Amendment
Bill No. HB 701

Amendment No. 530903

CHAMBER ACTION
Senate		House
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1	Representative Hudson offered the following:
2
3	Amendment (with title amendment)
4	Remove everything after the enacting clause and insert:
5	Section 1.  Section 200.069, Florida Statutes, is amended
6	to read:
7	200.069  Notice of proposed property taxes and non-ad
8	valorem assessments.--Pursuant to s. 200.065(2)(b), the property
9	appraiser, in the name of the taxing authorities and local
10	governing boards levying non-ad valorem assessments within his
11	or her jurisdiction and at the expense of the county, shall
12	prepare and deliver by first-class mail to each taxpayer to be
13	listed on the current year's assessment roll a notice of
14	proposed property taxes, which notice shall contain the elements
15	and use the format provided in the following form.
16	Notwithstanding the provisions of s. 195.022, no county officer
17	shall use a form other than that provided herein. The Department
18	of Revenue may adjust the spacing and placement on the form of
19	the elements listed in this section as it considers necessary
20	based on changes in conditions necessitated by various taxing
21	authorities. If the elements are in the order listed, the
22	placement of the listed columns may be varied at the discretion
23	and expense of the property appraiser, and the property
24	appraiser may use printing technology and devices to complete
25	the form, the spacing, and the placement of the information in
26	the columns. A county officer may use a form other than that
27	provided by the department for purposes of this part, but only
28	if his or her office pays the related expenses and he or she
29	obtains prior written permission from the executive director of
30	the department; however, a county officer may not use a form the
31	substantive content of which is at variance with the form
32	prescribed by the department. The county officer may continue to
33	use such an approved form until the law that specifies the form
34	is amended or repealed or until the officer receives written
35	disapproval from the executive director.
36	(1)  The first page of the notice shall read:
37	NOTICE OF PROPOSED PROPERTY TAXES
38	DO NOT PAY--THIS IS NOT A BILL
39
40	The taxing authorities which levy property taxes against
41	your property will soon hold PUBLIC HEARINGS to adopt budgets
42	and tax rates for the next year.
43	The purpose of these PUBLIC HEARINGS is to receive opinions
44	from the general public and to answer questions on the proposed
45	tax change and budget PRIOR TO TAKING FINAL ACTION.
46	Each taxing authority may AMEND OR ALTER its proposals at
47	the hearing.
48	(2)(a)  The notice shall include the legal description of
49	the property, the name and mailing address of the owner of
50	record, and the tax further contain information applicable to
51	the specific parcel in question. The information shall be in
52	columnar form. There shall be seven five column headings which
53	shall read: "Taxing Authority," "Your Property Taxes Last Year,"
54	"Last Year's Adjusted Tax Rate (Millage)," "Your Taxes This Year
55	IF NO Budget Change Is Adopted," "Tax Rate This Year IF PROPOSED
56	Budget Is Adopted (Millage)," "Your Taxes This Year IF PROPOSED
57	Budget Change Is Adopted Made," "A Public Hearing on the
58	Proposed Taxes and Budget Will Be Held:", and "Your Taxes This
59	Year IF NO Budget Change is Made."
60	(b)  As used in this section, the term "last year's
61	adjusted tax rate" means the rolled-back rate calculated
62	pursuant to s. 200.065(1).
63	(3)  There shall be under each column heading an entry for
64	the county; the school district levy required pursuant to s.
65	1011.60(6); other operating school levies; the municipality or
66	municipal service taxing unit or units in which the parcel lies,
67	if any; the water management district levying pursuant to s.
68	373.503; the independent special districts in which the parcel
69	lies, if any; and for all voted levies for debt service
70	applicable to the parcel, if any.
71	(4)  For each entry listed in subsection (3), there shall
72	appear on the notice the following:
73	(a)  In the first column, a brief, commonly used name for
74	the taxing authority or its governing body. The entry in the
75	first column for the levy required pursuant to s. 1011.60(6)
76	shall be "By State Law." The entry for other operating school
77	district levies shall be "By Local Board." Both school levy
78	entries shall be indented and preceded by the notation "Public
79	Schools:". For each voted levy for debt service, the entry shall
80	be "Voter Approved Debt Payments."
81	(b)  In the second column, the gross amount of ad valorem
82	taxes levied against the parcel in the previous year. If the
83	parcel did not exist in the previous year, the second column
84	shall be blank.
85	(c)  In the third column, last year's adjusted tax rate the
86	gross amount of ad valorem taxes proposed to be levied in the
87	current year, which amount shall be based on the proposed
88	millage rates provided to the property appraiser pursuant to s.
89	200.065(2)(b) or, in the case of voted levies for debt service,
90	the tax millage rate previously authorized by referendum, and
91	the taxable value of the parcel as shown on the current year's
92	assessment roll.
93	(d)  In the fourth column, the gross amount of ad valorem
94	taxes which will apply to the parcel in the current year if each
95	taxing authority levies last year's adjusted tax rate or, in the
96	case of voted levies for debt service, the amount previously
97	authorized by referendum date, the time, and a brief description
98	of the location of the public hearing required pursuant to s.
99	200.065(2)(c).
100	(e)  In the fifth column, the tax rate that each taxing
101	authority must levy against the parcel to fund the proposed
102	budget gross amount of ad valorem taxes which would apply to the
103	parcel in the current year if each taxing authority were to levy
104	the rolled-back rate computed pursuant to s. 200.065(1) or, in
105	the case of voted levies for debt service, the tax rate amount
106	previously authorized by referendum.
107	(f)  In the sixth column, the gross amount of ad valorem
108	taxes that must levied in the current year if the proposed
109	budget is adopted.
110	(g)  In the seventh column, the date, the time, and a brief
111	description of the location of the public hearing required
112	pursuant to s. 200.065(2)(c). For special assessments collected
113	utilizing the ad valorem method pursuant to s. 197.363, the
114	previous year's assessment amount shall be added to the ad
115	valorem taxes shown in the second and fifth columns, and the
116	amount proposed to be imposed for the current year shall be
117	added to the ad valorem taxes shown in the third column.
118	(5)  The amounts shown on each line preceding each entry
119	for voted levies for debt service shall include the sum of all
120	ad valorem levies of the applicable unit of local government for
121	operating purposes, including those of dependent special
122	districts (except for municipal service taxing units, which
123	shall be listed on the line for municipalities), and all
124	nonvoted or nondebt service special assessments imposed by the
125	applicable unit of local government to be collected utilizing
126	the ad valorem method.
127	(5)(6)  Following the entries for each taxing authority, a
128	final entry shall show: in the first column, the words "Total
129	Property Taxes:" and in the second, fourth third, and sixth
130	fifth columns, the sum of the entries for each of the individual
131	taxing authorities. The second, fourth third, and sixth fifth
132	columns shall, immediately below said entries, be labeled Column
133	1, Column 2, and Column 3, respectively. Below these labels
134	shall appear, in boldfaced type, the statement: SEE REVERSE SIDE
135	FOR EXPLANATION.
136	(6)(a)(7)  The second page of the notice shall state the
137	parcel's market value and for each taxing authority that levies
138	an ad valorem tax against the parcel:
139	1.  The assessed value, value of exemptions, and taxable
140	value for the previous year and the current year.
141	2.  Each assessment reduction and exemption applicable to
142	the property, including the value of the assessment reduction or
143	exemption and tax levies to which they apply.
144	(b)  The reverse side of the second page shall contain
145	definitions and explanations for the values included on the
146	front side. The notice shall further show a brief legal
147	description of the property and the name and mailing address of
148	the owner of record.
149	(8)  The notice shall further read:
150
	MarketValue AssessedValue Exemp-tions TaxableValue
151
152
	Your PropertyValue LastYear $............ $............ $............ $............
153
154
	Your PropertyValue ThisYear $............ $............ $............ $............
155
156	(7)  The following statement shall appear after the values
157	listed on the front of the second page:
158	If you feel that the market value of your property is
159	inaccurate or does not reflect fair market value, or if you are
160	entitled to an exemption or classification that is not reflected
161	above, contact your county property appraiser at ...(phone
162	number)... or ...(location)....
163	If the property appraiser's office is unable to resolve the
164	matter as to market value, classification, or an exemption, you
165	may file a petition for adjustment with the Value Adjustment
166	Board. Petition forms are available from the county property
167	appraiser and must be filed ON OR BEFORE ...(date)....
168	(8)(9)  The reverse side of the first page of the form
169	shall read:
170	EXPLANATION
171
172	*COLUMN 1--"YOUR PROPERTY TAXES LAST YEAR"
173	This column shows the taxes that applied last year to your
174	property. These amounts were based on budgets adopted last year
175	and your property's previous taxable value.
176	*COLUMN 2--"YOUR TAXES IF NO BUDGET CHANGE IS ADOPTED"
177	This column shows what your taxes will be this year IF EACH
178	TAXING AUTHORITY DOES NOT CHANGE ITS PROPERTY TAX LEVY. These
179	amounts are based on last year's budgets and your current
180	assessment PROPOSED BUDGET CHANGE IS MADE"
181	This column shows what your taxes will be this year under the
182	BUDGET ACTUALLY PROPOSED by each local taxing authority. The
183	proposal is NOT final and may be amended at the public hearings
184	shown on the front side of this notice.
185	*COLUMN 3--"YOUR TAXES IF PROPOSED BUDGET CHANGE IS ADOPTED"
186	This column shows what your taxes will be this year under the
187	BUDGET ACTUALLY PROPOSED by each local taxing authority. The
188	proposal is NOT final and may be amended at the public hearings
189	shown on the front side of this notice NO BUDGET CHANGE IS MADE"
190	This column shows what your taxes will be this year IF EACH
191	TAXING AUTHORITY DOES NOT INCREASE ITS PROPERTY TAX LEVY. These
192	amounts are based on last year's budgets and your current
193	assessment. The difference between columns 2 and 3 is the tax
194	change proposed by each local taxing authority and is NOT the
195	result of higher assessments.
196	ASSESSED VALUE means:
197	For homestead property: value as limited by the State
198	Constitution;
199	For agricultural and similarly assessed property:
200	classified use value;
201	For all other property: market value.
202	*Note: Amounts shown on this form do NOT reflect early payment
203	discounts you may have received or may be eligible to receive.
204	(Discounts are a maximum of 4 percent of the amounts shown on
205	this form.)
206	(9)(10)  The bottom portion of the notice shall further
207	read in bold, conspicuous print:
208
209	"Your final tax bill may contain non-ad valorem
210	assessments which may not be reflected on this notice
211	such as assessments for roads, fire, garbage,
212	lighting, drainage, water, sewer, or other
213	governmental services and facilities which may be
214	levied by your county, city, or any special district."
215	(10)(11)(a)  If requested by the local governing board
216	levying non-ad valorem assessments and agreed to by the property
217	appraiser, the notice specified in this section may contain a
218	notice of proposed or adopted non-ad valorem assessments. If so
219	agreed, the notice shall be titled:
220	NOTICE OF PROPOSED PROPERTY TAXES
221	AND PROPOSED OR ADOPTED
222	NON-AD VALOREM ASSESSMENTS
223	DO NOT PAY--THIS IS NOT A BILL
224
225	There must be a clear partition between the notice of proposed
226	property taxes and the notice of proposed or adopted non-ad
227	valorem assessments. The partition must be a bold, horizontal
228	line approximately 1/8-inch thick. By rule, the department shall
229	provide a format for the form of the notice of proposed or
230	adopted non-ad valorem assessments which meets the following
231	minimum requirements:
232	1.  There must be subheading for columns listing the
233	levying local governing board, with corresponding assessment
234	rates expressed in dollars and cents per unit of assessment, and
235	the associated assessment amount.
236	2.  The purpose of each assessment must also be listed in
237	the column listing the levying local governing board if the
238	purpose is not clearly indicated by the name of the board.
239	3.  Each non-ad valorem assessment for each levying local
240	governing board must be listed separately.
241	4.  If a county has too many municipal service benefit
242	units or assessments to be listed separately, it shall combine
243	them by function.
244	5.  A brief statement outlining the responsibility of the
245	tax collector and each levying local governing board as to any
246	non-ad valorem assessment must be provided on the form,
247	accompanied by directions as to which office to contact for
248	particular questions or problems.
249	(b)  If the notice includes all adopted non-ad valorem
250	assessments, the provisions contained in subsection (10) shall
251	not be placed on the notice.
252	Section 2.  Paragraph (c) of subsection (1) of section
253	192.0105, Florida Statutes, is amended to read:
254	192.0105  Taxpayer rights.--There is created a Florida
255	Taxpayer's Bill of Rights for property taxes and assessments to
256	guarantee that the rights, privacy, and property of the
257	taxpayers of this state are adequately safeguarded and protected
258	during tax levy, assessment, collection, and enforcement
259	processes administered under the revenue laws of this state. The
260	Taxpayer's Bill of Rights compiles, in one document, brief but
261	comprehensive statements that summarize the rights and
262	obligations of the property appraisers, tax collectors, clerks
263	of the court, local governing boards, the Department of Revenue,
264	and taxpayers. Additional rights afforded to payors of taxes and
265	assessments imposed under the revenue laws of this state are
266	provided in s. 213.015. The rights afforded taxpayers to assure
267	that their privacy and property are safeguarded and protected
268	during tax levy, assessment, and collection are available only
269	insofar as they are implemented in other parts of the Florida
270	Statutes or rules of the Department of Revenue. The rights so
271	guaranteed to state taxpayers in the Florida Statutes and the
272	departmental rules include:
273	(1)  THE RIGHT TO KNOW.--
274	(c)  The right to advertised notice of the amount by which
275	the tentatively adopted millage rate results in taxes that
276	exceed the previous year's taxes (see s. 200.065(2)(d) and (3)).
277	The right to notification by first-class mail of a comparison of
278	the amount of the taxes to be levied from the proposed millage
279	rate under the tentative budget change, compared to the previous
280	year's taxes, and also compared to the taxes that would be
281	levied if no budget change is made (see ss. 200.065(2)(b) and
282	200.069(2), (3), (4), and (8) ss. 200.065(2)(b) and 200.069(2),
283	(3), (4), and (9)).
284	Section 3.  Subsection (11) of section 200.065, Florida
285	Statutes, is amended to read:
286	200.065  Method of fixing millage.--
287	(11)  Notwithstanding the provisions of paragraph (2)(b)
288	and s. 200.069(4)(f) s. 200.069(4)(c) to the contrary, the
289	proposed millage rates provided to the property appraiser by the
290	taxing authority, except for millage rates adopted by
291	referendum, for rates authorized by s. 1011.71, and for rates
292	required by law to be in a specified millage amount, shall be
293	adjusted in the event that a review notice is issued pursuant to
294	s. 193.1142(4) and the taxable value on the approved roll is at
295	variance with the taxable value certified pursuant to subsection
296	(1). The adjustment shall be made by the property appraiser, who
297	shall notify the taxing authorities affected by the adjustment
298	within 5 days of the date the roll is approved pursuant to s.
299	193.1142(4). The adjustment shall be such as to provide for no
300	change in the dollar amount of taxes levied from that initially
301	proposed by the taxing authority.
302	Section 4.  This act shall take effect January 1, 2010.
303
304
305
306
307	-----------------------------------------------------
308	T I T L E  A M E N D M E N T
309	Remove the entire title and insert:
310	A bill to be entitled
311	An act relating to notices of proposed property taxes; amending
312	s. 200.069, F.S.; revising the form of the notice of proposed
313	property taxes to include additional information relating to
314	past and proposed millage rates and ad valorem taxes and
315	assessment reductions and exemptions; defining a term; amending
316	ss. 192.0105 and 200.065, F.S.; conforming cross-references;
317	providing an effective date.
318
319

CODING: Words stricken are deletions; words underlined are additions.