HomeMy WebLinkAboutBack-Up DocumentsMIAM IDDA
DOWNTOWN DEVELOPMENT AUTHORITY
Date: July 21, 2017
Miami Downtown Development Authority
200 S. Biscayne Boulevard - Suite 2929
Miami, Florida 33181
MEMORANDUM
To: Honorable Mayor and Members of the
City ommission
A
From: Alyce . RoVertson, Executive Director
1Vlia Downtown Development Authority
Re: Substitution for Item RE. 2 — Miami Downtown Development Authority
Proposed Millage
The Miami Downtown Development Authority ("DDA") respectfully requests that the following
item be substituted in the July 27, 2017 City Commission Meeting:
The item is RE.2, which is an item computing the proposed millage rate for the DDA for the
2017-2018 fiscal year. The enclosed Resofution and Back -Up Documents shall substitute the
Resolution and Back -Up Documents included in the July 27, 2017 City Commission Agenda
for item RE.2. The revised Resolution and Back -Up Documents reflect the proposed millage
rate recommended by the DDA Board of 0.4681.
C: Daniel J. Alfonso, City Manager
Chris Rose, Budget Director
Anna Medina, Agenda Coordinator
RESOLUTION NO. 027/2017
A RESOLUTION OF THE BOARD OF DIRECTORS OF THE
DOWNTOWN DEVELOPMENT AUTHORITY ("MIAMI DDA") OF
THE CITY OF MIAMI, FLORIDA AUTHORIZING THE
EXECUTIVE DIRECTOR TO ESTABLISH A PROPOSED
MILLAGE RATE FOR THE DOWNTOWN DEVELOPMENT
DISTRICT OF THE CITY OF MIAMI, FLORIDA FOR THE FISCAL
YEAR BEGINNING OCTOBER 1, 2017 AND ENDING
SEPTEMBER 30, 2018 AT 0.4681 MILLS.
WHEREAS, Section 200.065(2xa)l, Florida Statutes (2010) ("Statute"), requires each taxing
authority to establish a proposed millage rate; and
WHEREAS, the Statute stipulates that the proposed millage rate be submitted to the Miami -Dade
County Property Appraiser and the Tax Collector; and
WHEREAS, the proposed millage rate reflects the levy necessary to realize property tax revenues
anticipated in the Fiscal Year 2017-2018 Budget for the Downtown Development Authority of the City of
Miami, Florida ("Miami DDA"); and
WHEREAS, the Statute requires that the proposed tax rate be included on tax notices; and
WHEREAS, the proposed miIlage rate submitted to the Property Appraiser is not binding but
necessary for the purpose of preparation of tax notices.
NOW THEREFORE, BE IT RESOLVED BY THE BOARD OF DIRECTORS OF THE
DOWNTOWN DEVELOPMENT AUTHORTIY OF THE CITY OF MIAMI, FLORIDA:
Section l . The recitals are true and correct and are adopted by reference and incorporated as
if fully set forth in this Section.
Section 2. The Miami DDA Board of Directors hereby authorizes the Executive Director to
establish a proposed millage rate for the Downtown Development District of the City of Miami, Florida for
the Fiscal Year beginning October 1, 2017 and ending September 30, 2018 at 0.4681 mills.
Section 3. The Executive Director of the Miami DDA is instructed to submit said proposed
rate for the Downtown Development District of the City of Miami, Florida to the Miami -Dade County
Property Appraiser and Tax Collector.
PASSED AND ADOPTED this 210 day of July, 2017.
zxco:�' usse , Chairman
Aly M. Robertson, Executive Director
A ST
K ara a
Secrefary to a oard of Directors
RESOLUTION NO. 028/2017
A RESOLUTION OF THE BOARD OF DIRECTORS OF THE MIAMI
DOWNTOWN DEVELOPMENT AUTHORITY ("MIAMI DDA") OF THE CITY
OF MIAMI, FLORIDA APPROVING THE PRELIMINARY ANNUAL BUDGET
OF THE DDA FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2017 AND
ENDING SEPTEMBER 30, 2018; REQUESTING THAT THE MIAMI CITY
COMMISSION ESTABLISH THE MILLAGE TO SUPPORT THE FINANCIAL
REQUIREMENTS OF THE BUDGET; AUTHORIZING THE EXECUTIVE
DIRECTOR OF THE MIAMI DDA TO EXPEND FUNDS FOR THE BUDGET;
DIRECTING THE EXECUTIVE DIRECTOR TO FILE A DETAILED
STATEMENT OF THE PROPOSED EXPENDITURES AND ESTIMATED
REVENUES FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2017 AND
ENDING SEPTEMBER 30, 2018 WITH THE CITY CLERK OF THE CITY OF
MIAMI AFTER ADOPTION AND ESTABLISHMENT OF THE MILLAGE BY
THE MIAMI CITY COMMISSION; AND FURTHER PROVIDING THAT A
COPY OF THIS RESOLUTION BE FILED WITH THE CITY CLERK OF THE
CITY OF MIAMI.
WHEREAS, the Miami Downtown Development Authority ("MIAMI DDA") of the City
of Miami, Florida has prepared a preliminary budget for the Fiscal Year beginning October 1, 2017
and ending September 30,2018; and
WHEREAS, the Board of Directors of the Miami DDA has reviewed said budget, said
budget being based on the Estimated Tax Roll provided by Miami -Dade County; and
WHEREAS, the Board of Directors of the Miami DDA finds that the proposed budget is
necessary in order to further the objectives of the Miami DDA, as authorized by the Code of the
City of Miami, Florida, as amended;
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF DIRECTORS OF THE
MIAMI DOWNTOWN DEVELOPMENT AUTHORITY OF THE CITY OF MIAMI, FLORIDA:
Section 1. The recitals are true and correct and are adopted by reference and
incorporated as if fully set forth in this Section.
Section 2. The preliminary budget of the Miami DDA, as submitted by the Executive
Director, is made part of this Resolution and is hereby approved and shall be known as the "Annual
Budget of the Miami Downtown Development Authority; Fiscal Year October 1, 2017 through
September 30, 2018".
Section 3. The following appropriations for the Fiscal Year beginning October 1,
2017 and ending September 30, 2018 are hereby made for the purpose of financing the operation
and other legal and proper purposes of the Miami DDA:
Page l of 2
Section
GENERALFUND
Revenue Sources
Ad Valorem Tax Levy
8,791,683
other. Revenue
165,000
Total Sources
8,956,b83
Fund Balances/Reserves
2,984,400
Total Revenues and Balances
11,940,683
Use of Funds
Leadership, Advocacy & Operations
1,275,000
Arts, Culture & Entertainment
LM1000
Business Development & Marketing
Z,220,0D0
Quality of Life
2,6611000
Urban Placemaking
1169gow
Transit, Connectivity & Mobility
1,0431000
Tr} -Rail Downtown Link
317,000
Subtotal
1{) 269,400
Fund Balances/Reserves
1,671,683
Total Uses
11,940-6-82-
1,940,683
Section 4. The Miami City Commission is requested to adopt said preliminary budget and
establish the millage, authorized by law, to support the financial requirements of this budget.
Section S. The Executive Director of the Miami DDA is authorized to expend funds,
including new salary rates, as provided in said budget, after adoption and establishment of the
millage by the Miami City Commission, upon the first day of the 2017-2018 Fiscal Year, October
1, 2017.
Section C. The Executive Director of the Miami DDA is directed to prepare and file
with the City Clerk of the City of Miami, Florida a detailed statement of the proposed expenditures
and estimated revenues for the Fiscal Year 2017-2018, which shall be entitled "Annual Budget of
the Miami Downtown Development Authority: Fiscal Year October 1, 2017 through September
30,2018".
Section 7. A copy of this Resolution and the attachment shall be filed with the City
Clerk of the City of Miami, Florida after adoption of the millage by the Miami City Commission.
PASSED AND ADOPTED tidos 21" day of Jjly, 2017.
isgffiner Ken Russell, Chairman
Ir Z (/L
lyce M. Robertson, Executive Director
A ST:
K1 avil
Sec a Board of the Directors
Page 2 of 2
a
MAXIMUM MILLAGE LEVY CALCULATION
PRELIMINARY DISCLOSURE
FLORIDA For municipal governments, counties, and special districts
DR-420M1M-P
R. 5112
Ru`.e 12D-16.OU2
Florida Adminl,°trUlve Code
Effective 11112
Year: 2017 County: MIAMI-DADE
Principal Authority:
Dade Co. Downtown Dev. Authority
Taxing Authorlty:
DADE CO DOWNTOWN DEV AUTH
1
Is yourtaxing authority a municipality or independent special district that has levied
�acl valorem taxes for less than 5 years?
I� Yes No {1)
"
IF YES, r • STOP HERE. SIGN AND SUBMIT. You are not subject to a millage limitation.
2.
Current year rolled -back rate from Current Year Form DR -420, Line 16 I 0,4464 per $1,000
1 (2j j
3,
Prior year maximum millage rate with a majority vote from 206 Form DR-420MM, Line 13 0,4414 per $1,000
(3)
4.
Prior year operating millage rate from Current Year Form DR -420, Line 10 0,4681 per $1,000
(4)
If Line 4 is equal to or greater than Line 3, skips to Line 11, If less, continue to Line 5.
i Adjust roiled -back rate based on prior year majority -vote maximum millage rate
5.
Prior year final gross taxable value from Current Year Form DR -420, Line 7
$ 0
(5)
6
Prior year maximum ad valorem proceeds with majority vote
(Line 3 multiplied by tine 5 divided by 1,000)
$ 0
(6)
7'
Amount, if any, paid or applied in prior year as a consequence of an obligation
measured by dedicated increment value from Current Year Form DR -420 Line 12
$ 0
(7)
8.
Adjusted prior year ad valorem proceeds with majority vote (Line6minus Line 7)
$ 0
(8)
9.
Adjusted current year taxable value from Current Yearform DR -420 Line 15
$ 0
(9)
110.
Adjusted current year rolled -back rate (Line8 divided by Line 9, multiplied by 7,000)
0,0000 per $1,000
(10)
i
Calculate maximum miAage levy
11
Rolled -back rate to be used for maximum millage levy calculation
(Enter Line 10 if adjusted or else enter Line 2)
0.4464 per $1,000
(11)
12.
Adjustment for change in per capita Florida personal income (See tine 12 Instructions)
1,0311
(12)
1 13.
Majority vote maximum millage rate allowed (Line 11 multiplied byline 12)
0.4603 per $i,000
(13)
114,
Two-thirds vote maximum millage rate allowed (MuldplyLlne 13 by 1,10)
0S063 per $1,000
(14)
15.
Current year proposed millage rate
0,4681 per $1,000
(15)
16.
Minimum vote required to levy proposed millage: (Cheek one)
(16)
®a. Majority vote of the governing body: Check here if Line 15 is less than or equal to Line 13, The maximum millage rate Is equal
to the majority vote maximum rate. Enter Line 13 on Line 17.
C b. Two-thirds vote of governing body: Check here if Line 15 Is less than or equal to Line 14, but greaterthan Line 13. The
maximum millage rate is equal to proposed rate. Enter Line 75 on Line 17.
C. Unanimous vote of the governing body, or 314 vote if nine members or more: Check here if Line 15 is greater than Line 14.
The maximum millage rate Is equal to the proposed rate. Enter Line 13 on Line 17.
d. Referendum: The maximum millage rate is equal to the proposed rate. Enter Line 75017 Line 17,
17
The selection on Line 16 allows a maximum millage rate of i
(Enter rate indicated by choice on Line 16) I 0.4681 per $1,000
(17)
18.
Current year gross taxable value from Current Year Form DR -120, Line 4
$ 18,781,633,588 (18) j
Continued on page 2
Taxing Authority: I DR-420MM-P
DADE CO DOWNTOWN DEV AUTH R 5/12
Page 2
19.
Current year proposed taxes (Line 75 multiplied by Line 78, divided by 7,000)
$ 8,791,683
(19)
20 Total taxes levied at the maximum miflage rate (Line 17 multiplied by Line 78, divided
$
by 1,000) 8,791,683 (20)
DEPENDENT SPECIAL DisrRicTS AND MSTUs STOP HE E. SIGN AND SUBMIT.
r{ ..O
21
Enter the current year proposed taxes of all dependent special districts & MSTUs levying
$
a mil lage . (The sum of all tines 79 from each district's Form DR-420MM-P) p
`21
22.
Total current year proposed taxes (Line 19plus Line 27) is 8,791,683
(22)
Total Maximum Taxes
23'
Enter the taxes at the maximum miflage of all dependent special districts & MSTUs
$
(23)
levying a miflage (The sum of all Lines 20 from each district's Form DR-420MM-P)
0
24.
Total taxes at maximum miflage rate (Line 20 plus Line 23)
Is 8,791,683
(24)
Total Maximum Versus Total Taxes Levied
Are total current year proposed taxes on Line 22 equal to or less than total taxes at the Z YES NO (25)
2S.
maximum mfllage rate on Line 24. (Check one)
I certify the millages and rates are correct to the best of my knowledge. The millages
Taxing Authority Certification
comply with the provisions of s. 200.065 and the provisions of either s. 200.071 or s.
S
200.081,1=.5.
Ir
Signature of Chief Administrative Officer:
Date
G
N
Title:
Contact Name and Contact Title:
N
ALYCE M. ROBERTSON, EXECUTIVE DIRECTOR
CECILIA CORE, SR MANAGER, ACCOUNTING AND FINANCE
E
R
Mailing Address :
Physical Address:
,E
7001 S. BISCAYNE BLVD, STE 2929
200 S. BISCAYNE BLVD., SUITE 2929
City, State, Zip.,
Phone Number: Fax Number :
MIAMI, FL 33131
(305)579-6675 . (305)371-2423
Complete and submit this form DR-420MM-P, Maximum Millage Levy Calculation-Prellminary Disclosure, to
Your property appraiser with the form DR -4217, Certification of Taxable Value.
Instructions on page 3
MAXIMUM MILLAGE LEVY CALCULATION
PRELIMINARY DISCLOSURE
General Instructions
Each of the following taxing authorities must
complete a DR-420MM-P.
• County
• Municipality
• Special district dependent to a county or
municipality
• County MSTU
• Independent special district, including water
management districts
• Water management district basin
Voting requirements for millages adopted by
two-thirds or a unanimous vote are based on the
full membership of the governing body, not on
the number of members present at the time of
the vote.
This form calculates the maximum tax levy for
2017 allowed under s. 200.055(5), F.S. Counties
and municipalities, including dependent special
districts and MSTUs, which adopt a tax levy at the
final hearing higher than allowed under s.
200.065, FS., may be subject to the loss of their
half -cent sales tax distribution.
DR-420MM-P shows the preliminary maximum
millages and taxes levied based on your
proposed adoption vote. Each taxing authority
must complete, sign, and submit this form to
their property appraiser with their completed
DR -420, Certification of Taxable Value.
The vote at the final hearing and the resulting
maximum may change. After the final hearing,
each taxing authority will file a final Form
DR-420MM, Maximum Millage Levy Calculation
Final Disclosure, with Form DR -487, Certification
of Compliance, with the Department of Revenue.
Specific tax year references in this form are
updated each year by the Department.
INSTRUCTIONS
Line Instructions
Lines 5-10
DR-420MM-P
R.5/12
Page 3
Only taxing authorities that levied a 2016 millage rate less
than their maximum majority vote rate must complete these
lines. The adjusted rolled -back rate on Line 10 is the rate
that would have been levied If the maximum vote rate for
2016 had been adopted. If these lines are completed, enter
the adjusted rate on Line 11.
Line 12
This line is entered by the Department of Revenue. The
same adjustment factor is used statewide by all taxing
authorities. It is based on the change in per capita Florida
personal income (s. 200.001 (8)(1), F.S.), which Florida Law
requires the Office of Economic and Demographic Research
to report each year.
Lines 13 and 14
Millage rates are the maximum that could be levied with a
majority or two-thirds vote of the full membership of the
governing body. With a unanimous vote of the full
membership (three-fourths vote of the full membership if
the governing body has nine or more members) or a
referendum, the maximum millage rate that can be levied is
the taxing authority's statutory or constitutional cap.
Line 16
Check the box for the minimum vote necessary at the final
hearing to levy your adopted millage rate.
Line 17
Enter the millage rate indicated by the box checked in Line
16. If the proposed millage rate is equal to or less than the
majority vote maximum millage rate, enter the majority vote
maximum. If a two-thirds vote, a unanimous vote, or a
referendum is required, enter the proposed millage rate. For
a millage requiring more than a majority vote, the proposed
millage rate must be entered on Line 17, rather than the
maximum rate, so that the comparisons on Lines 21 through
25 are accurate.
All TRIM forms for taxing authorities are available on our website at
http://floridarevenue.com aspx
The 2016 Florida Statutes
Title XIV Chapter 200 View Entire Chapter
TAXATION AND FINANCE DETERMINATION OF MILLAGE
200.065 Method of fixing millage.—
(1) Upon completion of the assessment of all property pursuant to s. 193.023, the property
appraiser shall certify to each taxing authority the taxable value within the jurisdiction of the
taxing authority. This certification shall include a copy of the statement required to be submitted
under s. 195.073(3), as applicable to that taxing authority. The form on which the certification is
made shall include instructions to each taxing authority describing the proper method of computing
a millage rate which, exclusive of new construction, additions to structures, deletions, increases in
the value of improvements that have undergone a substantial rehabilitation which increased the
assessed value of such improvements by at least 100 percent, property added due to geographic
boundary changes, total taxable value of tangible personal property within the jurisdiction in
excess of 115 percent of the previous year's total taxable value, and any dedicated increment
value, will provide the same ad valorem tax revenue for each taxing authority as was levied during
the prior year less the amount, if any, paid or applied as a consequence of an obligation measured
by the dedicated increment value. That millage rate shall be known as the "rolled -back rate." The
property appraiser shall also include instructions, as prescribed by the Department of Revenue, to
each county and municipality, each special district dependent to a county or municipality, each
municipal service taxing unit, and each independent special district describing the proper method
of computing the millage rates and taxes levied as specified in subsection (5). The department of
Revenue shall prescribe the instructions and forms that are necessary to administer this subsection
and subsection (5). The information provided pursuant to this subsection shall also be sent to the
tax collector by the property appraiser at the time it is sent to each taxing authority.
(2) No millage shall be levied until a resolution or ordinance has been approved by the
governing board of the taxing authority which resolution or ordinance must be approved by the
taxing authority according to the following procedure:
(a)1. Upon preparation of a tentative budget, but prior to adoption thereof, each taxing
authority shall compute a proposed millage rate necessary to fund the tentative budget other than
the portion of the budget to be funded from sources other than ad valorem taxes. In computing
proposed or final millage rates, each taxing authority shall utilize not less than 95 percent of the
taxable value certified pursuant to subsection (1).
2. The tentative budget of the county commission shall be prepared and submitted in
accordance with s. 129.03.
3, The tentative budget of the school district shall be prepared and submitted in accordance
with chapter 1011, provided that the date of submission shall not be later than 24 days after
certification of value pursuant to subsection (1).
4. Taxing authorities oTher than the county and school distr ict shall prepare and consider
tentative and final budgets in accordance with this section and appOcable provisions of law,
including budget procedures applicable to the taxing authority, providers such procedures do not
conflict with general taw.
(b) Within 35 days of certification of value pursuant to subsection (1), each taxing authority
shall advise the property appraiser of its proposed millage rate, of Its rolled -back rate computed
pursuant to subsection (1), and of the date, time, and place at which a public hearing will be held
to consider the proposed millage rate and the tentative budget. The property appraiser shall utilize
this information in preparing the notice of proposed property taxes pursuant to s. 200.069. The
deadline for mailing the notice shall be the later of 55 days after certification of value pursuant to
subsection (1) or 10 days after either the date the tax roll is approved or the interim roll
procedures under s. 193.1145 are instituted. 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 millage rate greater than the
rolled -back rate computed pursuant to subsection (1) for the upcoming fiscal year, which rate shall
be computed by the property appraiser and used in preparing the notice of proposed property
taxes.
(c) Within 80 days of the certification of value pursuant to subsection (1), but not earlier than
65 days after certification, the governing body of each taxing authority shall hold a public hearing
on the tentative budget and proposed millage rate. Prior to the conclusion of the hearing, the
governing body of the taxing authority shall amend the tentative budget as it sees fit, adopt the
amended tentative budget, recompute its proposed millage rate, and publicly announce the
percent, if any, by which the recomputed proposed millage rate exceeds the rolled -back rate
computed pursuant to subsection (1). That percent shall be characterized as the percentage
increase in property taxes tentatively adopted by the governing body.
(d) Within 15 days after the meeting adopting the tentative budget, the taxing authority shall
advertise in a newspaper of general circulation in the county as provided in subsection (3), its
intent to finally adopt a millage rate and budget. A public hearing to finalize the budget and adopt
a millage rate shalt 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
shall amend the adopted tentative budget as it sees fit, adopt a final budget, and adopt a
resolution or ordinance stating the mitlage rate to be levied. The resolution or ordinance shall state
the percent, if any, by which the millage rate to be levied exceeds the rolled -back rate computed
pursuant to subsection (1), which shall be characterized as the percentage increase in property
taxes adopted by the governing body. The adoption of the budget and the millage-levy resolution
or ordinance shall be by separate votes. For each taxing authority levying millage, the name of the
taxing authority, the rolled -back rate, the percentage increase, and the millage rate to be levied
shall be publicly announced prior to the adoption of the millage-levy resolution or ordinance. in no
event may the millage rate adopted pursuant to this paragraph exceed the millage rate tentatively
adopted pursuant to paragraph (c). If the rate tentatively adopted pursuant to paragraph (c)
exceeds the proposed rate provided to the property appraiser pursuant to paragraph (b), or as
subsequently adjusted pursuant to subsection (11), each taxpayer within the jurisdiction of the
taxing authority shall be sent notice by first-class mail of his or her taxes under the tentatively
adopted millage rate and his or her taxes under the previously proposed rate. The notice must be
prepared by the property appraiser, at the expense of the taxing authority, and must generally
conform to the requirements of s. 200.069. If such additional notice is necessary, its mailing must
precede the hearing held pursuant to this paragraph by not less than 10 days and not more than 15
days.
(e)1. In the hearings required pursuant to paragraphs (c) and (d), the first substantive issue
discussed shall be the percentage increase in millage over the rolied-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 rotted 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 miltage rate prior to adopting
its tentative or final budget.
2. These hearings shad be held after 5 p.m. if scheduled on a day other than Saturday. No
hearing shall be held on a Sunday. The county commission shall not schedule its hearings on days
scheduled for hearings by the school board. The hearing dates scheduled by the county commission
and school board shall not be utilized by any other taxing authority within the county for its public
hearings. A multicounty taxing authority shall make every reasonable effort to avoid scheduling
hearings on days utilized by the counties or school districts within its jurisdiction. Tax levies and
budgets for dependent special taxing districts shalt be adopted at the hearings for the taxing
authority to which such districts are dependent, following such discussion and adoption of levies
and budgets for the superior taxing authority. A taxing authority may adopt the tax levies for all of
its dependent special taxing districts, and may adopt the budgets for all of its dependent special
taxing districts, by a single unanimous vote. However, if a member of the general public requests
that the tax levy or budget of a dependent special taxing district be separately discussed and
separately adopted, the taxing authority shall discuss and adopt that tax levy or budget separately.
If, due to circumstances beyond the control of the taxing authority, 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 millage rate within 35 days of
certification of value pursuant to subsection (1). The recomputed proposed millage rate of the
school district shall be considered its proposed millage rate for the purposes of paragraph (b).
3. Notwithstanding any provisions of paragraph (d) to the contrary, each school district shalt
hold a public hearing to finalize the budget and adopt a millage rate within 80 days of certification
of value pursuant to subsection (1), but not earlier than 65 days after certification. The hearing
shall be held in accordance with the applicable provisions of paragraph (d), except that a
newspaper advertisement need not precede the hearing.
(g) Notwithstanding other provisions of law to the contrary, a taxing authority may:
1. Expend moneys based on its tentative budget after adoption pursuant to paragraph (c) and
until such time as its final budget is adopted pursuant to paragraph (d), only if the fiscal year of
the taxing authority begins prior to adoption of the final budget or, in the case of a school district,
if the fall term begins prior to adoption of the final budget; or
2. Readopt its prior year's adopted final budget, as amended, and expend moneys based on
that budget until such time as its tentative budget is adopted pursuant to paragraph (c), only if the
fiscal year of the taxing authority begins prior to adoption of the tentative budget. The readopted
budget shall be adopted by resolution without notice pursuant to this section at a duly constituted
meeting of the governing body.
(3) The advertisement shall be no less than one-quarter page in size of a standard size or a
tabloid size newspaper, and the headline in the advertisement shall be in a type no smaller than 18
point. The advertisement shall not be placed in that portion of the newspaper where legal notices
and classified advertisements appear. The advertisement shall be published in a newspaper of
general paid circulation in the county or in a geographically limited insert of such newspaper. The
geographic boundaries in which such insert is circulated shall include the geographic boundaries of
the taxing authority. It is the legislative intent that, whenever possible, the advertisement appear
in a newspaper that is published at least 5 days a week unless the only newspaper in the county is
published less than 5 days a week, or that the advertisement appear in a geographically limited
insert of such newspaper which insert is published throughout the taxing authority's jurisdiction at
least twice each week. It is further the legislative intent that the newspaper selected be one of
general interest and readership in the community and not one of limited subject matter, pursuant
to chapter 50.
(a) For taxing authorities other than school districts which have tentatively adopted a millage
rate in excess of 100 percent of the rolled -back rate computed pursuant to subsection (1), the
advertisement shall be in the following form:
NOTICE OF PROPOSED TAX INCREASE
The (name of the tW Q authority) has tentatively adopted a measure to increase its property tax
levy.
Last year's property tax levy:
A. Initially proposed tax levy. $XX,XXX,XXX
B. Less tax reductions due to Value Adjustment Board and other assessment
changes. . . . . . . ($XX,XXX,XXX)
C. Actual property tax levy. $XX,XXX,XXX
This year's proposed tax levy. $XX,XXX,XXX
All concerned citizens are invited to attend a public hearing on the tax increase to be held
on [date and time} at ,[meeting (:e) .
A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing.
(b) In all instances in which the provisions of paragraph (a) are inapplicable for taxing
authorities other than school districts, the advertisement shall be in the following form:
NOTICE OF BUDGET HEARING
The name of authority) has tentatively adopted a budget for (fiscal year) . A public hearing to
make a FINAL DECISION on the budget AND TAXES will be held on (date and time) at _ [meeting Dlacei .
(c) For school districts which have proposed a millage rate in excess of 104 percent of the
rolled -back rate computed pursuant to subsection (1) and which propose to levy nonvoted millage
in excess of the minimum amount required pursuant to s. 1011.600), 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,X)X)
C. Actual property tax levy_ $XX,XXX,XXX
This year's proposed tax levy. . . . $XX,XXX,XXX
A portion of the tax levy is required under state law in order for the school board to receive
$ (amount A) in state education grants. The required portion has (increased or decreased} by mount
azpercent 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 on date
time at (meetirQ place) .
A DECISION on the proposed tax increase and the budget will be made at this hearing.
1. AMOUNT A shall be an estimate, provided by the Department of Education, of the amount to
be received in the current fiscal year by the district from state appropriations for the Florida
Education Finance Program.
2. AMOUNT B shall be the percent increase over the rolled -back rate necessary to Levy only the
required local effort in the current fiscal year, computed as though in the preceding fiscal year
only the required local effort was levied.
3. AMOUNT C shall be the quotient of required local -effort millage divided by the total
proposed nonvoted millage, rounded to the nearest tenth and stated in words; however, the stated
amount shall not exceed nine -tenths.
(d) For school districts which have proposed a millage rate in excess of 100 percent of the
rolled -back rate computed pursuant to subsection (1) and which propose to levy as nonvoted
millage only the minimum amount required pursuant to s. 1011.60(6), the advertisement shall be
the same as provided in paragraph (c), except that the second and third paragraphs shall be
replaced with the following paragraph:
This increase is required under state law in order for the school board to receive $ (amourrt A) in
state education grants.
(e) In all instances in which the provisions of paragraphs (c) and (d) are inapplicable for school
districts, the advertisement shall be in the following form:
NOTICE OF BUDGET HEARING
The (name of schaot district) wilt soon consider a budget for j±scai r . A public hearing to make a
DECISION on the budget AND TAXES will be held on _(date and time) at (meeting place) .
(f) in tieu of publishing the notice set out in this subsection, the taxing authority may mail a
copy of the notice to each elector residing within the jurisdiction of the taxing authority.
(g) In the event that the mailing of the notice of proposed property taxes is delayed beyond
September 3 in a county, any multicounty taxing authority which levies ad valorem taxes within
that county shall advertise its intention to adopt a tentative budget and millage rate in a
newspaper of paid general circulation within that county, as provided in this subsection, and shall
hold the hearing required pursuant to paragraph (2)(c) not less than 2 days or more than 5 days
thereafter, and not later than September 18. The advertisement shall be in the following form,
unless the proposed millage rate is less than or equal to the rolled -back rate, computed pursuant
to subsection (1), in which case the advertisement shall be as provided in paragraph (e):
NOTICE OF TAX INCREASE
The (name of the taxing authority) proposes to increase its property tax levy by (percentage of increase
over rotted -hack rate) percent.
All concerned citizens are invited to attend a public hearing on the proposed tax increase to be
held on _(date and times at _ (meeting place) .
(h) In no event shall any taxing authority add to or delete from the language of the
advertisements as specified herein unless expressly authorized by law, except that, if an increase
in ad valorem tax rates will affect only a portion of the jurisdiction of a taxing authority,
advertisements may include a map or geographical description of the area to be affected and the
proposed use of the tax revenues under consideration. In addition, if published in the newspaper,
the map must be part of the online advertisement required by s. 50.0211. The advertisements
required herein shalt not be accompanied, preceded, or followed by other advertising or notices
which conflict with or modify the substantive content prescribed herein.
(i) The advertisements required pursuant to paragraphs (b) and (e) need not be one-quarter
page in size or have a headline in type no smatter than 18 point.
(j) The amounts to be published as percentages of increase over the rolled -back rate pursuant
to this subsection shall be based on aggregate millage rates and shall exclude voted millage levies
unless expressly provided otherwise in this subsection.
(k) Any taxing authority which will levy an ad valorem tax for an upcoming budget year but
does not levy an ad valorem tax currently shall, in the advertisement specified in paragraph (a),
paragraph (c), paragraph (d), or paragraph (g), replace the phrase "increase its property tax levy
by (Dercentave of Inc ase over rolled -back rate percent" with the phrase "impose a new property tax levy
of $ (amcwnt) per $1,000 value."
(l) Any advertisement required pursuant to this section shall be accompanied by an adjacent
notice meeting the budget summary requirements of s. 129.03(3)(b). Except for those taxing
authorities proposing to levy ad valorem taxes for the first time, the following statement shall
appear in the budget summary in boldfaced type immediately following the heading, if the
applicable percentage is greater than zero;
THE PROPOSED OPERATING BUDGET EXPENDITURES OF [name of taxino autkrftu) ARE taercent~rounded
to one decimal ptace) MORE THAN LAST YEAR'S TOTAL OPERATING EXPENDITURES.
For purposes of this paragraph, "proposed operating budget expenditures" or "operating
expenditures" means all moneys of the local govemment, including dependent special districts,
that:
1. Were or could be expended during the applicable fiscal year, or
2. Were or could be retained as a balance for future spending in the fiscal year.
Provided, however, those moneys held in or used in trust, agency, or internal service funds, and
expenditures of bond proceeds for capital outlay or for advanced refunded debt principal, shalt be
excluded.
(4) The resolution or ordinance approved in the manner provided for in this section shall be
forwarded to the property appraiser and the tax collector within 3 days after the adoption of such
resolution or ordinance. No millage other than that approved by referendum may be levied until
the resolution or ordinance to levy required in subsection (2) is approved by the governing board of
the taxing authority and submitted to the property appraiser and the tax collector. The receipt of
the resolution or ordinance by the property appraiser shall be considered official notice of the
millage rate approved by the taxing authority, and that millage rate shall be the rate applied by
the property appraiser in extending the rolls pursuant to s. 193.922, subject to the provisions of
subsection (6). These submissions shall be made within 101 days of certification of value pursuant
to subsection (1).
1(5) In each fiscal year:
(a) The maximum millage rate that a county, municipality, special district dependent to a
county or municipality, municipal service taxing unit, or independent special district may levy is a
rotted -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 appticable to a county authorized to levy a county public hospital surtax
under s. 212.055 and which did so in fiscal year 2007 shalt 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 miliage rate calculation, but shall be added back to the maximum millage
rate allowed after the roll back has been applied, the total of which shall be considered the
maximum millage rate for such a county for purposes of this subsection. The revenue required to
be contributed to the county public general hospital for the upcoming fiscal year shall be
calculated as 11.873 percent times the millage rate levied for countywide purposes in fiscal year
2007 times 95 percent of the preliminary tax roll for the upcoming fiscal year. A higher rate may be
adopted only under the following conditions;
1. A rate of not more than 1110 percent of the rolled -back rate based on the previous year's
maximum miltage rate, adjusted for change in per capita Florida personal income, may be adopted
if approved by a two-thirds vote of the membership of the governing body of the county,
municipality, or independent district; or
2. A rate in excess of 110 percent may be adopted if approved by a unanimous vote of the
membership of the governing body of the county, municipality, or independent district or by a
three-fourths vote of the membership of the governing body if the governing body has nine or more
members, or if the rate is approved by a referendum.
(b) The millage rate of a county or municipality, municipal service taxing unit of that county,
and any special district dependent to that county or municipality may exceed the maximum millage
rate calculated pursuant to this subsection if the total county ad valorem taxes levied or total
municipal ad valorem taxes levied do not exceed the maximum total county ad valorem taxes
levied or maximum total municipal ad valorem taxes levied respectively. Voted millage and taxes
Levied by a municipality or independent special district that has levied ad valorem taxes for less
than 5 years are not subject to this limitation. The millage rate of a county authorized to levy a
county public hospital surtax under s. 212.055 may exceed the maximum millage rate calculated
pursuant to this subsection to the extent necessary to account for the revenues required to be
contributed to the county public hospital. Total taxes Levied may exceed the maximum calculated
pursuant to subsection (6) as a result of an increase in taxable value above that certified in
subsection (1) if such increase is less than the percentage amounts contained in subsection (6) or if
the administrative adjustment cannot be made because the value adjustment board is still in
session at the time the tax roll is extended; otherwise, millage rates subject to this subsection may
be reduced so that total, taxes levied do not exceed the maximum.
Any unit of government operating under a home rule charter adopted pursuant to ss. 10, 11, and
24, Art. Vlll of the State Constitution of 1885, as preserved by s. 6(e), Art. VIII of the State
Constitution of 1968, which is granted the authority in the State Constitution to exercise all the
powers conferred now or hereafter by general law upon municipalities and which exercises such
powers in the unincorporated area shall be recognized as a municipality under this subsection. For
a downtown development authority established before the effective date of the 1968 State
Constitution which has a millage that must be approved by a municipality, the governing body of
that municipality shall be considered the governing body of the downtown development authority
for purposes of this subsection.
(6) Prior to extension of the roils pursuant to s. 993.922, the property appraiser shall notify
each taxing authority of the aggregate change in the assessment roll, if any, from that certified
pursuant to subsection (1), including, but not limited to, those changes which result from actions
by the value adjustment board or from corrections of errors in the assessment roll. Municipalities,
counties, school boards, and water management districts may adjust administratively their adopted
millage rate without a public hearing if the taxable value within the jurisdiction of the taxing
authority as certified pursuant to subsection (1) is at variance by more than 1 percent with the
taxable value shown on the roll to be extended. Any other taxing authority may adjust
administratively its adopted millage rate without a public hearing if the taxable value within the
Jurisdiction of the taxing authority as certified pursuant to subsection (1) is at variance by more
than 3 percent with the taxable value shown on the roll to be extended. The adjustment shall be
such that the taxes computed by applying the adopted rate against the certified taxable value are
equal to the taxes computed by applying the adjusted adopted rate to the taxable value on the roll
to be extended. However, no adjustment shall be made to levies required by law to be a specific
millage amount. Not later than 3 days after receipt of notification pursuant to this subsection,
each affected taxing authority shall certify to the property appraiser its adjusted adopted rate.
Failure to so certify shall constitute waiver of the adjustment privilege.
(7) Nothing contained in this section shall serve to extend or authorize any millage in excess of
the maximum millage permitted by law or prevent the reduction of millage.
(8) The property appraiser shall deliver to the presiding officer of each taxing authority within
the county, on ,lune 1, an estimate of the total assessed value of nonexempt property for the
current year for budget planning purposes.
(9) Multicounty taxing authorities are subject to the provisions of this section. The term
"taxable value" means the taxable value of all property subject to taxation by the authority. if a
multicounty taxing authority has not received a certification pursuant to subsection (1) from a
county by July 15, it shall compute its proposed millage rate and rolled -back rate based upon
estimates of taxable value supplied by the department of Revenue. All dates for public hearings
and advertisements specified in this section shall, with respect to multicounty taxing authorities,
be computed as though certification of value pursuant to subsection (1) were made July 1. The
multicounty district shall add the following sentence to the advertisement set forth in paragraphs
(3)(a) and (g): This tax increase is applicable to (name of county or counties) .
(10)(a) In addition to the notice required in subsection (3), a district school board shall publish
a second notice of intent to levy additional taxes under s. 1011.71(2) or (3). The notice shalt
specify the projects or number of school buses anticipated to be funded by the additional taxes and
shalt be published in the size, within the time periods, adjacent to, and in substantial conformity
with the advertisement required under subsection (3). The projects shall be listed in priority within
each category as follows: construction and remodeling; maintenance, renovation, and repair;
motor vehicle purchases; new and replacement equipment; payments for educational facilities and
sites due under a lease -purchase agreement; payments for renting and leasing educational facilities
and sites; payments of loans approved pursuant to ss. 1011.14 and 1011.15; payment of costs of
compliance with environmental statutes and regulations; payment of premiums for property and
casualty insurance necessary to insure the educational and ancillary plants of the school district;
payment of costs of leasing relocatable educational facilities; and payments to private entities to
offset the cost of school buses pursuant to s. 1011.71(2)(i). The additional notice shall be in the
following form, except that if the district school board is proposing to levy the same mittage under
s. 1011.71(2) or (3) which it levied in the prior year, the words "continue to" shall be inserted
before the word "impose" in the first sentence, and except that the second sentence of the second
paragraph shall be deleted if the district is advertising pursuant to paragraph (3)(e):
NOTICE OF TAX FOR SCHOOL
CAPITAL OUTLAY
The Inzme of school district) wit[ soon consider a measure to impose a (number) milt property tax for
the capital outlay projects listed herein.
This tax is in addition to the school board's proposed tax of (numbers mills for operating
expenses and is proposed solely at the discretion of the school board. THE PROPOSED COMBINED
SCHOOL BOARD TAX INCREASE FOR BOTH OPERATING EXPENSES AND CAPITAL OUTLAY IS SHOWN IN
THE ADJACENT NOTICE.
The capital outlay tax will generate approximately $ (amountl , to be used for the following
projects:
list of capital outtay projects)
All concerned citizens are invited to a public hearing to be held on (date and time) at m n
lace) .
A DECISION on the proposed CAPITAL OUTLAY TAXES will be made at this hearing.
(b) In the event a school district needs to amend the list of capital outlay projects previously
advertised and adopted, a notice of intent to amend the notice of tax for school capital outlay
shall be published in conformity with the advertisement required in subsection (3). A public hearing
to adopt the amended project list shall be held not less than 2 days nor more than 5 days after the
day the advertisement is first published. The projects should be listed under each category of new,
amended, or deleted projects in the same order as required in paragraph (a). The notice shall
appear in the following form, except that any of the categories of new, amended, or deleted
projects may be omitted if not appropriate for the changes proposed:
AMENDED NOTICE OF TAX FOR
SCHOOL CAPITAL OUTLAY
The School Board of _(name) County will soon consider a measure to amend the use of property
tax for the capital outlay projects previously advertised for the Ear to(year) school year.
New projects to be funded:
Wil of ca itat outlay ro'ects
Amended projects to be funded:
(list Df capital outlay proiects)
Projects to be deleted:
(list of capital outlay Dmiects)
All concerned citizens are invited to a public hearing to be held on date and times at meet
lace .
A DECISION on the proposed amendment to the projects funded from CAPITAL OUTLAY TAXES
will be made at this meeting.
(11) Notwithstanding the provisions of paragraph (2)(b) and s. 200.069(4)(f) to the contrary, the
proposed millage rates provided to the property appraiser by the taxing authority, except for
millage rates adopted by referendum, for rates authorized by s. 1011.71, and for rates required by
law to be in a specified millage amount, shall be adjusted in the event that a review notice is
issued pursuant to s. 193.1142(4) and the taxable value on the approved roll is at variance with the
taxable value certified pursuant to subsection (1). The adjustment shall be made by the property
appraiser, who shall notify the taxing authorities affected by the adjustment within 5 days of the
date the roll is approved pursuant to s. 193.1142(4). The adjustment shall be such as to provide for
no change in the dollar amount of taxes levied from that initially proposed by the taxing authority.
(12) The time periods specified in this section shall be determined by using the date of
certification of value pursuant to subsection (1) or July 1, whichever date is later, as day 1. The
time periods shall be considered directory and may be shortened, provided:
(a) No public hearing which is preceded by a mailed notice occurs eartier than 10 days following
the mailing of such notice;
(b) Any public hearing preceded by a newspaper advertisement is held not less than 2 days or
more than 5 days following publication of such advertisement; and
(c) The property appraiser coordinates such shortening of time periods and gives written notice
to all affected taxing authorities; however, no taxing authority shall be denied its right to the full
time periods allowed in this section.
(13)(a) Any taxing authority in violation of this section, other than subsection (5), shall be
subject to forfeiture of state funds otherwise available to it for the 12 months following a
determination of noncompliance by the Department of Revenue.
(b) Within 30 days of the deadline for certification of compliance required by s. 200.068, the
department shall notify any taxing authority in violation of this section, other than subsection (5),
that it is subject to paragraph (c). Except for revenues from voted levies or levies imposed
pursuant to s. 1011.60(6), the revenues of any taxing authority in violation of this section, other
than subsection (5), collected in excess of the rolled -back rate shall be held in escrow until the
process required by paragraph (c) is completed and approved by the department. The department
shall direct the tax collector to so hold such funds.
(c) Any taxing authority so noticed by the department shall repeat the hearing and notice
process required by paragraph (2)(d), except that:
1. The advertisement shall appear within 15 days of notice from the department.
2. The advertisement, in addition to meeting the requirements of subsection (3), shall contain
the following statement in boldfaced type immediately after the heading.
THE PREVIOUS NOTICE PLACED BY THE (name of taxing authorttvl HAS BEEN DETERMINED BY THE
DEPARTMENT OF REVENUE TO BE IN VIOLATION OF THE LAW, NECESSITATING THIS SECOND NOTICE.
3. The mittage newly adopted at this hearing shall not be forwarded to the tax collector or
property appraiser and may not exceed the rate previously adopted.
4. If the newly adopted millage is less than the amount previously forwarded pursuant to
subsection (4), any moneys collected in excess of the new levy shall be held in reserve until the
subsequent fiscal year and shall then be utilized to reduce ad valorem taxes otherwise necessary.
(d) if any county or municipality, dependent special district of such county or municipality, or
municipal service taxing unit of such county is in violation of subsection (5) because total county or
municipal ad valorem taxes exceeded the maximum total county or municipal ad valorem taxes,
respectively, that county or municipality shalt forfeit the distribution of local government half -cent
sales tax revenues during the 12 months following a determination of noncompliance by the
Department of Revenue as described in s. 218.63(3) and this subsection, If the executive director
of the Department of Revenue determines that any county or municipality, dependent special
district of such county or municipality, or municipal service taxing unit of such county is in
violation of subsection (5), the Department of Revenue and the county or municipality, dependent
special district of such county or municipality, or municipal service taxing unit of such county shall
follow the procedures set forth in this paragraph or paragraph (e). During the pendency of any
procedure under paragraph (e) or any administrative or judicial action to challenge any action
taken under this subsection, the tax collector shall hold in escrow any revenues collected by the
noncomplying county or municipality, dependent special district of such county or municipality, or
municipal service taxing unit of such county in excess of the amount allowed by subsection (5), as
determined by the executive director. Such revenues shall be held in escrow until the process
required by paragraph (e) is completed and approved by the department. The department shall
direct the tax collector to so hold such funds. If the county or municipality, dependent special
district of such county or municipality, or municipal service taxing unit of such county remedies the
noncompliance, any moneys collected in excess of the new levy or in excess of the amount allowed
by subsection (5) shall be held in reserve until the subsequent fiscal year and shall then be used to
reduce ad valorem taxes otherwise necessary. If the county or municipality, dependent special
district of such county or municipality, or municipal service taxing unit of such county does not
remedy the noncompliance, the provisions of s. 218.63 shall apply.
(e) The following procedures shall be followed when the executive director notifies any county
or municipality, dependent special district of such county or municipality, or municipal service
taxing unit of such county that he or she has determined that such taxing authority is in violation of
subsection (5):
1. Within 30 days after the deadline for certification of compliance required by s. 200.068, the
executive director shall notify any such county or municipality, dependent special district of such
county or municipality, or municipal service taxing unit of such county of his or her determination
regarding subsection (5) and that such taxing authority is subject to subparagraph 2.
2. Any taxing authority so noticed by the executive director shall repeat the hearing and notice
process required by paragraph (2)(d), except that:
a. The advertisement shall appear within 15 days after notice from the executive director.
b. The advertisement, in addition to meeting the requirements of subsection (3), must contain
the following statement in boldfaced type immediately after the heading:
THE PREVIOUS NOTICE PLACED BY THE tname of taAna autharityl_ HAS BEEN DETERMINED BY THE
DEPARTMENT OF REVENUE TO BE IN VIOLATION OF THE LAW, NECESSITATING THIS SECOND NOTICE.
c. The millage newly adopted at such hearing shall not be forwarded to the tax collector or
property appraiser and may not exceed the rate previously adopted or the amount allowed by
subsection (5). Each taxing authority provided notice pursuant to this paragraph shall recertify
compliance with this chapter as provided in this section within 15 days after the adoption of a
millage at such hearing.
d. The determination of the executive director shall be superseded if the executive director
determines that the county or municipality, dependent special district of such county or
municipality, or municipal service taxing unit of such county has remedied the noncompliance.
Such noncompliance shall be determined to be remedied if any such taxing authority provided
notice by the executive director pursuant to this paragraph adopts a new millage that does not
exceed the maximum millage allowed for such taxing authority under paragraph (5)(a), or if any
such county or municipality, dependent special district of such county or municipality, or municipal
service taxing unit of such county adopts a lower millage sufficient to reduce the total taxes levied
such that total taxes levied do not exceed the maximum as provided in paragraph (5)(b).
e. If any such county or municipality, dependent special district of such county or municipality,
or municipal service taxing unit of such county has not remedied the noncompliance or recertified
compliance with this chapter as provided in this paragraph, and the executive director determines
that the noncompliance has not been remedied or compliance has not been recertified, the county
or municipality shall forfeit the distribution of local government half -cent sales tax revenues during
the 12 months fallowing a determination of noncompliance by the Department of Revenue as
described in s. 218.63(2) and (3) and this subsection.
f. The determination of the executive director is not subject to chapter 120.
(14)(a) If the notice of proposed property taxes mailed to taxpayers under this section contains
an error, the property appraiser, in lieu of mailing a corrected notice to all taxpayers, may correct
the error by mailing a short form of the notice to those taxpayers affected by the error and its
correction. The notice shall be prepared by the property appraiser at the expense of the taxing
authority which caused the error or at the property appraiser's expense if he or she caused the
error. The form of the notice must be approved by the executive director of the Department of
Revenue or the executive director's designee. If the error involves only the date and time of the
public hearings required by this section, the property appraiser, with the permission of the taxing
authority affected by the error, may correct the error by advertising the corrected information in a
newspaper of general circulation in the county as provided in subsection (3).
(b) Errors that may be corrected in this manner are:
1. Incorrect location, time, or date of a public hearing.
2. Incorrect assessed, exempt, or taxable value.
3. Incorrect amount of taxes as reflected in column one, column two, or column three of the
notice; and
4. Any other error as approved by the executive director of the Department of Revenue or the
executive director's designee.
(15) The provisions of this section shall apply to all taxing authorities in this state which levy ad
valorem taxes, and shall control over any special law which is inconsistent or in conflict with this
section, except to the extent the special law expressly exempts a taxing authority from the
provisions of this section. This subsection is a clarification of existing law, and in the absence of
such express exemption, no past or future budget or levy of taxes shall be set aside upon the
ground that the taxing authority failed to comply with any special law prescribing a schedule or
procedure for such adoption which is inconsistent or in conflict with the provisions of this section.
History. -s. 13, ch. 73-172; s. 16, ch. 74-234; ss. 1, 2, ch. 75-68; s. 19, ch. 76-133; s. 1, ch. 77.102; s. 1, ch. 77-
174; s. 1, ch. 78-228; ss- 2, 9, ch. 80-261; s. 25, ch. 80-274; s. 14, ch. 82-154; s. 12, ch. 82-208; ss. 4, 11, 25, 72, 80,
ch. 82-226; s. 5, ch. 82-388; s. 2, ch. 82-399; s. 28, ch. 83-204; s. 61, ch. 83-217; s. 2, ch. 84-164; s. 20, ch. 84-356;
s. 1, ch. 86-190; s. 12, ch. 86-300; s. 5, ch. 87-284; s. 13, ch. 88-216; s. 2, ch. 88-223; s. 14, ch. 90-241; ss. 136,
165, ch. 91.112; s. 8, ch. 91-295; s. 1, ch. 92-163; ss. 5, 15, ch- 93-132; s. 25, ch. 93-233; s. 1, ch. 93-241; s. 52, ch.
94-232; s. 4, ch. 94-344; s. 41, ch. 94-353; s. 1481, ch. 95-147; s. 2, ch. 95-359; ss. 1, 2, 3, ch. 96-211; s. 1, ch. 98-
32; s. 1, ch. 98-53; s. 18, ch. 99-6; s. 11, ch. 2002-18; s. 911, ch. 2002-387; s. 2, ch. 2004-346; s. 3, ch. 2007.194; ss.
2, 33, ch. 2007-321; s. 11, ch, 2008-173; s. 3, ch. 2009-165; s. 29, ch. 2012-193; s. 7, ch. 2012.212; s. 13, ch. 2015-
2; s. 17, ch. 2016-10.
(Note. -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 under ss. 120.536(1) and 120.54(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 rules addressing the subject
of the emergency rules."
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