HomeMy WebLinkAboutComposite Exhibit AComposite Exhibit A
BUDGET SUMMARY
The Downtown Development Authority of the City of Miami, Florida
Fiscal Year 2020-2021
THE PROPOSED OPERATING BUDGET EXPENDITURES OF
THE DOWNTOWN DEVELOPMENT AUTHORITY OF THE CITY OF MIAMI
ARE 6.7% LESS THAN LAST YEAR'S TOTAL OPERATING EXPENDITURES
Revenue Sources
Ad Valorem Tax Levy
Reimbursements
Total Revenues
0.4681 Millage per $1000
GENERAL FUND
$ 10,580,000
1,015,000
$ 11,595,000
Operating Expenditures
General Expenses $ 3,252,350
Leadership, Advocacy & Operations 881,000
Urbanism 5,136,000
Enterprise 1,367,650
Total Operating Expenditures 10,637,000
Fund Balances/Reserves 958,000
Total Expenditures, Reserves, and Balances $ 11,595,000
The tentative, adopted, and/or final budgets are on file in the office of the
above referenced taxing authority as a public record.
Downtown Development Authority of the City of Miami
Budget Template FY 2020-21 Proposed Budget
FY 2016-17 Actual
FY 2017-18 Actual
FY 2018-19 Actual
FY 2019-20 Adopted
FY 2019-20 Projection
FY 2020-21 Proposed
Difference
Notes
Number of Full -Time Positions
27
29
29
30
34
30
0
4 positions will not be hire.
Are any positions funded in other budgets?
Yes
Yes
Yes
If so, how much is in this budget?
$113,000
$113,000
$113,000
CRA Reimbursement = $48,000
PIO Reimbursement = $65,000
If so, how much is in the other budget?
$113,000
$113,000
$113,000
CRA Reimbursement = $48,000
PIO Reimbursement = $65,000
Revenues
•
Ad Valorem Taxes
$7,274,524
$8,223,153
$9,120,000
$9,920,000
$9,126,400
$10,580,000
The TRIM Ad Budget Summary is
advertised at a 100% per TRIM
requirements. The Miami DDA Board
approved to budget based on 90% of
preliminary collection on $10,580,000
(millage .4681). Any carryover will be
included in the reserve.
Grant monies
$75,000
$58,398
$100,000
$365,000
$230,000
$250,000
CRA Reimbursement (Contract)
Other
$176,980
$99,643
$0
$0
$65,000
$765,000
$700k PitStop Expansion/$65k PIO
Carryover Funds from Prior Years
$0
$0
$0
$2,413,087
$2,413,087
$0
Carry over minus amount used
Revenue Grand Total
$7,526,504
$8,381,194
$9,220,000
$12,698,087
$9,421,400
$11,595,000
$0
Expenditures
Regular Salary and Wages
$2,082,346
$2,214,558
$2,344,016
$2,528,902
$2,792,000
$2,350,000
Pay Freeze (3% =$76k) / No Deputy
Director ($150k), Research
Coordinator ($72k), Planning
professional ($72k) and IT Coordinator
($72) - Total $442k / Salaries are
based on HRCC2019 analysis.
(Between salaries and benefits =
$611k saving)
Fringe Benefits
$2,000
$0
$2,000
$0
$0
$0
FICA Taxes
$151,212
$161,675
$179,317
$188,283
$209,400
$176,250
7.5%/Savings related toPay and
Hiring Freeze $33k
Retirement Contributions
$139,547
$147,727
$164,081
$172,285
$195,440
$164,500
7% / Savings related to Pay and Hiring
Freeze $31k
Life and Health Insurance
$274,650
$307,875
$503,261
$545,682
$525,000
$470,000
Increase of 20% average / Savings
related to Pay and Hiring Freeze $88k
Workers' Compensation
$9,677
$13,007
$18,000
$18,000
$17,680
$25,000
Increase in DET Team.
Professional Services - Legal
$30,000
$32,500
$30,000
$30,000
$30,000
$60,000
Contract with the City of Miami (will
increase for FY20-21)
Professional Services
$160,161
$20,500
$170,000
$80,000
$80,000
$80,000
IT Consultant
Accounting and Auditing
$22,000
$22,000
$25,500
$25,500
$22,000
$25,500
Annual Audit
Other Contractual Services
$75,106
$54,227
$132,000
$1,685,000
$0
$0
Please see detail below
Ambassadors' Program
$0
$0
$0
$0
$665,000
$980,000
Additional services
CRA Team
$0
$0
$0
$0
$230,000
$250,000
Contract -Reimbursement
DET Team and Supplies
$0
$0
$0
$0
$475,000
$586,000
PPE Supplies and additional costs
related to sanitation
DET Truck
$0
$0
$0
$0
$23,000
$0
Bought during FY19-20
NEAT Team
$0
$0
$0
$0
$180,000
$195,000
PPE Supplies
Information Centers
$0
$0
$0
$0
$50,000
$50,000
Downtown Development Authority of the City of Miami
Budget Template FY 2020-21 Proposed Budget
FY 2016-17 Actual
FY 2017-18 Actual
FY 2018-19 Actual
FY 2019-20 Adopted
FY 2019-20 Projection
FY 2020-21 Proposed
Difference
Notes
Number of Full -Time Positions
27
29
29
30
34
30
0
4 positions will not be hire.
Are any positions funded in other budgets?
Yes
Yes
Yes
If so, how much is in this budget?
$113,000
$113,000
$113,000
CRA Reimbursement = $48,000
PIO Reimbursement = $65,000
If so, how much is in the other budget?
$113,000
$113,000
$113,000
CRA Reimbursement = $48,000
PIO Reimbursement = $65,000
Program Management
$0
$0
$0
$0
$10,000
$0
Sanitation Program
$0
$0
$0
$0
$0
$300,000
Waiting on quotes
Pit Stop Program
$0
$0
$0
$0
$15,000
$1,075,000
Expansion
Travel and Per Diem
$54,500
$79,024
$55,000
$80,000
$25,000
$25,000
Communications and Related Services
(Advertising)
$152,941
$21,673
$197,200
$427,000
$292,295
$272,650
Communications and advertising
related to COVID19. Website contracts
and hosting.
Postage
$4,176
$2,777
$3,000
$3,000
$750
$3,000
Utility
$0
$27,013
$0
$40,000
$35,000
$40,000
Rentals and Leases
$238,674
$274,108
$293,600
$300,500
$302,250
$327,500
Office and Storage rent / Increase per
lease
Repair and Maintenance Services
$5,944
$2,178
$5,000
$5,000
$6,000
$6,000
Printing and Binding
$15,835
$0
$20,000
$20,000
$20,000
$23,000
Advertising and Related Costs
$143,434
$219,172
$177,000
$0
$0
$0
Office Supplies
$13,425
$15,168
$12,000
$15,000
$22,000
$15,000
Subscriptions, Memberships, and Licenses
$13,931
$17,949
$15,000
$25,000
$18,000
$25,000
Capital Projects and Purchases
$668,261
$873,485
$1,770,000
$1,685,000
$766,200
$915,000
BayWalk/RiverWalk + Connections,
Complete Streets, Flagler Street,
Flagler Office and Public Realm
Improvements
All Other Expenditures
$2,659,068
$2,996,620
$3,953,600
$3,527,200
$0
$0
Please see detail below
Other Staff Benefits
$0
$0
$0
$0
$105,480
$91,600
Cellphones, parking and passes.
Consultants
$0
$0
$0
$0
$230,436
$141,000
Expert, HR and Lobbyist
Additional Operational Expenses
$0
$0
$0
$0
$75,046
$60,800
Courier Services, Meetings, Required
Ads & Filings, Office Equipment,
Visitors Parking, Payroll and
Retirement Fees
Insurance Cost
$0
$0
$0
$0
$22,257
$24,200
Increase in DETTeam
Professional Development
$0
$0
$0
$0
$60,000
$25,000
Small Business Grants
$0
$0
$0
$0
$50,000
$200,000
Targeted Programs & Activations
$0
$0
$0
$0
$385,500
$285,000
Homelessness, Dog Park, Community
events
Sponsorships
$0
$0
$0
$0
$345,000
$300,000
Grants and sponsorships
Public Relations
$0
$0
$0
$0
$165,000
$165,000
Contract
Research and Strategy
$0
$0
$0
$0
$65,000
$145,000
Research and marketing strategy
Special Initiatives
$0
$0
$0
$0
$625,000
$685,000
Economic Recovery, Educational
Initiatives, Matching Incentives
Permitting and Small Business Assistance
$0
$0
$0
$0
$500
$75,000
Fund Balances/Reserves
$0
$0
$0
$0
$0
$958,000
Expenditure Grand Total
$6,916,888
$7,503,237
$10,069,575
$11,401,352
$9,136,235
$11,595,000
$0
Revenues Minus Expenditures
$609,616
$877,957
-$849,575
$1,296,735
$285,165
so
so
City of Miami
Legislation
Resolution: R-20-0222
City Hall
3500 Pan American Drive
Miami, FL 33133
www.miamigov.com
File Number: 7556 Final Action Date: 7/23/2020
A RESOLUTION OF THE MIAMI CITY COMMISSION COMPUTING A
PROPOSED MILLAGE RATE FOR THE MIAMI DOWNTOWN DEVELOPMENT
AUTHORITY OF THE CITY OF MIAMI, FLORIDA ("DDA") FOR THE FISCAL
YEAR BEGINNING OCTOBER 1, 2020 AND ENDING SEPTEMBER 30, 2021;
AUTHORIZING THE DDA'S EXECUTIVE DIRECTOR TO SUBMIT SAID
PROPOSED MILLAGE RATE AND STATUTORILY DEFINED ROLLED -BACK
RATE TO THE MIAMI-DADE COUNTY PROPERTY APPRAISER AND TAX
COLLECTOR TOGETHER WITH THE DATES, TIMES, LOCATIONS, OR
VIRTUAL MEETING FORMAT OF THE PUBLIC HEARINGS AT WHICH THE
CITY COMMISSION WILL CONSIDER THE PROPOSED MILLAGE RATE, THE
DDA'S TENTATIVE BUDGET, THE TENTATIVE MILLAGE, FINAL MILLAGE,
AND FINAL BUDGET 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 Miami
Downtown Development Authority of the City of Miami, Florida's ("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:
City of Miami Page 1 of 2 File ID: 7556 (Revision: A) Printed On: 7/31/2020
File ID: 7556 Enactment Number: R-20-0222
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 DDA's rolled back rate is 0.4599 mills.
Section 3. The proposed millage rate for the DDA for the Fiscal Year beginning October
1, 2020 and ending September 30, 2021 is 0.4681 mills, which is 1.78% more than the rolled
back rate.
Section 4. The Executive Director is hereby authorized' to submit forthwith the rolled
back rate and the proposed millage rate for the DDA to the Property Appraiser and to the Tax
Collector together with the dates, times, locations, or virtual meeting format at which the City
Commission will hold public hearings to consider the proposed millage rate, the DDA's tentative
budget, tentative millage, final millage, and final budget for said fiscal year as follows:
September 10, 2020 at 5:05 P.M. in the Commission Chambers at City Hall, 3500 Pan
American Drive, Miami, Florida and September 24, 2020 at 5:05 P.M. in the Commission
Chambers at City Hall, 3500 Pan American Drive, Dinner Key, Miami, Florida, or such other
times, dates, locations, or virtual meeting format as determined by the City Commission,
provided to the Property Appraiser and Tax Collector, and publicly noticed by the City Clerk in
accordance with 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:
nde(�City ttor ey 7/31/2020
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.
z 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.
City of Miami Page 2 of 2 File ID: 7556 (Revision: A) Printed on: 7/31/2020
City of Miami
Master Report
Enactment Number: R-20-0222
City Hall
3500 Pan American Drive
Miami, FL 33133
www.miamigov.com
File Number: 7556
Revision: A
File Name: Proposed Millage for FY20-21 DDA
Requesting Dept: Downtown Development Authority
File Type: Resolution Status: ADOPTED WITH
MODIFICATION(S)
Controlling Body: City Commission
Introduced: 6/15/2020
Final Action Date: 7/23/2020
Title: A RESOLUTION OF THE MIAMI CITY COMMISSION COMPUTING A PROPOSED
MILLAGE RATE FOR THE MIAMI DOWNTOWN DEVELOPMENT AUTHORITY OF THE
CITY OF MIAMI, FLORIDA ("DDA") FOR THE FISCAL YEAR BEGINNING OCTOBER 1,
2020 AND ENDING SEPTEMBER 30, 2021; AUTHORIZING THE DDA'S EXECUTIVE
DIRECTOR TO SUBMIT SAID PROPOSED MILLAGE RATE AND STATUTORILY
DEFINED ROLLED -BACK RATE TO THE MIAMI-DADE COUNTY PROPERTY
APPRAISER AND TAX COLLECTOR TOGETHER WITH THE DATES, TIMES,
LOCATIONS, OR VIRTUAL MEETING FORMAT OF THE PUBLIC HEARINGS AT
WHICH THE CITY COMMISSION WILL CONSIDER THE PROPOSED MILLAGE RATE,
THE DDA'S TENTATIVE BUDGET, THE TENTATIVE MILLAGE, FINAL MILLAGE, AND
FINAL BUDGET FOR SAID FISCAL YEAR.
Notes:
Links:
Attachments: 7556 Back -Up Documents (PDF)
7556 Pre -Legislation (PDF)
7556 Back -Up from Law Dept (PDF)
History of Legislative File:
Revision: Acting Body: Date: Action: Result:
Christopher M Rose 7/6/2020 Budget Review Completed
Victoria Mendez 7/14/2020 Approved Form and Completed
Correctness
City Commission 7/23/2020 Meeting Completed
City Commission 7/23/2020 ADOPTED WITH Passed
MODIFICATION(S)
A Victoria Mendez 7/31/2020 Approved Form and Completed
Correctness with Modification(s)
A Mayor's Office 7/31/2020 Unsigned by the Mayor Completed
A City Clerk's Office 7/31/2020 Signed and Attested by the City Completed
Clerk
A City Clerk's Office 7/31/2020 Rendered Completed
City of Miami Page 1 of 1 Printed on: 7/31/2020
CERTIFICATION OF TAXABLE VALUE
FLORIDA
Reset Form
Print Form
DR-420
R.5/12
Rule 12D-16.002
Florida Administrative Code
Effective 11/12
Year: 2020
County: MIAMI-DADE
Principal Authority :
Downtown Dev. Authority of The City of Miami
Taxing Authority :
DADE CO DOWNTOWN DEV AUTH
SECTION I : COMPLETED BY PROPERTY APPRAISER
1.
Current year taxable value of real property for operating purposes
$ 21,495,531,164
(1)
2.
Current year taxable value of personal property for operating purposes
$ 1,066,500,754
(2)
3.
Current year taxable value of centrally assessed property for operating purposes
$ 39,968,434
(3)
4.
Current year gross taxable value for operating purposes (Line 1 plus Line 2 plus Line 3)
$ 22,602,000,352
(4)
5.
Current year net new taxable value (Add new construction, additions, rehabilitative
improvements increasing assessed value by at least 100%, annexations, and tangible
personal property value over 115% of the previous year's value. Subtract deletions.)
$ 1,596,590,448
(5)
6.
Current year adjusted taxable value (Line 4 minus Line 5)
$ 21,005,409,904
(6)
7.
Prior year FINAL gross taxable value from prior year applicable Form DR-403 series
$ 20,637,666,607
(7)
8
Does the taxing authority include tax increment financing areas? If yes, enter number
of worksheets (DR-420TIF) attached. If none, enter 0
YES
Number
0
(8)
NO
9.
Does the taxing authority levy a voted debt service millage or a millage voted for 2
years or less under s. 9(b), Article VII, State Constitution? If yes, enter the number of
DR-420DEBT, Certification of Voted Debt Millage forms attached. If none, enter 0
YES
Number
0
(9)
✓ NO
SIGN
HERE
Property Appraiser Certification
I certify the taxable values above are correct to the best of my knowledge.
Signature of Property Appraiser:
Electronically Certified by Property Appraiser
Date :
7/1/2020 3:23 PM
SECTION II : COMPLETED BY TAXING AUTHORITY
If this portion of the form is not completed in FULL your taxing authority will be denied TRIM certification and
possibly lose its millage levy privilege for the tax year. If any line is not applicable, enter -0-.
10.
Prior year operating millage levy (If prioryear millage was adjusted then use adjusted
millage from Form DR-422)
0.4681 per $1,000
(10)
11.
Prior year ad valorem proceeds (Line 7 multiplied by Line 10, divided by 1,000)
$ 9,660,492
(11)
12
Amount, if any, paid or applied in prior year as a consequence of an obligation measured by a
dedicated increment value (Sum of either Lines 6c or Line 7a for all DR-420T1F forms)
$ 0
(12)
13.
Adjusted prior year ad valorem proceeds (Line 11 minus Line 12)
$ 9,660,492
(13)
14.
Dedicated increment value, if any (Sum of either Line 6b or Line 7e for all DR-420T1F forms)
$ 0
(14)
15.
Adjusted current year taxable value (Line 6 minus Line 14)
$ 21,005,409,904
(15)
16.
Current year rolled -back rate (Line 13 divided by Line 15, multiplied by 1,000)
0.4599 per $1000
(16)
17.
Current year proposed operating millage rate
0.4681 per $1000
(17)
18.
Total taxes to be levied at proposed millage rate (Line 17 multiplied by Line 4, divided
by 1,000)
$ 10,579,996
(18)
Continued on page 2
DR-420
R. 5/12
Page 2
19.
County
TYPE of principal authority (check one)
Municipality
/
Independent Special District
Water Management District
(19)
20.
Applicable taxing authority (check one)
,/
Principal Authority Dependent Special District
MSTU Water Management District Basin
(20)
21.
Is millage levied in more than one county? (check one) Yes
./
No
(21)
DEPENDENT SPECIAL DISTRICTS AND MSTUs
STOP HERE - SIGN AND SUBMIT
22.Enter
the total adjusted prior year ad valorem proceeds of the principal authority, all
dependent special districts, and MSTUs levying a millage. (The sum of Line 13 from all DR-420
forms)
$ 9,660,492
(22)
23.
Current year aggregate rolled -back rate (Line 22 divided by Line 15, multiplied by 1,000)
0.4599 per $1,000
(23)
24.
Current year aggregate rolled -back taxes (Line 4 multiplied by Line 23, divided by 1,000)
$ 10,394,660
(24)
25.
Enter total of all operating ad valorem taxes proposed to be levied by the principal
taxing authority, all dependent districts, and MSTUs, if any. (The sum of Line 18 from all
DR-420 forms)
$ 10,579,996
(25)
26.Current
year proposed aggregate millage rate (Line 25 divided by Line 4, multiplied
by 1,000)
0.4681 per $1,000
(26)
27
Current year proposed rate as a percent change of rolled -back rate (Line 26 divided by
Line 23, minus 1, multiplied by 100)
1.78 %
(27)
First public
budget hearing
g g
Date :
9/10/2020
Time :
5:05 PM EST
Place :
City Hall, City Commission Chambers, 3500 Pan American
Drive, Miami, Florida (305) 579-6675
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 :
7/27/2020 5:24 PM
Title :
CHRISTINA CRESPI, EXECUTIVE DIRECTOR
Contact Name and Contact Title :
IVONNE BERRIOS, SR MANAGER, ACCOUNTING AND
FINANCE
Mailing Address :
200 S. BISCAYNE BLVD, STE 2929
Physical Address :
200 S. BISCAYNE BLVD., SUITE 2929
City, State, Zip :
MIAMI, FL 33131
Phone Number :
(305)579-6675
Fax Number :
(305)371-2423
Instructions on page 3
CERTIFICATION OF TAXABLE VALUE
INSTRUCTIONS
DR-420
R. 5/12
Page 3
"Principal Authority" is a county, municipality, or independent special district (including water management districts).
"Taxing Authority" is the entity levying the millage. This includes the principal authority, any special district dependent to the
principal authority, any county municipal service taxing unit (MSTU), and water management district basins.
Each taxing authority must submit to their property appraiser a DR-420 and the following forms, as applicable:
• DR-420TIF, Tax Increment Adjustment Worksheet
• DR-420DEBT, Certification of Voted Debt Millage
• DR-420MM-P, Maximum Millage Levy Calculation - Preliminary Disclosure
Section I: Property Appraiser Section II: Taxing Authority
Use this DR-420 form for all taxing authorities except school Complete Section II. Keep one copy, return the original and
districts. Complete Section I, Lines 1 through 9, for each county, one copy to your property appraiser with the applicable
municipality, independent special district, dependent special DR-420TIF, DR-420DEBT, and DR-420MM-P within 35 days
district, MSTU, and multicounty taxing authority. Enter only of certification. Send one copy to the tax collector. "Dependent
taxable values that apply to the taxing authority indicated. Use a special district" (ss. 200.001(8)(d) and 189.403(2), F.S.)
separate form for the principal authority and each dependent means a special district that meets at least one of the
district, MSTU and water management district basin. following criteria:
Line 8 • The membership of its governing body is identical to that of
the governing body of a single county or a single
municipality.
Complete a DR-420TIF for each taxing authority making
payments to a redevelopment trust fund under Section 163.387
(2)(a), Florida Statutes or by an ordinance, resolution or • All members of its governing body are appointed by the
agreement to fund a project or to finance essential infrastructure. governing body of a single county or a single
municipality.
Check "Yes" if the taxing authority makes payments to a
redevelopment trust fund. Enter the number of DR-420TIF forms
attached for the taxing authority on Line 8. Enter 0 if none.
Line 9
Complete a DR-420DEBT for each taxing authority levying either
a voted debt service millage (s.12, Article VII, State Constitution)
or a levy voted for two years or less (s. 9(b), Article VII, State
Constitution).
Check "Yes" if the taxing authority levies either a voted debt
service millage or a levy voted for 2 years or less (s. 9(b), Article
VII, State Constitution). These levies do not include levies
approved by a voter referendum not required by the State
Constitution. Complete and attach DR-420DEBT. Do not
complete a separate DR-420 for these levies.
Send a copy to each taxing authority and keep a copy. When the
taxing authority returns the DR-420 and the accompanying forms,
immediately send the original to:
Florida Department of Revenue
Property Tax Oversight - TRIM Section
P. O. Box 3000
Tallahassee, Florida 32315-3000
• During their unexpired terms, members of the special
district's governing body are subject to removal at will by
the governing body of a single county or a single
municipality.
• The district has a budget that requires approval through an
affirmative vote or can be vetoed by the governing body
of a single county or a single municipality.
"Independent special district" (ss. 200.001(8)(e) and 189.403
(3), F.S.) means a special district that is not a dependent
special district as defined above. A district that includes more
than one county is an independent special district unless the
district lies wholly within the boundaries of a single
municipality.
"Non -voted millage" is any millage not defined as a "voted
millage" in s. 200.001(8)(f), F.S.
Lines 12 and 14
Adjust the calculation of the rolled -back rate for tax increment
values and payment amounts. See the instructions for
DR-420TIF. On Lines 12 and 14, carry forward values from
the DR-420TIF forms.
Line 24
Include only those levies derived from millage rates.
All TRIM forms for taxing authorities are available on our website at
http://dor.myflorida.com/dor/property/trim
FLORIDA
Reset Form
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: 2020
County: MIAMI-DADE
Principal Authority :
Downtown Dev. Authority of The City of Miami
Taxing Authority :
DADE CO DOWNTOWN DEV AUTH
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, 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
0.4599 per $1,000
(2)
3.
Prior year maximum millage rate with a majority vote from 2018, Form DR-420MM, Line 13
0.4643 per $1,000
(3)
4.
Prior year operating millage rate from Current Year Form DR-420, Line 10
0.4681 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)
0.4599 per $1,000
(11)
12.
Adjustment for change in per capita Florida personal income (See Line 12 Instructions)
1.0322
(12)
13.
Majority vote maximum millage rate allowed (Line 11 multiplied by Line 12)
0.4747 per $1,000
(13)
14.
Two-thirds vote maximum millage rate allowed (Multiply Line 13 by 1.10)
0.5222 per $1,000
(14)
15.
Current year adopted millage rate
0.0000 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.
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).
0.4747 per $1,000
(17)
18.
Current year gross taxable value from Current Year Form DR-420, Line 4
$ 22,602,000,352
(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).
$ 0
(19)
20'
Total taxes levied at the maximum millage rate (Line 17 multiplied by Line 18, divided
by 1,000).
$ 10,729,170
(20)
DEPENDENT SPECIAL DISTRICTS AND MSTUs
STOP
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 Line 21).
$ 0
(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 (Line 20 plus Line 23).
$ 10,729,170
(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 :
Date :
Title :
CHRISTINA CRESPI, EXECUTIVE DIRECTOR
Contact Name and Contact Title :
IVONNE BERRIOS, SR MANAGER, ACCOUNTING AND
FINANCE
Mailing Address :
200 S. BISCAYNE BLVD, STE 2929
Physical Address :
200 S. BISCAYNE BLVD., SUITE 2929
City, State, Zip :
MIAMI, FL 33131
Phone Number :
(305)579-6675
Fax Number :
(305)371-2423
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.
Instructions on page 3
MAXIMUM MILLAGE LEVY CALCULATION
FINAL DISCLOSURE
INSTRUCTIONS
General 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
2019 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 2018 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 2018 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
FLORIDA
Reset Form
MAXIMUM MILLAGE LEVY CALCULATION
PRELIMINARY DISCLOSURE
For municipal governments, counties, and special districts
Print Form
DR-420MM-P
R.5/12
Rule 12D-16.002
Florida Administrative Code
Effective 11/12
Year: 2020
County: MIAMI-DADE
Principal Authority :
Downtown Dev. Authority of The City of Miami
Taxing Authority:
DADE CO DOWNTOWN DEV AUTH
1
Is your taxing authority a municipality or independent special district that has levied
ad valorem taxes for less than 5 years?
(1)
Yes
I 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
0.4599 per $1,000
(2)
3.
Prior year maximum millage rate with a majority vote from 2019 Form DR-420MM, Line 13
0.4643 per $1,000
(3)
4.
Prior year operating millage rate from Current Year Form DR-420, Line 10
0.4681 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)
0.4599 per $1,000
(11)
12.
Adjustment for change in per capita Florida personal income (See Line 12 Instructions)
1.0322
(12)
13.
Majority vote maximum millage rate allowed (Line 11 multiplied by Line 12)
0.4747 per $1,000
(13)
14.
Two-thirds vote maximum millage rate allowed (Multiply Line 13 by 1.10)
0.5222 per $1,000
(14)
15.
Current year proposed millage rate
0.4681 per $1,000
(15)
16.
Minimum vote required to levy proposed 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 proposed 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 proposed rate. Enter Line 15 on Line 17.
d. Referendum: The maximum millage rate is equal to the proposed 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)
0.4747 per $1,000
(17)
18.
Current year gross taxable value from Current Year Form DR-420, Line 4
$ 22,602,000,352
(18)
Continued on page 2
Taxing Authority :
DADE CO DOWNTOWN DEV AUTH
DR 420MM P
R. 5/12
Page 2
19.
Current year proposed taxes (Line 15multiplied by Line 18, divided by 1,000)
$ 10,579,996
(19)
20.
Total taxes levied at the maximum millage rate (Line 17 multiplied by Line 18, divided
by 1,000)
$ 10,729,170
(20)
DEPENDENT SPECIAL DISTRICTS AND MSTUs
STOP
STOP HERE. SIGN AND SUBMIT.
21
Enter the current year proposed taxes of all dependent special districts & MSTUs levying
a millage . (The sum of all Lines 19 from each district's Form DR-420MM-P)
$ 0
(21)
22.
Total current year proposed taxes (Line 19 plus Line 21)
$ 10,579,996
(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-P)
$ 0
(23)
24.
Total taxes at maximum millage rate (Line 20 plus Line 23)
$ 10,729,170
(24)
Total Maximum Versus Total Taxes Levied
25
Are total current year proposed 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
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 :
7/27/2020 5:24 PM
Title :
CHRISTINA CRESPI, EXECUTIVE DIRECTOR
Contact Name and Contact Title :
IVONNE BERRIOS, SR MANAGER, ACCOUNTING AND
FINANCE
Mailing Address :
200 S. BISCAYNE BLVD, STE 2929
Physical Address :
200 S. BISCAYNE BLVD., SUITE 2929
City, State, Zip :
MIAMI, FL 33131
Phone Number :
(305)579-6675
Fax Number :
(305)371-2423
Complete and submit this form DR-420MM-P, Maximum Millage Levy Calculation -Preliminary Disclosure, to
your property appraiser with the form DR-420, Certification of Taxable Value.
Instructions on page 3
MAXIMUM MILLAGE LEVY CALCULATION
PRELIMINARY DISCLOSURE
INSTRUCTIONS
General Instructions
Each of the following taxing authorities must
complete a DR-420MM-P.
• 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
2020 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-P shows the preliminary maximum
millages and taxes levied based on your
proposed adoption vote. Each taxing authority
must complete, sign, and submit this form to
their property appraiser with their completed
DR-420, Certification of Taxable Value.
The vote at the final hearing and the resulting
maximum may change. After the final hearing,
each taxing authority will file a final Form
DR-420MM, Maximum Millage Levy Calculation
Final Disclosure, with Form DR-487, Certification
of Compliance, with the Department of Revenue.
Specific tax year references in this form are
updated each year by the Department.
Line Instructions
DR-420MM-P
R. 5/12
Page 3
Lines 5-10
Only taxing authorities that levied a 2019 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
2019 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 proposed 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 proposed millage rate. For
a millage requiring more than a majority vote, the proposed
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
CERTIFICATION OF FINAL TAXABLE VALUE
FLORIDA
Reset Form
Print Form
DR-422
R. 5/13
Rule 12D-16.002
Florida Administrative Code
Effective 5/13
Provisional
Year : 2020
County : MIAMI-DADE
Is VAB still in session? Yes No
Principal Authority :
Downtown Dev. Authority of The City of Miami
Check
./
type :
School District County Municipality
Independent Special District Water Management District
Taxing Authority :
DADE CO DOWNTOWN DEV AUTH
Check
/
type :
Principal Authority MSTU
Dependent Special District Water Management District Basin
SECTION I : COMPLETED BY PROPERTY APPRAISER
1.
Current year gross taxable value from Line 4, Form DR-420
$ 22,602,000,352
(1)
2.
Final current year gross taxable value from Form DR-403 Series
$ 0
(2)
3.
Percentage of change in taxable value (Line2 divided by Line 1, minus 1, multiplied by 100)
-100.00 %
(3)
The form it by
taxing authority must complete this and return to the property appraiser
time date
SIGN
HERE
Property Appraiser Certification
I certify the taxable values above are correct to the best of my knowledge.
Signature of Property Appraiser :
Date :
SECTION II : COMPLETED BY TAXING AUTHORITY
MILLAGE RATE ADOPTED BY RESOLUTION OR ORDINANCE AT FINAL BUDGET HEARING UNDER s. 200.065(2)(d), F.S.
If this portion of the form is not completed in full your taxing authority will be denied TRIM certification and possibly lose its millage
levy privilege for the tax year. If any line is inapplicable, enter N/A or -0-.
Non -Voted Operating Millage Rate (from resolution or ordinance)
4a.
County or municipal principal taxing authority
0.0000 per $1,000
(4a)
4b.
Dependent special district
0.0000 per $1,000
(4b)
4c.
Municipal service taxing unit (MSTU)
0.0000 per $1,000
(4c)
4d.
Independent Special District
0.0000 per $1,000
(4d)
4e.
School district Required Local Effort
0.0000 per $1,000
(4e)
Capital Outlay
0.0000 per $1,000
Discretionary Operating
0.0000 per $1,000
Discretionary Capital Improvement
0.0000 per $1,000
0.0000
Additional Voted Millage
0.0000 per $1,000
4f.
Water management district District Levy
0.0000 per $1,000
(4f)
Basin
0.0000 per $1,000
Are you going to adjust adopted millage ?
YES
NO
If No, STOP HERE, Sign and Submit.
Continued on page 2
Taxing Authority :
DR-422
R. 5/13
Page 2
COUNTIES, MUNICIPALITIES, SCHOOLS, and WATER MANAGEMENT DISTRICTS may adjust the non -voted millage rate only if the
percentage on Line 3 is greater than plus or minus 1%. (s. 200.065(6), F.S)
5
Unadjusted gross ad valorem proceeds
(Line 1 multiplied by Line 4a, 4e, or4fas applicable, divided by 1,000)
$ 0
(5)
6
Adjusted millage rate (Only if Line 3 is greater than plus or minus 1 %)
(Line 5 divided by Line 2 multiplied by 1,000)
0.0000 per $1000
(6)
MSTUs, DEPENDENT SPECIAL DISTRICTS, and INDEPENDENT SPECIAL DISTRICTS may adjust the non -voted millage rate only if
the percentage on Line 3 is greater than plus or minus 3% (s. 200.065(6), F.S.)
7
Unadjusted gross ad valorem proceeds
(Line 1 multiplied by Line 4b, 4c, or 4d as applicable, divided by 1,000)
$ 0
(7)
8
Adjusted Millage rate (Only if Line 3 is greater than plus or minus 3%)
(Line 7 divided byLine2, multiplied by 1,000)
0.0000 per $1000
(8)
S
/
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 :
Date :
Title :
CHRISTINA CRESPI, EXECUTIVE DIRECTOR
Contact Name and Contact Title :
IVONNE BERRIOS, SR MANAGER, ACCOUNTING AND
FINANCE
Mailing Address :
200 S. BISCAYNE BLVD, STE 2929
Physical Address :
200 S. BISCAYNE BLVD., SUITE 2929
City, State, Zip :
MIAMI, FL 33131
Phone Number :
(305)579-6675
Fax Number :
(305)371-2423
INSTRUCTIONS
SECTION I: Property Appraiser
1. Initiate a separate DR-422 form for each DR-420, Certification of Taxable Value, and DR-420S, Certification of School
Taxable Value, submitted.
2. Complete Section 1 and sign.
3. Send the original to the taxing authority and keep a copy.
SECTION II: Taxing Authority
1. Complete Section II and sign.
2. Return the original to the property appraiser.
3. Keep a copy for your records.
4. Send a copy to the tax collector.
5. Send a copy with the DR-487, Certification of Compliance, to the Department of Revenue at the address below. Send
separately if the DR-487 was previously sent to the Department.
Florida Department of Revenue
Property Tax Oversight - TRIM Section
P. O. Box 3000
Tallahassee, Florida 32315 - 3000
All taxing authorities must complete Line 4, millages adopted by resolution/ordinance at final budget hearing.
Counties, municipalities, schools, and water management districts may complete Line 5 and Line 6 only when Line 3 is greater than plus or
minus 1%. (s. 200.065(6), F.S.)
MSTUs, dependent special districts, and independent special districts may adjust the non -voted millage rate only when Line 3 is greater than
plus or minus 3%. (s. 200.065(6), F.S.)
Adjusted millage rate must comply with statutes. The adjusted millage rate entered on Line 6 or Line 8 cannot exceed the rate allowed by other
provisions of law or the state constitution.
Multi -county and water management districts must complete a separate DR-422 for each county.
All TRIM forms for taxing authorities are available on our website at
http://dor.myflorida.com/dor/property/trim
CERTIFICATION OF FINAL TAXABLE VALUE
FLORIDA
Reset Form
Print Form
DR-422
R. 5/13
Rule 12D-16.002
Florida Administrative Code
Effective 5/13
Provisional
Year : 2020
County : MIAMI-DADE
Is VAB still in session? Yes No
Principal Authority :
Downtown Dev. Authority of The City of Miami
Check
./
type :
School District County Municipality
Independent Special District Water Management District
Taxing Authority :
DADE CO DOWNTOWN DEV AUTH
Check
/
type :
Principal Authority MSTU
Dependent Special District Water Management District Basin
SECTION I : COMPLETED BY PROPERTY APPRAISER
1.
Current year gross taxable value from Line 4, Form DR-420
$ 22,602,000,352
(1)
2.
Final current year gross taxable value from Form DR-403 Series
$ 0
(2)
3.
Percentage of change in taxable value (Line2 divided by Line 1, minus 1, multiplied by 100)
-100.00 %
(3)
The form it by
taxing authority must complete this and return to the property appraiser
time date
SIGN
HERE
Property Appraiser Certification
I certify the taxable values above are correct to the best of my knowledge.
Signature of Property Appraiser :
Date :
SECTION II : COMPLETED BY TAXING AUTHORITY
MILLAGE RATE ADOPTED BY RESOLUTION OR ORDINANCE AT FINAL BUDGET HEARING UNDER s. 200.065(2)(d), F.S.
If this portion of the form is not completed in full your taxing authority will be denied TRIM certification and possibly lose its millage
levy privilege for the tax year. If any line is inapplicable, enter N/A or -0-.
Non -Voted Operating Millage Rate (from resolution or ordinance)
4a.
County or municipal principal taxing authority
0.0000 per $1,000
(4a)
4b.
Dependent special district
0.0000 per $1,000
(4b)
4c.
Municipal service taxing unit (MSTU)
0.0000 per $1,000
(4c)
4d.
Independent Special District
0.0000 per $1,000
(4d)
4e.
School district Required Local Effort
0.0000 per $1,000
(4e)
Capital Outlay
0.0000 per $1,000
Discretionary Operating
0.0000 per $1,000
Discretionary Capital Improvement
0.0000 per $1,000
0.0000
Additional Voted Millage
0.0000 per $1,000
4f.
Water management district District Levy
0.0000 per $1,000
(4f)
Basin
0.0000 per $1,000
Are you going to adjust adopted millage ?
YES
NO
If No, STOP HERE, Sign and Submit.
Continued on page 2
Taxing Authority :
DR-422
R. 5/13
Page 2
COUNTIES, MUNICIPALITIES, SCHOOLS, and WATER MANAGEMENT DISTRICTS may adjust the non -voted millage rate only if the
percentage on Line 3 is greater than plus or minus 1%. (s. 200.065(6), F.S)
5
Unadjusted gross ad valorem proceeds
(Line 1 multiplied by Line 4a, 4e, or4fas applicable, divided by 1,000)
$ 0
(5)
6
Adjusted millage rate (Only if Line 3 is greater than plus or minus 1 %)
(Line 5 divided by Line 2 multiplied by 1,000)
0.0000 per $1000
(6)
MSTUs, DEPENDENT SPECIAL DISTRICTS, and INDEPENDENT SPECIAL DISTRICTS may adjust the non -voted millage rate only if
the percentage on Line 3 is greater than plus or minus 3% (s. 200.065(6), F.S.)
7
Unadjusted gross ad valorem proceeds
(Line 1 multiplied by Line 4b, 4c, or 4d as applicable, divided by 1,000)
$ 0
(7)
8
Adjusted Millage rate (Only if Line 3 is greater than plus or minus 3%)
(Line 7 divided byLine2, multiplied by 1,000)
0.0000 per $1000
(8)
S
/
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 :
Date :
Title :
CHRISTINA CRESPI, EXECUTIVE DIRECTOR
Contact Name and Contact Title :
IVONNE BERRIOS, SR MANAGER, ACCOUNTING AND
FINANCE
Mailing Address :
200 S. BISCAYNE BLVD, STE 2929
Physical Address :
200 S. BISCAYNE BLVD., SUITE 2929
City, State, Zip :
MIAMI, FL 33131
Phone Number :
(305)579-6675
Fax Number :
(305)371-2423
INSTRUCTIONS
SECTION I: Property Appraiser
1. Initiate a separate DR-422 form for each DR-420, Certification of Taxable Value, and DR-420S, Certification of School
Taxable Value, submitted.
2. Complete Section 1 and sign.
3. Send the original to the taxing authority and keep a copy.
SECTION II: Taxing Authority
1. Complete Section II and sign.
2. Return the original to the property appraiser.
3. Keep a copy for your records.
4. Send a copy to the tax collector.
5. Send a copy with the DR-487, Certification of Compliance, to the Department of Revenue at the address below. Send
separately if the DR-487 was previously sent to the Department.
Florida Department of Revenue
Property Tax Oversight - TRIM Section
P. O. Box 3000
Tallahassee, Florida 32315 - 3000
All taxing authorities must complete Line 4, millages adopted by resolution/ordinance at final budget hearing.
Counties, municipalities, schools, and water management districts may complete Line 5 and Line 6 only when Line 3 is greater than plus or
minus 1%. (s. 200.065(6), F.S.)
MSTUs, dependent special districts, and independent special districts may adjust the non -voted millage rate only when Line 3 is greater than
plus or minus 3%. (s. 200.065(6), F.S.)
Adjusted millage rate must comply with statutes. The adjusted millage rate entered on Line 6 or Line 8 cannot exceed the rate allowed by other
provisions of law or the state constitution.
Multi -county and water management districts must complete a separate DR-422 for each county.
All TRIM forms for taxing authorities are available on our website at
http://dor.myflorida.com/dor/property/trim
TO: All Property Appraisers, Tax Collectors, and Taxing Authorities
FROM: Florida Department of Revenue
Property Tax Oversight Program
DATE: August 7, 2020
SUBJECT: Impact of COVID-19 on the TRIM Process — Public Participation in TRIM
Hearings
COVID-19 has brought many challenges to all levels of government. The Department of
Revenue understands that holding TRIM hearings is difficult in this environment. In
response to questions regarding TRIM hearings, we are providing additional guidance.
As we discussed in the July 31, 2020, Frequently Asked Questions document, the
purpose of the hearings is to allow the public to express comments regarding any ad
valorem proposed increases. This is perhaps the hardest part of holding virtual hearings.
Section 200.065(2)(e)1, Florida Statutes, states (in pertinent part):
During such discussion, the governing body shall hear comments regarding the
proposed increase and explain the reasons for the proposed increase over the
rolled -back rate. The general public shall be allowed to speak and to ask
questions prior to adoption of any measures by the governing body.
Public notification is made through the TRIM notice and through newspaper
advertisements. These notices must include all pertinent information to allow the public
to join the hearing, including website addresses, meeting numbers and passwords. Each
taxing authority should list this information on their website as well.
If the tentative or final virtual hearing system fails, the taxing authority should recess the
hearing so the hearing may be continued (see s. 200.065(2)(e)2., F.S.). The taxing
authority will publish a Notice of Continuation in a newspaper of general paid circulation
in the county. The taxing authority should also update their website to include the details
of the continued hearing.
The Notice of Continuation will be published two to five days before the taxing authority
continues the hearing, and the notice will state the date, time and place for the
continuation of the hearing. The taxing authority should include the entire page of the
newspaper and proof of publication for all TRIM advertisements in the TRIM package.
For more information on continuing a hearing, the 2020 TRIM Compliance Workbook -
Reqular Taxing Authorities and 2020 TRIM Compliance Workbook - School Districts are
on the Department's website for your reference.
An example of the Notice of Continuation follows.
NOTICE OF CONTINUATION
The Tentative/Final Budget Hearing held on (Date of Hearing)
For the (Name of Taxing Authority) was recessed and will be continued on
(DATE)
(TIME)
At
This hearing may be attended through electronic media by following the
instructions at the following link: (insert web link)
While holding hearings during the pandemic is difficult, if a taxing authority is found to
have not given the public reasonable access and opportunity to participate in a hearing,
the taxing authority may be subject to the following consequences:
The taxing authority must re -advertise and re -hold the TRIM hearing.
The Department of Revenue will direct the tax collector to withhold any funds
over the rolled -back rate until the Department determines the taxing authority is
in compliance.
The Department will withhold state revenue sharing until the Department
determines the taxing authority is in compliance.
Considering the information above, taxing authorities should ensure that they are
following the steps below:
The public must be allowed to ask questions and make comments during the
hearing.
When choosing the method of providing a virtual hearing, the taxing authority
should ensure the bandwidth is large enough to handle the expected large
number of participants.
The taxing authority's website must contain all the necessary information to allow
access to a virtual hearing, including all instructions and any required passcodes
or meeting identification numbers to ensure there are no barriers to participation.
The links to the virtual hearing must be tested and found to be correct and
working.
All advertisements and instructions must list the taxing authority's phone number
so taxpayers who experience technical issues in accessing the hearing can have
assistance in resolving those issues.
If you have any questions regarding this matter, please consult with your county attorney
or contact the Department at TRIM@floridarevenue.com.
2
RESOLUTION NO. 024/2020
A RESOLUTION OF THE BOARD OF DIRECTORS OF THE
DOWNTOWN DEVELOPMENT AUTHORITY OF THE CITY OF
MIAMI, FLORIDA AUTHORIZING THE EXECUTIVE DIRECTOR
TO ESTABLISH A PROPOSED MILLAGE RATE FOR THE
DOWNTOWN DEVELOPMENT DISTRICT OF THE CITY OF
MIAMI, FLORIDA FOR THE FISCAL YEAR BEGINNING
OCTOBER 1, 2020 AND ENDING SEPTEMBER 30, 2021 AT 0.4681
MILLS.
WHEREAS, Section 200.065(2)(a)1, Florida Statutes (2019) ("Statute"), requires each taxing
authority to establish a proposed millage rate; and
WHEREAS, the Statute stipulates that the proposed millage rate be submitted to the Miami -Dade
County Property Appraiser and the Tax Collector; and
WHEREAS, the proposed millage rate reflects the levy necessary to realize property tax revenues
anticipated in the Fiscal Year 2020-2021 Budget for the Downtown Development Authority of the City of
Miami ("Miami DDA"); and
WHEREAS, the Statute requires that the proposed tax rate be included on tax notices; and
WHEREAS, the proposed millage rate submitted to the Property Appraiser is not binding but
necessary for the purpose of preparation of tax notices;
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF DIRECTORS OF THE
DOWNTOWN DEVELOPMENT AUTHORITY OF THE CITY OF MIAMI, FLORIDA:
Section 1. The recitals are true and correct and are adopted by reference and incorporated as
if fully set forth in this Section.
Section 2. The Miami DDA Board of Directors hereby authorizes the Executive Director to
establish a proposed millage rate for the Downtown Development District of the City of Miami, Florida
("District") for the Fiscal Year beginning October 1, 2020 and ending September 30, 2021 at 0.4681 mills.
Section 3. The Executive Director of the Miami DDA is instructed to submit said proposed
millage rate for the Downtown Development District of the City of Miami, Florida to the Miami -Dade
County Property Appraiser and Tax Collector.
Section 4. This Resolution shall become effective immediately upon its adoption.
PASSED AND ADOPTED this 10th day ofJuly, 2020.
Chif(ae�7 f8/0 ! 'i 'L_
Commissioner Manolo Keyes, Chainnan
Christina Crespi, Executive Director
Secretary to the Board ofDirectors
RESOLUTION NO. 025/2020
A RESOLUTION OF THE BOARD OF DIRECTORS OF THE MIAMI
DOWNTOWN DEVELOPMENT AUTHORITY OF THE CITY OF MIAMI,
FLORIDA ("MIAMI DDA"), WITH ATTACHMENT(S), APPROVING THE
PRELIMINARY ANNUAL BUDGET OF THE MIAMI DDA FOR THE FISCAL
YEAR BEGINNING OCTOBER 1, 2020 AND ENDING SEPTEMBER 30, 2021
("FISCAL YEAR"); REQUESTING THAT THE MIAMI CITY COMMISSION
ESTABLISH THE MILLAGE TO SUPPORT THE FINANCIAL REQUIREMENTS
OF THE BUDGET; AUTHORIZING THE EXECUTIVE DIRECTOR OF THE
MIAMI DDA TO EXPEND FUNDS FOR THE BUDGET; DIRECTING THE
EXECUTIVE DIRECTOR TO FILE A DETAILED STATEMENT OF THE
PROPOSED EXPENDITURES AND ESTIMATED REVENUES FOR THE
FISCAL YEAR WITH THE CITY CLERK OF THE CITY OF MIAMI AFTER
ADOPTION AND ESTABLISHMENT OF THE MILLAGE BY THE MIAMI CITY
COMMISSION; AND FURTHER DIRECTING THE EXECUTIVE DIRECTOR TO
FORWARD A COPY OF THIS RESOLUTION TO THE OFFICIALS STATED
HEREIN.
WHEREAS, the Miami Downtown Development Authority of the City of Miami, Florida
("Miami DDA") has prepared a preliminary budget ("Budget") for the Fiscal Year beginning
October 1, 2020 and ending September 30, 2021 ("Fiscal Year"); and
WHEREAS, the Board of Directors of the Miami DDA has reviewed the Budget based on
the Estimated Tax Roll provided by Miami -Dade County; and
WHEREAS, the Board of Directors of the Miami DDA fmds that the Budget is necessary
in order to further the objectives of the Miami DDA as authorized by the Code of the City of Miami,
Florida, as amended;
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF DIRECTORS OF THE
MIAMI DOWNTOWN DEVELOPMENT AUTHORITY OF THE CITY OF MIAMI, FLORIDA:
Section 1. The recitals are true and correct and are adopted by reference and
incorporated as if fully set forth in this Section_
Section 2. The Budget of the Miami DDA as submitted by the Executive Director,
attached and incorporated as Exhibit "A", is approved.
Section 3. The following appropriations for the Fiscal Year are hereby made for the
purposes of financing the operations and other legal and proper purposes of the Miami DDA:
GENERAL FUNO
Revenue Sources
Ad valorem Tar Levy S 10,580.000
Reimbursements 1,015,000
Total Revenues 11.595,000
Use of Funds
General Expenses 3.332,350
Leadership, Advocacy and Oper Lions 881.000
Urbanism 5,136,000
Enterprise 1,367,650
Setdotal 10,637,000
Fund Balances and Reserves 956,000
'rota/ Uses 13595,000
Section 4. The Miami City Commission is urged to approve the Budget and to
establish the millage as authorized by law to support the financial requirements of the Budget.
Section 5. The Executive Director is authorized to expend funds, including any salary
modifications as required, as provided in the Budget after adoption and establishment of the millage
by the Miami City Commission beginning October 1, 2020.
Section 6. The Executive Director is authorized to transfer two million dollars ($2M)
from the Money Market Account to the Economic Recovery Reserve Money Market Account
already opened at Citibank, N.A. The account has a balance of approximately one million dollars
($1 M) and with the transfer will totaled approximately three million dollars ($3M) in reserves. This
reserve account is created to subsidize any loss of revenues anticipated in future fiscal years. The
funds will be transferred from the carryover funds from prior years with no other fiscal impact on
the Budget.
Section 7. The Executive Director is directed to prepare and file with the City Clerk
of the City of Miami, Florida ("Clerk") a detailed statement of the proposed expenditures and
estimated revenues for the Fiscal Year, which shall be entitled "Annual Budget of the Miami
Downtown Development Authority: Fiscal Year October 1, 2020 through September 30, 2021".
Section 8. The Executive Director is directed to forward a copy of this Resolution
and the attachment(s) with the Mayor and Members of the City Commission, the City Manager,
the City's Director of Management and Budget, and the Clerk.
Section 9. This Resolution shall become effective immediately upon its adoption.
Al 1'ES
Ivonne.de.la.V_ega.
Secretary to the Board of the Directo
PASSED AND ADOPTED this loth day of July, 2020.
Commissioner Manolo Re es, Chairman
Christina Crespi, Executive Director