HB 701

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39	that specifies the form is amended or repealed or until the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

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