Item Coversheet
Town of Miami Lakes
Memorandum

To:Honorable Mayor and Councilmembers
From:Alex Rey, Town Manager
Subject:Non-Ad valorem Assessments of Special Taxing Districts
Date:2/6/2018

Recommendation:

It is recommended that the Town Council request to the Property Appraiser to include our proposed or adopted non-ad valorem assessments for collecting its benefit and maintenance assessments and to place the six special taxing districts non-ad valorem assessments on the TRIM notices and for the Tax Collector to place them on the tax bill.

Background:

In September 2017, the Town Council approved the transfer of six special taxing districts by passing a resolution for each of the six districts. Upon the passing of these resolutions by the Town, a public hearing was held on November 7, 2017 by the Board of County Commissioners (BCC) to consider approving a resolution to authorize the execution an interlocal agreement to transfer the Special Taxing Districts to the Town of Miami Lakes and another resolution to call special elections for the approval or disapproval designating the Town of Miami Lakes as governing body of the special taxing districts. Both Resolutions were approved. (Annex 1- 6).

In December 2017, The Town requested an extensionuntil March 1st, 2018 to use the uniform method of collection, pursuant to section, 197.3632 (3)(a).

On January 23rdspecial elections were conducted via mail-in ballot to all of the voters within the district boundaries for all six special taxing districts in the Town of Miami Lakes. In each case, the majority vote of returned ballots ratified each district's desire to transfer, as following:

Contest Name Choice Name Total Votes Percent of Votes Ballots Cast
MIAMI LAKES - LOCH LOMOND: SPECIAL TAXING DISTRICT PROPOSAL YES 159 89.83% 177
MIAMI LAKES - LOCH LOMOND: SPECIAL TAXING DISTRICT PROPOSAL NO 18 10.17% 177
LAKE PATRICIA: SPECIAL TAXING DISTRICT PROPOSAL YES 45 88.24% 51
LAKE PATRICIA: SPECIAL TAXING DISTRICT PROPOSAL NO 6 11.76% 51
LAKE HILDA: SPECIAL TAXING DISTRICT PROPOSAL YES 66 88% 75
LAKE HILDA: SPECIAL TAXING DISTRICT PROPOSAL NO 9 12% 75
MIAMI LAKES SECTION ONE: SPECIAL TAXING DISTRICT PROPOSAL YES 242 80.67% 525
MIAMI LAKES SECTION ONE: SPECIAL TAXING DISTRICT PROPOSAL NO 58 19.33% 525
ROYAL OAKS EAST: SPECIAL TAXING DISTRICT PROPOSAL YES 207 92% 525
ROYAL OAKS EAST: SPECIAL TAXING DISTRICT PROPOSAL NO 18 8% 525
ROYAL OAKS SECTION I: SPECIAL TAXING DISTRICT PROPOSAL YES 212 86.18% 247
ROYAL OAKS SECTION I: SPECIAL TAXING DISTRICT PROPOSAL NO 34 13.82% 247

By the Town passing this resolution prior March 1st, 2018, it meets the roll requirements and deadlines for non-ad valorem assessments; therefore, the Property Appraiser will be able to place the Town's non-ad valorem assessments on the TRIM notices, and the Tax Collector will be able to place them on the tax bill.

This resolution also authorizes the Town Manager to execute an inter-governmental agreement between the Property Appraiser, Tax Collector and the Town.

ATTACHMENTS:
Description
Lake Hilda Resolution
Section One Special Taxing District
Royal Oaks East Special Taxing District
Royal Oaks Section One
Loch Lomond Resolution
Lake Patricia Resolution
Sample Interlocal Agreement
Annex 1
Annex 1A
Annex 2
Annex 2A
Annex 3
Annex 3A
Annex 4
Annex 4A
Annex 5
Annex 5A
Annex 6
Annex 6A
Non Ad Valorem Timeline