Agenda 07/13/2021 Item #11B (FY2022 Proposed Millage Rates)07/13/2021
EXECUTIVE SUMMARY
Recommendation to adopt a resolution establishing Proposed Millage Rates as the Maximum
Property Tax Rates to be levied in FY 2022 and Reaffirm the Advertised Public Hearing dates in
September 2021 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 2021/22 and reaffirms the Advertised Public Hearing dates for the adoption of
the FY 2021/22 Amended Tentative Budgets (September 9, 2021) and the FY 2021/22 Final Millage
Rates and Final Adopted Collier County Budget (September 23, 2021).
CONSIDERATIONS: The published TRIM (Truth in Millage) timetable provides that tax rates hereby
adopted must be provided to the Collier County Property Appraiser on or about August 4, 2021, (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, 2021, (within 55 days after certification of values) under the Florida Truth in Millage (TRIM)
law.
During the September 2021, 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 2022 Proposed
Maximum Property Tax Rates,” and “Property Tax Dollars based upon July 1, 2021, Taxable Values”. A
chart of taxable values is also included by taxing district and reflects data certified by the Property
Appraiser on June 24, 2021.
• 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 $3.4577 per
$1,000 of taxable value. The General Fund rate as proposed represents a 3.09% increase over the
rolled back rate.
• The proposed County-wide Conservation Collier millage rate is 0.2500 per $1,000 of taxable value
(or $25.00 per $100,000 of taxable value). Because this is the first year of the reinstated
Conservation Collier levy a Conservation Collier specific rolled back cannot be calculated. However,
the Conservation Collier levy does factor into the aggregate rolled back millage rate.
• The Unincorporated Area General Fund (111) maximum proposed millage rate is 0.8069 per $1,000
of taxable value (or $80.69 per $100,000 of taxable value) and exceeds the rolled back rate of
$0.7864 per $1,000 of taxable value. This rate represents a 2.61% increase over the rolled back rate.
Public hearings on the FY 2021/22 Collier County budget will be held on Thursday, September 9,
2021 and Thursday, September 23, 2021 at 5:05 in the third-floor board room in the W. Harmon
Turner building at the County Government Center Complex.
With receipt of certified taxable value numbers from the Property Appraiser on June 24th, 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 or about Friday July 16, 2021.
Transmittal of the tentative budget to the County Commission satisfies part of the State’s Truth in Millage
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(TRIM) timeline for adoption of the County’s FY 2022 Budget.
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 FY 2021/22 tentative budget
upon its submission.
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
$373,400,000 in ad valorem tax revenue for FY 2021/22. County-wide taxable value from June
preliminary to July certified increased by $480,611,633, or 0.46%, resulting in a levy increase of
$1,713,100.
The proposed Conservation Collier millage rate of 0.2500 is budgeted to generate $26,188,800.
The proposed Unincorporated Area General Fund (111) millage rate of .8069 is budgeted to generate
$53,178,500 in ad valorem tax revenue for FY 2021/22. Unincorporated Area taxable value from June
preliminary to July certified increased by $274,470,009 or 0.42%, resulting in tax levy increase of
$221,469. The marginal millage rate devoted to median landscape programming above the operating
millage or .0908 will generate $5,984,200.
The proposed total tax levy, inclusive of all special taxing dist ricts, is budgeted to generate $465,187,061
in ad valorem tax revenue for FY 2022.
RECOMMENDATIONS: That the Board of County Commissioners:
Adopt by resolution:
1. The proposed maximum property tax rates for FY 2021/22 as detailed in the attachments to the
resolution; and
2. Reaffirm the Advertised Public Hearing dates for the adoption of the FY 2021/22 Amended Tentative
Budgets (September 9, 2021) and the FY 2021/22 Final Millage Rates and Final Collier County
Adopted Budget (September 23, 2021).
PREPARED BY: Edward Finn, Director - Corporate Financial Planning and Management Services
Office of Management and Budget
ATTACHMENT(S)
1. Resolution to Adopt Maximum Millage Rates and Establish FY22 Public Budget Hearing (PDF)
2. FY 22 Max Millage Approval stamped - July 1 Max Millage Tax Rates (PDF)
3. FY 22 Max Millage Approval stamped - July 1 Tax Dollars (PDF)
4. FY 22 Max Millage Approval stamped - July 1 Taxable Values (PDF)
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COLLIER COUNTY
Board of County Commissioners
Item Number: 11.B
Doc ID: 17409
Item Summary: Recommendation to adopt a resolution establishing Proposed Millage Rates as
the Maximum Property Tax Rates to be levied in FY 2022 and Reaffirm the Advertised Public Hearing
dates in September 2021 for the Budget approval process. (Edward Finn, Director - Corporate Financial
Planning and Management Services)
Meeting Date: 07/13/2021
Prepared by:
Title: – Office of Management and Budget
Name: Debra Windsor
07/02/2021 9:31 AM
Submitted by:
Title: Management/Budget Analyst, Senior – Budget and Management Office
Name: Ed Finn
07/02/2021 9:31 AM
Approved By:
Review:
Office of Management and Budget Debra Windsor Level 3 OMB Gatekeeper Review Completed 07/02/2021 9:31 AM
County Attorney's Office Jeffrey A. Klatzkow Level 3 County Attorney's Office Review Completed 07/02/2021 11:20 AM
Office of Management and Budget Susan Usher Additional Reviewer Completed 07/06/2021 8:58 AM
Office of Management and Budget Laura Zautcke Additional Reviewer Completed 07/06/2021 9:43 AM
Office of Management and Budget Laura Wells Additional Reviewer Completed 07/06/2021 9:53 AM
Budget and Management Office Ed Finn Additional Reviewer Completed 07/06/2021 1:24 PM
County Manager's Office Mark Isackson Level 4 County Manager Review Completed 07/07/2021 8:50 AM
Board of County Commissioners Geoffrey Willig Meeting Pending 07/13/2021 9:00 AM
11.B
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11.B.1Packet Pg. 170Attachment: Resolution to Adopt Maximum Millage Rates and Establish FY22 Public Budget Hearing (17409 : Recommendation to adopt a
11.B.2
Packet Pg. 171 Attachment: FY 22 Max Millage Approval stamped - July 1 Max Millage Tax Rates (17409 : Recommendation to adopt a resolution establishing
11.B.3
Packet Pg. 172 Attachment: FY 22 Max Millage Approval stamped - July 1 Tax Dollars (17409 : Recommendation to adopt a resolution establishing Proposed
11.B.4
Packet Pg. 173 Attachment: FY 22 Max Millage Approval stamped - July 1 Taxable Values (17409 : Recommendation to adopt a resolution establishing