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Resolution No. 2022-38 Authorizing Miami-Dade County Tax Collector to Collect Non-Ad Valorem Assessment for Storm Water - May 12, 2022
CITY OF AVENTURA RESOLUTION NO. 2022-38 A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA AUTHORIZING THE MIAMI-DADE COUNTY TAX COLLECTOR TO COLLECT THE NON-AD VALOREM ASSESSMENT FOR STORM WATER; AUTHORIZING THE CITY MANAGER TO TAKE NECESSARY ACTION TO CARRY OUT THE AIMS OF THIS RESOLUTION; PROVIDING FOR THE APPROPRIATION AND ALLOCATION OF FUNDS; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the City Commission has the legal right to authorize the Miami-Dade County Tax Collector("Tax Collector")to collect the non-ad valorem assessment for storm water; and WHEREAS, the collection of storm water fees will no longer be collected on utility billing from Miami-Dade Water Utilities and North Miami Beach Utilities; and WHEREAS, staff has determined that the non-ad valorem collection process is a more efficient and effective way to collect these fees, resulting in a cost savings to the City; and WHEREAS, the City Commission, upon the recommendation of the City Manager, is therefore desirous to move forward with this change to the collection of non-ad valorem storm water assessments. NOW THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA: Section 1. That in order to effectuate this change in collections, the Tax Collector will place the non-ad valorem assessment on the TRIM notices, adhering to the statutory requirements and deadlines imposed by Florida law. Section 2. That the City Manager is hereby authorized to move forward with the process as outlined in attachment "A". Section 3. That the City Manager is hereby authorized and requested to take all necessary and expedient action to carry out the aims of this Resolution. Section 4. This Resolution shall become effective immediately upon its adoption. City of Aventura Resolution No. 2022-38 The foregoing Resolution was offered by Commissioner Friedland, who moved its adoption. The motion was seconded by Vice Mayor Landman, and upon being put to a vote, the vote was as follows: Commissioner Rachel S. Friedland Yes Commissioner Billy Joel Yes Commissioner Dr. Linda Marks Yes Commissioner Marc Narotsky Yes Commissioner Robert Shelley Yes Vice Mayor Denise Landman Yes Mayor Enid Weisman Yes PASSED AND ADOPTED this 12th day of May, 2022. <<r�q ENID WEISMAN, MAYOR ATTEST: ELLISA L. HORVA , MMC CITY CLERK APPROVED AS TO LEGAL SUFFICIENCY: CITY ATTORNEY Page 2 of 2 MIAMI-DARE COUNTY PROPERTY APPRAISER - _ ADMINISTRATIVE DIVISION PEDRO J. GA.RCIA. -� PROPERTY APPRAISER 2021 Non-Ad Valorem Assessment Package This document is meant to discuss the process involved with the preparation and mailing of the non-ad valorem assessment portion of the Truth in Millage (TRIM) notices and tax bills. Below you will find the contents of this package. Package Contents: 4 Requirements and Deadline for TRIM Notice 4 Quick Reference Guide 4 Requested Contact Information 4 Question and Answers Sheet 4 Sample `Rate' File 4 Sample 'Folio' File 1 OF 11 2021 Non-Ad Valorem Assessment Package Requirements and Deadlines for TRIM Notice Following is a list of requirements, deadlines, and information required to place non-ad valorem assessments as districts on the TRIM notices and tax bills: 1. Any questions, comments, concerns, or submissions regarding this process may be addressed to a et Please rxse eli< ,n, n, longer use @miarndade.gov as the Property App a> 2. By January 1st, an adopted resolution which authorizing the taxing authority to collect the non-ad valorem assessment. If the Property Appraiser, Tax Collector and local government agree, this deadline may have been extended to March 1st 3. By May 1st a list of all eligible districts must be submitted to the Property Appraiser's Office. The list must identify: a. New districts for the current year, b. Existing districts from prior years that will remain, and c. Any districts that are to be removed for the current year. Based on the number of districts submitted, it may be required to assign new district numbers. The Property Appraiser's' Information Services Division will notify you when the district numbers have been determined. 4. By June 18t (per FL Statutes) the Office of the Property Appraiser will provide each taxing authority roll files with folios and other pertinent information in order to complete your roll submission. These files will be provided in the form of Excel spreadsheets. 5. By June 11th the taxing authority should submit the following two test files: a. Rate file—containing district numbers and rates. b. Folio file —containing folio numbers with district information. Note: these files have specific file formats and limits that must be adhered to (see attachment). 6. By July 12th the taxing authority must provide the following: a. Final folio and rate files for the TRIM notices. b. Description of"Purpose of Assessment" to appear on the TRIM notices. The TRIM line will include the taxing authority and purpose, for example "City of Miami Solid Waste". c. Primary and emergency contact form (attached) for parties that can address questions the PA might have about the assessment. d. Upon request, arrangements will be made to facilitate the transfer of larger files that cannot be emailed. 2 OF 11 2021 Non-Ad Valorem Assessment Package The format of the folio file does not have a column for the assessment amount. The assessment will be calculated as a function of(rate x units). 7. By August 24th TRIM notices will be mailed. 8. By September 15th(per FL Statutes), the final roll that will appear on the Tax Bill is due to the Property Appraiser's Office. This is similar to 6a above. County non-ad valorem jurisdictions have a deadline of September 25th. 9. After November 1st, municipalities that require making corrections can contact the PA roll support team for logon credentials and for further instructions. Please note that the only corrections allowed are reductions to the unit count. 10. PLEASE REFER TO THE FLORIDA STATUTES FOR THE FULL REQUIREMENTS Additionally, you are required to meet all the deadlines and requirements set forth in Sections 197.363, 197.3631, 197.3632, 197.3632(4)(a), and 197.3632(4)(a) of the Florida Statutes, which require in part that: a. A local government shall adopt a non-Ad Valorem assessment roll at a public hearing held between January 1st and September 15th if: 1. The non-Ad Valorem assessment is levied for the first time; 2. The non-Ad Valorem assessment is increased beyond the maximum rate authorized by law or judicial decree at the time of initial imposition; 3. The local government's boundaries have changed, unless all newly affected property owners have provided written consent for such assessment to the local governing board; or 4. There is a change in the purpose for such assessment or in the use of the revenue generated by such assessment. b. The resolution shall clearly state its intent to use the uniform method of collecting such assessment. The local government shall publish notice of its intent to use the uniform method for collecting such assessment as follows: weekly in a newspaper of general circulation within each county contained in the boundaries of the local government for four (4) consecutive weeks preceding the hearing; c. The resolution shall state the need for the levy and shall include a legal description of the boundaries of the real property subject to the levy. If the resolution is adopted, the local government board shall send a copy of it by U. S. mail to the Property Appraiser, Tax Collector and Florida Department of Revenue by January 10th or, if the Property Appraiser, Tax Collector and local government agree, by March 101h. d. A local governing board shall enter into a written agreement with the Property Appraiser and Tax Collector providing reimbursement of necessary administrative costs incurred under this section. 3 OF 11 2021 Non-Ad Valorem Assessment Package e. The local government shall notice by mail to each person owning property subject to the assessment and shall include information such as purpose of the assessment, amount to be levied, unit of measure, total revenue to be collected, etc. See 197.3632(4)(b) FS. Failure to meet any of these deadlines and/or Florida Statute requirements may result in the non Ad Valorem assessments not appearing on the TRIM Notices or Tax Bills. If you have questions or need further information please contact us at: ®IIM Mt m _- 4 OF 11 2021 Non-Ad Valorem Assessment Package Quick Reference 1. Please address any questions, comments and concerns to: Ramon Padron, Tax Roll Manager (305) 375-4414 Darren Ondarza, Tax Roll Coordinator (305) 375-4796 Or email us at 2. By January 19t, an adopted resolution authorizing non-Ad Valorem assessments. 3. By May 1 s% provide a list of all eligible districts. 4. By June 1st the PA will provide the roll file with folios for your roll submission. 5. By June 11th the jurisdiction should submit test files. 6. By July 12th the jurisdiction must provide final Folio files, assessment purpose, and contact information. 7. By August 24th (per FL Statutes), TRIM will be in the mail. 8. By September 15th (per FL Statutes), or September 25th for County non-ad valorem assessments, the final roll that will appear on the Tax Bill is due to the PA. 9. After November 1 st,jurisdictions may only make corrections reducing unit counts. Florida Statutes governing these requirements are set forth in Sections 197.363, 197.3631 and 197.3632. 5 OF 11 2021 Non-Ad Valorem Assessment Package Questions &Answers 1. Questions regarding collection, breakdown of payments, and processing can be addressed to: Gerardo "Jerry" Gomez Tax Collector's Office Special Administrative Officer 305-375-1653 or email at GERG11@miamidade.gov 2. How is the processing fee collected? One percent processing fee is collected by the Tax Collector on the actual collections. The fee is for cost associated with putting the assessment on TRIM and the tax bill. 3. What is a "district"? A district is a group of parcels that form an area of non-ad valorem use requiring a fee collection. Fire districts, solid waste districts and storm water retention districts are examples of districts. A community development district is another type that is not collected by a city but is authorized to collect assessments for infrastructure loans. For our purposes, each distinct rate is treated as a separate district even within the same taxing authority and purpose. For example, different solid waste rates for residential and commercial properties will be identified with unique district numbers even when they are collected for the same jurisdiction. 4. Are inserts required by the Property Appraiser? The Office of the Property Appraiser previously required taxing authorities to submit an insert to be included with the TRIM notices. These inserts are no longer being requested by our office, and such inserts will no longer be included with the TRIM notices. The Property Appraiser will include a generic insert with the TRIM notices to all property owners with a non-ad valorem assessment. This does not preclude taxing authorities from mailing information directly to property owners. The June 1 st roll file we send out to the non-ad valorem jurisdictions includes property owner mailing information. You are advised to consult your attorney regarding matters of legal sufficiency regarding advertisement and insert language in this matter. See Florida Statues referenced below at http://wwW.it 197.3632 (4) (b) -Uniform method for the levy, collection, and enforcement of non-ad valorem assessments for exact requirements. If you have questions or need further information please contact: -RoIlMgmte_m .. _ :-- 6 OF 11 2021 Non-Ad Valorem Assessment Package Layout and Sample "Rate" File and "Folio" File Follow 7 OF 11 0 k � 20 � f � % § c o CL 0 � - £ $ f k 2 A ka } Z k ° m ■ V % k 2 k z z ■ k 0 � � @ cc TZ $ � � 2 � � § kE 7 k § � � f I ■ / � « e a R � ® £ � ■ 8 � _ � k 2 - � Z § 2 cPOO o ■ « ) o c , / § . \ 7 ) k 0 ` d a x , $ X.X. $ � E � 2 06 , . . e o z ■ ■ ■ aa $ 2 Ge cc c -0 N � � m 2 $ wl k k k c % c § ■ § 0 t f V z t 5 7 p f $ z 2 $ a f 2 - k r | 2 e « m u o 2 - ■ = a ■ $ J k \ ) A 2 } / g 7 � � 5 � � $ i c \ k k e 7 < 2 § 3\ / / j R \ \ = - \ o -u u u @ aj § aj \ § § It3 / \ \ } \ \ & g ! > / & } 2 .2 \ - _ # / LL } k - - o o a ' J G 2 lu - 44) -13 10 lip o 5 \ % 2 \ \ 75 \ / S % � \ - / © 7 % \ K j4t / . ; \ ƒ 2021 Non-Ad Valorem Assessment Package Sample Rate File (From 2020) �s e 2i 2020 F '0901 MIAMI SPRINGS WASTE 672.72 3 j 2020 F V0902 MIAMI SPRINGS WASTE 1345A4 41 2020 F F0903 MIAMI SPRINGS WASTE 1276.32 5 2020 F 00904 MIAMI SPRINGS WASTE 638.16 6 2020 F i0905 MIAMI SPRINGS WASTE 652.08 7 ; 2020 F IF0906 MIAMI SPRINGS WASTE 681.84 8 ; 2020 F SW7 MIAMI SPRINGS WASTE 85L52 9 2020 F 00908 MIAMI SPRINGS WASTE 909.12 10! 2020 F %09 MIAMI SPRINGS WASTE 984.36 11}} 2020 F %10 MIAMI SPRINGS WASTE 1154.40 12 a 2020 F P0911 MIAMI SPRINGS WASTE 1291.20 13 2020 F '0912 MIAMI SPRINGS WASTE 378.00 14 2020 F P0913 MIAMI SPRINGS WASTE 1018.92 r Sample Folio File (From 2020) ` YOaT lta hiumbw District gyve IdentWw Di e* Nurn#e= un�s 2 2020 053013005UM F0909 MIAMI SPRINGS WASTE 1 3 2020�30130690070 F0901 MIAMI SPRINGS WASTE 1 4 2='053024W10350 F0907 MIAMI SPRINGS WASTE 1 5 2020 0530240020980 F0905 MIAMI SPRINGS WASTE 1 6 202D'%30240041740 F0913 MIAMI SPRINGS WASTE 1 7 2020*0530240061670 F0910 MIAMI SPRINGS WASTE 1 8 2020"0530240061780 F0904 MIAMI SPRINGS WASTE 1 9 2020"0530240062210 F0912 MIAMI SPRINGS WASTE 1 1Q 202D .0530240062220 F0902 MIAMI SPRINGS WASTE 1 11 2020"0530240062230 F0906 MIAMI SPRINGS WASTE 1 12 2020*0530ZW170250 F0901 MIAMI SPRINGS WASTE 1 13 20�0053ILWI02870 F0901 MIAMI SPRINGS WASTE 1 14 2020%531190103240 F0901 MIAMI SPRINGS WASTE 1 15 202000531190103M F0903 MIAMI SPRINGS WASTE 1 6_. 2020*0531190130070 F0902 MIAMI SPRINGS WASTE 1 17 2020'0531190150020 F0909 MIAMI SPRINGS WASTE 1 I8_ 2020*0531200340801 F0908 MIAMI SPRINGS WASTE 1 HA 10 OF 11 2021 Non-Ad Valorem Assessment Package Contact Information Please note it is very important that we have up to date contact information on record in order to address last minute discrepancies that may arise. In an effort to best serve your interests and meet critical deadlines, we may need to contact someone after hours. The individuals listed below must be knowledgeable and available after 5 pm, as it could impact the integrity of your Non Ad Valorem assessment as it appears on the TRIM notice. Primary Contact: Name: Title: Primary Phone: Cell Phone: Email: Emergency After Hours Contact: Name: Tale: Primary Phone: Cell Phone: Email: If you have questions or need further information please contact: PA-RoIIMgmt0-mdcpa.net. 11 OF 11