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42	is amended or repealed or until the officer receives written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

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