HB 0047

A bill to be entitled
2An act relating to property taxes; amending s. 200.071,
3F.S.; authorizing counties to cap annual growth in ad
4valorem tax revenues by charter; providing requirements
5and limitations; providing an exception; prohibiting ad
6valorem tax levies by counties in excess of amounts
7specified in the county charter; prohibiting ad valorem
8tax levies by counties through municipal service taxing
9units in excess of amounts specified in the ordinance
10establishing the unit; providing an effective date.
12Be It Enacted by the Legislature of the State of Florida:
14     Section 1.  Subsections (1) and (3) of section 200.071,
15Florida Statutes, are amended to read:
16     200.071  Limitation of millage; counties.--
17     (1)(a)  Except as otherwise provided herein, no ad valorem
18tax millage shall be levied against real property and tangible
19personal property by counties in excess of 10 mills or the
20amount specified in the county charter, whichever is less, as
21provided in paragraph (b), except for voted levies.
22     (b)  A county may cap, through a provision in its charter,
23the annual growth in ad valorem tax revenues. Any such cap may
24not restrict the annual growth at a rate below the lesser of 3
25percent or the Consumer Price Index as provided in s.
26193.155(1)(b). Any such cap specified in a county charter must
27allow for the cap to be overcome by a finding of necessity due
28to emergency or critical need by a super-majority vote of the
29county commission. In applying the increase or growth cap, the
30county shall compute a millage rate which, exclusive of new
31construction, additions to structures, deletions, increases in
32the value of improvements that have undergone a substantial
33rehabilitation which increased the assessed value of such
34improvements by at least 100 percent, and property added due to
35geographic boundary changes, will provide the same ad valorem
36tax revenue for each taxing authority as was levied during the
37prior year. It is the rate that shall be subject to any cap in
38growth or increase in ad valorem revenues established by county
39charter. In preparing their respective budgets for submittal to
40the county commission, and notwithstanding any other provision
41of law, constitutional and charter officers are required to
42comply with any cap in growth established by county charter when
43submitting their respective budgets to the county commission.
44     (3)  Any county which, through a municipal service taxing
45unit, provides services or facilities of the kind or type
46commonly provided by municipalities, may levy, in addition to
47the millages otherwise provided in this section, against real
48property and tangible personal property within each such
49municipal service taxing unit an ad valorem tax millage not in
50excess of 10 mills, or an amount specified in the ordinance
51establishing the municipal service taxing unit, if any,
52whichever is less, to pay for such services or facilities
53provided with the funds obtained through such levy within such
54municipal service taxing unit.
55     Section 2.  This act shall take effect January 1, 2006.

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