwaaru·np» rr.nis ir,ir en nr ar me riegrwul e u.di vi£e rtorre
ai a euaar erg_huatrlgrlrrerwetela htal.ttot n o ?n t @v e fede tot art wrnwat
an t pea ow or lac tr or.·beset Lu.pl t.rt.tu±.2tar a2Mer;»iMMwtu}sties?
a pdtai ai ir vrf a t
ta,'$r/Mph.u$a nearer'ans k Mierez eat a ·or #to2your taro's»aevurrr;suit,,
Lenarrr.put tat out #ts,r p grey i rate r i h ii a t, ta taut T +pr ho gs gt y
ut¢mu.y4tee tait ra.rit.9fars,ti%or @dent a et tt a il by w a
'twas hour»atao'tr, a ia,to hit#tear,rzrrusset the tururso »neriewiyterr tat doe
twit or#a al kit./41ore'he+re, "et.atria' eu or Stet
i'o ?a
a,Ya1?u>
LEGAL ADVERTISEMENT OE SOLICITATION
City of North Miami
REQUEST FOR PROPOSALS (RFP) NO. 23-19-20
LEASING, DEVELOPMENT,
AND OPERATION OF THE RED GARDEN SITE
City of North Miami, Florida ("City"} is requesting proposals from
Interested parties tor the leasing, development and operation of the site
known as Red Garden located at NW 123rd Street and 7th Avenue in
the heart ot the City's Cultural Arts and Innovation District and a nearby
office building located at 660 NW 125th Street, as further described in
the FP.
Site Visits will take place on Tuesday, September 8, 2020, and Wednesday,
September 9, 2020, by appointment only. Proposals are to be submitted
in a sealed package to the Ottice ot the City Clerk, located at 776 N.E.
125th Street, North Miami, FL 33161, by no later than 3:30 p.m. local
time on Friday, October 16, 2020.
Copies of this RFP may be obtained by visiting our website at
www.northmiamitl.gov or by contacting DemandStar by www.demandstar.com
or calling toll tree 1-866-273-1863 and requesting Document No, 23-18-19.
RIDE SAFELY WITH
MIAMI-DAD E TRA NSIT
TOGETHER, WE CAN STOP THE SPREAD.
DO YOUR PART AND BE SURE TO MAINTAIN A SAFE DISTANCE FROM
YOUR FELLOW RIDERS AND WEAR A MASK AT ALL TIMES - INCLUDING
WHILE WAITING AT THE STOPS OR PLATFORMS.
t 6feet
/
iuml-Ode County will continue to fa]kw the latat u. i$ ha hrrm the gntars fer Dpt Conrod
pd rent!on (} d eatere Miami Qda County and otMr
pplable f mergey Order.
Page 986 of 1855
CITY OF MIAMI BEACH
NOTICE OF PUBLIC HEARINGS
SEPTEMBER 16, 2020 VIRTUAL CITY COM MISSION ME ETING
ea.EA±n e
?z:rig!griaran patcipate or rode comre:!s. "e uhc ray."ntne uan Caty Gorr,s !±.
! rQS!«2ß39QG.. 557 7552227crvateiesroe 3'3317'58532S.5-877853.527T. ••
iVebrs: T' a. 8-717832327 Meers of tn pub:c antng to se« nzni tem during the Vrtua! Ct4 Co" :
Meet/ig nust chç tho "rair n' co it using the Zoom a0 or rss "9 n to t2/en0e to rais2 Tei: 37
'N O H E IS HEREBY G!VEN :"a! h e f'zwn Ju ' eangs w !i t s re ac t,e''ay ar:City, .°,s.
tre i t, Mia 3acl Fcr.ta Septem ber 16. 2020 a::'·'olwng um es, as o o . mherea; +s'
501 .m Fit.8e2 dina Pubi s.hvaring
BE.'?--AU V ¢'/SS0 7. 2/7%·-:2 Z C,_ED · .--
: EVA! A J E'MI .'E JE 3? ''±Si!S'.·/8..25 3EN . 2-e me:u5u2.
HEA S ,T C ¿D E ':GE A T¿F -·2Q2 7 JS 4 ¥.5F7 3 2 9 ZZ4751-=
.'ss r ·se e:3 ...9'':Sec an ; $$ :660 '+: 2006 5 S :.4 5,:- :":€ .9 "
8/53013 +0:-: i".net 2: 3673 7579
' 5 01p m _F irst B9»qi7Py2ti.1earina
4ES''3O= U·/4%: '.Y 2O ''S S'. J- 7.£ .27¢'°H UD :3 C -
:.st,e rr.scree
,': S-'ns '5::.·2 +°-S ns„Dg·e!- "":'S .<çe''¢0, ".
s:3:¢'3°
; 592 .m. First fed:ns.9tic Hearing ;
]A SOL!"CN F TH O A C DOIECTOS O 'HE O!MOY SHOR E S LOGA 3VER.M:· !
• VE!GHOR+O 'MPROVEEN" IS73I¢ DO?+G THE 7'AT AD ALORS? "AG,
'' 7497 4....S 70 -I5CA YAP 2721 FOR THF ''JRMANOY SRES QCA GOVERNVE¿NT .'GFi :
, 'RF+ENT DIST#CT .«CH IS T A4O TO TENTHS PERCENT "2.4 LESS HAN THE 'RO ED-B:.°
{+AT OF '6é5 VL. SUBJT TO A SECOND PU BL I C FEAH N G SCHEDULED ON TUESDAY SEPTEMUBE!
',22 AT 532PM2 T i ?es0iato s ei ny '+ri Juts ar' a Ge:tin s $$ '0 4' 3¢ 200065 rS wr;a s .+!«
&rec'ec tu "e ti 9' 3sdge: & "ertormanc p rae m ent at 305 673 7:1¢
$ 5.03.m .us4 Re4ia Pu0Jc arn4
!A ES5UT' OF TE CA'?U OF U E C TORS OF TSL V¿RM!UY S+28LS LOCAL C VR;· '4T
NE,3HOOD !/ROVE·FT 35797 OP7 3T±5 TE,Te7F FEAT'3 2GT EE,5CAL·
23..SE.C TO-59+¢HA8G 5/52E.TUS.Y SOTE!£¿? ¿. .¿:
Tg ·.,4.-,:·;5 .' 4.. ..s '5 :'-56 S g'iesr,t-?·t .cr>'.
t 3agt±, ±rt::arc E, :er'9 3%,$73 71&
.=72:Z S ./M °7=14 +':,92..,0 C Z 5 0 =7 -·44 2 -H =7 -.- ",-1E:¢ CA .''. H G '-SCA -A; 2Y' ?12i +5 4 n - 6'E -
AMI BEACH TENT:TE <.G F FY29?'.S./I"¢ 5C D U B I HEAUG H :.. -
'3'!I'ES 3FT % 2:4r•%:+ 'u <t r :'."¿.a !:usa0'.%- 35 .°.a
'¿•3 -°.¿.'=.',°e.'Et :: J ;7 -'E,5:e°? -'¿z·¢.=e: 4:3C5:
/TE'SA?Tt-Se2·nt: t tz 9 :r . i: tnr'ng t et2seu':. 2ne@ent ' .la, ..
titer r e 'E b , e 're; an et. C'.e r> r a g ..e h 'l g h; 5 0 - !» la. tei !re .au '·.'
¡on 50r Mg.e:. -· ·ne ?:933 tor 'cr n the emal sub;ec{ le i"al cc .e3
'--sa i» "»'+° ?·,t e .es zs! o.'.ne z opart'te meeting te,2.
C opie s ' Agenda ''er a e +valat e 'o: pub.ç st eg c'or at ¿S Y¿w gm ibe ?E GO.a l·ngli g±',c
42end+-8rGhive-main-:2g ZG. Ths ctr; r any em te re r3; pc or!rued an under s" rç:"a
±dti+al g3 Gire zed.i! :ruined
J5.4'' Se 3 n ? i 'a i Gtyhser, =i.ses 'e .z.tl,t at a e rsn r .::3 • r ¥
tecs:on made o p tre,at,2omnrnsor t: resp:c! ..r t :c 0 e /ed at ts, as:an.ng : %<90
_t ensure tha t ver a ti recor d o' th, treed:gs is2.le tuch rcr' includes he tton; art!+.i->
/5°'1C3 10 a50e 4l ig ; t¢ tas=3 7¢ 91e e¢ 70: 20n 5!tute Cosen! '+o Cty '0'e ·w·4 c '
±,su,'gtherase e s 'e ar relvar 9r r 3:e s :autiotze n a e+ges 3r +p;ea!s '. u:ers«e ¿
aliowed by ·-:,•11. I
To ·quest ts material i alternate 'orm! s.an 'anguage mp'zrretet 'five-day nu' e requirod:,' 'rm+ton a access
':e s rs it! ts»'it: sr l 3 :accumnmd aton 'o rei;w an y document or par·mat:' -:, !ys : so '
:.rgedn1gs . i055'2.+:3% 'or oglsnZtr3asr.'reno::0¢. users "2, 5al 71
¡Flora P»lay Sen.e,
a.E 5u1ato.
€, .sr
t '!2u.cr {
-'
Page 987 of 1855