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Res No 149-13-13967o-, f?: Ee pc; 4a RESOLUTION NUMBER: 149 -13 -13967 A Resolution of the City of South Miami, Florida, relating to the City's 2013 /2014 fiscal year budget; advising the Miami - Dade County Property Appraiser of its proposed millage rate of 4.3639 mills; its rolled -back rate of 4.1948 mills and announcing the dates of public hearing to consider the proposed millage rate and tentative budget. WHEREAS, Florida Statute 200.065 requires that within 35 days of Certificate of Value each taxing authority shall advise the property appraiser of its proposed millage rate, its rolled -back rate computed pursuant to sub - section (1) and of the date, time and place when a public hearing will be held to consider the proposed millage rate and tentative budget; and WHEREAS, the Certification of Value was made on July 1, 2013; and WHEREAS, the City's Administration computed the proposed millage rate and the rolled -back rate; and WHEREAS, the Mayor and City Commission wish to comply with the aforesaid Statute. NOW, THEREFORE, BE IT RESOLVED BY THE MAYOR AND CITY COMMISSION OF THE CITY OF SOUTH MIAMI, FLORIDA THAT: Section I. The City Administration shall advise the property appraiser that the proposed millage rate of the City of South Miami, Florida for the 2013/2014 fiscal year budget is 4.3639 mills and that the rolled -back rate computed pursuant to sub- section (1) of Florida Statute 200.065 is 4.1948 mills. Section 2. The date, time, and place of the first and second public budget hearings shall be held to consider the proposed millage rate are as follows: First Budget Hearing- September 10, 2013 at 7:30 p.m., in the City Commission Chambers, 6130 Sunset Drive, South Miami, Florida. Second Budget Hearing -, September 24, 2013 at 7:30 p.m., in the City Commission Chambers, 6130 Sunset Drive, South Miami, Florida. Section 3. Severability. If any section clause, sentence, or phrase of this resolution is for any reason held invalid or unconstitutional by a court of competent jurisdiction, the holding shall not affect the validity of the remaining portions of this resolution. Section 4. Effective Date. This resolution shall become effective immediately upon adoption by vote of the City Commission. Page I of 2 Res. No. 149 -13 -13967 PASSED AND ADOPTED this 16thday of July , 2013. ATTEST: LAM CITY'A COVED AS TO F 3ALITY A EREOF EY Page 2 of 2 APPROVED: . P4�a MAYOR COMMISSION VOTE: 5 -0 Mayor Stoddard: Yea Vice Mayor Liebman: Yea Commissioner Newman: Yea Commissioner Harris: Yea Commissioner Welsh: Yea 0. a: 6, CITY OF SOUTH MIAMI OFFICE OF THE CITY MANAGER INTER - OFFICE MEMORANDUM �; To: The Honorable Mayor & Members of the City Commission From: Steven Alexander, City Manager t; South Miami AII•Amedca COY q' 2001 Copy: Alfredo Riverol, CPA, Cr.FA, CGFM, CGMA, Chief Financial O 'cer Date. July 16, 2013 Agenda Item: Subject: Tentative Millage Rate for FY 2013 -2014 Request: A Resolution of the City of South Miami, Florida, relating to the City's 201312014 fiscal year budget; advising the Miami -Dade County Property Appraiser of its proposed millage rate of 4.3639 mills; its rolled -back rate of 4.1948 mills and announcing the dates of public hearing to consider the proposed millage rate and tentative budget. BACKGROUND & ANALYSIS The procedures and timetables for taxation and the establishment of the Budget is governed by a series of rules of the State of Florida. These rules are generally referred to as TRIM (Truth -in- Millage). This resolution deals with the establishment of the maximum millage rate, rollback millage rate, and scheduling formal budget public hearings in accordance with TRIM. MAXIMUM MILLAGE RATE A primary source of revenue for municipal government is the property ad valorem tax, which is representative of the property taxes applied to commercial and residential real property and commercial personal property. The rate at which property is taxed is referred to as the millage rate. The amount of taxes paid by a property owner is determined by multiplying the millage rate times each $1,000.00 of assessed property value. Local jurisdictions are required, at the beginning of the budget process, to establish a maximum millage rate. This rate will be advertised by the City and also delivered to the Miami -Dade Property Appraiser. The rate can be decreased by the Commission during the budget process, but it cannot be increased except under extraordinary circumstances. The proposed millage rate being put forth at this time is 4.3639 mills, which represents the City's FY 2013 existing millage rate and approximately 4.03% increase over the rolled -back rate of 4.19480 Page I of 6 :: & k a, However, the Mayor and Commission may want to consider establishing a maximum millage rate of 4.5000 which would generate an additional estimated ad valorem revenue of $168,118; above the current $20,950 which the proposed 4.3639 millage rate generates. During the FY 2014 budget process, the Mayor and Commission may request special projects, set new policies, and /or adopt newly negotiated labor agreements which the additional estimated revenue may assist in off- setting those costs. As mentioned above, the rate can be decreased by the Commission during the budget process, at this point the City is only establishing a maximum millage rate for advertising purposes. For every change of one -tenth of the millage, the ad valorem revenue is affected by an estimated $123,525. Furthermore, Miami -Dade County 2013 preliminary average taxable residential value is $184,990. Under the proposed millage rate of 4.3639, using the Miami -Dade County's average taxable value, residential taxpayers would be incurring an additional $16.21 on their 2013 annual tax bill; the additional tax amount equals .04 cents a day. FY 2013 FY 2014 T aAd C`Y Vi �.. Mil ffq:v - ;:C w City of South Miami 4.3639 43639 As per the Miami -Dade County Preliminary Average Residential Values FY 2013 FY 2014 Average Taxable Amount $181.275 $184,990 FY 2013 FY 2014 City of South Miami $791.07 21% $807.28 Di ff 21% $16.21 Page 2 of 6 a. h. ft% Furthermore, adopting the current FY 2013 millage rate of 4.3639 would provide the City an estimated Ad Valorem revenue increase of $20,950. Moreover, if the City were to adopt the rolled -back rate of 4.1948, the City's estimated Ad Valorem revenue would decrease by an estimated $187,931 when compared to the City's FY 2013 Ad Valorem revenue estimate. Please find the Millage Calculation table below. MILLAGE CALCULATION MILLAGE CALCULATION �r y r /�pOPTECS ; n� z Jr < s r ; PfiOPOSEp< r vY� CLASSICA�"I+QNJ MILLAGE �ACCOUiT ;MILLAGE r� �' ��z � 20I3-20`I4Y" PY 2tf l v FY 20 %13 JM , 4 l S f •} 3d t X )�yyf i`� fn 9' t54i �� J 1 rYY ii (y l i N'.3 S .i G �� i Ai� MILLAGE RATE 4.3639 4.3639 0% REAL PROPERTY TAXABLE VALUE 1,3629013,904 1,372,6009462 0.78% PERSONAL PROPERTY TAXABLE VALUE 64,822,422 60,743,265 -6.29% REAL PROPERTY TAXABLE VALUE 113621013,904 1,372,600,462 0.78% TOTAL TAXABLE VALUE (REAL AND 64,822,422 60,743,265 -6.29% 1,426,836,326 1,433,343,727 0.46% PERSONAL PROPERTY) AD VALOREM REVENUE 6,226,571 69254,969 0.46% 95% OF TAXABLE VALUE (TO ALLOW AD VALOREM REVENUE 5,915,242 51942)220 0.46% FOR DELETIONS & DELINQUENCIES) DEDICATED TAX INCREMENT AMOUNT - 545,666 - 551,694 6,028 FOR DELETIONS & DELINQUENCIES) AD VALOREM BUDGET ESTIMATE ' `'j` ' S,3b9;577 5,390,527' 20,950 s. r 5,369,577 � , 187931` MILLAGE CALCULATION DIFFERENCE - 208,882 Page 3of6 E2 / v S ADOPTED PI;OPOSED,=` ACCOUNT �LA$SIFICATtON, z ;MILLAGE r� �' ��z � � ��><MfLL�AGE � D1FF``� PY 2tf l v FY 20 %13 4 .2 X2013' �< x201 i > r IRK MILLAGE RATE 4.3639 4.1948 4/ REAL PROPERTY TAXABLE VALUE 113621013,904 1,372,600,462 0.78% PERSONAL PROPERTY TAXABLE VALUE 64,822,422 60,743,265 -6.29% TOTAL TAXABLE VALUE (REAL AND 1,426,836,326 1,433,343,727 0946% PERSONAL PROPERTY) AD VALOREM REVENUE 61226,571 69012,590 -3.44% 95% OF TAXABLE VALUE (TO ALLOW 5,915,242 5,71 1,961 -3.44% FOR DELETIONS & DELINQUENCIES) DEDICATED TAX INCREMENT AMOUNT - 545,666 - 5309316 - 15,350 AD YALO,REM BUDGET. ESTIMATE> 5,369,577 5,181,b45 187931` DIFFERENCE - 208,882 Page 3of6 E2 t q, k k: The Miami -Dade County Property Appraiser certified the Taxable Value within the City of South Miami at $1,433,343,727. This valuation represents a .46% increase from the FY 2012 -13 level of $1,426,836,326. Below please find a detail breakdown of the City's 2013 taxable values and 2012 taxable values by property type. PROPERTY TYPE COUNT 2013 TAXABLE VALUE COUNT 2012 TAXABLE VALUE SINGLE FAMILY 2,854 59290759776 2,855 581,975,705 CONDOMINIUM 789 819843,693 789 78,590,330 MULTI FAMILY 95 10795892522 95 102,879,356 COMMERCIAL 616 532,011,353 616 535,690,452 INDUSTRIAL 30 12,636,438 27 11,242,549 AGRICULTURE 1 581,009 1 603,298 VACANT LAND 211 29,919,857 215 32,128,104 INSTITUTIONAL 37 11,140,983 37 11,034,433 rOVFRNMFNTAI 52 909 QA1 U d IIAIA7 -- . .. .1 ..._....._ rwe9ff 1W 09� 99 OTHER PROPERTIES 8 32897,888 7 31545,430 REAL ESTATE PARCELS 403 11372,606,462 41696 113621013,904 PERS PROP & CENT ASSD 60,743,265 64,822,422 ALL ASSESSED PROPERTY 1,433,349,727 19426,836,326 This increase is attributable to signs of the economy stabilizing. The City experienced an assessed real property value increase of $6,507,401 or 0.46 %. Tangible personal property assessed values decreased by $4,079,157 or 6.29 %. Tangible personal property (TPP) is everything that is not real estate (land, buildings and improvements). It includes furniture, fixtures, tools, computer equipment, machinery, office equipment, supplies, leasehold improvements, leased equipment, signage, and any other equipment used in a business. Furniture and fixtures used in a rental unit (condo, apt, house) are also taxable. New Construction increased by $13,582,464 or 358.67%. Rolled -back Millage Rate Cities are also required to calculate what is known as the "Rolled -back Millage Rate." This is the calculated tax rate at which the City would receive the same ad valorem revenue as in the previous year, excluding current year new taxable values (New Construction, additions, etc.). The 2013 adjusted taxable value increased from the prior year's final gross taxable value by $72,237,841 or 5.31 %; hence, the rolled -back millage rate for the City of South Miami is 4.1948. This rolled -back rate represents a 3.87% decrease in our current millage rate of 4.3639. *: k n (r. 4, 41 t A significant impact to the rolled -back rate is due to the increase in the 2013 property assessed values from 2012's FINAL assessed property value which was a 4.61% reduction by the Value Adjustment Board (VAB) plus a .46% increase in the 2013's assessed property value when compared to the 2012's preliminary taxable value. 7 -1 -2013 Preliminary Taxable Value 2012 FINAL Gross Table Value 7 -1 -2012 Preliminary Taxable Value Thus, the Administration millage rate will allow the going projects without an tonight will be the highest be able to re- consider the only for rates lower than v Budget Hearing Schedule 1,433,349,727 0.46% 19361 o 1111886 -4.61 19426,836,326 -4.15% recommends a proposed millage rate City to continue with regular necessa increase in tax rate. Whatever rate possible rate for this coming fiscal year. rate during the FY 14 budget hearings ✓hat is set tonight. of 4.3639 mills. This ry operations and on- the Commission sets The Commission will in September of 2013 The City is required to hold two formal Budget Public Hearings. There are guidelines on when these hearings must be held. Additionally, a local municipality cannot hold a budget hearing on the same date as either the County or the School Board budget hearings. There are also special advertising requirements for these hearings. With the aforementioned constraints it is recommended that the following schedule be established: First Budget Hearing Tuesday September 10, 2013 City of South Miami City Hall 7:30 PM Commission Chambers 6130 Sunset Drive South Miami, FL 33143 Second Budget Hearing Tuesday, September 24, 2013 City of South Miami City Hall 7:30 PM Commission Chambers 6130 Sunset Drive South Miami, FL 33143 Additionally, it is recommended that the Budget Workshop be scheduled as follows: Budget Workshop Thursday, August 29, 2013 City of South Miami City Hall 9:00 AM Commission Chambers 6130 Sunset Drive South Miami, FL 33143 Page 5 of 6 G, k:. 46 Attachments Resolution South Miami 2013 Roll by Property Type 2012 -13- year -to- year - comparison 2013- preliminary -roll- taxing- authority DR 420, 420TIF, & 420MM -P (DRAFTS) Miami -Dade County 2012 & 2013 Preliminary Average Taxable Residential Value A. Page 6 of 6 &'ll c: W W i- m W LLIZ U � J � O z Q 0 a 2 U a. 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MIAMI -DADE COUNTY PROPERTY APPRAISER JULY 15 2013 - CERTIFICATION OF TAXABLE VALUE 2012 2013 PRELIMINARY TAXABLE VALUE NET NEW PRELIMINARY PERCENT TAXABLE BEFORE NEW PERCENT TAXABLE CHANGE TAXING AUTORITY VALUE CONSTRUCTION CHANGE VALUE yTA?�ABLE�,< F' FROM 2012 ,YALUa„ 01 MIAMI 31,333,834,037 32,6431651,475 4.18% 91,918,102 4.47% 011 MIAMI (DDA ) 11,683,065,954 12,462,905,566 6.67% 14,171 872 F ° 1 g7r7 97i7L438' 6.80% l 02 MIAMI BEACH 23,07213211980 24,57814301867 6.53% 78,146 0224 &56,5716,8$9 6.87% 0201 MB NORMANDY SHORES 112,393,414 120,979,773 7.64% 360 092 12133 865 7.96% 03 CORAL GABLES 12,025,562,902 12,206,537,290 1.50% 74,233 300 by12,280F0 5�0; 2.12% 04 HIALEAH 7,224,6501057 61958,825,514 -3.68% 12188T333 6;9Tf,;$47 - 3.50% 05 MIAMI SPRINGS 87694292126 906,260,900 3.40% 43001 609 h 9F1DFz62 X09, 3.86% �Y Yf Y 06 NORTH MIAMI 21063,006,293 21066,543,565 0.17% 18,482446 1.07% 07 NORTH MIAMI BEACH 1,738,361,768 1,7343213,041 -0.24% 61785,068 0.15% 08 OPA -LOCKA 6973830,150 65924412694 -5.50% 268,158 658 /69 882 -5.46% Z ,elY+ i si f/t 09 SOUTH MIAMI 11426,8363326 11415974,320 -0.76% 17,369407 > 1433`343727 0.46% 10 HOMESTEAD 1,802,893,729 1,774,393,329 - 1.58% 30;621,409 y +_ 1,805p.'.1A 738 0.12% 11 MIAMI SHORES 749,828,788 763,611,406 1.84% 520,913 i' 7 =6 4 1 32 31 9: 1.91% 12 BAL HARBOUR 3,172,470,734 33651,048,458 15,09% 1,734 235 y 7$269 15.14% J3,65Z 13 BAY HARBOR ISLANDS 5793865,315 600,030,923 3.48% 2,132 057E a�_� � 632 1626980: ° 3.85 /o 14 SURFSIDE 11062,214,226 11143,351,777 7.64% 719,473 7.71% 15 WEST MIAMI 289,6642055 283,114,470 -2.26% 829 056 a 2$3;9d3,$2�' -1.97% 16 FLORIDA CITY 439,1049372 410,573,298 - 6.50% 4,020 649 >. ` 4111,598,947 -5.58% 17 BISCAYNE PARK 129,671,307 132,6181518 2.27% 171,111 r s 132,789,$29 2.40% 18 EL PORTAL 85,713,619 88,179,450 2.88% 250,891 $8,930 441 3.17% 19 GOLDEN BEACH 633,839,127 6883604,864 8.64% 5,108 412 t i r 693,773 276: 9.45% 20 PINECREST 31639,963,100 31708,764,889 1.89% 28,340 704 3 731, !OS 593. 2.67% 21 INDIAN CREEK 360,6363046 4320016,932 19.79% -9383255 431x,078 677 19.53% 22 MEDLEY 1,752,944,746 11783,834,513 1.76% 13,353 031 > = 1 79718:],544) 2.52% 23 N. BAY VILLAGE 636,142,982 667,151,132 4.87% 11922613 669,073785 5.18% 24 KEY BISCAYNE 517781632,344 6,116,318,960 5.84% 35,584,069 6.46% F: 25 SWEETWATER 1,2371754,905 11274,6533837 2.98% 2,520 007 1277 1Z3 844: 3.18% 26 VIRGINIA GARDENS 181,823,751 183,241,592 0.78% 5 581 a' 183 247 173 0.78% n 27 HIALEAH GARDENS 905,914,474 901,0875626 -0.53% 8,413 278 909,500 90A' 0.40% 28 AVENTURA 7,501,239,017 7,786,949,247 3.81% -516,849 7 786 432 398' 3.80% 30 UNINCORPORATED 54,368,295,998 54,384,754,710 0.03% 1,016,329 896 55,4015084 606' 1.90% 31 SUNNY ISLES BEACH 612583284,331 639001843,377 10.27% 31242o515 1` " 6 904 085 892 10.32% 32 MIAMI LAKES 22469,202,655 21497,475,224 1.15% 12,906 443 % 2,510 381,667: 1.67% 33 PALMETTO BAY 2,41439611782 21397,767,783 0.71% 2t334,618 2460 102401= 0.62% 34 MIAMI GARDENS 33389,256,084 313153149,071 2.19% 9j131,722 3324,28Q793' 1.92% 35 DORAL 81660,7681494 8,809,481,633 1.72% 73,053 158 8 882 534,791 2.56% 36 CUTLER BAY 1,705,481,398 1,753,047,292 2.79% 16,700 126 1 769 7-0741;8 3.77% COUNTY -WIDE 190,6691729,271 196,176,4061086 2.89% 957,429,898 197,133,836,984: 3.39% FIRE AND RESCUE 111,122,163,976 1131476,208,345 2.12% 894,373932 1- 14370582277 2.92% LIBRARY 173,968,062,401 179,301,296,661 3.07% 9141168 383 ,1.8Q215 465 049 3.59% SCHOOLBOARD 20515952276,179 214,142,667,170 4.16% 959,500358 215,102167528 4.62% S FL WATER MNGT DIST 192,216,732,694 198,149,297,855 3.09% 959,500 358 199,108,798 213 3.59% FL INLAND NAV DIST 192,216,732,694 198,1499297,855 3.09% 959,500 358 199108 7982,13 3.59% THE CHILDREN'S TRUST 192,2161732,694 198,149,297,855 3.09% 959,500 358 7,99108 7984213 3159% &. CERTIFICATION OF TAXABLE VALUE DERARTNIENT OF REVENUE DR -420 R. 5/12 Rule 12D- 16.002 Florida Administrative Code Effective 11/12 Year: 2013 County: MIAMI -DADE Principal Authority: Taxing Authority: CITY OF SOUTH MIAMI CITY OF SOUTH MIAMI SECTION I : COMPLETED BY PROPERTY APPRAISER 1. Current year taxable value of real property for operating purposes $ 11372,600,462 (1) 2. Current year taxable value of personal property for operating purposes $ 60,743,265 (2) 3. Current year taxable value of centrally assessed property for operating purposes $ 0 (3) 4. Current year gross taxable value for operating purposes (Line 1 plus Line 1 plus Line 3) $ 11433,343,727 (4) Current year net new taxable value (Add new construction, additions, rehabilitative 5, improvements increasing assessed value by at least 100 %, annexations, and tangible $ 17,369,407 (5) personal property value over 115% of the previous year's value. Subtract deletions.) 6. Current year adiusted taxable value (Line 41 minus Line 5) S 1 Al s c17a -A-)n (6) 7. Prior year FINAL gross taxable value from prior year applicable Form DR -403 series $ 1,361,111,886 (7) 8 Does the taxing authority include tax increment financing areas? If yes, enter number O YES NO Number (8) of worksheets (DR- 420TIF) attached. If none, enter 0 1 Does the taxing authority levy a voted debt service millage or a millage voted for 2 Number 9. years or less under s. 9(b), Article VII, State Constitution? If yes, enter the number of YES ❑✓ NO (9) DR- 420DEBT, Certification of Voted Debt Milloge forms attached. If none, enter 0 0 Property Appraiser Certification I certify the taxable values above are correct to the best of my knowledge. SIGN Signature of Property Appraiser Date HERE Electronically Certified by Property Appraiser 7/1/2013 4:03 PM SECTION 11 : COMPLETED BY TAXING AUTHORITY If this portion of the form is not completed in FULL your taxing authority will be denied TRIM certification and possibly lose its millage levy privilege for the tax year. If any line is not applicable, enter -0 -. 10. Prior year operating millage levy (If prior year millage was adjusted then use adjusted millage from Form DR -422) 4.3639 per $1,000 (10) 11. Prior year ad valorem proceeds (Line 7multiplied by Line 10, divided by 1,000) $ 51939,756 01) 12 Amount, if any, paid or applied in prior year as a consequence of an obligation measured by a $ (12) dedicated increment value (Sum of either Lines 6c or Line 7a for all DR- 420TIFforms) 0 13. Adjusted prior year ad valorem proceeds (Line 11 minus Line 12) $ 51939,756 (13) 14. Dedicated increment value, if any (Sum of either Line 6b or Line 7e for all DR- 420TIFforms) $ 0 (14) 15. Adjusted current year taxable value (Line 6 minus Line 14) $ 1,415,974,320 (15) 16. Current year rolled -back rate (Line 13 divided by Line 15, multiplied by 1,000) 4.1948 per $1000 (16) 17. Current year proposed operating millage rate 4.3639 per $1000 (17) Total taxes to be levied at proposed millage rate (Line 17multiplied by Line 4, divided (18) 18. by 1,000) $ 6,254,969 Continued on page 2 M. 4: DR -420 R. 5/12 Page 2 Instructions on page 3 ❑ county ❑ Independent Special District TYPE of principal authority (check one) 19. (19) ❑ Municipality ❑ Water Management District Applicable taxing authority (check one) ❑✓ Principal Authority ❑ Dependent Special District 20 (20) MSTU ❑ Water Management District Basin 21. Is millage levied in more than one county? (check one) E] Yes ❑✓ No (21) DEPENDENT SPEfr1AL Dl�'TtC'TS AN7 MSS` � "_ ` '; STOP HERS S�GIA�fDSUBM�T r r4 Y a za G .i h K^� ♦ t 22 Enter the total adjusted prior year ad valorem proceeds of the principal authority, all dependent special districts, and MSTUs levying a millage. (The sum of line 13 from aliDR -420 $ 5,939,756 (22) forms) 23• Current year aggregate rolled -back rate (Line 22 divided by Line 15, multiplied by 1,000) 4.1948 per $1,000 (23) 24. Current year aggregate rolled -back taxes (Line 4 multiplied by Line 23, divided by 1,000) $ 61012,590 (24) Enter total of all operating ad valorem taxes proposed to be levied by the principal 25. taxing authority, all dependent districts, and MSTUs, if any. (The sum of Line 18 from ad $ 6,254,969 (25) DR -420 forms) 26 Current year proposed aggregate millage rate (Line 25 divided by tine 4, multiplied $1,000 (26) 4.3639 per by 1,000) Current year proposed rate as a percent change of rolled -back rate (Line 26 divided by 27 4.03 % (27) Line 23, minus 1, multiplied by 100) First public Date: Time: Place: budget hearing I certify the millages and rates are correct to the best of my knowledge. Taxing Authority Certification The millages comply with the provisions of s. 200.065 and the provisions of either s. 200.071 or s. 200.081, F.S. S Signature of Chief Administrative Officer : Date G N Title : Contact Name and Contact Title: ALFREDO RIVEROL, CHIEF FINANCIAL OFFICER STEVEN ALEXANDER, CITY MANAGER H E Mailing Address: Physical Address: R 6130 SUNSET DR 6130 SUNSET DRIVE E City, State, Zip: Phone Number: Fax Number SOUTH MIAMI, FL 33143 305 - 663 -6343 305 - 663 -6346 Instructions on page 3 0; DEPARTMENT OF REVENUE E,. TAX INCREMENT ADJUSTMENT WORKSHEET 4. DR- 420TIF R. 6/10 Rule 12DER11 -10 Florida Administrative Code Eff. 05/11 Year: 2013 County: MIAMI -DADE Principal Authority : Taxing Authority : CITY OF SOUTH MIAMI CITY OF SOUTH MIAMI Community Redevelopment Area: Base Year: SOUTH MIAMI CRA 1998 SECTION I : COMPLETED BY PROPERTY APPRAISER I. Current year taxable value in the tax increment area $ 321,321,702 (1) 2• Base year taxable value in the tax increment area $ 68,437,390 (2) 3. Current year tax increment value (Line 1 minus Line 2) $ 252,884,312 (3) 4. Prior year Final taxable value in the tax increment area $ 295,818,894 (4) 5. Prior year tax increment value (Line4 minus Line2) $ 227,381,504 (5) Property Appraiser Certification I certify the taxable values above are correct to the best of my knowledge. SIGN HERE Signature of Froperty Appraiser :- Uate Electronically Certified by Property Appraiser 7/1/2013 4:03 PM SECTION I). COMPLETED )sY TAXPNG f►t3TH0l�ITY Com EITHER itne 6 oY UnQ 7 a5 a i;!ca�le. o NOTcom late_ both ,lets 6. If the amount to be paid to the redevelopment trust fund IS BASED on.a specific proportion of the tax increment value: 6a. Enter the proportion on which the payment is based. 50.00 % (6a) l7PrlirAtPri inrramant ua6 is (I ino m� rltrnlio� by tho norrontnna nn 1 ino Fnl _ _-- . -__ -_ ..._ _..._.._ -_..._ bp. If value is zero or less than zero, then enter zero on Line 6b $ 126,442,156 (6b) 6c. Amount of payment to redevelopment trust fund in prior year $ 545,666 (6c) 7. If the amount to be paid to the redevelopment trust fund IS NOT BASED on a specific proportion of the tax increment value: 7a. Amount of payment to redevelopment trust fund in prior year $ 0 (7a) 7b. Prior year operating millage levy from Form DR -420, Line 10 0.0000 per $1,000 (7b) 7c Taxes levied on prior year tax increment value (Line 5 multiplied by line 7b, divided by 1,000) $ 0 (7c) 7d Prior year payment as proportion of taxes levied on increment value (Line 7a divided by Line 7c, multiplied by 100) 0.00 % (7d) 7e Dedicated increment value (Line 3 multiplied by the percentage on Line 7d) If value is zero or less than zero, then enterzero on Line 7e $ 0 (7e) Taxing Authority Certification I certify the calculations, millages and rates are correct to the best of my knowledge. 5 Signature of Chief Administrative Officer: Date I G Title Contact Name and Contact Title: N STEVEN ALEXANDER, CITY MANAGER ALFREDO RIVEROL, CHIEF FINANCIAL OFFICER H Mailing Address: Physical Address: E 6130 SUNSET DR 6130 SUNSET DRIVE R E City, State, Zip: Phone Number: Fax Number: SOUTH MIAMI, FL 33143 305 -663 -6343 305- 663 -6346 *; X, A. d, d, f, t,: .Reset Form :, . Print'Form:,.. MAXIMUM MILLAGE LEVY CALCULATION DR- 420MM -P R. 5/12 PRELIMINARY DISCLOSURE Rule 12D- 16.002 DEPARTMENT Florida Administrative Code Or REVENUE For municipal governments, counties, and special districts Effective 11/12 Year: 2013 County: MIAMI -DADE Principal Authority: Taxing Authority: CITY OF SOUTH MIAMI CITY OF SOUTH MIAMI 1 Is your taxing authority a municipality or independent special district that has levied ad Yes No (1) valorem taxes for less than 5 years? IF YES, a STOP HERE. SIGN AND SUBMIT You are not subject to a millage limitation. 2. Current year rolled -back rate from Current Year Form DR -420, Line 16 4.1830 per $1,000 (2) 3. Prior year maximum millage rate with a majority vote from 2012 Form DR- 420MM, Line 13 5.7059 per $1,000 (3) 4. Prior year operating millage rate from Current Year Form DR -420, Line 10 4.3639 per $1,000 (4) 1 /f1L/r'►e'4 its equal to or giresterthan Line' �, skip to =LI "rye � ?AE t� Jf�less, continue�fo ;Line'5 rr Adjust rolled -back rate based on prior year majority -vote maximum millage rate 5. Prior year final gross taxable value from Current Year Form DR -420, Line 7 $ 1,361,111,886 (5) Prior year maximum ad valorem proceeds with majority vote $ (6) 6 (Line 3 multiplied by Line 5 divided by 1,000) 7,766,368 7 Amount, if any, paid or applied in prior year as a consequence of an obligation $ (7) measured by a dedicated increment value from Current Year Form DR -420 Line 12 545,666 8. Adjusted prior year ad valorem proceeds with majority vote (Line 6 minus Line 7) $ 7,220,702 (8) 9. Adjusted current year taxable value from Current Year form DR -420 Line 15 $ 11289,532,164 (9) 10. Adjusted current year rolled -back rate (Line 8 divided by Line 9, multiplied by 1x000) 5.5995 per $1,000 (10) Calculate maximum millage levy Rolled -back rate to be used for maximum millage levy calculation 11, 5.5995 per $1,000 01) (Enter Line 10 if adjusted or else enter Line 2) 12. Adjustment for change in per capita Florida personal income (See Line 12 Instructions) 1.0169 (12) 13. Majority vote maximum millage rate allowed (Line 11 multiplied by Line 12) 5.6941 per $1,000 (13) 14. Two - thirds vote maximum millage rate allowed (Multiply Line 13 by 1.10) 6.2635 per $1,000 (14) 15. Current year proposed millage rate 4.3639 per $1,000 (15) 16. Minimum vote required to levy proposed millage: (Check one) (16) a. Majority vote of the governing body: Check here if Line 15 is less than or equal to Line 13. The maximum millage rate is equal to the majority vote maximum rate. Enter Line 13 on Line 17. b. Two - thirds vote of governing body: Check here if Line 15 is less than or equal to Line 14, but greater than Line 13. The El maximum millage rate is equal to proposed rate. Enter Line 15 on Line 17. c. Unanimous vote of the governing body, or 3/4 vote if nine members or more: Check here if Line 15 is greater than Line 14. ❑ The maximum millage rate is equal to the proposed rate. Enter Line 15 on Line 17. d. Referendum: The maximum millage rate is equal to the proposed rate. Enter Line 15 on Line 17. The selection on Line 16 allows a maximum millage rate of $1,000 (17) 17. (Enter rate indicated by choice on Line 16) 5.6941 per 18. Current year gross taxable value from Current Year Form DR -420, Line 4 $ 1,433,343,727 (18) Continued on page 2 H; 6�. Taxing Authority: DR- 420MM -P CITY OF SOUTH MIAMI R. 5/12 Page 2 19. Current year proposed taxes (Line 15 multiplied by Line 18, divided by 1,000) $ 61254,969 (19) Total taxes levied at the maximum millage rate (Line 17 multiplied by Line 18, divided by 20 1,000) $ 8,161,603 (20) DEPENDENT SPECIAL DISTRICTS r4NO MSTUs STOP HERE SIGN AND SUBMIT y 3 L a - ., r Enter the current year proposed taxes of all dependent special districts & MSTUs levying 21 a millage, (The sum of all Lines 19 from each district's Form DR- 420MM -P) $ 0 (21) 22. Total current year proposed taxes (Line 19 plus Line 21) $ 6,254,969 (22) Total Maximum Taxes Enter the taxes at the maximum millage of all dependent special districts & MSTUs ' 23 $ 0 (23) levying a mil lage (The sum of all Lines 20 from each district's Form DR- 420MM -P) 24. Total taxes at maximum millage rate (Line 20 plus Line 23) $ 8,1611603 (24) Total Maximum Versus Total Taxes Levied Are total current year proposed taxes on Line 22 equal to or less than total taxes at the 25 I P11 YES NO (25) maximum millage rate on Line 24? (Check one) 1 certify the millages and rates are correct to the best of my knowledge. The millages Taxing Authority Certification comply with the provisions of s. 200.065 and the provisions of either s. 200.071 or s. 200.081, F.S. mC Signature of Chief Administrative Officer: Date: G N Title: Contact Name and Contact Title: H STEVEN ALEXANDER, CITY MANAGER ALFREDO RIVEROL, CHIEF FINANCIAL OFFICER E R Mailing Address: Physical Address: E 6130 SUNSET DR 6130 SUNSET DRIVE City, State, Zip: Phone Number: Fax Number: SOUTH MIAMI, FL 33143 305 - 663 -6343 305 - 663 -6346 Complete and submit this form DR- 420MM -P, Maximum Millage Levy Calculation- Preliminary Disclosure, to your property appraiser with the form DR -420, Certification of Taxable Value. Instructions on page 3 a G, r MIAMI -DADE COUNTY PROPERTY APPRAISER 2093 PRELIMINARY AVERAGE AND MEDIAN RESIDENTIAL VALUES JULY 11 2013 Municipality 01 CITY OF MIAMI 02 CITY OF MIAMI BEACH 03 CITY OF CORAL GABLES 04 CITY OF HIALEAH 05 CITY OF MIAMI SPRINGS 06 CITY OF NORTH MIAMI 07 CITY OF NORTH MIAMI BEACH 08 CITY OF OPA -LOCKA 09 CITY OF SOUTH MIAMI 10 CITY OF HOMESTEAD 11 MIAMI SHORES VILLAGE 12 BAL HARBOUR VILLAGE 13 TOWN OF BAY HARBOR ISLANDS 14 TOWN OF SURFSIDE 15 CITY OF WEST MIAMI 16 CITY OF FLORIDA CITY 17 VILLAGE OF BISCAYNE PARK 18 VILLAGE OF EL PORTAL 19 TOWN OF GOLDEN BEACH 20 VILLAGE OF PINECREST 21 VILLAGE OF INDIAN CREEK 22 TOWN OF MEDLEY 23 NORTH BAY VILLAGE 24 VILLAGE OF KEY BISCAYNE 25 CITY OF SWEETWATER 26 VILLAGE OF VIRGINIA GARDENS 27 CITY OF HIALEAH GARDENS 28 CITY OF AVENTURA 30 MUNICIPAL SERVICE AREA 31 CITY OF SUNNY ISLES BEACH 32 TOWN OF MIAMI LAKES 33 VILLAGE OF PALMETTO BAY 34 CITY OF MIAMI GARDENS 35 CITY OF DORAL 36 TOWN OF CUTLER BAY MIAMI -DADE COUNTYWIDE Other Taxing Authorities BOARD OF PUBLIC INSTRUCTION SO FLORIDA WATER MANAGEMENT DIST FLORIDA INLAND NAVIGATION DISTRICT THE CHILDRENS' TRUST &: 4 F,: 7261033 Average Values Median Values Count Just Assessed Taxable 7261033 Just Assessed Taxable 90,823 226,711 200,313 178,681 147,593 130,904 107,844 46,713 435,529 354,666 337,832 202,630 1760741 162,790 16,395 650,947 549,840 515,134 3923936 331,862 296,973 48,839 98,538 91,865 55,977 91,726 86,674 48,335 31790 199,567 178,188 135,445 188,436 168,457 127,058 14,328 112,297 99,643 74,028 72,202 68,747 39,336 11,981 108,841 98,072 71,151 77,798 73,819 40,106 21609 55,405 51,143 30,630 52,294 48,260 25,000 33643 261,705 219,721 1843990 228,608 184,331 147,885 16,530 79,328 72,961 55,693 66,150 61,000 48,557 31680 280,337 219,865 179,696 248,038 187,131 146,988 31310 11029,587 896,265 884,285 488,110 460,865 453,122 21344 259,814 207,874 182,834 128,260 109,439 937621 31273 368,657 309,244 286,052 318,160 255,608 224,108 11512 159,473 143,426 97,295 151,284 1339849 933294 11860 52,149 46,160 33,301 51,053 43,396 30,489 852 190,673 164,596 120,449 173,471 151,520 109,392 691 167,900 135,313 95,287 1570944 1261982 84,522 351 23493,177 11817,689 19782,833 11587,281 11178,175 111533270 51912 6655936 563,609 521,434 527,488 431,484 386,927 32 14,320,226 11,592,546 11,564,032 12,268,871 91730,622 91705,622 85 75,221 62,151 31,333 64,052 54,333 25,000 31656 168,614 145,869 131,950 1291735 108,928 1012667 61690 11002,093 850,030 828,323 612,060 535,022 521,850 31001 96,299 89,527 56,632 86,040 751757 53,596 567 143,212 126,583 85,202 141,217 125,133 76,964 51627 108,236 99,489 64,753 102,950 96,909 50,857 23,844 288,583 262,525 244,290 203,260 1871025 170,793 311,312 143,447 131,569 97,625 113,146 1061196 70,480 15,788 453,751 386,300 3721489 2252730 196,475 188,163 81920 213,868 194,384 154,848 197,680 178,600 135,209 7,978 315,837 278,158 236,599 3121788 263,449 216,503 28,372 82,615 77,135 44,666 82,226 761707 337626 16,814 223,892 206,921 187,524 189,345 177,580 161,610 13,884 131,271 125,269 91,017 118,038 1121826 78,781 7259948 212,141 186,834 157,482 126,510 1155669 81,724 7261033 212,137 192,221 177,252 126,510 1171422 100,954 7261033 2122137 186,832 159,960 126,510 117,422 83,871 726,033 212,137 186,832 159,960 126,510 1173422 831871 726,033 212,137 186,832 159,960 126,510 1171422 83,871 6, MIAMI -DADE COUNTY OFFICE OF THE PROPERTY APPRAISER% 2012 PRELIMINARY AVERAGE AND MEDIAN RESIDENTIAL VALUES i JULY It 2012 MIAMI -DADE COUNTYWIDE 725,303 201,110 180,537 1519155 Other Taxing Authorities Median Values 725,303 Just Average Values Municipality Count Just Assessed Taxable 01 CITY OF MIAMI 90,724 207,181 189,710 168,168 02 CITY OF MIAMI BEACH 47,240 3923888 329,780 312,804 03 CITY OF CORAL GABLES 16,404 631,537 532,130 497,197 04 CITY OF HIALEAH 48,817 97,489 91,499 56,189 05 CITY OF MIAMI SPRINGS 31784 193,118 174,612 133,290 06 CITY OF NORTH MIAMI 14,242 110,359 99,949 72,826 07 CITY OF NORTH MIAMI BEACH 111984 109,819 98,962 71,376 08 CITY OF OPA -LOCKA 21616 55,344 53,120 313591 09 CITY OF SOUTH MIAMI 31644 263,395 216,070 181,275 10 CITY OF HOMESTEAD 16,413 70,871 69,323 52,106 11 MIAMI SHORES VILLAGE 31681 276,312 214,705 174,564 12 BAL HARBOUR VILLAGE 31273 8761387 801,622 789,473 13 TOWN OF BAY HARBOR ISLANDS 21344 2349923 198,772 173,657 14 TOWN OF SURFSIDE 35273 333,437 292,212 268,782 15 CITY OF WEST MIAMI 11513 161,625 142,665 100,295 16 CITY OF FLORIDA CITY 1,865 43,833 43,336 30,569 l/ VILLHbt VF BIat�AYivE PiHRK 851 '188,180 1ti1,137 11/,3// 18 VILLAGE OF EL PORTAL 692 162,490 131,931 91,883 19 TOWN OF GOLDEN BEACH 348 1,990,734 1,671,603 11636,444 20 VILLAGE OF PINECREST 51910 650,588 547,829 506,614 21 VILLAGE OF INDIAN CREEK 32 11,515,328 91228,699 91194,046 22 TOWN OF MEDLEY 83 74,097 63,395 35,984 23 CITY OF NORTH BAY VILLAGE 31659 145,629 134,255 120,254 24 VILLAGE OF KEY BISCAYNE 61893 '904,942 786,274 764,959 25 CITY OF SWEETWATER 31001 95,026 892384 56,337 26 VILLAGE OF VIRGINIA GARDENS 567 141,708 125,358 89,537 27 CITY OF HIALEAH GARDENS 51604 103,235 97,294 623942 28 CITY OF AVENTURA 23,844 265,819 251,656 233,057 30 MUNICIPAL SERVICE AREA 310,492 1421754 1301881 96,942 31 CITY OF SUNNY ISLES BEACH 15,829 381,873 353,959 340,008 32 TOWN OF MIAMI LAKES 81916 210,290 192,319 152,379 33 VILLAGE OF PALMETTO BAY 7,973 322,143 276,865 235,166 34 CITY OF MIAMI GARDENS 28,344 83,102 77,691 45,184 35 CITY OF DORAL 16,673 210,568 197,792 178,246 36 TOWN OF CUTLER BAY 13,775 1251917 122,237 87,642 MIAMI -DADE COUNTYWIDE 725,303 201,110 180,537 1519155 Other Taxing Authorities Median Values 725,303 Just Assessed Taxable 122,871 114,361 137,475 126,920 102,592 185,930 167,800 153,120 388,290 326,616 291,626 93,741 89,230 46,320 181,336 164,102 122,662 76,124 733850 38,110 79,591 76,406 401951 49,871 48,439 25,000 231s881 181,954 143,000 56,778 55,510 43,470 243,643 183,265 1419702 469,740 439,811 417,910 110,335 105,610 85,648 2763408 240,599 212,020 153,575 131,925 90,176 40,757 40,727 26,451 1 /G,SUZ l4iS� / / / "105,751 154,542 122,626 79,910 12304,935 11081,724 11046,952 513,570 417,740 375,362 11,496,086 8,065,710 81040,710 709917 55,623 25,000 103,200 101,238 933730 560,990 501,606 487,340 759150 75,060 49,160 139,790 124,426 77,314 101,670 93,954 49,034 185,710 174,970 157,956 111,795 105,780 681829 189,780 177,200 167,633 1943449 176,918 132,690 321,486 260,915 213,837 83,227 76,767 33,482 178,940 170,760 1500510 114,614 111,164 75,193 122,871 113,936 79,819 BOARD OF PUBLIC INSTRUCTION 725,303 201,110 182,918 167,753 122,871 114,361 97,738 SO FLORIDA WATER MANAGEMENT DIST 7251303 201,110 180,537 153,311 1229871 113,936 81,752 FLORIDA INLAND NAVIGATION DISTRICT 725,303 2012110 180,537 153,311 122,871 113,936 81,752 THE CHILDRENS' TRUST 725,303 2011110 180,537 153,311 122,871 113,936 81,752