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Reset Form a CERTIFICATION OF TAXABLE VALUE a FLORIDA Year: 2017 Principal Authority: Dade Co. Downtown Dev. Authority County: MIAMI-DADE Taxing Authority: DADE CO DOWNTOWN DEV AUTH Print Form DR -420 R. 5/12 Rule 12D-16.002 Florida Administrative Code Effective 11/12 SECTION 1: COMPLETED BY PROPERTY APPRAISER I 1. Current year taxable value of real property for operating purposes $ 17,794,480,077 (1) 2. Current year taxable value of personal property for operating purposes $ 986,195,429 (2) 3. Current year taxable value of centrally assessed property for operating purposes $ 958,082 (3) 4. Current year gross taxable value for operating purposes (Line 1 plus Line 2plus Line 3) $ 18,781,633,588 (4) 5. Current year net new taxable value (Add new construction, additions, rehabilitative improvements increasing assessed value by at least 100%, annexations, and tangible personal property value over 115% of the previous year's value. Subtract deletions.) $ 1,895,049,931 (5) 6. Current year adjusted taxable value (Line 4 minus Line 5) $ 16,886,583,657 (6) 7. Prior year FINAL gross taxable value from prior year applicable Form DR -403 series $ 16,102,417,919 (7) 8 Does the taxing authority include tax increment financing areas? If yes, enter number of worksheets (DR-420TIF) attached. If none, enter 0 YESQ NO Number 0 (8) 9. Does the taxing authority levy a voted debt service millage or a millage voted for 2 years or less under s. 9(b), Article VII, State Constitution? If yes, enter the number of DR-420DEBT, Certification of Voted Debi Milfage forms attached. If none, enter 0 YES 0 NO Number 0 (9) Property Appraiser Certification I certify the taxable values above are correct to the best of my knowledge. SIGN HERE Signature of Property Appraiser: Electronically Certified by Property Appraiser Date 6/30/2017 3.19 PM SECTION II : COMPLETED BY TAXING AUTHORITY If this portion of the form is not completed in FULL your taxing authority will be denied TRIM certification and possibly lose its millage levy privilege for the tax year. If any line is not applicable, enter -0-. 10 Prior year operating millage levy (if prioryeor millage was adjusted then use adjusted millage from Farm DR -422) 0,4681 per $1,000 (10) 11. Prior year ad valorem proceeds (Line 7 multiplied by Line 10, divided by 7,000) $ 7,537,542 01) 12 Amount, if any, paid or applied in prior year as a consequence of an obligation measured by a dedicated increment value (sum of either Lines 6c or Line 7a for ail DR-420TIF forms) $ 0 (12) 13. Adjusted prior year ad valorem proceeds (Line 71 minus Line 12) $ 7,537,542 (13) 14. Dedicated increment value, if any (Sum of either Line 6b or Line 7e for afiDR-420TIF forms) $ 0 (14) 15. Adjusted current year taxable value (Line 6 minus Line 74) $ 16,886,583,657 (15) 16. Current year rolled -back rate (Line 13 divided by Line 15, multiplied by 1,000) 0.4464 per $1000 (16) 17. Current year proposed operating millage rate 0.4681 per $1000 (17) 18 Total taxes to be levied at proposed millage rate (Line 17 multiplied by Line 4, divided by 7,000) $ 8,791,683 (18) Continued on page 2 DR -420 R. 5/12 Paae 2 Instructions on page 3 TYPE of principal authority (check one) ❑ County ❑ Independent Special District 19. ( 19) ❑ Municipality ❑ Water Management District Applicable taxing authority (check one) ❑ Principal Authority E]Dependent Special District 20. (20) ❑ MSTU ❑ Water Management District Basin 21. Is millage levied in more than one county? (check one) ❑ Yes 0 No (21) DEPENDENT SPECIAL DISTRICTS AND MSTUs 101 STOP HERE - SIGN AND SUBMIT 22 Enter the total adjusted prior year ad valorem proceeds of the principal authority, all dependent special districts, and MSTUs levying a millage. (The sum of Line )3 from all DR -420 $ 7,537,542 (22) forms) 23• Current year aggregate rolled -back rate (Line 22 divided by Line 15, multiplied by 1,000) 0.4464 per $1,000 (23) 24• Current year aggregate rolled -back taxes (Lane 4 multiplied by Line 23, divided by 1,000) $ 8,384,121 (24) Enter total of all operating ad valorem taxes proposed to be levied by the principal 25, taxing authority, all dependent districts, and MSTUs, if any. (The sum of Line 18 from call $ 8,791,683 (25) DR -420 forms) 26 Current year proposed aggregate millage rate (Line 25 divided by Line 4, multiplied by 7,000) 0.4681 per $1,000 (26) 27 Current year proposed rate as a percent change of rolled -back rate (Line 26 divided by Line 23, minus 7, multiplied by 100) o 4.86 /o (27) First public Date: Time: Place: budget hearing 9/14/2017 5:05 PM EST 3500 Pan American Dr, Miami, FL 33133 (305) 250-5380 I certify the millages and rates are correct to the best of my knowledge. Taxing Authority Certification The millages comply with the provisions of s. 200.065 and the provisions of S either s. 200.071 or s. 200.081, F.S. Signature of Chief Administrative Officer: Date G Electronically Certified by Taxing Authority 7/28/2017 9:44 AM N Title: Contact Name and Contact Title: CECILIA CORE, SR MANAGER, ACCOUNTING AND FINANCE H ALYCE M. ROBERTSON, EXECUTIVE DIRECTOR E Mailing Address: Physical Address R 200 S. BISCAYNE BLVD, STE 2929 200 S. BISCAYNE BLVD., SUITE 2929 E City, State, Zip: Phone Number: Fax Number: MIAMI, FL 33131 (305)579-6675 (305)3 71-2423 Instructions on page 3 CERTIFICATION OF TAXABLE VALUE INSTRUCTIONS "Principal Authority" is a county, municipality, or independent special district (including water management districts). "Taxing Authority" is the entity levying the millage. This includes the principal authority, any special district dependent to the principal authority, any county municipal service taxing unit (MSTU), and water management district basins. Each taxing authority must submit to their property appraiser a DR -420 and the following forms, as applicable: DR-420TIF, Tax Increment Adjustment Worksheet DR-420DEBT, Certification of Voted Debt Miliage DR-420MM-P, Maximum Millage Levy Calculation - Preliminary Disclosure Section I: Property Appraiser Use this DR -420 form for all taxing authorities except school districts. Complete Section I, Lines 1 through 9, for each county, municipality, independent special district, dependent special district, MSTU, and multicounty taxing authority. Enter only taxable values that apply to the taxing authority indicated. Use a separate form for the principal authority and each dependent district, MSTU and water management district basin. Line 8 Complete a DR-420TIF for each taxing authority making payments to a redevelopment trust fund under Section 163.387 (2)(a), Florida Statutes or by an ordinance, resolution or agreement to fund a project or to finance essential infrastructure Check "Yes" if the taxing authority makes payments to a redevelopment trust fund. Enter the number of DR-420TIF forms attached for the taxing authority on Line 8. Enter 0 if none. Line 9 Complete a DR-420DEBT for each taxing authority levying either a voted debt service millage (s.12, Article VII, State Constitution) or a levy voted for two years or less (s. 9(b), Article VII, State Constitution). Check "Yes" if the taxing authority levies either a voted debt service millage or a levy voted for 2 years or less (s. 9(b), Article VII, State Constitution). These levies do not include levies approved by a voter referendum not required by the State Constitution. Complete and attach DR-420DEBT. Do not complete a separate DR -420 for these levies. Send a copy to each taxing authority and keep a copy. When the taxing authority returns the DR -420 and the accompanying forms, immediately send the original to: Florida Department of Revenue Property Tax Oversight - TRIM Section P. 0. Box 3000 Tallahassee, Florida 32315-3000 Section II: Taxing Authority DR -420 R. 5/12 Page 3 Complete Section II. Keep one copy, return the original and one copy to your property appraiser with the applicable DR-420TIF, DR-420DEBT, and DR-420MM-P within 35 days of certification. Send one copy to the tax collector. "Dependent special district" (ss. 2.00.001(8)(d) and 189.403(2), F.S.) means a special district that meets at least one of the following criteria.- 9 riteria: • The membership of its governing body is identical to that of the governing body of a single county or a single municipality. • All members of its governing body are appointed by the governing body of a single county or a single municipality. • During their unexpired terms, members of the special district's governing body are subject to removal at will by the governing body of a single county or a single municipality. • The district has a budget that requires approval through an affirmative vote or can be vetoed by the governing body of a single county or a single municipality. "Independent special district" (ss. 200.001(8)(e) and 189.403 (3), F.S.) means a special district that is not a dependent special district as defined above. A district that includes more than one county is an independent special district unless the district lies wholly within the boundaries of a single municipality. "Non -voted millage" is any millage not defined as a "voted millage" in s. 200.001(8)(f), F.S. Lines 12 and 14 Adjust the calculation of the rolled -back rate for tax increment values and payment amounts. See the instructions for DR-420TIF. On Lines 12 and 14, carry forward values from the DR-420TIF forms. Line 24 Include only those levies derived from millage rates. All TRIM forms for taxing authorities are available on our website at http://dor.myflorida.com/dor/property/trim Reset Form Print Form DR-420MM-P MAXIMUM MILLAGE LEVY CALCULATION R, 5/12 PRELIMINARY DISCLOSURE Rule 12D iCo � Florida Administrative Codede FLORIDA For municipal governments, counties, and special districts Effective 11/d2 Year: 2017 County: MIAMI-DADE Principal Authority : Dade Co. Downtown Dev. Authority Taxing Authority: DADE CO DOWNTOWN DEV AUTH 1 �ls your taxing authority a municipality or independent special district that has levied ❑ Yes Z No (1) ad valorem taxes for less than 5 years? IF YES, I 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 0.4464 per $1,000 (2) 3. Prior year maximum millage rate with a majority vote from 2016 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, skip to Line 11. If less, continue to Line 5. Adjust rolled -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 Line S divided by 1,000) $ 0 {6} 7 Amount, if any, paid or applied in prior year as a consequence of an obligation measured by a dedicated increment value from Current Year Form DR -420 Line 12 $ 0 7) 8. Adjusted prior year ad valorem proceeds with majority vote (Line 6 minus Line 7) $ 0 (8) 9. Adjusted current year taxable value from Current Year form DR -420 Line 15 $ 0 (9) 10. Adjusted current year rolled -back rate (Line 8 divided by Line 9, multiplied by 1,000) 0.0000 per $1,000 (10) Calculate maximum millage 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 Line 12 Instructions) 1.0311 (12) 13. Majority vote maximum millage rate allowed (Line 7 i multiplied by Line 12) 0.4603 per $1,000 (13) 14. Two-thirds vote maximum millage rate allowed (Multiply Line 13 by 1.10) 0.5063 per $1,000 (14) 15. Current year proposed millage rate 0.4681 per $1,000 (15) 16. Minimum vote required to levy proposed millage: (Check 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 El to the majority vote maximum rate. Enter Line 13 on Line 77. ❑b. Two-thirds vote of governing body: Check here if Line 15 is less than or equal to Line 14, but greater than Line 13. The ✓ maximum millage rate is equal to proposed rate. Enter Line 15 on Line 17. c. Unanimous vote of the governing body, or 3/4 vote if nine members or more: Check here if Line 15 is greater than Line 14. El The maximum millage rate is equal to the proposed rate. Enter Line 75 on Line 77. d, Referendum: The maximum millage rate is equal to the proposed rate. Enter Line 15 on Line 77. 17. The selection on Line 16 allows a maximum millage rate of (Enter rate indicated by choice on Line 16) 0.4681 per $1,000 (17} 18. Current year gross taxable value from Current Year Form DR -420, Line 4 $ 18,781,633,588 (18) Continued on page 2 Taxing Authority: SDR-420MM-P DADE CO DOWNTOWN DEV AUTH R. 5/12 Page 2 19. Current year proposed taxes (Line 15 multiplied by Line 18, divided by 1,000) $ 8,791,683 (19) 20. Total taxes levied at the maximum millage rate (Line 17 multiplied by Line 18, divided $ 8,791,683 (20) by 1,000) DEPENDENT SPECIAL DISTRICTS AND MSTUS VSTOP HERE. SIGN AND SUBMIT. 21 Enter the current year proposed taxes of all dependent special districts & MSTUs levying $ 21) a millage. (The sum of all Lines 19 from each district's Form DR-420MM-P) 0 22. Total current year proposed taxes (Line 19 plus Line 21) $ 8,791,683 (22) Total Maximum Taxes 23. Enter the taxes at the maximum millage of all dependent special districts & MSTUs $ p (23) levying a millage (The sum of all Lines 20 from each district's Form DR-420MM-P) 24. Total taxes at maximum millage rate (Line 20 plus Line 23) $ 8,791,683 (24) Total Maximum Versus Total Taxes Levied 25 Are total current year proposed taxes on Line 22 equal to or less than total taxes at the 2] YES NO (25) maximum millage rate on Line 24? (Check one) I certify the millages and rates are correct to the best of my knowledge. The millages Taxi ng Authority Certification comply with the provisions of s. 200.065 and the provisions of either s. 200.071 ors. S 200.081, F.S. I Signature of Chief Administrative Officer: Date: G N Electronically Certified by Taxing Authority 7128/2017 9:44 AM Title: Contact Name and Contact Title: H ALYCE M. ROBERTSON, EXECUTIVE DIRECTOR CECILIA CORE, SR MANAGER, ACCOUNTING AND FINANCE E R Mailing Address: Physical Address E 200 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 -Preliminary Disclosure, to your property appraiser with the form DR -420; Certification of Taxable Value. Instructions on page 3 MAXIMUM MILLAGE LEVY CALCULATION PRELIMINARY DISCLOSURE INSTRUCTIONS 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 a 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. 200.065(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, F.S., 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. Line Instructions Lines 5-10 DR-420MM-P R. S/1 2 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)(i), 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/property/Pages/TRIM.aspx M IAM I , A DOWNTOWN DEVELOPMENT AUTHORITY MEMORANDUM Date: July 21, 2017 To: Honorable Mayor and Members of the Tyce ommission From: . Ro6lertson, Executive Director Mia Downtown Development Authority Downtown Development A.utktority 2W S. Biscayne Boulevard • Suite 2929 Miami, Florida 33131 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 Resolution and Back -Up Documents shall substitute the Resolution and Bade -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)1, 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-Dadc 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 millage 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 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 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 21" day of July, 2017. usse , Chairman Aly M. Robertson, Executive Director 11� K arabUaSee toard 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 i of 2 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 5. 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 6. 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 Comm ission. PASSED AND ADOPTED this 21a1 day of July, 2017. t ner Iden Russell, Chairman CC. lyce M. Robertson, Executive Director A ST: R avil Sec a Hoard of the Directors Page 2 of 2 GENERALFUND Revenue Sources Ad Valorem Tax Levy 8,733,683 Other Revenue 165,000 Total Sources 9,956,G83 Fund Balances/Reserves 2,984,000 Total Revenuesard Balances 11,940,693 Use of Funds Leadership, Advocacy &Operations 1,276,000 Arts, Culture & Entertainment 10581000 Business Development & Marketing 2220,000 Quality of life 2.661.000 Urban Place making 1.694.000 Transit, Connectivity &Mobility 1,043,000 Tri -Rail Downtown Unk 317,000 Subtotal 10,269,000 Fund Balances/Reserves 671,683 Total Uses 11,940,683 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 5. 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 6. 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 Comm ission. PASSED AND ADOPTED this 21a1 day of July, 2017. t ner Iden Russell, Chairman CC. lyce M. Robertson, Executive Director A ST: R avil Sec a Hoard of the Directors Page 2 of 2 s MAXIMUM MILLAGE LEVY CALCULATION PRELIMINARY DISCLOSURE 1.�IinA For municipal governments, counties, and special districts DR420MM-P R.5/12 Ru!e 123-16.002 Florida AdministiaVve Cede Effective 11/12 Year: 2017 : County: MIAMI-DADE Principal Authority: Taxing Authority: Dade Co. Downtown Dev. Authority DADE CO DOWNTOWN DEV ALITH lIs yourtaxing authority a municipality or independent special district that has levied j 1. ,ad valorem taxes for less than 5 years? r� Yes NO LJ ✓ (1 } IF YES, STOP HERE. SIGN AND SUBMIT. You are not subject to a millage limitation. F 2. Current year rolled -back rate from Current Year Form DR -420, Line 16 0.4464 per $1,000 (2) , 3. Prior year maximum millage rate with a majority vote from 2016 Form DR-420MM, Line 13 0.4414 per $1,000 (3) 4. Prior year operating millage rate from Current Year Form DR -420, Line 70 0.4681 per $1,000 (4} If Line 4 is equal to or greeter than Lire 3, skip to Line 111, 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 $ p (5) 6' Prior year maximum ad valorem proceeds with majority vote (Line 3 multiplied by Eine 3 divided by 7,000) $ 0 (6) 7' Amount, if any, paid or applied in prior year as a consequence of an obligation measured by a dedicated increment value from Current Year Form DR -420 Line 12 $ 0 (7) 8. Adjusted prior year ad valorem proceeds with majority vote (Line 6 minus Line 7) $ 0 (8) 9. Adjusted current year taxable value from Current Yearform DR -420 Line 15 $ 0 (g) 10. Adjusted current year rolled -back rate (Lime 8 divided byLine 9, multiplied by 1,000) 0.0000 per $1,000 (10) Calculate maximum millage levy 11. Rolled -back rate to be used for maximum millage levy calculation (Enter Line 10 if adjusted or else enter Line 2) 04454 per $1,000 (11) 12. Adjustment for change in per capita Florida personal Income (See Line 12 Instructions) 1.0311 (12) 13. Majorityvote maximum millage rate allowed (tine 11 multiplied by Line 12) 0.4603 per $1,000 (13) 14. Two-thirds vote maximum millage rate allowed (Multiply Line 13 by 1.101) 0.5063 per $1,000 (14) 15. lCurrent year proposed millage rate 0,4681 per $1,000 (15) 16. Minimum vote required to levy proposed millage-. (Checkone) (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 maxlmum rate. Enter Line 13 on Line 77. z u. I wU-4ruru� vVLe yr yovemlng ooay: c.necK neve 1r Line i _,s is cess tnan or equal to Line 14, but greaterthan Line 13. The I f i maximum millage rate is equal to proposed rate. Enter Lille 75 on Line 77, c. Unanimous vote of the governing body, or 3/4 vote if nine members or more: Check here if Line 15 is greaterthan Line 14. i The maximum millage rate Is equal to the proposed rate. Enter Line 15 on Line 17. 0 d. Referendum: The maximum millage rate is equal to the proposed rate. Enter Line 75 on Line 77. 17 The selection on Line 16 allows a maximum millage rate of (Enter rate Indicated by choice on Line 76) 18. lCurrent year gross taxable value from Current Year Form DR -420, Line 4 Continued on page 2 0,4681 per $1,000 f (17) $ 18,781,633,588 1 (18) Taxing Authority: I DR-420MM-P DADE CO DOWNTOWN DEV AUTFI R 5/12 Page 2 19. Current year proposed taxes (Line 15 multlpfled by Line 18, divided by 7,000) $ 8,76 1,683 (19) Total taxes levied at the maximum millage rate (tine 17 multiplied by Line 78, divided 20. by 1,000) $ g,791,8,791,683 (20) DEPENDENT SPECIAL DISTRICTS AND MSTUs STOP HERE. SiGi►1 AND SUBMIT, 21. Enter the current year proposed taxes of all dependent special districts & MSTUs levying a mil lage . (The sum of all Lines 19 from each district's Form DR-420MM-P) $ 0 J 121, 22, Total current year proposed taxes (Line 79plus Line 27) is 8,791,6$3 (22) Total Maximum Taxes 23, Enter the taxes at the maximum millage of all dependent special districts & MSTUs $ (23) levying a millage (Thesum of all Lines 20 from each district's Form DR-420MM-P) 0 24. Total taxes at maximum millage rate (Line 20 plus Llne 23) Is 8,791,683 (24) Total Maximum Versus Total Taxes Levied 25 Are total current year proposed taxes on Line 22 equal to or less than total taxes at the Iz Y1 S NO (25)maximum millage rate on Line 24. (Check one) 1 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 ors. S 200.081, F.S. 1 Signature of Chief Administrative Officer: Date: G N Title: Contact Name and Contact Tltle : H ALYCE M. ROBERTSON, EXECUTIVE DIRECTOR CECILIA CORE, SR MANAGER, ACCOUNTING AND FINANCE E R Mailing Address: Physical Address: F 200 S. BISCAYNE BLVD, STE 2929 200 S. BISCAYNE BLVD., SUITE 2929 City, State, Zip: Phone Number: Fax Number: MIAMI, FL 33131 (305)579-6575 (305)371-2423 Complete and submit this form DR-420MM-P, Maximum Miliage Levy Calculation -Preliminary Disclosure, to your property appraiser with the form DR -420, 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 a 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. 200.0-65, F.S., may be subject to the loss of their half -cent sales tax distribution. DR-420MM-R 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. 5112 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 2015 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)(i), 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:o revenue.com/property/Pa,ges/TRIM.aspx The 201x5 Florida Statutes Title XiV Chapter 200 View Entire Chapter TAXATION AND FINANCE DETERMINATI©N 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 mitlage 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, wilt 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 mitlage 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 mitlage 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 mitlage 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 mitlage 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 ether than the County ano xhoot disti ict shall prepare and consider tentative and final budgets in accordance with this section and applicable provisions of law, including budget procedures applicable to the taxing authority, provided such procedures do not conflict with general lava. (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 fads 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 miliage 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 shalt 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 miliage 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 miliage-levy resolution or ordinance shall be by separate votes. For each taxing authority levying mitlage, the name of the taxing authority, the rolled -back rate, the percentage increase, and the mitlage 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 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 millage 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 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 shall be adopted at the hearings for the taxing authority to which such districts are dependent, following such discussion and adoption of levies and budgets for the superior taxing authority. A taxing authority may adopt the tax levies for all of its dependent special taxing districts, and may adopt the budgets for all of its dependent special taxing districts, by a single unanimous vote. However, if a member of the general public requests that the tax levy or budget of a dependent special taxing district be separately discussed and separately adopted, the taxing authority shall discuss and adopt that tax levy or budget separately. If, due to circumstances beyond the control of the taxing authority, 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 shall hold a public hearing to finalize the budget and adopt a millage rate within 80 days of certification of value pursuant to subsection (1), but not earlier than 85 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 taAne autharity) 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 All concerned citizens are invited to attend a public hearing on the tax increase to be held on (date and time) at Ameeting glace) . A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing. (b) In all instances in which the provisions of paragraph (a) are inapplicable for taxing authorities other than school districts, the advertisement shall be in the following form: NOTICE OF BUDGET HEARING The _(name of taxing authority► has tentatively adopted a budget for (fiscal year) . A public hearing to make a FINAL DECISION on the budget AND TAXES will be held on (date and time) at cmeetine place) . (c) For school districts which have proposed a millage rate in excess of 100 percent of the rotted -back rate computed pursuant to subsection (1) and which propose to levy nonvoted millage in excess of the minimum amount required pursuant to s. 1011.50(6), the advertisement shall be in the following form: NOTICE OF PROPOSED TAX INCREASE The (name or scnoot district) will soon consider a measure to increase its property tax levy. Last year's property tax levy: A. Initially proposed tax levy. . . . $XX,XXX,XXX B. Less tax reductions due to Value Adjustment Board and other assessment changes. . . . . . . ($XX,XXX,XXX) C. Actual property tax levy. $XX,XXX,XXX This year's proposed tax levy. $XX,XXX,XXX A portion of the tax levy is required under state law in order for the school board to receive $ ;amount Al in state education grants. The required portion has (increased or decreased) by mount Bpercent and represents approximately (amount ct of the total proposed taxes. The remainder of the taxes is proposed solely at the discretion of the school board. All concerned citizens are invited to a public hearing on the tax increase to be held on (date and time) at (meeting place) . A DECISION on the proposed tax increase and the budget will be made at this hearing. 1. AMOUNT A shall be an estimate, provided by the Department of Education, of the amount to be received in the current fiscal year by the district from state appropriations for the Florida Education Finance Program. 2. AMOUNT B shall be the percent increase over the rolled -backs 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 1001 percent of the rolled -back rate computed pursuant to subsection (1) and which propose to levy as nonvoted millage only the minimum amount required pursuant to s. 1011.60(6), the advertisement shall be the same as provided in paragraph (c), except that the second and third paragraphs shall be replaced with the following paragraph: This increase is required under state law in order for the school board to receive $ (amount A) in state education grants. (e) In all instances in which the provisions of paragraphs (c) and (d) are inapplicable for school districts, the advertisement shall be in the following form: NOTICE OF BUDGET HEARING The (name of schopt, district) will soon consider a budget for _)fiscal velar) . A public hearing to make a DECISION on the budget AND TAXES will be held ondate nd me at eetin t e . (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 1 B. 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 authorsty, proposes to increase its property tax levy by . (oercentam,ot increase over ratted-bAcckrate) percent. All concerned citizens are invited to attend a public hearing on the proposed tax increase to be held on (date and time) at (meettna place) . (h) In no event shall any taxing authority add to or delete from the language of the advertisements as specified herein unless expressly authorized by law, except that, if an increase in ad valorem tax rates will affect only a portion of the jurisdiction of a taxing authority, advertisements may include a map or geographical description of the area to be affected and the proposed use of the tax revenues under consideration. In addition, if published in the newspaper, the map must be part of the online advertisement required by s. 50.0211. The advertisements required herein shall not be accompanied, preceded, or followed by other advertising or notices which conflict with or modify the substantive content prescribed herein. (i) The advertisements required pursuant to paragraphs (b) and (e) need not be one-quarter page in size or have a headline in type no 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 shalt exclude voted miltage levies unless expressly provided otherwise in this subsection. (k) Any taxing authority which will levy an ad valorem tax for an upcoming budget year but does not levy an ad valorem tax currently shall, in the advertisement specified in paragraph (a), paragraph (c), paragraph (d), or paragraph (g), replace the phrase "increase its property tax levy by (percentage of increase over rolled -back rate) percent" with the phrase "impose a new property tax levy of $ amount per $1,000 value." (l) Any advertisement required pursuant to this section shall be accompanied by an adjacent notice meeting the budget summary requirements of s. 129,03(3)(b). Except for those taxing authorities proposing to levy ad valorem taxes for the first time, the following statement shall appear in the budget summary in boldfaced type immediately following the heading, if the applicable percentage is greater than aero: THE PROPOSED OPERATING BUDGET EXPENDITURES OF (name of taxing authority) ARE ercent rounded to one decimal Slice) MORE THAN EAST YEAR'S TOTAL. OPERATING EXPENDITURES. For purposes of this paragraph, "proposed operating budget expenditures" or "operating expenditures" means all moneys of the local government, including dependent special districts, that: 1. Were or could be expended during the applicable fiscal year, or 2. were or could be retained as a balance for future spending in the fiscal year. Provided, however, those moneys held in or used in trust, agency, or internal service funds, and expenditures of bond proceeds for capital outlay or for advanced refunded debt principal, shall be excluded. (4) The resolution or ordinance approved in the manner provided for in this section shall be forwarded to the property appraiser and the tax collector within 3 days after the adoption of such resolution or ordinance. No millage other than that approved by referendum may be levied until the resolution or ordinance to levy required in subsection (2) is approved by the governing board of the taxing authority and submitted to the property appraiser and the tax collector. The receipt of the resolution or ordinance by the property appraiser shall be considered official notice of the millage rate approved by the taxing authority, and that millage rate 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 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 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 mitlage rate had been applied, adjusted for change in per capita Florida personal income, unless a higher rate was adopted, in which case the maximum is the adopted rate. The maximum millage rate applicable to a county authorized to levy a county public hospital surtax under s. 212.055 and which did so in fiscal year 2007 shall exclude the revenues required to be contributed to the county public general hospital in the current fiscal year for the purposes of making the maximum millage rate calculation, but shall be added back to the maximum millage rate allowed after the roll back has been applied, the total of which shall be considered the maximum millage rate for such a county for purposes of this subsection. The revenue required to be contributed to the county public general hospital for the upcoming fiscal year shall be calculated as 11.873 percent times the millage rate levied for countywide purposes in fiscal year 2007 times 95 percent of the preliminary tax roll for the upcoming fiscal year. A higher rate may be adopted only under the following conditions: 1. A rate of not more than 110 percent of the rolled -back rate based on the previous year's maximum millage rate, adjusted for change in per capita Florida personal income, may be adopted if approved by a two-thirds vote of the membership of the governing body of the county, municipality, or independent district; or 2. A rate in excess of 110 percent may be adopted if approved by a unanimous vote of the membership of the governing body of the county, municipality, or independent district or by a three-fourths vote of the membership of the governing body if the governing body has nine or more members, or if the rate is approved by a referendum. (b) The millage rate of a county or municipality, municipal service taxxing 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. Vill of the State Constitution of 1885, as preserved by s. 6(e), Art. Vill 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. 193.122, the property appraiser shall notify each taxing authority of the aggregate change in the assessment roll, if any, from that certified pursuant to subsection (1), including, but not limited to, those changes which result from actions by the value adjustment board or from corrections of errors in the assessment roll. Municipalities, counties, school boards, and water management districts may adjust administratively their adopted millage rate without a public hearing if the taxable value within the jurisdiction of the taxing authority as certified pursuant to subsection (1) is at variance by more than 1 percent with the taxable value shown on the roll to be extended. Any other taxing authority may adjust administratively its adopted millage rate without a public hearing if the taxable value within the jurisdiction of the taxing authority as certified pursuant to subsection (1) is at variance by more than 3 percent with the taxable value shown on the roll to be extended. The adjustment shall be such that the taxes computed by applying the adopted rate against the certified taxable value are equal to the taxes computed by applying the adjusted adopted rate to the taxable value on the roll to be extended. However, no adjustment shall be made to levies required by law to be a specific millage amount. Not later than 3 days after receipt of notification pursuant to this subsection, each affected taxing authority shall certify to the property appraiser its adjusted adopted rate. Failure to so certify shall constitute waiver of the adjustment privilege. (7) Nothing contained in this section shall serve to extend or authorize any millage in excess of the maximum millage permitted by 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) 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 i. 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 co ties . (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 shalt be published in the size, within the time periods, adjacent to, and in substantial conformity ,Mth 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 teasing 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 following form, except that if the district school board is proposing to levy the same mitlage 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 (name of school district) wilt 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 (numtg-rj 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 wilt generate approximately $ (amounts , to be used for the following projects: _ hist of caoitat outlay projects! All concerned citizens are invited to a public hearing to be held on (date and time} at fmQetina ace 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 shalt 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 n m County will soon consider a measure to amend the use of property tax for the capital outlay projects previously advertised for the ear to ear school year. New projects to be funded: is of capitat outlav nmiert3) Amended projects to be funded: first of cad#tai outlay protects) Projects to be deleted: (fist of capital outlay projects) All concerned citizens are invited to a public hearing to be held on date and tike at (meetl_nr 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 mittage rates provided to the property appraiser by the taxing authority, except for millage rates adopted by referendum, for rates authorized by s. 1011.71, and for rates required by law to be in a specified millage amount, shall be adjusted in the event that a review notice is issued pursuant to s. 193.1142(4) and the taxable value on the approved roll is at variance with the taxable value certified pursuant to subsection (1). The adjustment shall be made by the property appraiser, who shall notify the taxing authorities affected by the adjustment within 5 days of the date the roll is approved pursuant to s. 193.1142(4). The adjustment shall be such as to provide for no change in the dollar amount of taxes levied from that initially proposed by the taxing authority. (12) The time periods specified in this section shall be determined by using the date of certification of value pursuant to subsection (1) or July 1, whichever date is later, as day 1. The time periods shall be considered directory and may be shortened, provided: (a) No public hearing which is preceded by a mailed notice occurs earlier than 10 days following the mailing of such notice; (b) Any public hearing preceded by a newspaper advertisement is held not less than 2 days or more than 5 days following publication of such advertisement; and (c) The property appraiser coordinates such shortening of time periods and gives written notice to all affected taxing authorities; however, no taxing authority shall be denied its right to the full time periods allowed in this section. (13)(a) Any taxing authority in violation of this section, other than subsection (5), shall be subject to forfeiture of state funds otherwise available to it for the 12 months following a determination of noncompliance by the Department of Revenue. (b) Within 30 days of the deadline for certification of compliance required by s. 200.068, the department shall notify any taxing authority in violation of this section, other than subsection (5), that it is subject to paragraph (c). Except for revenues from voted levies or levies imposed pursuant to s. 1011 .60(6), the revenues of any taxing authority in violation of this section, other than subsection (5), collected in excess of the roiled -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 authorft HAS BEEN DETERMINED BY THE DEPARTMENT OF REVENUE TO BE IN VIOLATION OF THE LAW, NECESSITATING THIS SECOND NOTICE. 3. The millage newly adopted at this hearing shall not be forwarded to the tax collector or property appraiser and may not exceed the rate previously adopted. 4. If the newly adopted millage is less than the amount previously forwarded pursuant to subsection (4), any moneys collected in excess of the new levy shalt 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 shalt 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 shalt be held in escrow until the process required by paragraph (e) is completed and approved by the department. The department shall direct the tax collector to so hold such funds. If the county or municipality, dependent special district of such county or municipality, or municipal service taxing unit of such county remedies the noncompliance, any moneys collected in excess of the new levy or in excess of the amount allowed by subsection (5) shall be held in reserve until the subsequent fiscal year and shall then be used to reduce ad valorem taxes otherwise necessary. If the county or municipality, dependent special district of such county or municipality, or municipal service taxing unit of such county does not remedy the noncompliance, the provisions of s. 218.63 shall apply. (e) The following procedures shall be followed when the executive director notifies any county or municipality, dependent special district of such county or municipality, or municipal service taxing unit of such county that he or she has determined that such taxing authority is in violation of subsection (5): 1. Within 30 days after the deadline for certification of compliance required by s. 200.068, the executive director shall notify any such county or municipality, dependent special district of such county or municipality, or municipal service taxing unit of such county of his or her determination regarding subsection (5) and that such taxing authority is subject to subparagraph 2. 2. Any taxing authority so noticed by the executive director shall repeat the hearing and notice process required by paragraph (2)(d), except that: a. The advertisement shall appear within 15 days after notice from the executive director. b. The advertisement, in addition to meeting the requirements of subsection (3), must contain the following statement in boldfaced type immediately after the heading: THE PREVIOUS NOTICE PLACED BY THE(name f tgng aaftri HAS BEEN DETERMINED BY THE DEPARTMENT OF REVENUE TO BE IN VIOLATION OF THE LAW, NECESSITATING THIS SECOND NOTICE. c. The millage newly adopted at such hearing shall not be forwarded to the tax collector or property appraiser and may not exceed the rate previously adopted or the amount allowed by subsection (5). Each taxing authority provided notice pursuant to this paragraph shall recertify compliance with this chapter as provided in this section within 15 days after the adoption of a millage at such hearing. d. The determination of the executive director shall be superseded if the executive director determines that the county or municipality, dependent special district of such county or municipality, or municipal service taxing unit of such county has remedied the noncompliance. Such noncompliance shall be determined to be remedied if any such taxing authority provided notice by the executive director pursuant to this paragraph adopts a new millage that does not exceed the maximum millage allowed for such taxing authority under paragraph (5)(a), or if any such county or municipality, dependent special district of such county or municipality, or municipal service taxing unit of such county adopts a lower millage sufficient to reduce the total taxes levied such that total taxes levied do not exceed the maximum as provided in paragraph (5)(b). e. If any such county or municipality, dependent special district of such county or municipality, or municipal service taxing unit of such county has not remedied the noncompliance or recertified compliance with this chapter as provided in this paragraph, and the executive director determines that the noncompliance has not been remedied or compliance has not been recertified, the county or municipality shall forfeit the distribution of local government half -cent sales tax revenues during the 12 months following a determination of noncompliance by the Department of Revenue as described in s. 218.63(2) and (3) and this subsection. f. The determination of the executive director is not subject to chapter 920. (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. 2007-32i; 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." Copyright 0 1995-2017 The Florida Legislature • • RESOLUTION NO. TITLE .A RESOLUTION OF THE MIAMI CITY COMMISSION COMPUTING A PROPOSED MILLAGE RATE FOR THE MIAMI DOWNTOWN DEVELOPMENT AUTHORITY OF THE CITY OF MIAMI, FLORIDA, FOR FISCAL YEAR BEGINNING OCTOBER 1, 2017 AND ENDING SEPTEMBER 30, 2018; DIRECTING THE EXECUTIVE DIRECTOR TO SUBMIT SAID PROPOSED MILLAGE RATE TO THE MIAMI-DADE COUNTY PROPERTY APPRAISER AND THE TAX COLLECTOR TOGETHER WITH THE DATE, TIME AND PLACE OF THE PUBLIC HEARING AT WHICH THE CITY COMMISSION WILL CONSIDER THE PROPOSED MILLAGE RATE AND THE DDA'S TENTATIVE BUDGET FOR SAID FISCAL YEAR. .Body WHEREAS, Section 200,065, Florida Statutes (2010) (the "Statute"), sets forth requirements for the "Truth in Millage" ("TRIM") notice and requires each taxing authority to establish a proposed millage rate; and WHE=REAS, the Statute stipulates that said proposed millage rate be submitted to the Property Appraiser and the Tax Collector; and WHEREAS, said rate will reflect the levy necessary to fund the Miami Downtown Development Authority's ("DDA") tentative budget other than the portion of the budget to be funded from sources other than ad valorem taxes; and WHEREAS, the proposed millage rate submitted to the Property Appraiser is not binding but is necessary for the purpose of preparation of tax notices; NOW, THEREFORE, BE IT RESOLVED BY THE COMMISSION OF THE CITY OF MIAMI, FLORIDA: Section 1. The recitals and findings contained in the Preamble to this Resolution are hereby adopted by reference thereto and incorporated herein as if fully set forth in this Section. Page 1 of 2 Section 2. The proposed millage rate for the DDA of the City of Miami, Florida, for Fiscal Year beginning October 1, 2017 and ending September 30, 2018, is 0.4581 mills, which is 4.55%o more than the rolled back rate of 0.4464 mills. Section 3. The Executive Director is hereby directed to submit forthwith said proposed millage rate for the DDA to the Property Appraiser and to the Tax Collector together with the date, time and place at which the City Commission will hold a public Dearing to consider the proposed millage rate and the DDA's tentative budget for said fiscal year as follows: September 14 2017 at 5:05 P.M. and September 28, 2017 at 5:05 P.M. in the Commission Chambers at City Hall, 3500 Pan American Drive, Dinner Key, Miami, Florida. Section 4. This Resolution shall become effective immediately upon its adoption and signature of the Mayor. {[1]} PASSED AND ADOPTED this day of _ , 2017 Tomas Regalado, MAYOR ATTEST: Todd B. Hannon CITY CLERK APPROVED AS TO FORM AND CORRECTNESS: Victoria Mendez CITY ATTORNEY If the Mayor does not sign this Resolution, it shall become effective at the end of ten calendar days from the date it was passed and adopted. If the Mayor vetoes this Resolution, it shall become of`acEive immediately upon override of the veto by the City Commission. Page 2 of 2 6130/2017 The 2o16 Florida Statutes Statutes & Constitution :View Statutes : Online Sunshine Select Year: 2016 • Go Title XIV Chapter 200 view Entire Chanter 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 shalt 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 shalt 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. 1, 29.03. 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 shalt prepare and consider tentative and final budgets in accordance with this section and applicable provisions of law, including budget procedures applicable to the taxing authority, provided such procedures do not conflict with general taw. (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 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 vatue 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 miltage rate exceeds the rolled -back rate computed pursuant to subsection (1). That percent shalt 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 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 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 rotted -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 miltage, 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 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 miltage 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. 2Q0.069. http:IA#wwleg.state.fl.usIStatutesrndex.cfm?App mode=Display_Statute&Search—Stdng=&URL=0200-029910200ISections10200.065.html 10 613012017 Statutes & Constitution :Yew Statutes : Online Sunshine 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 rotted -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 millage 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 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 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 shalt 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 shalt be considered its proposed millage rate for the purposes of paragraph (b). 3. Notwithstanding any provisions of paragraph (d) to the contrary, each school district shall hold a public hearing to finalize the budget and adopt a millage rate within 80 days of certification of value pursuant to subsection (1), but not earlier than 65 days after certification. The hearing shall be held in accordance with the applicable provisions of paragraph (d), except that a newspaper advertisement need not precede the hearing. (g) Notwithstanding other provisions of law to the contrary, a taxing authority may: 1. Expend moneys based an 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 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 (east 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 rotted -back rate computed pursuant to subsection (1), the advertisement shalt be in the following form: NOTICE OF PROPOSED TAX INCREASE The ame of the t jnsi ffL1LhoJUJ I 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 idate and tame: at JWgIinit ptacel . A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing. (b) In all instances in which the provisions of paragraph (a) are inapplicable for taxing authorities other than school districts, the advertisement shall be in the following form: NOTICE OF BUDGET HEARING The (name of taxing authority) has tentatively adopted a budget for _tfiseal year) . A public hearing to make a FINAL DECISION on the budget AND TAXES will be held on idate and time) at (meeting place) . (c) For school districts which have proposed a millage rate in excess of 100 percent of the rolled -back rate computed pursuant to subsection (1) and which propose to levy nonvoted millage in excess of the minimum amount required pursuant to s. 1011.60(6), the advertisement shall be in the following http:l/www.leg. state.fl.usfStatutes! ndex.cfm?App_mode=Display_Slatute&Search_String=&URL=0200-0299102001SectlonslO2O0,G65.html 217 6130/2017 form: Statutes & Constitution Mew Statutes : Online Sunshine NOTICE OF PROPOSED TAX INCREASE The inane or school districtl will soon consider a measure to increase its property tax levy. Last year's property tax levy: A. Initially proposed tax levy. . . . . . . . . . $XX,XXX,XXX B. Less tax reductions due to Value Adjustment Board and other assessment changes. . . . . . . . . . ($XX,XXX,XXX) C. Actual property tax levy. . . . . . . $XX,XXX,XXX This year's proposed tax levy. . . . . . . . $XX,XXX,XXX A portion of the tax levy is required under state law in order for the school board to receive $ iafn"unt Al in state education grants. The required portion has (increased or decreased) by )amount BI percent and represents approximately 4mount a 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 _ mace and timet at [meeting o(ace) . 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 miltage, 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 miltage only the minimum amount required pursuant to s. 1011.60(6), the advertisement shat( be the same as provided in paragraph (c), except that the second and third paragraphs shall be replaced with the following paragraph: This increase is required under state law in order for the school board to receive $ (amount Al 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 iname of school dfgrjai will soon consider a budget for �fiscat vearl . A public hearing to make a DECISION on the budget AND TAXES will be held on fdate and timet at (meeting oiacei . (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 shalt 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 [Dercenta%q or increase over rolled -back rate) percent. All concerned citizens are invited to attend a public hearing on the proposed tax increase to be held on mate and umel at [meeting piacel . (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 wit( 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 shad be based on aggregate mitlage 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 iDercentage of increase over rcLed-back rate( percent" with the phrase "impose a new property tax levy of $ (amount( per $1,000 value." (l) Any advertisement required pursuant to this section shall be accompanied by an adjacent notice meeting the budget summary requirements of s. 129.03(3)(b). Except for those taxing authorities proposing to levy ad valorem taxes for the first time, the following statement shall appear in the budget summary in boldfaced type immediately following the heading, if the applicable percentage is greater than zero: THE PROPOSED OPERATING BUDGET EXPENDITURES OF [name of taxing authvdtyl_ ARE mercent rounded to one decfmal place) MORE THAN LAST YEAR'S TOTAL OPERATING EXPENDITURES. For purposes of this paragraph, "proposed operating budget expenditures" or "operating expenditures" means a(I moneys of the local government, including dependent special districts, that: http:lMmm.Peg. state.fl.us/StatutesAndex.cfm?App_mode=Display_Statute&Search_String=RU RL=0200-0299/0200ISecti ons/0200.065. html 317 6130/2017 Statutes & Constitution Mew Statutes : Online Sunshine 1. Were or could be expended during the applicable fiscal year, or 2. Were or could be retained as a balance for future spending in the fiscal year. Provided, however, those moneys held in or used in trust, agency, or internal service funds, and expenditures of bond proceeds for capital outlay or for advanced refunded debt principal, shall be excluded, (4) The resolution or ordinance approved in the manner provided for in this section shall be forwarded to the property appraiser and the tax collector within 3 days after the adoption of such resotution 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 apptied by the property appraiser in extending the rolls pursuant to s. 193.122subject to the provisions of subsection (6). These submissions shalt be made within 141 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 rolled -back rate based on the amount of taxes which would have been levied in the prior year if the maximum mitlage 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.12 2.055 and which did so in fiscal year 2007 shall exclude the revenues required to be contributed to the county public general hospital in the current fiscal year for the purposes of making the maximum millage rate calculation, but shall be added back to the maximum millage rate allowed after the roll back has been applied, the total of which shall be considered the maximum millage rate for such a county for purposes of this subsection. The revenue required to be contributed to the county public general hospital for the upcoming fiscal year shall be calculated as 11.873 percent times the millage rate levied for countywide purposes in fiscal year 2007 times 95 percent of the preliminary tax roll for the upcoming fiscal year. A higher rate may be adopted only under the following conditions: 1. A rate of not more than 110 percent of the rolled -back rate based on the previous year's maximum millage rate, adjusted for change in per capita Florida personal income, may be adopted if approved by a two-thirds vote of the membership of the governing body of the county, municipality, or independent district; or 2. A rate in excess of 110 percent may be adopted if approved by a unanimous vote of the membership of the governing body of the county, municipality, or independent district or by a three-fourths vote of the membership of the governing body if the governing body has nine or more members, or if the rate is approved by a referendum. (b) The millage rate of a county or municipality, municipal service taxing unit of that county, and any special district dependent to that county or municipality may exceed the maximum mitlage 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 roil 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 mitlage that must be approved by a municipality, the governing body of that municipality shall be considered the governing body of the downtown development authority for purposes of this subsection. (6) Prior to extension of the rolls pursuant to s. 193.122, the property appraiser shall notify each taxing authority of the aggregate change in the assessment roll, if any, from that certified pursuant to subsection (1), including, but not limited to, those changes which result from actions by the value adjustment board or from corrections of errors in the assessment roll. Municipalities, counties, school boards, and water management districts may adjust administratively their adopted millage rate without a public hearing if the taxable value within the jurisdiction of the taxing authority as certified pursuant to subsection (1) is at variance by more than 1 percent with the taxable value shown on the roll to be extended. Any other taxing authority may adjust administratively its adopted millage rate without a public hearing if the taxable value within the jurisdiction of the taxing authority as certified pursuant to subsection (1) is at variance by more than 3 percent with the taxable value shown on the roll to be extended. The adjustment shall be such that the taxes computed by applying the adopted rate against the certified taxable value are equal to the taxes computed by applying the adjusted adopted rate to the taxable value on the roll to be extended. However, no adjustment shalt 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 mitlage in excess of the maximum millage permitted by law or prevent the reduction of millage. (8) The property appraiser shall deliver to the presiding officer of each taxing authority within the county, on June 1, an estimate of the total assessed value of nonexempt property for the current year for budget planning purposes. (9) Multicounty taxing authorities are subject to the provisions of this section. The term "taxable value" means the taxable value of all property subject to taxation by the authority. If a mutticounty taxing authority has not received a certification pursuant to subsection (1) from a county by July 15, it shall compute its proposed mitlage 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 http:llwvvw.leg. state.fl. us/StalutesAndex. cfm?App mode=0 isplay_Statute&Search_String=&URL=0200-029910200/Sections/0200.065.html 417 6/34/2017 Statutes & Constitution :Mew Statutes : Online Sunshine 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 flame or county or counties) . (10)(a) In addition to the notice required in subsection (3), a district school board shall publish a second notice of intent to levy additional taxes under s. 1011,71(2) or (3). The notice shall specify the projects or number of school buses anticipated to be funded by the additional taxes and shall be published in the size, within the time periods, adjacent to, and in substantial conformity with the advertisement required under subsection (3). The projects shall be listed in priority within each category as follows: construction and remodeling; maintenance, renovation, and repair; motor vehicle purchases; new and replacement equipment; payments for educational facilities and sites due under a tease -purchase agreement; payments for renting and leasing educational facilities and sites; payments of loans approved pursuant to ss. 1011.14 and 141.1.15; 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. 101 1.71(Z)(i). The additional notice shalt be in the following form, except that if the district school board is proposing to levy the same millage under s. 1011.71(2) or (3) which it levied in the prior year, the words "continue to" shall be inserted before the word "impose" in the first sentence, and except that the second sentence of the second paragraph shall be deleted if the district is advertising pursuant to paragraph (3)(e): NOTICE OF TAX FOR SCHOOL CAPITAL OUTLAY The (name of school district) will soon consider a measure to Impose a .1py!pbeE.L mill property tax for the capital outlay projects listed herein. This tax is in addition to the school board's proposed tax of rpurnberi 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 S tamaunt) , to be used for the following projects: Ihst of capital outlay PrdecW All concerned citizens are invited to a public hearing to be held on mate and time) at imeetine p)acei . 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 ame) County will soon consider a measure to amend the use of property tax for the capita( outlay projects previously advertised for the iveari to ear school year. New projects to be funded: Amended projects to be funded: Projects to be deleted: Rist of capita[ outlay aroiectsl I[ist of capita[ outlay prQie t$l Hist of capital outlay proiectsl All concerned citizens are invited to a public hearing to be held on )date and time) at lmeeyng PVaco . 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. ZQQ,Q.b.Q(4)(f) to the contrary, the proposed miltage rates provided to the property appraiser by the taxing authority, except for millage rates adopted by referendum, for rates authorized by s. 1 11.71, 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 rot( is at variance with the taxable value certified pursuant to subsection (1). The adjustment shall be made by the property appraiser, who shatt notify the taxing authorities affected by the adjustment within 5 days of the date the roll is approved pursuant to s. 193,1 142(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 mailed notice occurs earlier than 10 days following the mailing of such notice; (b) Any public hearing preceded by a newspaper advertisement is held not less than 2 days or more than 5 days following publication of such advertisement; and (c) The property appraiser coordinates such shortening of time periods and gives written notice to all affected taxing authorities; however, no taxing authority shall be denied its right to the full time periods allowed in this section. (13)(a) Any taxing authority in violation of this section, other than subsection (5), shall be subject to forfeiture of state funds otherwise available to it for the 12 months following a determination of noncompliance by the Department of Revenue. http:l/www.leg.state.8_usfStatutesfindex. cfm?App_mode=Display_Statute&Search_Sti ing=&URL=0200-029910200iSections10200.065.htmi 517 6/3012017 Statutes & Constitution :Vew Statutes: Online Sunshine (b) Within 30 days of the deadline for certification of compliance required by s. 2.oD.o6s, 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. ]411 .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 iname of taxing authwtyl HAS BEEN DETERMINED BY THE DEPARTMENT OF REVENUE TO BE IN VIOLATION OF THE LAW, NECESSITATING THIS SECOND NOTICE, 3. The millage newly adopted at this hearing shall not be forwarded to the tax collector or property appraiser and may not exceed the rate previously adopted. 4. If the newly adopted millage is less than the amount previously forwarded pursuant to subsection (4), any moneys collected in excess of the new levy shall be held in reserve until the subsequent fiscal year and shall then be utilized to reduce ad valorem taxes otherwise necessary. (d) If any county or municipality, dependent special district of such county or municipality, or municipal service taxing unit of such county is in violation of subsection 15) because total county or municipal ad valorem taxes exceeded the maximum total county or municipal ad valorem taxes, respectively, that county or municipality shall forfeit the distribution of local government half -cent sales tax revenues during the 12 months following a determination of noncompliance by the Department of Revenue as described in s. 218.63(3) and this subsection. If the executive director of the Department of Revenue determines that any county or municipality, dependent special district of such county or municipality, or municipal service taxing unit of such county is in violation of subsection (5), the Department of Revenue and the county or municipality, dependent special district of such county or municipality, or municipal service taxing unit of such county shall follow the procedures set forth in this paragraph or paragraph (e). During the pendency of any procedure under paragraph (e) or any administrative or judicial action to challenge any action taken under this subsection, the tax collector shall hold in escrow any revenues collected by the noncomplying county or municipality, dependent special district of such county or municipality, or municipal service taxing unit of such county in excess of the amount allowed by subsection (5), as determined by the executive director. Such revenues shall be held in escrow until the process required by paragraph (e) is completed and approved by the department. The department shall direct the tax collector to so hold such funds. If the county or municipality, dependent special district of such county or municipality, or municipal service taxing unit of such county remedies the noncompliance, any moneys collected in excess of the new levy or in excess of the amount allowed by subsection (5) shall be held in reserve until the subsequent fiscal year and shall then be used to reduce ad valorem taxes otherwise necessary. If the county or municipality, dependent special district of such county or municipality, or municipal service taxing unit of such county does not remedy the noncompliance, the provisions of s. 218.63 shall apply. (e) The following procedures shall be followed when the executive director notifies any county or municipality, dependent special district of such county or municipality, or municipal service taxing unit of such county that he or she has determined that such taxing authority is in violation of subsection (5): 1. Within 30 days after the deadline for certification of compliance required by s. 200.068the 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 wame of taAne authon`tyj_ 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 miltage allowed for such taxing authority under paragraph (5)(a), or if any such county or municipality, dependent special district of such county or municipality, or municipal service taxing unit of such county adopts a lower millage sufficient to reduce the total taxes levied such that total taxes levied do not exceed the maximum as provided in paragraph (5)(b). e. If any such county or municipality, dependent special district of such county or municipality, or municipal service taxing unit of such county has not remedied the noncompliance or recertified compliance with this chapter as provided in this paragraph, and the executive director determines that the noncompliance has not been remedied or compliance has not been recertified, the county or municipality shall forfeit the distribution of local government half -cent sales tax revenues during the 12 months following a determination of noncompliance by the Department of Revenue as described in s. 218.63(2) and (3) and this subsection. f. The determination of the executive director is not subject to chapter 120. (14)(a) If the notice of proposed property taxes mailed to taxpayers under this section contains an error, the property appraiser, in lieu of mailing a corrected notice to all taxpayers, may correct the error by waiting 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 http:lhvww leg.state.fl.uslStatutes(ndex.cfm?App_made=Display_Statute&Search_String=&U RL=0200-0299102001Sections10200.065.html 6!7 6130/2017 Statutes & Constitution :mew Statutes: Online Sunshine 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 shalt 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. 7a-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, 565, ch. 91.112; s. 8, ch. 91-295; s. 1, ch. 92-163; ss. 5, 15, ch. 93-132; s. 25, Cil. 93.233; s. 1, ch. 93-241; s. 52, ch. 94-232; s. 4, a. 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. i7, ch. 2016.10. 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 adapt 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 taw, 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 adapt rules addressing the subject of the emergency rules." Copyright m 1995.2017 The Florida {_egfstature • Privacy Statement • Contact us httpilhvww.leg.state.fl.us/Statutesrindex-cfm?App_mode=Display Statute&Search_String=&URL=0200-0299/0200/Sections/0200.065.html 7T7