R7B1-Adopt Final Ad Valorem Millage for Normandy Shores Local GovernmentCOMMISSION ITEM SUMMARY
Condensed Title:
A RESOLUTION OF THE BOARD OF DIRECTORS OF THE NORMANDY SHORES LOCAL
GOVERNMENT NEIGHBORHOOD IMPROVEMENT DISTRICT ADOPTING THE FINAL AD
VALOREM MILLAGE RATE OF 1.1305 MILLS FOR FISCAL YEAR (Fy) 2014t15 FOR THE
NORMANDY SHORES LOCAL GOVERNMENT D|STR|CT, WHTCH rS ONE PERCENT (1.0%) LESS
THAN THE "ROLLED-BACK' RATE OF 1.1391 MILLS.
lntended Outcome
lncrease visibility of police; Maintain crime rates at or below national trends
Supporting Data (Surveys, Environmental Scan, etc.):
ln the 2014 Community Survey, both residents and businesses reported the following areas for the
City to address in an effort to improve public safety:o Neighborhood safety during the day (Residents: 98%)o Neighborhood safety during the evening/niqht (Residents: 88%)
Item Summary/Recommendation :
The FY 2014115 proposed budget is $222,000. The proposed budget provides for continual24-hour
security and includes two line items which were requested and approved by the Normandy Shores
Neighborhood District Homeowners' Association on July 11,2014. These include $10,000 for security
camera upgrades to the North Shore-Fairway entrance; and $10,000 for potential additional costs
related to the security gate project. The proposed budget is 1% ($3,000) lower than the FY 2013114
adopted budget.
The proposed ad valorem millage recommended by the Administration is 1.1305 mills. This millage
rate will fund the proposed budget for the district. This millage rate is 0.1382 mills (10.9%) lower than
the FY 2013114 adopted millage of 1.2687. This tax levy would generate proceeds of $151,900
($144,300 at 95%). The FY 2014115 proposed millage rate will require a majority vote.
The rolled-back rate is the millage rate required to produce the same level of property tax revenue on
FY 2014115 as collected in FY 2013114. The rate is calculated as 1 .1391, or 0.1296 mills less than the
millage rate adopted for FY 2013114.
This item was originally adopted on September 30, 2014. On November 17, 2014, the Florida
Department of Revenue (DOR) officially notified the City of Miami Beach that we are not in compliance
with Truth-in-Millage (TRIM) law due to an error in the Budget Summary advertisement posted in the
Miami Herald on September 25, 2014. Per DOR's requirements, this item will re-adopt the final ad
valorem millage rate for the Normandy Shores LocalGovernment District.
Financial lnformation :
Source of
Funds:
r@r
Amount Account
I
2
OBPI Total
Financial lmpact Summary The July 1,2014 Certification of Taxable Value from the Miami-Dade
Property Appraiser reflects a 10.7 percent increase in property tax values from the July 1, 2013 tax roll
certification. The proposed millage rate for the FY 2014115 budget results in property taxes of
$151,900 in the Normandy Shores Neighborhood District Homeowner's Association ($144,300 at
e5%).
(s MIAMIBHAflH ,TWr R1 B /
108
g MIAMIBEACH
City of frtiomi Beoch, 1700 Convention Center Drive, Miomi Beoch, Florido 33 139, www.miomibeochfl.gov
COMMISSION MEMORANDUM
TO:
FROM:
DATE:
SUBJECT:OF DIRECTORS OF THE NORMANDY
SHORES LOCAL GOVERNMENT NEIGHBORHOOD IMPROVEMENT DISTRICT
ADOPTING THE FINAL AD VALOREM MILLAGE RATE OF 1.1305 MILLS FOR
FrscAL YEAR (FY) 2014115 FOR THE NORMANDY SHORES LOCAL
GOVERNMENT DISTRICT, WHTCH tS ONE PERCENT (1%) LESS THAN THE..ROLLED.BACK" RATE OF 1.1391 MILLS.
TRIM COMPLIANCE
This item was originally adopted on September 30,2014. On November 17,2014, the
Florida Department of Revenue (DOR) officially notified the City of Miami Beach that we are
not in compliance with Truth-in-Millage (TRIM) law due to an error in the Budget Summary
advertisement posted in the Miami Herald on September 25, 2014. Per DOR's
requirements, this item will re-adopt the final ad valorem millage rate for the Normandy
Shores Local Government District.
ADMINISTRATION RECOMMENDATION
The Administration recommends that the Mayor and City Commission, acting in its capacity
as the Board of Directors for the Normandy Shores Local Government Neighborhood
lmprovement District, adopt the attached resolution which authorizes the City Manager to
transmit the following information to the Miami-Dade County Property Appraiser:
1) The final adopted millage rate of the Normandy Shores Neighborhood
lmprovement District for FY 2014115:
General Operating 1 .1 305 mills (0.1382 decrease from last year)
2) The final adopted millage rate of 1.1305 mills is 1% less than the "Rolled-
Back" Rate of 1.1391 mills.
The first public hearing on the tentative District millage rate and budget for FY
2014115 was held on September 10,2014. The second public hearing was held
on September 30, 2014.
Mayor Philip Levine and Mem
Jimmy L. Morales, City Manager
December 2,2014
A RESOLUTION OF THE
mrssron
109
FY 2014115 Normandy Shores Final Millage Rate
December 2,2014
Page 2 ot 4
BACKGROUND
The Normandy Shores Local Government Neighborhood lmprovement District, a dependent
taxing district of its principal, the City of Miami Beach, was established in 1994 to provide
continual 24-hour security to this gated community; FY 2014115 represents its twenty-first
year of operation.
!t was established by Ordinance 93-2881, and has the authority "to levy an ad-valorem tax
on real and personal property of up to tvro mills, provided that no parcel of property will be
assessed more than $500 annually for such improvements". During FY 1998/99 the amount
of annual funding to be provided by the City and the dependent status of the District were
issues discussed by the Finance and Citywide Projects Committee. A determination was
reached that the City would fund 35% of the annual cost of the operation of the community
gate guard. This cost will eventually be funded from the golf course operation of the
Normandy Shores Golf Course. lt was further agreed that the City would continue to
supplement the District at current levels until both issues were resolved. On August 29,
2002, the Administration met with the Normandy Shores Local Government Neighborhood
lmprovement District representatives and agreed to eliminate the $500 cap on the highest
valued home in the District. The enabling legislation was adopted by the Commission on
September 25, 2002. This ensures that the City's contribution from the General Fund
remains at35o/o of the operating budget of the District.
PROCEDURE
The operating millage and budget for this dependent special taxing district must be adopted
in accordance with Florida Statutes. This procedure requires that this Resolution be
considered immediately after the millage and budget of the principal taxing authority, i.e.,
City of Miami Beach.
It also prescribes that a final millage be adopted first. This is accomplished by adopting a
Resolution which states the percent increase or decrease over the "Rolled-back" rate, the
percentage increase, and the millage rate be publicly announced before adoption of the
millage resolution. Following this, another Resolution which adopts the final Normandy
Shores District operating budget must be approved. (See accompanying District Budget
Agenda item for details).
ANALYSIS
On July 1, 2014, the City received the 2013 Certification of Taxable Value from the Property
Appraiser's Office stating that the taxable value for Normandy Shores is $134,363,196
which includes an increase of $91,358 in new construction, renovation, etc. The preliminary
value represents an increase of $13,023,331 from the July 1,2013 Certification of taxable
Value of $121 ,339,865 (10.7 percent) and an increase of 1 1 .5 percent over 2013's July 2013
value of $120,557,974. lt is important to note that the January 1,2013 tax roll for
Normandy Shores decreased by almost $782,000 (0.6%) between the July 1, 2013
valuation and the July 1,2014, due to appeals, adjustments, etc.
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FY 2014115 Normandy Shores Final Millage Rate
December 2,2014
Page 3 of 4
FY 2014115 Budget
The current service level budget reflects budget increases or decreases necessary to
provide the current level of services in the coming year. The FY 2014115 budget totals
$222,000 and includes two line items which were requested and approved by the Normandy
District Homeowners'Association on July 11,2014. These include $10,000 for security
camera upgrades to the North Shore-Fainrvay entrance; and $10,000 for potential additional
costs associated with the new gate. The budget is 1% ($3,000) lower than the FY 2013114
adopted budget.
The ad valorem millage recommended by the Administration is 1.1305 mills. This millage
rate will fund the current service level budget for the District. This millage rate is 0.1382
mills (10.9%) lower than the FY 2013/14 adopted millage of 1.2687. This tax levy would
generate proceeds of $151,900, which will be budgeted at95o/o, $144,300.
The rolled-back rate is the millage rate required to produce the same level of property tax
revenue on FY 2014115 as collected in FY 2013114. The rate is calculated as 1.1391, or
0.1296 mills less than the millage rate adopted for FY 2013114. The rolled-back millage rate
tax levy would generate proceeds of $153,059. The difference between the current service
level and rolled-back rate levy is $1,165. The adoption of the current service level millage of
1 .1305 would require a majority vote of the Commission.
Further, pursuant to State Statute, the City may elect to approve millage rates above the
rolled-back rate up to the constitutional cap of 10 mills subject to the following votes by the
Commission or referendum:
. Option l: A majority of the approval of the Commission Millage is required to approve a
millage up to 1 .1750 (equivalent to a 1.69% increase in Property Tax revenues). The
3.15o/o increase is the state per capita personal income gain for the prior calendar year.
. Option ll: A two{hirds approval (5 of 7 votes) of the Commission is required to approve a
millage up to 1.2925 (equivalent to a 10% increase in Property Tax revenues above
Option !).
. Option lll: A unanimous approval of the Commission or referendum is required to
approve a millage above 1.2925 mills
The proposed rate of 1.1305 requires a majority approval (4 of 7 votes) of the Commission.
It must be noted that in accordance with State Statute, there is a 10 mill operating cap which
cannot be exceeded without voter approval. Combining both millages from the dependent
district (1.1305) and the principal taxing authority (6.0237) totals 7.1542 mills, which is
2.8458 mills less than the 10 mil! cap.
The first public hearing on the tentative District millage rate and budget for FY 2014115 was
held on September 10, 2014. The millage rate presented herein is that which was
tentatively adopted at the end of the first public hearing on that day.
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FY 2014115 Normandy Shores Final Millage Rate
December 2,2014
Page 4 of 4
CONCLUSION
The City Commission, acting in its capacity as the Board of Directors of the District, should
adopt the attached Resolution which establishes a final millage.
JLM/JW
@
112
RESOLUTION NO.
A RESOLUTION OF THE BOARD OF DIRECTORS OF THE
NORMANDY SHORES LOCAL GOVERNMENT NEIGHBORHOOD
IMPROVEMENT DISTRICT ADOPTING THE FINAL AD VALOREM
MTLLAGE OF 1.1305 MILLS FOR FISCAL YEAR (FY 2014115 FOR THE
NORMANDY SHORES LOCAL GOVERNMENT DISTRICT, WHICH IS
oNE PERCENT (1.0%) LESS THAN THE "ROLLED-BACK" RATE OF
1.1391 MILLS.
WHEREAS, for the purpose of providing security services within the Normandy Shores
neighborhood area, the Mayor and City Commission adopted Ordinance No. 93-2881 on October
20, 1993, which authorized the creation of the NormandyShores Local Government Neighborhood
!mprovement District (District); and
WHEREAS, Section 200.065, Florida Statutes, specifies the method by which
municipalities may fix the operating millage rate and adopt an annual budget for dependent taxing
districts; and
WHEREAS, the maximum millage thatcan be approved bya simple majority(4/7) vote is
1.17lI'anything beyond that requires a Sflth'vote; and
WHEREAS, on July 23,2014, the City Commission, following duly noticed public hearing,
adopted Resolution 2O14-28675 which set the proposed operating millage rate for the District at
1.1305 mills for the purpose of providing security services within the District; and
WHEREAS, accordingly, on September 10,2014, pursuant to Section 200.065 of the
Florida Statues, the City Commission, acting as the Board of Directors of the District, held its first
duly noticed public hearing to considerthe Tentative Ad Valorem Millage and Tentative Operating
Budget (FY 2014115) for the District; and
WHEREAS, accordingly, on September 30,2014, pursuant to Section 200.065 of the
Florida Statues, the City Commission, acting as the Board of Directors of the District, held its
second duly noticed public hearing and passed and adopted Resolution No.2014-28761 which
adopted the Final Ad Valorem Millage (FY 2014115) for the District; and
WHEREAS, on November 17, 2014, the City of Miami Beach received the Florida
Department of Revenue's (DOR) notice that the City of Miami Beach was not in compliance with
Truth-in-Millage (TRIM) law due to an error in the Budget Summary advertisement published in the
Miami Herald on September 25,2014; and
WHEREAS, a special City Commission meeting to hold the new final hearing as provided in
DOR's notice has been scheduled for December 2,2014 and has been duly advertised; and
NOW THEREFORE, BE IT DULY RESOLVED BY THE BOARD OF DIRECTORS OF THE
NORMANDY SHORES LOCAL GOVERNMENT NEIGHBORHOOD IMPROVEMENT DISTRICT,
that, following a duly noticed public hearing on December 2,2014, the Board hereby adopts the
Final Operating Millage rate of 1.1305 mills for the District for FY 2014115, which is one percent
(1.Oo/o') less than the "Rolled-back" rate of 1.1391 mills.
113
PASSED and ADOPTED this 2nd day of December 2014.
Chairperson of the District
ATTEST:
Secretary to the District
,^r'f
APPROVED AS TO
FORM & IANG
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EB I SATURDAY, NOVEMEER 22.2014 Ffl t.p_gat &-$ra]:e-_$iamilrydd.eo'n I HlAltl XERAD
:"--.-."
I--
MIA\AIBEACH I
crrY oF innm EEA0H I
NOTICE OF PUBLIC HEAHINGS I
NOTICE lS HEBEBY siven thar Public Hearings will be held by the Mayor and I
Citv Commission of the Ciw ol Miami Beach, Florida, in the Commission I
Chimbers,3rd floor, Citv Hail, 1700 Convention Center Drirre, Miami Beach. I
Florida, on Tuesday, De&mber 2, 2O14 ro considerthe following: I
S:0I p.m. IA ReSolutionAdoptins: t)The FinalAdValorem Millage Of 5'7942 Mills Fot I
General Operating Purposes, whidr lsThineen And Four'Tenths Percent I
{13.a%} MrireThaiTrre'Rolleo-Back' Rate Ot 5.1076{tilills;And ?}The Debt
I
Servicd Mitlage Rate Of 0.2295 Mills For FiscalYear {FY} 201#15' tnquides iy1l-* ljr-q*ed b the Eudget & Peiormance lmprovemenr Offbe at'
3M.673.7514.
6:01 p.rn.
A Re-solution Adaptiag Firlal &Jdg€ts forThe GEnerat, G.O' Debt Selice.
ROA Ad ValoremTax6s, Enterpr.ile, lnternal Service Funds, and Speclal
Bsrenue funds For FiscalYear (FYi 2014115. lnquiries maY bc directed to
'the Eudget & Fertorrfianee lfiprevefiefit tltfifs at 305,6737514
5:04 p.m.
A Rescdution OfThe Eoard Of Directors OfThe Normandy Shores Local
Govemment Neighborhood lmprovement District Adopring The Final Ad
Valorem Millageiate Ol 1,13od Mills For FiscalYear IFY) 2014/15 ForThe
Normandy Shires Local Government District, Whictr ls One Percent (1.ffi6)
LessThan?he *Rolled-Bac*" Rate Of 1.1391 Mills. ,nguirres rnaY be directed
b rfi6 Sudger& Fedofirlanrs lmprovemant Ot ice * 305.673,75t0.
5{P p.m.
A Reio{utioo Of The Board Of Oirectors ffThe Normaady Shores Local
Government Neighborhood lmprorement District Ado$ing The Final
Operating Budget?or FiscalYear (m 2fi4J15. laquiries may be direded to
the &udget & furtorman* lmprovemenr Olf6a ,.305.S7375rS.
B:ftl p.m.
A Rdsolution Adootino The Final Caoital lrnorovernent Plan For Fiscalyeaii tryl 20r4lt2o*n9 And Adopiins The-citv of Miami Beach Final
Cipitai atiOset For IFY) 201ru15 . tnqiiriei may ae dirccted ta the Eudget &
Pe rfo rm a nce lm p rovem e nt Oflice et 345.67 3.75 rc.
5:(X prn.
A Ed.solution Of The Chairoerson And lllemb*rs Of The Miarni Bea*t
Redevelopment Agency, A'dopting And Appropriallng The Operaring
Budget Far The City Center hed6velopmeiri Area, The Andror Shops
And-Parkino Garaoe. And The Pennsvlvania Aveilue Shops And Parking
Garaoe For-FiscalYedrr 201415. lnouiries mav be directed totheAudget &
Perta-rmance lmproveme$ Affhe at 3ffi.673.751A,
5:05 p.m,
A fidsolution Ot The Chairnersor And Memb€rs Of The Miami Beach
Bedevelopment Agenc,y (RDAI, Adopting And Appropriaring The-Miami
Beach fteievelcprierx Agenca Capitil Budget foi Fiscal Year {FYl 3qlg1l
And Adopting ihe C*pliat trirprdvement Flan For Fiscal Years 2014115
Through 2Ot#tS. lrqr;iiies mli be direaed ta the Eudget & Ferfarmance
lm praiemenr Affi*e *.305"673.75'{A.
5:06 p.rn.
A Bi:olurion AdaFxint ThE First Ametdment To Tho Captral Budga-r
For Rscal Year {FYi 20T4/15. tnquiries may be directed to the Budget &
Pedofinar$e lrnproveme$ Affice at 3ffi.673.7510.
lnterested Danies are invired to appeat fi this meering, or be represented
bv an aoeit, or to express th€ir i;e$ts in wrhing addressed to the City
Ci:mmisiion, c/o the City Clerk. 1?00 ConvenrioriCeoler Driv6, 1o Floor.
Ciw Hall, Miam! Beach, Florida a313i:|. Copies of these items are available
for'oublic inso€ction ilurina normal buiiness hours in the City Clerks
Offiie, 1700 ionvention Ceiter Drive, ls Floor, City Hall, Miami qeacfi.
Florid; 33139.This meeting, or any hem therein, may be continued, and
under sudr circumstances.looit;onal legal notice need not be provided.
fursuant to Section 286.0105, Fla. StaL, the City hereby advises thE public
thatita person decideslo appeal any decision fi ad€.byihe CiryCommission
wkh reipea to arry mattei bonsidered at its meeting or its hearing, sudr
oerson must ensuie that a verbatim record of the proceedings is made,
whictr record includes the testimony and evidence uPon which lhe appeal
is to be based. This notice does not constitute aonsent by the CitY for the
introdueilon or admission ol odrenirise inedmissibletr itrslsvam svidencs,
nor does it authoriee challenges arappeals n*'t *ther&,is* alrowed by law.
To reguestthis material inalternatetormat.sign languageinterpleterifive-
dav nblice requiredl, information on access lor persons n,ith disabilities,
ani/or anv aciomm6dation to revielv anv docurient or panicipate in arry
Citv-sooniored oroceedinos, call 305.604.2489 and sellct 1 for English
or 2 f6r Spanish, then option 6;TTY users may call via 711 {Florida Relay
$ervicel.
Hafael E. Granado, CitY Cle*
Ciry ol Miami Seach
115