HomeMy WebLinkAboutO-14214City of Miami
Ordinance 14214
Legislation
City Hall
3500 Pan American Drive
Miami, FL 33133
www.miamigov.com
File Number: 14477 Final Action Date: 12/11/2023
AN ORDINANCE OF THE MIAMI CITY COMMISSION RELATED TO
TAXATION, DEFINING AND DESIGNATING THE TERRITORIAL LIMITS FOR
THE CITY OF MIAMI ("CITY"); LEVYING AN AD VALOREM TAX ON ALL REAL
AND PERSONAL PROPERTY IN THE CITY AT A TOTAL TENTATIVE RATE
OF 7.4599 MILLS ON THE DOLLAR OF THE TAXABLE VALUE OF SUCH
PROPERTY, FOR THE PURPOSES OF FUNDING THE GENERAL
OPERATING BUDGET AND PAYMENT OF DEBT SERVICE, FOR THE FISCAL
YEAR BEGINNING OCTOBER 1, 2023, AND ENDING SEPTEMBER 30, 2024;
CONTAINING A SEVERABILITY CLAUSE, AND PROVIDING FOR AN
EFFECTIVE DATE.
WHEREAS, for the purpose of this Ordinance, the City of Miami ("City") is defined as all
of the territory and inhabitants within the area defined in Section 2 of the Charter of the City,
entitled "Corporate Limits," and more specifically described in Exhibit "A" of the Charter, on file
in the Office of the City Clerk; and
WHEREAS, Section 200.065, Florida Statutes ("F.S."), sets forth the method of fixing a
millage rate; and
WHEREAS, on July 1, 2023, the Miami -Dade County Property Appraiser ("PA"),
pursuant to Section 200.065(1), F.S., certified to the City the preliminary taxable value within its
territorial limits, set at $84,451,768,423; and
WHEREAS, the City prepared a tentative budget for the fiscal year ("Fiscal Year")
beginning October 1, 2023, and ending September 30, 2024, and computed a total proposed
millage rate of 7.8774 which is necessary to fund the tentative budget other than the portion of
the budget to be funded from sources other than ad valorem taxes; and
WHEREAS, the Miami City Commission enacted Resolution R-23-0319, wherein it
directed the City Manager to submit to the PA and Miami -Dade County Tax Collector the total
proposed millage rate of 7.8774 mills, together with the required information set forth in Section
200.65(2)(b), F.S.; and
WHEREAS, at the First Budget Hearing held on September 9, 2023, by an affirmative
vote, the City Commission amended the tentative millage rate from 7.8774 to 7.8078; and
WHEREAS, on September 15, 2023, Florida Governor Ron DeSantis signed Executive
Order No. 23-184 suspending District 1 Commissioner Alejandro Diaz de la Portilla, thereby
creating a vacancy in the City Commission; and
WHEREAS, pursuant to the City Charter, the City Commission had until September 25,
2023, to appoint a City Commissioner or hold a special election to fill the vacancy; and
City of Miami Page 1 of 3 File ID: 14477 (Revision: B) Printed On: 12/14/2023
File ID: 14477 Enactment Number: 14214
WHEREAS, on September 16, 2023, the City Administration submitted an inquiry to the
Florida Department of Revenue ("DOR") requesting guidance and confirmation on whether a
unanimous vote of the remaining four (4) members of the City Commission was sufficient to
adopt the proposed tentative millage rate as its final millage rate as it was the opinion of the City
that a unanimous vote of the remaining four (4) members of the City Commission satisfied the
requirements of Section 200.065, F.S.; and
WHEREAS, on September 23, 2023, the City Commission held a duly noticed special
meeting to consider and take any and all actions related to the vacant District 1 City
Commission seat in accordance with Section 12 of the City Charter; and
WHEREAS, on September 23, 2023, the City Commission adopted Resolution No. R-
23-0419 wherein the City decided to use the November 7, 2023 municipal election to fill the
vacancy in the District 1 Commission seat; and
WHEREAS, on September 26, 2023, after the deadline for the City Commission to
appoint a City Commissioner to the vacant District 1 Commission seat and two (2) days before
the City's Second Budget Hearing, the DOR informed the City that it could be found to be in
violation of Section 200.065, F.S.; and
WHEREAS, although it was a practical and legal impossibility to have a unanimous vote
of all five (5) members of the City Commission due to the vacancy created pursuant to
Executive Order No. 23-184, the City Commission decided to move forward with the proposed
millage rate due to the late unofficial opinion from DOR; and
WHEREAS, at the Second Budget Hearing held on September 28, 2023, by an
affirmative unanimous vote of the remaining four (4) members of the City Commission, the City
Commission adopted Ordinance No. 14214; and
WHEREAS, on November 27, 2023, the City received a letter from DOR alleging that the
City violated Section 200.065, F.S., because the City did not adopt the millage rate by the
statutorily -required unanimous vote of five (5) City Commissioners even though it was a
practical and legal impossibility; and
WHEREAS, in response to the November 27, 2023 DOR Letter, the City has scheduled
and properly advertised this new final budget hearing for Monday, December 11, 2023, to adopt
the final City millage rate by the statutorily required vote of the five (5) members of the City
Commission since the vacancy created by the State prior to the City's Second Budget Hearing
has been filled pursuant to the November 7, 2023 municipal election and associated run-off
elections ("New Final Budget Hearing"); and
WHEREAS, at this New Final Budget Hearing held on December 11, 2023, by an
affirmative vote, the City Commission amended the tentative millage rate from 7.8078 to 7.4599;
and
WHEREAS, Section 200.065(5)(a)(1), F.S., requires that the now proposed tentative
millage rate of 7.4599 mills would further require, at the time of the New Final Budget Hearing, a
two-thirds (2/3rds) vote of the City Commission on the final determination to adopt such millage
rate; and
City of Miami Page 2 of 3 File ID: 14477 (Revision: B) Printed on: 12/14/2023
File ID: 14477 Enactment Number: 14214
WHEREAS, Section 200.065(2)(c), F.S., requires the City Commission to hold a public
hearing on the tentative budget and the proposed millage rate and such public hearing has
occurred earlier today in this meeting; and
WHEREAS, despite the City's scheduling of this re -advertising of this New Final Budget
Hearing, and the vote taken at said hearing, the City reserves any and all rights afforded to it
under applicable laws, rules, and regulations, or to which it may avail itself in law or equity as it
relates to these alleged violations of Section 200.065, F.S.; and
NOW, THEREFORE, BE IT ORDAINED BY THE COMMISSION OF THE CITY OF
MIAMI, FLORIDA:
Section 1. The recitals and findings contained in the Preamble to this Ordinance are
adopted by reference and incorporated herein as if fully set forth in this Section.
Section 2. There shall be levied an ad valorem tax on all real and personal property in
the City at a total tentative rate of 7.4599 mills on the dollar of the taxable value of such property
for the Fiscal Year commencing October 1, 2023, and ending September 30, 2024, computed
as follows for the purpose of:
7.1364 mills to fund the General Operating Budget.
0.3235 mills to provide for the payment of maturing principal and interest, and charges
and requirements related thereto, of voter approved indebtedness.
Section 3. The tentative millage rate herein adopted for the purpose of funding the
General Operating Budget is 8.04 percent greater than the rolled -back rate of 6.6055 mills.
Section 4. If any section, part of a section, paragraph, clause, phrase or word of this
Ordinance is declared invalid, the remaining provisions of the Ordinance shall not be affected.
Section 5. This Ordinance shall be effective as of October 1, 2023, after final reading
and adoption thereof.'
APPROVED AS TO FORM AND CORRECTNESS:
ndez, City Attor ey 9/19/2023
nd- ez, City Attor
1 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.
City of Miami Page 3 of 3 File ID: 14477 (Revision: B) Printed on: 12/14/2023