Florida Senate - 2009              PROPOSED COMMITTEE SUBSTITUTE
       Bill No. SB 752
       
       
       
       
       
                                Barcode 400168                          
       
       593-04727-09                                                    
       Proposed Committee Substitute by the Committee on Finance and
       Tax
    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
    4         notice of proposed property taxes to include
    5         additional information relating to past and proposed
    6         millage rates and ad valorem taxes and assessment
    7         reductions and exemptions; defining a term; amending
    8         ss. 192.0105 and 200.065, F.S.; conforming cross
    9         references; providing an 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 the legal description of
   57  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,” “Your Taxes This Year IF NO
   63  Budget Change Is Adopted,” “Tax Rate This Year IF PROPOSED
   64  Budget Is Adopted,” “Your Taxes This Year IF PROPOSED Budget
   65  Change Is Adopted Made,” “A Public Hearing on the Proposed Taxes
   66  and Budget Will Be Held:”, and “Your Taxes This Year IF NO
   67  Budget Change is Made.”
   68         (b)As used in this section, the term “last year’s adjusted
   69  tax rate” means the rolled-back rate calculated pursuant to s.
   70  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 previously authorized by referendum, and
   99  the taxable value of the parcel as shown on the current year’s
  100  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 for
  127  voted levies for debt service shall include the sum of all ad
  128  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, third, and fifth columns,
  138  the sum of the entries for each of the individual taxing
  139  authorities. The second, fourth third, and sixth fifth columns
  140  shall, immediately below said entries, be labeled Column 1,
  141  Column 2, and Column 3, respectively. Below these labels shall
  142  appear, in boldfaced type, the statement: SEE REVERSE SIDE FOR
  143  EXPLANATION.
  144         (6)(7)(a)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  Your PropertyValue LastYear $............  $............  $............  $............ 
  160  Your PropertyValue ThisYear $............  $............  $............  $............ 
  161         (7)The following statement shall appear after the values
  162  listed on the front of the second page:
  163         If you feel that the market value of your property is
  164  inaccurate or does not reflect fair market value, or if you are
  165  entitled to an exemption or classification that is not reflected
  166  above, contact your county property appraiser at ...(phone
  167  number)... or ...(location)....
  168         If the property appraiser’s office is unable to resolve the
  169  matter as to market value, classification, or an exemption, you
  170  may file a petition for adjustment with the Value Adjustment
  171  Board. Petition forms are available from the county property
  172  appraiser and must be filed ON OR BEFORE ...(date)....
  173         (8)(9) The reverse side of the first page of the form shall
  174  read:
  175                             EXPLANATION                           
  176  
  177  *COLUMN 1—“YOUR PROPERTY TAXES LAST YEAR”
  178  This column shows the taxes that applied last year to your
  179  property. These amounts were based on budgets adopted last year
  180  and your property’s previous taxable value.
  181  *COLUMN 2—“YOUR TAXES IF NO BUDGET CHANGE IS ADOPTED
  182  This column shows what your taxes will be this year IF EACH
  183  TAXING AUTHORITY DOES NOT CHANGE ITS PROPERTY TAX LEVY. These
  184  amounts are based on last year’s budgets and your current
  185  assessment PROPOSED BUDGET CHANGE IS MADE”
  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.
  190  *COLUMN 3—“YOUR TAXES IF PROPOSED BUDGET CHANGE IS ADOPTED
  191  This column shows what your taxes will be this year under the
  192  BUDGET ACTUALLY PROPOSED by each local taxing authority. The
  193  proposal is NOT final and may be amended at the public hearings
  194  shown on the front side of this notice NO BUDGET CHANGE IS MADE”
  195  This column shows what your taxes will be this year IF EACH
  196  TAXING AUTHORITY DOES NOT INCREASE ITS PROPERTY TAX LEVY. These
  197  amounts are based on last year’s budgets and your current
  198  assessment. The difference between columns 2 and 3 is the tax
  199  change proposed by each local taxing authority and is NOT the
  200  result of higher assessments.
  201         ASSESSED VALUE means:
  202         For homestead property: value as limited by the State
  203  Constitution;
  204         For agricultural and similarly assessed property:
  205  classified use value;
  206         For all other property: market value.
  207  *Note: Amounts shown on this form do NOT reflect early payment
  208  discounts you may have received or may be eligible to receive.
  209  (Discounts are a maximum of 4 percent of the amounts shown on
  210  this form.)
  211         (9)(10) The bottom portion of the notice shall further read
  212  in bold, conspicuous print:
  213  
  214         “Your final tax bill may contain non-ad valorem
  215         assessments which may not be reflected on this notice
  216         such as assessments for roads, fire, garbage,
  217         lighting, drainage, water, sewer, or other
  218         governmental services and facilities which may be
  219         levied by your county, city, or any special district.”
  220         (10)(11)(a) If requested by the local governing board
  221  levying non-ad valorem assessments and agreed to by the property
  222  appraiser, the notice specified in this section may contain a
  223  notice of proposed or adopted non-ad valorem assessments. If so
  224  agreed, the notice shall be titled:
  225                  NOTICE OF PROPOSED PROPERTY TAXES                
  226                       AND PROPOSED OR ADOPTED                     
  227                     NON-AD VALOREM ASSESSMENTS                    
  228                    DO NOT PAY—THIS IS NOT A BILL                  
  229  
  230  There must be a clear partition between the notice of proposed
  231  property taxes and the notice of proposed or adopted non-ad
  232  valorem assessments. The partition must be a bold, horizontal
  233  line approximately 1/8-inch thick. By rule, the department shall
  234  provide a format for the form of the notice of proposed or
  235  adopted non-ad valorem assessments which meets the following
  236  minimum requirements:
  237         1. There must be subheading for columns listing the levying
  238  local governing board, with corresponding assessment rates
  239  expressed in dollars and cents per unit of assessment, and the
  240  associated assessment amount.
  241         2. The purpose of each assessment must also be listed in
  242  the column listing the levying local governing board if the
  243  purpose is not clearly indicated by the name of the board.
  244         3. Each non-ad valorem assessment for each levying local
  245  governing board must be listed separately.
  246         4. If a county has too many municipal service benefit units
  247  or assessments to be listed separately, it shall combine them by
  248  function.
  249         5. A brief statement outlining the responsibility of the
  250  tax collector and each levying local governing board as to any
  251  non-ad valorem assessment must be provided on the form,
  252  accompanied by directions as to which office to contact for
  253  particular questions or problems.
  254         (b) If the notice includes all adopted non-ad valorem
  255  assessments, the provisions contained in subsection (10) shall
  256  not be placed on the notice.
  257         Section 2.  Paragraph (c) of subsection (1) of section
  258  192.0105, Florida Statutes, is amended to read:
  259         192.0105 Taxpayer rights.—There is created a Florida
  260  Taxpayer’s Bill of Rights for property taxes and assessments to
  261  guarantee that the rights, privacy, and property of the
  262  taxpayers of this state are adequately safeguarded and protected
  263  during tax levy, assessment, collection, and enforcement
  264  processes administered under the revenue laws of this state. The
  265  Taxpayer’s Bill of Rights compiles, in one document, brief but
  266  comprehensive statements that summarize the rights and
  267  obligations of the property appraisers, tax collectors, clerks
  268  of the court, local governing boards, the Department of Revenue,
  269  and taxpayers. Additional rights afforded to payors of taxes and
  270  assessments imposed under the revenue laws of this state are
  271  provided in s. 213.015. The rights afforded taxpayers to assure
  272  that their privacy and property are safeguarded and protected
  273  during tax levy, assessment, and collection are available only
  274  insofar as they are implemented in other parts of the Florida
  275  Statutes or rules of the Department of Revenue. The rights so
  276  guaranteed to state taxpayers in the Florida Statutes and the
  277  departmental rules include:
  278         (1) THE RIGHT TO KNOW.—
  279         (c) The right to advertised notice of the amount by which
  280  the tentatively adopted millage rate results in taxes that
  281  exceed the previous year’s taxes (see s. 200.065(2)(d) and (3)).
  282  The right to notification by first-class mail of a comparison of
  283  the amount of the taxes to be levied from the proposed millage
  284  rate under the tentative budget change, compared to the previous
  285  year’s taxes, and also compared to the taxes that would be
  286  levied if no budget change is made (see ss. 200.065(2)(b) and
  287  200.069(2), (3), (4), and (8) ss. 200.065(2)(b) and 200.069(2),
  288  (3), (4), and (9)).
  289         Section 3.  Subsection (11) of section 200.065, Florida
  290  Statutes, is amended to read:
  291         200.065 Method of fixing millage.—
  292         (11) Notwithstanding the provisions of paragraph (2)(b) and
  293  s. 200.069(4)(f) s. 200.069(4)(c) to the contrary, the proposed
  294  millage rates provided to the property appraiser by the taxing
  295  authority, except for millage rates adopted by referendum, for
  296  rates authorized by s. 1011.71, and for rates required by law to
  297  be in a specified millage amount, shall be adjusted in the event
  298  that a review notice is issued pursuant to s. 193.1142(4) and
  299  the taxable value on the approved roll is at variance with the
  300  taxable value certified pursuant to subsection (1). The
  301  adjustment shall be made by the property appraiser, who shall
  302  notify the taxing authorities affected by the adjustment within
  303  5 days of the date the roll is approved pursuant to s.
  304  193.1142(4). The adjustment shall be such as to provide for no
  305  change in the dollar amount of taxes levied from that initially
  306  proposed by the taxing authority.
  307         Section 4. This act shall take effect January 1, 2010.