Resolution 2024-33054RESOLUTION NO. 1 2024-33054
A RESOLUTION t.OF THE MAYOR AND CITY COMMISSION OF THE
CITY OF -MIAMI BEACH, FLORIDA, URGING THE MIAMI-DADE
COUNTY PROPERTY APPRAISER AND VALUE ADJUSTMENT BOARD
NOT TO APPLY THE INCOME VALUATION APPROACH FOR
PROPERTIES HAVING 50% OR MORE OF THEIR RENTABLE SPACE
VACANT FOR MORE THAN A ONE-YEAR PERIOD EXCEPT WHERE
THE PROPERTY OWNER IS ACTIVELY MAKING IMPROVEMENTS TO
SUCH VACANT SPACE OR THE VACANCY IS DUE TO OTHER
FACTORS OUTSIDE OF THE OWNER'S CONTROL, SUBJECT TO
COMPLIANCE WITH APPLICABLE LAW.
WHEREAS, vacant buildings have an adverse effect on surrounding areas
because. they. pre ,typically. untended and undermaintained making an area look less
attractive; and
WHEREAS, vacant buildings can also attract loitering and other criminal activities;
and
WHEREAS, .vacant properties negatively.alter,the -character of communities and
commercial corridors and strain -the resources . of local police, fire and building
departments; and
WHEREAS,. vacant tax revenues both directly — the
owners of vacant buildings, can obtain reductions on their property tax bills due to low or
no income and indirectly through the devaluation 'of. nearby properties; and
WHEREAS, the Miami -Dade Property Appraiser (the "Appraiser") and the Value
Adjustment Board (the "VAB") establish values utilizing sales comparison, cost, and
income valuation approaches; and
WHEREAS, when the owner of vacant commercial property appeals the assessed
value to'the Appraiser and/or the VAB, the fact thatthe owner is receiving less or, no'
income because of vacancies, may result in the reduction of property taxes assessed
against such property when the income valuation approach is used or given greater
weight:to,establish the just value. (or market value);;;and
WHEREAS, although most cornMeircial-property owner&are not motivated to keep
their properties vacant to securel reduced property taxes;* -the relief provided to owners of
vacant buildings by applying the income valuation approach. should have temporal
limitations, to encourage owners to diligently_work to, lease the vacant spaces; and
WHEREAS, the -length of time property tax relief is provided to owners of vacant
buildings .should be. extended if the owner is actively. engaged in renovations and is
diligently *executing the improvements and to consider. other.factors. outside of the.owner s'
control, such as the occurrence of a natural disaster or'a prolonged. economic downturn;
and
WHEREAS, property owners should not be incentivized to keep their properties
vacant; and
WHEREAS, the Mayor and City Commission believe that limiting the length of time
that owners of vacant buildings enjoy reduced property taxes would be in the best interest
of the City, its residents, and other owners of real estate in the City.
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 urge the Miami -Dade County Property Appraiser and Value Adjustment
Board not to apply the income valuation approach for properties having 50% or more of
their, rentable space vacant for more than a one-year period except where the property,
owner is actively making improvements to such vacant space or the vacancy is due to
other factors outside of the owner's control, subject to compliance with applicable law.
PASSED AND ADOPTED this . �'�...day,of May., 2024.
ATTEST:
even Meiner,-Mayor
MAY 2 1 2024
Rafael Granado, City Clerk
(sponsored by Commissioner Kristen Rosen Gonzalez)
APPROVED AS TO
FORM & LANGUAGE
& FOR EXECUTION
. -@a-sal Jza�
City Attorney Date
MIAMIBEACH
TO: Honorable Mayor and Members of the City Commission
FROM: Ricardo J. Dopico, City Attorney
DATE: May 15, 2024
COMMISSION MEMORANDUM
SUBJECT: A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY OF MIAMI BEACH,
FLORIDA, URGING THE MIAMI-DADE COUNTY PROPERTY APPRAISER AND VALUE
ADJUSTMENT BOARD NOT TO APPLY THE INCOME VALUATION APPROACH FOR
PROPERTIES HAVING 50% OR MORE OF THEIR RENTABLE SPACE VACANT FOR MORE
THAN A ONE-YEAR PERIOD EXCEPT WHERE THE PROPERTY OWNER IS ACTIVELY MAKING
IMPROVEMENTS TO SUCH VACANT SPACE OR THE VACANCY IS DUE TO OTHER FACTORS
OUTSIDE OF THE OWNER'S CONTROL, SUBJECT TO COMPLIANCE WITH APPLICABLE LAW.
Was this Agenda Item initially requested'by a lobbyist which, as defined in Code Sec. 2-481, includes a principal engaged in
lobbying? No
If so, specify name of lobbyist(s) and principal(s): N/A
ANALYSIS
The attached Resolution was prepared at the request of the sponsor, Commissioner Kristen Rosen Gonzalez.
SUPPORTING SURVEY DATA
NIA
FINANCIAL INFORMATION
N/A
Is this a "Residents Right to
Know" item,_pursuant to
City Code Section 2-14?
No
lggislative Tracking
Office of the City Attomey
Does this item utilize G.O.
Bond Funds?
M6.
Sponsor
Commissioner Kristen Rosen Gonzalez
ATTACHMENTS:
Description
0 Resolution
1019
'®
MIAMI BEACH
City of Miami Beach, 1700 Convention Center Drive, Miami Beach, Florida 33139, www.miamibeachfl.gov
Office of the City Clerk
Tel: 305-673-7411
May 30, 2024
Clerk of Courts and Comptroller Juan Fernandez-Barquin
Miami -Dade County Clerk of Courts
111 N.W. 1st Street, Suite 17-202
Miami, FL 33128
Dear Clerk of Courts and Comptroller Fernandez-Barquin,
Attached please find a copy of City of Miami Beach Resolution No. 2024-33054:
A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY OF
MIAMI BEACH, FLORIDA, URGING THE MIAMI-DADE COUNTY PROPERTY
APPRAISER AND VALUE ADJUSTMENT BOARD NOT TO APPLY THE INCOME
VALUATION APPROACH FOR PROPERTIES HAVING 50% OR MORE OF
THEIR RENTABLE SPACE VACANT FOR MORE THAN A ONE-YEAR PERIOD
EXCEPT WHERE THE PROPERTY OWNER IS ACTIVELY MAKING
IMPROVEMENTS TO SUCH VACANT SPACE OR THE VACANCY IS DUE TO
OTHER FACTORS OUTSIDE OF THE OWNER'S CONTROL, SUBJECT TO
COMPLIANCE WITH APPLICABLE LAW.
(Sponsored by Commissioner Kristen Rosen Gonzalez)
This Resolution was passed and adopted by the Mayor and City Commission of the City of Miami
Beach on May 15, 2024.
Respectfully,
Rafael E: Granado
City Clerk
c: Commissioner Kristen Rosen Gonzalez
MIAMI BEACH
City of Miami Beach, 1700 Convention Center Drive, Miami Beach, Florida 33139, www.miamibeachfl.gov
Office of the City Clerk
Tel: 305-673-7411
May 30, 2024
Commissioner/Chair Rene Garcia
Miami -Dade County Value Adjustment Board
111 N.W. 1st Street, Suite 320
Miami, FL 33128
Dear Commissioner/Chair.Garcia,
Attached please find a copy of City of Miami Beach Resolution No. 2024-33054:
A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY OF
MIAMI BEACH, FLORIDA, URGING THE MIAMI-DADE COUNTY PROPERTY
APPRAISER AND VALUE ADJUSTMENT BOARD NOT TO APPLY THE INCOME
VALUATION APPROACH FOR PROPERTIES HAVING 50% OR MORE OF
THEIR RENTABLE SPACE VACANT FOR MORE THAN A ONE-YEAR PERIOD
EXCEPT WHERE THE PROPERTY OWNER IS ACTIVELY MAKING
IMPROVEMENTS TO SUCH VACANT SPACE OR THE VACANCY IS DUE TO
OTHER FACTORS OUTSIDE OF THE OWNER'S CONTROL, SUBJECT TO
COMPLIANCE -WITH APPLICABLE LAW.
(Sponsored by Commissioner Kristen Rosen Gonzalez)
This Resolution was passed and adopted by the Mayor and City Commission of the City of Miami
Beach on May 15, 2024.
Respectfully,
7 -71---,
:;;�#-
Rafael E. Granado
City Clerk
c: Commissioner Kristen Rosen Gonzalez
MIAMI BEACH
City of Miami Beach, 1700 Convention Center Drive, Miami Beach, Florida 33139, www.miamibeachfi.gov
Office of the City Clerk
Tel: 305-673-7411
May 30, 2024
Commissioner Roberto J. Gonzalez
Miami -Dade County Value Adjustment Board
111 N. W. 1st Street, Suite 320
Miami, FL 33128
Dear Commissioner Gonzalez,
Attached please find a copy of City of Miami Beach Resolution No. 2024-33054:
A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY OF
MIAMI BEACH, FLORIDA, URGING THE MIAMI-DADE COUNTY PROPERTY
APPRAISER AND VALUE ADJUSTMENT BOARD NOT TO APPLY THE INCOME
VALUATION APPROACH FOR PROPERTIES HAVING 50% OR MORE OF
THEIR RENTABLE SPACE VACANT FOR MORE THAN A ONE-YEAR PERIOD
EXCEPT WHERE THE PROPERTY OWNER IS ACTIVELY MAKING
IMPROVEMENTS TO SUCH VACANT SPACE OR THE VACANCY IS DUE TO
OTHER FACTORS OUTSIDE OF THE OWNER'S CONTROL, SUBJECT TO
COMPLIANCE WITH APPLICABLE LAW.
(Sponsored by Commissioner Kristen Rosen Gonzalez)
This Resolution was passed and adopted by the Mayor and City Commission of the City of Miami
Beach on May 15, 2024.
Respectfully,
Rafael E. Granado
City Clerk
c: Commissioner Kristen Rosen Gonzalez
MIAMI BEACH
City of Miami Beach, 1700 Convention Center Drive, Miami Beach, Florida 33139, www.miamibeachfl.gov
Office of the City Clerk
Tel: 305-673-7411
May 30, 2024
MDCPS Member Danny Espino
Miami -Dade County Value Adjustment Board
1450 NE 2nd Avenue, Suite 700
Miami, FL 33132
Dear MDCPS Member Espino,
Attached please find a copy of City of Miami Beach Resolution No. 2024:33054:
A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY OF
MIAMI BEACH, FLORIDA, URGING THE MIAMI-DADE COUNTY PROPERTY
APPRAISER AND VALUE ADJUSTMENT BOARD NOT TO APPLY THE INCOME
VALUATION APPROACH FOR PROPERTIES HAVING 50% OR MORE OF
THEIR RENTABLE SPACE VACANT FOR MORE THAN A ONE-YEAR PERIOD
EXCEPT WHERE THE PROPERTY OWNER IS ACTIVELY MAKING
IMPROVEMENTS TO SUCH VACANT SPACE OR THE VACANCY IS DUE TO
OTHER FACTORS OUTSIDE OF THE OWNER'S CONTROL, SUBJECT TO
COMPLIANCE WITH APPLICABLE LAW.
(Sponsored by Commissioner Kristen Rosen Gonzalez)
This Resolution was passed and adopted by the Mayor and City Commission of the City of Miami
Beach on May 15, 2024.
Respectfully,
Rafael E. Granado
City Clerk
c: Commissioner Kristen Rosen Gonzalez
MIAMI BEACH
City of Miami Beach, 1700 Convention Center Drive, Miami Beach, Florida 33139, www.miamibeachfl.gov
Office of the City Clerk
Tel: 305-673-7411
May 30, 2024
Citizen Member Anibal Duarte-Viera
Miami -Dade County Value Adjustment Board
111 N.W. 1st Street, Suite 17-202
Miami, FL 33128
Dear Citizen Member Duarte-Viera,
Attached please find a copy of City of Miami Beach Resolution No. 2024-33054:
A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY OF
MIAMI BEACH, FLORIDA, URGING THE MIAMI-DADE COUNTY PROPERTY
APPRAISER AND VALUE ADJUSTMENT BOARD NOT TO APPLY THE INCOME
VALUATION APPROACH FOR PROPERTIES HAVING 50% OR MORE OF
THEIR RENTABLE SPACE VACANT FOR MORE THAN A ONE-YEAR PERIOD
EXCEPT WHERE THE PROPERTY OWNER IS ACTIVELY MAKING
IMPROVEMENTS TO SUCH VACANT SPACE OR THE VACANCY IS DUE TO
OTHER FACTORS OUTSIDE OF THE OWNER'S CONTROL, SUBJECT TO
COMPLIANCE WITH APPLICABLE LAW.
(Sponsored by Commissioner Kristen Rosen Gonzalez)
This Resolution was passed and adopted by the Mayor and City Commission of the City of Miami
Beach on May 15, 2024.
Respectfully,
7_'::�_11
Rafael E. Granado
City Clerk
c: Commissioner Kristen Rosen Gonzalez
MIAMI BEACH
City of Miami Beach, 1700 Convention Center Drive, Miami Beach, Florida 33139, www.miamibeachfl.gov
Office of the City Clerk
Tel: 305-673-7411
May 30, 2024
Citizen Member Hani Jardack
Miami -Dade County Value Adjustment Board
111 N.W. 1st Street, Suite 17-202
Miami, FL 33128
Dear Citizen Member Jardack,
Attached please find a copy of City of Miami Beach Resolution No. 2024-33054:
A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY OF
MIAMI BEACH, FLORIDA, URGING THE MIAMI-DADE COUNTY PROPERTY
APPRAISER AND VALUE ADJUSTMENT BOARD NOT TO APPLY THE INCOME
VALUATION APPROACH FOR PROPERTIES HAVING 50% OR MORE OF
THEIR RENTABLE SPACE VACANT FOR MORE THAN A ONE-YEAR PERIOD
EXCEPT WHERE THE PROPERTY OWNER IS ACTIVELY MAKING
IMPROVEMENTS TO SUCH VACANT SPACE OR THE VACANCY IS DUE TO
OTHER FACTORS OUTSIDE OF THE OWNER'S CONTROL, SUBJECT TO
COMPLIANCE WITH APPLICABLE LAW.
(Sponsored by Commissioner Kristen Rosen Gonzalez)
This Resolution was passed and adopted by the Mayor and City Commission of the City of Miami
Beach on May 15, 2024.
Respectfully,
71::-�-ff-
Rafael E. Granado
City Clerk
c: Commissioner Kristen Rosen Gonzalez
MIAMI BEACH
City of Miami Beach, 1700 Convention Center Drive, Miami Beach, Florida 33139, www.miamibeachfi.gov
Office of the City Clerk
Tel: 305-673-7411
May 30, 2024
Pedro J. Garcia, Property Appraiser
Miami -Dade County Property Appraiser
111 N.W. 1st Street, Suite 710
Miami, FL 33128
Dear Miami -Dade County Property Appraiser Garcia,
Attached please find a copy of City of Miami Beach Resolution No. 2024-33054:
A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY OF
MIAMI BEACH, FLORIDA, URGING THE MIAMI-DADE COUNTY PROPERTY
APPRAISER AND VALUE ADJUSTMENT BOARD NOT TO APPLY THE INCOME
VALUATION APPROACH FOR PROPERTIES HAVING 50% OR MORE OF
THEIR RENTABLE SPACE VACANT FOR MORE THAN A ONE-YEAR PERIOD
EXCEPT WHERE THE PROPERTY OWNER IS ACTIVELY MAKING
IMPROVEMENTS TO SUCH VACANT SPACE OR THE VACANCY IS DUE TO
OTHER FACTORS OUTSIDE OF THE OWNER'S CONTROL, SUBJECT TO
COMPLIANCE WITH APPLICABLE LAW.
(Sponsored by Commissioner Kristen Rosen Gonzalez)
This Resolution was passed and adopted by the Mayor and City Commission of the City of Miami
Beach on May 15, 2024.
Respectfully,
Rafael E. Granado
City Clerk
c: Commissioner Kristen Rosen Gonzalez