Agenda 07/07/2015 Item #11A7/7/2015 11.A.
n EXECUTIVE SUMMARY
Recommendation to adopt a resolution establishing Proposed Millage Rates as
the Maximum Property Tax Rates to be levied in FY 2016/16 and Reaffirm the
Advertised Public Hearing dates in September 2015 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 2015/16 and reaffirms the Advertised Public Hearing dates
for the adoption of the FY 2015 /16 Amended Tentative Budgets (September. 10, 2015) and the
FY 2015/16 Final Millage Rates and Final Adopted Collier County Budget (September 24,
2015).
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, 2015,
(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, 2015, (within 55 days after certification of values) under the
Florida Truth in Millage (TRIM) law.
During the September, 2015, 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
2016 Proposed Maximum Property Tax Rates," and "Property Tax Dollars based upon July 1,
2015 Taxable Values ". A chart of taxable values is also included by taxing district and reflects
data certified by the Property Appraiser on July 1, 2015.
• 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 $3.3529 per $1,000 of taxable value. This is a millage neutral rate from FY 2015 pursuant
to budget guidance and represents a 6.31 % increase over 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 exceeds the DR-420
rolled back rate of $.6759 per $1,000 of taxable value. This is a millage neutral rate from FY
2015 pursuant to budget guidance and represents a 5.95% increase over the rolled back
rate.
Public hearings on the FY 2015/16 Collier County budget will be held on Thursday,
September 10, 2015 and Thursday, September 24, 2015 at 5:05 in the third floor board
room in the W. Harmon Turner building at the County Government Center Complex.
With receipt of new taxable value numbers from the Property Appraiser on July 1 st, 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 17,
2015. Transmittal of the tentative budget to the County Commission on this date satisfies part of
the State's Truth in Millage (TRIM) timeline for adoption of the County's FY 2016 Budget.
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7/7/2015 11.A.
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 17, 2015.
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 $250,069,000 in ad valorem tax revenue for FY 2016.
The proposed Unincorporated Area General Fund (111) millage rate of .7161 is budgeted to
generate $30,888,800 in ad valorem tax revenue for FY 2016.
The proposed total tax levy, inclusive of all special taxing districts, is budgeted to generate
$291,653,400 in ad valorem tax revenue for FY 2016.
RECOMMENDATIONS: That the Board of County Commissioners:
Adopt by resolution:
1. The proposed property tax rates for FY 2016 as detailed in the attachments to the
resolution; and
2. Reaffirm the Advertised Public Hearing dates for the adoption of the FY 2016 Amended
Tentative Budgets (September 10, 2015) and the FY 2016 Final Millage Rates and Final
Collier County Adopted Budget (September 24, 2015).
PREPARED BY: Mark Isackson, Corporate Financial Planning and Management Services,
Office of Management and Budget
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COLLIER COUNTY
Board of County Commissioners
Item Number: 11.11.A.
7/7/2015 11.A.
Item Summary: Recommendation to adopt a resolution establishing Proposed Millage
Rates as the Maximum Property Tax Rates to be levied in FY 2015/16 and Reaffirm the
Advertised Public Hearing dates in September 2015 for the Budget approval process. (Mark
Isackson, Corporate Financial and Management Services Director)
Meeting Date: 7/7/2015
Prepared By
Name: Valerie Fleming
Title: Operations Coordinator, Office of Management & Budget
6/26/2015 11:20:14 AM
Submitted by
Title: Operations Coordinator, Office of Management & Budget
Name: Valerie Fleming
6/26/2015 11:20:15 AM
Approved By
Name: KlatzkowJeff
Title: County Attorney,
Date: 6/30/2015 9:23:10 AM
Name: IsacksonMark
Title: Division Director - Corp Fin & Mgmt Svc, Office of Management & Budget
Date: 6/30/2015 9:40:09 AM
Name: OchsLeo
Title: County Manager, County Managers Office
Date: 6/30/2015 10:45:53 AM
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7/7/2015 11.A.
RESOLUTION NO. I5-
A RESOLUTION APPROVING THE COUNTY'S PROPOSED MILLAGE RATES AND
REAFFIRP,IING THE PUBLIC HEARING DATES FOR ADOPTION OF THE FY 2015/16
AMENDED TENTATIVE BUDGETS AND FY 2015 /16 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:
L 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 2015/16 amended tentative budgets and the FY 2015 /16 final millage rates and
budgets, respectively, pursuant to Section 200.065, Florida Statutes, will be held by the Board of County Commissioners
on September 10, 2015 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 24, 2015 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 7"' day of July, 2015, after motion, second and majority vote.
ATTEST:
DWIGHT E. BROCK, Clerk
0
DEPUTY CLERK
Approved as to
Jeffrey A. Klau!4fw, VVunty Attorney
BOARD OF COUNTY COMMISSIONERS
COLLIER COUNTY, FLORIDA
la
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Tim Nance, Chairman
7/7/2015 11.A.
Collier County, Florida
FY 2016 Proposed Maximum Property Tax Rates
Julv 1, 2015 Certified Taxable Values
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Prior Year
Rolled Back
Proposed
Millage
Millage
Millage
% Change Frm.
Fund Title
Fund No.
Rate
Rate
Rate
Rolled Back
General Fund
001
3.5645
3.3529
3.5645
6.31%
Water Pollution Control
114
0.0293
0.0275
0.0293
6.55%
3.5938
3.3804
3.5938
6.31%
Unincorporated Area General Fund
111
0.7161
0.6759
0.7161
5.95%
Golden Gate Community Center
130
0.1862
0.1756
0.1862
6.04%
Victoria Park Drainage
134
0.0443
0.0405
0.0405
0.00%
Naples Park Drainage
139
0.0079
0.0073
0.0073
0.00%
Vanderbilt Beach MSTU
143
0.5000
0.4679
0.5000
6.86%
Isle of Capri Fire
144
2.0000
2.1240
2.0000
- 5.84%
Fiddlers Creek Fire MSTU
145
0.0000
0.0000
1.5000
#DIV /0!
Ochopee Fire Control
146
4.0000
3.8903
4.5000
15.67%
Collier County Fire
148
2.0000
1.9715
2.0000
1.45%
Goodland /Horr's Island Fire MSTU
149
1.2760
1.2824
1.2760
-0.50%
Sabal Palm Road MSTU
151
0.1000
0.1020
0.1000
-1.96%
Golden Gate Parkway Beautification
153
0.4280
0.4063
0.4063
0.00%
Lely Golf Estates Beautification
152
2.0000
1.8665
2.0000
7.15%
Hawksridge Stormwater Pumping MSTU
154
0.0458
0.0435
0.0435
0.00%
Radio Road Beautification
158
0.3096
0.2911
0.2911
0.00%
Forest Lakes Roadway & Drainage MSTU
159
1.1022
1.0131
1.1940
17.86%
Immokalee Beautification MSTU
162
0.9172
0.8851
1.0000
12.98%
Bayshore Avalon Beautification
163
2.3604
2.2618
2.3604
4.36%
Haldeman Creek Dredging
164
0.7348
0.6682
0.7348
9.97%
Rock Road
165
3.0000
2.8354
3.0000
5.81%
Radio Road East MSTU
166
0.2401
0.2236
0.3311
48.08%
Forest Lakes Debt Service
259
2.8978
2.6637
2.8060
5.34%
Radio Road East Debt Service
266
0.2408
0.2242
0.1689
- 24.67%
Collier County Lighting
760
0.2000
0.1880
0.1880
0.00%
Pelican Bay MSTBU
778
1 0.0857
0.0802
0.0857
6.86%
Aggregate Millage Rate
4.1505
1 3.9074
4.1501
6.21%
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7/7/2015 11.A.
Collier County Government
Fiscal Year 2016 Tentative Budget
Collier County, Florida
Property Tax Dollars Based upon July 1, 2015 Taxable Values
FY 2016 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
227,457,660
235,224,113
250,069,000
6.31%
Water Pollution Control
114
1,892,642
1,929,274
2,055,554
6.55%
229,350,302
237,153,387
252,124,554
6.31%
Unincorporated Area General Fund
111
28,153,532
29,154,827
30,888,847
5.95%
Golden Gate Community Center
130
295,006
297,089
315,023
6.04%
Victoria Park Drainage
134
1,290
1,292
1,292
0.00%
Naples Park Drainage
139
7,851
7,969
7,969
0.00%
Vanderbilt Beach MSTU
143
1,022,093
1,027,300
1,097,777
6.86%
Isle of Capri Fire
144
1,077,556
1,088,478
1,024,932
-5.84%
Fiddlers Creek Fire MSTU
145
0
0
93,813
#DIV /0!
Ochopee Fire Control
146
1,227,608
1,230,435
1,423,272
15.67%
Collier County Fire
148
305,986
302,328
306,699
1.45%
Goodland /Horr's Island Fire MSTU
149
93,022
94,457
93,985
-0.50%
Sabal Palm Road MSTU
151
2,251
2,244
2,200
- 1.96%
Lely Golf Estates Beautification
152
199,193
199,755
214,042
7.15%
Golden Gate Parkway Beautification
153
246,332
247,949
247,949
0.00%
Hawksridge Stormwater Pumping MSTU
154
2,705
2,709
2,709
0.00%
Radio Road Beautification
158
308,670
310,595
310,595
0.00%
Forest Lakes Roadway & Drainage MSTU
159
154,497
154,743
182,374
17.86%
Immokalee Beautification MSTU
162
288,104
296,345
334,815
12.98%
Bayshore Avalon Beautification
163
864,290
869,077
906,964
4.36%
Haldeman Creek Dredging
164
53,615
53,922
59,296
9.97%
Rock Road
165
30,412
31,343
33,163
5.81%
Radio Road East MSTU
166
93,435
93,518
138,478
48.08%
Forest Lakes Debt Service
259
406,188
406,858
428,593
5.34%
Radio Road East Debt Service
266
93,707
93,769
70,640
- 24.67%
Collier County Lighting
760
836,687
847,568
847,568
0.00%
Pelican Bay MSTBU
778
462,650
464,058
495,883
6.86%
Total Taxes Levied
265,576,982
274,432,015
291,653,432
Aggregate Taxes
265,077,087
273,931,388
291,154,199
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7/7/2015 11.A.
Budget L i Collier County Government
Fiscal Year 2016 Tentative
Collier County, Florida
Taxable Property Values (July 1, 2015)
For FY 2016
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
64,595,296,747
68,738,269,090
70,155,421,656
8.61%
Water Pollution Control
114
64,595,296,747
68,738,269,090
70,155,421,656
8.61%
Dependent Districts and MSTU's
Unincorporated Area General Fund
111
39,634,174,211
42,017,026,477
43,134,823,117
8.83%
Golden Gate Community Center
130
1,584,350,845
1,680,261,591
1,691,852,460
6.79%
Victoria Park Drainage
134
29,125,045
31,862,936
31,891,491
9.50%
Naples Park Drainage
139
993,826,174
1,081,416,565
1,091,633,868
9.84%
Vanderbilt Beach MSTU
143
2,044,186,286
2,184,400,602
2,195,553,909
7.40%
Isle of Capri Fire
144
538,777,922
507,318,037
512,466,237
-4.88%
Fiddlers Creek Fire MSTU
145
0
62,528,118
62,542,005
#DIV /0!
Ochopee Fire Control
146
306,902,092
315,557,128
316,282,702
3.06%
Collier County Fire
148
152,993,121
155,202,364
153,349,259
0.23%
Goodland /Horr's Island Fire MSTU
149
72,901,444
72,538,264
73,656,104
1.04%
Sabal Palm Road MSTU
151
22,513,112
22,072,604
21,996,129
-2.30%
Lely Golf Estates Beautification
152
99,596,489
106,718,770
107,021,195
7.45%
Golden Gate Parkway Beautification
153
575,541,732
606,281,192
610,261,022
6.03%
Hawksridge Stormwater Pumping MSTU
154
59,054,939
62,215,868
62,281,826
5.46%
Radio Road Beautification
158
996,994,678
1,060,364,708
1,066,970,672
7.02%
Forest Lakes Roadway & Drainage MSTU
159
140,171,072
152,492,800
152,741,666
8.97%
Immokalee Beautification MSTU
162
314,112,838
325,501,536
334,814,874
6.59%
Bayshore Avalon Beautification
163
366,162,661
382,118,837
384,241,525
4.94%
Haldeman Creek Dredging
164
72,965,873
80,243,838
80,696,881
10.60%
Rock Road
165
10,137,226
10,725,963
11,054,228
9.05%
Radio Road East MSTU
166
389,150,714
417,917,716
418,235,994
7.47%
Forest Lakes Debt Service
259
140,171,072
152,492,800
152,741,666
8.97%
Radio Road East Debt Service
266
389,150,714
417,917,716
418,235,994
7.47%
Collier County Lighting
760
4,183,434,567
4,451,398,214
4,508,339,633
7.77%
Pelican Bay MSTBU
778
5,398,484,651
5,768,020,294
5,786,260,956
7.18%
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