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LTC 219-2024 2024 Preliminary Tax Roll EstimateMIAMI BEACH OF FICE OF THE CITY MA NAGER LTC# LETTER TO COMMISSION TO: FROM: DATE: SUBJECT: Honorable Mayor Steven Meiner and Members of the City Commission Rickele wams, Interim ciy Manager {l/ May 31, 2024 2024 Preliminary Tax Roll Estimate The purpose of this Letter to Commission (L TC) is to transmit the preliminary 2024 property values for the City of Miami Beach, which are attached. On July 1, 2024, 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) 2025 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 $4.5 billion, or 8.8%, from the 2023 Certified Taxable Value of $51.6 billion to the 2024 Estimated Taxable Value of $56.1 billion. This includes a $4.3 billion, or 8.3%, increase in existing property values, as well as a $0.2 billion increase in new construction values. Applying the overall increase in values to the City's property tax revenues would result in an estimated increase of approximately $21.7 million in General Fund property tax revenues comprised of $21.1 million for operating purposes, $0.4 million in Pay As You Go Capital funding, and $0.2 million in Capital Renewal & Replacement (CRR) funding. It is important to note that the impact of the overall change in the City's property values on General Fund property tax revenues, specifically, will be affected by the changes in property values that occurred within the boundaries of the City's two existing redevelopment areas, which are the City Center Redevelopment Area and the North Beach Community Redevelopment Area, compared to the changes outside of these two areas. As a result, these values may vary from the 8.8% increase in the City's property values overall. The breakdown is still pending since the City does not receive the City Center Redevelopment Area and the North Beach Community Redevelopment Area property values until the certified values are provided by the Miami-Dade County Property Appraiser on July 1, 2024. Once these values are received on July 1, 2024, an updated analysis will be provided via L TC. July 2023 June 2024 Certified Preliminary $ Change % Change Property Values: Existing Values $51,560,772,230 $55,845,000,000 $4,284,227,770 8.3% New Construction - 255,000,000 255,000,000 100.0% Total Citywide $51,560,772,230 $56,100,000,000 $4,539,227,770 8.8% 219-2024 Letter to C om m ission - 2024 Prelim inary Tax R oll E stim ate P age 2 of 2 The Normandy Shores Local Government Neighborhood Improvement District reflects an overall increase in property values of approximately $54.2 million, or 13.8%, from the 2023 Certified Taxable Value of $392.8 million to the 2024 Estimated Taxable Value of $447.0 million. This includes a $49.2 million, or 12.5%, increase in existing property values, as well as a $5.0 million increase in new construction values. July 2023 June 2024 Certified Preliminary $ Change % Change Property Values: Existing Values $392,785,688 $442,000,000 $49,214,312 12.5% New Construction - 5,000,000 5,000,000 100.0% Total Normandy Shores $392,785,688 $447,000,000 $54,214,312 13.8% 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 21, July 12, and July 19, 2024. If you have any questions or need additional information, please feel free to contact me. Attachment A- 2024 Estimated Taxable Values by Taxing Authority RW/JDG/TOS/RA M IAM I-DADE COUNTY PRO P ERTY APPRAIS ER 2024 Estimated Taxable Values by Taxing Authority JUNE 1, 2024 3 . . . 2023 2024 ESTIMATED PRELIMINARY TAXABLE VALUE 2024 PERCENT TAXABLE BEFORE NEW PERCENT NEW JUNE 1ST CHANGE NET VALUE TAXING AUTHORITY VALUE CONSTRUCTION CHANGE CONSTRUCTION ESTIMATE FROM 2023 CHANGE 01 MIAMI 84,451,768,423 92,883,000,000 10.0% 1,717,000,000 94,600,000,000 12.0% 10,148,000,000 0101 MIAMI ( ODA ) 27,699,801,239 29,895,000,000 7.9% 205,000,000 30,100,000,000 8.7% 2,400,000,000 02 MIAMI BEACH 51,560,772,230 55,845,000,000 8.3% 255,000,000 56,100,000,000 8.8% 4,539,000,000 0201 MB NORMANDY SHORES 392,785,688 442,000,000 12.5% 5,000,000 447,000,000 13.8% 54,000,000 03 CORAL GABLES 22,642,968,475 24,254,000,000 7.1% 246,000,000 24,500,000,000 8.2% 1,857,000,000 04 HIALEAH 17,549,966,595 19,379,000,000 10.4% 321,000,000 19,700,000,000 12.3% 2,150,000,000 05 MIAMI SPRINGS 1,605,558,349 1,737,000,000 8.2% 6,000,000 1,743,000,000 8.6% 137,000,000 06 NORTH MIAMI 5,260,090,594 5,762,000,000 9.5% 38,000,000 5,800,000,000 10.3% 539,000,000 07 NORTH MIAMI BEACH 4,750,543,371 5,193,000,000 9.3% 137,000,000 5,330,000,000 12.2% 579,000,000 08 OPA-LOCKA 1,718,241,394 1,808,000,000 5.2% 12,000,000 1,820,000,000 5.9% 101,000,000 09 SOUTH MIAMI 2,616,274,873 2,777,000,000 6.1% 23,000,000 2,800,000,000 7.0% 183,000,000 10 HOMESTEAD 5,063,134,921 5,549,000,000 9.6% 21,000,000 5,570,000,000 10.0% 506,000,000 11 MIAMI SHORES 1,756,307,731 1,956,000,000 11.4% 14,000,000 1,970,000,000 12.2% 213,000,000 12 BAL HARBOUR 6,280,833,356 6,749,000,000 7.5% 51,000,000 6,800,000,000 8.3% 519,000,000 13 BAY HARBOR ISLANDS 1,904,907,986 1,991,000,000 4.5% 9,000,000 2,000,000,000 5.0% 95,000,000 14 SURFSIDE 4,103,801,217 4,577,000,000 11.5% 23,000,000 4,600,000,000 12.1% 496,000,000 15 WEST MIAMI 895,159,489 957,000,000 6.9% 11,000,000 968,000,000 8.1% 72,000,000 16 FLORIDA CITY 1,117,791,729 1,217,000,000 8.9% 98,000,000 1,315,000,000 17.6% 197,000,000 17 BISCAYNE PARK 368,562,796 411,000,000 11.5% 2,000,000 413,000,000 12.1% 44,000,000 18 EL PORTAL 268,803,095 305,000,000 13.5% 4,000,000 309,000,000 15.0% 40,000,000 19 GOLDEN BEACH 1,656,778,376 1,832,000,000 10.6% 8,000,000 1,840,000,000 11.1% 183,000,000 20 PINECREST 6,821,658,384 7,431,000,000 8.9% 169,000,000 7,600,000,000 11.4% 778,000,000 21 INDIAN CREEK 884,973,839 999,000,000 12.9% 0 999,000,000 12.9% 114,000,000 22 MEDLEY 5,192,600,352 5,655,000,000 8.9% 45,000,000 5,700,000,000 9.8% 507,000,000 23 N. BAY VILLAGE 1,469,291,321 1,579,700,000 7.5% 300,000 1,580,000,000 7.5% 110,000,000 24 KEY BISCAYNE 9,978,517,232 10,697,000,000 7.2% 3,000,000 10,700,000,000 7.2% 721,000,000 25 SWEETWATER 3,825,557,441 3,843,000,000 0.5% 157,000,000 4,000,000,000 4.6% 174,000,000 26 VIRGINIA GARDENS 366,592,136 406,700,000 10.9% 300,000 407,000,000 11.0% 40,000,000 27 HIALEAH GARDENS 2,096,680,545 2,284,000,000 8.9% 6,000,000 2,290,000,000 9.2% 193,000,000 28AVENTURA 12,506,035,242 13,444,000,000 7.5% 56,000,000 13,500,000,000 7.9% 993,000,000 30 UNINCORPORATED 112,682,352,503 122,266,000,000 8.5% 1,734,000,000 124,000,000,000 10.0% 11,317,000,000 31 SUNNY ISLES BEACH 15,968,407,601 17,285,000,000 8.2% 615,000,000 17,900,000,000 12.1% 1,931,000,000 32 MIAMI LAKES 4,515,345,099 4,867,000,000 7.8% 23,000,000 4,890,000,000 8.3% 374,000,000 33 PALMETTO BAY 4,172,017,316 4,537,000,000 8.7% 23,000,000 4,560,000,000 9.3% 387,000,000 34 MIAMI GARDENS 7,890,732,663 8,491,000,000 7.6% 109,000,000 8,600,000,000 9.0% 709,000,000 35 DORAL 18,353,405,009 19,796,000,000 7.9% 204,000,000 20,000,000,000 9.0% 1,646,000,000 36 CUTLER BAY 3,668,107,009 3,986,000,000 8.7% 14,000,000 4,000,000,000 9.0% 331,000,000 COUNTY-WIDE 425,816,881,016 462,427,000,000 8.6% 6,173,000,000 468,600,000,000 10.0% 42,783,000,000 FIRE AND RESCUE 239,757,971,408 260,572,000,000 8.7% 3,628,000,000 264,200,000,000 10.2% 24,442,000,000 LIBRARY 381,188,489,827 413,237,000,000 8.4% 5,563,000,000 418,800,000,000 9.9% 37,611,000,000 SCHOOL BOARD 509,432,962,106 547,324,000,000 7.4% 6,176,000,000 553,500,000,000 8.7% 44,067,000,000 S FL WATER MNGT DIST 427,809,390,459 464,424,000,000 8.6% 6,176,000,000 470,600,000,000 10.0% 42,790,000,000 FL INLAND NAV DIST 427,809,390,459 464,424,000,000 8.6% 6,176,000,000 470,600,000,000 10.0% 42,790,000,000 THE CHILDREN'S TRUST 427,809,390,459 464,424,000,000 8.6% 6,176,000,000 470,600,000,000 10.0% 42,790,000,000