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File ID: #17796
Resolution
Sponsored by: Commissioner Miguel Gabela, Commissioner Damian Pardo,
Commissioner Joe Carollo, Commissioner Ralph Rosado, Commissioner
Christine King
A RESOLUTION OF THE MIAMI CITY COMMISSION TO ESTABLISH A TAX RELIEF
PROGRAM FOR THE CITY OF MIAMI'S RESIDENTS WHO ARE SIXTY-FIVE (65) OR
OLDER TO REFUND AD VALOREM TAXES PAID BY THESE INDIVIDUALS WHO
ARE HOMESTEADED PROPERTY OWNERS ("SENIOR TAX RELIEF PROGRAM");
FURTHER DIRECTING THE CITY MANAGER TO ANALYZE THE FINANCIAL
IMPACT THE SENIOR CITIZEN TAX RELIEF PROGRAM ON THE CITY'S
REVENUES BASED ON A 100% REFUND, A 50% REFUND, AND A 25% REFUND
OF THE AD VALOREM TAXES PAID BY THESE INDIVIDUALS WHO ARE
HOMESTEADED PROPERTY OWNERS AND TO REPORT HIS FINDINGS AT THE
JULY 10, 2025 REGULAR CITY COMMISSION MEETING; PROVIDING FOR AN
EFFECTIVE DATE.
City of Miami
Legislation
Resolution
Enactment Number: R-25-0242
City Hall
3500 Pan American Drive
Miami, FL 33133
www.miamigov.com
File Number: 17796 Final Action Date:6/26/2025
A RESOLUTION OF THE MIAMI CITY COMMISSION TO ESTABLISH A TAX RELIEF
PROGRAM FOR THE CITY OF MIAMI'S RESIDENTS WHO ARE SIXTY-FIVE (65) OR
OLDER TO REFUND AD VALOREM TAXES PAID BY THESE INDIVIDUALS WHO
ARE HOMESTEADED PROPERTY OWNERS ("SENIOR TAX RELIEF PROGRAM");
FURTHER DIRECTING THE CITY MANAGER TO ANALYZE THE FINANCIAL
IMPACT THE SENIOR CITIZEN TAX RELIEF PROGRAM ON THE CITY'S
REVENUES BASED ON A 100% REFUND, A 50% REFUND, AND A 25% REFUND
OF THE AD VALOREM TAXES PAID BY THESE INDIVIDUALS WHO ARE
HOMESTEADED PROPERTY OWNERS AND TO REPORT HIS FINDINGS AT THE
JULY 10, 2025 REGULAR CITY COMMISSION MEETING; PROVIDING FOR AN
EFFECTIVE DATE.
WHEREAS, the City of Miami ("City") is a large and vibrant City that has experienced
rapid and significant growth and development in recent years; and
WHEREAS, as a result of this rapid and significant growth and development, the taxable
value within the City's territorial limits has greatly increased in recent years; and
WHEREAS, on July 1, 2023, the Miami -Dade County Property Appraiser ("PA"),
pursuant to Section 200.065(1), F.S., certified to the City the preliminary taxable value within its
territorial limits, set at $84,451,768,423; and
WHEREAS, on July 1, 2024, one year later, the preliminary taxable value within the
City's increased by $9,683,541,693, for a preliminary taxable value of $94,135,310,116; and
WHEREAS, the City has reduced its millage rate every year since 2022; and
WHEREAS, although the City Commission has reduced the City's millage rate numerous
times, ad valorem taxes continue to rise annually; and
WHEREAS, the cost of living in Miami is consistently found to be one of the highest in
the nation; and
WHEREAS, the City's senior citizen population, many of whom are on a fixed income,
are the most vulnerable to these ad valorem tax increases; and
WHEREAS, according to the United States (U.S.) Census Bureau, 16.3% of the City's
population is sixty-five (65) years or older ("senior citizen population"); and
WHEREAS, according to the National Council on Aging, approximately 40% of older
Americans rely solely on their Social Security income to get by, which averages about $1,913
monthly; and
WHEREAS, approximately 31.4% of the City's senior citizen population lives below the
poverty line; and
WHEREAS, the City finds that it is in the best interest of the City to provide tax relief to
its senior citizen population; and
WHEREAS, the City Commission further finds that it is in the best interest of the City to
direct the City Manager to establish a tax relief program to refund ad valorem taxes paid by the
City's senior citizen population who are homesteaded property owners;
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 Manager is hereby directed to establish a tax relief program for the
City of Miami's residents who are sixty-five (65) or older to refund ad valorem taxes paid by
these individuals who are homesteaded property owners ("Senior Citizen Tax Relief Program").
Section 3. The City Manager is hereby further directed to analyze the financial impact
the Senior Citizen Tax Relief Program on the City's revenues based on a 100% refund, a 50%
refund, and a 25% refund of the ad valorem taxes paid by these individuals who are
homesteaded property owners and to report his findings at the July 10, 2025 Regular City
Commission meeting.
Section 4. This Resolution shall become effective immediately upon its adoption.
APPROVED AS TO FORM AND CORRECTNESS: