R7G - Adopt Allison Island Security Budget

Resolutions - R7 G

COMMISSION MEMORANDUM

5:01 p.m. Public Hearing

RECOMMENDATION

The Administration recommends that the Mayor and City Commission of the City of Miami Beach (“City”), acting in its capacity as the governing body of the Allison Island Security Guard Special Taxing District (“District”), adopt the attached Resolution which authorizes the City Manager to certify and transmit the following information, in accordance with Section 197.3632 of the Florida Statutes, to the Miami-Dade County (“County”) Property Appraiser:

1) Non-ad valorem assessment roll of $9,311.11, per Residential Unit, for real property located within the Allison Island Security Guard Special Taxing District commencing Fiscal Year (FY) 2026.

BACKGROUND/HISTORY

In 1989, the Mayor and City Commission and the Miami-Dade County Board of County Commissioners approved the creation of a Special Taxing District pursuant to City Resolution No. 89-19604 and County Ordinance No. 89-125 to provide twenty-four (24) hour security guard services to Allison Island.

Pursuant to a Miami-Dade County Charter Amendment approved by the electorate on November 8, 2016, County Ordinance No. 16-14 was given effect which created a new Section 18-3.1 in the Miami-Dade County Code. This new County Code section provides, in part, that by joint resolutions of the Board of County Commissioners and the governing body of a municipality, the governing body of a municipality may be designated as the governing body of an existing Special Taxing District located entirely within the boundaries of such municipality, subject to a majority vote of the qualified electors residing in the Special Taxing District at an election called by and conducted as provided by the Board of County Commissioners and with the County Tax Collector and Property Appraiser would be needed to effectuate a transfer of control.

On December 17, 2019, the voters approved the transfer of control of the Special Taxing District to the City. As a result of this vote, and pursuant to the terms of the Transfer Agreement between the County and the City, the City became the governing body of the Special Taxing District pursuant to Section 102.168 of the Florida Statutes.

As such, the City of Miami Beach intends to use the uniform method for collecting non-ad valorem assessments to fund the continued operation and maintenance of the guardhouse gates, and

security guard services in the District, including but not limited to the making of building, infrastructure, and security-related improvements, as authorized by Section 197.3632, Florida Statutes, because this method will allow such special assessments to be collected annually.

ANALYSIS

The non-ad valorem assessment roll and operating budget for the Allison Island Security Guard Special Taxing District must be adopted in accordance with Florida Statutes.

The procedure by which non-ad valorem assessments, as districts, will be placed on the annual Notice of Proposed Property Taxes (“TRIM Notice”) and Combined Property Tax Bill mailed to all property owners for FY 2026 is as follows:

1. By June 1 st , the County Property Appraiser provides the governing body of the Special Taxing District(s) with the applicable parcels/units comprising the Special Taxing District 2. By July 10 th , the governing body of the Special Taxing District(s) is required to provide the County Property Appraiser with the proposed parcels/units being assessed and the applicable rates 3. By August 22 nd , the annual TRIM Notice to inform applicable property owners of the proposed non-ad valorem assessment is mailed by the County Property Appraiser 4. By September 15 th , the governing body of the Special Taxing District(s) is required to certify and provide the County Property Appraiser with the final parcels/units being assessed and the applicable rates adopted by Resolution by the governing body of the District

Upon adoption of the non-ad valorem assessment roll and operating budget by the governing body of the Special Taxing District, the non-ad valorem assessment will be placed on the annual Combined Property Tax Bill to be collected by the County Property Tax Collector and subsequently remitted to the governing body of the Special Taxing District for operation of the District.

PROPOSED ASSESSMENT & BUDGET

The proposed FY 2026 budget summarized below for the Allison Island Security Guard Special Taxing District is $422,000, which reflects the funding necessary to provide security services, as well as additional funding for the existing security guardhouse improvement project for the upcoming fiscal year requested by the District. This represents a $254,000 decrease from the adopted FY 2025 budget of $676,000, primarily due to a $255,000 decrease in one-time funding that was budgeted in FY 2025 for the guardhouse renovation project.

Expenditures in FY 2026 Budget

Contracted Security Services and General Liability Insurance for District

Additional Funding for Guardhouse Renovation Project (One-Time)

City of Miami Beach Internal Service Charges and Administrative Fees

Guardhouse Repairs and Preventive Maintenance

Contingencies (based on budgeted collection allowance)

Guardhouse Utilities (Water, Sewer, Storm Water, Electricity, etc.)

Guardhouse Janitorial Services

Advertising and Mailing Services for Required Notice of Public Hearing

Total

$

299,780

75,000

21,000

10,100

9,000

4,800

1,400

920

$ 422,000

In order to continue to provide the level of services requested by the District, as well as the additional one-time funding of $75,000 that was requested by the District for the renovation of the security guardhouse, an assessment of $9,311.11, per Residential Unit, is proposed for real property located within the boundaries of the District commencing FY 2026, which is projected to generate $419,000. The non-ad valorem assessment proposed for FY 2026 is $5,546.03, or 37.3%, less than the non-ad valorem assessment that was adopted for FY 2025 of $14,857.14, per Residential Unit. In addition, $3,000 in interest income is projected, resulting in total projected revenues of $422,000 for FY 2026.

STATUTORY REQUIREMENT

Section 197.3632 of the Florida Statutes, entitled “Uniform method for the levy, collection, and enforcement of non-ad valorem assessments” establishes specific guidelines that must be used by all government entities, including local municipalities like the City of Miami Beach, in setting rates for non-ad valorem assessments.

The County Property Appraiser, by June 1 st , is required to provide each local government, using the uniform method, with the following information by list or compatible electronic medium: the legal description of the property within the boundaries described, and the names and addresses of the owners of such property. Such information shall reference the property identification number and otherwise conform in format to that contained on the roll provided. It is important to note that the Property Appraiser is not required to submit information which is not on the roll or compatible electronic medium provided.

The non-ad valorem assessment roll is required to be adopted at a duly noticed public hearing between January 1 st and September 15 th if one of the following criteria is met:

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 of judicial decree at the time of imposition 3. The local government’s boundaries 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

By September 15 th of each year, the Chair of the local governing board, or his or her designee, is required to certify a non-ad valorem assessment roll on compatible medium to the tax collector containing the non-ad valorem assessment for each parcel/unit on the roll.

FISCAL IMPACT STATEMENT

See information provided above.

Does this Ordinance require a Business Impact Estimate? (FOR ORDINANCES ONLY)

If applicable, the Business Impact Estimate (BIE) was published on: See BIE at: https://www.miamibeachfl.gov/city-hall/city-clerk/meeting-notices/

FINANCIAL INFORMATION

See information provided above.

CONCLUSION

The Mayor and City Commission, acting in its capacity as the governing body of the Allison Island Security Guard Special Taxing District, should adopt the attached Resolution which establishes the non-ad valorem assessment roll of $9,311.11, per Residential Unit, for annual assessments against real property located within the Allison Island Security Guard Special Taxing District reflected in Attachment A commencing FY 2026, and authorizes and designates the City Manager to certify the non-ad valorem assessment roll on compatible electronic medium to the County Tax Collector.

Attachment A – Allison Island Non-Ad Valorem Assessment Roll

EC/JDG/TOS/RA

Applicable Area

Citywide

Was this Agenda Item initially requested by a lobbyist which, as defined in Code Sec. 2-481, includes a principal engaged in lobbying? No

If so, specify the name of lobbyist(s) and principal(s):

Department

Management and Budget

Sponsor(s)

Co-sponsor(s)

Condensed Title

5:01 p.m. PH, Adopt Non-Ad Valorem Assessment Roll for Allison Island. OMB

Previous Action (For City Clerk Use Only)