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Res No 146-14-14240RESOLUTION NUMBER:146-14-14240 A Resolution of the City of South Miami,Florida,relating to the City's 2014/2015 fiscal year budget;advising the Miami- Dade County Property Appraiser of its proposed millage rate of 4.3639 mills;its rolled-back rate of 4.0548 mills and announcing the dates of public hearing to consider the proposed millage rate and tentative budget. WHEREAS,Florida Statute 200.065 requires that within35daysof Certificate ofValueeachtaxing authority shall advisethe property appraiser ofits proposed millage rate,itsrolled-backratecomputedpursuanttosub-section (I)andofthedate, timeandplacewhenapublichearing will beheldto consider the proposed millage rate and tentative budget;and WHEREAS,the Certification ofValuewasmadeonJuly I,2014;and WHEREAS,the City's Administration computed the proposed millage rate and the rolled-back rate;and WHEREAS,the MayorandCity 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 shalladvise the property appraiser that the proposed millage rate of the CityofSouth Miami,Florida for the 2014/2015 fiscal year budget is 4.3639 millsand that the rolled-back rate computed pursuant to sub section (I)ofFlorida Statute 200.065is4.0548 mills. Section 2.The date,time,andplaceof the firstand second public budget hearingsshallbeheld to consider the proposed millage rate are asfollows: FirstBudgetHearing-September 9,2014 at7:00p.m.,in the City Commission Chambers,6130 Sunset Drive,South Miami,Florida. SecondBudget Hearing-,September 23,2014 at7:00 p.m.,intheCity Commission Chambers,6130 Sunset Drive,South Miami,Florida. Section 3.Severability.Ifanysectionclause,sentence,or phrase ofthis resolution isforany reason held invalid or unconstitutionalbya court of competent jurisdiction,the holdingshall not affect the validityof the remaining portions ofthis resolution. Section 4.Effective Date.This resolution shall become effective immediatelyupon adoption by vote of the CityCommission. Page I of 2 Res.No.146-14-14240 PASSED AND ADOPTED this 2 2nd day of July ,2014. ATTEST: Page 2 of 2 APPROVED: COMMISSION VOTE:5-0 MayorStoddard:yea ViceMayor Harris:yea Commissioner Edmond:Yea Commissioner Liebman:yea Commissioner Welsh:yea South'*Miami THE CITY OF PLEASANT LIVING To: From: Copy: Date: Subject: Request: CITY OF SOUTH MIAMI OFFICE OF THE CITY MANAGER INTER-OFFICE MEMORANDUM The Honorable Mayor&Membersof the City Commission Steven Alexander,CityManager Alfredo Riverol,CPA,Cr.FA,CGFM,CGMA,Chief Financial Officer July 15,2014 Tentative Millage Ratefor FY 2014-2015 Agenda Item: A Resolution of the City of South Miami,Florida, relating to the City's 2014/2015 fiscal year budget; advising the Miami-Dade County Property Appraiser of its proposed millage rate of 43639 mills;its rolled-back rate of 4.0548 mills and announcing the dates of public hearing to consider the proposed millage rate and tentative budget. BACKGROUND &ANALYSIS The procedures andtimetablesfor establishing thetaxation rate and the creation ofthe Budget isgovernedbytheStateof Florida.Theserulesare generally referredtoas TRIM (Truth-in-Millage).Thisresolutiondealswiththe establishment ofthemaximum millage rate,rollback millage rate,and scheduling formal budget public hearings in accordancewith TRIM.The Miami-Dade CountyPropertyAppraiser certified the TaxableValuewithintheCityofSouth Miami at $1,480,600,491.Thisvaluation represents a3.30%increase from the FY 2013-14 levelof$1,433,343,727. MAXIMUM MILLAGE RATE Aprimarysourceofrevenuefor municipal governmentisthepropertyadvaloremtax, whichis representative ofthe property taxes applied tocommercialandresidentialreal propertyand commercial personalproperty.The Miami DadeProperty Appraiser,not the City ofSouth Miami,setsthisproperty valuation.Therateat which property is taxed is referredtoasthe millage rate.Theamountoftaxes paid byapropertyowner is determinedby multiplying the millage rate times each $1,000 of assessed property value. Local jurisdictions,including municipalities,are required,atthe beginning ofthebudget process,to establish a maximum millage rate.This rate will be advertised bytheCity and also delivered tothe Miami-Dade Property Appraiser.The Commission can decrease therate during the budget process,butitcannotbe increased except under extraordinarycircumstancesat significant expensetotheCity. Page I of 5 The proposed millage rate being put forth at this time is 4.3639 mills,which represents the City's FY 2014 existing millage rate. During the FY 2015 budget process,the Mayor and Commission may request special projects,new funding for educational alliances,purchase and or refurbish parks and other publicly owned properties and facilities,set new policies,and/or adopt newly negotiated labor agreements which the additional estimated revenue may assist in off settingthosecosts.Asmentioned above,the initial maximum raterequiredtosetnow, canbedecreasedbythe Commission during thebudgetprocess. At this pointthe City is only establishing a maximum millage ratefor budget flexibility and advertising purposes.Therefore,the Mayor and Commission may electto consider establishing a higher maximum millage rate,for instance,4.5000,which would generate additional estimated ad valorem revenue of $191,434;above the proposed 4.3639 millage rate. Forevery change ofone-tenthofthe millage rate,thead valorem revenue generated is increased or decreased byan estimated $140,657.The Miami-Dade County 2014 preliminary average taxable homestead residentialvalueis$188,585. Underthe alternately suggested millage rate example of 4.5000,using the Miami-Dade County's average taxable value,the average homesteaded residential taxpayer would incuran annual additional $41.35,which equals .11 centsa day,ontheir 2014 annual tax bill when compared to their 2013 annualtax bill. FY 2014 FY 2015 TAXING AGENCY MILLAGE MILLAGE Cityof South Miami 4.3639 4.5000 As per the Miami-Dade County Preliminary Average Residential Values FY 2014 FY 2015 Average Homestead Residential Taxable Amount $184,990 $188,585 FY 2014 FY 2015 Diff City of South Miami Average Homestead Residential Tax Due $807.28 $848.63 $41.35 Page2of5 Adopting the current FY 2014 millage rate of4.3639as the FY 2015 millage rate would provide the Cityan estimated AdValorem revenue increase of $195,913 basedon the increase invalueof property in the City. Rolled-back Millage Rate Citiesarealso required tocalculatewhatisknownas the "Rolled-back Millage Rate." Thisis the calculatedtax rate atwhichtheCitywouldreceive the sameadvalorem revenue asin the previousyear,excluding current year newtaxablevalues(New Construction,additions,etc.).Therolled-back millage rate for the CityofSouth Miami is 4.0548.Thisrolled-back rate represents a 7.62%decrease intheCity's current millage rate of4.3639.If the City were to adopt the rolled-back rate of 4.0548,the City'sestimatedAdValoremrevenuewould decrease byanestimated $434,771 when compared to the City's proposed FY 2015 Ad Valorem revenue estimate. Pleasefind the Millage Calculation tablebelow. MILLAGE CALCULATION COMPARISON (PROPOSED) ACCOUNT CLASSIFICATION ADOPTED MILLAGE FY 2013- 2014 PROPOSED MILLAGE FY 2014- 2015 DIFF MILLAGE RATE 4.3639 4.3639 0.00% REAL PROPERTY TAXABLE VALUE 1,372,600,462 1,411,442,669 2.83% PERSONAL PROPERTY TAXABLE VALUE 60,743,265 69,157,822 13.85% TOTAL TAXABLE VALUE (REAL AND PERSONAL PROPERTY)1,433,343,727 1,480,600,491 3.30% AD VALOREM REVENUE 6,254,969 6,461,192 206,224 95%OF TAXABLE VALUE (TOALLOW FOR DELETIONS &DELINQUENCIES)5,942,220 6,138,133 $195,913 DEDICATED TAX INCREMENT AMOUNT -489,337 -492,421 3,084 AD VALOREM BUDGET ESTIMATE 5,452,883 5,645,712 192,829 MILLAGE CALCULATION (ROLLED-BACK) ACCOUNT CLASSIFICATION ADOPTED MILLAGE FY 2013- 2014 PROPOSED MILLAGE FY 2014- 2015 EST. DIFF MILLAGE RATE 4.3639 4.0548 -7.62% REAL PROPERTY TAXABLE VALUE 1,372,600,462 1,411,442,669 2.83% PERSONAL PROPERTY TAXABLE VALUE 60,743,265 69,157,822 13.85% TOTAL TAXABLE VALUE (REAL AND PERSONAL PROPERTY)1,433,343,727 1,480,600,491 3.30% AD VALOREM REVENUE 6,254,969 6,003,539 -251,430 95%OF TAXABLE VALUE (TOALLOW FOR DELETIONS &DELINQUENCIES)5,942,220 5,703,362 -238,858 DEDICATED TAX INCREMENT AMOUNT -489,337 -453,262 -36,075 AD VALOREM BUDGET ESTIMATE 5,452,883 5,250,100 -202,783 DIFFERENCE -434,771 Page3 of 5 Below please find a detail breakdown ofthe City's 2014 taxable values and 2013 taxable values bypropertytype. PROPERTY TYPE COUNT 2014 TAXABLE VALUE COUNT 2,854 2013 TAXABLE VALUE SINGLE FAMILY 2,854 631,877,462 592,075,776 CONDOMINIUM 788 88,118,355 789 81,843,693 MULTI FAMILY 93 115,552,459 95 107,589,522 COMMERCIAL 620 514,875,940 616 532,011,353 INDUSTRIAL 27 10,446,277 30 12,636,438 AGRICULTURE 1 590,429 1 581,009 VACANT LAND 208 33,433,873 211 29.919,857 INSTITUTIONAL 37 11,466,080 37 11,140,983 GOVERNMENTAL 54 907,483 52 909,943 OTHER PROPERTIES 8 4,174,311 8 3.891,888 REAL ESTATE PARCELS 4,690 1,411,442,669 4,693 1,372,600,462 PERS PROP &CENT ASSD 69,157,822 60,743,265 ALL ASSESSED PROPERTY 1,480,600,491 1,433,343,727 This increase is attributable to signs oftheeconomy stabilizing.TheCityexperienced an assessed real property valueincrease of $38,836,207or 3%. Tangible Personal Property assessed values increased by $8,414,557 or 14%.Tangible Personal Property (TPP)iseverythingthatisnot real estate (land,buildings and improvements).It includes furniture,fixtures,tools,computerequipment,machinery, officeequipment,supplies,leasehold improvements,leased equipment,signage,andany other equipment usedinabusiness.Furniture andfixturesusedinarentalunit(condo, apt,house)arealso taxable. Increase inproperty valuations fromconstructionforthe current 2014 yearis $4,169,483,which represents adecreasefromthepreviousyearof$13,199,924 or 76%. The Administration recommends a proposed millage rate of atleast4.3639mills.This millage ratewillallow the Citytocontinuewith regular necessaryservices,operations and on-going projects without anincreasein tax rate.Whatever rate the Commission sets tonight willbe the highest possible rate forthis coming fiscal year.The Commission willbeable to re-consider the rateduring the FY 15 budget hearingsin September of 2014 onlyforrates lower thanwhatis set tonight. Page4 of 5 BudgetHearing Schedule TheCityis required to holdtwoformalBudget Public Hearings.There areguidelines onwhen these hearingsmustbeheld.Additionally,alocal municipality cannot holda budget hearingon the samedateas either the County or the SchoolBoardbudget hearings.There are alsospecial advertising requirements for these hearings. With the aforementioned constraints itis recommended that the following schedule be established: First Budget Hearing Tuesday September 9,2014 CityofSouth Miami CityHall 7:00 PM Commission Chambers 6130 Sunset Drive South Miami,FL 33143 Second Budget Hearing Tuesday,September 23,2014 CityofSouth Miami City Hall 7:00 PM Commission Chambers 6130 Sunset Drive South Miami,FL 33143 Additionally,itis recommended that the Budget Workshop be scheduled asfollows: Budget Workshop Wednesday,August 13,2014 CityofSouth Miami City Hall 9:00 AM Commission Chambers 6130 Sunset Drive South Miami,FL 33143 Attachments -Resolution -2014 Tax Roll by Property Type -2014 Year-to-Year-Corn parison -2014 Preliminary Tax Roll by Taxing Authority -2014 PreliminarySeniorExemption -DR-420,420TIF,&420MM-P (DRAFTS) -Miami-Dade County 2012 &2013 Preliminary Average TaxableHomestead Residential Value Page5of5 \2 DEPARTMENT OF RF.VENUE TAX INCREMENT ADJUSTMENT WORKSHEET DR-420T1F a 6/10 Rule12DER1M0 Florida Administrative Code Eff.05/11 Year:2014 PrincipalAuthority: 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 Base year taxable value in the tax increment area Current year tax increment value (Line 1minusLine2) Prior year Final taxable value in the tax increment area 5.Prior year tax increment value (Line 4minusLine2) County:MIAMI-DADE TaxingAuthority: CITY OF SOUTH MIAMI Base Year: 1998 321,809,495 (1) 68,437,390 (2) 253,372,105 (3) 298,524,535 (4) 230,087,145 (5) SIGN ,HERE ISi9nature ofProperty Appraiser : Electronically CertifiedbyPropertyAppraiser Property Appraiser Certification Icertify the taxable values above are correct tothebestof my knowledge. Date : 6/30/2014 5:03 PM 6.Iftheamounttobepaidtothe redevelopment trust fund IS BASED ona specific proportion ofthetax increment value: 6a 6b 6c Enter the proportion onwhich the payment isbased. Dedicatedincrementvalue (Line 3 multiplied bythepercentage on Line 6a) If value is zero or less than zero,then enter zero onLine6b Amountof payment to redevelopment trustfundinprioryear 50.00 % 126,686,053 489,337 7.Ifthe amount tobepaidtotheredevelopmenttrustfund IS NOT BASED ona specific proportionofthetaxincrement value: 7a. 7b. 7c. 7d. 7e. Amountof payment to redevelopment trust fundinprioryear Prior year operating millagelevyfromForm DR-420,Line10 Taxesleviedonprioryeartax increment value (Line 5multipliedby Line 7b,dividedby 1,000) Prior year payment as proportion of taxes levied on increment value (Line 7adividedby Line 7c,muitipiiedby100) Dedicated increment value (Line 3 multiplied bythepercentageon Line 7d) If value is zero or less than zero,then enterzero on Line 7e 0.0000 per $1,000 0.00 % (6a) (6b) (6c) (7a) (7b) (7c) (7d) (7e) Taxing Authority Certification I certify the calculations,millages and rates are correct to the best ofmy knowledge. G N H E R E Signature of Chief Administrative Officer: Title : STEVENALEXANDER,CITYMANAGER Mailing Address: 6130 SUNSET DR City,State,Zip: SOUTHMIAMI,FL 33143 Date: Contact Name and Contact Title: ALFREDORIVEROL,CHIEFFINANCIALOFFICER Physical Address: 6130 SUNSET DRIVE Phone Number: 305-663-6343 Fax Number: 305-663-6346 TAX INCREMENT ADJUSTMENT WORKSHEET INSTRUCTIONS DR-420TIF R.6/10 Page2 Property appraisers must complete and sign Section I of Section I:Property Appraiser this worksheet and provide itwithformDR-420, Certification of Taxable Value,toall taxing authorities who make payments toa redevelopment trust fundunder: •s.163.387(2)(a),Florida Statutes,or •An ordinance,resolution,or agreement tofunda project orto finance essential infrastructure. "Tax increment value"is the cumulative increase in taxable value from the base year to the current year within the defined geographic area.Itis used to determine the payment toa redevelopment trust fund under: •s.163.387(1),F.S.or •An ordinance,resolution,or agreement to fund a project or finance essential infrastructure.In this case,the taxing authority must certify the boundaries and beginning date to the property appraiser. "Dedicated increment value"is the portionof the tax increment value used to determine the payment tothe redevelopment trustfund.(See s.200.001(8)(h),F.S.) Calculate the dedicated increment value on this form and enter on either Line 6b or Line 7e. "Specificproportion,"used to determine whether to complete Line6orLine7,refers to the calculation of the tax increment payment.Examples: •Example 1. Section.163.387(1),F.S.,states thepayment madebythetaxingauthorityshouldequal95%of the millage levied times the tax increment value. Thespecificproportioninthis case is95%.The ordinance providing forthepaymentmayseta percentage lower than 95%.In these cases,the lower percentage would bethe specific proportion. •Example 2. Somerequiredtaxincrementpaymentsarenot directly related to the tax increment value.A constant dollar payment isa payment not based ona specific proportion of the tax increment value. Line 7convertsthesepayments into a proportion based ontheprior year's payment andtax incrementvaluetoreachthecurrentyear's dedicated increment value. A.Complete Section I of this formfor each county, municipality,independent special district,dependent special district,and MSTU that: •Has a tax increment value and •Is not exempted from making payments toa community redevelopment trust fund based on tax increments (s.163.387(2)(c),F.S.). Ifa taxing authority has more than one tax increment value,they must complete a separate formfor each tax increment value.Send a copy to each taxing authority with the DR-420 and keep a copy.When the taxing authority returns the completed forms,immediately send the original to: Florida Department of Revenue Property Tax Oversight Program -TRIM P.O Box 3000 Tallahassee,Florida 32315-3000 B.Enteronlytax increment values thatapplytothe valuelocated within thetaxingauthorityindicated. Section II:Taxing Authority Complete Section II ofthe form,keepone copy,and returnthe original andonecopytoyour property appraiser withDR-420 within 35 days of certification. Send one copy to your tax collector. Additional Instructions for Lines 6 and 7 Complete Line 6 if the payment into the redevelopment trustfundisaspecificproportionof the taxincrement value. CompleteLine7ifthepaymentis based ona calculation otherthana specific proportion.Donot complete both Lines 6 and 7. All formsfortaxing authorities areavailableonour website at http://dor.mvfloridaxom/dor/proDertv/trimmax>html DEPARTMENT OF REVENUE CERTIFICATION OF TAXABLE VALUE Reset Form j Print Form I DR-420 a 5/12 Rule 12D-16.002 Florida Administrative Code Effective 11/12 Year:2014 County:MIAMI-DADE PrincipalAuthority: CITYOF SOUTH MIAMI Taxing Authority: CITY OF SOUTH MIAMI SECTION 1:COMPLETED BY PROPERTY APPRAISER 1.Current year taxable value of real property for operating purposes $1,411,442,669 (1) 2.Current yeartaxablevalueof personal property for operating purposes $69,157,822 (2) 3.Currentyeartaxablevalueof centrally assessedpropertyforoperatingpurposes $0 (3) 4.Currentyeargrosstaxablevalueforoperatingpurposes (Line 1plusLine 2plusLine 3)$1,480,600,491 (4) 5. Current year net new taxable value (Addnew construction,additions,rehabilitative improvementsincreasingassessedvaluebyatleast 100%,annexations,andtangible personalpropertyvalueover 115%ofthepreviousyear'svalue.Subtract deletions.) $4,169,483 (5) 6.Current year adjusted taxable value (Line 4minusLine 5)$1,476,431,008 (6) 7.Prior year FINAL gross taxable value fromprior year applicable FormDR-403series $1,366,269,344 (7) 8. Does the taxing authority include tax increment financingareas?Ifyes,enter number of worksheets (DR-420TIF)attached.If none,enter 0 0YES •NO Number 1 (8) 9. Does the taxing authority levya voted debt servicemillageoramillage voted for2 yearsorless under s.9(b),Article VII,State Constitution?Ifyes,enter the number of DR-420DEBT,Certification ofVotedDebtMillageforms attached.If none,enter 0 •YES 0 NO Number 0 (9) SIGN HERE Property Appraiser Certification 1certifythe taxable valuesaboveare correct to the best ofmyknowledge. Signature of Property Appraiser : Electronically Certified by Property Appraiser Date : 6/30/2014 5:03 PM SECTION II:COMPLETED BY TAXING AUTHORITY Ifthisportionoftheformisnotcompletedin FULL yourtaxingauthority will bedenied TRIM certification and possiblyloseitsmillagelevyprivilegeforthetaxyear.Ifany line isnotapplicable,enter -0-. 10. Prioryearoperatingmillagelevy (If prior yearmillage wasadjusted then useadjusted millagefrom Form DR-422)4.3639per $1,000 (10) 11.Prioryearadvalorem proceeds (Line 7 multiplied byLine 10,divided by 1,000)$5,962,263 (11) 12. Amount ifany,paidorappliedinprioryearasa consequence ofanobligationmeasuredbya dedicated increment value (Sum ofeitherLines6corLine7aforall DR-420TIF forms)$489,337 (12) 13.Adjustedprioryearadvalorem proceeds (Line 11 minus Line 12)$5,472,926 (13) 14.Dedicatedincrementvalue,ifany (Sum of either Line 6bor Line 7eforallDR-420TIF forms)$126,686,053 (14) 15.Adjusted current year taxable value (Line 6minus Line 14)$1,349,744,955 (15) (16)16.Currentyearrolled-backrate (Line 13divided by Line 15,multiplied by 1,000)40548 per $1000 17.Current year proposed operating millagerate 4.3639 per $1000 (17) 18. Totaltaxestobeleviedat proposed millagerate (Line 17multiplied by Line 4,divided by1,000)$6,461,192 (18) Continued on page 2 DR-420 R.5/12 Page 2 19. 20. 21. 22. 23. 24. 25. 26. 27. TYPE ofprincipal authority (checkone) ||County [7"l Municipality [|Independent Special District [[Water Management District Applicable taxing authority (check one)[/]Principal Authority Q Dependent Special Distria |~|MSTU Q Water Management District Basin Is millage levied in more thanone county?(check one)Q Yes [7]No Enter the total adjusted prior yearad valorem proceeds of the principal authority,all dependent specialdistricts,and MSTUs levyingamillage.(The sum ofLine 13fromall DR-420 forms) Current year aggregate rolled-back rate (Line 22dividedby Line 15,multiplied by 1,000) Current year aggregate rolled-back taxes (Line 4 multiplied by Line23,dividedby 1,000) Entertotalofall operating advaloremtaxesproposedtobeleviedbytheprincipal taxingauthority,all dependent districts,and MSTUs,ifany.(The sumof Line 18from all DR-420 forms) Currentyear proposed aggregate millagerate (Line 25 divided by Line 4,multiplied by1,000) Current yearproposedrateasapercentchangeof rolled-back rate (Line 26 divided by Line 23,minus 1.multiplied by 100) 5,472,926 4.0548 per $1,000 6,003,539 6,461,192 4.3639 per $1,000 7.62 First public budget hearing Date: 9/9/2014 Time: 7:00 PM Place: CityofSouth Miami City Hall,6130 Sunset Drive,South Miami,FL 33143 (19) (20) (21) (22) (23) (24) (25) (26) (27) Taxing Authority Certification Jcertify the millages and rates are correct tothebestof my knowledge. The millages comply with the provisions ofs.200.065 andthe provisions of either s.200.071ors.200.081,F.S. s I G N H E R E 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 CERTIFICATION OF TAXABLEVALUE INSTRUCTIONS "Principal Authority"is a county,municipality,or independent special district (including water management districts). "Taxing Authority"is the entity levying the millage.This includes the principal authority,any special district dependent to the principal authority,any county municipal service taxing unit (MSTU),and water management district basins. Each taxing authority must submit to their property appraiser a DR-420 and the following forms,as applicable: •DR-420TIF,TaxIncrementAdjustmentWorksheet •DR-420DEBT,Certification ofVotedDebt Millage •DR-420MM-P,Maximum Millage Levy Calculation -Preliminary Disclosure DR-420 R.5/12 Page3 Section I:PropertyAppraiser Usethis DR-420 form for all taxing authorities except school districts.Complete Section I,Lines1 through 9,for each county, municipality,independent special district,dependent special district,MSTU,and multicounty taxing authority.Enteronly taxable values thatapplyto the taxingauthorityindicated.Usea separate formfor the principalauthorityand each dependent district,MSTUand water management districtbasin. Line 8 Complete aDR-420TIFforeachtaxingauthoritymaking payments toa redevelopment trust fund under Section 163.387 (2)(a),Florida Statutes orbyan ordinance,resolution or agreement tofundaprojectortofinance essential infrastructure. Check "Yes"if the taxingauthority makes payments toa redevelopment trust fund.Enter the number of DR-420TIF forms attached for the taxing authorityonLine8.Enter 0if none. Line 9 Complete a DR-420DEBT for each taxing authority levying either a voted debt service millage (s.12,ArticleVII,State Constitution) oralevy voted fortwo years or less (s.9(b),Article VII,State Constitution). Check "Yes"if the taxing authority levies either a voted debt service millage oralevy voted for2 years or less (s.9(b),Article VII,State Constitution).These levies donot include levies approved bya voter referendum not required by the State Constitution.Complete and attach DR-420DEBT.Donot complete a separate DR-420 for these levies. Send a copy to each taxing authority and keep a copy.When the taxing authority returns the DR-420 and the accompanying forms, immediately send the originalto: Florida Department of Revenue Property Tax Oversight -TRIM Section P.O.Box3000 Tallahassee,Florida 32315-3000 Section II:TaxingAuthority CompleteSection II.Keeponecopy,return the original and one copytoyourproperty appraiser withtheapplicable DR-420TIF,DR-420DEBT,and DR-420MM-P within 35days of certification.Send one copytothetaxcollector."Dependent special district"(ss.200.001(8)(d)and189.403(2),F.S.) means a special district that meets at least one of the followingcriteria: •The membership ofitsgoverning body isidenticaltothatof the governing body of a single county ora single municipality. •All members of its governing body are appointed by the governing body of a single county ora single municipality. •During their unexpired terms,members of the special district's governing body are subject to removal atwillby the governing body of a single county ora single municipality. •The district has a budget that requires approval through an affirmative vote orcan be vetoed by the governing body ofasingle county ora single municipality. "Independent special district"(ss.200.001 (8)(e)and 189.403 (3),F.S.)means a special district that isnota dependent special district as defined above.Adistrict that includes more than one county isan independent special district unless the districtlieswhollywithin the boundaries ofa single municipality. "Non-voted millage"is any millagenot defined asa "voted millage"ins.200.001 (8)(f),F.S. Lines 12 and 14 Adjust the calculation of the rolled-back ratefor tax increment values and payment amounts.See the instructionsfor DR-420TIF.On Lines 12 and 14,carry forward values from the DR-420TIF forms. Line 24 Includeonly those levies derived frommillagerates. AllTRIMformsfor taxing authorities areavailableonour website at http://dor>myflorida.com/dor/propertv/trim/trimmax.html MAXIMUM MILLAGE LEVY CALCULATION PRELIMINARY DISCLOSURE Formunicipal governments,counties,andspecialdistricts Reset Form Print Form DR-420MM-P R.5/12 Rule 12D-16.002 Florida Administrative Code Effective 11 /12 Year:2014 County:MIAMI-DADE Principal Authority: CITY OF SOUTH MIAMI Taxing Authority: CITY OF SOUTH MIAMI 1. Is your taxing authority a municipality or independent special district that hasleviedad valorem taxes forless than 5years?•Yes 0 No (1) /F VES'&UhS STOP HERE'SIGN AND SUBMIT-You are not subject to amillage limitation. 2.Current year rolled-back rate from Current YearFormDR-420,Line 16 4.0548per $1,000 (2) 3.Prioryear maximum millageratewithamajority vote from 2013 Form DR-420MM,Line 13 5.6941per $1,000 (3) 4.Prior year operating millage rate from Current YearFormDR-420,Line 10 4.3639 per $1,000 (4) ^^^^^m^^^^^^SS^^S^^^^^mS^s^^^^^^S^^^^^^^^^^^^^^^^^li^^^p|jSl Adjust rolled-back rate based onprioryear majority-vote maximum millage rate 5.Prior year final gross taxable value from Current YearForm DR-420,Line7 $1,366,269,344 (5) 6.Prioryearmaximumadvalorem proceeds withmajorityvote (Line 3 multiplied by Line 5 divided by 1,000)$7,779,674 (6) 7.Amount,ifany,paidorappliedinprioryearasaconsequenceofanobligation measured bya dedicated increment value from Current YearFormDR-420Line 12 $489,337 (7) 8.Adjustedprioryearadvaloremproceedswith majority vote (Line 6 minus Line 7)$7,290,337 (8) 9.Adjusted current year taxable value from Current YearformDR-420Line 15 $1,349,744,955 (9) 10.Adjusted currentyear rolled-back rate (Line 8 divided byLine 9,multiplied by 1,000)5.4013per$1,000 (10) Calculate maximum millage levy n.Rolled-back ratetobeusedfor maximum millage levy calculation (Enter Line 10ifadjustedorelseenterLine2)5.4013per$1,000 (ID 12. 13. Adjustmentforchangeinpercapita Florida personalincome (See Line 12 Instructions)1.0315 (12) Majority vote maximum millagerateallowed (Line 11 multiplied byLine 12)5.5714 per $1,000 (13) 14.Two-thirds vote maximum millage rate allowed (Multiply Line 13 by 1.10)6.1285 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) r~n a.Majority vote ofthe governing body:Check here ifLine 15 is less than orequal to Line 13.The maximum millage rate is equal '—'to the majority vote maximum rate.Enter Line 13 on Line 17. 1—|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 '—'maximum millage rate is equal to proposed rate.Enter Line 15 on Line 17. I—|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. —'Themaximummillagerateisequaltotheproposedrate.EnterLine15onLine17. I I d.Referendum:The maximum millage rate is equal to the proposed rate.Enter Line 15 on Line 17. 17. 18. The selection on Line 16 allows a maximum millage rateof (Enter rateindicatedbychoiceon Line 16)5.5714 per $1,000 (17) CurrentyeargrosstaxablevaluefromCurrentYear Form DR-420,Line 4 5 1,480,600,491 (18) Continued on page 2 21 Enter the current year proposed taxes ofall dependent special districts &MSTUs levying *amillage.(The sumofall Lines 19 from each district's Form DR-420MM-P) 22.Totalcurrentyearproposedtaxes (Line 19plus Line 21) Total Maximum Taxes 23.Enter the taxesatthemaximummillageof all dependent special districts &MSTUs levyingamillage (The sumofall Lines 20 from each district's Form DR-420MM-P) (21) 6,461,192 (22) (23) 24.Total taxes at maximum millagerate (Line 20plus Line 23)8,249,018 (24) Total Maximum Versus Total Taxes Levied 25. Aretotalcurrentyear proposed taxesonLine22equaltoorlessthantotaltaxesat the maximum millagerateonLine24?(Checkone)0YES Q NO s / G N H E R E Taxing Authority Certification Signature of Chief Administrative Officer: Title: STEVEN ALEXANDER,CITY MANAGER Mailing Address: 6130 SUNSET DR City,State,Zip: SOUTH MIAMI,FL 33143 I certify the millagesandratesarecorrectto the best of my knowledge.Themillages comply with the provisions of s.200.065and the provisions of either s.200.071 ors. 200.081,F.S.m_ 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 (25) Complete and submit thisform DR-420MM-P,MaximumMillageLevyCalculation-PreliminaryDisclosure,to your property appraiser withthe form DR-420,Certification ofTaxable Value. Instructions on page 3 MAXIMUM MILLAGE LEVY CALCULATION PRELIMINARY DISCLOSURE INSTRUCTIONS DR-420MM-P R.5/12 Page3 General Instructions Each of the following taxing authorities must complete aDR-420MM-P. •County •Municipality •Special district dependent to a county or municipality •County MSTU •Independent special district,including water management districts •Water management district basin Voting requirements for millages adopted bya two-thirds or a unanimous vote are based on the full membership of the governing body,not on the number of members present at the time of the vote. Thisform calculates the maximum tax levyfor 2014 allowed under s.200.065(5),F.S.Counties and municipalities,including dependent special districtsand MSTUs,which adopt ataxlevyat the final hearing higher than allowed under s. 200.065,F.S.,may be subject to the loss of their half-cent sales tax distribution. DR-420MM-P shows the preliminary maximum millages and taxes levied based on your proposed adoption vote.Each taxing authority must complete,sign,and submit this form to their property appraiser with their completed DR-420,Certification of Taxable Value. The vote at the final hearing and the resulting maximum may change.After the final hearing, each taxing authority will file afinalForm DR-420MM,MaximumMillageLevy Calculation Final Disclosure,with Form DR-487,Certification of Compliance,with the Department of Revenue. Specifictax year references in this form are updated each year by the Department. Line Instructions Lines 5-10 Only taxing authorities that levieda 2013 millage rate less than their maximum majority vote rate must complete these lines.The adjusted rolled-back rate onLine 10 is the rate that would have been levied if the maximum vote rate for 2013 had been adopted.If these lines are completed,enter the adjusted rate onLine 11. Line 12 Thislineis entered by the Department ofRevenue.The same adjustment factor is used statewide byall taxing authorities.Itis based on the change in per capita Florida personal income (s.200.001 (8)(i),F.S.),which Florida Law requires the Office of Economic and Demographic Research to report each year. Lines 13 and 14 Millage rates are the maximum that could be leviedwitha majority or two-thirds vote of the full membership of the governing body.Witha unanimous vote of the full membership (three-fourths vote of the full membership if the governing body has nine or more members)ora referendum,the maximum millage rate that can be leviedis the taxing authority's statutory or constitutional cap. Line 16 Check the boxfor the minimum vote necessary at the final hearing to levy your adopted millage rate. Line 17 Enter the millage rate indicated by the box checked inLine 16.Ifthe proposed millage rate is equal toorless than the majority vote maximum millage rate,enter the majority vote maximum.Ifa two-thirds vote,a unanimous vote,or a referendumisrequired,enter the proposed millagerate.For amillagerequiring more than amajorityvote,the proposed millage rate must be entered on Line 17,rather than the maximumrate,so that the comparisons onLines21 through 25 are accurate. All TRIM forms for taxing authorities are available on our website at http://dor,myflorida.com/dor/property/trim/trimmax.html MIAMI-DADE COUNTY PROPERTY APPRAISER 2014 ASSESSMENT ROLL CHANGE BY PROPERTY TYPE JULY 1,2014 2014City of SouthMiami Preliminary Assessment Roll Valuesand2013 Comparison 2014 2013 PRELIMINARY VALUES 2014 PRELIMINARY VALUES TAXABLE PROPERTY TYPE COUNT JUST VALUE TAXABLE VALUE JUST VALUE TAXABLE VALUE VALUE DIFF PCT NEW CONS SINGLE FAMILY 2,854 854,637,713 592,075,776 998,340,703 631,877,462 39,801,686 6.7%4,889,368 CONDOMINIUM 788 98,752,078 81,843,693 109,985,367 88,118,355 6,274,662 7.7%0 MULTI FAMILY 93 111,433,336 107,589,522 131,795,580 115,552,459 7,962,937 7.4%140,959 COMMERCIAL 620 566,762,964 532,011,353 550,428,228 514,875,940 -17,135,413 -3.2%-26,664 INDUSTRIAL 27 14,088,802 12,636,438 11,930,882 10,446,277 -2,190,161 -17.3%0 AGRICULTURE 1 906,491 581,009 1,043,729 590,429 9,420 1.6%0 VACANT LAND 208 34,909,406 29,919,857 41,220,886 33,433,873 3,514,016 11.7%-834,180 INSTITUTIONAL 37 106,548,481 11,140,983 97,389,052 11,466,080 325,097 2.9%0 GOVERNMENTAL 54 102,913,001 909,943 104,752,465 907,483 -2,460 -0.3%0 OTHER PROPERTIES 8 4,366,538 3,891,888 5,802,023 4,174,311 282,423 7.3%0 REAL ESTATE PARCELS 4,690 1,895,318,810 1,372,600,462 2,052,688,915 1,411,442,669 38,842,207 2.8%4,169,483 PERS PROP &CENT ASSD 99,091,435 60,743,265 117,213,844 69,157,822 8,414,557 13.9%0 ALL ASSESSED PROPERTY 1,994,410,245 1,433,343,727 2,169,902,759 1,480,600,491 47,256,764 3.3%4,169,483 1 - > p v p v P > P > P v P n P v P v P "s P v P > P «» P v p v p v P s P > P n P v P v p > p > P v P v P s p v P s P > P %P v P v P v P n P v P v p v p x P > P > P v P n P n P n P v P > P O* * P * O* * P* * w * t f * O* * 0 s 0* * w * o * O ^ O* * <* * P* * w ^ P ^ <# * 0 s O* * o * P" * o * V s O* * P s 0 s 0 s P" * P * P" * ^ * O* * ©" * t f * O* * o" 1 * ©" * P* * 0 s " o * w * w * w * 0s * o * 0 ) O C 0 C 0 0 0 T - « T - ( 0 T - O S 0 > < 0 M 0 0 0 U ) r - C 0 0 0 C g S ^ 0 ) N ( 0 0 ) ( 0 T - r 0 N 0 ) C 0 N N O ( D ^ 0 ) » 0 0 C 0 0 0 e 0 < 0 Q_ t ^ < D 0 > t ^ < D 0 0 0 > < D C 0 C y < 0 0 ) U Z C * O C Q C 0 O a 0 0 > l O ^ /j K f ^ a t^ r^ o> d ^t -* • ' co in h- ' o c o r^ od od co c o <o t- * «> v" a> ^ co 17 r- ' 00 * w <» ^r r^ t^ cv i cn j co r^ " 00 <o w <o co <o <o <d <d co a> r - t - r - • x - » r - CM •- Z LU T - N r t - 0 0 ) 0 ) i n O O O ' * 0 0 ) ( D i O N i n W C O © 0 0 > ( M l O O O U ) O O C O ( V | t - S S 0 1 , 0 ) < 0 ' * T - » n « 0 ( 0 ( D ( O t D O — - J 0 Q C O ( O ^ C O O O O t - C O < O ^ I ^ ( D ( ^ I U ) ^ N ( O ^ l • O ) T - O O ^ O ^ | • O N C O O ) l O r t T - { O < D W C ^ I ^ I ^ f ( D ( D ( D © ( O e O LU CO 05 ^ ^ i ^ *" . °L °° . ^ 1 ° . *P . ^ ° l ^ c? . ^ 1 ^ ^ ^ i ^ CN . ° l ^ 1 ^ ° i ^ CH . *$ . ^ "* * * ^ ° ° ^ ^ CO h - "S T ^* h- CO CO CS i CM CM CM CM 0 < < T- * ^ " tt " co co o ) cm * co co * ir f co " 10 " 0* in ^t ^ f •- " 0 " 00 * cm " co " o> co " ^ f 0 rr K m" co " c o " cm " 00 " -< 3 ~ co 00 r- " n " 10 n cd *- " x- " t- " t - ' t- " t- " N T - 0 ) N ^ ^ ^ O O ( D W U ) C O ( O C O ( O O N t O ) I O » ( O T - O N W ^ < D l O N N N C O T - r - * - 0 1 l O C O l O < 0 ( 0 < D ( D ( O l O O l T - N O < D f O N O > O C O N N ( O ( O N C O T - C O 0 l O ^ , « i , T - ^ O O N O l O N C O r - i n T - ( O ^ C O q ) T - N t - N N N N N C O O CO Q C O N ( 0 ^ l O O C D O O t - N C O l O T - ( O W « X ) t ^ O ( D ( D N ^ C O U ) O T C \ I O O N i n ^ C \ I O C O C \ I O t O ^ C O ( D C O ( 0 ( 0 < 0 0 ^ r ^ r ^ r - N C O c O T - C N ^ t t ( D 0 0 ) 0 ) r - ' r r l O N T - W N ^ f O W C O O N l D C O C N C M ^ r C M C M C O O O O O O O l O Q ^ f »O C O < t - t - r - CO r - •* - " VO 0 N ^ ^ ^ ^ R . 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"* Q cm o r oX< • U J ^ _T ozX2 i s 2 Q. cm - > MIAMI-DADE COUNTY PROPERTY APPRAISER 2014 PRELIMINARY AVERAGEAND MEDIAN HOMESTEAD RESIDENTIAL VALUES JULY 1,2014 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 10 CITY1 OF HOMESTEAD 11MIAMI 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 CITY OF 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 Average Values Median Values Count Just Assessed Taxable Just Assessed Taxable 37,488 254,231 184,149 132,963 153,025 117,939 60,079 14,097 673,020 404,254 351,189 306,280 197,714 143,680 10,369 825,047 612,288 558,952 526,730 388,129 335,940 32,335 124,613 101,578 47,883 121,055 102,904 32,174 2,971 243,605 187,328 133,818 230,228 175,334 123,040 7,963 149,208 116,080 70,901 90,480 78,505 26,283 6,681 137,798 111,129 64,237 90,220 80,143 28,502 1,490 68,104 54,586 19,888 64,205 52,317 24,500 2^23 34i(l85 240^09;188;5S5;299.1JBJ3 202v24£149&94 6,693 109,172 88,962 45,481 106,184 85,928 33,340 2,856 345,538 230,747 181,201 311,921 197,490 147,303 708 1,282,422 837,378 785,343 772,700 482,366 432,366 1,116 405,994 254,028 202,425 191,750 125,213 71,303 1,345 473,809 302,653 248,086 368,976 251,791 198,304 1,116 211,928 145,880 84,374 203,538 133,629 78,220 784 59,238 47,226 18,209 56,627 43,283 18,035 695 243,698 168,770 116,186 228,606 152,923 102,224 529 206,121 135,148 82,919 193,294 121,152 68,695 230 2,694,304 1,673,923 1,622,567 1,741,740 1,043,960 993,960 4,521 773,889 597,773 544,763 608,579450,771 398,645 14 14,315,488 9,959,799 9,894,397 13,858,058 7,419,664 "7,369,664 62 80,101 63,771 24,358 69,423 58,206 21,240 1,004 259,727 171,708 120,677 200,155 120,656 65,041 2,613 1,337,416 851,681 798,366 887,030 507,456 457,170 1,876 124,310 97,820 45,700 122,803 85,067 28,647 409 164,272 133,621 76,959 157,351 127,368 75,035 3,972 140,465 108,132 59,199 137,006 99,655 48,548 8,420 344,684 259,606 208,925 230,920171,432 118,967 104,361 182,776 145,386 94,383 156,993 124,530 68,639 3,894 457,189 299,761 244,174 245,110 157,836 102,875 6,575 262,165213,597 160,587 239,460 195,650 144,010 6,279 368,129 296,034 244,255 358,906 278,074 226,383 19,372 104,880 82,225 35,256 102,637 80,062 27,693 6,347 293,645 228,648 177,506 256,310 199,274 148,874 9,211 167,944 136,04584,493 152,952 122,382 70,428 410,819 243,639 182,491 131,540 158,011 123,656 67,881 410,819 243,639 182,497 156,921 158,011 123,657 98,156 410,819 243,639 182,491 135,924 158,011 123,656 73,157 410,819 243,639 182,491 135,924 158,011 123,656 73,157 410,819243,639 182,491 135,924 158,011 123,656 73,157 MIAMI-DADE COUNTY PROPERTY APPRAISER JULY 1,2014 -CERTIFICATION OFTAXABLEVALUE TAXING AUTORITY 01 MIAMI 011MIAMI (DDA) 02 MIAMI BEACH 0201 MB NORMANDY SHORES 03 CORAL GABLES 04 HIALEAH 05 MIAMI SPRINGS 06 NORTH MIAMI 07 NORTH MIAMI BEACH 08 OPA-LOCKA 10 HOMESTEAD 11 MIAMI SHORES 12 BAL HARBOUR 13 BAY HARBOR ISLANDS 14 SURFSIDE 15 WEST MIAMI 16 FLORIDA CITY 17 BISCAYNE PARK 18 EL PORTAL 19 GOLDEN BEACH 20 PINECREST 21 INDIAN CREEK 22 MEDLEY 23 N.BAY VILLAGE 24 KEY BISCAYNE 25 SWEETWATER 26 VIRGINIA GARDENS 27 HIALEAH GARDENS 28 AVENTURA 30 UNINCORPORATED 31 SUNNY ISLES BEACH 32 MIAMI LAKES 33 PALMETTO BAY 34 MIAMI GARDENS 35 DORAL 36 CUTLER BAY COUNTY-WIDE FIRE AND RESCUE LIBRARY SCHOOL BOARD S FL WATER MNGT DIST FL INLAND NAV DIST THE CHILDREN'S TRUST 2013 PRELIMINARY TAXABLE VALUE 32,735,569,577 12,477,077,438 24,656,576,889 121,339,865 12,280,770,590 6,971,712,847 910,262,509 2,085,026,011 1,740,998,099 659,709,852 1,^3^34^727 1,805,014,738 764,132,319 3,652,782,693 602,162,980 1,144,071,250 283,943,526 414,593,947 132,789,629 88,430,341 693,713,276 3,737,105,593 431,078,677 1,797,187,544 669,073,745 6,151,903,029 1,277,173,844 183,247,173 909,500,904 7,786,432,398 55,401,084,606 6,904,085,892 2,510,381,667 2,400,102,401 3,324,280,793 8,882,534,791 1,769,747,418 197,133,835,984 114,370,582,277 180,215,465,044 215,102,167,528 199,108,798,213 199,108,798,213 199,108,798,213 2014 TAXABLE VALUE BEFORE NEW CONSTRUCTION 35,117,927,785 13,428,604,754 26,951,663,319 134,271,838 12,717,585,271 7,290,179,402 941,041,265 2,191,309,444 1,866,065,778 658,765,213 1,476,431,008 1,894,730,686 827,261,746 3,952,496,887 670,605,821 1,310,089,695 301,925,649 408,907,808 144,581,941 98,340,021 752,472,960 3,878,622,420 447,552,969 1,753,559,122 746,943,039 6,674,961,239 1,311,514,896 187,491,243 931,813,069 8,290,229,617 57,833,343,787 7,679,032,753 2,567,835,277 2,458,649,991 3,451,480,819 9,278,097,448 1,856,653,935 208,856,271,547 119,792,231,734 191,260,158,652 233,112,580,408 210,925,121,279 210,925,121,279 210,925,121,279 PERCENT CHANGE 7.28% 7.63% 9.31% 10.66% 3.56% 4.57% 3.38% 5.10% 7.18% -0.14% 3,01$ 4.97% 8.26% 8.21% 11.37% 14.51% 6.33% -1.37% 8.88% 11.21% 8.47% 3.79% 3.82% -2.43% 11.64% 8.50% 2.69% 2.32% 2.45% 6.47% 4.39% 11.22% 2.29% 2.44% 3.83% 4.45% 4.91% 5.95% 4.74% 6.13% 8.37% 5.93% 5.93% 5.93% NET NEW TAXABLE VALUE ,753 ,419 ,101 ,358 ,459 ,534 ,633 ,032 ,331 ,277 ,483 ,972 ,152 ,172 ,584 ,312 ,652 916 524 566 306 892 810 217 146 990 593 238 313 513 543 030 847 147 716 107 952 ?m 166,913, -3,412, 152,208, 91, 137,831, 16,852, 5,463, 10,700, 3,000, 2,300, 4,36?, 54,069, 2,531, 1,951, 28,321, 26,786, 139, 1,345, -93, 642, 7,729, 34,922, 638, 9,224, 1,001, 22,695, 4,706, 48,321, 16,441, 104,081, 592,896, 226, 7,124, 3,587, -6,583, 227,856, 55,904, ~^rf,316^224?489 1,688,486,863 1,603,087,864 1,194,462,737 1,690,438,200 1,690,438,200 1,690,438,200 1,690,438,200 21p;544i75c)j4^0 121^395,319^8 192,^S$8fe 234,803J0V8,608 212,615,559i479 212J615j559,479 212,615,559,479 PERCENT CHANGE FROM 2012 7.79% 7.60% 9.93% 10.73% 4.68% 4.81% 3.98% 5.61% 7.36% 0.21% 33Q% 7.97% 8.59% 8.26% 16.07% 16.85% 6.38% -1.05% 8.81% 11.93% 9.58% 4.72% 3.97% -1.91% 11.79% 8.87% 3.06% 28.69% 4.26% 7.81% 5.46% 11.23% 2.57% 2.59% 3.63% 7.02% 8.07% 6.80% 6.14% 6.79% 9.16% 6.78% 6.78% 6.78% MIAMI-DADE COUNTY PROPERTY APPRAISER 2014Seniorand Long-Term ResidentSenior Exemptions JULY 1,2014 Municipality Miami Miami Beach Coral Gabies Hialeah Miami Springs North Miami North Miami Beach Opa-locka South Miami Homestead Miami Shores Bal Harbour Bay Harbor Islands Surfside West Miami FloridaCity Biscayne Park El Portal Golden Beach Pinecrest Indian Creek Medley North BayVillae Key Biscayne Sweetwater Virginia Gardens Hialeah Gardens Aventura Unincorporated Sunny Isles Beach Miami Lakes Palmetto Bay Miami Gardens Dora! Cutler Bay County SENIOR EXEMPTIONS Count Exemption Value 7,107 292,805,849 1395 61,329,648 399 19,567,331 7,002 301,501,025 237 11,339,154 594 22,085,030 587 22,435,408 153 3,996,381 136 6,491,966 344 10,952,826 0 0 31 1,386,336 93 4,181,504 118 5,828,790 255 12,639,122 0 0 30 1,500,000 26 1,289,937 2 50,000 84 4,059,391 0 0 13 380,637 72 2,973,276 87 4,250,000 342 15,690,147 57 2,637,717 427 16,998,130 854 20,055,631 20,288 882,623,429 558 26,289,860 436 20,755,978 168 8,197,548 1,844 71,548,792 207 10,020,960 444 20,925,493 44,552 1,907,699,274 LONG-TERM RESIDENT SENIOR EXEMPTIONS Count Exemption Value 3,553 59,062,560 222 1,180,239 0 0 3,383 58,043,878 0 0 161 516,307 0 0 74 14,040 0 0 51 108,118 0 0 0 0 11 112,472 0 0 0 0 0 0 0 0 0 0 0 0 2 0 0 0 5 0 13 34,632 0 0 0 0 32 657,084 37 49,164 0 0 6,715 117,055,672 0 0 35 1,043,206 28 682,422 0 0 0 0 148 1,734,793 16,286 255,037,905