HomeMy WebLinkAboutBack-Up DocumentsM I A M I•DADE
COUNTY
Daniella Levine Cava, Mayor
December 20, 2024
Francis Suarez, Mayor
City of Miami
444 SW 2nd Ave
Miami, FL. 33130
Re: Implementation of commission structure for Ad -Valorem tax collection
Dear Mr. Suarez,
Miami -Dade County
Office of the Tax Collector
200 NW 2"d Avenue
Miami, FL 33128
T 305-375-1521
Cire.Andino@miamidade.gov
miamidade.gov
miamidade.gov
As a result of the Florida Constitution Amendment 10 passing in 2018, the Miami -Dade County Office of the Tax
Collector will become an independent constitutionally elected office on January 7th, 2025. For the remainder of
Fiscal Year (FY) 2024-25, the Office of the Tax Collector will continue to operate under the budget approved by
the Miami -Dade Board of County Commissioners.
Effective October 1st, 2025, the Office of the Tax Collector will become a "Fee Office" and will be funded through
commissions and fees established under Florida State Statutes. In 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.
Because this change will have an impact on your FY 2025-26 budget development process, we are providing this
advance notice to provide sufficient time to adjust your budgets to address the reduction in tax proceeds your
municipality will receive.
To help you project the impact this change will have, we have included a projected commission impact report,
which is based on the distributions completed from November 1st, 2024 through December 10th, 2024. We will
continue to provide additional impact reports as we get closer to this change.
Any unused commission collected by our office will be reallocated and distributed to the respective taxing
authorities as mandated by state statute at the end of the fiscal year.
If you have any questions regarding this change or require further clarification, please do not hesitate to contact
our office.
Thank you for your attention to this matter.
Respectfully,
Gerardo Gomez, Interim Dire► or
Miami -Dade County Office ` the •x Collector
Funding Agency Agency Code Distribution Category
CIT rOF MIIiCMI
CITY OF MIAMI
CITY OF MIAMI CITY01
CITY OF MIAMI
CITY OF°MIAMI
CITY OF MIAMI
Miami -Dade Office of the Tax Collector - Projected Commission Impact - Run 12/12/202410:45AM
CITY01
—Any of. Real... —
CITYAI Real Estate Delinquent„ Real
CITY01 Tangible Property Delinquent
Real Estate Current
Tangible Property Current
Real Estates Delinquent, Real
CITY01 Tangible Property Delinquent
nt
CITY01 Tangible Property Current
CITY OF MIAMI CITY01
CITY°OF MIAMI C13 YA1
CITY OF MIAMI CITY01
Tangible Property Installment
P.ioperty'Delini
Real Estate Current, Real Estate Delinquent, Real Estate
Homestead
CITY01 Tangible Property Curr
CITY OF MIAMI CITY01 Real Estate Current, Real Estate Delinquent, Real Estate
Homestead, Real Estate Installment, Tangible Property
Current, Tangible Property Delinquent, Tangible Property
Installment
(Note) B: Commission - includes 1 % commission on Tangible Property and/or postage
Dstributon Dab (Month)
— Any —
November
November
November
;November
November
November
Novi
November
A: Allocated e: Commission C: Distributed Amt Distribution Dab Distribution ID
— >=1404 —
9/2024 1404
4.74
9,555.91
803,815.50
14,031.43
1,891,655.84
2,338.23
December 317,734,968.81
7
December, November 479,665,272.86
4.74
9,555.91 11/19/2024 1405
1406
803,815.50 11/19/2024 1407
14 507.76 - 1 /222024 14 39
14, 031.43 11 /22/2024 1411
507569.59 , ,, i IJ22/2024 1412
1,891,655.84
56,537 *t9 %6 560.096 95
2,338.23
50,,934.e2
130,427.96 317,604,540.85
7,341,234.84
238,515.68 479,426,757,18
11/22/2024 1413
11/27J2024 1414
11/27/2024 1415
12J3/2024 :14'17
12/3/2024 1420
D: Projected Commission Impact
— Allocated `.02-
38.30
191.14
1,310:663.38
16,076.71
280.62
37,833.52
46.77
1,018.72
6,354,763.86
146,824 86
9,593,396.97
(Note) D: Projected Commission Impact = 2% x A: Allocated
F1nriZta
ARTHUR NORIEGA, V
CITY MANAGER
March 20, 2025
Gerardo Gomez, Deputy Tax Collector
Miami -Dade County
Office of the Tax Collector
200 NW 2nd Avenue
Miami, FL 33128
P.O. BOX 330708
MIAMI, FLORIDA 33233-0708
(305) 250-5400
FAX (305) 250-5410
RE: Non -applicability of Tax Collector Commission for the collection of City of Miami
ad valorem taxes
Dear Mr. Gomez:
This letter is in response to the December 20, 2024, Letter ("Fee Letter") the City of Miami
("City") received from the Office of the Miami -Dade County Tax Collector ("Tax Collector") and
subsequent communications between the City and the County. In the Fee Letter, you note 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."
The City is aware that the Tax Collector's Office has become a "Fee Office." As you note
in the Fee Letter, the fees the Tax Collector is authorized to charged is governed by Section
192.091(2), Fla. Stats., as amended ("F.S."). After review of the Fee Letter by City staff and the
City Attorney's Office, it is the City's position that the City is not subject to the fees imposed
under Section 192.091(2), F.S., and the Tax Collector is not authorized to charge the fee against
the City. 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. Therefore, the Tax Collector is not authorized under Section 192.091(2), F.S., to
reduce the tax proceeds the City receives.
Therefore, the City respectfully requests that the Tax Collector rescind its Fee Letter and
issue a subsequent letter confirming that the Tax Collector will not be charging the fee against the
City within ten (10) calendar days from receipt of this Letter. We look forward to your response
confirming that the City is not subject to the fees under Section 192.091(2), F.S.
Document 2396661 2
Please do not hesitate to contact us if you wish to discuss this matter in further detail.
Sincerely,
Arthh`r Noriega V
City Manager
CC: Mayor Francis X. Suarez
Natasha Colebrook -Williams, Deputy City Manager
Barbara Hernandez, Assistant City Manager
Larry M. Spring, Assistant City Manager/Chief Financial Officer
George K. Wysong III, City Attorney
Xavier E. Alban, Deputy City Attorney
Document 2396661 2