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HomeMy WebLinkAboutMCRA-R-20-0001 Exhibit A SUBEXHIBIT A THIS DOCUMENT IS A SUBSTITUTION TO ORIGINAL. BACKUP ORIGINAL CAN BE SEEN AT END OF THIS DOCUMENT. MIDTOWN CRA SPECIAL REVENUE FUND BUDGET FY 2021 Proposed Budget FY 2020 Adopted Budget Budget Variance Revenues ADVALOREM TAXES - CITY OF MIAMI $6,121,474 $5,494,758 $626,716 ADVALOREM TAXES - MIAMI DADE COUNTY $3,725,199 $3,388,946 $336,253 2020's CARRYOVER FUND BALANCE $5,432,473 $0 $5,432,473 TOTAL REVENUES $15,279,146 $8,883,704 $6,395,442 Expenditures INTERFUND TRANSFER (Administration - 1% out of FY 2020 TIF revenue) $98,467 $88,837 $9,630 OTHER CURRENT CHARGES AND OBLIG $15,180,679 $8,794,867 $6,385,812, TOTAL EXPENDITURES $15,279,146 $8,883,704 $6,395,442 REVENUE LESS EXPENDITURES 7795 Exhibit A SUB 1 THIS DOCUMENT IS A SUBSTITUTION TO ORIGINAL. BACKUP ORIGINAL CAN BE SEEN AT END OF THIS DOCUMENT. INTERFUND TRANSFER Available funds for administration in fiscal year 2021. (1% of total TIF collected) $ 98,467 OTHER CURRENT CHARGES AND OBLIGATIONS $ 15,180,679 Funds to be used to satisfy the annual debt obligation incurred by the CDD relating to the construction of the Plaza and Parking Garage. 2021 TIF COMPUTATION Multiply By 95% City Operating Millage - Current Year County Operating Millage - Current Year Gross Advalorem (City) Gross Advalorem (County) City Operating Millage County Operating Millage Adjustment By Value Adjustment Board Divided By 1000 Multiply By 95% City Operating Millage County Operating Millage Adjustment (City) Adjustment (County) City FY 2020-2021 878,398,634 (29,281,592) County FY 2020-2021 878,398,634 (29,281,592) 849,117, 042 849,117,042 849,117 806,661 7.6665 (8,888,517) (8,889) (8,444) 7.4365 $6,184,268 (62,794) $6,121,474 849,117 806,661 4.6669 (8,888,517) (8,889) (8,444) 4.6669 $3,764,607 (39,408) $3,725,199 $9,846,673 2 Source: Midtown Miami Community Development District Series 2014A and 2014B Bond Special Assessments and Tax Increment Revenue Year Ending Series 2014A Debt Service TIF Revenue(2) Net Series 2014A Special Assessment 11/1/2014 11/1/2015 11/1/2016 11/1/2017 11/1/2018 11/1/2019 11/1/2020 11/1/2021 11/1/2022 11/1/2023 11/1/2024 11/1/2025 11/1/2026 11/1/2027 11/1/2028 11/1/2029 11/1/2030 11/1/2031 11/1/2032 11/1/2033 11/1/2034 11/1/2035 11/1/2036 11/1/2037 Total $ 4,767,211(» 4,694,269 4,693,294 4,694,238 4,696,888 4,696,138 4,696,881 4,698,906 4,697,106 4,696,375 4,696,500 4,697,625 4,698,625 4,698,000 4,700,375 4,695,500 4,698,000 4,697,375 4,698,250 4,695,250 4,697,875 4,695,625 4,698,000 4,694,500 $112,792,805 $ 3,332,159 3,365,481 3,399,135 3,433,127 3,467,458 3,502,133 3,537,154 3,572,525 3,608,251 3,644,333 3,680,777 3,717,584 3,754,760 3,792,308 3,830,231 3,868,533 3,907,218 3,946,291 3,985,754 4,025,611 4,065,867 4,106,526 4,147,591 4,189,067 $ 89,879,874 $ 1,435,052 1,328,788 1,294,158 1,261,111 1,229,429 1,194,005 1,159,727 1,126,381 1,088,856 1,052,042 1,015,723 980,041 943,865 905,692 870,144 826,967 790,782 751,084 712,496 669,639 632,008 589,099 550,409 505,433 $ 22,912,931 (1) (2) (3) Series 2014B Debt Service THIS DOCUMENT IS A SUBSTITUTION TO ORIGINAL. BACKUP ORIGINAL CAN BE SEEN AT END OF THIS DOCUMENT. Total Series 2014 Debt Service Total Net Special Assessment $ 1,968,669(3) $ 1,951,725 1,957,081 1,951,163 1,953,969 1,955,288 1,955,119 1,953,463 1,950,319 1,950,581 1,949,144 1,951,875 1,953,250 1,951,875 1,952,625 1,950,375 1,950,000 1,951,250 1,949,000 1,953,000 1,948,125 1,954,125 1,955,625 1,952,625 $ 46,870,269 6,735,880 6,645,994 6,650,375 6,645,400 6,650,856 6,651,425 6,652,000 6,652,369 6,647,425 6,646,956 6,645,644 6,649,500 6,651,875 6,649,875 6,653,000 6,645,875 6,648,000 6,648,625 6,647,250 6,648,250 6,646,000 6,649,750 6,653,625 6,647,125 $159,663,073 Includes Series 2004A Bonds and Series 2014A Bonds debt serivce. Assumes actual 2014 Tax Increment Revenue of $3,332,159 with 1% annual growth rate thereafter. purposes only. Actual Tax Increment Revenue amount is dependent upon a number of factors, includm values as described above under "Tax Increment Revenues." Includes Series 2004B Bonds and Series 2014B Bonds debt serivce. Debt Service Reserve Fund $ 3,403,721 3,280,513 3,251,240 3,212,273 3,183,398 3,149,292 3,114,846 3,079,843 3,039,174 3,002,623 2,964,867 2,931,916 2,897,115 2,857,567 2,822,769 2,777,342 2,740,782 2,702,334 2,661,496 2,622,639 2,580,133 2,543,224 2,506,034 2,458,058 $ 69,783,200 For illustrative mg future property Separate accounts within the Debt Service Reserve Fund will be maintained under the Indenture for the benefit of the Series 2014 Bonds. Pursuant to the Indenture, the Series 2014A Debt Service Reserve Requirement means $1,000,000 and the Series 2014B Debt Service Reserve Requirement means 50% of the maximum annual debt service of the Series 2014B Bonds on the date of their original issuance and delivery. Amounts on deposit in the Series 2014 Debt Service Reserve Account will be used to cure any deficiency in the Interest, Principal and Sinking Fund Accounts for the Series 2014 Bonds. The maximum annual debt service for the Series 2014A Bonds is $4,700,375.00 and the maximum annual debt service for the Series 2014B Bonds is $1,957,081.25. The amount of Tax Increment Revenues received by the District from the Midtown CRA on April 3, 2014, was $3,332,159, which amount will fluctuate in future years as further described herein. The Tax Increment Revenues are used solely to pay debt service on the Series 2014A Bonds and reduces the amount of special assessments collected to pay debt service on the Series 2014A Bonds. 27 Source: Midtown Miami Community Development District Series 2014A and 2014B Bond DEBT SERVICE REQULREMENTSw The following table sets forth the approximate debt service requirements for the Series 2014 Bonds: Year Ending 2014A Bonds 2014A Bonds 2014A Bonds November 1 Principal(2) Interest Total 2014 $ - $ 1,383,711 $ 1,383,711 2015 1,635,000 3,059,269 4,694,269 2016 1,705,000 2,988,294 4,693,294 2017 1,780,000 2,914,238 4,694,238 2018 1,860,000 2,836,888 4,696,888 2019 1,940,000 2,756,138 4,696,138 2020 2,025,000 2,671,881 4,696,881 2021 2,115,000 2,583,906 4,698,906 2022 2,205,000 2,492,106 4,697,106 2023 2,300,000 2,396,375 4,696,375 2024 2,400,000 2,296,500 4,696,500 2025 2,515,000 2,182,625 4,697,625 2026 2,645,000 2,053,625 4,698,625 2027 2,780,000 1,918,000 4,698,000 2028 2,925,000 1,775,375 4,700,375 2029 3,070,000 1,625,500 4,695,500 2030 3,230,000 1,468,000 4,698,000 2031 3,395,000 1,302,375 4,697,375 2032 3,570,000 1,128,250 4,698,250 2033 3,750,000 945,250 4,695,250 2034 3,945,000 752,875 4,697,875 2035 4,145,000 550,625 4,695,625 2036 4,360,000 338,000 4,698,000 2037 4,580,000 114,500 4,694,500 Total $64,875.000 $44,534,305 $109,409,305 (1) Totals may not add due to rounding. (2) Includes amortization installments. THIS DOCUMENT IS A SUBSTITUTION TO ORIGINAL. BACKUP ORIGINAL CAN BE SEEN AT END OF THIS DOCUMENT. Aggregate 2014B Bonds 2014B Bonds Series 2014B Debt Principal(2) Interest Bonds Total Service $ $ 575,206 $ 575,206 $ 1,958,917 680,000 1,271,725 1,951,725 6,645,994 715,000 1,242,081 1,957,081 6,650,375 740,000 1,211,163 1,951,163 6,645,400 775,000 1,178,969 1,953,969 6,650,856 810,000 1,145,288 1,955,288 6,651,425 845,000 1,110,119 1,955,119 6,652,000 880,000 1,073,463 1,953,463 6,652,369 915,000 1,035,319 1,950,319 6,647,425 955,000 995,581 1,950,581 6,646,956 995,000 954,144 1,949,144 6,645,644 1,045,000 906,875 1,951,875 6,649,500 1,100,000 853,250 1,953,250 6,651,875 1,155,000 796,875 1,951,875 6,649,875 1,215,000 737,625 1,952,625 6,653,000 1,275,000 675,375 1,950,375 6,645,875 1,340,000 610,000 1,950,000 6,648,000 1,410,000 541,250 1,951,250 6,648,625 1,480,000 469,000 1,949,000 6,647,250 1,560,000 393,000 1,953,000 6,648,250 1,635,000 313,125 1,948,125 6,646,000 1,725,000 229,125 1,954,125 6,649,750 1,815,000 140,625 1,955,625 6,653,625 1,905,000 47,625 1,952,625 6,647,125 $26.970,000 $18,506,806 $45.476,806 $154,886,111 38 EXHIBIT A SUBSTITUTED MIDTOWN CRA SPECIAL REVENUE FUND BUDGET FY 2021 Proposed Budget FY 2020 Adopted Budget Budget Variance Revenues ADVALOREM TAXES - CITY OF MIAMI $6,121,474 $5,494,758 $626,716 ADVALOREM TAXES - MIAMI DADE COUNTY $3,725,199 $3,388,9, . $336,253 2020's CARRYOVER FUND BALANCE $5,432,473 $0 $5,432,473 TOTAL REVENUES $15,279,146 $8,: '. ,704 $6,395,442 Expenditures INTERFUND TRANSFER (Administration - 1% out of FY 2020 TIF revenue) $98 ' .7 $88,837 $9,630 OTHER CURRENT CHARGES AND OBLIG $15 80,679 $8,794,867 $6,385,812, TOTAL EXPENDITURES .15,279,146 $8,883,704 $6,395,442 REVENUE LESS EXPENDITURES 1 SUBSTITUTED INTERFUND TRANSFER Available funds for administration in fiscal year 2021. (1% of total TIF collected) $ 98,467 OTHER CURRENT CHARGES AND OBLIGATIONS $ 15,180,679 Funds to be used to satisfy the annual debt obligation incurred by the CDD relating to the construction of the Plaza and Parking Garage. 2021 TIF COMPUTATION Multiply By 95% City Operating Millage - Current Year County Operating Millage - Current Year Gross Advalorem (City) Gross Advalorem (County) City Operating Millage County Operating Millage Adjustment By Value Adjustment Board Divided By 1000 Multiply By 95% City Operating Millage County Operating Millage Adjustment (City) Adjustment (County) City FY 2020-2021 878,398,634 (29,281,592) County 2020-2021 878,398,634 (29,281,592) 849,117, 042 849,117,042 849,117 806,661 7.6665 (8,888,517) (8,8 (.,444) .4365 $6.1: ,268 (62,794) $6,121,474 2 849,117 806,661 4.6669 (8,888,517) (8,889) (8,444) 4.6669 $3,764,607 (39,408) $3,725,199 $9,846,673