| 1 | Representative Reagan offered the following: |
| 2 |
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| 3 | Amendment (with title amendment) |
| 4 | Remove lines 549-698 and insert: |
| 5 | (2)(a) Except as provided in subsection (4), the maximum |
| 6 | millage rate that a county, municipal service taxing unit of |
| 7 | that county, or a special district dependent to that county may |
| 8 | levy by a majority vote of the governing body for the 2007-2008 |
| 9 | fiscal year shall be determined as follows: |
| 10 | 1. For any county of special financial concern for which |
| 11 | the compound annual growth rate in total county ad valorem taxes |
| 12 | levied, as defined in s. 200.001, per capita from fiscal year |
| 13 | 2001-2002 to fiscal year 2006-2007 was no more than 5 percent, |
| 14 | 100 percent of the rolled-back rate, as calculated under s. |
| 15 | 200.065; |
| 16 | 2. For any county not included in subparagraph 1. for |
| 17 | which the compound annual growth in total county ad valorem |
| 18 | taxes levied, as defined in s. 200.001, per capita from fiscal |
| 19 | year 2001-2002 to fiscal year 2006-2007 was no more than 7 |
| 20 | percent or, notwithstanding subparagraphs 3., 4., and 5., any |
| 21 | county that is a county of special financial concern not |
| 22 | included in subparagraph 1., 97 percent of the rolled-back rate, |
| 23 | as calculated under s. 200.065; |
| 24 | 3. For any county for which the compound annual growth in |
| 25 | total county ad valorem taxes levied, as defined in s. 200.001, |
| 26 | per capita from fiscal year 2001-2002 to fiscal year 2006-2007 |
| 27 | was greater than 7 percent but no more than 9 percent, 95 |
| 28 | percent of the rolled-back rate, as calculated under s. 200.065; |
| 29 | 4. For any county for which the compound annual growth in |
| 30 | total county ad valorem taxes levied, as defined in s. 200.001, |
| 31 | per capita from fiscal year 2001-2002 to fiscal year 2006-2007 |
| 32 | was greater than 9 percent but no more than 11 percent, 93 |
| 33 | percent of the rolled-back rate, as calculated under s. 200.065; |
| 34 | or |
| 35 | 5. For any county for which the compound annual growth in |
| 36 | total county ad valorem taxes levied, as defined in s. 200.001, |
| 37 | per capita from fiscal year 2001-2002 to fiscal year 2006-2007 |
| 38 | was greater than 11 percent, 91 percent of the rolled-back rate, |
| 39 | as calculated under s. 200.065. |
| 40 | (b) The maximum millage rate that may be levied under |
| 41 | paragraph (a) may be increased to: |
| 42 | 1. The rolled-back rate, as calculated under s. 200.065, |
| 43 | if approved by a two-thirds vote of the governing body of the |
| 44 | county or special district dependent thereto; or |
| 45 | 2. The nonvoted millage rate that was levied in the 2006- |
| 46 | 2007 fiscal year, if approved by a unanimous vote of the |
| 47 | governing body of the county or special district dependent |
| 48 | thereto. |
| 49 | (c) Upon approval of a maximum rate as provided in |
| 50 | paragraph (b), a higher rate may be levied if approved by a |
| 51 | referendum of the voters. |
| 52 | (3)(a) The maximum millage rate that a municipality or a |
| 53 | special district dependent to a municipality may levy by a |
| 54 | majority vote of the governing body for the 2007-2008 fiscal |
| 55 | year shall be determined as follows: |
| 56 | 1. For any municipality for which the compound annual |
| 57 | growth in total municipal ad valorem taxes levied, as defined in |
| 58 | s. 200.001, per capita from fiscal year 2001-2002 to fiscal year |
| 59 | 2006-2007 was no more than 6 percent or, for a municipality that |
| 60 | first levied ad valorem taxes in the 2002-2003 fiscal year, 100 |
| 61 | percent of the rolled-back rate, as calculated under s. 200.065; |
| 62 | 2. For any municipality for which the compound annual |
| 63 | growth in total municipal ad valorem taxes levied, as defined in |
| 64 | s. 200.001, per capita from fiscal year 2001-2002 to fiscal year |
| 65 | 2006-2007 was greater than 6 percent but no more than 7.5 |
| 66 | percent or, notwithstanding subparagraphs 3., 4., and 5., any |
| 67 | municipality that is a municipality of special financial concern |
| 68 | not included in subparagraph 1., 97 percent of the rolled-back |
| 69 | rate, as calculated under s. 200.065; |
| 70 | 3. For any municipality for which the compound annual |
| 71 | growth in total municipal ad valorem taxes levied, as defined in |
| 72 | s. 200.001, per capita from fiscal year 2001-2002 to fiscal year |
| 73 | 2006-2007 was greater than 7.5 percent but no more than 10.5 |
| 74 | percent, 95 percent of the rolled-back rate, as calculated under |
| 75 | s. 200.065; |
| 76 | 4. For any municipality for which the compound annual |
| 77 | growth in total municipal ad valorem taxes levied, as defined in |
| 78 | s. 200.001, per capita from fiscal year 2001-2002 to fiscal year |
| 79 | 2006-2007 was greater than 10.5 percent but no more than 12.4 |
| 80 | percent, 93 percent of the rolled-back rate, as calculated under |
| 81 | s. 200.065; or |
| 82 | 5. For any municipality for which the compound annual |
| 83 | growth in total municipal ad valorem taxes levied, as defined in |
| 84 | s. 200.001, per capita from fiscal year 2001-2002 to fiscal year |
| 85 | 2006-2007 was greater than 12.4 percent, 91 percent of the |
| 86 | rolled-back rate, as calculated under s. 200.065. |
| 87 | (b) The maximum millage rate that may be levied under |
| 88 | paragraph (a) may be increased to: |
| 89 | 1. The rolled-back rate, as calculated under s. 200.065, |
| 90 | if approved by a two-thirds vote of the governing body of the |
| 91 | municipality or special district dependent thereto; or |
| 92 | 2. The nonvoted millage rate that was levied in the 2006- |
| 93 | 2007 fiscal year, if approved by a unanimous vote of the |
| 94 | governing body of the municipality or special district dependent |
| 95 | thereto. |
| 96 | (c) Upon approval of a maximum rate as provided in |
| 97 | paragraph (b), a higher rate may be levied if approved by a |
| 98 | referendum of the voters. |
| 99 | (4) The maximum millage rate that an independent special |
| 100 | district or a municipal service taxing unit formed to provide |
| 101 | emergency medical or fire rescue services may levy by a majority |
| 102 | vote of the governing body for the 2007-2008 fiscal year is 97 |
| 103 | percent of the rolled-back rate, as calculated under s. 200.065. |
| 104 | The property taxes levied from fiscal year 2001-2002 to fiscal |
| 105 | year 2006-2007 for a municipal service taxing unit formed to |
| 106 | provide emergency medical or fire rescue services shall not be |
| 107 | included in the total county ad valorem taxes levied for the |
| 108 | purposes of the calculation of the millage rate of a county |
| 109 | pursuant to subsection (2). |
| 110 | (a) The maximum millage rate specified in this subsection |
| 111 | may be increased to the rolled-back rate if approved by a two- |
| 112 | thirds vote of the governing body of the independent special |
| 113 | district or municipal service taxing unit formed to provide |
| 114 | emergency medical or fire rescue services. |
| 115 | (b) The maximum millage rate specified in this subsection |
| 116 | may be increased to the nonvoted millage rate that was levied in |
| 117 | the 2006-2007 fiscal year, if approved by a unanimous vote of |
| 118 | the governing body of the independent special district or |
| 119 | municipal service taxing unit formed to provide emergency |
| 120 | medical or fire rescue services. |
| 121 | (c) Upon approval of a maximum rate in paragraph (b), a |
| 122 | higher rate may be levied if approved by a referendum of the |
| 123 | voters. |
| 124 | (5) In the 2008-2009 fiscal year, a county, municipal |
| 125 | service taxing units of that county, and special districts |
| 126 | dependent to that county; a municipality and special districts |
| 127 | dependent to that municipality; and an independent special |
| 128 | district may levy a maximum millage determined as follows: |
| 129 | (a) The maximum millage rate that may be levied shall be |
| 130 | the rolled-back rate calculated pursuant to s. 200.065 and |
| 131 | adjusted for growth in per capita Florida personal income, |
| 132 | except that ad valorem tax revenue levied in the 2007-2008 |
| 133 | fiscal year shall be reduced by any tax revenue resulting from a |
| 134 | millage rate approved by a super majority vote of the governing |
| 135 | board of the taxing authority in excess of the maximum rate that |
| 136 | could have been levied by a majority vote as provided in this |
| 137 | section. |
| 138 | (b) A rate of not more than 110 percent of the rate in |
| 139 | paragraph (a) may be levied if approved by a two-thirds vote of |
| 140 | the governing body. |
| 141 | (c) A rate in excess of the millage rate allowed in |
| 142 | paragraph (b) may be levied if approved by a unanimous vote of |
| 143 | the governing body or if approved by a referendum of the voters. |
| 144 | (6) Any county or municipality that is in violation of |
| 145 | this section shall forfeit the distribution of the local |
| 146 | government half-cent sales tax revenues during the 12 months |
| 147 | following a determination of noncompliance by the Department of |
| 148 | Revenue, subject to the conditions provided in ss. 200.065 and |
| 149 | 218.63. |
| 150 | (7) On or before July 13, 2007, the executive director of |
| 151 | the Department of Revenue, after consultation with the Revenue |
| 152 | Estimating Conference, shall determine and publish on the |
| 153 | Department of Revenue's website and in the next available issue |
| 154 | of the Florida Administrative Weekly the compound annual growth |
| 155 | rate in per capita property tax levies for each county, |
| 156 | municipality, and municipal service taxing unit formed to |
| 157 | provide emergency medical or fire rescue services, exclusive of |
| 158 | voted levies, calculated from fiscal year 2001-2002 through |
| 159 | fiscal year 2006-2007, based on the April 1 official population |
| 160 | estimates of 2001 and 2006, respectively, for each jurisdiction |
| 161 | pursuant to s. 186.901, exclusive of inmate and patient |
| 162 | populations. The determination and publication made pursuant to |
| 163 | this subsection is not subject to the provisions of chapter 120. |
| 164 | (8) The millage rate of a county or municipality, |
| 165 | municipal service taxing unit of that county, except a municipal |
| 166 | service taxing unit formed to provide emergency medical or fire |
| 167 | rescue services, and any special |
| 168 |
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| 169 | ======= T I T L E A M E N D M E N T ======= |
| 170 | Between lines 45 and 46, insert: |
| 171 | providing exceptions; |