HomeMy WebLinkAboutAgenda Item Summary FormAGENDA ITEM SUMMARY FORM
File ID: #17423
Date: 04/01/2025
Commission Meeting Date: 04/10/2025
Requesting Department: Office of the City
Attorney and City Manager's Office
Sponsored By:
District Impacted: All
Type: Resolution
Subject: Authorize CA Legal Proceedings - Miami Dade County Tax Collector
Purpose of Item:
A resolution of the Miami City Commission authorizing the City Attorney to take any and
all action(s) necessary, in law or equity, regarding the commission fee the Miami Dade
County Tax Collector intends to collect on the amount of all real and tangible personal
property taxes and special assessments collected and remitted in the city for the fiscal
year 2025-2026 commencing on October 1, 2025, and ending September 30, 2026, and
future fiscal years.
Background of Item:
On November 6, 2018, voters in the State of Florida adopted Amendment 10 to the
State of Florida ("State") Constitution. As a result of Amendment 10, on January 7,
2025, the Miami -Dade County Tax Collector ("Tax Collector"), among other offices,
became a constitutional office operating independently from Miami -Dade County
government.
On or about December 20, 2024, the City of Miami ("City") received a letter from the Tax
Collector stating that beginning on October 1, 2025, "[i]n accordance with Florida
Statute 192.091 (2), the Office of the Tax Collector will begin charging a commission on
the amount of all real and tangible personal property taxes and special assessments
collected and remitted in Miami -Dade County ...." ("Fee Letter").
In the Fee Letter the Tax Collector estimated that the City's commission fee beginning
October 1, 2025, was estimated to be over $9 Million Dollars.
Subsequent projections provided by the Tax Collector show that the estimated
commission fee has increased to be in excess of $12 Million Dollars.
Section 192.091(2), Fla. Stats., as amended ("F.S."), governs the commission fee the
Tax Collector may assess and collect.
Pursuant to Section 192.091(2), F.S., the Tax Collector is limited to collecting fees upon
the amount of all real and tangible personal property taxes and special assessments
collected and remitted by the County, taxing districts, and special assessment districts.
The City is not a County, a taxing district, or a special assessment district as defined in
the applicable Florida Statutes and regulations and therefore, the Tax Collector is not
authorized under Section 192.091(2), F.S., to assess and collect the commission fee
against the City.
On March 20, 2025, the City Manager sent a letter ("City Letter") to the Tax Collector
advising him that he is not authorized under Section 192.091(2), F.S., to assess and
collect the commission fee against the City and requesting the Tax Collector to rescind
the Fee Letter within ten (10) calendar days after receipt of the City Letter.
As of the date of the adoption of this Resolution, the City has not received a response to
the City Letter.
The City disagrees with the Tax Collector's position to withhold the commission fee form
the City's ad valorem tax revenues. The City is currently in the process of preparing its
Fiscal Year 2025-2026 budget commencing on October 1, 2025, and ending September
30, 2024 ("Fiscal Year 25-26").
Pursuant to Section 200.065, F.S., the City is required to have its proposed millage rate
to fund its tentative budget for the Fiscal Year 25-26 no later than August 4, 2025.
If the Tax Collector unlawfully assesses and collects the commission fee, it will reduce
the City ad valorem tax revenue and would affect the numerous governmental and
essential services the City provides its residents, business owners, visitors, and
property owners for FY 25-26.
If the Tax Collector unlawfully assesses and collects the commission fee, it may require
the City to unnecessarily increase its millage rate in order to provide the same level of
governmental and essential services the City provides its residents, business owners,
visitors, and property owners for FY 25-26 and future fiscal years.
Budget Impact Analysis
Item is Related to Revenue
Item has NOT an Expenditure
Item is NOT funded by Bonds
Total Fiscal Impact:
N/A
City Manager's Office
City Manager's Office
Legislative Division
Office of Management and Budget
Office of the City Attorney
Office of the City Attorney
City Commission
Office of the City Clerk
Reviewed B
Natasha Colebrook -Williams
Natasha Colebrook -Williams
Valentin J Alvarez
Marie Gouin
Xavier Alban
George K. Wysong III
Maricarmen Lopez
City Clerk's Office
Deputy City Manager Review
City Manager Review
Legislative Division Review
Budget Review
ACA Review
Approved Form and Correctness
Meeting
Rendered
Completed 04/01/2025 6:55 PM
Completed 04/01/2025 7:23 PM
Completed 04/01/2025 7:24 PM
Completed 04/01/2025 7:32 PM
Completed 04/01/2025 7:45 PM
Completed 04/01/2025 8:29 PM
Completed 04/10/2025 9:00 AM
Completed 04/17/2025 5:42 PM
City of Miami
Legislation
Resolution
Enactment Number: R-25-0137
City Hall
3500 Pan American Drive
Miami, FL 33133
www.miamigov.com
File Number: 17423 Final Action Date:4/10/2025
A RESOLUTION OF THE MIAMI CITY COMMISSION AUTHORIZING THE CITY
ATTORNEY TO TAKE ANY AND ALL ACTION(S) NECESSARY, IN LAW OR EQUITY,
REGARDING THE COMMISSION FEE THE MIAMI-DADE COUNTY TAX
COLLECTOR INTENDS TO COLLECT ON THE AMOUNT OF ALL REAL AND
TANGIBLE PERSONAL PROPERTY TAXES AND SPECIAL ASSESSMENTS
COLLECTED AND REMITTED IN THE CITY FOR THE FISCAL YEAR 2025-2026
COMMENCING ON OCTOBER 1, 2025, AND ENDING SEPTEMBER 30, 2026, AND
FUTURE FISCAL YEARS.
WHEREAS, on November 6, 2018, voters in the State of Florida adopted Amendment 10
to the State of Florida ("State") Constitution; and
WHEREAS, as a result of Amendment 10, on January 7, 2025, the Miami -Dade County
Tax Collector ("Tax Collector"), among other offices, became a constitutional office operating
independently from Miami -Dade County government; and
WHEREAS, on or about December 20, 2024, the City of Miami ("City") received a letter
from the Tax Collector stating that beginning on October 1, 2025, "[i]n accordance with Florida
Statute 192.091 (2), the Office of the Tax Collector will begin charging a commission on the
amount of all real and tangible personal property taxes and special assessments collected and
remitted in Miami -Dade County ...." ("Fee Letter"); and
WHEREAS, in the Fee Letter the Tax Collector estimated that the City's commission fee
beginning October 1, 2025, was estimated to be over $9 Million Dollars; and
WHEREAS, subsequent projections provided by the Tax Collector show that the
estimated commission fee has increased to be in excess of $12 Million Dollars; and
WHEREAS, Section 192.091(2), Fla. Stats., as amended ("F.S."), governs the
commission fee the Tax Collector may assess and collect; and
WHEREAS, pursuant to Section 192.091(2), F.S., the Tax Collector is limited to
collecting fees upon the amount of all real and tangible personal property taxes and special
assessments collected and remitted by the County, taxing districts, and special assessment
districts; and
WHEREAS, the City is not a County, a taxing district, or a special assessment district as
defined in the applicable Florida Statutes and regulations and therefore, the Tax Collector is not
authorized under Section 192.091(2), F.S., to assess and collect the commission fee against the
City; and
WHEREAS, on March 20, 2025, the City Manager sent a letter ("City Letter") to the Tax
Collector advising him that he is not authorized under Section 192.091(2), F.S., to assess and
collect the commission fee against the City and requesting the Tax Collector to rescind the Fee
Letter within ten (10) calendar days after receipt of the City Letter; and
WHEREAS, as of the date of the adoption of this Resolution, the City has not received a
response to the City Letter; and
WHEREAS, the City disagrees with the Tax Collector's position to withhold the
commission fee from the City's ad valorem tax revenues; and
WHEREAS, the City is currently in the process of preparing its Fiscal Year 2025-2026
budget commencing on October 1, 2025, and ending September 30, 2026 ("Fiscal Year 25-26");
and
WHEREAS, pursuant to Section 200.065, F.S., the City is required to have its proposed
millage rate to fund its tentative budget for the Fiscal Year 25-26 no later than August 4, 2025;
and
WHEREAS, if the Tax Collector unlawfully assesses and collects the commission fee, it
will reduce the City ad valorem tax revenue and would affect the numerous governmental and
essential services the City provides its residents, business owners, visitors, and property
owners for FY 25-26; and
WHEREAS, if the Tax Collector unlawfully assesses and collects the commission fee, it
may require the City to unnecessarily increase its millage rate in order to provide the same level
of governmental and essential services the City provides its residents, business owners,
visitors, and property owners for FY 25-26 and future fiscal years; and
WHEREAS, the City Commission finds that it is in the best interest of the City residents,
business owners, visitors, and property owners to authorize the City Attorney to take any and all
action(s) necessary, in law or equity, regarding the commission fee the Tax Collector intends to
impose on the City for FY 25-26 and future fiscal years; and
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. The City Commission hereby authorizes the City Attorney to take any
and all action(s) necessary, in law or equity, regarding the commission fee the Tax
Collector intends to assess and collect on the amount of all real and tangible personal
property taxes and special assessments collected and remitted in the City for FY 25-26
and future fiscal years.
Section 3. This Resolution shall become effective immediately upon its adoption.
APPROVED AS TO FORM AND CORRECTNESS:
rge = . Wyk ng III, C ty ttor -y 4/1/2025