First Budget Hearing September 11, 2018

# MINUTES

FIRST BUDGET HEARING

## KEY BISCAYNE FLORIDA

## TUESDAY SEPTEMBER 11 2018

## COUNCIL CHAMBER

560 CRANDON BOULEVARD

1 CALL TO ORDER/ROLL CALL OF MEMBERS The meeting was called to order by the Mayor at 6 00 p.m Present were Councilmembers Luís de la Cruz Allison McCormick Brett G Moss Kathleen Petros and Vice Mayor Franklin H Caplan and Mayor Mayra P Lindsay Councilmember Gary R Gross was not present Also present were Village Manager Andrea Agha Village Clerk Jennifer Medina and Village Attorney Chad Friedman

2 INVOCATION Mr Tony Goudie representing Pastor Dennis Eastling from the Key Biscayne Community Church gave an invocation

## 3 PLEDGE OF ALLEGIANCE Mayor Lindsay led the Pledge of Allegiance

4 BRIEF COMMENTS BY COUNCIL Councilmembers de la Cruz and Petros addressed the public and the Council regarding efforts to improve the Key Biscayne beach water quality Mayor Lindsay also addressed the Council acknowledging the efforts of the Waterkeepers to test beach water quality within Key Biscayne

5 PUBLIC COMMENTS The following residents addressed the Council Michele Estevez 798 Crandon Boulevard and Michael Davey 50 Ocean Lane Drive

## 6 MILLAGE RESOLUTION The Clerk read the following resolution by title

A RESOLUTION OF THE VILLAGE OF KEY BISCAYNE, FLORIDA, ADOPTING THE PROPOSED MILLAGE RATE OF THE VILLAGE OF KEY BISCAYNE FOR THE FISCAL YEAR COMMENCING OCTOBER 1, 2018 THROUGH SEPTEMBER 30, 2019 PURSUANT TO FLORIDA STATUTE 200 065 (TRIM BILL), SETTING A DATE FOR A FINAL PUBLIC HEARING TO ADOPT THE MILLAGE RATE, PROVIDING FOR AN EFFECTIVE DATE

* * *

Vice Mayor Caplan made a motion to approve the resolution. The motion was seconded by Mayor Lindsay

The Attorney addressed the Council regarding the process for the adoption of the millage resolution

Mayor Lindsay made a motion to table the resolution to be heard after Item 7A. The motion was seconded by Vice Mayor Caplan and approved by a 60 voice vote. The vote was as follows Councilmembers de la Cruz McCormick Moss Petros Vice Mayor Caplan and Mayor Lindsay voting Yes

## 7 ORDINANCES The Clerk read the following ordinance on first reading by title

## AN ORDINANCE OF THE VILLAGE OF KEY BISCAYNE, FLORIDA, ADOPTING THE BUDGETS FOR THE FISCAL YEAR COMMENCING OCTOBER 1, 2018 THROUGH SEPTEMBER 30, 2019 PURSUANT TO FLORIDA STATUTE 200 065 (TRIM BILL), PROVIDING FOR AN EFFECTIVE DATE

Mayor Lindsay made a motion to adopt the ordinance on first reading. The motion was seconded by Vice Mayor Caplan

Mayor Lindsay addressed the Council regarding the process for the adoption of the budget on first reading

The Manager addressed the Council regarding the proposed budget for FY2019 20 with a tentative millage rate of 3 0000 mills for Fiscal Year 2018 19 which is $3 0000 per $1 000 of assessed property value. This is the same as the millage rate adopted for the current year. The tentative millage rate is expected to yield $24 317 983 in ad valorem revenue at a 95% collection rate based on the July 1 2018 certified Property Tax Roll as provided by Miami Dade County Property Appraiser

The Manager also addressed the Council regarding the fact that for the first time in eight years Village property values have decreased. The Miami Dade County Property Appraiser certified a gross taxable value of $8 532 625 700 representing a 132% decrease or $325 311 of reduced ad valorem revenue

Additionally the Manager explained to the Council that in conjunction with the proposed millage rate this resolution submits a summary of the highlights to the FY 2018 19 Proposed General Fund Budget which include revenues the Village expects to receive and corresponding expenditures. Also the Manager presented the Council with a balanced General Fund Budget and continues to fund the 5 Year Capital Improvement Plan operating costs which have been evaluated and prioritized to best serve the needs and areas of priorities to the residents and the Council. The significant initiatives and projects that require detailed work plans funding strategies and performance measures include utility undergrounding stormwater infrastructure beach renourishment strategic plan/sea level rise adaptation plan and a sustainability plan as well as investments in culture/library/art facilities and corresponding programming

* * *

The Manager proceeded to address the Council regarding the FY2019 Proposed Budget which specifically allocates funds for the following projects the planning phases of the utility undergrounding project beach renourishment strategic planning process and adaptation and sustainability planning. Also the Manager explained presenting a comprehensive funding strategy for the implementation of the Stormwater Master Plan and as for the expansion of the cultural facilities this will be contemplated during the strategic planning process.

The Manager also addressed the Council recommending a full update of the Strategic Plan budgeted for a total of $50 000 be completed in FY19

At this time the Manager addressed the Council regarding the estimated tax roll value from Miami Dade County Property Appraiser on July 1, 2018 reflecting a gross taxable value of $8 532 625 700 which in comparison the certified taxable value for the previous year shows a decrease of $114 144 184 million in assessed values. Also the Manager addressed the Council regarding the following.

## Millage Rate

The Village's current year adopted millage rate is currently the lowest millage rate among the thirty five (35) municipalities in Miami Dade County including fire service and well below the statutory limit of 10 0 mills. Since its first year of incorporation the Village averaged a millage rate of 3 4420 and was able to maintain the rate of 3 2000 since 2008 for six (6) consecutive years. In 2014 the millage rate was further reduced to an all-time low of 3 0000 mills the same as the current year's rate. For FY2018 19 the Proposed Budget provides for maintaining the 3 000 millage rate which is the minimum rate to qualify for State Revenue Sharing.

## Rolled Forward Rate

Based on the proposed millage rate of 3 0000 the rolled forward rate for FY2019 is 3 0196. The rolled forward rate would provide the same ad valorem tax revenue as was levied during the prior year exclusive of new construction and improvements. The proposed millage rate of 3 000 is 0.65% lower than the current year aggregate rolled back rate. The State Department of Revenue required methodology for calculating the rolled forward rate uses the roll value after the Value Adjustment Board action. The rolled forward rate would generate $158 877 more in ad valorem revenue as compared to the proposed rate of 3 0000.

## Ad Valorem Revenue

The FY2018 19 Budget was developed using the proposed millage rate of 3 000. This millage rate will generate property tax revenues or ad valorem (calculated at 95% for budget purposes) in the amount of $24 317 983. The impact is approximately $325 311 or 1% decrease in ad valorem revenue for the General Fund.

## FY2018 19 Proposed Budget

The proposed budget is a deliberate balance of revenues and expenditures prepared in accordance with the State of Florida's Truth in Millage process and best serves the Village's prioritization for provision of core services and the Council's Strategic Plan Initiatives. It balances the Village's financial resources with current programming and service levels while maintaining a solid financial position. We were able to balance this fiscal year's budget with recurring revenues and expense savings which allow us to maintain the current level of services expected by our residents. The total FY19 Proposed General Fund Budget is $34,525,506 an overall increase of $246,412 or 0.72% as compared to the prior year's Adopted Budget mainly due to projected increases in Licenses & Permits and Franchise Fees Revenues.

In addition to core services this year's budget provides backing for beach renourishment consultants enhanced public safety in schools funding of the 5 year Capital Improvement Plan and costs dictated by the recently ratified collective bargaining agreements.

At this time Vice Mayor Caplan addressed the Council regarding an increase in the millage rate

The Attorney addressed the Council regarding the process necessary to increase the millage rate

Councilmember McCormick addressed the Manager and the Council regarding an increase to the millage rate and the renewal and replacement program included within the proposed Capital Improvement Plan

FIRST BUDGET HEARING TUESDAY SEPTEMBER 11, 2018 6:00 P.M. 1. CALL TO ORDER/ROLL CALL OF MEMBERS 2. INVOCATION: PASTOR DENNIS EASTLING KEY BISCAYNE COMMUNITY CHURCH 3. PLEDGE OF ALLEGIANCE 4. BRIEF COMMENTS BY COUNCIL 5. PUBLIC COMMENTS 6. MILLAGE RESOLUTION: A. A RESOLUTION ..........TAB 1 OF THE VILLAGE OF KEY BISCAYNE. FLORIDA: ADOPTING THE PROPOSED MILLAGE RATE OF THE VILLAGE OF KEY BISCAYNE FOR THE FISCAL YEAR COMMENCING OCTOBER 1, 2018 THROUGH SEPTEMBER 30, 2019 PURSUANT TO FLORIDA STATUTE 200.065 (TRIM BILL); SETTING A DATE FOR A FINAL PUBLIC HEARING TO ADOPT THE MILLAGE RATE; PROVIDING FOR AN EFFECTIVE DATE. (VILLAGE MANAGER) 7. ORDINANCES: A. FIRST READING: 1.) AN ORDINANCE ..........TAB 2 OF THE VILLAGE OF KEY BISCAYNE, FLORIDA; ADOPTING THE BUDGETS FOR THE FISCAL YEAR COMMENCING OCTOBER 1, 2018 THROUGH SEPTEMBER 30, 2019 PURSUANT TO FLORIDA STATUTE 200.065 (TRIM BILL); PROVIDING FOR AN EFFECTIVE DATE. (VILLAGE MANAGER) OPEN FOR PUBLIC COMMENTS (SECOND READING WILL BE SEPTEMBER 25, 2018) STAFFING ..........TAB 2A

BUDGET MESSAGE ..........TAB 2B BUDGET SUMMARY..........TAB 2C GENERAL FUND REVENUES ..........TAB 2D COUNCIL ..........TAB 2E VILLAGE MANAGER AND ADMINISTRATIVE SERVICES..........TAB 2F OFFICE OF THE VILLAGE CLERK ..........TAB 2G ATTORNEY ..........TAB 2H DEBT SERVICE ..........TAB 2I BUILDING ZONING AND PLANNING ..........TAB 2J POLICE ..........TAB 2K FIRE RESCUE ...........TAB 2L PUBLIC WORKS..........TAB 2M PARKS AND RECREATION ..........TAB 2N OTHER FUNDS ..........TAB 2O 8. SCHEDULE OF FUTURE MEETINGS AND EVENTS: A. SECOND BUDGET HEARING TUESDAY, SEPTEMBER 25, 2018, 6:00 P.M., COUNCIL CHAMBER B. REGULAR COUNCIL MEETING TUESDAY, OCTOBER 9, 2018, 6:00 P.M., COUNCIL CHAMBER C. REGULAR COUNCIL MEETING TUESDAY, OCTOBER 23, 2018, 6:00 P.M., COUNCIL CHAMBER

9. ADJOURNMENT I. ANY PERSON WISHING TO ADDRESS THE VILLAGE COUNCIL ON AN ITEM ON THIS AGENDA IS ASKED TO REGISTER WITH THE VILLAGE CLERK PRIOR TO THAT ITEM BEING HEARD. PRIOR TO MAKING A STATEMENT, PLEASE STATE YOUR NAME AND ADDRESS FOR THE RECORD. II. IN ACCORDANCE WITH THE AMERICANS WITH DISABILITIES ACT OF 1990, ALL PERSONS WHO ARE DISABLED AND WHO NEED SPECIAL ACCOMMODATIONS TO PARTICIPATE IN THIS PROCEEDING BECAUSE OF THAT DISABILITY SHOULD CONTACT THE OFFICE OF THE VILLAGE CLERK, 88 WEST MCINTYRE STREET, KEY BISCAYNE, FLORIDA 33149, TELEPHONE NUMBER (305) 365- 5506, NOT LATER THAN TWO BUSINESS DAYS PRIOR TO SUCH PROCEEDINGS. III. IF A PERSON DECIDES TO APPEAL ANY DECISION MADE BY THE VILLAGE COUNCIL WITH RESPECT TO ANY MATTER CONSIDERED AT A MEETING OR HEARING, THAT PERSON WILL NEED A RECORD OF THE PROCEEDINGS AND, FOR SUCH PURPOSE, MAY NEED TO ENSURE THAT A VERBATIM RECORD OF THE PROCEEDINGS IS MADE, WHICH RECORD INCLUDES THE TESTIMONY AND EVIDENCE UPON WHICH THE APPEAL IS TO BE BASED (F.S.286.0105). IV. IN ACCORDANCE WITH VILLAGE CODE SECTION 2-161, ADOPTING SECTION 2-11.1(s) OF THE MIAMI-DADE COUNTY CODE, ANY PERSON ENGAGING IN LOBBYING ACTIVITIES, AS DEFINED THEREIN, MUST REGISTER AT THE VILLAGE CLERK’S OFFICE BEFORE ADDRESSING THE COUNCIL ON THE ABOVE MATTERS OR ENGAGING IN LOBBYING ACTIVITIES.

TAB 1

RESOLUTION NO. 2018-__ A RESOLUTION OF THE VILLAGE OF KEY BISCAYNE, FLORIDA; ADOPTING THE PROPOSED MILLAGE RATE OF THE VILLAGE OF KEY BISCAYNE FOR THE FISCAL YEAR COMMENCING OCTOBER 1, 2018 THROUGH SEPTEMBER 30, 2019 PURSUANT TO FLORIDA STATUTE 200.065 (TRIM BILL); SETTING A DATE FOR A FINAL PUBLIC HEARING TO ADOPT THE MILLAGE RATE; PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, on July 31st, 2018, the Village transmitted the Certificate of Taxable Value to the Property Appraiser determining the “Proposed Millage Rate” for the fiscal year commencing October 1, 2018 and further scheduled the public hearing required by Section 200.065 of the Florida Statutes to be held on September 11, 2018 at 6:00 p.m.; and WHEREAS, the Property Appraiser has properly noticed the public hearing scheduled for September 11, 2018 at 6:00 p.m., at 560 Crandon Boulevard, Key Biscayne, Florida, as required by Chapter 200 of the Florida Statutes; and WHEREAS, said public hearing, as required by Section 200.065(2)(c), was held by the Village Council on September 11, 2018, commencing at 6:00 p.m., as previously noticed and the public and all interested parties having had the opportunity to address their comments to the Village Council and the Village Council having considered the comments of the public regarding the proposed millage rate and having complied with the "TRIM" requirements of the Florida Statutes. NOW, THEREFORE, BE IT RESOLVED BY THE VILLAGE COUNCIL OF KEY BISCAYNE, FLORIDA AS FOLLOWS: Section 1. That the proposed millage rate for the Village of Key Biscayne for the fiscal year commencing October 1, 2018 through September 30, 2019, be and is hereby fixed at the rate of __3.0000_ mills which is $__3.00____ dollars per $1,000.00 of assessed property value within

the Village of Key Biscayne. Section 2. That the rolled-forward rate is __3.0196____ mills and the proposed millage rate is __3.0000 mills which is _0.65_% under the rolled-forward rate. Section 3. That a final public hearing to adopt a millage rate and budget for the fiscal year commencing October 1, 2018 through September 30, 2019 be and is hereby set at the Council Chamber, 560 Crandon Boulevard, Key Biscayne, Florida, on Tuesday, September 25, 2018, at 6:00 p.m. Section 4. That the Village Clerk be and is hereby directed to advertise said public hearing as required by law. Section 5. That this resolution shall be effective immediately upon adoption. PASSED AND ADOPTED this _____ day of September, 2018. _________________________________________ MAYOR MAYRA PEÑA LINDSAY ATTEST: JENNIFER MEDINA, CMC, VILLAGE CLERK APPROVED AS TO FORM AND LEGAL SUFFICIENCY: VILLAGE ATTORNEY

TAB 2

ORDINANCE NO. 2018- AN ORDINANCE OF THE VILLAGE OF KEY BISCAYNE, FLORIDA; ADOPTING THE BUDGETS FOR THE FISCAL YEAR COMMENCING OCTOBER I, 2018 THROUGH SEPTEMBER 30, 2019 PURSUANT TO FLORIDA STATUTE 200.065 (TRIM BILL); PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the Village Manager presented to the Village Council a "Tentative General Fund Operating Budget" for the fiscal year commencing October 1, 2018 and the Village Council scheduled the public hearing required by Section 200.065(2)(c) of the Florida Stafutes to be held on September 11, 2018 at 6:00 p.m.; and WHEREAS, the Property Appraiser has properly noticed the public hearing scheduled for September II,2018, at 6:00 p.m., in the Council Chamber, located at 560 Crandon Boulevard, Key Biscayne, Florida, as required by Chapter 200 of the Florida Statutes; and WHEREAS, said public hearing, as required by Section 200.065 (2)(c), was held by the Village Council on September 11, 2018, commencing at 6:00 p.m. as previously noticed and the public and all interested parties having had an opportunity to address their comments to the Village Council, and the Village Council having had an opportunity to amend the tentative budget as it deemed appropriate and having considered the comments of the public regarding the tentative budget and having complied with the "TRIM" requirements of the Florida Statutes; and WHEREAS, pursuant to Section 200.065(2)(d) of the Florida Statutes, a final public hearing to adopt the budgets for the f,tscal year commencing on October 1, 2018, through September 30,2019, was held, as advertised, on Tuesday, September 11, 2018, at 6:00 p.m., in the Council Chamber, located at 560 Crandon Boulevard, Key Biscayne, Florida and the Council considered comments from the public. 1

NOW, THEREFORE, BE IT ORDAINED BY THE VILLAGE COUNCIL OF KEY BISCAYNE, FLORIDA: Section 1. Upon prior adoption of the final millage rate, which is hereby ratified, the attached budgets of the Village of Key Biscayne for the fiscal year commencing October I,2018, are hereby approved and adopted. Section 2. This Ordinance shall be effective upon adoption on second reading and shall be applicable from and after October 1, 2018. PASSED AND ADOPTED on the first reading this_ day ofScple4qþçr,z}Lï. PASSED AND ADOPTED on the second reading this_ day otõCplelqbsr_,2018. MAYOR MAYRA PEÑA LINDSAY ATTEST: JENNIFER MEDINA, CMC, VILLAGE CLERK APPROVED AS TO FORM AND LEGAL SUFFICIENCY: VILLAGE ATTORNEY 2

TAB 2a

'/i[ïage of Kpl ßiscayne FUI{CTIONAL ORGANIZATIONAL CHART PARKS AND RECREATION Director Todd Hofferberth. Parks and Recreation, Community Center Operations, Athletics. Adult Programs VILLAGE ATTORNEY Stephen Helfman POLICE Chief Charles Press. Overall Management of Police Department, Fleet, Information Technology FIRE Chief Eric Lanq, Overall Management of Fire Department, Emergency Management, Communications CAPITAL PROGRAM & PROCI"]REMENT Director Ana De Varona. Procurement, Otlìce Management, Cornmittees, Special Projects, Contract Administration VILLAGE RESIDEI{TS MA\'OR |ìon. Mayra P. l-indsat vICìE tvt.{},()R t'lon. fìranklin ll. C'aplan vu.l,AGu cotrNc¡t. llon. l-uis F. de la ('ruz llon. Brert C. Moss llon. Gary R. Gross I lon. Katie petros flon. Allison McComriok VILLAGE MANAGER Andrea Agha General Management, Financial Oversight, Council Priorities" Strategic Planning HUMAN RESOURCES AND RISK MANAGEMENT Director Juan C. Gutierrez Human Resources, Risk Management, Labor Relations PUBLIC WORKS Director Jake Ozvman. Public Works" Storm Water Utìlity, Beach Maintenance. ROW Maintenance, crs, Landscape Maintenance, Facilities ASSISTANT VILLAGE MANAGER VACANT Budget, CIP, Transponation and Tra¡rsit_ Finance/Accounting, Financial Reporting, Investmenf Program, Grants, Resiliency VILLAGE CLERK Jennifer Medina Clerk Responsibilities BTIILDING,ZONING, AND PLANNING Director Sersio Ascunce. Permitting, Code Compliance, Development Applications, Special Magistrate, Flood Plain Management

VII,IAGB OF KBY BISCAYNE Positions by Department 7 5% Managet, 25o/o Stomwater 67 % Building,33% P&Z 95% Build¡ng, 57o P&Z 1 1 0 0 0 'l 1 1 'l 0 1 'l 1 0 1 2 1 1 1 3 0 1 0 1 2 1 1 I 1 1 0 1 0 0 1 1 1 1 0 1 1 E : 1 1 0 2 n'l 1 'l 3 0 'l 0 1 2 1 'l 1 'l 0 1 1 1 0 1 0 0 I 7 n 1 0 2 T1 3 0 '1 0 0 0 0 E 0 2 2 0 ,| 0 1 1 'l 0 ,| 0 0 1 ,| 0 7 1 1 0 2 1 1 ,| 2 ,| 0 1 I 1 1 1 1 1 Full Time Village Mana8er Ass¡stant Manager F¡nance D¡rector Ch¡ef of staff/DeDutv clerk Human Resources Coord¡nator Human Resources Director lT Adm¡n¡strator Procurement/Susta¡nab¡l¡W D¡rector-Asst. to Manager Account¡ns Clerk Admin¡stratlve Services Manager Assistent to lT Administretor Receptionist FT Sub-Total Full Time Villaee Clerk Ass¡stant to Clerk Execut¡ve Assistant FT Sub-Total Full Time Director Bu¡ldins Offìcial Ch¡ef Perm¡t Clerk Permit Clerks Code Enforcement/Perm¡t Clerk Executive Assistant-Code Enforcement Administrative Assistant* Chief Code Enforcement Off¡cer Code Compl¡ance Officer Chief Buildins lnspector Chief Electrical lnspector Chief Plumbine lnsoector Build¡ns lnspector Page 'l of 4 9/6/2018 5:57 PM

Adm¡nistrat¡ve Services Changed to æntEct Reclass¡fiæt¡on from Plan Rev¡ewer (Non-Exempt) to Planner (Êxempt) 1 0 15 0 1 1 0 5 : 1 I 1 2 3 5 25 1 1 0 1 1 'l 0 'l 1 3 0 'l 47 0 1 2 3 1 7 12 14 0 40 I 1 2 1 0 t5 0 ,| J 0 1 5 I ,| r,| 2 3 5 25 1 1 0 1 1 ,| 0 1 0 4 0 1 17 0 'l 2 3 0 7 12 14 1 40 1 'l 2 1 0 15 0 1 3 0 I 1 ,| 1 2 3 4 26 0 1 1 1 'l 1 0 1 0 4 0 1 47 0 1 2 4 0 5 12 14 1 39 I 2 0 14 3 0 0 5 2 3 4 24 0 0 0 4 0 ¡t5 7 7 2 4 0 5 12 14 39 2 1 1 t5 1 1 3 0 0 5 1 1 1 2 3 4 22 0 1 1 1 1 1 1 0 4 1 ,| 14 7 7 1 2 4 ,| 5 12 14 0 39 0 o 0 Sr. Execut¡ve Assistant FT Sub-Totel Perf Time Part ï¡me Permit Clerk Part Time Chief Mechan¡cal lnsoector Part T¡me lnspector Recept¡on¡sUGreeter Part Time Plan Reviewer PT Suh-Totel Plenner FT Sub-Total Full T¡me Chief of Pol¡ce Deputv Ch¡ef of Pol¡ce Police Lieutenants Police Serseants Police Officer Fleet Ma¡ntenance & Serv¡ce Coord¡nator Mun¡ciDal Utilitv Workers Sr. Mun¡c¡oal Util¡tv worker lnformation Svstems Adm¡n¡strâtor Sr. Executive Ass¡stant Execut¡ve Ass¡stant Adm¡n¡strative Ass¡stant Adm¡nistrat¡ve Services Manaeer Executive Services Adm¡nistrator D¡spãtchers CSA/Prooertv & Evidence Custodian Commun¡cations Supervisor FT Sub-ToÞl Peft Time Cross¡ng Guards PT Sub-Totel Fult Time Fire Ch¡ef Deoutv Fire Ch¡ef Fire Capta¡ns Executive Ass¡stant to the F¡re Chief F¡re Lieutenents Drivers/ÊnÊineers Firefì ghters/Paramedics Admin¡strat¡ve Assistant FT Sub-Totel Part Time Part T¡me lnsoectoß - F¡re Prevention Part-T¡me Communitv Outreach Liaison Pert Time Sub-Total Page 2 of 4 9/6/2018 5:57 PM

tm$otmer lü%Storñwâûsr Seasonal 1 0 0 1 1 0 1 'l 5 1 I 2 1 'l 'l 0 1 4 1 1 1 0 1 I I 6 7 23 4 10 14 10 10 I 1 2 3 3 0 1 0 1 1 0 1 1 5 f 0 1 1 1 1 0 1 4 1 1 1 0 1 'l 0 5 9 23 4 10 46 10 't0 'l 'l 2 3 3 0 I 'l 1 1 0 o 1 5 1 0 1 1 1 1 0 I 4 I I 1 1 I 0 5 9 23 4 10 46 10 l0 ,| 1 2 3 3 o ,| 1 1 1 0 o 1 1 o 1 1 ,| 1 0 1 4 1 1 1 0 1 1 0 5 9 23 4 10 46 10 l0 1 1 2 3 3 ll o o 0 4 I 0 1 0 0 0 5 9 23 4 10 ¡t6 10 10 2 3 3 4 Full Time Public Works D¡reclor Public Works Suoer¡ntendent Sr. Executivê Ass¡stant to the Direclor Maintenance Worker Maìntenance Superv¡sor #L Maintenance Superv¡sor #2 GIS Soecial¡st Adm¡nistrative Ass¡stant to the Publ¡c Works Div¡s¡on FT Suh-Totel Perf-Time Pârt-Time SÐeciãd ko¡ecß Coædinator PT Sub-Total Full Time Parks & Recreat¡on D¡rector Ass¡stant Parks & Recreation Director Execut¡ve Admin¡strative Assistant Spec¡al Proiects Coordinator I Adm¡n¡strat¡ve Ass¡stant FT Sub-Total Full Time Youth Services Coordinator Front Desk Manaser Adult Proeram Msr Recreation SuDervisor Sen¡or Recreat¡on Suoervisor Gvm Attendant Head Lifeeuard FT Sub-Totel Pert-T¡me L¡fe Guards Room Monitors Toddler Room Front Desk PT Suô.Total Seasona, Summer Camp Counselor Seasorra, Suó.Iofa, Full Time Athletics Coord¡nator Ass¡stant Athlet¡cs Coord¡nator FT Sub-Total Part-Time Part -Time Personnel PT Sub-Total Publ¡c Works, 15% Stomwater Public 10% Stormwater Public 20% Stormwater Public 50% Stormwater Public 10% Stormwater Prorated 33.3% to each Police and Fire 2 PTto 1 FT Page 3 of 4 9/6/2018 5:57 PM

123 124 127 129 130 56 10 196 57 10 196 56 10 193 6,4 10 l9E 62 10 t95 TOTAL-Part Time fOfA¿ Seasona, GRANDTOTAL Page 4 of 4 9/6/2018 5:57 PM

TAB 2b

Vìlkge Coancil MayraP.Lindsay, Mayr Franklin H. Caplan, Vice lv[ayr Luis H delaCruz Gary R. Gross Allison McCormick Brett G. Moss Katie Petros VILLAGE OF KEY BISCAY}{E Office of the Village Manager To: From: Subject: Honorable Mayor and Village Coun Andrea Agha, Village Manager FY201B-19 Tentative Millage, posed General Fund Budget and Capital Budgets and Setting Budget Hearing Dates Village Manager Andrea Agha Date: September 11,2018 Recommendation It is recommended that Village Council approve a tentative millage rate of 3.0000 mills for Fiscal Year 2018- 19, which is $3.0000 per $1 ,000 of assessed property value. This is the same as the millage rate adopted forthe current year. The tentative millage rate is expected to yield $24,317,983 in ad valorem revenue at 95% collection rate based on the July 1 , 2018 certified Property Tax Roll, as provided by Miami-Dade County Property Appraiser. For the first time in eight years, Village property values have decreased. The Miami-Dade County Property Appraiser certified a gross taxable value of $8,532,625,700, representing a 1.32% decrease or $325,311 of reduced ad valorem revenue. ln conjunction with the proposed millage rate, this resolution submits a summary of the highlights to the FY 2018-19 Proposed General Fund Budget which include revenues the Village expects to receive and corresponding expenditures. This resolution also sets the budget hearing dates for the Village. Florida Statute requires local governments to hold two public budget hearings and precludes municipalities from conducting these hearings on the same day as Miami-Dade County School Board (July 25th and September 5th) and Miami-Dade County (September 6th and September 20trt). The Village's First Budget Hearing is set for Tuesdav. September 11. 2018 at 6:00 p.m., and the Second Budget Hearing on Tuesdav. September 25. 2018 at 6:00 p.m. in Village Council Chambers, 560 Crandon Boulevard, '1't floor. Backqround To present a balanced General Fund Budget and continue to fund the S-Year Capital lmprovement Plan, operating costs have been evaluated and prioritized to best serve the needs and areas of priorities to the residents and Council. Since the publicly noticed budget workshops on June 26, 2018 I have had discussions with Councilmembers regarding Council priorities. The significant initiatives and pro.¡ects that require detailed workplans, funding strategies and performance measures include utility undergrounding, stormwater infrastructure, beach renourishment, strategic plan/sea level rise adaption plan and sustainability plan, and investments in culture/ the library/art facilities and programming. The FY19 Proposed Budget allocates funds forthe planning phases of the utility undergrounding project, beach renourishment and the strategic planning process including adaptation and sustainability planning. A comprehensive funding strategy for the implementation of the Stormwater Master Plan will be presented to Council after Village staff verifies that the Master Plan adequately provides for the level of service the SBrMest Mclntyre Street . Suite 2lO . Key Biscayne, Florida 33149' (305) 365-5514' Fax (305) 365-8936 MISSf ON ST,4TEùIENT: 'TO PROVIDE A SAFE, QTJALITY COMMUNITY ENVIRONMDNT FOR ALL tSL,{NDERS THROUGI-t RESPONSTBLE GOVÉRNMENT." www.keybiscayne. fl . gov

Village expects. Alternatively, staff will propose revised Stormwater mitigation strategies that meet the level of service standards the community desires. Alternatives would be provided with supporting engineering cost estimates and professional recommendations on how to proceed. The expansion of intellectual, cultural and artistic facilities or activities will be contemplated in the strategic planning process. I am recommending that a full update of the Strategic Plan by completed in FY19 and I am budgeting $50,000 for consultant support to facilitate the process. The Village's economic development over the years has allowed us to invest in the expansion of educational and community facilities, acquire land for parks and recreation, enhanced landscaping, maintain the beach re-nourishment project, and improve playing fields to accommodate a growing vibrant population. The Village's credit rating remains an important part of the Village's long sustained prosperity. ln 2011 Moody's lnvestor Service upgraded the Village's bond rating from'Aa2'to'Aa1' noting the Village's strong and improving financial position, affluent tax base and manageable debt position. Furthermore, in 2014, Standard & Poor's raised the Village's rating from 'AA' {e 'ArM' based on a very strong economy, conservative management conditions, robust budgetary performance, fund balance reserves and ample capital market access to provide for any necessary liquidity. With prudent financial oversight, accurate forecasting and diminishing long term debt, the Village's financial position can continue to remain sound despite future challenges. One new challenge facing Florida municipalities is the proposed constitutionalamendment (House Joint Resolution) HJR 7105 which will be placed on the November 8, 2018 ballot which, if approved, would create an additional $25,000 exemption for homestead properties with assessed values over $125,000. The estimated revenue loss to the Village of Key Biscayne would be approximately $208,000 in Fiscal Year 2020. ln May 2013, the Village adopted a Strategic Plan that outlines three goal areas: good government, perpetual stewardship, and strong infrastructure. Each goal area or vision is driven by Objectives as adopted by the Village Council. Staff is developing specific initiatives with supporting implementation and funding plans to accomplish the Goals and Objectives outlined in the Strategic Plan. Propertv Tax RollValue The estimated roll value from Miami-Dade County Property Appraiser on July 1,2018 reflects a gross taxable value of $8,532,625,700. Compared to the certified taxable value for the previous year of $8,646,769,884 the July 1 , 2018 figures shows a decrease ol $114,144,184 million in assessed values. As seen in the graph below, Property Tax Roll value had been steadily on the rise since FY2011 reflecting continuous economic recovery and growth. Property Tax Roll s9,000,000,000 s8,000,000,000 ST,ooo,ooo,ooo s6,000,000,000 ss,000,000,000 s4000,000,000 s3,000,000,000 s2,000,000,000 5 1,000,000,000 So tl dt"s|""*"Sp""ñ"ñt^,"óC."r".""rùt""ù""+"S"ô)roú"ô,"C"S"d

Millaqe Rate The Village's current year adopted millage rate is currently the lowest millage rate among the thirty-five municipalities in Miami-Dade County including fire service, and well below the statutory limit of 10.0 mills. Since its first year of incorporation, the Village averaged a millage rate of 3.4420, and was able to maintain the rate of 3.2000 since 2008 for six consecutive years. |n2014, the millage rate was further reduced to an all-time low of 3.0000 mills, the same as the current year's rate. For FY2018-19, the Proposed Budget provides for maintaining the3.000 millage rate which is the minimum rate to qualify for State Revenue Sharing. The chart below depicts the Millage Rate since the Village's incorporation. Adopted Millage Rates 5.0000 4.5000 4.0000 3.s000 3.0000 2.s000 2.0000 1.5000 1.0000 0.s000 0.0000 st 6@N æOO iNó $ n @ Næ O O dN ó $ n @ r æ ooooooooooooooooÊdÈÊÊÊdidoooooooooooooÕooooooooooo33¡i+dNNNNNNNNNNNNNNNNNNN Rolled-Fonrard Rate Based on the proposed millage rate of 3.0000, the rolled-forward rate for FY2019 is 3.0196. The rolled- fonruard rate would provide the same ad valorem tax revenue as was levied during the prior year exclusive of new construction and improvements. The proposed millage rate of 3.000 is 0.65% lower than the current year aggregate rolled-back rate. The State Department of Revenue required methodology for calculating the rolled-forward rate uses the roll value after the Value Adjustment Board action. The rolled-forward rate would generate $158,877 more in ad valorem revenue as compared to the proposed rate of 3.0000. Ad Valorem Revenue The FY2018-19 Budget was developed using the proposed millage rate of 3.000. This millage rate will generate property tax revenues or ad valorem (calculated at 95% for budget purposes) in the amount of $24,317,983. The impact is approximately $325,31 1 or -1% decrease in ad valorem revenue for the General Fund.

Sample Tax Bill FY 2018-19 PROPOSED GENERAL FUND BUDGET The proposed budget is a deliberate balance of revenues and expenditures prepared in accordance with the State of Florida's Truth in Millage process and best serves the Village's prioritization for provision of core services and the Council's Strategic Plan lnitiatives. lt balances the Village's financial resources with current programming and service levels while maintaining a solid financial position. We were able to balance this fiscal year's budget with recurring revenues and expense savings which allow us to maintain the current level of services expected by our residents. The total FY19 Proposed General Fund Budget is $34,525,506 an overall increase oÍ $246,412 or 0.72o/o as compared to the prior year's Adopted Budget mainly due to projected increases in Licenses & Permits and Franchise Fees Revenues. ln addition to core services, this year's budget provides backing for beach renourishment consultants, enhanced public safety in schools, funding of the 5-year Capital lmprovement Plan, and costs dictated by the recently ratified collective bargaining agreements. A summary of the General Fund Budget is presented below Taxinq Authorltv Propoecd Millaqc Ratc Taxablc Valuc rls360.501 i SSOO.OOO I gr.SZr.SrS I $Z.ZSS.OTO MDC School Board - ooer 6.5040 $2.280 $3,577 $8,923 $14,677 MDC School Board - debt 0.2294 $80 $126 $314 $51 7 So FL Water Momt District 0.1209 $42 s66 $166 $273 Evêrolades Con