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Office of Program Policy Analysis and Government Accountability

Miami-Dade’s Discretionary Surtax Supports Affordable Housing for Low-income Residents; Recent Changes Will Improve the Program, Report No. 17-08, June 2017
Full report in PDF format

  • Since OPPAGA’s 2012 report, discretionary surtax program administrative costs have met statutory requirements. During the review period, administrative costs comprised less than 10% of the total surtax revenues. However, expenditure requirements for homeownership programs have not been met in recent years. For most of the review period, program expenditures did not meet the statutory requirement that no less than 35% of funds be used for homeownership.
  • Loan collectability also remains an issue and 37% of loans in repayment are in default or there is lack of payment due to project cash flow. During the review period, $4.9 million in loans were written off as uncollectable. However, the county has recently made several changes to reduce risk and improve collectability of surtax loans.
  • Performance data is now being collected but is not yet reported to policy makers in a consistent manner. Program officials report that they are revising internal policies and procedures and plan to implement a new reporting procedure that will summarize program performance information.
  • OPPAGA analysis found that surtax funds have financed affordable rental housing projects in areas of Miami-Dade County where a majority of the renter population is low income and cost burdened. We also found that surtax funds have provided rental housing in low-income areas where over 25% of the renter population is severely cost burdened.

Which Government Program Summaries contain related information?

Community Development
Community Development

What other OPPAGA-related materials are available?

  • Report No. 12-08 Miami-Dade’s Discretionary Surtax Provides Benefits; Accountability Processes Should Be Improved,published in June 2012.

Copies of this report in print or alternate accessible format may be obtained by telephone (850/488-0021), by FAX (850/487-9213), in person, or by mail (OPPAGA Report Production, Claude Pepper Building, Room 312, 111 W. Madison St., Tallahassee, FL 32399-1475).
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