HomeMy WebLinkAboutAgenda Item Summary FormAGENDA ITEM SUMMARY FORM
File ID: #7724
Date: 08/03/2020
Commission Meeting Date: 09/10/2020
Requesting Department: Downtown
Development Authority
Sponsored By:
District Impacted: All
Type: Resolution
Subject: Approve Proposed Additional Millage for FY '21 DDA
Purpose of Item:
The Miami Downtown Development Authority of the City of Miami ("Miami DDA")
requests that the City Commission adopt the attached Resolution setting the tentative
millage rate thereof.
Background of Item:
Chapter 14 of the City of Miami Code authorizes the City Commission to levy an
additional ad valorem tax revenue on all real and personal property within the Miami
DDA, not to exceed 0.4750 mills on the dollar valuation of such property for financing
the operations of the Miami DDA.
Attached is a Resolution for the City Commission approval, which fixes the Miami DDA
tentative millage rate at 0.4681 mills and levies taxes for the fiscal year beginning
October 1, 2020 and ending September 30, 2021.
The tentative millage rate is the same as the current year's rate. 1.78% Increase from
the 0.4599 rollback rate.
Budget Impact Analysis
Item has NOT an Expenditure
Item is NOT Related to Revenue
Item is NOT funded by Bonds
Total Fiscal Impact:
N/A
Downtown Development Authority
Office of Management and Budget
Office of Management and Budget
Office of Management and Budget
City Manager's Office
Legislative Division
City Manager's Office
Office of the City Attorney
Reviewed B
Christina Crespi
Jacques Joseph
Pedro Lacret
Christopher M Rose
Fernando Casamayor
Valentin J Alvarez
Arthur Noriega V
Barnaby L. Min
Department Head Review
Budget Analyst Review
Budget Analyst Review
Budget Review
Assistant City Manager Review
Legislative Division Review
City Manager Review
Deputy City Attorney Review
Completed
Completed
Completed
Completed
Completed
Completed
Completed
Completed
08/12/2020 2:21 PM
08/12/2020 10:10 PM
08/13/2020 3:50 PM
08/25/2020 5:57 AM
08/25/2020 11:31 AM
08/25/2020 1:01 PM
08/25/2020 1:30 PM
08/25/2020 3:26 PM
Office of the City Attorney
City Commission
Office of the Mayor
Office of the City Clerk
Office of the City Clerk
Victoria Mendez
Nicole Ewan
Mayor's Office
City Clerk's Office
City Clerk's Office
Approved Form and Correctness Completed
Meeting Completed
Unsigned by the Mayor Completed
Signed and Attested by the City Clerk Completed
Rendered Completed
08/27/2020 10:21 AM
09/10/2020 5:05 PM
09/11/2020 7:11 PM
09/11/2020 7:24 PM
09/11/2020 7:24 PM
City of Miami
Legislation
Resolution
Enactment Number: R-20-0271
City Hall
3500 Pan American Drive
Miami, FL 33133
www.miamigov.com
File Number: 7724 Final Action Date:9/10/2020
A RESOLUTION OF THE MIAMI CITY COMMISSION, WITH ATTACHMENTS,
PROPOSING AN ADDITIONAL TENTATIVE MILLAGE RATE FOR AD VALOREM
TAXATION PURSUANT TO SECTION 200.065, FLORIDA STATUTES; DEFINING
AND DESIGNATING THE TERRITORIAL LIMITS OF THE DOWNTOWN
DEVELOPMENT DISTRICT ("DISTRICT") OF THE CITY OF MIAMI, FLORIDA
("CITY"); LEVYING AN ADDITIONAL AD VALOREM TAX ON ALL REAL AND
PERSONAL PROPERTY IN THE DISTRICT AT THE RATE OF 0.4681 MILLS ON THE
DOLLAR OF TAXABLE VALUE OF SUCH PROPERTY IN SAID DISTRICT FOR THE
PURPOSE OF FINANCING THE OPERATION OF THE MIAMI DOWNTOWN
DEVELOPMENT AUTHORITY OF THE CITY OF MIAMI, FLORIDA ("MIAMI DDA")
FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2020 AND ENDING SEPTEMBER
30, 2021; PROVIDING THAT SAID MIAMI DDA TENTATIVE MILLAGE SHALL BE IN
ADDITION TO THE MILLAGE ADOPTED BY THE CITY COMMISSION PURSUANT
TO ARTICLE VII, SECTION 9 OF THE FLORIDA CONSTITUTION AND SECTION
166.211, FLORIDA STATUTES, AS WELL AS ANY SPECIAL ASSESSMENTS
IMPOSED BY THE SAME; PROVIDING THAT THIS RESOLUTION SHALL NOT BE
DEEMED AS REPEALING OR AMENDING ANY OTHER RESOLUTION OR ANY
ORDINANCE FIXING MILLAGE OR LEVYING TAXES BUT SHALL BE DEEMED
SUPPLEMENTAL AND IN ADDITION THERETO; CONTAINING A SEVERABILITY
CLAUSE; AND PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, the Miami City Commission, pursuant to Chapter 65-1090, Laws of Florida;
Section 189.056, Florida Statutes ("F.S."); and Section 14-60 of the Code of the City of Miami,
Florida, as amended ("City Code"), is authorized to levy an additional ad valorem tax on the
taxable value of all real and personal property in the Downtown Development District of the City
of Miami, Florida ("City"), the boundaries of which are established in Section14-27 of the City
Code, attached and incorporated as Exhibit "A" ("District"), not exceeding 0.4750 mills on the
dollar valuation of such property for the purpose of financing the operation of the Miami
Downtown Development Authority of the City of Miami, Florida ("Miami DDA") as affirmed in
Milan Investment Group v. City of Miami, 172 So. 3d 458 (Fla. 3rd DCA 2015); and
WHEREAS, on July 1, 2020, the Miami -Dade County Property Appraiser ("Property
Appraiser"), pursuant to Section 200.065(1), F.S., certified to the Miami DDA the taxable value
of property within the territorial limits of the District at $22,602,000,352.00 as set forth in
Composite Exhibit "B," attached and incorporated; and
WHEREAS, Section 200.065, F.S., sets forth the method of computing, proposing, and
fixing a millage rate for ad valorem taxation; and
WHEREAS, the Miami DDA prepared a proposed budget for the Fiscal Year ("FY")
beginning October 1, 2020 and ending September 30, 2021 and computed a tentative millage
rate of 0.4681 mills, which is necessary to fund the proposed budget of the Miami DDA other
than the portion of the Miami DDA's budget to be funded from sources other than ad valorem
taxes; and
WHEREAS, on July 23, 2020, the City Commission adopted Resolution No. 20-0222,
attached and incorporated as Composite Exhibit "C", wherein it directed the Executive Director
of the Miami DDA to submit to the Property Appraiser and the Miami -Dade County Tax Collector
the tentative millage rate of 0.4681 mills together with other required information set forth in
Section 200.65(2)(b), F.S.; and
WHEREAS, Section 200.065(5)(a)(1), F.S., requires that the Miami DDA's now tentative
millage rate of 0.4681 mills would further require, at the time of a second public budget hearing,
a four -fifths (4/5ths) affirmative vote of the City Commission on the final determination to adopt
such tentative millage rate as the Miami DDA's final millage rate and as described in Florida
Department of Revenue Forms, attached and incorporated as Composite Exhibit "B"; and
WHEREAS, Section 200.065(2)(c), F.S., requires the City Commission to hold a first
budget public hearing on the proposed budget and the tentative millage rate;
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 as if fully set forth in this Section.
Section 2. There shall be levied an additional ad valorem tax on the taxable value of all
real and personal property within the District at a rate of 0.4681 mills on the dollar of the taxable
value of such property for the purpose of financing the operation of the Miami DDA for the FY
beginning October 1, 2020 and ending September 30, 2021.
Section 3. The Miami DDA's tentative millage rate herein adopted is 1.78% greater than
the rolled -back rate of 0.4599 mills.
Section 4. The Miami DDA's tentative millage rate adopted and the ad valorem taxes
levied pursuant to this Resolution shall be in addition to the fixing of the tentative millage rate
adopted and ad valorem taxes levied by the City Commission pursuant to Article VII, Section 9
of the Florida Constitution and Section 166.211, F.S., as well as in addition to any special
assessments imposed by the City Commission.
Section 5. This Resolution shall neither repeal nor amend any other resolution or
ordinance adopting tentative millage or levying ad valorem taxes for the FY beginning October
1, 2020 and ending September 30, 2021 but shall be deemed supplemental and in addition
thereto.
Section 6. If any section, part of a section, paragraph, clause, phrase, or word of this
Resolution is declared invalid, the remaining provisions of the Resolution shall not be affected.
Section 7. This Resolution shall become effective immediately upon its adoption and
signature of the Mayor.'
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.
APPROVED AS TO FORM AND CORRECTNESS: