Agenda 07/12/2016 Item #11A 7/12/2016 11 .A.
EXECUTIVE SUMMARY
Recommendation to adopt a resolution establishing Proposed Millage Rates as
the Maximum Property Tax Rates to be levied in FY 2016/17 and Reaffirm the
Advertised Public Hearing dates in September, 2016 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 2016/17 and reaffirms the Advertised Public Hearing dates
for the adoption of the FY 2016/17 Amended Tentative Budgets (September 8, 2016) and the
FY 2016/17 Final Millage Rates and Final Adopted Collier County Budget (September 22,
2016).
CONSIDERATIONS: The published TRIM (Truth in Millage) Timetable provides that tax rates
hereby adopted must be provided to the Collier County Property Appraiser by August 4, 2016,
(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, 2016, (within 55 days after certification of values) under the
Florida Truth in Millage (TRIM) law.
During the September, 2016, 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
2017 Proposed Maximum Property Tax Rates," and "Property Tax Dollars based upon July 1,
2016 Taxable Values". A chart of taxable values is also included by taxing district and reflects
data certified by the Property Appraiser on June 28, 2016.
• 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$3.3368 per $1,000 of taxable value. This is a millage neutral rate from FY 2016 pursuant
to budget guidance and represents a 6.82% increase over the rolled back rate.
• The Unincorporated Area General Fund (111) maximum proposed millage rate is .8069 per
$1,000 of taxable value (or $80.69 per $100,000 of taxable value) and exceeds the DR-420
rolled back rate of $.6721 per $1,000 of taxable value. This rate is predicated on restarting
the median capital landscape program pursuant to budget guidance and represents a
20.06% increase over the rolled back rate.
Public hearings on the FY 2016/17 Collier County budget will be held on Thursday,
September 8, 2016 and Thursday, September 22, 2016 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 28th,
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 15, 2016. Transmittal of the tentative budget to the County Commission on this date
Packet Page-32-
7/12/2016 11 .A.
satisfies part of the State's Truth in Millage (TRIM) timeline for adoption of the County's FY 2017
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 tentative
budget upon its submission on July 15, 2016.
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 $274,958,800 in ad valorem tax revenue for FY 2017.
The proposed Unincorporated Area General Fund (111) millage rate of .8069 is budgeted to
generate $38,298,100 in ad valorem tax revenue for FY 2017.
The proposed total tax levy, inclusive of all special taxing districts, is budgeted to generate
$324,206,300 in ad valorem tax revenue for FY 2017.
The Board should note that the operating and debt service millage rates connected with the
Radio Road East MSTU have been set at $.0000 consistent with Board direction at the June 28,
2016 Board meeting. A subsequent Board decision to lower the Unincorporated Area General
Fund millage rate to $.7161 in September will eliminate FY 2017 funding for the median
landscape capital program and further eliminate the need to prepay the outstanding principal
balance due on the Radio Road East bank loan. Annual debt service on this loan in FY 2017
would then be paid from cash on hand within Fund (266). Further, maintenance of the Radio
Road East landscaping treatment would in FY 2017 be funded through cash on hand within the
MSTU operating fund (166) and if necessary through budgeted funds for county-wide landscape
maintenance. Under this scenario, debt service and operating millage's for the MSTU would be
re-established in FY 2018.
RECOMMENDATIONS: That the Board of County Commissioners:
Adopt by resolution:
1. The proposed property tax rates for FY 2017 as detailed in the attachments to the
resolution; and
2. Reaffirm the Advertised Public Hearing dates for the adoption of the FY 2017 Amended
Tentative Budgets (September 8, 2016) and the FY 2017 Final Millage Rates and Final
Collier County Adopted Budget (September 22, 2016).
PREPARED BY: Mark Isackson, Corporate Financial Planning and Management Services,
Office of Management and Budget
Packet Page -33-
7/12/2016 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 2016/17 and Reaffirm the
Advertised Public Hearing dates in September, 2016 for the Budget approval process. (Mark
Isackson, Corporate Financial and Management Services Division Director)
Meeting Date: 7/12/2016
Prepared By
Name: Valerie Fleming
Title: Operations Coordinator, Office of Management&Budget
7/6/2016 10:27:04 AM
Submitted by
Title: Operations Coordinator, Office of Management&Budget
Name: Valerie Fleming
7/6/2016 10:27:05 AM
Approved By
Name: lsacksonMark
Title: Division Director-Corp Fin&Mgmt Svc, Office of Management&Budget
Date: 7/6/2016 3:44:38 PM
Name: KlatzkowJeff
Title: County Attorney,
Date: 7/6/2016 3:51:02 PM
Name: OchsLeo
Title: County Manager, County Managers Office
Date: 7/6/2016 4:11:21 PM
Packet Page -34-
7/12/2016 11 .A.
RESOLUTION NO. 16-
A RESOLUTION APPROVING THE COUNTY'S PROPOSED MILLAGE RATES AND
REAFFIRMING THE PUBLIC HEARING DATES FOR ADOPTION OF THE FY 2016/17
AMENDED TENTATIVE BUDGETS AND FY 2016/17 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 2016/17 amended tentative budgets and the FY 2016/17 final millage rates and
budgets,respectively,pursuant to Section 200.065,Florida Statutes,will be held by the Board of County Commissioners
on September 8,2016 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 22,2016 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 12th day of July,2016,after motion,second and majority vote.
ATTEST:
DWIGHT E.BROCK,Clerk BOARD OF COUNTY COMMISSIONERS
COLLIER COUNTY,FLORIDA
By:
DEPUTY CLERK By:
Donna Fiala,Chairman
Approved as t - and legality:
g
Jeffrey A. KlaiP i County Attorney
Packet Page-35-
7/12/2016 11 .A.
Exhibit A
Collier County Government
Fiscal Year 2017 Tentative Budget
Collier County, Florida
FY 2017 Proposed Maximum Property Tax Rates
July 1, 2016 Certified Taxable Values
Prior Year Rolled Back Proposed
Mlllage Millage Millage %Change Frm.
Fund Title Fund No. Rate Rate Rate Rolled Back
General Fund 001 3,5645 3.3368 3.5645 6.82%
Water Pollution Control 114 0.0293 0.0274 0.0293 6.93%
3.5938 3.3642 3.5938 6.82%
Unincorporated Area General Fund 111 0.7161 0.6721 0.8069 20.06%
Golden Gate Community Center 130 0.1862 0.1728 0.1862 7.75%
Victoria Park Drainage 134 0.0405 0.0365 0.0365 0.00%
Naples Park Drainage 139 0.0073 0.0066 0.0066 0.00%
Vanderbilt Beach MSTU 143 0.5000 0.4613 0.5000 8.39%
Isle of Capri Fire 144 2.0000 1.8765 2.0000 6.58%
Fiddlers Creek Fire MSTU 145 1.5000 1.4123 1.5000 6.21%
Ochopee Fire Control 146 4.5000 4.3602 4.5000 3.21%
Collier County Fire 148 2.0000 1.9802 2.0000 1.00%
Goodland/Horr's Island Fire MSTU 149 1.2760 1.2063 1.2760 5.78%
Sabal Palm Road MSTU 151 0.1000 0.0912 0.0912 0.00%
Golden Gate Parkway Beautification 153 0.4063 0.3692 0.3692 0.00%
Lely Golf Estates Beautification 152 2.0000 1.8463 2.0000 8.32%
Hawksridge Stormwater Pumping MSTU 154 0,0435 0.0417 0.0417 0.00%
Radio Road Beautification 158 0.2911 0.2742 0.1000 -63.53%
Forest Lakes Roadway&Drainage MSTU 159 1.1940 1.1017 1.1438 3.82%
Immokalee Beautification MSTU 162 1.0000 0.9894 1.0000 1.07%
Bayshore Avalon Beautification 163 2,3604 2.2925 2.3604 2.96%
Haldeman Creek Dredging 164 0.7348 0.6687 0.7348 6.69%
Rock Road 165 3.0000 2.9133 3.0000 2.98%
Radio Road East MSTU 166 0.3311 0.3078 0.0000 -100.00%
Forest Lakes Debt Service 259 2.8060 2.5892 2,8562 10.31%
Radio Road East Debt Service 266 0.1689 0.1570 0.0000 -100.00%
Collier County Lighting 760 0.1880 0.1750 0.1750 0.00%
Pelican Bay MSTBU 778 0.0857 0.0795 0.0857 7.80%
Aggregate Millage Rate 4.1505 3.8884 4.1968 7.93%
•
Packet Page-36-
7/12/2016 11 .A.
Exhibit A
Collier County Government
Fiscal Year 2017 Tentative Budget
Collier County, Florida
Property Tax Dollars Based upon July 1, 2016 Taxable Values
FY 2017 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 001 246,621,407 257,394,487 274,958,837 6.82%
Water Pollution Control 114 2,053,531 2,113,585 2,260,147 6.93%
248,674,938 259,508,072 277,218,984 6.82%
Unincorporated Area General Fund 111 30,584,628 31,900,036 38,298,079 20.06%
Golden Gate Community Center 130 314,370 317,484 342,104 7.75%
Victoria Park Drainage 134 1,292 1,296 1,296 0.00%
Naples Park Drainage 139 7,969 8,006 8,006 0.00%
Vanderbilt Beach MSTU 143 1,097,858 1,100,474 1,192,796 8.39%
Isle of Capri Fire 144 1,024,604 1,030,303 1,098,111 6.58%
Fiddlers Creek Fire MSTU 145 94,143 95,208 . 101,121 6.21%
Ochopee Fire Control 146 1,422,241 1,428,634 1,474,440 3.21%
Collier County Are 148 306,799 319,875 323,073 1.00%
Goodland/Horr's Island Fire MSTU 149 93,884 94,784 100,260 5.78%
Sabal Palm Road MSTU 151 2,202 2,223 2,223 0.00%
Lely Golf Estates Beautification 152 213,777 215,788 233,752 8.32%
Golden Gate Parkway Beautification 153 248,262 248,992 248,992 0.00%
Hawksridge Stormwater Pumping MSTU 154 2,709 2,738 2,738 0.00%
Radio Road Beautification 158 310,363 314,124 114,560 -63.53%
Forest Lakes Roadway&Drainage MSTU 159 182,338 182,602 189,580 3.82%
Immokalee Beautification MSTU 162 334,354 339,221 342,856 1.07%
Bayshore Avalon Beautification 163 906,339 923,023 950,361 2.96%
Haldeman Creek Dredging 164 59,230 59,818 63,823 6.70%
Rock Road 165 33,385 33,742 34,746 2.98%
Radio Road East MSTU 166 138,367 138,373 0 -100.00%
Forest Lakes Debt Service 259 428,509 429,148 473,402 10.31%
Radio Road East Debt Service 266 70,583 70,680 0 -100.00%
Collier County Lighting 760 847,453 865,743 855,743 0.00%
Pelican Bay MSTBU 778 494,888 496,555 535,280 7.80%
Total Taxes Levied 287,895,485 300,116,842 324,206,326
Aggregate Taxes 287,396,393 299,617,114 323,732,924
Packet Page-37-
7/12/2016 11 .A.
Collier County Government
Fiscal Year 2017 Tentative Budget
Collier County, Florida
Taxable Property Values (July 1,2016)
For FY 2017
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 70,086,389,131 74,993,240,809 77,138,122,354 10.06%
Water Pollution Control 114 70,086,389,131 74,993,240,809 77,138,122,354 10.06%
Dependent Districts and MSTU's
Unincorporated Area General Fund 111 43,075,586,559 45,931,838,870 47,463,228,440 10.19%
Golden Gate Community Center 130 1,688,343,640 1,818,991,397 1,837,290,716 8.82%
Victoria Park Drainage 134 31,898,976 35,423,586 35,495,403 11.27%
Naples Park Drainage 139 1,091,701,434 1,199,258,554 1,213,028,664 11.11%
Vanderbilt Beach MSTU 143 2,195,715,846 2,380,142,182 2,385,592,169 8.65%
Isle of Capri Fire 144 512,301,883 546,016,400 549,055,679 7.17%
Fiddlers Creek Fire MSTU 145 62,762,198 66,661,509 67,413,780 7.41%
Ochopee Fire Control 146 316,053,561 326,186,701 327,653,362 3.67%
Collier County Fire 148 153,399,624 154,932,928 161,536,502 5.30%
Goodland/Horr's Island Fire MSTU 149 73,576,560 77,824,944 78,573,871 6.79%
Sabal Palm Road MSTU 151 22,021,962 24,143,320 24,380,369 10.71%
Lely Golf Estates Beautification 152 106,888,467 115,787,676 116,875,814 9.34%
Golden Gate Parkway Beautification 153 611,031,317 672,392,468 674,408,481 10.37%
Hawksridge Stormwater Pumping MSTU 154 62,281,963 64,899,395 65,669,741 5.44%
Radio Road Beautification 158 1,066,174,099 1,131,820,594 1,145,601,685 7,45%
Forest Lakes Roadway&Drainage MSTU 159 152,711,784 165,501,005 165,745,378 8.53%
Immokalee Beautification MSTU 162 334,353,644 337,942,293 342,855,751 2.54%
Bayshore Avalon Beautification 163 383,976,898 395,357,265 402,627,170 4.86%
Haldeman Creek Dredging 164 80,607,374 86,007,272 86,856,993 7.75%
Rock Road 165 11,128,375 11,459,459 11,582,069 4.06%
Radio Road East MSTU 166 417,900,544 449,505,834 449,555,048 7.57%
Forest Lakes Debt Service 259 152,711,784 165,501,005 165,745,378 8.53%
Radio Road East Debt Service 266 417,900,544 449,505,834 449,555,048 7.57%
Collier County Lighting 760 4,507,727,430 4,843,300,153 4,889,961,207 8.48%
Pelican Bay MSTBU 778 5,774,651,800 6,226,374,957 6,245,975,498 8.16%
•
Packet Page-38-