HB 0643 2003
   
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.