2000-24045 RESO
RESOLUTION NO. 2000-24045
A RESOLUTION OF THE BOARD OF DIRECTORS OF THE
NORMANDY SHORES LOCAL GOVERNMENT
NEIGHBORHOOD IMPROVEMENT DISTRICT SETTING 1)
THE PROPOSED 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 OPERATING
MILLAGE RATE AND BUDGET FOR FISCAL YEAR (FY)
2000/01; FURTHER AUTHORIZING THE CITY MANAGER
TO TRANSMIT TillS INFORMATION TO THE MIAMI-
DADE COUNTY PROPERTY 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, acting as the Board of Directors of the
Normandy Shores Local Government Neighborhood Improvement District; and
WHEREAS, the City of Miami Beach is required to advise the Miami-Dade County
Property Appraiser of the Proposed Normandy Shores Neighborhood Improvement 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 NEIGHBORHOOD
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:
(I) Proposed Normandy Shores Local Govermnent Neighborhood Improvement District
Operating Millage Rate for FY 2000/0 I
General Operating
0.953 mills
(2)
Rolled-Back Rate
0.923 mills
,
(3) The first public hearing on the proposed Normandy Shores Local Government
Neighborhood Improvement District operating millage rate and tentative budget for FY
2000/01 shall be held on Thursday, September 14, 2000 at 5:02 P.M., in the City
Commission Chambers, City Hall, 1700 Convention Center Drive, Miami Beach, Florida.
PASSED and ADOPTED this 2Q1h day of .llili:, 2000.
fj1 MAYOR
7fl'
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CITY CLERK
APPROVED AS TO
FORM & LANGUAGE
& FOR EXECUTION
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CITY OF MIAMI BEACH
CITY HALL 1700 CONVENTION CENTER DRIVE MIAMI BEACH, FLORIDA 33139
http:\\ci.miami-beach.fl.us
COMMISSION MEMORANDUM NO. b 32 -00
SUBJECT:
Mayor Neisen O. Kasdin and DATE: July 26, 2000
Members of the City Co~~
Lawrenceff:.' evy ()':rY"" D
City Mana e
A RESO TION OF THE BOARD OF DIRECTORS OF THE NORMANDY
SHORES LOCAL GOVERNMENT NEIGHBORHOOD IMPROVEMENT
DISTRICT SETTING 1) THE PROPOSED 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 OPERATING MILLAGE RATE AND BUDGET FOR
FISCAL YEAR (FY) 2000/01; FURTHER AUTHORIZING THE CITY
MANAGER TO TRANSMIT THIS INFORMATION TO THE MIAMI-DADE
COUNTY PROPERTY APPRAISER IN THE FORM REQUIRED BY
SECTION 200.065, FLORIDA STATUTES.
TO:
FROM:
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 Improvement
District, adopt the attached resolution which authorizes the City Manager to transmit the following
information to the Miami-Dade County Property Appraiser:
I) Proposed Operating Millage Rate of the Normandy Shores Neighborhood Improvement
District for FY 200010 I:
General Operating
0.953 mills
2)
Rolled Back Rate (Truth In Millage)
0.923 mills
3) The first public hearing to consider the proposed Normandy Shores Neighborhood
Improvement District operating millage rate and tentative budget for FY 2000101 shall be
at 5:02 P.M., Thursday, September 14, 2000 in the City Commission Chambers, City Hall,
1700 Convention Center Drive, Miami Beach, Florida.
AGENDA ITEM (2...10
DATE'- '2..(Q -Ou
Normandy Shores FY 2000101 Tentative Millage
Page Two
July 26, 2000
BACKGROUND
The Normandy Shores Local Govermnent Neighborhood Improvement 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 200010 I represents its seventh year of operation.
It 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". Based on the January I, 2000, "Certification of
Taxable Values" for the district, the highest taxable property assessment within the district is valued
at $524,547, which requires a millage rate of 0.953; this millage yields an assessment of $499.89
(less than $500).
Statutory ReqJ.Jirement
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 June 30, 2000), 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 Fiscal Year 200010 I.
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 0.953
millage rate would require an expensive mailing and advertising process to each an every property
owner of Miami Beach. Therefore, this proposed millage rate is viewed as the ceiling.
ANALYSIS
On June 30, 2000, the City received the "2000 Certification of Taxable Value" from the Property
Appraiser's Office stating that the taxable value for Normandy Shores is $57,376,980, which
included $51,869 in new construction. The preliminary value represents an increase of 3.6 percent
over 1999's final value of $55,399,290. Alternately, the increase is 2.5 percent over 1999's
preliminary value of$55,956,579. The difference of$557,289 between 1999's preliminary and final
values represents the equalization loss of one percent due to appeals.
Operatinli! Millal:e and Budl:et
The tentative ad valorem millage recommended by the Administration is 0.953 mills to provide the
level of security required by this district. At this millage, no property owners tax will exceed $500.
This tax levy will generate proceeds of $52,766. The total operating budget to provide security
services to this district is $94,650. This is comparable to the current year end projections. The
Normandy Shores FY 2000101 Tentative Millage
Page Three
July 26, 2000
difference between the revenues which will be generated from ad-valorem tax proceeds and the total
budgetary requirement of the district must be supplemented by a contribution from the General Fund
in the amount of$41,884 or 44% of the total operating budget.
The General Fund has funded this difference for each of the six years since the District was
established. The amount provided by the General Fund for this purpose in FY I 999/00 was $39,682.
During FY 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. The City Attomey's Office is reviewing the issue regarding the dependent status of the
District. It was further agreed that the City would continue to supplement the District at current
levels until both issues were resolved.
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 (0.953)
and the principal taxing authority (7.499) totals 8.452 mills, which is 1.548 mills less than the 10
mill cap.
First Public Hearini
The fust public hearing on the proposed operating millage rate and tentative budget for FY 2000101
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 I st). Other guidelines are: I) 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) If 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).
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 3,10,17
September II and 20
September 13
Sundays
Miami-Dade County Public Hearings
Miami-Dade County School Board Public Hearing
Of the remaining days, it is recommended that the first public hearing be set for 5:02 P.M., Thursday,
September 14,2000 in the City Commission Chambers, City Hall, 1700 Convention Center Drive,
immediately following the City of Miami Beach's public hearing. Because no Commission meeting
is set for that date, this will be a special meeting of the Commission.
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