| 1 | A bill to be entitled |
| 2 | An act relating to property tax administration; amending |
| 3 | s. 218.63, F.S.; prohibiting certain local governments |
| 4 | from participating in the local government half-cent sales |
| 5 | tax under certain circumstances; providing a methodology |
| 6 | for calculating a maximum millage rate for such local |
| 7 | governments under certain circumstances; amending s. |
| 8 | 200.065, F.S.; requiring a certification form to contain |
| 9 | certain millage rate computation instructions relating to |
| 10 | loss of eligibility to participate in the local government |
| 11 | half-cent sales tax; specifying a required vote to adopt a |
| 12 | certain millage rate; requiring the Department of Revenue |
| 13 | to employ the Usability Center at Florida State University |
| 14 | for certain property tax and non-ad valorem assessment |
| 15 | notice study purposes; providing study requirements; |
| 16 | specifying notice requirements; requiring a report to the |
| 17 | Governor and Legislature; providing an appropriation; |
| 18 | providing an effective date. |
| 19 |
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| 20 | Be It Enacted by the Legislature of the State of Florida: |
| 21 |
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| 22 | Section 1. Subsection (3) is added to section 218.63, |
| 23 | Florida Statutes, to read: |
| 24 | 218.63 Participation requirements.-- |
| 25 | (3)(a) If a unit of local government levies in any year a |
| 26 | millage rate, not including any millage levied pursuant to a |
| 27 | referendum held in that year, in excess of the maximum millage |
| 28 | rate as calculated in paragraph (b), that unit of local |
| 29 | government may not participate in the local government half-cent |
| 30 | sales tax during the next state fiscal year. |
| 31 | (b) The maximum millage rate under paragraph (a) shall be |
| 32 | calculated as the rolled-back rate as defined in s. 200.065, |
| 33 | adjusted by the sum of the percentage change in the Consumer |
| 34 | Price Index for all urban consumers, U.S. City Average, all |
| 35 | items 1967=100, or successor reports for the preceding calendar |
| 36 | year as initially reported by the United States Department of |
| 37 | Labor, Bureau of Labor Statistics, plus 3 percentage points. |
| 38 | Section 2. Subsection (1) and paragraph (e) of subsection |
| 39 | (2) of section 200.065, Florida Statutes, are amended to read: |
| 40 | 200.065 Method of fixing millage.-- |
| 41 | (1) Upon completion of the assessment of all property |
| 42 | pursuant to s. 193.023, the property appraiser shall certify to |
| 43 | each taxing authority the taxable value within the jurisdiction |
| 44 | of the taxing authority. This certification shall include a copy |
| 45 | of the statement required to be submitted under s. 195.073(3), |
| 46 | as applicable to that taxing authority. The form on which the |
| 47 | certification is made shall include instructions to each taxing |
| 48 | authority describing the proper method of computing a millage |
| 49 | rate which, exclusive of new construction, additions to |
| 50 | structures, deletions, increases in the value of improvements |
| 51 | that have undergone a substantial rehabilitation which increased |
| 52 | the assessed value of such improvements by at least 100 percent, |
| 53 | and property added due to geographic boundary changes, will |
| 54 | provide the same ad valorem tax revenue for each taxing |
| 55 | authority as was levied during the prior year. That millage rate |
| 56 | shall be known as the "rolled-back rate." The form must also |
| 57 | include instructions to each taxing authority describing the |
| 58 | proper method of computing a millage rate that would result in a |
| 59 | loss of eligibility to participate in the local government half- |
| 60 | cent sales tax under s. 218.63, if applicable. The information |
| 61 | provided pursuant to this subsection shall also be sent to the |
| 62 | tax collector by the property appraiser at the time it is sent |
| 63 | to each taxing authority. |
| 64 | (2) No millage shall be levied until a resolution or |
| 65 | ordinance has been approved by the governing board of the taxing |
| 66 | authority which resolution or ordinance must be approved by the |
| 67 | taxing authority according to the following procedure: |
| 68 | (e)1. In the hearings required pursuant to paragraphs (c) |
| 69 | and (d), the first substantive issue discussed shall be the |
| 70 | percentage increase in millage over the rolled-back rate |
| 71 | necessary to fund the budget, if any, and the specific purposes |
| 72 | for which ad valorem tax revenues are being increased. During |
| 73 | such discussion, the governing body shall hear comments |
| 74 | regarding the proposed increase and explain the reasons for the |
| 75 | proposed increase over the rolled-back rate. The general public |
| 76 | shall be allowed to speak and to ask questions prior to adoption |
| 77 | of any measures by the governing body. The governing body shall |
| 78 | adopt its tentative or final millage rate prior to adopting its |
| 79 | tentative or final budget. A majority plus one vote of the |
| 80 | governing body shall be required to adopt a tentative or final |
| 81 | millage rate in excess of the maximum millage rate set forth in |
| 82 | s. 218.63(3)(b). |
| 83 | 2. These hearings shall be held after 5 p.m. if scheduled |
| 84 | on a day other than Saturday. No hearing shall be held on a |
| 85 | Sunday. The county commission shall not schedule its hearings on |
| 86 | days scheduled for hearings by the school board. The hearing |
| 87 | dates scheduled by the county commission and school board shall |
| 88 | not be utilized by any other taxing authority within the county |
| 89 | for its public hearings. A multicounty taxing authority shall |
| 90 | make every reasonable effort to avoid scheduling hearings on |
| 91 | days utilized by the counties or school districts within its |
| 92 | jurisdiction. Tax levies and budgets for dependent special |
| 93 | taxing districts shall be adopted at the hearings for the taxing |
| 94 | authority to which such districts are dependent, following such |
| 95 | discussion and adoption of levies and budgets for the superior |
| 96 | taxing authority. A taxing authority may adopt the tax levies |
| 97 | for all of its dependent special taxing districts, and may adopt |
| 98 | the budgets for all of its dependent special taxing districts, |
| 99 | by a single unanimous vote. However, if a member of the general |
| 100 | public requests that the tax levy or budget of a dependent |
| 101 | special taxing district be separately discussed and separately |
| 102 | adopted, the taxing authority shall discuss and adopt that tax |
| 103 | levy or budget separately. If, due to circumstances beyond the |
| 104 | control of the taxing authority, the hearing provided for in |
| 105 | paragraph (d) is recessed, the taxing authority shall publish a |
| 106 | notice in a newspaper of general paid circulation in the county. |
| 107 | The notice shall state the time and place for the continuation |
| 108 | of the hearing and shall be published at least 2 days but not |
| 109 | more than 5 days prior to the date the hearing will be |
| 110 | continued. |
| 111 | Section 3. The Department of Revenue shall hire the |
| 112 | Usability Center at Florida State University to perform a |
| 113 | usability study of the notice of proposed property taxes and |
| 114 | non-ad valorem assessments created under s. 200.069, Florida |
| 115 | Statutes. The study shall measure how effectively the current |
| 116 | notice conveys the information the notice is intended to convey |
| 117 | and, if the notice is judged ineffective, propose an alternative |
| 118 | method of conveying the information. The study shall be |
| 119 | completed, and copies of the final results shall be presented to |
| 120 | the Governor, the Speaker of the House of Representatives, and |
| 121 | the President of the Senate, by December 15, 2006. For the |
| 122 | purpose of this study, the list of information intended to be |
| 123 | conveyed by the notice shall include, but not be limited to: |
| 124 | (1) The just value of the subject property and how that |
| 125 | value has changed from the previous year. |
| 126 | (2) The taxable value of the subject property and how that |
| 127 | value has changed from the previous year. |
| 128 | (3) An accounting for the differences, such as exemptions, |
| 129 | between the just value and the taxable value. |
| 130 | (4) The identities of all taxing authorities that will be |
| 131 | levying taxes against the subject property. |
| 132 | (5) A measure of how much changes in the taxing |
| 133 | authorities' budgets are responsible for changing the taxes due |
| 134 | on the property. |
| 135 | (6) Information on where and when the property owner may |
| 136 | provide input on such budget changes. |
| 137 | (7) Information as to how a property owner may challenge |
| 138 | the assessment of the owner's property. |
| 139 | (8) Information regarding tax deferral, estimated tax |
| 140 | prepayment, and other programs intended to assist taxpayers. |
| 141 | (9) Any other information that the usability study finds |
| 142 | would assist taxpayers in better understanding the property tax |
| 143 | system and how the system affects their tax liability. |
| 144 | Section 4. The sum of $50,000 is appropriated from the |
| 145 | General Revenue Fund to the Department of Revenue for the |
| 146 | purpose of funding the usability study required under section 3. |
| 147 | Section 5. This act shall take effect upon becoming a law. |