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06-01-04 Item 2bTO: FROM: SUBJECT: CITY OF SOUTH MIAMI OFFICE OF THE CITY MANAGER INTER - OFFICE MEMORANDUM Mayor, Vice Mayor and Commission. Maria V. Davis, City Manager Tax Status of Valencia and Shops at Sunset DATE: May 27, 2004 In his response to our queries concerning taxation and advance value agreements with the Shops at Sunset, Frank Jacobs from the Miami -Dade Property Appraiser's Office wrote: "The Commission is absolutely correct in their opinion regarding value agreements made two years in advance ... I have been in discussions with the Simon people about the appeal of the 2003 assessment of Shops of Sunset that they have filed with the Valuation Adjustment Board. During the course of those discussions, they have provided this department with a comprehensive package of information regarding the performance of the Shops of Sunset over the past number of years. In addition, they have provided us with information regarding new tenants that are expected to occupy portions of the center in the near future. With that information we are attempting to resolve the 2003 appeal and establish an appropriate preliminary value for the 2004 tax roll." Concerning. the Valencia project, Hakeem Oshikoya has faxed copies of Temporary Certificates of Occupancy issued by the City to Valencia Apartments to Mr. Jacob's office along with a note that the building was "substantially completed before the beginning of the year," along with information that the lease office was open prior to the beginning of the year to start taking applications for tenants. We are awaiting word from the Property Appraiser's Office on whether or not Valencia will be added to this year's tax rolls. We will keep you informed of the responses and our continued efforts to have these properties appropriately valued for our current year's ad valorem rolls.