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HomeMy WebLinkAboutAgenda Item Summary Form��TV OI'�t r; AGENDA ITEM SUMMARY FORM File ID: #9508 o e Date: 08/12/2021 Requesting Department: Downtown Development Authority Commission Meeting Date: 09/23/2021 Sponsored By: District Impacted: All Type: Resolution Subject: Approve Final Millage FY'22 - Downtown Development Authority Purpose of Item: The Miami Downtown Development Authority of the City of Miami ("Miami DDA") requests that the City Commission adopt the attached Resolution setting the final millage rate thereof. Background of Item: Chapter 14 of the City of Miami Code authorizes the City Commission to levy an additional ad valorem tax revenue on all real and personal property within the Miami DDA, not to exceed 0.4750 mills on the dollar valuation of such property for financing the operations of the Miami DDA. Attached is a Resolution for the City Commission approval, which fixes the Miami DDA final millage rate at 0.4681 mills and levies taxes for the fiscal year beginning October 1, 2021 and ending September 30, 2022. The final millage rate is the same as the current year's rate. 2.43% Increase from the 0.4570 rollback rate. Budget Impact Analysis Item has NO budget impact Total Fiscal Impact: N/A Reviewed By Downtown Development Authority Christina Crespi Office of Management and Budget Pedro Lacret Office of Management and Budget Leon P Michel City Manager's Office Fernando Casamayor Legislative Division Valentin J Alvarez City Manager's Office Arthur Noriega V Office of the City Attorney Xavier Alban Office of the City Attorney Barnaby L. Min Office of the City Attorney Victoria Mendez City Commission Maricarmen Lopez Office of the Mayor Mayor's Office Office of the City Clerk City Clerk's Office Office of the City Clerk City Clerk's Office Department Head Review Completed 09/09/2021 12:03 PM Budget Analyst Review Completed 09/09/2021 6:26 PM Budget Review Completed 09/14/2021 1:57 PM Assistant City Manager Review Completed 09/14/2021 4:01 PM Legislative Division Review Completed 09/14/2021 4:19 PM City Manager Review Completed 09/14/2021 5:27 PM ACA Review Completed 09/14/2021 5:52 PM Deputy City Attorney Review Completed 09/14/2021 6:25 PM Approved Form and Correctness Completed 09/14/2021 7:06 PM Meeting Completed 09/23/2021 5:05 PM Signed by the Mayor Completed 09/24/2021 3:32 PM Signed and Attested by the City Clerk Completed 09/24/2021 3:35 PM Rendered Completed 09/24/2021 3:36 PM v City of Miami Legislation r=f Resolution Enactment Number: R-21-0399 File Number: 9508 City Hall 3500 Pan American Drive Miami, FL 33133 www.miamigov.com Final Action Date:9/23/2021 A RESOLUTION OF THE MIAMI CITY COMMISSION, WITH ATTACHMENTS, PROPOSING AN ADDITIONAL FINAL MILLAGE RATE FOR AD VALOREM TAXATION PURSUANT TO SECTION 200.065, FLORIDA STATUTES; DEFINING AND DESIGNATING THE TERRITORIAL LIMITS OF THE DOWNTOWN DEVELOPMENT DISTRICT ("DISTRICT") OF THE CITY OF MIAMI; LEVYING AN ADDITIONAL AD VALOREM TAX ON ALL REAL AND PERSONAL PROPERTY IN THE DISTRICT AT THE RATE OF 0.4681 MILLS ON THE DOLLAR OF TAXABLE VALUE OF SUCH PROPERTY IN THE DISTRICT FOR THE PURPOSE OF FINANCING THE OPERATIONS OF THE MIAMI DOWNTOWN DEVELOPMENT AUTHORITY OF THE CITY OF MIAMI, FLORIDA FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2021 AND ENDING SEPTEMBER 30, 2022; PROVIDING THAT SAID FINAL MILLAGE SHALL BE IN ADDITION TO THE MILLAGE ADOPTED BY THE CITY COMMISSION PURSUANT TO ARTICLE VII, SECTION 9 OF THE FLORIDA CONSTITUTION AND SECTION 166.211, FLORIDA STATUTES, AS WELL AS ANY SPECIAL ASSESSMENTS IMPOSED BY THE SAME; PROVIDING THAT THIS RESOLUTION SHALL NOT BE DEEMED AS REPEALING OR AMENDING ANY OTHER RESOLUTION OR ANY ORDINANCE FIXING MILLAGE OR LEVYING TAXES, BUT SHALL BE DEEMED SUPPLEMENTAL AND IN ADDITION THERETO; CONTAINING A SEVERABILITY CLAUSE; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the City Commission, pursuant to Chapter 65-1090, Laws of Florida; Section 189.056, Florida Statutes (T.S."); and Section 14-60 of the Code of the City of Miami, Florida, as amended ("City Code"), is authorized to levy an additional ad valorem tax on the taxable value of all real and personal property in the Downtown Development District, the boundaries of which are established in Section 14-27 of the City Code, attached and incorporated as Exhibit "A" ("District"), not exceeding 0.4750 mills on the dollar valuation of such property for the purpose of financing the operation of the Miami Downtown Development Authority of the City of Miami, Florida ("Miami DDA") as affirmed in Milan Investment Group v. City of Miami, 172 So. 3d 458 (Fla. 3rd DCA 2015); and WHEREAS, Section 200.065, F.S., sets forth the method of computing, proposing, and fixing a millage rate for ad valorem taxation; and WHEREAS, Section 200.065(5)(a)(1), F.S., requires that the now final millage rate of 0.4681 mills would further require, at the time of a second hearing, a four -fifths (4/5ths) affirmative vote of the City Commission on the final determination to adopt such final millage rate; and WHEREAS, on July 1, 2021, the Miami -Dade County Property Appraiser ("Property Appraiser"), pursuant to Section 200.065(1), F.S., certified to the Miami DDA the taxable value of property within the territorial limits of the District at $22,648,089,020, attached and incorporated as Exhibit "B;" and WHEREAS, the Miami DDA prepared a final budget for the Fiscal Year ("FY") beginning October 1, 2021 and ending September 30, 2022 and computed a final millage rate of 0.4681 mills, which is necessary to fund the final budget other than the portion of the Miami DDA's budget to be funded from sources other than ad valorem taxes; and WHEREAS, on July 22, 2021, the City Commission adopted Resolution No. R-21-0317, attached and incorporated as Exhibit "C," wherein it directed the Executive Director of the Miami DDA to submit to the Property Appraiser and the Miami -Dade County Tax Collector the final millage rate of 0.4681 mills, together with other required information set forth in Section 200.65(2)(b), F.S.; and WHEREAS, Section 200.065(2)(c), F.S., requires the City Commission to hold a duly noticed first budget public hearing on the tentative millage rate and proposed budget which occurred on September 13, 2021 and a second duly noticed budget public hearing on the final budget and the final millage rate, with the form notice attached and incorporated as Exhibit "D;" NOW, THEREFORE, BE IT RESOLVED, BY THE COMMISSION OF THE CITY OF MIAMI, FLORIDA: Section 1. The recitals and findings contained in the Preamble to this Resolution are adopted by reference and incorporated as if fully set forth in this Section. Section 2. There shall be levied an additional ad valorem tax on the taxable value of all real and personal property within the District at a rate of 0.4681 mills on the dollar of the taxable value of such property for the purpose of financing the operation of the Miami DDA for the FY beginning October 1, 2021 and ending September 30, 2022. Section 3. The final millage rate herein adopted is 2.43% greater than the rolled -back rate of 0.4570 mills. Section 4. The Miami DDA's final millage rate adopted and the ad valorem taxes levied pursuant to this Resolution shall be in addition to the fixing of the final millage rate adopted and ad valorem taxes levied by the City Commission pursuant to Article VI I, Section 9 of the Florida Constitution and Section 166.211, F.S., as well as in addition to any special assessments imposed by the same. Section 5. This Resolution shall neither repeal nor amend any other resolution or ordinance adopting final millage rates or levying ad valorem taxes for the FY beginning October 1, 2021 and ending September 30, 2022 but shall be deemed supplemental and in addition thereto. Section 6. If any section, part of a section, paragraph, clause, phrase, or word of this Resolution is declared invalid, the remaining provisions of the Resolution shall not be affected. Section 7. This Resolution shall become effective immediately upon its adoption and signature of the Mayor.' ' If the Mayor does not sign this Resolution, it shall become effective at the end of ten (10) calendar days from the date it was passed and adopted. If the Mayor vetoes this Resolution, it shall become effective immediately upon override of the veto by the City Commission. APPROVED AS TO FORM AND CORRECTNESS: rft6riai dez,City Attor iey 9/1412021