Senate Bill sb2772

    Florida Senate - 2003                                  SB 2772

    By Senator Haridopolos





    26-2114-03

  1                      A bill to be entitled

  2         An act relating to determinations of ad valorem

  3         tax millage; amending s. 200.065, F.S.;

  4         including real and tangible personal property

  5         assessed for the first time as substantially

  6         complete and no longer construction work in

  7         progress within an exclusion of certain

  8         properties from a method of computing a millage

  9         rate; amending s. 200.071, F.S.; specifying

10         that charter counties are not prohibited from

11         limiting, by referendum, the amount of revenue

12         raised from ad valorem taxes under certain

13         circumstances; providing limitations; providing

14         an effective date.

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

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18         Section 1.  Subsection (1) of section 200.065, Florida

19  Statutes, is amended to read:

20         200.065  Method of fixing millage.--

21         (1)  Upon completion of the assessment of all property

22  pursuant to s. 193.023, the property appraiser shall certify

23  to each taxing authority the taxable value within the

24  jurisdiction of the taxing authority. This certification shall

25  include a copy of the statement required to be submitted under

26  s. 195.073(3), as applicable to that taxing authority. The

27  form on which the certification is made shall include

28  instructions to each taxing authority describing the proper

29  method of computing a millage rate which, exclusive of new

30  construction, including both real and tangible personal

31  property assessed for the first time as substantially complete

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    Florida Senate - 2003                                  SB 2772
    26-2114-03




 1  and no longer construction work in progress, additions to

 2  structures, deletions, increases in the value of improvements

 3  that have undergone a substantial rehabilitation which

 4  increased the assessed value of such improvements by at least

 5  100 percent, and property added due to geographic boundary

 6  changes, will provide the same ad valorem tax revenue for each

 7  taxing authority as was levied during the prior year. That

 8  millage rate shall be known as the "rolled-back rate." The

 9  information provided pursuant to this subsection shall also be

10  sent to the tax collector by the property appraiser at the

11  time it is sent to each taxing authority.

12         Section 2.  Subsection (1) of section 200.071, Florida

13  Statutes, is amended to read:

14         200.071  Limitation of millage; counties.--

15         (1)(a)  Except as otherwise provided herein, no ad

16  valorem tax millage shall be levied against real property and

17  tangible personal property by counties in excess of 10 mills,

18  except for voted levies.

19         (b)  Charter counties exercising all powers of local

20  self-government are not prohibited from limiting, by

21  referendum, the amount of revenue that can be raised from ad

22  valorem taxes, if the electors are authorized to approve any

23  levy not exceeding the established limit and there is a means

24  which provides funding in the event of a disaster or

25  emergency. However, excluded from this provision are the ad

26  valorem tax revenues necessary to fund state-mandated unfunded

27  requirements and fixed capital outlay required by federal

28  court order. In any charter county with an enacted referendum,

29  in order to exclude such additional mandates, the county shall

30  enact a resolution identifying each program and associated

31  revenue required for funding.

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    Florida Senate - 2003                                  SB 2772
    26-2114-03




 1         Section 3.  This act shall take effect upon becoming a

 2  law.

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 5                          SENATE SUMMARY

 6    Includes real and tangible personal property assessed for
      the first time as substantially complete within the
 7    exclusion provided for new construction for purposes of
      computing tax millage. Authorizes charter counties to
 8    limit, by referendum, the amount of revenue raised from
      ad valorem taxes if there is a means to provide funds in
 9    the event of a disaster or emergency.

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