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HomeMy WebLinkAboutR-98-0325J-98-363 3-20-98 RESOLUTION NO. 9 S- 325 A RESOLUTION, WITH ATTACHMENTS, RELATING TO THE PROVISION OF FIRE RESCUE SERVICES, FACILITIES AND PROGRAMS IN THE CITY OF MIAMI, FLORIDA; DESCRIBING THE METHOD OF ASSESSING FIRE RESCUE ASSESSED COSTS AGAINST ASSESSED PROPERTY LOCATED WITHIN THE CITY OF MIAMI; DIRECTING THE PREPARATION OF AN ASSESSMENT ROLL; AUTHORIZING A PUBLIC HEARING AND DIRECTING THE PROVISION OF NOTICE THEREOF; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the City Commission intends to impose fire rescue assessments upon the owners of improved properties located within the City of Miami for the purpose of insuring that the Fire - Rescue department has the fiscal resources to provide the level of service expected by the land owners, residents and visitors of the City of Miami; and WHEREAS, the imposition of any fire rescue assessment is required by law to be annually reviewed and considered by the City Commission during its annual budgetary process and it is the desire and intent of the City Commission to, as soon as practicable, diminish its reliance on fire rescue assessments and effectively cause a sunset of the fire rescue assessment program after a five year period of time; NOW, THEREFORE, BE IT RESOLVED BY THE COMMISSION OF THE CITY OF MIAMI, FLORIDA: CONTAINED � C217 COIbII=SION MEETING OF MAR 3 11998 ReetoluWn Na 98-- 325 Section 1. The recitals and findings contained in the Preamble to this Resolution are hereby adopted by reference thereto and incorporated herein as if fully set forth in this Section. Section 2. Authority. This Resolution is hereby adopted pursuant to the provisions of Ordinance No. 11584, adopted January 13, 1998, creating Chapter 19.5 to the Code of the City of Miami, Florida, as amended (the "Code"), Sections 166.021 and 166.041, Florida Statutes, and other applicable provisions of law. Section 3. Purpose and definitions. This Resolution constitutes the Initial Assessment Resolution as defined in Chapter 19.5 of the Code and supersedes and supplants in its entirety the Initial Assessment Resolution, Resolution No. 98-34 adopted January 13, 1998. Resolution No. 98-34 is hereby rescinded. All capitalized words and terms not otherwise defined herein shall have the meanings set forth in Chapter 19.5 of the Code. Unless the context indicates otherwise, words imparting the singular number, include the plural number, and vice versa. As used in this Resolution, the following terms shall have the following meanings, unless the context hereof otherwise requires: "Building Area" means the adjusted area of a Building expressed in square feet and reflected on the Tax Roll or, in the event such information is not reflected or determined not to be accurately reflected on the Tax Roll, that area determined by the City. 2 - 33 9 J. 0 "Code Descriptions,, mean the code descriptions for the CLUC Codes in Appendices A and B. "Commercial Property" means those Tax Parcels with a Code Description designated as "Commercial" in the CLUC Codes specified in Appendix B. "Cost Apportionment" means the apportionment of the Fire Rescue Assessed Cost among all Property Use Categories according to the Demand Percentages established pursuant to the apportionment methodology described in Section 7 of this Initial Assessment Resolution. "County Land Use Codes" or "CLUC Codes" mean the use codes assigned by the Property Appraiser to Tax Parcels within the City which are identified in Appendix A attached hereto and incorporated herein by reference. "Demand Percentage" means the percentage of demand for fire rescue services, facilities, or programs attributable to each Property Use Category determined by analyzing the historical demand for fire rescue services as reflected in Incident Reports in the MPDS database under the methodology described in Section 7 of this Initial Assessment Resolution. "Dwelling Unit" means (1) a Building, or a portion thereof, available to be used for residential purposes, consisting of one or more rooms arranged, designed, used, or intended to be used as living quarters for one family only, or (2) the use of land in which lots or spaces are offered for rent or lease for the placement of mobile homes, travel trailers, or the like for residential purposes. - 3 - 9$- 325 ►►Estimated Fire Rescue Assessment Rate Schedule" means that rate schedule attached hereto as Appendix C which is incorporated herein by reference, specifying the Fire Rescue Assessed Costs determined in Section 9 of this Initial Assessment Resolution and the estimated Fire Rescue Assessments established in Section 9 of this Initial Assessment Resolution. "Incident Report" means an individual report utilizing the MPDS utilized by the City to report its fire rescue incidents. "Industrial/Warehouse Property" means those Tax Parcels with a Code Description designated as "Industrial/Warehouse" in the CLUC Codes specified in Appendix B. ►►Institutional Property" means those Tax Parcels with a Code Description designated as "Institutional" in the CLUC Codes specified in Appendix B. "Mixed Use Property" means a Tax Parcel that contains Buildings whose use descriptions are capable of assignment under a Code Description in the CLUC Code in more than one Property Use Category. ►►MPDS►► means the Medical Priority Dispatch System utilized by the City to report fire rescue incidents. "Multi -Family Property" means those Tax Parcels with a Code Description designated as "Multi -Family" in the CLUC Codes specified in Appendix B. "Non -Residential Property" means, collectively, Commercial Property, Industrial/Warehouse Property, and Institutional Property. 4 - 98- 325 "Parcel Apportionment" means the further apportionment of the Fire Rescue Assessed Cost allocated to each Property Use Category by the Cost Apportionment among the Tax Parcels under the methodology established in Section 8 of this Initial Assessment Resolution. "Property Use Categories" means, collectively, all categories of Residential Property and all categories of Non - Residential Property as defined herein and more particularly specified in Appendix B attached hereto and incorporated herein by reference. "Public Housing Property" means those Tax Parcels with a Code Description designated as "Public Housing" in the CLUC Codes specified in Appendix B. "Residential Property" means, collectively, Single Family Property, Multi -Family Property and Public Housing Property. "Single Family Property" means those Tax Parcels with a Code Description designated as "Single Family" in the CLUC Codes specified in Appendix B. "Tax Parcel" means a parcel of property located within the City to which the Property Appraiser has assigned a distinct ad valorem property tax identification number. Section 4. Provision and funding of fire rescue services. (A) Upon the imposition of Fire Rescue Assessments for fire rescue services, facilities, or programs against Assessed Property located within the City, the City shall provide fire rescue services to such Assessed Property. A portion of the cost 5 - 98- 325 to provide such fire rescue services, facilities, or programs shall be funded from proceeds of the Fire Rescue Assessments. The remaining cost required to provide fire rescue services, facilities, and programs shall be funded by available City revenues other than Fire Rescue Assessment proceeds. (B) It is hereby ascertained, determined, and declared that each parcel of Assessed Property located within the City will be benefitted by the City's provision of fire rescue services, facilities, and programs in an amount not less than the Fire Rescue Assessment imposed against such parcel, computed in the manner set forth in this Initial Assessment Resolution. Section 5. Imposition and computation of Fire Rescue Assessments. Fire Rescue Assessments shall be imposed against all Tax Parcels within the Property Use Categories. Fire Rescue Assessments shall be computed in the manner set forth in this Initial Assessment Resolution. Section 6. Legislative determination of special benefit and fair apportionment. It is hereby ascertained and declared that the Fire Rescue Assessed Costs provide a special benefit to the Assessed Property based upon the following legislative determinations: General (A) Upon the adoption of this Initial Assessment Resolution determining the Fire Rescue Assessed Costs and identifying the Assessed Property to be included in the Assessment Roll, the legislative determinations of special benefit ascertained and declared in Section 19.5-4 of the Code are hereby ratified and - 6 - 98- 325 confirmed. (B) Fire rescue services, which include the combined fire control and emergency medical services of the City under its existing fire rescue program, possess a logical relationship to the use and enjoyment of improved property by: (1) protecting and enhancing the value of the improvements and structures through the provision of available fire rescue services; (2) protecting the life and safety of intended occupants in the use and enjoyment of improvements and structures within improved parcels; (3) lowering the cost of fire or other insurance by the presence of a professional and comprehensive fire rescue program within the City; and (4) containing the spread of fire incidents occurring on vacant property with the potential to spread and endanger the structures and occupants of improved property. (C) The combined fire control and emergency rescue services of the City under its existing consolidated fire rescue program enhances and strengthens the relationship between such services and the use and enjoyment of Buildings within improved parcels of property within the City. (D) As a consequence of such consolidated fire rescue program, substantially all of the annual fire rescue budget, a portion of which may be funded from special assessment proceeds, is required to meet anticipated demand for fire protection and the costs to be incurred in anticipated stand alone emergency medical responses do not represent a material incremental annual budget cost and therefore do not materially increase the assessable costs to any parcel. 7 - 98- 325 (E) It is fair and reasonable to use the CLUC Codes for the Cost Apportionment and the Parcel Apportionment because: (1) the Tax Roll database employing the use of such property use codes is the most comprehensive, accurate, and reliable information readily available to determine the property use and Building Area for improved property within the City, and (2) the Tax Roll database, within which such property use codes are maintained by the Property Appraiser, allows for the development of an Assessment Roll with parcel designations compatible with those used on the Tax Roll in conformity with the requirements of the Uniform Method of Collection. (F) The data available in the CLUC Codes is useful and accurate to determine Building Area because (1) the data maintained in the CLUC Codes reveals the existence of a Building with a specific use, and (2) the CLUC Codes represent records maintained by the Property Appraiser with the most information relative to Building Area regardless of property use. Cost Apportionment (G) Apportioning Fire Rescue Assessed Costs among classifications of improved property based upon historical demand for fire rescue services is fair and reasonable and proportional to the special benefit received. (H) Incident Reports represent reliable data available to determine the potential demand for fire rescue services from property use and to determine the benefit to property use resulting from the availability of fire rescue services to protect and serve Buildings located within or upon Assessed 8 - 98- 325 Property and their intended occupants. There exists sufficient Incident Reports documenting the historical demand for fire rescue services from Assessed Property within the Property Use Categories. The Demand Percentage determined for each Property Use Category by an examination of such Incident Reports is consistent with the experience of the City. Therefore, the use of Demand Percentages determined by an examination of Incident Reports is a fair and reasonable method to apportion the Fire Rescue Assessed Costs among the Property Use Categories. (I) As a result of the urbanized character of the City, the suppression of fire on vacant property primarily benefits the Buildings within the adjacent improved property by the containment of the spread of fire rather than the preservation of the vacant property. Therefore, it is fair and reasonable not to apportion any of the Fire Rescue Assessed Costs to vacant property and the Incident Reports documenting historical fire services provided to vacant property were thus omitted from the Demand Percentage calculation. (J) It is fair and reasonable to omit from the Demand Percentage calculation the Incident Reports documenting fire rescue services provided to property uses that do not contain a Building. The number of Incident Reports documenting fire services provided to vacant property are not of sufficient number to substantially affect the existence of a statistically significant number of Incident Reports documenting fire rescue services provided to Assessed Property with the Property Use Categories for which the Demand Percentages were determined. - 9 - 98- 325 (K) The number of Incident Reports documenting fire rescue services provided to non-specific property uses are not of sufficient number to substantially affect the annual fire rescue budget nor the level of services required to meet anticipated demand for fire rescue service. The level of services required to meet anticipated demand for fire rescue services and the corresponding annual fire rescue budget required to fund such fire rescue services would be required notwithstanding the occurrence of any incidents from such non-specific property uses. Therefore, it is fair and reasonable to omit from the Demand Percentage calculation the Incident Reports documenting fire rescue services provided to non-specific property uses. Residential Parcel Apportionment (L) The size or the value of the Residential Property does not determine the scope of the required fire rescue response. The potential demand for fire rescue services is driven by the existence of a Dwelling Unit and the anticipated average occupant population. (M) Apportioning the Fire Rescue Assessed Costs for fire rescue services attributable to Residential Property on a per Dwelling Unit basis is a fair and reasonable method of Parcel Apportionment based upon historical call data and is required to avoid cost inefficiency and unnecessary administration. (N) Information obtained from the MPDS database provides an accurate and reliable basis to allocate Incident Reports documenting fire rescue services to Residential Property. - 10 - 98- 325 (0) The demand for fire rescue service availability is substantially different for Public Housing Property and Multi -Family Property than the demand for fire rescue service availability for Single Family Property. Therefore, it is fair and reasonable to use the respective Demand Percentages attributable to Single Family Property, Multi -Family Property and Public Housing Property to determine Fire Rescue Assessments for Residential Property. Non -Residential Parcel Apportionment (P) The risk of loss and the demand for fire rescue service availability is substantially the same for Buildings below a certain minimum size. Because the value and anticipated occupancy of non-residential Buildings below a certain minimum size is less, it is fair, reasonable and equitable to provide a lesser assessment burden on improved property containing such Buildings. (Q) The separation of improved Non -Residential Property into Building Area classification ranges is fair and reasonable for the purposes of Parcel Apportionment because: (1) the demand for fire rescue service availability is not precisely determined or measured by the actual Building Area within benefitted parcels; (2) the classification of parcels within Building Area classification ranges is a fair and reasonable method to classify benefitted parcels and to apportion costs among benefitted parcels that create similar demand for the availability of fire rescue services; (3) the absence of a need for precise square footage data within the ad valorem tax records maintained by the - 11 - 98- 325 Property Appraiser undermines the use of actual Building Area within each improved parcel as a basis for Parcel Apportionment; and (4) the administrative expense and complexity created by an on -site inspection to determine the actual Building Area within each improved parcel assessed is impractical. (R) The demand for the availability of fire rescue services diminishes at the outer limit of Building size since a fire occurring in a structure greater than a certain size is not capable of being suppressed under expected conditions and the fire control activities under such circumstances are directed to avoid the spread of the fire event to adjacent Buildings. Additionally, the fire flow capacity anticipated at the fire scene under the level of services provided by the assessable costs limits the benefit provided to a structure beyond a certain size. Therefore, it is fair and reasonable to place a cap on the Building Area classification of benefitted Buildings within the Non -Residential Property use categories. Section 7. Cost Apportionment methodology. (A) Utilizing data from the Incident Reports related to the type of calls and physical location of each call, the City assigned fire rescue incidents to specific properties located within the City. (B) Based upon such assignment of Incident Reports to specific properties, the number of Incident Reports filed were determined for each CLUC Code. (C) Based upon such assignment of Incident Reports to CLUC Codes, the number of Incident Reports filed within a sampling - 12 - 98- 325 period were determined for each Property Use Category. A Demand Percentage was then determined for each Property Use Category by calculating the percentage that Incident Reports allocated to each Property Use Category, bear to the total number of Incident Reports documented for all Property Use Categories within the sampling period. (D) Appendix B contains a designation of Code Descriptions by Property Use Category with the CLUC Codes. Such correlation between Code Descriptions by Property Use Category between the Incident Reports and the CLUC Codes is necessary to allocate the historical demand for fire rescue services as reflected by the Incident Reports for Tax Parcels on the Tax Roll within the Property Use Categories. (E) The Demand Percentage for each Property Use Category was then applied to the Fire Rescue Assessed Costs and the resulting product is the cost allocation of that portion of the Fire Rescue Assessed Costs allocated to each individual Property Use Category. Section 8. Parcel Apportionment methodology. (A) The apportionment among Tax Parcels of that portion of the Fire Rescue Assessed Costs apportioned to each Property Use Category under the Cost Apportionment shall be consistent with the Parcel Apportionment methodology described and determined in Appendix D, which Parcel Apportionment methodology is hereby approved, adopted, and incorporated into this Initial Assessment Resolution by reference. - 13 - 9 8 - 325 (B) It is hereby acknowledged that the Parcel Apportionment methodology described and determined in Appendix D is to be applied in the calculation of the estimated Fire Rescue Assessment rates established in Section 9 of this Initial Assessment Resolution. Section 9. Determination of Fire Rescue Assessed Costs; establishment of initial Fire Rescue Assessments. (A) The Fire Rescue Assessed Costs to be assessed and apportioned among benefitted parcels pursuant to the Cost Apportionment and the Parcel Apportionment for the last one-half of the Fiscal Year commencing October 1, 1997, is the amount determined in the Estimated Fire Rescue Assessment Rate Schedule. The approval of the Estimated Fire Rescue Assessment Rate Schedule by the adoption of this Initial Assessment Resolution determines the amount of the Fire Rescue Assessed Costs. The remainder of such Fiscal Year budget for fire rescue services, facilities, and programs shall be funded from available City revenue other than Fire Rescue Assessment proceeds. (B) The estimated Fire Rescue Assessments specified in the Estimated Fire Rescue Assessment Rate Schedule are hereby established to fund the specified Fire Rescue Assessed Costs determined to be assessed in the last one-half of the Fiscal Year commencing October 1, 1997. (C) Institutional Property whose use is wholly exempt from ad valorem taxation under Florida law provide facilities and uses to the ownership, occupants, membership, as well as the public in general that otherwise might be requested or required to be - 14 - 98 - 325 provided by the City and such use thereof serves a legitimate public purpose and provides a public benefit. Therefore, it is fair and reasonable not to impose Fire Rescue Assessments upon such Institutional Property whose use is also wholly exempt from ad valorem taxation under Florida law. (D) Public housing is intended to relieve a shortage of safe or sanitary dwelling accommodations available at rents which persons of low income can afford and avoid conditions which otherwise might necessitate the further expenditures of public funds. The existence of public housing is recognized as serving a public purpose and providing a public benefit. Therefore, it is fair and reasonable not to impose Fire Rescue Assessments upon Public Housing Property. (E) It is hereby ascertained, determined and declared that it is in the best interest of the citizens of the City of Miami to assist very low income residential property owners with the financial burden created by the imposition of a Fire Rescue Assessment. Accordingly, there is hereby created an economic hardship program to assist residential property owners who qualify for Florida's homestead property tax deferral program pursuant to sections 197.242 through 197.253, Florida Statutes. All qualified applicants who receive such a homestead tax deferral for the Fiscal Year in which the Fire Rescue Assessment is being imposed shall have their Fire Rescue Assessment paid by the City from legally available funds other than those derived from the Fire Rescue Assessment proceeds. - 15 - 98 - 325 (F) Provided, however, any shortfall in the expected Fire Rescue Assessment proceeds due to any reduction or exemption from payment of the Fire Rescue Assessments required by law or authorized by the City Commission shall be supplemented by any legally available funds, or combination of such funds, and shall not be paid for by proceeds of funds derived from the Fire Rescue Assessments. It is the legislative determination of the City Commission that in the event a court of competent jurisdiction determines any exemption or reduction by the City Commission is improper or otherwise adversely affects the validity of the Fire Rescue Assessments imposed for this Fiscal Year, the sole and exclusive remedy shall be the imposition of a Fire Rescue Assessment upon each affected Tax Parcel in the amount of the Fire Rescue Assessment that would have been otherwise imposed save and except for such reduction or exemption afforded to such Tax Parcel by the City Commission. Funding for any exemptions or reductions provided pursuant to this Section is hereby authorized for the last one-half of the Fiscal Year commencing October 1, 1997, and shall hereafter be determined on an annual basis by a subsequent Annual Rate Resolution. (G) The estimated Fire Rescue Assessments established in this Initial Assessment Resolution shall be the estimated assessment rates applied by the City Manager in the preparation of the preliminary Assessment Roll for the last one-half of the Fiscal Year commencing October 1, 1997, as provided in Section 10 of this Initial Assessment Resolution. Section 10. Assessment Roll. - 16 - 98 - 325 (A) The City Manager is hereby directed to prepare, or cause to be prepared, a preliminary Assessment Roll for the period commencing April 1, 1998 and ending September 30, 1998 (being one and the same as the last one-half of the Fiscal Year commencing October 1, 1997), in the manner provided in Chapter 19.5 of the Code. The Assessment Roll shall include all Tax Parcels within the Property Use Categories. The City Manager shall apportion the estimated Fire Rescue Assessed Cost to be recovered through Fire Rescue Assessments in the manner set forth in this Initial Assessment Resolution. A copy of this Initial Assessment Resolution, documentation related to the estimated amount of the Fire Rescue Assessed Cost to be recovered through the imposition of Fire Rescue Assessments, and the preliminary Assessment Roll shall be maintained on file in the office of the City Clerk and open to public inspection. The foregoing shall not be construed to require that the preliminary Assessment Roll be in printed form if the amount of the Fire Rescue Assessment for each parcel of property can be determined by the use of a computer terminal available to the public. (B) It is hereby ascertained, determined, and declared that the method of determining the Fire Rescue Assessments for fire rescue services as set forth in this Initial Assessment Resolution is a fair and reasonable method of apportioning the Fire Rescue Assessed Cost among parcels of Assessed Property located within the City. - 17 - 98- 325 Section 11. Method of collection. The Fire Rescue Assessments shall be collected in substantially the same manner as provided in Section 19.5-21 of the Code. Section 12. Authorization of public hearing. There is hereby established a public hearing to be held at 10:00 a.m. on April 28, 1998, in the City Commission Chambers of City Hall, 3500 Pan American Drive, Miami, Florida, at which time the City Commission will receive and consider any comments on the Fire Rescue Assessments from the public and affected property owners and consider imposing Fire Rescue Assessments and collecting such assessments using the alternative method provided in Section 19.5-21 of the Code. Nothing shall preclude the City Commission from recessing and reconvening the public hearing at another site or facility in order to make the attendance or participation by all interested persons more comfortable or convenient. Section 13. Notice. The City Clerk shall publish a notice of the public hearing authorized by Section 12 hereof in the manner and time provided in Section 19.5-10 of the Code. The notice shall be published no later than April 7, 1998, in substantially the form attached hereto as Appendix E. Section 14. Application of assessment proceeds. Proceeds derived by the City from the Fire Rescue Assessments will be utilized for the provision of fire rescue services, facilities, and programs. In the event there is any fund balance remaining at the end of the Fiscal Year, such balance shall be carried forward and used only to fund fire rescue services, facilities, and programs. 98- 325 Section 15. Effective date. This Initial Assessment Resolution shall become effective immediately upon its adoption. PASSED AND ADOPTED this 31st day of March , 1998. JOB CAROLLO, MAYOR ATTEST: WALTER J. FOEMAN CITY CLERK PREPARED AND APPROVED BY: GEO GE T,. WYSONG, II ASSISTANT CITY ATTORNEY APPROVED AS TO FORM AND CORRECTNESS: Z==z JOEL EDWARD INTERIM CITY ATTORNEY W2414:GKW in socordanoe with Miami Code Sec. 2-36, since the Mayor did not indicate approval of We legislation by signing it In the designated place provided, said legislation novi becomes effective with the elapse of ten (10) days fr the date of Commissicn acticn regarding same, without the Mayor ex?reisinet�. J. tdeman, City Clerk - 19 - 98 - 325 J-98-363 3-20-98 CITY OF MIAMI, FLORIDA INITIAL ASSESSMENT RESOLUTION ADOPTED MARCH , 1998 98- 325 TABLE OF CONTENTS Page Section2. Authority............................................................................................................................................................. 2 Section 3. Purpose and definitions....................................................................................................................................... 2 Section 4. Provision and funding of fire rescue services....................................................................................................... 5 Section 5. Imposition and computation of Fire Rescue Assessments..................................................................................... 6 Section 6. Legislative determination of special benefit and fair apportionment..................................................................... 6 Section 7. Cost Apportionment methodology..................................................................................................................... 12 Section 8. Parcel Apportionment methodology................................................................................................................... 13 Section 9. Determination of Fire Rescue Assessed Costs; establishment of initial Fire Rescue Assessments ........................ 14 Section10. Assessment Roll.............................................................................................................................................. 16 Section11. Method of collection........................................................................................................................................ 18 Section 12. Authorization of public hearing....................................................................................................................... 18 Section13. Notice.............................................................................................................................................................. 18 Section 14. Application of assessment proceeds................................................................................................................. 18 Section15. Effective date................................................................................................................................................... 19 APPENDIX A: APPENDIX B: APPENDIX C: APPENDIX D: APPENDIX E: CLUC CODES PROPERTY USE CATEGORIES ESTIMATED FIRE RESCUE ASSESSMENT RATE SCHEDULE PARCEL APPORTIONMENT METHODOLOGY FORM OF NOTICE TO BE PUBLISHED A-1 B-1 C-1 D-1 E-1 98- 325 APPENDIX A CLUC CODES 98- 325 Appendix A County Land Use Codes or CLUC Codes Use Designation CLUC Code Description AGRICULTURAL 0071 GROVE OR ORCHARD 0072 CROPS 0079 MIXED USE - AGRICULTURAL COMMERCIAL 0011 RETAIL OUTLET 0012 REPAIRS - NON AUTOMOTIVE 0013 OFFICE BUILDING 0014 WHOLESALE OUTLET 0015 ENTERTAINMENT 0017 COMMERCIAL - TOTAL VALUE 0018 CONDOMINIUM - COMMERCIAL 0019 AUTOMOTIVE OR MARINE 0021 HOTEL 0022 MOTEL 0025 ENTERPRISE ZONE - TOTAL VALUE 0026 SERVICE STATION - 0029 MIXED USE - COMMERCIAL INDUSTRIAL/WAREHOUSE 0031 MINERAL PROCESSING 0032 LIGHT MFG & FOOD 0034 CANNERIES - BOTTLER 0036 HEAVY IND OR LUMBER YARD 0037 WAREHOUSE OR STORAGE 0039 MIXED USE - INDUSTRIAL 0061 AIRPORT/TERMINAL OR MARINA 0063 UTILITY INSTITUTIONAL 0040 MUNICIPAL 0041 EDUCATIONAL - PRIVATE 0042 CLUB OR HALL - PRIVATE 0043 HEALTH CARE 0044 RELIGIOUS 0045 PUBLIC ADMINISTRATION 0046 PENAL INSTITUTION 0047 DADE COUNTY 0048 BOARD OF PUBLIC 0049 MIXED USE - GOVERNMENTAL 0050 CULTURAL - LITERARY 0055 BENEVOLENT 0056 SCIENTIFIC 0058 YMCA - YWCA 0059 MIXED USE - INSTITUTIONAL 0085 SO FLORIDA WATER MGMT DIST 0086 TRUSTEE II FUND A-1 9 8 - 325' 0098 FEDERAL 0099 STATE OF FLORIDA MULTI -FAMILY 0003 MULTIFAMILY 3 OR MORE UNITS NOT USED 0000 REFERENCE ONLY 0016 LEASEHOLD INTEREST 0020 DOCK - TOTAL VALUE 0024 CAMPSITE 0051 PRIVATE PARK 0052 PLAYGROUND 0053 GOLF COURSE 0054 CEMETARY 0062 RAILROAD ASSESSMENT 0064 RIGHT-OF-WAY 0065 PARKING/VACNT LOT ENCLOSED 0066 EXTRA FEA OTHER THAN PARKING 0069 MIXED USE - MISCELLANEOUS 0082 GLADE 0083 MARSH OR SWAMP 0084 RECREATIONAL OR ENDANGERED 0089 BACK ASSESSMENT 0090 LAND AVAILABLE FOR TAXES 0091 RIVER 0092 LAKE 0093 SUBMERGED LAND 0096 OFFICE USE ONLY PUBLIC HOUSING OOG3 GOVERNMENT MULTI -FAMILY SINGLE FAMILY 0001 RESIDENTIAL - SINGLE FAMILY 0002 DUPLEX 0004 RESIDENTIAL - TOTAL VALUE 0005 CLUSTER HOME 0006 MOBILE HOME 0007 CONDOMINIUM - RESIDENTIAL 0008 COOPERATIVE - RESIDENTIAL 0009 MIXED -USE RESIDENTIAL 0010 TOWNHOUSE 0023 CONDOMINIUM - TIMESHARING 0057 PARSONAGE VACANT 0080 VACANT LAND GOVERNMENT 0081 VACANT LAND 0088 O/G/M RIGHTS A-2 98- 325 APPENDIX B PROPERTY USE CATEGORIES 98- 325 Appendix B Property Use Categories Use Designation CLUC Code Description COMMERCIAL 0011 RETAIL OUTLET 0012 REPAIRS - NON AUTOMOTIVE 0013 OFFICE BUILDING 0014 WHOLESALE OUTLET 0015 ENTERTAINMENT 0017 COMMERCIAL - TOTAL VALUE 0018 CONDOMINIUM - COMMERCIAL 0019 AUTOMOTIVE OR MARINE 0021 HOTEL 0022 MOTEL 0025 ENTERPRISE ZONE - TOTAL VALUE 0026 SERVICE STATION - 0029 MIXED USE - COMMERCIAL INDUSTRIAL/WAREHOUSE 0031 MINERAL PROCESSING 0032 LIGHT MFG & FOOD 0034 CANNERIES - BOTTLER 0036 HEAVY IND OR LUMBER YARD 0037 WAREHOUSE OR STORAGE 0039 MIXED USE - INDUSTRIAL 0061 AIRPORT/TERMINAL OR MARINA 0063 UTILITY INSTITUTIONAL 0040 MUNICIPAL 0041 EDUCATIONAL - PRIVATE 0042 CLUB OR HALL - PRIVATE 0043 HEALTH CARE 0044 RELIGIOUS 0045 PUBLIC ADMINISTRATION 0046 PENAL INSTITUTION 0047 DADE COUNTY 0048 BOARD OF PUBLIC 0049 MIXED USE - GOVERNMENTAL 0050 CULTURAL - LITERARY 0055 BENEVOLENT 0056 SCIENTIFIC 0058 YMCA - YWCA 0059 MIXED USE - INSTITUTIONAL 0085 SO FLORIDA WATER MGMT DIST 0086 TRUSTEE II FUND 0098 FEDERAL 0099 STATE OF FLORIDA B-1 98- 325 MULTI -FAMILY PUBLIC HOUSING SINGLE FAMILY 0003 MULTIFAMILY 3 OR MORE UNITS OOG3 GOVERNMENT MULTI -FAMILY 0001 RESIDENTIAL - SINGLE FAMILY 0002 DUPLEX 0004 RESIDENTIAL - TOTAL VALUE 0005 CLUSTER HOME 0006 MOBILE HOME 0007 CONDOMINIUM - RESIDENTIAL 0008 COOPERATIVE - RESIDENTIAL 0009 MIXED -USE RESIDENTIAL 0010 TOWNHOUSE 0023 CONDOMINIUM - TIMESHARING 0057 PARSONAGE B-2 90- 325 APPENDIX C ESTIMATED FIRE RESCUE ASSESSMENT RATE SCHEDULE 98-- 325 APPENDIX C ESTIMATED FIRE RESCUE ASSESSMENT RATE SCHEDULE SECTION C-1. DETERMINATION OF FIRE RESCUE ASSESSED COSTS. The estimated Fire Rescue Assessed Costs to be assessed for the last one-half of the Fiscal Year commencing October 1, 1997, is $11,958,093. SECTION C-2. ESTIMATED FIRE RESCUE ASSESSMENTS. The estimated Fire Rescue Assessments to be assessed and apportioned among benefitted parcels pursuant to the Cost Apportionment and Parcel Apportionment to generate the estimated Fire Rescue Assessed Cost for the last one-half of the Fiscal Year commencing October 1, 1997, are hereby established as follows for the purpose of this Initial Assessment Resolution: RESIDENTIAL PROPERTY USE CATEGORIES Rate Per Dwelling Unit Single Family $24.0 ulti-Family $30.0 Public Housing $86.0 NON-RESIDENTIAL PROPERTY USE CATEGORIES Building Classification (in square foot ranges) Commercial Industrial/ warehouse Institutional < 1,999 $23 $7 $3 21000 - 3,499 $45 $14 $6 3,500 - 4,999 $79 $23 $12 5,000 - 9,999 $113 $33 $1721 10,000 - 19,999 $225 $66 $344 20,000 - 29,999 $450 $132 $68 30,000 - 39,999 $675 $197 $1,03 40,000 - 49,999 $900 $263 $1,37 50,000 - 59,999 $1,125 $328 $1,72 60,000 - 69,999 $1,350 $394 $2,06 70,000 - 79,999 $1,575 $459 $2,40 80,000 - 89,999 $1,800 $525 $2,75 90,000 - 99,999 $2,025 $590 $3,09 100,000 - 124,999 $2,250 $656 $3,43 125,000 - 149,999 $2,813 $819 $4,29 150,000 - 174,999 $3,375 $983 $5,15 175,000 - 199,999 $3,938 $1,147 $6,01 > 200,000 11 $4,500 $1,311 $6,87 C-1 98- 325 APPENDIX D PARCEL APPORTIONMENT METHODOLOGY 98- 325 APPENDIX D PARCEL APPORTIONMENT METHODOLOGY The Cost Apportionment to each Property Use Category and to Mixed Use Property shall be apportioned among the Tax Parcels within each Property Use Category and to Mixed Use Property Tax Parcels as follows: SECTION D-1. RESIDENTIAL PROPERTY. The Fire Rescue Assessment for each Tax Parcel of Residential Property shall be computed as follows: (A) The Fire Rescue Assessment for each Tax Parcel of Single Family Property shall be computed by multiplying the Demand Percentage attributable to Single Family Property by the Fire Rescue Assessed Costs, dividing such product by the total number of Dwelling Units shown on the Tax Roll which are attributable to Single Family Property, and then multiplying such quotient by the number of Dwelling Units located on each Tax Parcel of Single Family Property. (B) The Fire Rescue Assessment for each Tax Parcel of Multi -Family Property shall be computed by multiplying the Demand Percentage attributable to Multi -Family Property by the Fire Rescue Assessed Costs, dividing such product by the total number of Dwelling Units shown on the Tax Roll which are attributable to Multi -Family Property, and then multiplying such quotient by the number of Dwelling Units located on each Tax Parcel of Multi -Family Property. (C) The Fire Rescue Assessment for each Tax Parcel of Public Housing Property shall be computed by multiplying the D-1 98- 325 Demand Percentage attributable to Public Housing Property by the Fire Rescue Assessed Costs, dividing such product by the total number of Dwelling Units shown on the Tax Roll which are attributable to Public Housing Property, and then multiplying such quotient by the number of Dwelling Units located on each Tax Parcel of Public Housing Property. SECTION D-2. NON-RESIDENTIAL PROPERTY. The Fire Rescue Assessments for each Tax Parcel of Non -Residential Property shall be computed as follows: (A) Respectively, multiply the Fire Rescue Assessed Costs by the Demand Percentage attributable to each of the non- residential Property Use Categories. The resulting dollar amounts reflect the portions of the City's fire rescue budget to be respectively funded from Fire Rescue Assessment revenue derived from each of the non-residential Property Use Categories. (B) Separate each Building in each of the non-residential Property Use Categories into one of the following square footage categories: (1) Buildings with a Building Area of less than 1,999 square feet; (2) Buildings with a Building Area between 2,000 square feet and 3,499 square feet; (3) Buildings with a Building Area between 3,500 square feet and 4,999 square feet; (4) Buildings with a Building Area between 5,000 square feet and 9,999 square feet; 98- 325 (5) Buildings with a Building Area between 10,000 square feet and 19,999 square feet; (6) Buildings with a Building Area between 20,000 square feet and 29,999 square feet; (7) Buildings with a Building Area between 30,000 square feet and 39,999 square feet; (8) Buildings with a Building Area between 40,000 square feet and 49,999 square feet; (9) Buildings with a Building Area of between 50,000 square feet and 59,999 square feet; (10) Buildings with a Building Area of between 60,000 square feet and 69,999 square feet; (11) Buildings with a Building Area of between 70,000 square feet and 79,999 square feet; (12) Buildings with a Building Area of between 80,000 square feet and 89,999 square feet; (13) Buildings with a Building Area of between 90,000 square feet and 99,999 square feet; (14) Buildings with a Building Area of between 100,000 square feet and 124,999 square feet; (15) Buildings with a Building Area of between 125,000 square feet and 149,999 square feet; (16) Buildings with a Building Area of between 150,000 square feet and 174,999 square feet; (17) Buildings with a Building Area of between 175,000 square feet and 199,999 square feet; and D-3 98-- 325 (18) Buildings with a Building Area of 200,000 square feet or greater. (C) As to each non-residential Property Use Category, multiply the number of Buildings categorized in: (1) Subsection (B)(1) of this Section by 1,000 square feet; (2) Subsection (B)(2) of this Section by 2,000 square feet; (3) Subsection (B)(3) of this Section by 3,500 square feet; (4) Subsection (B)(4) of this Section by 5,000 square feet; (5) Subsection (B)(5) of this Section by 10,000 square feet; (6) Subsection (B)(6) of this Section by 20,000 square feet; (7) Subsection (B)(7) of this Section by 30,000 square feet; (8) Subsection (B)(8) of this Section by 40,000 square feet; (9) Subsection (B)(9) of this Section by 50,000 square feet; (10) Subsection (B)(10) of this Section by 60,000 square feet; (11) Subsection (B)(11) of this Section by 70,000 square feet; (12) Subsection (B)(12) of this Section by 80,000 square feet; (13) Subsection (B)(13) of this Section by 90,000 square feet; D-4 98- 325 (14) Subsection (B)(14) of this Section by 100,000 square feet; (15) Subsection (B)(15) of this Section by 125,000 square feet; (16) Subsection (B)(16) of this Section by 150,000 square feet; (17) Subsection (B)(17) of this Section by 175,000 square feet; and (18) Subsection (B)(18) of this Section by 200,000 square feet. (D) For each non-residential Property Use Category, sum the products of subsections (C)(1) through (C)(18) of this Section. The sum of these products reflects an aggregate square footage area for each non-residential Property Use Category to be used by the City in the computation of Fire Rescue Assessments. (E) Divide the product of subsection (A) of this Section relative to each of the non-residential Property Use Categories by the sum of the products for each non-residential Property Use Category described in subsection (D) of this Section. The resulting quotient expresses a dollar amount adjusted or weighted per square foot of improved area to be used in computing Fire Rescue Assessments on each of the respective non-residential Property Use Categories. (F) For each of the non-residential Property Use Categories, multiply the resulting quotients from subsection (A) of this Section by each of the respective products in subsections (C)(1) through (C)(18) of this Section. The resulting products D-5 98- 323" for each non-residential Property Use Category expresses a series of gross dollar amounts expected to be funded by all Buildings in the respective non-residential Property Use Categories in each of the square footage categories described in subsection (B) of this Section. (G) For each of the non-residential Property Use Categories, divide each of the respective products of subsection (F) of this Section by the number of Buildings determined to be in each of the square footage categories identified in subsection (B) of this Section. The result expresses the respective dollar amounts of the Fire Rescue Assessments to be imposed upon each Building in each of the non-residential Property Use Categories. The Fire Rescue Assessment for each Tax Parcel included within a non-residential Property Use Category shall include the sum of the Fire Rescue Assessments computed for each Building located upon such Tax Parcel of Non -Residential Property. SECTION D-3. MIXED USE PROPERTY. The Fire Rescue Assessments for each Tax Parcel classified in two or more Property Use Categories shall be the sum of the Fire Rescue Assessments computed for each Property Use Category. D-6 98- 325 APPENDIX E FORM OF NOTICE TO BE PUBLISHED 98- 325 APPENDIX E FORM OF NOTICE TO BE PUBLISHED To Be Published by April 7, 1998. [INSERT MAP OF CITY] NOTICE OF HEARING TO IMPOSE AND PROVIDE FOR COLLECTION OF FIRE RESCUE SPECIAL ASSESSMENTS Notice is hereby given that the City Commission of the City of Miami will conduct a public hearing to consider imposing fire rescue special assessments for the provision of fire rescue services within the City of Miami for the period commencing April 1, 1998, and ending September 30, 1998 (being one and the same as the last one-half of the fiscal year commencing October 1, 1997 and ending September 30, 1998). The hearing will be held at 10:00 a.m. on April 28, 1998, in the City Commission Chambers of City Hall, 3500 Pan American Drive, Miami, Florida, for the purpose of receiving public comment on the proposed assessments. All affected property owners have a right to appear at the hearing and to file written objections with the City Commission within 20 days of this notice. If a person decides to appeal any decision made by the City Commission with respect to any matter considered at the hearing, such person will need a record of the proceedings and may need to ensure that a verbatim record is made, including the testimony and evidence upon which the appeal is to be made. In accordance with the Americans with Disabilities Act, persons needing a special accommodation or an interpreter to participate E-1 98- 325 in this proceeding should contact the City Clerk at (305)250-5360 at least seven days prior to the date of the hearing. The assessment for each parcel of property will be based upon each parcels classification and the total number of billing units attributed to that parcel. The following table reflects the proposed fire rescue assessment schedule. RESIDENTIAL PROPERTY USE CATEGORIES Rate Per Dwelling Unit Single Family $24.0 Multi -Family $30.0 NON-RESIDENTIAL PROPERTY USE CATEGORIES Building Classification (in square foot ranges) Commercial Industrial/ warehouse Institutional < 1,999 $23 $7 $3 21000 - 3,499 $45 $14 $6 31500 - 4,999 $79 $23 $12 5,000 - 9,999 $113 $33 $17 10,000 - 19,999 $225 $66 $3441. 20,000 - 29,999 $450 $132 $68 30,000 - 39,999 $675 $197 $1,032 40,000 - 49,999 $900 $263 $1,37 50,000 - 59,999 $1,125 $328 $1,72 60,000 - 69,999 $1,350 $394 $2,063 70,000 - 79,999 $1,575 $459 $2,40 80,000 - 89,999 $1,800 $525 $2,75 90,000 - 99,999 $2,025 $590 $3,09 100,000 - 124,999 $2,250 $656 $3,43 125,000 - 149,999 $2,813 $819 $4,29 150,000 - 174,999 $3,375 $983 $5,15 175,000 - 199,999 $3,938 $1,147 $6,01 > 200,000 11$4,5001 $1,3111 $6,87 Pursuant to Section 9 of the Initial Assessment Resolution the City Commission has ascertained, determined, and declared that Institutional Properties provide facilities and uses to the ownership, occupants, membership, as well as the public in general that otherwise might be requested or required to be E-2 98- 325 provided by the City and such use thereof serves a legitimate public purpose and provides a public benefit. Therefore, it is fair and reasonable not to impose Fire Rescue Assessments upon such Institutional Property whose use is also wholly exempt from ad valorem taxation under Florida law, which typically describes improved parcels which are neither residential, commercial or industrial in use, and are predominantly used for educational, governmental, eleemosynary, community service, religious, cultural, literary, health care, benevolent and scientific purposes. Pursuant to Section 9 of the Initial Assessment Resolution the City Commission has ascertained, determined, and declared that Public Housing Property relieves a shortage of safe or sanitary dwelling accommodations available at rents which persons of low income can afford and avoids conditions which otherwise might necessitate the further expenditure of public funds. Therefore, it is fair and reasonable not to impose Fire Rescue Assessments upon Public Housing Property. Any shortfall in the expected Fire Rescue Assessment proceeds due to any reduction or exemption from payment of the Fire Rescue Assessments required by law or authorized by the City Commission shall be supplemented by any legally available funds, or combination of such funds, and shall not be paid for by proceeds of funds derived from the Fire Rescue Assessments. The City Commission has also made the legislative determination that in the event a court of competent jurisdiction determines any exemption or reduction by the City Commission is improper or E-3 98- 325 otherwise adversely affects the validity of the Fire Rescue Assessments imposed for this Fiscal Year, the sole and exclusive remedy shall be the imposition of a Fire Rescue Assessment upon each affected tax parcel in the amount of the Fire Rescue Assessment that would have been otherwise imposed save and except for such reduction or exemption afforded to such tax parcel by the City Commission. Copies of the Fire Rescue Assessment Ordinance, the Initial Assessment Resolution and the preliminary Assessment Roll are available for inspection at the Office of the City Clerk of Miami, Florida, 3500 Pan American Drive, Miami, Florida. The assessments will be collected on a bill to be mailed as soon as practicable after April 28, 1998. The assessments will be due upon mailing. The assessments are delinquent thirty (30) days after mailing. Failure to pay the assessment will result in either the commencement of foreclosure proceedings or cause a tax certificate to be issued against the property which may result in a loss of title. If you have any questions, please contact the City Fire Rescue Department at (305)416-1770, Monday through Friday between 8:00 a.m. and 5:00 p.m. CITY CLERK CITY OF MIAMI, FLORIDA E-4 98- 325 Advantages and Disadvantages of the Fire Assessment Fee Advantages: • Ability to generate up to 100% of the Fire -Rescue Department's Budget, thereby reducing the burden on the General Fund. • Ability to collect the fee utilizing the Property Tax Bill. This increases collection rates and allows property owners who have a mortgage, to pay for the fee on a monthly basis. • Ability to fund Fire -Rescue capital needs without utilizing General Fund Revenues or passing a General Obligation Bond. • Ability to fund increases in service levels without impacting the General Fund. Disadvantages: • In all likelihood, there will be a legal challenge to the fee. Most cities in Broward County have been challenged on this fee. They still, however, bill and collect the fee. The State Supreme Court has ruled favorably on Fire Fees in the past. However; there are a variety of opinions from Judges at the District level, concerning fire fees. • There will be political opposition to the imposition of a new fee. 98- 325 Fire Rescue Fee Sample Rates Total Fee Amount % of Budget Exemptions Gross Billing $ 7,972,062.00 $ 11,958,093.00 13.5400 $ 834,079.00 $ 7,137,983.00 20.32% $ 1,356,696.00 a 10,061,397.00 $_ 15,944,123.00 27.080a $ 1,800,049.00 a 14,144,074.00 $ 17,973,643.00 30.64% S 2,029,421.00 $ 15,944,122.00 Anticipated Revenues S 6,566,944.36 $ 9,266,485.24 a _ 13,012,548.08 $ 14,668,692.24 Rate_ Single Fam/Multi_Fam $34 - $41 - $50 - $61 $67 - $82 $76 - $92 I0:9o4-224-720E MAR 23'93 16:4 TO: George Vvysong FROM: Robert Sheets DATE: March 23, 1998 RE: Revenue Rate Scenarios Attached are four excel spread shoots depicting the different revenue scenarios as st Table Budaot AMQUOt Percentage Exemptions After ExeExe Rates7.xls $7.972.062 13.54% $834,079 $7.137.98: Rates II.xis $11,958,093 20.32% $1,356,896 $10.061,3G RateslS.xls $15,944,123 27.08% $1.800,049 $14,144.07 Rates17.xls $17,973,543 30.54% $2,029,421 a15,944,12: If you have any questions, pleats contact me or Ida Malone at our office by 6:30 and we this to you. If you need to talk to me tonight pl6ase call me at home (860) 878-1310. 98- 325 M O r] 0 IAL USE z TEGORlF3 Raa Per DweiNng Unit i 1, Mu10-Famiy S41 PuWic Housi ENTWE $12 ' OPERTY USE Buliding Classi kation CATEGORIES (in square foot ranges) Commemlal Industriall Warehouse Institutional < 1,999 2,000 - 3,499 $31 $9 $48 I = 3,500 - 4,999 $61 S18 s96 5,000 - 9,999 $107 i32 $160 10,000-19,999 $163 $306Eq $46 $240 20,000 - 29,999 i612 $481 - 30.000 - 39,999 i919 i962 31,443 0,000 - 49,999 50,000 - 59,999 S1,225 $366 $1,923 .000 - 69,999 $1.531 $1,837 $458 $2,404 70,000 - 791999 $2.144 $550 $641 i2,885i3,366 .000 - 89,999 52,450 i733 i3,847 , � 90,000 - 99,999 100.000-124.999 S2,756 i825 $4,328 ` 125.000-149,999 S3,062 $3.828 $916 54,809 150,000-174,999 Z4,594 $1,145 $1,374 $6,011 �p 175,000-199,999 i5,359 $1,603 $7,213 $8,415 04 I '200.000 i6,125 i1,832 $9,617 r I UVERTY USE TEGORIES Per Dwoi&M UM building ClassNkadon IndustriaY (In square toot ranges) Con>ancial Wafefiouis instifutbnai < 1,999 2,000 - 3,499 �1'� 8.00 $96.00 3,500 - 44999 $123.00 $37.00 $192.00 5,000 - 9,999 i214.00 $ 00 $337.00 10,000-19,999 $306.00 i612.00 592.00 i481.00 t0,000 - 29,999 i1,225.00 t183.00 $368.Op i982.00 10,000 - 39.999 10,000 - 49,999 i1.837.00 e#J .en nA $550.00 _ $1.923.00 S2,885.00� 80,000.69,999 ��'w�'uu 33,675.00 5918.0p =4 809 10,000 - 78,999 $4,287.00 $1,099.00 $1.283.00 $5,170 80,000 - 896999 �.ow - "' $4,900.00 $1,466.00 S6 732 $7,694 100,000-1241999 s5,512.00 s6,125.00 $1.649.00 $8.656. 125,000-149,99g 150,000-174,999 $7,856.00 :1,832.00 i2,290.00 i9,617. $12.022. 175,000- 199,999 $9,187.00 S10.718M i2,749.00 �I 7n7 M i14,426. ..,. ___ uFMTY USE (Rats Pst DwsjbV TEGORIES unit OPERTY USE Classlflcatlon fin Industriall TEGORIES squaro toot mn"s) COmmG W Wwehouss Institutional < 1,999 $69 $21 $108 2,000.3.499 $138 $41 $217 3,500 - 4,999 i242 $72 $379 5,000 - 9,999 i345 $103 $642 10,000-19,999 $690 $207 $1,064 20,000 - 29,999 $1,381 $413 $2,168 30,000 - 39,999 $2,071 S620 i3,2SZ 40,000 - 49,999 $2,762 $826 $4,33 50,000 - 59,999 $3,452 $1,033 $5,421 ,000 - 69,999 $4,143 i1,239 $6,50 70,000 - 79,999 $4,833 $1,446 $7,58 80,000 - 89,999 55,524 $1,652 i8,673 90,000 - 99,999 i6,214 i1,859 i9,757 100.000 - 124.999 i6,904 52,086 510,84 125,000-149,999 8,6301 $2,582 $13,55 150,000-174.999 1510,357 S3,098 i16,262 175,000-199,999 .MA Mw *12.0831 $3,615 i18.97 t