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Home My WebLink About2002 07 29 Regular H Resolution 2002-23 Proposed Millage Cap for FY 2002-2003 COMMISSION AGENDA ITEM H ICONSENT INFORMATIONAL PUBLIC HEARING REGULAR X MGR~T. '?J:::;J-- A IIthorization t?4 Tilly 22, 2002 " . Meetmg ~(}U.l!;ST: The FInance Department IS requestmg the l.:lty l.:ommlsslOn approve Resolution No. 2002-23, computing the Proposed Millage Cap for Fiscal Year 2002-2003, establishing the rolled-b~ck rate and setting the date, time and place of a public hearing to consider the tentative millage rate and tentative budget for Fiscal Year 2002-2003. PURPOSE: To gain Commission agreement regarding the information to be relayed to the Property Appraiser on the Form DR-420 which sets the proposed millage rate cap, establishes the rolled-back rate and sets the date, time and place for the public hearing to consider the tentative millage rate and tentative budget. CONSIDERATIONS: Resolution No. 2002-23: . Sets the Proposed Millage Rate Cap. The current Millage for FY 2001-2002 is 3.7708. The Millage used to fund the FY 2002- 2003 preliminary budget as recommended by the Manager is at 3.7708. · Note that the 3.7708 millage rate used does not entirely cover all the potential budget changes the City Commission is considering. · The Finance Department is seeking agreement for the Proposed Millage Rate Cap to go on the DR-420 which is the Form the Property Appraiser uses to notice residents regarding their proposed property taxes. The DR-420 must be to the Property Appraiser by Friday, August 2nd. · Tltefinal millage rate adopted can be lowered/rom tlte millage rate placed on tlte DR-420 and noticed to tlte residents, ifnecessary; Itowever, int is raised, tlte residents must be re-noticed at tlte Citv's expense. · The Commission Alternatives Worksheet for FY 02-03 lists potential budget add-on's of approximately $674,000 above and beyond what the Manager's Recommended budget includes at the mill rate of 3.7708. In addition, the Commission may want to factor in other budget items not currently included on the list to encompass all considerations under the CAP. · The following represents a few of the potential millage choices for the DR-420: Millage Actual Tax Additional Revenue Rate Increase Rate Increase as a % Generated Current 3.7708 4.62% N/A Tenth of a mill 3.8708 7.39% $ 121,600 Quarter of a mill 4.0208 11.56% $ 304,000 Half of a mill 4.2708 18.49% $ 608,000 Three quarters of a mill 4.5208 25.43% $ 911,900 One mill 4.7708 32.36% $1,215,900 · The Resolution establishes the Rolled-Back rate at 3.6043 as calculated on the attached DR- 420's. · The Resolution sets the date, time and place of the public hearing to be held to consider the proposed Millage rate and the tentative budget - City Commission Chambers located at City Hall, 1126 East State Road 434, Winter Springs, Florida, on September 9,2002 at 6:30pm or soon thereafter. RECOMMENDATION: Agree on a proposed millage rate cap to be placed in Resolution 2002-23 and adopt Resolution 2002-23. Manager recommendation to be presented at the meeting. ATTACHMENTS: · Resolution 2002-23 · Florida Statute 200.065 · Commission Alternatives Worksheet FY 02-03 Preliminary Budget · DR-420 form · DR-420 calculation - with 3.7708 millage rate, as an example · DR-420 calculation - with 3.8708 millage rate, as an example · DR-420 calculation - with 4.0208 millage rate, as an example · DR-420 calculation - with 4.2708 millage rate, as an example · DR-420 calculation - with 4.5208 millage rate, as an example · DR-420 calculation - with 4.7708 millage rate, as an example · FY 03 Budget Calendar COMMISSION ACTION: RESOLUTION NO. 2002-23 A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF WINTER SPRINGS, FLORIDA, ESTABLISHING THE ROLLED-BACK RATE; COMPUTING A PROPOSED MILLAGE RATE; AND SETTING THE DATE, TIME AND PLACE OF A PUBLIC HEARING TO CONSIDER THE TENTATIVE MILLAGE RATE AND TENTATIVE BUDGET FOR FISCAL YEAR 2002-2003; PROVIDING FOR THE REPEAL OF PRIOR INCONSISTENT RESOLUTIONS; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, Florida Statute 200.065 (2) (a) 1. expressly provides that municipalities shall compute a proposed Millage rate; and WHEREAS, Florida Statute 200.065 (4) (b) requires that within 35 days of certification of value, each taxing authority shall advise the property appraiser of its proposed Millage rate, of its rolled-back rate, and of the date, time, and place at which a public hearing will be held to consider the proposed Millage rate and the tentative budget; and WHEREAS, Florida Statute 200.065 (4) (c) further requires that within 80 days of certification of value, but not earlier than 65 days after certification, the governing body of each taxing authority shall hold a public hearing on the tentative budget and tentative Millage rate. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF WINTER SPRINGS, SEMINOLE COUNTY, FLORIDA, AS FOLLOWS: Section 1. Proposed Millage Rate. The proposed Millage rate cap for the City of Winter Springs, Florida for the Fiscal Year 2002-2003 is set at _ Mills and the computed aggregate rolled-back rate is 3.6043 Mills. Section 2. Public Hearing. A public hearing shall be held in the City Commission Chambers located at City Hall, 1126 East State Road 434, Winter Springs, Florida, on September 9. 2002 at 6:30 P.M., or soon thereafter, to consider the adoption of the proposed millage rate and the tentative budget for Fiscal Year 2002-2003. Section 3. Repeal of Prior Inconsistent Resolutions. resolutions adopted by the City Commission are hereby repealed. All prior inconsistent Section 4. adoption. Effective Date. This Resolution shall take effect immediately upon its DONE AND ADOPTED in regular session of the City Commission of the City of Winter Springs, Florida this ----:..- day of July 2002. CITY OF WINTER SPRINGS Paul P. Partyka Mayor Attest: Andrea Lorenzo-Luaces City Clerk Resolution No. 2001-35 / ( setting forth the boundary of each special school district and the district or territory in which other special taxes are to be assessed, and the property appraiser shall, upon receipt of such statements and orders from the board of county commissioners and school board setting forth the rate of taxation to be levied on the real and personal property therein, proceed to assess such property and enter the taxes thereon in the assessment rolls to be provided for that purpose. (5) The property appraiser shall designate and separately identify by certificate to the tax collector the rate of taxation to be levied for the use of the county and school board and the total rate of taxation for all other taxing authorities in the county. (6) The board of county commissioners shall certify to the property appraiser and tax collector the millage rates to be levied for the use of the county and special taxing districts, boards, and authorities and all other taxing units within the county for which the board of county commissioners is required by Jaw to levy taxes. The district school board, each municipality, and the governing board or governing authority of each special taxing district or other taxing unit within the county the taxes of which are assessed on the tax roll prepared by the property appraiser, but for which the board of county commissioners is not required by law to levy taxes, shall certify to the property appraiser and tax collector the millage rate set by such board, municipality, authority, special taxing district, or taxing unit. The certifications required by this subsection shall be made within 30 days after the value adjustment board adjourns. History.-s. 2, ch. 4885, 1901; GS 532; s. 30, ch. 5596, 1907; RGS 731; CGL 937; s. 6, ch. 20722, 1941; s. 1, ch. 67-227; s. I, ch. 67-512; ss. 1,2, ch. 69-55; s. I, ch. 69-300; s. 36, ch. 71-355; s. 18, ch. 76-133; s. 1, ch. 77-102; s. 1, ch. 77-248; s. 90, ch. 79-400; s. 71, ch. 82-226; s. 164, ch. 91- 112; s. 1048, ch. 95-147. Note.-Former s. 193.31. 200.065 Method of fixing mil/age.- (I) Upon completion of the assessment of all property pursuant to s. 193.023, the property appraiser shall certify to each taxing authority the taxable value within the jurisdiction of .the taxing authority. This certification shall include a copy of the statement required to be submitted under s. 195.073(3), as applicable to that taxing authority. The form on which the certification is made shall include instructions to each taxing authority describing the proper method of computing a millage rate which, exclusive of new construction, additions to structures, deletions, increases in the value of improvements that have Chapter 200, F.S. (2000) undergone a substantial rehabilitation which increased the assessed value of such improvements by at least 100 percent, and property added due to geographic boundary changes, will provide the same ad valorem tax revenue for each taxing authority as was levied during the prior year. That millage rate shall be known as the "rolled-back rate." The information provided pursuant to this subsection shall also be sent to the tax collector by the property appraiser at the time it is sent to each taxing authority. (2) No millage shall be levied .until a reSOlution) or ordinance has been approved by the governmg b;ard of the taxing authority which resolution or ordinance must be approved by the taxing authority according to the following procedure: (a) 1. Upon preparation of a tentative budget, but prior to adoption there.Qf, each taxing authority shail ~e a proposed millage ~ necessary to fund the tentative budget other than the portion of the budget to be funded from sources other than ad valorem taxes. In computing proposed or final millage rates, each taxing authority shall utilize not less than 95 percent of the taxable value certified pursuant to subsection (I). 2. The tentative budget of the county commission shall be prepared and submitted in accordance with s. 129.03. . 3. The tentative budget of the school district shall be prepared and submitted in accordance with chapter 237, provided that the date of submission shall not be later than 24 days after certification of value pursuant to subsection (I). 4. Taxing authorities other than the county and school district shall prepare and consider tentative and final budgets in accordance with this section and applicable provisions of law, including budget procedures applicable to the taxing authority, provided such procedures do not conflict with general law. (b) Within 35 days of certification of value pursuant to subsection (I), each taxing authority shall advise the property appraiser of its proposed millage rate, of its rolled-back rate computed pursuant to subsection (I), and of the date, time, and place at which a public hearing will be held to consider the proposed millage rate and the tentative budget. The property appraiser shall utilize this information in preparing the notice of proposed . property taxes pursuant to s. 200.069. The deadline for mailing the notice shall be the later of 55 days after certification of value pursuant to subsection (I) or 10 days after either the date the tax roll is approved or the interim roll procedures under s. 193.1145 are instituted. If the deadline for mailing the notice of proposed property taxes is 10 days after the date the tax roll is approved or the interim roll procedures are instituted, all 117 Chapter 200, F.S. (2000) subsequent deadlines provided in this section shall be extended. The number of days by which the deadlines shall be extended shall equal the number of days by which the deadline for mailing the notice of proposed taxes is extended beyond 55 days after certification. If any taxing authority fails to provide the information required in this paragraph to the property appraiser in a timely fashion, the taxing authority shall be prohibited from levying a millage rate greater than the rolled- back rate computed pursuant to subsection (l) for the upcoming fiscal year, which rate shall be computed by the property appraiser and used in preparing the notice of proposed property taxes. ( c) With in 80 days of the certification of value pursuant to subsection (l), but not earlier than 65 days after certification, the governing body of each taxing authority shall hold a public hearing on the tentative budget and proposed millage rate. Prior to the conclusion of the hearing, the governing body of the taxing authority shall amend the tentative budget as it sees fit, adopt the amended tentative budget, recompute its proposed millage rate, and publicly announce the percent, if any, by which the recomputed proposed millage rate exceeds the rolled-back rate computed pursuant to subsection (I). That percent shall be characterized as the percentage increase in property taxes tentatively adopted by the governing body. (d) Within 15 days after the meeting adopting the tentative budget, the taxing authority shall advertise iri a newspaper of general circulation in the county as provided in subsection (3), its intent to finally adopt a millage rate and budget. A public hearing to finalize the budget and adopt a millage rate shall be held not less than 2 days or more than 5 days after the day that the advertisement is first published. During the hearing, the governing body of the taxing authority shall amend the adopted tentative budget as it sees fit, adopt a final budget, and adopt a resolution or ordinance stating the millage rate to be levied. The resolution or ordinance shall state the percent, if any, by which the millage rate to be levied exceeds the rolled-back rate computed pursuant to subsection (l), which shall be characterized as the percentage increase in property taxes adopted by the governing body. The adoption of the budget and the millage-levy resolution or ordinance shall be by separate votes. For each taxing authority levying millage, the name of the taxing authority, the rolled-back rate, the percentage increase, and the millage rate to be levied shall be publicly announced prior to the adoption of the millage-levy resolution or ordinance. In no event may the millage rate adopted pursuant to this paragraph exceed the millage rate tentatively adopted pursuant to paragraph (c). If the rate tentatively adopted pursuant to paragraph (c) exceeds the proposed rate provided to the property appraiser pursuant to paragraph (b), or as subsequently adjusted pursuant to . subsection (10), each taxpayer within the jurisdiction of the taxing authority shall be sent notice by first-class mail of his or her taxes under the tentatively adopted millage rate and his or her taxes under the previously proposed rate. The notice must be prepared by the property appraiser, at the expense of the taxing authority, and must generally conform to the requirements of s. 200.069. If such additional notice is necessary, its mailing must precede the hearing held pursuant to this paragraph by not less than 10 days and not more than 15 days. (e)1. In the hearings required pursuant to paragraphs (c) and (d), the first substantive issue discussed shall be the percentage increase in millage over the rolled-back rate necessary to fund the budget, if any, and the specific purposes for which ad valorem tax revenues are being increased. During such discussion, the governing body shall hear comments regarding the proposed increase and explain the reasons for the proposed increase over the rolled-back rate. The general public shall be allowed to speak and to ask questions prior to adoption of any measures by the goveming body. The governing body shall adopt its tentative or final millage rate prior to adopting its tentative or final budget. 2. These hearings shall be held after 5 p.m. if scheduled on a day other than Saturday. No hearing shall be held on a Sunday. The county commission shall not schedule its hearings on days scheduled for hearings by the school board. The hearing dates scheduled by the county commission and school board shall not be utilized by any other taxing authority within the county for its public hearings. A multicounty taxing authority shall make every reasonable effort to avoid scheduling hearings on days. utilized by the counties or school districts within its jurisdiction. Tax levies and budgets for dependent special taxing districts shall be adopted at the hearings for the taxing authority to which such districts are dependent, following such discussion and adoption of levies and budgets for the superior taxing authority. A taxing authority may adopt the tax levies for all of its dependent special taxing districts, and may adopt the budgets for all of its dependent special taxing districts, by a single unanimous vote. However, if a member of the general public requests that the tax levy or budget of a dependent special taxing district be separately discussed and separately adopted, the taxing authority shall discuss and adopt that tax levy or budget separately. If, due to circumstances beyond the control 118 CITY OF WINTER SPRINGS Paul P. Partyka Mayor Attest: Andrea Lorenzo-Luaces City Clerk Resolution No. 2001-35 CITY OF WINTER SPRINGS FISCAL YEAR 2002-2003 PRELIMINARY BUDGET COMMISSION ALTERNATIVES WORKSHEET Total Expenses Cody Alternative #2 Cody Alternative #3 Reduce Merit Funding from 4.5% to 4.0% Parks & Recreation 1 FT Maintenance Worker 1 PT Maintenance Worker 1 FT Athletic Coordinator 1 PT Sports Monitor 1 PT Bus Driver Operating Supplies for Bus Bus Total Senior Bus Program fu 3 FT Firefighters 1 FT Data Entry Clerk ~ 2 FT COPS Grant Officers (Net) (75% Reimbursed - can request up to 8 Officers) Information Services Data Processing Upgrade YR 1 Required Millage Commission CommissiOn CQmmission Commission Commission commiss:l Manager's Manager's Manager's Alternatives Alternatives Alternatives Alternatives Alternatives Alternatives Alternatives Alternatives Alternatives Worksheet Worksheet Worksheet Worksheet Worksheet Worksheet ALL Applicable Option Option Option Option Option Option Option Option Options Millage Alternatives 1 2 3 4 ,.5 6 7 8 9 0.0650 3.7708 $15,221,800 $15,221,800 $15,221,800 $15,221,800 $15.22.1,800 $15,221,800 $15,221,800$15,2.21,8()_Q$15.~1,13QQ, $1?.221,IlOQ $79,029 0.0236 -0.0370 0.0206 0.0090 0.0244 0.0067 0.0174 0.0070 0.0535 0.0779 0.0871 0.0224 0.0158 $79,029 $79,029 $28,800 $28,800 ($45,000) ($45,000) I $25,000 leI :) '1.,'\ $11,000 $25,000 I . $11,000 ~$29.700 $8,200 $21,100 $8.500 $65,000 $105.900 $27,200 $19,200 0.2388 4.3251 $15,895,779 $15,221,800 $15,284,629 $15,320,6291 I $290,350 j $15,895,7791 4.3251 0.0490 0.0501 $59,592 $60,915 3.7708 3.8224 3.8520 4.3251 Note: The Police and Fire Chief felt additional overtime could be used in lieu of new employees: Add'l OT in lieu of COPS Add'l OT in lieu of 3 Firefighters SECTION I CERTIFICATION OF TAXABLE VALUE DR-420 R.01/95 (6) Current Year Adjusted Taxable Value (4) - (5) (7) Prior Year Final Gross Taxable Value (From Prior Year Applicable Form DR-403 Series) I do hereby certify the values shown herein to be correct to the best of my knowledge and belief. Witness my hand and official signature at SANFORD ,Florida,thisthe 12th day of JUNE 2002 SEMINOLE Year County To CITY (1) Current Year Taxable Value of Real Property for Operating Purposes (2) Current Year Taxable Value of Personal Property for Operating Purposes (3) Current Year Taxable Value of Centrally Assessed Property for Operating Purposes (4) Current Year Gross Taxable Value for Operating Purposes (1) + (2) + (3) (5) Current Year Net New Taxable Value (New Construction + Additions + Rehabilitative Improvements Increasing Assessed Value By At Least 100% + Annexations - Deletions) OF WINTER SPRINGS (Name of Taxing Authority) $ 1,227,412,868 $ 39,126,283 $ 30,931 $ 1,266,570,082 ~ ' ,. $ 27,096,996 $ $ 1,239,473,086 1,184,740,270 -...............................'.......................................................................................................................................................................................................................................................................'.......................................................................................... . . TAXING AUTHORITY: If this portion of the fonn is not completed in FULL your Authority will be denied TRIM certification and possibly lose its millage levy privilege for the tax year. If any line is inapplicable, enter N/A or ~-. SECTION II (8) Prior Year Operating Millage Levy (9) (10) (11 ) (12) Prior Year Ad Valorem Proceeds (7) x (8) Current Year Rolled-Back Rate (9) + (6) Current Year Proposed Operating Millage Rate Check TYPE of Taxing Authority: Dcounty D Dependent District DMulti-County D Municipality c==J Independent Special Dbtrlct $ $ $ $ per $1 ,000 per $1 ,000 per $1,000 o Municipal Service Tnlng Unit D Water Management District (14) Current Year Millage Levy for VOTED DEBLSEIDllCE. (13) IF DEPENDENT SPECIAL DISTRICT OR MSTU IS MARKED, PLEASE SEE REVERSE SIDE. (15) CUirent Year Millage levy for OTHER VOTED MILLAGE. IQ.egI;Np.eNilli:$peQJ;<<:f4\PJs.mI3IQm$:::$~!R:lih~$::(1~t::~hr~mgh:(gg):::: (16) Enter Total Prior Year Ad Valorem Proceeds of ALL DEPENDENT Special Districts & MSTU's levying a millage. (The sum of Line (9) from each District's Form DR-420) (17) Total Prior Year Proceeds: (9)+(16) {18} The Current Year Aggregate Rolled-back Rate: {17} + {6} (19) Currenl Year Aggregate Rolled-back Taxes: (4) x (18) (20) Enter Total of all non-voted Ad Valorem Taxes proposed to be levied by the Principal Taxing Authority, all Dependent Districts, & MSTU's if any. Line (11) x Line (4) (21) Current Year Proposed Aggregate Millage Rate: (20) + (4) (22) Current Year Proposed Rale as a PERCENT CHANGE of Rolled-back Rate: ((Line 21 + Line 18) - 1.001 x 100 Date, Time and Place of the first Public Budget Hearing: $ $ per $1 ,000 per $1 ,000 ::::::::%:)1 ... ...................... ........................... ..................,...... . .....,....'.......'...........'..........,......... . .................. $ $ $ $ $ per $1,000 $ per $1 ,000 % I do hereby certify the millages and rates shown herein to be correct to the best of my knowledge and belief, FURTHER, , certify that all millages comply with the provisions of Section 200.071 or 200.081, F.S. WITNESS my hand and official signature at , Florida, this the day of (Month and Year) Address of Physical Location Signature and Title of Chief Administrative Officer Name of Contact Person Mailing Address City Slale Zip Phone # SEE INSTRUCTIONS ON REVERSE SIDE Fax # ~ -- - - -,-_.....--- - -... ..-. -_.~ -,,- -- -- - - - - - -.- _. - - - - - - - - -." CITY OF WINTER SPRINGS CERTIFICATION OF TAXABLE VALUE 2002 TAX YEAR (FY 2003) AT CURRENT RATE OF 3.7708 1 Current Year Taxable Value of Real Property for Operating Purposes 2 Current Year Taxable Value of Personal Property for Operating Purposes 3 Current Year Taxable Value of Centrally Assessed Property for Operating Purposes 4 Current Year Gross Taxable Value for Operating Purposes (1+2+3) 5 Current Year Net New Taxable Value 6 Current Year Adjusted Taxable Value (4-5) 7 Prior Year Final Gross Taxable Value (from py Form DR-403) 8 Prior Year Operating Millage Levy 9 Prior Year Ad Valorem Proceeds (1'8) 10 Current Year Rolled-Back Rate (9/6) 11 Current Year Proposed Operating Millage Rate 12 Type ofTaxing Authority 13 If Dependent Special District or MSTU - see reverse side 14 Current Year Millage Levy for Voted Debt Service 15 Current Year Millage Levy for Other Voted Millage 16 Prior Year Ad Valorem Proceeds of All Dependent Special Districts 17 Total Prior Year Proceeds (9+16) 18 The Current Year Aggregate Rolled-Back Rate (17/6) 19 Current Year Aggregate Rolled-Back Taxes (4*18) 20 Enter Total of all non-voted Ad Valorem Taxes proposed to be levied by the Principal Taxing Authority, all Dependent Districts & MSTU's (11*4) 21 Current Year Proposed Aggregate Millage Rate (20/4) 22 Current Year Proposed Rate as a Percent Change of Rolled-back Rate ((21/18)-1.00)*100 Rolled back RATE is calc w/out new construction Rolled back TAXES $ includes all value - just at rolled back rate @3.7708 @3.6043 $1,227,412,868 prov by pa $39,126,283 $30,931 $1,266,570,082 $27,096,996 $102,177.35 $97,665.70 $1,239,473,086 $1,184,740,270 3.7708 $4,467,419 @ 96% = 4,288,722 3.6043 same rev as Iy using adj tax value(no new const) 3.7708 municipality n1a 0.000250 n1a n1a $4,467,419 3.6043 $4,565,084 diff of 97,655 $4,77s,g82 -3.7708 4.62 CITY OF WINTER SPRINGS CERTIFICATION OF TAXABLE VALUE 2002 TAX YEAR (FY 2003) AT POTENTIAL RATE OF 3.8708 ..).- \ <:> .:;>.C- r.:o ___: \ \ '" c.. 1 Current Year Taxable Value of Real Property for Operating Purposes 2 Current Year Taxable Value of Personal Property for Operating Purposes 3 Current Year Taxable Value of Centrally Assessed Property for Operating Purposes 4 Current Year Gross Taxable Value for Operating Purposes (1+2+3) 5 Current Year Net New Taxable Value 6 Current Year Adjusted Taxable Value (4-5) 7 Prior Year Final Gross Taxable Value (from py Form DR-403) 8 Prior Year Operating Millage Levy 9 Prior Year Ad Valorem Proceeds (7*8) 10 Current Year Rolled-Back Rate (9/6) 11 Current Year Proposed Operating Millage Rate 12 Type of Taxing Authority 13 If Dependent Special District or MSTU - see reverse side 14 Current Year Millage Levy for Voted Debt Service 15 Current Year Millage Levy for Other Voted Millage 16 Prior Year Ad Valorem Proceeds of All Dependent Special Districts 17 Total Prior Year Proceeds (9+16) 18 The Current Year Aggregate Rolled-Back Rate (17/6) 19 Current Year Aggregate Rolled-Back Taxes (4*18) 20 Enter Total of all non-voted Ad Valorem Taxes proposed to be levied by the Principal Taxing Authority, all Dependent Districts & MSTU's (11*4) 21 Current Year Proposed Aggregate Millage Rate (20/4) , 22 Current Year Proposed Rate as a Percent Change of Rolled-back Rate ((21/18)-1.00)*100 Rolled back RATE is calc wlout new construction Rolled back TAXES $ includes all value - just at rolled back rate @3.870B @3.6043 $1,227,412,868 prov by pa $39,126,283 $30,931 $1,266,570,082 $27,096,996 $102,177.35 $97,665.70 $1,239,473,086 $1,184,740,270 3.7708 $4,467,419 @ 96% = 4,288,722 3.6043 same rev as Iy using adj tax value(no new const) 3.8708 municipality n1a 0.000250 nla nla $4,467,419 3.6043 $4,565,084 diff of 97,655 $4,902,639 @ 96% = C~ 7.39 ~ do-.. \ S""", ~ A 6..,!. . +.., -------. f-'~ -' ~ - <-- CITY OF WINTER SPRINGS CERTIFICATION OF TAXABLE VALUE 2002 TAX YEAR (FY 2003) AT POTENTIAL RATE OF 4.0208 't... oJ or-.I...::..r C' L .... 1 Current Year Taxable Value of Real Property for Operating Purposes 2 Current Year Taxable Value of Personal Property for Operating Purposes 3 Current Year Taxable Value of Centrally Assessed Property for Operating Purposes 4 Current Year Gross Taxable Value for Operating Purposes (1 +2+3) 5 Current Year Net New Taxable Value 6 Current Year Adjusted Taxable Value (4-5) 7 Prior Year Final Gross Taxable Value (from py Form DR-403) 8 Prior Year Operating Millage Levy 9 Prior Year Ad Valorem Proceeds (7*8) 10 Current Year Rolled-Back Rate (9/6) 11 Current Year Proposed Operating Millage Rate 12 Type ofTaxing Authority 13 If Dependent Special District or MSTU - see reverse side 14 Current Year Millage Levy for Voted Debt Service 15 Current Year Millage Levy for Other Voted Millage 16 Prior Year Ad Valorem Proceeds of All Dependent Special Districts 17 Total Prior Year Proceeds (9+16) 18 The Current Year Aggregate Rolled-Back Rate (17/6) 19 Current Year Aggregate Rolled-Back Taxes (4*18) 20 Enter Total of all non-voted Ad Valorem Taxes proposed to be levied by the Principal Taxing Authority, all Dependent Districts & MSTU's (11*4) 21 Current Year Proposed Aggregate Millage Rate (20/4) 22 Current Year Proposed Rate as a Percent Change of Rolled-back Rate ((21/18)-1.00)*100 Rolled back RATE is calc wlout new construction Rolled back TAXES $ includes all value - just at rolled back rate (\ ... ........,..~s..or.. @4.0208 @3.6043 $1,227,412,868 prov by pa $39,126,283 $30,931 $1,266,570,082 $27,096,996 $102,177.35 $97,665.70 $1,239,473,086 $1,184,740,270 3.7708 $4,467,419 @ 96% = 4,288,722 3.6043 same rev as Iy using adj tax value(no new cons!) 4.0208 municipality n1a 0.000250 nla n/a $4,467,419 3.6043 $4,565,084 dirt of 97,655 $~~@ 96% = ~v 11.56 $4,888,920 -=:!l. ...3.:::>3 q" ./ ~ ~ ~ . -\-._, - ~ R...~~~_.4-..-. CITY OF WINTER SPRINGS CERTIFICATION OF TAXABLE VALUE 2002 TAX YEAR (FY 2003) AT POTENTIAL RATE OF 4.2708 k \ c: ...~ r-. r---. \, ,...... oJ". ~ (-.... 1 Current Year Taxable Value of Real Property for Operating Purposes 2 Current Year Taxable Value of Personal Property for Operating Purposes 3 Current Year Taxable Value of Centrally Assessed Property for Operating Purposes 4 Current Year Gross Taxable Value for Operating Purposes (1+2+3) 5 Current Year Net New Taxable Value 6 Current Year Adjusted Taxable Value (4-5) 7 Prior Year Final Gross Taxable Value (from py Form DR-403) 8 Prior Year Operating Millage Levy 9 Prior Year Ad Valorem Proceeds (7'8) 10 Current Year Rolled-Back Rate (9/6) 11 Current Year Proposed Operating Millage Rate 12 Type ofTaxing Authority 13 If Dependent Special District or MSTU - see reverse side 14 Current Year Millage Levy for Voted Debt Service 15 Current Year Millage Levy for Other Voted Millage 16 Prior Year Ad Valorem Proceeds of All Dependent Special Districts 17 Total Prior Year Proceeds (9+16) 18 The Current Year Aggregate Rolled-Back Rate (17/6) 19 Current Year Aggregate Rolled-Back Taxes (4'18) 20 Enter Total of all non-voted Ad Valorem Taxes proposed to be levied by the Principal Taxing Authority, all Dependent Districts & MSTU's (11'4) 21 Current Year Proposed Aggregate Millage Rate (20/4) 22 Current Year Proposed Rate as a Percent Change of Rolled-back Rate ((21/18)-1.00)'100 Rolled back RATE is calc wlout new construction Rolled back TAXES $ includes all value - just at rolled back rate @4.2708 @3.6043 $1,227,412,868 prov by pa $39,126,283 $30,931 $1,266,570,082 $27,096,996 $102,177.35 $97,665.70 $1,239,473,086 $1,184,740,270 3.7708 $4,467,419 @ 96% = 4,288,722 3.6043 same rev as Iy using adj tax value(no new const) 4.2708 municipality n1a 0.000250 n1a nla $4,467,419 3.6043 $4,565,084 diff of 97,655 $5,409,268 @ 96% = ~ 18.49 ;$I 10 '0 -, cl S """\ " ~ Co ~ ~....\-.... ;. ~ , ~~ -' ~-<-- CITY OF WINTER SPRINGS CERTIFICATION OF TAXABLE VALUE 2002 TAX YEAR (FY 2003) AT POTENTIAL RATE OF 4.5208 .3"L_~...\-c..--...> c:;>.(:.. c-..~:\\ ........... 1 Current Year Taxable Value of Real Property for Operating Purposes 2 Current Year Taxable Value of Personal Property for Operating Purposes 3 Current Year Taxable Value of Centrally Assessed Property for Operating Purposes 4 Current Year Gross Taxable Value for Operating Purposes (1+2+3) 5 Current Year Net New Taxable Value 6 Current Year Adjusted Taxable Value (4-5) 7 Prior Year Final Gross Taxable Value (from py Fonn DR-403) 8 Prior Year Operating Millage Levy 9 Prior Year Ad Valorem Proceeds (7*8) 10 Current Year Rolled-Back Rate (9/6) 11 Current Year Proposed Operating Millage Rate 12 Type of Taxing Authority 13 If Dependent Special District or MSTU - see reverse side 14 Current Year Millage Levy for Voted Debt Service 15 Current Year Millage Levy for Other Voted Millage 16 Prior Year Ad Valorem Proceeds of All Dependent Special Districts 17 Total Prior Year Proceeds (9+16) 18 The Current Year Aggregate Rolled-Back Rate (17/6) 19 Current Year Aggregate Rolled-Back Taxes (4*18) 20 Enter Total of all non-voted Ad Valorem Taxes proposed to be levied by the Principal Taxing Authority. all Dependent Districts & MSTU's (11*4) 21 Current Year Proposed Aggregate Millage Rate (20/4) 22 Current Year Proposed Rate as a Percent Change of Rolled-back Rate ((21/18)-1.00)*100 Rolled back RATE is calc w/out new construction Rolled back TAXES $ includes all value - just at rolled back rate @4.5208 @3.6043 $1,227,412,868 prov by pa $39,126,283 $30,931 $1,266,570,082 $27,096,996 $102,177.35 $97,665.70 $1,239,473,086 $1,184,740,270 3.7708 $4,467,419 @ 96% = 4,288,722 3.6043 same rev as Iy using adj tax value(no new const) 4.5208 municipality n1a 0.000250 n1a n1a $4,467,419 3.6043 $4,565,084 diff of 97,655 $5'~;rp 96% = ("4.5208 '---25:-4 ~ <qll "\3 , p .:.' c> ..~:............... I ~#!: -' ~--<-- CITY OF WINTER SPRINGS CERTIFICATION OF TAXABLE VALUE 2002 TAX YEAR (FY 2003) AT POTENTIAL RATE OF 4.7708 \ .--.. - \ \ ~.......r~i:...c? 1 Current Year Taxable Value of Real Property for Operating Purposes 2 Current Year Taxable Value of Personal Property for Operating Purposes 3 Current Year Taxable Value of Centrally Assessed Property for Operating Purposes 4 Current Year Gross Taxable Value for Operating Purposes (1+2+3) 5 Current Year Net New Taxable Value 6 Current Year Adjusted Taxable Value (4-5) 7 Prior Year Final Gross Taxable Value (from py Form DR-403) 8 Prior Year Operating Millage Levy 9 Prior Year Ad Valorem Proceeds (7*8) 10 Current Year Rolled-Back Rate (9/6) 11 Current Year Proposed Operating Millage Rate 12 Type of Taxing Authority 13 If Dependent Special District or MSTU - see reverse side 14 Current Year Millage Levy for Voted Debt Service 15 Current Year Millage Levy for Other Voted Millage 16 Prior Year Ad Valorem Proceeds of All Dependent Special Districts 17 Total Prior Year Proceeds (9+16) 18 The Current Year Aggregate Rolled-Back Rate (17/6) 19 Current Year Aggregate Rolled-Back Taxes (4*18) 20 Enter Total of all non-voted Ad Valorem Taxes proposed to be levied by the Principal Taxing Authority, all Dependent Districts & MSTU's (11*4) 21 Current Year Proposed Aggregate Millage Rate (20/4) 22 Current Year Proposed Rate as a Percent Change of Rolled-back Rate ((21/18)-1.00)*100 Rolled back RATE is calc wlout new construction Rolled back TAXES $ includes all value - just at rolled back rate @4.7708 @3.6043 $1,227.412,868 prov by pa $39,126,283 $30,931 $1,266,570,082 $27,096,996 $102,177.35 $97,665.70 $1,239.473,086 $1,184,740,270 3.7708 $4.467.419 @ 96% = 4,288,722 3.6043 same rev as Iy using adj tax value(no new const) 4.7708 municipality n1a 0.000250 nla n1a $4.467,419 3.6043 $4,565,084 diff of 97,655 ~96%= 4.7708 32.36 .>>: ( ;:l..\$ 0,=1 :> ./ po. G' c..' : ..1.- ~, (?o.. ~ '-'~. ~ _-<....- CITY OF WINTER SPRINGS BUDGET CALENDAR FY 2003 April 8m - 12111 Finance Department prepares budget format April 15'" Finance Department distributes budget format to Departments May 13111 Departments submit budgets to Finance May 13 m - 17m Finance Department compiles Department budget submissions May 2011I - 24"1 City Manager and Finance review budgets with Departments May 27m - May 31sI Finance re-compiles proposed budget, print & make-ready preliminary budget June General review July 1 Sl Property Appraiser submits DR 420 Certification (date of Certification of Value or July 1 whichever is later) July 1 SI Preliminary Budget to Commission July Budget workshops with Commission Proposed: July 8th 5:00-6:30 July 15th 6:00-9:00 July 22nd 5 :00-6:30 July 29th 6:00-9:00 August 1 S Tentative budget to Commission August 2no Notice to Property Appraiser of: Proposed Millage Rate Rolled-back rate Date, Time & Place of Public Hearing (within 35 days of certification of value) August 24m TRIM Notice sent by Property Appraiser (considered notification of tentative budget hearing - must be mailed no later than 55 days after certification of value) September 9m Commission Meeting Tentative budget and proposed rate hearing (within 80 days of certification of value but not earlier than 65 days after certification) September 2151 Final millage and budget hearing advertised in paper (within 15 days following tentative budget hearing) September 23m Commission Meeting Final millage and budget hearing - Adoption of final millage and budget must be separately (must be held not less than 2 days or more than 5 days after advertisement is published) September 24'" Resolution to Property Appraiser and Tax Collector (within 3 days after adoption of final millage rate) October 15m TRIM package to Property Tax Administration Program Department of Revenue (within 30 days of final adoption) Cc )' City of Winter Springs Memo To: Mayor and City Commissioners From: Ronald W. McLemore ~ Date: 07/25/02 Re: Proposed Millage for Form DR-420 to the Property Appraiser Agenda Item H concerning the proposed millage rate will be discussed at a separate meeting on 7/29/02. The item is continued from the 7/22/02 meeting. The purpose of the 7/29/02 meeting is to pass a resolution that sets the proposed millage rate CAP. This mill rate will be relayed to the residents on their proposed property tax notice. I don't believe that an extensive discussion related to eliminating options is appropriate for this meeting. The Commission doesn't have time for this type of discussion and more importantly, there is a great deal of information yet to be developed for consideration. Note that the FINAL millage rate adopted in September can be lowered from the millage rate placed on the proposed property tax notice; however, if it is raised then the City must renotice all of its property owners at the Cities expense. Ideally, the City should propose a millage rate that encompasses all of the Commissions considerations in the event the Commission agrees to go ahead with each of those considerations. We have updated the attached "Commission Alternatives Worksheef' to include those items discussed as additional considerations at the budget workshops. All of the considerations amount to $1,406,333 more expense than recommended in the Preliminary Budget for FY 03. The Preliminary Budget was funded using a 3.7708 mill rate. If all of the considerations noted on the attached worksheet were funded by way of an increase in the mill rate, the City would need to increase the mill rate 1.1567 mills to 4.9275 mills. For purposes of setting a proposed millage rate on the DR-420, I recommend the Commission set the proposed mill rate cap at 4.7708 or 1 mill above the current mill rate. A 1 mill increase would generate $1,215,900 and result in a 32.36% actual tax increase. I feel this rate would give the Commission room to encompass any additional personnel or operating considerations while one time capital outlays such as the police mobile phones could reduce fund balance if not funded through the grant. . Page 1 " CITY OF WINTER SPRINGS FISCAL YEAR 2002-2003 PRELIMINARY BUDGET COMMISSION ALTERNATIVES WORKSHEET Total Expenses Cody Alternative #2 Cody Alternative #3 Reduce Merit Funding from 4.5% to 4.0% Parks & Recreation 1 FT Maintenance Worner 1 PT Maintenance Worner 1 FT Athletic Coordinator 1 PT Sports Monitor 1 PT Bus Driver Operating Supplies for Bus Bus Total Senior Bus Program fin:. 1 FT Data Entry CIeri< 8 FT Firefighters for Satellite Office Annual Operating Expense for Satellite Office Uniforms for Satellite Office Equipment for Satellite Office Vehicle for Satellite Office E!1li.kf:. 8 FT COPS Grant Officers (Net 75% Reimb) Mobile Police Phones Leaal Services Court Costs for Code Hearings Information Services Data Processing Upgrade YR 1 Required Millage Manager's Alternatives CommisSion Alternatives Wor1<sheet Manager's Alternatives Manager's Alternatives Applicable Option Option Option I Option Millage Alternatives 1 2 3 4 L 3.7708 $15,221,800 $15,221,800 $15,221.800 $15.221,800 $15,221,800 0.0650 $79,029 $79,029 $79,029 0.0236 $28,800 $28.800 $28,800 .{I.0370 -$45,000 ($45,000) ($45,000) 0.0206 $25,000 $25,000 0.0090 $11,000 $11,000 0.0244 $29,700 0.0067 $8,200 0.0174 $21,100 0.0070 $8,500 0.0535 $65,000 0.0779 $94,600 0.0224 $27,200 0.3146 $382,487 0.0082 $10,000 0.0132 $16,030 0.0312 $37,926 0.0206 $25,000 0.3878 $471.443 0.0632 $76,800 0.2461 $299,211 0.0082 $10,000 0.2388 $290,350 4.9275 $16,628,133 $15,221,800 $15.284,629 $15,320,6291 4.9275 $16,628,133 3.7708 3.8224 3.8520 Note: The Police and Fire Chief felt additional overtime could be used in lieu of new employees: Add'l OT in lieu of COPS Add'l OT in lieu of 3 Firefighters 0.0490 0.0501 $59,592 $60,915 Commission Alternatives Wor1<sheet Option 5 Commission Alternatives Worl<sheet Option 6 Commission Alternatives Wor1<sheet Commission' Alt~rnatives Wor1<sheet Commission Alternatives Wor1<sheet ALL Options 9 Option 7 Option , 8 $15,221,800 $15,221,800 $15,221,800 $15,221,800 $15,221,800 $79,029 $28,800 -$45,0001 I $25,000 I $11,000 $29,700 $8,200 $21,100 $8.500 $65,000 $27,200 $382.487 $10,000 $16,030 $16,628,1331 4.9275 . . , .. Fire Department Transition Plan EXPENSES FY03 FY04 FY05 FY06 FY07 Recurring Personnel - 8 Initial $ 382,487.00 $ 382,487.00 $ 382,487.00 $ 382,487.00 $ 382,487.00 Personnel - 4 Additional $ 191,244.00 $ 191,244.00 $191,244.00 Operating $ 10,000.00 $ 10,000.00 $ 15,000.00 $ 15,000.00 $ 15,000.00 Lease Purchase Vehicle $ 70,000.00 $ 70,000.00 Non-Recurring Uniforms $ 16,030.00 $ 8,015.00 Equipment $ 37,926.00 $ 80,000.00 Vehicle $ 25,000.00 Total $ 471 ,443.00 $ 392,487.00 $ 676,746.00 $ 658,731.00 $ 658,731.00 Capital Outlay Fire Station - Property, Design, Plans $ 100,000.00 Fire Station - Construction $ 700,000.00 Total $ $ 100,000.00 $ 700,000.00 $ $ REVENUE FY03 FY04 FY05 FY06 FY07 General Fund $471,443.00 $ 392,487.00 $ 676,746.00 $ 658,731.00 $658,731.00 Fire Impact Fee $100,000.00 $ 500,000.00 Medical Transport Fund $ 200,000.00 Total $ 471 ,443.00 $ 492,487.00 $ 1,376,746.00 $658,731.00 $ 658,731 .00 'to' ~ 0"'. RESOLUTION NO. 2002-23 A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF WINTER SPRINGS, FLORIDA, ESTABLISHING THE ROLLED-BACK RATE; COMPUTING A PROPOSED MILLAGE RATE; AND SETTING THE DATE, TIME AND PLACE OF A PUBLIC HEARING TO CONSIDER THE TENTATIVE MILLAGE RATE AND TENTATIVE BUDGET FOR FISCAL YEAR 2002-2003; PROVIDING FOR THE REPEAL OF PRIOR INCONSISTENT RESOLUTIONS; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, Florida Statute 200.065 (2) (a) 1. expressly provides that municipalities shall compute a proposed Millage rate; and WHEREAS, Florida Statute 200.065 (4) (b) requires that within 35 days of certification of value, each taxing authority shall advise the property appraiser of its proposed Millage rate, of its rolled-back rate, and of the date, time, and place at which a public hearing will be held to consider the proposed Millage rate and the tentative budget; and WHEREAS, Florida Statute 200.065 (4) (c) further requires that within 80 days of certification of value, but not earlier than 65 days after certification, the governing body of each taxing authority shall hold a public hearing on the tentative budget and tentative Millage rate. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF WINTER SPRINGS, SEMINOLE COUNTY, FLORIDA, AS FOLLOWS: Section 1. Proposed Millage Rate. The proposed Millage rate cap for the City of Winter Springs~ Florida for the Fiscal Year 2002-2003 is set at 4.7708 Mills and the computed aggregate rolled-back rate is 3.6043 Mills. Section 2. Public Hearing. A public hearing shall be held in the City Commission Chambers located at City Hall, 1126 East State Road 434, Winter Springs, Florida, on September 9, 2002 at 6:30 P.M., or soon thereafter, to consider the adoption of the proposed millage rate and the tentative budget for Fiscal Year 2002-2003. Section 3. Repeal of Prior Inconsistent Resolutions. resolutions adopted by the City Commission are hereby repealed. All prior inconsistent Section 4. adoption. Effective Date. This Resolution shall take effect immediately upon its - .f"'<~ DONE AND ADOPTED in regular session of the City Commission of the City of Winter Springs, Florida this 29th day of July 2002. Pau . Partyka Mayor Attest: Resolution No. 2002-23 Page 2 of2