| 1 | A bill to be entitled |
| 2 | An act relating to ad valorem tax millage; amending s. |
| 3 | 200.065, F.S.; specifying a form for advertisements of |
| 4 | proposed tax increases in excess of a millage limitation; |
| 5 | creating s. 200.192, F.S.; providing ad valorem tax |
| 6 | millage limitations; providing exemptions for certain |
| 7 | taxing authorities; providing for nonapplication to ad |
| 8 | valorem taxes levied by certain counties or districts; |
| 9 | providing for exceeding the limitations under certain |
| 10 | circumstances; prohibiting certain counties or |
| 11 | municipalities from participating in certain revenue |
| 12 | sharing and local government half-cent sales tax |
| 13 | distributions under certain circumstances; specifying a |
| 14 | methodology for calculating a rolled-back rate for certain |
| 15 | counties or municipalities; requiring forms of property |
| 16 | appraisers to contain certain millage calculation |
| 17 | instructions; providing for nonapplication to the millage |
| 18 | of certain ad valorem tax levies; amending s. 373.536, |
| 19 | F.S.; correcting cross-references; providing for |
| 20 | preemption, control, and supersession of provisions of |
| 21 | general or special law in conflict with provisions of the |
| 22 | act; providing an effective date. |
| 23 |
|
| 24 | Be It Enacted by the Legislature of the State of Florida: |
| 25 |
|
| 26 | Section 1. Subsection (3) of section 200.065, Florida |
| 27 | Statutes, is amended to read: |
| 28 | 200.065 Method of fixing millage.-- |
| 29 | (3) The advertisement shall be no less than one-quarter |
| 30 | page in size of a standard size or a tabloid size newspaper, and |
| 31 | the headline in the advertisement shall be in a type no smaller |
| 32 | than 18 point. The advertisement shall not be placed in that |
| 33 | portion of the newspaper where legal notices and classified |
| 34 | advertisements appear. The advertisement shall be published in a |
| 35 | newspaper of general paid circulation in the county or in a |
| 36 | geographically limited insert of such newspaper. The geographic |
| 37 | boundaries in which such insert is circulated shall include the |
| 38 | geographic boundaries of the taxing authority. It is the |
| 39 | legislative intent that, whenever possible, the advertisement |
| 40 | appear in a newspaper that is published at least 5 days a week |
| 41 | unless the only newspaper in the county is published less than 5 |
| 42 | days a week, or that the advertisement appear in a |
| 43 | geographically limited insert of such newspaper which insert is |
| 44 | published throughout the taxing authority's jurisdiction at |
| 45 | least twice each week. It is further the legislative intent that |
| 46 | the newspaper selected be one of general interest and readership |
| 47 | in the community and not one of limited subject matter, pursuant |
| 48 | to chapter 50. |
| 49 | (a) For taxing authorities other than school districts |
| 50 | which have tentatively adopted a millage rate in excess of the |
| 51 | millage rate limitation contained in s. 200.192, the |
| 52 | advertisement shall be in the following form: |
| 53 |
|
| 54 | NOTICE OF PROPOSED TAX INCREASE IN EXCESS OF THE MILLAGE |
| 55 | LIMITATION |
| 56 |
|
| 57 | The (name of the taxing authority) has tentatively |
| 58 | adopted a measure to increase its property tax levy in excess of |
| 59 | the millage limitation imposed by statute. |
| 60 | Last year's property tax levy: |
| 61 | A. Initially proposed tax levy $XX,XXX,XXX |
| 62 | B. Less tax reductions due to Value Adjustment Board and |
| 63 | other assessment changes ($XX,XXX,XXX) |
| 64 | C. Actual property tax levy $XX,XXX,XXX |
| 65 | This year's proposed tax levy $XX,XXX,XXX |
| 66 | If this proposed tax increase in excess of the millage |
| 67 | limitation is levied by less than the required supermajority |
| 68 | vote, the (name of taxing authority) will lose state revenue |
| 69 | sharing. Last year, the (name of taxing authority) received |
| 70 | $XX,XXX,XXX from revenue sharing. |
| 71 | All concerned citizens are invited to attend a public |
| 72 | hearing on the tax increase to be held on (date and time) at |
| 73 | (meeting place) . |
| 74 | A FINAL DECISION on the proposed tax increase and the |
| 75 | budget will be made at this hearing. |
| 76 | (b)(a) For taxing authorities other than school districts |
| 77 | which have tentatively adopted a millage rate in excess of 100 |
| 78 | percent of the rolled-back rate computed pursuant to subsection |
| 79 | (1), but not in excess of the millage limitation contained in s. |
| 80 | 200.192, the advertisement shall be in the following form: |
| 81 |
|
| 82 | NOTICE OF PROPOSED TAX INCREASE |
| 83 |
|
| 84 | The (name of the taxing authority) has tentatively |
| 85 | adopted a measure to increase its property tax levy. |
| 86 | Last year's property tax levy: |
| 87 | A. Initially proposed tax levy....$XX,XXX,XXX |
| 88 | B. Less tax reductions due to Value Adjustment Board and |
| 89 | other assessment changes....($XX,XXX,XXX) |
| 90 | C. Actual property tax levy....$XX,XXX,XXX |
| 91 | This year's proposed tax levy....$XX,XXX,XXX |
| 92 | All concerned citizens are invited to attend a public |
| 93 | hearing on the tax increase to be held on (date and time) at |
| 94 | (meeting place) . |
| 95 | A FINAL DECISION on the proposed tax increase and the |
| 96 | budget will be made at this hearing. |
| 97 | (c)(b) In all instances in which the provisions of |
| 98 | paragraphs paragraph (a) and (b) are inapplicable for taxing |
| 99 | authorities other than school districts, the advertisement shall |
| 100 | be in the following form: |
| 101 |
|
| 102 | NOTICE OF BUDGET HEARING |
| 103 |
|
| 104 | The (name of taxing authority) has tentatively adopted |
| 105 | a budget for (fiscal year) . A public hearing to make a FINAL |
| 106 | DECISION on the budget AND TAXES will be held on (date and |
| 107 | time) at (meeting place) . |
| 108 | (d)(c) For school districts which have proposed a millage |
| 109 | rate in excess of 100 percent of the rolled-back rate computed |
| 110 | pursuant to subsection (1) and which propose to levy nonvoted |
| 111 | millage in excess of the minimum amount required pursuant to s. |
| 112 | 1011.60(6), the advertisement shall be in the following form: |
| 113 |
|
| 114 | NOTICE OF PROPOSED TAX INCREASE |
| 115 |
|
| 116 | The (name of school district) will soon consider a |
| 117 | measure to increase its property tax levy. |
| 118 | Last year's property tax levy: |
| 119 | A. Initially proposed tax levy....$XX,XXX,XXX |
| 120 | B. Less tax reductions due to Value Adjustment Board and |
| 121 | other assessment changes....($XX,XXX,XXX) |
| 122 | C. Actual property tax levy....$XX,XXX,XXX |
| 123 | This year's proposed tax levy....$XX,XXX,XXX |
| 124 | A portion of the tax levy is required under state law in |
| 125 | order for the school board to receive $ (amount A) in state |
| 126 | education grants. The required portion has (increased or |
| 127 | decreased) by (amount B) percent and represents |
| 128 | approximately (amount C) of the total proposed taxes. |
| 129 | The remainder of the taxes is proposed solely at the |
| 130 | discretion of the school board. |
| 131 | All concerned citizens are invited to a public hearing on |
| 132 | the tax increase to be held on (date and time) at (meeting |
| 133 | place) . |
| 134 | A DECISION on the proposed tax increase and the budget will |
| 135 | be made at this hearing. |
| 136 |
|
| 137 | 1. AMOUNT A shall be an estimate, provided by the |
| 138 | Department of Education, of the amount to be received in the |
| 139 | current fiscal year by the district from state appropriations |
| 140 | for the Florida Education Finance Program. |
| 141 | 2. AMOUNT B shall be the percent increase over the rolled- |
| 142 | back rate necessary to levy only the required local effort in |
| 143 | the current fiscal year, computed as though in the preceding |
| 144 | fiscal year only the required local effort was levied. |
| 145 | 3. AMOUNT C shall be the quotient of required local-effort |
| 146 | millage divided by the total proposed nonvoted millage, rounded |
| 147 | to the nearest tenth and stated in words; however, the stated |
| 148 | amount shall not exceed nine-tenths. |
| 149 | (e)(d) For school districts which have proposed a millage |
| 150 | rate in excess of 100 percent of the rolled-back rate computed |
| 151 | pursuant to subsection (1) and which propose to levy as nonvoted |
| 152 | millage only the minimum amount required pursuant to s. |
| 153 | 1011.60(6), the advertisement shall be the same as provided in |
| 154 | paragraph (d) (c), except that the second and third paragraphs |
| 155 | shall be replaced with the following paragraph: |
| 156 |
|
| 157 | This increase is required under state law in order for the |
| 158 | school board to receive $ (amount A) in state education |
| 159 | grants. |
| 160 | (f)(e) In all instances in which the provisions of |
| 161 | paragraphs (d) (c) and (e) (d) are inapplicable for school |
| 162 | districts, the advertisement shall be in the following form: |
| 163 |
|
| 164 | NOTICE OF BUDGET HEARING |
| 165 |
|
| 166 | The (name of school district) will soon consider a |
| 167 | budget for (fiscal year) . A public hearing to make a |
| 168 | DECISION on the budget AND TAXES will be held on (date and |
| 169 | time) at (meeting place) . |
| 170 | (g)(f) In lieu of publishing the notice set out in this |
| 171 | subsection, the taxing authority may mail a copy of the notice |
| 172 | to each elector residing within the jurisdiction of the taxing |
| 173 | authority. |
| 174 | (h)(g) In the event that the mailing of the notice of |
| 175 | proposed property taxes is delayed beyond September 3 in a |
| 176 | county, any multicounty taxing authority which levies ad valorem |
| 177 | taxes within that county shall advertise its intention to adopt |
| 178 | a tentative budget and millage rate in a newspaper of paid |
| 179 | general circulation within that county, as provided in this |
| 180 | subsection, and shall hold the hearing required pursuant to |
| 181 | paragraph (2)(c) not less than 2 days or more than 5 days |
| 182 | thereafter, and not later than September 18. The advertisement |
| 183 | shall be in the following form, unless the proposed millage rate |
| 184 | is less than or equal to the rolled-back rate, computed pursuant |
| 185 | to subsection (1), in which case the advertisement shall be as |
| 186 | provided in paragraph (f) (e): |
| 187 |
|
| 188 | NOTICE OF TAX INCREASE |
| 189 |
|
| 190 | The (name of the taxing authority) proposes to increase |
| 191 | its property tax levy by (percentage of increase over rolled- |
| 192 | back rate) percent. |
| 193 | All concerned citizens are invited to attend a public |
| 194 | hearing on the proposed tax increase to be held on (date and |
| 195 | time) at (meeting place) . |
| 196 | (i)(h) In no event shall any taxing authority add to or |
| 197 | delete from the language of the advertisements as specified |
| 198 | herein unless expressly authorized by law, except that, if an |
| 199 | increase in ad valorem tax rates will affect only a portion of |
| 200 | the jurisdiction of a taxing authority, advertisements may |
| 201 | include a map or geographical description of the area to be |
| 202 | affected and the proposed use of the tax revenues under |
| 203 | consideration. The advertisements required herein shall not be |
| 204 | accompanied, preceded, or followed by other advertising or |
| 205 | notices which conflict with or modify the substantive content |
| 206 | prescribed herein. |
| 207 | (j)(i) The advertisements required pursuant to paragraphs |
| 208 | (c) (b) and (f) (e) need not be one-quarter page in size or have |
| 209 | a headline in type no smaller than 18 point. |
| 210 | (k)(j) The amounts to be published as percentages of |
| 211 | increase over the rolled-back rate pursuant to this subsection |
| 212 | shall be based on aggregate millage rates and shall exclude |
| 213 | voted millage levies unless expressly provided otherwise in this |
| 214 | subsection. |
| 215 | (l)(k) Any taxing authority which will levy an ad valorem |
| 216 | tax for an upcoming budget year but does not levy an ad valorem |
| 217 | tax currently shall, in the advertisement specified in paragraph |
| 218 | (a), paragraph (b) (a), paragraph (d) (c), paragraph (e) (d), or |
| 219 | paragraph (h) (g), replace the phrase "increase its property tax |
| 220 | levy by (percentage of increase over rolled-back rate) |
| 221 | percent" with the phrase "impose a new property tax levy of $ |
| 222 | (amount) per $1,000 value." |
| 223 | (m)(l) Any advertisement required pursuant to this section |
| 224 | shall be accompanied by an adjacent notice meeting the budget |
| 225 | summary requirements of s. 129.03(3)(b). Except for those taxing |
| 226 | authorities proposing to levy ad valorem taxes for the first |
| 227 | time, the following statement shall appear in the budget summary |
| 228 | in boldfaced type immediately following the heading, if the |
| 229 | applicable percentage is greater than zero: |
| 230 |
|
| 231 | THE PROPOSED OPERATING BUDGET EXPENDITURES OF (name of |
| 232 | taxing authority) ARE (percent rounded to one decimal place) |
| 233 | MORE THAN LAST YEAR'S TOTAL OPERATING EXPENDITURES. |
| 234 |
|
| 235 | For purposes of this paragraph, "proposed operating budget |
| 236 | expenditures" or "operating expenditures" means all moneys of |
| 237 | the local government, including dependent special districts, |
| 238 | that: |
| 239 | 1. Were or could be expended during the applicable fiscal |
| 240 | year, or |
| 241 | 2. Were or could be retained as a balance for future |
| 242 | spending in the fiscal year. |
| 243 |
|
| 244 | Provided, however, those moneys held in or used in trust, |
| 245 | agency, or internal service funds, and expenditures of bond |
| 246 | proceeds for capital outlay or for advanced refunded debt |
| 247 | principal, shall be excluded. |
| 248 | Section 2. Section 200.192, Florida Statutes, is created |
| 249 | to read: |
| 250 | 200.192 Millage limitation; exception; form; |
| 251 | application.-- |
| 252 | (1)(a) Ad valorem taxes may not be levied in excess of a |
| 253 | millage rate equal to the rolled-back rate as defined in s. |
| 254 | 200.065, adjusted by the percentage change in the Consumer Price |
| 255 | Index for all urban consumers, U.S. City Average, all items |
| 256 | 1982-1984=100, or successor reports for the 12-month period |
| 257 | through June prior to the beginning of the fiscal year as |
| 258 | initially reported by the United States Department of Labor, |
| 259 | Bureau of Labor Statistics. |
| 260 | (b) This subsection does not apply to taxing authorities |
| 261 | that have levied ad valorem taxes for 5 years or less. |
| 262 | (2)(a) For the fiscal year beginning October 1, 2007, ad |
| 263 | valorem taxes may not be levied in excess of the maximum millage |
| 264 | rate that would have resulted from application of subsection (1) |
| 265 | if subsection (1) had been in effect beginning January 1, 2001, |
| 266 | and had been applied each year up to and including the fiscal |
| 267 | year beginning October 1, 2006. |
| 268 | (b) A taxing authority that began levying ad valorem taxes |
| 269 | after January 1, 1996, may not levy ad valorem taxes in excess |
| 270 | of the maximum millage rate that would have resulted from |
| 271 | application of subsection (1) if subsection (1) had been in |
| 272 | effect in the sixth fiscal year in which the authority levied ad |
| 273 | valorem taxes and had been applied up to and including the |
| 274 | fiscal year beginning October 1, 2006. |
| 275 | (c) This subsection does not apply to ad valorem taxes |
| 276 | levied by: |
| 277 | 1. A children's services independent special district |
| 278 | created pursuant to s. 125.901. |
| 279 | 2. A county that is considered a fiscally constrained |
| 280 | county pursuant to s. 218.67 for the 2007-2008 fiscal year. |
| 281 | 3. A hospital district or health care district created |
| 282 | pursuant to chapter 155 or by special act of the Legislature |
| 283 | which, prior to July 1, 2007, contributed intergovernmental |
| 284 | transfers to the Agency for Health Care Administration for the |
| 285 | purpose of securing federal Title 19 matching funds for the |
| 286 | following programs: low-income pool, disproportionate share |
| 287 | program, hospital exemptions, or global liver fee. |
| 288 | (3) Ad valorem taxes may be levied in excess of the |
| 289 | limitations provided in this section upon approval by the |
| 290 | affirmative vote of the greater of at least a majority plus one |
| 291 | or two-thirds of the full membership of the governing body |
| 292 | adopting the millage rate. |
| 293 | (4)(a) A county or municipality that levies a millage rate |
| 294 | in excess of the maximum millage provided in this section |
| 295 | without complying with subsection (3) may not participate in the |
| 296 | revenue sharing distributions provided for in s. 218.23(3)(e) |
| 297 | and the local government half-cent sales tax distributions |
| 298 | provided for in ss. 218.60-218.66 during the fiscal year |
| 299 | immediately following the adoption of the excess millage rate. |
| 300 | (b) A county or municipality subject to the provisions of |
| 301 | paragraph (a) shall calculate, for the following year, the |
| 302 | rolled-back rate to be used for purposes of subsection (1) using |
| 303 | the taxes that would have been levied if the maximum millage |
| 304 | allowed under subsection (1) had been adopted in the prior year. |
| 305 | (5) The form provided to taxing authorities by the |
| 306 | property appraiser pursuant to s. 200.065(1) must include |
| 307 | instructions to each taxing authority describing the proper |
| 308 | method of computing the maximum millage described in subsections |
| 309 | (1) and (2). |
| 310 | (6) This section does not apply to ad valorem taxes levied |
| 311 | by school districts, levied for the payment of bonds issued |
| 312 | pursuant to s. 12, Art. VII of the State Constitution, or levied |
| 313 | for periods not longer than 2 years when authorized by a vote of |
| 314 | the electors. |
| 315 | Section 3. Paragraphs (c) and (d) of subsection (3) of |
| 316 | section 373.536, Florida Statutes, are amended to read: |
| 317 | 373.536 District budget and hearing thereon.-- |
| 318 | (3) BUDGET HEARINGS AND WORKSHOPS; NOTICE.-- |
| 319 | (c) The tentative budget shall be adopted in accordance |
| 320 | with the provisions of s. 200.065; however, if the mailing of |
| 321 | the notice of proposed property taxes is delayed beyond |
| 322 | September 3 in any county in which the district lies, the |
| 323 | district shall advertise its intention to adopt a tentative |
| 324 | budget and millage rate, pursuant to s. 200.065(3)(h)(g), in a |
| 325 | newspaper of general paid circulation in that county. |
| 326 | (d) As provided in s. 200.065(2)(d), the board shall |
| 327 | publish one or more notices of its intention to adopt a final |
| 328 | budget for the district for the ensuing fiscal year. The notice |
| 329 | shall appear adjacent to an advertisement that sets forth the |
| 330 | tentative budget in a format meeting the budget summary |
| 331 | requirements of s. 129.03(3)(b). The district shall not include |
| 332 | expenditures of federal special revenues and state special |
| 333 | revenues when preparing the statement required by s. |
| 334 | 200.065(3)(m)(l). The notice and advertisement shall be |
| 335 | published in one or more newspapers having a combined general |
| 336 | paid circulation in each county in which the district lies. |
| 337 | Districts may include explanatory phrases and examples in budget |
| 338 | advertisements published under s. 200.065 to clarify or |
| 339 | illustrate the effect that the district budget may have on ad |
| 340 | valorem taxes. |
| 341 | Section 4. Notwithstanding the provisions of any general |
| 342 | or special law, if any provision of general or special law |
| 343 | conflicts with the provisions of this act, the provisions of |
| 344 | this act shall preempt, control, and supersede such provision of |
| 345 | general or special law to the extent of the conflict. |
| 346 | Section 5. This act shall take effect July 1, 2007. |