HB 701

1
A bill to be entitled
2An act relating to notices of proposed property taxes;
3amending s. 200.069, F.S.; revising the form of the notice
4of proposed property taxes to include additional
5information relating to past and proposed millage rates
6and ad valorem taxes and assessment reductions and
7exemptions; defining a term; amending ss. 192.0105 and
8200.065, F.S.; conforming cross-references; providing an
9effective date.
10
11Be It Enacted by the Legislature of the State of Florida:
12
13     Section 1.  Section 200.069, Florida Statutes, is amended
14to read:
15     200.069  Notice of proposed property taxes and non-ad
16valorem assessments.--Pursuant to s. 200.065(2)(b), the property
17appraiser, in the name of the taxing authorities and local
18governing boards levying non-ad valorem assessments within his
19or her jurisdiction and at the expense of the county, shall
20prepare and deliver by first-class mail to each taxpayer to be
21listed on the current year's assessment roll a notice of
22proposed property taxes, which notice shall contain the elements
23and use the format provided in the following form.
24Notwithstanding the provisions of s. 195.022, no county officer
25shall use a form other than that provided herein. The Department
26of Revenue may adjust the spacing and placement on the form of
27the elements listed in this section as it considers necessary
28based on changes in conditions necessitated by various taxing
29authorities. If the elements are in the order listed, the
30placement of the listed columns may be varied at the discretion
31and expense of the property appraiser, and the property
32appraiser may use printing technology and devices to complete
33the form, the spacing, and the placement of the information in
34the columns. A county officer may use a form other than that
35provided by the department for purposes of this part, but only
36if his or her office pays the related expenses and he or she
37obtains prior written permission from the executive director of
38the department; however, a county officer may not use a form the
39substantive content of which is at variance with the form
40prescribed by the department. The county officer may continue to
41use such an approved form until the law that specifies the form
42is amended or repealed or until the officer receives written
43disapproval 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
49your property will soon hold PUBLIC HEARINGS to adopt budgets
50and tax rates for the next year.
51     The purpose of these PUBLIC HEARINGS is to receive opinions
52from the general public and to answer questions on the proposed
53tax change and budget PRIOR TO TAKING FINAL ACTION.
54     Each taxing authority may AMEND OR ALTER its proposals at
55the hearing.
56     (2)(a)  The notice shall include a brief legal description
57of the property, the name and mailing address of the owner of
58record, and the tax further contain information applicable to
59the specific parcel in question. The information shall be in
60columnar form. There shall be seven five column headings which
61shall read: "Taxing Authority," "Your Property Taxes Last Year,"
62"Last Year's Adjusted Tax Rate (Millage)," "Your Taxes This Year
63IF NO Budget Change Is Adopted," "Tax Rate This Year IF PROPOSED
64Budget Is Adopted (Millage)," "Your Taxes This Year IF PROPOSED
65Budget Change Is Adopted Made," "A Public Hearing on the
66Proposed Taxes and Budget Will Be Held:", and "Your Taxes This
67Year IF NO Budget Change is Made."
68     (b)  As used in this section, the term "last year's
69adjusted tax rate" means the rolled-back rate calculated
70pursuant to s. 200.065(1).
71     (3)  There shall be under each column heading an entry for
72the county; the school district levy required pursuant to s.
731011.60(6); other operating school levies; the municipality or
74municipal service taxing unit or units in which the parcel lies,
75if any; the water management district levying pursuant to s.
76373.503; the independent special districts in which the parcel
77lies, if any; and for all voted levies for debt service
78applicable to the parcel, if any.
79     (4)  For each entry listed in subsection (3), there shall
80appear on the notice the following:
81     (a)  In the first column, a brief, commonly used name for
82the taxing authority or its governing body. The entry in the
83first column for the levy required pursuant to s. 1011.60(6)
84shall be "By State Law." The entry for other operating school
85district levies shall be "By Local Board." Both school levy
86entries shall be indented and preceded by the notation "Public
87Schools:". For each voted levy for debt service, the entry shall
88be "Voter Approved Debt Payments."
89     (b)  In the second column, the gross amount of ad valorem
90taxes levied against the parcel in the previous year. If the
91parcel did not exist in the previous year, the second column
92shall be blank.
93     (c)  In the third column, last year's adjusted tax rate the
94gross amount of ad valorem taxes proposed to be levied in the
95current year, which amount shall be based on the proposed
96millage rates provided to the property appraiser pursuant to s.
97200.065(2)(b) or, in the case of voted levies for debt service,
98the tax millage rate previously authorized by referendum, and
99the taxable value of the parcel as shown on the current year's
100assessment roll.
101     (d)  In the fourth column, the gross amount of ad valorem
102taxes which will apply to the parcel in the current year if each
103taxing authority levies last year's adjusted tax rate or, in the
104case of voted levies for debt service, the amount previously
105authorized by referendum date, the time, and a brief description
106of the location of the public hearing required pursuant to s.
107200.065(2)(c).
108     (e)  In the fifth column, the tax rate that each taxing
109authority must levy against the parcel to fund the proposed
110budget gross amount of ad valorem taxes which would apply to the
111parcel in the current year if each taxing authority were to levy
112the rolled-back rate computed pursuant to s. 200.065(1) or, in
113the case of voted levies for debt service, the tax rate amount
114previously authorized by referendum.
115     (f)  In the sixth column, the gross amount of ad valorem
116taxes that must levied in the current year if the proposed
117budget is adopted.
118     (g)  In the seventh column, the date, the time, and a brief
119description of the location of the public hearing required
120pursuant to s. 200.065(2)(c). For special assessments collected
121utilizing the ad valorem method pursuant to s. 197.363, the
122previous year's assessment amount shall be added to the ad
123valorem taxes shown in the second and fifth columns, and the
124amount proposed to be imposed for the current year shall be
125added to the ad valorem taxes shown in the third column.
126     (5)  The amounts shown on each line preceding each entry
127for voted levies for debt service shall include the sum of all
128ad valorem levies of the applicable unit of local government for
129operating purposes, including those of dependent special
130districts (except for municipal service taxing units, which
131shall be listed on the line for municipalities), and all
132nonvoted or nondebt service special assessments imposed by the
133applicable unit of local government to be collected utilizing
134the ad valorem method.
135     (5)(6)  Following the entries for each taxing authority, a
136final entry shall show: in the first column, the words "Total
137Property Taxes:" and in the second, fourth third, and sixth
138fifth columns, the sum of the entries for each of the individual
139taxing authorities. The second, fourth third, and sixth fifth
140columns shall, immediately below said entries, be labeled Column
1411, Column 2, and Column 3, respectively. Below these labels
142shall appear, in boldfaced type, the statement: SEE REVERSE SIDE
143FOR EXPLANATION.
144     (6)(a)(7)  The second page of the notice shall state the
145parcel's market value and for each taxing authority that levies
146an ad valorem tax against the parcel:
147     1.  The assessed value, value of exemptions, and taxable
148value for the previous year and the current year.
149     2.  Each assessment reduction and exemption applicable to
150the property, including the value of the assessment reduction or
151exemption and tax levies to which they apply.
152     (b)  The reverse side of the second page shall contain
153definitions and explanations for the values included on the
154front side. The notice shall further show a brief legal
155description of the property and the name and mailing address of
156the owner of record.
157     (8)  The notice shall further read:
158
 
MarketValueAssessedValueExemp-tionsTaxableValue
159
160
 
Your PropertyValue LastYear$............$............$............$............
161
162
 
Your PropertyValue ThisYear$............$............$............$............
163
164     (7)  The following statement shall appear after the values
165listed on the front of the second page:
166     If you feel that the market value of your property is
167inaccurate or does not reflect fair market value, or if you are
168entitled to an exemption or classification that is not reflected
169above, contact your county property appraiser at ...(phone
170number)... or ...(location)....
171     If the property appraiser's office is unable to resolve the
172matter as to market value, classification, or an exemption, you
173may file a petition for adjustment with the Value Adjustment
174Board. Petition forms are available from the county property
175appraiser and must be filed ON OR BEFORE ...(date)....
176     (8)(9)  The reverse side of the first page of the form
177shall read:
178
EXPLANATION
179
180*COLUMN 1--"YOUR PROPERTY TAXES LAST YEAR"
181This column shows the taxes that applied last year to your
182property. These amounts were based on budgets adopted last year
183and your property's previous taxable value.
184*COLUMN 2--"YOUR TAXES IF NO BUDGET CHANGE IS ADOPTED"
185This column shows what your taxes will be this year IF EACH
186TAXING AUTHORITY DOES NOT CHANGE ITS PROPERTY TAX LEVY. These
187amounts are based on last year's budgets and your current
188assessment PROPOSED BUDGET CHANGE IS MADE"
189This column shows what your taxes will be this year under the
190BUDGET ACTUALLY PROPOSED by each local taxing authority. The
191proposal is NOT final and may be amended at the public hearings
192shown on the front side of this notice.
193*COLUMN 3--"YOUR TAXES IF PROPOSED BUDGET CHANGE IS ADOPTED"
194This column shows what your taxes will be this year under the
195BUDGET ACTUALLY PROPOSED by each local taxing authority. The
196proposal is NOT final and may be amended at the public hearings
197shown on the front side of this notice NO BUDGET CHANGE IS MADE"
198This column shows what your taxes will be this year IF EACH
199TAXING AUTHORITY DOES NOT INCREASE ITS PROPERTY TAX LEVY. These
200amounts are based on last year's budgets and your current
201assessment. The difference between columns 2 and 3 is the tax
202change proposed by each local taxing authority and is NOT the
203result of higher assessments.
204     ASSESSED VALUE means:
205     For homestead property: value as limited by the State
206Constitution;
207     For agricultural and similarly assessed property:
208classified use value;
209     For all other property: market value.
210*Note: Amounts shown on this form do NOT reflect early payment
211discounts you may have received or may be eligible to receive.
212(Discounts are a maximum of 4 percent of the amounts shown on
213this form.)
214     (9)(10)  The bottom portion of the notice shall further
215read in bold, conspicuous print:
216
217"Your final tax bill may contain non-ad valorem
218assessments which may not be reflected on this notice
219such as assessments for roads, fire, garbage,
220lighting, drainage, water, sewer, or other
221governmental services and facilities which may be
222levied by your county, city, or any special district."
223     (10)(11)(a)  If requested by the local governing board
224levying non-ad valorem assessments and agreed to by the property
225appraiser, the notice specified in this section may contain a
226notice of proposed or adopted non-ad valorem assessments. If so
227agreed, 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
233There must be a clear partition between the notice of proposed
234property taxes and the notice of proposed or adopted non-ad
235valorem assessments. The partition must be a bold, horizontal
236line approximately 1/8-inch thick. By rule, the department shall
237provide a format for the form of the notice of proposed or
238adopted non-ad valorem assessments which meets the following
239minimum requirements:
240     1.  There must be subheading for columns listing the
241levying local governing board, with corresponding assessment
242rates expressed in dollars and cents per unit of assessment, and
243the associated assessment amount.
244     2.  The purpose of each assessment must also be listed in
245the column listing the levying local governing board if the
246purpose is not clearly indicated by the name of the board.
247     3.  Each non-ad valorem assessment for each levying local
248governing board must be listed separately.
249     4.  If a county has too many municipal service benefit
250units or assessments to be listed separately, it shall combine
251them by function.
252     5.  A brief statement outlining the responsibility of the
253tax collector and each levying local governing board as to any
254non-ad valorem assessment must be provided on the form,
255accompanied by directions as to which office to contact for
256particular questions or problems.
257     (b)  If the notice includes all adopted non-ad valorem
258assessments, the provisions contained in subsection (10) shall
259not be placed on the notice.
260     Section 2.  Paragraph (c) of subsection (1) of section
261192.0105, Florida Statutes, is amended to read:
262     192.0105  Taxpayer rights.--There is created a Florida
263Taxpayer's Bill of Rights for property taxes and assessments to
264guarantee that the rights, privacy, and property of the
265taxpayers of this state are adequately safeguarded and protected
266during tax levy, assessment, collection, and enforcement
267processes administered under the revenue laws of this state. The
268Taxpayer's Bill of Rights compiles, in one document, brief but
269comprehensive statements that summarize the rights and
270obligations of the property appraisers, tax collectors, clerks
271of the court, local governing boards, the Department of Revenue,
272and taxpayers. Additional rights afforded to payors of taxes and
273assessments imposed under the revenue laws of this state are
274provided in s. 213.015. The rights afforded taxpayers to assure
275that their privacy and property are safeguarded and protected
276during tax levy, assessment, and collection are available only
277insofar as they are implemented in other parts of the Florida
278Statutes or rules of the Department of Revenue. The rights so
279guaranteed to state taxpayers in the Florida Statutes and the
280departmental rules include:
281     (1)  THE RIGHT TO KNOW.--
282     (c)  The right to advertised notice of the amount by which
283the tentatively adopted millage rate results in taxes that
284exceed the previous year's taxes (see s. 200.065(2)(d) and (3)).
285The right to notification by first-class mail of a comparison of
286the amount of the taxes to be levied from the proposed millage
287rate under the tentative budget change, compared to the previous
288year's taxes, and also compared to the taxes that would be
289levied if no budget change is made (see ss. 200.065(2)(b) and
290200.069(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
293Statutes, is amended to read:
294     200.065  Method of fixing millage.--
295     (11)  Notwithstanding the provisions of paragraph (2)(b)
296and s. 200.069(4)(f) s. 200.069(4)(c) to the contrary, the
297proposed millage rates provided to the property appraiser by the
298taxing authority, except for millage rates adopted by
299referendum, for rates authorized by s. 1011.71, and for rates
300required by law to be in a specified millage amount, shall be
301adjusted in the event that a review notice is issued pursuant to
302s. 193.1142(4) and the taxable value on the approved roll is at
303variance with the taxable value certified pursuant to subsection
304(1). The adjustment shall be made by the property appraiser, who
305shall notify the taxing authorities affected by the adjustment
306within 5 days of the date the roll is approved pursuant to s.
307193.1142(4). The adjustment shall be such as to provide for no
308change in the dollar amount of taxes levied from that initially
309proposed by the taxing authority.
310     Section 4.  This act shall take effect January 1, 2010.


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