Agenda 07/11/2023 Item #11C (Resolution - Establishing Proposed Millage Rates)07/ 11 /2023
EXECUTIVE SUMMARY
Recommendation to adopt a resolution establishing Proposed Millage Rates as the Maximum Property Tax
Rates to be levied in FY 2023/24 and Reaffirm the Advertised Public Hearing dates in September 2023 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 2023/24 and reaffirms the Advertised Public Hearing dates for the adoption of the FY 2024
Amended Tentative Budgets (September 7, 2023) and the FY 2023/24 Final Millage Rates and Final Adopted
Collier County Budget (September 21, 2023).
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, 2023, (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, 2023, (within 55 days
after certification of values) under the Florida Truth in Millage (TRIM) law.
During the September 2023, 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 2024 Proposed
Maximum Property Tax Rates," and "FY 2024 Proposed Property Tax Dollars". A chart of taxable values is also
included by taxing district and reflects data certified by the Property Appraiser on July Pt, 2023.
• The General Fund (001/0001) 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 $3.2043 per $1,000 of
taxable value. The General Fund rate as proposed represents a 11.24% 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 $0.2242 per $1,000 of taxable value.
The County -wide Conservation Collier rate as proposed represents a 11.51% increase over the rolled back rate.
• The Unincorporated Area General Fund (I11/1011) 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 $0.7280 per $1,000
of taxable value. This rate represents a 10.84% increase over the rolled back rate.
Public hearings on the FY 2023/24 Collier County budget will be held on Thursday, September 7, 2023, and
Thursday, September 21, 2023 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 111, 2023, 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 14, 2023. Transmittal of the tentative
budget to the County Commission satisfies part of the State's Truth in Millage (TRIM) timeline for adoption of the
County's FY 2023/24 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 2023/24 tentative budget upon its submission.
GROWTH MANAGEMENT IMPACT: There is no Growth Management Impact associated with this Executive
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07/ 11 /2023
Summary.
LEGAL CONSIDERATIONS: This item has been reviewed by the County Attorney, is approved as to form and
legality and requires majority vote for approval. -JAK
FISCAL IMPACT: The proposed General Fund (001/0001) millage rate of 3.5645 is budgeted to generate
$494,282,712 in ad valorem tax revenue for FY 2023/24. County -wide taxable value from June preliminary to July
certified increased by 1,0 17,13 5,693 or 0.74%, resulting in a levy increase of $3,625,580.
The proposed Conservation Collier millage rate of 0.2500 is budgeted to generate $34,667,044 in ad valorem tax
revenue.
The proposed Unincorporated Area General Fund (1011) millage rate of .8069 is budgeted to generate $70,815,331
in ad valorem tax revenue for FY 2023/24. Unincorporated Area taxable value from June preliminary to July
certified increased by $380,917,693 or 0.44%, resulting in tax levy increase of $307,362.
The proposed total tax levy, inclusive of all special taxing districts, is budgeted to generate $615,556,091 in ad
valorem tax revenue for FY 2023/24.
RECOMMENDATIONS: That the Board of County Commissioners:
Adopt by resolution:
1. The proposed maximum property tax rates for FY 2023/24 as detailed in the attachments to the resolution; and
2. Reaffirm the Advertised Public Hearing dates for the adoption of the FY 2023/24 Amended Tentative Budgets
(September 7, 2023) and the FY 2023/24 Final Millage Rates and Final Collier County Adopted Budget
(September 21, 2023).
PREPARED BY: Christopher Johnson, Director - Corporate Financial Planning and Management Services -
Office of Management and Budget
ATTACHMENT(S)
1. Resolution to Adopot Maximum Millage Rates and Establish FY24 Public Budget Hearing (PDF)
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11.0
07/ 11 /2023
COLLIER COUNTY
Board of County Commissioners
Item Number: I LC
Doe ID: 25995
Item Summary: Recommendation to adopt a resolution establishing Proposed Millage Rates as the Maximum
Property Tax Rates to be levied in FY 2023/24 and Reaffirm the Advertised Public Hearing dates in September
2023 for the Budget approval process. (Christopher Johnson, OMB Director)
Meeting Date: 07/11/2023
Prepared by:
Title: — Office of Management and Budget
Name: Debra Windsor
07/03/2023 9:41 AM
Submitted by:
Title: Accountant, Senior — Office of Management and Budget
Name: Christopher Johnson
07/03/2023 9:41 AM
Approved By:
Review:
Office of Management and Budget
Office of Management and Budget
Community & Human Services
Office of Management and Budget
Office of Management and Budget
Office of Management and Budget
County Manager's Office
County Attorney's Office
County Manager's Office
Board of County Commissioners
Debra Windsor Level 3 OMB Gatekeeper Review
Blanca Aquino Luque Additional Reviewer
Maggie Lopez Additional Reviewer
Agnieszka Chudy Additional Reviewer
Laura Zautcke Additional Reviewer
Christopher Johnson Additional Reviewer
Ed Finn Additional Reviewer
Jeffrey A. Klatzkow Level 3 County Attorney's Office Review
Amy Patterson Level 4 County Manager Review
Geoffrey Willig Meeting Pending
Completed
07/03/2023 12:19 PM
Completed
07/03/2023 4:21 PM
Completed
07/03/2023 4:31 PM
Completed
07/03/2023 4:45 PM
Completed
07/03/2023 5:14 PM
Completed
07/05/2023 9:59 AM
Completed
07/05/2023 11:34 AM
Completed
07/05/2023 1:26 PM
Completed
07/05/2023 2:33 PM
07/11 /2023 9:00 AM
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11.C.a
RESOLUTION NO.23-
A RESOLUTION APPROVING THE COUNTY'S PROPOSED MILLAGE RATES AND
REAFFIRMING THE PUBLIC HEARING DATES FOR ADOPTION OF THE FY 2023124 Q-
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AMENDED TENTATIVE BUDGETS AND FY 2023/24 FINAL MILLAGE RATES AND BUDGETS W
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WHEREAS, Section 200,65, Florida Statutes, provides the procedure for fixing the millage rates; and
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WHEREAS, Section 129.03, Florida Statutes, sets forth the procedure for preparation and adoption of the budget; and E
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WHEREAS, the Board of County Commissioners has received and examined the tentative budgets for each of the County's CD
funds including all estimated receipts, taxes to be levied and balances expected to be brought forward and all estimated rn
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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 2023/24 amended tentative budgets and the FY 2023/24 final millage rates and
budgets, respectively, pursuant to Section 200.065, Florida Statutes, will be held by the Board of County Commissioners
on September 7, 2023 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 21, 2023 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 1111, day of July 2023, after motion, second and majority vote.
040021435
CRYSTAL K. KINZEL, CLERK
IN
DEPUTY CLERK
Approve asWo ega ity:Jeffrey A ,County Attorney
BOARD OF COUNTY COMMISSIONERS
COLLIER COUNTY, FLORIDA
Rick LoCastro., BCC Chairman
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11.C.a
Exhibit A
Collier County Government
Fiscal Year 2024 Tentative Budget
Collier County, Florida
FY 2024 Proposed Maximum Property Tax Rates
Based upon July 1, 2023 Taxable Value
Prior Year
Rolled Back
Proposed
Millage
Millage
Millage
% Change From
Fund Title
Fund No.
Rate
Rate
Rate
Rolled Back
County Wide
General Fund
001
3.5645
3.2043
3.5645
11.24%
Water Pollution Control
114
0.0293
0.0263
0.0293
11.41%
Conservation Collier
172
0.2500
0.2242
0.2500
11.51%
Subtotal County Wide
3.8438
3.4548
3.8438
11.26%
Dependent Districts and MSTU's
Unincorporated Area General Fund
111
0.8069
0.7280
0.8069
10.84%
Golden Gate Community Center
130
0.1862
0.1682
0.1862
10.70%
Victoria Park Drainage
134
0.3814
0.3399
0.3814
12.21 %
Naples Park Drainage
139
0.0041
0.0035
0.0041
17.14%
Vanderbilt Beach MSTU
143
0.5000
0.4629
0.5000
8.01%
Ochopee Fire Control
146
4.0000
3.5359
4.0000
13.13%
Goodland/Horr's Island Fire MSTU
149
1.2760
1.1058
1.2760
15.39%
Sabal Palm Road MSTU
151
0.0000
0.0000
0.0000
n/a
Lely Golf Estates Beautification
152
2.0000
1.7722
2.0000
12.85%
Golden Gate Parkway Beautification
153
0.5000
0.4502
0.5000
11.06%
Hawksridge Stormwater Pumping MSTU
154
0.0318
0.0282
0.0318
12.77%
Radio Road Beautification
158
0.0000
0.0000
0.0000
n/a
Forest Lakes Roadway & Drainage MSTU
159
4.0000
3.5076
4.0000
14.04%
Immokalee Beautification MSTU
162
1.0000
0.9613
1.0000
4.03%
Bayshore Avalon Beautification
163
2.3604
2.0971
2.1104
0.63%
Haldeman Creek Dredging
164
1.0000
0.8996
1.0000
11.16%
Rock Road
165
1.3413
0.8109
0.8109
0.00%
Vanderbilt Waterways MSTU
168
0.3000
0.2719
0.3000
10.33%
Forest Lakes Debt Service
259
0.0000
0.0000
0.0000
n/a
Blue Sage MSTU
341
3.0000
2.8835
3.0000
4.04%
Collier County Lighting
760
0.1154
0.1025
0.1025
0.00%
42nd Ave SE MSTU
761
1.0000
0.7805
1.0000
28.12%
Palm River Sidewalk MSTU
1638
0.0000
0.0000
0.5000
n/a
Pelican Bay MSTBU
778
1 0.0857
1 0.0789
1 0.0857
1 8.62%
Aggregate Millage Rate
4.4396
4.0025
4.4391
1 10.91%
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Exhibit A
11.C.a
Collier County Government
Fiscal Year 2024 Tentative Budget
Collier County, Florida
FY 2024 Proposed Property Tax Dollars
Based upon July 1, 2023 Taxable Values
Prior Year
Current Year
Proposed
Fund
Adjusted Tax
Rolled Back
Tax
% Change
Fund Title
No.
Dollars
Tax Dollars
Dollars
From Rolled Back
County Wide
General Fund
001
423,513,541
444,334,435
494,282,712
11.24%
Water Pollution Control
114
3,578,945
3,646,973
4,062,978
11.41%
Conservation Collier
172
30,537,070
31,089,405
34,667,044
11,51%
Subtotal County Wide
457,029,556
479,070,813
533,012,734
11.26%
Dependent Districts and MSTU's
Unincorporated Area General Fund
111
60,748,898
63,890,893
70,815,331
10.84%
Golden Gate Community Center
130
594,358
600,991
665,306
10.70%
Victoria Park Drainage
134
19,672
19,709
22,116
12.21%
Naples Park Drainage
139
8,558
8,638
10,119
17.15%
Vanderbilt Beach MSTU
143
1,700.432
1,625,954
1,756,269
8.01%
Ochopee Fire Control
146
1,578,916
1,608,606
1,819,742
13.13%
Goodland/Horr's Island Fire MSTU
149
146,538
146,882
169,490
15.39%
Sabal Palm Road MSTU
151
0
0
0
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Lely Golf Estates Beautification
152
360,769
361,168
407,593
12,86%
Golden Gate Parkway Beautification
153
605,078
608,311
675,601
11.06%
Hawksridge Stormwater Pumping MSTU
154
2,843
2,898
3,269
12.80%
Radio Road Beautification
158
0
0
0
n/a
Forest Lakes Roadway & Drainage MSTU
159
1,032,549
1,032,837
1,177,828
14.04%
Immokalee Beautification MSTU
162
514,888
643,273
565,144
4.03%
Bayshore Avalon Beautification
163
1,703,954
1,752,593
1,763,708
0.63%
Haldeman Creek Dredging
164
188,494
186,670
207,503
11,16%
Rock Road
165
46,017
69,346
69,346
0.00%
Vanderbilt Waterway's MSTU
168
472,497
451,304
497,944
10.33%
Forest Lakes Debt Service
259
0
0
0
nla
Blue Sage MSTU
341
16,458
16,458
17,123
4.04%
Collier County Lighting
760
899,656
908,274
908,274
0.00%
42nd Ave SE MSTU
761
2,332
2,366
3,031
28.11 %
Palm River Sidewalk MSTU
1638
0
0
188,566
nla
Pelican Bay MSTBU
778
1 742,7091
736,572
800,0541
8.62%
Total Taxes Levied
529,015,172
553,644,556
616,556,091
Aggregate Taxes
529,015,172
653,644,556
615,556,091
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11.C.a
Exhibit A
Collier County Government
Fiscal Year 2024 Tentative Budget
Collier County, Florida
FY 2024 Taxable Property Values
my 1, 2023 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
General Fund
001
122.148,279,016
136,181,503,700
138,668.175,558
13.52%
Water Pollution Control
114
122,148,279,016
136,181,503,700
138,668,175,558
13.52%
Conservation Collier
172
122,148,279,016
136,181,503,700
138,668,175,558
13.52%
Dependent Districts and MSTU's
Unincorporated Area General Fund
111
77,004,583,159
85,504,568,703
87,762.215,243
13,97%
Golden Gate Community Center
130
3,192,042,433
3.533,947,794
3,573,074,058
11.94%
Victoria Park Drainage
134
51,579,478
57,881,839
57,985,672
12.42%
Naples Park Drainage
139
2,087,335,341
2,448,677,354
2,467,951,137
18.23%
Vanderbilt Beach MSTU
143
3,400,864,108
3,673,154,129
3,512,537,975
3.28%
Ochopee Fire Control
146
394,729.118
446,543,262
454,935,430
15.25%
Goodland/Horr's Island Fire MSTU
149
114,842,049
132,522,132
132,828,803
15.66%
Saba[ Palm Road MSTU
151
113,030,302
134,513,202
168,843,217
49.38%
Lely Golf Estates Beautification
152
180,384,272
203,570,730
203,796,660
12,98%
Golden Gate Parkway Beautification
153
1,210,155,429
1,343,918,034
1,351,201,209
11.66%
Hawksridge Stormwater Pumping MSTU
154
89,403,181
100,880,733
102,783,410
14,97%
Radio Road Beautification
158
1,752,181,904
1,953,141,915
1,958,171,593
11.76%
Forest Lakes Roadway & Drainage MSTU
159
258,137,156
294,374,428
294,456,887 .
14.07%
Immokalee Beautification MSTU
162
514,887,674
535,602,286
565,143,962
9.76%
Bayshore Avalon Beautification
163
721,891,921
812,534,925
835,722,300
15.77%
Haldeman Creek Dredging
164
188,494,128
209,524,024
207,503,446
10.08%
Rock Road
165
34,307,828
56,749,097
85.517,869
149.27%
Vanderbilt Waterways MSTU
168
1,574,989,812
1,737,585,970
1,659,814,377
5.39%
Forest Lakes Debt Service
259
258,137,156
294,374,428
294.456,887
14,07%
Blue Sage MSTU
341
5,485,859
5,707,668
5,707,668
4.04%
Collier County Lighting
760
7,795,977,802
8,779,452,603
8,861,210,680
13.66%
42nd Ave SE MSTU
761
2,332,091
2,987,852
3,031,005
29.97%
Palm River Sidewalk MSTU
1638
0
375,352,096
377,132,014
n/a
Pelican Bay MSTBU
778
8,666,377,600
9,412,885,383
9,335,517,497
7.72%
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