Loading...
HomeMy Public PortalAbout19-9635 Adoption of the 2018-2019 Fiscal Year Millage Rate Sponsored by: City Manager RESOLUTION NO. 19-9635 A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF OPA-LOCKA, FLORIDA, REAFFIRMING THE ADOPTION OF THE 2018-2019 FISCAL YEAR MILLAGE RATE; PROVIDING FOR INCORPORATION OF RECITALS; PROVIDING FOR AN EFFECTIVE DATE . WHEREAS, the City of Opa-locka ("City") adopted its final Millage Rate on September 26, 2018; and WHEREAS, the Governor's designee approved the said adopted Millage Rate on November 19, 2018; and WHEREAS, the Florida Department of Revenue determined that the Truth In Millage (TRIM) advertisement was incorrect and requires the recertification of the same pursuant to Florida Statute 200.065(13) and the reaffirmation of the said budget (EXHIBIT "A"); and WHEREAS, the City Commission City desires to reaffirm the adoption of the 2018-2019 Millage Rate as required by Florida law and the Florida Department of Revenue. NOW THEREFORE, BE IT RESOLVED THAT THE CITY COMMISSION OF THE CITY OF OPA-LOCKA, FLORIDA: Section 1. RECITALS ADOPTED. The recitals to the preamble herein are incorporated by reference. Section 2. AUTHORIZATION The City Commission hereby reaffirms the adoption of the 2018-2019 Millage Rate of 9.8000. Section 3. SCRIVENER'S ERRORS. Sections of this Resolution may be renumbered or re-lettered and corrections of typographical errors which do not affect the intent may be authorized by the City Manager, or the City Manager's designee, without need of public hearing, by filing a corrected copy of same with the City Clerk. Section 4. EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption and is subject to the approval of the Governor or his designee. PASSED AND ADOPTED this 10th day of April, 2019. Resolution No. 19-9635 zz,filv,/," Matthew A. Pigatt Mayor Attest to: Approved as to form and legal sufficiency: Jo a Flores THE BROWN LAW GROUP, LLC Cit Clerk City Attorney Moved by: VICE MAYOR DAVIS Seconded by: COMMISSIONER BURKE Commissioner Vote: 4-0 Commissioner Burke: YES Commissioner Kelley: NOT PRESENT Commissioner Bass: YES Vice-Mayor Davis: YES Mayor Pigatt: YES QP-LOCkQ o , oG' 11,e ���a rw err ��/ "o Newall J. Daughtrey oo . Telephone: (305)953-2821 Acting City Manager °"°`�� Email: njdaughtrev(dopalockafl.gov To: Mayor Matthew A. Pigatt Vice Mayor Chris Davis Commissioner Sherelean Bass Commissioner Alvin Burke Commissioner Joseph L. Kelley From: Newall J. Daughtrey, Acting City Manager\c_A.A.rail--0(1-1 Date: April 5, 2019 Re: 2019 Re-advertisement of TRIM Notice of Proposed Tax Increase In September 2018, the City of Opa-locka advertised the 2018-2019 Budget summary and Notice of Proposed Tax increase. The notice of proposed tax increase used incorrect calculations in the advertisement. The State of Florida TRIM Department notified the City on several occasions,the first being on October 31, 2018 that the advertisement was incorrect and needed to be corrected and re- advertised.According to the Finance Department staff,the City Manager or Finance Department did not receive any correspondence. Tax law specialists at the TRIM department have directed the City to correct the ads and re-advertise. The results of not re-advertising would be a limit to the property tax dollars remitted to the City to the roll back rate. The adopted millage rate is 9.800 mills and the advertisement has been corrected and reviewed by the Tax Law Specialists. TRIM section has informed that they do not have an issue with the City reaffirming the millage then budget ordinances via resolutions so long as they are passed in that order. It is recommended that we have a TRIM hearing and reaffirm the original passed trim ordinance, and separately but on the same day reaffirm the original passed budget ordinance. The results of not re-advertising and reaffirming the millage and budget would be a limit to the property tax dollars remitted to the City to the roll back rate of 8.6755, or taxes of$7,698,923. Should you have any questions and/or concerns please feel free to contact me. ***END*** N ti 1- CO 5 (p M_ N (0 0 CO N Z W CO ti CD WI ka W m U- m 0 4 = 0 c o LIJ NOO QJ — W r W W ex' ZV , o OCaH 4. o VOW O N L . m o L w L • > _ 000 ° c a E E . W 0 C) o crs I— » C.1 92 s o � aM 3 Z W L o ..co CI c o E 'N �v -I 0) V) HW = o c Qo c E � ' 13. mu. ~ m as Q co ca o0 o CO 0 OWoZ �, �, �, 0 RIco CI � () � H E � � •cv v L. as a � ZQ E a e 0m y Wa. � ~ a - gar 2 O W . � o -o 0 c-533 cu WV w x rum 0 WW > > � o Z o c� W O Z o a) O W c a) a) 0 > o ZM = N x c a) a) •E a 0 H a) a) a. c� c E cg x - > m w o n �' N C IX 0 U L O = 2 a) N Z 0 o a 13 al a o }' O CI- la al a O 2 L o o- U L WZ O o. >, .4 a 0 w ro O W CI a) Iii Q Ed d o, o LL I- J I— Q Q MNo n vono ' on ' N o M a CD0 ' N 0 CD CO K O N CD O' 0 0 CO a) r- co O) co u) CO 0) N CD A m 00 01 a c0 CO O 0 0 CO 0 0 01 N a <O n a O r CD M W A p n O -- In N O OD O C) M N N N O_ u c0 pi ci,W fD M N M N CO n!M A M a R o) O A 1a N A V N- O) H aD .- ,- o o r r a a)ca p -- co" r a" co a N o a " " " N N CO CO CD CD 0 co M M N CD t0 E.c N to CD cC) o to o) o) v CO o °) m a. n O A A M T N A C r r W 0) " " " r 0 N W u 0 0 0 0 0 0 o LL a o 0 0 0 0 0 o LL r r t 0 co COD 0 0 O O O O cc N' N N N 0 W 1 Oi N N " " ''W Zcc LLI Q . . . . . . . . . . . LL Ca W oo n A A o n A ® CO " o o 0 0 °' C zza v CO- ui rri _o c i6 0 m N M fV CO a a n N N a yM of , N us w Q aJ " " " a} Q H W,_ 20 ° ° a a 0 a . 'Cl. m y a =2 V1 a CO Co CO 0 )n u) CO CD ao m Q ■ w 6 co R. CO 0 co_ co co co o)ci N o o n n o M 1)) n Q(f O m N N A A N Q A Z Z G m I ("1 " " " LL o QW 0`/ a0 0o _0 r... a) vvoAO n v 0 N av N A▪ N ooaoo 0 OD 0 0 o r p D O co 0) CD u v co n a CD 10 p N M rna co coaco R. ao CO N 0 N v co Nf0 u) pF' D n CD a W Z N M Co • C OpMpN M � (00 � Oaoo )Na R. nM CD aG CA co W ' • - T r a) la CD N O Q ") " " a O a ;a O FW Q= U. LL W O wO W_ H L o 1— o= mum o_ E y 40 0 V 0 z m 4 (0 ca; 4 ec w 7U 2 .6 r Z ta 0) d co a) 0 to a�i Z to tug') Z a °i a LL a m C) a . .> W 0 Z Z Z y @ U a co W xx V W > wcc p > F- ar CC I-« m a Z m ~ G p U m Vl C N O o -7 0 N Q will w @ v E5 0 � ¢ E w d —_ 0 E E � ¢ ?w• h C7 g v d 0 C 0 y2 E O 5-5. w ` Q m al E L c _ W • l l0 U PE = J ac > F O d W U al W g a o g C U > )p X a H O F O U F m y N C L m C a `ip G p °,1 co C w E WI a 0. a m r m ie ° L % m 0 p 0 U ccLL 0 m J z v V d LL J a m J v) C_ 00 a F Cr 4 d C > 5 .O F c 4 d v fJJ0 C C CL C) 0)t r O F2g O X 222'5 2 -58• c2s8g u) r LLJLLU55MOO r I-U- - w 00- 0- 000 r I-U- rr Reset Form Print Form DR-420 CERTIFICATION OF TAXABLE VALUE R.5/12 Rule 12D-16.002 Florida Administrative Code FLORIDA Effective 11/12 Year: 2018 County: MIAMI-DADE Principal Authority: Taxing Authority: CITY OF OPA-LOCKA CITY OF OPA-LOCKA SECTION I: COMPLETED BY PROPERTY APPRAISER 1. Current year taxable value of real property for operating purposes $ 779,648,485 (1) 2. Current year taxable value of personal property for operating purposes $ 105,966,445 (2) 3. Current year taxable value of centrally assessed property for operating purposes $ 1,817,795 (3) 4. Current year gross taxable value for operating purposes (Line 1 plus Line 2 plus Line 3) $ 887,432,725 (4) Current year net new taxable value (Add new construction,additions,rehabilitative 5. improvements increasing assessed value by at least 100%,annexations,and tangible $ 16,003,016 (5) personal property value over 115%of the previous year's value.Subtract deletions.) 6. Current year adjusted taxable value (Line 4 minus Line 5) $ 871,429,709 (6) 7. Prior year FINAL gross taxable value from prior year applicable Form DR-403 series $ 802,504,458 (7) 8 Does the taxing authority include tax increment financing areas?If yes,enter number YES NO Number (8) of worksheets(DR-420TIF)attached. If none,enter 0 1 Does the taxing authority levy a voted debt service millage or a millage voted for 2 Number 9. years or less under s.9(b),Article VII,State Constitution?If yes,enter the number of El YES 0 NO (9) DR-420DEBT,Certification of Voted Debt Millage forms attached.If none,enter 0 0 Property Appraiser Certification I certify the taxable values above are correct to the best of my knowledge. SIGN Signature of Property Appraiser: Date: HERE Electronically Certified by Property Appraiser 6/28/201 8 11:47 AM SECTION II : COMPLETED BY TAXING AUTHORITY If this portion of the form is not completed in FULL your taxing authority will be denied TRIM certification and possibly lose its millage levy privilege for the tax year.If any line is not applicable,enter -0-. 10. Prior year operating millage levy(If prior year millage was adjusted then use adjusted 8.9999 per$1,000 (10) millage from Form DR-422) 11. Prior year ad valorem proceeds (Line 7 multiplied by Line 10,divided by 1,000) $ 7,222,460 (11) 12 Amount,if any,paid or applied in prior year as a consequence of an obligation measured by a $ 0 (12) dedicated increment value (Sum of either Lines 6c or Line 7a for all DR-420TIFforms) 13. Adjusted prior year ad valorem proceeds (Line 11 minus Line 12) $ 7,222,460 (13) 14. Dedicated increment value,if any (Sum of either Line 6b or Line 7e for all DR-420TIF forms) $ 38,918,129 (14) 15. Adjusted current year taxable value (Line 6 minus Line 14) $ 832,511,580 (15) 16. Current year rolled-back rate (Line 13 divided by Line 15,multiplied by 1,000) 8.6755 per$1000 (16) 17. Current year proposed operating millage rate 10.0000 per$1000 (17) Total taxes to be levied at proposed millage rate (Line 17 multiplied by Line 4,divided (18) 18. by 1,000) $ 8,874,327 Continued on page 2 DR-420 R. 5/12 Page 2 TYPE of principal authority(check one) ❑ County Independent Special District 19. (19) ✓ Municipality ❑ Water Management District Applicable taxing authority(check one) I v Principal Authority n Dependent Special District 20. (20) ❑ MSTU ❑ Water Management District Basin 21. Is millage levied in more than one county?(check one) ❑ Yes I v I No (21) DEPENDENT SPECIAL DISTRICTS AND MSTUs �S T 0 P 1 STOP HERE-SIGN AND SUBMIT 22. Enter the total adjusted prior year ad valorem proceeds of the principal authority,all dependent special districts,and MSTUs levying a millage. (The sum of Line 13 from all DR-420 $ 7,222,460 (22) forms) 23. Current year aggregate rolled-back rate(Line 22 divided by Line 15,multiplied by 1,000) 8.6755 per$1,000 (23) 24. Current year aggregate rolled-back taxes(Line 4 multiplied by Line 23,divided by 1,000) $ 7,698,923 (24) Enter total of all operating ad valorem taxes proposed to be levied by the principal 25. taxing authority,all dependent districts,and MSTUs,if any.(The sum of Line 18 from all $ 8,874,327 (25) DR-420 forms) 26. Current year proposed aggregate millage rate(Line 25 divided by Line 4,multiplied 10.0000 per$1,000 (26) by 1,000) 27 Current year proposed rate as a percent change of rolled-back rate(Line 26 divided by 15.27 % (27) Line 23,minus 1,multiplied by 100) First public Date: Time: Place: budget hearing 9/12/2018 5:01 PM EST 215 PERVIZ AVE,OPA-LOCKA,FL 33054 I certify the millages and rates are correct to the best of my knowledge. Taxing Authority Certification The millages comply with the provisions of s.200.065 and the provisions of either s.200.071 or s.200.081,F.S. S 1 Signature of Chief Administrative Officer: Date: G Electronically Certified by Taxing Authority 8/3/2018 1 0:57 AM N Title: Contact Name and Contact Title: Giovanni Stephenson,Finance Director H Yvette Harrell,City Manager E Mailing Address: Physical Address: R 780 FISHERMAN STREET,4TH FLOOR 780 FISHERMAN STREET,4TH FLOOR E City,State,Zip: Phone Number: Fax Number: OPA-LOCKA,FL 33054 305-953-2868 x 1303 305-953-2870 Instructions on page 3 Reset Form Print Form s MAXIMUM MILEAGE LEVY CALCULATION °R aR sM 2 FINAL DISCLOSURE Rule 12D-16.002 Florida Administrative Code FLORIDA For municipal governments,counties,and special districts Effective 11/12 Year: 2018 County: MIAMI-DADE Principal Authority: Taxing Authority: CITY OF OPA-LOCKA CITY OF OPA-LOCKA 1 Is your taxing authority a municipality or independent special district that has levied Yes ✓ No (1) ad valorem taxes for less than 5 years? IF YES, S f O P STOP HERE. SIGN AND SUBMIT. You are not subject to a millage limitation. 2. Current year rolled-back rate from Current Year Form DR-420,Line 16 8.6755 per$1,000 (2) 3. Prior year maximum millage rate with a majority vote from 2017,Form DR-420MM,Line 13 9.8412 per$1,000 (3) 4. Prior year operating millage rate from Current Year Form DR-420,Line 10 8.9999 per$1,000 (4) if Line 4 is equal to or wigwam Line 3,skip to Line 11. If less, continue to Line 5. Adjust rolled-back rate based on prior year majority-vote maximum millage rate 5. Prior year final gross taxable value from Current Year Form DR-420,Line 7 $ 802,504,458 (5) Prior year maximum ad valorem proceeds with majority vote $ 7,897,607 (6) 6. (Line 3 multiplied by Line 5 divided by 1,000) 7 Amount,if any,paid or applied in prior year as a consequence of an obligation $ 0 (7) measured by a dedicated increment value from Current Year Form DR-420 Line 12 8. Adjusted prior year ad valorem proceeds with majority vote (Line 6 minus Line 7) $ 7,897,607 (8) 9. Adjusted current year taxable value from Current Year form DR-420 Line 15 $ 832,511,580 (9) 10. Adjusted current year rolled-back rate(Line 8 divided by Line 9,multiplied by 1,000) 9.4865 per$1,000 (10) Calculate maximum millage levy 11. Rolled-back rate to be used for maximum millage levy calculation 9.4865 per$1,000 (11) (Enter Line 10 if adjusted or else enter Line 2) 12. Adjustment for change in per capita Florida personal income(See Line 12 Instructions) 1.0147 j (12) 13. Majority vote maximum millage rate allowed(Line 11 multiplied by Line 12) 9.6260 per$1,000 (13) 14. Two-thirds vote maximum millage rate allowed(Multiply Line 13 by 1.10) 10.5886 per$1,000 (14) 15. Current year adopted millage rate 9.8000 per$1,000 (15) 16. Minimum vote required to levy adopted millage: (Check one) (16) ❑ a. Majority vote of the governing body: Check here if Line 15 is less than or equal to Line 13.The maximum millage rate is equal to the majority vote maximum rate.Enter Line 13 on Line 17. b. Two-thirds vote of governing body: Check here if Line 15 is less than or equal to Line 14,but greater than Line 13.The maximum millage rate is equal to adopted rate.Enter Line 15 on Line 17. c. Unanimous vote of the governing body,or 3/4 vote if nine members or more: Check here if Line 15 is greater than Line 14. The maximum millage rate is equal to the adopted rate.Enter Line 15 on Line 17. d. Referendum: The maximum millage rate is equal to the adopted rate.Enter Line 15 on Line 17. 17. The selection on Line 16 allows a maximum millage rate of 9.8000 per$1,000 (17) (Enter rate indicated by choice on Line 16). 18. Current year gross taxable value from Current Year Form DR-420,Line 4 $ 887,432,725 (18) Continued on page 2 DR-420MM Taxing Authority: R.5/12 Page 2 19. Current year adopted taxes(Line 15 multiplied by Line 18,divided by 1,000). $ 8,696,841 (19) Total taxes levied at the maximum millage rate (Line 17 multiplied by Line 18,divided $ 8,696,841 (20) 20. by 1,000). DEPENDENT SPECIAL DISTRICTS AND*anis STOP STOP HERE SIGN AND SUBMIT. 21 Enter the current year adopted taxes of all dependent special districts&MSTUs levying $ 0 (21) a millage. (The sum of all Lines 19 from each district's Form DR-420MM) 22. Total current year adopted taxes(Line 19 plus Line 21). $ 8,696,841 (22) Total Maximum Taxes Enter the taxes at the maximum millage of all dependent special districts&MSTUs $ 0 (23) 23. levying a millage(The sum of all Lines 20 from each district's Form DR-420MM). 24. Total taxes at maximum millage rate(Line 20 plus Line 23). $ 8,696,841 (24) Total Maximum Versus Total Taxes Levied 25 Are total current year adopted taxes on Line 22 equal to or less than total taxes at the 0 YES NO (25) maximum millage rate on Line 24?(Check one) I certify the millages and rates are correct to the best of my knowledge.The millages Taxing Authority Certification comply with the provisions of s.200.065 and the provisions of either s.200.071 or s. 200.081,F.S. s Signature of Chief Administrative Officer: Date : Electronically Certified by Taxing Authority 9/27/2018 2:36 PM G N Title: Contact Name and Contact Title: Yvette Harrell,City Manager Giovanni Stephenson,Finance Director H E Mailing Address: Physical Address: R 780 FISHERMAN STREET,4TH FLOOR 780 FISHERMAN STREET,4TH FLOOR E City,State,Zip: Phone Number: Fax Number: OPA-LOCKA,FL 33054 305-953-2868 x 1303 305-953-2870 Complete and submit this form to the Department of Revenue with the completed DR-487, Certification of Compliance, within 30 days of the final hearing. Instructions on page 3 rig A Florida Department of Revenue Leon M. Biegalski Property Tax Oversight Executive Director FLORIDA S050 West Tennessee Street,Tallahassee, FL 32399 floridarevenue.com October 31, 2018 Yvette Harrell, City Manager City of Opa-Locka 780 Fisherman Street Opa-Locka, Florida 33054 Re:Truth in Millage (TRIM) Certification Dear Ms. Harrell: The Department of Revenue has reviewed the millage certification documents that your taxing authority submitted under sections 200.065 and 200.068, Florida Statutes.The following errors are violations of the TRIM law.Your taxing authority must correct these errors immediately or be subject to the loss of revenue sharing and the loss of ad valorem revenues from millage in excess of the rolled-back rate. FINDINGS OF FACT Portions of the property tax levy in the Notice of Proposed Tax Increase advertisement were incorrect (see attached copy for correct amount to advertise, as required by section 200.065(3)(a), Florida Statutes). The notice substantially understated this year's proposed tax levy. CONCLUSIONS OF LAW The Notice of Proposed Tax Increase advertisement showed an incorrect property tax levy. This violates section 200.065(3)(a), Florida Statutes, and Rule 12D-17.005(2)(a), (2)(c)6, and (2)(c)26, Florida Administrative Code. OPPORTUNITY TO REMEDY The law provides the opportunity to correct these violations by re-advertising and re- holding the hearing and re-certifying compliance under section 200.065(13), Florida Statutes. Within 15 days of receipt of this notice,the taxing authority will need to advertise the: Yvette Harrell,City Manager October 31,2018 Florida Department of Revenue Page 2 Notice of Proposed Tax Increase with applicable violation clause and Budget Summary advertisements. Section 200.065(13)(b) and (c), Florida Statutes,establishes the requirements of this letter. Section 200.065(12), Florida Statutes, requires the taxing authority to hold a new millage and budget hearing two to five days following publication of the advertisement. After the re-advertised notices and the new final hearing, please forward to this office copies of the advertisements (full page from newspaper)with proofs of publication; a copy of the resolution/ordinance adopting the millage;a copy of the resolution/ordinance adopting the budget; and Form DR-487, Certification of Compliance. By copy of this notice, the Department is notifying and directing the tax collector to withhold ad valorem tax revenue collected in excess of the rolled-back rate until the taxing authority has met the requirements of law. By copy of this notice,the Department is notifying the Refunds and Revenue Distribution process of the General Tax Administration program to proceed under sections 200.065(13)(a), 218.23(1), and 218.63(2), Florida Statutes, and Rule Chapter 12-10, Florida Administrative Code,to withhold revenue sharing funds until the taxing authority corrects its noncompliance or, if not corrected, for 12 months following the Department's determination of noncompliance. If the taxing authority does not correct its noncompliance,the Department will deposit these withheld funds into the General Revenue Fund. If the taxing authority fails to correct these violations in the manner section 200.065(13), Florida Statutes, describes and to re-certify compliance to the Department after re-advertising and re- holding the hearings,the taxing authority will forfeit its state revenue sharing funds and ad valorem proceeds in excess of the rolled-back rate. If the taxing authority re-certifies compliance and the Department determines the re-certification is not in compliance with section 200.065, Florida Statutes,the same consequences will occur. This determination applies only to the TRIM certification requirements.The Department will send a determination regarding the maximum millage levy requirements of section 200.065(5), Florida Statutes, in a separate notice. If you believe the certification the taxing authority submitted does not support the Department's determination, please consider the following notice. NOTICE OF RIGHTS You may have the right to seek an administrative determination of the facts in this matter under Chapter 120, Florida Statutes, by filing a petition for administrative hearing with the Clerk, Department of Revenue, Post Office Box 6668,Tallahassee, Florida 32314-6668.Any such petition Yvette Harrell,City Manager October 31,2018 Florida Department of Revenue Page 3 must meet the requirements of Chapter 28-106, Florida Administrative Code,and should be filed, and received,within 15 days from receipt of this notice. Such administrative tribunal has no equitable or injunctive powers under Florida Law. Under section 200.065, Florida Statutes, mediation is not available in any administrative dispute of the type of agency action announced in this notice. If you proceed with the administrative determination and are unsuccessful and you do not correct the noncompliance as outlined in this notice, your ability to levy ad valorem taxes, based on the violations stated in this letter, will be seriously in question. You may also have the right to adjudicate this matter before a circuit court under Chapter 86 and applicable Florida law. You have the right to seek judicial review of this order as provided in section 120.68, Florida Statutes, by the filing of a Notice of Appeal as provided in Rule 9.110, Florida Rules of Appellate Procedure, with the clerk of the Department in the Office of General Counsel,Post Office Box 6668, Tallahassee, Florida 32314-6668 and by filing a copy of the Notice of Appeal accompanied by the applicable filing fees with the appropriate District Court of Appeal.This Notice of Appeal must be filed within 30 days from the date of this order. If you have any questions, please contact Wyatt Peters at 850-617-8921. Sincerely, Brandi Gunder Program Director Property Tax Oversight Enclosures cc: Honorable Marcus L. Saiz de la Mora, CFE,CFA Miami-Dade County Tax Collector Roger Hinson, Program Administrator Refunds and Revenue Distribution sh/#23.26 Example: Non-Compliance with Violation Clause Notice of Proposed Tax Increase NOTICE OF PROPOSED TAX INCREASE THE PREVIOUS NOTICE PLACED BY THE CITY of OPA-LOCKA HAS BEEN DETERMINED BY THE DEPARTMENT OF REVENUE TO BE IN VIOLATION OF THE LAW, NECESSITATING THIS SECOND NOTICE. The City of Opa-Locka has tentatively adopted a measure to increase its property tax levy. Last year's property tax levy: A. Initially proposed tax levy $ 8,036,225 B. Less tax reductions due to Value Adjustment Board and other assessment changes $ 813,765 C. Actual property tax levy $ 7,222,460 This year's proposed tax levy $ 8,696,841 All concerned citizens are invited to attend a public hearing on the tax increase to be held on: (DATE) (TIME) (MEETING PLACE) A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing. Use this ad if your taxing authority's tentatively adopted millage rate is greater than the current year rolled-back rate. The notice of proposed tax increase ad will: • Be advertised WITHIN 15 DAYS OF NOTIFICATION of Non-Compliance from the Department of Revenue. • Have the violation clause in boldfaced type. • Be a full 1/4 page ad. • Have an adjacent Budget Summary advertisement. • Have a millage rate above the rolled-back rate. • Hold Final Hearing within 2 to 5 days after advertised. S SUNDAY.SEPTEMBER 23 2018 RECEIVED MIAMIHERALD.COM FROM PAGE 2NW 305-248-0976 between DEPT OF EXTENTS REV 9:30 a.m.and 1:30 p.m.on PROPERTY TAX OVERSIGHT serving days for more in- formation. caregivers,"according to a carry$10 entry fees).Play- NORTH MIAMI: news release. ers of all levels are wel- CREATIVE ARTS 4 KIDS "VITAS volunteers are come at 7 p.m.every The Museum of Contem- part of a multidisciplinary Wednesday at The 19th porary Art-North Miami team of caregivers that Hole Bar&Grill,Biltmore (MOCA)is offering the include a doctor,nurse, Hotel,1200 Anastasia Ave. series Creative Arts 4 Kids aide,chaplain and social Contact Leo at 305-669- on the first Saturday of worker.Volunteers receive 5260 or Leo @Miami every month.These art free and comprehensive Backgammon.com.Miami classes are for children 6 to training before being as- Backgammon.com. 12 years old.Each month, signed a volunteer job, the class will have a differ- where they learn hospice HOMESTEAD:SOUP ent theme. philosophy,caring for the KITCHEN NEEDS HELP The cost is$18 per class terminally ill,grief and loss Homestead Soup Kitch- or$60 for a four-class education,and more." en,at 105 SW Third Ave., series.For MOCA mem- For more details,call needs volunteers for cook- hers,North Miami resi- 954-588-6797. ing,serving and cleaning. dents and city employees, No experience necessary. cost is$12 per class,$40 CORAL GABLES: The kitchen is open for a four-class series. BACKGAMMON Mondays,Wednesdays and There is a$2 discount for Play live backgammon at Fridays.Meal preparation each additional child in the the Miami Backgammon begins about 9 a.m.,sew- household.For advance Club.No costs or member- ing is at noon,and cleanup registration,call 305-893- ship dues(tournaments is done by 1:30 p.m.Call 6211. 23.210 NOTICE OF PROPOSED TAX INCREASE The City of Opa-locka has tentatively adopted a measure to increase its property levy. <; >E , . '. Last year's property tax levy: A. Initially proposed tax levy $7 46010,85�r ,- ,,--, B. Less tax reductions due to Value Adjustment Board I " " 4` and other assessment changes (490,360)* C. Actual property tax levy 6,969,725 r' This year's proposed tax levy $ 8,446,319 All concerned citizens are invited to attend a public hearing on ;1 the tax increase to be held on �1 Wednesday September 26, 2018 5:01 p.m e i ',• at Opa-Locka Commission Chambers 215 Barack Obama (Perviz) Ave Opa-Locka, FL 33054 A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing. Reset Form Print Form DR-420 CERTIFICATION OF TAXABLE VALUE R.5/12 Rule 12D-16.002 FLORIDA Florida Administrative Code Effective 1 1/12 Year: 2017 County: MIAMI-DADE Principal Authority: Taxing Authority: CITY OF OPA-LOCKA CITY OF OPA-LOCKA SECTION I : COMPLETED BY PROPERTY APPRAISER 1. Current year taxable value of real property for operating purposes $ 696,558,420 11) 2, Current year taxable value of personal property for operating purposes $ 105,338,321 (2) 3. Current year taxable value of centrally assessed property for operating purposes S 1,725,721 (3) 4. Current year gross taxable value for operating purposes (Line 1 plus Line'2 plus Line 3) $ 803,622,462 (4) Current year net new taxable value (Add new construction,additions,rehabilitative 5. improvements increasing assessed value by at least 100%,annexations,and tangible $ -420,725 '.5) personal property value over 115%of the previous year's value.Subtract deletions.) 6. Current year adjusted taxable value (Line 4 minus Line 5) $ 804,043,187 (6) 7. Prior year FINAL gross taxable value from prior year applicable Form DR-403 series $ 741,894,815 (7) Does the taxing authority include tax increment financing areas?If yes,enter number YES NO Number t`8) 8' of worksheets(DR-420TIF)attached. If none,enter 0 1 Does the taxing authority levy a voted debt service millage or a millage voted for 2 Number 1- 9. years or less under s.9(b),Article VII,State Constitution?If yes,enter the number of YES © NO (9) DR-420DEBT,Certification of Voted Debt Milageforms attached.If none,enter 0 I 0 Property Appraiser Certification I certify the taxable values above are correct to the best of my knowledge. SIGN Signature of Property Appraiser: Date: HERE Electronically Certified by Property Appraiser 6/30/2017 3:19 PM SECTION II : COMPLETED BY TAXING AUTHORITY If this portion of the form is not completed in FULL your taxing authority will be denied TRIM certification and possibly lose its millage levy privilege for the tax year.If any line is not applicable,enter -0-. Prior year operating millage levy(If prior year millage was adjusted then use adjusted 10. millage from Form DR-422) 10.0000 per$1,000 I10) T 11. Prior year ad valorem proceeds (Line 7 multiplied by Line 10,divided by 1,000) $ 7,418,948 11 1) 1 12 Amount,if any,paid or applied in prior year as a consequence of an obligation measured by a $ 0 112) dedicated increment value (Sum of either Lines 6c or Line 7a for all DR-420T1F forms) 13. Adjusted prior year ad valorem proceeds (Line 11 minus Line 12) $ 7,418,948 113) 14. Dedicated increment value,if any (Sum of either Line 6b or Line 7e for all DR-420T1F forms) $ 26,737,701 1.14) 15. Adjusted current year taxable value (Line 6 minus Line 14) $ 777,305,486 ..15) 16. Current year rolled-back rate (Line 13 divided by Line 15,multiplied by 1,000) 9.5444 per 51000 ;16) 17. 1Current year proposed operating millage rate 10.0000 per$1000 ! ;17) Total taxes to be levied at proposed millage rate (Line 17 multiplied byLine4,divided ; (18) 18. by 1,000) $ 8,036,225 1 a , Continued on page 2 DR-420 aid I R. 5/12 Page 2 19. TYPE of principal authority (check one) County I I Independent Special District (19) Municipality I 1 Water Management District 20. Applicable taxing authority (check one) ,/ Principal Authority I I Dependent Special District (20) ` MSTU n Water Management District Basin 21. Is millage levied in more than one county?(check one) Yes 17 No (21) DEPENDENT SPECIAL DISTRICTS AND MSTUs 5T0 P] STOP HERE-SIGN AND SUBMIT 22. Enter the total adjusted prior year ad valorem proceeds of the principal authority,all dependent special districts,and MSTUs levying a millage. (The sum of Line 13 from all DR-420 $ 7,418,948 (22) forms) I 23. Current year aggregate rolled-back rate(Line 22 divided by Line 15,multiplied by 1,000) 9.5444 per$1,000 (23) 24. Current year aggregate rolled-back taxes(Line 4 multiplied by Line 23,divided by 1,000) $ 7,670,094 (24) Enter total of all operating ad valorem taxes proposed to be levied by the principal 25. taxing authority,all dependent districts,and MSTUs,if any.(The sum of Line 18 from all $ 8,036,225 (25) DR-420 forms) 26. Current year proposed aggregate millage rate(Line 25 divided by Line 4,multiplied 10.0000 per$1,000 (26) . by 1,000) 27 Current year proposed rate as a percent change of rolled-back rate(Line 26 divided by 4.77 To (27) Line 23,minus 1,multiplied by 100) First public Date: Time: Place: budget hearing 215 Barack Obama(Perviz)Ave.,Opa-locka,FL 33054 9/13/2017 5:01 PM EST I certify the millages and rates are correct to the best of my knowledge. Taxing Authority Certification The millages comply with the provisions of s.200.065 and the provisions of either s.200.071 or s.200.081,F.S. S Signature of Chief Administrative Officer: I Date: G Electronically Certified by Taxing Authority 8/3/201 7 11:39 AM N Title: Contact Name and Contact Title: Ernesto Reyes,Budget Administrator H Ed Brown,Interim City Manager E Mailing Address: Physical Address: R 780 FISHERMAN STREET,4TH FLOOR 780 FISHERMAN STREET,4TH FLOOR E City,State,Zip: Phone Number: I Fax Number: OPA-LOCKA,FL 33054 305-953-2868 x 1305 I 305-953-2870 Instructions on page 3 Reset Form Print Form DR-420 CERTIFICATION OF TAXABLE VALUE R.5/12 Rule 12D-16.002 Florida Administrative Code FLORIDA Effective 11/12 Year: 2078 County: MIAMI-DADE Principal Authority: Taxing Authority: CITY OF OPA-LOCKA CITY OF OPA-LOCKA SECTION 1: COMPLETED BY PROPERTY APPRAISER 1. Current year taxable value of real property for operating purposes $ 779,648,485 (1) 2. Current year taxable value of personal property for operating purposes $ 105,966,445 (2) 3. Current year taxable value of centrally assessed property for operating purposes $ 1,817,795 (3) 4. Current year gross taxable value for operating purposes (Line 1 plus Line 2 plus Linea) $ 887,432,725 (4) Current year net new taxable value (Add new construction,additions,rehabilitative 5. improvements increasing assessed value by at least 100%,annexations,and tangible $ 16,003,016 (5) personal property value over 115%of the previous year's value.Subtract deletions.) 6. Current year adjusted taxable value (Line 4 minus Line S) $ 871,429,709 (6) 7. Prior year FINAL gross taxable value from prior year applicable Form DR-403 series $ 802,504,458 (7) i Does the taxing authority include tax increment financing areas?If yes,enter number © Number 8' of worksheets(DR-420TIF)attached. If none,enter 0 YES NO 1 (8) Does the taxing authority levy a voted debt service millage or a millage voted for 2 Number 9. years or less under s.9(b),Article VII,State Constitution?If yes,enter the number of ❑ YES Ig NO (9) DR-420DEBT,Certification of Voted Debt Millage forms attached.If none,enter 0 0 Property Appraiser Certification I certify the taxable values above are correct to the best of my knowledge. SIGN Signature of Property Appraiser: Date: HERE Electronically Certified by Property Appraiser 6/28/2018 11:47 AM SECTION 11 : COMPLETED BY TAXING AUTHORITY If this portion of the form is not completed in FULL your taxing authority will be denied TRIM certification and possibly lose its millage levy privilege for the tax year.If any line is not applicable,enter -0-. Prior year operating millage levy(If prior year millage was adjusted then use adjusted 10. millage from Form DR-422) 8.9999 Per$1,000 (10) 11. Prior year ad valorem proceeds (Line 7 multiplied by Line 10,divided by 1,000) $ 7,222,460 (11) 12 Amount,if any,paid or applied in prior year as a consequence of an obligation measured by a $ 0 (12) dedicated increment value (Sum of either Lines 6c or Line 7a for all DR-420T1F forms) 13. Adjusted prior year ad valorem proceeds (Line 11 minus Line 12) $ 7,222,460 (13) 14. Dedicated increment value,if any (Sum of either Line 6b or Line 7e for all DR-420T1F forms) $ 38,918,129 (14) 15. Adjusted current year taxable value (Line 6 minus Line 14) $ 832,511,580 (15) 16. Current year rolled-back rate (Line 13 divided by Line 15,multiplied by 1,000) 8.6755 per$1000 (16) 17. Current year proposed operating millage rate 10.0000 per$1000 (17) 18 Total taxes to be levied at proposed millage rate (Line 17 multiplied by Line 4,divided (18) by 1,000) $ 8,874,327 Continued on page 2 t) R. 5/12 I R. 5/12 Page 2 TYPE of principal authority(check one) n County Independent Special District 19. (19) 0 Municipality U Water Management District Applicable taxing authority(check one) I�/, Principal Authority n Dependent Special District 20. (20) MSTU Water Management District Basin 21. Is millage levied in more than one county?(check one) Yes / No (21) DEPENDENT SPECIAL DISTRICTS AND MSTUs Hin p STOP HERE-SIGN AND SUBMIT 22 Enter the total adjusted prior year ad valorem proceeds of the principal authority,all dependent special districts,and MSTUs levying a millage. (The sum of Line 13 from all DR-420 $ 7,222,460 (22) forms) 23. Current year aggregate rolled-back rate(Line 22 divided by Line 15,multiplied by 1,000) 8.6755 per$1,000 (23) 24. Current year aggregate rolled-back taxes(Line 4 multiplied by Line 23,divided by 1,000) $ 7,698,923 (24) Enter total of all operating ad valorem taxes proposed to be levied by the principal 25. taxing authority,all dependent districts,and MSTUs,if any.(The sum of Line 18 from all $ 8,874,327 (25) DR-420 forms) 26. Current year proposed aggregate millage rate(Line 25 by Line 4,multiplied 10.0000 per$1,000 (26) by 1,000) 27 Current year proposed rate as a percent change of rolled-back rate(Line 26 divided by Line 23,minus 1,multiplied by 100) 15.27 % (27) First public Date: Time: Place: budget hearing 215 PERVIZ AVE,OPA-LOCKA,FL 33054 9/12/2018 5:01 PM EST I certify the millages and rates are correct to the best of my knowledge. Taxing Authority Certification The millages comply with the provisions of s.200.065 and the provisions of either s.200.071 or s.200.081,F.S. Signature of Chief Administrative Officer: Date: G Electronically Certified by Taxing Authority 8/3/2018 10:57 AM N Title: Contact Name and Contact Title: Bryan Hamilton,Finance Director H City Manager E Mailing Address: Physical Address: R 780 FISHERMAN STREET,4TH FLOOR 780 FISHERMAN STREET,4TH FLOOR E City,State,Zip: Phone Number: Fax Number: OPA LOCKA,FL 33054 305-953-2868 x 1304 305-953-2870 Instructions on page 3 Example: Last Year's Actual Levy Less Than Initially Proposed Levy Use 100% of tax levies in the advertisement below. NOTICE OF PROPOSED TAX INCREASE The (name of taxing authority) has tentatively adopted a measure to increase its property tax levy. Last year's property tax levy: A. Initially proposed tax levy $ 47,969 B. Less tax reductions due to Value Adjustment Board and other assessment changes $ 3,833 C. Actual property tax levy $ 44,136 This year's proposed tax levy $ 49,740 All concerned citizens are invited to attend a public hearing on the tax increase to be held on: (DATE) (TIME) at (MEETING PLACE) A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing. Show 100%of tax levies in the Notice of Proposed Tax Increase advertisement. To complete the above Notice of Proposed Tax Increase advertisement, use the information from the following forms: Last year's proposed tax levy: A. $47,969 Prior year Form DR-420, line 25 B. $ 3,833 Subtract line C from line A to calculate line B C. $44.136 Current year Form DR-420, line 11 (sum of all Form DR-420 line 11s if you have MSTUs or dependent special districts) This year's proposed tax levy: $49,740 (current year's tentatively adopted millage rate x current year gross taxable value) _ 1,000 (line 4, current year Form DR-420) If the tentatively adopted millage rate is the same as the proposed millage rate, use the current year Form DR-420, line 25. r 51 CERTIFICATION OF COMPLIANCE III, Chapter 200,Florida Statutes DR-487 and Sections 218.23 and 218.63,Florida Statutes R.5/13 Rule 12D-16.002 FLORIDA Florida Administrative Code ❑ Check if E-TRIM Participant Effective 5/13 Provisional FISCAL YEAR: County: Check if new address Taxing Authority: Taxing authorities must file the DR-487 with the required attachments within 30 days of the final hearing. Send completed"TRIM"Compliance Mailing Address: packages by: Mail Certified or Overnight Delivery Physical Address: Florida Department of Revenue Florida Department of Revenue Property Tax Oversight-TRIM Section Property Tax Oversight-TRIM Section City,State,Zip: P.0. Box 3000 2450 Shumard Oak Blvd., RM 2-3200 Tallahassee,Florida 32315-3000 Tallahassee,Florida 32399-0216 Date of Final Hearing: All Taxing Authorities,Except School Districts School Districts E-TRIM Participants only need to submit items 1-3 E-TRIM Participants only need to submit items 1-4 I WITHIN 30 DAYS OF FINAL HEARING send this signed certification*with: WITHIN 30 DAYS OF FINAL HEARING send this signed certification*with: ❑ 1.Proof of Publication from the newspaper for all newspaper ❑ i.ESE 524,Mil/age Resolution. I advertisements. ❑ 2.Resolution or Ordinance Adopting Budget,indicating 12.Ordinance or Resolution: order of adoption. a.Adopting the final millage rate,with percent change of rolled back rate shown and El 3.ENTIRE PAGE(s)from the newspaper for all newspaper j b.Adopting the final budget,indicating order of adoption. advertisements: DO NOT SEND ENTIRE BUDGET. a.Budget Summary Advertisement. El 3.ENTIRE PAGE(s)from the newspaper for all newspaper b.Notice of Proposed Tax Increase or Budget Hearing advertisements Advertisement. a.Budget Summary Advertisement. c.Notice of Tax for School Capital Outlay, j b.Notice of Proposed Tax Increase or Budget Hearing d.Amended Notice of Tax for School Capital Outlay. Advertisement. ❑ 4.Proof of Publication from the newspaper for all c.COUNTIES ONLY:DR-529,Notice-Tax impact of the newspaper advertisements. Value Adjustment Board,within 30 days of completion. ❑ 5.Copy of DR-420S,Certification of School Taxable Value I 4.Copy of DR-420,Certification of Taxable Value,include DR-420TIF, and DR-420DEBT,Certification of Voted Debt Millage,if applicable. Tax increment Adjustment Worksheet and DR-420DEBT, Certification of Voted Debt Millage,if applicable. El 6.DR 422,Certification of Final Taxable Value**and DR-422DEBT, 5.DR-420MM,Maximum Millage Levy Calculation Final Disclosure. Certification of Final Voted Debt Millage,if applicable. • 6.DR-487V,Vote Record for Final Adoption of Millage Levy. n 7.DR-422,Certification of Final Taxable Value,**and DR-422DEBT Certification of Final Voted Debt Millage,if applicable. "(See Rule 12D-17.004(2)(b),F.A.C.) '(See Rule 12D-17.004(2)(a),F.A.C.) **If you have not received the DR-422,do not delay submitting your TRIM package.it is due within 30 days of your final hearing.If you do not include all required documents,the Department of Revenue will find you non-compliant with Section 218.26(4),F.S.Taxing authorities and units of local government participating in revenue sharing may lose these funds for twelve months,under Sections 200.065,218.23,218.26(4), and 218.63.F.S.Ad valorem proceeds from any miliage above the rolled-back rate must be placed in escrow. Taxing Authority Certification I certify the millages and rates are correct to the best of my knowledge. The millages comply with the S provisions of s.200.065 and the provisions of either s.200.071 or s.200.081,F.S. / Signature of Chief Administrative Officer: Date: G N — Print Name of Chief Administrative Officer: Title: Mr. Ms. H E Contact Name and Contact Title: J Check if new contact E-mail Address R E JJI Phone Number: Fax Number: All TRIM forms for taxing authorities are available on our website at:http://floridarevenue.com/property/Pages/TRIM.aspx Letecia Buick From: Letecia Buick Sent: Monday, February 25, 2019 4:27 PM To: 'Giovanni Stephenson' Cc: Wyatt Peters Subject RE:Truth in Millage (TRIM) Noncompliance Letter Good Afternoon Giovanni. I wanted to provide an update to my staff and was wondering if you have a date for the rescheduled TRIM hearing. Thanks,Tish Letecia Blick Revenue Program Administrator J Property Tax Oversight Florida Department of Revenue o (850)617-8918 FLORIDA letecia.blick @floridarevenue.com From:Giovanni Stephenson [mailto:gstephenson @Opalockafl.gov] Sent: Monday, February 11,2019 8:56 AM To: Letecia Blick<Letecia.Blick @floridarevenue.com> Cc:Wyatt Peters<Wyatt.Peters @floridarevenue.com> Subject: RE:Truth in Millage(TRIM) Noncompliance Letter Good morning, We will be advertising soon, I will inform before we advertise for ad review. From: Letecia Buick Finailto:Letecia.Blick @floridarevenue.com] Sent:Wednesday, February 6, 2019 2:17 PM To:Giovanni Stephenson<gstephenson @Opalockafl.gov> Cc:Wyatt Peters<Wyatt.Peters@floridarevenue.com> Subject:RE:Truth in Millage(TRIM) Noncompliance Letter Good Afternoon Giovanni. I am following up about the City's rescheduled TRIM hearing. If you would, please let me know if the hearing has already been held or when it is scheduled to be held. Thanks,Tish 1 Letecia Blick Revenue Program Administrator I Property Tax Oversight Florida Department of Revenue a (850)617-8918 FLORIDA letecia.blick @floridarevenue.com From:Wyatt Peters Sent:Wednesday,January 16,2019 9:25 AM To:Giovanni Stephenson<gstephenson @Opalockafl.gov>; Letecia Blick<Letecia.Blick @floridarevenue.com> Subject: RE:Truth in Millage(TRIM) Noncompliance Letter Good morning, Thanks for the update. Just as a note: line B in the tax increase ad should be a positive number. Be sure to let us review your advertisements to make sure they will be OK before you have them published. Thanks, giWyatt Peters Tax Law Specialist Property Tax Oversight Florida Department of Revenue (850)617-8921 FLORIDA wyatt.peters @floridarevenue.com From:Giovanni Stephenson [mailto:gstephenson@Opalockafl.govj Sent:Wednesday,January 16,2019 8:44 AM To: Letecia Blick<Letecia.Blick @floridarevenue.com> Cc:Wyatt Peters<Wyatt.Peters @floridarevenue.com> Subject: RE:Truth in Millage (TRIM) Noncompliance Letter Good morning, We will be having a workshop next week so we are advertising soon. Will update. From: Letecia Blick[mailto:Letecia.Blick @floridarevenue.com] Sent: Monday,January 14,2019 11:04 AM To:Giovanni Stephenson<gstephenson @Opalockafl.gov> Cc:Wyatt Peters<Wyatt.Peters @floridarevenue.com> Subject: RE:Truth in Millage (TRIM) Noncompliance Letter Good Morning Giovanni. I am just following up to see if you have scheduled the TRIM hearing to correct the noncompliance issue. Tish 2 ii z Letecia Blick mc 8 Revenue Program Administrator I � Property Tax Oversight i Florida Department of Revenue o (850)617-8918 FLORIDA letecia.blick @floridarevenue.com From:Giovanni Stephenson [mailto:gstephenson @Opalockafl.gov] Sent: Friday, December 28, 2018 8:56 AM To: Letecia Blick<Letecia.Blick(crfloridarevenue.com> Cc:Wyatt Peters<Wyatt.Peters@floridarevenue.com> Subject: RE:Truth in Millage(TRIM) Noncompliance Letter Thank You, I will keep you informed. From: Letecia Blick[mailto:Letecia.Blick @floridarevenue.com] Sent:Thursday, December 27,2018 3:45 PM To:Giovanni Stephenson<gstephenson(a Opalockafl.gov> Cc:Wyatt Peters<Wyatt.Peters@floridarevenue.com> Subject: RE:Truth in Millage(TRIM) Noncompliance Letter Giovanni, For your convenience, I have attached a word document of the advertisement with the violation clause and correct tax levies. You will be able to complete it once you determine the date,time and place of your hearing. There were a few errors in the example you sent to I thought this would make it easier for you. Let me know if you have any questions or need any further information. Tish 0 t Letecia Buck Revenue Program Administrator I iProperty Tax Oversight i Florida Department of Revenue o (850) 617-8918 FLORIDA letecia.blick@floridarevenue.com From:Giovanni Stephenson [mailto:gstephenson @Opalockafl.gov] Sent:Thursday, December 27,2018 2:41 PM To: Letecia Blick<Letecia.BlickPfloridarevenue.com> Subject: RE:Truth in Millage(TRIM) Noncompliance Letter We haven't set a date or advertised yet. Is the below correct as per the notice? 3 NOTICE OF PROPOSED TAX INCREASE THE PREVIOUSNOTICE PLACED BY THE CITY OF OPA-LOCKA HAS BEEN DETERMINED BY THE DEPARTMEN OF REVENUE TO BE IN VIOLATION OF THE LAW, NECESSITATING THIS SECOND NOTICE The City of Opa-locka has tentatively adopted a measure to increase its property levy. Last year's property tax levy: A initially proposed tax levy $ 8,036,E B. Less tax reductions due to Value Adtustment Board and other assessment changes (813,7 C. Actual property tax levy.................................... 7,222,4 This year's proposed tax levy... $ 8,696,E All concerned citizens are invited to attend a public hearing on the tax increase to be held on From:Letecia Blick[mailto:Letecia.Blick@floridarevenue.com] Sent:Thursday, December 27,2018 1:38 PM To:Giovanni Stephenson<gstephenson @Opalockafl.gov> Cc:Wyatt Peters<Wvatt.PetersCa@floridarevenue.com> Subject:RE:Truth in Millage(TRIM) Noncompliance Letter Good Afternoon Giovanni. I am following up with you to see if the date for the re-advertisement and re-holding of the City of Opa-Locka's final TRIM hearing has been scheduled. Thanks,Tish Letecia Blick Revenue Program Administrator I Property Tax Oversight Florida Department of Revenue d (850)617-8918 FLORIDA letecia.blick@floridarevenue.com 4 From:Giovanni Stephenson [mailto:gstephenson @Opalockafl.gov] Sent: Monday, December 17, 2018 11:44 AM To: Letecia Wick<Letecia.Blick @floridarevenue.com> Cc:Wyatt Peters<Wyatt.Peters @floridarevenue.com> Subject:RE:Truth in Millage(TRIM) Noncompliance Letter Thank You, Can you update me as soon as you can with how we can be in compliance. From: Letecia Blick [mailto:Letecia.Blick @floridarevenue.com] Sent: Monday, December 17, 2018 10:22 AM To:Giovanni Stephenson<gstephenson @Opalockafl.Rov> Cc:Wyatt Peters<Wvatt.Peters @floridarevenue.com> Subject:Truth in Millage(TRIM) Noncompliance Letter Giovanni, As discussed, please see the attached letter of noncompliance regarding the TRIM Certification for the City of Opa-Locka. Tish ,.el Letecia Blick Revenue Program Administrator t Property Tax Oversight Florida Department of Revenue ca (850)617-8918 FLORIDA letecia.blick @floridarevenue.com NOTIFICATION TO RECIPIENTS: The subject line of this email may indicate that this email has been sent unsecure. This is a default setting which in no way indicates that this communication is unsafe,but rather that the email has been sent unencrypted in clear text form. Revenue does provide secure email exchange. Please contact us if you need to exchange confidential information electronically. If you have received this email in error,please notify us immediately by return email. If you receive a Florida Department of Revenue communication that contains personal or confidential information, and you are not the intended recipient, you are prohibited from using the information in any way. All record of any such communication (electronic or otherwise) should be destroyed in its entirety. Cautions on corresponding with Revenue by email: Under Florida law,emails received by a state agency are public records. Both the message and the email address it was sent from (excepting any information that is exempt from disclosure under state law)may be released in response to a public records request. Internet email is not secure and may be viewed by someone other than the person you send it to. Please do not include your social security number,federal employer identification number, or other sensitive information in an email to us. Public Records Notice: Under Florida Law, email addresses and electronic communications are public records. If you do 5 Letecia Blick From: Letecia Blick Sent: Wednesday, March 20,2019 5:09 PM To: ndaughtrey @Opalockafl.gov Cc: Brian.Hunter @eog.myflorida.com; Melinda.M.Miquel @eog.myflorida.com; Marie Walker; Patrick Creehan; Sue Harlan; Dennis Cook;Wyatt Peters Subject: Truth in Millage(TRIM)Compliance Good Afternoon Mr. Daughtry. I am following up on the information provided to you by Marie Walker. The TRIM compliance workbook for regular taxing authorities is available online at http://floridarevenue.com/propertv/Documents/trimregwb.pdf. The workbook provides information regarding the TRIM calendar, advertisements,hearing information and certifying compliance to the Department of Revenue. I am available to discuss the process and answer any questions you may have about the information provided. Also, I was corresponding with Giovanni regarding the October 31,2018,letter of noncompliance issued to the City of Opa-Locka and have not received an update regarding this issue. Specifically,has the final TRIM hearing been re- advertised and re-held as directed in the letter? Any update you can provide would be appreciated. Let me know if you have any questions or need any further information. Thanks,Tish y Letecia Blick Revenue Program Administrator I Property Tax Oversight 1 Florida Department of Revenue o (850)617-8918 FLORIDA letecia.blick @floridarevenue.com Sha'mecca Lawson From: glazarre @trimergecpa.com Sent: Wednesday, March 27, 2019 2:10 PM To: Letecia.Blick @floridarevenue.com Cc: Sha'mecca Lawson; Newall J. Daughtrey; Giovanni Stephenson; Wyatt.Peters @floridarevenue.com Subject: [FWD: Opa-Locka Truth in Millage (TRIM) Noncompliance] Attachments: image001.png; 3036_001.pdf; 3037_001.pdf; 3038_001.pdf This is an EXTERNAL email. Exercise caution. DO NOT open attachments or click links from unknown senders or unexpected emails. If if this is a suspicious message please contact itsupport@opalockafl.gov Thank you for sharing this information with us Ms. Blick. I am glad the Inspector General's office put us in touch with you. We will review this information and assess. I am forwarding your email to the City Manager and his Executive Assistant Sha'mecca Lawson. Thank you, Gerri Original Message Subject: Opa-Locka Truth in Millage (TRIM) Noncompliance From: Letecia Blick <Letecia.Blick @floridarevenue.com> Date: Wed, March 27, 2019 10:49 am To: "glazarre @trimergecpa.com" <glazarre @trimergecpa.com> Cc: "ndaughtrey @Opalockafl.gov" <ndaughtrey @Opalockafl.gov>, Giovanni Stephenson <gstephenson @Opalockafl.gov>, Wyatt Peters <Wyatt.Peters @floridarevenue.com> Gerri, Per our conversation, I have attached a copy of the City of Opa-Locka's TRIM noncompliance letter that was issued October 31, 2018. Any update you can provide regarding this issue would be greatly appreciated. The TRIM workbook contains a timeline of the process including information about the forms, advertisements, hearings and certifying compliance to the Department of Revenue. The workbook is located at http://floridarevenue.com/property/Documents/trimregwb.pdf I will be more than happy to work with you through this process. Let me know if you have any questions or need any further information. Thanks, Tish 1 1ST READING: September 12, 2018 2ND READING: September 26, 2018 PUBLIC HEARINGS: September 12,2018 and September 26,2018 ADOPTED: September 26, 2018 EFFECTIVE DATE: October 1, 2018 SPONSORED BY: CITY MANAGER ORDINANCE NO. 18-10 AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF OPA- LOCKA, FLORIDA, ADOPTING A FINAL MILLAGE RATE PURSUANT TO SECTION 200.065, FLORIDA STATUTES, FOR FISCAL YEAR 2018-2019, COMMENCING OCTOBER 1, 2018 THROUGH SEPTEMBER 30, 2019; SETTING FORTH PUBLIC HEARING DATES; PROVIDING FOR INCORPORATION OF RECITALS; PROVIDING FOR REPEAL OF ALL PRIOR ORDINANCES IN CONFLICT; PROVIDING FOR SEVERABILITY; PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, on July 25, 2018, the City Commission of the City of Opa-locka, Florida ("City Commission") adopted Resolution No. 18-9515, setting the tentative millage rate of 10.000, after further review of the budget desire to set a millage rate of 9.8000 for Fiscal Year 2018-2019, commencing October 1, 2018 and ending September 30,2019,and scheduled public hearings on September 12, 2018 and September 26,2018; and WHEREAS, in order to ensure broad notice and allow for public input, public hearings were noticed and set for September 12, 2018 and September 26,2018;and WHEREAS,the Miami-Dade County Property Appraiser has determined the non- exempt net aggregate value of taxable property (real, personal, and centrally assessed properties),in the City of Opa-locka for the Fiscal Year 2018-2019 to be $887,432,725; and WHEREAS, public hearings on August 15, 2018, August 21, 2018, August 29, 2018 and September 4, 2018 allowed for public comment on and consideration by the City Commission of the proposed millage rate; and WHEREAS, the public and all interested parties have the opportunity to address their comments to the City Commission regarding the millage rate; and WHEREAS, having considered the comments of the public regarding the millage rate, the City Commission of the City of Opa-locka desires to adopt a final millage rate for Fiscal Year 2018-2019. Ordinance No. 18-10 NOW THEREFORE, THE COMMISSION OF THE CITY OF OPA- LOCKA HEREBY ORDAINS: SECTION 1.RECITALS The recitals to the preamble herein are incorporated by reference. SECTION 2.ADOPTION The City Commission of the City of Opa-locka hereby adopts and establishes the millage rate of the City of Opa-locka for Fiscal Year 2018-2019, commencing October 1, 2018 through September 30, 2019, at 9.8000 mills, which is $9.80 per $1,000.00 of assessed property value within the City of Opa-locka. This represents a 12.96% increase of the rolled-back rate of 8.6755 mills, which is $8.68 per $1,000 of assessed property value within the City of Opa-locka. SECTION 3.PUBLIC HEARINGS Public hearings are to be held by the Commission on September 12, 2018 and September 26,2018. SECTION 4.TRANSMITTAL The City Clerk of the City of Opa-locka is hereby directed to transmit a certified copy of this Ordinance to the Miami-Dade County Property Appraiser and the Tax Collector of Miami-Dade County. SECTION 5.CODIFICATION. It is hereby the intention of the Commission of the City of Opa-locka and it is hereby provided that the provisions of this Ordinance may become and be made a part of the Code of Opa-locka,Florida. SECTION 6.SCRIVENER'S ERRORS. Sections of this Ordinance may be renumbered or re-lettered and corrections of typographical errors which do not affect the intent may be authorized by the City Manager, or the City Manager's designee, without need of public hearing, by filing a corrected or re-codified copy of same with the City Clerk. SECTION 7. CONFLICT. Any provision of any City of Opa-locka ordinance or regulation which is in conflict with the provisions of this Ordinance is repealed prospectively to the extent of such conflict. SECTION 8.LIBERAL CONSTRUCTION. The terms and provisions of this Ordinance shall be liberally construed to affect the purpose for which it is adopted. Ordinance No. 18-10 SECTION 9.SEVERABILITY. If any portion of this Ordinance is for any reason held or declared to be unconstitutional, invalid or void, such holding shall not affect the remaining portions of this Ordinance. If this Ordinance shall be held to be inapplicable to any person, property or circumstances, such holding shall not affect the applicability of this Ordinance to any other person,property or circumstances. SECTION 10.EFFECTIVE DATE. This Ordinance shall take effect upon the adoption of this Ordinance by the Commission of the City of Opa-locka and upon a filing of a certified copy hereof with the Florida Department of State and is subject to the approval of the Governor or Governor's Designee. This ordinance was moved for adoption by Vice Mayor Kelley. The motion was seconded by Commissioner Pigatt, and upon being put to a vote, the motion passed by a 4-1 vote: Commissioner Holmes YES Commissioner Pigatt YES Commissioner Riley NO Vice Mayor Kelley YES Mayor Taylor YES PASSED AND ADOPTED this 26th day of September, 2018. ATTEST: CITY OF OPA-LOCKA,FLORIDA Jo. j a Flores,City Clerk Myra L. ••ylor,Mayor APPROVED AS TO FORM AND LEGAL SUFFICIENCY: �� ��. °mss �. T-HI SOWN LAW GROU LC, City Attorney The Miami Herald I Sunday, September 02,2018 I Nbrs—North West-Doral-Miami Sp... Page 1 of 1 Ramo "_20A1 ' NEIGHBORS I I15NW suffitIffibutunti • Bank Network. e;.,-ocr..5: EVENTS Diapers will be 11 Map- e.".3.1:1 1 ' at the Coral Gables studio, •. 25 Heerlen Way.All Gap- °e`.. ers collected will be donat- •""Sound 21,and Saturday, ' Guests° a to the ArportC n n may also enjoy sn, ; Diaper of C I TY OF.01)A-I.00KA.F1ORI1)A Ave Center,777 NW 72nd =rent on the nal Diaper Bank Network. NOTICE OF Bt n(;ET HEARINGS Free admission.For not.For more information more information 30S-534- about tau at MOCA,visit MIAMI BEACH:HIGH FY 2018-2019 1493 tritps:t/hrldusi2tiNA}8. 2lass REUNION 1978 at NOTICE'. IS 11Eltl:I$1V GIVEN that the Cite of NORTH MIAMI:MOCA CORAL GABLES:DIAPER Miami Beach Senior High . CONCERTS COLLECTION School will celebrate its Opa-locks will conduct public hearings on the The Museum of Contem- Pilates ProWorks is col- 40th reunion 7:30 pm. porary Art North Miami *cling diapers of all sizes Saturday,Oct.6,at Beth Fiscal Y e.t t 2018 — 2019 Budget on yVed nt'tiday, holds outdoor NE concerts Sc. support local mothers mothers in Ballroom,2035500 Campus 26th September 12, 21118 @ 5:111 p.m. ulei N1ednetid:iv. (rain or not)8 pm.the last need. Ave.Aventura. September 26,211111 @ 5:111 p.m.in the Andinn9utn Friday of every month.The Roughly 1 in 3 American 'Dine dance and reeon- 2018 artist line-up in- mothers report ezperi- nee'with all Mu.ravorite .11 Sh&I'hoIuIv Village.215 President Rlu'al.'k Ohatna clucks: encing diaper need and classmates,'according to a •Sept.28:Nestor Torres nearly 5.2 million children news release."Graduates, (Per in Avenue.()pa-locka,Florida. • 26:The Tal Cohen in the U.S.age 3 or younger spouses and all Mends )an Ensemble live in poor or low-income welcome.Unlimited premi- The purpose of the Budget Hearings is to allow citizens •Nov.30:Ashley Pez- families and are in need of um bar all night long. zotn Jazz Quartet diaper assistance,accord- tile opportunity to speak on the fiscal year budget. •Dec.28:The Miami Big lug to the National Diaper SEE EVENTS,23NW All interested person: are encouraged to attend these meetings and will be heard with respect to the public hearings. ONE CALL & ONE DAY A rr of tote Fiscal Year 0118-2019 Proposed Budget is available for review in the Other of the CAN CHANGE YOUR TOMORROW City Clerk and can he found on the City of Ufa-locka website at www.opal(lekitil.gov. Anyone desiring DENTURES .:�� -� additional information should contact the City Clerk ;' �r ,,g-- ItFptru�t $ 75 .-. ck ., at 305.9:\,._S00/2801 orjfloresf opalockill.govr. r dEIIEMIUNES&INPEAMTS ,r. • In acnrman.e Nub me Amencans with Dnsandaie pct of 149ti.per-Doti EXTRACTIONS A �_ needing special accommodations to participate to the prtaeeding should t STARTING AT ""t,W U contact rh,Ofice of the Cit)Clerk at 305.453.2800 for as,astance no later than �r� WO'NW AVEWIE ` w<-NE •,o MA. a seven(7r days prior to the proceeding It hearing impaired you ma)telephone _LAKES FL the Florida Relac Service at 81x1.455.8771 (TTY!. 400.955.5770 I"nicer. $951 ___ t, �;'? 305.628.9956 `'' b 055.8 7 Spanish;or 877 455.8707(Creole:. ,t Pl.lt51 k"T ft)FS 3$6.1111_ 4rmom w lie desist,to appeal errl drrrai:rn mod. k.: AFFOROABL£DENTURES.COM � �; h.c m hoary.JAcme ti.or cmnnnission with respra e, fir m,mrr a.n J red at:Lit h _. -.. - m eiau.or hearing a ill nerd a record ofrho procerdmgr and far that to son.rout nerd .::a� .�- ••� r =';:°°^"°°-•°(-=„ ;„"::,„F, !o ensure rhnr a rerfranm record of the proceedings a made,.,hk h record includes the Ma-•.,-..7?i":7- ', °^^°^ �,, k,, „ ,^,,::;,2^'; :er.imrv„1171 e"�deris room which rhv appeal men-N.based �., s��... ... �> E �..> .� ,. JOAN\A FLORES.Cis.. i AFFORDABLE DENTURES&IMPLANTS' ',wort CITY CLERK http://digital.olivesoftware.com/olive/APA/MiamiHerald/Print.Page.aspx?href=TMH%2F20... 9/5/2018 The Miami Herald I Sunday, September 16, 2018 I Nbrs—North West-Doral -Miami Sp... Page 1 of 1 4NW I GHBORS LAWLAWN Public Hearing ZONING HEARING CITY r NOTICE Ite 11W PUBLIC' COMMUMTY ZONING APPEALS BOARD-11 SE1Y NO BUDGET HEARING TUESDAY,OCTOBER 16,2018-7:00 P.M. :0.,..,1.«, w.,.� . ...*.. KEI�ALL VILLAGE CENTER-CIVIC PAVILION "'°.,,.. �M```'"•, a...•:"••"'" "°°^" "• ∎...,.. '. 8625 SW 124 AVENUE,MIAMI.FLORIDA ,,,,a,,,s.,,, ..,r,>K.,MU.Wu.c...,..,.ti...,, THE LIST BELOW CONTAINS ZONING ITEMISI WHICH MAY BE OF ~„ �▪°1'°"' "K` rutcocnT O YLo RMaEDIATE r'FROROD nrnre,v..mom:,a,vn., ....nCm. 1 WA TER&LU ALOPEZ Zm11t100098 .»..�:, ,::«,�' x Location'12959 SW 48 Street I4emi-Dade Co1BNy.Flor da.1,MI/OlIMMAA11,113,1=01LI NR,11110.10VIC PM ramentaa 1,11115 11111.••0111113:1 1/1.NACU:AlT110.1.1,11: MN Abt MG.10 Size of property O.OM Aae ..amonn,r...ec^...A....,,. •via. p m �. The applicant is requesting tD permit an existing townhouse residence with „ • " 'r. `^,. .01.111111, setbad(s)less than required from property line(s). • :• """''Tm'„C ism a'o/MID o", `ws n`.,:mm."', " 7 JANF1 PAP 6 PFf1Rf1 PERMUDEZ TRS!PJ AND 7'111MM80091 1p1ML^� Ft"FAMILY REV I IV Tti trINCIIMPASTMI APMEVIII■ A1,11•1111111.1111311,/11.111M,11.0.111.1411.01411111%.11.11,13;....M.,....,.nom^u.,.....,,,..e.,.;..:�w Location:11900 SW 47 Street.Miami-Dade County,Fonda. sla ..,w....-.,,,.,.,-._ .. ,.,..,..O.....a Site ot property:1.06Aaas p--.-p,.�--.--,.....,.�- >�...,...........,.,.,. The applicants are requesting to pert more lot coverage than permitted. m....~.^,",m+.nm.^r.m w ,o,.33 AS persons are entitled to attend and to speak at zoning he However, the cowls have ruled that it to is improper contact a Board member Bldwdualty, ...... ..,,.a......,.....,.....,.,•■., either orally or in writing.about zoning applications. nos,UNIll °1•°J6 Those items not heard prior to the ending time for this meeting,will be deferred to the next available zoning hearing meeting date for this board CALL & ONE DAY Registration o a to any S Association er t. For be provided to its president on zoning hearings evolving its area d merest. Far more information on Otis regisbhNior procedure,please call the Zoning Hearing Section at(305)3752640. If you are in need of a banslato at the Hearing,one can be provided for you at CAN CHANGE YOUR TOMORROW no charge, To arrange for translating services,please call the Zoning Agenda Coordnaor's Office at(305)375-1244 at least two weeks in advance of the meeting date. DENTURES Maps and other data pertaining to[Mae items are available for inspection $50 OFF u�„y=M+O ,,OR 7 +c«EO tic RC ECONOMIC the MIAMI-DADE COUNTY(RER),DEPARTMENT 1TH FLOOR, OF REGULATORY 3 ECONOMIC RESOURCES,iRER).IITH FLOOR, NW First Street,Miami, Arwewur GeftulaaaptANrr Florida. If further information is desired,call(306)375-2640,tearing Section,or visit our WEB papa to view the hearing file at: .. EXTRACTIONS JEFFREY aacse:a oos.MCA.owm-r haps:/hMraov.miamidade.gov& ins GOV ProdlSelfServkeitMonN STARTING AT WHAM.un,.KSe.a,un5- �s.+ Please th ase refer to e hearing number when making an inquiry. w_o1 w+ w . WIN AVe,au< t�nnr. moue u.170 ASS Miami-Dade County provides equal access and equal opportunity n employment (a,,a, ____ and does not dsc rsrwtateon the basis of disability n its prograrraor services For 305.628.9956 meterialin alematefemhet,aegnto geiterpreter oroOheracccmmodatrons' ..--„.._ call the(RER)Development Services Division ADA Coordinat tor at(305) AFFOMAa.eOfiNTBaff.COrl 7g 2-6779 at least five days in advance of the meeting. •A person who decides to appeal any decision made by any board,agency a �r-,......,...,..,.-.s,..e«..+,....^ �..r....,..w.�..,..,.......,.. commission wih respect to any matter considered at this meeting or hearing ^.-•--^+�,-+��'-�°-°*�`°„ ;r "'°'r need to ensure that will need a record d the proceedings Such person may K,�,.^.ar a v the testimony and verbatim record d the proceedings is meth,including • ..��AFFORDABLE DENTURES&IMPLANTS m„m evidence upon which the appeal is to be based five days advance. http://digital.olivesoftware.corm/olive/APA/MiamiHerald/Print.Page,aspx?href=TMH%2F2... 9/21/2018 • City of Opa-Locka Agenda Cover Memo Department Department Director: Director Signature: Finance Bryan Hamilton FD Signature: Director: Department City Manager. Newall J.Daughtrey ACM Signature: Commission 09.12.18 Item Type: Meeting Date: g (EnterX in box) Fiscal Impact: Ordinance Reading: (EnterX in box) (EnterX in box) N/A Public Hearing: -� (EnterX in box) x x Funding (Enter Fund& Advertising Requirement: Source: Dept) (EnterX in box) x Account#: Ex: General Fund Contract/P.O. RFP/RFQ/Bid#: Required: (Enter X in box) Strategic Plan Strategic Plan Priority Area: Strategic Plan Obj./Strategy: Related Enhance Organizational J (list the specific objective/strategy this (Enter Xin box) X Bus.&Economic Devi item will address) Public Safety Quality of Education Qual.of Life&City Image J Communication Sponsor Name City Manager Department: City Manager An ordinance of the City Commission of the City of Opa-locka, Florida adopting the final millage rate for the City of Opa-locka, Florida, pursuant to section 200.065, Florida Statutes, for fiscal year 2018-2019, commencing October 1,2018 through September 30,2019; providing for incorporation of recitals, providing for repeal of all prior ordinances in conflict;providing for severability;providing for an effective date. L S : The City of Opa-locka adopted Resolution No. 18-9515, setting the tentative millage rate of 10.000, after further review of the budget desire to set a millage rate of 10.00 for Fiscal Year 2018-2019, commencing October 1,2018 and ending September 30, 2019,and scheduled public hearings on September 12,2018 and September 26,2018. Proposed action: Staff recommends approval. MAXIMUM MILLAGE LEVY CALCULATION DR-4 FINAL DISCLOSURE Rule 12D-16.002 Florida Administrative Code For municipal governments,counties,and special districts Effective 11/12 Year: 2018 County: MIAMI-DADE Principal Authority: Taxing Authority: CITY OF OPA-LOCKA CITY OF OPA-LOCKA 1 Is your taxing authority a municipality or independent special district that has levied I Yes I✓I No (1) ad valorem taxes for less than 5 years? IF YES, STOP STOP HERE. SIGN AND SUBMIT. You are not subject to a millage limitation. 2. Current year rolled-back rate from Current Year Form DR-420,Line 16 8.6755 per$1,000 (2) 3. Prior year maximum millage rate with a majority vote from 2017,Form DR-420MM,Line 13 9.8412 per$1,000 (3) 4. Prior year operating millage rate from Current Year Form DR-420,Line 10 8.9999 per$1,000 (4) Adjust rolled-back rate based on prior year majority-vote maximum millage rate 5. Prior year final gross taxable value from Current Year Form DR-420,Line 7 $ 802,504,458 (5) 6. Prior year maximum ad valorem proceeds with majority vote $ 7,897,607 (6) (Une 3 multiplied by Line S divided by 1,000) 7 Amount,if any,paid or applied in prior year as a consequence of an obligation $ 0 (7) measured by a dedicated increment value from Current Year Form DR-420 Line 12 8. Adjusted prior year ad valorem proceeds with majority vote (Une 6 minus Line 7) $ 7,897,607 (8) 9. Adjusted current year taxable value from Current Year form DR-420 Line 15 $ 832,511,580 (9) 10. Adjusted current year rolled-back rate(Line 8 divided by Une 9,multiplied by 1,000) 9.4865 per$1,000 (10) Calculate maximum millage levy Rolled-back rate to be used for maximum millage levy calculation 11. 9.4865 per$1,000 (11) (Enter Line 10 if adjusted or else enter Line 2) 12. Adjustment for change in per capita Florida personal income(See Une 12 Instructions) 1.0147 (12) 13. Majority vote maximum millage rate allowed(Line 11 multiplied by Une 12) 9.6260 per$1.000 (13) 14. Two-thirds vote maximum millage rate allowed(Multiply Line 13 by 1.10) 105886 per$1,000 (14) 15. Current year adopted millage rate 9.8000 per$1,000 (15) 16. Minimum vote required to levy adopted lulling.: (Check one) (16) ❑ a. Majority vote of the governing body: Check here if Line 15 is less than or equal to Line 13.The maximum millage rate is equal to the majority vote maximum rate.Enter Line 13 on Line 17. n b.Two-thirds vote of governing body: Check here if Une 15 is less than or equal to Line 14,but greater than Line 13.The maximum millage rate is equal to adopted rate.Enter Line 15 on Line 17. ❑ c. Unanimous vote of the governing body,or 3/4 vote if nine members or more: Check here if Line 15 is greater than Une 14. The maximum millage rate is equal to the adopted rate.Enter Line 15 on Line 17. d. Referendum: The maximum millage rate is equal to the adopted rate.Enter Line 15 on Line 17. 17. The selection on Line 16 allows a maximum millage rate of 9.8000 per$1,000 (17) (Enter rate indicated by choice on Line 16). 18. Current year gross taxable value from Current Year Form DR-420,Line 4 $ 887,432,725 (18) Continued on page 2 Taxing Authority: DR-4 ( P R.5/12 Page 2 19. Current year adopted taxes(Line 15 multiplied by Line 18,divided by 1,000). $ 8,696,841 (19) 20. Total taxes levied at the maximum millage rate (Line 17 multiplied by Line 18,divided $ 8,6 96,841 (20) by 1,000). 117T 071 21 Enter the current year adopted taxes of all dependent special districts&MSTUs levying $ 0 (21) a mill age. (The sum of all Lines 19 from each district's Form DR-420MM) _ 22. Total current year adopted taxes(Line 19 plus Line 21). $ 8,696,841 (22) Total Maximum Taxes Enter the taxes at the maximum millage of all dependent special districts&MSTUs 23. levying a millage(The sum of all Lines 20 from each district's Form DR-420MM). $ 0 (23) 24. Total taxes at maximum millage rate(Line 20 plus Line 23). $ 8,696,841 (24) Total Maximum Versus Total Taxes Levied 25 Are total current year adopted taxes on Line 22 equal to or less than total taxes at the 0 YES NO (25) maximum millage rate on Line 24?(Check one) I certify the millages and rates are correct to the best of my knowledge.The millages Taxing Authority Certification comply with the provisions of s.200.065 and the provisions of either s.200.071 or s. 200.081,F.S. S Signature of Chief Administrative Officer: Date : G N Title: Contact Name and Contact Title: Acting City Manager Bryan Hamilton,Finance Director H E Mailing Address: Physical Address: R 780 FISHERMAN STREET,4TH FLOOR 780 FISHERMAN STREET,4TH FLOOR E City,State,Zip: Phone Number: Fax Number: OPA-LOCKA,FL 33054 305-953-2868 x 1304 305-953-2870 Complete and submit this form to the Department of Revenue with the completed DR-487,Certification of Compliance,within 30 days of the final hearing. Instructions on page 3 MAXIMUM MILLAGE LEVY CALCULATION DR-420MM FINAL DISCLOSURE R.5/12 Page 3 INSTRUCTIONS General Instructions Line Instructions Each of the following taxing authorities must Lines 5-10 complete a DR-420MM. Only taxing authorities that levied a 2017 millage rate less •County than their maximum majority vote rate must complete •Municipality these lines. The adjusted rolled-back rate on Line 10 is the •Special district dependent to a county or rate that would have been levied if the maximum vote rate municipality for 2017 had been adopted. If these lines are completed, •County MSTU enter the adjusted rate on Line 11. •Independent special district,including water management districts Line 12 •Water management district basin This line is entered by the Department of Revenue. The Voting requirements for millages adopted by a same adjustment factor is used statewide by all taxing two-thirds or a unanimous vote are based on the authorities. It is based on the change in per capita Florida full membership of the governing body,not on personal income(s.200.001(8)(i),FS.), which Florida Law the number of members present at the time of requires the Office of Economic and Demographic the vote. Research to report each year. This form calculates the maximum tax levy for Lines 13 and 14 2018 allowed under s.200.065(5),FS.Counties Millage rates are the maximum that could be levied with a and municipalities,including dependent special majority or two-thirds vote of the full membership of the districts and MSTUs,which adopt a tax levy at the governing body.With a unanimous vote of the full final hearing higher than allowed under s. membership(three-fourths vote of the full membership if 200.065,FS.,may be subject to the loss of their the governing body has nine or more members)or a half-cent sales tax distribution. referendum,the maximum millage rate that can be levied is the taxing authority's statutory or constitutional cap. DR-420MM shows the maximum millages and taxes levied based on your adoption vote.Each Line 16 taxing authority must complete,sign,and submit Check the box for the minimum vote necessary at the final this form to the Department of Revenue with hearing to levy your adopted millage rate. their completed DR-487,Certification of Compliance,within 30 days of their final hearing. Line 17 Enter the millage rate indicated by the box checked in Taxing authorities must also submit DR-487V, Line 16.If the adopted millage rate is equal to or less than Vote Record for Final Adoption of Millage Levy.This the majority vote maximum millage rate,enter the form certifies to the Department of Revenue the majority vote maximum.If a two-thirds vote,a unanimous vote on the resolution or ordinance stating the vote,or a referendum is required,enter the adopted millage rate adopted at the final hearing. millage rate.For a millage requiring more than a majority vote,the adopted millage rate must be entered on Line 17, Specific tax year references in this form are rather than the maximum rate,so that the comparisons on updated each year by the Department. Lines 21 through 25 are accurate. All TRIM forms for taxing authorities are available on our website at http://floridarevenue.com/property/Pages/Trim.aspx