Florida Senate - 2007 SENATOR AMENDMENT
Bill No. SB 2-B
Barcode 372622
CHAMBER ACTION
Senate House
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06/14/2007 02:21 PM .
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11 Senator Atwater moved the following amendment:
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13 Senate Amendment (with title amendment)
14 On page 20, line 17, through
15 page 25, line 17, delete those lines
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17 and insert:
18 (2)(a) Except as provided in subsection (4), the
19 maximum millage rate that a county, municipal service taxing
20 unit of that county, or a special district dependent to that
21 county may levy by a majority vote of the governing body for
22 the 2007-2008 fiscal year shall be determined as follows:
23 1. For any county of special financial concern for
24 which the compound annual growth rate in total county ad
25 valorem taxes levied, as defined in s. 200.001, per capita
26 from fiscal year 2001-2002 to fiscal year 2006-2007 was no
27 more than 5 percent, 100 percent of the rolled-back rate, as
28 calculated under s. 200.065;
29 2. For any county not included in subparagraph 1. for
30 which the compound annual growth in total county ad valorem
31 taxes levied, as defined in s. 200.001, per capita from fiscal
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Florida Senate - 2007 SENATOR AMENDMENT
Bill No. SB 2-B
Barcode 372622
1 year 2001-2002 to fiscal year 2006-2007 was no more than 7
2 percent, or, notwithstanding subparagraphs 3., 4., and 5., any
3 county that is a county of special financial concern not
4 included in subparagraph 1., 97 percent of the rolled-back
5 rate, as calculated under s. 200.065;
6 3. For any county for which the compound annual growth
7 in total county ad valorem taxes levied, as defined in s.
8 200.001, per capita from fiscal year 2001-2002 to fiscal year
9 2006-2007 was greater than 7 percent but no more than 9
10 percent, 95 percent of the rolled-back rate, as calculated
11 under s. 200.065;
12 4. For any county for which the compound annual growth
13 in total county ad valorem taxes levied, as defined in s.
14 200.001, per capita from fiscal year 2001-2002 to fiscal year
15 2006-2007 was greater than 9 percent but no more than 11
16 percent, 93 percent of the rolled-back rate, as calculated
17 under s. 200.065; or
18 5. For any county for which the compound annual growth
19 in total county ad valorem taxes levied, as defined in s.
20 200.001, per capita from fiscal year 2001-2002 to fiscal year
21 2006-2007 was greater than 11 percent, 91 percent of the
22 rolled-back rate, as calculated under s. 200.065.
23 (b) The maximum millage rate that may be levied under
24 paragraph (a) may be increased to:
25 1. The rolled-back rate, as calculated under s.
26 200.065, if approved by a two-thirds vote of the governing
27 body of the county or special district dependent thereto; or
28 2. The nonvoted millage rate that was levied in the
29 2006-2007 fiscal year, if approved by a unanimous vote of the
30 governing body of the county or special district dependent
31 thereto.
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Florida Senate - 2007 SENATOR AMENDMENT
Bill No. SB 2-B
Barcode 372622
1 (c) Upon approval of a maximum rate as provided in
2 paragraph (b), a higher rate may be levied if approved by a
3 referendum of the voters.
4 (3)(a) The maximum millage rate that a municipality or
5 a special district dependent to a municipality may levy by a
6 majority vote of the governing body for the 2007-2008 fiscal
7 year shall be determined as follows:
8 1. For any municipality for which the compound annual
9 growth in total municipal ad valorem taxes levied, as defined
10 in s. 200.001, per capita from fiscal year 2001-2002 to fiscal
11 year 2006-2007 was no more than 6 percent, or, for a
12 municipality that first levied ad valorem taxes in the
13 2002-2003 fiscal year, 100 percent of the rolled-back rate, as
14 calculated under s. 200.065;
15 2. For any municipality for which the compound annual
16 growth in total municipal ad valorem taxes levied, as defined
17 in s. 200.001, per capita from fiscal year 2001-2002 to fiscal
18 year 2006-2007 was greater than 6 percent but no more than 7.5
19 percent, or, notwithstanding subparagraphs 3., 4., and 5., any
20 municipality that is a municipality of special financial
21 concern not included in subparagraph 1., 97 percent of the
22 rolled-back rate, as calculated under s. 200.065;
23 3. For any municipality for which the compound annual
24 growth in total municipal ad valorem taxes levied, as defined
25 in s. 200.001, per capita from fiscal year 2001-2002 to fiscal
26 year 2006-2007 was greater than 7.5 percent but no more than
27 10.5 percent, 95 percent of the rolled-back rate, as
28 calculated under s. 200.065;
29 4. For any municipality for which the compound annual
30 growth in total municipal ad valorem taxes levied, as defined
31 in s. 200.001, per capita from fiscal year 2001-2002 to fiscal
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Florida Senate - 2007 SENATOR AMENDMENT
Bill No. SB 2-B
Barcode 372622
1 year 2006-2007 was greater than 10.5 percent but no more than
2 12.4 percent, 93 percent of the rolled-back rate, as
3 calculated under s. 200.065; or
4 5. For any municipality for which the compound annual
5 growth in total municipal ad valorem taxes levied, as defined
6 in s. 200.001, per capita from fiscal year 2001-2002 to fiscal
7 year 2006-2007 was greater than 12.4 percent, 91 percent of
8 the rolled-back rate, as calculated under s. 200.065.
9 (b) The maximum millage rate that may be levied under
10 paragraph (a) may be increased to:
11 1. The rolled-back rate, as calculated under s.
12 200.065, if approved by a two-thirds vote of the governing
13 body of the municipality or special district dependent
14 thereto; or
15 2. The nonvoted millage rate that was levied in the
16 2006-2007 fiscal year, if approved by a unanimous vote of the
17 governing body of the municipality or special district
18 dependent thereto.
19 (c) Upon approval of a maximum rate as provided in
20 paragraph (b), a higher rate may be levied if approved by a
21 referendum of the voters.
22 (4) The maximum millage rate that an independent
23 special district or a municipal service taxing unit formed to
24 provide emergency medical or fire rescue services may levy by
25 a majority vote of the governing body for the 2007-2008 fiscal
26 year is 97 percent of the rolled-back rate, as calculated
27 under s. 200.065. The property taxes levied from fiscal year
28 2001-2002 to fiscal year 2006-2007 for a municipal service
29 taxing unit formed to provide emergency medical or fire rescue
30 services shall not be included in the total county ad valorem
31 taxes levied for the purpose of calculating the millage rate
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Florida Senate - 2007 SENATOR AMENDMENT
Bill No. SB 2-B
Barcode 372622
1 of a county pursuant to subsection (2).
2 (a) The maximum millage rate specified in this
3 subsection may be increased to the rolled-back rate if
4 approved by a two-thirds vote of the governing body of the
5 independent special district or municipal service taxing unit
6 formed to provide emergency medical or fire rescue services.
7 (b) The maximum millage rate specified in this
8 subsection may be increased to the nonvoted millage rate that
9 was levied in the 2006-2007 fiscal year, if approved by a
10 unanimous vote of the governing body of the independent
11 special district or municipal service taxing unit formed to
12 provide emergency medical or fire rescue services.
13 (c) Upon approval of a maximum rate in paragraph (b),
14 a higher rate may be levied if approved by a referendum of the
15 voters.
16 (5) In the 2008-2009 fiscal year, a county, municipal
17 service taxing units of that county, and special districts
18 dependent to that county; a municipality and special districts
19 dependent to that municipality; and an independent special
20 district may levy a maximum millage determined as follows:
21 (a) The maximum millage rate that may be levied shall
22 be the rolled-back rate calculated pursuant to s. 200.065 and
23 adjusted for growth in per capita Florida personal income,
24 except that ad valorem tax revenue levied in the 2007-2008
25 fiscal year shall be reduced by any tax revenue resulting from
26 a millage rate approved by a super majority vote of the
27 governing board of the taxing authority in excess of the
28 maximum rate that could have been levied by a majority vote as
29 provided in this section.
30 (b) A rate of not more than 110 percent of the rate in
31 paragraph (a) may be levied if approved by a two-thirds vote
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Florida Senate - 2007 SENATOR AMENDMENT
Bill No. SB 2-B
Barcode 372622
1 of the governing body.
2 (c) A rate in excess of the millage rate allowed in
3 paragraph (b) may be levied if approved by a unanimous vote of
4 the governing body or if approved by a referendum of the
5 voters.
6 (6) Any county or municipality that is in violation of
7 this section shall forfeit the distribution of the local
8 government half-cent sales tax revenues during the 12 months
9 following a determination of noncompliance by the Department
10 of Revenue, subject to the conditions provided in ss. 200.065
11 and 218.63.
12 (7) On or before July 13, 2007, the executive director
13 of the Department of Revenue, after consultation with the
14 Revenue Estimating Conference, shall determine and publish on
15 the Department of Revenue's website and in the next available
16 issue of the Florida Administrative Weekly the compound annual
17 growth rate in per capita property tax levies for each county,
18 municipality, and municipal service taxing unit formed to
19 provide emergency medical or fire rescue services, exclusive
20 of voted levies, calculated from fiscal year 2001-2002 through
21 fiscal year 2006-2007, based on the April 1 official
22 population estimates of 2001 and 2006, respectively, for each
23 jurisdiction pursuant to s. 186.901, exclusive of inmate and
24 patient populations. The determination and publication made
25 pursuant to this subsection is not subject to the provisions
26 of chapter 120.
27 (8) The millage rate of a county or municipality,
28 municipal service taxing unit of that county, except a
29 municipal service taxing unit formed to provide emergency
30 medical or fire rescue services, and any special
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Florida Senate - 2007 SENATOR AMENDMENT
Bill No. SB 2-B
Barcode 372622
1 ================ T I T L E A M E N D M E N T ===============
2 And the title is amended as follows:
3 On page 2, line 26, after the semicolon,
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5 insert:
6 providing exceptions;
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