Senate Bill sb1746
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Florida Senate - 2007 SB 1746
By Senator Gaetz
4-1290A-07
1 A bill to be entitled
2 An act relating to ad valorem millage rates;
3 amending s. 200.065, F.S.; providing for an
4 annual adjustment to the rolled-back millage
5 rate; amending ss. 200.071 and 200.081, F.S.;
6 providing for a limitation on the millage rate
7 levied by counties and municipalities that
8 participate in state revenue sharing; creating
9 s. 200.082, F.S.; limiting independent special
10 districts to the rolled-back millage rate;
11 amending s. 218.23, F.S.; providing additional
12 certification requirements for a local
13 government to be eligible to receive state
14 revenue-sharing funds; providing an effective
15 date.
16
17 Be It Enacted by the Legislature of the State of Florida:
18
19 Section 1. Subsection (1) of section 200.065, Florida
20 Statutes, is amended to read:
21 200.065 Method of fixing millage.--
22 (1) Upon completing completion of the assessment of
23 all property pursuant to s. 193.023, the property appraiser
24 shall certify to each taxing authority the taxable value of
25 the property within the jurisdiction of the taxing authority.
26 This certification shall include a copy of the statement
27 required to be submitted under s. 195.073(3) to the, as
28 applicable to that taxing authority. The form on which the
29 certification is made shall include instructions to each
30 taxing authority describing the proper method of computing a
31 millage rate which, exclusive of new construction, additions
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Florida Senate - 2007 SB 1746
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1 to structures, deletions, increases in the value of
2 improvements that have undergone a substantial rehabilitation
3 to improvements that increase which increased the assessed
4 value of such improvements by at least 100 percent, and
5 property added due to geographic boundary changes, will
6 provide the same ad valorem tax revenue for each taxing
7 authority as was levied during the prior year. The resulting
8 millage rate shall be adjusted by a factor, published annually
9 by the Department of Revenue and based on the Implicit Price
10 Deflators for Gross Domestic Product, State and Local
11 Government Consumption Expenditures and Gross Investment, as
12 determined by the Bureau of Economic Analysis of the United
13 States Department of Commerce, or successor reports, to
14 account for increases or decreases in costs to local
15 governments for goods and services typically purchased by such
16 governments. That adjusted millage rate shall be known as the
17 "rolled-back rate." The property appraiser shall send this
18 information provided pursuant to this subsection shall also be
19 sent to the tax collector by the property appraiser at the
20 same time it is sent to each taxing authority.
21 Section 2. Section 200.071, Florida Statutes, is
22 amended to read:
23 200.071 Limitation of Millage limitation; counties.--
24 (1) Except for voted levies, or as otherwise provided
25 herein, no ad valorem tax millage shall be levied against real
26 property and tangible personal property by counties may not
27 exceed in excess of 10 mills, except for voted levies.
28 (1) As a condition of participation in state revenue
29 sharing under part II of chapter 218, ad valorem millage shall
30 be limited to the rolled-back rate calculated under s.
31 200.065(1), subject to any adjustments allowed by s.
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Florida Senate - 2007 SB 1746
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1 200.065(5) or (10), unless otherwise approved by a super
2 majority vote of the governing body of the county.
3 (2) If The board of county commissioners shall, in the
4 event the sum of the proposed millage for the county and
5 dependent districts therein is more than the maximum allowed
6 hereunder, the board of county commissioners shall reduce the
7 millage to be levied for county officers, departments,
8 divisions, commissions, authorities, and dependent special
9 districts so as not to exceed the maximum millage provided
10 under this section or s. 200.091.
11 (3) Any county that which, through a municipal service
12 taxing unit, provides services or facilities of the kind or
13 type commonly provided by municipalities, may levy, in
14 addition to the millages otherwise provided in this section,
15 against real property and tangible personal property within
16 each such municipal service taxing unit an ad valorem tax
17 millage not in excess of 10 mills to pay for such services or
18 facilities provided with the funds obtained through such levy
19 within such municipal service taxing unit.
20 Section 3. Section 200.081, Florida Statutes, is
21 amended to read:
22 200.081 Millage limitation; municipalities.--Except
23 for voted levies, No municipality shall levy ad valorem
24 millage levied taxes against real property and tangible
25 personal property by municipalities may not exceed in excess
26 of 10 mills, except for voted levies. However, as a condition
27 of participation in state revenue sharing under part II of
28 chapter 218, ad valorem millage shall be limited to the
29 rolled-back rate calculated under s. 200.065(1), subject to
30 any adjustments allowed by s. 200.065(5) or (10), unless
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Florida Senate - 2007 SB 1746
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1 otherwise approved by a super majority vote of the governing
2 body of the municipality.
3 Section 4. Section 200.082, Florida Statutes, is
4 created to read:
5 200.082 Millage limitation; independent special
6 districts.--Except for voted levies, ad valorem millage levied
7 by an independent special district against real property and
8 tangible personal property shall be limited to the rolled-back
9 rate calculated under s. 200.065(1), subject to any
10 adjustments allowed by s. 200.065(5) or (10), unless otherwise
11 approved by a super majority vote of the governing body of the
12 independent special district.
13 Section 5. Subsection (1) of section 218.23, Florida
14 Statutes, is amended to read:
15 218.23 Revenue sharing with units of local
16 government.--
17 (1) To be eligible to participate in revenue sharing
18 beyond the minimum entitlement in any fiscal year, a unit of
19 local government is required to have:
20 (a) Reported its finances for its most recently
21 completed fiscal year to the Department of Financial Services,
22 under pursuant to s. 218.32.
23 (b) Made provisions for annual postaudits of its
24 financial accounts in accordance with provisions of law.
25 (c) Levied, as shown on its most recent financial
26 report pursuant to s. 218.32, ad valorem taxes, exclusive of
27 taxes levied for debt service or other special millages
28 authorized by the voters, to produce the revenue equivalent to
29 a millage rate of 3 mills on the dollar based on the 1973
30 taxable values as certified by the property appraiser under
31 pursuant to s. 193.122(2) or, in order to produce revenue
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1 equivalent to that which would otherwise be produced by such
2 3-mill ad valorem tax, to have received a remittance from the
3 county pursuant to s. 125.01(6)(a), collected an occupational
4 license tax or a utility tax, levied an ad valorem tax, or
5 received revenue from any combination of these four sources.
6 If a new municipality is incorporated, the provisions of this
7 paragraph shall apply to the taxable values for the year of
8 incorporation as certified by the property appraiser. This
9 paragraph requires only a minimum amount of revenue to be
10 raised from the ad valorem tax, the occupational license tax,
11 and the utility tax. It does not require a minimum millage
12 rate.
13 (d) Certified that persons in its employ as law
14 enforcement officers, as defined in s. 943.10(1), meet the
15 qualifications for employment as established by the Criminal
16 Justice Standards and Training Commission; that its salary
17 structure and salary plans meet the provisions of chapter 943;
18 and that no law enforcement officer is compensated for his or
19 her services at an annual salary rate of less than $6,000.
20 However, the department may waive the minimum law enforcement
21 officer salary requirement if a city or county certifies that
22 it is levying ad valorem taxes at 10 mills.
23 (e) Certified that persons in its employ as
24 firefighters, as defined in s. 633.30(1), meet the
25 qualification for employment as established by the Division of
26 State Fire Marshal pursuant to the provisions of ss. 633.34
27 and 633.35 and that the provisions of s. 633.382 have been
28 met.
29 (f) Certified that each dependent special district
30 that is budgeted separately from the general budget of the
31 local governing authority has met the provisions for annual
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1 postaudit of its financial accounts in accordance with the
2 provisions of law.
3
4 Additionally, To receive its share of revenue sharing funds, a
5 unit of local government shall certify to the department of
6 Revenue that the requirements of ss. s. 200.065, 200.071, and
7 200.081 if applicable, were met. The certification shall be
8 made annually within 30 days after of adoption of an ordinance
9 or resolution establishing a final property tax levy or, if no
10 property tax is levied, not later than November 1. The
11 portion of revenue sharing funds which, pursuant to this part,
12 would otherwise be distributed to a unit of local government
13 which has not certified compliance or has otherwise failed to
14 meet the requirements of s. 200.065 shall be deposited in the
15 General Revenue Fund for the 12 months following a
16 determination of noncompliance by the department.
17 Section 6. This act shall take effect July 1, 2007.
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20 SENATE SUMMARY
21 Provides a factor for adjusting the rolled-back millage
rate to account for increases or decreases in local
22 government costs. Limits counties and municipalities that
want to participate in state revenue sharing to the
23 rolled-back millage rates. Imposes a rolled-back millage
rate on independent special districts. Requires local
24 governments to certify that they have applied rolled-back
millage rates in order to receive state revenue-sharing
25 funds.
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