Res No 083-22-15836RESOLUTION NUMBER: 083-22-15836
A Resolution of the City of South Miami, Florida, relating to the City's
2022/2023 fiscal year budget; advising the Miami-Dade County Property
Appraiser of its proposed millage rate of 3.9999 mills; its rolled-back
rate of 3.8643 mills, and announcing the date, time, and place of public
hearing to consider the proposed millage rate and tentative budget.
WHEREAS, Florida Statute 200.065 requires that within 35 days of receiving the
Certificate of Value, each taxing authority shall advise the property appraiser of its
proposed millage rate, its rolled-back rate computed pursuant to sub-section (1) and of
the date, time and place when a public hearing will be held to consider the proposed
millage rate and tentative budget; and
WHEREAS, the Certification of Value was made on July 01, 2021; and
WHEREAS, the City's Administration computed the proposed millage rate and the
rolled-back rate; and
WHEREAS, the Mayor and City Commission wish to comply with the aforesaid
Statute.
NOW, THEREFORE, BE IT RESOLVED BY THE MAYOR AND CITY COMMISSION OF
THE CITY OF SOUTH MIAMI, FLORIDA THAT:
Section 1. The foregoing recitals are hereby ratified and confirmed as being true
and correct and are hereby made a specific part of this resolution upon adoption hereof.
Section 2. The City Administration shall advise the property appraiser that
the proposed millage rate of the City of South Miami, Florida for the 2022/2023 fiscal
year budget is 3.9999 mills which is a 3.51% increase over the rolled back rate and that
the rolled-back rate, computed pursuant to sub-section (1) of Florida Statute 200.065, is
3.8643 mills.
Section 3. The date, time, and place of the first and second public budget
hearings shall be held to consider the proposed millage rate and budget are as follows:
First Budget Hearing, September 6, 2022, at 6 p.m., in the City Commission
Chambers, 6130 Sunset Drive, South Miami, Florida or if the law requiring a
quorum to be present is suspended by the Governor pursuant the Governor's
emergency powers, then the hearing will be held on a Communication Media
Technology (CMT) platform, such as Zoom.us.
Second Budget Hearing, September 21, 2022, at 6 p.m., in the City Commission
Chambers 6130 Sunset Drive, South Miami, Florida or if the law requiring a
quorum to be present is suspended by the Governor pursuant the Governor's
Page I of 2
Res. No. 083-22-15836
emerge n cy powers, then the hearin g wil l be h eld on a Communication Media
Technology (CMT) platform, such as Zoom.us .
Section 4. Corrections. Conforming language or technical scrivener-type
co rrections ma y be made by the City Attorney for a ny conforming amendmen t s to be
in co rp orated i nto the final resolution for signature.
Section 5. Severability. If any sec tio n cla u se, se ntence, or p h rase of this
resolutio n is for any reason he l d inva li d or unconstitutional by a court of competent
jurisdiction, the hol ding will not affect the val id i ty of the remaining portions of this
reso lutio n.
Section 6 . Effective Date . Th i s r esolution wi ll become effective immediately upon
adoption by vote of the City Commi ss ion.
PASSED AND A DOPTED this 19th day of :!.!!!Y., 2022.
ATTEST:
READ A ND APPROVED AS TO FORM,
LANGUAGE LEGALITY AND
E
Page 2 of 2
AP PR OVED:
COMMISS ION VOTE:
Mayor Philips:
Commissione r Gil:
5-0
Yea
Yea
Co m m i ssioner Harris: Yea
Commissioner Lie bman: Yea
Commissioner Corey : Yea
Agenda Item No:1.
City Commission Agenda Item Report
Meeting Date: July 19, 2022
Submitted by: Alfredo Riverol
Submitting Department: City Manager
Item Type: Resolution
Agenda Section:
Subject:
A Resolution of the City of South Miami, Florida, relating to the City’s 2022/2023 fiscal year budget; advising the
Miami-Dade County Property Appraiser of its proposed millage rate of 3.9999 mills; its rolled-back rate of
3.8643 mills, and announcing the date, time, and place of public hearing to consider the proposed millage rate
and tentative budget. 3/5 (Commissioner Liebman)
Suggested Action:
Attachments:
Millage Memo FY 23 FINAL.docx
Millage Resolution FY 23 CArev.docx
Trim Pkg 2022 (FY 2023).pdf
MDC FY 23 Reports.pdf
1
Page 1 of 5
CITY OF SOUTH MIAMI
OFFICE OF THE CITY MANAGER
INTER-OFFICE MEMORANDUM
To:The Honorable Mayor & Members of the City Commission
From:Shari Kamali, ICMA-CM, City Manager
Copy:Alfredo Riverol, CPA, CRFAC, CGFM, CGMA, Chief Financial Officer
Date:July 19, 2022
Subject:Tentative Millage Rate for FY 2022-2023
Request:A Resolution of the City of South Miami, Florida, relating to the City’s
2022/2023 fiscal year budget; advising the Miami-Dade County Property
Appraiser of its proposed millage rate of 3.9999 mills; its rolled-back
rate of 3.8643 mills, and announcing the date, time, and place of public
hearing to consider the proposed millage rate and tentative budget.
BACKGROUND & ANALYSIS
The procedures and timetables for establishing the taxation rate and the creation of the Budget
are governed by the State of Florida. These rules are generally referred to as TRIM (Truth-in-
Millage). This memo addresses the establishment of the maximum millage rate, rollback millage
rate, and scheduling formal budget public hearings as required by the TRIM law.
The Miami-Dade County Property Appraiser certified the Taxable Value within the City of South
Miami at $2,362,980,956.
Maximum Millage Rate
A primary source of revenue for municipal government is the property ad valorem tax, which is
representative of the property taxes applied to commercial and residential real property and
commercialpersonal property. The Miami Dade Property Appraiser, not the City of South Miami,
sets the assessable taxable property valuation, based on many factors including State Law such
as Homestead exemptions, and is based on the property valuation calculated and transmitted by
the Property Appraiser. The rate at which property is taxed is referred to as the millage rate. The
tax rate, or millage rate, is set by the City of South Miami. Theamount of taxes paid by a property
owner is determined by multiplying the millage rate, times each $1,000 of assessable property
taxable value.
2
Page 2 of 5
Local jurisdictions, including municipalities, are required to establish and publish a maximum
millage rate during the budget process as mandated by Florida Statute 200.065, which requires
that within 35 days of receiving the Certificate of Value, (Certification of Value was made on July
1, 2021) each taxing authority shall advise the property appraiser of its proposed millage rate, its
rolled-back rate computed pursuant to sub-section (1) and of the date, time and place when a
public hearing will be held to consider the proposed millage rate and tentative budget. This rate
will be advertised by the City and reported to the Miami-Dade Property Appraiser. The City
Commission can decrease the TRIM advertised rate during the budget process, but it cannot be
increased except under extraordinary circumstances.
At this point in the budget process the City is simply establishing a maximum millage rate for
budget flexibility and advertising purposes.
Financial Outlook for FY 2022-2023 Fiscal Year
Most U.S. economists agree that the U.S. is in store for a recession next year. The U.S. consumer
price for All Urban Consumers surged to 8.6% over year ended May 2022, the largest 12-month
increase since the period ending December 1981. That means that the Federal Reserve’s efforts
to slow down the economy over the past few months through two different interest rate hikes
have yet to bear a measurable effect on inflation.
The U.S. Energy Information Administration (EIA) expects a variety of U.S. energy prices to remain
historically high through 2023, including oil, natural gas, coal, and electricity, according to the
administration's June 2022 Short-Term Energy Outlook (STEO).
In fiscal year 2021-2022, the City of South Miami Administration focused on reducing operational
expenses in an effort to meet the reduction of the forecasted revenues for FY 2021 due to the
COVID-19 pandemic, without increasing the millage rate and/or eliminating or reducing the
current level of service provided to the City of South Miami residents. The City Administration
currently forecasts, as of July 1, 2022, a 7% overall revenue increase from the adopted FY 2022
forecasted revenues for FY 2023 as Florida revenues are trending upward. The administration is
maintaining a conservative approach to revenue increases and keeping operating expenses in
line with the revenue increase.
Rolled-back Millage Rate
Cities are also required by State Law to calculate what is known as the "Rolled-back Millage Rate.”
This is the calculated tax rate at which the City would receive the same ad valorem revenue as in
the previous year, excluding current year new taxable values (New Construction, additions, etc.).
The rolled-back millage rate for the City of South Miami is 3.8643. The City’s current millage rate
of 4.3000 represents a 11.28% increase over the rolled-back rate. The millage being presented
of 3.9999 versus the current year rolled-back millage rate represents 3.5% increase.
3
Page 3 of 5
Please find the Millage Calculation table below.
MILLAGE CALCULATION COMPARISON (PROPOSED)
ACCOUNT CLASSIFICATION
ADOPTED
MILLAGE
FY 2021-2022
PROPOSED
MILLAGE
FY 2022-2023
EST.
DIFF
MILLAGE RATE 4.3000 3.9999 -6.98%
REAL PROPERTY TAXABLE VALUE 2,037,154,490 2,280,216,928 11.93%
PERSONAL PROPERTY TAXABLE VALUE 71,322,001 82,764,028 16.04%
TOTAL TAXABLE VALUE (REAL AND
PERSONAL PROPERTY)2,108,476,491 2,362,980,956 12.07%
AD VALOREM REVENUE 9,066,449 9,451,688 385,239
95% OF TAXABLE VALUE (TO ALLOW FOR
DELETIONS & DELINQUENCIES)8,613,126 8,979,103 $365,977
MILLAGE CALCULATION (ROLLED-BACK)
ACCOUNT CLASSIFICATION
ROLLED-
BACK
MILLAGE
FY 2021-2022
ROLLED-BACK
MILLAGE
FY 2022-2023
EST.
DIFF
MILLAGE RATE 4.1520 3.8643 -6.93%
REAL PROPERTY TAXABLE VALUE 2,037,154,490 2,280,216,928 11.93%
PERSONAL PROPERTY TAXABLE VALUE 71,322,001 82,764,028 16.04%
TOTAL TAXABLE VALUE (REAL AND
PERSONAL PROPERTY)2,108,476,491 2,362,980,956 12.07%
AD VALOREM REVENUE 8,754,394 9,131,267 376,873
95% OF TAXABLE VALUE (TO ALLOW FOR
DELETIONS & DELINQUENCIES)8,316,675 8,674,704 $358,029
DIFFERENCE -304,399
Tangible Personal Property (TPP) consists of all property that is not real estate (land, buildings
and improvements). It includes furniture, fixtures, tools, computer equipment, machinery, office
equipment, supplies, leasehold improvements, leased equipment, signage, and any other
equipment used in a business. Furniture and fixtures used in a rental unit (condo, apt, house)
are also taxable in this category.
This millage rate will allow the City to proceed with necessary services, operations, and on-going
projects and help maintain the City’s financial position for the future.
Whatever rate the Commission sets at this time will be the highest possible rate for this coming
fiscal year. The Commission will be able to re-consider the rate during the FY 22-23 budget
hearings in September of 2022 only for rates lower than what is set tonight by the attached
Resolution.
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Page 4 of 5
Budget Hearing Schedule
The City is required to hold two formal Budget Public Hearings. There are guidelines on when
these hearings must be held. Additionally, a local municipality cannot hold a budget hearing on
the same date as either the County or the School Board budget hearings. There are also special
advertising requirements for these hearings.
It is recommended that the Budget Workshop be scheduled as follows:
Budget Workshop Thursday, August 4, 2022
10 AM
City of South Miami City Hall
Commission Chambers or Zoom
6130 Sunset Drive
South Miami, FL 33143
Additionally, the required budget hearings are proposed for the following dates:
First Budget Hearing Tuesday, September 6, 2022
6 PM
City of South Miami City Hall
Commission Chambers or Zoom
6130 Sunset Drive
South Miami, FL 33143
Second Budget Hearing Wednesday, September 21, 2022
6 PM
City of South Miami City Hall
Commission Chambers or Zoom
6130 Sunset Drive
South Miami, FL 33143
5
Page 5 of 5
NOTE:
Pertinent meetings scheduled as of this date include:
Miami-Dade County Budget Hearings: 9-08-22 and 9-20-22
Miami-Dade County School Board Budget Hearings: 7-27-22 and 9-07-22
Attachments
Proposed Resolution
State of Florida DRAFT Forms (DR-420 & DR-420MM-P)
2022 Miami-Dade County Property Reports
6
CERTIFICATION OF TAXABLE VALUE DR-420
R. 5/12
Rule 12D-16.002
Florida Administrative Code
Effective 11/12
Year :County :
Principal Authority :Taxing Authority :
SECTION I : COMPLETED BY PROPERTY APPRAISER
1.Current year taxable value of real property for operating purposes $(1)
2.Current year taxable value of personal property for operating purposes $(2)
3.(3)Current year taxable value of centrally assessed property for operating purposes $
4.(4)Current year gross taxable value for operating purposes (Line 1 plus Line 2 plus Line 3)$
5.(5)
Current year net new taxable value (Add new construction, additions, rehabilitative
improvements increasing assessed value by at least 100%, annexations, and tangible
personal property value over 115% of the previous year's value. Subtract deletions.)
$
6.(6)Current year adjusted taxable value (Line 4 minus Line 5)$
7.(7)$Prior year FINAL gross taxable value from prior year applicable Form DR-403 series
8.(8)Does the taxing authority include tax increment financing areas? If yes, enter number
of worksheets (DR-420TIF) attached. If none, enter 0
Number
9.(9)
NumberDoes the taxing authority levy a voted debt service millage or a millage voted for 2
years or less under s. 9(b), Article VII, State Constitution? If yes, enter the number of
DR-420DEBT, Certification of Voted Debt Millage forms attached. If none, enter 0
SIGN
HERE
Property Appraiser Certification I certify the taxable values above are correct to the best of my knowledge.
Date :
SECTION II : COMPLETED BY TAXING AUTHORITY
If this portion of the form is not completed in FULL your taxing authority will be denied TRIM certification and
possibly lose its millage levy privilege for the tax year. If any line is not applicable, enter -0-.
10.Prior year operating millage levy (If prior year millage was adjusted then use adjusted
millage from Form DR-422) (10)per $1,000
11.(11)Prior year ad valorem proceeds (Line 7 multiplied by Line 10, divided by 1,000)$
12.(12)$Amount, if any, paid or applied in prior year as a consequence of an obligation measured by a
dedicated increment value (Sum of either Lines 6c or Line 7a for all DR-420TIF forms)
13.
14.
(13)
(14)
Adjusted prior year ad valorem proceeds (Line 11 minus Line 12)$
$Dedicated increment value, if any (Sum of either Line 6b or Line 7e for all DR-420TIF forms)
15.(15)$Adjusted current year taxable value (Line 6 minus Line 14)
16.Current year rolled-back rate (Line 13 divided by Line 15, multiplied by 1,000) per $1000 (16)
17.(17)per $1000Current year proposed operating millage rate
18.(18)
$
Total taxes to be levied at proposed millage rate (Line 17 multiplied by Line 4, divided
by 1,000)
Continued on page 2
YES NO
YES NO
Signature of Property Appraiser:
9,451,688
0
2,088,666,664
3.8643
CITY OF SOUTH MIAMI
4.3000
82,764,028
CITY OF SOUTH MIAMI
2,280,216,928
2,324,153,416
Reset Form
0
0
0
2,362,980,956
8,981,267
38,827,540
MIAMI-DADE
4
3.9999
4
2022
2,324,153,416
0
Print Form
8,981,267
9
DR-420
R. 5/12
Page 2
19.TYPE of principal authority (check one)County Independent Special District
(19)
Municipality Water Management District
(20)20.
Applicable taxing authority (check one)Principal Authority Dependent Special District
MSTU Water Management District Basin
21.(21)Is millage levied in more than one county? (check one)Yes No
DEPENDENT SPECIAL DISTRICTS AND MSTUs STOP HERE - SIGN AND SUBMIT
22.
(22)$
Enter the total adjusted prior year ad valorem proceeds of the principal authority, all
dependent special districts, and MSTUs levying a millage. (The sum of Line 13 from all DR-420
forms)
23.Current year aggregate rolled-back rate (Line 22 divided by Line 15, multiplied by 1,000)(23)per $1,000
24.(24)$Current year aggregate rolled-back taxes (Line 4 multiplied by Line 23, divided by 1,000)
25.(25)$
Enter total of all operating ad valorem taxes proposed to be levied by the principal
taxing authority, all dependent districts, and MSTUs, if any. (The sum of Line 18 from all
DR-420 forms)
(26)Current year proposed aggregate millage rate (Line 25 divided by Line 4, multiplied
by 1,000)per $1,000
(27)Current year proposed rate as a percent change of rolled-back rate (Line 26 divided by
Line 23, minus 1, multiplied by 100)%
S
I
G
N
H
E
R
E
Taxing Authority Certification
I certify the millages and rates are correct to the best of my knowledge.
The millages comply with the provisions of s. 200.065 and the provisions of
either s. 200.071 or s. 200.081, F.S.
Date :
Title :Contact Name and Contact Title :
Mailing Address :Physical Address :
City, State, Zip :Phone Number :Fax Number :
Instructions on page 3
First public
budget hearing
Date :Time :Place :
27.
26.
Signature of Chief Administrative Officer :
9,451,688
4
305-663-6346
8,981,267
305-663-6343
4
9/6/2022
6130 SUNSET DRIVE6130 SUNSET DR
4
9,131,267
6130 Sunset Drive, South Miami, FL 33143 Phone: 305-663-
63436:00 PM EST
SOUTH MIAMI, FL 33143
3.8643
SHARI KAMALI, CITY MANAGER
3.51
ALFREDO RIVEROL, CHIEF FINANCIAL OFFICER
3.9999
10
DR-420
R. 5/12
Page 3
CERTIFICATION OF TAXABLE VALUE
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, Tax Increment Adjustment Worksheet
· DR-420DEBT, Certification of Voted Debt Millage
· DR-420MM-P, Maximum Millage Levy Calculation - Preliminary Disclosure
Section I: Property Appraiser
Use this DR-420 form for all taxing authorities except school
districts. Complete Section I, Lines 1 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 form for the principal authority and each dependent
district, MSTU and water management district basin.
Line 8
Complete a DR-420TIF for each taxing authority making
payments to a redevelopment trust fund under Section 163.387
(2)(a), Florida Statutes or by an ordinance, resolution or
agreement to fund a project or to finance essential infrastructure.
Check "Yes" if the taxing authority makes payments to a
redevelopment trust fund. Enter the number of DR-420TIF forms
attached for the taxing authority on Line 8. Enter 0 if none.
Line 9
Complete a DR-420DEBT for each taxing authority levying either
a voted debt service millage (s.12, Article VII, State Constitution)
or a levy voted for two years or less (s. 9(b), Article VII, State
Constitution).
Check “Yes” if the taxing authority levies either a voted debt
service millage or a levy voted for 2 years or less (s. 9(b), Article
VII, State Constitution). These levies do not include levies
approved by a voter referendum not required by the State
Constitution. Complete and attach DR-420DEBT. Do not
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 original to:
Florida Department of Revenue
Property Tax Oversight - TRIM Section
P. O. Box 3000
Tallahassee, Florida 32315-3000
Section II: Taxing Authority
Complete Section II. Keep one copy, return the original and
one copy to your property appraiser with the applicable
DR-420TIF, DR-420DEBT, and DR-420MM-P within 35 days
of certification. Send one copy to the tax collector. “Dependent
special district” (ss. 200.001(8)(d) and 189.403(2), F.S.)
means a special district that meets at least one of the
following criteria:
l The membership of its governing body is identical to that of
the governing body of a single county or a single
municipality.
l All members of its governing body are appointed by the
governing body of a single county or a single
municipality.
l During their unexpired terms, members of the special
district's governing body are subject to removal at will by
the governing body of a single county or a single
municipality.
l The district has a budget that requires approval through an
affirmative vote or can be vetoed by the governing body
of a 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 is not a dependent
special district as defined above. A district that includes more
than one county is an independent special district unless the
district lies wholly within the boundaries of a single
municipality.
“Non-voted millage” is any millage not defined as a “voted
millage” in s. 200.001(8)(f), F.S.
Lines 12 and 14
Adjust the calculation of the rolled-back rate for tax increment
values and payment amounts. See the instructions for
DR-420TIF. On Lines 12 and 14, carry forward values from
the DR-420TIF forms.
Line 24
Include only those levies derived from millage rates.
All TRIM forms for taxing authorities are available on our website at
http://dor.myflorida.com/dor/property/trim
11
MAXIMUM MILLAGE LEVY CALCULATION
PRELIMINARY DISCLOSURE
For municipal governments, counties, and special districts
DR-420MM-P
R. 5/12
Rule 12D-16.002
Florida Administrative Code
Effective 11/12
Year:County:
Principal Authority :Taxing Authority:
1.(1)Is your taxing authority a municipality or independent special district that has levied
ad valorem taxes for less than 5 years?Yes No
IF YES, STOP HERE. SIGN AND SUBMIT. You are not subject to a millage limitation.
2.(2)per $1,000Current year rolled-back rate from Current Year Form DR-420, Line 16
3.Prior year maximum millage rate with a majority vote from 2021 Form DR-420MM, Line 13 per $1,000 (3)
4.(4)per $1,000Prior year operating millage rate from Current Year Form DR-420, Line 10
If Line 4 is equal to or greater than Line 3, skip to Line 11. If less, continue to Line 5.
Adjust rolled-back rate based on prior year majority-vote maximum millage rate
5.(5)Prior year final gross taxable value from Current Year Form DR-420, Line 7 $
6.(6)$Prior year maximum ad valorem proceeds with majority vote
(Line 3 multiplied by Line 5 divided by 1,000)
7.(7)$Amount, if any, paid or applied in prior year as a consequence of an obligation
measured by a dedicated increment value from Current Year Form DR-420 Line 12
8.(8)Adjusted prior year ad valorem proceeds with majority vote (Line 6 minus Line 7)$
9.Adjusted current year taxable value from Current Year form DR-420 Line 15 $(9)
10.Adjusted current year rolled-back rate (Line 8 divided by Line 9, multiplied by 1,000)per $1,000 (10)
Calculate maximum millage levy
11.(11)Rolled-back rate to be used for maximum millage levy calculation
(Enter Line 10 if adjusted or else enter Line 2)per $1,000
12.Adjustment for change in per capita Florida personal income (See Line 12 Instructions)(12)
13.Majority vote maximum millage rate allowed (Line 11 multiplied by Line 12)(13)per $1,000
14.Two-thirds vote maximum millage rate allowed (Multiply Line 13 by 1.10)per $1,000 (14)
15.Current year proposed millage rate per $1,000 (15)
16.(16)Minimum vote required to levy proposed millage: (Check one)
a. Majority vote of the governing body: Check here if Line 15 is less than or equal to Line 13. The maximum millage rate is equal
to the majority vote maximum rate. Enter Line 13 on Line 17.
b. Two-thirds vote of governing body: Check here if Line 15 is less than or equal to Line 14, but greater than Line 13. The
maximum millage rate is equal to proposed rate. Enter Line 15 on Line 17.
c. Unanimous vote of the governing body, or 3/4 vote if nine members or more: Check here if Line 15 is greater than Line 14.
The maximum millage rate is equal to the proposed rate. Enter Line 15 on Line 17.
d. Referendum: The maximum millage rate is equal to the proposed rate. Enter Line 15 on Line 17.
17.The selection on Line 16 allows a maximum millage rate of
(Enter rate indicated by choice on Line 16)(17)per $1,000
18.(18)Current year gross taxable value from Current Year Form DR-420, Line 4 $
Continued on page 2
4.3000
CITY OF SOUTH MIAMI
2,324,153,416
CITY OF SOUTH MIAMI
9,498,629
2,088,666,664
0
Reset Form
1.0613
4
3.8643
4.5477
4
MIAMI-DADE
4.0869
3.9999
9,498,629
2022
2,362,980,956
4.7711
4.0869
4.3374
Print Form
4.3374
12
DR-420MM-P
R. 5/12
Page 2
19.Current year proposed taxes (Line 15 multiplied by Line 18, divided by 1,000)(19)$
20.(20)Total taxes levied at the maximum millage rate (Line 17 multiplied by Line 18, divided
by 1,000)$
DEPENDENT SPECIAL DISTRICTS AND MSTUs STOP HERE. SIGN AND SUBMIT.
21.Enter the current year proposed taxes of all dependent special districts & MSTUs levying
a millage . (The sum of all Lines 19 from each district's Form DR-420MM-P)$(21)
22.Total current year proposed taxes (Line 19 plus Line 21)(22)$
Total Maximum Taxes
23.(23)Enter the taxes at the maximum millage of all dependent special districts & MSTUs
levying a millage (The sum of all Lines 20 from each district's Form DR-420MM-P)$
24.Total taxes at maximum millage rate (Line 20 plus Line 23)(24)$
Total Maximum Versus Total Taxes Levied
25.Are total current year proposed taxes on Line 22 equal to or less than total taxes at the
maximum millage rate on Line 24? (Check one)YES NO (25)
S
I
G
N
H
E
R
E
Taxing Authority Certification I certify the millages and rates are correct to the best of my knowledge. The millages
comply with the provisions of s. 200.065 and the provisions of either s. 200.071 or s.
200.081, F.S.
Signature of Chief Administrative Officer :Date :
Title :Contact Name and Contact Title :
Mailing Address :Physical Address :
City, State, Zip :Phone Number :Fax Number :
Complete and submit this form DR-420MM-P, Maximum Millage Levy Calculation-Preliminary Disclosure, to
your property appraiser with the form DR-420, Certification of Taxable Value.
Instructions on page 3
Taxing Authority :
0
0
9,451,688
305-663-6346
6130 SUNSET DR
SOUTH MIAMI, FL 33143
SHARI KAMALI, CITY MANAGER
4
9,451,688
10,249,194
10,249,194
ALFREDO RIVEROL, CHIEF FINANCIAL OFFICER
CITY OF SOUTH MIAMI
305-663-6343
6130 SUNSET DRIVE
13
DR-420MM-P
R. 5/12
Page 3
MAXIMUM MILLAGE LEVY CALCULATION
PRELIMINARY DISCLOSURE
INSTRUCTIONS
General Instructions
Each of the following taxing authorities must
complete a DR-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 by a
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.
This form calculates the maximum tax levy for
2022 allowed under s. 200.065(5), F.S. Counties
and municipalities, including dependent special
districts and MSTUs, which adopt a tax levy at 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 a final Form
DR-420MM, Maximum Millage Levy Calculation
Final Disclosure, with Form DR-487, Certification
of Compliance, with the Department of Revenue.
Specific tax year references in this form are
updated each year by the Department.
Line Instructions
Lines 5-10
Only taxing authorities that levied a 2021 millage rate less
than their maximum majority 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
2021 had been adopted. If these lines are completed, enter
the adjusted rate on Line 11.
Line 12
This line is entered by the Department of Revenue. The
same adjustment factor is used statewide by all taxing
authorities. It is 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 levied with a
majority or two-thirds vote of the full membership of the
governing body. With a unanimous vote of the full
membership (three-fourths vote of the full membership if
the governing body has nine or more members) or a
referendum, the maximum millage rate that can be levied is
the taxing authority’s statutory or constitutional cap.
Line 16
Check the box for 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 in Line
16. If the proposed millage rate is equal to or less than the
majority vote maximum millage rate, enter the majority vote
maximum. If a two-thirds vote, a unanimous vote, or a
referendum is required, enter the proposed millage rate. For
a millage requiring more than a majority vote, the proposed
millage rate must be entered on Line 17, rather than the
maximum rate, so that the comparisons on Lines 21 through
25 are accurate.
All TRIM forms for taxing authorities are available on our website at
http://floridarevenue.com/property/Pages/Forms.aspx
14
PERS PROP GROSS PERS PROP GROSS CHANGE IN
TAXING AUTHORITY REAL PROPERTY & CENT ASSD TAXABLE REAL PROPERTY & CENT ASSD TAXABLE GROSS TAXABLE PCT
CITY OF MIAMI 70,891,151,642 2,858,329,569 73,749,481,211 63,159,503,398 2,675,736,253 65,835,239,651 7,914,241,560 12.02%
DOWNTOWN DEV AUTHORITY 23,353,494,454 1,249,039,349 24,602,533,803 21,458,421,555 1,189,667,465 22,648,089,020 1,954,444,783 8.63%
CITY OF MIAMI BEACH 45,791,951,962 752,742,108 46,544,694,070 41,140,757,296 725,917,498 41,866,674,794 4,678,019,276 11.17%
NORMANDY SHORES 305,165,239 307,673 305,472,912 248,717,331 138,923 248,856,254 56,616,658 22.75%
CITY OF CORAL GABLES 19,743,728,759 357,280,828 20,101,009,587 17,774,827,280 350,297,460 18,125,124,740 1,975,884,847 10.90%
CITY OF HIALEAH 14,523,534,895 846,336,204 15,369,871,099 12,824,900,473 750,018,790 13,574,919,263 1,794,951,836 13.22%
CITY OF MIAMI SPRINGS 1,353,595,991 96,210,140 1,449,806,131 1,240,517,927 96,957,919 1,337,475,846 112,330,285 8.40%
CITY OF NORTH MIAMI 4,425,478,056 179,966,544 4,605,444,600 3,814,093,740 165,855,237 3,979,948,977 625,495,623 15.72%
CITY OF NORTH MIAMI BEACH 3,943,582,612 169,843,340 4,113,425,952 3,517,383,028 148,098,668 3,665,481,696 447,944,256 12.22%
CITY OF OPA-LOCKA 1,212,543,714 338,844,476 1,551,388,190 1,057,531,091 260,388,437 1,317,919,528 233,468,662 17.71%
CITY OF SOUTH MIAMI 2,280,216,928 82,764,028 2,362,980,956 2,037,154,490 71,322,001 2,108,476,491 254,504,465 12.07%
CITY OF HOMESTEAD 4,218,009,838 142,601,938 4,360,611,776 3,610,760,249 137,963,609 3,748,723,858 611,887,918 16.32%
MIAMI SHORES VILLAGE 1,508,571,438 26,892,860 1,535,464,298 1,290,977,319 26,476,479 1,317,453,798 218,010,500 16.55%
BAL HARBOUR VILLAGE 5,695,404,575 78,797,301 5,774,201,876 5,194,694,956 68,381,187 5,263,076,143 511,125,733 9.71%
TOWN OF BAY HARBOR ISLANDS 1,612,629,990 20,173,228 1,632,803,218 1,356,365,268 18,119,124 1,374,484,392 258,318,826 18.79%
TOWN OF SURFSIDE 3,614,035,051 37,013,579 3,651,048,630 3,253,692,806 38,566,875 3,292,259,681 358,788,949 10.90%
CITY OF WEST MIAMI 803,694,093 25,099,763 828,793,856 696,097,715 25,178,358 721,276,073 107,517,783 14.91%
CITY OF FLORIDA CITY 855,928,181 69,553,524 925,481,705 637,029,757 60,091,499 697,121,256 228,360,449 32.76%
VILLAGE OF BISCAYNE PARK 304,902,442 4,805,247 309,707,689 265,610,128 4,504,568 270,114,696 39,592,993 14.66%
VILLAGE OF EL PORTAL 222,511,268 3,729,234 226,240,502 191,832,714 3,554,909 195,387,623 30,852,879 15.79%
TOWN OF GOLDEN BEACH 1,436,313,749 2,108,588 1,438,422,337 1,193,275,632 2,076,897 1,195,352,529 243,069,808 20.33%
VILLAGE OF PINECREST 6,010,766,055 55,944,153 6,066,710,208 5,325,043,375 52,964,069 5,378,007,444 688,702,764 12.81%
VILLAGE OF INDIAN CREEK 827,984,658 3,986,787 831,971,445 719,470,729 3,690,509 723,161,238 108,810,207 15.05%
TOWN OF MEDLEY 2,839,661,265 365,580,899 3,205,242,164 2,486,598,155 347,302,107 2,833,900,262 371,341,902 13.10%
NORTH BAY VILLAGE 1,281,200,595 29,899,852 1,311,100,447 1,090,947,795 28,831,101 1,119,778,896 191,321,551 17.09%
VILLAGE OF KEY BISCAYNE 9,049,058,784 47,436,400 9,096,495,184 8,222,512,910 46,599,237 8,269,112,147 827,383,037 10.01%
CITY OF SWEETWATER 2,925,966,370 381,192,661 3,307,159,031 1,870,913,542 175,961,811 2,046,875,353 1,260,283,678 61.57%
VILLAGE OF VIRGINIA GARDENS 231,048,445 141,440,856 372,489,301 211,196,247 100,974,014 312,170,261 60,319,040 19.32%
CITY OF HIALEAH GARDENS 1,654,280,623 114,502,954 1,768,783,577 1,484,838,791 111,555,711 1,596,394,502 172,389,075 10.80%
CITY OF AVENTURA 11,042,467,305 325,924,234 11,368,391,539 10,150,313,507 301,043,151 10,451,356,658 917,034,881 8.77%
CITY OF SUNNY ISLES BEACH 13,688,565,955 93,229,085 13,781,795,040 12,547,408,083 88,434,603 12,635,842,686 1,145,952,354 9.07%
TOWN OF MIAMI LAKES 3,917,377,348 213,663,865 4,131,041,213 3,571,438,616 195,932,950 3,767,371,566 363,669,647 9.65%
VILLAGE OF PALMETTO BAY 3,643,143,967 71,230,083 3,714,374,050 3,296,155,136 70,825,223 3,366,980,359 347,393,691 10.32%
CITY OF MIAMI GARDENS 6,354,159,737 514,796,436 6,868,956,173 5,276,278,212 446,892,283 5,723,170,495 1,145,785,678 20.02%
CITY OF DORAL 15,829,847,816 779,533,133 16,609,380,949 14,120,297,868 770,828,678 14,891,126,546 1,718,254,403 11.54%
TOWN OF CUTLER BAY 3,175,372,304 86,431,753 3,261,804,057 2,831,267,639 84,916,326 2,916,183,965 345,620,092 11.85%
COUNTY OPERATING 360,428,313,937 17,469,082,107 377,897,396,044 321,388,435,522 16,580,258,828 337,968,694,350 39,928,701,694 11.81%
MUNICIPAL SERVICE AREA 93,672,596,351 8,151,196,457 101,823,792,808 84,071,165,750 8,124,001,287 92,195,167,037 9,628,625,771 10.44%
FIRE & RESCUE 200,558,002,612 12,606,956,998 213,164,959,610 178,385,616,392 12,031,689,590 190,417,305,982 22,747,653,628 11.95%
LIBRARY 322,639,486,456 15,987,630,341 338,627,116,797 288,012,272,015 15,244,897,983 303,257,169,998 35,369,946,799 11.66%
SO FL WATER MGMT DIST 362,464,049,858 17,469,082,107 379,933,131,965 323,480,175,789 16,580,258,828 340,060,434,617 39,872,697,348 11.73%
EVERGLADES CONSTR PROJECT 362,464,049,858 17,469,082,107 379,933,131,965 323,480,175,789 16,580,258,828 340,060,434,617 39,872,697,348 11.73%
OKEECHOBEE BASIN 362,464,049,858 17,469,082,107 379,933,131,965 323,480,175,789 16,580,258,828 340,060,434,617 39,872,697,348 11.73%
FL INLAND NAVIGATION DIST 362,464,049,858 17,469,082,107 379,933,131,965 323,480,175,789 16,580,258,828 340,060,434,617 39,872,697,348 11.73%
CHILDREN'S TRUST 362,464,049,858 17,469,082,107 379,933,131,965 323,480,175,789 16,580,258,828 340,060,434,617 39,872,697,348 11.73%
BOARD OF PUBLIC INSTRUCTION 411,367,922,232 17,469,082,107 428,837,004,339 349,534,217,436 16,580,287,590 366,114,505,026 62,722,499,313 17.13%
2022 PRELIMINARY ASSESSMENT ROLL VALUES 2021 PRELIMINARY ASSESSMENT ROLL VALUES
MIAMI-DADE COUNTY
PROPERTY APPRAISER
July 1, 2022
2022 AND 2021 PRELIMINARY ROLL COMPARISION
15
Count Just Assessed Taxable Just Assessed Taxable
01 CITY OF MIAMI 39,198 515,242 308,420 254,649 370,441 192,916 139,363
02 CITY OF MIAMI BEACH 13,263 1,218,013 718,197 664,556 467,504 292,336 240,385
03 CITY OF CORAL GABLES 10,574 1,343,777 840,227 786,974 926,621 527,471 476,789
04 CITY OF HIALEAH 31,819 291,314 155,940 99,001 300,776 141,848 82,014
05 CITY OF MIAMI SPRINGS 2,974 467,926 265,450 211,301 445,501 239,856 186,901
06 CITY OF NORTH MIAMI 7,859 397,941 192,678 142,268 284,423 112,608 60,005
07 CITY OF NORTH MIAMI BEACH 6,388 360,317 179,995 128,504 304,424 114,285 60,560
08 CITY OF OPA-LOCKA 1,483 229,970 104,017 57,239 226,500 81,069 28,033
09 CITY OF SOUTH MIAMI 2,400 676,637 395,628 343,220 588,219 314,133 263,488
10 CITY OF HOMESTEAD 10,162 289,467 173,376 121,148 282,342 164,686 110,948
11 MIAMI SHORES VILLAGE 2,854 707,078 375,122 324,066 632,789 310,493 259,960
12 BAL HARBOUR VILLAGE 652 2,021,973 1,327,468 1,276,989 1,384,800 794,915 744,665
13 TOWN OF BAY HARBOR ISLANDS 1,032 764,990 445,498 393,654 319,400 208,781 157,033
14 TOWN OF SURFSIDE 1,222 1,053,152 670,520 615,800 683,722 365,029 311,505
15 CITY OF WEST MIAMI 1,151 410,344 221,031 161,266 396,156 187,692 133,328
16 CITY OF FLORIDA CITY 1,171 244,707 139,922 97,630 230,560 112,943 61,791
17 VILLAGE OF BISCAYNE PARK 701 560,552 284,986 231,676 513,214 239,902 185,818
18 VILLAGE OF EL PORTAL 558 528,575 241,553 187,608 495,628 192,382 140,951
19 TOWN OF GOLDEN BEACH 232 4,622,792 2,608,574 2,558,539 3,403,842 1,745,731 1,695,731
20 VILLAGE OF PINECREST 4,447 1,345,334 856,276 803,246 1,109,603 629,613 577,691
21 VILLAGE OF INDIAN CREEK 14 34,031,261 13,676,848 13,610,975 34,951,991 12,802,215 12,752,215
22 TOWN OF MEDLEY 53 196,627 102,602 53,681 176,184 91,806 34,280
23 CITY OF NORTH BAY VILLAGE 1,204 403,814 262,199 210,026 276,500 204,325 151,796
24 VILLAGE OF KEY BISCAYNE 2,634 1,674,962 1,160,570 1,107,002 1,151,663 713,792 661,706
25 CITY OF SWEETWATER 1,713 274,206 138,593 82,757 237,000 119,792 52,335
26 VILLAGE OF VIRGINIA GARDENS 408 356,124 195,908 139,811 345,249 166,510 113,896
27 CITY OF HIALEAH GARDENS 3,831 295,670 156,455 103,269 281,250 130,233 74,687
28 CITY OF AVENTURA 8,725 424,235 333,703 282,207 290,184 233,950 181,861
30 MUNICIPAL SERVICE AREA 214,656 385,629 215,571 161,579 350,402 183,505 129,351
31 CITY OF SUNNY ISLES BEACH 3,869 691,378 521,596 466,419 332,760 246,170 192,849
32 TOWN OF MIAMI LAKES 6,779 468,076 291,716 237,353 445,973 260,168 207,890
33 VILLAGE OF PALMETTO BAY 6,354 643,802 400,719 347,432 623,371 370,892 319,068
34 CITY OF MIAMI GARDENS 20,195 280,180 136,201 84,213 277,176 117,085 63,710
35 CITY OF DORAL 9,026 422,735 316,773 263,700 365,430 283,386 231,994
36 TOWN OF CUTLER BAY 10,249 373,516 208,680 155,353 363,527 187,338 135,001
99 MIAMI-DADE COUNTYWIDE 429,850 470,685 274,801 220,980 348,001 187,827 134,079
111 BOARD OF PUBLIC INSTRUCTION 429,850 470,685 274,853 248,565 348,001 187,872 161,760
140 SO FLORIDA WATER MANAGEMENT DIST 429,850 470,685 274,801 225,258 348,001 187,827 136,739
130 FLORIDA INLAND NAVIGATION DISTRICT 429,850 470,685 274,801 225,258 348,001 187,827 136,739
160 THE CHILDRENS' TRUST 429,850 470,685 274,801 225,258 348,001 187,827 136,739
260 MIAMI-DADE FIRE & RESCUE DISTRICT 332,362 415,458 239,513 185,965 345,673 186,040 132,346
240 MIAMI-DADE LIBRARY DISTRICT 368,894 488,109 287,292 233,596 358,330 196,372 143,020
Average Values Median Values
Other Taxing Authorities
Municipality
MIAMI-DADE COUNTY
PROPERTY APPRAISER
JULY 1 2022
2022 PRELIMINARY AVERAGE AND MEDIAN HOMESTEAD RESIDENTIAL VALUES
16
Count Just Assessed Taxable Just Assessed Taxable
01 CITY OF MIAMI 100,244 465,457 359,269 337,494 333,313 248,432 234,711
02 CITY OF MIAMI BEACH 49,429 861,557 682,026 667,145 319,897 281,687 268,606
03 CITY OF CORAL GABLES 16,450 1,199,549 849,359 813,859 770,200 491,277 455,113
04 CITY OF HIALEAH 51,683 264,320 171,121 135,941 268,225 145,805 118,130
05 CITY OF MIAMI SPRINGS 3,796 445,175 277,397 234,752 434,854 257,114 205,448
06 CITY OF NORTH MIAMI 14,262 328,657 198,745 170,625 248,559 121,437 100,917
07 CITY OF NORTH MIAMI BEACH 12,873 331,071 219,839 193,998 280,711 132,197 114,061
08 CITY OF OPA-LOCKA 2,694 210,899 122,303 96,281 208,251 111,050 89,494
09 CITY OF SOUTH MIAMI 3,652 593,056 396,872 362,368 531,562 315,757 272,963
10 CITY OF HOMESTEAD 19,467 251,156 172,865 145,555 236,251 157,565 129,177
11 MIAMI SHORES VILLAGE 3,688 682,232 409,432 367,860 607,150 338,352 288,844
12 BAL HARBOUR VILLAGE 3,379 1,620,197 1,389,442 1,379,701 883,500 716,381 710,600
13 TOWN OF BAY HARBOR ISLANDS 2,731 590,473 447,835 428,244 301,000 247,284 233,456
14 TOWN OF SURFSIDE 3,366 1,164,325 960,340 939,998 659,029 419,700 400,053
15 CITY OF WEST MIAMI 1,504 404,361 250,749 205,011 391,594 231,385 176,303
16 CITY OF FLORIDA CITY 2,476 227,618 154,674 133,335 222,720 140,360 128,650
17 VILLAGE OF BISCAYNE PARK 861 554,892 316,932 273,529 510,331 280,366 236,048
18 VILLAGE OF EL PORTAL 701 530,953 286,923 243,982 496,450 251,365 201,365
19 TOWN OF GOLDEN BEACH 345 5,371,700 3,767,969 3,729,903 3,719,555 2,498,617 2,495,308
20 VILLAGE OF PINECREST 5,939 1,289,950 897,413 855,992 1,054,782 650,987 604,905
21 VILLAGE OF INDIAN CREEK 29 32,883,237 20,388,815 20,357,014 33,204,195 18,181,568 18,181,568
22 TOWN OF MEDLEY 80 186,180 116,393 83,983 165,849 102,403 70,707
23 CITY OF NORTH BAY VILLAGE 3,552 327,215 265,733 248,049 242,700 208,425 189,585
24 VILLAGE OF KEY BISCAYNE 7,054 1,487,156 1,219,229 1,198,085 890,820 739,500 725,945
25 CITY OF SWEETWATER 2,745 252,748 159,348 124,068 228,495 141,250 120,783
26 VILLAGE OF VIRGINIA GARDENS 566 329,743 206,353 165,915 332,520 171,729 124,619
27 CITY OF HIALEAH GARDENS 5,663 270,651 168,287 132,307 268,520 143,321 106,761
28 CITY OF AVENTURA 24,356 401,408 352,568 334,044 277,901 250,608 236,649
30 MUNICIPAL SERVICE AREA 323,235 352,066 226,712 190,532 315,000 188,265 154,330
31 CITY OF SUNNY ISLES BEACH 18,860 747,796 674,261 662,837 355,000 312,400 305,307
32 TOWN OF MIAMI LAKES 9,430 430,229 295,507 256,122 411,698 261,046 217,724
33 VILLAGE OF PALMETTO BAY 8,017 608,169 405,393 362,225 605,069 374,047 326,556
34 CITY OF MIAMI GARDENS 28,893 269,257 153,911 114,943 268,551 131,332 88,712
35 CITY OF DORAL 22,965 373,536 315,108 294,163 321,975 280,569 258,916
36 TOWN OF CUTLER BAY 14,385 350,881 220,511 182,377 347,084 199,026 160,600
99 MIAMI-DADE COUNTYWIDE 769,370 453,633 325,016 294,456 314,878 206,979 177,900
111 BOARD OF PUBLIC INSTRUCTION 769,370 453,633 344,210 328,945 314,878 218,753 203,944
140 SO FLORIDA WATER MANAGEMENT DIST 769,370 453,633 325,016 296,855 314,878 206,979 178,670
130 FLORIDA INLAND NAVIGATION DISTRICT 769,370 453,633 325,016 296,855 314,878 206,979 178,670
160 THE CHILDRENS' TRUST 769,370 453,633 325,016 296,855 314,878 206,979 178,670
260 MIAMI-DADE FIRE & RESCUE DISTRICT 544,510 396,472 273,484 240,366 310,758 197,178 165,000
240 MIAMI-DADE LIBRARY DISTRICT 660,652 468,632 337,161 306,657 322,988 216,134 188,047
Average Values Median Values
Other Taxing Authorities
Municipality
MIAMI-DADE COUNTY
PROPERTY APPRAISER
JULY 1 2022
2022 PRELIMINARY AVERAGE AND MEDIAN RESIDENTIAL VALUES
17
2021 2022 2022
PRELIMINARY TAXABLE VALUE PRELIMINARY PERCENT
TAXABLE BEFORE NEW PERCENT NEW TAXABLE CHANGE
TAXING AUTHORITY VALUE CONSTRUCTION CHANGE CONSTRUCTION VALUE FROM 2021
01 MIAMI 65,835,239,651 72,032,431,678 9.4% 1,717,049,533 73,749,481,211 12.0%
0101 MIAMI ( DDA ) 22,648,089,020 24,259,905,056 7.1% 342,628,747 24,602,533,803 8.6%
02 MIAMI BEACH 41,866,674,794 45,828,304,965 9.5% 716,389,105 46,544,694,070 11.2%
0201 MB NORMANDY SHORES 248,856,254 298,359,433 19.9% 7,113,479 305,472,912 22.8%
03 CORAL GABLES 18,125,124,740 19,782,597,174 9.1% 318,412,413 20,101,009,587 10.9%
04 HIALEAH 13,574,919,263 15,130,421,008 11.5% 239,450,091 15,369,871,099 13.2%
05 MIAMI SPRINGS 1,337,475,846 1,442,515,259 7.9% 7,290,872 1,449,806,131 8.4%
06 NORTH MIAMI 3,979,948,977 4,534,978,334 13.9% 70,466,266 4,605,444,600 15.7%
07 NORTH MIAMI BEACH 3,665,481,696 4,085,715,224 11.5% 27,710,728 4,113,425,952 12.2%
08 OPA-LOCKA 1,317,919,528 1,485,648,776 12.7% 65,739,414 1,551,388,190 17.7%
09 SOUTH MIAMI 2,108,476,491 2,324,153,416 10.2% 38,827,540 2,362,980,956 12.1%
10 HOMESTEAD 3,748,723,858 4,205,238,091 12.2% 155,373,685 4,360,611,776 16.3%
11 MIAMI SHORES 1,317,453,798 1,525,189,525 15.8% 10,274,773 1,535,464,298 16.5%
12 BAL HARBOUR 5,263,076,143 5,747,224,009 9.2% 26,977,867 5,774,201,876 9.7%
13 BAY HARBOR ISLANDS 1,374,484,392 1,544,471,761 12.4% 88,331,457 1,632,803,218 18.8%
14 SURFSIDE 3,292,259,681 3,649,268,996 10.8% 1,779,634 3,651,048,630 10.9%
15 WEST MIAMI 721,276,073 825,502,489 14.5% 3,291,367 828,793,856 14.9%
16 FLORIDA CITY 697,121,256 818,169,163 17.4% 107,312,542 925,481,705 32.8%
17 BISCAYNE PARK 270,114,696 308,202,598 14.1% 1,505,091 309,707,689 14.7%
18 EL PORTAL 195,387,623 225,400,602 15.4% 839,900 226,240,502 15.8%
19 GOLDEN BEACH 1,195,352,529 1,427,090,298 19.4% 11,332,039 1,438,422,337 20.3%
20 PINECREST 5,378,007,444 5,960,514,241 10.8% 106,195,967 6,066,710,208 12.8%
21 INDIAN CREEK 723,161,238 832,690,987 15.1% -719,542 831,971,445 15.0%
22 MEDLEY 2,833,900,262 3,184,588,695 12.4% 20,653,469 3,205,242,164 13.1%
23 N. BAY VILLAGE 1,119,778,896 1,310,746,908 17.1% 353,539 1,311,100,447 17.1%
24 KEY BISCAYNE 8,269,112,147 9,074,001,912 9.7% 22,493,272 9,096,495,184 10.0%
25 SWEETWATER 2,046,875,353 2,266,348,207 10.7% 1,040,810,824 3,307,159,031 61.6%
26 VIRGINIA GARDENS 312,170,261 372,399,047 19.3% 90,254 372,489,301 19.3%
27 HIALEAH GARDENS 1,596,394,502 1,739,385,653 9.0% 29,397,924 1,768,783,577 10.8%
28 AVENTURA 10,451,356,658 11,302,394,457 8.1% 65,997,082 11,368,391,539 8.8%
30 UNINCORPORATED 92,195,167,037 101,450,834,677 10.0% 372,958,131 101,823,792,808 10.4%
31 SUNNY ISLES BEACH 12,635,842,686 13,584,165,132 7.5% 197,629,908 13,781,795,040 9.1%
32 MIAMI LAKES 3,767,371,566 4,108,521,733 9.1% 22,519,480 4,131,041,213 9.7%
33 PALMETTO BAY 3,366,980,359 3,701,184,298 9.9% 13,189,752 3,714,374,050 10.3%
34 MIAMI GARDENS 5,723,170,495 6,489,551,338 13.4% 379,404,835 6,868,956,173 20.0%
35 DORAL 14,891,126,546 16,226,058,578 9.0% 383,322,371 16,609,380,949 11.5%
36 CUTLER BAY 2,916,183,965 3,252,128,259 11.5% 9,675,798 3,261,804,057 11.9%
COUNTY-WIDE 337,968,694,350 372,037,202,426 10.1%5,860,193,618 377,897,396,044 11.8%
FIRE AND RESCUE 190,417,305,982 210,318,560,406 10.5% 2,846,399,204 213,164,959,610 11.9%
LIBRARY 303,257,169,998 333,298,790,729 9.9% 5,328,326,068 338,627,116,797 11.7%
SCHOOL BOARD 366,114,505,026 422,969,523,452 15.5% 5,867,480,887 428,837,004,339 17.1%
S FL WATER MNGT DIST 340,060,434,617 374,065,660,186 10.0% 5,867,471,779 379,933,131,965 11.7%
FL INLAND NAV DIST 340,060,434,617 374,065,660,186 10.0% 5,867,471,779 379,933,131,965 11.7%
THE CHILDREN'S TRUST 340,060,434,617 374,065,660,186 10.0% 5,867,471,779 379,933,131,965 11.7%
MIAMI-DADE COUNTY
PROPERTY APPRAISER
2022 Taxable Values by Taxing Authority
JULY 1, 2022
18
MIAMI-DADE COUNTY
PROPERTY APPRAISER
2022 ASSESSMENT ROLL CHANGE BY PROPERTY TYPE
July 1, 2022
2022 TAXABLE
PROPERTY TYPE COUNT JUST VALUE TAXABLE VALUE JUST VALUE TAXABLE VALUE VALUE DIFF PCT NEW CONS
SINGLE FAMILY 2,871 1,603,406,221 1,036,054,012 1,989,668,721 1,182,141,429 146,087,417 14.1%7,782,548
CONDOMINIUM 781 152,987,668 129,003,504 176,170,673 141,228,303 12,224,799 9.5%0
MULTI FAMILY 92 201,664,848 187,714,803 214,484,774 198,799,730 11,084,927 5.9%0
COMMERCIAL 627 645,038,736 600,838,108 733,747,072 644,913,221 44,075,113 7.3%3,253,031
INDUSTRIAL 27 18,206,228 15,651,238 18,615,575 16,080,507 429,269 2.7%0
AGRICULTURE 2 3,865,094 1,858,307 4,908,575 1,916,879 58,572 3.2%0
VACANT LAND 202 65,011,341 56,435,043 71,541,473 58,188,131 1,753,088 3.1%-301,466
INSTITUTIONAL 35 102,437,143 8,615,039 106,360,313 8,691,257 76,218 0.9%0
GOVERNMENTAL 46 111,406,684 43,470 113,434,870 0 -43,470 -100.0%0
OTHER PROPERTIES 13 2,134,062 940,966 30,818,561 28,257,471 27,316,505 2903.0%27,302,703
REAL ESTATE PARCELS 4,696 2,906,158,025 2,037,154,490 3,459,750,607 2,280,216,928 243,062,438 11.9%38,036,816
PERS PROP & CENT ASSD 140,643,686 71,322,001 152,618,654 82,764,028 11,442,027 16.0%790,724
ALL ASSESSED PROPERTY 3,046,801,711 2,108,476,491 3,612,369,261 2,362,980,956 254,504,465 12.1%38,827,540
2022 City of South Miami Preliminary Assessment Roll Values and Comparison
2021 PRELIMINARY VALUES 2022 PRELIMINARY VALUES
19
Millage Municipalities or
Other Total
Millage
Total
Millage
Code County Areas City / UMSA
Millage
Debt
Service
Misc.
Millage
Operating
Millage
Voted
Operating
Debt
Service
So Fla
Wtr Mgnt
Evr
Proj
Okeechobee
Basin FIND County
Millage
Debt
Service
Fire &
Rescue Library
Children's
Trust 2021 2020
0100 Miami 7.6665 0.3235 6.0790 0.7500 0.1800 0.1061 0.0365 0.1146 0.0320 4.6669 0.5075 0.2840 0.5000 21.2466 21.2981
0101 Miami (DDA)7.6665 0.3235 0.4681 6.0790 0.7500 0.1800 0.1061 0.0365 0.1146 0.0320 4.6669 0.5075 0.2840 0.5000 21.7147 21.7662
0200 Miami Beach 5.7626 0.2889 6.0790 0.7500 0.1800 0.1061 0.0365 0.1146 0.0320 4.6669 0.5075 0.2840 0.5000 19.3081 19.3596
0201 Miami Beach 5.7626 0.2889 1.0659 6.0790 0.7500 0.1800 0.1061 0.0365 0.1146 0.0320 4.6669 0.5075 0.2840 0.5000 20.3740 19.4369
0300 Coral Gables 5.5590 6.0790 0.7500 0.1800 0.1061 0.0365 0.1146 0.0320 4.6669 0.5075 0.2840 0.5000 18.8156 18.8671
0400 Hialeah 6.3018 6.0790 0.7500 0.1800 0.1061 0.0365 0.1146 0.0320 4.6669 0.5075 0.5000 19.2744 19.3259
0500 Miami Springs 7.2095 6.0790 0.7500 0.1800 0.1061 0.0365 0.1146 0.0320 4.6669 0.5075 2.4207 0.2840 0.5000 22.8868 23.0588
0600 North Miami 7.5000 6.0790 0.7500 0.1800 0.1061 0.0365 0.1146 0.0320 4.6669 0.5075 2.4207 0.5000 22.8933 22.9448
0700 North Miami Beach 6.2000 0.5740 6.0790 0.7500 0.1800 0.1061 0.0365 0.1146 0.0320 4.6669 0.5075 2.4207 0.5000 22.1673 22.2469
0701 North Miami Beach 0.5740 6.0790 0.7500 0.1800 0.1061 0.0365 0.1146 0.0320 4.6669 0.5075 2.4207 0.5000 15.9673 16.0469
0800 Opa-Locka 9.6500 6.0790 0.7500 0.1800 0.1061 0.0365 0.1146 0.0320 4.6669 0.5075 2.4207 0.2840 0.5000 25.3273 25.5288
0900 South Miami 4.3000 6.0790 0.7500 0.1800 0.1061 0.0365 0.1146 0.0320 4.6669 0.5075 2.4207 0.2840 0.5000 19.9773 20.0288
1000 Homestead 6.2055 0.4150 6.0790 0.7500 0.1800 0.1061 0.0365 0.1146 0.0320 4.6669 0.5075 2.4207 0.5000 22.0138 22.0988
1100 Miami Shores 7.9000 0.3638 6.0790 0.7500 0.1800 0.1061 0.0365 0.1146 0.0320 4.6669 0.5075 2.4207 0.5000 23.6571 23.7221
1200 Bal Harbour 1.9654 6.0790 0.7500 0.1800 0.1061 0.0365 0.1146 0.0320 4.6669 0.5075 2.4207 0.5000 17.3587 17.4102
1300 Bay Harbor Island 3.5900 6.0790 0.7500 0.1800 0.1061 0.0365 0.1146 0.0320 4.6669 0.5075 2.4207 0.2840 0.5000 19.2673 19.3533
1400 Surfside 4.2000 6.0790 0.7500 0.1800 0.1061 0.0365 0.1146 0.0320 4.6669 0.5075 2.4207 0.5000 19.5933 19.7947
1500 West Miami 6.8858 6.0790 0.7500 0.1800 0.1061 0.0365 0.1146 0.0320 4.6669 0.5075 2.4207 0.2840 0.5000 22.5631 22.6146
1600 Florida City 7.2946 6.0790 0.7500 0.1800 0.1061 0.0365 0.1146 0.0320 4.6669 0.5075 2.4207 0.2840 0.5000 22.9719 23.0234
1700 Biscayne Park 9.5000 6.0790 0.7500 0.1800 0.1061 0.0365 0.1146 0.0320 4.6669 0.5075 2.4207 0.2840 0.5000 25.1773 25.4288
1800 El Portal 8.3000 6.0790 0.7500 0.1800 0.1061 0.0365 0.1146 0.0320 4.6669 0.5075 2.4207 0.2840 0.5000 23.9773 24.0288
1900 Golden Beach 8.1363 0.2637 6.0790 0.7500 0.1800 0.1061 0.0365 0.1146 0.0320 4.6669 0.5075 2.4207 0.2840 0.5000 24.0773 24.1288
2000 Pinecrest 2.3500 6.0790 0.7500 0.1800 0.1061 0.0365 0.1146 0.0320 4.6669 0.5075 2.4207 0.2840 0.5000 18.0273 18.0788
2100 Indian Creek 6.3000 6.0790 0.7500 0.1800 0.1061 0.0365 0.1146 0.0320 4.6669 0.5075 2.4207 0.2840 0.5000 21.9773 22.0288
2200 Medley 3.9000 6.0790 0.7500 0.1800 0.1061 0.0365 0.1146 0.0320 4.6669 0.5075 2.4207 0.2840 0.5000 19.5773 20.5288
2300 North Bay Village 5.8484 0.9671 6.0790 0.7500 0.1800 0.1061 0.0365 0.1146 0.0320 4.6669 0.5075 2.4207 0.2840 0.5000 22.4928 22.3906
2400 Key Biscayne 3.1990 6.0790 0.7500 0.1800 0.1061 0.0365 0.1146 0.0320 4.6669 0.5075 0.2840 0.5000 16.4556 16.5103
2500 Sweetwater 3.9948 6.0790 0.7500 0.1800 0.1061 0.0365 0.1146 0.0320 4.6669 0.5075 2.4207 0.2840 0.5000 19.6721 19.7236
2600 Virginia Gardens 4.9000 6.0790 0.7500 0.1800 0.1061 0.0365 0.1146 0.0320 4.6669 0.5075 2.4207 0.2840 0.5000 20.5773 20.7288
2700 Hialeah Gardens 5.1613 6.0790 0.7500 0.1800 0.1061 0.0365 0.1146 0.0320 4.6669 0.5075 2.4207 0.2840 0.5000 20.8386 20.8901
2800 Aventura 1.7261 6.0790 0.7500 0.1800 0.1061 0.0365 0.1146 0.0320 4.6669 0.5075 2.4207 0.2840 0.5000 17.4034 17.4549
3000 Uninc. County 1.9283 6.0790 0.7500 0.1800 0.1061 0.0365 0.1146 0.0320 4.6669 0.5075 2.4207 0.2840 0.5000 17.6056 17.6571
3100 Sunny Isles 2.1000 6.0790 0.7500 0.1800 0.1061 0.0365 0.1146 0.0320 4.6669 0.5075 2.4207 0.2840 0.5000 17.7773 17.9288
3200 Miami Lakes 2.3127 6.0790 0.7500 0.1800 0.1061 0.0365 0.1146 0.0320 4.6669 0.5075 2.4207 0.2840 0.5000 17.9900 18.0415
3300 Palmetto Bay 2.4000 6.0790 0.7500 0.1800 0.1061 0.0365 0.1146 0.0320 4.6669 0.5075 2.4207 0.2840 0.5000 18.0773 17.9638
3400 Miami Gardens 6.9363 0.7284 6.0790 0.7500 0.1800 0.1061 0.0365 0.1146 0.0320 4.6669 0.5075 2.4207 0.2840 0.5000 23.3420 23.4454
3500 Doral 1.9000 0.5360 6.0790 0.7500 0.1800 0.1061 0.0365 0.1146 0.0320 4.6669 0.5075 2.4207 0.2840 0.5000 18.1133 17.8082
3600 Cutler Bay 2.8332 6.0790 0.7500 0.1800 0.1061 0.0365 0.1146 0.0320 4.6669 0.5075 2.4207 0.2840 0.5000 18.5105 18.3486
2021 ADOPTED MILLAGE RATES
City/
Unincorperated Millages School Millages Regional Millages County Wide Millages
20