07-20-1998 CC Budget MeetingC
ITY OF AVENTURA
OMMISSlON AGENDA
July 20, 1998 - 9:00 A.M.
o. f¢
Weiss Serot
City Commission
Arthur I. Snyder, Mayor
Ken Cohen, Vice Mayor
Arthur Berger, Commissioner
Jay R. Beskin, Commissioner
Harry Holzberg, Commissioner
leffrey M. Perlow, Commissioner
ricia Rogers-Libert, Commissioner
Eric M. Soroka, City Manager
Teresa M. Smith, City Clerk
Helfman Pastoriza & Guedes, City Attorney
City of Aventt
CALL TO ORDER/1
OVERVIEW AND l~
A. GENERAL FUN
REVENUi
· GENERA
COMMIS
FINANC~
CLERK)
· PUBLIC
· COMMU
· COMMUi
· NON-DEl
· CAPITAl
tra
Cit~ Commission
Arthur L Snyder, Mayor
Ken Cohen, Vice Mayor
Arthur Berger
Jay IL Beskin
Harry Holzberg
Jeffrey M. Perlow
Patricia Rogers-Libcrt
Budget Review
Citv Manager
Eric M. Soroka
City Clerk
Teresa M. Smith
CitF Attornel,
Weiss Serota Helfman
Pastoriza & Guedes
Commission Meeting
July 20, 1998 9:00 A.M.
2999 NE 191St S~'eet Suite 500
Aventura, Florida 33180
AGENDA
tOLL CALL
EVIEW OF PROPOSED BUDGET
GOVERNMENT DEPARTMENTS (CITY
SION, OFFICE OF THE CITY MANAGER,
SUPPORT SERVICES, LEGAL, CITY
;AFETY DEPARTMENT
~ITY DEVELOPMENT DEPARTMENT
qlTY SERVICES DEPARTMENT
'ARTMENTA'L
OUTLAY
B. MOTION T£
MILLAGE R/
A RESOLUT
AVENTURA,
RATE FOR '1
TIME AND !
PROPOSED
PROVIDING
C. POLICE EDUCA
D. STREET MAIN'i
E. POLICE CAPIT/
F. PARK DEVELO~
G. DEBT SERVICE
H. CAPITAL CONS
I. STORMWATEB
J. POLICE OFF-D1
3. ADJOURNMENT
July 20, 1998 Commission Meeting
~ ADOPT RESOLUTION TO ESTABLISH TENTATIVE
~TE
[ON OF THE CITY COMMISSION OF THE CITY OF
FLORIDA, ESTABLISHING A PROPOSED MILLAGE
HE 1998/99 FISCAL YEAR; PROVIDING FOR THE DATE,
LACE OF THE PUBLIC HEARING TO CONSIDER THE
MILLAGE RATE AND TENTATIVE BUDGET; AND
FOR AN EFFECTIVE DATE.
I~ION FUND
ENANCE FUND
~L OUTLAY IMPACT FEE FUND
~MENT FUND
FUND
YRUCTION FUND
UTILITY FUND
1TY SERVICES FUND
ice w~h thc Americans with Disabilities A~ of 1990, all persons who are disabled and who n~ed special
because of that disability should eonlact the Office of thc City Clerk. 466-8901, not lat~ than two days
TO: City Commis
FROM: Eric M. SoroF
DATE: July 1, 1998
SUBJECT: Resolution
Fiscal Year
July 20, 1998 City Comm
RECOMMENDATION
It is recommended that th
year 1998/99. This rate
Municipal Services Area (I
year. This will generate
County.
BACKGROUND
Attached hereto is a Res
1998/99 fiscal year and pL
a tentative millage rate ar
County Property Appraisa
issues a notice to all prop~
rates and public hearing
taxes.
Should you have any ques
EMS/aca
Attachment
CC0601-98
CITY OF AVENTURA
)FFICE OF THE CITY MANAGER
MEMORANDUM
;ion
a, Cit~'M~
~r
ssion Meeting Agenda Item
~ City Commission adopt a millage rate of 2.2270 for fiscal
ncludes no increase and adopts the same Unincorporated
JMSA) rate as adopted by the County for the 1995/96 fiscal
;6,548,000 and will be the lowest municipal tax rate in the
)lution which establishes the proposed millage rate for the
blic hearing date. State statutes require the City to establish
d the first public hearing date that will be transmitted to the
I Department. The County Property Appraisal Department
,rty owners in the City. The notice includes the proposed tax
dates for all governmental agencies imposing ad valorem
Iions, please feel free to contact me.
istablishing Proposed Millage Rate for 1998/99
FINANCI
TO: Eric M. Soroka
FROM: Har~. Kilgo~
DATE:
SUBJECT:
July 7, 1998
Certification ¢
We received the Certiflcatio
Department on Wednesday,
There were no surprises on
substantially the same as th~
Appraisal Department on Jt
increase in taxable value int(
value due to new constructio
is the portion of the total inc
property. This increase is
shown on line 7 of the form
The differentiation between
and the increase due to
because the latter determin
200.065 (1), Florida Statute.~
exclusive of new constructio~
improvements that have und,
valorem tax revenue.., as
rolled back rate is the tax ra
tax levy as the previous yea
City.
The rolled back rate for Ave
on lines 10 and 18 of Attach~
the 2.1525 rolled back rate,'
before the second public he~
PROPOSED TAX INCREAS
Aventura's information is inc
the statement that the pro[
ordinance adopting the mill;
September.
CITY OF AVENTURA
SUPPORT SERVICES DEPARTMENT
F'inahc~pport Services Director
f Taxable Value/Dates for Public Hearings
1 of Taxable Value from Miami Dade's Property Appraisal
July 1st. A copy of the form is included as Attachment 1.
the form. The Total Taxable Value of $3,095,559,008 is
; $3.0 billion estimate, which we received from the Property
ne 1st. However, this form includes a breakdown of the
two segments. The first segment is the increase in taxable
1 of $277,007,511 (line 5 of the form). The second segment
ease which is due to increases in taxable value on existing
)mputed as $94,254,818 by subtracting the $2,724,297,478
om the $2,818,552,297 shown on line 6 of the form.
~e increase due to net new taxable value (new construction)
langes in taxable value of existing property is important
9s the computation of the "rolled back tax rate". Section
defines the "rolled back rate" as that millage rate "which,
additions to structures, deletions, increases in the value of
;rgone a substantial rehabilitation.., will provide the same ad
as levied during the previous year". In simpler terms, the
necessary to generate exactly the same dollar amount of
"s levy had their been no growth or new construction in the
~tura for 1998 (the 1998/99 fiscal year) is 2.1525 as shown
nent 2. This is important because if we levy any rate above
ye will be required to place a quarter page ad in the Herald
ring on the budget and tax rate which is titled "NOTICE OF
E". A rough example of the contents of that ad, based on
uded as Attachment 3. We will also be required to include
osed rate exceeds the rolled back rate by 3.46% in the
~ge rate which will be read at the two public hearings in
Page (2)
Memo to City Manager
Certification of Taxable Value
Mayra spoke to the Property
County Commission's public
17th and the School Boards
Since our meetings cannot c~
dates which we had shown in
The dates are further con:
September 8th is our regular
fall on the 21st and 30th. Ba.~
reserved dates, the only logic
and Thursday, September 24
we may have to readdress th,
Although we can legally hol(
held as late as September
recommend that we extend
for a smooth transition from
establish the dates for thes~
the next week.
The information contained in
"Manual of Instructions for
Tax of the Florida Departmer:
discuss this matter.
HMK/mn
FSS 107-98
Appraisal Department today and they advised her that the
hearings are tentatively scheduled for September 3rd and
hearings are scheduled for July 29th and September 9th.
~nflict with these meeting dates, the September 3rd and 17th
our budget documents must be changed.
plicated by the fact that September 7th is Labor Day,
.3ommission meeting and Rosh Hashanah and Yom Kippur
ed on the timeframes required by State law and the above
al dates to hold our hearings are, Thursday, September 10th
:h. If the County Commission changes their tentative dates,
dates for our meetings.
hearings on later dates (the first public hearing could be
17th, and the second up until October 7th), I would not
,e process further than September 24th in order to provide
he 1997/98 to 1998/99 fiscal years. If possible, we should
meetings after discussion with our elected official's within
the preceding paragraphs are based on my review of the
RIM Compliance" published by the Division of Ad Valorem
of Revenue. Please feel free to call or stop by my office to
CERTIFICATION OF TAXABLE VALUE
SECTION I
1998 Ye Jr
Mtami-Dade Co Jnty TO City of Aventura
(1) Current Year Taxable Value of R~ ,al Property for Operating Purposes $ 2,971,907,364
(2) Current Year Taxable Value of P( rsonal Property for Operating Purposes $ 122,302 ~ 124
(3) Current Year Taxable Value of C( ntrally Assessed Property for Operating Purposes $ 1,350,320
(4) Current Year Gross Taxable Valu ~ for Operating Purposes (1) * (2) + (3) $ 3,095,559,808
(5) Current Year Net New Taxable V; lue (New Construction + Additions + Rehabilitative $ 277 ~ 007,511
Improvements Increasing Assess ~d Value By At Least 100% + AnnexaJions - Deletions)
(6) Current Year Adjusted Taxable V~ Jue (4)-(5) $ 2,818,552,297
(7) Prior Year Final Groes Taxable V; lue $ 2,724,297,478
(From Prior Year Applicable Form DR~403 Series)
I do hereby certify the values shown he 'ein to be correct to the best of my knowledge and belief. Witness my hand and official
signature at Miami-Dade C )unty , Florida, this the ist day of July, ,19 98
TAXING ALrrHORITY: If this portion of the form is not completed in FULL your Authority will be denied TRIM certification
and possibly lose its millage levy privile e for the tax year. If any line is inapplicable, enter N/A er -0-.
SECTION II
(8) Prior Yesr Operating Millage Levy $ per $1,000
(9) Prior Year Ad Valorem Proceeds 7) x (8) $
(10) Current Year Rolled-Back Rate (9)+(6) $ parS1,000
(11) Current Year Proposed Operating blillageRate $ parS1,000
(12) Check one (1) TYPE of Taxing Aul '~ority:
~ County ~ Municipality ~ Independent Dependent ~ Municipal Set, ce ~ Multi-County
Special District ~Special District Taxing Unit
(13) IF DEPENDENT SPECIAL DISTRI ,"1' OR MSTU IS MARKED, PLEASE SEE REVERSE SIDE
(14) Current Year Millage Levy for VO'I ED DEBT SERVICE $. per $1,000
(15) Current Year OTHER VOTED M LLAGE $. parS1,000
DEPENDENT SPECIAL DISTRIC'~ S SKIP lines (16) through (22)
(16) Enter Total Prior Year Ad Valorem Proceeds of ALL DEPENDENT Special Districts $.
& MSTU's levying a millage. (The ~;um of Line (9) from each District's Form DR-420)
(17) Total Prior Year Proceeds: (9) * (6) $.
(18) The Current Year Aggregate Rolle I-back Rate: (17) + (6) $. per $1,000
(19) Current Year Aggregate Rolled-b; =k Taxes: (4) x (18) $.
(20) Enter Total of all non-voted Ad Va cram Taxes proposed to be levied by the Principal $
Taxing Authority, all Dependent Di ~tricts, & MSTU's if any. Line (11) x Line (4)
(21) Current Year Proposed Aggregate Millage Rate: (20) + (4) $_ per $1,000
(22) Current Year Proposed Rate as a I 'ERCENT CHANGE of Rolled-back Rate: %
[(Line 21 + Line 18) - 1.00] x 100
Date, Time and Place of the first Public ~udget Hearing: and telephone number:
I do hereby certify the millages and rate; shown herein to be correct to the best of my knowledge and belief, FURTHER,
I certify that all millages comply with the )rovisions of Section 200.071 or 200.081, F.S. WITNESS my hand and official
signature at , Florida, this the _day of ,19
Si iE INSTRUCTIONS ON REVERSE SIDE
SECTIONI
C
1998 Y~
Miami-Dade Cc
ERTIFICATION OF TAXABLE VALUE
To
City of Aventura
Br
~Jnty
2,971,907,364
$ 122t302~124
$ 1,350,320
$. 3,095,559,808
$ 277~007~511
$ 2,818,552,297
$ 2,724,297,478
(1) Current Year Taxable Value of
(2) Current Year Taxable Value of
(3) Current Year Taxable Value of ~
(4) Current Year Gross Taxable Vail
(5) Current Year Net New Taxable V
Improvements Increasing Asses~
(6) Current Year Adjusted Taxable V
(7) Prior Year Final Gross Taxable V
(From Prior Year Applicable Forn
I do hereby certify the values shown h
signature at Miami-Dade
TAXING AUTHORITY: If this portion o
and possibly lose its millage levy privil(
SECTION II
(8) Prior Year Operating Millage Lev~
(9) Prior Year Ad Valorem Proceeds
(10) Current Year Rolled-Back Rate
(11) Current Year Proposed OperatinG
(12) Check one (1) TYPE of Taxing Au
[~ County ~ Municipality
(13) IF DEPENDENT SPECIAL DISTRI
(14) Current Year Millage Levy for VO-
(15) Current Year OTHER VOTED
DEPENDENT SPECIAL DISTRIC
(16) Enter Total Prior Year Ad Valorerr
& MSTU's levying a millag,~. (The
(17) Total Prior Year Proceeds: (9) * t
(18) The Current Year Aggregate RollE
(19) Current Year Aggregate Rolled-b;
(20) Enter Total of all non-voted Ad Va
Taxing Authority, all Dependent D
(21) Current Year Proposed AggregatG
(22) Current Year Proposed Rate as a
[(Line 21 + Line 18) - 1.00] x 100
Date, Time and Place of the first Public
~al Property for Operating Purposes
~rsonal Property for Operating Purposes
~ntrally Assessed Property for Operating Purposes
e for Operating Purposes (1) * (2) * (3)
due (New Construction + Additions + Rehabilitative
ed Vatue By At Least 100% + Annexations - Deletions)
alue (4) - (5)
due
DR-403 Series)
rein to be correct to the best of my knowledge and belief. Witness my hand and official
ounty , Florida, this the _ 1 st day of Jul.),
the form is not completed in FULL your Authority will be denied TRIM certification
ge for the tax year. If any line is inapplicable, enter N/A or -0-.
$ 2.D,~,'/0
(7) x (8) $ (~ ~ o (~'-J~ O \ O
$.
9) + (6)
Millage Rate
hority:
Independent
Dependent
Specml Dmtrlct
CT OR MSTU IS MARKED, PLEASE SEE REVERSE SIDE.
'ED DEBT SERVICE $
ILl-AGE $_
'S SKIP lines (16) through (22) I
Proceeds of ALL DEPENDENT Special Districts $
;urn of Line (9) from each District's Form DR-420)
16) $
'~-back Rate: (17) + (6) $
~ck Taxes: (4) x (18) $
orem Taxes proposed to be levied by the Principal $
stdcts, & MSTU's if any. Line (11) x Line (4)
Millage Rate: (20) + (4) $
)ERCENT CHANGE of Rolled-back Rate:
Budget Hearing: and telephone number:
I do hereby certify the millages and rata
I certify that all millages comply with the
signature at
Signature and TIt~e of Chief Ad ministral~ve Olfioer
,19 98
1
per $1,000
per $1,000
per $1,000
Municipal Service ~ Multi-Coflnty
Taxing Unit
per $1,000
per $1,000
shown herein to be correct to the best of my knowledge and belief, FURTHER,
~rovisions of Section 200.071 or 200.081, F.S. WITNESS my hand and official
, Florida, this the day of
Zip
~E INSTRUCTIONS ON REVERSE SiDE
Corn eted Exam Last' ctual
is less than inltiall ,sed
69A
NOTICE O!
The City of
a measure to incr~
PROPOSED TAX INCREASE
has tentatively adopted
;ase its property tax levy.
Last year's prope~
A. Initially propo
B. Less tax redu
and other
C. Actual
tax levy:
tax levy .................
:ions due to Value Adjustment
;ment changes ..... $ ~os,n~
ty tax levy ...................
This year's propo.,;ed tax levy ................. $
oard
All concerned citi~:ens are invited to attend a public
hearing on th( increase to be held on..
September ~, 199/7,
6:00 P.M. --
A FINAL DEClSIOI on the proposed tax increase
and the budget will be made at this hearing.
~j
To complete the above NE
information is taken from t
A. Prior year Form DR-
B. Initially proposed ta
When the value of (C
C. Current year Form
This year's proposed
TICE OF PROPOSED TAX INCREASE Advertisement
~e following forms:
~,20; Line 20
levy (A) minus Actual property tax levy (C)
is less than the value of (A), (B) will be a positive number
R-420; Line 17
ax levy: This year's tentatively ad,oPted millage x
taxable value from current year Form DR-420, line 4
rESOLUTION NO.
A RESOLU'I' ON OF THE CITY COMMISSION OF THE
CITY OF AVENTURA, FLORIDA, ESTABLISHING A
PROPOSED I/IILLAGE RATE FOR THE 1998199 FISCAL
YEAR; PROVIDING FOR THE DATE, TIME AND PLACE
OF THE P~UBLIC HEARING TO CONSIDER THE
PROPOSEDMILLAGE RATE AND TENTATIVE BUDGET;
AND PROVlD
WHEREAS, Chapte~
the procedures that must
annual budget; and
WHEREAS, the Me
certified the taxable value
Chapter 200, Section 200?
and
WHEREAS, pursu~
Aventura is required to est
that the public hearing will
budget.
NOW, THEREFOR!
CITY OF AVENTURA, FL(
Section 1. The fc
for the 1998/99 fiscal year:
Section 2. Septe~
hearing on the tentative b
lNG AN EFFECTIVE DATE.
200, Florida Statutes, Determination of Millage, sets forth
De followed in establishing a millage rate and adopting an
ropolitan Dade County Property Appraisal Department has
of property within the City of Aventura, as required by
)65(1) and Chapter 193, Section 193.023, Florida Statutes;
nt to Chapter 200, Section 200.065(2)(b), the City of
~blish its proposed millage rate and the date, time and place
be held to consider the proposed millage rate and tentative
BE IT RESOLVED BY THE CITY COMMISSION OF THE
RIDA, THAT:
IIowing is hereby established as the proposed millage rate
2.2270 per $1,000.00 of taxable assessed value.
nber 10, 1998 is hereby established as the date for a public
Jdget and proposed millage rate, to be held at 7:00 p.m. at
Resolution No. 98-
Page 2
the Aventura Medical Arts
Florida.
Section 3. The Ci
all necessary advertiseme
Truth in Millage (TRIM) Bill
Section 4. This
adoption.
vvho
The foregoing Res~
moved its adopt
, and
Commission
Commissione
Commission~
Commission~
Commission~
Vice Mayor K
Mayor Arthur
PASSED AND ADO
ATTEST:
TERESA M. SMITH, CMC
CITY CLERK
APPROVED AS TO LEGA
CITY ATTORNEY
Building, 21110 Biscayne Boulevard, Suite 101, Aventura,
[y Clerk be, and is hereby authorized and directed to place
~ts in accordance with Chapter 200, Florida Statutes, the
[esolution shall become effective immediately upon its
lution was offered by Commissioner
on. The motion was seconded by
ion being put to a vote, the vote was as follows:
Arthur Berger
r Jay R. Beskin
r Harry Holzberg
r Jeffrey M. Perlow
r Patricia Rogers-Libert
~n Cohen
I. Snyder
~TED this 20th day of July, 1998.
SUFFICIENCY:
ARTHURI. SNYDER, MAYOR
Commissioner