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The 2013 Florida Statutes
Tine 1tIV Chepter 200 View, satire chapter
TAXATION AND FINANCE DETERMINATION OF MILLAGE
CHAPTER 200
DETERMINATION OF MILLAGE
200,001 Millages; definitions and general provisions,
200,011 Duty of county commissioners and school board in setting rate of taxation.
200.065 Method of fixing millage.
200.066 Newly created tax units.
200.068 Certification of'compliance with this chapter.
200,069 Notice of proposed property taxes and non -ad valorem assessments.
200,071 Limitation of millage; counties.
200.081 Mittage limitation; municipalities.
200,091 Referendum to increase millage.
200.101 Referendum for mintage in excess of limits.
200.141 NMiilage following consolidation of city and county functions.
200,151 Mitlage to replace lost revenue.
200,171 Mandamus to levy tax; limitations.
200,181 13ond payments; tax levies; restrictions.
200.185 Maximum millage rates for the 2007.2008 and 2008-2009 fiscal years,
200,001 Millages; definitions and general provisions..-
(1) County millages shall be composed of four categories of manage rates,, as follows:
(a) General county millage, which shalt be that nonvoted millage rate set by the governing
body of the'county,
(b) County debt service millage, which shall be that millage rate necessary to raise taxes for
debt service as authorized by a vote of the electors pursuant to s. 12, Art. VI1 of the State
Constitution.
(c). County voted millage, which shall be that millage rate set by the governing body of the
county as authorized by a vote of the electors pursuant to s. 9(b), Art, VII of the State
Constitution.
(d) County dependent special district millage, as provided in subsection (5).
(2) Municipal millages shall be composed of four categories of millage rates, as follows:
(a) General municipal millage, which shall ba that nonvoted millage rate set by the governing
body of the municipality.
(b) Municipal debt service millage, which shall be that millage rate necessary to raise taxes for
debt service as authorized by a vote of the electors pursuant to s. 12, Art. VII of the State
Constitution.
(c) Municipal voted millage, which shalt be that millage rate set by the governing body of the
Municipality as authorized by a vote of the electors pursuant to s, 9(b), Art, VII of the State
Constitution.
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(d) Municipal dependent special district millage, as provided in subsection (5),
(3) School millages shall be composed of five categories of millage rates, as follows:
(a) Nonvoted required school operating millage, which shall be that nonvoted millage rate set
by the county school board for current operating purposes and imposed pursuant to s, 1011.60(6).
(b) Nonvoted discretionary school operating millage, which shalt be that nonvoted millage rate
Set by the county school board for operating purposes other than the rate imposed pursuant to s.
1011,60(6) and other than the rate authorized in s. 101 1.71(2).
(c) Voted district sghoot operating millage, which shah be that millage rate set by the district
school board for current school operating purposes as authorized by the electors pursuant to s. 9
(b), Art, Vil of the State Constitution.
(d) Nonvoted district school capital improvement millage, which shall be that millage rate set
by the district school board for capital improvements as authorized in s. 1011.71(2).
(e) Voted district school debt service millage, vyhich shall be that millage rate set by the
district school board as authorized by a vote of the electors pursuant to s, 12, Art. VII of the State
Constitution, •
(4) lndepende,,nt special district millage shall be that millage rate sot by the governing body of
an independent special district, which shall be identified;
(a) As to whether authorized by a special act approved by the electors pursuant to s. 9(b), Art.
VII of the State Constitution, authorized pursuant to s, 15, Art. Xil of the, State Constitution, or
otherwise authorized; and
(b) As to whether levied•countywide, less than countywide, or on a mutticounty basis.
(5) Dependent special district millage shall be that rniltage rate set by the board of county
commissioners or the governing body of a municipality, ex officio or otherwise, which shall be
identified as to the area covered; as to the taxing authority to which the district is dependent; and
as to whether authorized by a special act, authorized by a special act and approved. by the
electors, authorized pursuant to s, 15, Art, XII of the State Constitution, authorized by s. 125.01(1)
(q), or otherwise authorized,
(6) At any time millage rates are published for the purpose of giving notice, the rates shall be
stated in terms of dollars and cents per thousand dollars of assessed property value,
(7) Millages shall he fixed only by ordinance or resolution of the governingbody of the taxing
authority in the manner specifically provided by general law or by special act,
(8)(a) "County" means a political subdivision of the state as established pursuant to s. 1, Art.
VIII of the State Constitution.
(b) "Municipality" means a•municipality created pursuant to general or special law but
excludes metropolitan and consolidated governments as provided in s, 6(e) and (f), Art. VIII of the
State Constitution, which shall be considered county governments, Such municipality must have
held an election for its legislative body pursuant to law and established such a legislative body
which meets pursuant to law.
(c) "Special district" means a special district as defined in s. 189.403(1).
(d) "Dependent special district" means a dependent special district as defined in s. 189.403(2),
Dependent special district millage, when added to the millage of the governing body to which it is
dependent, shaft not exceed the maximum millage applicable to such governing body.
(e) "Independent special district" means an independent special district as defined in s,
189.403(3), with the exception of a downtown development authority established prior to the
effective date of the 1968 State Constitution as an independent body, either appointed' or elected,
regardless of whether or not the budget is approved by the local governing body, if the district
levies a millage authorized as of the effective date of the 1968 State Constitution. Independent
special district millage shall not be levied in excess of a millage amount authorized by general law
and approved by vote of the electors pursuant to s. 9(b), Art, ViI of the State Constitution, except
for those independent special districts levying millage for water management purposes as provided
in that section and municipal service taxing units as specified in s. 125.01(1)(q) and (r). However,
independent special district millage authorized as of the date the 1968 State Constitution became
effective need not be so. approved, pursuant to s, 2, Art, XII of the State Constitution.
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(f) "Voted millage" or "voted levies" means ad valorem taxes in excess of maximum millage
amounts authorized by law approved for periods not longer than 2 years by vote of the electors
pursuant to s, 9(b), Art, Vilof the State Constitution or ad valorem taxes levied for purposes
provided in s. 12, Art, VII of.the State Constitution. "Voted millage" does not include levies
approved by voter referendum not required by general law or the State Constitution,
(g) "Aggregate mittage rate" means that millage rate obtained from the quotient of the sum of
all ad valorem taxes levied by the governing body of a county or municipality for countywide or
municipality -wide purposes, respectively, plus the ad valorem taxes levied for all districts
dependent to the governing body divided by the total taxable value of the county or municipality.
(h) "Dedicated increment value" means the proportion of the cumulative increase in taxable
value within a defined geographic area used to determine a tax increment amount to be paid to a
redevelopment trust fund pursuant td s. 163,387(2)(a) or to be paid or applied pursuant to an
ordinance, resolution, or agreement to fund a projector to finance essential infrastructure, Upon
creating any obligation for payment to a redevelopment trust fund or otherwise pursuant to an
ordinance, resolution, or agreement to fund a project or to finance essential infrastructure based
on an increase in assessed value, the taxing authority shall certify to the property appraiser the
boundaries of the designated geographic area and the date of the most recent assessment roll used
in connection with the taxation of such property prior to creation of the obligation. If the
increment amount payment is riot based on a specific proportion. of the cumulative increase in
taxable value within a defined geographic area, such value shalt be reduced by multiplying by a
proportion calculated by dividing the payment in the prior year, if any, by the product of the
millage rate in the prior year and the cumulative increase in taxable value within the defined
geographic area In the prior year, For tax years beginning an or after January 1, 2008, information
provided to the property appraiser after May 1 of any year may not be used for the current year's
certification.
(I) "per capita Florida personal income" means Florida nominal personal income for the four
quarters ending the prior September 30, as published by the Bureau of Economic Analysis of the
United States Department of Commerce, or its successor, divided by the prior April 1 official
estimate of Florida resident population pursuant to s, 186.901, which shalUbe reported by the
Office of Economic and Demographic Research by April 1 of each year.
(j) "Total county ad valorem taxes levied" means all property taxes other than voted levies
levied by a county, any municipal service taxing units of that county, and any special districts
dependent to that county in a fiscal year.
'(k) "Total municipal ad valorem taxes levied" means all property taxes other than voted levies.
levied by a municipality and any special districts dependent to that municipality in a fiscal year,
(t) "Maximum total county ad valorem taxes Levied" means the total taxes levied by a county,
municipal service taxing units of that county, and special districts dependent to that county at
their individual maximum miLlages, •calculated pursuant to s. 200.065(5)(a) for fiscal years 2009-
2010 and thereafter and pursuant to s. 200.185 for fiscal years 2007.2008 and 2008-2009.
(m) "Maximum total municipal ad valorem taxes levied" meansthe total taxes levied by a
municipality and special districts dependent to that municipality at their individual maximum
miLlages, calculated pursuant to s. 200.065(5)(b) for fiscal years 2009.2010 and thereafter and by s,
200.185 for fiscal years 2007-2008 and 2008-2009.
History.—s. 9, ch. 73-349; s. 27, ch. 80-274; s,13, ch. 82.184; s, 9, ch. 83-204; s. 60, ch. 83.217; $s. 1, 2, ch. 86-
153; s, 3, ch. 87-103; s, 6, ch. 87.239; s, 57, ch. 89.169; s. 1, ch. 90-172; s, 43, ch. 90.288; s. 51, ch. 54.232; s, 910,
ch. 2002-387; s. 1, ch, 2007-321; s. 86, ch, 2008-4.
Note, --Former $. 200.191.
200.011 Duty of county commissioners and school board in setting rate of taxation,—
(1) The county commissioners shall determine the amount to be raised for all county purposes,
except for county school purposes, and shall enter upon their minutes the rates to be levied for
each fund respectively, together with the rates certified to be levied by the board of county
commissioners for use of the county, special taxing district, board, agency, or other taxing unit
within the county for which the board of county commissioners is required by law to levy taxes.
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(2) The county commissioners shall ascertain the aggregate rate necessary to cover all such
taxes and certify the same to the property appraiser within 30 days after the adjournment of the
value adjustment board, The property appraiser shall carry out the full amount of taxes for all
county purposes, except for school purposes, under one heading in the assessment roll to be
provided for that purpose, and the county commissioners shall notify the clerk and auditor and tax
collector of the county of the amounts to be apportioned to the different accounts out of the total
taxes levied for all purposes,
(3) ' The county depository, in issuing receipts to the taxcollector, shall state in each of his or
her receipts, which Mail be In duplicate, the amount deposited to each fund out of the deposits
made with it by the tax collector, When any such receipts shall be given to the tax collector by the
county depository, the tax collector shalt immediately file one of the same with the clerk and
auditor of the county, who shall credit the same to the tax collector with the amount thereof and
make out and deliver to the tax collector a certificate setting forth the payment in detail, as
shown by the receipt of the county depository.
(4) The county commissioners and school board shall file written statements with the property
appraiser setting forth the boundary of each special school district and the district or territory in
which other special taxes are to be assessed, and the property appraiser shall, upon receipt of such
statements and orders from the board of county commissioners and school board setting forth the
rate of taxation to be levied on the real and personal property therein, proceed to assess such
property and enter the taxes thereon in the assessment rolls to be provided for that purpose.
(5) The property appraiser shall designate and separately iderrtify by certificate to the tax
collector the rate of taxation to be levied for the use of the county and school board and the total
rate of taxation for all other taxing authorities in the county.
(6) The board of county commissioners shall certify to the property appraiser and tax collector
the millage rates to be levied for the use of the county and special taxing districts, boards, and
authorities and all other taxing units within the county for which the board of county
commissioners is required by law to levy taxes. The district school board, each municipality, and
the governing board or governing authority of each special taxing district or other taxing unit
within the county the taxes of which are assessed on the tax roll prepared by the property
appraiser, but for which the board of county commissioners is not required by law to levy taxes,
shall certify to the property appraiser and tax collector the millage rate set by such board,
municipality, authority, special taxing district, or taxing unit. Th.e certifications required by this
subsection shall be made within 30 days after the value adjustment board adjourns,
History.-s. 2, ch. 4885, 1901; GS 532; s. 30, ch. 5596, 1907; RGS 731; CGL 937; s, 6; ch. 20722, 1941; s, 1, ch. 67-
227; s. 1, ch. 67.512; ss. 1, 2, ch, 69-55; s. 1, ch. 69.300; s. 36, ch, 71.355; s. 18, ch. 76.133; s. 1, ch, 77-102; s, 1, ch.
77-248; s, 90, ch. 79-400; s. 71, ch, 82-226; s, 164, ch, 91-112; s, 1048, ch. 95.147,
Note,—Formers,193.31.
200.065 Method of fixing millage.— .
(1) Upon. completion of the assessment of all property pursuant to s. 193.023, the property
appraiser shalt 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 structdres, 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 taxabte value of tangible personal. property within the jurisdiction in
excess of 1415 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 shalt be known as the "rotted -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
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municipal service taxing unit, and each independent special district describing the proper
method of computing the miltage 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 miltage shall be levied until a resolution or ordinance has been approved by the
governing hoard 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 miltage 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 shalt 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 taw,
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 miltage 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 miltage 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. 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. 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 miltage 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,
(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 andproposed miltage 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 miltage rate, and publicly announce the
percent, if any, by which the recomputed proposed miltage 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 miltage rate and budget. A public hearing to finalize the budget and adopt
a miltage rate shall be held not less than 2, days nor more than 5 days after the day that the
advertisement is first published. During the hearing, the governing body of the taxing authority
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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. F'or each taxing authority levying mitlage, the name of the
taxing authority, the rolled back rate, the percentage increase, and the millage rate to be levied
shall be publicly announced prior to the adoption of the millage-levy resolution or ordinance. In no '
event may the mitlage rate adopted pursuant to this paragraph exceed the mitlage 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 (1 i), each taxpayer within the jurisdiction of the
taxing authority shalt 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 shalt 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 prior to adoption of any measures by the
governing body. The governing body shall adopt its tentative or final mitlage rate prior to 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 shah be held on a Sunday. The county commission shall not'schedute 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. A multicounty taxing authority shall snake 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 shalt discuss and adopt that tax levy or budget separately.
if, due to circumstances beyond the control of the taxing authority, the hearing provided for in
paragraph (d) is recessed, 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 prior to the date the
hearing will be continued.
(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).
2. Notwithstanding any provisions of paragraph (b) to the contrary, each school district shall
advise the property appraiser of its recomputed proposed mitlage 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).
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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 (i), but hot earlier than 65 days after certification. The hearing
shah 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, asamended, 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 duty 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 4veek, 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 $XX,XXX,XXX
0. Less tax reductions due to Value Adjustment Board and other assessment
changes ($XX,XXX,XXX)
C, Actual property tax levy $(X,,
This year's proposed tax levy $XX,XXX,XXX
All concerned citizens are invited to attend a public hearing on the tax increase to be held on
(date and acme) at erecting place: ,
A FINAL DECISION an the proposed tax increase and the budget will be made at this hearing,
(b) In all instances in which the provisions of paragraph (a) are inapplicable for taxing
authorities other than school districts, the advertisement shalt be in the following form:
NOTICE OF BUDGET HEARING
The (naive of taxing authority) has tentatively adopted a budget for ,_(feeet v art ..A public hearing to
make a FINAL. DECISION on the budget.AND TAXES will be held on (date and tItnej at (meeting puj-,
(c) For school districts which have proposed a millage rate in excess of 100 percent of the.
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rolled•back rate computed pursuant to subsection (1) and which propose to levy nonvoted
millage in'excess of the minimum amount required pursuant to s. 1011.60(6), the advertisement
.shall be in the following form:
NOTICE OF PROPOSED TAX INCREASE
The (name of school district) will soon consider a measure to increase its property tax levy.
Last year's property tax levy:
A. Initially proposed tax levy. . . . . . . , .$XX,XXX,XXX
B. Less tax reductions due to Value Adjustment Board and other assessment
changes, . . , . , . , ,($XX,XXX,XX()
C. Actual property tax levy $XX,XXX,XXX
This year's proposed tax levy, . . , . . . , , .$XX,XXX,X)0X
A portion of the tax levy is required under state law in'order ,for the school board to receive
$ (amount Al in state education grants. The required portion has (Increased or decreased) by (amount B)
percent and represents approximately (amount c) 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 oh (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 aver 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 ninetenths. '
(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 taw 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 _Inamo of schen{ district). will soon consider a budget for (fiscal year) , A public hearing to make a
DECISION on the budget AND TAXES wilt be held on (date and tin) . at Imeettg 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
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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
rolledS7ack rate) percent.
Ail concerned citizens are invited to attend a public hearing on the proposed tax increase to be
held on !date and time] at (muting 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 anincrease
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 riot be accompanied, preceded, or followed by otiler advertising on 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 )7o smaller than .18 point.
(j) The arnounts to be published as percentages of increase over the rolled.back rate pursuant
to this subsection shall be based on aggregate miliage rates and shall exclude voted village levies
unless expressly provided otherwise in this subsection,
(lc) Any taxing authority which will levy an ad valorem tax for an upcoming budget year but
does not levy an ad valorem tax currently shalt, in the advertisement specified in paragraph (a),
paragraph (c), paragraph (d), or paragraph (g), replace the phrase "increase its property tax levy
by Jpescentage of Incrusts/or rolled•back rate) percent" with the phrase "impose a new property tax levy
of $ (amount) per $1,000 value,"
(t) 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 EXPENiDiTURiS.
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. We're 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 shalt be
forwarded to the property appraiser and the tax collector within 3 days after the adoption of such
resolution or ordinance. No mitlage other than that approved by referendum may be leVied.until
the resolution or ordinance to levy required ie 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 consideredofficial notice of the •
village rate approved by the taking authority, and that village rate shalt 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 shalt be made within 101 days of certification of value pursuant
to subsection (1).
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(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 rnitlage 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 he 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 percentmay be adopted if approved by a unanimous vote of the
membership of the governing body of the county, municfpality, 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 atnounts 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, s,
200.185, or s. 200.186 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, VW 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 StateConstitution 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,
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counties, school boards, and water management districts may adjust administratively their
adopted millage rate without a public hearing if the taxable vatue 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 {f 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 shalt serve to extend or authorize any miltage In excess of
the maximum millage permitted by taw 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) Mutticounty 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 '1 5, it shall compute its proposed millage rate and rolled.bacit rate based upon
estimates of taxable value supplied by the Department of Revenue. Ail dates for public hearings
and advertisements specified in this section shall, with respect to mutticounty 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 conforrliity
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)(1), The additional notice shall be in the
fallowing 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" shalt 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 ,Lome 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 (nur er) mills for operating expenses
and is proposed solely at the discretion of the school board. THE PROPOSE) COMBINED SCHOOL
BOARD) TAX INCREASE FOR BOTH OPERATING EXPENSES AND CAPITAL OUTLAY IS SHOWN IN THE
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. ADJACENT NOTICE
The capital outlay tax will generate approximately $J mOLn) ,, to be used for the following
projects:
(List of capital outlay protects)
All 'concerned citizens are invited to a public hearing to be held on jdate 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 projectsprevlously
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 thefollowing 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 FUR
SCHOOL CAPITAL OUTLAY
The School Board of (name) County wilt soon consider a measure to amend the use of property
tax for the capital outlay projects ,previously advertised for the vear) to (vearL school year,
New projects to be funded:
Amended projects to be funded:
Projects to be deleted
(list _of capital Nitta,/ protects)
ltlst• of capital outlay oroi_ectst
(listof caottal QUtlav protects
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 5, '193.1142(4) and the taxable value on the approved rail 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 shalt be considered directory and may be shortened, provided:
(a) No public hearing which is preceded by a nailed 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
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(c) The property appraiser coordinates such shortening of time periods and gives written notice
to al! 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 otherwiseavailabte.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 sectioh, 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 tevenues,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 fname of taxing avthoritvi HAS BEEN DETERMINED BY THE
DEPARTMENT OF REVENUE TO 85 IN VIOLATION OFTHE 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 miltage'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), s, 200,185, or s.
200,186 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), s. 200.185, or s, 200,186, 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). Duringthe 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), s. 200.185, or s, 200.186, 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 shalt 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), s, 200.185, or s. 200.186 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 riot remedy the noncompliance, the provisions of s. 218.63 shalt apply.
(e) The following procedures shall be followed when the executive director notifies any county
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or municipality, dependent special district of such county or municipality, ar municipal service
taxing unit of such county that he or she has determined that such taxing authority is in violation of
subsection (5), s, 200.185, ors. 200,186:
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 iunicipality, or municipal service taxing unit of such county of his or her determination
regarding subsection (5), s, 200,185, or s, 200,186 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), s, 200,185, ors..200.186. 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 shah 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 a[(awed for such taxing authority under paragraph (5)(a), s. 200.185
(1)-(5), or s. 200.186(1), 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 tower millage
sufficierit to reduce the total taxes levied such that total taxes levied. do hot exceed the maximum
as provided in paragraph (5)(b), s. 200.185(8), ors. 200.186(3)..
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
ar municipality shah forfeit the distribution of local government hatf•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, ar column three of the
notice; and
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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 aver 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 Iaw, 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, eh, 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; $. 12, ch, 86.3001 s. 8, 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; 8. 2, ch. 95.359; ss. 1, 2, 3, ch. 96-211; s. 1, ch. 98-32; $.1, ch. 98-
53; s, 16, 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,
111ote.-section 13, ch, 2.008.173, provides that:
"(1) The executive director of the Department of Revenue Is authorized, and all conditions are deemed met, to
adopt emergency rules under ss,120,536(1) and 120.54(4), Florida Statutes, for the purpose of Implementing thls act.
"(2) Notwithstanding any other provision of law, such emergency rules shalt remain in effect for 18 months after the
date of adoption and may be renewed during the pendency of procedures to adopt rules addressing the subject of the
emergency rules."
200.066 Newly created tax units. -Ad valorem taxes of newly created municipalities or
special districts shall be initially imposed no earlier than the January 1 subsequent to the creation
or establishment of the municipality or district. The creation by a county of a municipal service
taxing unit under s. 125,01 is not controlled by this section if the boundaries of the municipal
service taxing unit conform to the boundaries of existing special districts, include all the
unincorporated areas, or include all the incorporated areas of a municipality, and if the taxing unit
is created before July 1 if miltage is to be imposed in the ensuing county budget.
History,-s, 5; ch. 82.226; s, 29, ch, 83.204; s. 2, ch, 84-371; s. 3, ch. 91-238.
200.068 Certification of compliance with this chapter. -Not later than 30 days following
adoption of an ordinance or resolution establishing a property tax levy, each taxing authority shall
certify compliance with the provisions of this chapter to the Department of Revenue. In addition to
a statement of compliance, such certification shall include a copy of the ordinance or resolution so
adopted; a copy of the certification of value showing rolled -back millage and proposed millage
rates, as provided to the property appraiser pursuant to s. 200,065(1) and (2)(b); maximum millage,
rates calculated pursuant to s, 200,065(5), s, 200,185, or s. 200,186, together with values and
calculations upon which the maximum millage rates are based; and a certified copy of the
advertisement, as published pursuant to s. 200.065(3). In certifying. compliance, the governing body
of the county shall also include a certified copy of the notice required under s. 194.037, However;
if the value adjustment board completes its hearings after the deadline for certification under this
section, the county shall submitsuch copy to the department not later than 30 days fallowing
completion of such hearings.
History, --a. 6, ch. 82.226; s. 30, ch, 83.204; s. 166, ch, 91-112; ss. 7, 21, c11. 95.272; s. 7, ch, 97-287; s. 3, ch, 2007-
321.
20.0.069 Notice of proposed property taxes and non -ad valorem assessments. --Pursuant to
s. 200.065(2)(b), the property appraiser, in the name of the taxing authorities and local governing
boards levying non -ad valorem assessments within his or her jurisdictioti and at the expense of the
county, shall prepare and deliver by first-class mail to each taxpayer to be listed on the current
year's assessment roll a notice of proposed property taxes, which notice shall contain the elements
and use the format provided in the following form. Notwithstanding the provisions of s. 195.022, no
county officer shalt use a form other than that provided herein. The Department of Revenue may
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adjust the spacing and placement on the form of the elements listed in this section as it
considers necessary based on changes in conditions necessitated by various taxing authorities. if
the elements are in the order listed, the placement of the listed columns may be varied at the
discretion and expense of the property appraiser, and the property appraiser may use printing
technology and devices to complete the form, the spacing, and the placement of the information in
the columns, A county officer may use a form other than that provided by the department for
purposes of this part, but only if his or her office pays the related expenses and he or she obtains
prior written permission from the executive director of the department; however, a county officer
may not use a form the substantive content of which is at variance with the form prescribed by the
department. The county officer may continue to use such an approved form until the law that
specifies the form is amended or repeated or until the officer receives written disapproval from the
executive director.
(1) The first page of the notice shall read:
NOTICE OF PROPOSED PROPERTY TAXES
DO NOT PAY --THIS IS NOT A BILL
The taxing authorities which levy property tares against your property will soon hold PUBLIC
HEARINGS to adopt budgets and tax rates for the next year.
The purpose of these PUBLIC HEARINGS is to receive opinions from the general public and to
answer questions on the proposed tax change' and budget PRIOR TO TAKING FINAL ACTION,
Each taxing authority may AMEND OR ALTER its proposals at the hearing,
(2)(a) The notice shall include a brief legal description of the property, the name and mailing
address of the owner of record, and the tax information applicable to the specific parcel in
question. The information shall be in columnar form. There shall be seven column headings which
shall reach "Taxing Authority," "Your Property Taxes Last Year," "Last Year's Adjusted Tax Rate
(Millage)," "Your Taxes This Year IF NO Budget Change Is Adopted," "Tax Rate This Year IF
PROPOSED Budget,is Adopted (Millage)," "Your Taxes This Year IF PROPOSED Budget Change is
Adopted," and "A Public Hearing on the Proposed Faxes and Budget Will Be Held:."
(b) As used in this section, the term "last year's adjusted tax rate" means the rolled back rate
calculated pursuant to s, 200.065(1).
(3) There shall be under each column heading an entry for the county; the school district levy
required pursuant to s, 1011.60(6); other operating school Levies; the municipality or municipal
service taxing unit or units in which the parcel lies, if any; the water management district levying
pursuant to s, 373.503; the independent special districts in which the parcel lies, if any; and for all
voted levies for debt service applicable to the parcel, if any.
(4) For each entry listed in subsection (3), there shall appear on the notice the following;
(a) In the first column, a.brief, commonty used name for the taxing authority or its governing
body. The entry in the first column for the levy required pursuant to s. 1011.600) shall be "By
State Law." The entry for other operating school district levies shall be "By Local Board." Both
school levy entries shall be indented and preceded,by the notation "Public Schools;". For each
voted levy for debt service, the entry shall be "Voter Approved Debt Payments."
(b) in the second column, the gross amount of ad valorem taxes levied against the parcel in the
previous year, if the parcel did not exist in the previous year, the second column shall be blank.
(c) . In the third column, last year's adjusted tax rate or., in the case of voted Levies for debt
service, the tax rate previously authorized by referendum,
(d) In the fourth column, the gross amount of ad valorem taxes'which will apply to the parcel
in the current year if each taxing authority levies last year's adjusted tax rate or, in the case of
voted levies for debt service, the amount previously authorized by referendum.
(e) In the fifth column, the tax rate that each taxing authority must Levy against the parcel to
fund the proposed budget ar, In the case of voted levies for debt service, the tax rate previously
authorized by referendum.
(f) In the sixth column, the gross amount of ad valorem taxes that must be Levied in the current.
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year if the proposed budget is adopted.
(g) In the seventh column, the date, the time, and a brief description of the location of the
public hearing required pursuant to s. 200.065(2)(c).
(5) Following the entries for each taxing authority, a final entry shall show: in the first column,
the words "Total Property Taxes:" and in the second, fourth, and sixth columns, the sum of the
entries for each of the individual taxing authorities. The second, fourth, and sixth columns shall,
immediately below said entries, be labeled Column 1, Column 2, and Column 3, respectively.
Below these labels shall appear, in boldfaced type, the statement: SEE REVERSE SIDE FOR
EXPLANATION.
(6)(a) The second page of the noticee shall state the parcel's market value and for each taxing
authority that levies an ad valorem tax against the parcel;
1. The assessed value, value of exemptions, and taxable value for the previous year and the
current year.
2. Each assessment reduction and exemption applicable to the property, including the value of
the assessment reduction or exemption and tax levies to which they apply.
(b) The reverse side of the second page shall contain definitions and explanations for the
values included on the front side.
(7) The fotldwing statement shall appear after the values listed on the front of the second
page;
If you feel that the market value of your property is inaccurate or does not reflect fair market
value, or if you are entitled to an exemption or classification that is not reflected above, contact
your county property appraiser at ,ephgne umber) or .nosationl
If the property appraiser's . office is unable to resolve the matter as to market value,
classification, or an exemption, you may file e petition for adjustment with the Value Adjustment
Board. Petition forms are available from the county property appraiser and must be filed ON OR
BEFORE (date)
($) The reverse side of the first page of the formshalt reed:
EXPLANATION
*COLUMN 1--"YOUR PROPERTY TAXES LAST YEAR"
This column shows the taxes that applied last year to your property. These amounts were based on
budgets adopted last year and your property's previous taxable value.
*COLUMN 2—"YOUR TAXES IF NO BUDGET CHANGE IS ADOPTED"
This column shows what your taxes will be this year IF EACH TAXING .AUTHORITY DOES NOT CHANGE
ITS PROPERTY TAX LEVY. These amounts are based on. last year's budgets and your currant
assessment.
*COLUMN 3—"YOUR TAXES IF PROPOSED BUDGET CHANGE IS ADOPTED"
This column shows what your taxes will be this year under the BUDGET ACTUALLY PROPOSED by
each local taxing authority. The proposal is NOT final and may be amended at the public hearings
shown on the front side,of this notice. The difference between columns 2 and 3 is the tax change
proposed by each local taxing authority and is NOT the result of higher assessments,
*Note: Amounts shown on this form da NOT reflect early payment discounts you may have received
or may be eligible to receive. (Discounts area mleximum of 4 percent of the amounts .shown on this
form.)
(9) The bottom portion of the notice shall further read in bold, conspicuous print:
"Your final tax biti may contain non -ad valorem assessments which may not be reflected on
this notice such es assessments for roads, fire, garbage, lighting, drainage, water, sewer, or
other governmental services and facilities which may be Levied by your county, city, or any
special district."
(10)(a) If requested by the local governing board Levying nomad valorem assessments and
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agreed to by the property appraiser, the notice specifiedin this section may contain a notice of
proposed or adopted non.ad valorem assessments. If so agreed, the notice shall be titled:
NOTICE or PROPOSE PROPERTY TAXES
AND PROPOSED OR ADOPTED
NON -AD VALOREM ASSESSMENTS
DO•NOT PAY —THIS I5 NOT A SILL
There must be a dear partition between the notice of proposed property taxes and the notice of
proposed or adopted non -ad valorem assessments, The partition must be. a bold, horizontal line
approximately 1/s-inch thick. By rule, the department shall provide a format for the form 'of the
. notice of proposed or adopted non -ad valorem assessments which meets the following minimum
requirements;
1, There must be subheading for columns listing the levying local governing board, with
corresponding assessment rates expressed in dollars and cents per unit of assessment, and the
associated assessment amount.
2, The purpose of each assessment must also be listed in the column listing the levying local
governing board if the purpose is not clearly indicated by the narnebf the board,
3. Each non -ad valorem assessment for each levying local governing board .must be listed
separately,
4. If a county has too many municipal service benefit units or assessments to be listed
separately, it shall combine them by function.
5. A brief statement outlining the responsibility of the tax collector and each levying local
governing board as' to any non -ad valorem assessment must be provided on the form, accompanied
by directions es to which office to contact for particular questions or problems,
(b) If the notice includes all adopted non -ad valorem assessments, the provisions contained in
subsection (9) shalt not be placed on the notice.
History.-s. 26, ch. 80•274; s. 15, ch. 82-154; s, 12, ch. 82-226; s. 10, ch. 82.385; s, 13, ch. 83-204; s, 3, ch, 84.371;
s, 212, ch. 85-342; s. 12, ch..90.343; ss. 137, 167, ch. 91.112; s, 2, ch. 92.163; s, 17, ch. 93-'132; s, 53, ch. 94.232; s.
67, ch. 94-353; s. 1482, ch. 95-147; s. 26, ch. 97.255; 5. 4, ch. 98.167; s. 4, ch. 2001.137; 5. 7, ch. 2002.18; s. 912, ch,
2002.387; s. 1, ch. 2001.165; s. 30, ch. 2010.5.
200,071 Limitation of millage; counties.—
(1) Except as otherwise provided herein, no ad valorem tax millage shall be levied against real
property and tangible personal property by counties in excess of 10 mills, except for voted levies,
(2) The board of county commissioners shall, in the event the sum of the proposed millage for
the county and dependent districts therein is more than the maximum allowed hereunder, reduce
the millage to be levied for county officers, departments, divisions, commissions, authoritie, and
dependent special districtsso as not to exceed the maximum millage provided under this section or
s. 200.091.
(3) Any county which, through a municipal service taxing unit, provides services or facilities of
the kind or type commonly provided by municipalities, may levy, in addition to the millages
otherwise provided in this section, against real property and tangible personal property within each
such municipal service taxing unit an ad valorem tax millage not in excess of 10 mills to pay for
such services or facilities provided with the funds obtained through such levy within such municipal
service taxing Unit.
History.—s. 1, ch, 67-395; ss.•i, 2, ch, 69-55; s. 28, ch. 69.216; s. 1, ch. 69-300;;'s. 2, ch. 70.368; s. 3, ch. 74-191; s,
16, ch. 82-154; s. 11, ci',. 82-385; s, 4, Lh. 91.238.
Note. —Former s, 193.321,
200,081 millage limitation; municipalltios.—No municipality shall levy ad valorem taxes
against real property and tangible personal property in excess of 10 mills, except for voted levies.
History.—s. 1, ch. 67-396; ss. 1, 2, ch. 69-55; s, 17, ch, 82.154.
Note.— Former s, 167,441,
200.491 Referendums to increase nniitage.—The millage authorized to be levied in s.
1
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200,071 for county purposes, including dependent districts therein, may by increased for periods
not exceeding 2 years, provided such levy has been approved by majority vote of the qualified
electors in the county or district voting in an election called for such purpose. Such an election
may be called by the governing body of any such county or district on its own motion and shall be
called upon submission of a petition specifying the amount of millage sought to be levied and the
purpose for which the proceeds will be expended and containing the•signatures of at least 10
percent of the persons qualified to vote in such election, signed within 60 days prior to the date
the petition is filed.
I listory.--s, 2, ch, 67.395; ss, 1, 2, ch. 69-55; s, 19, ch, 82.154; s.'62, ch. 83.217,
Note. —Former s, 193,322,
200,101 Referendum for millage'in excess of limits. -The qualified electors of a
municipality may by majority vote of those voting approve an increase of millage above those limits
imposed by s. 200.081 in a referendum called for such purpose by the governing body of the
municipality, but the period of such increase may not exceed 2 years. Such referendum also may
be initiated by submission of a petition to the governing body of the municipality containing the
signatures of 10 percent of those persons eligible to vote in such referendum, which signatures
were affixed to the petition within 60 days prior to its submission.
History.—s. 2, ch. 67.396; ss. 1, 2, ch. 69.55; s, 20, ch, 82.154.
Note. —Former s. 167,442.
200.141 Millage'fallowing consolidation of city and county functions.=Those cities or
counties which now or hereafter provide both municipal and county services as authorized under
iss, 9.'11 and 24 of Art. VIII of the State Constitution of 1885 shall have the right to levy for county,
district and municipal purposes a millage up to 20 mills on the dollar of assessed valuation under
this section. For each increase in the county millage above 10 mills which is attributable to an
assumption of municipal services by a county having home rule, or for each increase In the
municipal millage above 10 mills which is attributable to an assumption of county services by a city
havingleome rule, there shall be a decrease in the millage levied by each and every municipality
which has a service or services assumed by the county, or by the county which has a service or
services assumed by the city. Such decrease shall be equal to the cost of that service or services
assumed, so that an amount equal to that cost shall be eliminated from the budget of,the county or
city giving up the performance of such service or services.
History,—s, 5, ch. 67.395; ss, 1, 2, ch. 69-55; s, 11, ch. 69.216,
1Note,--Sections 9, 10,11, and 24 of Arl'. Vlli of the Constitution of 1885, as amended, were preserved lays, 6(e),
Art. Vili of the Constitution of 1968.
Note.— Formers. 193.325.
200.151 Millage to. replace lost revenue. —In the event any municipality should lose revenue
through the toss of a prdprietaly activity or other source of revenue, the governing body of the
municipality is authorized'te increase the millage in an amount sufficient to restore such loss of
revenue, In the event any municipality should relinquish any governmentalfunctian to a county or
•other governmental body, the governing body of such municipality shalt reduce the millage in an
arniount which will equal the cost of such governmental function.
History.--s. 3, ch. 67.396; ss. 1, 2, ch. 69-55.
Note, --Former s. 167.443,
200.171 Mandamus to levy tax; limitations, —In any suit brought in any court of this state
seeking to compel the levy of any tax for the payment of any bonds, coupons or other evidences of
indebtedness, or to establish a sinking fund for their ultimate redemption at maturity, the
peremptory writ,, if issued by the court, shall in no case require a levy in excess of the ability of
the taxing unit involved to pay the taxes commanded to be levied; and if such taxing unit be one
having other functions of civil government to perform, the court shall also take into consideration
in commanding such levy, the necessity of such unit to make a reasonably ample Levy of taxes for
the purpose of raising revenue with which to pay for the operation of the ordinary functions of civil
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government which such unit performs; provided, this section shall not apply to bonds, coupons or
other evidences of indebtedness issued subsequent to the passage of this law. The ability of the
taxing unit involved to pay the taxes commanded to be Levied shall be determined by the court
within its sound discretion by the application of equitable considerations to view of all the
conditions of the taxing unit bearing upon such ability to pay; and such ability to pay shall be first
found and determined before the issuance of any such peremptory writ,
History,—s. 1, ch.18301, 1937; CGL 1940 Sapp. 2321(3); ss. 1, 2, ch. 69.55,
Note. —Formers. 192.34.
200.181 Bond payments; tax levies; restrictions.—
(1) None of the provisions of this chapter or of any other lav), whether general, special or local
or of the charter of any municipality or county, shall limit or restrict the rate or the amount of the
ad valorem taxes levied for the payment of the principal of and the interest on any debt service
whether secured by revenue certificates or by bonds far which the full faith and credit of any
county, municipality or taxing district may be pledged, and such taxes shalt be in addition to all
other taxes authorized ar limited by law.
(2) Nothing in this section shall prevent any municipality, county or school board from levying
at least 5 Mills of ad valorem tax during any fiscal year,
(3) A county or municipality may levy voted millage at the maximum millage rate approved by
referendum even if the levy would raise revenue in excess of that necessary for debt service as
authorized by a vote of the electors pursuant to s. 12, Art, VII of the State Constitution. The county
or municipality may use the surplus revenue for any lawful purpose solely related to the capital
project for which the voted millage was approved, including operations and maintenance, For
purposes of this chapter, the portion of the voted millage necessary to pay debt service must be
treated as debt service millage and the excess portion must be treated as general millage. The
portion treated as general millage must be included within the millage levied under the county or
municipal 10-mill limitation.
I-ristory,—ss. 1, 3, ch. 67-536; ss. 1, 2, ch, 69-55; s. 1, ch. 69-300; s, 1, oh. 96.259,
Note, --Former s, 193.77,
200.185 Maximum millage rates for the 2007-2008 and 2008.2009 fiscal years.—
(1) As used in this section, the term,
(a) "County of special financial concern" means a county considered fiscally constrained
pursuant to s. 218,67 and for which 1 mill will raise less than$100 per capita.
(b) "Municipality of special financial concern" moans a municipality within a county of special
financialconcern or a municipality that has been at any time since June 30, 2002, in a state of
financial emergency pursuant to s. 21 8.503.
(2)(a) The maximum millage rate that a county, a municipal service taxing unit of that county,
or a special district&pendent to that county may levy by a majority vote of the governing body for
the 2007.2008 fiscal year shall he determined as follows:
1. For any county of special financial concern for which the compound annual growth rate in
total county ad valorem taxes levied, as defined in s. 200.001, per capita from fiscal year 2001-
2002 to fiscal, year 2006.2007 was no more than 5 percent, 100 percent of the rotted -back rate, as
calculated under s, 200,065;
2. For any county not included in subparagraph 1. for which the compound annual growth in
total county ad valorem taxes levied, as defined in s. 200.001, per capita from fiscal year 2001-
2002 to fiscal year 2006-2007 was no more than 7 percent, ar, notwithstanding subparagraphs 3,,
4., and 5,, any county that is a county of special 'financial concern not included in subparagraph 1.,
97 percent of the rolled -back rate, as calculated under s, 200.065;
3. For any county for Which the compound annual growth in total:county ad valorem taxes
levied, as defined in s. 200.001, per capita from fiscal year 2001.2002 to fiscal year2006.2007 was
greater than 7 percent but no mare than 9 percent, 95 percent of the rolled -back rate, as
calculated under s. 200,065;
4. For any county for which the compound annual growth in total county ad valorem taxes
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levied, as defined in s, 200.001, per capita from fiscal year 200i-2002 to fiscal year 2006.2007
was greater than 9 percent but ho more than 11 percent, 93 percent of the rolled -back rate, as
calculated under s, 200,065; ar
li, For any county for which the compound annual growth in total county ad valorem taxes
levied, as defined in s. 200,001, per capita from fiscal year 2001.2002 to fiscal year 2006.2007 was
greater than 11 percent, 91 percent of the rolled -hack rate, as calculated under s. 200,065; or
6, For a county authorized to levy a county public hospital surtax under s. 2,12,055, the
maximum millage rate shall exclude the revenues required to be contributed to the county public
general hospital for the purposes of making the maximum millage rate calculation, but shall be
added back to the maximum treillage rate allowed after the applicable percentage of the rolled -
back rate as provided in subparagraphs 1.-5. has been applied.
(b) The maximum millage rate that may be levied u''nder paragraph (a) may be increased to:
1, The rolled -back rate, as calculated under s. 200.065, if approved by a two-thirds vote of the
governing body of the county or special district dependent thereto; or
2. The nonvoted millage rate that was levied in the 2006.2007 fiscal year, if approved by a
unanimous vote of the governing bbdy of the county or special district dependent thereto or by a
three -fourths vote if the governing body has nine ar more members.
(c) Upon approval of a Maximum rate as provided in paragraph (b), a higher rate may be levied
if approved by a referendum of the voters.
(3)(a) The maximum millage rate that,a municipality or a special district dependent to a
municipality may levy by a majority vote of the governing body for the 2007-2008 fiscal year shall
be determined as follows:
1, For any municipality of special financial concern or any municipality for which the compound
annual growth in total municipal ad valorem taxes levied, as defined in s; 200.001, per capita from
fiscal year 2001-2002 to fiscal year 2006-2007 was no more than 6 percent, or, far a municipality
that first levied ad valorem taxes in the 2002.2003 fiscal year, 100, percent of the rotted -back rate,
as calculated under s. 200.065;
2. For any municipality for which the compound ennual'growth in total municipal ad valorem
taxes levied, as defined in s, 200.001, per capita from fiscal year 2001-2002 to fiscal year 2006.
2007was greater than 6 percent but no more than 7.5 percent, 97 percent of the rolled -hack rate,
as calculated under s. 200.065;
3, For any municipality for which the compound annual growth in total municipal ad valorem
taxes leveed, as defined, in s. 200,001, per capita from fiscal year 2001-2002 to fiscal year 2006-
2007 was greater than 7.5 percent but no more than 10.5 percent, 95 percent of'the,rolled-back
rate, .as calculated under s. 200.065;
4. For any municipality for which the compound annual growth in total municipal ad valorem
taxes levied, as defined in s, 200,001, per capita from fiscal year 2001-.2002 to fiscal year 2006-
2007 was greater than 10,5 percent but no more than 12.4 percent, 93 percent of the rolled -hack
rate, as calculated under s. 200,0655; or
5. For any municipality for which the compound annual growth in total municipal ad valorem
taxes levied, as defined in s. 200.001, per capita from fiscal year 2001-2002 to fiscal year 2006. '
2007 was greater than 12.4 percent, 91 percent of the rolled -back rate, as calculated under s,
200,065.
(b) Themaximum millage rate that may be levied wider paragraph (a) may be increased to:
1, The rolled -back rate, as calculated under s. 200,065, if approved by a two-thirds vote of the
governing body of the municipality or special district dependent thereto; or
2. The nonvoted millage rate that was levied in the 2006-2007 fiscal year, if approved by a
unanimous vote of the governing body of the municipality or special district dependent thereto or
by a three -fourths vote if the governing body has nine or more members.
(c) Upon approval of a maximum rate as provided in paragraph (b), .a higher rate may be levied
if approved by a referendum of the voters.
(4) The maximum millage rate that an independent special district may levy by a majority vote
of the governing body for the 2007-2008 fiscal year is 97 percent of the rolled -back rate, as
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calculated under s. 200.065,
(a) The maximum millage rate specified in this subsection may be increased to the rolled -back
rate if approved by a two-thirds vote of the governing body of the independent special district,
(b) The maximum millage rate specified in this subsection may be increased to the nonvoted
millage rate that was levied in the 2006-2007 fiscal year, if approved by a unanimous vote of the
governing body of the independent special district or by a three -fourths vote if the governing body
has nine or more members,
(c) Upon approval of a maximum rate in paragraph'(b), a higher rate may be levied if approved
by a referendum of the voters.
(d) For the purpose of calculating maximum millage rates for .the 2007.2008 fiscal year under
this section, municipal service taxing units and special districts dependent to a county or
municipality, the predominant function of which is to provide emergency medical or fire rescue
services, shall be considered independent special districts and shalt not be included for purposes of
calculating, the maximum millage rate under subsections (2) and (3),
i(5) In the 2008.2009 fiscal year, a county, municipal service taxing units of that county, and
special districts dependent to that county; a municipality and special districts dependent to that
municipality; and an independent special district may levy a maximum millage determined as
follows:
(a)1. The maximum millage rate that may be levied shalt be the rolled -back rate calculated
pursuant to s. 200,065 and adjusted for change in per capita Florida personal income, except that:
a. Ad valorem tax revenue levied in the 2007.2008 fiscal year and used in the calculation of the
rolled -back rate shalt be reduced by any tax revenue resulting from a millage rate approved by a
super majority vote of the governing board of the taxing authority in excess of the maximum rate
that could have been levied by a majority vote as provided in this section,
b. The taxable value within the jurisdiction of each taxing authority used in the calculation of
the rolled -back rate shall be increased by an amount equal to the reduction in taxable value
occurring as a result of the amendments to the State Constitution contained in SJR 2-0 (2007)
providing an additional homestead exemption, providing portability of the Save•Our-Horses
differential, providing an exemption from ad valorem taxation for tangible personal property, and
providing a 10-percent limitation on assessment increases for certain properties.
2. For a County authorized to levy a county public hospital surtax under s, 212.055 that died so
in fiscal year 2007, the maximum millage rate 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 rolled -back rate has been applied, the total of which shall be considered the
maximum millage rate fbr such a county for purposes of this subsection. The revenue required to
be contributed to the county public general hospltat for the upcoming fiscal year shall be
calculated by multiplying 11.873 percent by the millage rate levied, for countywide purposes in
fiscal year 2007 and multiplying the result by 95 percent of the preliminary tax roll for the
upcoming fiscal year. 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,
(b) A rate in excess of the maximum millage rate allowed under paragraph (a), but not more
than 110 percent of the rate in paragraph (a) determined without taking into account the
adjustment in sub -subparagraph (a)1.b,, may be levied if approved by a two-thirds vote of the
membership of the governing body of the county, municipality, or independent district,
(c) A rate in excess of the h7inage rate allowed in paragraph (b) may be Levied if .approved by a
unanimous vote of the tnembership'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 approved by a referendum of the voters.
(6) Any county or municipality that is in violation of this section shall forfeit the distribution of
the local government half -cent sates tax revenues during the 12 months following a determination
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of noncompliance by the Department of Revenue, subject to the conditions provided in ss,
200.065 and 218.63,
(7) On or before June 25, 2007, the executive director of the Department of Revenue shall
notify each property appraiser and the chair of the governing body of each county and municipality
of the amount of the tax levies that wilt be used to calculate each jurisdiction's compound annual
growth rate as determined in this subsection. On or before July 2, 2007, each property appraiser
and the chair of each such governing body, ar his or her designee, shall report to the executive
director whether the information that was provided is correct and, if incorrect, provide corrected
information along with the basis for any correction. The Governor may consider failure to report as
required in this subsection as sufficient grounds to constitute malfeasance or neglect of duty by
any person required to report under this subsection. On or before July 13, 2007; the executive
director of the Department of Revenue, after consultation with the Revenue Estimating
Conference, shall determine and publish on the Department of Revenue's website the compound
annual growth rate in per capita property tax levies for each county and municipality, exclusive of
voted levies, calculated from fiscal year 2001.2002 through fiscal year 2006-2007, based on the
April 1 official population estimates of 2001 and 2006, respectively, for each jurisdiction pursuant
to s, 186,901, exclusive of inmate and patient populations. The determination and publication
made pursuant to this subsection Is not subject to the provisions of chapter 120,
£(8) The millage rate of a county or municipality, municipat service taxing unit of that county,
and any special district dependent to that county or municipality may exceed in any year the
maximum millage rate calculated pursuant to this section if the total county ad valorem taxes
levied or total. municipal ad valorem taxes levied, as defined in s, 200.001, do not exceed the
maximum total county ad valorem taxes levied or maximum total municipal ad valorem taxes
levied, as defined in s. 200.001, respectively, Voted millage, as defined in s. 200,001, 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 the limitation on millage rates provided by this section. Total taxes
levied may exceed the maximum calculated pursuant to this section as a result of an increase in
taxable value above that certified in s. 200.065(1) if such increase is less than the percentage
amounts contained in s, 200,065(6) ar 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 section 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, Vifl of the State Constitution of 1885, as preserved by s. 6(e), Art, Vlli 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 section.
History,--s, 8, ch. 2007.321; s. 1, ch, 2007-323; s, 12, eh, 2008.173.
1Note,—Section 13, ch. 2008-173, provides that:
"(1) The executive director of the Department of Revenue Is authorized, and all conditions are deemed met, to
adopt emergency rules tinder ss. 120.336(1) and 120.34(4), Florida Statutes, for the purpose of implementing this act,
"(2) Notwithstanding any other provision of law, such emergency rules shall remain in effect for 18 months after the
date of adoption and may be.reneWed during the pendency of procedures to adopt runes addressing the subject of the
emergency rules,"
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