Senate Bill sb0554

    Florida Senate - 2005                                   SB 554

    By Senator Haridopolos





    25-417-05

  1                      A bill to be entitled

  2         An act relating to property taxes; amending s.

  3         200.071, F.S.; authorizing counties to cap

  4         annual growth in ad valorem tax revenues by

  5         charter; providing requirements and

  6         limitations; providing an exception;

  7         prohibiting ad valorem tax levies by counties

  8         in excess of amounts specified in the county

  9         charter; prohibiting ad valorem tax levies by

10         counties through municipal service taxing units

11         in excess of amounts specified in the ordinance

12         establishing the unit; providing an effective

13         date.

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

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17         Section 1.  Subsections (1) and (3) of section 200.071,

18  Florida Statutes, are amended to read:

19         200.071  Limitation of millage; counties.--

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

21  valorem tax millage shall be levied against real property and

22  tangible personal property by counties in excess of 10 mills

23  or the amount specified in the county charter, whichever is

24  less, except for voted levies.

25         (b)  A county may cap, through a provision in its

26  charter, the annual growth in ad valorem tax revenues. Any

27  such cap may not restrict the annual growth at a rate below

28  the lesser of 3 percent or the Consumer Price Index as defined

29  in s. 193.155(1)(b). Any such cap specified in a county

30  charter must allow for the cap to be overcome by a finding of

31  necessity due to emergency or critical need by a

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    Florida Senate - 2005                                   SB 554
    25-417-05




 1  super-majority vote of the county commission. In applying the

 2  increase or growth cap, the county shall compute a millage

 3  rate that, exclusive of new construction, additions to

 4  structures, deletions, increases in the value of improvements

 5  that have undergone a substantial rehabilitation and that

 6  increased the assessed value of such improvements by at least

 7  100 percent, and property added due to geographic boundary

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

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

10  rate shall be subject to any cap in growth or increase or ad

11  valorem revenues established by county charter. In preparing a

12  budget for submittal to the county commission, and

13  notwithstanding any other provision of law contrary to this

14  section, each constitutional and charter officer shall comply

15  with any cap in growth established by the county.

16         (3)  Any county which, through a municipal service

17  taxing unit, provides services or facilities of the kind or

18  type commonly provided by municipalities, may levy, in

19  addition to the millages otherwise provided in this section,

20  against real property and tangible personal property within

21  each such municipal service taxing unit an ad valorem tax

22  millage not in excess of 10 mills, or the amount specified in

23  the ordinance establishing the municipal service taxing unit,

24  whichever is less, to pay for such services or facilities

25  provided with the funds obtained through such levy within such

26  municipal service taxing unit.

27         Section 2.  This act shall take effect January 1, 2006.

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    Florida Senate - 2005                                   SB 554
    25-417-05




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 2                          SENATE SUMMARY

 3    Authorizes a charter county to limit the annual growth of
      its ad valorem tax revenues by amendment to the charter.
 4    Prohibits a rate cap that is lower than 3 percent or the
      rate of the Consumer Price Index, whichever is less.
 5    Provides for the limitation to be overcome by certain
      findings and a super-majority vote of the county
 6    commission. Authorizes a county to limit the ad valorem
      tax millage within a municipal service taxing unit by
 7    ordinance.

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