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| 1 | A bill to be entitled | ||
| 2 | An act relating to determinations of ad valorem tax | ||
| 3 | millage; amending s. 200.065, F.S.; including real and | ||
| 4 | tangible personal property assessed for the first time as | ||
| 5 | substantially complete and no longer construction work in | ||
| 6 | progress within an exclusion of certain properties from a | ||
| 7 | method of computing a millage rate; amending s. 200.071, | ||
| 8 | F.S.; specifying that charter counties are not prohibited | ||
| 9 | from establishing annual revenue limitations on ad valorem | ||
| 10 | tax levies under certain circumstances; providing | ||
| 11 | limitations; providing an effective date. | ||
| 12 | |||
| 13 | Be It Enacted by the Legislature of the State of Florida: | ||
| 14 | |||
| 15 | Section 1. Subsection (1) of section 200.065, Florida | ||
| 16 | Statutes, is amended to read: | ||
| 17 | 200.065 Method of fixing millage.-- | ||
| 18 | (1) Upon completion of the assessment of all property | ||
| 19 | pursuant to s. 193.023, the property appraiser shall certify to | ||
| 20 | each taxing authority the taxable value within the jurisdiction | ||
| 21 | of the taxing authority. This certification shall include a copy | ||
| 22 | of the statement required to be submitted under s. 195.073(3), | ||
| 23 | as applicable to that taxing authority. The form on which the | ||
| 24 | certification is made shall include instructions to each taxing | ||
| 25 | authority describing the proper method of computing a millage | ||
| 26 | rate which, exclusive of new construction, including both real | ||
| 27 | and tangible personal property assessed for the first time as | ||
| 28 | substantially complete and no longer construction work in | ||
| 29 | progress, additions to structures, deletions, increases in the | ||
| 30 | value of improvements that have undergone a substantial | ||
| 31 | rehabilitation which increased the assessed value of such | ||
| 32 | improvements by at least 100 percent, and property added due to | ||
| 33 | geographic boundary changes, will provide the same ad valorem | ||
| 34 | tax revenue for each taxing authority as was levied during the | ||
| 35 | prior year. That millage rate shall be known as the "rolled-back | ||
| 36 | rate." The information provided pursuant to this subsection | ||
| 37 | shall also be sent to the tax collector by the property | ||
| 38 | appraiser at the time it is sent to each taxing authority. | ||
| 39 | Section 2. Subsection (1) of section 200.071, Florida | ||
| 40 | Statutes, is amended to read: | ||
| 41 | 200.071 Limitation of millage; counties.-- | ||
| 42 | (1)(a)Except as otherwise provided herein, no ad valorem | ||
| 43 | tax millage shall be levied against real property and tangible | ||
| 44 | personal property by counties in excess of 10 mills, except for | ||
| 45 | voted levies. | ||
| 46 | (b) Charter counties exercising all powers of local self- | ||
| 47 | government are not prohibited from establishing annual revenue | ||
| 48 | limitations on ad valorem tax levies, provided the electors are | ||
| 49 | authorized to approve any levy not exceeding the | ||
| 50 | constitutionally established limit and there is a means for | ||
| 51 | providing funding in the event of a disaster or emergency. | ||
| 52 | Section 3. This act shall take effect upon becoming a law. | ||