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HomeMy WebLinkAboutAgenda Item Summary FormAGENDA ITEM SUMMARY FORM File ID: #16203 Date: 06/10/2024 Commission Meeting Date: 07/25/2024 Requesting Department: Downtown Development Authority Sponsored By: District Impacted: All Type: Resolution Subject: Authorize Miami DDA - FY 24-25 Proposed Millage Purpose of Item: Section 200.065(2)(a)1, Florida Statutes (2010) ("Statute"), requires each taxing authority to establish a proposed millage rate. The Miami Downtown Development Authority of the City of Miami ("MIAMI DDA") is proposing its FY24-25 proposed millage for the City of Miami Commission's consideration. To establish the millage rate cap for the fiscal year ending September 30, 2025 at: 0.4505 And to set the Budget Hearing dates as follows: First Budget Hearing- Saturday, September 7, 2024 at 10:00 am Second Budget Hearing- Thursday, September 26, 2024 at 5:05 pm Background of Item: Section 200.065(2)(a)1, Florida Statutes (2010) ("Statute"), requires each taxing authority to establish a proposed millage rate. The Statute stipulates that the proposed millage rate be submitted to the Miami -Dade County Property Appraiser and the Tax Collector; and The proposed millage rate reflects the levy necessary to realize property tax revenues anticipated in the Fiscal Year 2024-2025 Budget for the Downtown Development Authority of the City of Miami ("MIAMI DDA"); See attached backup documentation. Budget Impact Analysis Item is Related to Revenue Item has NOT an Expenditure Item is NOT funded by Bonds Total Fiscal Impact: N/A Downtown Development Authority Office of Management and Budget Office of Management and Budget Legislative Division City Manager's Office Office of the City Attorney Office of the City Attorney City Commission Office of the Mayor Office of the City Clerk Legislative Division Office of the City Attorney Office of the City Attorney Office of the City Clerk Reviewed B Christina Crespi Pedro Lacret Marie Gouin Valentin J Alvarez Natasha Colebrook -Williams Xavier Alban George K. Wysong III Maricarmen Lopez Mayor's Office City Clerk's Office Valentin J Alvarez Xavier Alban George K. Wysong III City Clerk's Office Department Head Review Budget Analyst Review Budget Review Legislative Division Review City Manager Review ACA Review Approved Form and Correctness Meeting Signed by the Mayor Completed Completed Completed Completed Completed Completed Completed Completed Completed Signed and Attested by the City Clerk Completed Legislative Division Review Completed ACA Review Completed Approved Form and Correctness with Modification(s) Rendered Completed 07/08/2024 10:33 AM 07/08/2024 3:22 PM 07/16/2024 6:19 PM 07/16/2024 6:43 PM 07/16/2024 8:43 PM 07/16/2024 9:22 PM 07/16/2024 9:39 PM 07/25/2024 9:00 AM 07/25/2024 7:32 PM 07/25/2024 7:36 PM 07/26/2024 7:59 AM 07/26/2024 9:22 AM Completed 07/26/2024 9:55 AM City of Miami Legislation Resolution Enactment Number: R-24-0279 City Hall 3500 Pan American Drive Miami, FL 33133 www.miamigov.com File Number: 16203 Final Action Date:7/25/2024 A RESOLUTION OF THE MIAMI CITY COMMISSION COMPUTING A PROPOSED MILLAGE RATE FOR THE DOWNTOWN DEVELOPMENT AUTHORITY OF THE CITY OF MIAMI, FLORIDA ("MIAMI DDA") FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2024, AND ENDING SEPTEMBER 30, 2025; AUTHORIZING THE CHIEF EXECUTIVE OFFICER/EXECUTIVE DIRECTOR OF THE MIAMI DDA TO SUBMIT BOTH SAID PROPOSED MILLAGE RATE OF 0.4505 MILLS AND STATUTORILY DEFINED ROLLED -BACK MILLAGE RATE OF 0.4262 MILLS TO THE MIAMI-DADE COUNTY PROPERTY APPRAISER AND TAX COLLECTOR TOGETHER WITH THE DATES, TIMES, AND LOCATIONS OF THE PUBLIC HEARINGS AT WHICH THE CITY COMMISSION WILL CONSIDER THE PROPOSED MILLAGE RATE, THE TENTATIVE BUDGET, THE TENTATIVE MILLAGE, FINAL MILLAGE, AND FINAL BUDGET FOR THE MIAMI DDA FOR SAID FISCAL YEAR. WHEREAS, Section 200.065, Florida Statutes ("Statute"), sets forth requirements for the "Truth in Millage" ("TRIM") notice and requires each taxing authority to establish a proposed millage rate and to determine the statutorily defined rolled -back rate; and WHEREAS, the Statute stipulates that said proposed millage rate and statutorily defined rolled -back rate be submitted to the Miami -Dade County Property Appraiser ("Property Appraiser") and the Miami -Dade County Tax Collector ("Tax Collector"); and WHEREAS, said proposed millage rate will reflect the levy necessary to fund the Downtown Development Authority of the City of Miami, Florida's ("MIAMI DDA") tentative budget other than the portion of the budget to be funded from sources other than ad valorem taxes; and WHEREAS, the Statute defines the "rolled back millage rate" as a millage rate which, with certain specified exclusions, will provide the same ad valorem tax revenue for each taxing authority as was levied during the prior year less the amount, if any, paid or applied as a consequence of an obligation measured by the dedicated increment value; and WHEREAS, the exclusions to the rolled back millage rate are "new construction, additions to structures, deletions, increases in the value of improvements that have undergone a substantial rehabilitation which increased the assessed value of such improvements by at least one hundred (100%), property added due to geographic boundary changes, total taxable value of tangible personal property within the jurisdiction in excess of one hundred fifteen percent (115%) of the previous year's total taxable value, and any dedicated increment value"; and WHEREAS, the proposed millage rate submitted to the Property Appraiser and the Tax Collector is not binding but is necessary for the purpose of preparation of TRIM notices; NOW, THEREFORE, BE IT RESOLVED BY THE COMMISSION OF THE CITY OF MIAMI, FLORIDA: Section 1. The recitals and findings contained in the Preamble to this Resolution are adopted by reference and incorporated herein as if fully set forth in this Section. Section 2. The MIAMI DDA's rolled back rate is 0.4262 mills. Section 3. The proposed millage rate for the MIAMI DDA for the Fiscal Year beginning October 1, 2024, and ending September 30, 2025, is 0.4505 mills, which is 5.70% more than the rolled back rate. Section 4. The Chief Executive Officer/Executive Director is hereby authorized' to submit forthwith the rolled back rate and the proposed millage rate for the MIAMI DDA to the Property Appraiser and to the Tax Collector together with the dates, times, and locations at which the City Commission will hold public hearings to consider the proposed millage rate, the tentative budget, tentative millage, final millage, and final budget for the MIAMI DDA for said fiscal year as follows: First Public Budget Hearing on Saturday, September 7, 2024, at 10:00 A.M. in the City Commission Chambers at City Hall located at 3500 Pan American Drive, Miami, Florida, or at such other time, date, location, as otherwise allowed by Florida laws. Second Public Budget Hearing on Thursday, September 26, 2024, at 5:05 P.M.in the City Commission Chambers at City Hall located at 3500 Pan American Drive, Miami, Florida, or at such other time, date, location, as otherwise allowed by Florida laws. Section 5. This Resolution shall become effective immediately upon its adoption and signature of the Mayor.2 APPROVED AS TO FORM AND CORRECTNESS: ge=.WykngIII, Cty' ttor-y 7/16/2024 1 The herein authorization is further subject to compliance with all legal requirements that may be imposed, including but not limited to, those prescribed by applicable City Charter and City Code provisions. 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.