HomeMy WebLinkAboutBack-Up from Law Dept• ARTICLE IX. - FINANCIAL POLICIES
• DIVISION 1. - ANTI-DEFICIENCYACT181
Footnotes:
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Note— See the editor's note to Ch. 2, Art. X11.
Sec. 18-500. Established.
Regulations, to be known as the Anti -Deficiency Act, are hereby established to provide mandatory
procedures to be used by department directors, the city manager, city attorney, city clerk, mayor, commissioners,
and executive directors of agencies, authorities, trusts, boards, or commissions funded in whole or in part by the
city, with authority to direct obligation or disbursement of city funds. However, the herein regulations shall not
apply to the three City of Miami Retirement Trusts which are the City of Miami Firefighters' and Police Officers'
Retirement Trust, the City of Miami General Employees' and Sanitation Employees' Retirement Trust, and the City
of Miami Elected Officers' Retirement Trust.
(Ord. No. 11727, § 2, 11-17-98; Ord. No. 11890, § 2, 2-10-00; Ord. No. 12026, § 2, 2-22-01)
Sec. 18-501. Definitions.
As used in this article:
Agency or agencies shall mean, including, but not limited to, any agency(s), authority(s), trust(s), board(s), or
commission(s) funded in whole or in part by the city, except the City of Miami Firefighters' and Police Officers'
Retirement Trust, the City of Miami General Employees' and Sanitation Employees' Retirement Trust, and the City
of Miami Elected Officers' Retirement Trust.
Authority to direct obligation or disbursement shall mean any permission, approval, consent, or signature
from a department director or executive director of an agency, authority, trust, board, or commission funded in
whole or in part by the city, except for the City of Miami Firefighters' and Police Officers' Retirement Trust, the City
of Miami General Employees' and Sanitation Employees' Retirement Trust, and the City of Miami Elected Officers'
Retirement Trust (the "Retirement Trusts"), or a single individual, specifically designated in writing by a
department director or executive director of an agency, authority, trust, board, or commission funded in whole or
in part by the city, except for the Retirement Trusts, and acknowledged and accepted in writing by the designee,
and kept on file within the department, agency, authority, trust, board, or commission funded in whole or in part
by the city, except for the Retirement Trusts, regardless of form, which permits or authorizes expenditure of funds,
excluding documents or forms which process such authority.
Department directors shall mean directors of all departments of the city including heads of offices and shall
include persons responsible for individual budgets as set forth in the annual appropriations ordinance.
Notwithstanding any delegation of authority for the act of budget oversight, heads of departments or offices shall
not be relieved of responsibility related to this act.
Executive director shall mean the executive directors of all agencies, authorities, trusts, boards, or
commissions, including heads of offices, funded in whole or in part by the city, and shall include persons
responsible for the individual annual budgets for each agency, authority, trust, board or commission approved by
the city commission, except for the City of Miami Firefighters' and Police Officers' Retirement Trust, the City of
Miami General Employees' and Sanitation Employees' Retirement Trust, and the City of Miami Elected Officers'
Retirement Trust. Notwithstanding any delegation of authority for the act of budget oversight, the executive
director shall not be relieved of responsibility related to this Act.
Obligational authority shall mean any document, ordinance, resolution or paper, regardless of form, which
grants permission for an expenditure.
(Ord. No. 11727, § 2, 11-17-98; Ord. No. 11890, § 2, 2-10-00; Ord. No. 12026, § 2, 2-22-01)
Sec. 18-502. Procedures and implementation.
The procedures set forth herein apply where a continuing ordinance or resolution of the city commission
which specifically directs an expenditure of funds, and identifies a source of funds to increase the
obligation/expenditure authority has not been enacted, extended, or renewed by the city commission to provide
temporary obligational authority. Notwithstanding the adoption of an ordinance or resolution by the city
commission expending funds, any ordinance or resolution which exceeds an approved departmental or agency
budget may be considered voidable and shall be placed on the next regular city commission agenda by the city
manager or executive director for budget approval and adjustments as deemed appropriate. Nor may any
individual in authority instruct an employee of the city to exceed, without legal authority, the annual budget
appropriation for any department or agency. This following Anti -deficiency Act is hereby enacted and regulations
set forth as follows:
(1) This section applies to all obligations chargeable to annual appropriations, and prior year billing, or
multiple -year appropriations which have expired, and for which the obligational authority has not been
extended. This section shall additionally apply to the city manager, department directors, and
executive directors with authority to approve overtime budgets.
(2) The city manager, assistant city managers, department directors, and executive directors with
authority to direct obligation or disbursement of city funds may not enter into contracts or any other
agreements for the future payment of money in excess of those funds approved in the current year
budget by ordinance or resolution. However, the terms and conditions set forth in the document
related to debt issuance and long-term capital improvement projects and other approved multi -year
agreements shall be controlling.
(3) Any obligation incurred in excess of an annual departmental or agency appropriation represents a
violation of the Anti -Deficiency Act. No such obligation shall be incurred unless the city commission or
city manager through emergency powers, has enacted legislation or exercised authority extending a
department's or agency's obligational authority of a department or agency. However, should an
emergency, defined under state law as any occurrence, or threat thereof, whether natural,
technological, or manmade, in war or in peace, which results or may result in substantial injury or harm
to the population or substantial damage to or loss of property, occur and temporary obligation
authority is authorized, said obligations and authority shall require an ordinance or resolution for the
ratification, approval and confirmation of said action together with such other necessary actions to
ensure a balanced year-end budget by an affirmative majority vote of the members of the city
commission at the next immediate regularly scheduled meeting of the city commission or special
meeting called for that purpose.
(4) The prohibitions contained herein are applicable to the city manager, department directors, or
executive directors with the authority to verify and/or approve the availability of funds, disburse or
obligate funds for the city. The provisions contained herein apply to the offices of the mayor, city clerk,
city attorney, city commission, the city manager, all departments and agencies budgets which
incorporate overtime budgets and prior year billings, and funds, including but not limited to non -
departmental accounts and the capital improvements program.
(5) The city manager shall promulgate policies which instruct department directors with authority to direct
obligation or disbursement of city funds to assure compliance with this act.
(6) The city commission shall promulgate policies which instruct executive directors with authority to
direct obligation or disbursement of city funds to assure compliance with this act.
(7) The official or employee verifying the availability of funds, and/or approving budget authority and/or
certifying a voucher, purchase order or any other paper indicating availability of funds is responsible
for ensuring that the expenditure will not exceed the department's or agency's current year budget
appropriations for that line item.
(8) Any employee of the city who has knowledge or a reasonably based belief that a budget of the city may
be in violation of this act shall have the right to be heard under the provisions for a monthly status of
the city budget set forth below. Any such person shall not be penalized in any manner for actions taken
to report violation of this act.
(9) A department director or executive director with obligation or disbursement authority shall be in
violation of this act if he/she willfully withholds invoices, payments, settlement, or any other
instrument of city debt which were incurred and due in the current fiscal year in an effort to avoid
exceeding the approved current year budget.
(10) The city manager shall have the authority to adjust line items in an amount not to exceed ten percent
of a department's budget so long as the total annual projected expenditures of a department do not
exceed the department's current budget, and said adjustment is verified by the department of
management and budget. Additionally, all proposed budget adjustments between departments,
including capital improvements projects shall require approval by city commission ordinance or
resolution. During the fourth quarter of the fiscal year, any changes or deviations in excess of
$5,000.00 per transaction from the current approved budget for those departments under the
authority of the city manager shall require city manager approval, with the advice and written
concurrence of the member of the city commission designated as the presiding officer, a copy of which
shall be provided to the city clerk.
(11) The executive director shall have the authority to adjust line items in an amount not to exceed ten
percent of an agency's budget so long as the total annual projected expenditures of the agency does
not exceed the agency's current budget, and said adjustment is verified in a manner using acceptable
accounting principles. During the fourth quarter of the fiscal year, any changes or deviations in excess
of $5,000.00 per transaction from the current approved budget for those agencies shall require written
concurrence of the member of the city commission designated as the presiding officer, a copy of which
shall be provided to the city clerk.
(12) Notification of possible deficiency. Any department director, executive director or individual with
authority to verify the availability of funds, or direct obligation or disbursement of city funds who
anticipates or has reason to believe that the annual budget of a department or agency may exceed the
sum appropriated in the approved budget ordinance or resolution (a "deficiency") shall immediately
provide written notification to the mayor, the city commission, city manager, city attorney, city clerk,
and the director of the department of management and budget. Said notification shall include the
cause of the deficiency, the amount of the deficiency and the recommended remedial action to cure
the deficiency.
(13) The city manager shall present monthly, except during the month of September, a written report on
the status of the city budget at a city commission meeting. The executive directors of all agencies shall
each present quarterly, except during the month of September, a written report on the status of the
individual agency's budget at a city commission meeting. At a minimum, this report should generally
include, but not be limited to, the following information in a form acceptable to the city commission:
fund summary, revenues by category and expenditures by major object, revenues by category and
expenditure by department, or revenues by minor object-recurring/non-recurring, expenditures by
minor object-recurring/non-recurring, revenues by minor object -recurring, revenues by minor object -
non -recurring, expenditures by minor object -recurring, expenditures by minor object -non -recurring,
bank reconciliation memo, cash positions for all funds, investments outstanding as of the preceding
month, cash received year to date, cash received for the current month or preceding month, human
resource personnel reports, including computation which details sworn or unsworn personnel. The city
external auditor shall present the comprehensive annual financial report or status thereof no later than
the end of the second quarter of each fiscal year. The external auditors engaged by the individual
agencies shall each present the agencies' comprehensive annual financial reports or status thereof no
later than the end of the second quarter of each fiscal year.
(Ord. No. 11727, § 2, 11-17-98; Ord. No. 11890, § 2, 2-10-00; Ord. No. 12026, § 2, 2-22-01)
Sec. 18-503. Violations of act; penalties.
(1) A duly adopted ordinance or resolution shall provide obligational authority and if enacted will not constitute
a violation of this act.
(2) No provision contained in this section shall be construed to violate fair labor laws or any provision of the
current, approved union contracts, or any other legally binding issues which have been the subject of
collective bargaining.
(3) Effective January 1, 2000, the violation of any provisions of this act shall constitute a civil offense and be
punishable by civil penalty in an amount not to exceed $500.00, in a court of competent jurisdiction. Without
regard to culpability, violation of this law may serve as one element of a basis for employment termination.
(Ord. No. 11727, § 2, 11-17-98; Ord. No. 11890, § 2, 2-10-00)
Secs. 18-504-18-540. Reserved.
DIVISION 2. FINANCIAL INTEGRITY PRINCIPLES
Sec. 18-541. Established; implementation; review; reports.
(a) Financial integrity principles and policies to assure and maintain financial integrity in the city are hereby
established and shall be implemented immediately upon adoption of this division.
(b) The financial integrity principles as set forth herein shall be reviewed and updated as necessary, at least
every three years. The city's independent auditor general shall be responsible for preparation of a written
report to be transmitted to the mayor and the members of the city commission by July 1 of each year as to
compliance with the principles and policies set forth in this division. The report shall include
recommendations for additional policies or actions, to be considered for action after reviewing the latest
annual audit comprehensive annual financial report (CAFR), single audit report, and management letter
comments.
(Ord. No. 11890, § 4, 2-10-00; Ord. No. 12276, § 2, 9-11-02; Ord. No. 12727, § 2, 9-22-05; Ord. No. 13767, § 2, 5-
10-18; Ord. No. 13899, § 4, 4-9-20)
Sec. 18-542. Financial integrity principles.
The following financial integrity principles are hereby adopted:
(1) Structurally balanced budget. The city shall maintain a structurally -balanced budget. Recurring
revenues will fund recurring expenditures.
(2) Revenue estimating conference process. The city shall adopt budgets and develop its long and short-
term financial plans utilizing a professional revenue estimating conference process. Conference
principals shall include, but not be limited to one principal from the budget office; one principal from
the finance department; and two non -staff principals with public finance expertise.
(3) Interfund borrowing. The city shall not borrow or use internal fund transfers to obtain cash from one
fund type or reserve to fund activities of another fund type or reserve unless such use is deemed
lawful, and unless the revenue estimating conference has determined that (a) the funds to be loaned
will not be needed during the lending period, and (b) the funds for repayment will be available within a
two-year period. Any actions taken to borrow funds under these conditions must be separately
presented to and approved by the city commission and the term of such borrowing shall not extend
beyond the last day of the subsequent fiscal year.
Recognizing that some programs are funded by grants or other entities on a reimbursement basis, the
city shall apply for such reimbursements on a timely basis to minimize the period that city funds are
used as float. In the event loans/float for these reimbursements extend beyond the end of a fiscal year,
such reimbursements shall be reflected as receivables in the comprehensive annual financial report
(CAFR) to the extent allowed under accounting principles generally accepted in the United States of
America (GAAP). The department of finance shall make a quarterly determination of the amount of
expenses incurred which may not be reimbursable under these programs. A quarterly report of
expenses incurred but not reimbursable shall be presented to the city commission, together with the
actions needed to avoid project deficits.
(4) For purposes of this section: "city-wide surplus for any fiscal year" is defined as the increase in
unreserved general fund balance as reflected in the city's CAFR; "city-wide deficit for any fiscal year" is
defined as the decrease in unreserved general fund balance as reflected in the city's CAFR; and "budget
surplus of any office, department or elected official" is defined as the excess of budgeted expenses
over actual expenses in any fiscal year.
Notwithstanding anything to the contrary in this section, the total amount of budget surplus to be
added to designated reserves and special revenue funds pursuant to this section (together, the
"rollover amounts") is limited to city-wide surplus for any fiscal year. In the event the rollover amounts
would result in a city-wide deficit, then each budget surplus within the rollover amounts shall be
reduced proportionately so the city's CAFR) will reflect no change in undesignated, unreserved general
fund balance. In the event that a city-wide deficit would result before effecting the rollover amounts in
any fiscal year, then no rollover amounts shall be available.
a. Budget surpluses in an elected official's budget in any fiscal year shall be reflected as designated
reserves at the end of the fiscal year in which such surplus arose and be appropriated for
discretionary use of such elected official for the following fiscal year.
b. Budget surpluses of the parks and recreation department shall be allocated, as of the end of the
fiscal year in which such surplus arose, to a parks and recreation department special revenue
fund. Allowed expenditures from the parks and recreation department special revenue fund shall
be limited to the purchase of parks recreational and maintenance equipment, capital
improvements for the city's parks, and the direct operations of recreational programs in and for
the city's parks, subject to appropriation by the city commission.
C. Budgeted surpluses of the department of real estate and asset management shall be allocated, as
of the end of the fiscal year in which such surplus arose, to a public facilities special revenue
fund. Allowed expenditures of the public facilities special revenue fund shall be limited to capital
improvements for the city's public facilities, subject to appropriation by the city commission.
d. Budgeted surpluses of the department of innovation and technology shall be allocated, as of the
end of the fiscal year in which such surplus arose, to an IT strategic plan special revenue fund.
Allowed expenditures of the IT strategic plan special revenue fund shall be limited to
expenditures, excluding those related to permanent city staff, necessary for the implementation
of the city's information technology strategic plan, subject to appropriation by the city
commission.
Department names may change from time to time. This section shall be applicable to those
departments regardless of its designation in a given fiscal year.
(5) Reserve policies. The following three reserve policies categories are established for the general
operating fund of the city:
Current fiscal year contingency. A "contingency" reserve level of $5,000,000.00 shall be budgeted
annually. Such contingency reserve shall be available for use, with city commission approval,
during the fiscal year, to fund unanticipated budget issues which arise or potential expenditure
overruns which cannot be offset through other sources or actions. The unused portion of the
budgeted contingency reserve in any fiscal year shall be reflected as unassigned fund balance
reserves until such time as the city has funded 50 percent of the liabilities of the long-term
liabilities (excluding bonds, loans, and capital lease payables) as reflected in the city's CAFR).
Amounts not needed to satisfy the 50 percent requirement shall be considered general fund
unassigned fund balance reserve and be treated in accordance with subsection (5)b below.
b. General fund unassigned fund balance reserves. The city shall retain unassigned fund balance
reserves equal to a threshold ten percent of the prior three years' average of general revenues
(excluding transfers). Amounts designated as "contingency" reserve in subsection 5a. above shall
be included in the calculation of meeting the ten percent of the prior three years average of
general revenues for the unassigned fund balance category. Such reserves may only be used for
offsetting an unexpected mid -year revenue shortfall or for funding an emergency such as a
natural or man-made disaster, which threatens the health, safety and welfare of the city's
residents, businesses or visitors. Any time these reserve funds fall below the ten percent
threshold, the city commission shall adopt a plan to achieve the threshold within two fiscal years
and the city manager shall present an oral report at the second commission meeting of every
month, except during the month of September, regarding: i) the status of the current fiscal year
budget, and ii) the proposed budget for the subsequent fiscal year. Such oral report shall appear
on the city commission agenda as a discussion item under the agenda category titled "Budget."
Amounts in excess of the ten percent threshold may be used for capital improvements,
unanticipated expenditures necessary to assure compliance with legal commitments, and for
expenditures that will result in the reduction of recurring costs or the increase in recurring
revenues of the city.
C. General fund designated fund balance reserves. The city shall retain designated fund balance
reserves equal to ten percent of the prior three years average of general revenues (excluding
transfers). The designated fund balance reserves shall be classified as either restricted,
committed, or assigned and such designation shall be based on standards and guidance
established, and amended from time to time, by the Governmental Accounting Standards Board
(GASB). Such reserves shall be used for funding long-term liabilities and commitments of the city
such as:
1. Compensated absences and other employee benefit liabilities, including liabilities related
to post -retirement benefits;
2. Self-insurance plan deficits (including workers compensation, liability claims and health
insurance);
3. Anticipated adjustments in pension plan payments resulting from market losses in plan
assets and other unanticipated payments necessary to maintain compliance with
contractual obligations.
Payment for compensated absences and other employee benefit liabilities and self-insurance plan
deficits may be drawn from this reserve during the fiscal year and shall be replenished each year until
50 percent of such the liabilities are funded. Other designated reserves may be drawn upon without
the need for replenishment.
(6) Proprietary funds. The city shall establish proprietary funds only if the costs to provide the service are
fully funded from the charges for the service.
(7) Multi -year financial plan. The city commission shall annually adopt a five-year financial plan by
September 30 of each year, reflecting as the base year, the current year's budget. For fiscal year 2004
the multi -year financial plan will be adopted no later than 30 days after the completion of labor
negotiations. Such plan will include cost estimates of all current city operations and pension
obligations, anticipated increases in operations, debt service payments, reserves to maintain the city's
officially adopted levels of reserves and estimated recurring and non -recurring revenues. This plan will
be prepared by fund and reflect forecasted surpluses or deficits and potential budget balancing
initiatives, where appropriate.
(8) Multi -year capital improvements plan.
Annual review and adoption. The city commission shall annually adopt a capital improvements
plan ("CIP") simultaneously with the adoption of the city's final budget pursuant to F.S. §
200.065. The CIP shall address cost estimates for all necessary infrastructure improvements
needed to support city services, including information technology, with an adequate repair and
replacement ("R&R") component. Funded, partially funded and unfunded projects shall be clearly
delineated. The CIP shall be detailed for the current fiscal year and for five additional years and, if
practicable, additional required improvements aggregated for two additional five-year periods.
To the extent feasible, department heads shall be required to submit independent needs
assessments for their departments for use in preparing the CIP. The CIP will include and identify
revenue sources and unfunded projects. The CIP shall include estimates of the operational
(including maintenance) impacts produced for the operation of the capital improvements upon
their completion. The CIP shall include a component reflecting all on -going approved capital
projects of the city, amount budgeted, amount spent since the start date, remaining budget, and
estimated completion date. Approved projects shall be reviewed and addressed in the CIP
annually. Beginning in fiscal year 2019-2020, all future capital project funding amounts shall be
budgeted and reflected in the CIP in $1,000.00 increments.
b. Delegation of authority to city manager regarding completed projects and cancelled projects;
quarterly reporting. The city commission hereby delegates to the city manager the authority, on a
quarterly basis, to sweep funds from the project accounts of all completed projects and all
cancelled projects with remaining fund balances of less than $100,000.00 in unexpended funds
into the citywide non -departmental capital outlay reserve accounts. The city manager shall
endeavor to move such funds into active, capital projects with current shortfalls within the same
commission district from which the funds had previously been budgeted. The city manager and
the budget director shall provide written quarterly reports for the previous quarter just ended to
the city commission of all such amounts of unexpended funds from the project accounts of all
completed projects and all cancelled projects that have been swept from such project accounts
into the citywide non -departmental capital outlay reserve accounts.
(9) Debt management. The city shall manage its debt in a manner consistent with the following principles:
a. Capital projects financed through the issuance of bonded debt shall be financed for a period not
to exceed the estimated useful life of the project.
b. The net direct general obligation debt shall not exceed five percent and the net direct and
overlapping general obligation debt shall not exceed ten percent of the taxable assessed
valuation of property in the city.
C. The weighted average general obligation bond maturity shall be maintained at 15 years or less.
d. Special obligation debt service shall not exceed 20 percent of non -ad valorem general fund
revenue.
e. Revenue based debt shall only be issued if the revenue so pledged will fully fund the debt service
after operational costs plus a margin based on the volatility of the revenues pledged.
(10) Financial oversight and reporting. The city shall provide for the on -going generation and utilization of
financial reports on all funds comparing budgeted revenue and expenditure information to actual on a
monthly and year-to-date basis. The finance department shall be responsible for issuing the monthly
reports to departments, the mayor, and city commission, and any information regarding any
potentially adverse trends or conditions. These reports should be issued within 30 days after the close
of each month.
The independent external auditor shall prepare the city's CAFR by March 31st of each year. The single
audit and management letter of the city shall be prepared by the independent external auditor by April
30th of each year. The independent external auditor shall present the findings and recommendations
of the audit, single audit, and management letter, to the mayor and city commission at a scheduled
commission meeting prior to July 30th of each year.
Financial reports, offering statements, and other financial related documents issued to the public, shall
provide full and complete disclosure of all material financial matters.
(11) Basicfinancial policies. The city shall endeavor to maintain formal policies, which reflect "best
practices" in the areas of:
Debt. Such policy shall address affordability, capacity, debt issuance, and management.
b. Cash management and investments. Such policy shall require 24-month gross and net cash -flow
projections by fund and address adequacy, risk, liquidity, and asset allocation issues.
C. Budget development and adjustments. Such policy shall establish proper budgetary preparation
procedures and guidelines, calendar of events, planning models by fund, budget adjustment
procedures, establishment of rates and fees, indirect costs/interest income and the estimating
conference process. The proposed budget should be scheduled to allow sufficient review by the
mayor and city commission while allowing for sufficient citizen input.
The city budget document reflecting all final actions as adopted by the city commission on or
before September 30th of each year, shall be printed and made available within 60 days of such
adoption.
d. Revenue collection. Such policy shall provide for maximum collection and enforcement of existing
revenues, monitoring procedures, the adequacy level of subsidy for user fees, and write-offs of
uncollectible accounts.
e. Purchasing policy. Such policy shall establish departmental policies and procedures and provide
appropriate checks and balances to ensure that city departments adhere to the city's purchasing
policies.
(12) Evaluation committees.
Solicitations.
(i) The city commission, as the governing body of the city, shall establish an independent
external auditor selection committee in accordance with the requirements of, to
undertake, and to follow the processes and procedures required by F.S. § 218.391(1)—(3),
as amended, for solicitations through requests for proposals, evaluations, rankings, and
recommendations to the city commission for the city's independent external auditors to
conduct the City's annual financial audit required by F.S. § 218.39, as amended. On each
occasion that there is a competitive solicitation for selection of an independent external
auditor pursuant to this section, the city commission will appoint one of its members, on a
rotating basis, to serve as the chair of the selection/evaluation committee. The city
commission shall then follow the requirements of F.S. § 218.391(4)—(6) and (9), as
amended, for the selection of and contract negotiations and minimum contract terms,
conditions, and provisions for any final contract executed pursuant to F.S. § 218.391(7) and
(8), as amended, with any independent external auditor selected to conduct the city's
annual financial audit required in F.S. § 218.39, as amended.
(ii) For all other solicitations, an evaluation committee, consisting of a majority of citizen
and/or business appointees from outside city employment, shall be created, to the extent
feasible, to review city solicitations ("requests for proposals," "requests for qualifications,"
etc.). The recommendation(s) of the evaluation committee shall be provided to the mayor
and city commission on all such solicitations prior to presentation to the city commission
for official action.
b. Collective bargaining agreements. The city finance committee, established pursuant to city
commission resolutions 98-631 and 98-767, and the budget director shall review and provide
recommendations to the city manager regarding all memorandums of understanding (M.O.U.$)
entered into between the city and any collective bargaining unit that amend, alter, or modify any
existing collective bargaining agreement and that may have a fiscal impact of $500,000.00 or
more, and all collective bargaining agreements. The finance committee shall provide its
recommendations regarding such M.O.U.s and collective bargaining agreements to the city
manager not less than 14 days prior to consideration by the city commission of any said M.O.U.
or collective bargaining agreement for ratification. In the event that the finance committee is
unable to meet within the timeframes provided herein, then the city manager shall proceed to
the city commission for ratification.
(13) Full cost of service. The city shall define its core services and develop financial systems that will
determine on an annual basis the full cost of delivering those services. This information shall be
presented as part of the annual budget and financial plan.
(Ord. No. 11890, § 4, 2-10-00; Ord. No. 12113, § 1, 9-25-01; Ord. No. 12276, § 2, 9-11-02; Ord. No. 12353, § 2, 4-
10-03; Ord. No. 12427, § 2, 10-23-03; Ord. No. 12518, § 2, 3-25-04; Ord. No. 12727, § 2, 9-22-05; Ord. No. 13107, §
2, 10-8-09; Ord. No. 13212, § 2, 10-14-10; Ord. No. 13303, § 2, 1-12-12; Ord. No. 13767, § 2, 5-10-18; Ord. No.
13792, § 1, 10-11-18; Ord. No. 13852, § 2, 7-11-19; Ord. No. 13899, § 4, 4-9-20)
Secs. 18-543-18-555. Reserved.
The 202o Florida Statutes
Title XIV Chapter 200 View Entire Chapter
TAXATION AND FINANCE DETERMINATION OF MILLAGE
200.065 Method of fixing millage.—
(1) Upon completion of the assessment of all property pursuant to s. 193.023, the property
appraiser shall certify to each taxing authority the taxable value within the jurisdiction of the
taxing authority. This certification shall include a copy of the statement required to be submitted
under s. 195.073(3), as applicable to that taxing authority. The form on which the certification is
made shall include instructions to each taxing authority describing the proper method of computing
a millage rate which, exclusive of new construction, additions to structures, deletions, increases in
the value of improvements that have undergone a substantial rehabilitation which increased the
assessed value of such improvements by at least 100 percent, property added due to geographic
boundary changes, total taxable value of tangible personal property within the jurisdiction in
excess of 115 percent of the previous year's total taxable value, and any dedicated increment
value, will provide the same ad valorem tax revenue for each taxing authority as was levied during
the prior year less the amount, if any, paid or applied as a consequence of an obligation measured
by the dedicated increment value. That millage rate shall be known as the "rolled -back rate." The
property appraiser shall also include instructions, as prescribed by the Department of Revenue, to
each county and municipality, each special district dependent to a county or municipality, each
municipal service taxing unit, and each independent special district describing the proper method
of computing the millage rates and taxes levied as specified in subsection (5). The Department of
Revenue shall prescribe the instructions and forms that are necessary to administer this subsection
and subsection (5). The information provided pursuant to this subsection shall also be sent to the
tax collector by the property appraiser at the time it is sent to each taxing authority.
(2) No millage shall be levied until a resolution or ordinance has been approved by the
governing board of the taxing authority which resolution or ordinance must be approved by the
taxing authority according to the following procedure:
(a)1. Upon preparation of a tentative budget, but prior to adoption thereof, each taxing
authority shall compute a proposed millage rate necessary to fund the tentative budget other than
the portion of the budget to be funded from sources other than ad valorem taxes. In computing
proposed or final millage rates, each taxing authority shall utilize not less than 95 percent of the
taxable value certified pursuant to subsection (1).
2. The tentative budget of the county commission shall be prepared and submitted in
accordance with s. 129.03.
3. The tentative budget of the school district shall be prepared and submitted in accordance
with chapter 1011, provided that the date of submission shall not be later than 24 days after
certification of value pursuant to subsection (1).
4. Taxing authorities other than the county and school district shall prepare and consider
tentative and final budgets in accordance with this section and applicable provisions of law,
including budget procedures applicable to the taxing authority, provided such procedures do not
conflict with general law.
(b) Within 35 days of certification of value pursuant to subsection (1), each taxing authority
shall advise the property appraiser of its proposed millage rate, of its rolled -back rate computed
pursuant to subsection (1), and of the date, time, and place at which a public hearing will be held
to consider the proposed millage rate and the tentative budget. The property appraiser shall utilize
this information in preparing the notice of proposed property taxes pursuant to s. 200.069. The
deadline for mailing the notice shall be the later of 55 days after certification of value pursuant to
subsection (1) or 10 days after either the date the tax roll is approved or the interim roll
procedures under s. 193.1145 are instituted. However, for counties for which a state of emergency
was declared by executive order or proclamation of the Governor pursuant to chapter 252, if
mailing is not possible during the state of emergency, the property appraiser may post the notice
on the county's website. If the deadline for mailing the notice of proposed property taxes is 10
days after the date the tax roll is approved or the interim roll procedures are instituted, all
subsequent deadlines provided in this section shall be extended. In addition, the deadline for
mailing the notice may be extended for 30 days in counties for which a state of emergency was
declared by executive order or proclamation of the Governor pursuant to chapter 252, and
property appraisers may use alternate methods of distribution only when mailing the notice is not
possible. In such event, however, property appraisers must work with county tax collectors to
ensure the timely assessment and collection of taxes. The number of days by which the deadlines
shall be extended shall equal the number of days by which the deadline for mailing the notice of
proposed taxes is extended beyond 55 days after certification. If any taxing authority fails to
provide the information required in this paragraph to the property appraiser in a timely fashion,
the taxing authority shall be prohibited from levying a millage rate greater than the rolled -back
rate computed pursuant to subsection (1) for the upcoming fiscal year, which rate shall be
computed by the property appraiser and used in preparing the notice of proposed property taxes.
Each multicounty taxing authority that levies taxes in any county that has extended the deadline
for mailing the notice due to a declared state of emergency and that has noticed hearings in other
counties must advertise the hearing at which it intends to adopt a tentative budget and millage
rate in a newspaper of general paid circulation within each county not less than 2 days or more
than 5 days before the hearing.
(c) Within 80 days of the certification of value pursuant to subsection (1), but not earlier than
65 days after certification, the governing body of each taxing authority shall hold a public hearing
on the tentative budget and proposed millage rate. Prior to the conclusion of the hearing, the
governing body of the taxing authority shall amend the tentative budget as it sees fit, adopt the
amended tentative budget, recompute its proposed millage rate, and publicly announce the
percent, if any, by which the recomputed proposed millage rate exceeds the rolled -back rate
computed pursuant to subsection (1). That percent shall be characterized as the percentage
increase in property taxes tentatively adopted by the governing body.
(d) Within 15 days after the meeting adopting the tentative budget, the taxing authority shall
advertise in a newspaper of general circulation in the county as provided in subsection (3), its
intent to finally adopt a millage rate and budget. A public hearing to finalize the budget and adopt
a millage rate shall be held not less than 2 days nor more than 5 days after the day that the
advertisement is first published. In the event of a need to postpone or recess the final meeting due
to a declared state of emergency, the taxing authority may postpone or recess the hearing for up
to 7 days and shall post a prominent notice at the place of the original hearing showing the date,
time, and place where the hearing will be reconvened. The posted notice shall measure not less
than 8.5 by 11 inches. The taxing authority shall make every reasonable effort to provide
reasonable notification of the continued hearing to the taxpayers. The information must also be
posted on the taxing authority's website. During the hearing, the governing body of the taxing
authority shall amend the adopted tentative budget as it sees fit, adopt a final budget, and adopt a
resolution or ordinance stating the millage rate to be levied. The resolution or ordinance shall state
the percent, if any, by which the millage rate to be levied exceeds the rolled -back rate computed
pursuant to subsection (1), which shall be characterized as the percentage increase in property
taxes adopted by the governing body. The adoption of the budget and the millage-levy resolution
or ordinance shall be by separate votes. For each taxing authority levying millage, the name of the
taxing authority, the rolled -back rate, the percentage increase, and the millage rate to be levied
shall be publicly announced before the adoption of the millage-levy resolution or ordinance. In no
event may the millage rate adopted pursuant to this paragraph exceed the millage rate tentatively
adopted pursuant to paragraph (c). If the rate tentatively adopted pursuant to paragraph (c)
exceeds the proposed rate provided to the property appraiser pursuant to paragraph (b), or as
subsequently adjusted pursuant to subsection (11), each taxpayer within the jurisdiction of the
taxing authority shall be sent notice by first-class mail of his or her taxes under the tentatively
adopted millage rate and his or her taxes under the previously proposed rate. The notice must be
prepared by the property appraiser, at the expense of the taxing authority, and must generally
conform to the requirements of s. 200.069. If such additional notice is necessary, its mailing must
precede the hearing held pursuant to this paragraph by not less than 10 days and not more than 15
days.
(e)1. In the hearings required pursuant to paragraphs (c) and (d), the first substantive issue
discussed shall be the percentage increase in millage over the rolled -back rate necessary to fund
the budget, if any, and the specific purposes for which ad valorem tax revenues are being
increased. 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 before adoption of any measures by the
governing body. The governing body shall adopt its tentative or final millage rate before adopting
its tentative or final budget.
2. These hearings shall be held after 5 p.m. if scheduled on a day other than Saturday. No
hearing shall be held on a Sunday. The county commission shall not schedule its hearings on days
scheduled for hearings by the school board. The hearing dates scheduled by the county commission
and school board shall not be utilized by any other taxing authority within the county for its public
hearings. However, in counties for which a state of emergency was declared by executive order or
proclamation of the Governor pursuant to chapter 252 and the rescheduling of hearings on the
same day is unavoidable, the county commission and school board must conduct their hearings at
different times, and other taxing authorities must schedule their hearings so as not to conflict with
the times of the county commission and school board hearings. A multicounty taxing authority shall
make every reasonable effort to avoid scheduling hearings on days utilized by the counties or
school districts within its jurisdiction. Tax levies and budgets for dependent special taxing districts
shall be adopted at the hearings for the taxing authority to which such districts are dependent,
following such discussion and adoption of levies and budgets for the superior taxing authority. A
taxing authority may adopt the tax levies for all of its dependent special taxing districts, and may
adopt the budgets for all of its dependent special taxing districts, by a single unanimous vote.
However, if a member of the general public requests that the tax levy or budget of a dependent
special taxing district be separately discussed and separately adopted, the taxing authority shall
discuss and adopt that tax levy or budget separately. If, due to circumstances beyond the control
of the taxing authority, including a state of emergency declared by executive order or
proclamation of the Governor pursuant to chapter 252, the hearing provided for in paragraph (c) or
paragraph (d) is recessed or postponed, the taxing authority shall publish a notice in a newspaper
of general paid circulation in the county. The notice shall state the time and place for the
continuation of the hearing and shall be published at least 2 days but not more than 5 days before
the date the hearing will be continued. In the event of postponement or recess due to a declared
state of emergency, all subsequent dates in this section shall be extended by the number of days of
the postponement or recess. Notice of the postponement or recess must be in writing by the
affected taxing authority to the tax collector, the property appraiser, and the Department of
Revenue within 3 calendar days after the postponement or recess. In the event of such extension,
the affected taxing authority must work with the county tax collector and property appraiser to
ensure timely assessment and collection of taxes.
(f)1. Notwithstanding any provisions of paragraph (c) to the contrary, each school district shall
advertise its intent to adopt a tentative budget in a newspaper of general circulation pursuant to
subsection (3) within 29 days of certification of value pursuant to subsection (1). Not less than 2
days or more than 5 days thereafter, the district shall hold a public hearing on the tentative budget
pursuant to the applicable provisions of paragraph (c). In the event of postponement or recess due
to a declared state of emergency, the school district may postpone or recess the hearing for up to
7 days and shall post a prominent notice at the place of the original hearing showing the date,
time, and place where the hearing will be reconvened. The posted notice shall measure not less
than 8.5 by 11 inches. The school district shall make every reasonable effort to provide reasonable
notification of the continued hearing to the taxpayers. The information must also be posted on the
school district's website.
2. Notwithstanding any provisions of paragraph (b) to the contrary, each school district shall
advise the property appraiser of its recomputed proposed millage rate within 35 days of
certification of value pursuant to subsection (1). The recomputed proposed millage rate of the
school district shall be considered its proposed millage rate for the purposes of paragraph (b).
3. Notwithstanding any provisions of paragraph (d) to the contrary, each school district shall
hold a public hearing to finalize the budget and adopt a millage rate within 80 days of certification
of value pursuant to subsection (1), but not earlier than 65 days after certification. The hearing
shall be held in accordance with the applicable provisions of paragraph (d), except that a
newspaper advertisement need not precede the hearing.
(g) Notwithstanding other provisions of law to the contrary, a taxing authority may:
1. Expend moneys based on its tentative budget after adoption pursuant to paragraph (c) and
until such time as its final budget is adopted pursuant to paragraph (d), only if the fiscal year of
the taxing authority begins prior to adoption of the final budget or, in the case of a school district,
if the fall term begins prior to adoption of the final budget; or
2. Readopt its prior year's adopted final budget, as amended, and expend moneys based on
that budget until such time as its tentative budget is adopted pursuant to paragraph (c), only if the
fiscal year of the taxing authority begins prior to adoption of the tentative budget. The readopted
budget shall be adopted by resolution without notice pursuant to this section at a duly constituted
meeting of the governing body.
(3) The advertisement shall be no less than one -quarter page in size of a standard size or a
tabloid size newspaper, and the headline in the advertisement shall be in a type no smaller than 18
point. The advertisement shall not be placed in that portion of the newspaper where legal notices
and classified advertisements appear. The advertisement shall be published in a newspaper of
general paid circulation in the county or in a geographically limited insert of such newspaper. The
geographic boundaries in which such insert is circulated shall include the geographic boundaries of
the taxing authority. It is the legislative intent that, whenever possible, the advertisement appear
in a newspaper that is published at least 5 days a week unless the only newspaper in the county is
published less than 5 days a week, or that the advertisement appear in a geographically limited
insert of such newspaper which insert is published throughout the taxing authority's jurisdiction at
least twice each week. It is further the legislative intent that the newspaper selected be one of
general interest and readership in the community and not one of limited subject matter, pursuant
to chapter 50.
(a) For taxing authorities other than school districts which have tentatively adopted a millage
rate in excess of 100 percent of the rolled -back rate computed pursuant to subsection (1), the
advertisement shall be in the following form:
NOTICE OF PROPOSED TAX INCREASE
The (name of the taxing- authority) has tentatively adopted a measure to increase its property tax levy.
Last year's property tax levy:
A. Initially proposed tax levy. . . . . . . . . . $XX,XXX,XXX
B. Less tax reductions due to Value Adjustment Board and other assessment
changes. . . . . . . . . . ($XX,XXX,XXX)
C. Actual property tax levy. . . . . . . . . . $XX,XXX,XXX
This year's proposed tax levy. . . . . . . . . . $XX,XXX,XXX
All concerned citizens are invited to attend a public hearing on the tax increase to be held on date
and time) at (meeting- place)-.
A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing.
(b) In all instances in which the provisions of paragraph (a) are inapplicable for taxing
authorities other than school districts, the advertisement shall be in the following form:
NOTICE OF BUDGET HEARING
The (name of taxing- authority) has tentatively adopted a budget for (fiscal year) . A public hearing to
make a FINAL DECISION on the budget AND TAXES will be held on (date and time) at (meeting- place) .
(c) For school districts which have proposed a millage rate in excess of 100 percent of the
rolled -back rate computed pursuant to subsection (1) and which propose to levy nonvoted millage
in excess of the minimum amount required pursuant to s. 1011.60(6), the advertisement shall be in
the following form:
NOTICE OF PROPOSED TAX INCREASE
The (name of school district) will soon consider a measure to increase its property tax levy.
Last year's property tax levy:
A. Initially proposed tax levy. . . . . . . . . . $XX,XXX,XXX
B. Less tax reductions due to Value Adjustment Board and other assessment
changes. . . . . . . . . . ($XX,XXX,XXX)
C. Actual property tax levy. . . . . . . . . . $XX,XXX,XXX
This year's proposed tax levy. . . . . . . . . . $XX,XXX,XXX
A portion of the tax levy is required under state law in order for the school board to receive
$ (amount A) in state education grants. The required portion has (increased or decreased) by amount
B percent and represents approximately (amount Q of the total proposed taxes.
The remainder of the taxes is proposed solely at the discretion of the school board.
All concerned citizens are invited to a public hearing on the tax increase to be held on (date and
time) at (meeting- place)
A DECISION on the proposed tax increase and the budget will be made at this hearing.
1. AMOUNT A shall be an estimate, provided by the Department of Education, of the amount to
be received in the current fiscal year by the district from state appropriations for the Florida
Education Finance Program.
2. AMOUNT B shall be the percent increase over the rolled -back rate necessary to levy only the
required local effort in the current fiscal year, computed as though in the preceding fiscal year only
the required local effort was levied.
3. AMOUNT C shall be the quotient of required local -effort millage divided by the total proposed
nonvoted millage, rounded to the nearest tenth and stated in words; however, the stated amount
shall not exceed nine -tenths.
(d) For school districts which have proposed a millage rate in excess of 100 percent of the
rolled -back rate computed pursuant to subsection (1) and which propose to levy as nonvoted
millage only the minimum amount required pursuant to s. 1011.60(6), the advertisement shall be
the same as provided in paragraph (c), except that the second and third paragraphs shall be
replaced with the following paragraph:
This increase is required under state law in order for the school board to receive $ (amount A) in
state education grants.
(e) In all instances in which the provisions of paragraphs (c) and (d) are inapplicable for school
districts, the advertisement shall be in the following form:
NOTICE OF BUDGET HEARING
The (name of school district) will soon consider a budget for (fiscal year) . A public hearing to make a
DECISION on the budget AND TAXES will be held on (date and time) at (meeting place) .
(f) In lieu of publishing the notice set out in this subsection, the taxing authority may mail a
copy of the notice to each elector residing within the jurisdiction of the taxing authority.
(g) In the event that the mailing of the notice of proposed property taxes is delayed beyond
September 3 in a county, any multicounty taxing authority which levies ad valorem taxes within
that county shall advertise its intention to adopt a tentative budget and millage rate in a
newspaper of paid general circulation within that county, as provided in this subsection, and shall
hold the hearing required pursuant to paragraph (2)(c) not less than 2 days or more than 5 days
thereafter, and not later than September 18. The advertisement shall be in the following form,
unless the proposed millage rate is less than or equal to the rolled -back rate, computed pursuant
to subsection (1), in which case the advertisement shall be as provided in paragraph (e):
NOTICE OF TAX INCREASE
The (name of the taxing authority) proposes to increase its property tax levy by (percentage of increase over
rolled -back rate) percent.
All concerned citizens are invited to attend a public hearing on the proposed tax increase to be
held on (date and time) at (meeting place)
(h) In no event shall any taxing authority add to or delete from the language of the
advertisements as specified herein unless expressly authorized by law, except that, if an increase
in ad valorem tax rates will affect only a portion of the jurisdiction of a taxing authority,
advertisements may include a map or geographical description of the area to be affected and the
proposed use of the tax revenues under consideration. In addition, if published in the newspaper,
the map must be part of the online advertisement required by s. 50.0211. The advertisements
required herein shall not be accompanied, preceded, or followed by other advertising or notices
which conflict with or modify the substantive content prescribed herein.
(i) The advertisements required pursuant to paragraphs (b) and (e) need not be one -quarter
page in size or have a headline in type no smaller than 18 point.
(j) The amounts to be published as percentages of increase over the rolled -back rate pursuant
to this subsection shall be based on aggregate millage rates and shall exclude voted millage levies
unless expressly provided otherwise in this subsection.
(k) Any taxing authority which will levy an ad valorem tax for an upcoming budget year but
does not levy an ad valorem tax currently shall, in the advertisement specified in paragraph (a),
paragraph (c), paragraph (d), or paragraph (g), replace the phrase "increase its property tax levy
by (percentage of increase over rolled -back rate) percent" with the phrase "impose a new property tax levy
Of $ (amount) per $1,000 value."
(l) Any advertisement required pursuant to this section shall be accompanied by an adjacent
notice meeting the budget summary requirements of s. 129.03(3)(b). Except for those taxing
authorities proposing to levy ad valorem taxes for the first time, the following statement shall
appear in the budget summary in boldfaced type immediately following the heading, if the
applicable percentage is greater than zero:
THE PROPOSED OPERATING BUDGET EXPENDITURES OF (name of taxing authority) ARE (percent rounded to
one decimal place) MORE THAN LAST YEAR'S TOTAL OPERATING EXPENDITURES.
For purposes of this paragraph, "proposed operating budget expenditures" or "operating
expenditures" means all moneys of the local government, including dependent special districts,
that:
1. Were or could be expended during the applicable fiscal year, or
2. Were or could be retained as a balance for future spending in the fiscal year.
Provided, however, those moneys held in or used in trust, agency, or internal service funds, and
expenditures of bond proceeds for capital outlay or for advanced refunded debt principal, shall be
excluded.
(4) The resolution or ordinance approved in the manner provided for in this section shall be
forwarded to the property appraiser and the tax collector within 3 days after the adoption of such
resolution or ordinance. No millage other than that approved by referendum may be levied until
the resolution or ordinance to levy required in subsection (2) is approved by the governing board of
the taxing authority and submitted to the property appraiser and the tax collector. The receipt of
the resolution or ordinance by the property appraiser shall be considered official notice of the
millage rate approved by the taxing authority, and that millage rate shall be the rate applied by
the property appraiser in extending the rolls pursuant to s. 193.122, subject to the provisions of
subsection (6). These submissions shall be made within 101 days of certification of value pursuant
to subsection (1).
(5) In each fiscal year:
(a) The maximum millage rate that a county, municipality, special district dependent to a
county or municipality, municipal service taxing unit, or independent special district may levy is a
rolled -back rate based on the amount of taxes which would have been levied in the prior year if
the maximum millage rate had been applied, adjusted for change in per capita Florida personal
income, unless a higher rate was adopted, in which case the maximum is the adopted rate. The
maximum millage rate applicable to a county authorized to levy a county public hospital surtax
under s. 212.055 and which did so in fiscal year 2007 shall exclude the revenues required to be
contributed to the county public general hospital in the current fiscal year for the purposes of
making the maximum millage rate calculation, but shall be added back to the maximum millage
rate allowed after the roll back has been applied, the total of which shall be considered the
maximum millage rate for such a county for purposes of this subsection. The revenue required to
be contributed to the county public general hospital for the upcoming fiscal year shall be
calculated as 11.873 percent times the millage rate levied for countywide purposes in fiscal year
2007 times 95 percent of the preliminary tax roll for the upcoming fiscal year. A higher rate may be
adopted only under the following conditions:
1. A rate of not more than 110 percent of the rolled -back rate based on the previous year's
maximum millage rate, adjusted for change in per capita Florida personal income, may be adopted
if approved by a two-thirds vote of the membership of the governing body of the county,
municipality, or independent district; or
2. A rate in excess of 110 percent may be adopted if approved by a unanimous vote of the
membership of the governing body of the county, municipality, or independent district or by a
three -fourths vote of the membership of the governing body if the governing body has nine or more
members, or if the rate is approved by a referendum.
(b) The millage rate of a county or municipality, municipal service taxing unit of that county,
and any special district dependent to that county or municipality may exceed the maximum millage
rate calculated pursuant to this subsection if the total county ad valorem taxes levied or total
municipal ad valorem taxes levied do not exceed the maximum total county ad valorem taxes
levied or maximum total municipal ad valorem taxes levied respectively. Voted millage and taxes
levied by a municipality or independent special district that has levied ad valorem taxes for less
than 5 years are not subject to this limitation. The millage rate of a county authorized to levy a
county public hospital surtax under s. 212.055 may exceed the maximum millage rate calculated
pursuant to this subsection to the extent necessary to account for the revenues required to be
contributed to the county public hospital. Total taxes levied may exceed the maximum calculated
pursuant to subsection (6) as a result of an increase in taxable value above that certified in
subsection (1) if such increase is less than the percentage amounts contained in subsection (6) or if
the administrative adjustment cannot be made because the value adjustment board is still in
session at the time the tax roll is extended; otherwise, millage rates subject to this subsection may
be reduced so that total taxes levied do not exceed the maximum.
Any unit of government operating under a home rule charter adopted pursuant to ss. 10, 11, and 24,
Art. VIII of the State Constitution of 1885, as preserved by s. 6(e), Art. VIII of the State Constitution
of 1968, which is granted the authority in the State Constitution to exercise all the powers conferred
now or hereafter by general law upon municipalities and which exercises such powers in the
unincorporated area shall be recognized as a municipality under this subsection. For a downtown
development authority established before the effective date of the 1968 State Constitution which
has a millage that must be approved by a municipality, the governing body of that municipality shall
be considered the governing body of the downtown development authority for purposes of this
subsection.
(6) Prior to extension of the rolls pursuant to s. 193.122, the property appraiser shall notify
each taxing authority of the aggregate change in the assessment roll, if any, from that certified
pursuant to subsection (1), including, but not limited to, those changes which result from actions
by the value adjustment board or from corrections of errors in the assessment roll. Municipalities,
counties, school boards, and water management districts may adjust administratively their adopted
millage rate without a public hearing if the taxable value within the jurisdiction of the taxing
authority as certified pursuant to subsection (1) is at variance by more than 1 percent with the
taxable value shown on the roll to be extended. Any other taxing authority may adjust
administratively its adopted millage rate without a public hearing if the taxable value within the
jurisdiction of the taxing authority as certified pursuant to subsection (1) is at variance by more
than 3 percent with the taxable value shown on the roll to be extended. The adjustment shall be
such that the taxes computed by applying the adopted rate against the certified taxable value are
equal to the taxes computed by applying the adjusted adopted rate to the taxable value on the roll
to be extended. However, no adjustment shall be made to levies required by law to be a specific
millage amount. Not later than 3 days after receipt of notification pursuant to this subsection,
each affected taxing authority shall certify to the property appraiser its adjusted adopted rate.
Failure to so certify shall constitute waiver of the adjustment privilege.
(7) Nothing contained in this section shall serve to extend or authorize any millage in excess of
the maximum millage permitted by law or prevent the reduction of millage.
(8) The property appraiser shall deliver to the presiding officer of each taxing authority within
the county, on June 1, an estimate of the total assessed value of nonexempt property for the
current year for budget planning purposes.
(9) Multicounty taxing authorities are subject to the provisions of this section. The term
"taxable value" means the taxable value of all property subject to taxation by the authority. If a
multicounty taxing authority has not received a certification pursuant to subsection (1) from a
county by July 15, it shall compute its proposed millage rate and rolled -back rate based upon
estimates of taxable value supplied by the Department of Revenue. All dates for public hearings
and advertisements specified in this section shall, with respect to multicounty taxing authorities,
be computed as though certification of value pursuant to subsection (1) were made July 1. The
multicounty district shall add the following sentence to the advertisement set forth in paragraphs
(3)(a) and (g): This tax increase is applicable to (name of county or counties) .
(10)(a) In addition to the notice required in subsection (3), a district school board shall publish
a second notice of intent to levy additional taxes under s. 1011.71(2) or (3). The notice shall
specify the projects or number of school buses anticipated to be funded by the additional taxes and
shall be published in the size, within the time periods, adjacent to, and in substantial conformity
with the advertisement required under subsection (3). The projects shall be listed in priority within
each category as follows: construction and remodeling; maintenance, renovation, and repair;
motor vehicle purchases; new and replacement equipment; payments for educational facilities and
sites due under a lease -purchase agreement; payments for renting and leasing educational facilities
and sites; payments of loans approved pursuant to ss. 1011.14 and 1011.15; payment of costs of
compliance with environmental statutes and regulations; payment of premiums for property and
casualty insurance necessary to insure the educational and ancillary plants of the school district;
payment of costs of leasing relocatable educational facilities; and payments to private entities to
offset the cost of school buses pursuant to s. 1011.71(2)(i). The additional notice shall be in the
following form, except that if the district school board is proposing to levy the same millage under
s. 1011.71(2) or (3) which it levied in the prior year, the words "continue to" shall be inserted
before the word "impose" in the first sentence, and except that the second sentence of the second
paragraph shall be deleted if the district is advertising pursuant to paragraph (3)(e):
NOTICE OF TAX FOR SCHOOL
CAPITAL OUTLAY
The (name of school district) will soon consider a measure to impose a (number) mill property tax for
the capital outlay projects listed herein.
This tax is in addition to the school board's proposed tax of (number) mills for operating expenses
and is proposed solely at the discretion of the school board. THE PROPOSED COMBINED SCHOOL
BOARD TAX INCREASE FOR BOTH OPERATING EXPENSES AND CAPITAL OUTLAY IS SHOWN IN THE
ADJACENT NOTICE.
The capital outlay tax will generate approximately $ (amount) , to be used for the following
projects:
(list of capital outlay projects)
All concerned citizens are invited to a public hearing to be held on (date and time) at (meeting place)
A DECISION on the proposed CAPITAL OUTLAY TAXES will be made at this hearing.
(b) In the event a school district needs to amend the list of capital outlay projects previously
advertised and adopted, a notice of intent to amend the notice of tax for school capital outlay
shall be published in conformity with the advertisement required in subsection (3). A public hearing
to adopt the amended project list shall be held not less than 2 days nor more than 5 days after the
day the advertisement is first published. The projects should be listed under each category of new,
amended, or deleted projects in the same order as required in paragraph (a). The notice shall
appear in the following form, except that any of the categories of new, amended, or deleted
projects may be omitted if not appropriate for the changes proposed:
AMENDED NOTICE OF TAX FOR
SCHOOL CAPITAL OUTLAY
The School Board of name County will soon consider a measure to amend the use of property tax
for the capital outlay projects previously advertised for the ear to ear school year.
New projects to be funded:
Amended projects to be funded:
Projects to be deleted:
(list of capital outlay projects)
(list of capital outlay projects)
(list of capital outlay projects)
All concerned citizens are invited to a public hearing to be held on (date and time) at (meeting place) .
A DECISION on the proposed amendment to the projects funded from CAPITAL OUTLAY TAXES will
be made at this meeting.
(11) Notwithstanding the provisions of paragraph (2)(b) and s. 200.069(4)(f) to the contrary, the
proposed millage rates provided to the property appraiser by the taxing authority, except for
millage rates adopted by referendum, for rates authorized by s. 1011.71, and for rates required by
law to be in a specified millage amount, shall be adjusted in the event that a review notice is
issued pursuant to s. 193.1142(4) and the taxable value on the approved roll is at variance with the
taxable value certified pursuant to subsection (1). The adjustment shall be made by the property
appraiser, who shall notify the taxing authorities affected by the adjustment within 5 days of the
date the roll is approved pursuant to s. 193.1142(4). The adjustment shall be such as to provide for
no change in the dollar amount of taxes levied from that initially proposed by the taxing authority.
(12) The time periods specified in this section shall be determined by using the date of
certification of value pursuant to subsection (1) or July 1, whichever date is later, as day 1. The
time periods shall be considered directory and may be shortened, provided:
(a) No public hearing which is preceded by a mailed notice occurs earlier than 10 days following
the mailing of such notice;
(b) Any public hearing preceded by a newspaper advertisement is held not less than 2 days or
more than 5 days following publication of such advertisement; and
(c) The property appraiser coordinates such shortening of time periods and gives written notice
to all affected taxing authorities; however, no taxing authority shall be denied its right to the full
time periods allowed in this section.
(13)(a) Any taxing authority in violation of this section, other than subsection (5), shall be
subject to forfeiture of state funds otherwise available to it for the 12 months following a
determination of noncompliance by the Department of Revenue.
(b) Within 30 days of the deadline for certification of compliance required by s. 200.068, the
department shall notify any taxing authority in violation of this section, other than subsection (5),
that it is subject to paragraph (c). Except for revenues from voted levies or levies imposed
pursuant to s. 1011.60(6), the revenues of any taxing authority in violation of this section, other
than subsection (5), collected in excess of the rolled -back rate shall be held in escrow until the
process required by paragraph (c) is completed and approved by the department. The department
shall direct the tax collector to so hold such funds.
(c) Any taxing authority so noticed by the department shall repeat the hearing and notice
process required by paragraph (2)(d), except that:
1. The advertisement shall appear within 15 days of notice from the department.
2. The advertisement, in addition to meeting the requirements of subsection (3), shall contain
the following statement in boldfaced type immediately after the heading:
THE PREVIOUS NOTICE PLACED BY THE (name of taxing authority) HAS BEEN DETERMINED BY THE
DEPARTMENT OF REVENUE TO BE IN VIOLATION OF THE LAW, NECESSITATING THIS SECOND NOTICE.
3. The millage newly adopted at this hearing shall not be forwarded to the tax collector or
property appraiser and may not exceed the rate previously adopted.
4. If the newly adopted millage is less than the amount previously forwarded pursuant to
subsection (4), any moneys collected in excess of the new levy shall be held in reserve until the
subsequent fiscal year and shall then be utilized to reduce ad valorem taxes otherwise necessary.
(d) If any county or municipality, dependent special district of such county or municipality, or
municipal service taxing unit of such county is in violation of subsection (5) because total county or
municipal ad valorem taxes exceeded the maximum total county or municipal ad valorem taxes,
respectively, that county or municipality shall forfeit the distribution of local government half -cent
sales tax revenues during the 12 months following a determination of noncompliance by the
Department of Revenue as described in s. 218.63(3) and this subsection. If the executive director
of the Department of Revenue determines that any county or municipality, dependent special
district of such county or municipality, or municipal service taxing unit of such county is in
violation of subsection (5), the Department of Revenue and the county or municipality, dependent
special district of such county or municipality, or municipal service taxing unit of such county shall
follow the procedures set forth in this paragraph or paragraph (e). During the pendency of any
procedure under paragraph (e) or any administrative or judicial action to challenge any action
taken under this subsection, the tax collector shall hold in escrow any revenues collected by the
noncomplying county or municipality, dependent special district of such county or municipality, or
municipal service taxing unit of such county in excess of the amount allowed by subsection (5), as
determined by the executive director. Such revenues shall be held in escrow until the process
required by paragraph (e) is completed and approved by the department. The department shall
direct the tax collector to so hold such funds. If the county or municipality, dependent special
district of such county or municipality, or municipal service taxing unit of such county remedies the
noncompliance, any moneys collected in excess of the new levy or in excess of the amount allowed
by subsection (5) shall be held in reserve until the subsequent fiscal year and shall then be used to
reduce ad valorem taxes otherwise necessary. If the county or municipality, dependent special
district of such county or municipality, or municipal service taxing unit of such county does not
remedy the noncompliance, the provisions of s. 218.63 shall apply.
(e) The following procedures shall be followed when the executive director notifies any county
or municipality, dependent special district of such county or municipality, or municipal service
taxing unit of such county that he or she has determined that such taxing authority is in violation of
subsection (5):
1. Within 30 days after the deadline for certification of compliance required by s. 200.068, the
executive director shall notify any such county or municipality, dependent special district of such
county or municipality, or municipal service taxing unit of such county of his or her determination
regarding subsection (5) and that such taxing authority is subject to subparagraph 2.
2. Any taxing authority so noticed by the executive director shall repeat the hearing and notice
process required by paragraph (2)(d), except that:
a. The advertisement shall appear within 15 days after notice from the executive director.
b. The advertisement, in addition to meeting the requirements of subsection (3), must contain
the following statement in boldfaced type immediately after the heading:
THE PREVIOUS NOTICE PLACED BY THE (name of taxing authority) HAS BEEN DETERMINED BY THE
DEPARTMENT OF REVENUE TO BE IN VIOLATION OF THE LAW, NECESSITATING THIS SECOND NOTICE.
c. The millage newly adopted at such hearing shall not be forwarded to the tax collector or
property appraiser and may not exceed the rate previously adopted or the amount allowed by
subsection (5). Each taxing authority provided notice pursuant to this paragraph shall recertify
compliance with this chapter as provided in this section within 15 days after the adoption of a
millage at such hearing.
d. The determination of the executive director shall be superseded if the executive director
determines that the county or municipality, dependent special district of such county or
municipality, or municipal service taxing unit of such county has remedied the noncompliance.
Such noncompliance shall be determined to be remedied if any such taxing authority provided
notice by the executive director pursuant to this paragraph adopts a new millage that does not
exceed the maximum millage allowed for such taxing authority under paragraph (5)(a), or if any
such county or municipality, dependent special district of such county or municipality, or municipal
service taxing unit of such county adopts a lower millage sufficient to reduce the total taxes levied
such that total taxes levied do not exceed the maximum as provided in paragraph (5)(b).
e. If any such county or municipality, dependent special district of such county or municipality,
or municipal service taxing unit of such county has not remedied the noncompliance or recertified
compliance with this chapter as provided in this paragraph, and the executive director determines
that the noncompliance has not been remedied or compliance has not been recertified, the county
or municipality shall forfeit the distribution of local government half -cent sales tax revenues during
the 12 months following a determination of noncompliance by the Department of Revenue as
described in s. 218.63(2) and (3) and this subsection.
f. The determination of the executive director is not subject to chapter 120.
(14)(a) If the notice of proposed property taxes mailed to taxpayers under this section contains
an error, the property appraiser, in lieu of mailing a corrected notice to all taxpayers, may correct
the error by mailing a short form of the notice to those taxpayers affected by the error and its
correction. The notice shall be prepared by the property appraiser at the expense of the taxing
authority which caused the error or at the property appraiser's expense if he or she caused the
error. The form of the notice must be approved by the executive director of the Department of
Revenue or the executive director's designee. If the error involves only the date and time of the
public hearings required by this section, the property appraiser, with the permission of the taxing
authority affected by the error, may correct the error by advertising the corrected information in a
newspaper of general circulation in the county as provided in subsection (3).
(b) Errors that may be corrected in this manner are:
1. Incorrect location, time, or date of a public hearing.
2. Incorrect assessed, exempt, or taxable value.
3. Incorrect amount of taxes as reflected in column one, column two, or column three of the
notice; and
4. Any other error as approved by the executive director of the Department of Revenue or the
executive director's designee.
(15) The provisions of this section shall apply to all taxing authorities in this state which levy ad
valorem taxes, and shall control over any special law which is inconsistent or in conflict with this
section, except to the extent the special law expressly exempts a taxing authority from the
provisions of this section. This subsection is a clarification of existing law, and in the absence of
such express exemption, no past or future budget or levy of taxes shall be set aside upon the
ground that the taxing authority failed to comply with any special law prescribing a schedule or
procedure for such adoption which is inconsistent or in conflict with the provisions of this section.
History.—s. 13, ch. 73-172; s. 16, ch. 74-234; ss. 1, 2, ch. 75-68; s. 19, ch. 76-133; s. 1, ch. 77-102; s. 1, ch. 77-
174; s. 1, ch. 78-228; ss. 2, 9, ch. 80-261; s. 25, ch. 80-274; s. 14, ch. 82-154; s. 12, ch. 82-208; ss. 4, 11, 25, 72, 80,
ch. 82-226; s. 5, ch. 82-388; s. 2, ch. 82-399; s. 28, ch. 83-204; s. 61, ch. 83-217; s. 2, ch. 84-164; s. 20, ch. 84-356;
s. 1, ch. 86-190; s. 12, ch. 86-300; s. 5, ch. 87-284; s. 13, ch. 88-216; s. 2, ch. 88-223; s. 14, ch. 90-241; ss. 136,
165, ch. 91-112; s. 8, ch. 91-295; s. 1, ch. 92-163; ss. 5, 15, ch. 93-132; s. 25, ch. 93-233; s. 1, ch. 93-241; s. 52, ch.
94-232; s. 4, ch. 94-344; s. 41, ch. 94-353; s. 1481, ch. 95-147; s. 2, ch. 95-359; ss. 1, 2, 3, ch. 96-211; s. 1, ch. 98-
32; s. 1, ch. 98-53; s. 18, ch. 99-6; s. 11, ch. 2002-18; s. 911, ch. 2002-387; s. 2, ch. 2004-346; s. 3, ch. 2007-194; ss.
2, 33, ch. 2007-321; s. 11, ch. 2008-173; s. 3, ch. 2009-165; s. 29, ch. 2012-193; s. 7, ch. 2012-212; s. 13, ch. 2015-
2; s. 17, ch. 2016-10; s. 2, ch. 2017-35; s. 12, ch. 2020-10.