07-19-2001 Budget Review
A: The City of City Conrln/_Inn City MJlnqr.r'
Jeffrey M. Perlow, Mayor Eric M. Soroka
yentura Arthur Berger Cify Cleric
Jay R. Beskin Teresa M. Soroka, CMC
Ken Cohen
.(i Manny Gros...man City Attorn~v
Harry Holzherg Weiss Serota HeUman
Patricia Rogers-Libert Pastoriza & Guedes
".....,,'
AGENDA
BUDGET REVIEW COMMISSION MEETING
JULY 19, 2001. 9 AM
Aventura Government Center
19200 West Country Club Drive
Aventura, Florida 33180
1. CALL TO ORDERlROLL CALL
2. OVERVIEW AND REVIEW OF PROPOSED BUDGET
A. GENERAL FUND
. REVENUES
. GENERAL GOVERNMENT DEPARTMENTS
(CITY COMMISSION, OFFICE OF THE CITY
MANAGER, FINANCE SUPPORT SERVICES,
LEGAL, CITY CLERK)
. PUBLIC SAFETY DEPARTMENT
. COMMUNITY DEVELOPMENT DEPARTMENT
. COMMUNITY SERVICES DEPARTMENT
. NON-DEPARTMENTAL
. CAPITAL OUTLAY
July 19,2001 (',.."",;.;,., Mailioa
B. MOTION TO ADOPT RESOLUTION TO ESTABLISH
TENTATIVE MILLAGE RATE
A RESOLUTION OF THE CITY COMMISSION OF THE
CITY OF AVENTURA, FLORIDA, ESTABLISHING A
PROPOSED MILLAGE RATE FOR THE 2001102 FISCAL
YEAR; PROVIDING FOR THE DATE, TIME AND PLACE
OF THE PUBLIC HEARING TO CONSIDER THE
PROPOSED MILLAGE RATE AND TENTATIVE BUDGET;
AND PROVIDING FOR AN EFFECTIVE DATE.
C. POLICE EDUCATION FUND
D. STREET MAINTENANCE FUND
E. POLICE CAPITAL OUTLAY IMPACT FEE FUND
F. PARK DEVELOPMENT FUND
G. DEBT SERVICE FUNDS
H. CAPITAL CONSTRUCTION FUND
I. STORMW A TER UTILITY FUNDS
J. POLICE OFF-DUTY SERVICES FUND
3. ADJOURNMENT
This meeting is open to the public. In accordance with the Americans with Disabilities Act of 1990, all persons who are disabled and who need
special accommodations to participate in this meeting because of that disability should contact the Office of the City Clerk, 305-466-8901, not
later than two days prior to such proceeding.
Anyone wishing to appeal any decision made by the Aventura City Commission with respect to any matter considered at such meeting or hearing
will need a record of the proceedings and, for such purpose, may need to ensure that a verbatim record of the proceedings is made, which record
includes the testimony and evidence upon which the appeal is to be based.
Agenda items may be viewed at the Office of the City Clerk, City of Aventura Government Center, 19200 West Country Club Drive, Aventura,
Florida, 33180. Anyone wishing to obtain a copy of any agenda item should contact the City Clerk at 305-466-8901.
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2
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
MEMORANDUM
FROM: Eric M. Soroka, City
TO: City Commission
DATE: July 6,2001
SUBJECT: Resolution Establishing Proposed Millage Rate 2001/02 Fiscal Year
July 19, 2001 City Commission Meeting Agenda Item 1..8
Recommendation
It is recommended that the City Commission adopt a millage rate of 2.2270 for fiscal
year 2001/02. This rate includes no increase and adopts the same Unincorporated
Municipal Services Area (UMSA) rate as adopted by the County for the 1995/96 fiscal
year. This will generate $8,282,000 and will be the second lowest municipal tax rate in
the County.
BackQround
Attached hereto is a Resolution that establishes the proposed millage rate for the
2001/02 fiscal year and public hearing date. State statutes require the City to establish
a tentative millage rate and the first public hearing date that will be transmitted to the
County Property Appraisal Department. The County Property Appraisal Department
issues a notice to all property owners in the City. The notice includes the proposed tax
rates and public hearing dates for all government agencies imposing ad valorem taxes.
If you have any questions, please feel free to contact me.
EMS/tms
Attachment
CC0993-01
RESOLUTION NO. 2001-_
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF
AVENTURA, FLORIDA, ESTABLISHING A PROPOSED
MILLAGE RATE FOR THE 2001/2002 FISCAL YEAR;
PROVIDING FOR THE DATE, TIME AND PLACE OF THE
PUBLIC HEARING TO CONSIDER THE PROPOSED MILLAGE
RATE AND TENTATIVE BUDGET; AND PROVIDING FOR AN
EFFECTIVE DATE.
WHEREAS, Chapter 200, Florida Statutes, Determination of Millage, sets forth
the procedures that must be followed in establishing a millage rate and adopting an
annual budget; and
WHEREAS, the Miami Dade County Property Appraisal Department has certified
the taxable value of property within the City of Aventura, as required by Chapter 200,
Section 200.065(1) and Chapter 193, Section 193.023, Florida Statutes; and
WHEREAS, pursuant to Chapter 200, Section 200.065(2)(b), the City of
Aventura is required to establish its proposed millage rate and the date, time and place
that the public hearing will be held to consider the proposed millage rate and tentative
budget.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE
CITY OF AVENTURA, FLORIDA, THAT:
Section 1. The following is hereby established as the proposed millage rate for
the 2001/2002 fiscal year: 2.2270 per $1 ,000.00 of taxable assessed value.
Section 2. September 4, 2001 is hereby established as the date for a public
hearing on the tentative budget and proposed millage rate, to be held at 5:45 p.m., at
the Aventura Government Center, 19200 West Country Club Drive, Aventura, Florida.
Resolution No. 2001-_
Page 2
Section 3. The City Clerk be and is hereby authorized and directed to place all
necessary advertisements in accordance with Chapter 200, Florida Statutes, the Truth
in Millage (TRIM) Bill.
Section 4. This Resolution shall become effective immediately upon its
adoption.
The foregoing resolution was offered by Commissioner
who moved its adoption. The motion was seconded by Commissioner
and upon being put to a vote, the vote was as follows:
Commissioner Arthur Berger
Commissioner Jay R. Beskin
Commissioner Manny Grossman
Commissioner Harry Holzberg
Commissioner Patricia Rogers-Libert
Vice Mayor Ken Cohen
Mayor Jeffrey M. Perlow
PASSED AND ADOPTED this 19th day of July, 2001.
JEFFREY M. PERLOW, MAYOR
ATTEST:
TERESA M. SOROKA, CMC
CITY CLERK
APPROVED AS TO LEGAL SUFFICIENCY:
CITY ATTORNEY
CITY OF A VENTURA
FINANCE SUPPORT SERVICES DEPARTMENT
FROM:
Eric M. Soroka, City.
~~ Kilgore,
RANDUM
TO:
DATE:
July 10, 2001
SUBJECT:
Certification of Taxable Value/Dates for Public Hearings
We received the Certification of Taxable Value from Miami Dade's Department of
Property Appraisal on Friday, June 29th A copy of the form is included as Attachment 1.
There we no surprises on the form. The Total Taxable Value of $3,914,281,877 is
somewhat higher than the $3.85 billion estimate, which we received from the Property
Appraisal Department on June 1st The form includes a breakdown of the increase in
taxable value into two segments. The first segment is the increase in taxable value due
to new construction of $343,562,354 (line 5 of the form). The second segment is the
portion of the total increase which is due to increases in taxable value on existing
property. This increase is computed as $115,366,610 by subtracting the $3,455,352,913
shown on line 7 of the form from the $3,570,719,523 shown on line 6 of the form.
The differentiation between the increase due to net new taxable value (new construction)
and the increase due to changes in taxable value of existing property is important
because the latter determines the computation of the "rolled back tax rate". Section
200.065 (1), Florida Statutes, defines the "rolled back rate" as that millage rate "which,
exclusive of new construction, additions to structures, deletions, increases in the value of
improvements that have undergone a substantial rehabilitation... will provide the same ad
valorem tax revenue... as was levied during the previous year". In simpler terms, the
rolled back rate is the tax rate necessary to generate exactly the same dollar amount of
tax levy as the previous year's levy had their been no growth or new construction in the
City.
The rolled back rate for Aventura for 2001 (the 2001/2002 fiscal year) is 2.1550 as shown
on lines 10 and 18 of Attachment 2. This is important because if we levy any rate above
the 2.1550 rolled back rate, we will be required to place a quarter page ad in the Herald
before the second public hearing on the budget and tax rate in September which is titled
"NOTICE OF PROPOSED TAX INCREASE". We will also be required to include the
statement that the proposed rate exceeds the rolled back rate by 3.34% in the ordinance
adopting the millage rate which will be read at the two public hearings in September.
Page (2)
Memo to City Manager
Certification of Taxable Value/Dates for Public Hearings
I spoke to the Property Appraisal Department today and they advised me that the County
Commission's public hearings are scheduled for September 6th and 20th and the School
Board's hearings are scheduled for July 23rd and September 1ih Since our meetings
cannot conflict with these meeting dates, the September 6th and 20th dates shown in our
budget documents must be changed. In addition, Labor Day is on September 3rd, and
Rosh Hashanah begins at sundown on September 17th and Yom Kippur begins on begins
at sundown on September 26th Between the timeframes required by the TRIM bill, state
law on publishing ordinances, holidays and religious days, the scheduling of the meetings
gets somewhat complicated. The most logical dates based on all these criteria are:
First public hearing
Second public hearing
5:45PM, Tuesday, September 4
5:45PM, Wednesday, September 19
The September 4th meeting will be held immediately preceding the regular Commission
Meeting.
Since we need to include the date of the first meeting on the Certification of Taxable
Value, we need to have a commitment from the Mayor and Commission by no later than
the July 19th budget review meeting.
The information contained in the preceding paragraphs is based on my review of the
"Manual of Instructions for TRIM Compliance" published by the Division of Ad Valorem
Tax of the Florida Department of Revenue. Please feel free to call or stop by my office to
discuss this matter.
HMK/mn
A+\o-.c '" ~
CERTIFICATION OF TAXABLE VALUE
DR-420
R.Ol/95
SECTION I
2001 Vear
Miami-Dade
County
To
Cit~ of Aventura
Name of TaxIng Authority}
$ 3,752,226,238
$ 160,636,787
$ 1,418,852
$ 3,914,281,877
(1) Current Year Taxable Value of Real Property for Operating Purposes
(2) Current Vear Taxable Value of Personal Property for Operating Purposes
(3) Current Year Taxable Value of Centrally Assessed Property for Operating Purposes
(4) Current Vear Gross Taxable Value for Operating Purposes (1) + (2) + (3)
343,562,354
(5) Current Year Net New Taxable Value (New Construction + Additions + Rehabilitative
Improvements Increasing Assessed Value By At Least 100% + Annexations - Deletions)
$
3,570,719,523
3,455,352,913
(6) Current Vear Adjusted Taxable Value (4) - (5)
(7) Prior Vear Final Gross Taxable Value
(From Prior Year Applicable Form DR-403 Series)
I do hereby certify the values shown herein to be correct to the best of my knowledge and belief. Witness my hand and official signature at
Miami-Dade County ,Florida, this the 29th day of June ,20..Ql.
1\<1.>->--"'" :\~~
~\ signature of I-'roperty Appraiser
TAXING AUTHORITY: If this portion of the fonn is not completed in FULL your Authority will be denied TRIM certification
and possibly lose its millage levy privilege for the tax year. If any line is inapplicable, enter NlA or -4-.
SECTION II
(8)
(9)
(10)
(11) Current Year Proposed Operating Millage Rate
(12) Check TYPE of Taxing Authority:
$
$
Prior Year Operating Millage Levy
Prior Year Ad Valorem Proceeds (7) x (8)
Current Year Rolled-Back Rate (9).. (6)
$
$
$
$
per $1 ,000
per $1,000
per $1 ,000
c::J Munldp.Ut)' CJ Independent Sped.1
District
Dcounty DDependentDlslrict
C:=J MulLl-County
o Munlcip.1 Servin Tulng Unit
DW.ter M.n.gement District
(13) IF DEPENDENT SPECIAL DISTRICT OR MSTU IS MARKED, PLEASE SEE REVERSE SIDE.
(14) Current Year Millage Levy for
VOTFn nFRT 5;;FRVICE
$
$
per $1 ,000
per $1 ,000
I
(15) Current Year Millage levy for OTHFR VOTFD Mill AGF
IDEPENDENT SPECIAL DISTRICTS SKIP lines (16) through (22)
(16) Enter Total Prior Year Ad Valorem Proceeds of ALL DEPENDENT Special Districts
& MSTU's levying a millage. (The sum of Line (9) from each District's Form DR-420)
(17) TotalPriorVearProceeds: (9)+(16)
(18) The Current Vear Ag9regate Roiled-back Rate: (17) + (6)
(19) Current Vear Aggregate Roiled-back Taxes: (4) x (18)
$
$
$
$
per $1,000
(20) Enter Total of all non-voted Ad Valorem Taxes proposed to be levied by the Principal
Taxing Authority, all Dependent Districts, & MSTU's if any. Line (11) x Line (4)
(21) Current Vear Proposed Aggregate Millage Rate: (20) + (4)
$
$
per $1 ,000
(22) Current Year Proposed Rate as a PERCENT CHANGE of Rolled-back Rate:
[(Line 21 + Line 18) -1.00] x 100
Date, Time and Place of the first Public Budget Hearing: and telephone number:
%
I do hereby certify the millages and rates shown herein to be correct to the best of my knowledge and belief, FURTHER,
I certify that all millages comply with the provisions of Section 200,071 Of 200.081, F.S. WITNESS my hand and officjal
signature at , Florida, this the day of ,20_
~Ignature and Iltle 01 t;nleT AdminIstrative UlTlcer
Address of t-'nyslcal Location
Mailing AOOress
Name of c.;ontact ~erson
City
State
Zip
~none 11
SEE INSTRUCTIONS ON REVERSE SIDE
t-ax 11
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CERTIFICA TION OF TAXABLE VALUE
SECTION I
2001 Year
Miami-Dade
To
Cit1 of Aventura
Name or I axing Autnonty)
County
(1) Current Year Taxable Value of Real Property for Operating Purposes
(2) Current Year Taxable Value of Personal Property for Operating Purposes
(3) Current Year Taxable Value of Centrally Assessed Property for Operating Purposes
(4) Current Year Gross Taxable Value for Operating Purposes (1) + (2) + (3)
$ 3,752,226,238
$ 160,636,787
$ 1,418,852
$ 3,914,281,877
$ 343.562,354
DR-420
R.01/95
(5) Current Year Net New Taxable Value (New Construction + Additions + Rehabilitative
Improvements Increasing Assess~d Value By At Least 100% + Annexations - Deletions)
(6) Current Year Adjusted Taxable Value (4). (5)
$
$
3,570,719,523
3,455,352,913
(7) Prior Year Final Gross Taxable Value
(From Prior Year Applicable Form DR-403 Series)
I do hereby certify the values shown herein to be correct to the best of my knowledge and belief. Witness my hand and official signature at
Miami-Dade County ,Florida, this the 29th day of June ,20....Ql.
IIQ..o...>- '->- ~~
-\~ ::ilgnature of I-'roperty Appraiser
TAXING AUTHORITY: If this portion of the form is not completed in FULL your Authority will be denied TRIM certification
and possibly lose its millage levy privilege for the tax year. If any line is inapplicable, enter N1A or -0-.
SECTION II
(8) Prior Year Operating Millage Levy
(9) Prior Year Ad Valorem Proceeds (7) x (8)
(10) Current Year Rolled-Back Rate (9) + (6)
(11) Current Year Proposed Operating Millage Rate
(12) Check TYPE of Taxing Authority:
~Mllnklp.lity C=:JIndepcndent Sp('d_1
District
DCounty DDepc:ndent District
C=:JMIIIU-County
$ 2.,"),,<'10
$ /I.,qs- 0"
$2.. \ c:; "5 (l
$ 2.')..2..'70
DMllnldP.1 Service Tnlng Unit
D Wder M.n_gement Dblrkt
per $1 ,000
per $1 ,000
per $1 ,000
(13) IF DEPENDENT SPECIAL DISTRICT OR MSTU IS MARKED, PLEASE SEE REVERSE SIDE.
(22) Current Year Proposed Rate as a PERCENT CHANGE of Rolled-back Rate;
[(Line 21 + Line 18) -1.00J x 100
Date: Time and Pla::e of the first Public Budcet Hearing: and telephone number: 'T" v.O<\&-'";0 J S~~~'t J.-O 0 \.;
_5.'-\,5 PY'lr \q<l-()~W. C,--+.:-V-Clu\.,t>,;......, (:>..,.._...:J,......,C;I C ~)-j:b(,-g~D'"
I do hereby certify the mhl-ages and rates shown herein to be correct to the best of my knowledge and belief, FURTHER,
I certify that all mill ages comply with the provisions of Section 200.071 or 200.081, F.S. WITNESS my hand and official
signature at , Florida, this th~ day of , 20_
(14) Current Year Millage Levy for
$
$
~C)
~ 0
VOTFn nFRT SERVICE
(15) Current Year Millage levy far OTHFR VOTFn Mill AGF
IDEPENDENT SPECIAL DISTRICTS SKIP lines (16) through (22)
(16) Enter Total Prior Year Ad Valorem Proceeds of ALL DEPENDENT Special Districts
& MSTU's levying a millage. (The sum of Line (9) fram each District's Farm DR-420)
(17) Total Prior Year Proceeds: (9) + (16)
(18) The Current Year Aggregate Rolled-back Rale: (17) + (6)
~ 0 -
$
$
$
J IO~Sr'CI'l)
\
Z,l<;S~
1l','t3S,2.T1
'ii,/\l (01...
(19) Current Year Aggregate Rolled-back Taxes: (4) x (18)
(20) Enter Total of all non-voted Ad Valorem Taxes proposed to be levied by the Principal
Taxing Authority, all Dependent Districts, & MSTU's if any. Line (11) x Line (4)
(21) Current Year Proposed Aggregate Millage Rate: (20) + (4)
$
$
$
Z.:2.~t\J
3. :2.>'4
::ilgnature and IltIe aT L:nle' AdminIstrative UTTlcer
Address aT I-'nyslcal LocatIon
Mailing Address
Name of L:ontac! I-'erson
City
State
Lip
I-'Mne "
SEE INSTRUCTIONS ON REVERSE SIDE
I-ax "
per $1 ,000
per $1 ,000
I
per $1 ,000
per $1 ,000
'Ib