Agenda 07/12/2022 Item #11C (Resolution - Proposed Millage Rates as the Maximum Property Tax Rates to be levied in FY 2023)07/12/2022
EXECUTIVE SUMMARY
Recommendation to adopt a resolution establishing Proposed Millage Rates as the Maximum
Property Tax Rates to be levied in FY 2023 and Reaffirm the Advertised Public Hearing dates in
September 2022 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 2022/23 and reaffirms the Advertised Public Hearing dates for the adoption of
the FY 2022/23 Amended Tentative Budgets (September 8, 2022) and the FY 2022/23 Final Millage
Rates and Final Adopted Collier County Budget (September 22, 2022).
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, 2022, (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, 2022, (within 55 days after certification of values) under the Florida Truth in Millage (TRIM)
law.
During the September 2022, 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 2023 Proposed
Maximum Property Tax Rates," and "Proposed Property Tax Dollars based upon July 1, 2022 Taxable
Values". A chart of taxable values is also included by taxing district and reflects data certified by the
Property Appraiser on July, 1st, 2022.
• 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 $3.1321 per
$1,000 of taxable value. The General Fund rate as proposed represents a 13.81% 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) and exceeds the DR-420 rolled back rate of $0.2191 per
$1,000 of taxable value. The County -wide Conservation Collier rate as proposed represents a 14.10%
increase over the rolled back 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
$0.7127 per $1,000 of taxable value. This rate represents a 13.22% increase over the rolled back rate.
Public hearings on the FY 2022/23 Collier County budget will be held on Thursday, September 8,
2022 and Thursday, September 22, 2022 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 July 1st, 2022, 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 15, 2022.
Transmittal of the tentative budget to the County Commission satisfies part of the State's Truth in Millage
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07/12/2022
(TRIM) timeline for adoption of the County's FY 2023 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 2022/23 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
$435,976,000 in ad valorem tax revenue for FY 2022/23. County -wide taxable value from June
preliminary to July certified increased by $3,934,457,085 or 3.32%, resulting in a levy increase of
$14,024,372.
The proposed Conservation Collier millage rate of 0.2500 is budgeted to generate $30,577,600.
The proposed Unincorporated Area General Fund (111) millage rate of .8069 is budgeted to generate
$62,181,500 in ad valorem tax revenue for FY 2022/23. Unincorporated Area taxable value from June
preliminary to July certified increased by $2,599,731,875 or 3.49%, resulting in tax levy increase of
$2,097,724 The marginal millage rate devoted to median landscape programming above the operating
millage or .0908 will generate $6,997,200.
The proposed total tax levy, inclusive of all special taxing districts, is budgeted to generate $542,947,080
in ad valorem tax revenue for FY 2023.
RECOMMENDATIONS: That the Board of County Commissioners:
Adopt by resolution:
The proposed maximum property tax rates for FY 2022/23 as detailed in the attachments to the
resolution; and
2. Reaffirm the Advertised Public Hearing dates for the adoption of the FY 2022/23 Amended Tentative
Budgets (September 8, 2022) and the FY 2022/23 Final Millage Rates and Final Collier County
Adopted Budget (September 22, 2022).
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 FY23 Public Budget Hearing (PDF)
2. FY 23 Max Millage Approval stamped - July 1 Max Millage Tax Rates (PDF)
3. FY 23 Max Millage Approval stamped - July 1 Tax Dollars (PDF)
4. FY 23 Max Millage Approval stamped - July 1 Taxable Values (PDF)
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11.0
07/12/2022
COLLIER COUNTY
Board of County Commissioners
Item Number: 1 LC
Doe ID: 22660
Item Summary: Recommendation to adopt a resolution establishing Proposed Millage Rates as
the Maximum Property Tax Rates to be levied in FY 2023 and Reaffirm the Advertised Public Hearing
dates in September 2022 for the Budget approval process. (Edward Finn, Director, Corporate Financial
Planning and Management Services)
Meeting Date: 07/12/2022
Prepared by:
Title: — Office of Management and Budget
Name: Debra Windsor
07/05/2022 1:44 PM
Submitted by:
Title: Director - Facilities Maangement — Facilities Management
Name: Ed Finn
07/05/2022 1:44 PM
Approved By:
Review:
Office of Management and Budget
Office of Management and Budget
Facilities Management
County Attorney's Office
Office of Management and Budget
Office of Management and Budget
Office of Management and Budget
Facilities Management
County Manager's Office
Board of County Commissioners
Debra Windsor
Level 3 OMB Gatekeeper Review
Susan Usher
Additional Reviewer
Ed Finn
Additional Reviewer
Jeffrey A. Klatzkow Level 3 County Attorney's Office Review
Laura Wells
Additional Reviewer
Christopher Johnson Additional Reviewer
Laura Zautcke
Additional Reviewer
Ed Finn
Additional Reviewer
Amy Patterson
Level 4 County Manager Review
Geoffrey Willig
Meeting Pending
Completed 07/05/2022 1:45 PM
Completed 07/05/2022 1:57 PM
Completed 07/05/2022 2:57 PM
Completed 07/05/2022 3:47 PM
Completed 07/05/2022 3:47 PM
Completed 07/06/2022 8:53 AM
Completed 07/06/2022 9:44 AM
Completed 07/06/2022 12:53 PM
Completed 07/06/2022 4:00 PM
07/12/2022 9:00 AM
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11.C.1
RESOLUTION NO. 22-
A RESOLUTION APPROVING THE COUNTY'S PROPOSED MILLAGE RATES AND
REAFFIRMING THE PUBLIC HEARING DATES FOR ADOPTION OF THE FY 2022/23
AMENDED TENTATIVE BUDGETS AND FY 2022/23 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 2022/23 amended tentative budgets and the FY 2022/23 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, 2022 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 and on September 22, 2022 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 121" day of July 2022, after motion, second and majority vote.
ATTEST:
CRYSTAL K. KINZEL, CLERK
BOARD OF COUNTY COMMISSIONERS
COLLIER COUNTY, FLORIDA
By:
DEPUTY CLERK By:
William L. McDaniel, Jr., BCC Chairman
and legality:
Jeffrey V
I zkow, County Attorney
NO
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11.C.2
Exhibit A
County Government
BudgetCollier
Fiscal Year 2023 Tentative
Collier County, Florida
FY 2023 Proposed Maximum Property Tax Rates
Based upon July 1, 2022 Taxable Values
Prior Year
Rolled Back
Proposed
Millage
Millage
Millage
% Change From
Fund Title
Fund No.
Rate
Rate
Rate
Rolled Back
General Fund
001
3.5645
3.1321
3.5645
13,81%
Water Pollution Control
114
0.0293
0.0257
0.0293
14.01%
Conservation Collier
172
0.2500
0.2191
0.2500
14.10%
3.8438
3.3769
3.8438
13.83%
Unincorporated Area General Fund
111
0.8069
0.7127
0.8069
13.22%
Golden Gate Community Center
130
0.1862
0.1658
0.1862
12.30%
Victoria Park Drainage
134
0.3814
0.3319
0.3814
14.91%
Naples Park Drainage
139
0.0049
0.0041
0.0041
0.00%
Vanderbilt Beach MSTU
143
0.5000
0.4391
0.5000
13.87%
Ochopee Fire Control
146
4.0000
3.5470
4.0000
12.77%
GoodlandlHorr's Island Fire MSTU
149
1.2760
1.1579
1.2760
10.20%
Sabal Palm Road MSTU
151
0.0000
0.0000
0.0000
nla
Lely Golf Estates Beautification
152
2.0000
1.7348
2.0000
15.29%
Golden Gate Parkway Beautification
153
0.5000
0.4418
0.5000
13.17%
Hawksridge Stormwater Pumping MSTU
154
0.0354
0.0318
0.0318
0.00%
Radio Road Beautification
158
0.0000
0.0000
0.0000
nla
Forest Lakes Roadway & Drainage MSTU
159
4.0000
3.5347
4.0000
13.16%
Immokalee Beautification MSTU
162
1.0000
0.9280
1.0000
7.76%
Bayshore Avalon Beautification
163
2.3604
2.0329
2.3604
16.11%
Haldeman Creek Dredging
164
1.0000
0.8357
1.0000
19.66%
Rock Road
165
1.3413
1.4686
1.3413
-8.67%
Vanderbilt Waterways MSTU
168
0.3000
0.2589
0.3000
15.87%
Forest Lakes Debt Service
259
0.0000
0.0000
0.0000
nla
Blue Sage MSTU
341
3.0000
2.7595
3.0000
8.72%
Collier County Lighting
760
0.1315
0.1154
0.1154
0.00%
42nd Ave SE MSTU
761
0.0000
0.0000
1.0000
nla
Pelican Bay MSTBU
778
0.0857
0.0764
0.0857
12.17%
Aggregate Millage Rate
4.4408
3.9129
1 4.4391
1 13.45%
Fiscal Year 2023 j,[Y
Packet Pg. 145
Exhibit A
11.C.3
Collieri
Fiscal Year 2023 Tentative Budget
Collier County, Florida
Proposed Property Tax Dollars
Based upon July 1, 2022 Taxable Values
Prior Year
Current Year
Proposed
Fund
Adjusted Tax
Rolled Back
Tax
% Change
Fund Title
No.
Dollars
Tax dollars
Dollars
From Rolled Back
General Fund
001
363,575,215
383,088,899
435,975,984
13.81%
Water Pollution Control
114
3,067,030
3,143,381
3,583,699
14.01%
Conservation Collier
172
26,169,197
26,798,243
30,577,640
14,10%
392,811,442
413,030,524
470,137,323
13.83%
Unincorporated Area General Fund
111
52,051,363
54,922,230
62,181,490
13,22%
Golden Gate Community Center
130
507,193
529,895
595,093
12.30%u
Victoria Park Drainage
134
17,053
17,119
19,672
14.91%
Naples Park Drainage
139
8,532
8,557
8,557
0.00%
Vanderbilt Beach MSTU
143
1,488,591
1,494,880
1,702,209
13.87%
Ochopee Fire Control
146
1,374,975
1,387,650
1,564,871
12.77%
Goodland/Horr's Island Fire MSTU
149
131,957
132,237
145,724
10.20%
Sabal Palm Road MSTU
151
0
0
0
nla
Lely Golf Estates Beautification
152
312,580
312,838
360,662
15.29%
Golden Gate Parkway Beautification
153
533,617
536,711
607,414
13.17%
Hawksridge Stormwater Pumping MSTU
154
2,797
2,842
2,842
0.00%
Radio Road Beautification
158
0
0
0
n1a
Forest Lakes Roadway & ❑rainage MSTU
159
910,805
911,245
1,031,199
13.16%
Immokalee Beautification MSTU
162
461,239
478,163
515,262
7.76%
Bayshore Avalon Beautification
163
1,426,638
1,469,936
1,706,743
16.11%
Haldeman Creek Dredging
164
151,781
157,632
188,622
19.66%
Rock Road
165
49,919
50,340
45,976
-8.67%
Vanderbilt Waterway's MSTU
168
403,485
407,239
471,887
15.87%
Forest Lakes ❑ebt Service
259
0
0
0
nla
Blue Sage MSTU
341
14,605
14,605
15,878
8.72%
Collier County Lighting
760
891,858
899,896
899,896
0.00%u
42nd Ave SE MSTU
761
0
0
2,332
nla
Pelican Bay MSTBU
778
660,342
662,753
743,428
12.17%u
Total Taxes Levied
454,210,672
477,427,292
542,947,080
Aggregate Taxes
454,210,672
477,427,292
542,947,080
Fiscal Year 2023
Packet Pg. 146
11.C.4
Exhibit A
BudgetCollier County Government
Fiscal Year 2023 Tentative
Collier County, Florida
FY 2023 Taxable Property Values
July 1, 2022 Taxable Values
Prior Year
Current Year
Current Year
% Change
Fund
Final Gross
Adjusted
Gross
From
Fund Title
No.
Taxable Value
Taxable Value
Taxable Value
Prior Year
County Wide Taxable Values
General Fund
001
104,676,789,159
119,414,920,095
122,310,558,113
16.85%
Water Pollution Control
114
104,676,789,159
119,414,920,095
122,310,558,113
16.85%
Conservation Collier
172
104,676,789,159
119,414,920,095
122,310,558,113
16.85%
Dependent Districts and MSTU's
Unincorporated Area General Fund
111
66,863,629,475
74,754,281,490
77,062,200,538
17.00%
Golden Gate Community Center
130
2,723,915,635
3,058,389,870
3,195,990,572
17.33%
Victoria Park Drainage
134
44,710,507
61,380,599
51,579,478
15.36%
Naples Park Drainage
139
1,741,315,329
2,065,665,052
2,087,162,842
19.86%
Vanderbilt Beach MSTU
143
2,977,182,419
3,389,801,393
3,404,417,979
14.35%
Ochopee Fire Control
146
343,743,846
387,647,763
391,217,863
13.81%
GoodlandlHorr's Island Fire MSTU
149
103,414,749
113,966,917
114,203,751
10.43%
Sabal Palm Road MSTU
151
75,690,431
85,090,812
113,079,928
49.40%
Lely Golf Estates Beautification
152
166,289,928
180,181,952
180,331,047
15.38%
Golden Gate Parkway Beautification
153
1,067,233,321
1,207,875,939
1,214,827,173
13.83%
Hawksridge Stormwater Pumping MSTU
154
79,013,161
88,039,892
89,385,496
13.13%
Radio road Beautification
158
1,492,645,736
1,716,382,043
1,752,064,682
17.39%
Forest Lakes Roadway & Drainage MSTU
159
227,701,198
257,672,483
257,799,765
13.22%
Immokalee Beautification MSTU
162
461,239,271
497,010,603
515,262,127
11.71%
Bayshore Avalon Beautification
163
604,362,054
701,723,053
723,073,600
19.64%
Haldeman Creek Dredging
164
151,781,498
181,630,804
188,622,358
24.27%
Rock Road
165
37,216,682
33,990,599
34,277,450
-7.90%
Vanderbilt Waterways MSTU
168
1,344,949,816
1,558,455,461
1,572,957,646
16.95%
Forest Lakes Debt Service
269
227,701,198
267,672,483
257,799,765
13.22%
Blue Sage MSTU
341
4,868,368
5,292,642
5,292,642
8.71%
Collier County Lighting
760
6,782,188,470
7,729,342,735
7,798,060,867
14,98%
42nd Ave SE MSTU
761
0
1,571,671
2,332,091
nla
Pelican Bay MSTBU
778
7,705,270,161
8,646,947,280
8,674,775,883
12.58%
Fiscal Year 2023
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