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LTC 262-2022 Certified Tax RollDocuSign Envelope ID: F34FB335-CF27-4C8A-AB09-B88C 8CB71252 MIAMI BEACH OF FICE OF THE CITY MANAGER LTC NO . 262 -2022 LETTER TO COMMISSION TO: FROM: DATE: Honorable Mayor Dan Gelber and Membe rs of the City Commission Alina T . Hudak, City Manager Gf;:~ July 1, 2022 SUBJECT: 2022 Certified Tax Roll The purpose of th is Letter to Commission (L TC) is to transmit the 2022 Certification of Taxable Values as of July 1, 2022 provided by the Miami-Dade County Property Appraiser's Office fo r the City of Miami Beach, which have been attached. These values as of July 1, 2022 will be utilized in the development of the FY 2023 budget. The attached values reflect an overall i ncrease in property values of approximately $4.6 billion, or 11.2%, from the 2021 Certified Taxable Values of $41.9 billion to the 2022 Certified Taxable Values of $46.5 billion. More speci fi cally , the values include a $3.9 billion , or 9 .5%, increase in existing property values and a $0.7 billion increase in new construction values. Applying the overall increase in values to General Fund property tax revenues would result in a projected increase of approximately $24 .8 million in property tax revenue citywide (outside of the City Center RDA and new North Beach CRA). Further, this represents an increase of approximately $4.1 million over the General Fund property tax revenue projections based on the 2022 Estimated Taxable Values inc rease of 9.2% prov ided by the Miam i-Dade County Property Appraiser's Office on June 1, 2022 and reported to the Mayor and City Commission in a Letter to Commission (L TC No. 214-2022) dated June 1, 2022. It is important to note that the prelim inary property tax revenue projections as of June 1, 2022 were based on prelim inary property values within the City Center RDA and the new North Beach CRA decreasing by approximately 1.0% and increasing by approximately 11.3%, respectively , over the certified July 1, 2021 values. Based on the certified July 1, 2022 values provided by the Miami-Dade County Property Appraiser , property values within the City Center RDA and the new North Beach CRA increased by 0.8% and 11.6%, respectively, over the certified July 1, 2021 values, thereby slightly decreasing the citywide total of General Fund property tax revenues than originally estimated as of June 1, 2022 . Property Assessment Existing Values New Construction Total Citywide City Center RDA North Beach CRA Total Citywide -Net of RDA & CRA Property Tax Revenue Projection July 2021 July 2022 rtified Certified Ce 41 ,866 ,674,794 45 ,82 8 ,304 ,965 0 71 6,389 ,105 41 ,866 ,674 ,794 46 ,544 ,694 ,070 5,977,864 ,104 6,02 3 ,225 ,280 0 1,58 5 ,511 ,443 35 ,888 ,810 ,690 38 ,93 5 ,957 ,347 199,632 ,000 22 4,462 ,000 $ Change 3 ,961 ,630 ,171 716 ,389 ,105 4 ,678 ,019 ,276 45 ,361 ,176 1 ,585 ,511 ,443 3,047 ,146 ,657 24 ,830 ,000 % Change 9.5% 100.0% 11.2% 0.8% 100.0% 8.5% 12.4% I,; 11, Ill II II 111 1,1 Ii 1, DocuSign Envelope ID : F34FB335-CF27-4C8A-AB09-B88C8CB71252 Letter to Commission -2022 Certified Tax Roll Page 2 The Normandy Shores Local Government Neighborhood Improvement District's 2022 Certified Taxable Values of $305.5 million reflect an increase of $56.6 million, or 22.8%, over the 2021 Certified Taxable Values of $248 .9 million. This is comprised of a $49.5 million, or 19.9%, increase in existing values and a $7.1 million increase in new construction values . This represents an increase of 3.1 % over the 2022 Estimated Taxable Values increase of 19.7% provided by the Miami-Dade County Property Appraiser's Office on June 1, 2022 and reported to the Mayor and City Commission in a Letter to Commission (L TC No . 214-2022) dated June 1, 2022 . July 2021 July 2022 $ % Certified Certified Change Change Property Assessment Existing Values 248 ,856 ,254 298,359 ,433 49,503 ,179 19.9% New Construction 0 7,113 ,479 7 ,113 ,479 100 .0% Total Normandy Shores 248 ,856 ,254 305 ,472 ,912 56 ,616 ,658 22 .8% A summary of the 2022 Certification of Taxable Values for all municipalities within Miami-Dade County has been attached. Attachment 1 -Miami Dade County Certified Taxable Values (as of July 1, 2022) ATH/JW/TOS ~~ DocuSign Envelope ID : F34FB335-CF27-4C8A-AB09-B88C8CB71252 MIAMI-DADE COUNTY PROPERTY APPRAISER 2022 Taxable Values by Taxing Authority JULY 1, 2022 2021 PRELIMINARY TAXABLE TAXING AUTHORITY VALUE 01 MIAMI 65 ,835 ,239 ,651 0101 MIAMI (DOA) 22 ,648 ,089 ,020 02 MIAMI BEACH 41 ,866 ,674 ,794 0201 MB NORMANDY SHORES 248 ,856 ,254 03 CORAL GABLES 18 ,125 ,124,740 04 HIALEAH 13,574,919 ,263 05 MIAMI SPRINGS 1,337 ,475 ,846 06 NORTH MIAMI 3 ,979 ,948 ,977 07 NORTH MIAMI BEACH 3,665 ,481 ,696 08 OPA-LOCKA 1 ,317,919 ,528 09 SOUTH MIAMI 2 ,108 ,476 ,491 10 HOMESTEAD 3 ,748 ,723 ,858 11 MIAMI SHORES 1,317 ,453 ,798 12 BAL HARBOUR 5,263 ,076,143 13 BAY HARBOR ISLANDS 1,374 ,484,392 14 SURFSIDE 3,292 ,259 ,681 15 WEST MIAMI 721 ,276 ,073 16 FLORIDA CITY 697 ,121 ,256 17 BISCAYNE PARK 270 ,114 ,696 18 EL PORTAL 195 ,387 ,623 19 GOLDEN BEACH 1 ,195 ,352 ,529 20 PINECREST 5 ,378 ,007 ,444 21 INDIAN CREEK 723 ,161 ,238 22 MEDLEY 2 ,833 ,900 ,262 23 N. BAY VILLAGE 1,119,778 ,896 24 KEY BISCAYNE 8 ,269 ,112 ,147 25 SWEETWATER 2 ,046 ,875 ,353 26 VIRGINIA GARDENS 312 ,170,261 27 HIALEAH GARDENS 1,596 ,394 ,502 28 AVENTURA 10 ,451 ,356 ,658 30 UNINCORPORATED 92 ,195 ,167 ,037 31 SUNNY ISLES BEACH 12 ,635 ,842 ,686 32 MIAMI LAKES 3 ,767 ,371,566 33 PALMETTO BAY 3,366 ,980 ,359 34 MIAMI GARDENS 5,723 ,170 ,495 35 DORAL 14,891 ,126 ,546 36 CUTLER BAY 2 ,916 ,183 ,965 COUNTY-WIDE 337,968,694,350 FIRE AND RESCUE 190 ,417 ,305 ,982 LIBRARY 303 ,257 ,169 ,998 SCHOOL BOARD 366 ,114 ,505 ,026 S FL WATER MNGT DIST 340 ,060 ,434 ,617 FL INLAND NAV DIST 340 ,060,434 ,617 THE CHILDREN'S TRUST 340 ,060 ,434 ,617 2022 TAXABLE VALUE BEFORE NEW CONSTRUCTION 72,032 ,431 ,678 24 ,259 ,905 ,056 45 ,828 ,304 ,965 298 ,359 ,433 19 ,782 ,597 ,174 15 ,130 ,421 ,008 1 ,442 ,515,259 4 ,534 ,978,334 4,085 ,715 ,224 1,485 ,648 ,776 2 ,324 ,153 ,416 4 ,205 ,238,091 1,525 ,189,525 5,747 ,224 ,009 1,544 ,471 ,761 3,649 ,268 ,996 825 ,502 ,489 818 ,169 ,163 308 ,202 ,598 225 ,400 ,602 1,427 ,090 ,298 5,960 ,514 ,241 832 ,690 ,987 3,184 ,588 ,695 1 ,310 ,746 ,908 9,074 ,001 ,912 2 ,266 ,348 ,207 372 ,399 ,047 1,739 ,385 ,653 11 ,302 ,394 ,457 101 ,450 ,834 ,677 13 ,584 ,165 ,132 4 ,108 ,521 ,733 3 ,701 ,184 ,298 6 ,489 ,551 ,338 16 ,226 ,058 ,578 3,252 ,128 ,259 372,037,202,426 210 ,318 ,560 ,406 333 ,298,790 ,729 422 ,969 ,523 ,452 374 ,065 ,660 ,186 374 ,065 ,660 ,186 374,065 ,660 ,186 2022 PRELIMINARY PERCENT PERCENT NEW TAXABLE CHANGE CHANGE CONSTRUCTION VALUE FROM 2021 9.4% 1,717 ,049 ,533 73 ,749,481 ,211 12 .0% 7.1% 342 ,628 ,747 24,602,533,803 8 .6% 9.5% 716,389 ,105 46,544 ,694,070 11 .2% 19.9% 7,113 ,479 305 ,472,912 22.8% 9.1% 318 ,412 ,413 20,101 ,009,587 10 .9% 11.5% 239,450 ,091 15,369,871,099 13 .2% 7.9% 7,290 ,872 1,449 ,806,131 8.4% 13.9% 70 ,466 ,266 4,605 ,444,600 15 .7% 11.5% 27 ,710 ,728 4,113,425,952 12 .2% 12.7% 65 ,739,414 1,551,388,190 17 .7% 10.2% 38 ,827 ,540 2,362 ,980,956 12 .1% 12 .2% 155,373 ,685 4 ,360 ,611 ,776 16 .3% 15.8% 10 ,274 ,773 1,535,464,298 16.5% 9.2% 26 ,977 ,867 5 ,774,201 ,876 9.7% 12.4% 88 ,331 ,457 1,632 ,803,218 18 .8% 10.8% 1,779 ,634 3,651 ,048 ,630 10.9% 14 .5% 3 ,291 ,367 828,793,856 14.9% 17.4% 107 ,312 ,542 925 ,481,705 32 .8% 14.1% 1,505 ,091 309,707,689 14 .7% 15.4% 839 ,900 226,240,502 15.8% 19.4% 11 ,332 ,039 1 ,438 ,422 ,337 20 .3% 10 .8% 106 ,195 ,967 6,066 ,710 ,208 12.8% 15.1% -719 ,542 831 ,971 ,445 15 .0% 12.4% 20,653 ,469 3 ,205,242,164 13 .1% 17.1% 353 ,539 1,311 ,100,447 17.1% 9.7% 22 ,493 ,272 9 ,096 ,495,184 10.0% 10.7% 1,040 ,810 ,824 3,307 ,159,031 61.6% 19.3% 90 ,254 372,489,301 19.3% 9.0% 29 ,397 ,924 1,768 ,783,577 10.8% 8.1% 65 ,997 ,082 11,368,391 ,539 8.8% 10 .0% 372 ,958 ,131 101,823,792 ,808 10.4% 7.5% 197 ,629 ,908 13,781,795,040 9.1% 9.1% 22 ,519 ,480 4,131 ,041 ,213 9.7% 9.9% 13 ,189 ,752 3 ,714,374 ,050 10.3% 13.4% 379 ,404 ,835 6,868,956,173 20.0% 9.0% 383 ,322 ,371 16,609,380,949 11.5% 11.5% 9,675 ,798 3,261 ,804,057 11.9% 10.1% 5 ,860,193 ,618 377,897,396,044 11.8% 10.5% 2,846 ,399 ,204 213,164,959,610 11 .9% 9.9% 5,328 ,326 ,068 338,627 ,116,797 11 .7% 15.5% 5,867 ,480 ,887 428,837 ,004 ,339 17 .1% 10.0% 5,867,471 ,779 379,933,131,965 11.7% 10.0% 5,867 ,471 ,779 379,933 ,131,965 11.7% 10 .0% 5 ,867 ,471,779 379,933,131,965 11 .7%