Resolution 2025-33845 RESOLUTION NO. 202533845
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 2026; 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, specifes the method by which
municipalities may set the operating m illage rate and adopt an annual budget for dependent taxing
districts; and
WHEREAS, the 2025 Certified Taxable Values from the Miami-Dade County Property
Appraiser as of July 1, 2025 for the Normandy Shores Local Govemment Neighborhood
Improvement District reflect an overall increase in taxable property values of $42] million, or
9.5%, from the 2024 Certified Taxable Values of $4487 million to the 2025 Certified Taxable
Values of$491.3 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 ihe Normandy Shores Local Government Neighborhood
Improvement DistricYs millage rate for general operating purposes be set at 07305 mills for Fiscal
Year (FY) 2026, which is 0.0484 mills, or 6.2%, less than the millage rate that was adopted for
FY 2025 of 0.7789 mills, and that the "Rolled-Back" rate be set at 0.7208 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
f rst public hearing within 35 days of receipt of the 2025 Certified Taxable Values received on July
1, 2025.
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 hansmittal 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 2026:
General Operating 0.7305 mills (0.0484 mills less than prior vear)
2) "Rolled-Back" Rate 0.7208 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
2026 shall be held on Wednesday, September 17, 2025, at 5:02 p.m., in the City
Commission Chambers at 1700 Comention Center Drive, 3r0 Floor, Miami Beach,
Florida 33139.
PASSED and ADOPTED this .?3 day of 7u ly, 2025.
ATTEST:
� Jl:l. 2 5 207.5 St en einer, Mayor •
Rafael E. Granado, City Clerk _�i^8�,,,
..... �y,
:�.
M1
� :_ ':
's 'iwroRr oAnrEor e
`>.�', •�h;
+�9'R..r .�;�i_=
�'"�H?6,= APPROVED AS TO
FORM&LANGUAGE
&FOR EXECUTION
�1�/.��zozd—
Ci rriey Data
2
Resolutions - R7 G
MIAMIBEACH
COMMISSION MEMORANDUM
TO: Honorable Mayor and Members ot the City Commission
FROM: Eric Carpenter, City Manager
- DATE: July 23, 2025
- TITLE: A RESOLUTION OF THE BOARD OF DIRECTORS OF THE NORMANDY SHORES
LOCAL GOVERNMENT NEIGHBORHOOD IMPROVEMENT DISTRICT SETTING
t) 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 PUBIIC HEARING TO
CONSIDER THE OPERATING MILLAGE RATE AND BUDGET FOR FISCAL YEAR
2026; AND, FURTHER, AUTHORIZING THE CITY MANAGER TO TRANSMIT THIS
INFORMATION TO THE MIAMI-DADE COUNTV PROPERTY APPRAISER IN THE
FORM REQUIRED BY SECTION 200.065, FLORIDA STATUTES.
RECOMMENDATION
The Administretion recommends that the Mayor and City Commission, acting in its capacity as
the Board of Directors of the Normandy Shores Local Government Neighborhood Improvement
DisMct, adopt ltie attached Resolution authonzing the Ciry Manager to transmit the following
information to the Miami-Dade County Property Appraisec
1) Proposed Normandy Shores Local Govemment Neighborhood Improvement
District Operating Millage Rate for Fiscal Year(FY) 2026:
General Opereting 0.7305 mills (0 0484 mills less than orior vearl
2) "Rolled-Back" Rate (Truth-in-Millage) 0.7208 mills
3) The frst public hearing to consider the millage rate and budget proposed for FY 2026 for
the Normandy Shores Local Govemment Neighborhood Improvement Distnct shall be
held on Wednesday, September 17, 2025, at 5:02 p.m., in the Ciry Commission Chambers
at 1700 Convention Center Dnve, 3�° Floor, Miami Beach, Flonda 33139.
BACKGROUNDIHISTORY
The Normandy Shores Local Govemment Neighborhood Improvement Distnct, which is a
dependent taxing district of its principal taxing authonry, the City of Miami Beach,was established
in 1994 to provide continuous 24-hour security to this gated community. FY 2026 represents its
thirty second (32n°) year of operetion.
The Normandy Shores Local Govemmenl Neighborhood Improvement Distnct 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 hvo(2) mills, provided thaf no parcel of property will be assessed more
than $500 annually for such improvements."
On September 23, 1998, ResoWtion No. 98-22902 adopted the Normandy Shores Local
Govemment Neighborhood Improvement DisMct's FY 1999 budgel The accompanying
memorandum noted ihat a determination was reached that the Ciry would fund 35% of Me annual
1202 of 1791
cost of the communiry guard gate. It also sfated that this cost would evenlually be funded by the
Nortnandy Shores Golf Course, the City Attomey's Otfice would review the issue of the dependent
. status of the Normandy Shores Local Govemment Neighborhood Improvement DisMct, and the
Ciry would continue supplementing the budget at cuvent 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°/a contnbution 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 adopled Ordinance No. 2015-3928. With
- respect to the NormandyShores Local Government Neighborhood Improvement Distrid, because
the pnor 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 ori9inal 1993 Ordinance that included an ad valorem cap of$500 per property instead of the
updated 2002 Ordinance that had removed fhe cap of$500 per property.
In order to cortect the inadv�rtent error in the 2015 Ordinance and eliminate Me$500 per property
cap, as intended since 2002, the Mayor and City Commission adopted Ordinance No. 2020-4386
on December 9, 2020.
On Juy 28, 2021, the City Commission, based on the recommendation of the Finance and
Economic Resiliency Committee at its Juty 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
secunty rover for the DisVict and Nortnandy Shores Golf Course.
Since then, the annual budget for lhe Normandy Shores Local Govemment Neighborhood
Improvement Distnct has been tully funded through a dedicated ad valorem tax levied on property
within the Normandy Shores Local Govemment Neighborhood Improvement Districl to provide
continuous 24-hour secunry to this gated community with the Ciry continuing to fund 50% of the
total cost of the security rover shared behveen the Normandy Shores Local Government
Neighborhood Improvement Distnct and the Normandy Shores Golf Course.
ANALYSIS
NORMANDY SHORES PROPERTY VALUES
On July 1, 2025, the City received the 2025 Certified Taxable Values from the Miami-Dade County
Property Appraiser for the Normandy Shores Local Government Neighborhood Improvement
District indicating that the overall laxable property values increased approximately $427 millioq
or 9.5%, from the 2024 Certified Taxable Values of$448.7 million to the 2025 Certified Taxable
Values of $491.3 million, which was comprised of a $37.0 million, or 82°/, increase in existing
values and a $5.7 million increase in new construction values.
, . i
pmperty Values:
ExislingValues 5468.663962 $485635244 ff3fi.9�2D82 82°0
NewCons(ruction StiB6S18 5,686.518 t000%
TMaI Normandy Shores S44b.bb3.162 5491,727.762 f�2,658,600 9.5°/.
1203 of 1791
PROPOSED MILLAGE & BUDGET �
8ased on the 2025 Certifietl Taxable Values for the Normandy Shores Local Government
Neighborhood Improvement District, the ad valorem millage proposed for FY 2026 for the
Normandy Shores Local Govemment Neighborhootl Improvement DisMct, is 07305 mills. The
millage proposed for FY 2026 is 0.0484 mills, or 62%, less than the millage rate fhat was adopted
for FY 2025 of 0.7789 mills. The levy proposed woultl generate property tax revenues of
$358 911, which will be budgeted at approximately 95.0%, or $340,965 (roundetl to $341,000),
to account for eady payment tliscounts, delinquencies, etc. and will fund the budget proposetl for
the Normantly Shores Local Govemment Neighborhood Improvement District for FY 2026. Other
miscellaneous revenues totaling $2,000, which is mainly comprised of interest income, are also
prqected for FY 2026. Overall, FY 2026 revenues for the Normandy Shores Local Government
Neighborhood Improvement District total $343,000.
� i .
NwmaiWy S�ores Mitlege 0.7789 0.7305 (0.0984)
Property Tax Revenues S332p00 3341.000 $9,000
The Norma�dy Shores Local Govemment Neighborhood Improvement DisMct budget proposed
tor FY 2026, as summanzed below, is $343,000, which reflects an overall increase of$7,000, or
2.1%, From the adopted FY 2025 budget of$336,000.
�
Conhacted SecuAty GuaM Servces for GuaMhouse and 50%of Rover 5253,000
Gate antl Guartlhouse MaiMenanceiftepairs 4Q200
Sel-aside for Rerewal aM Repleceme�R ot Capilal Assels 20.000
CMB Inlemal Service Charges antl Adminis�retive Fees 19,000
G118fdhpl58 Ulilltles B.100
Guartlhouse Jani�orial Services 4,500
Otl1¢r MISceYaneous Oper86ng EXpeM11YIBs 200
7otal S1G3,o0o
TRUTH-IN-MILLAGE PROCESS
Flontla StaNte 200.065, entitled "Method of Fixing Millage," establishes specifc guidelines that
must be used by all local govemment entities, including dependent taxing tlistncts like the
Normandy Shores Local Government Neighborhood Improvement Distnct, in setting its millage
(property tax) rates. Like its principal taxing authonty, the City of Miami Beach, the Normandy
Shores Local Government Neighborhood Improvement District is also required to advise the
Miami-Dade County Property Appraiser wilhin 35 days from receipt of the"Certifica6on of Taxable
Value" (received July i, 2025)of the proposed operating millage rate, the calculated"rol(ed-back"
rate and the date, time, and place of the first public heanng to consider the operating millage rate
and budget proposed for FY 2026.
1204 of 1791
Maximum Millage Determination
The millage rete proposed for the Normandy Shores l.ocal Government Neighborhood
Improvement District is 07305 mills for FY 2026. Based on the 2025 Certified Taxable Values
received from the Miami-Dade County Property Appraiser on July i, 2025, the proposed levy of
07305 milis would generate approximately $347,000 in property taz revenues for the Nwmandy
Shores Local Government Neighborhood Improvement District, which is an increase of $9,000
over the budgeted FY 2025 property tax revenues of$332,000.
Atlootion of the FY 2026 millaoe rete of 0.7305 mills or000sed for the Nortnandv Shores Local
Govemment Neiahborhood Imomvement District therefore reauires a maionN aoprovalY4 of 7
votesl bv the Mavor and CiN Commission cer the State of Flonda's Truth-in-Millaoe (TRIMI
reauirements.
By August 4, 2025, tazing authonties are required to ceAiry the proposed milfage retes 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, 2025. 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 entiry rs responsible for the taxes levied.
After setting the proposed millage rate tor FY 2026, the Mayor and City Commission, acting in its
capaciry as the Board of Directors of the Normandy Shores Local Govemment Neighborhood
Improvement Distnct, may, at any lime pnor to final adoption, lower the proposed milla9e rate
throughoul the remainder of Me budget development process until the final millage rate is
atloptetl by the Mayor and City Commission at the second public hearing scheduled to be held
on Tuesday, September 30, 2025, at 5:02 p.m.
First Public Hearing
The frst public hearing on the Normandy Shores Local Govemment Neighborhootl Improvement
District operating millage rete and 6udget proposed for FY 2026 must be held no later than 80
days, or earlier than 65 days, from the start of the TRIM calendar (July 1�'). Other requirements
are:
1. The public heanng 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 heanngs
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 of the
tentative millage and budget of its principal taxing authonry, the City of Mlami Beach
Based on these requirements, the first public hearing must be heltl between September 3, 2025
and September 18, 2025. The following dates are unavailable for the following reasons:
September 4'^ Miami-Datle County 1�' Public Hearing
September 7'"and 14'^ Sundays
September 10'" Miami-Dade County School Board 2"^ Public Heanng
September 18'" Miami-Dade County 2^^ Public Hearing
Of the remaining days available, it is recommendetl that the first public hearing be held on
Wednesday, September 17, 2025, at 5:02 P.M., in the City Commission Chambers at 1700
Convention Center Dnve, 3r° Floor, Miami Beach, Florida 33139.
1205 of 1791
Second Pu61ic Hearing
The second public hearing to adopt the final FY 2026 operating millage rate and budget for the
Normandy Shores Locaf Govemment Neighborhood Improvement Distrid must be held no later
than 100 days, or eadier than 97 days, from the start of the TRIM ralendar (July 1�'). In addition,
it must be advertised no iater fhan 15 days after the first public hearing and must be held hvo(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 Tuestlay, September
30, 2025, at 5:02 p.m., in the Ciry Commission Chambers at 1700 Convention Center Drive, 3r°
Floor, Miami Beach, Flonda 33139.
. FISCAL IMPACT STATEMENT
See analysis above.
Does this Ordinance ieauire a Business Imoact Estimate?
(FOR ORDINANCES ONLY)
If applicable,the Business Impact Estimate (BIE) was published on:
See 81E at: httas;llwww.miamibeachfl.00vlcitv-halllciN-clerk/meetina-noticesl
FINANCIA! INFORMATlON
See analysis above.
CONCLUSION
The Atlministration recommends that the Mayor antl Ciry Commission, acting in its capacity as
the Board of Directors oi fhe Nortnandy Shores Local Govemment Neighborhood Improvement
DisMct, adopt the attached Resolution authonzing the City Manager to transmit the proposed
opereting millage rate, the calculated "rolled-back" rate, and the date, time, and place ot the first
public hearing to consitler the proposed millage rate and budget for FY 2026 for the Normandy
Shores Loca! Govemment Neighborhood Impr�vement Distrid to t}�e Miami-Dade County
Property Appraiser.
EGJDGITOSIRA
Aoolicable Area
Citywide
Is this a `Residents Riaht to Know" item. Is this item related to a G.O. Bond
pursuant to CiN Code Section 2-17? Proiect9
Yes No
Was this Aaenda Item initiallv reouested bv a lobbvist which, as defined in Code Sec. 2381,
inclutles a orincipal enaaned in Iobbvina7 No
If so, speciry the name of lobbyist(s) and pnncipal(s):
Deoartment
1206 of ll91
Managementand Budget
Soonsorlsl
Co-sponsorls)
Condensed Title
- Set Proposed FY 2026 Millage/Debt Serv/Rolled-Back Rates for Normandy Shores. OMB
Previous Action (For CiN Clerk Use Onlvl
1207 of 1791