Agenda 07/26/2011 Item #10G7/26/2011 Item 10.G.
EXECUTIVE SUMMARY
Recommendation to adopt a resolution establishing Proposed Millage Rates as
the Maximum Property Tax Rates to be levied in FY 2011/12 and Reaffirm the
Advertised Public Hearing dates in September, 2011 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 2011/12 and reaffirms the Advertised Public Hearing dates
for the adoption of the FY 2011 /12 Amended Tentative Budgets (September 8, 2011) and the
FY 2011/12 Final Millage Rates and Final Adopted Collier County Budget (September 22,
2011).
CONSIDERATIONS: The tax rates hereby adopted must be provided to the Collier County
Property Appraiser by August 4, 2011, 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, 2011, under the Florida Truth in Millage (TRIM) law.
During the September, 2011, 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
2012 Proposed Maximum Property Tax Rates', and Property Tax Dollars based upon July 1,
2011 Taxable Values ". A chart of taxable values is also included by taxing district and reflects
data certified by the Property Appraiser on July 1, 2011.
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 is below the statutory rolled back rate
of $3.7755 per $1,000 of taxable value. This is a millage neutral rate from FY 2011 and
represents a 5.59% decrease from 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 is below the statutory
rolled back rate of $7618 per $1,000 of taxable value. This is a millage neutral rate from FY
2011 and represents a 6.00% decrease from the rolled back rate.
Public hearings on the FY 2011/12 Collier County budget will be held on Thursday,
September 8, 2011 and Thursday, September 22, 2011 at 5:05 in the third floor board
room in the W. Harmon Turner building at the County Government Center Complex, 3299
Tamiami Trail East, Naples FL.
During the budget workshop meetings, staff noted no Board changes to the budget. However,
with receipt of new taxable value numbers from the Property Appraiser, budgets for all funds
which receive ad valorem property tax revenue are customarily adjusted and these changes are
reflected in the tentative budget submitted to the Board on July 15, 2011.
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7/26/2011 Item 1O.G.
The following issues were introduced or raised as discussion topics during or subsequent to the
budget workshops. It is staff's intent to propose options for addressing each of these budgetary
items at the first public budget hearing on September 8, 2011. Initial staff analysis indicates that
satisfactory solutions to each item identified below can be obtained without jeopardizing the
Board's millage neutral tax rate guidance and build contingency reserves.
• Proposed offset to employee health insurance premium increase.
• Proposed re- instatement of limited vacation sell back program.
• Proposed use of casino gaming proceeds to fund economic development incentives.
• Proposed plans to replace aging reserve ambulances.
• Proposed plan for Transportation Disadvantaged (TD) transit service in FY 2012.
• Proposed enterprise asset management system.
• Proposed Board cost share for pre - school aged "learn to swim" program.
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 $208,165,700 in ad valorem tax revenue for FY 2012.
The proposed Unincorporated Area General Fund (111) millage rate of .7161 is budgeted to
generate $25,900,900 in ad valorem tax revenue for FY 2012.
The proposed tax levy, inclusive of all special taxing districts, is budgeted to generate
$257,985,800 in ad valorem tax revenue for FY 2012.
RECOMMENDATIONS: That the Board of County Commissioners:
Adopt by resolution:
1. The proposed property tax rates for FY 2012 as detailed in the attachments to the
resolution; and
2. Reaffirm the Advertised Public Hearing dates for the adoption of the FY 2012 Amended
Tentative Budgets (September 8, 2011) and the FY 2012 Final Millage Rates and Final
Collier County Adopted Budget (September 22, 2011).
PREPARED BY: Mark Isackson, Corporate Financial Planning and Management Services,
County Manager's Office
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COLLIER COUNTY
Board of County Commissioners
Item Number: 10.G.
7/26/2011 Item 10.G.
Item Summary: Recommendation to adopt a resolution establishing Proposed Millage
Rates as the Maximum Property Tax Rates to be levied in FY 2011/12 and Reafform the
Advertised Public Hearing Dates in September, 2011 for the Budget approval process.
Meeting Date: 7/26/2011
Prepared By
Name: HutchinsonBarbetta
Title: Executive Secretary,Office of Management & Budget
7/18/2011 2:00:10 PM
Submitted by
Title: Executive Secretary,Office of Management & Budget
Name: HutchinsonBarbetta
7/18/2011 2:00:11 PM
Approved By
Name: IsacksonMark
Title: Director -Corp Financial and Mgmt Svs,CMO
Date: 7/19/2011 10:09:37 AM
Name: IsacksonMark
Title: Director -Corp Financial and Mgmt Svs,CMO
Date: 7/19/2011 10:22:16 AM
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7/26/2011 Item 10.G.
RESOLUTION NO. I1-
A RESOLUTION APPROVING THE COUNTY'S PROPOSED MILLAGE RATES AND
REAFFIRMING THE PUBLIC HEARING DATES FOR ADOPTION OF THE FY 2011/12
AMENDED TENTATIVE BUDGETS AND FY 2011/12 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 2011/12 amended tentative budgets and the FY 2011/12 final millage rates and
budgets, respectively, pursuant to Section 200.065, Florida Statutes, will be held by the Board of County
Commissioners on September 8, 2011 at 5:05 p.m. at the Collier County Government Center, W. Harmon Turner
Building, Third Floor Board Room, 3301 Tamiami Trail East, Naples, Florida and on September 22, 2011 at
5:05 p.m. at the Collier County Government Center, W. Harmon 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 26`" day of July, 2011, after motion, second and majority vote.
ATTEST: BOARD OF COUNTY COMMISSIONERS
DWIGHT E. BROCK, Clerk COLLIER COUNTY, FLORIDA
0
DEPUTY CLERK
and legal sufficiency:
County Attorney
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0
FRED W. COYL.E, CHAIRMAN
7/26/2011 Item 10.G.
_ Collier Coun , Florida
- -
FY 2012 Proposed Maximum Property Tax Rates
July 1 Taxable Values -
Fund Nc
_. -.. _. -. ... - a.noo
-
114 0.0293 -- - -- 0.0311
umncorPO2[etl Area General Fund
- -- -_ --
111
- - -- -
0.7161
--
0.7618
0.7161
- - --
Goltlen Gate Communi Center
_ _ -
130
-- --
- - --
-- - -
_
- - - --
Victoria Park Drainage
_ 0.1990
-
- -- 0.2221
0.1990 _
_
- 10.40'
_
Naples Park Draina e
9
- 134
0.0500
-. - -
- - D.04-
_ 0.0492 _
-
- - .- -
_ 0.00'.
- _ _
Vanderbilt Beach MSTU
_ 139 -
0.0090
-_ --- -
_ _0.0096
0.0090
6 25q
- - -- - -
Isle of Ca n Fire
P
- 143
0.5000
- -- - -
_ 0.5245
- 0.5000
_-
x,67°
-- - -
- - -- _ _
Ochopee Fire Control
144
_ _ 2.0000 _
2.1602
2.0000 -
- -- -7.42°
Collier County Fire
146
_ 4.00_00 _
_ 4.2517
_ 4.0000
-
_.
Goodlantl Fire MSTU -- -
148
_ 2.0000
-- -
2.2064
-
-- 2.0000
- _ -
-9.359
_. -_ -- _
Sabel Palm Road MSTU
_ _ 149
1.2760
_ 1.3093
- _.
1.2760
_
- _2,5gq
-- ---
Golden Gate Parkway Beauhfiwtion
151
0.1000
_ 0 1320 _
0.1000
--
- 24.244
_
- _-
Lely Golf Estates Beautification
153
_ 0.5000 _
0.5647 _
_
_ 0.5000 -
_ _
-11.40
- - -- __
Hawksridge Sto r Pumping MSTU
152
_ 2.0000 _
_ 2 1870
_
2 D000 _
_ -
-8.5-
- -- -_ --
Radio, utli__
154
- -158
_ 0.0600
_ _ 0.0516
0.0500
- 3.47°/,
.. -. -_. -- _
Forest Lakes Roadwa 8. Drain a MSTU
159
__ 0.2949 ___
0.3114
-
_
0.3114
- -
- - - - -_o
- 0.00/
_
Immokalee Beautification MSTU
_
_ 0 2606
0.2859
_ 1.1395
- --
298.57_%
_ _
Bayshore Avalon_ Beautlflcatfon _
__ 162
- - -
0.9166
--
0 9940
- -
0.9354
- - --
-
- 5.90°
Haldeman Creek Dretl m 9
163
2.1577
2.3764
_ 2.3754 - --
-- -� --
0.00%
- ___. - - _
Rock Road _ _ --
164
-
_ 0.6564
_ 0.7054
Radio Road East MSTU
_ 165
3.0000
3.685_3
3.00_00
_
- 18.60%
- --
Conservation Collier - --
_ 166
0.4400 _
_ 0.4666.
_
_ 0.4666
o.o_ov
_
Forest Lakes Debt Service
172
_ 01008
-
__ 0.1070 _
_
0.1688
5_7.76_%
- --(-2005)-- -
onservation Collier Debt Service
259
272
3.7394
_ 6 1025
__
2 8605_ _ _
-
30.27%
_
Conservation Collier Debt Service (2008)
_
273
_ _ 0.0853
0.0905
0.0812
Collier County Lighting
0.0639
_- 0.0678
0.0000
-- _-
100.00%
-
Pelican Bay MSTBU
_ -760
0.1356
01477
_0.1477
- - --
0.0.0%
778
0.0531
0.0538
0.0857
59.29%
Aggregate Millage Rate -
- -- 4.2596
4.5149 --
- - --
4.3299
-4.10%
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Collier County, Florida
Property Tax Dollar Based upon July 1, 2011 Taxable Values
Fund Title
Fund
Adjusted Tax
Rolletl Back
Tax
neral Fund
No.
Dollar
Tax Dollar
Dollars
ter Pollution Control
001
215,836,639
220,488,063
208,165,727
114
1,800,081
1,616,231
1,711,111
217,636,720
222,304,294
209,876,836
ncorporated Area General Fund
den Gate Community Center
111
27,021,185
27,553,790
25,900,852
oria Park Drainage
130
306,076
311,440
279,048
Ies Park Drainage
134
139
1,240
1,240
1,240
darbilt Beach MSTU
143
8,233
1,002,949
8,316
1,005,209
7,796
of Capri Fire
0pae Fire Control
144
1,111,522
1,11d,555
958,254
1,031,900
per County Fire
146
1,320,882
1,330,154
1,251,409
dlantllHorr's Island Fire MSTU
148
149
313,917
314,846
285,394
d Palm Road MSTU
151
95,880
96,269
83,821
Golf Estates Beautification
152
1,362
1,362
1,032
an Gate Parkway Beautification
153
208,650
274,496
209,293
191,398
mridge Stormwater Pumping MSTU
154
2,863
275,120
2,909
243,598
0 Road Beautification
158
306,486
307,654
2,808
307,554
rat Lakes Roadway 8 Drainage MSTU
158
36,018
38,040
151,616
)kaiee Beautification MSTU
162
319,189
324,948
305,697
hore Avalon Beautification
163
671,545
871,716
871,716
Oman Creek Dredging
164
51,453
$7,467
51,467
Road
O Road East MSTU
165
31,528
32,541
26,490
emotion Collier
166
172
153,199
158,186
158,186
t Lakes Debt Service
259
6,192,769
6,248,768
9,857,869
ervation Collier Debt Service (2005)
272
645,535
5,240,508
645,859
5,285,173
380,604
)motion Collier Debt Service (2008)
273
3,925,773
3,959,500
4,742,056
0
r County Lighting
in Rav uqr lj
760
___
566,910
570,304
670,304
11
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7/26/2011 Item 10.G.
% Change
1. Rolled Back
7/26/2011 Item 10.G.
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Collier County, Florida
Taxable
Property Values (July 1, 2011)
For FY 2012
Prior Year
Current Year
Current Year
Fund Title
Fund
No.
Gross
Taxable Value
Adjusted
Taxable Value
Gross
Taxable Value
unto Wide Taxable Values
Chan e
neral Fund
rter Pollution Control
001
61,436,197,437
57,887,443,608
58,399,698,901
- 4.94%
114
61,436,197,437
57,887,443,608
58,399,698,901
-4.94%
)endent Districts and MSTU's
ncorporated Area General Fund
den Gate Community Center
111
38,146,886,403
35,786,511,186
36,169,322,775
- 5.186%
toria Park Drainage
130
134
1,538,072,610
1,378,330,155
1,402,251,395
g,gg%
tes Park Drainage
139
24,804,084
2 5'181'975
25,213,145
1.65%
iderbilt Beach MSTU
143
914,744,849
2,005,897,752
860,728,669
866,198,999
-53 1%
of Capri Fire
14q
555,761,167
1,912,106,986
1,916,508,715
opee Fire Control
146
330,220,388
514,544,776
310,672,283
515,949,932
-7.16%
ier County Fire
148
156,958,425
142,276,015
312,852,213
142,696,900
- 5.26%
dland/Horr's Island Fire MSTU
149
75,141,332
73,232,306
- 9.09%
it Palm Road MSTU
191
13,624,253
10,318,678
73,527,409
- 2.15%
Golf Estates Beautification
152
104,325,032
95,404,528
10,318,678
- 24.26%
len Gate Parkway Beautification
153
548,992,684
486,069,252
95,696,897
_8,26%
ksridge Stormwater Pumping MS
154
57,658,797
55,701,084
487,196,972
- 11.26%
o Road Beautification
158
1,039,288,028
984,301,433
56,167,889
987,648,123
°
-2.59 /°
st Lakes Roadway & Drainage M
159
145,888,273
132,977,137
133,055,175
- 4.97%
okalee Beautification MSTU
162
348,231,922
321,110,830
326,809,040
_g,80%
bore Avalon Beautification
163
403,922,955
366,903,107
366,976,710
- 6.15%
°
eman Creek Dredging
Road
164
78,386,112
72,937,375
72,96],713
9.15 /°
- 6.92%
� Road East MSTU
165
166
10,509,342
8,555,123
8,830,065
- 15.98%
ervation Collier
172
348,180,488
61,436,197,437
328,344,201
57,887,443,608
339,017,579
_2,63%
t Lakes Debt Service
259
145,888,273
58,399,698,901
- 4.94%
'rvation Collier Debt Service 200
(
272
61,436,197,437
132,977,137
57,887,443,608
133,055,175
58,399,698,901
0
-8,80 /°
:rvation Collier Debt Service (200
273
61,436,197,437
57,887,443,608
58,399,698,901
- 4.94%
4.94%
rr County Lighting
Bay MSTBU
760
4,180,749,585
3,838,471,237
3,861,230,992
-
- 7.64%
.n
778
5,147,494,551
5,076 45 991
5,096,886,665
- 0.98%
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