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Res No 141-16-14696RESOLUTION NUMBER:141-16-14696 A Resolution of the City of South Miami,Florida,relating to the City's 2016/2017 fiscal year budget;advising the Miami- Dade County Property Appraiser of its proposed millage rate of 4.3000 mills;its rolled-back rate of 4.0086 mills,and announcing the dates of public hearing to consider the proposed millage rate and tentative budget. WHEREAS,Florida Statute 200.065 requires that within35daysofreceiving theCertificateof Value,eachtaxingauthority shall advise the property appraiser ofits proposed millage rate,itsrolled-backratecomputed pursuant to sub-section (I)andof thedate,timeandplacewhena public hearing will beheld to consider the proposed millage rate and tentative budget;and WHEREAS,the Certification ofValuewasmadeonJuly I,2016;and WHEREAS,the City'sAdministration computed the proposed millage rate and the rolled-back rate;and WHEREAS,the MayorandCity Commission wish to complywith the aforesaid Statute. NOW,THEREFORE,BE IT RESOLVED BY THE MAYOR AND CITY COMMISSION OF THE CITY OF SOUTH MIAMI,FLORIDA THAT: Section I.TheCityAdministration shall advise the property appraiser that the proposed millage rate of the CityofSouth Miami,Floridafor the 2016/2017 fiscal year budget is 4.3000 millswhichisa7.27%increase over the rolled back rate and that the rolled-back rate computed pursuant to sub-section (I)ofFlorida Statute 200.065is 4.0086 mills. Section 2.Thedate,time,andplaceofthefirstand second publicbudget hearingsshallbeheld to consider the proposed millage rate and budget are asfollows: FirstBudgetHearing,September I,2016 at7:00p.m.,intheCityCommission Chambers,6130 Sunset Drive,South Miami,Florida. SecondBudgetHearing,September 15,2016 at7:00p.m.,in the City Commission Chambers,6130 Sunset Drive,South Miami,Florida. Section 3,Severability.Ifanysectionclause,sentence,or phraseofthis resolutionisforanyreasonheld invalid or unconstitutionalbya court of competent jurisdiction,theholding shall notaffectthe validity oftheremaining 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.141-16-14696 PASSED AND ADOPTED this 19thday of July _,2016. ATTEST: READ ANOAPPROVED AS TO FORM, LAN£U#«H=EGALITY THEREOF APPROVED: A MAYOR COMMISSION VOTE:5-0 Mayor Stoddard:yea ViceMayor Welsh:Yea Commissioner Edmond:Yea Commissioner Harris:Yea Commissioner Liebman:Yea Page 2 of 2 WkAlSoutfrMiami 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 19,2016 Agenda Item:$&*< Tentative Millage Ratefor FY 2016-2017 A Resolution of the City of South Miami,Florida, relating to the City's 2016/2017 fiscal year budget; advising the Miami-Dade County Property Appraiser of its proposed millage rate of 4.3000 mills;its rolled-back rate of 4.0086 mills and announcing the dates of public hearing to consider the proposed millage rate and tentative budget. BACKGROUND &ANALYSIS The procedures andtimetablesfor establishing thetaxationrateandthecreationofthe Budgetare governed by the Stateof Florida.Theserulesaregenerally referred to as TRIM (Truth-in-Millage).Thismemo addresses the establishment ofthemaximum millage rate,rollback millage rate,andschedulingformalbudgetpublichearingsas required by the TRIM law. The Miami-Dade County Property AppraisercertifiedtheTaxableValuewithintheCity ofSouth Miami at $1,692,410,228.Thisvaluation represents a7.75%increase from the FY 2015-16 level of $1,570,747,669. Maximum Millage Rate Aprimary source of revenue for municipal government is the property advaloremtax, whichis representative ofthe property taxes applied tocommercialandresidentialreal property andcommercialpersonal property.The Miami Dade Property Appraisersets this property valuation,not theCityofSouth Miami.Therateatwhich property is taxedis referred to as the millagerate.Thetaxrate,or millagerate,is set by the City ofSouth Miami.The amount oftaxespaidbya property owner is determined by multiplying the millage rate times each $1,000 of assessable property taxable value. Local jurisdictions,includingmunicipalities,are required,to establisha maximum millage rateduring the budget process as required byFlorida Statute 200.065whichrequires that within35daysofreceivingtheCertificateof Value,(CertificationofValuewas madeonJuly I,2016)eachtaxing authority shalladvise the property appraiser ofits Page 1 of 6 proposed millagerate,itsrolled-back rate computed pursuant to sub-section (I)andof thedate,time andplacewhenapublichearing will beheld to consider the proposed millage rate and tentative budget.This rate will be advertised by the Cityandalso reported to the Miami-Dade Property Appraiser.The Commission can decrease the rate during the budget process,butit cannot beincreased after the abovedate except under extraordinary circumstances atsignificant expense to the City. The proposed millage rate is4.3000 mills,whichisequivalenttotheCity's FY 2015-16 existing millage rate. AtthispointinthebudgetprocesstheCityis simply establishinga maximum millage rate for budget flexibility andadvertisingpurposes.Therefore,the Mayorand Commission may elect to consider establishingahighermaximum millage rate,for instance,4.5000,whichwould generate additional estimated advalorem revenue of $291,512;abovethe proposed 4.3000 millage rate. For every changeof one-tenth ofthe millage rate,thead valorem revenue generated is increased or decreased byanestimated $145,756.As per Miami-Dade County's 2016 preliminaryaveragetaxable homestead residentialvalue report,the averagetaxable homestead residential value for South Miamiis $211,259. Underthealternatelysuggested millage rateexampleof4.5000,using the Miami-Dade County's averagetaxablevalue,theaveragehomesteadedresidential taxpayer would incuranannual additional $87.31,whichequals .23 centsaday,on their 2016 annualtax bill when compared to their 2015 annualtax bill. TAXING AGENCY CityofSouth Miami FY 2016 FY 2017 MILLAGE MILLAGE 4.3000 4.5000 As per the Miami-Dade County Preliminary Average Residential Values FY 2016 FY 2017 Average Homestead Residential Taxable Amount $200,781 $211,259 FY 2016 FY 2017 Diff Average Homestead Residential Tax Due $863.36 $950.67 $87.31 Page 2 of 6 Adopting the current FY 2016 millage rate of4.3000as the FY 2017 millage rate would provide the Cityan estimated AdValoremrevenue increase of $416,531 based on the increasein taxable valueof property in the City. Duringthe FY 2017 budget process,newly recommended budgetitemssuchasmuch needed parks improvements will require additionalfunds over last years budgetand the MayorandCommissionmay request specialprojects,newfundingforeducational alliances,purchase and or refurbishparksand other publicly owned properties and facilities,set newpolicies,and/or adoptnewlynegotiatedlabor agreements,whichthe additional estimated revenue willassistin funding.As mentioned above,theinitial maximummillagerate,canbe decreased bytheCommission later duringthe budget process. Rolled-back Millage Rate Citiesarealsorequiredto calculate what is known asthe "Rolled-back Millage Rate." Thisisthecalculatedtax rate atwhichtheCitywouldreceivethesameadvalorem revenue asinthepreviousyear,excluding currentyearnewtaxable values (New Construction,additions,etc.).Therolled-back millage ratefortheCityofSouth Miami is4.0086.TheCity's current millage rateof4.3000 represents a 7.27%increaseover therolled-backrate.If the City were toadopttherolled-back rate of4.0086,the City's estimated Ad Valorem revenue would decrease by an estimated $424,732 when compared to the City's proposed FY 2017 Ad Valorem revenue estimate. Page 3 of 6 Pleasefind the Millage Calculation tablebelow. MILLAGE CALCULATION COMPARISON (PROPOSED) MILLAGE RATE REAL PROPERTY TAXABLE VALUE PERSONAL PROPERTY TAXABLE VALUE TOTAL TAXABLE VALUE (REAL AND PERSONAL PROPERTY) AD VALOREM REVENUE 95%OF TAXABLE VALUE (TOALLOWFOR DELETIONS &DELINQUENCIES) DEDICATED TAX INCREMENT AMOUNT 4.3000 1,500,767,136 69,980,533 1,570,747,669 6,754,215 6,416,504 -551,069 mSamem mm mmflmZSM 4.3000 0.00% 1,624,995,959 8.28% 67,414,269 -3.67% 1,692,410,228 7.75% 7.277,364 523,149 6,913,496 $496,992 -631,530 80,461 .#^-fM3i#66| MILLAGE CALCULATION (ROLLED-BACK) MILLAGE RATE REAL PROPERTY TAXABLE VALUE PERSONAL PROPERTY TAXABLE VALUE TOTAL TAXABLE VALUE (REAL AND PERSONAL PROPERTY) AD VALOREM REVENUE 95%OF TAXABLE VALUE (TOALLOWFOR DELETIONS &DELINQUENCIES) DEDICATED TAX INCREMENT AMOUNT aMiliiMGiliiii;.!!^!^ DIFFERENCE 4.3000 1,500,767,136 69,980,533 1,570,747,669 6,754,215 6,416,504 -551,069 g^isip; ^R%liLEBiBJ#K%WfBfM 4.0086 -7.27% 1,624,995,959 8.28% 67,414,269 -3.67% 1,692,410,228 7.75% 6,784,196 29,981 6,444,986 28,482 -587,752 36,683 ^gjl^llai -424,732 Page 4 of 6 Belowplease find adetail breakdown oftheCity's 2016 taxablevaluesand 2015 taxable valuesby property type. SINGLE FAMILY 2,848 733,610,489 2,850 679,679,917 CONDOMINIUM 788 105,746,617 788 96,890,351 MULTI FAMILY 91 132,775,311 92 123,697,391 COMMERCIAL 619 579,307,260 622 532,170,280 INDUSTRIAL 27 10,692,098 27 10,745.215 AGRICULTURE 1 600,025 1 595,528 VACANT LAND 225 49,558,443 214 43,244,793 INSTITUTIONAL 36 9,995,242 36 11,106,876 GOVERNMENTAL 53 921,756 54 912,303 OTHER PROPERTIES 13 1,788,718 II 1,724,482 REAL ESTATE PARCELS 4,701 1,624,995,959 4,695 1,500,767,136 PERSPROP&CENT ASSD 67,414,269 69,980,533 ALL ASSESSED PROPERTY 1,692410,228 1,570,747,669 Thisincreaseisattributableto signs ofthe economy stabilizing.TheCity experienced anoverallassessedreal property valueincreaseof$124,228,823or8.28%.Thistotalis slightlyhigherthan the actualtaxablevalueasitdoes not includedeductionsfor homestead exemptions etc. TangiblePersonal Property assessedvaluesdecreasedby $2,566,264 or 3.67%.Tangible Personal Property (TPP)consistsof all propertythatis not realestate (land,buildings and improvements).Itincludesfurniture,fixtures,tools,computer equipment, machinery,office equipment,supplies,leasehold improvements,leasedequipment, signage,andany other equipment usedinabusiness.Furnitureand fixtures usedina rentalunit(condo,apt,house)arealsotaxableinthiscategory. Increasein property valuations specifically from construction within the current 2016 yearis $19,220,450 which represents anincreasefrom the previousyearof$9,485,907 or 97.45%. The Administration recommends a proposed millage rate of atleast 4.3000 mills.This millage ratewillallowtheCitytocontinuewith regular necessaryservices,operations andon-going projects without anincreaseintaxrate.Whatever rate the Commission setsatthis time willbe the highestpossiblerateforthiscoming fiscal year.The Commissionwillbeabletore-considertherateduring the FY 16 budget hearings in September of 2016 onlyforrateslowerthanwhatissettonight. Page5 of 6 Budget Hearing Schedule TheCityis required tohold two formalBudget Public Hearings.There areguidelines onwhen these hearingsmustbe held.Additionally,a local municipality cannotholda budgethearingonthesamedateaseithertheCounty or the School Boardbudget hearings.There arealsospecialadvertising requirements for these hearings. With the aforementioned constraints itis recommended that our previously proposed schedule be revised and the following schedule beestablished: Itis recommended that theBudget Workshop bescheduledas follows: Budget Workshop Monday,August 15,2016 9:00 AM Cityof South Miami CityHall Commission Chambers 6130 Sunset Drive South Miami,FL33I43 Additionally,therequiredbudget hearings areproposedforthe following dates: First Budget Hearing Thursday September I,2016 7:00 PM Second Budget Hearing Thursday,September 15,2016 7:00 PM CityofSouth Miami City Hall Commission Chambers 6130 Sunset Drive South Miami,FL33I43 Cityof South Miami City Hall Commission Chambers 6130 Sunset Drive South Miami,FL33I43 Attachments -Proposed Resolution -DR-420,420TIF,&420MM-P (DRAFTS) -2016 Tax Roll by Property Type -2016 Year-to-Year-Comparison -2016 Preliminary Tax Roll by Taxing Authority -2016 PreliminarySeniorExemption -Miami-Dade County PreliminaryAverageTaxable Homestead ResidentialValue Page 6 of 6 CERTIFICATION OF TAXABLE VALUE FLORIDA Illlllliijwm DR-420 R.5/12 Rule 12D-16.002 Florida Administrative Code Effective 11/12 Year:2016 County:MIAMI-DADE Principal Authority: CITY OF SOUTH MIAMI Taxing Authority: CITY OF SOUTH MIAMI SECTION 1:COMPLETED BY PROPERTY APPRAISER 1.Currentyeartaxablevalueofreal property for operating purposes $1,624,995,959 0) 2.Currentyear taxable valueof personal property for operating purposes $67,414,269 (2) 3.Currentyear taxable valueofcentrallyassessed property for operating purposes $0 (3) 4.Currentyeargross taxable valuefor operating purposes (Line 1plus Line 2plus Line 3)$1,692,410,228 (4) 5. Current year net new taxable value (Addnew construction,additions,rehabilitative improvements increasing assessed valuebyatleast 100%,annexations,and tangible personal property valueover 115%of the previousyear'svalue.Subtract deletions.) $19,220,450 (5) 6.Current year adjusted taxable value (Line 4minus Line5)$1,673,189,778 (6) 7.Prioryear FINAL gross taxable value fromprioryear applicable FormDR-403 series $1,547,922,617 (7) 8. Does the taxing authority include tax increment financing areas?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 I certify the taxable values above are correct to the best ofmy knowledge. Signature of Property Appraiser: ElectronicallyCertifiedby Property Appraiser Date: 7/1/2016 10:15 AM SECTION II:COMPLETED BY TAXING AUTHORITY Ifthis portion of the formis not completed In FULL yourtaxing authority will be denied TRIM certification and possibly loseits millage levyprivilegefor the taxyear.If anylineis not applicable,enter -0-. 10. Prioryear operating millage levy (Ifprioryearmillagewasadjustedthenuseadjusted millage from Form DR-422)4.3000per$1,000 (10) 11.Prioryearad valorem proceeds (Line 7 multiplied by Line 10,dividedby 1,000)$6,656,067 (11) 12. Amount,ifany,paidor applied inprioryearasa consequence ofan obligation measured bya dedicated increment value (Sum ofeither Lines6corLine7aforall DR-420TIF forms)$551,069 (12) 13.Adjusted prioryearad valorem proceeds (Line 11 minus Line 12)$6,104,998 (13) 14.Dedicated increment value,ifany (SumofeitherLine 6bor Line 7eforall DR-420TIF forms)$150,231,959 (14) 15.Adjusted current year taxable value (Line 6minusLine14)$1,522,957,819 (15) 16.Currentyear rolled-back rate (Line 13 divided by Line 15,multiplied by 1,000)4.0086per$1000 (16) 17.Current year proposed operating millage rate 4.3000 per $1000 (17) 18. Totaltaxestobeleviedat proposed millagerate (Line 17 multiplied by Line 4,divided by 1,000)$7,277,364 (18) Continued on page 2 DR-420 R.5/12 Page 2 19. 20. 21. 22. 23. 24. 25. 26. 27. TYPE of principal authority (check one)||County [71 Municipality ||Independent Special District ||Water Management District Applicable taxing authority (check one)\/\Principal Authority Q]Dependent Special District ||MSTU Q Water Management District Basin Is millage levied in more than one county?(check one)r~]Yes \7\No Enterthetotal adjusted prioryearadvaloremproceedsoftheprincipalauthority,all dependent specialdistricts,and MSTUs levyingamillage.(The sumof Line 13fromall DR-420 forms) Currentyear aggregate rolled-backrate (Line 22 divided by Line 15,multiplied by 1,000) Currentyear aggregate rolled-backtaxes (Line 4 multiplied by Line 23,dividedby 1,000) Entertotalofall operating advaloremtaxesproposedtobeleviedby the principal taxing authority,all dependent districts,and MSTUs,ifany.(The sumof Line 18 from all DR-420 forms) Currentyear proposed aggregate millagerate (Line 25 divided byLine 4,multiplied by 1,000) Currentyear proposed rateasa percent change ofrolled-backrate (Line 26 divided by Line 23,minus 1,multiplied by 100) 6,104,998 4.0086 per $1,000 6,784,196 7,277,364 4.3000per$1,000 7.27% First public budget hearing Date:Time:Place: (19) (20) (21) (22) (23) (24) (25) (26) (27) I certify the millages and rates are correct to the best ofmy knowledge. Themillagescomplywith the provisionsof s.200.065and the provisionsof either s.200.071ors.200.081,F.S. s I G N H E R E Taxing Authority Certification Signature ofChief Administrative Officer: Title: STEVENALEXANDER,CITY MANAGER Mailing Address: 6130 SUNSET DR City,State,Zip: SOUTHMIAMI,FL 33143 Date: Contact Name and Contact Title: ALFREDO RIVEROL,CHIEFFINANCIALOFFICER Physical Address: 6130 SUNSET DRIVE Phone Number: 305-663-6343 Fax Number: 305-663-6346 Instructions on page 3 CERTIFICATION OF TAXABLE VALUE INSTRUCTIONS "Principal Authority"isacounty,municipality,or independent special district(including water management districts). "Taxing Authority"is the entitylevying the millage.This includes theprincipalauthority,any special district dependent tothe principal authority,any county municipal service taxingunit (MSTU),and water management district basins. Each taxing authority must submit to their property appraiser aDR-420 and the following forms,as applicable: •DR-420TIF,Tax Increment Adjustment Worksheet •DR-420DEBT,Certification of Voted DebtMillage •DR-420MM-P,MaximumMillageLevyCalculation-Preliminary Disclosure DR-420 R.5/12 Page 3 Section I:Property Appraiser Use this DR-420formforall 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.Enter only taxable values that apply to the taxing authority indicated.Use a separate formforthe principal authority and each dependent district,MSTUand water management district basin. Line 8 Complete a DR-420TIF for each taxing authority making payments toa redevelopment trustfund under Section 163.387 (2)(a),Florida Statutes orbyan ordinance,resolution or agreement tofunda project orto finance essential infrastructure. Check "Yes"if the taxing authority makes payments toa redevelopment trustfund.Enter the number ofDR-420TIFforms attached forthetaxing authority onLine8.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) oralevyvotedfortwo years or less (s.9(b),Article VII,State Constitution). Check "Yes"if the taxing authority levies either a voted debt service millageoralevy voted for2 years or less (s.9(b),Article VII,State Constitution).These levies donot include levies approved byavoter referendum not required bythe State Constitution.Complete and attach DR-420DEBT.Donot complete a separate DR-420for these levies. Send acopyto each taxing authority and keep acopy.When the taxingauthorityreturns the DR-420and the accompanying forms, immediately send the original to: Florida Department of Revenue Property Tax Oversight -TRIM Section P.O.Box3000 Tallahassee,Florida 32315-3000 Section II:Taxing Authority Complete Section II.Keep one copy,return the original and one copy toyour property appraiser with the applicable DR-420TIF,DR-420DEBT,and DR-420MM-P within35 days ofcertification.Send one copy tothetaxcollector."Dependent special district"(ss.200.001 (8)(d)and 189.403(2),F.S.) means a special district that meets at least one ofthe following criteria: •The membership ofits governing body is identical to that of the governing body ofa single county ora single municipality. •All members ofits governing body are appointed by the governing bodyofa single county ora single municipality. •Duringtheir unexpired terms,members of the special district's governing body are subject toremovalat will by the governing bodyofa single county orasingle municipality. •The district has a budget that requires approval through an affirmative vote or can be vetoed by the governing body ofa single county or a 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.A district that includes more than one county isan independent special district unless the district lies whollywithin the boundaries ofa single municipality. "Non-votedmillage"is any millagenot defined as a"voted millage"ins.200.001 (8)(f),F.S. Lines 12 and 14 Adjustthe calculation of the rolled-back rate fortax increment values and payment amounts.See the instructions for DR-420TIF.OnLines12 and 14,carryforward values from the DR-420TIF forms. Line 24 Include only those levies derived from millage rates. All TRIM formsfor taxing authorities areavailableon our website at http://dor.myflorida.com/dor/property/trim FLORIDA MAXIMUM MILLAGE LEVY CALCULATION PRELIMINARY DISCLOSURE For municipal governments,counties,and special districts wmtow^^J*B.-.^.rA.vr.ttwr. Mimmmm j^^'j:;-j.^:'!]??! DR-420MM-P R.5/12 Rule 12D-16.002 Florida Administrative Code Effective 11/12 Year:2016 County:MIAMI-DADE Principal Authority: CITY OF SOUTH MIAMI Taxing Authority: CITY OF SOUTH MIAMI 1. Isyourtaxing authority amunicipalityor independent specialdistrict that haslevied ad valorem taxes forless than 5 years?•Yes \7\No 0) .awkk^. ibject to a millage limitation.IF YES,STOP k A STOP HERE.SIGN AND SUBMIT.You are not sl v^M^V 2.Current year rolled-back ratefrom Current YearForm DR-420,Line 16 3.9781 per$1,000 (2) 3.Prioryear maximum millagerate with amajority vote from 2015 Form DR-420MM,Line 13 5.3352 per $1,000 (3) 4.Prioryear operating millagerate from Current YearForm DR-420,Line 10 4.3000 per$1,000 (4) graSSBfi^vsplffi^^^^^m W^^S^^^^&^^^^m llpSMv Adjust rolled-back rate based on prioryear majority-vote maximurri millage rate 5.Prior year final gross taxable value from Current YearFormDR-420,Line7 $1,547,922,617 (5) 6. Prioryearmaximumadvalorem proceeds withmajorityvote (Line 3 multiplied by Line5 divided by 1,000)$8,258,477 (6) 7. Amount,ifany,paidorappliedinprioryearasaconsequenceofanobligation measured bya dedicated increment valuefrom Current YearFormDR-420Line 12 $0 (7) 8.Adjusted prioryearadvaloremproceedswith majority vote (Line 6minus Line 7)$8,258,477 (8) 9.Adjusted current year taxable value from Current YearformDR-420Line 15 $1,673,189,778 (9) 10.Adjustedcurrentyear rolled-back rate (Line 8 divided by Line 9,multipliedby1,000)4.9358 per $1,000 (10) Calculate maximum millage levy 11. Rolled-back ratetobeusedfor maximum millage levy calculation (EnterLine10if adjusted orelse enter Line2)4.9358 per$1,000 (11) 12.Adjustmentfor change inpercapitaFloridapersonalIncome (SeeLine12 Instructions)1.0375 (12) 13.Majority votemaximummillagerateallowed (Line 11 multipliedbyLine12)5.1209 per$1,000 (13) 14.Two-thirds votemaximummillagerateallowed (Multiply Line 13by1.10)5.6330 per$1,000 (14) 15.Currentyear proposed millage rate 4.3000 per $1,000 (15) 16.Minimum vote required to levy proposed millage:(Checkone)(16) j—I 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 '—'tothe majority vote maximum rate.Enter Line 13 on Line 17. I—|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 1—'maximum millage rate is equal to proposed rate.Enter Line 15 on Line 17. 1—|c.Unanimous vote ofthe 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 tothe proposed rate.Enter Line 15 on Line 17. I |d.Referendum:The maximum millage rate is equal to the proposed rate.Enter Line 15on Line 17. 17. Theselectionon Line 16allowsamaximummillagerateof (Enter rate indicated by choice onLine16)5.1209 per $1,000 (17) 18.Current year gross taxable value from Current YearFormDR-420,Line4 $1,692,410,228 (18) Continued on page 2 Taxing Authority: CITY OF SOUTH MIAMI DR-420MM-P R.5/12 Page2 19. 20. 21. Current year proposed taxes (Line 15 multiplied by Line 18,divided by 1,000) Totaltaxesleviedat the maximummillagerate (Line17 multiplied by Line18,divided by 1,000) Enterthe current year proposed taxesofall dependent specialdistricts&MSTUs levying a millage.(The sum of allLines 19 from each district's Form DR-420MM-P) 7,277,364 (19) 8,666,664 (20) 0 (21) 22.Total current year proposed taxes (Line19plusLine21)7,277,364(22) Total Maximum Taxes 23. Enterthetaxesat the maximummillageofall dependent specialdistricts&MSTUs levyingamillage (ThesumofallLines 20 fromeach district's FormDR-420MM-P)(23) 24.Totaltaxesat maximum millage rate (Line 20plus Line23)8,666,664(24) Total Maximum Versus Total Taxes Levied 25. Are total current year proposed taxes onLine22 equal toorless than total taxes at the maximum millage rate onLine24?(Checkone)[7]YES •NO S / G N H E R E Taxing Authority Certification Signature ofChief Administrative Officer: Title: STEVENALEXANDER,CITYMANAGER Mailing Address: 6130 SUNSET DR City,State,Zip: SOUTHMIAMI,FL 33143 I certify the millagesandratesarecorrectto the best ofmy knowledge.Themillages comply withtheprovisionsofs.200.065and the provisionsof either s.200.071ors. 200.081,F.S. 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) Completeand submit thisform DR-420MM-P,Maximum MillageLevy Calculation-Preliminary Disclosure,to your property appraiser withtheform DR-420,Certification of TaxableValue. 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 •Specialdistrict dependent toa county < municipality •County MSTU •Independent special district,including water management districts •Water management district basin Voting requirements formillages adopted bya two-thirds or a unanimous vote are based on the full membership of the governing body,noton the number of members present at the time of the vote. Thisformcalculates the maximumtaxlevyfor 2016 allowed under s.200.065(5),F.S.Counties andmunicipalities,including dependent special districtsand MSTUs,which adopt ataxlevyatthe 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 millagesandtaxeslevied based onyour proposed adoptionvote.Each taxingauthority must complete,sign,and submit thisform to their property appraiser with their completed DR-420,Certification of Taxable Value. The vote atthefinalhearingand the resulting maximum may change.After the final hearing, each taxing authority willfileafinalForm DR-420MM,MaximumMillageLevy Calculation Final Disclosure,with FormDR-487,Certification of Compliance,with the Department of Revenue. Specific tax year references in this form are updated eachyearby the Department. 'or Line Instructions Lines 5-10 Only taxing authorities that levieda 2015 millage rate less than their maximummajority vote rate must complete these lines.The adjusted rolled-back rate on Line 10 is the rate that would have been levied if the maximum vote rate for 2015 had been adopted.If these linesare completed,enter the adjusted rate on Line 11. Line 12 Thislineis entered by the Department ofRevenue.The same adjustment factorisused statewide byalltaxing authorities.Itisbasedonthe change inpercapita Florida personal income (s.200.001(8)0),F.S.)/which Florida Law requires the Officeof Economic and Demographic Research to report each year. Lines 13 and 14 Millage rates are the maximum that could be levied witha majorityortwo-thirdsvoteofthe full membership ofthe governing body.Witha unanimous vote of the full membership(three-fourthsvoteofthe full membershipif the governing body has nine or more members)ora referendum,the maximum millage rate that canbeleviedis thetaxing authority's statutory or constitutional cap. Line 16 Check theboxfortheminimumvote necessary atthe final hearingtolevyyour adopted millagerate. Line 17 Enter the millagerate indicated by the box checked inLine 16.Ifthe proposed millagerateisequaltoorless than the majorityvotemaximummillagerate,enter themajorityvote maximum.If a two-thirds vote,a unanimous vote,ora referendumisrequired,enter the proposed millagerate.For amillagerequiringmore than amajorityvote,theproposed millage rate must be entered on Line 17,rather than the maximumrate,so that the comparisons on Lines 21 through 25 are accurate. All TRIM formsfortaxing authorities areavailableonour website at http://dor.mvflorida.com/dor/property/trim TAX INCREMENT ADJUSTMENT WORKSHEET FLORIDA Year:2016 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 2.Base year taxable value in the tax increment area 3.Current year tax increment value (Line 1 minus Line2) 4.PrioryearFinal taxable value in the tax increment area 5.Prioryeartax increment value (Line 4minus Line2) County:MIAMI-DADE Taxing Authority : CITY OF SOUTH MIAMI Base Year: 1998 $ DR-420TIF R.6/10 Rulel2D-16,002 Florida Administrative Code Effective 11/12 368,901,307 (1) 68,437,390 (2) 300,463,917 (3) 340,554,159 (4) 272,116,769 (5) SIGN HERE Property Appraiser Certification I certify the taxable values aboveare correct tothebestofmy knowledge. Signature of Property Appraiser : Electronically Certified by Property Appraiser Date : 7/1/2016 10:15 AM 6.if the amount tobepaidto the redevelopment trust fund IS BASED onaspecific proportion of the tax increment value: 6a. 6b. Enter the proportion on which the payment is based. Dedicated increment value (Line 3multipliedbythepercentageon Line 6a) If value is zero or less than zero,then enter zero on Line 6b 50.00 % 150,231,959 (6a) (6b) 6c.Amountof payment to redevelopment trustfundinprioryear $551,069 (6c) 7.Ifthe amount tobepaidto the redevelopment trust fund IS NOT BASED onaspecific proportion of the tax increment value: 7a. 7b. 7c, 7d 7e Amount of payment to redevelopment trust fundinprioryear Prioryear operating millagelevyfromForm DR-420,Line 10 Taxes levied onprior year tax increment value (Line 5multipliedby Line 7b,dividedby 1,000) Prioryear payment as proportion oftaxesleviedon increment value (Line 7adividedby Line 7c,multipliedbyi00) Dedicated increment value (Line 3 multiplied bythepercentageon Line 7d) If value is zero or less than zero,then enter zero on Line 7e $ 0.0000 per $1,000 0.00 % (7a) (7b) (7c) (7d) (7e) Taxing Authority Certification I certify the calculations,millages and rates are correct to the best of my knowledge. s I G N H E R E Signature ofChief Administrative Officer: Title: STEVENALEXANDER,CITYMANAGER Mailing Address: 6130 SUNSET DR City,State,Zip: SOUTHMIAMI,FL 33143 Date: Contact Name and Contact Title: ALFREDO RIVEROL,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 Page 2 Property appraisers must complete and sign Section I of Section I:Property Appraiser this worksheet and provide itwithform DR-420, Certification of TaxableValue,toall taxing authorities who make payments toa redevelopment trust fund under: •s.163.387(2)(a),Florida Statutes,or •Ah 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 tofunda project or finance essential infrastructure.In this case,the taxingauthority must certify the boundaries andbeginning date totheproperty appraiser. "Dedicated increment value"is the portionof the tax increment value used to determine the payment to the 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. "Specific proportion,"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 the payment made bythetaxingauthorityshouldequal95%of the millage levied times the tax increment value. The specific proportion in this case is 95%.The ordinance providing forthepaymentmayseta percentage lower than 95%.In these cases,the lower percentage wouldbethespecificproportion. •Example 2. Some required tax increment payments are not directly related to the tax increment value.A constant dollar payment isa payment not based on a specific proportion of the tax increment value. Line7 converts these payments intoaproportion based on the prior year's payment and tax increment value to reach the current year'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 taxingauthority with the DR-420and keep acopy.When thetaxing authority returns the completed forms,immediately send the original to: Florida Department of Revenue Property Tax Oversight Program -TRIM Section P.O.Box 3000 Tallahassee,Florida 32315-3000 B.Enteronlytax increment values that applytothe value located within the taxing authority indicated. Section II:Taxing Authority CompleteSection II ofthe form,keeponecopy,and returntheoriginaland one copytoyourproperty appraiser withDR-420within35 days ofcertification. Send one copy to your tax collector. Additional Instructions for Lines 6 and 7 CompleteLine6ifthe payment intothe redevelopment trust fundisa specific proportion of the tax increment value. Complete Line7if the payment is based ona calculation other than a specific proportion.Donot complete both Lines 6 and 7. All TRIM formsfortaxing authorities areavailableonour website at http://dor.myflorida.com/dor/property/trim MIAMI-DADE COUNTY PROPERTY APPRAISER 2016 ASSESSMENT ROLL CHANGE BY PROPERTY TYPE JULY 1,2016 ______ 2016 City of South Miami Preliminary Assessment Roil Values and 2015 Comparison 2016 2015 PRELIMINARY VALUES 2016 PRELIMINARY VALUES TAXABLE PROPERTY TYPE COUNT JUST VALUE TAXABLE VALUE JUST VALUE TAXABLE VALUE VALUE DIFF PCT NEW CONS SINGLE FAMILY 2,848 1,143,509,518 679,679,917 1,288,819,139 733,610,489 53,930,572 7.9%8,205,097 CONDOMINIUM 788 122,836,292 96,890,351 135,702,301 105,746,617 8,856,266 9.1%0 MULTI FAMILY 91 137,832,560 123,697,391 154,206,934 132,775,311 9,077,920 7.3%-22,063 COMMERCIAL 619 577,680,245 532,170,280 626,570,175 579,307,260 47,136,980 8.9%11,914,178 INDUSTRIAL 27 12,557,699 10,745,215 12,687,768 10,692,098 -53,117 -0.5%0 AGRICULTURE 1 1,202,823 595,528 1,214,271 600,025 4,497 0.8%0 VACANT LAND 225 52,169,423 43,244,793 60,451,208 49,558,443 6,313,650 14.6%-876,762 INSTITUTIONAL 36 99,110,237 11,106,876 100,659,717 9,995,242 -1,111,634 -10.0%0 GOVERNMENTAL 53 106,155,113 912,303 110,169,204 921,756 9,453 1.0%0 OTHER PROPERTIES 13 2,917,578 1,724,482 3,182,914 1,788,718 64,236 3.7%0 REAL ESTATE PARCELS PERS PROP &CENT ASSD ALL ASSESSED PROPERTY 4,701 2,255,971,488 1,500,767,136 2,493,663,631 1,624,995,959 124,228,823 8.3%19,220,450 120,908,612 69,980,533 117,581,245 67,414,269 -2,566,264 -3.7%0 2,376,880,100 1,570,747,669 2,611,244,876 1,692,410,228 121,662,559 7.7%19,220,450 Page 1 of 5 MIAMI-DADE COUNTY PROPERTY APPRAISER ISsiiiAfl' 2016 AND 2015 PRELIMINARY ROLL COMPARISION JULY 1,2016 2016 PRELIMINARY ASSESSMENT ROLL VALUES 2015 PRELIMINARY ASSESSMENT ROLL VALUES CHANGE IN GROSS TAXABLE PCTREALPROPERTY PERS PROP &CENTASSD GROSS TAXABLE REAL PROPERTY PERS PROP &CENTASSD GROSS TAXABLETAXINGAUTHORITY CITY OF MIAMI 42,460,638,698 2,141,666,844 44,602,305,542 37,805,289,621 2,097,769,007 39,903,058,628 4,699,246,914 11.78% DOWNTOWN DEV AUTHORITY 15,674,018,974 1,007,727,770 16,681,746,744 14,118,964,218 1,011,832,785 15,130,797,003 1,550,949,741 10.25% CITY OF MIAMI BEACH 34,023,340,556 674,416,552 34,697,757,108 30,106,660,254 591,230,611 30,697,890,865 3,999,866,243 13.03% NORMANDY SHORES 176,036,741 23,070 176,059,811 153,182,984 28,502 153,211,486 22,848,325 14.91% CITY OF CORAL GABLES 14,091,791,819 297,340,793 14,389,132,612 13,395,162,364 297,441,249 13,692,603,613 696,528,999 5.09% CITY OF HIALEAH 7,973,545,871 560,103,825 8,533,649,696 7,304,727,801 554,056,552 7,858,784,353 674,865,343 8.59% CITY OF MIAMI SPRINGS 983,845,220 66,910,916 1,050,756,136 917,199,989 68,540,324 985,740,313 65,015,823 6.60% CITY OF NORTH MIAMI 2,499,306,636 104,128,498 2,603,435,134 2,288,960,375 104,216,287 2,393,176,662 210,258,472 8.79% CITY OF NORTH MIAMI BEACH 2,216,751,512 114,168,222 2,330,919,734 1,882,680,002 117,906,861 2,000,586,863 330,332,871 16.51% CITY OF OPA-LOCKA 644,599,628 106,930,979 751,530,607 594,351,107 109,223,535 703,574,642 47,955,965 6.82% CITY OF SOUTH MIAMI 1,624,995,959 67,414,269 1,692,410,228 1,500,767,136 69,980,533 1,570,747,669 121,662,559 7.75% CITY OF HOMESTEAD 2,214,266,724 102,246,733 2,316,513,457 2,034,528,349 103,781,196 2,138,309,545 178,203,912 8.33% MIAMI SHORES VILLAGE 953,506,766 21,289,280 974,796,046 880,336,926 21,292,150 901,629,076 73,166,970 8.11% BAL HARBOUR VILLAGE 4,359,102,006 74,629,553 4,433,731,559 4,185,426,480 63,878,520 4,249,305,000 184,426,559 4.34% TOWN OF BAY HARBOR ISLANDS 868,025,758 12,085,564 880,111,322 765,830,207 12,235,617 778,065,824 102,045,498 13.12% TOWN OF SURFSIDE 1,667,936,911 21,502,427 1,689,439,338 1,476,296,054 26,459,166 1,502,755,220 186,684,118 12.42% CITY OF WEST MIAMI 354,760,924 13,388,239 368,149,163 305,842,011 14,155,078 319,997,089 48,152,074 15.05% CITY OF FLORIDA CITY 418,452,818 42,036,649 460,489,467 389,718,163 39,245,095 428,963,258 31,526,209 7.35% VILLAGE OF BISCAYNE PARK 173,959,686 2,934,733 176,894,419 157,065,969 2,962,727 160,028,696 16,865,723 10.54% VILLAGE OF EL PORTAL 127,275,137 2,555,735 129.830,872 111,358,210 2,850,367 114,208,577 15,622,295 13.68% TOWN OF GOLDEN BEACH 951,123,889 1,440,676 952,564,565 847,150,872 1,298,894 848,449,766 104,114,799 12.27% VILLAGE OF PINECREST 4,336,413,371 44,457,478 4,380,870,849 4,067,033,383 45,547,883 4,112,581,266 268,289,583 6.52% VILLAGE OF INDIAN CREEK 545,631,449 2,355,628 547,987,077 499,403,917 2,670,434 502,074,351 45,912,726 9.14% TOWN OF MEDLEY 1,722,353,709 263,753,035 1,986,106,744 1,616,098,994 246,189,603 1,862,288,597 123,818,147 6.65% NORTH BAY VILLAGE 940,606,975 19,100,533 959,707,508 813,392,317 18,926,651 832,318,968 127,388,540 15.31% VILLAGE OF KEY BISCAYNE 8,301,046,460 38,238,417 8,339,284,877 7,685,508,851 36,239,673 7,721,748,524 617,536,353 8.00% CITY OF SWEETWATER 1,426,972,331 130,701,569 1,557,673,900 1,310.902,781 130,887,643 1,441,790,424 115,883,476 8.04% VILLAGE OF VIRGINIA GARDENS 157,643,620 85,421,863 243,065,483 147,474,810 94,793,591 242,268,401 797,082 0.33% CITY OF HIALEAH GARDENS 1,016,202,244 75,220,837 1,091,423,081 948,445,022 69,719,485 1,018,164,507 73,258,574 7.20% CITY OF AVENTURA 9,684,956,063 216,738,181 9,901,694,244 8,886,506,279 208,455,823 9,094,962,102 806,732,142 8.87% CITY OF SUNNY ISLES BEACH 10,052,213,804 59,215,091 10,111,428,895 8,903,669,516 56,137,709 8,959,807,225 1,151,621,670 12.85% TOWN OF MIAMI LAKES 2,641,474,259 168,127,973 2.809,602,232 2,528,509,213 162,587,214 2,691,096,427 118,505,805 4.40% VILLAGE OF PALMETTO BAY 2,595,484,645 64,232,714 2,659,717,359 2,487,696,292 63,616,901 2,551,313,193 108,404,166 4.25% CITY OF MIAMI GARDENS 3,473,585,737 366,917,093 3,840,502,830 3,247,030,310 339,205,808 3,586,236,118 254,266,712 7.09% CITY OF DORAL 10,435,319,648 699,633,040 11,134,952,688 9,479,050,830.676,898,947 10,155,949,777 979,002,911 9.64% TOWN OF CUTLER BAY 2,168,759,157 66,079,129 2,234,838,286 2,014,582,388 66,622,226 2,081,204,614 153,633,672 7.38% COUNTY OPERATING 238,094,420,032 13,242,591,443 251,337,011,475 217,526,526,544 12,902,664,946 230,429,191,490 20,907,819,985 9.07% MUNICIPAL SERVICE AREA 60,102,565,525 6,510,904,229 66,613,469,754 56,065,362,185 6,381,809,882 62,447,172,067 4,166,297,687 6.67% FIRE &RESCUE 131,340,968,487 9,530,825,012 140,871,793,499 121,330,869,127 9,325,927,854 130,656,796,981 10,214,996,518 7.82% LIBRARY 218,530,407,766 12,346,769,638 230,877,177,404 198,851,596,201 12,002,619,793 210,854,215,994 20,022,961,410 9.50% SO FL WATER MGMT DIST 240,094,561,275 13,242,591,443 253,337,152,718 219,576,939,832 12,902,664,946 232,479,604,778 20,857,547,940 8.97% EVERGLADES CONSTR PROJECT 240,094,561,275 13,242,591,443 253,337,152,718 219,576,939,832 12,902,664,946 232,479,604,778 20.857,547,940 8.97% OKEECHOBEE BASIN 240,094,561,275 13,242,591,443 253,337,152,718 219,576,939,832 12,902,664,946 232,479,604,778 20,857,547,940 8.97% FL INLAND NAVIGATION DIST 240,094,561,275 13,242,591,443 253,337,152,718 219,576,939,832 12,902,664,946 232,479,604,778 20,857,547,940 8.97% CHILDREN'S TRUST 240,094,561,275 13,242,591,443 253,337,152,718 219,576,939,832 12,902,664,946 232,479,604,778 20,857,547,940 8.97% BOARD OF PUBLIC INSTRUCTION 271,603,333,483 13,242,591,443 284,845,924,926 249,223,962,032 12,903,494,856 262,127,456,888 22,718,468,038 8.67% Page 2of5 MIAMI-DADE COUNTY PROPERTY APPRAISER 2016PreliminaryTaxableValues by TaxingAuthority JULY 1,2016 2015 2016 Preliminary ^^^^^^PPreliminaryTaxableValue Percent Taxable Before New Percent New Change Taxing Authority Value Construction Change Construction From 2015 01 MIAMI 39,903,058,628 43,634,266,701 9.35%968,038,841 ^^^M^S 11.78% 011MIAMI (DDA)15,130,797,003 16,325,724,795 7.90%356,021,949 10.25% 02 MIAMI BEACH 30,697,890,865 33,532,510,312 9,23%1,165,246,796 ^^^^^^^m 13.03% 0201 MB NORMANDY SHORES 153,211,486 173,001,492 12.92%3,058,319 ^^^^^^Ml 14.91% 03 CORAL GABLES 13,692,603,613 14r303,512,701 4.46%85,619,911 5.09% 04 HIALEAH 7,858,784,353 8,477,992,991 7.88%55,656.705 8.59% 05 MIAMI SPRINGS 985,740,313 1,035,281,485 5.03%15,474,651 ^^^^lfl050Mi56iBiSa 6.60% 06 NORTH MIAMI 2,393,176,662 2,598,243,392 8.57%5,191,742 ^^^^^^M 8.79% 07 NORTH MIAMI BEACH 2,000,586,863 2,152,299,770 7.58%178,619,964 16.51% 08 OPA-LOCKA 703,574,642 749,011,418 6.46%2,519,189 ^^^^Srajj^jBCTOTJMgm^6.82% 09 SOUTH MIAMI 1,570,747,669 1,673,189,778 6.52%19,220,450 7.75% 10 HOMESTEAD 2,138,309,545 2,259,981,642 5.69%56,531,815 8.33% 11 MIAMI SHORES 901,629,076 972,142,498 7.82%2,653,548 a^^^^^^S^^Sf^^-6 8.11% 12 BAL HARBOUR 4,249,305,000 4,432,747,025 4.32%984,534 4.34% 13 BAY HARBOR ISLANDS 778,065,824 866,794,267 11.40%13,317,055 13.12% 14 SURFSIDE 1,502,755,220 1,689,551,990 12.43%-112,652 12.42% 15 WEST MIAMI 319,997,089 339,446,047 6.08%28,703,116 15.05% 16 FLORIDA CITY 428,963,258 459,948,553 7.22%540,914 isiiiffliliiffiiK 7.35% 17 BISCAYNE PARK 160,028,696 175,348,551 9.57%1,545,868 10.54% 18 EL PORTAL 114,208,577 129,931,484 13.77%-100,612 13.68% 19 GOLDEN BEACH 848,449,766 938,700,438 10.64%13,864,127 ^^^^^^S 12.27% 20 PINECREST 4,112,581,266 4,300,254,419 4.56%80,616,430 ^^^^^^^6.52% 21 INDIAN CREEK 502,074,351 547,987,077 9.14%0 9.14% 22 MEDLEY 1,862,288,597 1,955,922,710 5.03%30,184,034 6.65% 23 N.BAY VILLAGE 832,318,968 915,933,458 10.05%43,774,050 ^^^^^^M 15.31% 24 KEY BISCAYNE 7,721,748,524 8,293,080,498 7.40%46,204,379 fiiiffii2vfavG 9f284**8*3i5 8.00% 25 SWEETWATER 1,441,790,424 1,495,835,464 3.75%61,838,436 ^^^^^^K 8.04% 26 VIRGINIA GARDENS 242,268,401 243,082,052 0.34%-16,569 HHEgffi9B|0.33% 27 HIALEAH GARDENS 1,018,164,507 1,084,147,107 6.48%7,275,974 WBSBBB^7.20% 28 AVENTURA 9,094,962,102 9,630,643,257 5.89%271,050,987 ^^^^^^S 8.87% 30 UNINCORPORATED 62,447,172,067 65,862,718,440 5.47%750,751,314 6.67% 31 SUNNY ISLES BEACH 8,959,807,225 9,513,872,268 6.18%597,556,627 12.85% 32 MIAMI LAKES 2,691,096,427 2,791,180,233 3.72%18,421,999 ^^^^^^^M 4.40% 33 PALMETTO BAY 2,551,313,193 2,658,173,115 4.19%1,544,244 4.25% 34 MIAMI GARDENS 3,586,236,118 3,822,908,533 6.60%17,594,297 ^^^^^^^M 7.09% 35 DORAL 10,155,949,777 10,680,317,296 5.16%454,635,392 9.64% 36 CUTLER BAY 2,081,204,614 2,205,714,007 5.98%29,124,279 7.38% COUNTY-WIDE 230,429,191,490 246,312,920,441 6.89%5,024,091,034 ^^^H^^^y33^%75 9.07% FIRE AND RESCUE 130,656,796,981 138,168,469,097 5.75%2,703,324,402 ^^^^^^^7.82% LIBRARY 210,854,215,994 225,229,285,944 6.82%5,647,891,460 ^^^^^^^^ffii 9.50% SCHOOL BOARD 262,127,456,888 279,819,426,517 r- 6.75%5,026,498,409 8.67% S FL WATER MNGT DIST 232,479,604,778 248,310,614,717 6.81%5,026,538,001 8.97% FL INLAND NAV DIST 232,479,604,778 248,310,614,717 6.81%5,026,538,001 8.97% THE CHILDREN'S TRUST 232,479,604,778 248,310,614,717 6.81%5,026,538,001 w^^^l^m 8.97% Page 3 of 5 MIAMI-DADE COUNTY PROPERTY APPRAISER 2016 Senior and Long-Term Resident Senior Exemptions JULY 1,2016 Municipality 01 Miami 02 Miami Beach 03 Coral Gabies 04 Hialeah 05 Miami Springs 06 North Miami 07 North Miami Beach 08 Opa-locka 09 South Miami 10 Homestead 11 Miami Shores 12 Bal Harbour 13 Bay Harbor Islands 14 Surfside 15 West Miami 16FloridaCity 17 Biscayne Park 18 El Portal 19 Golden Beach 20 Pinecrest 21 Indian Creek 22Medley 23 North BayVillae 24 KeyBiscayne 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 SENIOR EXEMPTIONS Count Exemption Value 6,855 265,469,918 1,289 50,511,048 374 17,916,999 6,881 276,842,129 237 11,254,666 588 17,987,895 604 18,606,009 163 3,521,240 128 5,888,324 352 10,291,803 0 0 22 995,527 86 3,069,363 104 5,068,931 256 12,574,225 0 0 30 1,474,709 31 1,326,677 1 25,000 75 3,426,778 0 0 13 340,575 69 2,373,789 73 3,575,000 342 13,950,777 50 2,290,883 462 17,167,245 805 18,955,355 20,400 803,111,245 529 22,741,475 410 18,611,126 155 7,363,146 1,892 55,755,756 221 10,287,590 435 18,780,389 44,086 1,716,789,708 LONG-TERM RESIDENT SENIOR EXEMPTIONS Count Exemption Value 2,780 39,616,027 154 337,055 24 351,222 3,108 51,028,589 0 0 152 410,445 0 0 71 8,770 0 0 42 112,046 0 0 0 0 9 96,080 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 5 1,631 11 0 0 0 0 0 24 248,943 51 182,477 0 0 5,635 74,295,594 0 0 24 556,468 18 335,375 973 2,058,843 6 70,600 131 1,594,888 13,809 178,366,742 Page 4of5 MIAMI-DADE COUNTY PROPERTY APPRAISER 2016 PRELIMINARY AVERAGE AND MEDIAN HOMESTEAD RESIDENTIAL VALUES JULY 1f 2016 Average Values Median Values Municioalitv Count Just Assessed Taxable Just Assessed Taxable 01 CITY OF MIAMI 37,312 348,300 209,998 158,354 220,735 128,979 72,222 02 CITY OF MIAMI BEACH 13,749 964,591 481,206 427,845 401,460 220,835 167,342 03 CITY OF CORAL GABLES 10,365 1,010,207 645,109 591,542 673,303 411,425 359,823 04 CITY OF HIALEAH 31,794 163,509 107779 53,513 160,499 107,527 39,405 05 CITY OF MIAMI SPRINGS 2,946 292,892 197,952 144,138 276,700 183,806 131,913 06 CITY OF NORTH MIAMI 7,725 207,221 125,639 79,531 121,972 82,190 29,674 07 CITY OF NORTH MIAMI BEACH 6,411 187,078 119,061 71,181 130,195 83,687 31,567 08 CITY OF OPA-LOCKA 1,443 86,213 57,777 21,568 82,048 54,097 25,000 09 CITY OF SOUTH MIAMI 2,370 442,749 263,422 211,259 379,514 217,541 165,343 10 CJTY OF HOMESTEAD 7,255 141,770 102,984 57,371 138,477 99,989 47,169 11 MIAMI SHORES VILLAGE 2,867 437,011 254,182 204,607 382,714 216,745 166,669 12 BAL HARBOUR VILLAGE 700 1,592,618 922,632 871,184 1,020,202 565,568 509,411 13 TOWN OF BAY HARBOR ISLANDS 1,077 591,275 304,723 252,684 259,280 142,434 90,977 14 TOWN OF SURFSIDE 1,302 628,997 335,103 280,750 541,081 278,434 225,711 15 CITY OF WEST MIAMI 1,131 253,948 156,362 95,032 246,770 140,795 85,232 16 CITY OF FLORIDA CITY 773 91,473 49,950 19,769 87,934 44,578 19,446 17 VILLAGE OF BISCAYNE PARK 705 330,271 190,241 137,660 301,843 165,501 114,263 18 VILLAGE OF EL PORTAL 544 289,408 155,205 102,509 269,136 132,888 81,303 19 TOWN OF GOLDEN BEACH 237 3,440,259 1,788,092 1,736,884 2,475,688 1,213,179 1,163,179 20 VILLAGE OF PINECREST 4,478 945,233 642,995 590,259 771,877 478,806 427,374 21 VILLAGE OF INDIAN CREEK 15 21,957,040 10,395,844 10,331,252 22,735,395 8,460,205 8,410,205 22 TOWN OF MEDLEY 56 119,149 72,928 29,742 110,095 63,467 24,750 23 CITY OF NORTH BAY VILLAGE 1,028 340,712 198,723 147,030 233,157 144,800 91,711 24 VILLAGE OF KEY BISCAYNE 2,613 1,595,435 942,275 888,359 1,123,810 567,695 516,766 25 CITY OF SWEETWATER 1,789 155,728 101,886 48,747 143,549 86,944 32,093 26 VILLAGE OF VIRGINIA GARDENS 400 222,046 140,458 85,189 214,665 131,753 80,266 27 CITY OF HIALEAH GARDENS 3,909 170,471 113,521 63,463 167,682 103,240 50,031 28 CITY OF AVENTURA 8,404 406,283 285,411 234,521 275,850 192,238 138,772 30 MUNICIPAL SERVICE AREA 203,741 229,050 155,924 104,355 199,736 132,931 77,867 31 %CITY OFSUNNYISLESBEACH 3,829 572,898 355,661 300,005 304,112 174,221 119,448 32 'TOWN OF MIAMI LAKES 6,490 315,569 222,897 169,728 293,678 203,831 152,296 33 VILLAGE OF PALMETTO BAY 6,295 432,516 311,135 259,166 418,596 290,363 239,324 34 CITY OF MIAMI GARDENS 18,962 132,789 87,593 39,477 129,159 83,680 30,861 35 CITY OF DORAL 6,534 328,237 247,491 196,013 290,912 218,986 167,717 36 TOWN OF CUTLER BAY 9,349 208,342 146,278 94,393 193,464 131,303 79,746 MIAMI-DADE COUNTYWIDE Other Taxing Authorities BOARD OF PUBLIC INSTRUCTION SO FLORIDA WATER MANAGEMENT DIST FLORIDA INLAND NAVIGATION DISTRICT THE CHILDRENS'TRUST 408,598 310,715 198,975 147,417 202,781 132,647 77,642 408,598 310,715 198,990 173,312 202,781 132,656 107,114 408,598 310,715 198,975 151,772 202,781 132,647 82,112 408,598 310,715 198,975 151,772 202,781 132,647 82,112 408,598 310,715 198,975 151,772 202,781 132,647 82,112 Page 5of5