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LTC 214-2022 2022 Preliminary Tax Roll Estimate OFFICE OF THE CITY MANAGER LTC NO. 214-2022 LETTER TO COMMISSION TO: Honorable Mayor Dan Gelber and Members of the City Commission FROM: Alina T. Hudak, City Manager DATE: June 1, 2022 SUBJECT: 2022 Preliminary Tax Roll Estimate _____________________________________________________________________________________________ The purpose of this Letter to Commission (LTC) is to transmit the preliminary 2022 property values for the City of Miami Beach, which are attached. On July 1, 2022, the City will receive the certified property values from the Miami-Dade County Property Appraiser’s Office, which will be the values utilized for budget purposes in the development of the Fiscal Year (FY) 2023 budget. The attached preliminary values provided by the Miami-Dade County Property Appraiser are an estimate and are, therefore, subject to change although the difference between the annual preliminary and certified values is typically minimal. The attached values reflect an overall increase in property values of approximately $3.8 billion, or 9.2%, from the 2021 Certified Taxable Value of $41.9 billion to the 2022 Estimated Taxable Value of $45.7 billion. This includes a $3.4 billion, or 8.2%, increase in existing property values, as well as a $0.4 billion increase in new construction values. Applying the overall increase in values to General Fund property tax revenues would result in a preliminary estimated increase of approximately $17.7 million in property tax revenue citywide. July 2021 June 2022 $ Change % Change Certified Preliminary Property Values Existing Values 41,866,674,794 45,283,000,000 3,416,325,206 8.2% New Construction 0 417,000,000 417,000,000 100.0% Total Citywide 41,866,674,794 45,700,000,000 3,833,325,206 9.2% The Normandy Shores Local Government Neighborhood Improvement District reflects an overall increase in property values of approximately $49.1 million, or 19.7%, from the 2021 Certified Taxable Value of $248.9 million to the 2022 Estimated Taxable Value of $298.0 million. This includes a $43.1 million, or 17.3%, increase in existing property values, as well as a $6.0 million increase in new construction values. July 2021 June 2022 $ Change % Change Certified Preliminary Property Assessment Existing Values 248,856,254 292,000,000 43,143,746 17.3% New Construction 0 6,000,000 6,000,000 100.0% Total Normandy Shores 248,856,254 298,000,000 49,143,746 19.7% DocuSign Envelope ID: E1FA86CE-9942-4AC8-98FA-E21103C057ED Letter to Commission – 2022 Preliminary Tax Roll Estimate Page 2 of 2 It is important to note that the impact of the change in property values on the General Fund, specifically, will be affected by the portion of the changes in property values that occurred inside the City’s two redevelopment areas (City Center RDA and the new North Beach CRA) compared to the changes outside the City’s two redevelopment areas, which can vary from the 9.2% increase in values citywide. The breakdown between the General Fund and the City’s two redevelopment areas is still pending since the City will not receive the City Center RDA and North Beach CRA values until the certified values are provided by the Miami-Dade County Property Appraiser on July 1, 2022. Once the values are received on July 1, 2022, an updated analysis will be provided. This information will be discussed in more detail at the three upcoming Finance & Economic Resiliency Committee (FERC) Budget Briefings that are currently scheduled on June 24, July 15, and July 22, 2022. If you have any questions or need additional information, please feel free to contact me. Attachment 1 – 2022 Estimated Taxable Values by Taxing Authority ATH/JW/TOS DocuSign Envelope ID: E1FA86CE-9942-4AC8-98FA-E21103C057ED 2021 2022 ESTIMATED PRELIMINARY TAXABLE VALUE 2022 PERCENT TAXABLE BEFORE NEW PERCENT NEW JUNE 1ST CHANGE TAXING AUTHORITY VALUE CONSTRUCTION CHANGE CONSTRUCTION ESTIMATE FROM 2021 01 MIAMI 65,835,239,651 71,172,000,000 8.1% 1,728,000,000 72,900,000,000 10.7% 0101 MIAMI ( DDA )22,648,089,020 24,198,000,000 6.8% 402,000,000 24,600,000,000 8.6% 02 MIAMI BEACH 41,866,674,794 45,283,000,000 8.2% 417,000,000 45,700,000,000 9.2% 0201 MB NORMANDY SHORES 248,856,254 292,000,000 17.3% 6,000,000 298,000,000 19.7% 03 CORAL GABLES 18,125,124,740 19,180,000,000 5.8% 320,000,000 19,500,000,000 7.6% 04 HIALEAH 13,574,919,263 14,881,000,000 9.6% 219,000,000 15,100,000,000 11.2% 05 MIAMI SPRINGS 1,337,475,846 1,414,000,000 5.7% 6,000,000 1,420,000,000 6.2% 06 NORTH MIAMI 3,979,948,977 4,441,000,000 11.6% 59,000,000 4,500,000,000 13.1% 07 NORTH MIAMI BEACH 3,665,481,696 4,027,000,000 9.9% 23,000,000 4,050,000,000 10.5% 08 OPA-LOCKA 1,317,919,528 1,499,000,000 13.7% 21,000,000 1,520,000,000 15.3% 09 SOUTH MIAMI 2,108,476,491 2,266,000,000 7.5% 34,000,000 2,300,000,000 9.1% 10 HOMESTEAD 3,748,723,858 4,121,000,000 9.9% 149,000,000 4,270,000,000 13.9% 11 MIAMI SHORES 1,317,453,798 1,482,000,000 12.5% 8,000,000 1,490,000,000 13.1% 12 BAL HARBOUR 5,263,076,143 5,692,000,000 8.1% 8,000,000 5,700,000,000 8.3% 13 BAY HARBOR ISLANDS 1,374,484,392 1,514,000,000 10.2% 86,000,000 1,600,000,000 16.4% 14 SURFSIDE 3,292,259,681 3,499,000,000 6.3% 1,000,000 3,500,000,000 6.3% 15 WEST MIAMI 721,276,073 822,000,000 14.0% 2,000,000 824,000,000 14.2% 16 FLORIDA CITY 697,121,256 799,000,000 14.6% 101,000,000 900,000,000 29.1% 17 BISCAYNE PARK 270,114,696 303,000,000 12.2% 1,000,000 304,000,000 12.5% 18 EL PORTAL 195,387,623 221,300,000 13.3% 700,000 222,000,000 13.6% 19 GOLDEN BEACH 1,195,352,529 1,403,000,000 17.4% 7,000,000 1,410,000,000 18.0% 20 PINECREST 5,378,007,444 5,800,000,000 7.8% 100,000,000 5,900,000,000 9.7% 21 INDIAN CREEK 723,161,238 826,700,000 14.3% -700,000 826,000,000 14.2% 22 MEDLEY 2,833,900,262 3,081,000,000 8.7% 19,000,000 3,100,000,000 9.4% 23 N. BAY VILLAGE 1,119,778,896 1,289,800,000 15.2% 200,000 1,290,000,000 15.2% 24 KEY BISCAYNE 8,269,112,147 8,983,000,000 8.6% 17,000,000 9,000,000,000 8.8% 25 SWEETWATER 2,046,875,353 2,334,000,000 14.0% 866,000,000 3,200,000,000 56.3% 26 VIRGINIA GARDENS 312,170,261 341,917,000 9.5%83,000 342,000,000 9.6% 27 HIALEAH GARDENS 1,596,394,502 1,712,000,000 7.2% 28,000,000 1,740,000,000 9.0% 28 AVENTURA 10,451,356,658 11,186,000,000 7.0% 14,000,000 11,200,000,000 7.2% 30 UNINCORPORATED 92,195,167,037 99,965,000,000 8.4% 235,000,000 100,200,000,000 8.7% 31 SUNNY ISLES BEACH 12,635,842,686 13,403,000,000 6.1% 197,000,000 13,600,000,000 7.6% 32 MIAMI LAKES 3,767,371,566 4,049,000,000 7.5% 21,000,000 4,070,000,000 8.0% 33 PALMETTO BAY 3,366,980,359 3,640,000,000 8.1% 10,000,000 3,650,000,000 8.4% 34 MIAMI GARDENS 5,723,170,495 6,259,000,000 9.4% 341,000,000 6,600,000,000 15.3% 35 DORAL 14,891,126,546 16,051,000,000 7.8% 349,000,000 16,400,000,000 10.1% 36 CUTLER BAY 2,916,183,965 3,191,000,000 9.4% 9,000,000 3,200,000,000 9.7% COUNTY-WIDE 337,968,694,350 367,008,000,000 8.6% 5,292,000,000 372,300,000,000 10.2% FIRE AND RESCUE 190,417,305,982 207,415,000,000 8.9% 2,585,000,000 210,000,000,000 10.3% LIBRARY 303,257,169,998 328,982,000,000 8.5% 4,818,000,000 333,800,000,000 10.1% SCHOOL BOARD 366,114,505,026 412,402,000,000 12.6% 5,298,000,000 417,700,000,000 14.1% S FL WATER MNGT DIST 340,060,434,617 369,102,000,000 8.5% 5,298,000,000 374,400,000,000 10.1% FL INLAND NAV DIST 340,060,434,617 369,102,000,000 8.5% 5,298,000,000 374,400,000,000 10.1% THE CHILDREN'S TRUST 340,060,434,617 369,102,000,000 8.5% 5,298,000,000 374,400,000,000 10.1% MIAMI-DADE COUNTY PROPERTY APPRAISER 2022 Estimated Taxable Values by Taxing Authority JUNE 1, 2022 Attachment 1DocuSign Envelope ID: E1FA86CE-9942-4AC8-98FA-E21103C057ED