TITLE
RESOLUTION APPROVING EXTENSION OF 2026 REAL AND PERSONAL PROPERTY TAX ROLLS AND ISSUANCE OF TAX BILLS PRIOR TO COMPLETION OF THE VALUE ADJUSTMENT BOARD HEARINGS; AND AUTHORIZING THE MIAMI-DADE COUNTY OFFICE OF THE TAX COLLECTOR TO CONDUCT COUNTY BUSINESS AT ALL TAX COLLECTOR BRANCH OFFICES

BODY
WHEREAS, the Property Appraiser of Miami-Dade County will not have completed final certification to the Miami-Dade County Office of the Tax Collector (�Tax Collector�), of the 2026 Real and Tangible Personal Property Tax Rolls until after the Value Adjustment Board concludes all of its hearings; and
WHEREAS, in order to continue the orderly funding of all taxing authorities, tax bills must be mailed on or before November 1; and
WHEREAS, section 197.323(1) of the Florida Statutes authorizes the Board, upon request of the Tax Collector, and by majority vote, to order the roll extended prior to completion of the Value Adjustment Board (�VAB�) hearings, if completion of such hearings is the only reason for a delay in the issuance of the tax bills beyond November 1; and
WHEREAS, section 197.323 of the Florida Statutes further provides that, for any parcel for which tax liability is subsequently altered as a result of a VAB hearing, the Tax Collector shall resolve the matter following the procedures used for correction of errors; and
WHEREAS, pursuant to section 197.332(2) of the Florida Statutes, the Tax Collector may hire staff and equip branch offices to conduct County business, if authorized to do so by resolution of this Board,
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF MIAMI-DADE COUNTY, FLORIDA, that
Section 1. The 2026 Real and Personal Property Tax Rolls shall be extended as soon as practically possible and prior to completion of the VAB hearings in order that 2026 tax bills may be mailed on or before November 1st, 2026.
Section 2. For any parcel for which tax liability is subsequently altered as a result of the hearings, the Tax Collector shall resolve the matter following the procedures used for correction of errors in accordance with section 197.323 of the Florida Statutes.
Section 3. The Tax Collector shall be authorized to conduct County business, including but not limited to collecting taxes, at all Tax Collector branch office locations.