HomeMy WebLinkAboutMemo - Public HearingsTO: All Property Appraisers, Tax Collectors, and Taxing Authorities
FROM: Florida Department of Revenue
Property Tax Oversight Program
DATE: August 7, 2020
SUBJECT: Impact of COVID-19 on the TRIM Process — Public Participation in TRIM
Hearings
COVID-19 has brought many challenges to all levels of government. The Department of
Revenue understands that holding TRIM hearings is difficult in this environment. In
response to questions regarding TRIM hearings, we are providing additional guidance.
As we discussed in the July 31, 2020, Frequently Asked Questions document, the
purpose of the hearings is to allow the public to express comments regarding any ad
valorem proposed increases. This is perhaps the hardest part of holding virtual hearings.
Section 200.065(2)(e)1, Florida Statutes, states (in pertinent part):
During such discussion, the governing body shall hear comments regarding the
proposed increase and explain the reasons for the proposed increase over the
rolled -back rate. The general public shall be allowed to speak and to ask
questions prior to adoption of any measures by the governing body.
Public notification is made through the TRIM notice and through newspaper
advertisements. These notices must include all pertinent information to allow the public
to join the hearing, including website addresses, meeting numbers and passwords. Each
taxing authority should list this information on their website as well.
If the tentative or final virtual hearing system fails, the taxing authority should recess the
hearing so the hearing may be continued (see s. 200.065(2)(e)2., F.S.). The taxing
authority will publish a Notice of Continuation in a newspaper of general paid circulation
in the county. The taxing authority should also update their website to include the details
of the continued hearing.
The Notice of Continuation will be published two to five days before the taxing authority
continues the hearing, and the notice will state the date, time and place for the
continuation of the hearing. The taxing authority should include the entire page of the
newspaper and proof of publication for all TRIM advertisements in the TRIM package.
For more information on continuing a hearing, the 2020 TRIM Compliance Workbook -
Regular Taxing Authorities and 2020 TRIM Compliance Workbook - School Districts are
on the Department's website for your reference.
An example of the Notice of Continuation follows
NOTICE OF CONTINUATION
The Tentative/Final Budget Hearing held on (Date of Hearing)
For the (Name of Taxing Authority) was recessed and will be continued on
(DATE)
(TIME)
At
This hearing may be attended through electronic media by following the
instructions at the following link: (insert web link)
While holding hearings during the pandemic is difficult, if a taxing authority is found to
have not given the public reasonable access and opportunity to participate in a hearing,
the taxing authority may be subject to the following consequences:
- The taxing authority must re -advertise and re -hold the TRIM hearing.
- The Department of Revenue will direct the tax collector to withhold any funds
over the rolled -back rate until the Department determines the taxing authority is
in compliance.
- The Department will withhold state revenue sharing until the Department
determines the taxing authority is in compliance.
Considering the information above, taxing authorities should ensure that they are
following the steps below:
- The public must be allowed to ask questions and make comments during the
hearing.
- When choosing the method of providing a virtual hearing, the taxing authority
should ensure the bandwidth is large enough to handle the expected large
number of participants.
- The taxing authority's website must contain all the necessary information to allow
access to a virtual hearing, including all instructions and any required passcodes
or meeting identification numbers to ensure there are no barriers to participation.
- The links to the virtual hearing must be tested and found to be correct and
working.
- All advertisements and instructions must list the taxing authority's phone number
so taxpayers who experience technical issues in accessing the hearing can have
assistance in resolving those issues.
If you have any questions regarding this matter, please consult with your county attorney
or contact the Department at TRIM(a)floridarevenue.com.
2