Agenda 07/14/2020 Item #11A (Resolution - Establish Proposed Millage Rates for FY2020/21)07/14/2020
EXECUTIVE SUMMARY
Recommendation to adopt a resolution establishing Proposed Millage Rates as the Maximum
Property Tax Rates to be levied in FY 2020/21 and Reaffirm the Advertised Public Hearing dates in
September 2020 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 2020/21 and reaffirms the Advertised Public Hearing dates for the adoption of
the FY 2020/21 Amended Tentative Budgets (September 3, 2020) and the FY 2020/21 Final Millage
Rates and Final Adopted Collier County Budget (September 17, 2020).
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, 2020, (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, 2020, (within 55 days after certification of values) under the Florida Truth in Millage (TRIM)
law.
During the September 2020, 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 2021 Proposed
Maximum Property Tax Rates,” and “Property Tax Dollars based upon July 1, 2020 Taxable Values”. A
chart of taxable values is also included by taxing district and reflects data certified by the Property
Appraiser on June 30, 2020.
• 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 $3.4587 per
$1,000 of taxable value. The General Fund rate as proposed represents a 3.06% 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
$.7821 per $1,000 of taxable value. This rate represents a 3.17% increase over the rolled back rate.
Public hearings on the FY 2020/21 Collier County budget will be held on Thursday, September 3,
2020 and Thursday, September 17, 2020 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 30th, 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 17, 2020.
Transmittal of the tentative budget to the County Commission satisfies part of the State’s Trut h in Millage
(TRIM) timeline for adoption of the County’s FY 2021 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 2020/21 tentative budget
upon its submission.
11.A
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07/14/2020
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
$352,323,100 in ad valorem tax revenue for FY 2020/21. County-wide taxable value from June
preliminary to July certified increased by $357,164,831 resulting in a levy increase of $1,273,100.
The proposed Unincorporated Area General Fund (111) millage rate of .8069 is budgeted to generate
$50,048,100 in ad valorem tax revenue for FY 2020/21. The marginal millage rate devoted to median
landscape programming above the operating millage or $.0908 will generate $5,631,900. The total levy
for the Unincorporated Area General Fund increased $213,800 due to a slight increase in taxable value
from June preliminary to July certified of $265,072,816.
The proposed total tax levy, inclusive of all special taxing districts, is budgeted to generate $414,213,321
in ad valorem tax revenue for FY 2021.
RECOMMENDATIONS: That the Board of County Commissioners:
Adopt by resolution:
1. The proposed maximum property tax rates for FY 2020/21 as detailed in the attachments to the
resolution; and
2. Reaffirm the Advertised Public Hearing dates for the adoption of the FY 2020/21 Amended Tentative
Budgets (September 3, 2020) and the FY 2020/21 Final Millage Rates and Final Collier County
Adopted Budget (September 17, 2020).
PREPARED BY: Mark Isackson, Director of Corporate Financial Planning and Management Services,
Office of Management and Budget
ATTACHMENT(S)
1. Resolution to Adopt Final Millage Rates and Budgets FY21 (PDF)
2. FY 21 Maximum Millage Rates July Taxable Value (PDF)
3. FY 21 Property Tax Dollars July 1 Taxable Values (PDF)
4. FY 21 Taxable Values July 1, 2020 (PDF)
11.A
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07/14/2020
COLLIER COUNTY
Board of County Commissioners
Item Number: 11.A
Doc ID: 12850
Item Summary: Recommendation to adopt a resolution establishing Proposed Millage Rates as
the Maximum Property Tax Rates to be levied in FY 2020/21 and Reaffirm the Advertised Public
Hearing dates in September 2020 for the Budget approval process. (Mark Isackson, Director of Corporate
Financial Planning and Management Services)
Meeting Date: 07/14/2020
Prepared by:
Title: – Office of Management and Budget
Name: Debra Windsor
07/07/2020 10:49 AM
Submitted by:
Title: Division Director - Corp Fin & Mgmt Svc – Budget and Management Office
Name: Mark Isackson
07/07/2020 10:49 AM
Approved By:
Review:
Office of Management and Budget Debra Windsor Level 3 OMB Gatekeeper Review Completed 07/07/2020 10:49 AM
Budget and Management Office Mark Isackson Additional Reviewer Completed 07/07/2020 10:59 AM
County Attorney's Office Jeffrey A. Klatzkow Level 3 County Attorney's Office Review Completed 07/07/2020 11:43 AM
County Manager's Office Leo E. Ochs Level 4 County Manager Review Completed 07/07/2020 11:49 AM
Board of County Commissioners MaryJo Brock Meeting Pending 07/14/2020 9:00 AM
11.A
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11.A.a
Packet Pg. 313 Attachment: Resolution to Adopt Final Millage Rates and Budgets FY21 (12850 : Recommendation to adopt a resolution establishing Proposed
Exhibit A
Collier County Government
Fiscal Year 2021 Tentative Budget
Prior Year Rolled Back Proposed
Millage Millage Millage % Change Frm.
Fund Title Fund No.Rate Rate Rate Rolled Back
General Fund 001 3.5645 3.4587 3.5645 3.06%
Water Pollution Control 114 0.0293 0.0283 0.0293 3.53%
3.5938 3.4870 3.5938 3.06%
Unincorporated Area General Fund 111 0.8069 0.7821 0.8069 3.17%
Golden Gate Community Center 130 0.1862 0.1736 0.1862 7.26%
Victoria Park Drainage 134 0.0312 0.0300 0.0300 0.00%
Naples Park Drainage 139 0.0054 0.0052 0.0052 0.00%
Vanderbilt Beach MSTU 143 0.5000 0.4880 0.5000 2.46%
Ochopee Fire Control 146 4.0000 3.8536 4.0000 3.80%
Goodland/Horr's Island Fire MSTU 149 1.2760 1.1890 1.2760 7.32%
Sabal Palm Road MSTU 151 0.0000 0.0000 0.0000 #DIV/0!
Golden Gate Parkway Beautification 153 0.5000 0.4507 0.5000 10.94%
Lely Golf Estates Beautification 152 2.0000 1.8902 2.0000 5.81%
Hawksridge Stormwater Pumping MSTU 154 0.0374 0.0365 0.0365 0.00%
Radio Road Beautification 158 0.0000 0.0000 0.0000 #DIV/0!
Forest Lakes Roadway & Drainage MSTU 159 1.4052 1.3435 1.3781 2.58%
Immokalee Beautification MSTU 162 1.0000 0.9428 1.0000 6.07%
Bayshore Avalon Beautification 163 2.3604 2.2320 2.3604 5.75%
Haldeman Creek Dredging 164 1.0000 0.9633 1.0000 3.81%
Rock Road 165 3.0000 1.2338 3.0000 143.15%
Forest Lakes Debt Service 259 2.5948 2.4809 2.6219 5.68%
Vanderbilt Waterways MSTU 168 0.3000 0.2906 0.3000 3.23%
Blue Sage MSTU 341 0.0000 0.0000 3.0000 #DIV/0!
Collier County Lighting 760 0.1472 0.1391 0.1391 0.00%
Pelican Bay MSTBU 778 0.0857 0.0837 0.0857 2.39%
Aggregate Millage Rate 4.1817 4.0614 4.1848 3.04%
Collier County, Florida
FY 2021 Proposed Maximum Property Tax Rates
July 1, 2020 Certified Taxable Values
11.A.b
Packet Pg. 314 Attachment: FY 21 Maximum Millage Rates July Taxable Value (12850 : Recommendation to adopt a resolution establishing Proposed Millage
Exhibit A
Collier County Government
Fiscal Year 2021 Tentative Budget
Prior Year Current Year Proposed
Fund Adjusted Tax Rolled Back Tax % Change
Fund Title No.Dollars Tax Dollars Dollars Frm. Rolled Back
General Fund 001 325,068,247 341,865,570 352,323,076 3.06%
Water Pollution Control 114 2,730,039 2,797,235 2,896,077 3.53%
327,798,286 344,662,805 355,219,153 3.06%
Unincorporated Area General Fund 111 46,073,504 48,509,875 50,048,099 3.17%
Golden Gate Community Center 130 422,590 434,324 465,848 7.26%
Victoria Park Drainage 134 1,302 1,301 1,301 0.00%
Naples Park Drainage 139 8,330 8,465 8,465 0.00%
Vanderbilt Beach MSTU 143 1,402,845 1,410,214 1,444,891 2.46%
Ochopee Fire Control 146 1,247,981 1,255,628 1,303,330 3.80%
Goodland/Horr's Island Fire MSTU 149 110,004 112,159 120,366 7.32%
Sabal Palm Road MSTU 151 0 0 0 #DIV/0!
Lely Golf Estates Beautification 152 286,121 287,422 304,118 5.81%
Golden Gate Parkway Beautification 153 442,804 445,193 493,890 10.94%
Hawksridge Stormwater Pumping MSTU 154 2,791 2,795 2,795 0.00%
Radio Road Beautification 158 0 0 0 #DIV/0!
Forest Lakes Roadway & Drainage MSTU 159 295,512 295,816 303,435 2.58%
Immokalee Beautification MSTU 162 392,249 405,379 429,973 6.07%
Bayshore Avalon Beautification 163 1,186,808 1,215,356 1,285,271 5.75%
Haldeman Creek Dredging 164 128,501 130,996 135,986 3.81%
Rock Road 165 52,588 53,118 129,158 143.15%
Forest Lakes Debt Service 259 545,684 546,253 577,299 5.68%
Vanderbilt Waterway's MSTU 168 370,030 372,861 384,922 3.23%
Blue Sage MSTU 341 0 0 14,664 #DIV/0!
Collier County Lighting 760 877,218 884,004 884,004 0.00%
Pelican Bay MSTBU 778 607,845 641,035 656,353 2.39%
Total Taxes Levied 382,252,993 401,674,999 414,213,321
Aggregate Taxes 381,707,309 401,128,746 413,636,022
Collier County, Florida
Property Tax Dollars Based upon July 1, 2020 Taxable Values
FY 2021 Proposed
11.A.c
Packet Pg. 315 Attachment: FY 21 Property Tax Dollars July 1 Taxable Values (12850 : Recommendation to adopt a resolution establishing Proposed Millage
Collier County Government
Fiscal Year 2021 Tentative Budget
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 93,175,403,621 96,417,811,364 98,842,215,225 6.08%
Water Pollution Control 114 93,175,403,621 96,417,811,364 98,842,215,225 6.08%
Dependent Districts and MSTU's
Unincorporated Area General Fund 111 58,037,803,377 60,095,696,102 62,025,156,406 6.87%
Golden Gate Community Center 130 2,269,550,157 2,434,648,721 2,501,868,352 10.24%
Victoria Park Drainage 134 41,735,164 43,369,488 43,370,313 3.92%
Naples Park Drainage 139 1,542,632,152 1,608,450,568 1,627,953,996 5.53%
Vanderbilt Beach MSTU 143 2,805,690,115 2,874,630,743 2,889,782,547 3.00%
Ochopee Fire Control 146 311,995,167 323,852,150 325,832,501 4.44%
Goodland/Horr's Island Fire MSTU 149 86,210,242 92,515,170 94,330,371 9.42%
Sabal Palm Road MSTU 151 41,431,764 42,859,111 55,513,381 33.99%
Lely Golf Estates Beautification 152 143,060,678 151,371,515 152,059,176 6.29%
Golden Gate Parkway Beautification 153 885,608,742 982,380,395 987,780,379 11.54%
Hawksridge Stormwater Pumping MSTU 154 74,614,837 76,468,646 76,568,005 2.62%
Radio Road Beautification 158 1,359,693,426 1,404,711,640 1,414,713,178 4.05%
Forest Lakes Roadway & Drainage MSTU 159 210,299,015 219,954,609 220,183,304 4.70%
Immokalee Beautification MSTU 162 392,248,889 416,030,803 429,973,044 9.62%
Bayshore Avalon Beautification 163 502,799,610 531,721,430 544,514,255 8.30%
Haldeman Creek Dredging 164 128,501,380 133,390,618 135,986,248 5.82%
Rock Road 165 17,529,383 42,623,184 43,052,735 145.60%
Forest Lakes Debt Service 259 210,299,015 219,954,609 220,183,304 4.70%
Vanderbilt Waterways MSTU 168 1,233,431,997 1,273,509,355 1,283,071,862 4.02%
Blue Sage MSTU 341 0 4,887,901 4,887,901 #DIV/0!
Collier County Lighting 760 5,959,360,572 6,308,250,238 6,355,166,805 6.64%
Pelican Bay MSTBU 778 7,092,701,311 7,260,788,382 7,658,722,708 7.98%
Collier County, Florida
Taxable Property Values (July 1, 2020)
For FY 2021
11.A.d
Packet Pg. 316 Attachment: FY 21 Taxable Values July 1, 2020 (12850 : Recommendation to adopt a resolution establishing Proposed Millage Rates)