Florida Senate - 2007 CS for SB 1020
By the Committee on Finance and Tax; and Senators Haridopolos,
Atwater, Storms, Deutch and Geller
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1 A bill to be entitled
2 An act relating to ad valorem taxation;
3 amending s. 200.001, F.S.; defining the term
4 "per capita Florida personal income"; amending
5 s. 200.065, F.S.; requiring that the property
6 appraiser provide instructions to the taxing
7 authorities for computing the rolled-back rate;
8 providing alternative methods of calculating
9 the millage rates for the 2007-2008 and
10 2008-2009 fiscal years; providing a single
11 method for calculating the millage rate
12 beginning in the 2009-2010 fiscal year;
13 providing that certain tax increment finance
14 payments, taxes levied for the payment of
15 bonds, and voted tax levies are exempt from the
16 limitations on millage rates; amending s.
17 218.63, F.S.; prohibiting a unit of local
18 government from participating in the allocation
19 of revenues from the local government half-cent
20 sales tax if the local government levies a
21 millage rate in excess of the maximum rate
22 allowed; amending ss. 192.0105, 193.1142,
23 194.037, and 1011.71, F.S., relating to
24 taxpayer rights, approval of the assessment
25 rolls, disclosure of tax impact, and school
26 district taxes; conforming cross-references;
27 providing for the Office of the Auditor General
28 or the Office of Program Policy Analysis and
29 Government Accountability to assist counties or
30 municipalities in implementing the revenue
31
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1 reductions required by the act; providing
2 appropriations; providing an effective date.
3
4 Be It Enacted by the Legislature of the State of Florida:
5
6 Section 1. Paragraph (h) is added to subsection (8) of
7 section 200.001, Florida Statutes, to read:
8 200.001 Millages; definitions and general
9 provisions.--
10 (8)
11 (h) "Per capita Florida personal income" means Florida
12 nominal personal income divided by the Florida resident
13 population for the previous calendar year, as reported by the
14 Office of Economic and Demographic Research by April 30 of
15 each year, and published by the Department of Revenue.
16 Section 2. Section 200.065, Florida Statutes, is
17 amended to read:
18 200.065 Method of fixing millage.--
19 (1) Upon completion of the assessment of all property
20 pursuant to s. 193.023, the property appraiser shall certify
21 to each taxing authority the taxable value within the
22 jurisdiction of the taxing authority. This certification shall
23 include a copy of the statement required to be submitted under
24 s. 195.073(3), as applicable to that taxing authority. The
25 form on which the certification is made shall include
26 instructions to each taxing authority describing the proper
27 method of computing a millage rate which, exclusive of new
28 construction, additions to structures, deletions, increases in
29 the value of improvements that have undergone a substantial
30 rehabilitation which increased the assessed value of such
31 improvements by at least 100 percent, and property added due
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1 to geographic boundary changes, will provide the same ad
2 valorem tax revenue for each taxing authority as was levied
3 during the prior year. That millage rate shall be known as the
4 "rolled-back rate." The property appraiser shall also include
5 instructions to each county or municipality describing the
6 proper method of computing the millage rates specified in
7 subsection (5) for the years to which that subsection applies.
8 The information provided pursuant to this subsection shall
9 also be sent to the tax collector by the property appraiser at
10 the time it is sent to each taxing authority.
11 (2) No millage shall be levied until a resolution or
12 ordinance has been approved by the governing board of the
13 taxing authority which resolution or ordinance must be
14 approved by the taxing authority according to the following
15 procedure:
16 (a)1. Upon preparation of a tentative budget, but
17 prior to adoption thereof, each taxing authority shall compute
18 a proposed millage rate necessary to fund the tentative budget
19 other than the portion of the budget to be funded from sources
20 other than ad valorem taxes. In computing proposed or final
21 millage rates, each taxing authority shall utilize not less
22 than 95 percent of the taxable value certified pursuant to
23 subsection (1).
24 2. The tentative budget of the county commission shall
25 be prepared and submitted in accordance with s. 129.03.
26 3. The tentative budget of the school district shall
27 be prepared and submitted in accordance with chapter 1011,
28 provided that the date of submission shall not be later than
29 24 days after certification of value pursuant to subsection
30 (1).
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1 4. Taxing authorities other than the county and school
2 district shall prepare and consider tentative and final
3 budgets in accordance with this section and applicable
4 provisions of law, including budget procedures applicable to
5 the taxing authority, provided such procedures do not conflict
6 with general law.
7 (b) Within 35 days after of certification of value
8 pursuant to subsection (1), each taxing authority shall advise
9 the property appraiser of its proposed millage rate, of its
10 rolled-back rate computed pursuant to subsection (1), and of
11 the date, time, and place at which a public hearing will be
12 held to consider the proposed millage rate and the tentative
13 budget. The property appraiser shall utilize this information
14 in preparing the notice of proposed property taxes pursuant to
15 s. 200.069. The deadline for mailing the notice shall be the
16 later of 55 days after certification of value pursuant to
17 subsection (1) or 10 days after either the date the tax roll
18 is approved or the interim roll procedures under s. 193.1145
19 are instituted. If the deadline for mailing the notice of
20 proposed property taxes is 10 days after the date the tax roll
21 is approved or the interim roll procedures are instituted, all
22 subsequent deadlines provided in this section shall be
23 extended. The number of days by which the deadlines shall be
24 extended shall equal the number of days by which the deadline
25 for mailing the notice of proposed taxes is extended beyond 55
26 days after certification. If any taxing authority fails to
27 provide the information required in this paragraph to the
28 property appraiser in a timely fashion, the taxing authority
29 may not levy shall be prohibited from levying a millage rate
30 greater than the rolled-back rate computed pursuant to
31 subsection (1) for the upcoming fiscal year, which rate shall
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1 be computed by the property appraiser and used in preparing
2 the notice of proposed property taxes.
3 (c) Within 80 days after of the certification of value
4 pursuant to subsection (1), but not earlier than 65 days after
5 certification, the governing body of each taxing authority
6 shall hold a public hearing on the tentative budget and
7 proposed millage rate. Prior to the conclusion of the
8 hearing, the governing body of the taxing authority shall
9 amend the tentative budget as it sees fit, adopt the amended
10 tentative budget, recompute its proposed millage rate, and
11 publicly announce the percent, if any, by which the recomputed
12 proposed millage rate exceeds the rolled-back rate computed
13 pursuant to subsection (1). That percent shall be
14 characterized as the percentage increase in property taxes
15 tentatively adopted by the governing body.
16 (d) Within 15 days after the meeting adopting the
17 tentative budget, the taxing authority shall advertise in a
18 newspaper of general circulation in the county as provided in
19 subsection (3), its intent to finally adopt a millage rate and
20 budget. A public hearing to finalize the budget and adopt a
21 millage rate shall be held not less than 2 days or more than 5
22 days after the day that the advertisement is first published.
23 During the hearing, the governing body of the taxing authority
24 shall amend the adopted tentative budget as it sees fit, adopt
25 a final budget, and adopt a resolution or ordinance stating
26 the millage rate to be levied. The resolution or ordinance
27 shall state the percent, if any, by which the millage rate to
28 be levied exceeds the rolled-back rate computed pursuant to
29 subsection (1), which shall be characterized as the percentage
30 increase in property taxes adopted by the governing body. The
31 adoption of the budget and the millage-levy resolution or
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1 ordinance shall be by separate votes. For each taxing
2 authority levying millage, the name of the taxing authority,
3 the rolled-back rate, the percentage increase, and the millage
4 rate to be levied shall be publicly announced prior to the
5 adoption of the millage-levy resolution or ordinance. In no
6 event may the millage rate adopted pursuant to this paragraph
7 exceed the millage rate tentatively adopted pursuant to
8 paragraph (c). If the rate tentatively adopted pursuant to
9 paragraph (c) exceeds the proposed rate provided to the
10 property appraiser pursuant to paragraph (b), or as
11 subsequently adjusted pursuant to subsection (11) (10), each
12 taxpayer within the jurisdiction of the taxing authority shall
13 be sent notice by first-class mail of his or her taxes under
14 the tentatively adopted millage rate and his or her taxes
15 under the previously proposed rate. The notice must be
16 prepared by the property appraiser, at the expense of the
17 taxing authority, and must generally conform to the
18 requirements of s. 200.069. If such additional notice is
19 necessary, its mailing must precede the hearing held pursuant
20 to this paragraph by not less than 10 days and not more than
21 15 days.
22 (e)1. In the hearings required pursuant to paragraphs
23 (c) and (d), the first substantive issue discussed shall be
24 the percentage increase in millage over the rolled-back rate
25 necessary to fund the budget, if any, and the specific
26 purposes for which ad valorem tax revenues are being
27 increased. During such discussion, the governing body shall
28 hear comments regarding the proposed increase and explain the
29 reasons for the proposed increase over the rolled-back rate.
30 The general public shall be allowed to speak and to ask
31 questions prior to adoption of any measures by the governing
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1 body. The governing body shall adopt its tentative or final
2 millage rate prior to adopting its tentative or final budget.
3 2. These hearings shall be held after 5 p.m. if
4 scheduled on a day other than Saturday. No hearing shall be
5 held on a Sunday. The county commission shall not schedule
6 its hearings on days scheduled for hearings by the school
7 board. The hearing dates scheduled by the county commission
8 and school board shall not be utilized by any other taxing
9 authority within the county for its public hearings. A
10 multicounty taxing authority shall make every reasonable
11 effort to avoid scheduling hearings on days utilized by the
12 counties or school districts within its jurisdiction. Tax
13 levies and budgets for dependent special taxing districts
14 shall be adopted at the hearings for the taxing authority to
15 which such districts are dependent, following such discussion
16 and adoption of levies and budgets for the superior taxing
17 authority. A taxing authority may adopt the tax levies for all
18 of its dependent special taxing districts, and may adopt the
19 budgets for all of its dependent special taxing districts, by
20 a single unanimous vote. However, if a member of the general
21 public requests that the tax levy or budget of a dependent
22 special taxing district be separately discussed and separately
23 adopted, the taxing authority shall discuss and adopt that tax
24 levy or budget separately. If, due to circumstances beyond the
25 control of the taxing authority, the hearing provided for in
26 paragraph (d) is recessed, the taxing authority shall publish
27 a notice in a newspaper of general paid circulation in the
28 county. The notice shall state the time and place for the
29 continuation of the hearing and shall be published at least 2
30 days but not more than 5 days prior to the date the hearing
31 will be continued.
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1 (f)1. Notwithstanding any provisions of paragraph (c)
2 to the contrary, each school district shall advertise its
3 intent to adopt a tentative budget in a newspaper of general
4 circulation pursuant to subsection (3) within 29 days after of
5 certification of value pursuant to subsection (1). Not less
6 than 2 days or more than 5 days thereafter, the district shall
7 hold a public hearing on the tentative budget pursuant to the
8 applicable provisions of paragraph (c).
9 2. Notwithstanding any provisions of paragraph (b) to
10 the contrary, each school district shall advise the property
11 appraiser of its recomputed proposed millage rate within 35
12 days after of certification of value pursuant to subsection
13 (1). The recomputed proposed millage rate of the school
14 district shall be considered its proposed millage rate for the
15 purposes of paragraph (b).
16 3. Notwithstanding any provisions of paragraph (d) to
17 the contrary, each school district shall hold a public hearing
18 to finalize the budget and adopt a millage rate within 80 days
19 after of certification of value pursuant to subsection (1),
20 but not earlier than 65 days after certification. The hearing
21 shall be held in accordance with the applicable provisions of
22 paragraph (d), except that a newspaper advertisement need not
23 precede the hearing.
24 (g) Notwithstanding other provisions of law to the
25 contrary, a taxing authority may:
26 1. Expend moneys based on its tentative budget after
27 adoption pursuant to paragraph (c) and until such time as its
28 final budget is adopted pursuant to paragraph (d), only if the
29 fiscal year of the taxing authority begins prior to adoption
30 of the final budget or, in the case of a school district, if
31 the fall term begins prior to adoption of the final budget; or
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1 2. Readopt its prior year's adopted final budget, as
2 amended, and expend moneys based on that budget until such
3 time as its tentative budget is adopted pursuant to paragraph
4 (c), only if the fiscal year of the taxing authority begins
5 prior to adoption of the tentative budget. The readopted
6 budget shall be adopted by resolution without notice pursuant
7 to this section at a duly constituted meeting of the governing
8 body.
9 (3) The advertisement shall be no less than
10 one-quarter page in size of a standard size or a tabloid size
11 newspaper, and the headline in the advertisement shall be in a
12 type no smaller than 18 point. The advertisement shall not be
13 placed in that portion of the newspaper where legal notices
14 and classified advertisements appear. The advertisement shall
15 be published in a newspaper of general paid circulation in the
16 county or in a geographically limited insert of such
17 newspaper. The geographic boundaries in which such insert is
18 circulated shall include the geographic boundaries of the
19 taxing authority. It is the legislative intent that, whenever
20 possible, the advertisement appear in a newspaper that is
21 published at least 5 days a week unless the only newspaper in
22 the county is published less than 5 days a week, or that the
23 advertisement appear in a geographically limited insert of
24 such newspaper which insert is published throughout the taxing
25 authority's jurisdiction at least twice each week. It is
26 further the legislative intent that the newspaper selected be
27 one of general interest and readership in the community and
28 not one of limited subject matter, pursuant to chapter 50.
29 (a) For taxing authorities other than school districts
30 that which have tentatively adopted a millage rate in excess
31 of 100 percent of the rolled-back rate computed pursuant to
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1 subsection (1), the advertisement shall be in the following
2 form:
3
4 NOTICE OF PROPOSED TAX INCREASE
5
6 The ...(name of the taxing authority)... has
7 tentatively adopted a measure to increase its property tax
8 levy.
9 Last year's property tax levy:
10 A. Initially proposed tax levy.............$XX,XXX,XXX
11 B. Less tax reductions due to Value Adjustment Board
12 and other assessment changes.....................($XX,XXX,XXX)
13 C. Actual property tax levy................$XX,XXX,XXX
14 This year's proposed tax levy......................$XX,XXX,XXX
15 All concerned citizens are invited to attend a public
16 hearing on the tax increase to be held on ...(date and
17 time)... at ...(meeting place)....
18 A FINAL DECISION on the proposed tax increase and the
19 budget will be made at this hearing.
20
21 (b) In all instances in which the provisions of
22 paragraph (a) are inapplicable for taxing authorities other
23 than school districts, the advertisement shall be in the
24 following form:
25
26 NOTICE OF BUDGET HEARING
27
28 The ...(name of taxing authority)... has tentatively
29 adopted a budget for ...(fiscal year).... A public hearing to
30 make a FINAL DECISION on the budget AND TAXES will be held on
31 ...(date and time)... at ...(meeting place)....
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1
2 (c) For school districts that which have proposed a
3 millage rate in excess of 100 percent of the rolled-back rate
4 computed pursuant to subsection (1) and that which propose to
5 levy nonvoted millage in excess of the minimum amount required
6 pursuant to s. 1011.60(6), the advertisement shall be in the
7 following form:
8
9 NOTICE OF PROPOSED TAX INCREASE
10
11 The ...(name of school district)... will soon consider
12 a measure to increase its property tax levy.
13 Last year's property tax levy:
14 A. Initially proposed tax levy.............$XX,XXX,XXX
15 B. Less tax reductions due to Value Adjustment Board
16 and other assessment changes.....................($XX,XXX,XXX)
17 C. Actual property tax levy................$XX,XXX,XXX
18 This year's proposed tax levy......................$XX,XXX,XXX
19 A portion of the tax levy is required under state law
20 in order for the school board to receive $...(amount A)... in
21 state education grants. The required portion has ...(increased
22 or decreased)... by ...(amount B)... percent and represents
23 approximately ...(amount C)... of the total proposed taxes.
24 The remainder of the taxes is proposed solely at the
25 discretion of the school board.
26 All concerned citizens are invited to a public hearing
27 on the tax increase to be held on ...(date and time)... at
28 ...(meeting place)....
29 A DECISION on the proposed tax increase and the budget
30 will be made at this hearing.
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1 1. AMOUNT A shall be an estimate, provided by the
2 Department of Education, of the amount to be received in the
3 current fiscal year by the district from state appropriations
4 for the Florida Education Finance Program.
5 2. AMOUNT B shall be the percent increase over the
6 rolled-back rate necessary to levy only the required local
7 effort in the current fiscal year, computed as though in the
8 preceding fiscal year only the required local effort was
9 levied.
10 3. AMOUNT C shall be the quotient of required
11 local-effort millage divided by the total proposed nonvoted
12 millage, rounded to the nearest tenth and stated in words;
13 however, the stated amount shall not exceed nine-tenths.
14
15 (d) For school districts that which have proposed a
16 millage rate in excess of 100 percent of the rolled-back rate
17 computed pursuant to subsection (1) and that which propose to
18 levy as nonvoted millage only the minimum amount required
19 pursuant to s. 1011.60(6), the advertisement shall be the same
20 as provided in paragraph (c), except that the second and third
21 paragraphs shall be replaced with the following paragraph:
22
23 This increase is required under state law in order for
24 the school board to receive $...(amount A)... in state
25 education grants.
26
27 (e) In all instances in which the provisions of
28 paragraphs (c) and (d) are inapplicable for school districts,
29 the advertisement shall be in the following form:
30
31 NOTICE OF BUDGET HEARING
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1
2 The ...(name of school district)... will soon consider
3 a budget for ...(fiscal year).... A public hearing to make a
4 DECISION on the budget AND TAXES will be held on ...(date and
5 time)... at ...(meeting place)....
6
7 (f) In lieu of publishing the notice set out in this
8 subsection, the taxing authority may mail a copy of the notice
9 to each elector residing within the jurisdiction of the taxing
10 authority.
11 (g) In the event that the mailing of the notice of
12 proposed property taxes is delayed beyond September 3 in a
13 county, any multicounty taxing authority which levies ad
14 valorem taxes within that county shall advertise its intention
15 to adopt a tentative budget and millage rate in a newspaper of
16 paid general circulation within that county, as provided in
17 this subsection, and shall hold the hearing required pursuant
18 to paragraph (2)(c) not less than 2 days or more than 5 days
19 thereafter, and not later than September 18. The advertisement
20 shall be in the following form, unless the proposed millage
21 rate is less than or equal to the rolled-back rate, computed
22 pursuant to subsection (1), in which case the advertisement
23 shall be as provided in paragraph (e):
24
25 NOTICE OF TAX INCREASE
26
27 The ...(name of the taxing authority)... proposes to
28 increase its property tax levy by ...(percentage of increase
29 over rolled-back rate)... percent.
30
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1 All concerned citizens are invited to attend a public
2 hearing on the proposed tax increase to be held on ...(date
3 and time)... at ...(meeting place)....
4
5 (h) In no event shall any taxing authority add to or
6 delete from the language of the advertisements as specified
7 herein unless expressly authorized by law, except that, if an
8 increase in ad valorem tax rates will affect only a portion of
9 the jurisdiction of a taxing authority, advertisements may
10 include a map or geographical description of the area to be
11 affected and the proposed use of the tax revenues under
12 consideration. The advertisements required herein shall not be
13 accompanied, preceded, or followed by other advertising or
14 notices which conflict with or modify the substantive content
15 prescribed herein.
16 (i) The advertisements required pursuant to paragraphs
17 (b) and (e) need not be one-quarter page in size or have a
18 headline in type no smaller than 18 point.
19 (j) The amounts to be published as percentages of
20 increase over the rolled-back rate pursuant to this subsection
21 shall be based on aggregate millage rates and shall exclude
22 voted millage levies unless expressly provided otherwise in
23 this subsection.
24 (k) Any taxing authority that which will levy an ad
25 valorem tax for an upcoming budget year but that does not levy
26 an ad valorem tax currently shall, in the advertisement
27 specified in paragraph (a), paragraph (c), paragraph (d), or
28 paragraph (g), replace the phrase "increase its property tax
29 levy by ...(percentage of increase over rolled-back rate)...
30 percent" with the phrase "impose a new property tax levy of
31 $...(amount)... per $1,000 value."
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1 (l) Any advertisement required pursuant to this
2 section shall be accompanied by an adjacent notice meeting the
3 budget summary requirements of s. 129.03(3)(b). Except for
4 those taxing authorities proposing to levy ad valorem taxes
5 for the first time, the following statement shall appear in
6 the budget summary in boldfaced type immediately following the
7 heading, if the applicable percentage is greater than zero:
8
9 THE PROPOSED OPERATING BUDGET EXPENDITURES OF ...(name
10 of taxing authority)... ARE ...(percent rounded to one decimal
11 place)... MORE THAN LAST YEAR'S TOTAL OPERATING EXPENDITURES.
12
13 For purposes of this paragraph, "proposed operating budget
14 expenditures" or "operating expenditures" means all moneys of
15 the local government, including dependent special districts,
16 that:
17 1. Were or could be expended during the applicable
18 fiscal year, or
19 2. Were or could be retained as a balance for future
20 spending in the fiscal year.
21
22 Provided, however, those moneys held in or used in trust,
23 agency, or internal service funds, and expenditures of bond
24 proceeds for capital outlay or for advanced refunded debt
25 principal, shall be excluded.
26 (4) The resolution or ordinance approved in the manner
27 provided for in this section shall be forwarded to the
28 property appraiser and the tax collector within 3 days after
29 the adoption of such resolution or ordinance. No millage other
30 than that approved by referendum may be levied until the
31 resolution or ordinance to levy required in subsection (2) is
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1 approved by the governing board of the taxing authority and
2 submitted to the property appraiser and the tax collector. The
3 receipt of the resolution or ordinance by the property
4 appraiser shall be considered official notice of the millage
5 rate approved by the taxing authority, and that millage rate
6 shall be the rate applied by the property appraiser in
7 extending the rolls pursuant to s. 193.122, subject to the
8 provisions of subsection (6) (5). These submissions shall be
9 made within 101 days after of certification of value pursuant
10 to subsection (1).
11 (5)(a) A county or municipality may not levy a millage
12 rate for the 2007-2008 fiscal year which is in excess of the
13 greater of:
14 1. The rate that will provide ad valorem tax revenue
15 calculated as follows:
16 a. Property taxes levied against the 2005 tax roll
17 adjusted to the amount that would have been levied against the
18 2006 tax roll at the 2006 rolled-back rate and further
19 adjusted by the annual percentage change in per capita Florida
20 personal income in the 2005 calendar year; and
21 b. The lesser of the amount in sub-subparagraph a. or
22 the actual ad valorem tax levy for the 2006-2007 fiscal year,
23 further adjusted to the amount that would result from levying
24 the 2007 rolled-back rate based on the amount calculated in
25 1., and further adjusted by the annual percentage change in
26 per capita Florida personal income in the 2006 calendar year;
27 or
28 2. The rate that will provide the same ad valorem tax
29 revenue as was levied in the 2006-2007 fiscal year.
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1 (b) A county or municipality may not levy a millage
2 rate for the 2008-2009 fiscal year which is in excess of the
3 greater of:
4 1. The rolled-back rate based on the previous year's
5 maximum tax rate; or
6 2. Eighty-five percent of the rate that will provide
7 the ad valorem tax revenue that would be raised by applying
8 the millage rate for the 2006-2007 fiscal year to the 2008 tax
9 roll.
10 (c) Beginning in the 2009-2010 fiscal year, a county
11 or municipality may not levy a millage rate in excess of the
12 rolled-back rate based on the previous year's maximum tax
13 rate, adjusted for growth in per capita Florida personal
14 income of state residents, unless the rate is approved by a
15 two-thirds vote of the governing body of the county or
16 municipality or approved by referendum of the voters.
17
18 Tax increment finance payments made by a local government
19 pursuant to s. 163.387 shall be excluded from the calculation
20 of maximum millage rates under this subsection. Taxes levied
21 for the payment of bonds issued pursuant to s. 12, Art. VII of
22 the State Constitution or levied for periods not longer than 2
23 years when authorized by a vote of the electors and taxes
24 levied by a municipality or municipal services taxing unit
25 that has levied ad valorem taxes for less than 5 years are not
26 subject to the limitation on millage rates provided in this
27 subsection.
28 (6)(5) Prior to extension of the rolls pursuant to s.
29 193.122, the property appraiser shall notify each taxing
30 authority of the aggregate change in the assessment roll, if
31 any, from that certified pursuant to subsection (1),
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1 including, but not limited to, those changes which result from
2 actions by the value adjustment board or from corrections of
3 errors in the assessment roll. Municipalities, counties,
4 school boards, and water management districts may adjust
5 administratively their adopted millage rate without a public
6 hearing if the taxable value within the jurisdiction of the
7 taxing authority as certified pursuant to subsection (1) is at
8 variance by more than 1 percent with the taxable value shown
9 on the roll to be extended. Any other taxing authority may
10 adjust administratively its adopted millage rate without a
11 public hearing if the taxable value within the jurisdiction of
12 the taxing authority as certified pursuant to subsection (1)
13 is at variance by more than 3 percent with the taxable value
14 shown on the roll to be extended. The adjustment shall be
15 such that the taxes computed by applying the adopted rate
16 against the certified taxable value are equal to the taxes
17 computed by applying the adjusted adopted rate to the taxable
18 value on the roll to be extended. However, no adjustment
19 shall be made to levies required by law to be a specific
20 millage amount. Not later than 3 days after receipt of
21 notification pursuant to this subsection, each affected taxing
22 authority shall certify to the property appraiser its adjusted
23 adopted rate. Failure to so certify shall constitute waiver
24 of the adjustment privilege.
25 (7)(6) Nothing contained in this section shall serve
26 to extend or authorize any millage in excess of the maximum
27 millage permitted by law or prevent the reduction of millage.
28 (8)(7) The property appraiser shall deliver to the
29 presiding officer of each taxing authority within the county,
30 on June 1, an estimate of the total assessed value of
31
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1 nonexempt property for the current year for budget planning
2 purposes.
3 (9)(8) Multicounty taxing authorities are subject to
4 the provisions of this section. The term "taxable value" means
5 the taxable value of all property subject to taxation by the
6 authority. If a multicounty taxing authority has not received
7 a certification pursuant to subsection (1) from a county by
8 July 15, it shall compute its proposed millage rate and
9 rolled-back rate based upon estimates of taxable value
10 supplied by the Department of Revenue. All dates for public
11 hearings and advertisements specified in this section shall,
12 with respect to multicounty taxing authorities, be computed as
13 though certification of value pursuant to subsection (1) were
14 made July 1. The multicounty district shall add the following
15 sentence to the advertisement set forth in paragraphs (3)(a)
16 and (g): This tax increase is applicable to ...(name of
17 county or counties)....
18 (10)(9)(a) In addition to the notice required in
19 subsection (3), a district school board shall publish a second
20 notice of intent to levy additional taxes under s. 1011.71(2).
21 Such notice shall specify the projects or number of school
22 buses anticipated to be funded by such additional taxes and
23 shall be published in the size, within the time periods,
24 adjacent to, and in substantial conformity with the
25 advertisement required under subsection (3). The projects
26 shall be listed in priority within each category as follows:
27 construction and remodeling; maintenance, renovation, and
28 repair; motor vehicle purchases; new and replacement
29 equipment; payments for educational facilities and sites due
30 under a lease-purchase agreement; payments for renting and
31 leasing educational facilities and sites; payments of loans
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1 approved pursuant to ss. 1011.14 and 1011.15; payment of costs
2 of compliance with environmental statutes and regulations;
3 payment of costs of leasing relocatable educational
4 facilities; and payments to private entities to offset the
5 cost of school buses pursuant to s. 1011.71(2)(i). The
6 additional notice shall be in the following form, except that
7 if the district school board is proposing to levy the same
8 millage under s. 1011.71(2) which it levied in the prior year,
9 the words "continue to" shall be inserted before the word
10 "impose" in the first sentence, and except that the second
11 sentence of the second paragraph shall be deleted if the
12 district is advertising pursuant to paragraph (3)(e):
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14 NOTICE OF TAX FOR SCHOOL
15 CAPITAL OUTLAY
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17 The ...(name of school district)... will soon consider
18 a measure to impose a ...(number)... mill property tax for the
19 capital outlay projects listed herein.
20 This tax is in addition to the school board's proposed
21 tax of ...(number)... mills for operating expenses and is
22 proposed solely at the discretion of the school board. THE
23 PROPOSED COMBINED SCHOOL BOARD TAX INCREASE FOR BOTH OPERATING
24 EXPENSES AND CAPITAL OUTLAY IS SHOWN IN THE ADJACENT NOTICE.
25 The capital outlay tax will generate approximately
26 $...(amount)..., to be used for the following projects:
27
28 ...(list of capital outlay projects)...
29
30 All concerned citizens are invited to a public hearing
31 to be held on ...(date and time)... at ...(meeting place)....
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1 A DECISION on the proposed CAPITAL OUTLAY TAXES will be
2 made at this hearing.
3
4 (b) In the event a school district needs to amend the
5 list of capital outlay projects previously advertised and
6 adopted, a notice of intent to amend the notice of tax for
7 school capital outlay shall be published in conformity with
8 the advertisement required in subsection (3). A public
9 hearing to adopt the amended project list shall be held not
10 less than 2 days nor more than 5 days after the day the
11 advertisement is first published. The projects should be
12 listed under each category of new, amended, or deleted
13 projects in the same order as required in paragraph (a). The
14 notice shall appear in the following form, except that any of
15 the categories of new, amended, or deleted projects may be
16 omitted if not appropriate for the changes proposed:
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18 AMENDED NOTICE OF TAX FOR
19 SCHOOL CAPITAL OUTLAY
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21 The School Board of ...(name)... County will soon
22 consider a measure to amend the use of property tax for the
23 capital outlay projects previously advertised for the
24 ...(year)... to ...(year)... school year.
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26 New projects to be funded:
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28 ...(list of capital outlay projects)...
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30 Amended projects to be funded:
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1 ...(list of capital outlay projects)...
2
3 Projects to be deleted:
4
5 ...(list of capital outlay projects)...
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7 All concerned citizens are invited to a public hearing
8 to be held on ...(date and time)... at ...(meeting place)....
9 A DECISION on the proposed amendment to the projects
10 funded from CAPITAL OUTLAY TAXES will be made at this meeting.
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12 (11)(10) Notwithstanding the provisions of paragraph
13 (2)(b) and s. 200.069(4)(c) to the contrary, the proposed
14 millage rates provided to the property appraiser by the taxing
15 authority, except for millage rates adopted by referendum, for
16 rates authorized by s. 1011.71, and for rates required by law
17 to be in a specified millage amount, shall be adjusted in the
18 event that a review notice is issued pursuant to s.
19 193.1142(4) and the taxable value on the approved roll is at
20 variance with the taxable value certified pursuant to
21 subsection (1). The adjustment shall be made by the property
22 appraiser, who shall notify the taxing authorities affected by
23 the adjustment within 5 days of the date the roll is approved
24 pursuant to s. 193.1142(4). The adjustment shall be such as
25 to provide for no change in the dollar amount of taxes levied
26 from that initially proposed by the taxing authority.
27 (12)(11) The time periods specified in this section
28 shall be determined by using the date of certification of
29 value pursuant to subsection (1) or July 1, whichever date is
30 later, as day 1. The time periods shall be considered
31 directory and may be shortened, provided:
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1 (a) No public hearing which is preceded by a mailed
2 notice occurs earlier than 10 days following the mailing of
3 such notice;
4 (b) Any public hearing preceded by a newspaper
5 advertisement is held not less than 2 days or more than 5 days
6 following publication of such advertisement; and
7 (c) The property appraiser coordinates such shortening
8 of time periods and gives written notice to all affected
9 taxing authorities; however, no taxing authority shall be
10 denied its right to the full time periods allowed in this
11 section.
12 (13)(12)(a) Any taxing authority in violation of this
13 section shall be subject to forfeiture of state funds
14 otherwise available to it for the 12 months following a
15 determination of noncompliance by the appropriate state
16 agency.
17 (b) Within 30 days after of the deadline for
18 certification of compliance required by s. 200.068, the
19 department shall notify any taxing authority in violation of
20 this section that it is subject to paragraph (c). Except for
21 revenues from voted levies or levies imposed pursuant to s.
22 1011.60(6), the revenues of any taxing authority in violation
23 of this section collected in excess of the rolled-back rate
24 shall be held in escrow until the process required by
25 paragraph (c) is completed and approved by the department. The
26 department shall direct the tax collector to so hold such
27 funds.
28 (c) Any taxing authority so noticed by the department
29 shall repeat the hearing and notice process required by
30 paragraph (2)(d), except that:
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1 1. The advertisement shall appear within 15 days of
2 notice from the department.
3 2. The advertisement, in addition to meeting the
4 requirements of subsection (3), shall contain the following
5 statement in boldfaced type immediately after the heading:
6
7 THE PREVIOUS NOTICE PLACED BY THE ...(name of taxing
8 authority)... HAS BEEN DETERMINED BY THE DEPARTMENT OF REVENUE
9 TO BE IN VIOLATION OF THE LAW, NECESSITATING THIS SECOND
10 NOTICE.
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12 3. The millage newly adopted at this hearing shall not
13 be forwarded to the tax collector or property appraiser and
14 may not exceed the rate previously adopted.
15 4. If the newly adopted millage is less than the
16 amount previously forwarded pursuant to subsection (4), any
17 moneys collected in excess of the new levy shall be held in
18 reserve until the subsequent fiscal year and shall then be
19 utilized to reduce ad valorem taxes otherwise necessary.
20 (14)(13)(a) If the notice of proposed property taxes
21 mailed to taxpayers under this section contains an error, the
22 property appraiser, in lieu of mailing a corrected notice to
23 all taxpayers, may correct the error by mailing a short form
24 of the notice to those taxpayers affected by the error and its
25 correction. The notice shall be prepared by the property
26 appraiser at the expense of the taxing authority which caused
27 the error or at the property appraiser's expense if he or she
28 caused the error. The form of the notice must be approved by
29 the executive director of the Department of Revenue or the
30 executive director's designee. If the error involves only the
31 date and time of the public hearings required by this section,
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1 the property appraiser, with the permission of the taxing
2 authority affected by the error, may correct the error by
3 advertising the corrected information in a newspaper of
4 general circulation in the county as provided in subsection
5 (3).
6 (b) Errors that may be corrected in this manner are:
7 1. Incorrect location, time, or date of a public
8 hearing.
9 2. Incorrect assessed, exempt, or taxable value.
10 3. Incorrect amount of taxes as reflected in column
11 one, column two, or column three of the notice; and
12 4. Any other error as approved by the executive
13 director of the Department of Revenue or the executive
14 director's designee.
15 (15)(14) The provisions of this section shall apply to
16 all taxing authorities in this state which levy ad valorem
17 taxes, and shall control over any special law which is
18 inconsistent or in conflict with this section, except to the
19 extent the special law expressly exempts a taxing authority
20 from the provisions of this section. This subsection is a
21 clarification of existing law, and in the absence of such
22 express exemption, no past or future budget or levy of taxes
23 shall be set aside upon the ground that the taxing authority
24 failed to comply with any special law prescribing a schedule
25 or procedure for such adoption which is inconsistent or in
26 conflict with the provisions of this section.
27 Section 3. Subsection (3) is added to section 218.63,
28 Florida Statutes, to read:
29 218.63 Participation requirements.--
30 (3) If a unit of local government in any year levies a
31 millage rate in excess of the maximum millage rate allowed for
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1 that year under s. 200.065(5), that unit of local government
2 may not participate in the allocation of local government
3 half-cent sales tax revenues during the next fiscal year.
4 Section 4. Paragraph (a) of subsection (1) of section
5 192.0105, Florida Statutes, is amended to read:
6 192.0105 Taxpayer rights.--There is created a Florida
7 Taxpayer's Bill of Rights for property taxes and assessments
8 to guarantee that the rights, privacy, and property of the
9 taxpayers of this state are adequately safeguarded and
10 protected during tax levy, assessment, collection, and
11 enforcement processes administered under the revenue laws of
12 this state. The Taxpayer's Bill of Rights compiles, in one
13 document, brief but comprehensive statements that summarize
14 the rights and obligations of the property appraisers, tax
15 collectors, clerks of the court, local governing boards, the
16 Department of Revenue, and taxpayers. Additional rights
17 afforded to payors of taxes and assessments imposed under the
18 revenue laws of this state are provided in s. 213.015. The
19 rights afforded taxpayers to assure that their privacy and
20 property are safeguarded and protected during tax levy,
21 assessment, and collection are available only insofar as they
22 are implemented in other parts of the Florida Statutes or
23 rules of the Department of Revenue. The rights so guaranteed
24 to state taxpayers in the Florida Statutes and the
25 departmental rules include:
26 (1) THE RIGHT TO KNOW.--
27 (a) The right to be mailed notice of proposed property
28 taxes and proposed or adopted non-ad valorem assessments (see
29 ss. 194.011(1), 200.065(2)(b) and (d) and (14)(a) (13)(a), and
30 200.069). The notice must also inform the taxpayer that the
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1 final tax bill may contain additional non-ad valorem
2 assessments (see s. 200.069(10)).
3 Section 5. Subsection (5) of section 193.1142, Florida
4 Statutes, is amended to read:
5 193.1142 Approval of assessment rolls.--
6 (5) Whenever an assessment roll submitted to the
7 department is returned to the property appraiser for
8 additional evaluation, a review notice shall be issued for the
9 express purpose of the adjustment provided in s. 200.065(11)
10 s. 200.065(10).
11 Section 6. Paragraph (f) of subsection (1) of section
12 194.037, Florida Statutes, is amended to read:
13 194.037 Disclosure of tax impact.--
14 (1) After hearing all petitions, complaints, appeals,
15 and disputes, the clerk shall make public notice of the
16 findings and results of the board in at least a quarter-page
17 size advertisement of a standard size or tabloid size
18 newspaper, and the headline shall be in a type no smaller than
19 18 point. The advertisement shall not be placed in that
20 portion of the newspaper where legal notices and classified
21 advertisements appear. The advertisement shall be published in
22 a newspaper of general paid circulation in the county. The
23 newspaper selected shall be one of general interest and
24 readership in the community, and not one of limited subject
25 matter, pursuant to chapter 50. The headline shall read: TAX
26 IMPACT OF VALUE ADJUSTMENT BOARD. The public notice shall list
27 the members of the value adjustment board and the taxing
28 authorities to which they are elected. The form shall show, in
29 columnar form, for each of the property classes listed under
30 subsection (2), the following information, with appropriate
31 column totals:
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1 (f) In the sixth column, the net shift in taxes to
2 parcels not granted relief by the board. The shift shall be
3 computed as the amount shown in column 5 multiplied by the
4 applicable millage rates adopted by the taxing authorities in
5 hearings held pursuant to s. 200.065(2)(d) or adopted by vote
6 of the electors pursuant to s. 9(b) or s. 12, Art. VII of the
7 State Constitution, but without adjustment as authorized
8 pursuant to s. 200.065(6) s. 200.065(5). If for any taxing
9 authority the hearing has not been completed at the time the
10 notice required herein is prepared, the millage rate used
11 shall be that adopted in the hearing held pursuant to s.
12 200.065(2)(c).
13 Section 7. Paragraph (i) of subsection (2) of section
14 1011.71, Florida Statutes, is amended to read:
15 1011.71 District school tax.--
16 (2) In addition to the maximum millage levy as
17 provided in subsection (1), each school board may levy not
18 more than 2 mills against the taxable value for school
19 purposes for district schools, including charter schools at
20 the discretion of the school board, to fund:
21 (i) Payment of the cost of school buses when a school
22 district contracts with a private entity to provide student
23 transportation services if the district meets the requirements
24 of this paragraph.
25 1. The district's contract must require that the
26 private entity purchase, lease-purchase, or lease, and operate
27 and maintain, one or more school buses of a specific type and
28 size that meet the requirements of s. 1006.25.
29 2. Each such school bus must be used for the daily
30 transportation of public school students in the manner
31 required by the school district.
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1 3. Annual payment for each such school bus may not
2 exceed 10 percent of the purchase price of the state pool bid.
3 4. The proposed expenditure of the funds for this
4 purpose must have been included in the district school board's
5 notice of proposed tax for school capital outlay as provided
6 in s. 200.065(10) s. 200.065(9).
7
8 Violations of these expenditure provisions shall result in an
9 equal dollar reduction in the Florida Education Finance
10 Program (FEFP) funds for the violating district in the fiscal
11 year following the audit citation.
12 Section 8. If the governing board of any county or
13 municipality determines, by a majority vote, that it needs
14 assistance to implement the revenue reductions required by
15 this act, the governing board may request technical financial
16 assistance from the Office of the Auditor General or the
17 Office of Program Policy Analysis and Government
18 Accountability. Within 15 days after receiving such a request,
19 the Auditor General or OPPAGA shall designate a group of staff
20 members or consultants to assist that county or municipality.
21 Such assistance shall be limited to those actions necessary to
22 ensure that essential services are provided at appropriate
23 levels. Other state agencies and local governments shall
24 provide information as requested by the Auditor General or
25 OPPAGA in providing assistance under this section. Within 45
26 days after receiving the initial request, the Auditor General
27 or OPPAGA shall submit its final recommendations to the county
28 or municipality.
29 Section 9. The sum of $250,000 nonrecurring general
30 revenue is appropriated to the Office of Program Policy
31 Analysis and Government Accountability for purposes of
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1 implementing section 8 of this act. The sum of $250,000 in
2 nonrecurring general revenue is appropriated to the Office of
3 the Auditor General for purposes of implementing section 8 of
4 this act.
5 Section 10. This act shall take effect July 1, 2007.
6
7 STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
COMMITTEE SUBSTITUTE FOR
8 SB 1020
9
10 The committee substitute limits the millage rates that may be
levied by cities and counties, and prohibits participation in
11 the allocation of the half-cent sales tax revenue for the
following fiscal year for any local government that exceeds
12 the allowable millage rate. It provides that any county or
municipality that exceeds the maximum millage rate allowed by
13 s. 200.065(5) will not receive funds from the half-cent
revenue-sharing program for the next fiscal year. It provides
14 that the Auditor General or OPPAGA will provide technical
financial assistance to counties and municipalities, at their
15 request, to assist them in providing appropriate levels of
essential services, and appropriates $250,000 each to the
16 Auditor General and OPPAGA to fund the assistance.
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