| 1 | Representative(s) Cannon offered the following: |
| 2 |
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| 3 | Amendment (with title amendment) |
| 4 | Remove line(s) 549-716, and insert: |
| 5 | (2)(a) The maximum millage rate that a county, a municipal |
| 6 | service taxing unit of that county, or a special district |
| 7 | dependent to that county may levy by a majority vote of the |
| 8 | governing body for the 2007-2008 fiscal year shall be determined |
| 9 | 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 | 5. For any county for which the compound annual growth in |
| 35 | total county ad valorem taxes levied, as defined in s. 200.001, |
| 36 | per capita from fiscal year 2001-2002 to fiscal year 2006-2007 |
| 37 | was greater than 11 percent, 91 percent of the rolled-back rate, |
| 38 | as calculated under s. 200.065; or |
| 39 | 6. For a county authorized to levy a county public |
| 40 | hospital surtax under s. 212.055, the maximum millage rate shall |
| 41 | exclude the revenues required to be contributed to the county |
| 42 | public general hospital for the purposes of making the maximum |
| 43 | millage rate calculation, but shall be added back to the maximum |
| 44 | millage rate allowed after the applicable percentage of the |
| 45 | rolled-back rate as provided in subparagraphs 1. through 5. has |
| 46 | been applied. |
| 47 | (b) The maximum millage rate that may be levied under |
| 48 | paragraph (a) may be increased to: |
| 49 | 1. The rolled-back rate, as calculated under s. 200.065, |
| 50 | if approved by a two-thirds vote of the governing body of the |
| 51 | county or special district dependent thereto; or |
| 52 | 2. The nonvoted millage rate that was levied in the 2006- |
| 53 | 2007 fiscal year, if approved by a unanimous vote of the |
| 54 | governing body of the county or special district dependent |
| 55 | thereto. |
| 56 | (c) Upon approval of a maximum rate as provided in |
| 57 | paragraph (b), a higher rate may be levied if approved by a |
| 58 | referendum of the voters. |
| 59 | (3)(a) The maximum millage rate that a municipality or a |
| 60 | special district dependent to a municipality may levy by a |
| 61 | majority vote of the governing body for the 2007-2008 fiscal |
| 62 | year shall be determined as follows: |
| 63 | 1. For any municipality for which the compound annual |
| 64 | growth in total municipal ad valorem taxes levied, as defined in |
| 65 | s. 200.001, per capita from fiscal year 2001-2002 to fiscal year |
| 66 | 2006-2007 was no more than 6 percent, or, for a municipality |
| 67 | that first levied ad valorem taxes in the 2002-2003 fiscal year, |
| 68 | 100 percent of the rolled-back rate, as calculated under s. |
| 69 | 200.065; |
| 70 | 2. 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 6 percent but no more than 7.5 |
| 74 | percent, or, notwithstanding subparagraphs 3., 4., and 5., any |
| 75 | municipality that is a municipality of special financial concern |
| 76 | not included in subparagraph 1., 97 percent of the rolled-back |
| 77 | rate, as calculated under s. 200.065; |
| 78 | 3. For any municipality for which the compound annual |
| 79 | growth in total municipal ad valorem taxes levied, as defined in |
| 80 | s. 200.001, per capita from fiscal year 2001-2002 to fiscal year |
| 81 | 2006-2007 was greater than 7.5 percent but no more than 10.5 |
| 82 | percent, 95 percent of the rolled-back rate, as calculated under |
| 83 | s. 200.065; |
| 84 | 4. For any municipality for which the compound annual |
| 85 | growth in total municipal ad valorem taxes levied, as defined in |
| 86 | s. 200.001, per capita from fiscal year 2001-2002 to fiscal year |
| 87 | 2006-2007 was greater than 10.5 percent but no more than 12.4 |
| 88 | percent, 93 percent of the rolled-back rate, as calculated under |
| 89 | s. 200.065; or |
| 90 | 5. For any municipality for which the compound annual |
| 91 | growth in total municipal ad valorem taxes levied, as defined in |
| 92 | s. 200.001, per capita from fiscal year 2001-2002 to fiscal year |
| 93 | 2006-2007 was greater than 12.4 percent, 91 percent of the |
| 94 | rolled-back rate, as calculated under s. 200.065. |
| 95 | (b) The maximum millage rate that may be levied under |
| 96 | paragraph (a) may be increased to: |
| 97 | 1. The rolled-back rate, as calculated under s. 200.065, |
| 98 | if approved by a two-thirds vote of the governing body of the |
| 99 | municipality or special district dependent thereto; or |
| 100 | 2. The nonvoted millage rate that was levied in the 2006- |
| 101 | 2007 fiscal year, if approved by a unanimous vote of the |
| 102 | governing body of the municipality or special district dependent |
| 103 | thereto. |
| 104 | (c) Upon approval of a maximum rate as provided in |
| 105 | paragraph (b), a higher rate may be levied if approved by a |
| 106 | referendum of the voters. |
| 107 | (4) The maximum millage rate that an independent special |
| 108 | district may levy by a majority vote of the governing body for |
| 109 | the 2007-2008 fiscal year is 97 percent of the rolled-back rate, |
| 110 | as calculated under s. 200.065. |
| 111 | (a) The maximum millage rate specified in this subsection |
| 112 | may be increased to the rolled-back rate if approved by a two- |
| 113 | thirds vote of the governing body of the independent special |
| 114 | district. |
| 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. |
| 119 | (c) Upon approval of a maximum rate in paragraph (b), a |
| 120 | higher rate may be levied if approved by a referendum of the |
| 121 | voters. |
| 122 | (5) In the 2008-2009 fiscal year, a county, municipal |
| 123 | service taxing units of that county, and special districts |
| 124 | dependent to that county; a municipality and special districts |
| 125 | dependent to that municipality; and an independent special |
| 126 | district may levy a maximum millage determined as follows: |
| 127 | (a) The maximum millage rate that may be levied shall be |
| 128 | the rolled-back rate calculated pursuant to s. 200.065 and |
| 129 | adjusted for growth in per capita Florida personal income, |
| 130 | except that ad valorem tax revenue levied in the 2007-2008 |
| 131 | fiscal year shall be reduced by any tax revenue resulting from a |
| 132 | millage rate approved by a super majority vote of the governing |
| 133 | board of the taxing authority in excess of the maximum rate that |
| 134 | could have been levied by a majority vote as provided in this |
| 135 | section. For a county authorized to levy a county public |
| 136 | hospital surtax under s. 212.055, the maximum millage rate shall |
| 137 | exclude the revenues required to be contributed to the county |
| 138 | public general hospital for the purposes of making the maximum |
| 139 | millage rate calculation, but shall be added back to the maximum |
| 140 | millage rate allowed after the applicable percentage of the |
| 141 | rolled-back rate as provided in subparagraphs (2)(a)1. through |
| 142 | 5. has been applied. |
| 143 | (b) A rate of not more than 110 percent of the rate in |
| 144 | paragraph (a) may be levied if approved by a two-thirds vote of |
| 145 | the governing body. |
| 146 | (c) A rate in excess of the millage rate allowed in |
| 147 | paragraph (b) may be levied if approved by a unanimous vote of |
| 148 | the governing body or if approved by a referendum of the voters. |
| 149 | (6) Any county or municipality that is in violation of |
| 150 | this section shall forfeit the distribution of the local |
| 151 | government half-cent sales tax revenues during the 12 months |
| 152 | following a determination of noncompliance by the Department of |
| 153 | Revenue, subject to the conditions provided in ss. 200.065 and |
| 154 | 218.63. |
| 155 | (7) On or before July 13, 2007, the executive director of |
| 156 | the Department of Revenue, after consultation with the Revenue |
| 157 | Estimating Conference, shall determine and publish on the |
| 158 | Department of Revenue's website and in the next available issue |
| 159 | of the Florida Administrative Weekly the compound annual growth |
| 160 | rate in per capita property tax levies for each county and |
| 161 | municipality, exclusive of voted levies, calculated from fiscal |
| 162 | year 2001-2002 through fiscal year 2006-2007, based on the April |
| 163 | 1 official population estimates of 2001 and 2006, respectively, |
| 164 | for each jurisdiction pursuant to s. 186.901, exclusive of |
| 165 | inmate and patient populations. The determination and |
| 166 | publication made pursuant to this subsection is not subject to |
| 167 | the provisions of chapter 120. |
| 168 | (8) The millage rate of a county or municipality, |
| 169 | municipal service taxing unit of that county, and any special |
| 170 | district dependent to that county or municipality may exceed in |
| 171 | any year the maximum millage rate calculated pursuant to this |
| 172 | section if the total county ad valorem taxes levied or total |
| 173 | municipal ad valorem taxes levied, as defined in s. 200.001, do |
| 174 | not exceed the maximum total county ad valorem taxes levied or |
| 175 | maximum total municipal ad valorem taxes levied, as defined in |
| 176 | s. 200.001, respectively. Voted millage, as defined in s. |
| 177 | 200.001, and taxes levied by a municipality or independent |
| 178 | special district that has levied ad valorem taxes for less than |
| 179 | 5 years are not subject to the limitation on millage rates |
| 180 | provided by this section. Total taxes levied may exceed the |
| 181 | maximum calculated pursuant to this section as a result of an |
| 182 | increase in taxable value above that certified in s. 200.065(1) |
| 183 | if such increase is less than the percentage amounts contained |
| 184 | in s. 200.065(6); however, if such increase in taxable value |
| 185 | exceeds the percentage amounts contained in s. 200.065(6), |
| 186 | millage rates subject to this section must be reduced so that |
| 187 | total taxes levied do not exceed the maximum. Any unit of |
| 188 | government operating under a home rule charter adopted pursuant |
| 189 | to ss. 10, 11, and 24, Art. VIII of the State Constitution of |
| 190 | 1885, as preserved by s. 6(e), Art. VIII of the State |
| 191 | Constitution of 1968, which is granted the authority in the |
| 192 | State Constitution to exercise all the powers conferred now or |
| 193 | hereafter by general law upon municipalities and which exercises |
| 194 | such powers in the unincorporated area shall be recognized as a |
| 195 | municipality under this section. |
| 196 |
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| 197 |
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| 198 | ======= T I T L E A M E N D M E N T ======= |
| 199 | Between lines 45 and 46, insert: |
| 200 | providing an exception for calculating the rolled-back rate for |
| 201 | certain counties; providing that certain units of government are |
| 202 | recognized as municipalities; |