HomeMy WebLinkAboutBack-Up from Law DeptSelect Year: 2018 Go
The 2018 Florida Statutes
Title XIV Chapter 200 View Entire Chapter
TAXATION AND FINANCE DETERMINATION OF MILLAGE
1200.065 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. 19 73(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 goveming 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 mitlage 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. 12 3.
3. The tentative budget of the school district shall be prepared and submitted in accordance with chapter 1011, provided
that the date of submission shall not be later than 24 days after certification of value pursuant to subsection (1).
4. Taxing authorities other than the county and school district shall prepare and consider tentative and final budgets in
accordance with this section and applicable provisions of taw, including budget procedures applicable to the taxing authority,
provided such procedures do not conflict with general law.
(b) Within 35 days of certification of value pursuant to subsection (1), each taxing authority shall advise the property
appraiser of its proposed 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 mitlage rate and the tentative budget. The property
appraiser shall utilize this information in preparing the notice of proposed property taxes pursuant to s.02 0.069. 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 mitlage 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 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 finalize the budget and adopt a millage rate shall be held not less than 2 days nor more than 5 days after the day
that the advertisement is first published. During the hearing, the governing body of the taxing authority shall amend the
adopted tentative budget as it sees fit, adopt a final budget, and adopt a resolution or ordinance stating the millage rate to be
levied. The resolution or ordinance shall state the percent, if any, by which the millage rate to be levied exceeds the rolled -
back rate computed pursuant to subsection (1), which shalt be characterized as the percentage increase in property taxes
adopted by the governing body. The adoption of the budget and the millage-levy resolution or ordinance shall be by separate
votes. For each taxing authority levying millage, the name of the taxing authority, the rolled -back rate, the percentage
increase, and the millage rate to be levied shall be publicly announced prior to the adoption of the millage-levy resolution or
ordinance. In no event may the millage rate adopted pursuant to this paragraph exceed the millage rate tentatively adopted
pursuant to paragraph (c). If the rate tentatively adopted pursuant to paragraph (c) exceeds the proposed rate provided to the
property appraiser pursuant to paragraph (b), or as subsequently adjusted pursuant to subsection (11), each taxpayer within
the jurisdiction of the taxing authority shall be sent notice by first-class mail of his or her taxes under the tentatively adopted
millage rate and his or her taxes under the previously proposed rate. The notice must be prepared by the property appraiser,
at the expense of the taxing authority, and must generally conform to the requirements of s. 20D.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 shalt hear comments regarding
the proposed increase and explain the reasons for the proposed increase over the rolled -back rate. The general public shalt 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 miltage rate within 35 days of certification of value pursuant to subsection (1). The recomputed
proposed miltage rate of the school district shall be considered its proposed millage rate for the purposes of paragraph (b).
3. Notwithstanding any provisions of paragraph (d) to the contrary, each school district shall hold a public hearing to
finalize the budget and adopt a millage rate within 80 days of certification of value pursuant to subsection (1), but not earlier
than 65 days after certification. The hearing shall be held in accordance with the applicable provisions of paragraph (d),
except that a newspaper advertisement need not precede the hearing.
(g) Notwithstanding other provisions of law to the contrary, a taxing authority may:
1. Expend moneys based on its tentative budget after adoption pursuant to paragraph (c) and until such time as its final
budget is adopted pursuant to paragraph (d), only if the fiscal year of the taxing authority begins prior to adoption of the final
budget or, in the case of a school district, if the fall term begins prior to adoption of the final budget; or
2. Readopt its prior year's adopted final budget, as amended, and expend moneys based on that budget until such time as
its tentative budget is adopted pursuant to paragraph (c), only if the fiscal year of the taxing authority begins prior to adoption
of the tentative budget. The readopted budget shalt 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 taxi g_au1Lo11tyL has tentatively adopted a measure to increase its property tax levy.
Last year's property tax levy:
A. Initially proposed tax levy. . . . . . . . $XX,XXX,XXX
B. Less tax reductions due to Value Adjustment Board and other assessment changes.
($XX,XXX,XXX)
C. Actual property tax levy. $XX,XXX,XXX
This year's proposed tax levy. $XX,XXX,XXX
All concerned citizens are invited to attend a public hearing on the tax increase to be held on _(date and time)_ at _(meeting
place)_.
A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing.
(b) In all instances in which the provisions of paragraph (a) are inapplicable for taxing authorities other than school
districts, the advertisement shall be in the following form:
NOTICE OF BUDGET HEARING
The (name of taxing authori y,)_ has tentatively adopted a budget for _(fiscal yam)_. A public hearing to make a FINAL DECISION on
the budget AND TAXES will be held on (date and t;meL at Jmeeting_place)_.
(c) For school districts which have proposed a millage rate in excess of 100 percent of the rolled -back rate computed
pursuant to subsection (1) and which propose to levy nonvoted millage in excess of the minimum amount required pursuant to
s. 1011.60(6), the advertisement shall be in the following form:
NOTICE OF PROPOSED TAX INCREASE
The _(name of school district)_ will soon consider & 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 nL in state education
grants. The required portion has jincreased or decreasedL by _(amount BL percent and represents approximately _(aunt cL 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 rotted -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. 6 (4), 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 ni_ in state education grants.
(e) In all instances in which the provisions of paragraphs (c) and (d) are inapplicable for school districts, the advertisement
shalt be in the following form:
NOTICE OF BUDGET HEARING
The _Jname of school districtL will soon consider a budget for _lfiscal vearL. A public hearing to make a DECISION on the budget AND
TAXES will be held on _(date and timet at Jmee i g.BI=L,
(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
rnulticounty taxing authority which levies ad valorem taxes within that county shall advertise its intention to adopt a tentative
budget and millage rate in a newspaper of paid general circulation within that county, as provided in this subsection, and shall
hold the hearing required pursuant to paragraph (2)(c) not less than 2 days or more than 5 days thereafter, and not later than
September 18. The advertisement shall be in the following form, unless the proposed millage rate is less than or equal to the
rolled -back rate, computed pursuant to subsection (1), in which case the advertisement shall be as provided in paragraph (e):
NOTICE OF TAX INCREASE
The _(name of the taxing authorityL proposes to increase its property tax levy by _(percentage of increase over rolled back rate)_ percent.
All concerned citizens are invited to attend a public hearing on the proposed tax increase to be held on _(date and time)_ at
_(meeting nla-L-
(h) In no event shall any taxing authority add to or delete from the language of the advertisements as specified herein
unless expressly authorized by law, except that, if an increase in ad valorem tax rates will affect only a portion of the
jurisdiction of a taxing authority, advertisements may include a map or geographical description of the area to be affected and
the proposed use of the tax revenues under consideration. In addition, if published in the newspaper, the map must be part of
the online advertisement required by s. 50.0211. The advertisements required herein shall not be accompanied, preceded, or
followed by other advertising or notices which conflict with or modify the substantive content prescribed herein.
(i) The advertisements required pursuant to paragraphs (b) and (e) need not be one-quarter page in size or have a headline
in type no smaller than 18 point.
(j) The amounts to be published as percentages of increase over the roiled -back rate pursuant to this subsection shall be
based on aggregate millage rates and shall exclude voted millage levies unless expressly provided otherwise in this subsection.
(k) Any taxing authority which will levy an ad valorem tax for an upcoming budget year but does not levy an ad valorem tax
currently shall, in the advertisement specified in paragraph (a), paragraph (c), paragraph (d), or paragraph (g), replace the
phrase "increase its property tax levy by _(ptELtatage of increase over rotted -back rate)_ percent" with the phrase "impose a new
property tax levy of $_(amu )_ 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. 129.0 (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 authorityL ARE _(QQrcent rounded to one dedmal place)_ MORE
THAN LAST YEAR'S TOTAL OPERATING EXPENDITURES.
For purposes of this paragraph, "proposed operating budget expenditures" or "operating expenditures" means all moneys of
the local government, including dependent special districts, that:
1. Were or could be expended during the applicable fiscal year, or
2. Were or could be retained as a balance for future spending in the fiscal year.
Provided, however, those moneys held in or used in trust, agency, or internal service funds, and expenditures of bond proceeds
for capital outlay or for advanced refunded debt principal, shall be excluded.
(4) The resolution or ordinance approved in the manner provided for in this section shall be forwarded to the property
appraiser and the tax collector within 3 days after the adoption of such resolution or ordinance. No millage other than that
approved by referendum may be levied until the resolution or ordinance to levy required in subsection (2) is approved by the
governing board of the taxing authority and submitted to the property appraiser and the tax collector. The receipt of the
resolution or ordinance by the property appraiser shall be considered official notice of the millage rate approved by the taxing
authority, and that millage rate shall be the rate applied by the property appraiser in extending the rolls pursuant to s.
22, subject to the provisions of subsection (6). These submissions shall be made within 101 days of certification of value
pursuant to subsection (1).
(5) In each fiscal year:
(a) The maximum millage rate that a county, municipality, special district dependent to a county or municipality,
municipal service taxing unit, or independent special district may levy is a rolled -back rate based on the amount of taxes which
would have been levied in the prior year if the maximum millage rate had been applied, adjusted for change in per capita
Florida personal income, unless a higher rate was adopted, in which case the maximum is the adopted rate. The maximum
millage rate applicable to a county authorized to levy a county public hospital surtax under s. 212.055 and which did so in
fiscal year 2007 shall exclude the revenues required to be contributed to the county public general hospital in the current
fiscal year for the purposes of making the maximum millage rate calculation, but shall be added back to the maximum millage
rate allowed after the roll back has been applied, the total of which shall be considered the maximum millage rate for such a
county for purposes of this subsection. The revenue required to be contributed to the county public general hospital for the
upcoming fiscal year shall be calculated as 11.873 percent times the millage rate levied for countywide purposes in fiscal year
2007 times 95 percent of the preliminary tax roll for the upcoming fiscal year. A higher rate may be adopted only under the
following conditions:
1. A rate of not more than 110 percent of the rolled -back rate based on the previous year's maximum millage rate,
adjusted for change in per capita Florida personal income, may be adopted if approved by a two-thirds vote of the membership
of the governing body of the county, municipality, or independent district; or
2. A rate in excess of 110 percent may be adopted if approved by a unanimous vote of the membership of the governing
body of the county, municipality, or independent district or by a three-fourths vote of the membership of the governing body if
the governing body has nine or more members, or if the rate is approved by a referendum.
(b) The millage rate of a county or municipality, municipal service taxing unit of that county, and any special district
dependent to that county or municipality may exceed the maximum millage rate calculated pursuant to this subsection if the
total county ad valorem taxes levied or total municipal ad valorem taxes levied do not exceed the maximum total county ad
valorem taxes levied or maximum total municipal ad valorem taxes levied respectively. Voted millage and taxes levied by a
municipality or independent special district that has levied ad valorem taxes for less than 5 years are not subject to this
limitation. The mitlage rate of a county authorized to levy a county public hospital surtax under s. 212.055 may exceed the
maximum millage rate calculated pursuant to this subsection to the extent necessary to account for the revenues required to
be contributed to the county public hospital. Total taxes levied may exceed the maximum calculated pursuant to subsection
(6) as a result of an increase in taxable value above that certified in subsection (1) if such increase is less than the percentage
amounts contained in subsection (6) or if the administrative adjustment cannot be made because the value adjustment board is
still in session at the time the tax roll is extended; otherwise, millage rates subject to this subsection may be reduced so that
total taxes levied do not exceed the maximum.
Any unit of government operating under a home rule charter adopted pursuant to ss. 10, 11, and 24, Art. VIII of the State
Constitution of 1885, as preserved by s. 6(e), Art. VIII of the State Constitution of 1968, which is granted the authority in the
State Constitution to exercise all the powers conferred now or hereafter by general law upon municipalities and which
exercises such powers in the unincorporated area shall be recognized as a municipality under this subsection. For a downtown
development authority established before the effective date of the 1968 State Constitution which has a millage that must be
approved by a municipality, the governing body of that municipality shall be considered the governing body of the downtown
development authority for purposes of this subsection.
(6) Prior to extension of the rolls pursuant to s. 193.122, the property appraiser shall notify each taxing authority of the
aggregate change in the assessment roll, if any, from that certified pursuant to subsection (1), including, but not limited to,
those changes which result from actions by the value adjustment board or from corrections of errors in the assessment roll.
Municipalities, counties, school boards, and water management districts may adjust administratively their adopted millage rate
without a public hearing if the taxable value within the jurisdiction of the taxing authority as certified pursuant to subsection
(1) is at variance by more than 1 percent with the taxable value shown on the roll to be extended. Any other taxing authority
may adjust administratively its adopted miltage 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 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 multicounty taxing authority has not received a certification
pursuant to subsection (1) from a county by July 15, it shall compute its proposed millage rate and rolled -back rate based upon
estimates of taxable value supplied by the Department of Revenue. All dates for public hearings and advertisements specified
in this section shall, with respect to multicounty taxing authorities, be computed as though certification of value pursuant to
subsection (1) were made July 1. The multicounty district shall add the following sentence to the advertisement set forth in
paragraphs (3)(a) and (g): This tax increase is applicable to _(name ofcounty, or counties) .
(10)(a) In addition to the notice required in subsection (3), a district school board shall publish a second notice of intent to
levy additional taxes under s. 1011.71(2) or (3). The notice shall specify the projects or number of school buses anticipated to
be funded by the additional taxes and shall be published in the size, within the time periods, adjacent to, and in substantial
conformity with the advertisement required under subsection (3). The projects shall be listed in priority within each category
as follows: construction and remodeling; maintenance, renovation, and repair; motor vehicle purchases; new and replacement
equipment; payments for educational facilities and sites due under a lease -purchase agreement; payments for renting and
leasing educational facilities and sites; payments of loans approved pursuant to ss.01 11.14 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) milt property tax for the capital outlay projects
listed herein.
This tax is in addition to the school board's proposed tax of _ umber)_ mills for operating expenses and is proposed solely at
the discretion of the school board. THE PROPOSED COMBINED SCHOOL BOARD TAX INCREASE FOR BOTH OPERATING EXPENSES
AND CAPITAL OUTLAY IS SHOWN IN THE ADJACENT NOTICE.
The capital outlay tax will generate approximately $_)amount)_, to be used for the following projects:
J ' t of capital outlakgrojects)_
All concerned citizens are invited to a public hearing to be held on (datg �� tlme)_ at (meet;ng_ _L L.
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 shalt be published in conformity with the advertisement
required in subsection (3). A public hearing to adopt the amended project list shall be held not less than 2 days nor more than
5 days after the day the advertisement is first published. The projects should be listed under each category of new, amended,
or deleted projects in the same order as required in paragraph (a). The notice shall appear in the following form, except that
any of the categories of new, amended, or deleted projects may be omitted if not appropriate for the changes proposed:
AMENDED NOTICE OF TAX FOR
SCHOOL CAPITAL OUTLAY
The School Board of _(name)_ County will soon consider a measure to amend the use of property tax for the capital outlay
projects previously advertised for the JyearL to (yearL school year.
New projects to be funded:
Amended projects to be funded:
Projects to be deleted:
(list of ca tat outlaY-projectsL
jlist of capital out lay_projectsL
_)list of caPAaL_0ut1aY_P_L0iectsL
All concerned citizens are invited to a public hearing to be held on _)date and time)_ at _lme" etina.PLceL.
A DECISION on the proposed amendment to the projects funded from CAPITAL OUTLAY TAXES will be made at this meeting.
(11) Notwithstanding the provisions of paragraph (2)(b) and s. 200.069(4)(f) to the contrary, the proposed millage rates
provided to the property appraiser by the taxing authority, except for millage rates adopted by referendum, for rates
authorized by s. 1 QJ 1,71, and for rates required by law to be in a specified miltage 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. 193 114 (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. 200.058, 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 rotted -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 authoriry,L HAS BEEN DETERMINED BY THE DEPARTMENT OF REVENUE TO BE
IN VIOLATION OF THE LAW, NECESSITATING THIS SECOND NOTICE.
3. The millage newly adopted at this hearing shall not be forwarded to the tax collector or property appraiser and may not
exceed the rate previously adopted.
4. If the newly adopted millage is less than the amount previously forwarded pursuant to subsection (4), any moneys
collected in excess of the new levy shall be held in reserve until the subsequent fiscal year and shall then be utilized to reduce
ad valorem taxes otherwise necessary.
(d) If any county or municipality, dependent special district of such county or municipality, or municipal service taxing unit
of such county is in violation of subsection (5) because total county or municipal ad valorem taxes exceeded the maximum
total county or municipal ad valorem taxes, respectively, that county or municipality shall forfeit the distribution of local
government half -cent sales tax revenues during the 12 months following a determination of noncompliance by the Department
of Revenue as described in s.12 8,63(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) shalt 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 _ oame of taxing authoritXL HAS BEEN DETERMINED BY THE DEPARTMENT OF REVENUE TO BE
IN VIOLATION OF THE LAW, NECESSITATING THIS SECOND NOTICE.
c. The millage newly adopted at such hearing shall not be forwarded to the tax collector or property appraiser and may not
exceed the rate previously adopted or the amount allowed by subsection (5). Each taxing authority provided notice pursuant to
this paragraph shall recertify compliance with this chapter as provided in this section within 15 days after the adoption of a
millage at such hearing.
d. The determination of the executive director shall be superseded if the executive director determines that the county or
municipality, dependent special district of such county or municipality, or municipal service taxing unit of such county has
remedied the noncompliance. Such noncompliance shall be determined to be remedied if any such taxing authority provided
notice by the executive director pursuant to this paragraph adopts a new millage that does not exceed the maximum millage
allowed for such taxing authority under paragraph (5)(a), or if any such county or municipality, dependent special district of
such county or municipality, or municipal service taxing unit of such county adopts a lower millage sufficient to reduce the
total taxes levied such that total taxes levied do not exceed the maximum as provided in paragraph (5)(b).
e. If any such county or municipality, dependent special district of such county or municipality, or municipal service taxing
unit of such county has not remedied the noncompliance or recertified compliance with this chapter as provided in this
paragraph, and the executive director determines that the noncompliance has not been remedied or compliance has not been
recertified, the county or municipality shall forfeit the distribution of local government half -cent sales tax revenues during the
12 months following a determination of noncompliance by the Department of Revenue as described in s. 218.63(2) and (3) and
this subsection.
f. The determination of the executive director is not subject to chapter 120.
(14)(a) If the notice of proposed property taxes mailed to taxpayers under this section contains an error, the property
appraiser, in lieu of mailing a corrected notice to all taxpayers, may correct the error by mailing a short form of the notice to
those taxpayers affected by the error and its correction. The notice shall be prepared by the property appraiser at the expense
of the taxing authority which caused the error or at the property appraiser's expense if he or she caused the error. The form of
the notice must be approved by the executive director of the Department of Revenue or the executive director's designee. If
the error involves only the date and time of the public hearings required by this section, the property appraiser, with the
permission of the taxing authority affected by the error, may correct the error by advertising the corrected information in a
newspaper of general circulation in the county as provided in subsection (3).
(b) Errors that may be corrected in this manner are:
1. Incorrect location, time, or date of a public hearing.
2. Incorrect assessed, exempt, or taxable value.
3. Incorrect amount of taxes as reflected in column one, column two, or column three of the notice; and
4. Any other error as approved by the executive director of the Department of Revenue or the executive director's
designee.
(15) The provisions of this section shall apply to all taxing authorities in this state which levy ad valorem taxes, and shall
control over any special law which is inconsistent or in conflict with this section, except to the extent the special law expressly
exempts a taxing authority from the provisions of this section. This subsection is a clarification of existing law, and in the
absence of such express exemption, no past or future budget or levy of taxes shall be set aside upon the ground that the taxing
authority failed to comply with any special law prescribing a schedule or procedure for such adoption which is inconsistent or
in conflict with the provisions of this section.
History. -s. 13, ch. 73-172; s. 16, ch. 74-234; ss. 1, 2, ch. 75-68; s. 19, ch. 76-133; s. 1, ch. 77-102; s. 1, ch. 77.174; s. 1, ch. 78-228; ss. 2, 9, ch. 80-
261; s. 25, ch. 80-274; s. 14, ch. 82-154; s. 12, ch. 82-208; ss. 4, 11, 25, 72, 80, ch. 82.226; s. 5, ch. 82-388; s. 2, ch. 82-399; s. 28, ch. 83.204; s. 61, ch.
83-217; s. 2, ch. 84-164; s. 20, ch. 84.356; s. 1, ch. 86-190; s. 12, ch. 86-300; s. 5, ch. 87-284; s. 13, ch. 88-216; s. 2, ch. 88-223; s. 14, ch. 90.241; ss.
136, 165, ch. 91-112; s. 8, ch. 91.295; s. 1, ch. 92-163; ss. 5, 15, ch. 93-132; s. 25, ch. 93-233; s. 1, ch. 93-241; s. 52, ch. 94-232; s. 4, ch. 94.344; S. 41,
ch. 94-353; s. 1481, ch. 95-147; s. 2, ch. 95-359; ss. 1, 2, 3, ch. 96-211; s. 1, ch. 98-32; s. 1, ch. 98.53; s. 18, ch. 99-6; s. 11, ch. 2002-18; s. 911, ch.
2002-387; s. 2, ch. 2004-346; s. 3, ch. 2007.194; ss. 2, 33, ch. 2007-321; s. 11, ch. 2008-173; s. 3, ch. 2009.165; s. 29, ch. 2012-193; s. 7, ch. 2012.212; s.
13, ch. 2015.2; s. 17, ch. 2016.10; s. 2, ch. 2017-35.
1 Note. -Section 4, ch. 2017.35, provides that "[tjhis 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 roll." 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 rolled -back rate in subsection (1), the taxable value that is used in computing the rolled -back
rate in subsection (1) and the maximum millage rate under subsection (5) shall be increased by an amount equal to the reduction in taxable value
occurring as a result 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 school 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.
Copyright ®1995-2019 The Florida Legislature • Privacy Statement - Contact Us
www.leg.state.fl.uslatatuiesfndex.cfm7mode=View Statutes&SubMenu=l &App_mode-Display_Statute&Search_String-detemtMatlon+of+millage&... 10/10