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MCRA-R-22-0001 Exhibit A
MIDTOWN CRA SPECIAL REVENUE FUND BUDGET FY 2023 Proposed Budget FY 2022 Adopted Budget Budget Variance Revenues ADVALOREM TAXES - CITY OF MIAMI $7,465,708 $7,131,696 $334,012 ADVALOREM TAXES - MIAMI DADE COUNTY $4,566,702 $4,340,640 $226,062 2022's CARRYOVER FUND BALANCE $15,882,606 $9,166,082 $6,716,524 TOTAL REVENUES $27,915,017 $20,638,418 $7,276,600 Expenditures INTERFUND TRANSFER (Administration - 1% out of FY 2023 TIF revenue) $120,324 $114,723 $5,601 OTHER CURRENT CHARGES AND OBLIG $27,794,693 $20,523,694 $7,270,999 TOTAL EXPENDITURES $27,915,017 $20,638,418 $7,276,600 REVENUE LESS EXPENDITURES $0 $0 $0 1 INTERFUND TRANSFER $ 120,324 Available funds for administration in fiscal year 2023. (1% of total TIF collected $12,032,411) OTHER CURRENT CHARGES AND OBLIGATIONS $ 27,794,693 Funds to be used to satisfy the annual debt obligation incurred by the CDD relating to the construction of the Plaza and Parking Garage. 2023's 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 County FY 2022-2023 FY 2022-2023 1, 090, 972, 617 1, 090, 972, 617 (29,281,592) (29,281,592) 1,061,691,025 1,061,691,025 1,061,691 1,008,606 7.5539 (21,035,351) (21,035) (19,984) 7.6665 1,061,691 1,008,606 4.6202 $7,618,912 (21,035,351) (21,035) (19,984) 4.6669 (153,204) $4,659,964 (93,261) $7,465,708 $4,566,702 $12,032,411 2 2014A AmorNlullon Schedule Sernl•Annua 1 "Based on 0lstrlets schedtiI and 2014A bond amorltIzetIon schadule *P8, 38) _P. r---' Nlny/Nov •. .NO/May ,. • • Princlp8l Uttaract (FY • • Mny�Nav (Bond's :2r Mt�y/Nc,.v • Pl. Pate Payment Payment Total Pmt • Princlpol.+ (FY- L)S .0and Yoar 11/1. (Per 8u.n.d- • Intarest) IntvrostJ Prinelipal i• 05 Interest) 4+ " • 11/ 1/2014 1,383,7111 1,3833,7 1� 2014 1,383,711. 1,383,711 FY2015 5/1/2015 1,6313,000 1,547,00E ,3,4.82,006, .4,565,717 2,930 ,717« +gym* 11/1/2015 1,512,263 1,512,203 2016 4,694,269 3,059,269 PY20100 5/1/2016 1,705,000 1,512,263 3,217,263 4,729,525 34024,525 11/1/2016 1,476,031 1,476,031 2016 4,663,294 2,988,294 FY 20175/1/2017 1.,780,000 1,476,031 3,2.56,031 4,732,063 2 9321063 11/1/2017 1,488,206 1,438,20G 2017 4,694,235 2,914,238 FY2019 5/1/2018 141360,000 1,438,206 3,298,206 4,736,413_ 2,876,413 11/1/201.8 1,398,681 1,393,681 2018 4,696,888 2,936,P83 2019 5/1/20199 1940,000 1398 681 3 338 6131 4,737,363 2,7,97 363 'FY ,, _ __ , _ 11/1/2019 1,357,456 1,357,456 2019 4,696,138 2,756,138 FY 2020 5/1 2020 2,025,000 1,357,456 3,382,456 41,739,913 2 714 913 __ 11/1,J2020 � � 1,314,425 1,314,425 2020 4,696,881 2,671,881 FY 2021 5/1./207,1. 2 115 000 1,291,953 3 406,953 4,721,376 2 606 378 ' 11/1/2021 1,291,953 1,291,953 2021 4,698,906 2,583,906 1Y2022 5/1/2022 2705,000 1,246,053 3,451.,083 4,743,00E 2,538,006 W11/1/2022 1,246,053 1,246,053 2(122 4,697,106 2,4'52,106 FY2028 2,30(3,000 1199,188 3,498,1188 4,241 2,444,241 _1/1/25/1/2023 ., _ �. _ 1.028 1,198,188 2.,196,308 »� 2023 4,696,375 2,396,375 1Y202A 5/1/2024 22400,000 1,148,250 3,548,250 4,746,438 2,346,438 11/1/2024 1,148450 17148,250 2024 4,696,500 2,296,500 FY207.5 5/1/2025 2,51,5,000 1,091913 3,606,913 4,%54,563„ 7.,1 3��aG3 w. 1.'1/1/2025 �. 1,091,313 1091,3,13 2025 4,697,625 2,182,527 F17026 5/1/2026 2&45,000 1.,026,813 3,671.,833 4263,125 2,118,125 ., 11/1/2020 1,626,813 1,026,813 2020 4,093,625 2,053,62,5 FY2027 5/1/2027 2,780000 w.. 959,000 3,739,000 4,765,881.3 1,985,3/3 „"-11./1/'2027 959,000 . 989,000 2027 4,698,000W77,8,0 )0" 17207.8 6/1/2026 2,925.000 887,6118 3,812,688 4,771,688 1,846,698 MW 11/1/2028 887,688 887,688 2023 4,700,375 1,775,375 3,070,000 812,750 3,882,750 4,770,438 1,700 438 PY2029 ..w _5/1/2029 ,�-~µ 11/1./2029 812,750 812,750 2029 4,695,500 1,625,500 FY2030 5/1./2030 3 230,000 734,000 3,964,000 4,775,750 1,546,750 1.111030 734,000 734,000 '2010 4,698,000 1,468,000 172031, 5/1/2031 3 395,000 651,1884,040,188 4,780,188 1,395 188 " emu• 11/1/2031 651,188651,138 2031 4,097,375 1,302,375 177.032 5/1/2082 3,570,000 564,125 4,134,125 47(35,313 1 .5,313 r .� 11/1/2037 » 564,125 564425 2032 4,093,7.50 1,128,250 FY1038 5/1/2033 3,750,000 472,625 4,222,025 4J86,750 1403675q _ 1.:1./1/2033 wM 472,625 472,625 2033 4,695,250 945,250 FY 2084 5/3.0,034 3,945,000 • 376,4313 4 321,438 4,794,063 �845 069 11/1/2034 876,438 376,436 2034 4,697,1375 752,8/5 172035 5/1/2035 4,145,000 7,75,313 1,4200313 4,706,750 135'1,750 11/1/2035 275,313 2,75,3'13 2095 4,695,625 550,5,,5 1:172036 5/1./2036 4,360,000 169,000 4,5'29,000 4,804,313 444,313 11./1/2036 169,000 .1.69,000 2036 4,698,000 3313,000 112037 5/3./2037 4,580,000 1'14,500 4,694,600 4,863,500 2133,500 2037 4,694,500 64,675,000 44,534,804 109,409,304 109,409,304 Source: Midtown Miami Community Development District Series 2014A and 2014E Bond Special Assessments and Tax Increment Revenue Year Series 2014A Ending Debt Service I t/I/2014 1 I/1/2015 11/1/2016 11/1/2017 11/1/2018 11/1/2019 I1/1/2020 1 1/1 /2021 11 / 1 /2022 11 / 1 /2023 11/ 1 /2024 11/1./2025 11/1/2026 11/1/2027 1 I/1/2028 1I/1/2029 11/1/2030 1I/1/2031 11/1/2032 11/1/2033 11/1/2034 11 / 1 /2035 11/1/2036 1 I./ 1 /2037 —. Total $ 4,767,211111 4,694,269 4,693,294 4,694,238 4,696,888 4,696,138 4,696,881 4,698,906 4,697,1.06 4,696,375 4,696,500 4,697,625 4,698,625 4,698,000 4,700,375 41,695,500 4,698,000 4,697,375 4,698,250 4,695,250 4,697,875 4,695,625 4,698,000 4,694,500 $1 12,792,805 Net Series Total Series Total Net 2014A Special Series 2014B 2014 Debt Special TIF Revenue(2) Assessment Debt Service Service Assessment $ 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 4,1.89,067 $ 89 8787, $ 1,435,052 $ 1.,968,669(3) $ 6,735,880 $ 3,403,721 1,328,788 1,951,725 6,645,994 3,280,313 1,294,158 1,957,081 6,650,375 3,251,240 1,261,111 1,951,163 6,645,400 3,212,273 1,229,429 1,953,969 6,650,856 3,183,398 1,194,005 1,955,288 6,651,425 3,149,292 1,159,727 1,955,119 6,652,000 3,114,846 1,126,381 1,953,463 6,652,369 3,079,843 1,088,856 1,950,319 6,647,425 3,039,174 1,052,042 1,950,581 6,646,956 3,002,623 1,015,723 1,949,144 6,645,644 2,964,867 980,041 1,951,875 6,649,500 2,931,916 943,865 1,953,250 6,651,875 2,897,115 905,692 1,951,875 6,649,875 2,857,567 870,144 1,952,625 6,653,000 2,822,769 826,967 1,950,375 6,645,875 2,777,342 790,782 1,950,000 6,648,000 2,740,782 751,084 1,951,250 6,648,625 2,702,334 712,496 1,949,000 6,647,250 2,661,496 669,639 1,953,000 6,648,250 2,622,639 632,008 1,948,125 6,646,000 2,580,133 589,099 1,954,125 6,649,750 2,543,224 550,409 1,955,625 6,653,625 2,506,034 505,433 �1,952,625 6,647,125 2 458,058 ,$ 22,912,931 $ 46,870,269 $159,663,073 5 69,783,200 (1) (2) (3) Includes Series 2004A Bonds and Series 2014A Bonds debt serivice, Assumes actual 2014 Tax Increment Revenue of $3,332,159 with 1% annual growth rate thereafter, For illustrative purposes only, Aetual Tax Increment Revenue amount is dependent upon a number of factors, including future property values as described above under "Tax Increment Revenues," includes Series 2004B Bonds and Series 2014B Bonds debt serivice, Debt Service Reserve Fund Separate accounts within the Debt Service Reserve Fund will be maintained under the Indenture for the benefit of the Series 20.14 Boncls, Pursuant to the Indenture, the Series 20.14A 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 R QUTRENIEENTS('' The following table sets forth the approximate debt service requirements for the Series 2014 Bonds: year Ending, 2014A Bonds November 1 Principal(') 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037 Total $ 1,635,000 1,705,000 1,780,000 1,860,000 1,940,000 2,025,000 2,115,000 2,205,000 2,300,000 2,400,000 2,515,000 2,645,000 2,780,000 2,925,000 3,070,000 3,230,000 3,395,000 3,570,000 3,750,000 3,945,000 4,145,000 4,360,000 4.580.000 $64.875,000 2014A Bonds 2014A Bonds Interest Total $ 1,383,711 3,059,269 2,988,294 2,914,238 2,836,888 2,756,138 2,671,881 2,583,906 2,492,106 2,396,375 2,296,500 2,182,625 2,053,625 1,918,000 1,775,375 1,625,500 1,468,000 1,302,375 1,128,250 945 250 752,875 550,625 338,000 114.500 $44.534 305 2014B Bonds Principal`" $ 1,383,711 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 $109.409 305 (') Totals may not add due to rounding. (2) includes amortization installments_ 2014E Bonds Series 2014B Interest Bonds Total $ - $ 575,206 $ 575,206 680,000 1,27I,725 1,951,725 715,000 1,242,081 1,957,081 740,000 1,211,163 1,951,163 775,000 1,178,969 1,953,969 810,000 1,145,288 1,955,288 845,000 1,110,119 1,955,119 880,000 1,073,463 1,953,463 ' 915,000 1,035,319 1,950,319 955,000 995,581 1,950,581 • 995,000 954,14 /1 1,949,144 ;1,045,000 906,875 1,951,875 1,100,000 853,250 1,953,250 1,155,000 796,875 1,951,875 1,215,000 737,625 1,952,625 11,275,000 675,375 1,950,375 1,340,000 610,000 1,950,000 ,1,410,000 541,250 1,951,250 .1,480,000 469,000 1,949,000 1,560,000 393,000 1,953,000 1,635,000 313,125 1,948,125 11,725,000 229,125 1,954,125 1,815,000 140,625 1,955,625 1.905.000 47.625 1.952.625 $26.970,000 $18.506 806 $45 476.806 38 Aggregate Debt Service $ 1,958,917 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 6,649,8 75 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 $154 886.111