Resolution 2024-33221 RESOLUTION NO. 2024-33221
A RESOLUTION OF THE BOARD OF DIRECTORS OF THE NORMANDY
SHORES LOCAL GOVERNMENT NEIGHBORHOOD IMPROVEMENT
DISTRICT SETTING 1) THE PROPOSED GENERAL OPERATING MILLAGE
RATE FOR THE NORMANDY SHORES LOCAL GOVERNMENT
NEIGHBORHOOD IMPROVEMENT DISTRICT; 2) THE CALCULATED
"ROLLED-BACK" RATE; AND 3) THE DATE, TIME, AND PLACE OF THE
FIRST PUBLIC HEARING TO CONSIDER THE OPERATING MILLAGE RATE
AND BUDGET FOR FISCAL YEAR 2025;AND, FURTHER,AUTHORIZING THE
CITY MANAGER TO TRANSMIT THIS INFORMATION TO THE MIAMI-DADE
COUNTY PROPERTY APPRAISER IN THE FORM REQUIRED BY SECTION
200.065, FLORIDA STATUTES.
WHEREAS, Section 200.065, Florida Statutes, specifies the method by which
municipalities may set the operating millage rate and adopt an annual budget for dependent taxing
districts; and
WHEREAS, the 2024 Certified Taxable Values from the Miami-Dade County Property
Appraiser as of July 1, 2024 for the Normandy Shores Local Government Neighborhood
Improvement District reflect an overall increase in taxable property values of $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; and
WHEREAS, the Mayor and City Commission of the City of Miami Beach, acting in its
capacity as the Board of Directors of the Normandy Shores Local Government Neighborhood
Improvement District, propose that the Normandy Shores Local Government Neighborhood
Improvement District's millage rate for general operating purposes be set at 0.7789 mills for Fiscal
Year (FY) 2025, which is 0.0679 mills less than the millage rate adopted for FY 2024 of 0.8468
mills, and that the "Rolled-Back" rate be set at 0.7387 mills; and
WHEREAS, the City of Miami Beach is required to notify the Miami-Dade County Property
Appraiser of the millage rate proposed for the Normandy Shores Local Government
Neighborhood Improvement District, the "rolled-back" rate, and the date, time, and place of the
first public hearing within 35 days of receipt of the 2024 Certified Taxable Values received on July
1, 2024.
NOW, THEREFORE, BE IT DULY RESOLVED BY THE MAYOR AND CITY
COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA, ACTING IN ITS CAPACITY AS
THE BOARD OF DIRECTORS OF THE NORMANDY SHORES LOCAL GOVERNMENT
NEIGHBORHOOD IMPROVEMENT DISTRICT, that the following recommendations of the
Administration be and are hereby ratified for transmittal to the Miami-Dade County Property
Appraiser, as specified in Section 200.065, Florida Statutes:
1) Proposed Normandy Shores Local Government Neighborhood Improvement
District Operating Millage Rate for FY 2025:
General Operating 0.7789 mills (0.0679 mills less than prior year)
2) "Rolled-Back" Rate 0.7387 mills
3) The first public hearing to consider the proposed millage rate and budget for the
Normandy Shores Local Government Neighborhood Improvement District for FY
2025 shall be held on Monday, September 16, 2024, at 5:02 p.m., in the City
Commission Chambers at 1700 Convention Center Drive, 3rd Floor, Miami Beach,
Florida 33139.
PASSED and ADOPTED this 02y day of 7(€l , 2024.
ATTEST: /"
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JUL7 5 2024 en Meiner, Mayor
Rafael E. Granado, City Clerk
TINCORPRATED'1.
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APPROVED AS TO
FORM &LANGUAGE
&FOR EXECUTION
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City Attorney Date
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Resolutions - R7 F
MIAMIBEACH
COMMISSION MEMORANDUM
TO: Honorable Mayor and Members of the City Commission
FROM: Rickelle Williams, Interim City Manager
DATE: July 24, 2024
TITLE: A RESOLUTION OF THE BOARD OF DIRECTORS OF THE NORMANDY SHORES
LOCAL GOVERNMENT NEIGHBORHOOD IMPROVEMENT DISTRICT SETTING
1) THE PROPOSED GENERAL OPERATING MILLAGE RATE FOR THE
NORMANDY SHORES LOCAL GOVERNMENT NEIGHBORHOOD
IMPROVEMENT DISTRICT; 2) THE CALCULATED "ROLLED-BACK" RATE; AND
3) THE DATE, TIME, AND PLACE OF THE FIRST PUBLIC HEARING TO
CONSIDER THE OPERATING MILLAGE RATE AND BUDGET FOR FISCAL YEAR
2024;AND, FURTHER,AUTHORIZING THE CITY MANAGER TO TRANSMIT THIS
INFORMATION TO THE MIAMI-DADE COUNTY PROPERTY APPRAISER IN THE
FORM REQUIRED BY SECTION 200.065, FLORIDA STATUTES.
RECOMMENDATION
See attached memorandum.
BACKGROUND/HISTORY
ANALYSIS
FISCAL IMPACT STATEMENT
See attached memorandum.
Does this Ordinance require a Business Impact Estimate?
(FOR ORDINANCES ONLY)
The Business Impact Estimate (BIE)was published on . See BIE at:
https://www.miamibeachfl.gov/city-hall/city-clerk/meetinq-notices/
FINANCIAL INFORMATION
CONCLUSION
Applicable Area
Page 1374 of 1750
Citywide
Is this a "Residents Right to Know" item. Is this item related to a G.O. Bond
pursuant to City Code Section 2-17? Protect?
Yes No
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 the name of lobbyist(s) and principal(s):
Department
Management and Budget
Sponsor(s)
Co-sponsors)
Page 1375 of 1750
/V\ A/\/\ B EAC H
City of Miami Beach,1700 Convention Center Drive,Miami Beach,Florida 33139,www.miamibeachfl.gov
COMMISSION MEMORANDUM
TO: Honorable Mayor Steven Meiner and Members of the City Commission
FROM: Rickelle Williams, Interim City Manager
DATE: July 24, 2024
SUBJECT: A RESOLUTION OF THE BOARD OF DIRECTORS OF THE NORMANDY SHORES
LOCAL GOVERNMENT NEIGHBORHOOD IMPROVEMENT DISTRICT SETTING 1)
THE PROPOSED GENERAL OPERATING MILLAGE RATE FOR THE NORMANDY
SHORES LOCAL GOVERNMENT NEIGHBORHOOD IMPROVEMENT DISTRICT; 2)
THE CALCULATED "ROLLED-BACK" RATE; AND 3) THE DATE, TIME, AND
PLACE OF THE FIRST PUBLIC HEARING TO CONSIDER THE OPERATING
MILLAGE RATE AND BUDGET FOR FISCAL YEAR 2025; AND, FURTHER,
AUTHORIZING THE CITY MANAGER TO TRANSMIT THIS INFORMATION TO THE
MIAMI-DADE COUNTY PROPERTY APPRAISER IN THE FORM REQUIRED BY
SECTION 200.065, FLORIDA STATUTES
STRATEGIC PLAN SUPPORTED
Organizational Innovation— Ensure strong fiscal stewardship
ADMINISTRATION RECOMMENDATION
The Administration recommends that the Mayor and City Commission, acting in its capacity as
the Board of Directors of the Normandy Shores Local Government Neighborhood Improvement
District, adopt the attached Resolution authorizing the City Manager to transmit the following
information to the Miami-Dade County Property Appraiser:
1) Proposed Normandy Shores Local Government Neighborhood Improvement
District Operating Millage Rate for Fiscal Year(FY)2025:
General Operating 0.7789 mills (0.0679 mills less than prior year)
2) "Rolled-Back" Rate (Truth-in-Millage) 0.7387 mills
3) The first public hearing to consider the millage rate and budget proposed for FY 2025 for
the Normandy Shores Local Government Neighborhood Improvement District shall be
held on Monday, September 16, 2024, at 5:02 p.m., in the City Commission Chambers at
1700 Convention Center Drive, 3rd Floor, Miami Beach, Florida 33139.
Page 1376 of 1750
FY 2025 Normandy Shores Proposed Millage Rate
July 24, 2024
Page 2 of 6
BACKGROUND
The Normandy Shores Local Government Neighborhood Improvement District, which is a
dependent taxing district of its principal taxing authority, the City of Miami Beach, was established
in 1994 to provide continuous 24-hour security to this gated community. FY 2025 represents its
thirty first(31 St) year of operation.
The Normandy Shores Local Government Neighborhood Improvement District was officially
established by Ordinance No. 93-2881 with the authority "to levy an ad-valorem tax on real and
personal property of up to two (2)mills, provided that no parcel of property will be assessed more
than $500 annually for such improvements."
On September 23, 1998, Resolution No. 98-22902 adopted the Normandy Shores Local
Government Neighborhood Improvement District's FY 1999 budget. The accompanying
memorandum noted that a determination was reached that the City would fund 35%of the annual
cost of the community guard gate. It also stated that this cost would eventually be funded by the
Normandy Shores Golf Course,the City Attorney's Office would review the issue of the dependent
status of the Normandy Shores Local Government Neighborhood Improvement District, and the
City would continue supplementing the budget at current levels until both issues were resolved.
On September 25, 2002, Ordinance No. 2002-3380 adopted the removal of the$500 annual cap
per parcel. The accompanying memorandum noted that the City's 35% contribution would be
maintained.
In 2015, as part of a "clean up" Ordinance to repeal three other safe neighborhood districts that
were no longer active, the Mayor and City Commission adopted Ordinance No. 2015-3928. With
respect to the Normandy Shores Local Government Neighborhood Improvement District, because
the prior versions of the Ordinance had not been codified, the 2015 Ordinance sought to codify
the legislation that had been previously adopted. However, in so doing, the legislation codified
the original 1993 Ordinance that included an ad valorem cap of$500 per property instead of the
updated 2002 Ordinance that had removed the cap of$500 per property.
In order to correct the inadvertent error in the 2015 Ordinance and eliminate the$500 per property
cap, as intended since 2002,the Mayor and City Commission adopted Ordinance No. 2020-4386
on December 9, 2020.
On July 28, 2021, the City Commission, based on the recommendation of the Finance and
Economic Resiliency Committee at its July 31, 2021 meeting, adopted Resolution No. 2021-
31819 eliminating the City's 35% subsidy, while continuing to fund 50% of the total cost of the
security rover for the District and Normandy Shores Golf Course.
Since then, the annual budget for the Normandy Shores Local Government Neighborhood
Improvement District has been fully funded through a dedicated ad valorem tax levied on property
within the Normandy Shores Local Government Neighborhood Improvement District to provide
continuous 24-hour security to this gated community with the City continuing to fund 50% of the
total cost of the security rover shared between the Normandy Shores Local Government
Neighborhood Improvement District and the Normandy Shores Golf Course.
Page 1377 of 1750
FY 2025 Normandy Shores Proposed Millage Rate
July 24, 2024
Page 3 of 6
NORMANDY SHORES PROPERTY VALUES
•
On July 1,2024,the City received the 2024 Certified Taxable Values from the Miami-Dade County
Property Appraiser for the Normandy Shores Local Government Neighborhood Improvement
District indicating that the overall taxable property values increased 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 the District's
existing values and a $5.1 million increase in new construction values.
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%
PROPOSED MILLAGE & BUDGET
Based on the 2024 Certified Taxable Values for the Normandy Shores Local Government
Neighborhood Improvement District, the ad valorem millage proposed for FY 2025 for the
Normandy Shores Local Government Neighborhood Improvement District, which was approved
by the Normandy Shores Homeowners' Association and is recommended by the Administration
for FY 2025, is 0.7789 mills. The millage proposed for FY 2025 is 0.0679 mills, or 8.0%, less than
the millage rate adopted for FY 2024 of 0.8468 mills. The proposed levy would generate property
tax revenues of$349,464, which will be budgeted at approximately 95.0%, or$331,991 (rounded
to $332,000), to account for early payment discounts, delinquencies, etc. and will fund the FY
2025 budget proposed for the Normandy Shores Local Government Neighborhood Improvement
District.
FY 2024 FY 2025 Inc/(Dec)
Adopted Proposed
Normandy Shores Millage 0.8468 0.7789 (0.0679)
Property Tax Revenues $316,000 $332,000 $16,000
The proposed Normandy Shores Local Government Neighborhood Improvement District budget
for FY 2025, as summarized below, is$336,000, which reflects an increase of$20,000, or 6.3%,
from the adopted FY 2024 budget of$316,000.
Page 1378 of 1750
FY 2025 Normandy Shores Proposed Mil!age Rate
July 24, 2024
Page 4 of 6
Expenditures in FY 2025 Budget $
Contracted Security Guard Services for Guardhouse and 50%of Rover $237,100
Gate and Guardhouse Maintenance/Repairs 40,100
Set-aside for Renewal and Replacement of Capital Assets 20,000
CMB Internal Service Charges and Fees 17,000
Guardhouse Utilities 7,300
Set-aside for Reserve for Future Projects 5,000
Guardhouse Technology Upgrades 5,000
Guardhouse Janitorial Services 4,000
Other Miscellaneous Operating Expenditures 500
Total $336,000
TRUTH-IN-MILLAGE PROCESS
Florida Statute 200.065, entitled "Method of Fixing Millage," establishes specific guidelines that
must be used by all local government entities, including dependent taxing districts like the
Normandy Shores Local Government Neighborhood Improvement District, in setting its millage
(property tax) rates. Like its principal taxing authority, the City of Miami Beach, the Normandy
Shores Local Government Neighborhood Improvement District is also required to advise the
Miami-Dade County Property Appraiser within 35 days from receipt of the"Certification of Taxable
Value"(received July 1, 2024)of the proposed operating millage rate, the calculated"rolled-back"
rate and the date, time, and place of the first public hearing to consider the proposed operating
millage rate and budget for FY 2025.
Maximum Millage Determination
The millage rate proposed for the Normandy Shores Local Government Neighborhood
Improvement District is 0.7789 mills for FY 2025. Based on the 2024 Certified Taxable Values
received from the Miami-Dade County Property Appraiser on July 1, 2024, the proposed levy of
0.7789 mills would generate approximately $332,000 in property tax revenues for the Normandy
Shores Local Government Neighborhood Improvement District, which is an increase of$16,000
over the budgeted FY 2024 property tax revenues of$316,000.
Adoption of the FY 2025 millage rate of 0.7789 mills proposed for the Normandy Shores Local
Government Neighborhood Improvement District, therefore, requires a majority approval (4 of 7
votes) by the Mayor and City Commission per the State of Florida's Truth-in-Millage (TRIM)
requirements.
By August 4, 2024, taxing authorities are required to certify the proposed millage rates to the
Miami-Dade County Property Appraiser. The millage rates proposed will be included in the TRIM
notices that will be mailed by the Property Appraiser by August 24, 2024. The purpose of the
TRIM notice is to notify property owners of how much their property taxes could potentially
increase or decrease, and which governmental entity is responsible for the taxes levied.
After setting the proposed millage rate for FY 2025, the Mayor and City Commission, acting in its
capacity as the Board of Directors of the Normandy Shores Local Government Neighborhood
Page 1379 of 1750
FY 2025 Normandy Shores Proposed Millage Rate
July 24, 2024
Page 5 of 6
Improvement District, may, at any time prior to final adoption, lower the proposed millage rate
throughout the remainder of the budget development process until the final millage rate is
adopted by the Mayor and City Commission at the second public hearing scheduled to be held
on Wednesday, September 25, 2024, at 5:02 p.m.
First Public Hearing
The first public hearing on the Normandy Shores Local Government Neighborhood Improvement
District operating millage rate and budget proposed for FY 2025 must be held no later than 80
days, or earlier than 65 days, from the start of the TRIM calendar (July 1st). Other requirements
are:
1. The public hearing cannot be scheduled on a Sunday or on those days utilized by Miami-
Dade County or the Miami-Dade County School Board for their public hearings
2. The public hearing must be held after 5:00 P.M., if on a day other than Saturday
3. The public hearing must be held immediately following discussion and adoption on the
tentative millage and budget of its principal taxing authority, the City of Miami Beach
Based on these requirements, the first public hearing must be held between September 3, 2024
and September 18, 2024. The following dates are unavailable for the following reasons:
September 5th Miami-Dade County 1st Public Hearing
September 8th and 15th Sundays
September 11th Miami-Dade County School Board 2nd Public Hearing
Of the remaining days available, it is recommended that the first public hearing be held on
Monday, September 16, 2024, at 5:02 P.M., in the City Commission Chambers at 1700
Convention Center Drive, 3rd Floor, Miami Beach, Florida 33139.
Second Public Hearing
The second public hearing to adopt the final FY 2025 operating millage rate and budget for the
Normandy Shores Local Government Neighborhood Improvement District must be held no later
than 100 days, or earlier than 97 days, from the start of the TRIM calendar(July 1st). In addition,
it must be advertised no later than 15 days after the first public hearing and must be held two (2)
to five (5)days after the advertisement appears in the newspaper.
For this reason,the second public hearing is recommended to be held on Wednesday, September
25, 2024, at 5:02 p.m., in the City Commission Chambers at 1700 Convention Center Drive, 3rd
Floor, Miami Beach, Florida 33139.
CONCLUSION
The Administration recommends that the Mayor and City Commission, acting in its capacity as
the Board of Directors of the Normandy Shores Local Government Neighborhood Improvement
District, adopt the attached Resolution authorizing the City Manager to transmit the proposed
operating millage rate, the calculated "rolled-back"rate, and the date, time, and place of the first
public hearing to consider the proposed millage rate and budget for FY 2025 for the Normandy
Shores Local Government Neighborhood Improvement District to the Miami-Dade County
Property Appraiser.
Page 1380 of 1750
FY 2025 Normandy Shores Proposed Millage Rate
July 24, 2024
Page 6 of 6
RW/JDG/TOS/RA
Page 1381 of 1750