Resolution 2025-33946 2025-33946
RESOLUTION NO.
A RESOLUTION OF THE BOARD OF DIRECTORS OF THE NORMANDY
SHORES LOCAL GOVERNMENT NEIGHBORHOOD IMPROVEMENT
DISTRICT ADOPTING THE FINAL AD VALOREM MILLAGE RATE OF 0.7305
MILLS FOR FISCAL YEAR 2026 FOR THE NORMANDY SHORES LOCAL
GOVERNMENT NEIGHBORHOOD IMPROVEMENT DISTRICT, WHICH IS ONE
AND THREE TENTHS PERCENT (1.3%) MORE THAN THE "ROLLED-BACK"
RATE OF 0.7208 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 Normandy Shores Local Government
Neighborhood Improvement District ("DistricY'); and
WHEREAS, Section 200.065, Florida Statutes, specifies the method by which
municipalities may establish the operating millage rate and adopt an annual budget for dependent
taxing districts; and
WHEREAS, the maximum millage that can be approved for the District by a majority(4/7cn�
vote is 0.7551 mills, anything beyond this rate, up to 0.8306 mills, requires a two-thirds (5/7tn)
vote, and a unanimous approval is required to approve a millage rate above 0.8306 mills for Fiscal
Year (FY) 2026; and
WHEREAS, on July 23, 2025, the Mayor and City Commission, acting in its capacity as
the Board of Directors of the District, adopted Resolution No. 2025-33845, which set the proposed
FY 2026 operating millage rate for the District at 0.7305 mills for the purpose of providing security
services within the District; and
WHEREAS, on September 17, 2025, pursuant to Section 200.065, Florida Statutes, the
Mayor and City Commission, acting as the Board of Directors of the District, held its first duly
noticed public hearing to consider the Tentative Ad Valorem Millage and Tentative Operating
Budget for the District for FY 2026; and
WHEREAS, at the first public hearing on September 17, 2025, in accordance with Section
200.065, Florida Statutes, the Mayor and City Commission, acting as the Board of Directors of
the District, tentatively adopted the operating millage of 0.7305 mills for the District for FY 2026.
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 September 30, 2025, the Mayor and
City Commission hereby adopt the final operating millage rate of 0.7305 mills for the District for
FY 2026, which is one and three tenths percent(1.3%)more than the "Rolled-back" rate of 0.7208
mills.
PASSED AND ADOPTED this 3� day of �P �mb � , 2025.
ATTEST: �
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� , Chairperson of the Distri APPROVED AS TO
Secretary to the District ___ti�;'�•-�,,,,,, FCRP�I&LANGUAGE
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Resolutions - R7 C
MIAMIBEA� H
COMMISSION MEMORANDUM
TO: Honorable Mayor and Members of the City Commission
FROM: Eric Carpenter, City Manager
DATE: September 30, 2025 5:02 p.m. Second Reading Public Hearing
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 0.7305 MILLS FOR FISCAL YEAR
2026 FOR THE NORMANDY SHORES LOCAL GOVERNMENT NEIGHBORHOOD
IMPROVEMENT DISTRICT, WHICH IS ONE AND THREE TENTHS PERCENT
(1.3%) MORE THAN THE "ROLLED-BACK" RATE OF 0.7208 MILLS.
RECOMMENDATION
The Administration recommends that the Mayor and City Commission, acting in its capacity as
the Board of Directors of the Normandy Shores Local Government Neighborhood Improvement
District ("DistricY'), 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 for the Normandy Shores Neighborhood
Improvement District for Fiscal Year (FY) 2026:
General Operating 0.7305 mills (0.0484 mills less than previous vear)
The first public hearing to adopt the tentative operating millage rate and budget for FY 2026 for
the Normandy Shores Neighborhood Improvement District was held on Wednesday, September
17, 2025. The millage rate reflected herein is that which was tentatively adopted at the first public
hearing.
BACKGROUND/HISTORY
The Normandy Shores Local Government Neighborhood Improvement District, which is a
dependent taxing district of its principal taxing authority, the City of Miami Beach, was established
in 1994 to provide continuous twenty-four (24) hour security to this gated community. FY 2026
represents its thirty-second (32�d) year of operation.
The Normandy Shores Local Government Nei�hborhood Improvement District 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 two (2) mills, provided that no parcel of property will be assessed more
than $500 annually for such improvements."
On September 23, 1998, Resolution No. 98-22902 adopted the Normandy Shores Local
Government Neighborhood Improvement District's FY 1999 budget. The accompanying
memorandum noted that a determination was reached that the City would fund 35% of the annual
cost of the community guard gate. It also stated that this cost would eventually be funded by the
Normandy Shores Golf Course, the City Attorney's Office would review the issue of the dependent
status of the Normandy Shores Local Government Neighborhood Improvement District, and the
City would continue supplementing the budget at current levels until both issues were resolved.
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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% contribution 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 adopted Ordinance No. 2015-3928. With
respect to the Normandy Shores Local Government Neighborhood Improvement District, because
the prior 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 original 1993 Ordinance that included an ad valorem cap of$500 per property instead of the
updated 2002 Ordinance that had removed the cap of$500 per property.
In order to correct the inadvertent error in the 2015 Ordinance and eliminate the$500 per property
cap, as intended since 2002, the Mayor and City Commission adopted Ordinance No. 2020-4386
on December 9, 2020.
On July 28, 2021, the City Commission, based on the recommendation of the Finance and
Economic Resiliency Committee at its July 31, 2021 meeting, adopted Resolution No. 2021-
31819 eliminating the City's 35°/o subsidy, while continuing to fund 50% of the total cost of the
security rover for the District and Normandy Shores Golf Course.
Since then, the annual budget for the Normandy Shores Local Government Neighborhood
Improvement District has been fully funded through a dedicated ad valorem tax levied on
properties within the Normandy Shores Local Government Neighborhood Improvement District to
provide continuous 24 hour security to this gated community with the City continuing to fund 50%
of the total cost of the security rover shared between the Normandy Shores Local Government
Neighborhood Improvement District and the Normandy Shores Golf Course.
PROCEDURE
The operating millage and budget for this dependent 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., the City of Miami
Beach.
It also requires that a final millage rate be adopted first. This is accomplished by adopting a
Resolution which states the percent increase or decrease over the "Rolled-back" rate. Following
this, another Resolution which adopts the Normandy Shores District final operating budget must
be approved (see accompanying Normandy Shores Local Government Neighborhood
Improvement District Budget agenda item for details).
Florida Statute requires that the name of the taxing authority, the rolled-back rate, the percentage
increase or decrease, and the millage rate be publicly announced before adoption of the millage
Resolution.
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ANALYSIS
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 taxable property values increased approximately $42.7 million,
or 9.5%, from the 2024 Certified Taxable Values of $448.6 million to the 2025 Certified Taxable
Values of$491.3 million, which was comprised of a$37.0 million, or 8.2%, increase in the DistricYs
existing values and a $5.7 million increase in new construction values.
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� {-�ru�c:riy Vaiues:
Existing Values $448,663,162 $485,635,244 $36,972,082 8.2%
New Construction - 5,686,518 5,686,518 100.0%
Total Normandy Shores $448,663,162 $491,321,762 $42,658,600 9.5%
NORMANDY SHORES MILLAGE 8� BUDGET
Based on the 2025 Certified Taxable Values for the Normandy Shores Local Government
Neighborhood Improvement District, the ad valorem millage rate that is recommended by the
Administration for FY 2026 is 0.7305 mills. The millage rate for FY 2026 is 0.0484 mills, or 6.2%,
less than the millage rate adopted for FY 2025 of 0.7789 mills. This levy would generate property
tax revenues of$358,911, which will be budgeted at approximately 95.0%, or$340,965 (rounded
to $341,000), to account for early payment discounts, delinquencies, etc. and will fund, combined
with $2,000 in projected interest income, the FY 2026 budget for the District.
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Normandy Shores Millage 0.7789 0.7305 (0.0484)
Property Tax Revenues $332,000 $341,000 $9,000
The Normandy Shores Local Government Neighborhood Improvement District budget for FY
2026, as summarized below, is $343,000, which reflects an increase of$7,000, or 2.1%, from the
adopted FY 2025 budget of $336,000. The overall increase is primarily attributed to increased
costs for contracted security guard services based on anticipated service hours and hourly rates.
.
� • � � � . =
Contracted Security Guard Services for Guardhouse and 50%of Rover $253,000
Security Gate and Guardhouse Maintenance/Repairs 40,200
Set-aside for Renewal and Replacement of Capital Assets 20,000
City of Miami Beach Internal Service Charges and Administrative Fees 19,000
Guardhouse Utilities(Electricity,Telephone, etc.) 6,100
Guardhouse Janitorial Services 4,500
Other Miscellaneous Operating Expenditures 200
Total $343,000
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TRUTH-IN-MILLAGE PROCESS
Florida Statute 200.065, entitled "Method of Fixing Millage," establishes specific guidelines that
must be used by all local government entities, including dependent taxing districts like the
Normandy Shores Local Government Neighborhood Improvement District, in setting its millage
(property tax) rates. Like its principal taxing authority, the City of Miami Beach, the Normandy
Shores Local Government Neighborhood Improvement District is also required to advise the
Miami-Dade County Property Appraiser within 35 days from receipt of the"Certification of Taxable
Value" (received July 1, 2025) of the proposed operating millage rate, the calculated "rolled-back"
rate and the date, time, and place of the first public hearing to consider the operating millage rate
and budget for FY 2026.
Maximum Millage Determination
After setting the proposed operating millage rate, the Mayor and City Commission, acting in its
capacity as the Board of Directors of the Normandy Shores Local Government Neighborhood
Improvement District, may, at any time prior to final adoption, lower the millage rate. However,
any increase above the millage rate for FY 2026 of 0.7305 mills, if adopted, would require an
expensive advertising and mailing process to each property owner in the District. Therefore, this
millage rate is viewed as the ceiling.
Adoption of the final millaqe rate for FY 2026 of 0.7305 mills for the Normandv Shores Local
Government Neiqhborhood Improvement District, therefore, requires a maioritv approval (4 of 7
votes) bv the Mavor and City Commission per the State of Florida's Truth-in-Millaqe (TRIM�
requirements.
It must be noted that, in accordance with Florida Statutes, there is an operating cap of 10 mills
that cannot be exceeded without voter approval. Combining both millage rates from the
dependent taxing district (0.7305 mills) and its principal taxing authority (5.8702 mills) totals
6.6007 mills, which is 3.3993 mills less than the statutory cap of 10 mills.
On September 17, 2025, the Mayor and City Commission tentatively adopted the operating
millage rate of 0.7305 mills and operating budget of $343,000 for the Normandy Shores Local
Government Neighborhood Improvement District for FY 2026.
FISCAL IMPACT STATEMENT
See the 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://www.miamibeachfl.qov/city-hall/city-clerk/meetinq-notices/
FINANCIAL INFORMATION
See the information provided above.
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CONCLUSION
The Mayor and City Commission, acting in its capacity as the Board of Directors of the Normandy
Shores Local Government Neighborhood Improvement District, should adopt the attached
Resolution which establishes the final millage rate of 0.7305 mills for the Normandy Shores Local
Government Neighborhood Improvement District for FY 2026.
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 Citv Code Section 2-17? Proiect?
Yes No
Was this Aqenda Item initiallv requested bv a lobbvist which, as defined in Code Sec. 2-481,
includes a principal enqaqed in lobbvinq? No
If so, specify the name of lobbyist(s) and principal(s):
Department
Management and Budget
Sponsor(s)
Co-sponsor(s)
Condensed Title
5:02 p.m. 2nd Rdg, Adopt Final Ad Valorem Millage-Normandy Shores Loc Gov. OMB
Previous Action (For City Clerk Use Only)
First Reading Public Hearing on 9/17/2025 - R7 E
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