Agenda 07/09/2013 Item #11A 7/9/2013 11 .A.
EXECUTIVE SUMMARY
Recommendation to adopt a resolution establishing Proposed Millage Rates as
the Maximum Property Tax Rates to be levied in FY 2013/14 and Reaffirm the
Advertised Public Hearing dates in September, 2013 for the Budget approval
process.
OBJECTIVE: To adopt a resolution which establishes proposed millage rates as the maximum
property tax rates to be levied in FY 2013/14 and reaffirms the Advertised Public Hearing dates
for the adoption of the FY 2013/14 Amended Tentative Budgets (September 5, 2013) and the
FY 2013/14 Final Millage Rates and Final Adopted Collier County Budget (September 19,
2013).
CONSIDERATIONS: The tax rates hereby adopted must be provided to the Collier County
Property Appraiser by August 4, 2013, (within 35 days of certification of value) for use in
preparing the statutorily required Notice of Proposed Taxes (TRIM Notice). Each Collier County
property owner will receive this notice, which must be mailed by August 24, 2013, (within 55
days after certification of values) under the Florida Truth in Millage (TRIM) law.
During the September, 2013, advertised public hearings the Board may maintain or lower
millage rates in each taxing district unit at or below the level of the proposed millage rates. The
millage rates may not be raised subsequent to the adoption of this resolution, without meeting
extraordinary public notice and advertising requirements.
The proposed millage rates and associated tax dollars are included as exhibits entitled "FY
2014 Proposed Maximum Property Tax Rates," and "Property Tax Dollars based upon July 1,
2013 Taxable Values". A chart of taxable values is also included by taxing district and reflects
data certified by the Property Appraiser on July 1, 2013.
• The General Fund (001) maximum proposed millage rate is 3.5645 per $1,000 of taxable
value (or $356.45 per $100,000 of taxable value) and exceeds the DR-420 rolled back rate
of $3.4785 per $1,000 of taxable value. This is a millage neutral rate from FY 2013 pursuant
to budget guidance and represents a 2.47% increase over the rolled back rate.
• The Unincorporated Area General Fund (111) maximum proposed millage rate is .7161 per
$1,000 of taxable value (or $71.61 per $100,000 of taxable value) and exceeds the DR-420
rolled back rate of$.7024 per $1,000 of taxable value. This is a millage neutral rate from FY
2013 pursuant to budget guidance and represents a 1.95% increase over the rolled back
rate.
Public hearings on the FY 2013/14 Collier County budget will be held on Thursday,
September 5, 2013 and Thursday, September 19, 2013 at 5:05 in the third floor board
room in the W. Harmon Turner building at the County Government Center Complex.
With receipt of new taxable value numbers from the Property Appraiser on July 1st, budgets for
all funds which receive ad valorem property tax revenue are customarily adjusted and these
changes are reflected in the tentative budget which will be submitted to the Board on July 12,
2013. Transmittal of the tentative budget to the County Commission on this date satisfies part of
the State's Truth in Millage (TRIM) timeline for adoption of the County's FY 2014 Budget.
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7/9/2013 11 .A.
A summary listing of budget changes from the June workshop document together with a
narrative description of the fund change will be included as an attachment within the tentative
budget upon its submission on July 12, 2013.
GROWTH MANAGEMENT IMPACT: There is no Growth Management Impact associated with
this Executive Summary.
LEGAL CONSIDERATIONS: This item is legally sufficient for Board action and requires a
majority vote. - JAK
FISCAL IMPACT: The proposed General Fund (001) millage rate of 3.5645 is budgeted to
generate $216,446,600 in ad valorem tax revenue for FY 2014.
The proposed Unincorporated Area General Fund (111) millage rate of .7161 is budgeted to
generate $26,692,300 in ad valorem tax revenue for FY 2014.
The proposed total tax levy, inclusive of all special taxing districts, is budgeted to generate
$252,558,600 in ad valorem tax revenue for FY 2014.
RECOMMENDATIONS: That the Board of County Commissioners:
Adopt by resolution:
1. The proposed property tax rates for FY 2014 as detailed in the attachments to the
resolution; and
2. Reaffirm the Advertised Public Hearing dates for the adoption of the FY 2014 Amended
Tentative Budgets (September 5, 2013) and the FY 2014 Final Millage Rates and Final
Collier County Adopted Budget (September 19, 2013).
PREPARED BY: Mark Isackson, Corporate Financial Planning and Management Services,
County Manager's Office
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7/9/2013 11 .A.
COLLIER COUNTY
Board of County Commissioners
Item Number: 11.11.A.
Item Summary: Recommendation to adopt a resolution establishing Proposed Millage
Rates as the Maximum Property Tax Rates to be levied in FY 2013/14 and Reaffirm the
Advertised Public Hearing dates in September, 2013 for the Budget approval process
Meeting Date: 7/9/2013
Prepared By
Name: LehnhardPat
Title: Operations Coordinator,Transportation Administrati
6/26/2013 9:41:06 AM
Submitted by
Title:Director-Corp Financial and Mgmt Svs,CMO
Name: IsacksonMark
6/26/2013 9:41:09 AM
Approved By
Name: KlatzkowJeff
Title: County Attorney
Date: 7/1/2013 4:45:29 PM
Name: FinnEd
Title: Senior Budget Analyst, OMB
Date: 7/2/2013 9:04:49 AM
Name: OchsLeo
Title: County Manager
Date: 7/2/2013 9:23:46 AM
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7/9/2013 11 .A.
RESOLUTION NO. 13-
A RESOLUTION APPROVING THE COUNTY'S PROPOSED MILLAGE RATES AND
REAFFIRMING THE PUBLIC HEARING DATES FOR ADOPTION OF THE FY 2013/14
AMENDED TENTATIVE BUDGETS AND FY 2013/14 FINAL MILLAGE RATES AND BUDGETS
WHEREAS, Section 200.65,Florida Statutes,provides the procedure for fixing the millage rates; and
WHEREAS, Section 129.03,Florida Statutes,sets forth the procedure for preparation and adoption of the budget;and
WHEREAS,the Board of County Commissioners has received and examined the tentative budgets for each of the County's
funds including all estimated receipts,taxes to be levied and balances expected to be brought forward and all estimated
expenditures,reserves and balances to be carried over at the end of the year;and
WHEREAS, Section 200.065.Florida Statutes,provides that the Board of County Commissioners shall hold public hearings
to adopt the tentative budgets.
NOW,THEREFORE,BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF COLLIER
COUNTY,FLORIDA,that:
1. The proposed millage rates set forth in Exhibit"A"and incorporated herein are hereby approved as the County's
proposed millage rates pursuant to Sections 129.03 and 200.065,Florida Statutes. ,...' '`
2. The public hearings to adopt the FY 2013/14 amended tentative budgets and the FY 2013/14 final millage rates and
budgets.respectively,pursuant to Section 200.065,Florida Statutes, will be held by the Board of County
Commissioners on September 5,2013 at 5:05 p.m. at the Collier County Government Center,W. Harmon Turner
li
Building, Third Floor Board Room,3299 Tamiami Trail East. Naples,Florida and on September 19,2013 at
5:05 p.m. at the Collier County Government Center,W. Hannon Turner Building,Third Floor Board Room,3299
Tamiami Trail East,Naples,Florida.
BE IT FURTHER RESOLVED that the Clerk is hereby ordered and directed to spread this Resolution in full among the
minutes of this meeting for permanent record in his office.
This Resolution adopted this 9th day of July, 2013, after motion,second and majority vote.
ATTEST: BOARD OF COUNTY COMMISSIONERS
DWIGHT E. BROCK, Clerk COLLIER COUNTY,FLORIDA
By: —___. By: ---
DEPUTY CLERK Georgia A. Hiller,Esq.
Chairwoman
1
Appr.v-ii and legality:
.ieifrey k. •'latzkow,County Attorney
i 'sfl
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Exhibit A
Collier County,Florida
FY 2014 Proposed Maximum Property Tax Rates
July 1 Taxable Values
Prior Year Rolled Back Proposed
Millage Millage Millage %Change Frm.
Fund Title Fund No. Rate Rate Rate Rolled Back
General Fund 001 3.5645 3.4785 3.5645 2.47%
Water Pollution Control 114 0.0293 0.0286 0.0293 2.45%
3.5938 3.5071 3.5938 2.47%
Unincorporated Area General Fund 111 0.7161 0.7024 0.7161 1.95%
Golden Gate Community Center 130 0.1990 0.1939 0.1909 -1.55%
Victoria Park Drainage 134 0.0479 0.0458 0.0479 4.59%
Naples Park Drainage 139 0.0090 0.0085 0.0085 0.00%
Vanderbilt Beach MSTU 143 0.5000 0.4897 0.5000 2.10%
Isle of Capri Fire 144 2.0000 1.9830 2.0000 0.86%
Ochopee Fire Control 146 4.0000 4.0755 4.0000 -1.85%
Collier County Fire 148 2.0000 1.8067 2.0000 10.70%
Goodland/Horn's Island Fire MSTU 149 1.2760 1.3342 1.2760 -4.36%
Sabal Palm Road MSTU 151 0.1000 0.0416 0.1000 140.38%
Golden Gate Parkway Beautification 153 0.4753 0.4583 0.4583 0.00%
Lely Golf Estates Beautification 152 2.0000 1.9355 2.0000 3.33%
Hawksridge Stormwater Pumping MSTU 154 0.0500 0.0482 0.0482 0.00%
Radio Road Beautification 158 0.3210 0.3185 0.3185 0.00%
Forest Lakes Roadway&Drainage MSTU 159 1.1551 1.1527 1.1610 0.72%
lmmokalee Beautification MSTU 162 0.9354 0.9162 0.9162 0.00%
Bayshore Avalon Beautification 163 2.3754 2.3604 2.3604 0.00%
Haldeman Creek Dredging 164 0.7735 0.7348 0.7348 0.00%
Rock Road 165 3.0000 2.9672 3.0000 1.11%
Radio Road East MSTU 166 0.2401 0.2306 0.2306 0.00%
Conservation Collier 172 0.1651 0.1610 0.0000 -100.00%
Forest Lakes Debt Service 259 2.8449 2.8391 2.8390 0.00%
Radio Road East Debt Service 266 0.2319 0.2227 0.2193 -1.53%
Conservation Collier Debt Service(2005) 272 0.0849 0.0828 0.0000 -100.00%
Collier County Lighting 760 0.1631 0.1578 0.1631 3.36%
Pelican Bay MSTBU 778 0.0857 0.0849 0.0857 0.94%
Aggregate Millage Rate 4.3214 4.2222 4.1518 -1.67%
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Exhibit A
Collier County, Florida
Property Tax Dollars Based upon July 1, 2013 Taxable Values
FY 2014 Proposed
Prior Year Current Year Proposed
Fund Adjusted Tax Rolled Back Tax %Change
Fund Title No. Dollars Tax Dollars Dollars Frm.Rolled Back
General Fund 001 206,110,252 211,224,461 216,446,627 2.47%
Water Pollution Control 114 1,713,838 1,736,674 1,779,180 2.45%
207,824,090 212,961,135 218,225,807 2.47%
Unincorporated Area General Fund 111 25,602,482 26,181,591 26,692,251 1.95%
Golden Gate Community Center 130 282,170 286,349 281,919 -1.55%
Victoria Park Drainage 134 1,236 1,235 1,292 4.62%
Naples Park Drainage 139 7,758 7,790 7,790 0.00%
Vanderbilt Beach MSTU 143 952,027 954,352 974,425 2.10%
Isle of Capri Fire 144 1,012,509 1,020,654 1,029,404 0.86%
Ochopee Fire Control 146 1.242,744 1,249,556 1,226,407 -1.85%
Collier County Fire 148 274,889 275,655 305,147 10.70%
Goodland/Horr's Island Fire MSTU 149 93,695 94,006 89,906 -4.36%
Sabal Palm Road MSTU 151 914 913 2,194 140.31%
Lely Golf Estates Beautification 152 185,395 185,829 192,021 3.33%
Golden Gate Parkway Beautification 153 245,375 246,067 246,067 0.00%
Hawksridge Stormwater Pumping MSTU 154 2,645 2.646 2,646 0.00%
Radio Road Beautification 158 306,850 308,219 308,219 0.00%
Forest Lakes Roadway&Drainage MSTU 159 149,835 149,903 150,983 0.72%
Immokalee Beautification MSTU 162 274,148 277,402 277,402 0.00%
Bayshore Avalon Beautification 163 837,350 840,240 840,240 0.00%
Haldeman Creek Dredging 164 51,401 51,645 51,645 0.00%
Rock Road 165 30,070 30,278 30,613 1.11%
Radio Road East MSTU 166 81,520 83,199 83,199 0.00%
Conservation Collier 172 9,657,155 9,776,380 0 -100.00%
Forest Lakes Debt Service 259 369,028 369,212 369,199 0.00%
Radio Road East Debt Service 266 78,736 80,349 79,122 -1.53%
Conservation Collier Debt Service(2005) 272 4,966,036 5,027,853 0 -100.00%
Collier County Lighting 760 620,446 624,322 645,291 3.36%
Pelican Bay MSTBU 778 440,396 441,293 445,451 0.94%
Total Taxes Levied 255,590,900 261,528,073 252,558.640
Aggregate Taxes 250,177,100 256,050,659 252,110,319
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Collier County,Florida
Taxable Property Values(July 1, 2013)
For FY 2014
Prior Year Current Year Current Year
Fund Gross Adjusted Gross
Fund Title No. Taxable Value Taxable Value Taxable Value Change
County Wide Taxable Values
General Fund 001 58,492,762,303 59,972,601,105 60,722,857,859 3.81%
Water Pollution Control 114 58,492,762,303 59,972,601,105 60,722,857,859 3.81%
Dependent Districts and MSTU's
Unincorporated Area General Fund 111 36,026,786,779 36,742,716,862 37,274,474,478 3.46%
Golden Gate Community Center 130 1,417,939,719 1,455,128,882 1,476,787,032 4.15%
Victoria Park Drainage 134 25,800,371 26,970,405 26,977,258 4.56%
Naples Park Drainage 139 861,946,039 911,102,184 916,454,600 6.32%
Vanderbilt Beach MSTU 143 1,904,053,751 1,944,209,380 1,948,849,572 2.35%
Isle of Capri Fire 144 506,254,523 510,583,446 514,702,011 1.67%
Ochopee Fire Control 146 310,685,963 304,932,334 306,601,844 -1.31%
Collier County Fire 148 137,444,344 152,152,652 152,573,507 11.01%
Goodland/Horr's Island Fire MSTU 149 73,429,053 70,224,928 70,458,981 -4.04%
Sabal Palm Road MSTU 151 9,137,285 21,944,403 21,944,403 140.16%
Lely Golf Estates Beautification 152 92,697,303 95,787,728 96,010,647 3.57%
Golden Gate Parkway Beautification 153 516,253,177 535,348,974 536,912,682 4.00%
Hawksridge Stormwater Pumping MSTU 154 52,900,675 54,845,616 54,891,794 3.76%
Radio Road Beautification 158 955,918,992 963,491,650 967,719,885 1.23%
Forest Lakes Roadway&Drainage MSTU 159 129,715,669 129,980,985 130,045,455 0.25%
lmmokalee Beautification MSTU 162 293,080,859 299,236,129 302,774,662 3.31%
Bayshore Avalon Beautification 163 352,508,901 354,744,318 355,973,519 0.98%
Haldeman Creek Dredging 164 66,452,318 69,950,913 70,284,334 5.77%
Rock Road 165 10,023,393 10,134,089 10,204,176 1.80%
Radio Road East MSTU 166 339,525,637 353,479,952 360,794,734 6.26%
Conservation Collier 172 58,492,762,303 59,972,601,105 60,722,857,859 3.81%
Forest Lakes Debt Service 259 129,715,669 129,980,985 130,045,455 0.25%
Radio Road East Debt Service 266 339,525,637 353,479,952 360,794,734 6.26%
Conservation Collier Debt Service(2005) 272 58,492,762,303 59,972,601,105 60,722,857,859 3.81%
Collier County Lighting 760 3,804,083,724 3,932,311,161 3,956,415,218 4.00%
Pelican Bay MSTBU 778 5,138,804,912 5,189,882,510 5,197,797,456 1.15%
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