6South Miami
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CITY OF SOUTH MIAMI
OFFICE OF THE CITY MANAGER
INTER-OFFICE MEMORANDUM
m'.;
To:
From:
Copy:
Date:
Subject:
Request:
The Honorable Mayor & Members of the City Commission
Steven Alexander, City Manager
Alfredo Riverol, CPA, Cr.FA, CGFM, CGMA, Chief Financial 0
July 16, 2013 Agenda Item: -'4I1i11i1i"''--
Tentative Millage Rate for FY 2013-2014
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.
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 4.1948.
Page I of 6
2001
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.
TAXING AGENCY
City of South Miami
FY 2013
MILLAGE
4.3639
FY 2014
MILLAGE
4.3639
As per the Miami-Dade County Preliminary Average Residential Values
Average Taxable Amount
City of South Miami
FY 2013
$181,275
FY 2013
$791.07 21%
FY 2014
$184,990
FY 2014 Oiff
$807.28 21% $16.21
Page 2 of 6
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 RATE 4.3639
REAL PROPERTY TAXABLE VALUE 1,362,013,904
PERSONAL PROPERTY TAXABLE VALUE 64,822,422
TOTAL TAXABLE VALUE (REAL AND 1,426,836,326 PERSONAL PROPERTY)
AD VALOREM REVENUE 6,226,571
95% OF TAXABLE VALUE (TO ALLOW 5,915,242 FOR DELETIONS & DELINQUENCIES)
DEDICATED TAX INCREMENT AMOUNT -545,666
MILLAGE CALCULATION
MILLAGE RATE
REAL PROPERTY TAXABLE VALUE
PERSONAL PROPERTY TAXABLE VALUE
TOTAL TAXABLE VALUE (REAL AND
PERSONAL PROPERTY)
AD VALOREM REVENUE
95% OF TAXABLE VALUE (TO ALLOW
FOR DELETIONS & DELINQUENCIES)
DEDICATED TAX INCREMENT AMOUNT
DIFFERENCE
4.3639
1,362,013,904
64,822,422
1,426,836,326
6,226,571
5,915,242
-545,666
4.3639 0%
1,372,600,462 0.78%
60,743,265 -6.29%
1,433,343,727 0.46%
6,254,969 0.46%
5,942,220 0.46%
-551,694 6,028
4.1948 -4%
1,372,600,462 0.78%
60,743,265 -6.29%
1,433,343,727 0.46%
6,012,590 -3.44%
5,711,961 -3.44%
-530,316 -15,350
·i;;~t~z;~~m
-208,882
Page 3 of 6
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.
2013 2012
TAXABLE TAXABLE
PROPERTY TYPE COUNT VALUE COUNT VALUE
SINGLE FAMILY 2,854 592,075,776 2,855 581,975,705
CONDOMINIUM 789 81,843,693 789 78,590,330
MULTI FAMILY 95 107,589,522 95 102,879,356
COMMERCIAL 616 532,0 I 1,353 616 535,690,452
INDUSTRIAL 30 12,636,438 27 11,242,549
AGRICULTURE 581,009 I 603,298
VACANT LAND 211 29,919,857 215 32,128,104
INSTITUTIONAL 37 11,140,983 37 11,034,433
GOVERNMENTAL 52 909,943 54 4,324,247
OTHER PROPERTIES 8 3,897,888 7 3,545,430
REAL ESTATE PARCELS 4,693 1,372,606,462 4,696 1,362,013,904
PERS PROP & CENT ASSD 60,743,265 64,822,422
ALL ASSESSED PROPERTY 1,433,349,727 1,426,836,326
This increase is attributable to signs of the economy stabilizing. The City experienced
an assessed real property value increase of $6,507,40 I 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.
Page 4 of 6
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
1,433,349,727
1,361, I I 1,886
1,426,836,326
0.46%
-4.61%
-4.15%
Thus, the Administration recommends a proposed millage rate of 4.3639 mills. This
millage rate will allow the City to continue with regular necessary operations and on-
going projects without an increase in tax rate. Whatever rate the Commission sets
tonight will be the highest possible rate for this coming fiscal year. The Commission will
be able to re-consider the rate during the FY 14 budget hearings in September of 20 I 3
only for rates lower than what is set tonight.
Budget Hearing Schedule
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
7:30 PM
Second Budget Hearing Tuesday, September 24, 2013
7:30 PM
City of South Miami City Hall
Commission Chambers
6130 Sunset Drive
South Miami, FL 33143
City of South Miami City Hall
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
9:00 AM
City of South Miami City Hall
Commission Chambers
61 30 Sunset Drive
South Miami, FL 33143
Page 5 of 6
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
Page 6 of 6
1 RESOLUTION NUMBER: _____ _
2 A Resolution of the City of South Miami, Florida, relating to
3 the City's 2013/2014 fiscal year budget; advising the Miami-
4 Dade County Property Appraiser of its proposed millage rate
5 of 4.3639 mills; its rolled-back rate of 4.1948 mills and
6 announcing the dates of public hearing to consider the
7 proposed millage rate and tentative budget.
8 WHEREAS, Florida Statute 200.065 requires that within 35 days of Certificate
9 of Value each taxing authority shall advise the property appraiser of its proposed
10 millage rate, its rolled-back rate computed pursuant to sub-section (I) and of the date,
11 time and place when a public hearing will be held to consider the proposed millage
12 rate and tentative budget; and
13 WHEREAS, the Certification of Value was made onJuly 1,2013; and
14 WHEREAS, the City's Administration computed the proposed millage rate
15 and the rolled-back rate; and
16 WHEREAS, the Mayor and City Commission wish to comply with the
17 aforesaid Statute.
18 NOW, THEREFORE, BE IT RESOLVED BY THE MAYOR AND
19 CITY COMMISSION OF THE CITY OF SOUTH MIAMI, FLORIDA THAT:
20 Section I. The City Administration shall advise the property appraiser that
21 the proposed millage rate of the City of South Miami, Florida for the 2013/2014 fiscal
22 year budget is 4.3639 mills and that the rolled-back rate computed pursuant to sub-
23 section (I) of Florida Statute 200.065 is 4.1948 mills.
24 Section 2. The date, time, and place of the first and second public budget
25 hearings shall be held to consider the proposed millage rate are as follows:
26 First Budget Hearing-September 10, 2013 at 7:30 p.m., in the City Commission
27 Chambers, 6130 Sunset Drive, South Miami, Florida.
28
29
Second Budget Hearing-, September 24, 2013 at 7:30 p.m., in the City
Commission Chambers, 6130 Sunset Drive, South Miami, Florida.
30 Section 3. Severability. If any section clause, sentence, or phrase of this
31 resolution is for any reason held invalid or unconstitutional by a court of competent
32 jurisdiction, the holding shall not affect the validity of the remaining portions of this
33 resolution.
34
35 Section 4. Effective Date. This resolution shall become effective immediately
36 upon adoption by vote of the City Commission.
37
Page I of 2
38 PASSED AND ADOPTED this __ day of ,2013.
39
40
41 ATTEST: APPROVED:
42
43
44
45 CITY CLERK MAYOR
46
47 READ AND APPROVED AS TO FORM, COMMISSION VOTE:
48 LANGUAGE, LEGALITY AND Mayor Stoddard:
49 EXECUTION THEREOF Vice Mayor Liebman:
50 Commissioner Newman:
51 Commissioner Harris:
52 CITY ATTORNEY Commissioner Welsh:
Page 2 of 2
MIAMI-DADE COUNTY
PROPERTY APPRAISER
2013 ASSESSMENT ROLL CHANGE BY PROPERTY TYPE
JULY 1, 2013
2013 City of South Miami Preliminary Assessment Roll Values and 2012 Comparison
2013 PRELIMINARY VALUES 2012 PRELIMINARY VALUES TAXABLE
PROPERTY TYPE COUNT JUST VALUE TAXABLE VALUE JUST VALUE TAXABLE VALUE VALUE DlFF PCT NEW CONS
SINGLE FAMILY 2,854 854,637,713 592,075,776 867,307,947 581,975,705 10,100,071 1.7% 5,391,469
CONDOMINIUM 789 98,752,078 81,843,693 92,505,197 78,590,330 3,253,363 4.1% 0 ~
MULTI FAMILY 95 111,433,336 107,589,522 109,410,969 102,879,356 4,710,166 4.6% 125,109
COMMERCIAL 616 566,762,964 532,011,353 583,618,110 535,690,452 -3,679,099 -0.7% -62,900
INDUSTRIAL 30 14,088,802 12,636,438 12,950,408 11,242,549 1,393,889 12.4% 0
AGRICULTURE 1 906,491 581,009 897,903 603,298 -22,289 -3.7% 0
VACANT LAND 211 34,909,406 29,919,857 36,858,296 32,128,104 -2,208,247 -6.9% -207,837
INSTITUTIONAL 37 106,548,481 11,140,983 102,281,898 11,034,433 106,550 1.0% 12,123,566
GOVERNMENTAL 52 102,913,001 909,943 111,203,768 4,324,247 -3,414,304 -79.0% 0
OTHER PROPERTIES 8 4,366,538 3,891,888 4,020,080 3,545,430 346,458 9.8% 0
REAL ESTATE PARCElS 4,693 1,895,318,810 1,372,600,462 1,921,054,576 1,362,013,904 10,586,558 0.8% 17,369,407
PERS PROP & CENT ASSD 99,091,435 60,743,265 103,726,798 64,822,422 -4,079,157 -6.3% 0
ALL ASSESSED PROPERTY 1,994,410,245 1,433,343,727 2,024,781,374 1,426,836,326 6,507,401 0.5% 17,369,407
MIAMI-DADE COUNTY @ PROPERTY APPRAISER 1,,;,z:.:. .,
",,!.;,...~ . ..,.
2013 AND 2012 PRELIMINARY ROLL COMPARISION ' ... -.~.-.~ )
JULY 1, 2013 ~ ,~~':~-~~!/
2013 PRELIMINARY ASSESSMENT ROLL VALUES 2012 PRELIMINARY ASSESSMENT ROLL VALUES
PERS PROP GROSS PERS PROP GROSS CHANGE IN
TAXING AUTHORIT'I' REAL PROPERTY & CENT ASSD TAXABLE REAL PROPERTY & CENT ASSD TAXABLE GROSS TAXABLE PCT
CITY OF MIAMI 30,661,454,077 2,074,115,500 32,735,569,577 29,442,963,960 1,890,870,077 31,333,834,037 1,401,735,540 4.47%
DOWNTOWN DEV AUTHORITY 11,503,694,912 973,382,526 12,477,077,438 10,812,570,099 870,495,855 11,683,065,954 794,011,484 6.80%
CITY OF MIAMI BEACH 24,075,182,089 581,394,800 24,656,576,889 22,528,272,871 544,049,109 23,072,321,980 1,584,254,909 6.87%
NORMANDY SHORES 121,327,361 12,504 121,339,865 112,360,193 33,221 112,393,414 8,946,451 7.96%
CITY OF CORAL GABLES 11,996,154,496 284,616,094 12,280,770,590 11,752,319,227 273,243,675 12,025,562,902 255,207,688 2.12%
CITY OF HIALEAH 6,416,539,571 555,173,276 6,971,712,847 6,695,064,915 529,585,142 7,224,650,057 -252,937,210 -3.50%
CITY OF MIAMI SPRINGS 833,576,609 76,685,900 910,262,509 810,799,497 65,629,629 876,429,126 33,833,383 3.86%
CITY OF NORTH MIAMI 1,978,251,309 106,774,702 2,085,026,011 1,961,574,942 101,431,351 2,063,006,293 22,019,718 1.07%
CITY OF NORTH MIAMI BEACH 1,612,381,695 128,616,404 1,740,998,099 1,608,856,274 129,505,494 1,738,361,768 2,636,331 0.15%
CITY OF OPA-LOCKA 569,275,327 90,434,525 659,709,852 608,102,734 89,727,416 697,830,150 -38,120,298 -5.46%
CITY OF SOUTH MIAMI 1,372,600,462 60,743,265 1,433,343,727 1,362,013,904 64,822,422 1,426,836,326 6,507,401 0.46%
CITY OF HOMESTEAD 1,704,660,938 100,353,800 1,805,014,738 1,702,786,496 100,107,233 1,802,893,729 2,121,009 0.12%
MIAMI SHORES VILLAGE 744,161,594 19,970,725 764,132,319 730,474,702 19,354,086 749,828,788 14,303,531 1.91%
BAL HARBOUR VILLAGE 3,590,765,419 62,017,274 3,652,782,693 3,118,305,103 54,165,631 3,172,470,734 480,311,959 15.14%
TOWN OF BAY HARBOR ISLANDS 589,266,257 12,896,723 602,162,980 566,567,369 13,297,946 579,865,315 22,297,665 3.85%
TOWN OF SURFSIDE 1,130,937,104 13,134,146 1,144,071,250 1,049,864,041 12,350,185 1,062,214,226 81,857,024 7.71%
CITY OF WEST MIAMI 270,529,741 13,413,785 283,943,526 276,042,364 13,621,691 289,664,055 -5,720,529 -1.97%
CITY OF FLORIDA CITY 377,809,360 36,784,587 414,593,947 400,859,774 38,244,598 439,104,372 -24,510,425 -5.58%
VILLAGE OF BISCAYNE PARK 129,884,012 2,905,617 132,789,629 126,924,386 2,746,921 129,671,307 3,118,322 2.40%
VILLAGE OF EL PORTAL 85,747,007 2,683,334 88,430,341 83,069,258 2,644,361 85,713,619 2,716,722 3.17%
TOWN OF GOLDEN BEACH 692,225,371 1,487,905 693,713,276 632,664,250 1,174,877 633,839,127 59,874,149 9.45%
VILLAGE OF PINECREST 3,692,062,025 45,043,568 3,737,105,593 3,601,059,193 38,903,907 3,639,963,100 97,142,493 2.67%
VILLAGE OF INDIAN CREEK 429,304,718 1,773,959 431,078,677 358,909,995 1,726,051 360,636,046 70,442,631 19.53%
TOWN OF MEDLEY 1,551,692,690 245,494,854 1,797,187,544 1,551,860,655 201,084,091 1,752,944,746 44,242,798 2.52%
NORTH BAY VILLAGE 648,027,345 21,046,400 669,073,745 614,232,388 21,910,594 636,142,982 32,930,763 5.18%
VILLAGE OF KEY BISCAYNE 6,114,492,056 37,410,973 6,151,903,029 5,740,305,954 38,326,390 5,778,632,344 373,270,685 6.46%
CITY OF SWEETWATER 1,169,238,298 107,935,546 1,277,173,844 1,138,198,622 99,556,283 1,237,754,905 39,418,939 3.18%
VILLAGE OF VIRGINIA GARDENS 142,395,886 40,851,287 183,247,173 145,496,802 36,326,949 181,823,751 1,423,422 0.78%
CITY OF HIALEAH GARDENS 852,704,930 56,795,974 909,500,904 852,718,855 53,195,619 905,914,474 3,586,430 0.40%
CITY OF AVENTURA 7,574,951,501 211,480,897 7,786,432,398 7,284,735,550 216,503,467 7,501,239,017 285,193,381 3.80%
CITY OF SUNNY ISLES BEACH 6,839,320,543 64,765,349 6,904,085,892 6,195,539,000 62,745,331 6,258,284,331 645,801,561 10.32%
TOWN OF MIAMI LAKES 2,329,358,820 181,022,847 2,510,381,667 2,298,307,742 170,894,913 2,469,202,655 41,179,012 1.67%
VILLAGE OF PALMETTO BAY 2,338,496,022 61,606,379 2,400,102,401 2,341,732,902 73,228,880 2,414,961,782 -14,859,381 -0.62%
CITY OF MIAMI GARDENS 2,974,758,884 349,521,909 3,324,280,793 3,025,895,671 363,360,413 3,389,256,084 -64,975,291 -1.92%
CITY OF DORAL 8,283,483,912 599,050,879 8,882,534,791 8,086,320,952 574,447,542 8,660,768,494 221,766,297 2.56%
TOWN OF CUTLER BAY 1,702,878,290 66,869,128 1,769,747,418 1,640,870,501 64,610,897 1,705,481,398 64,266,020 3.77%
COUNTY OPERATING 185,118,599,304 12,015,236,680 197,133,835,984 180,346,507,167 10,323,222,104 190,669,729,271 6,464,106,713 3.39%
MUNICIPAL SERVICE AREA 49,703,673,338 5,697,411,268 55,401,084,606 50,010,681,541 4,357,614,457 54,368,295,998 1,032,788,608 1.90%
FIRE & RESCUE 105,888,056,240 8,482,526,037 114,370,582,277 104,075,016,265 7,047,147,711 111,122,163,976 3,248,418,301 2.92%
LIBRARY 169,098,811,614 11,116,653,430 180,215,465,044 164,504,530,132 9,463,532,269 173,968,062,401 6,247,402,643 3.59%
SO FL WATER MGMT DIST 187,093,561,533 12,015,236,680 199,108,798,213 181,893,510,590 10,323,222,104 192,216,732,694 6,892,065,519 3.59%
EVERGLADES CONSTR PROJECT 187,093,561,533 12,015,236,680 199,108,798,213 181,893,510,590 10,323,222,104 192,216,732,694 6,892,065,519 3.59%
OKEECHOBEE BASIN 187,093,561,533 12,015,236,680 199,108,798,213 181,893,510,590 10,323,222,104 192,216,732,694 6,892,065,519 3.59%
FL INLAND NAVIGATION DIST 187,093,561,533 12,015,236,680 199,108,798,213 181,893,510,590 10,323,222,104 192,216,732,694 6,892,065,519 3.59%
CHILDREN'S TRUST 187,093,561,533 12,015,236,680 199,108,798,213 181,893,510,590 10,323,222,104 192,216,732,694 6,892,065,519 3.59%
BOARD OF PUBLIC INSTRUCTION 203,086,930,848 12,015,236,680 215,102,167,528 195,271,370,074 10,323,906,105 205,595,276,179 9,506,891,349 4.62%
-DADE COUNTY
PERTY APPRAISER
ULY 1, 2013 -CERTIFICATION OF TAXABLE VALUE
PRELIMINARY TAXABLE VALUE NET NEW
TAXABLE BEFORE NEW PERCENT TAXABLE
TAXING AUTORITY VALUE CONSTRUCTION CHANGE VALUE
31,333,834,037
11
23,072,321,980
MB NORMANDY SHORES 112,393,414 7.64%
12,025,562,902 12, 1.50%
7,224,650,057 -3.68%
876,429,126 3.40%
NORTH MIAMI 2,063,006,293 0.17%
NORTH MIAMI BEACH 1,738,361,768 -0.24%
697,830,150 -5.50%
1,426,836,326 -0.76%
10 HOMESTEAD 1,802,893,729 -1.58%
11 MIAMI SHORES 749,828,788 1.84% 1.91%
12 BAL HARBOUR 3,172,470,734 15.09% 15.14%
13 BAY HARBOR ISLANDS 579,865,315 3.48% 3.85%
14 SURFSIDE 1,062,214,226 7.64% 7.71%
15 WEST MIAMI 289,664,055 283,114,470 -2.26% -1.
439,104,372 410,573,298 -6.50% -5.58%
129,671,307 132,618,518 2.27% 2.40%
85,713,619 88,179,450 2.88% 3.17%
633,839,127 688,604,864 8.64% 9.45%
3,639,963,100 3,708,764,889 1.89% 2.67%
360,636,046 432,016,932 19.79% 19.53%
1,752,944,746 1,783,834,513 1.76% 2.52%
N. BAY VILLAGE 636,142,982 667,151,132 4.87% 5.18%
KEY BISCAYNE 5,778,632,344 5.84% 6.46%
1,237,754,905 2.98% 3.18%
VIRGINIA GARDENS 181,823,751 0.78% 0.78%
HIALEAH GARDENS 905,914,474 -0.53% 0.40%
7,501,239,017 7,786, 3.81% 3.80%
UNINCORPORATED 54,368,295,998 0.03% 1.90%
6,258,284,331 10.27% 10.32%
2,469,202,655 1.15% 1.67%
2,414,961,782 -0.71% -0.62%
MIAMI GARDENS 3,389,256,084 3,315,149,071 -2.19%
8,660,768,494 8,809,481,633 1.72%
CUTLER BAY 1,705,481,398 1,753,047,292 2.79%
-WIDE 190,669,729,271 196,176,406,086 2.89% 957
111,122,163,976 113,476,208,345 2.12%
173,968,062,401 179,301,296,661 3.07%
BOARD 205,595,276,179 214,142,667,170 4.16%
192,216,732,694 198,149,297,855 3.09%
192,216,732,694 198,149,297 3.09%
CHILDREN'S TRUST 192,216,732,694 198,149,297,855 3.09%
~_R_e_s_~~F_o_r_m __ ~1 1~ __ ~_~r_in_t_F_o_rm __ ~
CERTIFICATION OF TAXABLE VALUE ...
DEPARTMENT
Of'REVENUE
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
2. Current year taxable value of personal property for operating purposes
3. Current year taxable value of centrally assessed property for operating purposes
4. Current year gross taxable value for operating purposes (Line 1 plus Line 2 plus Line 3)
Current year net new taxable value (Add new construction, additions, rehabilitative
5. improvements increasing assessed value by at least 100%, annexations, and tangible
personal property value over 115% of the previous year's value. Subtract deletions.)
6. Current year adjusted taxable value (Line 4 minus Line 5)
7. Prior year FINAL gross taxable value from prior year applicable Form DR-403 series
8. Does the taxing authority include tax increment financing areas? If yes, enter number
of worksheets (DR-420TIF) attached. If none, enter 0
Does the taxing authority levy a voted debt service millage or a millage voted for 2
9. years or less under s. 9(b), Article VII, State Constitution? If yes, enter the number of
DR-420DEBT, Certification of Voted Debt Millage forms attached. If none, enter 0
$
$
$
$
$
$
$
!lIYES
DYES
D
DR~420
R.5/12
Rule 12D~ 16.002
Florida Administrative Code
Effective 11/12
1,372,600,462 (1 )
60,743,265 (2)
0 (3)
1,433,343,727 (4)
17,369,407 (5)
1,415,974,320 (6)
1,361,111,886 (7)
NO Number (8)
1
Number
[{] NO (9)
0
Property Appraiser Certification II 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 II : 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
4.3639 per $1,000 (10) millage from Form DR-422)
11. Prior year ad valorem proceeds (Line 7 multiplied by Line 10, divided by 1,000) $ 5,939,756 (11 )
12. Amount, if any, paid or applied in prior year as a consequence of an obligation measured by a $ 0 (12) dedicated increment value (Sum of either Lines 6c or Line 70 for all DR-420TIF forms)
13. Adjusted prior year ad valorem proceeds (Line 11 minus Line 12) $ 5,939,756 (13)
14. Dedicated increment value, if any (Sum of either Line 6b or Line 7e for all DR-420TlF forms) $ 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)
18. Total taxes to be levied at proposed millage rate (Line 17 multiplied by Line 4, divided (18)
by 1,000) $ 6,254,969
Continued on page 2
o County
19. TYPE of principal authority (check one)
[Z] Municipality
Applicable taxing authority (check one) [Z] Principal Authority
20.
o MSTU
21. Is millage levied in more than one county? (check one) DYes
o Independent Special District
o Water Management District
o Dependent Special District
o Water Management District Basin
[Z] No
DR-420
R. 5/12
Page 2
(19)
(20)
(21 )
·';~·";;"i1'/>h\'.;<
<?:>:;,;\;+?x~·,,'··· ,;.,
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 73 from all DR-420
forms)
23. Current year aggregate rolled-back rate (Line 22 divided by Line 75, multiplied by 7,000)
24. Current year aggregate rolled-back taxes (Line 4 multiplied by Line 23, divided by 7,000)
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 78 from all
DR-420 forms)
26. Current year proposed aggregate millage rate (Line 25 divided by Line 4, multiplied
by 7,000)
27. Current ye~r proposed rate as a percent change of rolled-back rate (Line 26 divided by
Line 23, mmus 1, multiplied by 700)
First public
budget hearing
Date: Time: Place:
$
$
$
5,939,756 (22)
4.1948 per $1,000 (23)
6,012,590 (24)
6,254,969 (25)
4.3639 per $1,000 (26)
4.03 % (27)
I certify the millages and rates are correct to the best of my knowledge.
S
I
G
N
H
E
R
E
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.5.
Signature of Chief Administrative Officer:
Title:
STEVEN ALEXANDER, CITY MANAGER
Mailing Address:
6130 SUNSET DR
City, State, Zip:
SOUTH MIAMI, FL 33143
Date:
Contact Name and Contact Title:
ALFREDO RIVEROL, CHIEF FINANCIAL OFFICER
Physical Address:
6130 SUNSET DRIVE
Phone Number:
305-663-6343
Fax Number:
305-663-6346
Instructions on page 3
.... TAX INCREMENT ADJUSTMENT WORKSHEET
DEPARTMENT
Of REVENUE
Year:
Principal Authority
2013
CITY OF SOUTH MIAMI
Community Redevelopment Area:
SOUTH MIAMI CRA
SECTION I : COMPLETED BY PROPERTY APPRAISER
1. Current year taxable value in the tax increment area
2. Base year taxable value in the tax increment area
3. Current year tax increment value (Line 7 minus Line 2)
4. Prior year Final taxable value in the tax increment area
5. Prior year tax increment value (Line 4 minus Line 2)
County: MIAMI-DADE
Taxing Authority:
CITY OF SOUTH MIAMI
Base Year:
1998
$
$
$
$
$
DR-420TIF
R.6/10
Rule 12DER11-10
Florida Administrative Code
Eff.05/11
321,321,702 (1 )
68,437,390 (2)
252,884,312 (3)
295,818,894 (4)
227,381,504 (5)
SIGN
Property Appraiser Certification II certify the taxable values above are correct to the best of my knowledge.
HERE Signature of Property Appraiser : Date
Electronically Certified by Property Appraiser 7/1/2013 4:03 PM
~~~tJ()N'J:.~§M~~d~~·~~.~~~!~~~!~~~jl~t~·~iT~·~ij·JJb~~~; .~.zi_~·.~~~!1~~~!~·J~·Q~ijj)!~9~~j~~l~~W~
6. If the amount to be paid to the redevelopment trust fund IS BASED ona specific proportion of the tax increment value:
6a. Enter the proportion on which the payment is based. 50.00 % (6a)
6b. Dedicated increment value (Line 3 multiplied by the percentage on Line 6a) $ (6b)
If value is zero or less than zero, then enter zero on Line 6b 126,442,156
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 $ 0 (7c)
(Line 5 multiplied by Line lb, divided by 7,000)
7d. Prior year payment as proportion of taxes levied on increment value
0.00 % (7d)
(Line 7a divided by Line 7c, multiplied by 700)
7e. Dedicated increment value (Line 3 multiplied by the percentage on Line ld) $ (7e)
If value is zero or less than zero, then enter zero on Line 7e 0
Taxing Authority Certification I I certify the calculations, millages and rates are correct to the best of my knowledge.
S 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
...... _R_e ... se_t ... Fo ... r_m_ ... 1 I Print Form
MAXIMUM MILLAGE LEVY CALCULATION DR-420MM-P R. 5/12
.... PRELIMINARY DISCLOSURE Rule 12D-16.002
DEP,A,RTlllENT
Of REVENUE For municipal governments, counties, and special districts Florida Administrative Code
Effective 11/1 2
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 D Yes 10 No (1 ) valorem taxes for less than 5 years?
IF YES, 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)
.. ···"/i;~i~~~i~ij{(i'""!J}((_
I .•.. ...... .' ..... '''f!'..:...,!;~'. ........... ;.:{g ... ~,..f!.
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)
6. Prior year maximum ad valorem proceeds with majority vote $ 7,766,368 (6) (Line 3 multiplied by Line 5 divided by 1,000)
7. Amount, if any, paid or applied in prior year as a consequence of an obligation $ 545,666 (7)
measured by a dedicated increment value from Current Year Form DR-420 Line 12
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 $ 1,289,532,164 (9)
10. IAdjusted current year rolled-back rate (Line 8 divided by Line 9, multiplied by 1,000) 5.5995 per $1,000 (10)
Calculate maximum millage levy
11. Rolled-back rate to be used for maximum millage levy calculation
5.5995 per $1,000 (11) (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
.f to the majority vote maximum rate. Enter Line 13 on Line 17.
D b. Two-thirds vote of governing body: Check here if Line 15. is less than ?r equal to Line 14, but greater than Line 13. The
maximum millage rate is equal to proposed rate. Enter Lme 15 on Lme 17.
D 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 d. Referendum: The maximum millage rate is equal to the proposed rate. Enter Line 15 on Line 17.
17. The selection on Line 16 allows a maximum millage rate of
5.6941 per $1,000 (17) (Enter rate indicated by choice on Line 76)
18. Current year gross taxable value from Current Year Form DR-420, Line 4 $ 1,433,343,727 (18)
Continued on page 2
Taxing Authority:
CITY OF SOUTH MIAMI
19. Current year proposed taxes (Line 15 multiplied by Line 18, divided by 1,000) $
DR-420MM-P
R. 5/12
Page 2
6,254,969 (19)
20 Total taxes levied at the maximum millage rate (Line 17 multiplied by Line 18, divided by $ (20)
· 1,000) 8,161,603
21 Enter the current year proposed taxes of all dependent special districts & MSTUs levying $ 0 (21)
· a millage. (The sum of all Lines 19 from each district's Form DR-420MM-P)
22. Total current year proposed taxes (Line 19 plus Line 21) $ 6,254,969 (22)
Total Maximum Taxes
23 Enter the taxes at the maximum millage of all dependent special districts & MSTUs
· levying a millage (The sum of all Lines 20 from each district's Form DR-420MM-P) $ o (23)
24. Total taxes at maximum millage rate (Line 20 plus Line 23) $ 8,161,603 (24)
Total Maximum Versus Total Taxes Levied
25 Are total current year proposed taxes on Line 22 equal to or less than total taxes at the f71 YES
· maximum millage rate on Line 24? (Check one) LY...J D NO
I 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.
5 200.081, F.5.
I Signature of Chief Administrative Officer: Date:
G
N
Title:
H STEVEN ALEXANDER, CITY MANAGER
E
R Mailing Address:
E 6130 SUNSET DR
City, State, Zip:
SOUTH MIAMI, FL33143
Contact Name and Contact Title:
ALFREDO RIVEROL, CHIEF FINANCIAL OFFICER
Physical Address:
6130 SUNSET DRIVE
Phone Number:
305-663-6343
Fax Number:
305-663-6346
(25)
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
MIAMI-DADE COUNTY
PROPERTY APPRAISER
2013 PRELIMINARY A VERAGE AND MEDIAN RESIDENTIAL VALUES
JULY 1, 2013
Average Values Median Values
Municipality Count Just Assessed Taxable Just Assessed Taxable
01 CITY OF MIAMI 90,823 226,711 200,313 178,681 147,593 130,904 107,844
02 CITY OF MIAMI BEACH 46,713 435,529 354,666 337,832 202,630 176,741 162,790
03 CITY OF CORAL GABLES 16,395 650,947 549,840 515,134 392,936 331,862 296,973
04 CITY OF HIALEAH 48,839 98,538 91,865 55,977 91,726 86,674 48,335
05 CITY OF MIAMI SPRINGS 3,790 199,567 178,188 135,445 188,436 168,457 127,058
06 CITY OF NORTH MIAMI 14,328 112,297 99,643 74,028 72,202 68,747 39,336
07 CITY OF NORTH MIAMI BEACH 11,981 108,841 98,072 71,151 77,798 73,819 40,106
08 CITY OF OPA-LOCKA 2,609 55,405 51,143 30,630 52,294 48,260 25,000
09 CITY OF SOUTH MIAMI 3,643 261,705 219,721 184,990 228,608 184,331 147,885
10 CITY OF HOMESTEAD 16,530 79,328 72,961 55,693 66,150 61,000 48,557
11 MIAMI SHORES VILLAGE 3,680 280,337 219,865 179,696 248,038 187,131 146,988
12 BAL HARBOUR VILLAGE 3,310 1,029,587 896,265 884,285 488,110 460,865 453,122
13 TOWN OF BAY HARBOR ISLANDS 2,344 259,814 207,874 182,834 128,260 109,439 93,621
14 TOWN OF SURFSIDE 3,273 368,657 309,244 286,052 318,160 255,608 224,108
15 CITY OF WEST MIAMI 1,512 159,473 143,426 97,295 151,284 133,849 93,294
16 CITY OF FLORIDA CITY 1,860 52,149 46,160 33,301 51,053 43,396 30,489
17 VILLAGE OF BISCAYNE PARK 852 190,673 164,596 120,449 173,471 151,520 109,392
18 VILLAGE OF EL PORTAL 691 167,900 135,313 95,287 157,944 126,982 84,522
19 TOWN OF GOLDEN BEACH 351 2,493,177 1,817,689 1,782,833 1,587,281 1,178,175 1,153,270
20 VILLAGE OF PINECREST 5,912 665,936 563,609 521,434 527,488 431,484 386,927
21 VILLAGE OF INDIAN CREEK 32 14,320,226 11,592,546 11,564,032 12,268,871 9,730,622 9,705,622
22 TOWN OF MEDLEY 85 75,221 62,151 31,333 64,052 54,333 25,000
23 NORTH BAY VILLAGE 3,656 168,614 145,869 131,950 129,735 108,928 101,667
24 VILLAGE OF KEY BISCAYNE 6,690 1,002,093 850,030 828,323 612,060 535,022 521,850
25 CITY OF SWEETWATER 3,001 96,299 89,527 56,632 86,040 75,757 53,596
26 VILLAGE OF VIRGINIA GARDENS 567 143,212 126,583 85,202 141,217 125,133 76,964
27 CITY OF HIALEAH GARDENS 5,627 108,236 99,489 64,753 102,950 96,909 50,857
28 CITY OF AVENTURA 23,844 288,583 262,525 244,290 203,260 187,025 170,793
30 MUNICIPAL SERVICE AREA 311,312 143,447 131,569 97,625 113,146 106,196 70,480
31 CITY OF SUNNY ISLES BEACH 15,788 453,751 386,300 372,489 225,730 196,475 188,163
32 TOWN OF MIAMI LAKES 8,920 213,868 194,384 154,848 197,680 178,600 135,209
33 VILLAGE OF PALMETTO BAY 7,978 315,837 278,158 236,599 312,788 263,449 216,503
34 CITY OF MIAMI GARDENS 28,372 82,615 77,135 44,666 82,226 76,707 33,626
35 CITY OF DORAL 16,814 223,892 206,921 187,524 189,345 177,580 161,610
36 TOWN OF CUTLER BAY 13,884 131,271 125,269 91,017 118,038 112,826 78,781
MIAMI-DADE COUNTYWIDE 725,948 212,141 186,834 157,482 126,510 115,669 81,724
Other Taxing Authorities
BOARD OF PUBLIC INSTRUCTION 726,033 212,137 192,221 177,252 126,510 117,422 100,954
SO FLORIDA WATER MANAGEMENT DIST 726,033 212,137 186,832 159,960 126,510 117,422 83,871
FLORIDA INLAND NAVIGATION DISTRICT 726,033 212,137 186,832 159,960 126,510 117,422 83,871
THE CHILDRENS' TRUST 726,033 212,137 186,832 159,960 126,510 117,422 83,871
MIAMI-DADE COUNTY
OFFICE OF THE PROPERTY APPRAISER
2012 PRELIMINARY A VERAGE AND MEDIAN RESIDENTIAL VALUES
JULY 1,2012
Average Values Median Values
Municipality Count Just Assessed Taxable Just Assessed Taxable
01 CITY OF MIAMI 90,724 207,181 189,710 168,168 137,475 126,920 102,592
02 CITY OF MIAMI BEACH 47,240 392,888 329,780 312,804 185,930 167,800 153,120
03 CITY OF CORAL GABLES 16,404 631,537 532,130 497,197 388,290 326,616 291,626
04 CITY OF HIALEAH 48,817 97,489 91,499 56,189 93,741 89,230 46,320
05 CITY OF MIAMI SPRINGS 3,784 193,118 174,612 133,290 181,336 164,102 122,662
06 CITY OF NORTH MIAMI 14,242 110,359 99,949 72,826 76,124 73,850 38,110
07 CITY OF NORTH MIAMI BEACH 11,984 109,819 98,962 71,376 79,591 76,406 40,951
08 CITY OF OPA-LOCKA 2,616 55,344 53,120 31,591 49,871 48,439 25,000
09 CITY OF SOUTH MIAMI 3,644 263,395 216,070 181,275 231,881 181,954 143,000
10 CITY OF HOMESTEAD 16,413 70,871 69,323 52,106 56,778 55,510 43,470
11 MIAMI SHORES VILLAGE 3,681 276,312 214,705 174,564 243,643 183,265 141,702
12 BAL HARBOUR VILLAGE 3,273 876,387 801,622 789,473 469,740 439,811 417,910
13 TOWN OF BAY HARBOR ISLANDS 2,344 234,923 198,772 173,657 110,335 105,610 85,648
14 TOWN OF SURFSIDE 3,273 333,437 292,212 268,782 276,408 240,599 212,020
15 CITY OF WEST MIAMI 1,513 161,625 142,665 100,295 153,575 131,925 90,176
16 CITY OF FLORIDA CITY 1,865 43,833 43,336 30,569 40,757 40,727 26,451
17 VILLAGE OF BISCAYNE PARK 851 188,180 161,137 117,377 172,502 148,777 105,751
18 VILLAGE OF EL PORTAL 692 162,490 131,931 91,883 154,542 122,626 79,910
19 TOWN OF GOLDEN BEACH 348 1,990,734 1,671,603 1,636,444 1,304,935 1,081,724 1,046,952
20 VILLAGE OF PINECREST 5,910 650,588 547,829 506,614 513,570 417,740 375,362
21 VILLAGE OF INDIAN CREEK 32 11,515,328 9,228,699 9,194,046 11,496,086 8,065,710 8,040,710
22 TOWN OF MEDLEY 83 74,097 63,395 35,984 70,917 55,623 25,000
23 CITY OF NORTH BAY VILLAGE 3,659 145,629 134,255 120,254 103,200 101,238 93,730
24 VILLAGE OF KEY BISCAYNE 6,893 904,942 786,274 764,959 560,990 501,606 487,340
25 CITY OF SWEETWATER 3,001 95,026 89,384 56,337 75,150 75,060 49,160
26 VILLAGE OF VIRGINIA GARDENS 567 141,708 125,358 89,537 139,790 124,426 77,314
27 CITY OF HIALEAH GARDENS 5,604 103,235 97,294 62,942 101,670 93,954 49,034
28 CITY OF AVENTURA 23,844 265,819 251,656 233,057 185,710 174,970 157,956
30 MUNICIPAL SERVICE AREA 310,492 142,754 130,881 96,942 111,795 105,780 68,829
31 CITY OF SUNNY ISLES BEACH 15,829 381,873 353,959 340,008 189,780 177,200 167,633
32 TOWN OF MIAMI LAKES 8,916 210,290 192,319 152,379 194,449 176,918 132,690
33 VILLAGE OF PALMETTO BAY 7,973 322,143 276,865 235,166 321,486 260,915 213,837
34 CITY OF MIAMI GARDENS 28,344 83,102 77,691 45,184 83,227 76,767 33,482
35 CITY OF DORAL 16,673 210,568 197,792 178,246 178,940 170,760 150,510
36 TOWN OF CUTLER BAY 13,775 125,917 122,237 87,642 114,614 111,164 75,193
MIAMI-DADE COUNTYWIDE 725,303 201,110 180,537 151,155 122,871 113,936 79,819
Other Taxing Authorities
BOARD OF PUBLIC INSTRUCTION 725,303 201,110 182,918 167,753 122,871 114,361 97,738
SO FLORIDA WATER MANAGEMENT DIST 725,303 201,110 180,537 153,311 122,871 113,936 81,752
FLORIDA INLAND NAVIGATION DISTRICT 725,303 201,110 180,537 153,311 122,871 113,936 81,752
THE CHILDRENS' TRUST 725,303 201,110 180,537 153,311 122,871 113,936 81,752