R7D-Set Proposed General Operating Millage Rate For Normandy ShoresCOMMISSION ITEM SUMMARY
lntended Outcome Su
Item Summary/Recommendation :
FS 200.065, entitled "Method of Fixing Millage" establishes specific guidelines that must be used by all local
govemment entities, including dependent taxing districts like Normandy Shores in setting its millage (property tax)
rates. Not unlike its principal taxing authority (City of Miami Beach), Normandy Shores is also required to transmit
within 35 days from receipt of the Certification of Taxable Value (received July 1,2015), to the Miami-Dade
County Prope(y Appraiser, a 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 tentative budget for FY
2015t16.
The proposed FY 2015116 cunent service level (CSL) budget is $226,000. The CSL budget provides for
continual 24-hour security and line items which were requested and approved by the Normandy District
Homeowners'Association on July 17,2015. These include $10,000 forguard house upgrades and $3,700 for
plastic poles and lines leading up to the guard gate. The budget is 2% ($4,000) lower than the FY 2014115
adopted budget.
The proposed ad valorem millage recommended by the Administration is 1.0093 mills. This millage rate will fund
the current service level budget for the district as well as some remediation work to be performed to the
guardhouse, as requested by the homeowners' association. The proposed millage rate is 0.1212 mills (10.7%)
lower than the FY 2014115 adopted millage of 1.1305. This tax levy would generate proceeds of $154,636
($147,000 at 95%). The FY 2015116 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 in FY 2015/16
as collected in FY 2014115. The rate is calculated as 0.9956, or 0.1349 mills less than the millage rate adopted
for FY 2014115. The rolled-back millage rate tax levy would generate proceeds of $152,537. The difference
between the cunent service level and rolled-back rate levy is $2,099.
I.IDA lrElll R7 D
Condensed Title:
A RESOLUTION OF THE BOARD OF DIRECTORS OF THE NORMANDY SHORES LOCAL GOVERNMENT
NETGHBORHOOD TMPROVEMENT D|STRTCT SETTTNG 1) THE PROPOSED GENERAL OPERATING
MILLAGE RATE FOR THE NORMANDY SHORES NEIGHBORHOOD IMPROVEMENT DISTRICT; 2) THE
CALCULATED ROLLED-BACK RATE; AND, 3) THE DATE, TIME AND PLACE OF THE FIRST PUBLIC
HEARING TO CONSIDER THE OPEMTING MILLAGE RATE AND BUDGET FOR FISCAL YEAR (FY) 2015116;
FURTHER AUTHORIZING THE CIry MANAGER TO TRANSMIT THIS INFORMATION TO THE MIAMI-DADE
COUNTY PROPERTY APPRAISER IN THE FORM REQUIRED BY SECTION 200.065, FLORIDA STATUTES
Ensure expenditure trends are sustainable over the long term.
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/night (Residents: 88%)
Normandy Shores Local Government Neighborhood lmprovement Board meetings on April 13"', June
Julv gth. 2015
Financial lnformation:
Source of
Funds:
Amount Account
1
2
OBPI Total
Financial lmpact Summary The July 1, 2015, Certification of Taxable Value from the Miami-Dade Property
Appraiser reflects a 14.0 percent increase in property tax values from the July 1, 2014, tax roll certification. The
proposed millage rate for the FY 2015116 budget results in property taxes of $147,000 in the Normandy Shores
Neighborhood District Homeowners' Association.
& AAIAMIBHACH o*:e ?-31-lr329
1915.2015
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City of Miomi Beoch, 1700 Convention Center Drive, Miomi Beoch, Florido 33139, www.miomibeochfl.gov
COMMISSION MEMORANDUM
Mayor Philip Levine and the City
FRoM: Jimmy Morales, City Manager
DATE: July 31 ,2015
SUBJECT: A RESOLUTION OF THE OF DIRECTORS OF THE NORMANDY
SHORES LOCAL GOVERNMENT NEIGHBORHOOD IMPROVEMENT DISTRICT
SETTING 1) THE PROPOSED GENERAL OPERATING MILLAGE RATE FOR
THE NORMANDY SHORES NEIGHBORHOOD IMPROVEMENT DISTRICT; 2)
THE CALGULATED ROLLED.BACK RATE; AND, 3) THE DATE, TIME AND
PLACE OF THE FTRST PUBLIC HEARING TO GONSIDER THE OPERATING
MILLAGE RATE AND BUDGET FOR FISCAL YEAR (FY) 2015/16; FURTHER
AUTHORIZING THE CITY MANAGER TO TRANSMIT THIS INFORMATION TO
THE MIAMI.DADE COUNW PROPERTY APPRAISER IN THE FORM
REQUIRED BY SECTION 200.065, FLORIDA STATUTES
ADMINISTRATION RECOMM ENDATION
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) Proposed Millage Rate for the Normandy Shores Neighborhood lmprovement
District for FY 2015116:
General Operating 1.0093 mills (0.1212 decrease from last year)
2) "Rolled-Back" Rate (Truth in Millage) 0.9956 mills
3) The first public hearing to consider the proposed Normandy Shores Neighborhood
tmprovement District operating millage rate and tentative budget for FY 2015116 shall be
Thursday, September 10,2015 at 5:01 p.m., in the City Commission Chambers, City
Hall, 1700 Convention Center Drive, Miami Beach, Florida.
330
FY 2015/16 Normandy Shores Proposed Millage Rate
July 31, 2015
Page 2 of 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 2015116 represents it twenty-second
year of operation.
The District was established by Ordinance 93-2881, and has the authority "to levy an ad-
valorem tax on real and personal property of up to two 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. !t 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 at 35o/o of the operating budget of the District.
ANALYS!S
On July 1, 2015, the City received the 2015 Certification of Taxable Value from the Property
Appraiser's Office stating that the taxable value for Normandy Shores is $153,211,486
which includes an increase of $1,138,178 in new construction, renovation, etc. The
preliminary value represents an increase of $18,848,290 from the July 1 ,2014 Certification
of taxable Value of $134,363,196 (14.0 percent) and an increase of 14.4 percent over
2015's July 2014 value of $133,926,705. lt is important to note that the January 1,2014 tax
roll for Normandy Shores decreased by almost $436,491 (0.3%) between the July 1,2014
valuation and the valuation on July 1,2015, due to appeals, adjustments, etc.
Current Service Level Budget
The current service level budget reflects budget increases or decreases necessary to
provide the current level of services in the coming year. The proposed FY 2015116 current
service level budget is $226,000. This budget includes line items which were requested and
approved by the Normandy District Homeowners' Association on July 17, 2015. These
include $10,000 for guard house upgrades and $3,700 for plastic poles and lines leading up
to the guard gate. The budget is $4,000 (2%) higher than the FY 2014115 adopted budget.
The proposed ad valorem millage recommended by the Administration is 1.0093 mills. This
millage rate will fund the current service level budget for the District as well as some
remediation work to be performed on the guardhouse, as requested by the homeowners'
association. This millage rate ls 0.1212 mills (10.7%) lower than the FY 2014115 adopted
millage of 1.1305. This tax levy would generate proceeds of $154,636, which will be
budgeted at 95o/o, $ 1 47,000.
331
FY 2015/16 Normandy Shores Proposed Millage Rate
July 31, 2015
Page 3 of 4
Statutory Requirement
FS 200.065, entitled "Method of Fixing Millage" establishes specific guidelines that must be
used by all local government entities, including dependent taxing districts like Normandy
Shores in setting its millage (property tax) rates. Not unlike its principal taxing authority (City
of Miami Beach), Normandy Shores is also required to transmit within 35 days from receipt
of the Certification of Taxable Value (received July 1 , 2015), to the Miami-Dade County
Property Appraiser, a 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 tentative budget for FY 2015116.
The rolled-back rate is the millage rate required to produce the same level of property tax
revenue on FY 2015116 as collected in FY 2014115. The rate is calculated as 0.9956, or
0.1349 mills less than the millage rate adopted for FY 2014115. The rolled-back millage rate
tax levy would generate proceeds of $152,537. The difference between the current service
level and rolled-back rate levy is $2,099. The adoption of the current service level millage of
1.0093 would require a majority vote of the Commission.
After setting the proposed operating millage rate for Normandy Shores, the City Commission
may, at any time prior to the final adoption, lower the millage rate; however any increase
above the proposed millage rate of 1.0093, if adopted, would require an expensive mailing
and advertising process to each property owner of Normandy Shores. Therefore, this
proposed millage rate is viewed as the ceiling.
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 1.0551 (equivalent to a 1.96% increase in Property Tax revenues). The
1.960/o inerease 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 1.1606 (equivalent to a 10% increase in Property Tax revenues above
Option l).
. Option lll: A unanimous approval of the Commission or referendum is required to
approve a millage above 1.1606 mills
First Public Hearinq
The first public hearing on the proposed operating millage rate and tentative budget for FY
2015116 must be held no later than 80 days (September 18th) or earlier than 65 days
(September 3rd) from the start of the TRIM calendar (July 1st). Other guidelines 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 hearing; 2) lf on a day other
than Saturday, it must be held after 5:00 P.M.; and 3) must be held immediately following
discussion of the tentative millage and budget of its principal taxing authority (City of Miami
Beach).
332
FY 2015/16 Normandy Shores Proposed Millage Rate
July 31, 2015
Page 4 of 4
Based on these guidelines, the first hearing must be held between September 3rd and
September 18th. These dates are unavailable for the following reasons:
September 6 and 13 Sundays
September 3 and 17 Proposed dates for Miami-Dade County Public Hearing
September I Miami-Dade County School Board Public Hearing
Of the remaining days, it is recommended that the first public hearing be set for
Thursday, September 10,2015 at 5:01 P.M., in the City Commission Chambers, City Hall,
1700 Convention Center Drive, immediately following the City of Miami Beach's public
hearing.
JLM/JW
@
333
RESOLUTION NO.
A RESOLUTION OF THE BOARD OF DIRECTORS OF
THE NORMANDY SHORES LOCAL GOVERNMENT
NETGHBORHOOD IMPROVEMENT DISTRICT SETTING 1)
THE PROPOSED GENERAL OPERATING MILLAGE
RATE FOR THE NORMANDY SHORES NEIGHBORHOOD
IMPROVEMENT DISTRICT; 2l 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 (FY) 2015/16; FURTHER AUTHORIZING
THE CITY MANAGER TO TRANSMIT THIS INFORMATION
TO THE MIAMI.DADE COUNTY PROPERW APPRAISER
IN THE FORM REQUIRED BY SECTION 200.065,
FLORIDA STATUTES.
WHEREAS, Section 200.065, Florida Statutes, has specified the method
by which municipalities may fix the operating millage rate and adopt an annual budget
for dependent taxing districts; and
WHEREAS, the Mayor and City Commission of the City of Miami Beach,
acting as the Board of Directors of the Normandy Shores Local Government
Neighborhood lmprovement District propose that the District's General Operating
Millage Rate be set at 1.0093 mills and that the Rolled-Back Rate be set at 0.9956 mills;
and
WHEREAS, the City of Miami Beach is required to advise the Miami-
Dade County Property Appraiser of the Proposed Normandy Shores Neighborhood
lmprovement District Operating Millage Rate, the Rolled-Back Rate, and the date, time,
and place of the first public hearing.
NOW THEREFORE, BE IT DULY RESOLVED BY THE BOARD OF
DIRECTORS OF THE NORMANDY SHORES LOCAL GOVERNMENT
NETGHBORHOOD 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:
334
1)Proposed Normandy Shores Local Government Neighborhood lmprovement
District Operating Millage Rate for FY 2015116
General Operating
"Rolled-Back Rate"
ATTEST:
RAPHAEL E. GRANADO, CITY CLERK
1.0093 mills
0.9956 mills2)
3)The first public hearing on the proposed Normandy Shores Local Government
Neighborhood Improvement District operating millage rate and tentative budget
for FY 2015116 shall be held on Thursday, September 10, 2015 at 5:01 p.m., in
the City Commission Chambers, City Hall, 1700 Convention Center Drive, Miami
Beach, Florida.
PASSED and ADOPTED this 31't day of July, 2015
MAYOR PHILIP LEVINE
APPROVED AS TO
FORM & LANGUAGE
& FOR EXECUTION
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