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LTC 273-2024 2024 Certified Property Tax Roll (as of July 1, 2024)MIAMI BEACH OFFICE OF THE CITY MA NAGER LTC# LETTER TO COMMISSION TO : Honorable M ayor S teven M einer and M em bers of the C ity C om m ission FR O M : Rickelle W illiam s, Interim City M anager '/?4) D A TE : S U B JE C T: July 2, 2024 2024 Certified Property Tax Roll (as of July 1, 2024) T he purpose of this Letter to Com m ission (L TC) is to transmit the 2024 Certification of Taxable Values pro vided by the M iam i-D ade C ounty P ro pert y A ppraiser's O ffice as of Jul y 1, 2024 fo r the City of M iam i B each. T hese values are those that w ill be utilized in the developm ent of the City's Fiscal Year (FY ) 2025 budget. The attached values reflect an overall increase in property values of approximately $4.8 billion, or 9.4%, fr om the 2023 C ert ified Taxable V alues of $51.6 billion to the 2024 C ert ified Taxable Values of $56.4 billion. T his represents a $4.5 billion, or 8.8%, increase in existing pro pert y values and a $0.3 billion increase in new construction values. T he overall increase in pro pert y values results in a pro jected increase of approxim ately $25.0 m illion in G eneral Fund pro pert y tax revenues that is com prised of $23.0 m illion fo r operating purposes, $0.4 m illion fo r Pay-A s-Y ou-G o (PayG o) capital funding, and $1.6 m illion fo r C apital R enew al & R eplacem ent (C R R ) funding. It is im port ant to note that the increase in CR R funding includes the recomm ended re-alignm ent of the reduction in the voted debt serv ice m illage to the dedicated C R R m illage that w as presented by the A dm inistration at the FE R C Budget Briefing on June 21, 2024. Furt her, this represents an increm ental increase of appro xim ately $2.0 m illion over the G eneral Fund propert y tax revenue pro jections based on the 2024 Estim ated Taxable V alues increase of 8.8% that w as provided by the M iam i-Dade C ounty P ro pert y A ppraiser's O ff ice on M ay 31, 2024, and report ed to the M ayor and City C omm ission in a Letter to C omm ission (L TC No. 219-2024) on M ay 31, 2024. T his increm ental increase represents an additional $1.8 m illion fo r opera ting purposes, $33,000 in PayGo capital funding, and $106,000 in CR R funding in FY 2025. It is im port ant to note that since the C ity does not receive the City C enter R edevelopm ent Area and N ort h Beach C omm unity Redevelopm ent A rea pro pert y values until the cert ified values are provided by the M iam i-D ade County Pro pert y A ppraiser on Jul y 1, 2024, the pre lim inary pro perty tax revenue pro jections as of M ay 31, 2024 estim ated that propert y values w ithin the City C enter R edevelopm ent A rea and Nort h Beach Com m unity R edevelopm ent Area w ould increase by 8.8%, respectively, over the 2023 Cert ified Taxable Values of approxim ately $6.2 billion fo r the C ity C enter R edevelopm ent A rea and $1.7 billion fo r the N ort h B each C om m unity Redevelopm ent Area. H ow ever, based on the 2024 C ert ified T axable V alues pro vided by the M iam i-Dade C ounty Pro pert y A ppraiser on Jul y 1, 2024 fo r the City Center R edevelopm ent A rea and N ort h B each C om m unity R edevelopm ent A rea, propert y values increased by 8.4 % and 6.6%, respectively, 273-2024 Letter to C om m issio n - 2024 C ertified Property Tax R oll Pag e 2 over the 2023 Certified Taxable Values, which is less than the 8.8% increase in values estimated as of May 31, 2024, further increasing General Fund property tax revenues. July 2023 July 2024 $ % Certified Certified Change Change Property Values: Existing Values $51,560,772,230 $56,099,794,992 $4,539,022,762 8.8% New Construction - 297,152,107 297,152,107 100.0% Total Citywide $51,560,772,230 $56,396,947,099 $4,836,174,869 9.4% City Center Redevelopment Area $6,188,026,922 $6,709,447,439 $521,420,517 8.4% North Beach Community 1,730,558,116 1,844,424,002 113,865,886 6.6% Redevelopment Area Total Citywide - Net of RDA & CRA $43,642,187,192 $47,843,075,658 $4,200,888,466 9.6% The attached values for the Normandy Shores Local Government Neighborhood Improvement District reflect an overall increase in property values of approximately $55.8 million, or 14.2%, from the 2023 Certified Taxable Values of $392.8 million to the 2024 Certified Taxable Values of $448.6 million, which is comprised of a $50.7 million, or 12.9%, increase in existing values and a $5.1 million increase in values attributed to new construction. This represents an incremental increase of 0.4% over the 2024 Estimated Taxable Values that was provided by the Miami-Dade County Property Appraiser's Office on May 31, 2024 and reported to the Mayor and City Commission in a Letter to Commission (LTC No. 219-2024) on May 31, 2024. July 2023 July 2024 $ % Certified Certified Change Change Property Values: Existing Values $392,785,688 $443,527,813 $50,742,125 12.9% New Construction - 5,135,349 5,135,349 100.0% Total Normandy Shores $392,785,688 $448,663,162 $55,877,474 14.2% A summary of the 2024 Certification of Taxable Values provided by the Miami-Dade County Property Appraiser as of July 1, 2024 for all municipalities within Miami-Dade County has been attached. Attachment A- 2024 Certified Taxable Values by Taxing Authority (as of July 1, 2024) RW/JDG/TOS/RA Attachment A MIAMI-DADE COUNTY PROPERTY APPRAISER 2024 Taxable Values by Taxing Authority JULY 1, 2024 2023 2024 2024 PRELIMINARY TAXABLE VALUE PRELIMINARY PERCENT TAXABLE BEFORE NEW PERCENT NEW TAXABLE CHANGE NET VALUE TAXING AUTHORITY VALUE CONSTRUCTION CHANGE CONSTRUCTION VALUE FROM 2023 CHANGE 01 MIAMI 84,451,768,423 92,356,372,233 9.4% 1,778,937,883 94,135,310,116 11.5% 9,683,541,693 0101 MIAMI (DOA) 27,699,801,239 29,862,406,605 7.8% 205,118,359 30,067,524,964 8.5% 2,367,723,725 02 MIAMI BEACH 51,560,772,230 56,099,794,992 8.8% 297,152,107 56,396,947,099 9.4% 4,836,174,869 0201 MB NORMANDY SHORES 392,785,688 443,527,813 12.9% 5,135,349 448,663,162 14.2% 55,877,474 03 CORAL GABLES 22,642,968,475 24,304,002,800 7.3% 268,657,159 24,572,659,959 8.5% 1,929,691,484 04 HIALEAH 17,549,966,595 19,641,966,073 11.9% 330,631,715 19,972,597,788 13.8% 2,422,631,193 05 MIAMI SPRINGS 1,605,558,349 1,738,432,694 8.3% 7,726,037 1,746,158,731 8.8% 140,600,382 06 NORTH MIAMI 5,260,090,594 5,799,268,691 10.3% 39,711,254 5,838,979,945 11.0% 578,889,351 07 NORTH MIAMI BEACH 4,750,543,371 5,199,642,639 9.5% 137,747,418 5,337,390,057 12.4% 586,846,686 08 OPA-LOCKA 1,718,241,394 1,867,800,364 8.7% 13,470,246 1,881,270,610 9.5% 163,029,216 09 SOUTH MIAMI 2,616,274,873 2,818,014,085 7.7% 22,356,915 2,840,371,000 8.6% 224,096,127 10 HOMESTEAD 5,063,134,921 6,029,463,743 19.1% 31,986,578 6,061,450,321 19.7% 998,315,400 11 MIAMI SHORES 1,756,307,731 1,964,591,448 11.9% 14,390,445 1,978,981,893 12.7% 222,674,162 12 BAL HARBOUR 6,280,833,356 6,845,331,111 9.0% 51,108,737 6,896,439,848 9.8% 615,606,492 13 BAY HARBOR ISLANDS 1,904,907,986 2,086,240,502 9.5% 10,430,676 2,096,671,178 10.1% 191,763,192 14 SURFSIDE 4,103,801,217 4,727,953,680 15.2% 23,625,437 4,751,579,117 15.8% 647,777,900 15 WEST MIAMI 895,159,489 957,534,399 7.0% 11,305,570 968,839,969 8.2% 73,680,480 16 FLORIDA CITY 1,117,791,729 1,215,409,950 8.7% 98,535,022 1,313,944,972 17.5% 196,153,243 17 BISCAYNE PARK 368,562,796 410,947,775 11.5% 2,492,515 413,440,290 12.2% 44,877,494 18 EL PORTAL 268,803,095 304,195,484 13.2% 4,542,193 308,737,677 14.9% 39,934,582 19 GOLDEN BEACH 1,656,778,376 1,847,427,212 11.5% 9,963,612 1,857,390,824 12.1% 200,612,448 20 PINECREST 6,821,658,384 7,433,664,537 9.0% 172,058,722 7,605,723,259 11.5% 784,064,875 21 INDIAN CREEK 884,973,839 1,004,471,312 13.5% -72,085 1,004,399,227 13.5% 119,425,388 22 MEDLEY 5,192,600,352 5,749,601,223 10.7% 45,756,290 5,795,357,513 11.6% 602,757,161 23 N. BAY VILLAGE 1,469,291,321 1,619,547,896 10.2% 2,268,998 1,621,816,894 10.4% 152,525,573 24 KEY BISCAYNE 9,978,517,232 10,976,849,175 10.0% 13,033,997 10,989,883,172 10.1% 1,011,365,940 25 SWEETWATER 3,825,557,441 3,989,319,469 4.3% 158,152,541 4,147,472,010 8.4% 321,914,569 26 VIRGINIA GARDENS 366,592,136 406,819,069 11.0% 317,502 407,136,571 11.1% 40,544,435 27 HIALEAH GARDENS 2,096,680,545 2,300,720,389 9.7% 6,256,869 2,306,977,258 10.0% 210,296,713 28 AVENTURA 12,506,035,242 13,492,542,484 7.9% 56,682,230 13,549,224,714 8.3% 1,043,189,472 30 UNINCORPORATED 112,682,352,503 122,837,283,802 9.0% 1,755,885,967 124,593,169,769 10.6% 11,910,817,266 31 SUNNY ISLES BEACH 15,968,407,601 17,219,358,170 7.8% 612,659,031 17,832,017,201 11.7% 1,863,609,600 32 MIAMI LAKES 4,515,345,099 4,867,956,226 7.8% 23,974,880 4,891,931,106 8.3% 376,586,007 33 PALMETTO BAY 4,172,017,316 4,542,490,563 8.9% 26,379,219 4,568,869,782 9.5% 396,852,466 34 MIAMI GARDENS 7,890,732,663 8,650,662,275 9.6% 102,452,098 8,753,114,373 10.9% 862,381,710 35 DORAL 18,353,405,009 19,973,853,822 8.8% 226,943,549 20,200,797,371 10.1% 1,847,392,362 36 CUTLER BAY 3,668,107,009 4,015,716,038 9.5% 14,669,815 4,030,385,853 9.9% 362,278,844 COUNTY-WIDE 425,816,881,016 465,163,590,936 9.2% 6,362,145,585 471,525,736,521 10.7% 45,708,855,505 FIRE AND RESCUE 239,757,971,408 261,903,789,267 9.2% 3,673,732,724 265,577,521,991 10.8% 25,819,550,583 LIBRARY 381,188,489,827 415,077,132,166 8.9% 5,742,884,509 420,820,016,675 10.4% 39,631,526,848 SCHOOL BOARD 509,432,962,106 556,236,724,360 9.2% 6,365,556,801 562,602,281,161 10.4% 53,169,319,055 S FL WATER MNGT DIST 427,809,390,459 467,145,711,514 9.2% 6,365,568,033 473,511,279,547 10.7% 45,701,889,088 FL INLAND NAV DIST 427,809,390,459 467,145,711,514 9.2% 6,365,568,033 473,511,279,547 10.7% 45,701,889,088 THE CHILDREN'S TRUST 427,809,390,459 467,145,711,514 9.2% 6,365,568,033 473,511,279,547 10.7% 45,701,889,088