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HomeMy WebLinkAboutResolution 2026-34113RESOLUTION NO 2026-34113 A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA, ADOPTING THE SECOND AMENDMENT TO THE GENERAL FUND, ENTERPRISE FUNDS, INTERNAL SERVICE FUNDS, AND SPECIAL REVENUE FUNDS BUDGETS FOR FISCAL YEAR 2026 AS SET FORTH IN THIS RESOLUTION AND IN THE ATTACHED EXHIBIT "A." WHEREAS, the budgets for the General Fund, Enterprise Funds, Internal Service Funds, and Special Revenue Funds for Fiscal Year (FY) 2026 were adopted by the Mayor and City Commission on September 30, 2025, through Resolution No. 2025-33945; and WHEREAS, the First Amendment to the General Fund, Enterprise Funds, Internal Service Funds, and Special Revenue Funds budgets for FY 2026 was adopted by the Mayor and City Commission on November 20, 2025, through Resolution No. 2025-33954; and WHEREAS, at the September 30, 2025 City Commission meeting, the Mayor and City Commission directed the Administration to develop a plan to distribute $11,000,000 of the projected FY 2025 year-end General Fund surplus to residents; and WHEREAS, at the November 20, 2025 City Commission meeting, the Mayor and City Commission, through Resolution No. 2025-33952, approved setting aside $13,437,000 for future commitments, pending Commission direction, which represented the remaining preliminary FY 2025 General Fund year-end surplus; and WHEREAS, on December 17, 2025, the Mayor and City Commission, through Resolution No. 2025-34050, approved the Miami Beach Homestead Relief Program and funding in the amount of $7,047,500 for this program to provide a one-time $500 payment to each of the 14,095 qualified homesteaded parcels as of January 2, 2025, listed in the tax roll provided by the Miami - Dade Property Appraiser's Office on October 6, 2025, which excludes 11 parcels noted as vacant land and vacant extra features other than parking (limited to one payment per parcel), as well as the acquisition of the property at 7605 Collins Avenue for general municipal purposes from the Building Department; and WHEREAS, in addition to the program ($7,047,500) and property acquisition costs ($6,521,000) that total $13,568,500 (rounded up to $13,569,000 for budget purposes), additional expenditures totaling $21,000 associated with the approved Miami Beach Homestead Relief Program comprised of $10,000 for the purchase and printing of the checks by the Finance Department and $11,000 in postage costs to be incurred by Central Services that will be reimbursed by the Finance Department for mailing of the checks are anticipated; and WHEREAS, this proposed FY 2026 budget amendment seeks to, therefore, appropriate $13,589,500 (rounded up to $13,590,000 for budget purposes) in the FY 2026 General Fund budget from the preliminary FY 2025 year-end General Fund surplus of $13,437,000 that was set aside for future commitments plus $153,000 from General Fund reserves, in order to fully implement the directives that were adopted by the Mayor and City Commission on December 17, 2025; and WHEREAS, in addition, the City of Miami Beach has received a $10,000 grant donation from the Barry S. Sternlicht Foundation which is proposed to be appropriated in the Office of the Mayor and City Commission's FY 2026 General Fund operating budget for the purpose of supporting senior citizens' programming and activities within the City. NOW, THEREFORE, BE IT DULY RESOLVED BY THE MAYOR AND CITY COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA, that, following a duly noticed public hearing on February 5, 2026, the Mayor and City Commission hereby adopt the Second Amendment to the FY 2026 General Fund, Enterprise Funds, Internal Services Funds, and Special Revenue Funds budgets as set forth in this Resolution and in the attached Exhibit "A." PASSED and ADOPTED this S day of ATTEST: -3//, FEB 0 9 2026 / Rafael E. Granado, City Clerk r-ebruary .2026. Steven Meiner, Mayor APPROVED AS TO FORM & LANGUAGE & FOR EXECUTION -0-0 City Attomey Date K Exhibit "A" GENERAL FUND REVENUES Operating Revenues Ad Valorem Taxes Ad Valorem- Capital Renewal & Repl. Ad Valorem- Pay -As -You -Capital Other Taxes Licenses and Permits Intergovernmental Charges for Services Fines & Forfeits Interest Earnings Rents & Leases Miscellaneous ResortTax Contribution Other Non -Operating Revenue Use of General Fund Reserves/Prior Year Surplus Total General Fund APPROPRIATIONS Department Mayor and Commission City Attorney City Clerk City Manager Finance Human Resources Marketing and Communications Office of Management and Budget Procurement Code Compliance Economic Development Housing & Community Services Planning Tourism and Culture Capital Improvement Projects Environment & Sustainability Facilities Management Parks & Recreation Public Works Fire Police Citywide Accounts (Net of Transfers) Subtotal General Fund TRANSFERS Capital Reserve Information & Technology Tech Pay -As -You -Go Capital General Fund Reserve Budget Stabilization Capital Renewal & Replacement Education Initiatives Streets and Sidewalk Renewal & Replacement Sanitation Transportation & Mobility Subtotal Transfers Total General Fund FY 2026 2nd Budget FY 2026 Amended Budget Amendment Revised Budget $ 288,381,500 $ 288,381,500 $ 4,656,000 $ 4,656,000 $ 5,891,000 $ 5,891,000 $ 28,947,000 $ 28,947,000 $ 26,765,000 $ 26,765,000 $ 13,132,000 $ 13,132,000 $ 17,990,000 $ 17,990,000 $ 2,105,000 $ 2,105,000 $ 8,108,000 $ 8,108,000 $ 9,378,000 $ 9,378,OD0 $ 16,869,500 $ 10,000 $ 16,879,500 $ 41,247,000 $ 41,247,000 $ 15,067,000 $ 15,067,000 $ 13,907,000 $ 13,590,000 $ 27,497,000 $ 492,444,000 $ 13,60 ,000 $ 506,044,000 FY 2026 2nd Budget FY 2026 Amended Budget Amendment Revised Budget $ 4,283,000 $ 10,000 $ 4,293,000 $ 9,027,000 $ 9,027,000 $ 3,001,000 $ 3,001,000 $ 4,199,500 $ 4,199,500 $ 9,030,000 $ 21,000 $ 9,051,OD0 $ 3,625,000 $ 3,625,000 $ 3,276,000 $ 3,276,000 $ 1,936,000 $ 1,936,000 $ 3,484,000 $ 3,484,000 $ 7,571,000 $ 7,571,000 $ 3,032,000 $ 3,032,000 $ 6,313,000 $ 6,313,000 $ 6,274,000 $ 6,274,000 $ 4,185,000 $ 4,185,000 $ 6,461,000 $ 6,461,000 $ 2,574,000 $ 2,574,000 $ 5,021,000 $ 5,021,000 $ 52,114,000 $ 52,114,000 $ 19,367,000 $ 19,367,000 $ 134,079,000 $ 134,079,000 $ 167,132,000 $ 167,132,000 $ 12,376,000 $ 7,048,000 $ 19,424,000 $ 468,360,500 $ 7,079,000 $ 475,439,500 $ 978,000 $ 978,000 $ 300,000 $ 300,000 $ 11,234,000 $ 6,521,000 $ 17,755,000 $ 3,128,000 $ 3,128,000 $ 113,500 $ 113,500 $ 5,760,000 $ 5,760,000 S 1,951,000 $ 1,951,000 $ 360,000 $ 360,000 $ 120,000 $ 120,000 $ 139,000 $ 139,000 $ 24,093,500 $ 6,521,000 $ 30,604,500 $ 492,444,000 $ 13,600,000 $ 506,044,000 Exhibit "A" FY 2026 2nd Budget FY 2026 ENTERPRISE FUNDS Amended Budget Amendment Revised Budget REVENUE/APPROPRIATIONS Building $ 21,852,000 $ 21,852,000 Convention Center $ 48,265,000 $ 48,265,000 Parking $ 58,236,000 $ 58,236,000 Sanitation $ 29,133,000 $ 29,133,000 Water $ 51,934,000 $ 51,934,000 Sewer $ 70,806,000 $ 70,806,000 Stormwater $ 42,660,000 $ 42,660,000 Total Enterprise Funds $ 322,886,000 $ - $ 32Z886,000 FY 2026 2nd Budget FY 2026 INTERNALSERVICE FUNDS Amended Budget Amendment Revised Budget REVENUE/APPROPRIATIONS Central Services $ 1,169,000 $ 11,000 $ 1,180,000 Fleet Management $ 21,730,000 $ 21,730,000 Information Technology $ 22,123,000 $ 22,123,000 Medical & Dental Insurance $ 57,259,000 $ 57,259,000 Office of Inspector General $ 2,267,000 $ 2,267,000 Facilities Management $ 13,768,000 $ 13,768,000 Risk Management $ 30,354,000 $ 30,354,000 Total Internal Service Funds $ 148,670,000 $ 11,000 $ 148,681,000 FY 2026 2nd Budget FY 2026 SPECIAL REVENUE FUNDS Amended Budget Amendment Revised Budget REVENUE/APPROPRIATIONS Education Initiatives $ 3,060,000 $ 3,060,000 Resort Tax $ 112,842,000 $ 112,842,000 Tourism and Hospitality Scholarships $ 58,000 $ 58,000 Cultural Arts Council $ 1,855,000 $ 1,855,000 Sustainability $ 1,098,000 $ 1,098,000 Waste Haulers $ 113,000 $ 113,000 Normandy Shores $ 343,000 $ 343,000 Biscayne Point Special Taxing District $ 383,000 $ 383,000 Allison Island Special Taxing District $ 752,000 $ 752,000 Biscayne Beach Special Taxing District $ 269,000 $ 269,000 Miami City Ballet $ 109,000 $ 109,000 Sth & Alton Garage $ 1,028,000 $ 1,028,000 7th Street Garage $ 2,623,000 $ 2,623,000 Transportation & Mobility $ 14,951,000 $ 14,951,000 Tree Preservation $ 503,000 $ 503,000 Commemorative Tree Trust $ 2,000 $ 2,000 People's Transportation Plan $ 5,528,000 $ 5,528,000 Police Confiscation Fund - Federal $ 126,000 $ 126,000 Police Confiscation Fund - State $ 71,000 $ 71,000 Police Training $ 29,000 $ 29,000 Red Light Camera $ 913,000 $ 913,000 Residential Housing $ 937,000 $ 937,000 E-911 $ 933,000 $ 933,000 Information&Technology Tech $ 1,897,000 $ 1,897,000 Art in Public Places $ 121,000 $ 121,000 Beachfront Concession Initiatives $ 79,000 $ 79,000 Resiliency $ 3,393,000 $ 3,393,000 Sustainability & Resiliency $ 440,000 $ 440,000 Biscayne Bay Protection Trust $ 179,000 $ 179,000 Adopt -A -Bench $ 20,000 $ 20,000 Brick Paver $ 5,000 $ 5,000 Relocation Services $ 42,000 $ 42,000 Festival of the Arts $ 39,000 $ 39,000 Beach Renourishment $ 302,000 $ 302,000 Total Special Revenue Funds $ 155,043,000 $ $ 155,043,000 Resolutions - R7 A MIAMI BEACH COMMISSION MEMORANDUM TO: Honorable Mayor and Members of the City Commission FROM: Eric Carpenter, Executive Director DATE: February 5, 2026 2:00 p.m. Public Hearing TITLE: A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA, ADOPTING THE SECOND AMENDMENT TO THE GENERAL FUND, ENTERPRISE FUNDS, INTERNAL SERVICE FUNDS, AND SPECIAL REVENUE FUNDS BUDGETS FOR FISCAL YEAR 2026 AS SET FORTH IN THIS RESOLUTION AND IN THE ATTACHED EXHIBIT "A." RECOMMENDATION The Administration recommends that the Mayor and City Commission adopt the attached Resolution. STRATEGIC PLAN SUPPORTED Organizational Innovation — Ensure strong fiscal stewardship BACKGROUND/HISTORY The budgets for the General Fund, Enterprise Funds, Internal Service Funds, and Special Revenue Funds for Fiscal Year (FY) 2026 were adopted by the Mayor and City Commission on September 30, 2025, through Resolution No. 2025-33945. The First Amendment to the General Fund, Enterprise Funds, Internal Service Funds, and Special Revenue Funds budgets for FY 2026 was adopted by the Mayor and City Commission on November 20, 2025, through Resolution No. 2025-33954. ANALYSIS GENERALFUND Miami Beach Homestead Relief Program and 7605 Collins Avenue Property Acquisition At the September 30, 2025 City Commission meeting, the Mayor and City Commission directed the Administration to develop a plan to distribute $11,000,000 of the FY 2025 year-end General Fund surplus that was projected as of the third quarter of FY 2025 to residents. As part of the FY 2025 year-end budget amendment that was approved by the Mayor and City Commission at the November 20, 2025 City Commission meeting, the Mayor and City Commission, through Resolution No. 2025-33952, approved setting aside $13,437,000 for future commitments, pending Commission direction, which represented the remaining preliminary FY 2025 General Fund surplus. 1115 of 2180 On December 17, 2025, the Mayor and City Commission adopted Resolution No. 2025-34050, approving the Miami Beach Homestead Relief Program and funding in the amount of $7,047,500 to provide a one-time $500 payment to each of the 14,095 qualified homesteaded parcels as of January 2, 2025, listed in the tax roll provided by the Miami -Dade Property Appraiser's Office on October 6, 2025, which excludes 11 parcels noted as vacant land and vacant extra features other than parking (limited to one payment per parcel), as well as the acquisition of the property at 7605 Collins Avenue for general municipal purposes from the Building Department. In addition to the program ($7,047,500) and property acquisition costs ($6,521,000) that total $13,568,500 (rounded up to $13,569,000 for budget purposes), other expenditures associated with the Miami Beach Homestead Relief Program, specifically for the purchase, printing, and mailing of the checks to eligible property owners, are anticipated and proposed to be funded as part of this budget amendment. These additional expenditures totaling $21,000 are comprised of $10,000 for the purchase and printing of the checks by the Finance Department and $11,000 for postage costs to be incurred by Central Services that will be reimbursed by the Finance Department for mailing of the checks. Incorporating these additional costs ensures that the program will be fully funded and can be executed efficiently. This proposed budget amendment seeks to, therefore, appropriate $13,589,500 (rounded up to $13,590,000 for budget purposes) in the FY 2026 General Fund budget from the preliminary FY 2025 year-end General Fund surplus of $13,437,000 that was set aside for future commitments plus $153,000 from General Fund reserves, in order to implement the directives that were adopted by the Mayor and City Commission on December 17, 2025. The Sternlicht Foundation Donation The Barry S. Sternlicht Foundation, a philanthropic organization established by Barry Sternlicht, founder of Starwood Capital Group, supports charitable initiatives aimed at improving lives and enhancing opportunities in areas such as education, health, and community development. The City of Miami Beach is committed to enhancing the well-being and quality of life of its senior residents through dedicated programs and resources. In alignment with this commitment, the Office of the Mayor has received a $10,000 grant donation from the Sternlicht Foundation designated specifically for senior citizens' programming and activities. This proposed budget amendment is to appropriate the $10,000 donation that has been received by the City as a grant from the Stemlicht Foundation in the Office of the Mayor and City Commission's FY 2026 General Fund operating budget to be utilized specifically for senior citizens' programming and activities in the City. FISCAL IMPACT STATEMENT See detailed information provided above. 1116 of 2180 Exhibit "A" FY 2026 Znd Budget FY 2026 GENERAL FUND Amended Budget Amendment Revised Budget REVENUES Operating Revenues Ad Valorem Taxes Ad Valorem- Capital Renewal & Repl. Ad Valorem- Pay -As -You -Capital Other Taxes Licenses and Permits Intergovernmental Charge s for Se rvi ce s Fines & Forfeits Interest Earnings Rents & Leases Miscellaneous Resort Tax Contribution Other Non -Operating Revenue Use of General Fund Reserves/Prior Year Surplus Total General Fund 5 288,381,500 5 288,381,500 $ 4,656,000 $ 4,656,000 5 5,891,000 5 5,891,000 $ 28,947,000 $ 28,947,000 5 26,765,000 $ 26,765.000 $ 13,132.000 $ 13,132,000 5 17,990.000 $ 17,990,000 5 2,105,000 5 2,105,000 5 8,108,00o $ 8,108,000 5 9,378,000 $ 9.378.000 5 I6.869,S00 5 10,000 5 16,879,500 $ 41,247,000 $ 41,247,000 $ 15,067,OD0 5 15,067.000 $ 13,907,000 $ 13,590,000 S 27.497,OW $ 492,444,000 5 13,600,000 $ 506,o44,o00 FY 20M Znd Budget FY 2026 Amended Budget Amendment Revised Budget APPROPRIATIONS Departrnent Mayor and Commission 5 4,293,000 5 10,000 S 4,293,000 City Attorney 5 9,027,000 5 9,027,000 City Clerk 5 3,001,000 5 3,001.000 City Manager $ 4,199,500 S 4,199,500 Finance $ 9,030.000 5 21,000 5 %051,000 Human Resources $ 3,625,000 $ 3,625,000 Marketing and Communications $ 3.276,000 $ 3,276.000 Office of Management and Budget 5 1,936.000 5 1,936,000 Procurement $ 3.484,000 5 3,484,000 Code Compliance 5 7,571.000 5 7,571,000 Economic Development 5 3,032,000 5 3,032,000 Housing & Community Service's 5 6.313,000 $ 6.313,000 Planning 5 6,274,000 5 6,274,000 Tourism and Culture $ 4,185,000 $ 4,195,000 Capital Improvement Projects S 6,461,000 $ 6,461,000 Environment & Sustainability $ 2,574,000 $ 2,574,000 Facilities Management 5 5,021,000 $ 5.021,000 Parks & Recreation $ 52.114,000 $ 52,114,000 Public Works $ 19.367,000 5 19,367,000 Fire $ 134,079.000 $ 134,079,000 Police 5 167.132,000 5 167,132,000 Citywide Accounts (Net of Transfers) $ 12376,000 S 7.048,000 5 19.424,000 Subtotal General Fund $ 469,360,500 $ 7,079,000 $ 475,439,500 TRANSFERS Capital Reserve 5 978,000 $ 978,000 Information & Technology Tech $ 300,000 5 300,000 Pay -As -You -Go Capital $ 11,234,000 $ 6,521,000 $ 17,755,000 General Fund Reserve $ 3,128,000 5 3,128,000 Budget Stabilization $ 113.S00 $ 113.500 Capital Renewal & Replacement $ 5,760,000 $ 5,760,000 Education Initiatives $ 1.951.000 S 1,9S1,000 Streets and Sidewalk Renewal & Replacement 5 360,000 $ 360,000 Sanitation 5 120,000 $ 120,000 Transportation & Mobility $ L39,000 5 139,000 Subtotal Transfers $ 24,0831500 S 6,521,000 5 30,604,S00 Total General Fund S 492,444,000 $ 13,600,000 S 506,044,000 tt 1117 of 2180 Exhibit "A" FY ZOM 2nd Budget FY 2026 ENTERPRISE FUNDS Amended Budget Amendment Revised Budget REV ENUE/APPROPRIATION S Building $ 11.852.000 5 21,852,000 Convention Center 5 49,265,000 $ 48.265.000 Parking $ 58,236,000 S 58,I36,000 Sanitation 5 29,133,000 5 29,133,000 Water 5 51,934,000 $ 51,934,000 Sewer 5 70,806,000 5 70,806,000 Stormwater 5 42,660,000 $ 42,66Q000 Total Enterprise Funds S 3Z2,386,000 S $ 322,SKWO FY 20M 2nd Budget FY 20M INTERNAL SERVICE FUNDS Amended Budget Amendmert Revised Budget REVENUE/APPROPRIATIONS Central Services $ 1,169,000 $ 11,000 S 1.180,000 Fleet Management 5 21,730,000 5 21,730,000 Information Technology 5 22,123,000 S 22.123,Oo0 Medical& Dental Insurance $ 57,2S9,000 $ 57,259,000 Office of Inspector General $ 2,267,000 $ 2,267,000 Facilities Management S 13,769,000 5 13,768,000 Risk Management $ 30,354,000 $ 30,354,000 Total Internal Service Funds S 148,670,0W $ 11,0W S 146,6MOM FY 20M 2nd Budget FY 2026 SPECIAL REVENUE FUNDS Amended Budget Amendment Revised Budget REVENUE/APPROPRIATIONS Education Initiatives 5 3.060,000 $ 3,060,000 Resort Tax $ 112.842.000 S 112,842,000 Tourism and Hospitality Scholarships $ S8.000 5 59,000 Cultural Arts Council 5 1,$SS.000 S 1,855,o00 Sustainability $ 1,098,000 $ 1,098,000 Waste Haulers $ 113.000 5 113,000 Normandy Shores $ 343,000 S 343.000 Biscayne Point Special Taxing District $ 383.000 $ 383,000 Allison. Island Special Taxing District $ 752,000 $ 752,000 Biscayne Beach Special Taxing District 5 269.000 5 269.000 Miami City Ballet $ 109,000 5 109,000 5th & Alton Garage $ 1,028,000 $ 1,028,000 Ah Street Garage 5 2,623,000 5 2.623,000 Transportation & Mobility $ 14,951,000 $ 14,951,000 Tree Preservation $ 503.000 $ 503,000 Commemorative Tree Trust $ 2,000 $ 2,000 People's Transportation Plan $ 5,528,000 5 5,52&000 Police Confiscation Fund - Federal $ 126,000 5 126,000 Police Confiscation Fund - State $ 71,000 $ 71,000 Police Training $ 29,000 $ 29,OW Red Light Camera 5 913,000 $ 913,OW Residential Housing $ 937,000 $ 937,000 E-911 $ 933,000 $ 933,000 Information & Technology Tech $ 1,897,000 $ 1.997,000 Art in Public Places $ 121,000 $ 121,000 Beachfront Concession Initiatives $ 79,000 $ 79,000 Resiliency $ 3.393,000 $ 3,393,000 Sustainability & Resiliency $ 440,000 5 440,000 Biscayne Bay Protection Trust $ 179,o00 $ 179,000 Adopt -A -Bench $ 20,000 5 20.000 Brick Paver $ 5.000 $ 5.000 Relocation Services 5 42,000 $ 42,000 Festival of the Arts S 39,000 $ 39,000 Beach Renourishment S 302,000 $ 302,OW Total Special Revenue Funds $ 155,043,000 $ $ 155,043,000 1118 of 2180 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.miamibeachfi.gov/city-hall/city-clerk/meeting-notices/ FINANCIAL INFORMATION See detailed information provided above. CONCLUSION The City Administration recommends that the Mayor and City Commission adopt the Second Amendment to the General Fund, Enterprise Fund, Internal Service Fund, and Special Revenue Fund budgets for FY 2026 described herein and further detailed in the attached Exhibit "A." Applicable Area Citywide Is this a "Residents Right to Know" item, Is this item related to a G.O. Bond pursuant to City Code Section 2-17? Proiect? No Was this Agenda Item initially requested by a lobbyist which, as defined in Code Sec. 2-481, includes a principal engaged in lobbying? No If so, specify the name of lobbyist(s) and principal(s): Department Management and Budget Sponsor(s) Co-sponsors) Condensed Title 2:00 p.m. PH, Adopt 2nd Amendment to FY 2026 Operating Budget. OMB Previous Action (For City Clerk Use Only) 1119 of 2180