Senate Bill sb0560c1

    Florida Senate - 2007                            CS for SB 560

    By the Committee on Community Affairs; and Senator Atwater





    578-2277-07

  1                      A bill to be entitled

  2         An act relating to the research and tabulation

  3         of data for purposes of ad valorem taxation;

  4         amending s. 195.052, F.S.; specifying specific

  5         data to be used for tabulating property

  6         valuation and taxation, including information

  7         concerning ad valorem taxes and millage rates;

  8         requiring that such data be published on the

  9         website of the Department of Revenue and on all

10         property appraiser websites if available;

11         providing that the data applies to the January

12         1, 2008, tax roll and to all tax rolls

13         thereafter; providing an effective date.

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15  Be It Enacted by the Legislature of the State of Florida:

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17         Section 1.  Section 195.052, Florida Statutes, is

18  amended to read:

19         195.052  Research and tabulation of data.--The

20  department shall conduct constant research and maintain

21  accurate tabulations of data and conditions existing as to ad

22  valorem taxation, shall annually publish such data as may be

23  appropriate to facilitate fiscal policymaking, and shall

24  annually make such recommendations to the Legislature as are

25  necessary to ensure that property is valued according to its

26  just value and is equitably taxed throughout the state. Such

27  data shall include the annual percentage increase in total

28  nonvoted ad valorem taxes levied by each municipality and

29  county, and shall include information on the distribution of

30  ad valorem taxes levied among the various classifications of

31  property, including homestead, nonhomestead residential, new

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CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 2007                            CS for SB 560
    578-2277-07




 1  construction, commercial, and industrial properties. Such data

 2  shall include the previous year's adopted millage rate, the

 3  current year's millage rate, and the current increase in taxes

 4  levied above the rolled-back rate. Such data shall, at a

 5  minimum, be published on the department's website and on the

 6  websites of all property appraisers of this state, if

 7  available. Publication shall occur not later than 90 60 days

 8  after receipt of extended rolls for all counties pursuant to

 9  s. 193.122(7).

10         Section 2.  This act shall take effect July 1, 2007,

11  and shall apply to the January 1, 2008, tax roll and to all

12  tax rolls thereafter.

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14          STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
                       COMMITTEE SUBSTITUTE FOR
15                         Senate Bill 0560

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17  The committee substitute provides for the collection of data
    on nonvoted ad valorem taxes assessed by municipalities and
18  counties, and provides for the publication of that data on all
    available property appraiser websites as well on the
19  Department of Revenue's website. The requirement for
    publication of the extended tax rolls for all  counties is
20  changed from within 60 days of receipt to within 90 days of
    receipt, and the provisions of the committee substitute apply
21  to the January 1, 2008 taxroll and all tax rolls thereafter.

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CODING: Words stricken are deletions; words underlined are additions.