Agenda 07/22/2008 Item #10FAgenda Item No. 1 O
July 22, 2008
EXECUTIVE SUMMARY Page 1 of 6
Recommendation that the Board of County Commissioners adopt a Resolution establishing
Proposed Millage Rates as the Maximum Property Tax Rates to be levied in FY 2008/09 and
Reaffirm the Advertised Public Hearing dates in September, 2008 for the Budget approval
OBJECTIVE: To adopt a resolution which establishes proposed millage rates as the maximum
property tax rates to be levied in FY 2008/09 and reaffirms the Advertised Public Hearing dates for the
adoption of the FY 2008/09 Amended Tentative Budgets (September 4, 2008) and the FY 2008/09
Final Millage Rates and Budgets (September 18, 2008).
CONSIDERATIONS: The tax rates hereby adopted must be provided to the Collier County Property
Appraiser by August 4, 2008 for use in preparing the statutorily required Notice of Proposed Taxes.
Each Collier County property owner will receive this notice, which must be mailed by August 24, 2008
under the Florida Truth in Millage (TRIM) law.
During the September, 2008 advertised public hearings the Board may maintain or lower millage rates
in each taxing 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 additional public notice and
advertising requirements.
The proposed millage rates and associated tax dollars are included as exhibits entitled "Property Tax
Rates - FY 09 Proposed" and "Property Tax Dollars - FY 09 Proposed ".
• The proposed General Fund (001) millage rate of 3.1469 is equivalent to $314.69 per $100,000 of
taxable value and is millage neutral ($314.69 per $100,000 of taxable value) to the General Fund
millage levied in FY 2007/08.
• The proposed Unincorporated Area General Fund (111) millage rate of 0.6912 is equivalent to
$69.12 per $100,000 of taxable value and is millage neutral ($69.12 per $100,000 of taxable value)
to the Unincorporated Area General Fund millage levied in FY 2007/08.
Public hearings on the FY 2008 /09 Collier County budget will be held on Thursday, September 4, 2008
and Thursday, September 18, 2008 at 5:05 p.m. in the third floor board room in the W. Harmon Turner
building at the County Government Center Complex.
GROWTH MANAGEMENT IMPACT: There is no Growth Management Impact associated with
this Executive Summary.
FISCAL IMPACT: The proposed General Fund (001) millage rate of 3.1469 is budgeted to generate
$249,156,703 in ad valorem tax revenue in FY 2008/09.
The proposed Unincorporated Area General Fund (I 11) millage rate of 0.6912 is budgeted to generate
$35,416,600 in ad valorem tax revenue in FY 2008/09.
The total proposed tax levy, inclusive of all special taxing districts, is budgeted to generate
$326,561,705 in ad valorem tax revenue in FY 2008/09.
Agenda Item No. 10F
July 22, 2008
Page 2 of 6
RECOMMENDATION: That the Board of County Commissioners:
Adopt by Resolution:
1. The proposed property tax rates for FY 2008/09 as detailed in the attachments to the resolution; and
2. Reaffirm the Advertised Public Hearing dates for the adoption of the FY 2008 /09 Amended
Tentative Budgets (September 4, 2008) and the FY 2008/09 Final Millage Rates and Budgets
(September 18, 2008).
Prepared by: John Yonkosky, OMB Director
Page 1 of 1
Agenda Item No. 1 O
July 22, 2008
Page 3 of 6
COLLIER COUNTY
BOARD OF COUNTY COMMISSIONERS
Item Number: 10F
Item Summary: Recommendation that the Board of County Commissioners adopt a Resolution establishing
Proposed Millage Rates as the Maximum Property Tax Rates to be levied in FY 2008109 and
reaffirm the Advertised Public Hearing dates in September. 2008 for the Budget approval
process. (John Yonkosky, Office of Management and Budget Director)
Meeting Date: 7/22/2008 9:00.00 AM
Approved By
OMB Coordinator
OMB Coordinator
Date
County Manager's Office
Office of Management & Budget
711112008 10:14 AM
Approved By
Mark Isackson
Budget Analyst
Date
County Manager's Office
Office of Management & Budget
7/11/2008 10:32 AM
Approved By
John A. Yonkosky
Director of the Office of Management
Date
County Manager's Office
Office of Management & Budget
7/11/2008 10:49 AM
-- Approved By
James V. Mudd
County Manager
Date
Board of County
County Manager's Office
7/11!200811:48 AM
Commissioners
file://C: \AgendaTest \Export\ 111- July %2022, %202008\ 10. %2000LJNTY %20MANAGER %o... 7/15/2008
Agenda Item No. 1 O
RESOLUTION NO. 2008- July 22, 2008
Page 4 of 6
A RESOLUTION APPROVING THE COUNTY'S PROPOSED MILLAGE RATES
AND REAFFIRMING THE PUBLIC HEARING DATES FOR ADOPTION OF THE
FY 2008 /09 AMENDED TENTATIVE BUDGETS AND FY 2008/09 FINAL MILLAGE
RATES AND BUDGETS.
WHEREAS, Section 200.065, 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 as set forth in the attached 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 2008/09 amended tentative budgets and the FY 2008 /09 final
millage rates and budgets, respectively, pursuant to Section 200.065, Florida Statutes, will be held by the Board of
County Commissioners on September 4, 2008 at 5:05 p.m. at the Collier County Government Center, W. Harmon
Turner Building, Third Floor Board Room, 3301 East Tamiami Trail, Naples, Florida and on September 18, 2008 at
5:05 p.m. at the Collier County Government Center, W. Harmon Turner Building, Third Floor Board Room, 3301
East Tamiami Trail, Naples, Florida.
This Resolution adopted this 22nd day of July, 2008 after motion, second and majority vote favoring same.
ATTEST:
DWIGHT E. BROCK, Clerk
0
Deputy Clerk
Approved as to form and
al uffn
Y" �,,I--
Jeffrey A. Klatzkow
Collier County Attorney
BOARD OF COUNTY COMMIE
COLLIER COUNTY, FLORIDA
By:
Tom Henning, Chairman
- 1 -
Agenda Item No. 10F
July 22, 2008
Page 5 of 6
Exhibit A
Collier County, Florida
Property Tax Rates
FY 09 Proposed
Prior Year
Rolled Back
Proposed
Millage
Millage
Millage
%
Fund Title
Fund No.
Rate
Rate
Rate
Change
General Fund
001
3.1469
3.3849
3.1469
-7.03%
Water Pollution Control
114
0.0280
0.0301
0.0293
-2.66%
3.1749
3.4150
3.1762
-6.99%
Unincorporated Area General Fund
111
0.6912
0.7494
0.6912
-7.77%
Golden Gate Community Center
130
0.1487
0.1666
0.1449
- 13.03%
Victoria Park Drainage
134
0.3580
0.3998
0.3576
- 10.56%
Naples Park Drainage
139
0.0068
0.0084
0.0081
-3.57%
Pine Ridge Industrial Park
140
0.0438
0.0479
0.0000
- 100.00%
Naples Production Park
141
0.0235
0.0256
0.0000
- 100.00%
Vanderbilt Beach MSTU
143
0.4343
0.4434
0.4380
-1.22%
Isle of Capri Fire
144
1.4957
1.6939
1.6534
-2.39%
Ochopee Fire Control
146
3.6988
3.9600
3.8513
-2.74%
Collier County Fire
148
1.9436
1.8401
1.8301
-0.54%
Goodland/Horr's Island Fire MSTU
149
0.7761
1.0620
1.0343
-2.61%
Sabal Palm Road MSTU
151
0.7451
0.6805
0.6785
-0.29%
Golden Gate Parkway Beautification
153
03927
0.4380
0.4096
-6.48%
Lely Golf Estates Beautification
152
1.6759
1.8667
1.7070
- 8.56%
Hawksridge Stormwater Pumping MSTU
154
0.1138
0.1188
0.1129
-4.97%
Radio Road Beautification
158
0.2080
0.2306
0.2173
-5.77%
Forest Lakes Roadway & Drainage MSTU
159
1.2468
1.3871
1.0707
- 22.81%
immokalee Beautification MSTU
162
0.8614
0.9698
0.9238
4.74%
Bayshore Avalon Beautification
163
1.4521
1.6146
1.5626
-3.22%
Haldeman Creek Dredging
164
0.1000
0.1132
0.5000
341.70%
Rock Road
165
1.5000
1.7493
1.6864
-3.60%
Conservation Collier
172
0.1588
0.1708
0.1659
-2.87%
Caribbean Gardens
220
0.1500
0.1549
0.1500
- 3.16%
Forest Lakes Debt Service
259
2.7532
3.0802
2.9293
-4.90%
Conservation Collier Debt Service
272
0.0654
0.0684
0.0670
- 2.05%
Collier County Lighting
760
0.0874
0.1007
0.0946
-6.06%
Pelican Bay MSTBU
778
0.0000
0.0000
0.0532
N/A
Aggregate Millage Rate
3.8838
4.1821
3.8997
-6.75%
Agenda Item No. 10F
July 22, 2008
Page 6 of 6
Exhibit A
Collier County, Florida
Property Tax Dollars
FY 09 Proposed
Prior Year
Current Year
Proposed
Fund
Adjusted Tax
Rolled Back
Tax
%
Fund Title
No.
Dollars
Tax Dollars
Dollars
Change
General Fund
001
254,898,414
268,000,421
249,156,703
-7.03%
Water Pollution Control
114
2,311,179
2,383,176
2,319,836
-2.66%
257,209,593
270,383,597
251,476,539
-6.99%
Unincorporated Area General Fund
111
36,335,067
38,398,727
35,416,600
-7.77%
Golden Gate Community Center
130
429,306
438,942
381,769
- 13.03%
Victoria Park Drainage
134
14,888
14,905
13,331
- 10.56%
Naples Park Drainage
139
10,552
10,577
10,199
-3.57%
Pine Ridge Industrial Park
140
31,113
32,403
0
- 100.00%
Naples Production Park
141
12,923
13,260
0
- 100.00%
Vanderbilt Beach MSTU
143
951,513
988,394
976,357
-1.22%
Isle of Capri Fire
144
1,277,849
1,387,500
1,354,325
-2.39%
Ochopee Fire Control
146
1,787,704
1,953,486
1,899,864
- 2.74%
Collier County Fire
148
536,251
538,058
535,134
- 0.54%
Goodland /Horr's Island Fire MSTU
149
111,164
112,989
110,042
-2.61%
Sabal Palm Road MSTU
151
45,767
45,759
45,625
-0.29%
Lely Golf Estates Beautification
152
270,081
270,766
247,602
- 8.55%
Golden Gate Parkway Beautification
153
495,257
499,847
467,437
-6.48%
Hawksridge Stormwater Pumping MSTU
154
7,642
7,784
7,397
-4.97%
Radio Road Beautification
158
321,808
324,207
305,508
-5.77%
Forest Lakes Roadway & Drainage MSTU
159
294,394
294,767
227,530
- 22.81%
Immokalee Beautification MSTU
162
315,702
329,394
313,770
- 4.74%
Bayshore Avalon Beautification
163
881,117
891,960
863,234
-3.22%
Haldeman Creek Dredging
164
14,578
14,648
64,698
341.68%
Rock Road
165
35,458
37,181
35,844
-3.60%
Conservation Collier
172
13,107,684
13,523,139
13,135,180
-2.87%
Caribbean Gardens
220
12,381,313
12,264,252
11,876,293
-3.16%
Forest Lakes Debt Service
259
650,084
654,560
622,500
4.90%
Conservation Collier Debt Service
272
5,398,252
5,415,589
5,306,500
-2.01%
Collier County Lighting
760
599,339
606,465
569,728
-6.06%
Pelican Bay MSTBU
778
0
0
298,699
N/A
Total Taxes Levied
333.526,3991
349,453,156
326,561,705
Aggregate Taxes
315,096,750
331,118,753
308,756,412