HomeMy WebLinkAboutAgenda Item Summary FormAGENDA ITEM SUMMARY FORM
File ID: #9508
Date: 08/12/2021
Commission Meeting Date: 09/23/2021
Requesting Department: Downtown
Development Authority
Sponsored By:
District Impacted: All
Type: Resolution
Subject: Approve Final Millade FY '22 - Downtown Development Authority
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 final
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
final millage rate at 0.4681 mills and levies taxes for the fiscal year beginning October 1,
2021 and ending September 30, 2022.
The final millage rate is the same as the current year's rate. 2.43% Increase from the
0.4570 rollback rate.
Budget Impact Analysis
Item has NOT an Expenditure
Total Fiscal Impact:
N/A
Downtown Development Authority
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
Office of the City Attorney
Office of the City Attorney
City Commission
Office of the Mayor
Reviewed B
Christina Crespi
Pedro Lacret
Leon P Michel
Fernando Casamayor
Valentin J Alvarez
Arthur Noriega V
Xavier Alban
Barnaby L. Min
Victoria Mendez
Maricarmen Lopez
Mayor's Office
Department Head Review
Budget Analyst Review
Budget Review
Assistant City Manager Review
Legislative Division Review
City Manager Review
ACA Review
Deputy City Attorney Review
Approved Form and Correctness
Meeting
Signed by the Mayor
Completed
Completed
Completed
Completed
Completed
Completed
Completed
Completed
Completed
Completed
Completed
09/09/2021 12:03 PM
09/09/2021 6:26 PM
09/14/2021 1:57 PM
09/14/2021 4:01 PM
09/14/2021 4:19 PM
09/14/2021 5:27 PM
09/14/2021 5:52 PM
09/14/2021 6:25 PM
09/14/2021 7:06 PM
09/23/2021 5:05 PM
09/24/2021 3:32 PM
Office of the City Clerk City Clerk's Office
Signed and Attested by the City Clerk Completed 09/24/2021 3:35 PM
Office of the City Clerk City Clerk's Office Rendered Completed 09/24/2021 3:36 PM
City of Miami
Legislation
Resolution
Enactment Number: R-21-0399
City Hall
3500 Pan American Drive
Miami, FL 33133
www.miamigov.com
File Number: 9508 Final Action Date:9/23/2021
A RESOLUTION OF THE MIAMI CITY COMMISSION, WITH ATTACHMENTS,
PROPOSING AN ADDITIONAL FINAL 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; 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 THE DISTRICT FOR THE PURPOSE OF
FINANCING THE OPERATIONS OF THE MIAMI DOWNTOWN DEVELOPMENT
AUTHORITY OF THE CITY OF MIAMI, FLORIDA FOR THE FISCAL YEAR
BEGINNING OCTOBER 1, 2021 AND ENDING SEPTEMBER 30, 2022; PROVIDING
THAT SAID FINAL 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 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, the
boundaries of which are established in Section 14-27 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, Section 200.065, F.S., sets forth the method of computing, proposing, and
fixing a millage rate for ad valorem taxation; and
WHEREAS, Section 200.065(5)(a)(1), F.S., requires that the now final millage rate of
0.4681 mills would further require, at the time of a second hearing, a four -fifths (4/5ths)
affirmative vote of the City Commission on the final determination to adopt such final millage
rate; and
WHEREAS, on July 1, 2021, 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 $22,648,089,020, attached and
incorporated as Exhibit "B;" and
WHEREAS, the Miami DDA prepared a final budget for the Fiscal Year ("FY") beginning
October 1, 2021 and ending September 30, 2022 and computed a final millage rate of 0.4681
mills, which is necessary to fund the final budget other than the portion of the Miami DDA's
budget to be funded from sources other than ad valorem taxes; and
WHEREAS, on July 22, 2021, the City Commission adopted Resolution No. R-21-0317,
attached and incorporated as 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 final
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(2)(c), F.S., requires the City Commission to hold a duly
noticed first budget public hearing on the tentative millage rate and proposed budget which
occurred on September 13, 2021 and a second duly noticed budget public hearing on the final
budget and the final millage rate, with the form notice attached and incorporated as Exhibit "D;"
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, 2021 and ending September 30, 2022.
Section 3. The final millage rate herein adopted is 2.43% greater than the rolled -back
rate of 0.4570 mills.
Section 4. The Miami DDA's final millage rate adopted and the ad valorem taxes levied
pursuant to this Resolution shall be in addition to the fixing of the final 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 same.
Section 5. This Resolution shall neither repeal nor amend any other resolution or
ordinance adopting final millage rates or levying ad valorem taxes for the FY beginning October
1, 2021 and ending September 30, 2022 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: