HomeMy WebLinkAboutMemo From Miami Downtown Development AuthorityMIAMI1{ I IiA V ►' I n I �� 200 S. Biscayne Boulevard, Suite 2929 Phone 305.579A75 Web www.mismidda.com
i 17 � J Miami, FL 33131 Fax. 305.371.2428
DGWNTOwN DEVELOPMENT AUTHORITY
MEMORANDUM
Date: July 20, 2018
To: Honorable Mayor and Members of the City Commission
From: Alyce Robertson, Executive Director u _/ 44-
Miami Downtown Development Authori of the City of Miami
RE: Substitution for File Number: 4349 - Miami Downtown Development Authority of
the City of Miami Proposed Millage
We are substituting this item because the Miami Downtown Development Authority of the City
of Miami ("Miami DDA") Board of Directors meeting was held on July 20, 2018, which was
after the print deadline for the July 26`x` City of Miami Commission meeting. At this meeting,
the Miami DDA Board of Directors approved our proposed millage and approved our
preliminary annual budget for the fiscal year 2018-2019.
Miami DDA respectfully requests that the following item be substituted in the July 26, 2018 City
Commission meeting:
The item is File Number: 4349, which is an item computing the proposed millage rate for the
DDA for the 2018-2019 fiscal year. The enclosed Resolution and Back-up Documents shall
substitute the Resolution and Back-up Documents included in the July 26, 2018 City
Commission Agenda for File Number: 4349. The revised Resolution and Back-up Documents
reflect the proposed millage rate recommended by the DDA Board of 0.4681 on July 20, 2018.
C: Emilio T Gonzalez, City Manager
Christopher M Rose, Budget Director
Miriam M Arcia, Agenda Coordinator
q�Jjq_ OUA0 IoM (Y11jitvii i�D,,w-k� I�e�,elqam�-� (i
City of Miami
Legislation
+e u
r
Resolution:
File Number: 4349
City Hall
3500 Pan American Drive
Miami, FL 33133
www.miamigov.com
Final Action Date:
A RESOLUTION OF THE MIAMI CITY COMMISSION COMPUTING A
PROPOSED MILLAGE RATE FOR THE MIAMI DOWNTOWN DEVELOPMENT
AUTHORITY OF THE CITY OF MIAMI, FLORIDA ("DDA") FOR THE FISCAL
YEAR BEGINNING OCTOBER 1, 2018 AND ENDING SEPTEMBER 30,2019;
AUTHORIZING THE EXECUTIVE DIRECTOR TO SUBMIT SAID PROPOSED
MILLAGE RATE TO THE MIAMI-DADE COUNTY PROPERTY APPRAISER AND
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.
WHEREAS, Section 200.065, Florida Statutes ("Statute"), sets forth requirements for the
"Truth in Millage" ("TRIM") notice and requires each taxing authority to establish a proposed
millage rate; and
WHEREAS, the Statute stipulates that said proposed millage rate be submitted to the
Miami -Dade County Property Appraiser ("Property Appraiser") and the Miami -Dade County Tax
Collector ("Tax Collector"); and
WHEREAS, said proposed millage 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 and the Tax
Collector 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.
Section 2. The DDA's rolled back rate is 0.4537 mills.
Section 3. The proposed millage rate for the DDA for the Fiscal Year beginning
October 1, 2018 and ending September 30, 2019 is 0,4681 mills, which is 3.17% more than the
rolled back rate.
Section 4. The Executive Director is hereby authorized to submit forthwith the rolled
back rate and the proposed millage rate for the DDA to the Property Appraiser and to the Tax
Collector together with the dates, times, and place at which the City Commission will hold public
hearings to consider the proposed millage rate and the RDA's tentative budget for said fiscal
year as follows: September 13, 2018 at 5:05 P.M. and September 27, 2018 at 5:05 P.M. in the
Commission Chambers at City Hall, 3500 Pan American Drive, Dinner Key, Miami, Florida.
Page 1 of 2
File ID: 4349 Enactment Number:
Section 5. This Resolution shall become effective immediately upon its adoption and
signature of the Mayor.1
APPROVED AS TO FORM AND CORRECTNESS:
If the Mayor does not sign this Resolution, it shall become effective at the end of ten (10) calendar days
from the date it was passed and adopted. If the Mayor vetoes this Resolution, it shall become effective
immediately upon override of the veto by the City Commission.
Page 2 of 2
RESOLUTION NO. 023 018
A RESOLUTION OF THE BOARD OF DIRECTORS OF THE
MIAMI DOWNTOWN DEVELOPMENT AUTHORITY 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, 2018 AND ENDING SEPTEMBER 30, 2019 AT
0,4681 MILLS,
WHEREAS, Section 200.065(2)(a)(I), Florida Statutes (2017) ("Statute"), rewires each taxing
authority to establish a proposed millage rate, and
WHEREAS, the Statute stipulates that the proposed millage rate be submitted to the Miami -Dade
County Property Appraiser and the Tax Collector; and
WHEREAS, the proposed millage rate reflects the levy necessary to realize pmperty tax revenues
anticipated in the Fiscal Year 2018-2019 Budget for the Miami Downtown Development Authority of the
City of Miami, Florida ("Miami DDA"); and
WHEREAS, the Statute requires that the proposed millage 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 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 Miami DDA Board of"Dimators hereby authorizes the Executive Director to
establish a proposed millage rate for the Miami Downtown Development District of the City of Miami,
Florida for the Fiscal Year beginning October 1, 2018 and ending September 30, 2419 at 0.4681 mills.
Section 3. The Executive Director of the Miami DDA is instructed to submit said proposed
millage rate for the Miami Downtown Development District of the City of Miatni, Florida to the Miami -
Dade County Property Appraiser and Tax Collector_
Section 4. This Resolution shall become effective immediately upon its adoption.
PASSED ARID ADOPTED this BOO day of July, 2018.
over Ken Russell
Atyce Robertson, Executive Director
T:
Ivonne de la Vega
Secretary to the Board of
RESOLUTION NO, {1�41�018
A RESOLUTION OF THE BOARD OF DIRECTORS OF THE MIAMI
DOWNTOWN DEVELOPMENT Al JT140RITY OF THE CITY OF MIAMI,
FLORIDA ("MIAMI DDA' APPROVING THE PRELIMINARY ANNUAL
BUDGET OF THE DDA FOR THE FISCAL YEAR BEGINNING OCTOBER 1,
2018 AND ENDING SEPTEMBER 30, 2019; 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, 2018 AND
ENDING SEPTEMBER 30, 2019 WITH THE CITY CLERK OF THE CITY OF
MIAMI ("CLERK") 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 CLERK.
WHEREAS, the Miami Downtown Development Authority of the City of Miami, Florida
("Miami DDA") has prepared a preliminary budget for the fiscal Year beginning October 1, 2018
and ending September 30,2019; and
WHEREAS, the Board of Directors of the Miami DDA has reviewed said budget 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 I. 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 sof this Resolution and is hereby approved and shall be known as the "Annual
Budget of the. Miami Downtown Development Authority: Fiscal Year October 1, 2018 through
September 30, 2419".
Section 3. The following appropriations for the Fiscal Year beginning October 1,
2,018 and ending September 30, 2019 are hereby spade for the purpose of financing the operations
and other legal and proper purposes of the Miami DDA:
Section 4. The Executive Director is directed to submit a copy of this preliminary
budget as well as this Resolution to the Miami City Commission and to request the Miami City
Commission to adopt said preliminary budget and establish the millage, authorized by law, to
support the financial requirements of this budget.
Section S. The Executive Director 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, beginning October 1, 2018.
Section 6. The Executive Director is directed to prepare and file with the City Clerk
of the City of Miami, Florida ("Clerk") a detailed statement of the proposed expenditures and
estimated revenues for the Fiscal Year 2018-2419, which shall be entitled "Annual Budget of the
Miami Downtown Development Authority; Fiscal Year October 1, 2018 through September 30,
2019".
Sectior 7. A copy of this Resolution and the attachments) shall be filed with the
Clerk after adoption of the millage by the Miami City Commission.
Section 8, This Resolution shall become effective immediately upon its adaption.
PASSED AND ADOPTED this 20" day of July, 2018.
. is 'Ke Ken Russell, Chairman
Alyce M. Robertson, Executive Director
0
Winne de la Vega
Secretary to the Board of the D
GENERAL FV ND
Revrn ua Snurcrs
AC Valorrm tar Levy
9,140,000
Other Revbnue
100,000
Tetel Sources
91120,000
Fund Be
S,216.,ppp
Tetef Rrwenues and Balances
11 qg5 ppp
Us& W Funds
La ■de rth[p, Advocacy & Oparatl ons
},yyp,0op
Bum l nass Deva l opment & MgtketknE
2,155,oW
Arts, c=ulture 6L Lntertein mens
1, 117,[K10
urban Placernaking
1Tg,LtiJO
Trsnplt, Connactivity S4 Molpility
580,000
Rua IITY of Lifr
2605.060
subtotal
10,074,1700
Fund Balencas/Roeerves
2,1LiS tel -'K1
Total Vsas
Section 4. The Executive Director is directed to submit a copy of this preliminary
budget as well as this Resolution to the Miami City Commission and to request the Miami City
Commission to adopt said preliminary budget and establish the millage, authorized by law, to
support the financial requirements of this budget.
Section S. The Executive Director 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, beginning October 1, 2018.
Section 6. The Executive Director is directed to prepare and file with the City Clerk
of the City of Miami, Florida ("Clerk") a detailed statement of the proposed expenditures and
estimated revenues for the Fiscal Year 2018-2419, which shall be entitled "Annual Budget of the
Miami Downtown Development Authority; Fiscal Year October 1, 2018 through September 30,
2019".
Sectior 7. A copy of this Resolution and the attachments) shall be filed with the
Clerk after adoption of the millage by the Miami City Commission.
Section 8, This Resolution shall become effective immediately upon its adaption.
PASSED AND ADOPTED this 20" day of July, 2018.
. is 'Ke Ken Russell, Chairman
Alyce M. Robertson, Executive Director
0
Winne de la Vega
Secretary to the Board of the D
WMI
kiCERTIFICATION OF TAXABLE VALUE
FLORIDA
Year: 2018
Principal Authority:
Dade Co. Downtown Dev. Authority
(SECTION I : COMPLETED BY PROPERTY APPRAISER
County: MIAMI-DADE
Reset Form
Taxing Authority:
DADE CO DOWNTOWN DEV AUTH
PYint Form
DR -420
R. 5112
Rule 120-16.002
Florida Administrative Cotte
Effective 11112
1.
Current year taxable value of real propertyfor operating purposes
$ 18,465,846,346
(1)
2.
Current year taxable value of personal property for operating purposes
$ 1,002,100,263
(2)
3.
Current year taxable value of centrally assessed propertyfor operating purposes
$ 957,660
(3)
4.
Current year gross taxable value for operating purposes (Line I plus Line 2 plus Line 3]
$ 19,469,904,269
(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.)
$ 653,890,413
(5)
6.
Current year adjusted taxable value (Line 4 minus Line 5)
$ 18,816,013,856
(6)
7.
Prior year FINAL gross taxable value from prior year applicable Form DR -403 series
$ 18,236,027,022
(7)
$'
Does the taxing authority include tax increment financing areas? If yes, enter number
of worksheets (DR-420TIF) attached. If none, enter 0
❑ YES
Z 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 Debt Millage forms attached. If none, enter 0
YES
[] NO
dumber
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:
612$12018 11:47 AM
SECTION II : COMPLETED BY TAXING AUTHORITY i
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 prioryearmilloge was adjusted their use adjusted
millage from Form DR -422)
0 4681 per $1,000
(10)
11.
Prior year ad valorem proceeds (Line 7 multiplied by Line 10, divided by 1,000)
$ 8,536,284
01)
12
Amount, if any, paid or applied in prior year as a consequence of an obligation measured by a
dedicated increment va lue (Sum of either Lines 6c or Line 7a for all DR-420TIFforms)
$ 0
(12)
13.
Adjusted prior year ad valorem proceeds (Line I 1 minus Line 12)
$ 8,536,284
(13)
14.
Dedicated incrementvalue, if any (Sum of either Line6borLine 7efor all DR-420TIFforms]
$ 0
(14)
15.
Adjusted current year taxable value (Line 6 minus Line 14)
$ 18,816,013,856
(15)
16.
Current year rolled -back rate (Line 13 divided by Line 15, multiplied by 1,000)
0.4537 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 1,000)
$ 9,113,862
(18)
Continued on page 2
DR -420
R. 5112
Paqe 2
Instructions on page 3
TYPE of principal authority {check ane} County Independent Special District
19,
(19)
0 Municipality Water Management District
Applicable taxing authority (check one) 2] Principal Authority Dependent Special District
20.
{20)
E] M5TU Water Management District Basin
21.
Is millage levied in more than one county? (check one) Yes No
(21)
DEPENDENT SPECIAL DISTRICTS AND MSTus
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 tine 13 from all DR -420
$ 8,536,284
(22)
forms)
23.
Current year aggregate rolled -back rate (Line 22 divided by Line 15, multiplied by 1,000)
0.4537 per $1,000
(23)
24-
Current year aggregate roiled -back taxes (Line4 multiplied by Line. 23, divided by 1,000)
$ 8,833,496
(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 all
$ 9,1 13,862
(25)
DR -420 forms)
26
Current year proposed aggregate millage rate (Line 25 divided by Cine 4, multiplied
by 1,000)
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, minds 7, p y 100 multiplied b )
3.17 %
(27)
First public
Date :
Time.
Place:
budget hearing
I certify the miilages 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
N
Title :
Contact Name and Contact Title:
CECILIA CORE, SR MANAGER, ACCOUNTING AND FINANCE
H
ALYCE M. ROBERTSON, EXECUTIVE DIRECTOR
E
Mailing Address:
Physicai 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)371-2423
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 Mllage
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 103.387
(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.O. Box 3000
Tallahassee, Florida 32315.3000
Section If: Taxing Authority
DR -420
R. 5/12
Page 3
Complete Section 11. 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. 200.001(8)(d) and 189.403(2), F.S.)
means a special district that meets at least one of the
following criteria:
• 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 185.403
(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
DR420TIF. 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
httw- dor.myflorida.com/dorlpropertyltrim
s
Reset -Farm Print Form
NJ DR-420MM-P
MAXIMUM MILLAGE LEVY CALCULATION R, 5/12
PRELIMINARY DISCLOSURE Rule12D-16.4Q2
Florida Administrative Code
FLORIDA For municipal governments, counties, and special districts Effective 11/12
Year: 2018 County: MIAMI-DADE
Principal Authority: Taxing Authority:
Dade Co. Downtown Dev. Authority DADE CO DOWNTOWN DEV AUTH
�ls your taxing authority a municipality or independent special district that has levied
1 ad valorem taxes for less than 5 years? Yes iVo {1}
1F YES, I STOP WERE. SIGN AND SUBMIT You are not subject to a millage limitation.
2.
Current year rolled -back rate from Current Year Form DR -420, Line 15
0.4537 per $1,000
{2}
3.
Prior year maximum millage rate with a majority vote from 2077 Form DR-420MM, Line 13
0.4503 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 ,r ne 4 is equal to or greeter than ,Line 3, skip to Line 11. loess, continue to Line 5.
Adjust rolled -back rate based on prior year majority -vote maximum millacte rate
S.
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 5 divided by 7,000)
$ 0
(5}
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
{7j
8.
Adjusted prior year ad valorem proceeds with majority vote (Line 6 minus Line 7J
$ 0
(8)
9.
Adjusted current year taxable value from Current Year form DR -42.0 Line 15
$ 0
(9)
10,
Adjusted current year rolled -back rate (Line B divided by Line 9, multipliedby 7,000)
0,00D0 per $1,000
(10)
I Larcurase maximum millage Levy
11
Rolled -back rate to be used for maximum millage levy calculation
(Enter tine 10 if adjusted or else enter tine 2)
0.4537 per $1,000
(11)
12.
Adjustment for change in per capita Florida personal income (See Line 12 Instructions)
1.0147
(12)
13.
Majority vote maximum millage rate allowed (Line 11 multiplied by Line 72)
0.4604 per $1,000
(13)
14.
Two-thirds vote maximum millage rate allowed (Multiply Line 13 by 1.70)
0.5064 per $1,000
(14)
15.
Current year proposed millage rate
0.4581 per $1,000
(15)
16.
Minimum vote required to levy proposed millage: (Check one)
(16)
"JWI+ y —u VI lilt yUVUJ i III iy I-+Uuy. dere II LII It l] Is less inan or equai i0 Une i i. I ne maximum millage rate is equal
to the majority vote maximum rate. Enter Line 73 on Line 77.
Ob. 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 75 on Line 77.
❑ c. Unanimous vote of the governing body, or 314 vote if nine members or more: Check here if Line 15 is greaterthan Line 14.
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 Lime 15 on Line 77.
17 The selection on Line 16 allows a maximum millage rate of 0 4681 per $1,000 (17)
(Enter rate indicated by choice on Line 76)
18. (Current year gross taxable value from Current Year Form DR -420, Line 4
Continued on page 2
$ 19,469,904,269 1 (18)
Taxing Authority:
DR-420MM-P
DADE CO DOWNTOWN DEV AUTH
R. 5112
Page 2
19.
Current year proposed taxes (Line 15 multiplied by Line 18, divided by 1,000)
$ 9,113,862
(19)
20.
Total taxes levied at the maximum millage rate (Line 17 multiplied by Line 18, divided
$
by 1,000)
9,113,862
(24)
DEPENDENT SPECIAL DISTRICTS AND MSTUs
� ,
STOP HERE. SIGN A IV --D SUBMIT.
21,
Enter the Current year proposed taxes of all dependent special districts & MSTUs levying
am I] I age . (The sum of all Lines 19 from each district's Form OR-420MM-P)
$ 4
(21)
22.
Total current year proposed taxes (Line 19 plus Line 2l)
$ 9,113,862
(22)
Total Maximum Taxes
23.
Enter the taxes atthe maximum millage of all dependent special districts & MSTUs
$
levying a millage (The sum of all Lines 20 from each district's Form DR-420MM-P)
0
(23)
24.
Total taxes at maximum millage rate (Line 20 plus Line 23)
$ 9,113,862
(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
® (25)
FRI YES NO
maximum millage rate on Line 24? (Check one)
I certify the millages and rates are correct to the best of my knowledge. The millages
Taxing Authority Certification
comply with the provisions of s. 200.065 and the provisions of either s. 200.071 or s.
S
200.081,1=.5.
li
Signature of Chief Administrative Officer :
Date
G
N
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
rE
240 S. BISCAYNE BLVD, STE 2929
240 S. BISCAYNE BLVD., SUITE 2929
City, State, Zip:
Phone Number:
Fax Number:
MIAMI, FL 33131
(345)579-6575
(3115)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
2018 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. 5112
Page 3
Only taxing authorities that levied a 2017 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
2017 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 ail 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
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�._..__
Select Year: 2017 v Go
The 2017 Florida Statutes
Title XIV Chapter 20 View Entire Chapter
TAXATION AND FINANCE DETERMINATION OF MILLAGE
1200.065 Method of fixing millage.—
(1) Upon completion of the assessment of at[ 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 shall include instructions to each taxing authority describing the proper method of
computing a millage rate which, exclusive of new construction, additions to structures, deletions, increases in the value
of improvements that have undergone a substantial rehabilitation which increased the assessed value of such
improvements by at least 100 percent, property added due to geographic boundary changes, total taxable value of
tangible personal property within the jurisdiction in excess of 115 percent of the previous year's total taxable value,
and any dedicated increment value, will provide the same ad valorem tax revenue for each taxing authority as was
levied during the prior year less the amount, if any, paid or applied as a consequence of an obligation measured by the
dedicated increment value, That millage rate shall be known as the "rolled -back rate." The property appraiser shalt
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 shalt 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)3. Upon preparation of a tentative budget, but prior to adoption thereof, each taxing authority shall compute a
proposed millage rate necessary to fund the tentative budget other than the portion of the budget to be funded from
sources other than ad valorem taxes. In computing proposed or final millage rates, each taxing authority shall utilize
not less than 95 percent of the taxable value certified pursuant to subsection (1 ).
2. The tentative budget of the county commission shall be prepared and submitted in accordance with s. 129.03.
3. The tentative budget of the school district shall be prepared and submitted in accordance with chapter 1011,
provided that the date of submission shall not be later than 24 days after certification of value pursuant to subsection
0)-
4.
).4. Taxing authorities other than the county and school district shall prepare and consider tentative and final
budgets in accordance with this section and applicable provisions of law, including budget procedures applicable to the
taxing authority, provided such procedures do not conflict with general law.
(b) Within 35 days of certification of value pursuant to subsection (1), each taxing authority shall advise the
property appraiser of its proposed millage rate, of its rolled -back rate computed pursuant to subsection (1), and of the
date, time, and place at which a public hearing wilt 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. 193.3145 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
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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 shalt 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 miltage rate. Prior to the conclusion of the hearing, the governing body of the taxing authority shall amend
the tentative budget as it sees fit, adopt the amended tentative budget, recompute its proposed miltage rate, and
publicly announce the percent, if any, by which the recomputed proposed 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 shalt 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 finatize the budget and adopt a mitlage rate shalt be held not less than 2 days nor more
than 5 days after the day that the advertisement is first published. During the hearing, the governing body of the taxing
authority shall amend the adopted tentative budget as it sees fit, adopt a finat budget, and adopt a resolution or
ordinance stating the millage rate to be levied. The resolution or ordinance shall state the percent, if any, by which the
millage rate to be levied exceeds the rolled -back rate computed pursuant to subsection (1), which shall be
characterized as the percentage increase in property taxes adopted by the governing body. The adoption of the budget
and the millage-levy resolution or ordinance shall be by separate votes. For each taxing authority levying millage, the
name of the taxing authority, the rolled -back rate, the percentage increase, and the millage rate to be levied shall be
publicly announced prior to the adoption of the millage-levy resolution or ordinance. In no event may the miltage rate
adopted pursuant to this paragraph exceed the millage rate tentatively adopted pursuant to paragraph (cl. 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, 20Q,Q69. 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 shalt 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
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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 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 taw 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 duty constituted meeting of the governing body.
(3) The advertisement shall be no less than one-quarter page in size of a standard size or a tabloid size newspaper,
and the headline in the advertisement shall be in a type no smaller than 18 point. The advertisement shall not be
placed in that portion of the newspaper where legal notices and classified advertisements appear. The advertisement
shall be published in a newspaper of general paid circulation in the county or in a geographically limited insert of such
newspaper. The geographic boundaries in which such insert is circulated shall include the geographic boundaries of the
taxing authority. It is the legislative intent that, whenever possible, the advertisement appear in a newspaper that is
published at least 5 days a week unless the only newspaper in the county is published less than 5 days a week, or that
the advertisement appear in a geographically limited insert of such newspaper which insert is published throughout the
taxing authority's jurisdiction at least twice each week. It is further the legislative intent that the newspaper selected
be one of general interest and readership in the community and not one of limited subject matter, pursuant to chapter
50.
(a) For taxing authorities other than school districts which have tentatively adopted a millage rate in excess of 100
percent of the rolled -back rate computed pursuant to subsection (1), the advertisement shall be in the following form:
NOTICE OF PROPOSED TAX INCREASE
The _(name of the taxing authorl YL has tentatively adopted a measure to increase its property tax levy.
Last year's property tax levy:
A. Initially proposed tax levy. . . . . . . . SXX,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
Ali concerned citizens are invited to attend a public hearing on the tax increase to be held can (date and time)_ at
_{meedng_plare} .
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:
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NOTICE OF BUDGET HEARING
The _(name of [axing authority(_ has tentatively adopted a budget for _discal y)_. A public hearing to make a FINAL
DECISION on the budget AND TAXES will be held on _(date and timej_ at _(r a ting place]_.
(c) For school districts which have proposed a millage rate in excess of 100 percent of the rolled -back rate
computed pursuant to subsection (1) and which propose to levy nonvoted millage in excess of the minimum amount
required pursuant to s. 1011.60(6), the advertisement shall be in the following form:
NOTICE OF PROPOSED TAX INCREASE
The _(name of schoo€ d;strict) 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. . . . , . . . . .
(SXX,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 ap_ in state
education grants. The required portion has _(increased or decrea5ed1_ by _(amount aL- percent and represents approximately
_(amount cc'_ 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 _(dates3nd time)_ at _(meeting
placeJ_.
A DECISION on the proposed tax increase and the budget will be made at this hearing.
1, AMOUNT A shall be an estimate, provided by the Department of Education, of the amount to be received in the
current fiscal year by the district from state appropriations for the Florida Education Finance Program.
2. AMOUNT B shall be the percent increase over the rolled -back rate necessary to levy only the required local effort
in the current fiscal year, computed as though in the preceding fiscal year only the required local effort was levied.
3. AMOUNT C shall be the quotient of required local -effort millage divided by the total proposed nonvoted millage,
rounded to the nearest tenth and stated in words; however, the stated amount shall not exceed nine -tenths.
(d) For school districts which have proposed a millage rate in excess of 100 percent of the rolled -back rate
computed pursuant to subsection (1) and which propose to levy as nonvoted millage only the minimum amount required
pursuant to s. 1011.60(6), the advertisement shall be the same as provided in paragraph (c), except that the second and
third paragraphs shall be replaced with the following paragraph:
This increase is required under state law in order for the school board to receive $_(amount A)� in state education
grants.
(e) In all instances in which the provisions of paragraphs (c) and (d) are inapplicable for school districts, the
advertisement shall be in the following form:
NOTICE OF BUDGET HEARING
The _(name of 5ch9cg district) will soon consider a budget for _(fisL year'_. A public hearing to make a DECISION on the
budget AND TAXES wit( be held on _(date andtime)_ at _ rngeting,&,�ei_,
(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 mutticounty 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 shaft 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 foltowing form, unless the
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proposed millage rate is less than or equal to the rolled -back rate, computed pursuant to subsection (1), in which case
the advertisement shat( be as provided in paragraph (e):
NOTICE OF TAX INCREASE
The _(name of the taxing authority,)_ proposes to increase its property tax levy by _fpercentage of increase over rolled -back rate)_
percent.
All concerned citizens are invited to attend a public hearing on the proposed tax increase to be held on _(date and time y_
at _[meeting place]_.
(h) In no event shall any taxing authority add to or delete from the language of the advertisements as specified
herein unless expressly authorized by law, except that, if an increase in ad valorem tax rates will affect only a portion
of the jurisdiction of a taxing authority, advertisements may include a map or geographical description of the area to
be affected and the proposed use of the tax revenues under consideration. In addition, if published in the newspaper,
the map must be part of the online advertisement required by s. 50.0211. The advertisements required herein shall not
be accompanied, preceded, or followed by other advertising or notices which conflict with or modify the substantive
content prescribed herein.
(i) The advertisements required pursuant to paragraphs (b) and (e) need not be one-quarter page in size or have a
headline in type no smatter than 18 point.
(j) The amounts to be published as percentages of increase over the rolled -back rate pursuant to this subsection
shall be based on aggregate millage rates and shall exclude voted millage levies unless expressly provided otherwise in
this subsection.
(k) Any taxing authority which will levy an ad valorem tax for an upcoming budget year but does not levy an ad
valorem tax currently shad, 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 aver rolled -Lack )_ rat percent" with the phrase
"impose a new property tax levy of $_(amount)_ per $1,000 value."
(l) Any advertisement required pursuant to this section shall be accompanied by an adjacent notice meeting the
budget summary requirements of s. 129.03(3)(b). Except for those taxing authorities proposing to levy ad valorem taxes
for the first time, the following statement shall appear in the budget summary in boldfaced type immediately following
the heading, if the applicable percentage is greater than zero:
THE PROPOSED OPERATING BUDGET EXPENDITURES OF _(name of taxing authority)_ ARE (percent rounded to one decimal ptace)_
MORE THAN LAST YEAR'S TOTAL OPERATING EXPENDITURES.
For purposes of this paragraph, "proposed operating budget expenditures" or "operating expenditures" means all
moneys of the local government, including dependent special districts, that:
1. Were or could be expended during the applicable fiscal year, or
2. Were or could be retained as a balance for future spending in the fiscal year.
Provided, however, those moneys held in or used in trust, agency, or internal service funds, and expenditures of bond
proceeds for capital outlay or for advanced refunded debt principal, shall be excluded.
(4) The resolution or ordinance approved in the manner provided for in this section shall be forwarded to the
property appraiser and the tax collector within 3 days after the adoption of such resolution or ordinance. No millage
other than that approved by referendum may be levied until the resolution or ordinance to levy required in subsection
(2) is approved by the governing board of the taxing authority and submitted to the property appraiser and the tax
collector. The receipt of the resolution or ordinance by the property appraiser shall be considered official notice of the
millage rate approved by the taxing authority, and that millage rate shall be the rate applied by the property appraiser
in extending the rolls pursuant to s. 193.122, subject to the provisions of subsection (6). These submissions shall be
made within 101 days of certification of value pursuant to subsection (1).
(5) In each fiscal year:
(a) The maximum millage rate that a county, municipality, special district dependent to a county or municipality,
municipal service taxing unit, or independent special district may levy is a rolled -back rate based on the amount of
taxes which would have been levied in the prior year if the maximum millage rate had been applied, adjusted for
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change in per capita Florida personal income, unless a higher rate was adopted, in which case the maximum is the
adopted rate. The maximum mitlage 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 miltage rate calculation, but
shalt be added back to the maximum mil€age rate allowed after the roil back has been applied, the total of which shall
be considered the maximum mitlage 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 mileage rate levied for countywide purposes in fiscal year 2007 times 95 percent of the pretiminary 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 rotted -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 mitlage rate of a county or municipality, municipal service taxing unit of that county, and any special
district dependent to that county or municipality may exceed the maximum millage rate calculated pursuant to this
subsection if the total county ad valorem taxes levied or total municipal ad valorem taxes levied do not exceed the
maximum total county ad valorem taxes levied or maximum total municipal ad valorem taxes levied respectively. Voted
millage and taxes levied by a municipality or independent special district that has levied ad valorem taxes for less than
5 years are not subject to this limitation. The millage rate of a county authorized to levy a county public hospital surtax
under s. 212.055 may exceed the maximum millage rate calculated pursuant to this subsection to the extent necessary
to account for the revenues required to be contributed to the county public hospital. Total taxes levied may exceed the
maximum calculated pursuant to subsection (6) as a result of an increase in taxable value above that certified in
subsection (1) if such increase is less than the percentage amounts contained in subsection (6) or if the administrative
adjustment cannot be made because the value adjustment board is still in session at the time the tax rot[ is extended;
otherwise, mitlage 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. Vlll of the State Constitution of 1968, which is granted the
authority in the State Constitution to exercise all the powers conferred now or hereafter by general law upon
municipalities and which exercises such powers in the unincorporated area shall be recognized as a municipality under
this subsection. For a downtown development authority established before the effective date of the 1968 State
Constitution which has a millage that must be approved by a municipality, the governing body of that municipality shall
be considered the governing body of the downtown development authority for purposes of this subsection.
(6) Prior to extension of the rolls pursuant to s. 19 .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 mitlage 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 vatue shown on the roil 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 miltage 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.
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(7) Nothing contained in this section shall serve to extend or authorize any millage in excess of the maximum
millage permitted by law or prevent the reduction of millage.
(8) The property appraiser shalt 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 shalt compute its proposed millage rate and rolled -
back rate based upon estimates of taxable value supplied by the Department of Revenue. All dates for public hearings
and advertisements specified in this section shall, with respect to multicounty taxing. authorities, be computed as
though certification of value pursuant to subsection (1) were made July 1. The multicounty district shall add the
following sentence to the advertisement set forth in paragraphs (3)(a) and (g): This tax increase is applicable to _(name of
county or countiesj_.
(10)(a) In addition to the notice required in subsection (3), a district school board shall publish a second notice of
intent to levy additional taxes under s. 1011.71(2) or (3). The notice shall specify the projects or number of school
buses anticipated to be funded by the additional taxes and shall be published in the size, within the time periods,
adjacent to, and in substantial conformity with the advertisement required under subsection (3). The projects shall be
listed in priority within each category as follows: construction and remodeling; maintenance, renovation, and repair;
motor vehicle purchases; new and replacement equipment; payments for educational facilities and sites due under a
lease -purchase agreement; payments for renting and (easing educational facilities and sites; payments of loans
approved pursuant to ss. 1011.14 and 1011. 15; payment of costs of compliance with environmental statutes and
regulations; payment of premiums for property and casualty insurance necessary to insure the educational and ancillary
plants of the school district; payment of costs of leasing relocatable educational facilities; and payments to private
entities to offset the cost of school buses pursuant to s. 1011.71(2)(i). The additional notice shall be in the following
form, except that if the district school board is proposing to levy the same millage under s. 1011.71(2) or (3) which it
levied in the prior year, the words "continue to" shall be inserted before the word `impose" in the first sentence, and
except that the second sentence of the second paragraph shall be deleted if the district is advertising pursuant to
paragraph (3)(e):
NOTICE OF TAX FOR SCHOOL
CAPITAL OUTLAY
The _(name of school district)_ will soon consider a measure to impose a _(number)_ mill property tax for the capital outlay
projects listed herein.
This tax is in addition to the school board's proposed tax of _(number)_ mills for operating expenses and is proposed
solely at the discretion of the school board. THE PROPOSED COMBINED SCHOOL BOARD TAX INCREASE FOR BOTH
OPERATING EXPENSES AND CAPITAL OUTLAY IS SHOWN IN THE ADJACENT NOTICE.
The capital outlay tax will generate approximately $_tamounti_, to be used for the following projects:
_(Rist of capital outlay_ projects}_
All concerned citizens are invited to a public hearing to be held on _(date and time}_ at _(m a ing,p(acej_.
A DECISION on the proposed CAPITAL OUTLAY TAXES wilt 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 f3). A public hearing to adopt the amended project list shaft 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 lap. 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
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The School Board of _(name)_ County will soon consider a measure to amend the use of property tax for the capital
outlay projects previously advertised for the _(YIPEL to _NPar)_ school year.
New projects to be funded:
Amended projects to be funded:
Projects to be deleted:
_ d- "f capital outlay_P_rQjectsj_
_(list of capital outlay_ projects]_
(list
_ of capital out(ay projects)_
Alt concerned citizens are invited to a public hearing to be held on _(date and time i_ at _lmeetJn9.gtaceL.
A DECISION on the proposed amendment to the projects funded from CAPITAL OUTLAY TAXES wilt be made at this
meeting.
(11) Notwithstanding the provisions of paragraph (2)(b) and s. 200.069(4)(f) to the contrary, the proposed millage
rates provided to the property appraiser by the taxing authority, except for millage rates adopted by referendum, for
rates authorized by s. 1011.71, and for rates required by law to be in a specified millage amount, shall be adjusted in
the event that a review notice is issued pursuant to s. 193.1142(4) and the taxable vatue on the approved roti 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 vatue
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 hetd 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 futl 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 availabte 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. 1011.6 (6), the revenues of any taxing authority
in violation of this section, other than subsection (5), collected in excess of the rotted -back rate shall be held in escrow
until the process required by paragraph (c) is completed and approved by the department. The department shalt direct
the tax collector to so hold such funds.
(c) Any taxing authority so noticed by the department shalt repeat the hearing and notice process required by
paragraph (2)(d), except that:
1. The advertisement shalt appear within 15 days of notice from the department.
2. The advertisement, in addition to meeting the requirements of subsection (3), shall contain the following
statement in boldfaced type immediately after the heading:
THE PREVIOUS NOTICE PLACED BY THE _(name of taxing authority)— HAS BEEN DETERMINED BY THE DEPARTMENT OF
REVENUE TO BE IN VIOLATION OF THE LAW, NECESSITATING THIS SECOND NOTICE.
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3. The millage newly adopted at this hearing shall not be forwarded to the tax collector or property appraiser and
may not exceed the rate previously adopted.
4. If the newly adopted millage is less than the amount previously forwarded pursuant to subsection (4), any moneys
collected in excess of the new levy shall be held in reserve until the subsequent fiscal year and shall then be utilized to
reduce ad valorem taxes otherwise necessary.
(d) If any county or municipality, dependent special district of such county or municipality, or municipal service
taxing unit of such county is in violation of subsection (5) because total county or municipal ad valorem taxes exceeded
the maximum total county or municipal ad valorem taxes, respectively, that county or municipality shall forfeit the
distribution of local government half -cent sales tax revenues during the 12 months following a determination of
noncompliance by the Department of Revenue as described in s. 218.63(3) and this subsection. If the executive director
of the Department of Revenue determines that any county or municipality, dependent special district of such county or
municipality, or municipal service taxing unit of such county is in violation of subsection (5), the Department of
Revenue and the county or municipality, dependent special district of such county or municipality, or municipal service
taxing unit of such county shall follow the procedures set forth in this paragraph or paragraph (e). During the pendency
of any procedure under paragraph (e) or any administrative or judicial action to challenge any action taken under this
subsection, the tax collector shall hold in escrow any revenues collected by the noncomplying county or municipality,
dependent special district of such county or municipality, or municipal service taxing unit of such county in excess of
the amount allowed by subsection (5), as determined by the executive director. Such revenues shall be held in escrow
until the process required by paragraph (e) is completed and approved by the department. The department shall direct
the tax collector to so hold such funds. If the county or municipality, dependent special district of such county or
municipality, or municipal service taxing unit of such county remedies the noncompliance, any moneys collected in
excess of the new levy or in excess of the amount allowed by subsection (5) shall be held in reserve until the
subsequent fiscal year and shall then be used to reduce ad valorem taxes otherwise necessary. If the county or
municipality, dependent special district of such county or municipality, or municipal service taxing unit of such county
does not remedy the noncompliance, the provisions of s. 218.53 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. 200.06.$, the executive director
shall notify any such county or municipality, dependent special district of such county or municipality, or municipal
service taxing unit of such county of his or her determination regarding subsection (5) and that such taxing authority is
subject to subparagraph 2.
2. Any taxing authority so noticed by the executive director shall repeat the hearing and notice process required by
paragraph (2)(d), except that:
a. The advertisement shall appear within 15 days after notice from the executive director.
b. The advertisement, in addition to meeting the requirements of subsection (3), must contain the following
statement in boldfaced type immediately after the heading:
THE PREVIOUS NOTICE PLACED BY THE _;name of taxing authority,)_ HAS BEEN DETERMINED BY THE DEPARTMENT OF
REVENUE TO BE IN VIOLATION OF THE LAW, NECESSITATING THIS SECOND NOTICE.
c. The millage newly adopted at such hearing shall not be forwarded to the tax collector or property appraiser and
may not exceed the rate previously adopted or the amount allowed by subsection (5). Each taxing authority provided
notice pursuant to this paragraph shall recertify compliance with this chapter as provided in this section within 15 days
after the adoption of a millage at such hearing.
d. The determination of the executive director shall be superseded if the executive director determines that the
county or municipality, dependent special district of such county or municipality, or municipal service taxing unit of
such county has remedied the noncompliance. Such noncompliance shall be determined to be remedied if any such
taxing authority provided notice by the executive director pursuant to this paragraph adopts a new millage that does
not exceed the maximum millage allowed for such taxing authority under paragraph (5)(a), or if any such county or
municipality, dependent special district of such county or municipality, or municipal service taxing unit of such county
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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 124.
(14)(a) If the notice of proposed property taxes mailed to taxpayers under this section contains an error, the
property appraiser, in lieu of mailing a corrected notice to all taxpayers, may correct the error by mailing a short form
of the notice to those taxpayers affected by the error and its correction. The notice shall be prepared by the property
appraiser at the expense of the taxing authority which caused the error or at the property appraiser's expense if he or
she caused the error, The form of the notice must be approved by the executive director of the Department of Revenue
or the executive director's designee. If the error involves only the date and time of the public hearings required by this
section, the property appraiser, with the permission of the taxing authority affected by the error, may correct the error
by advertising the corrected information in a newspaper of general circulation in the county as provided in subsection
(3).
(b) Errors that may be corrected in this manner are:
1. Incorrect location, time, or date of a public hearing.
2. Incorrect assessed, exempt, or taxable value.
3. Incorrect amount of taxes as reflected in column one, column two, or column three of the notice; and
4. Any other error as approved by the executive director of the Department of Revenue or the executive director's
designee.
(15) The provisions of this section shall apply to all taxing authorities in this state which levy ad valorem taxes, and
shall control over any special law which is inconsistent or in conflict with this section, except to the extent the special
law expressly exempts a taxing authority from the provisions of this section. This subsection is a clarification of existing
law, and in the absence of such express exemption, no past or future budget or levy of taxes shall be set aside upon the
ground that the taxing authority failed to comply with any special law prescribing a schedule or procedure for such
adoption which is inconsistent or in conflict with the provisions of this section.
History, -s. 13, ch. 73.172; s. 16, ch. 74.234; ss. 1, 2, ch. 75-68; s. 19, ch. 76-133; s. 1, ch. 77-102; s. 1, ch. 77-174; s. 1, ch. 78.228; ss, 2, 9,
ch, 80-261; s. 25, ch. 80-274; s. 14, ch. 82-154; s. 12, ch. 82-208„ ss. 4, 11, 25, 72, 80, ch. 82.226; s. 5, ch. 82.388; s. 2, ch. 82-399; s. 28, ch.
83-204: s. 61, ch. 83-217; s. 2, ch. 84-164; s. 20, ch. 84.356; s. 1, ch. 86.190; s. 12, ch. 86-300; s. 5, ch. 87-284; s. 13, ch. 88-216; s. 2, ch. 88-
223; s. 14, ch. 90.241; ss. 136, 165, ch. 91-112; s. 8, ch. 91.295; s. 1, ch. 92-163; ss. 5, 15, ch. 93-132; s. 25, ch. 93-233; s. 1, ch. 93.241; S. 52,
ch. 94.232; s. 4, ch. 94.344; s. 41, ch. 94-353; s. 1481, ch. 95.147; s. 2, ch. 95-359; ss. 1, 2, 3, ch. 96-211; s. 1, ch. 98-32; s. 1, ch. 98.53; s. 18,
ch. 99-6; s. 11, ch. 2002.18; s- 911, ch. 2002.387; s. 2, ch. 2004.346; s. 3, ch. 2007.194; ss. 2, 33, ch. 2007.321; s. 11, ch. 2008.173; s. 3, ch.
20U9.165; s- 29, ch. 2012-193; s- 7, ch. 2012-212; s. 13, ch, 2015-2; s. 17, ch. 2016-10; s. 2, ch. 2017.35..
1Note. -Section 4, ch. 2017-35, provides that "[t]his act shall take effect on the effective date of the amendment to the State Constitution
proposed by HJR 7105 or a similar joint resolution having substantially the same specific intent and purpose, if such amendment to the State
Constitution is approved at the general election held in November- 2018 and shall apply to the 2019 tax roil. " If such an amendment is approved,
current subsection (15) is renumbered as subsection (16), and a new subsection (15) is added, by s. 2, ch. 2017-35, to read:
(15)(a) Notwithstanding the method of computing the rotted -back rate in subsection (1), the taxable value that is used in computing the
rolled -back rate in subsection (11 and the maximum millage rate under subsection (5) shalt be increased by an amount equat to the reduction in
taxable value occurring as a resutt of the revision to s. 6(a) of Art. VII of the State Constitution approved in November 2018 which authorizes an
additional exemption of up to $25,000 for all levies other than schoot district levies. For purposes of this paragraph, the taxable value shall be
based on value as of January 1, 2019, within each taxing authority.
;b) This subsection is repealed on December 31, 2019.
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