Resolution 2025-33893 RESOLUTION NO. 2025-33893
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 2026.
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 additional
one-time 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)
2026 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 2026 operating budget for the Allison Island
Security Guard Special Taxing District, as summarized below:
Revenues
Non-Ad Valorem Assessments $ 419,000
Interest Income 3,000
Total $ 422,000
Expenditures
Contracted Security Services and General Liability Insurance for District $ 299,780
Additional Funding for Guardhouse Renovation Project (One-Time) 75,000
City of Miami Beach Internal Service Charges and Administrative Fees 21,000
Guardhouse Repairs and Preventive Maintenance 10,100
Contingencies (based on budgeted collection allowance) 9,000
Guardhouse Utilities (Water, Sewer, Storm Water, Electricity, etc.) 4,800
Guardhouse Janitorial Services 1,400
Advertising and Mailing Services for Required Notice of Public Hearing 920
Total $ 422,000
PASSED AND ADOPTED this 3 day of .s� �r� , 2025.
ATTEST: -
,,�.;� � ^ Steven Meiner, Mayor
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_=�;t,l'ti.�E9 ''�,,
1�11
Rafael E. Granado, City Clerk :��.-��� �y-,,,
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:INCORP�RATED;
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APPROVED AS TO
FORM &IANGUAGE
8�FOR EXECUTION
�)��l�o�t�
City Attomey Date
ATTACHMENT A
FY 2026 Allison Island Special Taxing District Budget
FY 2072 FY I023 FV 202s FY 2025 FV 2026 5 Varlmn %Vnl�nc�
Actuals Actuals Act�als Adoptad Bud{K Propasad Budpt FV 3026 Propos�d FY 2@6 Prepwed
�CT'OF MIAMI (CITY OF MIAMI ([RY OF MIAMI �CfiV OF MIAMI �CffV OF MIAMI
BEACH� BEACH� BFACH� BEACX� BFACH� iY2025Adopted FVI025Adapt�d
REVENUES
SpecialAzussments $ 111,561 $ 116,017 $ 311,9]5 $ 650,OOD $ 101,000 S (249,0001 �36.3%
Special Assessments Collection Allowance - 13,000 9,000 (4,0001 -30.8°b
Special Assessments Miami-Dade County Collection Allowance 13,000 9,000 (4,000) -30.896
Interest/O[her 138 1,511 6,136 3,000 3,OW 100.096
Tot�l $ ]11,699 $ 237,61C $ 318,111 $ 6]6,000 $ 432,000 $ (256,000� 37.fi%
EXVENDRURES
Utilities�Elechicity,TelephonqSewer,SmrmWater,Wa[er��'� $ 3,735 $ 3,Sfi6 $ 6,08] $ 4.700 $ 4.800 $ 600 14.3%
JaniterialServices��� 1,196 1,71] 1,2]� 1,500 1,400 �300� -6.]%
Repairs&Maintenance"� 7.014 78,O6J 9,042 9,300 30,300 800 8.6%
SecurityGuardServices��� 184,173 188,318 756,]53 289,000 295,300 6,100 7.1%
GeneralLiabilitylnsuranceforSpecialTaxingDishic[Operations - 5,000 6,680 (330� �6.4%
GuardhouseRenovationProjeR�61 - - - 330,000 ]5,000 �255,000) -77.3%
AEvertising1B1 940 390 939 1,000 920 (&1) -8.0%
Contingencies@asetloncolleccionsallowance� - 20,000 9,000 �II,000) -55.096
FacilitiesManagementandOcherCityServiresCharges�'� ]0,700 ]0,000 19,000 15,000 20,000 5,000 333%
OIGlntemal5erviceCharges�'� 1,OW 1,000 1,000 I,OW 1,000 - 0.096
Reimbursemen[forPriorYearAdvertisingCostsforPublicHearing 1,081 0096
Tobl $ 218,686 $ ]02,559 $ 392,098 $ 676,000 $ 072,000 $ (256,000� 37.6%
Surplus/�Shorthll� $ �6,987) $ �74.945) $ 26,013 $ $ $ 0.0%
Numb�r of Unks�p�r Mlami-0�0�County Prop�rty APV/+�s�rl��� <7.00 09.00 65.50 45.50 45.00 �0.50� -1.1%
$lusnsmentPate/UNt $ d,595.74 $ d,408.16 5 7,120.88 $ 14,857.16 $ 9,311.11 $ �S,Sd6.03� -37.3%
FoatnaNs:
"�Utility cxts based on the following:Electriciry-Based an the avenge af the priar three years of acNals with a 2.5%rate increase effective lanuary 70]5 in anticipatian af the pro0ased FPL rate increases;Telephonq Storm
Water,and Sewer-Based on current year projections,which are based on the average monthly invoices;Water-Based on department's request,which is in line with prior year hends
u�FV 2026jani[arial services hased on FY 2024 acluals plus a 3%increase tha[was applied to Ihe preliminary remmmendation forjanitorial services per Ihe HOA'z repuest
�3�FY 3076 repairs and maintenance butlget based on fatiliry Managemen['s request,which is in line with the fluctuations in the prior three yean af actuals
���FY]Ol6 securiry guard mst based an[he MOA's request for security guard services in FY 2026 and the 3%living wage increase as stipulated in the agreement Additional incrose is based on the HOA's reQuest following the
April 30[h meeting.
�`�FV 3026 renovations budge[based on antitipated price mcreases to the Guardhause Renowtion Proje<t as a rezult ot tariHs and other evfenuating ci cumztances per the HOA's request as a follow-up to the Apr11 3d�
meeting
�`�Advertising budget based on prior year actuals required for Ihe advertising of the public hearingto adopt the annual assessment roll,as well as rounding differenres
m Indudes approximately 17.75%of[he split-funded facilities Zone Manager position and indirect costs assoda[ed with the opera[ions of the Spe<ial Taring DishiR based on an uptla[ed Full Cost Allowtion Study tomple[ed
by a[hirE-party consul[an[.This��ncludez a 3.096 merit,3%COLA,and an 8%Increase over IM1e fV 2025 Orojectien br Health and Life Insurance,as well as Droportlona[e sl+are ef pension roxtz fo�portion of/ull-time Facillties
Zone Manager position funded by Ciry's fourTaxing Districts.Additional increase is based on Me FY I076 administrative tce adjustment ralculated from the I@5 cost allocation plan study completed.
�°�Bazed en the Office of the Inspeccor General's FY 2026 budget and internal services alloca[ions lor FY 2026
�91 The FY 2026 units are basetl en the 3025 Non�Ad Valorem Assessmmt roll that was proviEed by the Miami Dade Couniy Property ApPraiser on lune 1,1025
Resolutions - R7 H
�/IIA�iII BEA� H
COMMISSION MEMORANDUM
TO: HonorablP Mayor and Members of the City Commission
FROM: Eric Carpenter, City Manager
DATE: September 3, 2025
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 OP�RATING BUDGET FOR THE ALLISON ISLAND SECURITY
�UARD SPECIAL TAXING DISTRICT FOR FISCAL YEAR 2026.
RECOMMENDATION
The Administration recommends that the Mayor and City Commission of the City of Miami Beach
("City"), acting in its capacity as the governing body of the Allison Island Security Guard Special
Taxing District ("District"), adopt the attached Resolution which establishes the operating budget
for the Allison Island Securiry Guard Special Taxing District ("DistricY') for Fiscal Year (FY) 2026
in the amount of $422,000, subject to adoption of the non-ad valorem assessment roll of
$9,311.11, 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 Comrnission 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 af 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 sec�rity-related improvements, as authorized by Section 197.3632, Florida
Statutes, because this method will allow such special assessments to be collected annually.
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ANALYSIS
The non-ad valorem assessment roll and ope�ating 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 2026 budget summarized below for the Allison Island Security Guard Special
Taxing District is $422,000, which reflects the funding necessary to provide security services, as
well as additional funding for the existing security guardhouse improvement project for the
upcoming fiscal year requested by the District. This represents a $254,000 decrease from the
adopted FY 2025 budget of$676,000, primarily due to a $255,000 decrease in one-time funding
that was budgeted in FY 2025 for the guardhouse renovation project.
� �
� � . .r,� �. _. � . ��.r��! L <;:, ty I .�.,..�� , �: , �:)� � �`±`� ,�,�:,
A�ditional Funding for Guerdhouse Renovation Project(One-Time) 75.000
Ciry of Miami Beach Internal Service Charges and AdministraUve Fees 21,000
Gt�rdhouse R�airs and Preventive Maintersance 10.100
Contingencies(based on budgeted collection allowance) 9.000
Guardhouse Utilities(Water, Sewer, Storm Water, �lectricity,etc.) 4,800
Guardhouse Jarntonal Services 1.400
Advertising and Mailing Services for Required Nopce of Public Hearing 920
Total ;422,000
In order to continue to provide the level of services requested by the District, as well as the
additional one-time funding of$75,000 that was requested by the District for the renovation of the
security guardhouse, an assessment of $9,311.11, per Residential Unit, is proposed for real
property located within the boundaries of the District commencing FY 2026, which is projected to
generate $419,000. The non-ad valorem assessment proposed for FY 2026 is $5,546.03, or
37.3%, less than the non-ad valorem assessment that was adopted for FY 2025 of $14,857.14,
per Residential Unit. In addition, $3,000 in interest income is projected, resulting in total projected
revenues of$422,000 for FY 2026.
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:l/www.miamibeachff.qov/city-hall/city-clerklmeetinq-notices/
FINANCIAL INFORMATION
See information provided above.
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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 attached Resolution which establishes
the operating budget of$422,000 for the Allison Island Security Guard Special Taxing District for
FY 2026.
Attachment A—Allison Island Budget
EC/JDG/TOS/RA
Applicable Area
Citywide
Is this a "Residents Riqht to Know" item, Is this item related to a G.O. Bond
pursuant to City Code Section 2-17? Proiect?
Yes No
Was this Aqenda Item initiallv repuested bv a lobbyist which, as defined in Code Sec. 2-481,
includes a principal enqaqed 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.
Previous Action (For Citv Clerk Use Onlv)
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ATTACHMENT A
FY 2026 Allison Island Special Taxing District Budget
Fr 2ou Fr xo23 Fr zoz� Fr 2o2s Fv 2ox6 5 wriance x variance
Actuols Actuds Acturls Adopt�d 6ud�N PeOposed Budpt FY Ifl26 Vropos�d FY 2026 Proposed
(CtT/OF MIAMI (CfiY OF MIAMI (CITY OF MIAMI (CIIY OG MIAMI (CITY OF MIAI1k1 vs vs
BEACH) BEACH) BEACH� SfAC.H� BEACH� FY 2025 Adopted FY 2025 Adopt�d
REVENUES
SpeualAssessments 5 211,561 5 216,012 S 311,9/S S 650,000 $ 401,000 5 ! (249,000) 38.3%
Speaal Assessments Collection AlVowance 17,000 9,OQ0 (4,000) 30 B%
_ .,.__._..._..._.._..__ ._ --
SpecialAssessmcntsM�ami�DadeCounryColkt[ionAllowance 13,OOQ 9,Q00 (4.QW) 30B%
Interest/OtAer 139 1,571 6,136 ;,OW ��� ;,OW Ip0.076
ToLt S 211,649 $ 217,61� S 31i,111 S 676,000 S 42�,000 5 (25t,000� -37.6%
E%PENORURES
UtiGtles(Ekctncfty,Telephone,Sewer,Storm Water,Water)"� 5 3,235 5 3,566 5 A,681 $ �.Z00 $ �.BYp S 60p 113%
landoralServices��� 1,19� 1,2P 1,2)J 1,SQ0 1,�00 (100) -6.7%
RepaKs&Mamtmantt�'� ),014 18,06) 9,012 9,300 10,100 800 S.b%
SecurityGwrdServices�� 184,123 188.318 256,753 249,000 295,1.Qp 6,300 2.1%
General Lia6ilhy Inwrance far Spetial Ta:inQ Distritt Opentbns � -� 5,000 �,WO (320) �6.�%
GwrdM1oux Renava[ion Pr ' P1 330.000 75,000 �255.0001 77.3%
AtivertKin`�sl &10 390 9l9 1.QQ0 920 l�) 8.0%
Conti�encks(based an cdkctions albwance� �O,dW 4,A00 (37,000) 55.0%
Fx�llt�es Ma� ement and Other[iry Services CAu�es�n 20,200 20,000 19,0[H) I5,000 20,OOQ 5,000 33.3%
OIG Inlernal Serwce Charges°1 1,000 1,000 3,oCK� I,000 1,000 0.0%
Reimbursemeot for Prior Year Advemvng Costs for Pubhc Heanng 1,081 0 D%
Total S 216,6t6 S 2�2.554 S 292.098 S i7i3OD0 S �22.000 S (251,0001 37.6%
Surplus/(Shortfatl! S (6,9t7) 5 (21.945� S 26,013 5 • S • �S - 0.0%
Number ot UnYts(per Mlami-Dade County ProperTy Appniser)M 47.W 49.00 4S ti0 IS.SO �5 00 (0 S0) 1 Iw.
SAtsessm�ntlUte/UnR $ a,S95.71 $ 4,40816 S 7.12UW.i S 54,657.14 S 9,311.1� S (5.546Oi1 i!{9s
Footnotts:
'��Utihty costs based on the foUowmg EkctrKlry�Based o�the average of the prqr three years ot actwls with a 2.5%nte mcreax eHective lanwry 2025 in ant�cipatan ot the proposed fPl nte mcreaxs.Tekphone,Slorm
Water,and Sewer-Bastd a+i cunent year projectqns,whkh sre based on thc avera�e monMfy irndces;Wate� 8ased on department's request,whkh is in line with pna year trendz
�'�FY 2026}srwtaul services based m FY 2024 Mwls plus a 3%i�crease that was applkd to the preYmnary recommendatan for�anitonal xrvkes per thc HOA's reQuest
���FY 2026 repairs and malntmance buA�et hased on Fsc�lity ManaQement's reduest,wAlch�s in line with tfie fluctwtwns in tAe pna tAree yea�s of xtwls
N�FV 2026 securrty gwrd cost baud on Me HOA's request fw setwity`uard servkes in FY 2026 and the 3%IMn`wase�ncreax as stipulated in tl�e atretmenl.Additiorwl incrtue is baud a�[Ae HOA's request(o{lowirq tt�e
April 301h meetmg.
ts��,�26 renwatbns budget based on antKipated pnce mcreases to the Gwrdhouse Renwttim Wo�ect as a resull ot tari((s and otlrcr extmustin�circwnsunces per tAe HOA's request�s a fdbw-up to the Apnl 3(�
meeting
�W Adwertisi�Dudget based on pnor year xtwts rcqwred(or tAe advert�s�n{of the pvblK heann to sdapt ehe annwl ssxssment roll,ss wetl as roundn`drffermccs
�n Includes aDP��imateiy 1215%M[he sdrt�funded Fwlh�es Znne Manaser positbn and ind'irect costs usociated with the operations o/tAe Specul Tu�ry Dlstrict based on an updstW Full Cocf Alloation Study compkted
by a third�party canuham.This includes a 2.0%merit,3%COIJI snd an 8%urcreau over the FY 2025 prqertion fa Hea1tA and LAe inwrance,as weN as propwtio�ate share o/pens�an costs ta pation of full ume FacMtties
Zone Manater posrtron tunded by City's four Tax�ry pistr�cts.Addtionsl incresse n based on the FY 2026 sdrMMstntive 1ee adJuumenl calculatM from tM 2025 cost sllocation plan stuQy compkted.
i°8aud on the Office of the inspecta Genml's FV 2026 budget and mternal serwces alloutwns(a FY 2026
�n The FY 2026 units are based an tAe 2025 No�-Ad Valorem Asseasment roll tFat was provided by the Misml Dade County Property Appa�xr on hx�e 1,2025
1240 of 1750