HomeMy WebLinkAboutR-25-0137City of Miami
Resolution R-25-0137
Legislation
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
City of Miami Page 1 of 3 File ID: 17423 (Revision:) Printed On: 8/21/2025
File ID: 17423 Enactment Number: R-25-0137
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.
City of Miami Page 2 of 3 File ID: 17423 (Revision:) Printed on: 8/21/2025
File ID: 17423 Enactment Number: R-25-0137
APPROVED AS TO FORM AND CORRECTNESS:
ge Wy j ng III, City ttor' -y 4/1/2025
City of Miami Page 3 of 3 File ID: 17423 (Revision:) Printed on: 8/21/2025