Resolution 2024-33279 •
RESOLUTION NO. 2024-33279
A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE
CITY OF MIAMI BEACH, FLORIDA, ACTING IN ITS CAPACITY AS THE
GOVERNING BODY OF THE ALLISON ISLAND SECURITY GUARD
SPECIAL TAXING DISTRICT, ADOPTING THE OPERATING BUDGET
FOR THE ALLISON ISLAND SECURITY GUARD SPECIAL TAXING
DISTRICT FOR FISCAL YEAR 2025.
WHEREAS, the Mayor and City Commission of the City of Miami Beach ("City")
and Miami-Dade County Board of County Commissioners ("County") approved the
creation of the Allison Island Security Guard Special Taxing District ("District") pursuant
to City Resolution No. 89-19604 and County Ordinance No. 89-125, in order to provide
twenty-four(24) hour security guard services to Allison Island; and
WHEREAS, the District is located entirely within the City, and Section 18-3.1 of
the Code of Miami-Dade County provides that for a special taxing district located
entirely within municipal boundaries, the County may designate the governing body of
the municipality as the governing body of the special taxing district, subject to a majority
vote of the qualified electors residing in the District; and
WHEREAS, a special election was conducted within the District on December
17, 2019, which resulted in the approval of the transfer of control of the District from the
County to the City by a majority vote of the qualified electors residing in the District; and
WHEREAS, on February 12, 2020, the Mayor and City Commission adopted
Resolution No. 2020-31176, expressing the City's intent to use the uniform method for
collecting non-ad valorem assessments to be levied within the District to fund the
continued operation and maintenance of the guardhouse gates, and security guard
services in the District, including but not limited to the making of building, infrastructure,
and security-related improvements, as authorized by Section 197.3632, Florida
Statutes; and
WHEREAS, for the purpose of providing security services, as well as funding the
renovation of the security guardhouse that was requested by the District, the attached
budget has been developed to fund projected Fiscal Year (FY) 2025 operating
expenditures.
NOW, THEREFORE, BE IT DULY RESOLVED BY THE MAYOR AND CITY
COMMISSION OF THE CITY OF MIAMI BEACH, that the Mayor and City Commission,
acting in its capacity as the governing body of the Allison Island Security Guard Special
Taxing District, hereby adopt the FY 2025 operating budget for the Allison Island
Security Guard Special Taxing District, as summarized below:
Revenues
Non-Ad Valorem Assessments $ 676,000
Total $ 676,000
Expenditures
Guardhouse Renovation Project(One-Time) $330,000
Contracted Security Services and General Liability Insurance for District 294,000
Contingencies (based on budgeted collection allowance) 20,000
City of Miami Beach Internal Service Charges and Fees 16,000
Guardhouse Repairs and Preventive Maintenance 9,300
Guardhouse Utilities (Water, Sewer, Storm Water, Electricity, etc.) 4,200
Guardhouse Janitorial Services 1,500
Advertising and Mailing Services for Required Notice of Public Hearing 1,000
Total $ 676,000
PASSED AND ADOPTED this II day of 96011rni'0-/ , 2024.
ATTEST:
Steven Meiner, Mayor
Rafael E. Granado, City Clerk
z APPROVED AS TO
il�!(OK° OKAYED;
�,: FORM&LANGUAGE
i"vq•• ::;� = &FOR EXECUTION •City Attorney Date
2
ATTACHMENT A
FY 2025 Allison Island Special Taxing District Budget
FY2021 FY2022 FY2023 FY2024 FY2025 $Variance %Variance
Actuals Actuals Actuals Adopted Budget Proposed FY 2025 Proposed FY2025 Proposed
(CITY OF MIAMI (CITY OF MIAMI (CITY OF MIAMI (CITY OF MIAMI Budget(CITY OF vs vs
BEACH) BEACH) BEACH) BEACH) MIAMI BEACH) FY2024 Adopted FY2024 Adopted
REVENUES
Special Assessments $ 216,055 $ 211,561 $ 216,042 $ 314,000 $ 650,000 $ 336,000 107.0%
Special Assessments Collection Allowance - - - 5,000 13,000 8,000 160.0%
Special Assessments Miami-Dade County Collection Allowance - - - 5,000 13,000 8,000 160.0%
Fund Balance/Retained Earnings - - - _ - - 0.0%
Interest/Other 38,577 138 1,571 - - - 0.0%
Total $ 254,632 $ 211,699 $ 217,614 $ 324,000 5 676,000 $ 352,000 108.6%
EXPENDITURES
Utilities(Electricity,Telephon e,Sewer,Storm Water,Water)I" $ 2,441 $ 3,235 $ 3,566 $ 4,100 $ 4,200 $ 100 2.4%
Janitorial Services 31 490 1,194 1,217 1,400 1,500 100 7.1%
Repairs&Maintenance 5' 1,065 7,014 28,067 12,800 9,300 (3,500) •27.3%
Security Guard Servicesl'1 182,328 184,123 188,318 275,000 289,000 14,000 5.1%
General Liability Insurance for Special Taxing District Operations - - _ - 5,000 5,000 100.0%
Guardhouse Renovation Project - - - - 330,000 330,000 100.0%
Advertising 5' - 840 390 1,200 1,000 (200) -16.7%
Contingencies(based on collections allowance) - - - 5,000 20,000 15,000 300.0%
Facilities Management and Other City Services Charges 51 27,100 20,200 20,000 23,500 15,000 (8,500) -36.2%
DIG Internal Service Charges pl 1,000 1,000 1,000 1,000 - 0.0%
Reimbursement for Prior Year Advertising Costs for Public Hearing 1,081 - - - - 0.0%
Total $ 213,424 $ 218,686 $ 242,559 $ 324,000 $ 676,000 $ 352,000 108.6%
Surplus/(Shortfall) 5 41,208 5 (6,987) $ (24,945) $ - $ - $ - 0.0%
Number of Units(per Miami-Dade County Property Appraiser)19 46.00 47.00 49.00 45.50 45.50 - 0.0%
$Assessment Rate/Unit $ 4,804.35 $ 4595.74 $ 4,409.03 $ 7,120.88 $ 14,857.14 $ 7,736.26 108.6%
Footnotes:
III Utility costs based on the following:Electricity-Based on FY 2023 actuals;Telephone-Based on average monthly invoices;Storm Water-Based on average monthly invoices;and Water and Sewer-Based on average
monthly Invoices.
pl FY 2025 janitorial services based on department's request,which Is consistent with the current year trend.
51 FY 2025 repairs and maintenance budget based on department's request,which is consistent with prior and current year trends.
PI FY 2025 security guard cost based on HOA's request of$275,000 for security guard services in FY 2024 with a 5%Increase being applied in anticipation of the CPI Increase for the HOA's current vendor.
51 Advertising budget based on prior year trends required for the advertising of the public hearing to adopt annual assessment roll.
j6I Includes approximately 12.25%of the split-funded Administrative Officer position and indirect costs associated with the operations of the Special Taxing District based on an updated Full Cost Allocation Study
completed by a third-party consultant.This indudes a 2.0%merit,0%COLA,and a 10%Increase over the FY 2024 protection for Health and Life Insurance,as well as proportionate share of pension costs for portion of
full-time Administrative Officer position funded by City's four Taxing Districts.
151 Based on the Office of the Inspector General's FY 2025 budget and internal services allocations for FY 2025.
i°I FY 2025 units based on Non-Ad Valorem Assessment roll provided by the Miami Dade Property Appraiser as of June 1,2024.
Resolutions - R7 E
MIAMI BEACH
COMMISSION MEMORANDUM
TO: Honorable Mayor and Members of the City Commission
FROM: Eric Carpenter, City Manager
DATE: September 11, 2024
TITLE: A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY OF
MIAMI BEACH, FLORIDA,ACTING IN ITS CAPACITY AS THE GOVERNING BODY
OF THE ALLISON ISLAND SECURITY GUARD SPECIAL TAXING DISTRICT,
ADOPTING THE OPERATING BUDGET FOR THE ALLISON ISLAND SECURITY
GUARD SPECIAL TAXING DISTRICT FOR FISCAL YEAR 2025.
RECOMMENDATION
Adopt the Resolution which establishes the operating budget for the Allison Island Security Guard
Special Taxing District ("District")for Fiscal Year (FY) 2025 in the amount of$676,000, subject to
adoption of the non-ad valorem assessment roll of$14,857.14, per Residential Unit, to fund the
continued operation and maintenance of the guardhouse gates, and security guard services in
the District, including but not limited to the making of building, infrastructure, and security-related
improvements, as authorized by Section 197.3632, Florida Statutes.
BACKGROUND/HISTORY
In 1989, the Mayor and City Commission and the Miami-Dade County Board of County
Commissioners approved the creation of a Special Taxing District pursuant to City Resolution No.
89-19604 and County Ordinance No. 89-125 to provide twenty-four (24) hour security guard
services to Allison Island.
Pursuant to a Miami-Dade County Charter Amendment approved by the electorate on November
8, 2016, County Ordinance No. 16-14 was given effect which created a new Section 18-3.1 in the
Miami-Dade County Code. This new County Code section provides, in part, that by joint
resolutions of the Board of County Commissioners and the governing body of a municipality, the
governing body of a municipality may be designated as the governing body of an existing Special
Taxing District located entirely within the boundaries of such municipality, subject to a majority
vote of the qualified electors residing in the Special Taxing District at an election called by and
conducted as provided by the Board of County Commissioners and with the County Tax Collector
and Property Appraiser would be needed to effectuate a transfer of control.
On December 17, 2019, the voters approved the transfer of control of the Special Taxing District
to the City.As a result of this vote, and pursuant to the terms of the Transfer Agreement between
the County and the City, the City became the governing body of the Special Taxing District
pursuant to Section 102.168 of the Florida Statutes.
As such,the City of Miami Beach intends to use the uniform method for collecting non-ad valorem
assessments to fund the continued operation and maintenance of the guardhouse gates, and
security guard services in the District, including but not limited to the making of building,
infrastructure, and security-related improvements, as authorized by Section 197.3632, Florida
Statutes, because this method will allow such special assessments to be collected annually.
Page 880 of 1377
ANALYSIS
The non-ad valorem assessment roll and operating budget for this District must be adopted in
accordance with Florida Statutes. This procedure requires that this Resolution be considered
immediately after the non-ad valorem assessment roll for the District has been adopted (see
accompanying Allison Island Non-Ad Valorem Assessment Roll agenda item for details).
PROPOSED BUDGET
The proposed FY 2025 budget summarized below for the Allison Island Security Guard Special
Taxing District is$676,000 and reflects the funding necessary to provide security services, as well
as improvements to the security guardhouse for the upcoming fiscal year, as requested by the
District. This represents a $352,000 increase from the adopted FY 2024 budget of$324,000 for
the District, primarily due to the one-time funding in the amount of $330,000 proposed for the
renovation of the guardhouse that was requested by the District for FY 2025.
•
Expenditures in FY 2025 Budget $
Guardhouse Renovation Project(One-Time) 330,000
Contracted Security Services and General Liability Insurance for District 294,000
Contingencies(based on budgeted collection allowance) 20,000
City of Miami Beach Internal Service Charges and Fees 16,000
Guardhouse Repairs and Preventive Maintenance 9,300
Guardhouse Utilities(Water,Sewer,Storm Water,Electricity,etc.) 4,200
Guardhouse Janitorial Services 1,500
Advertising and Mailing Services for Required Notice of Public Hearing 1,000
Total $676,000
In order to provide the level of services, as well as one-time funding in the amount of$330,000
for the renovation of the guardhouse, as requested by the District, an assessment of$14,857.14,
per Residential Unit, is proposed for real property located within the boundaries of the District
commencing FY 2025,which will generate approximately$676,000 and fund the proposed budget
for FY 2025. The proposed non-ad valorem assessment for FY 2025 is $7,736.26 more than the
non-ad valorem assessment of$7,120.88, per Residential Unit, that was adopted for FY 2024.
FISCAL IMPACT STATEMENT
See information provided above.
Does this Ordinance require a Business Impact Estimate?
(FOR ORDINANCES ONLY)
If applicable, the Business Impact Estimate(BIE)was published on .
See BIE at: https:/lwww.miamibeachfl.gov/city-hall/city-clerk/meetinq-notices!
FINANCIAL INFORMATION
See information provided above.
Page 881 of 1377
CONCLUSION
The Mayor and City Commission, acting in its capacity as the governing body of the Allison Island
Security Guard Special Taxing District, should adopt the Resolution which establishes the
operating budget of$676,000 for the Allison Island Security Guard Special Taxing District for FY
2025.
Attachment A—Allison Island Budget
EC/JDG/TOS/RA
Applicable Area
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? Project?
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-sponsor(s)
Condensed Title
Adopt Oper Budget, Allison Island Security Guard Spec Taxing Dist. OMB
Page 882 of 1377