HomeMy WebLinkAboutSubmittal-City Manager-Florida Dept of Revenue Lettera
0
FLORIDA
Submitted into the public
record for item(s)
on - `�'3 . City Clerk
Florida Department of Revenue
Property Tax Oversight
Jim Zingale
Executive Director
S0S0 West Tennessee Street, Tallahassee, FL 32399 Floridarevenue.com
November 27, 2023
Arthur Noriega, V, City Manager
City of Miami
444 Southwest Second Avenue, 10th Floor
Miami, FL 33130
RE: Truth in Millage (TRIM) Certification
Maximum Millage Levy Calculation
Compliance with Voting Requirements
Dear Mr. Noriega, V:
The Department of Revenue (Department) has reviewed the millage certification documents that
the City of Miami (City) submitted under sections 200.065 and 200.068, Florida Statutes (F.S.).
Based on the information received, the taxing authority is not in compliance with the
requirements of s. 200.065(5), F.S. Specifically, the taxing authority did not adopt the millage
rate by the statutorily -required vote.
FINDINGS OF FACT
1. On September 16, 2023, the City's Assistant Director, Leon Michel, emailed Department
staff to explain that the City would only have a body of four out of five commission
members in attendance for the upcoming second budget hearing scheduled for
September 28th, 2023, due to the suspension of a member by Governor Ron DeSantis
under Executive Order 23-184. Mr. Michel's email acknowledged the final millage rate,
"requires a unanimous vote for approval" and asked whether four members would be
considered a unanimous vote. During the City's upcoming September 28th budget
hearing, the City planned to adopt a final 7.5539 millage rate, in excess of 110 percent of
the maximum millage rate calculated under s. 200.065(5)(a)(2), F.S., which requires a
unanimous vote of the governing body in order to pass.
2. On September 26, 2023, the Department responded to the City that a vote to adopt the
maximum millage is based on the full membership of the commission described in the
City's charter and would require a unanimous vote of all five commissioners of that
governing body in order to comply with excess rate voting requirements under Florida
law. The Department offered suggestions to the City in order to bring the City into
compliance with Florida's TRIM law. These options included filling the vacant
commission seat or lowering the millage up to 110 percent over the rolled -back rate
threshold that would be passable given the City's current membership with only a 2/3
vote of the membership of the governing body. The Department advised that if the City
decided to proceed with the advertised millage rate over the 110 percent threshold and
only four of the five members of the governing body were present to vote, the City could
be found in violation and subject to a re -advertise and re -hold the hearing or else be
subject to the loss of state revenue sharing funds.
Submitted into the ubiic
record for item(s) Z d Sp. 3
on 12— . City Clerk
Arthur Noriega, V, City Manager
November 27, 2023
Florida Department of Revenue
Page 2
3. Department staff met with City officials on September 27th and September 28th to further
discuss the City's options.
4. On September 28, 2023, the City held its final hearing and adopted the millage rate in
excess of 110 percent of the maximum millage rate calculated under s. 200.065(5)(a)2,
F.S., and shown on Form DR420MM, line 13 with only 4 out of the 5 members of the
governing body present.
5. The 2023 millage rate your taxing authority adopted at its final hearing required a
unanimous vote of the entire membership of the governing body to comply with the
requirements of s. 200.065(5), F.S. The City's governing body consists of (5) members,
with (1) seat currently vacant. However, the vote was 4 members in favor on final
passage.
CONCLUSIONS OF LAW
The vote was not a unanimous vote of the membership of the governing body as required by s.
200.065(5)(a)2., F.S.
OPPORTUNITY TO REMEDY
The taxing authority may remedy this situation in one of the following ways:
1. Re -advertise and hold a new final hearing at which the taxing authority adopts the
existing millage rate by a unanimous vote of the full membership of the governing body.
2. Re -advertise and hold a new final hearing at which the taxing authority adopts a lower
millage rate in compliance with the voting requirements of s. 200.065(5), F.S. The tax
collector will be directed to hold in escrow any ad valorem revenues collected from
millage in excess of the millage rate adopted at the new final hearing in compliance with
s. 200.065(5), F.S. The tax collector must hold these escrowed amounts in reserve until
the subsequent fiscal year and must then use them to reduce the ad valorem taxes
otherwise necessary.
3. Accept the withholding of the half cent sales tax distribution for 12 months following the
Department's determination of noncompliance.
See the enclosed attachment for information on how to remedy the errors. Please advise the
Department which option the taxing authority plans to select to remedy the noncompliance by
December 11, 2023.
You may appear before the Department or otherwise present information that you believe
indicates that the Department's determination of non-compliance with s. 200.065, F.S., is in
error. Any such request for appearance or provision of information should be made by
December 11, 2023 and completed by December 18, 2023.
If your taxing authority does not readopt the millage in the appropriate manner and, if
necessary, funds are not escrowed and held in reserve under s. 200.065(13)(d), F.S., your
• • s -
Submitted into the pudic
record for item(s) • Z + - 3
on I Z.-11-49-3 . City Clerk
Arthur Noriega, V, City Manager
November 27, 2023
Florida Department of Revenue
Page 3
taxing authority will forfeit the half cent sales tax revenues. Under ss. 200.065(13)(e) and
218.63(3), F.S., the Department will notify the General Tax Administration program's Refunds
and Revenue Distribution process to withhold the half cent sales tax distribution for 12 months
following the Department's determination of noncompliance. If your taxing authority does not
correct the noncompliance, the Department will deposit the withheld funds into the State of
Florida's General Revenue Fund. The determination of noncompliance becomes final following
an opportunity for your taxing authority to appear or if your taxing authority does not present
information to remedy the noncompliance.
The Department will send findings regarding the Truth in Millage certification requirements
described in s. 200.065, F.S., in a separate notice.
NOTICE OF RIGHTS
The determination in this matter is not subject to review under chapter 120, F.S. Under s.
200.065, F.S., mediation is not available in any administrative dispute of the agency action
announced in this notice. The taxing authority may have the right to adjudicate this matter
before a circuit court under ch. 86, F.S., and applicable Florida law.
If you have any questions, please contact Wyatt Peters at (850) 617-8921.
Sincerely, p
�7� k .1314)
Rene Lewis, Program Director
Property Tax Oversight
Enclosures
GS/#23.17
G ;
I
FLORIDA
Submitted into um
record for item(s)
onr _.--•
City Clerk
Reset Form I
MAXIMUM MILLAGE LEVY CALCULATION
FINAL DISCLOSURE
For municipal governments, counties, and special districts
Print Form
DR-420MM
R. 5/12
Rule 12D-16.002
Florida Administrative Code
Effective 11/12
Year : 2023
County : MIAMI-DADE
Principal Authority :
CITY OF MIAMI
Taxing Authority :
CITY OF MIAMI
1
Is your taxing authority a municipality or independent special district that has levied
ad valorem taxes for less than 5 years?
Yes
(1)
✓ No
IF YES, STOP STOP HERE. SIGN AND SUBMIT. You are not subject to a millage limitation.
2.
Current year rolled -back rate from Current Year Form DR-420, Line 16
6.6055 per $1,000
(2)
3.
Prior year maximum millage rate with a majority vote from 2022, Form DR-420MM, Line 13
7.2955 per $1,000
(3)
4.
Prior year operating millage rate from Current Year Form DR-420, Line 10
7.5539 per $1,000
(4)
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.
Prior year final gross taxable value from Current Year Form DR-420, Line 7
$ 0
(5)
6
Prior year maximum ad valorem proceeds with majority vote
(Line 3 multiplied by Line 5 divided by 1,000)
$ 0
(6)
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
$ 0
(7)
8.
Adjusted prior year ad valorem proceeds with majority vote (Line 6 minus Line 7)
$ 0
(8)
9.
Adjusted current year taxable value from Current Year form DR-420 Line 15
$ 0
(9)
10.
Adjusted current year rolled -back rate (Line 8 divided by Line 9, multiplied by 1,000)
0.0000 per $1,000
(10)
Calculate maximum millage levy
11.Rolled-back
rate to be used for maximum millage levy calculation
(Enter Line 10 if adjusted or else enter Line 2)
6.6055 per $1,000
(11)
12.
Adjustment for change in per capita Florida personal income (See Line 12 Instructions)
1.0284
(12)
13.
Majority vote maximum millage rate allowed (Line 11 multiplied by Line 12)
6.7931 per $1,000
(13)
14.
Two-thirds vote maximum millage rate allowed (Multiply Line 13 by 1.10)
7.4724 per $1,000
(14)
15.
Current year adopted millage rate
7.4843 per $1,000
(15)
16.
Minimum vote required to levy adopted millage: (Check one)
(16)
❑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 adopted 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 adopted rate. Enter Line 15 on Line 17.
se
d. Referendum: The maximum millage rate is equal to the adopted 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).
7.4843 per $1,000
(17)
18.
Current year gross taxable value from Current Year Form DR-420, Line 4
$ 84,451,768,423
(18)
Continued on page 2
Taxing Authority :
DR-420MM
R.5/12
Page 2
19.
Current year adopted taxes (Line 15 multiplied by Line 18, divided by 1,000).
$ 632,062,370
(19)
20
Total taxes levied at the maximum millage rate (Line 17 multiplied by Line 18, divided
by 1,000).
$ 632,062,370
(20)
DEPENDENT SPECIAL DISTRICTS AND MSTUs
STD
STOP HERE. SIGN AND SUBMIT.
21.Enter
the current year adopted taxes of all dependent special districts & MSTUs levying
a millage. (The sum of all Lines 19 from each district's Form DR-420MM)
$ 0
(21)
22.
Total current year adopted taxes (Line 19 plus Une 21).
$ 632,062,370
(22)
Total Maximum Taxes
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).
$ 0
(23)
24.
Total taxes at maximum millage rate (Une 20 plus Line 23).
$ 632,062,370
(24)
Total Maximum Versus Total Taxes Levied
25
Are total current year adopted 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 :
Electronically Certified by Taxing Authority
Date :
10/10/2023 2:32 PM
Title :
Arthur Noriega V, City Manager
Contact Name and Contact Title :
Marie Gouin, Director, Office of Management and Budget
Mailing Address :
444 SW 2nd Ave., 10th Floor
Physical Address :
444 SW 2ND AVE., 5TH FLOOR, MIAMI, FL 33130
City, State, Zip :
MIAMI, FL 33130
Phone Number :
305/416-1385 & 772-240-611
Fax Number :
Complete and submit this form to the Department of Revenue with the completed
DR-487, Certification of Compliance, within 30 days of the final hearing.
Submitted into the iublic
record for item(s) ' • 4-
on 1 2-11— Z3 • City Clerk
Instructions on page 3
Dametria Hayward -Williams
Submitted into the public
record for item(s) Se-Z. 4 „p, 3
on "' City Clerk
From: Wyatt Peters
Sent: Tuesday, September 26, 2023 4:27 PM
To: LMichel@miamigov.com
Cc: Dametria Hayward -Williams; Breauna Hines; Dennis Cook; TRIM
Subject: 23.17 - FW: Request for Clarification on Millage Vote Quorum -OFFICE OF THE
GOVERNOR EXECUTIVE ORDER NUMBER 23-184
Attachments: OFFICE OF THE GOVERNOR EXECUTIVE ORDER NUMBER
23184SLGBizhub23091517300.pdf
Good afternoon Mr. Michel,
We have received guidance regarding your issue. Given your circumstances, there are no easy solutions. The vote to
adopt the millage rate is based on the membership of the governing body (see section 200.065(5)(a), Florida
Statutes). According to line 16 of your DR-420MMP form, the proposed operating millage rate of 7.5539 mills will
require a unanimous vote of the governing body. Accordingly,
the options available are as follows:
- Postpone the final hearing and fill the vacancy according to your charter.
- Reduce the proposed millage rate to a rate that would require a lower threshold to adopt the millage rate (2/3
vote or majority vote)
- If you proceed with the current proposed millage rate of 7.5539 mills and pass a resolution or ordinance with
the four members as presently situated, the Department could later find that you are in violation of the TRIM
requirements and result in your taxing authority being required to re -advertise and re -hold your final hearing,
and further subject you to loss of state revenue sharing funds.
I hope the information provided is useful as you move forward.
Thanks,
®ASPS•
eTRIM
coming in 2024!
Wyatt Peters, CFE
Senior Management Analyst 11
Property Tax Oversight Program
Florida Department of Revenue
(850) 617-8921
wvatt.peters@floridarevenue.com
From: Dennis Cook <Dennis.Cook@floridarevenue.com>
Sent: Monday, September 18, 2023 2:49 PM
To: Rachel Goldstein <Rachel.Goldstein@floridarevenue.com>; Christopher Rosa
<Christopher.Rosa@floridarevenue.com>
Cc: Jenna Harper <Jenna.Harper@floridarevenue.com>; Dametria Hayward -Williams <Dametria.Hayward-
Williams@floridarevenue.com>; Wyatt Peters <Wyatt.Peters@floridarevenue.com>
1
Subject: FW: Request for Clarification on Millage Vote Quorum -OFFICE OF THE GOVERNOR EXECUTIVE ORDER NUMBER
23-184
Rachel/Chris,
The TRIM team received the below question from Miami -Dade. Can you provide clarification/guidance?
Thanks
Dennis
From: Michel, Leon <LMichel@miamigov.com>
Sent: Saturday, September 16, 2023 5:43 PM
To: Dametria Hayward -Williams <Dametria.Hayward-Williams@floridarevenue.com>; TRIM
<TRIM@floridarevenue.com>
Cc: Breauna Hines<Breauna.Hines@floridarevenue.com>
Subject: Request for Clarification on Millage Vote Quorum -OFFICE OF THE GOVERNOR EXECUTIVE ORDER NUMBER 23-
184
Caution: This email originated from outside the organization. Do not click links or open attachments unless you
recognize the sender and know the content is safe.
Dear Demetria,
I hope this message finds you well. I am writing to bring to your attention an important matter regarding our upcoming
Second budget hearing scheduled for September 28, 2023.
At this hearing, we anticipate that we will only have a body of four members in attendance because on September 15,
2023, one member was removed by the Governor (see attached : OFFICE OF THE GOVERNOR EXECUTIVE ORDER
NUMBER 23-184 ) from the five -member body, leaving only four members and the final millage requires a unanimous
vote for approval.
Given this situation, we kindly request your guidance and clarification. If all four members present at the hearing vote in
favor, could you please advise whether this would now be considered a unanimous vote.
Your prompt response and guidance on this matter are greatly appreciated as we prepare for the upcoming budget
hearing.
Thank you for your attention and assistance.
Leon P. Michel
Assistant Director
Office of Management and Budget
444 SW 2nd Avenue, 5th Floor
Miami, FL 33130
Phone: 305-416-1352 — Cell Phone :305-332-4160
Email:LMichel@miamigov.com
! 1
}f
Serving, Enhancing and Transforming our Community"
2
Submitted into the public
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on Ia.- j —23 . City Clerk
Submitted into the public
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STATE OF FLORIDA
OFFICE OF THE GOVERNOR
EXECUTIVE ORDER NUMBER 23-184
(Executive Order of Suspension)
23.17
WHEREAS, Alejandro Diaz de la Portilla is presently serving as a member of the City
Commission of the City of Miami, Florida; and
WHEREAS, on September 14, 2023, Alejandro Diaz de la Portilla was arrested on one count of
Money Laundering, a first -degree felony under section 896.101, Florida Statutes; three counts of
Unlawful Compensation or Reward for Official Behavior, a second-degree felony under section 838.016,
Florida Statutes; one count of Bribery / Misuse of Public Office, a second-degree felony under section
838.015, Florida Statutes; one count of Criminal Conspiracy, a third-degree felony under section 777.04,
Florida Statutes; four counts of Official Misconduct, a third-degree felony under section 838.022, Florida
Statutes; one count of Campaign Contribution in Excess of Legal Limits for Political Committees, a
third-degree felony under section 106.08(1)(a)(3), Florida Statutes; and two counts of Failure to Report
a Gift, a second-degree misdemeanor under Miami -Dade County Code Sec. 2-11.1(e) and section
125.69, Florida Statutes; and
WHEREAS, section 112.51(2), Florida Statutes, provides that the Governor may suspend from
office any elected municipal officer who is arrested for a felony or for a misdemeanor related to the
duties of office or is indicted or informed against for the commission of a federal felony or misdemeanor
or state felony or misdemeanor; and
WHEREAS, it is in the best interests of the residents of the City of Miami, and the citizens of
the State of Florida, that Alejandro Diaz de la Portilla be immediately suspended from the public office
which he now holds, upon the grounds set forth in this Executive Order;
Submitted into the public
record for item(s) se. 2-3/4- SpAs
on lull-2.3 . City Clerk
NOW, THEREFORE, I, RON DESANTIS, Governor of Florida, pursuant to section 112.51,
Florida Statutes, find as follows:
A. Alejandro Diaz de la Portilla is, and at all times material was, City of Miami
Commissioner for District 1.
B. The office of City of Miami Commissioner for District 1 is within the purview of the
suspension powers of the Governor, pursuant to section 112.51, Florida Statutes.
C. The attached arrest warrant, which is incorporated as if fully set forth in this Executive
Order, alleges that Alejandro Diaz de la Portilla committed felonies and misdemeanors related to the
duties of office under the laws of the State of Florida.
BEING FULLY ADVISED in the premises, and in accordance with the Constitution and the
laws of the State of Florida, this Executive Order is issued, effective today:
Section 1. Alejandro Diaz de la Portilla is suspended from the public office, which he now
holds, to wit: City of Miami Commissioner for District 1.
Section 2. Alejandro Diaz de la Portilla is prohibited from performing any official act, duty,
or function of public office; from receiving any pay or allowance; and from being entitled to any of the
emoluments or privileges of public office during the period of this suspension, which period shall be
from today until a further Executive Order is issued or as otherwise provided by law.
IN TESTIMONY WHEREOF, I have hereunto set my hand
and have caused the Great Seal of the State of Florida to be
affixed at Tallahassee, this 15th day of September, 2023.
ON DESANTIS, GOVERNOR
ATTEST:
SECRETARY OF STATE
Submitted into the ublic
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on 12-1 . City C erk
IN THE CIRCUIT COURT OF THE ELEVENTH JUDICIAL CIRCUIT,
IN AND FOR MIAMI-DADE COUNTY, FLORIDA
STATE OF FLORIDA
Plaintiff,
vs.
ALEJANDRO DIAZ DE LA PORTILLA
Defendant,
WARRANT TO ARREST
IN THE NAME OF THE STATE OF FLORIDA, TO ALL AND SINGULAR THE
SHERIFFS AND CONSTABLES OF THE STATE OF FLORIDA:
WHEREAS, Special Agents Gaylon White and Miguel Martinez from the Florida
Department of Law Enforcement and Investigator Karl Ross from Miami -Dade Commission on
Ethics and Public Trust, have presented an Affidavit to Arrest and have this day made an oath
stating that between June 16`s, 2020 and September 11, 2023, in the County and State aforesaid,
one Alejandro Diaz De La Portilla 1-UM DOB 08/25/1964, did then and there unlawfully:
COUNT 1- VIOLATION OF THE FLORIDA MONEY LAUNDERING ACT
Beginning on or about the June 16, 2020, and continuing through August 10, 2022, in the
County aforesaid, ALEJANDRO DIAZ DE LA PORTILLA and WILLIAM W. RILEY, IR. did
then and there unlawfully, and knowingly, conduct or attempt to conduct a financial transaction
to -wit: the movement of funds/United States currency, knowing that the property represents the
proceeds of some form of unlawful activity, to wit: Unlawful Compensation and/or Bribery;
knowing that the transaction is designed in whole or in part, to conceal or disguise the nature, the
location, the source, the ownership or the control of the proceeds of the unlawful activity, and said
transactions totaled or exceeded $100,000.00 in a twelve month period, contrary to F.S.
896.101(3)(a) and F.S. 896.101(5)(c), Florida Statutes, (L9)
COUNT 2- UNLAWFUL COMPENSATION
Beginning or about August 18, 2020, and continuing through September 20, 2020, in the
County aforesaid, ALEJANDRO DIAZ DE LA PORTILLA and WILLIAM W. RILEY, JR. did
knowingly and intentionally give, offer, or promise to any public servant, to wit: ALEJANDRO
DIAZ DE LA PORTILLA, or, if a public servant, to knowingly and intentionally request, solicit,
Submitted into the public
record for item(4-41.3
s) on 12-11-2,3 • 2.-City Clerk
accept, or agree to accept, any pecuniary or other benefit not authorized by law, for the past,
present, or future performance, nonperformance, or violation of any act or omission which the
person, to wit: WILLIAM W. RILEY, JR. believes to have been, or ALEJANDRO DIAZ DE LA
PORTILLA represents as having been, either within the official discretion of ALEJANDRO DIAZ
DE LA PORTILLA, in violation of a public duty, or in performance of a public duty, to wit the
passage of Miami City Resolution 20-0352 and Miami City Resolution 22- 0153, contrary to
Florida Statute Section 838.016 (1) and (2) and 775.082 (L7),
COUNT 3- UNLAWFUL COMPENSATION
Beginning or about the October 13, 2021, and continuing through September 11, 2023, in
the County aforesaid, ALEJANDRO DIAZ DE LA PORTILLA and WILLIAM W. RILEY, JR.
did knowingly and intentionally give, offer, or promise to any public servant, to wit: ALEJANDRO
DIAZ DE LA PORTILLA, or, if a public servant, to knowingly and intentionally request, solicit,
accept, or agree to accept, any pecuniary or other benefit not authorized by law, for the past,
present, or future performance, nonperformance, or violation of any act or omission which the
person, to wit: WILLIAM W. RILEY, JR. believes to have been, or ALEJANDRO DIAZ DE LA
PORTILLA represents as having been, either within the official discretion of ALEJANDRO DIAZ
DE LA PORTILLA, in violation of a public duty, or in performance of a public duty, to wit the
passage of Miami City Resolution 20-0352 and Miami City Resolution 22- 0153, contrary to
Florida Statute Section 838.016 (1) and (2) and 775.082 (L7),
COUNT 4- UNLAWFUL COMPENSATION
Beginning or about June 16, 2020, and continuing through August 10, 2022, in the County
aforesaid, ALEJANDRO DIAZ DE LA PORTILLA and WILLIAM W. RILEY, JR. did
knowingly and intentionally give, offer, or promise to any public servant, to wit: ALEJANDRO
DIAZ DE LA PORTILLA, or, if a public servant, to knowingly and intentionally request, solicit,
accept, or agree to accept, any pecuniary or other benefit not authorized by law, for the past,
present, or future performance, nonperformance, or violation of any act or omission which the
person, to wit: WILLIAM W. RILEY, JR., believes to have been, or ALEJANDRO DIAZ DE LA
PORTILLA represents as having been, either within the official discretion of ALEJANDRO DIAZ
DE LA PORTILLA, in violation of a public duty, or in performance of a public duty, to wit the
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passage of Miami City Resolution 20-0352 and Miami City Resolution 22-0153, contrary to
Florida Statute Section 838.016 (1) and (2) and 775.082 (L7),
COUNT 5- BRIBERY
On or about September 20, 2020, in the County aforesaid, ALEJANDRO DIAZ DE LA
PORTILLA, while a public servant, to -wit: a City of Miami City Commissioner, and WILLIAM
W. RILEY, JR., did knowingly and intentionally give, offer, or promise to ALEJANDRO DIAZ
DE LA PORTILLA, or, ALEJANDRO DIAZ DE LA PORTILLA did knowingly and intentionally
request, solicit, accept, or agree to accept for himself or another, any pecuniary or other benefit
not authorized by law with an intent or purpose to influence the performance of any act or omission
which WILLIAM W. RILEY, JR., believes to be, or ALEJANDRO DIAZ DE LA PORTILLA
represents as being, within the official discretion of ALEJANDRO DIAZ DE LA PORTILLA, in
violation of a public duty, or in performance of a public duty, to wit: the passage of Miami City
Resolution 20-0352 and Miami City Resolution 22-0153, contrary to F.S. 838.015(1), (L7),
COUNT 6- CRIMINAL CONSPIRACY
Beginning on or about the August 18, 2020, and continuing through September 11, 2023,
in the County aforesaid, ALEJANDRO DIAZ DE LA PORTILLA and WILLIAM F. RILEY, JR.,
did then and there agree, conspire, combine, or confederate with each other to commit a criminal
offense, to -wit: Money Laundering, Unlawful Compensation, and or Bribery, in that the said
ALEJANDRO DIAZ DE LA PORTILLA and WILLIAM W. RILEY, JR. did unlawfully agree,
conspire, combine, or confederate with each other to secure the passage of Miami City Resolution
20-0352 and Miami City Resolution 22-0153, contrary to F.S. 777.04, and or F.S. 896.101(3)(a),
and F.S. 896.101(5)(c)(L7)(Money Laundering), and or F.S. 838.016 (1) and (2) and 775.082, (L6)
(Unlawful Compensation), and or F.S. 838.015(1), (L6)(Bribery),
COUNT 7- OFFICIAL MISCONDUCT
On or about September 20, 2020, in the County aforesaid, ALEJANDRO DIAZ DE LA
PORTILLA, a public servant, to wit: a City of Miami City Commissioner, did knowingly and
intentionally obtain a benefit for any person, by falsifying, or causing another person to falsify,
any official record or official document, or by obstructing, delaying, or preventing the
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communication of information relating to the commission of a felony that directly involves or
affects the government entity served by the public servant or public contractor, to wit: failure to
File Form 8B, notifying the Miami City Commission and Citizens of Miami of a voting conflict
in connection with the receipt of money from DAVID CENTNER AND LEILA CENTNER,
contrary to F.S. 838.022,
COUNT 8- OFFICIAL MISCONDUCT
Beginning on or about November 5, 2020, and continuing through December 31, 2020, in
the County aforesaid, ALEJANDRO DIAZ DE LA PORTILLA, a public servant, to wit: a City of
Miami City Commissioner, did knowingly and intentionally obtain a benefit for any person, by
falsifying, or causing another person to falsify, any official record or official document, or by
obstructing, delaying, or preventing the communication of information relating to the commission
of a felony that directly involves or affects the government entity served by the public servant or
public contractor, to wit: failure to inform Nancy Brown of the receipt of money from Elnatan
Rudolph, that was required to be disclosed in a campaign treasurer report, contrary to F.S. 838.022,
COUNT 9- OFFICIAL MISCONDUCT
Beginning on or about the June 16, 2020, and continuing through August 10, 2022, in the
County aforesaid, ALEJANDRO DIAZ DE LA PORTILLA, a public servant, to wit: a City of
Miami City Commissioner, did knowingly and intentionally obtain a benefit for any person, by
falsifying, or causing another person to falsify, any official record or official document, or by
obstructing, delaying, or preventing the communication of information relating to the commission
of a felony that directly involves or affects the government entity served by the public servant or
public contractor, to wit: failure to File Form 8B, notifying the Miami City Commission and
Citizens of Miami, of a voting conflict in connection with the receipt of tens of thousands of dollars
from DAVID CENTNER AND LEILA CENTNER, contrary to F.S. 838.022,
COUNT 10- OFFICIAL MISCONDUCT
Beginning on or about October 13, 2021, and continuing through May 31, 2023, in the
County aforesaid, ALEJANDRO DIAZ DE LA PORTILLA, a public servant, to wit: a City of
Miami City Commissioner, did knowingly and intentionally obtain a benefit for any person, by
4
47
Submitted into the public
record for item(s) 2. 4 Sp.3
on AZ, 11— ? '_, City Clerk
falsifying, or causing another person to falsify, any official record or official document, or by
obstructing, delaying, or preventing the communication of information relating to the commission
of a felony that directly involves or affects the government entity served by the public servant or
public contractor, to wit: failure to File Form 8B, notifying the Miami City Commission and
Citizens of Miami, of a voting conflict in connection with the receipt of tens of thousands of dollars
from DAVID CENTNER AND LEILA CENTNER, contrary to F.S. 838.022,
COUNT 11- VIOLATION OF LIMITATIONS ON CAMPAIGN CONTRIBUTIONS
Beginning on or about the July 21, 2022, and continuing through August 19, 2022, in the
County aforesaid, ALEJANDRO DIAZ DE LA PORTILLA, a public servant, to wit: a City of
Miami City Commissioner, did knowingly and intentionally, as an agent of Proven Leadership of
Miami -Dade County, a political committee, caused contributions in excess of $1,000 to be donated
to the County Court Judicial election of his brother, RENIER DIAZ DE LA PORTILLA, to wit:
A. $6,000.00 paid on July 28, 2022, for partial payment of invoice #113732;
B. $5,484.42 paid on July 29, 2022, payment of balance for Invoice #113732;
C. $5,379.76 paid on July 26, 2022, for Invoice #I 13652;
D. $3,588,88 paid on August 4, 2022, and July 29, 2022;
E. $1,322,72 paid on August 19, 2022, on Invoice #113911, contrary to F.S. 106.08
COUNT 12- FAILURE TO REPORT A GIFT
On or about January 1, 2021, in the County aforesaid, ALEJANDRO DIAZ DE LA
PORTILLA, a public servant, to wit: a City of Miami City Commissioner, failed to disclose a gift
or series of gifts, to wit: payment of hotel charges received on or about the 18th day of August,
2020. from William W. Riley, Jr., having a value in excess of one hundred dollars ($100.00), by
not filing the disclosure form required by Chapter 112, Florida Statutes, for "local officers" with
the Clerk of the Board of the City of Miami, contrary to Section 2-11.1, subsection (e)(4) of the
Code of Miami -Dade County, and F. S. 125.69.
5
Submitted into the
record for item(s)
on l2,.11, 1,3
ublic
-1-S 3
City Clerk
COUNT 13- FAILURE TO REPORT A GIFT
On or about April 1, 2021, in the County aforesaid, ALEJANDRO DIAZ DE LA
PORTILLA, a public servant, to wit: a City of Miami City Commissioner, failed to disclose a gift
or series of gifts, to wit: payment of hotel charges received on or about November 4, 2020, from
Elnatan Rudolph, having a value in excess of one hundred dollars ($100.00), by not filing the
disclosure form required by Chapter 112, Florida Statures, for "local officers" with the Clerk of
the Board of the City of Miami, contrary to Section 2-11.1, subsection (e)(4) of the Code of Miami -
Dade County, and F. S. 125.69.
Name: ALEJANDRO DIAZ DE LA PORTILLA
DOB:
Description: H/M 6'00" bm hair brn eyes
D/L:
S.S. #:
Address: 1480 NW N River DR #E2606
Miami, FL 33125-2867
08/25/1964
The offenses set forth in the foregoing Warrant are contrary to the statute in such case made
and provided, and against the peace and dignity of the State of Florida. Attached hereto and made
a part hereof by incorporation is the Affidavit executed by GAYLON WHITE, MIGUEL
MARTINEZ, and KARL ROSS, Affiants herein.
THEREFORE,1 command you forthwith to arrest the said, ALEJANDRO DIAZ DE LA
PORTILLA and bring him before me to be dealt with according to law.
Given under my hand and seal this 13th day of Scpfemb A.D. 2023.
Judi of the Circuit Court
>��/u�! �� rot.
6
Submitted into the ublic
record for item(s)+.3
on 120-1 ‘. City Clerk
10/23/23, 8:44 AM Statutes & Constitution :View Statutes : Online Sunshine
THE PROPOSED OPERATING BUDGET EXPENDITURES OF (name of taxing authority)._ ARE _(percent rounded to one decimal place) MORE THAN LAST YEAR'S TOTAL
OPERATING EXPENDITURES.
For purposes of this paragraph, "proposed operating budget expenditures" or "operating expenditures" means all moneys of the local government,
including dependent special districts, that:
1. Were or could be expended during the applicable fiscal year, or
2. Were or could be retained as a balance for future spending in the fiscal year.
Provided, however, those moneys held in or used in trust, agency, or internal service funds, and expenditures of bond proceeds for capital outlay or for
advanced refunded debt principal, shall be excluded.
(4) The resolution or ordinance approved in the manner provided for in this section shall be forwarded to the property appraiser and the tax collector
within 3 days after the adoption of such resolution or ordinance. No millage other than that approved by referendum may be levied until the resolution or
ordinance to levy required in subsection (2) is approved by the governing board of the taxing authority and submitted to the property appraiser and the
tax collector. The receipt of the resolution or ordinance by the property appraiser shall be considered official notice of the millage rate approved by the
taxing authority, and that millage rate shall be the rate applied by the property appraiser in extending the rolls pursuant to s. 193.122, subject to the
provisions of subsection (6). These submissions shall be made within 101 days of certification of value pursuant to subsection (1).
(5) In each fiscal year:
(a) The maximum millage rate that a county, municipality, special district dependent to a county or municipality, municipal service taxing unit, or
independent special district may levy is a rolled -back rate based on the amount of taxes which would have been levied in the prior year if the maximum
millage rate had been applied, adjusted for change in per capita Florida personal income, unless a higher rate was adopted, in which case the maximum
is the adopted rate. The maximum millage rate applicable to a county authorized to levy a county public hospital surtax under s. 212.055 and which did
so in fiscal year 2007 shall exclude the revenues required to be contributed to the county public general hospital in the current fiscal year for the
purposes of making the maximum millage rate calculation, but shall be added back to the maximum millage rate allowed after the roll back has been
applied, the total of which shall be considered the maximum millage rate for such a county for purposes of this subsection. The revenue required to be
contributed to the county public general hospital for the upcoming fiscal year shall be calculated as 11.873 percent times the millage rate levied for
countywide purposes in fiscal year 2007 times 95 percent of the preliminary tax roll for the upcoming fiscal year. A higher rate may be adopted only under
the following conditions:
1. A rate of not more than 110 percent of the rolled -back rate based on the previous year's maximum millage rate, adjusted for change in per capita
Florida personal income, may be adopted if approved by a two-thirds vote of the membership of the governing body of the county, municipality, or
independent district; or
2. A rate in excess of 110 percent may be adopted if approved by a unanimous vote of the membership of the governing body of the county,
municipality, or independent district or by a three -fourths vote of the membership of the governing body if the governing body has nine or more
members, or if the rate is approved by a referendum.
(b) The millage rate of a county or municipality, municipal service taxing unit of that county, and any special district dependent to that county or
municipality may exceed the maximum millage rate calculated pursuant to this subsection if the total county ad valorem taxes levied or total municipal
ad valorem taxes levied do not exceed the maximum total county ad valorem taxes levied or maximum total municipal ad valorem taxes levied
respectively. Voted millage and taxes levied by a municipality or independent special district that has levied ad valorem taxes for less than 5 years are
vAmleg.state.fl.us/Statutes/index.cfm7App mode=Display_Statute&Search_Stdng=&URL�200-0299/0200/Sections/0200.O65.html 7/12
Submitted into the public
record for item(s) • 2+3
on Qi-11-2.3 . City Clerk
Example: Non -Compliance with Violation Clause
Notice of Proposed Tax Increase
NOTICE OF PROPOSED TAX INCREASE
THE PREVIOUS NOTICE PLACED BY THE CITY
OF MIAMI HAS BEEN DETERMINED BY THE
DEPARTMENT OF REVENUE TO BE IN
VIOLATION OF THE LAW, NECESSITATING
THIS SECOND NOTICE.
The City of Miami has tentatively adopted a measure to increase its property tax
levy.
Last year's property tax levy:
A. Initially proposed tax levy $ 557,096,206
B. Less tax reductions due to Value Adjustment Board
and other assessment changes $ 7.638,022
C. Actual property tax levy $ 549,458,184
This year's proposed tax levy $ 632,062.370
All concerned citizens are invited to attend a public hearing on the tax increase to be
held on:
(DATE)
(TIME)
at
(MEETING PLACE)
A FINAL DECISION on the proposed tax increase and the budget will be made at this
hearing.
Use this ad if your taxing authority's tentatively adopted millage rate is greater
than the current year rolled -back rate.
The notice of proposed tax increase ad will:
• Be advertised WITHIN 15 DAYS OF NOTIFICATION of Non -Compliance
from the Department of Revenue.
• Have the violation clause in boldfaced type.
• Be a full 1/4 page ad.
• Have an adjacent Budget Summary advertisement.
• Have a millage rate above the rolled -back rate.
• Hold Final Hearing within 2 to 5 days after advertised.
rai
E
FLORIDA
Submitted into the public
CERTIFICATION OF COMPLIANOEord for item(s)
Chapter 200, Florida Statutes On
and Sections 218.23 and 218.63, Florida Statutes
❑ Check If E-TRIM Participant
•
DR-487
i 3 R. 06/22
CityiCle le 12D-16.002
Flor da Administrative Code
Effective 06/22
Page 1 of 2
FISCAL YEAR :
County : Select County
❑ Check if new address
Taxing Authority :
Taxing authorities must file Form DR-487 with the required
attachments within 30 days of the final hearing. Send completed TRI M
Compliance packages by:
Mail Certified Mail or Overnight Delivery
Florida Department of Revenue Florida Department of Revenue
Property Tax Oversight — TRIM Section Property Tax Oversight —TRIM Section
P.O. Box 3000 2450 Shumard Oak Blvd., RM 2-3200
Tallahassee, FL 32315-3000 Tallahassee, FL 32399-0216
Trim package submission email address: ptotrimpackages@fioridarevenue.com
Mailing Address :
Physical Address :
City, State, Zip :
Date of Final Hearing :
All Taxing Authorities, Except School Districts
E-TRIM Participants only need to submit items 1-3
WITHIN 30 DAYS OF FINAL HEARING send this signed certification* with:
❑ 1. Proof of Publication uniform affidavit from the newspaper for
all newspaper advertisements. (See Rule 12D-17.002, F.A.C.)
❑ 2. Ordinance or Resolution:
a. Adopting the final millage rate, with percent change of
rolled -back rate shown and
b. Adopting the final budget, indicating order of adoption.
DO NOT SEND ENTIRE BUDGET.
❑ 3. ENTIRE PAGE(s) from the print edition newspaper or
the entire webpage for Internet -only publications for
all newspaper advertisements
a. Budget Summary Advertisement.
b. Notice of Proposed Tax Increase or Budget Hearing
Advertisement.
c. COUNTIES ONLY: DR-529, Notice - Tax impact of the
Value Adjustment Board, within 30 days of completion.
❑ 4. Copy of DR-420, Certification of Taxable Value, include DR-
420TIF, Tax Increment Adjustment Worksheet and DR-420DEBT,
Certification of Voted Debt Millage, If applicable.
❑ S. DR-420MM, Maximum Millage Levy Calculation Final Disclosure.
❑ 6. DR-487V, Vate Record far Final Adoption of Millage Levy.
❑ 7. DR-422,Certification of Final Taxable Value,•• and DR-422DEBT
Certification of Final Voted Debt Millage, If applicable.
*(See Rule 12D-17.004(2)(a), F.A.C.)
School Districts
E-TRIM Participants only need to submit items 1-4
WITHIN 30 DAYS OF FINAL HEARING send this signed certification• with:
❑ 1. ESE 524, Millage Resolution.
❑ 2. Resolution or Ordinance Adopting Budget, indicating
order of adoption.
❑ 3. ENTIRE PAGE(s) from the print edition newspaper or
the entire webpage for Internet -only publications for all
newspaper advertisements:
a. Budget Summary Advertisement.
b. Notice of Proposed Tax Increase or Budget Hearing
Advertisement.
c. Notice of Tax for School Capital Outlay.
d. Amended Notice of Tax for School Capital Outlay.
❑ 4. Proof of Publication uniform affidavit from the
newspaper for all newspaper advertisements.
(See Rule 12D-17.002, F.A.C.)
❑ 5. Copy of DR-420S, Certification of School Taxable Value
and DR-420DEBT, Certification of Voted Debt Millage, If applicable.
❑6. DR-422,Certcation of Final Taxable Value** and DR-422DEBT,
Certification of Final Voted Debt Millage, if applicable.
*(See Rule 12D-17.004(2)(b), F.A.C.)
**If you have not received Farm DR-422, do not delay submitting your TRIM package. It is due within 30 days of your final hearing. If you do not
include all required documents, the Department of Revenue will find you non -compliant with Section 218.26(4), F. S. Taxing authorities and
units of local government participating in revenue sharing may lose these fundsfortwelve months, under Sections 200.065, 218.23, 218.26(4),
and 218.63. F.S. Ad valorem proceeds from anymillage above the rolled -back rate must be placed in escrow.
S
l
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 : ❑ Check lfnew contact
Date :
❑ Mr. ❑ Ms.
Print Name of Chief Administrative Officer :
Title :
Contact Name and Contact Title: ❑ Chedrlfnew contact
E-mail Address:
Phone Number :
Fax Number :
All TRIM forms for taxing authorities are available on our website at: https://floridarevenue.com/property/Pages/TRIM.aspx
the
Submitted into public
record for item(s)
on \1.—\ \-7,5 . City Clerk
DR-487
Eff. 06/22
Page 2 of 2
References
This form mentions the following documents, which are incorporated by reference in Rule 12D-16.002, F.A.C.
The forms may be available on your county property appraiser's website
or the Department of Revenue's website at https://floridarevenue.com/property/Pages/Forms.aspx.
Form Form Title
DR-420 Certification of Taxable Value
DR-420DEBT Certification of Voted Debt Millage
DR-420MM Maximum Millage Levy Calculation, Final Disclosure
DR-420S Certification of School Taxable Value
DR-420TIF Tax Increment Adjustment Worksheet
DR-422 Certification of Final Taxable Value
DR-422DEBT Certification of Final Voted Debt Millage
DR-487V Vote Record for Final Adoption of Millage Levy
DR-529 Notice Tax Impact of Value Adjustment Board
FLORIDA
Submitted into the •ublic
record for item(s) •, 4 '- 3
on �\- L3 . City Clerk
VOTE RECORD FOR FINAL ADOPTION
OF MILLAGE LEVY
Section 200.065 (5), Florida Statutes
Reset Form
Print Form
DR-487V
R. 6/10
Rule 12D-16.002
Florida Administrative Code
Effective 11/12
Counties, municipalities, independent special districts, water management districts, MSTUs, and dependent special districts must use
this form to certify the vote of the governing body on the millage rate adopted at their final hearing. The Department will use this
form to determine compliance with the maximum millage levy provisions.
Year: 2023
County: MIAMI-DADE
Principal Authority :
CITY OF MIAMI
Taxing Authority :
CITY OF MIAMI
Please list ALL members of the taxing authority governing body and their vote on the resolution or ordinance stating the millage rate
to be levied and adopted at their final hearing (s. 200.065(2)(d), F.S.). Depending on the size of the governing body, all lines may not
be needed.
Name
Yes
No
Not Present or
Not Voting
1.
Christine King
✓
❑
❑
2.
Joe Carollo
✓
❑
❑
3.
Sabina Covo
✓
❑
❑
4.
Manolo Reyes
✓
❑
❑
5.
❑
❑
❑
6.
❑
❑
❑
7.
❑
❑
❑
8.
❑
❑
❑
9.
®
❑
10.
❑
❑
❑
Attach additional sheets, if necessary. FINAL VOTE TOTALS :
4
0
0
S
1
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 :
Electronically Certified by Taxing Authority
Date :
10/10/2023 2:32 PM
Title :
Arthur Noriega V, City Manager
Contact Name and Contact Title:
Marie Gouin, Director, Office of Management and Budget
Mailing Address :
444 SW 2nd Ave., 10th Floor
Physical Address
444 SW 2ND AVE., 5TH FLOOR, MIAMI, FL 33130
City, State, Zip
MIAMI, FL 33130
Phone Number :
305/416-1385 & 772-240-6115
Fax Number :
This form must be submitted to the Department of Revenue with DR-487, Certification of Compliance,
and DR-420MM, Maximum Millage Levy Calculation Final Disclosure.
All TRIM forms for taxing authorities are available on our web site at
http://dor.myflorida.com/dor/property/trim
ouv,niuea into the public
record for item(s) sr?. L. 4.'4 3
on t'e' . City Clerk
FLORIDA
MAXIMUM MILLAGE LEVY CALCULATION
FINAL DISCLOSURE
For municipal governments, counties, and special districts
DR-420MM
R.5/12
Rule 12D-16.002
Florida Adm in istrativeCode
Effective 11/12
Year : 2023
County :
Principal Authority :
Taxing Authority :
1'
Is your taxing authority a municipality or independent special district that has levied
ad valorem taxes for less than 5 years?
(1)
❑ Yes
❑ No
IF YES, S T O p STOP HERE. SIGN AND SUBMIT. You are not subject to a millage limitation.
2.
Current year rolled -back rate from Current Year Form DR-420, Line 16
per $1,000
(2)
3.
Prior year maximum millage rate with a majority vote from 2022, Form DR-420MM, Line 13
per $1,000
(3)
4.
Prior year operating millage rate from Current Year Form DR-420, Line 10
per $1,000
(4)
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.
Prior year final gross taxable value from Current Year Form DR-420, Line 7
$
(5)
6
Prior year maximum ad valorem proceeds with majority vote
(Line 3 multiplied by Line 5 divided by 1,000)
$
(6)
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
$
(7)
8.
Adjusted prior year ad valorem proceeds with majority vote (Line 6 minus Line 7)
$
(8)
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.
Rolled -back rate to be used for maximum millage levy calculation
(Enter Line 10 if adjusted or else enter Line 2)
per$1,000
(11)
12.
Adjustment for change in per capita Florida personal income (See Line 12 Instructions)
1.0284
(12)
13.
Majority vote maximum millage rate allowed (Line II multiplied by Line 12)
per $1,000
(13)
14.
Two-thirds vote maximum millage rate allowed (Multiply Line13by1.10)
per $1,000
(14)
15.
Current year adopted millage rate
per$1,000
(15)
16.
Minimum vote required to levy adopted millage: (Check one)
(16)
❑a. Majority vote of the governing body: Check here if Line 15 is Tess 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 Tess than or equal to Line 14, but greater than Line 13. The
maximum millage rate is equal to adopted 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 adopted rate. Enter Line 15 on Line 17.
d. Referendum: The maximum millage rate is equal to the adopted 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).
per $1,000
(17)
18.
Current year gross taxable value from Current Year Form DR-420, Line 4
$
(18)
Continued on page 2
Taxing Authority :
DR-420MM
R.5/12
Page 2
19.
Current year adopted taxes (Line 15 multiplied by Line 18, divided by 1,000).
$
(19)
20
Total taxes levied at the maximum millage rate (Line 17 multiplied byLine 18, divided
by 1,000).
$
(20)
OVEN SPSECIAL DISTRICTS AND MSTUs
sra P
STOP HERE. SIGN A14D SIB1T
21
Enter the current year adopted taxes of all dependent special districts & MSTUs levying
a millage . (The sum of all Lines 19 from each district's Form DR-420MM)
$
(21)
22.
Total current year adopted taxes (Line 19 plus Line 21).
$
(22)
Total Maximum Taxes
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).
$
(23)
24.
Total taxes at maximum millage rate (Line 20 plus Line 23).
$
(24)
Total Maximum Versus Total Taxes Levied
25
Are total current year adopted taxes on Line 22 equal to or less than total taxes at the
maximum millage rate on Line 24? (Check one)
YES NO
(25)
,..
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.5.
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 to the Department of Revenue with the completed
DR-487, Certification of Compliance, within 30 days of the final hearing.
Subtnitted into the public
record for item(s) , Z. `/ S
on 1'Lr1 1 — � . City C el rk
Instructions on page 3
Submitted into the public �S
record for item(s)
on City erk
General Instructions
MAXIMUM MILLAGE LEVY CALCULATION
FINAL DISCLOSURE
INSTRUCTIONS
Each of the following taxing authorities must
complete a DR-420MM.
• 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
2023 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 shows the maximum millages and
taxes levied based on your adoption vote. Each
taxing authority must complete, sign, and submit
this form to the Department of Revenue with
their completed DR-487, Certification of
Compliance, within 30 days of their final hearing.
Taxing authorities must also submit DR-487V,
Vote Record for Final Adoption of Millage Levy. This
form certifies to the Department of Revenue the
vote on the resolution or ordinance stating the
millage rate adopted at the final hearing.
Specific tax year references in this form are
updated each year by the Department.
Line Instructions
DR-420MM
R.5/12
Page 3
Lines 5-10
Only taxing authorities that levied a 2022 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 2022 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 adopted 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 adopted millage rate. For
a millage requiring more than a majority vote, the adopted
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
Submitted into the public
record for item(s) S
on
Florida Department of Revenue City lerk Jim Zingale
Property Tax Oversight
FLORIDA
Executive Director
5050 West Tennessee Street, Tallahassee, FL 32399
October 24, 2023
Arthur Noriega, V, City Manager
City of Miami
444 Southwest Second Avenue, 10th Floor
Miami, FL 33130
RE: Truth in Millage (TRIM) Certification
Dear Mr. Noriega, V:
floridarevenue.com
The Department of Revenue (Department) has reviewed the millage certification documents
submitted by your taxing authority and determined that the certification requirements of
subsections 200.065(1)-(4), (6)-(12), (14) and (15), Florida Statutes (F.S.), have been met. The
Department found no violation of the requirements of the above subsections and accepts the
certification.
This determination applies only to the Truth in Millage certification requirements in the listed
subsections of s. 200.065, F.S. The Department will send a determination regarding the
maximum millage levy requirements of s. 200.065(5), F.S., in a separate notice.
Sincerely,
Rene Lewis, Program Director
Property Tax Oversight
GS/#23.17