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ORDINANCE APPROVING, ADOPTING AND RATIFYING SPECIAL ASSESSMENT DISTRICT RATES FOR CERTAIN SPECIAL TAXING DISTRICTS IN MIAMI-DADE COUNTY, FLORIDA FOR RATES DECREASING OR REMAINING FLAT FOR THE FISCAL YEAR COMMENCING OCTOBER 1, 2026 AND ENDING SEPTEMBER 30, 2027; AND PROVIDING SEVERABILITY, EXCLUSION FROM THE CODE AND AN EFFECTIVE DATE

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WHEREAS, this Board desires to accomplish the purposes outlined in the accompanying memorandum, a copy of which is incorporated herein by reference,

BE IT ORDAINED, BY THE BOARD OF COUNTY COMMISSIONERS OF MIAMI-DADE COUNTY, FLORIDA:

Section 1. This Board incorporates and approves the foregoing recitals as if fully set forth herein.

Section 2. The annual Special Taxing District rates as reflected in Exhibit A to the accompanying memorandum for special taxing districts, including, but not limited to, street lighting, multipurpose maintenance, security guard, and capital improvements/road maintenance, are approved and made a part hereof. These rates for Special Taxing Districts are hereby levied for the 2026-27 fiscal year.

Section 3. Unless otherwise prohibited by law, this ordinance shall supersede all enactments of this Board including, but not limited to, ordinances, resolutions, implementing orders, regulations, rules, and provisions in the Code of Miami-Dade County in conflict herewith; provided, however, nothing in this ordinance shall amend or supersede the requirements of Ordinance 07-45, as amended.

Section 4. If any section, subsection, sentence, clause or provision of this ordinance is held invalid, the remainder of this ordinance shall not be affected by such invalidity.

Section 5. This ordinance shall become effective ten (10) days after the date of enactment unless vetoed by the Mayor, and if vetoed, shall become effective only upon an override by this Board.

Section 6. It is the intention of the Board of County Commissioners and it is hereby ordained that the provisions of this ordinance shall be excluded from the Code of Miami-Dade County, Florida.

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Date:
To: Honorable Chairman Anthony Rodriguez
and Members, Board of County Commissioners
From: Daniella Levine Cava
Mayor
Subject: Ordinance Approving, Adopting and Ratifying Special Taxing District Rates Decreasing or Remaining Flat for Street Lighting, Security Guard, Multipurpose Maintenance, and Capital Improvement/Road Maintenance Special Taxing Districts

STAFF RECOMMENDATION
Executive Summary
The purpose of this item is to gain authorization from the Board of County Commissioners (Board) to collect non-ad valorem assessments placed on the 2026 real property tax bills. Of the total 1,103 active Special Taxing Districts, rates for 830 districts are decreasing or remaining flat, as reflected in Exhibit A.

Recommendation
It is recommended that the Board approve the attached Ordinance pertaining to the proposed FY 2026-27 assessment rates for the active Street Lighting, Security Guard, Multipurpose Maintenance, and Capital Improvement/Road Maintenance Districts listed in Exhibit A, attached hereto. All lots and parcels within the districts are unique due to their geographical boundaries, affected property owners, and level of service. Approval of this Ordinance is required to continue providing services for all lots and parcels. The attached Ordinance relates to the rates for Special Taxing Districts that decrease or remain flat. The Parks, Recreation and Open Spaces Department (PROS) has determined, and I concur, that the services provided by these Special Taxing Districts will offer special benefits to properties within each district, exceeding the amount of special assessments to be levied.

Therefore, it is hereby recommended that the proposed rates in Exhibit A, which either decrease or remain at the same levels as in FY 2025-26, be approved and adopted.

Scope
The scope of this item extends countywide.

Fiscal Impact/Funding Source
The fiscal impact of this Ordinance is countywide, but only for those homeowners within the boundaries of one or more Special Taxing Districts. The assessment for districts with rates decreasing or remaining flat is $16,453,125 (Exhibit A). These funds will accrue from the special assessments paid by the property owners of folios within the active Special Taxing Districts.

Social Equity Statement
If approved, property owners within the affected Special Taxing Districts will have a decreased or flat rate in special assessments appropriately apportioned according to the special benefit they receive from the Special Taxing District services regardless of their demographics or income levels.

Track Record/Monitor
The implementation and operation of the Special Taxing Districts are monitored by Liset Romero-Lopez, Chief of the Special Assessment Districts Division (Division) with PROS, and the financials are overseen by Angus Laney, PROS Budget Chief.

Delegation of Authority
This item authorizes the County Mayor or County Mayor’s designee, contingent upon Board approval of non-ad-valorem rates non-ad valorem assessment roll, to place the non-ad valorem assessments on the 2026 real property tax bills, subjecting the properties on which the special assessments are levied to the same collection procedures as for ad valorem taxes, including possible loss of title.

Background
Miami-Dade County (County) creates Special Taxing Districts, at the request of residents or developers, to provide public improvements and special services. Chapter 18 of the County Code (Code) provides for the legal framework of Special Taxing Districts. The County categorizes such improvements and services as follows:

1. Street Lighting - created in existing communities at their request and mandated by Code in new subdivisions;
2. Security Guard - provides stationary and/or roving patrols staffed by off-duty police officers or commercial guards;
3. Multipurpose Maintenance - includes, but is not limited to, landscape and lake maintenance; maintenance of swales, walls, and graffiti abatement for walls within or abutting the public rights-of-way line; and
4. Capital Improvement/Road Maintenance - provides for upgrades or improvements within public rights-of-way; examples include water/sewer, drainage, utilities and other roadway improvements.

The County is currently responsible for the management and operation of 1,103 active Special Taxing Districts, which are comprised of 268,326 folios. Of these districts, 957 are Street Lighting Districts, 24 are Security Guard Districts, 120 are Multipurpose Maintenance Districts, and 2 are Capital Improvement/Road Maintenance Districts. The special assessments are levied on a unit basis for security guard services, road maintenance and service relocations; square-footage basis for multipurpose maintenance services; and front-footage basis for street lighting services and gas pipeline services.

Because these non-ad valorem assessments are being collected for more than one year, and because the rates have not been increased, notice of these assessments will be provided to taxpayers by including the assessments in the Property Appraiser’s notice of proposed property taxes and proposed or adopted non-ad valorem assessments, pursuant to section 197.3632(6), Florida Statutes.

In accordance with section 18-19 of the Code, the Internal Compliance Department (ICD) has been conducting annual audits on Special Taxing Districts. The most recent audit conducted for FY 2024 resulted in no adverse findings. ICD continues to provide oversight and PROS is working cooperatively with ICD to address any recommendations for improving the program.

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Roy Coley
Chief Utilities and Regulatory Services Officer