1

A bill to be entitled

2

An act relating to proposed property tax notices; amending

3

s. 200.069, F.S.; revising the form of the notice of

4

proposed property taxes to include certain millage rates;

5

amending s. 200.065, F.S.; conforming a cross-reference;

6

providing an effective date.

7

8

Be It Enacted by the Legislature of the State of Florida:

9

10

     Section 1.  Subsections (2), (4), and (6) of section

11

200.069, Florida Statutes, are amended to read:

12

     200.069  Notice of proposed property taxes and non-ad

13

valorem assessments.--Pursuant to s. 200.065(2)(b), the property

14

appraiser, in the name of the taxing authorities and local

15

governing boards levying non-ad valorem assessments within his or

16

her jurisdiction and at the expense of the county, shall prepare

17

and deliver by first-class mail to each taxpayer to be listed on

18

the current year's assessment roll a notice of proposed property

19

taxes, which notice shall contain the elements and use the format

20

provided in the following form. Notwithstanding the provisions of

21

s. 195.022, no county officer shall use a form other than that

22

provided herein. The Department of Revenue may adjust the spacing

23

and placement on the form of the elements listed in this section

24

as it considers necessary based on changes in conditions

25

necessitated by various taxing authorities. If the elements are

26

in the order listed, the placement of the listed columns may be

27

varied at the discretion and expense of the property appraiser,

28

and the property appraiser may use printing technology and

29

devices to complete the form, the spacing, and the placement of

30

the information in the columns. A county officer may use a form

31

other than that provided by the department for purposes of this

32

part, but only if his or her office pays the related expenses and

33

he or she obtains prior written permission from the executive

34

director of the department; however, a county officer may not use

35

a form the substantive content of which is at variance with the

36

form prescribed by the department. The county officer may

37

continue to use such an approved form until the law that

38

specifies the form is amended or repealed or until the officer

39

receives written disapproval from the executive director.

40

     (2)  The notice shall further contain information applicable

41

to the specific parcel in question. The information shall be in

42

columnar form. There shall be eight five column headings which

43

shall read: "Taxing Authority," "Your Property Taxes Last Year,"

44

"Millage Rate Last Year," "Your Taxes This Year IF PROPOSED

45

Budget Change is Made," "Millage Rate This Year IF PROPOSED

46

Budget Change is Made," "A Public Hearing on the Proposed Taxes

47

and Budget Will be Held:", and "Your Taxes This Year IF NO Budget

48

Change is Made," and "Millage Rate IF NO Budget Change is Made."

49

     (4)  For each entry listed in subsection (3), there shall

50

appear on the notice the following:

51

     (a)  In the first column, a brief, commonly used name for

52

the taxing authority or its governing body. The entry in the

53

first column for the levy required pursuant to s. 1011.60(6)

54

shall be "By State Law." The entry for other operating school

55

district levies shall be "By Local Board." Both school levy

56

entries shall be indented and preceded by the notation "Public

57

Schools:". For each voted levy for debt service, the entry shall

58

be "Voter Approved Debt Payments."

59

     (b)  In the second column, the gross amount of ad valorem

60

taxes levied against the parcel in the previous year. If the

61

parcel did not exist in the previous year, the second column

62

shall be blank.

63

     (c) In the third column, the millage rate for ad valorem

64

taxes levied against the parcel in the previous year. If the

65

parcel did not exist in the previous year, the third column shall

66

be blank.

67

     (d)(c) In the fourth third column, the gross amount of ad

68

valorem taxes proposed to be levied in the current year, which

69

amount shall be based on the proposed millage rates provided to

70

the property appraiser pursuant to s. 200.065(2)(b) or, in the

71

case of voted levies for debt service, the millage rate

72

previously authorized by referendum, and the taxable value of the

73

parcel as shown on the current year's assessment roll.

74

     (e) In the fifth column, the proposed millage rate for ad

75

valorem taxes to be levied against the parcel in the current year

76

as provided in paragraph (d).

77

     (f)(d) In the sixth fourth column, the date, the time, and

78

a brief description of the location of the public hearing

79

required pursuant to s. 200.065(2)(c).

80

     (g)(e) In the seventh fifth column, the gross amount of ad

81

valorem taxes which would apply to the parcel in the current year

82

if each taxing authority were to levy the rolled-back rate

83

computed pursuant to s. 200.065(1) or, in the case of voted

84

levies for debt service, the amount previously authorized by

85

referendum.

86

     (h) In the eighth column, the millage rate for ad valorem

87

taxes to be levied against the parcel if no budget change is

88

made.

89

     (i)(f) For special assessments collected utilizing the ad

90

valorem method pursuant to s. 197.363, the previous year's

91

assessment amount shall be added to the ad valorem taxes shown in

92

the second and seventh fifth columns, and the amount proposed to

93

be imposed for the current year shall be added to the ad valorem

94

taxes shown in the fourth third column.

95

     (6)  Following the entries for each taxing authority, a

96

final entry shall show: in the first column, the words "Total

97

Property Taxes:" and in the second, fourth third, and seventh

98

fifth columns, the sum of the entries for each of the individual

99

taxing authorities. The second, fourth third, and seventh fifth

100

columns shall, immediately below said entries, be labeled Column

101

1, Column 2, and Column 3, respectively. Below these labels shall

102

appear, in boldfaced type, the statement: SEE REVERSE SIDE FOR

103

EXPLANATION.

104

     Section 2.  Subsection (11) of section 200.065, Florida

105

Statutes, is amended to read:

106

     200.065  Method of fixing millage.--

107

     (11)  Notwithstanding the provisions of paragraph (2)(b) and

108

s. 200.069(4)(d)(c) to the contrary, the proposed millage rates

109

provided to the property appraiser by the taxing authority,

110

except for millage rates adopted by referendum, for rates

111

authorized by s. 1011.71, and for rates required by law to be in

112

a specified millage amount, shall be adjusted in the event that a

113

review notice is issued pursuant to s. 193.1142(4) and the

114

taxable value on the approved roll is at variance with the

115

taxable value certified pursuant to subsection (1). The

116

adjustment shall be made by the property appraiser, who shall

117

notify the taxing authorities affected by the adjustment within 5

118

days of the date the roll is approved pursuant to s. 193.1142(4).

119

The adjustment shall be such as to provide for no change in the

120

dollar amount of taxes levied from that initially proposed by the

121

taxing authority.

122

     Section 3.  This act shall take effect January 1, 2009.