The Florida Senate

¹200.186  Maximum millage rates for the 2008-2009 fiscal year.--

(1)  In the 2008-2009 fiscal year, a county, municipal service taxing units of that county, and special districts dependent to that county; a municipality and special districts dependent to that municipality; and an independent special district may levy a maximum millage that is determined as follows:

(a)  The maximum millage rate shall be the rolled-back rate calculated pursuant to s. 200.065 and adjusted for growth in per capita Florida personal income, except that:

1.  Ad valorem tax revenue levied in the 2007-2008 fiscal year, as used in the calculation of the rolled-back rate, shall be reduced by any tax revenue resulting from a millage rate approved by a super majority vote of the governing board of the taxing authority in excess of the maximum rate that could have been levied by a majority vote as provided in s. 200.185; and

2.  The taxable value within the jurisdiction of each taxing authority, as used in the calculation of the rolled-back rate, shall be increased by the amount necessary to offset any reduction in taxable value occurring as a result of the amendments to the State Constitution contained in ²SJR 4B or ²HJR 3B revising the homestead tax exemption and providing an exemption from ad valorem taxation for tangible personal property. The maximum millage rate applicable to a county authorized to levy a county public hospital surtax under s. 212.055 shall exclude the revenues required to be contributed to the county public general hospital 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.

a.  A rate of not more than 110 percent of the rolled-back rate based on the previous year's maximum millage rate, adjusted for growth in per capita Florida personal income, may be adopted if approved by a two-thirds vote of the governing body of the county, municipality, or independent district; or

b.  A rate in excess of 110 percent may be adopted if approved by a unanimous vote of the governing body of the county, municipality, or independent district or if the rate is approved by a referendum.

(b)  If approved by a two-thirds vote of the governing body, a rate may be levied in excess of the rate calculated pursuant to paragraph (a) if the excess is not more than 67 percent of the difference between the rolled-back rate calculated pursuant to s. 200.065 and the rate calculated in paragraph (a).

(c)  A rate may be levied in excess of the millage rate allowed in paragraph (b) if the rate is approved by a unanimous vote of the governing body or by a three-fourths vote if the governing body has nine or more members or if approved by a referendum of the voters.

(2)  Any county or municipality that is in violation of this section shall forfeit the distribution of the local government half-cent sales tax revenues during the 12 months following a determination of noncompliance by the Department of Revenue, subject to the conditions provided in ss. 200.065 and 218.63

(3)  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 in any year the maximum millage rate calculated pursuant to this section if the total county ad valorem taxes levied or total municipal ad valorem taxes levied, as defined in s. 200.001, do not exceed the maximum total county ad valorem taxes levied or maximum total municipal ad valorem taxes levied, as defined in s. 200.001, respectively. Total taxes levied may exceed the maximum calculated pursuant to this section as a result of an increase in taxable value above that certified in s. 200.065(1) if such increase is less than the percentage amounts contained in s. 200.065(6); however, if such increase in taxable value exceeds the percentage amounts contained in s. 200.065(6), millage rates subject to this section must 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 section.

(4)  If the amendments to the State Constitution contained in ²SJR 4B or ²HJR 3B revising the homestead tax exemption and providing an exemption from ad valorem taxation for tangible personal property, are approved by a vote of the electors, this section shall supersede the provisions of s. 200.185(5).

History.--s. 28, ch. 2007-321.

¹Note.--

A.  Section 34, ch. 2007-321, provides that "[e]xcept as otherwise expressly provided in this act, this act and section 33 of this act shall take effect upon becoming a law, sections 13 through 32 of this act shall take effect only upon the effective date of amendments to the State Constitution contained in Senate Joint Resolution 4B or House Joint Resolution 3B revising the homestead tax exemption and providing an exemption from ad valorem taxation for tangible personal property and property used for workforce and affordable rental housing, and sections 13 through 32 of this act shall apply retroactively to the 2008 tax roll if the amendments to the State Constitution contained in Senate Joint Resolution 4B or House Joint Resolution 3B are approved in a special election held on January 29, 2008, or shall apply to the 2009 tax roll if the amendments to the State Constitution contained in Senate Joint Resolution 4B or House Joint Resolution 3B are approved in the general election held in November of 2008."

B.  Section 9, ch. 2007-321, provides that "[t]he executive director of the Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules under ss. 120.536(1) and 120.54(4), Florida Statutes, for the purpose of implementing this act. Notwithstanding any other provision of law, such emergency rules shall remain in effect for 18 months after the date of adoption and may be renewed during the pendency of procedures to adopt rules addressing the subject of the emergency rules."

²Note.--Senate Joint Resolution 4B passed the Legislature; House Joint Resolution 3B, the House companion measure, did not.