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HomeMy WebLinkAboutAgenda Item Summary FormAGENDA ITEM SUMMARY FORM File ID: #14122 Date: 06/06/2023 Commission Meeting Date: 07/27/2023 Requesting Department: Office of Management and Budget Sponsored By: District Impacted: All Type: Resolution Subject: Setting the FY 2023-24 Millage Rate Cap Purpose of Item: To establish millage rate caps for the fiscal year ending September 30, 2024 at: General Operating 7.5539 Debt Service 0.3235 Total Millage Rate 7.8774 And to set the Budget Hearing dates as follows: First Budget Hearing- Saturday, September 9, 2023 at 10:00 am Second Budget Hearing- Thursday, September 28, 2023, at 5:05 pm Background of Item: See attached. Budget Impact Analysis Item is Related to Revenue Item is funded by Bonds Total Fiscal Impact: General Fund $542.783 Million, Debt Service (GOB) $25.956 Million Reviewed By 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 City Commission Office of the Mayor Office of the City Clerk Office of the City Clerk Marie Gouin Larry M. Spring Valentin J Alvarez Arthur Noriega V Xavier Alban Victoria Mendez Nicole Ewan Mayor's Office City Clerk's Office City Clerk's Office Department Head Review Assistant City Manager Review Legislative Division Review City Manager Review ACA Review Approved Form and Correctness Meeting Completed Completed Completed Completed Completed Completed Completed Unsigned by the Mayor Completed Signed and Attested by the City Clerk Completed Rendered Completed 06/13/2023 2:13 PM 07/18/2023 10:48 AM 07/18/2023 11:55 AM 07/18/2023 4:27 PM 07/18/2023 5:07 PM 07/18/2023 7:06 PM 07/27/2023 9:00 AM 08/04/2023 2:10 PM 08/04/2023 2:11 PM 08/07/2023 10:06 AM City of Miami Legislation Resolution Enactment Number: R-23-0319 City Hall 3500 Pan American Drive Miami, FL 33133 www.miamigov.com File Number: 14122 Final Action Date:7/27/2023 A RESOLUTION OF THE MIAMI CITY COMMISSION COMPUTING A PROPOSED MILLAGE RATE FOR THE CITY OF MIAMI ("CITY") FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2023, AND ENDING SEPTEMBER 30, 2024; AUTHORIZING AND DIRECTING THE CITY MANAGER TO SUBMIT BOTH SAID PROPOSED MILLAGE RATE AND THE STATUTORILY DEFINED ROLLED BACK MILLAGE RATE TO THE MIAMI-DADE COUNTY PROPERTY APPRAISER AND THE MIAMI-DADE COUNTY TAX COLLECTOR TOGETHER WITH THE DATES, TIMES, AND LOCATION OF THE CITY'S PUBLIC BUDGET HEARINGS AT WHICH THE CITY COMMISSION WILL CONSIDER THE PROPOSED MILLAGE RATE AND THE CITY'S TENTATIVE 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 millage rate; and WHEREAS, said proposed millage rate will reflect the levy necessary to fund the City of Miami's ("City") tentative budget other than the portion of the budget to be funded from sources other than ad valorem taxes; and WHEREAS, the proposed millage and the date, time, and location of the City's first public budget hearings ("First Public Budget Hearing") to consider the millage rate and proposed budget must be submitted to the Miami -Dade County ("County") Property Appraiser and the County Tax Collector and is not binding but is necessary for preparation of TRIM notices; 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; those exclusions 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 percent (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, Section 200.065(2)(d), Florida Statutes, requires that the tentative millage rate, the statutorily defined rolled back millage rate, the final budget, and the date, time, and place of the second public budget hearing ("Second Public Budget Hearing") must be advertised within fifteen (15) days of the First Public Budget Hearing; 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. A proposed millage rate for the City for the Fiscal Year beginning October 1, 2023, and ending September 30, 2024, is hereby computed as follows: General Operating Millage Debt Service Millage Total Millage Rate 7.5539 0.3235 7.8774 Section 3. The State of Florida statutorily defined rolled -back millage rate for the purpose of funding the Fiscal Year 2023-24 General Operating Budget for the City is 6.6055 mills. Section 4. The City's First Public Budget Hearing at which the City Commission will consider the proposed millage rate and the City's tentative budget for said fiscal year is hereby set for Saturday, September 9, 2023, at 10:00 A.M. in the City Commission Chambers at City Hall, 3500 Pan American Drive, Miami, Florida, or at such other time, date, location, as otherwise allowed by Florida laws. Section 5. The City's Second Public Budget Hearing at which the City Commission will consider the tentative millage rate, the statutorily defined rolled back millage rate, and the final budget for said fiscal year is hereby set for Thursday, September 28, 2023, at 5:05 P.M. in the City Commission Chambers at City Hall, 3500 Pan American Drive, Miami, Florida, or at such other time, date, location, as otherwise allowed by Florida laws. Section 6. The City Manager is hereby authorized' and directed to submit both said proposed millage rate and the statutorily defined rolled back millage rate for the City to the County Property Appraiser and to the County Tax Collector together with the date, time, and place at which the City Commission will hold the First Public Budget Hearing and the Second Public Budget Hearing. Section 7. This Resolution shall become effective immediately upon its adoption and signature of the Mayor.2 APPROVED AS TO FORM AND CORRECTNESS: ndez, City Attor ey 7/18/2023 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. 2 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.