Florida Senate - 2009                                     SB 752
       
       
       
       By Senator Richter
       
       
       
       
       37-00501-09                                            2009752__
    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 certain
    5         millage rates; amending s. 200.065, F.S.; conforming a
    6         cross-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 to
   11  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                  NOTICE OF PROPOSED PROPERTY TAXES                
   44                    DO NOT PAY—THIS IS NOT A BILL                  
   45         The taxing authorities which levy property taxes against
   46  your property will soon hold PUBLIC HEARINGS to adopt budgets
   47  and tax rates for the next year.
   48         The purpose of these PUBLIC HEARINGS is to receive opinions
   49  from the general public and to answer questions on the proposed
   50  tax change and budget PRIOR TO TAKING FINAL ACTION.
   51         Each taxing authority may AMEND OR ALTER its proposals at
   52  the hearing.
   53         (2) The notice shall further contain information applicable
   54  to the specific parcel in question. The information shall be in
   55  columnar form. There shall be eight five column headings which
   56  shall read: “Taxing Authority,” “Your Property Taxes Last Year,”
   57  “Millage Rate Last Year,” “Your Taxes This Year IF PROPOSED
   58  Budget Change is Made,” “Millage Rate This Year IF PROPOSED
   59  Budget Change is Made,” “A Public Hearing on the Proposed Taxes
   60  and Budget Will be Held:,, and “Your Taxes This Year IF NO
   61  Budget Change is Made,” and “Millage Rate IF NO Budget Change is
   62  Made.”
   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, the millage rate for ad valorem
   86  taxes levied against the parcel in the previous year. If the
   87  parcel did not exist in the previous year, the third column
   88  shall be blank.
   89         (d)(c) In the fourth third column, the gross amount of ad
   90  valorem taxes proposed to be levied in the current year, which
   91  amount shall be based on the proposed millage rates provided to
   92  the property appraiser pursuant to s. 200.065(2)(b) or, in the
   93  case of voted levies for debt service, the millage rate
   94  previously authorized by referendum, and the taxable value of
   95  the parcel as shown on the current year's assessment roll.
   96         (e)In the fifth column, the proposed millage rate for ad
   97  valorem taxes to be levied against the parcel in the current
   98  year as provided in paragraph (d).
   99         (f)(d) In the sixth fourth column, the date, the time, and
  100  a brief description of the location of the public hearing
  101  required pursuant to s. 200.065(2)(c).
  102         (g)(e) In the seventh fifth column, the gross amount of ad
  103  valorem taxes which would apply to the parcel in the current
  104  year if each taxing authority were to levy the rolled-back rate
  105  computed pursuant to s. 200.065(1) or, in the case of voted
  106  levies for debt service, the amount previously authorized by
  107  referendum.
  108         (h)In the eighth column, the millage rate for ad valorem
  109  taxes to be levied against the parcel if no budget change is
  110  made.
  111         (i)(f) For special assessments collected using utilizing
  112  the ad valorem method pursuant to s. 197.363, the previous
  113  year's assessment amount shall be added to the ad valorem taxes
  114  shown in the second and seventh fifth columns, and the amount
  115  proposed to be imposed for the current year shall be added to
  116  the ad valorem taxes shown in the fourth third column.
  117         (5) The amounts shown on each line preceding each entry for
  118  voted levies for debt service shall include the sum of all ad
  119  valorem levies of the applicable unit of local government for
  120  operating purposes, including those of dependent special
  121  districts (except for municipal service taxing units, which
  122  shall be listed on the line for municipalities), and all
  123  nonvoted or nondebt service special assessments imposed by the
  124  applicable unit of local government to be collected utilizing
  125  the ad valorem method.
  126         (6) Following the entries for each taxing authority, a
  127  final entry shall show: in the first column, the words “Total
  128  Property Taxes:” and in the second, fourth third, and seventh
  129  fifth columns, the sum of the entries for each of the individual
  130  taxing authorities. The second, fourth third, and seventh fifth
  131  columns shall, immediately below said entries, be labeled Column
  132  1, Column 2, and Column 3, respectively. Below these labels
  133  shall appear, in boldfaced type, the statement: SEE REVERSE SIDE
  134  FOR EXPLANATION.
  135         (7) The notice shall further show a brief legal description
  136  of the property and the name and mailing address of the owner of
  137  record.
  138         (8) The notice shall further read:
  139              MarketValue   AssessedValue   Exemp-tions   TaxableValue 
  140  Your PropertyValue LastYear $..........   $...........   $...........   $........... 
  141  Your PropertyValue ThisYear $..........   $...........   $...........   $........... 
  142         If you feel that the market value of your property is
  143  inaccurate or does not reflect fair market value, or if you are
  144  entitled to an exemption that is not reflected above, contact
  145  your county property appraiser at ...(phone number)... or
  146  ...(location)....
  147         If the property appraiser's office is unable to resolve the
  148  matter as to market value or an exemption, you may file a
  149  petition for adjustment with the Value Adjustment Board.
  150  Petition forms are available from the county property appraiser
  151  and must be filed ON OR BEFORE ...(date)....
  152         (9) The reverse side of the form shall read:
  153                             EXPLANATION                           
  154  *COLUMN 1—“YOUR PROPERTY TAXES LAST YEAR”
  155  This column shows the taxes that applied last year to your
  156  property. These amounts were based on budgets adopted last year
  157  and your property's previous taxable value.
  158  *COLUMN 2—“YOUR TAXES IF PROPOSED BUDGET CHANGE IS MADE”
  159  This column shows what your taxes will be this year under the
  160  BUDGET ACTUALLY PROPOSED by each local taxing authority. The
  161  proposal is NOT final and may be amended at the public hearings
  162  shown on the front side of this notice.
  163  *COLUMN 3—“YOUR TAXES IF NO BUDGET CHANGE IS MADE”
  164  This column shows what your taxes will be this year IF EACH
  165  TAXING AUTHORITY DOES NOT INCREASE ITS PROPERTY TAX LEVY. These
  166  amounts are based on last year's budgets and your current
  167  assessment. The difference between columns 2 and 3 is the tax
  168  change proposed by each local taxing authority and is NOT the
  169  result of higher assessments.
  170         ASSESSED VALUE means:
  171         For homestead property: value as limited by the State
  172  Constitution;
  173         For agricultural and similarly assessed property:
  174  classified use value;
  175         For all other property: market value.
  176  *Note: Amounts shown on this form do NOT reflect early payment
  177  discounts you may have received or may be eligible to receive.
  178  (Discounts are a maximum of 4 percent of the amounts shown on
  179  this form.)
  180         (10) The bottom portion of the notice shall further read in
  181  bold, conspicuous print:
  182         “Your final tax bill may contain non-ad valorem
  183         assessments which may not be reflected on this notice
  184         such as assessments for roads, fire, garbage,
  185         lighting, drainage, water, sewer, or other
  186         governmental services and facilities which may be
  187         levied by your county, city, or any special district.”
  188         (11)(a) If requested by the local governing board levying
  189  non-ad valorem assessments and agreed to by the property
  190  appraiser, the notice specified in this section may contain a
  191  notice of proposed or adopted non-ad valorem assessments. If so
  192  agreed, the notice shall be titled:
  193                  NOTICE OF PROPOSED PROPERTY TAXES                
  194                       AND PROPOSED OR ADOPTED                     
  195                     NON-AD VALOREM ASSESSMENTS                    
  196                    DO NOT PAY—THIS IS NOT A BILL                  
  197  There must be a clear partition between the notice of proposed
  198  property taxes and the notice of proposed or adopted non-ad
  199  valorem assessments. The partition must be a bold, horizontal
  200  line approximately 1/8-inch thick. By rule, the department shall
  201  provide a format for the form of the notice of proposed or
  202  adopted non-ad valorem assessments which meets the following
  203  minimum requirements:
  204         1. There must be subheading for columns listing the levying
  205  local governing board, with corresponding assessment rates
  206  expressed in dollars and cents per unit of assessment, and the
  207  associated assessment amount.
  208         2. The purpose of each assessment must also be listed in
  209  the column listing the levying local governing board if the
  210  purpose is not clearly indicated by the name of the board.
  211         3. Each non-ad valorem assessment for each levying local
  212  governing board must be listed separately.
  213         4. If a county has too many municipal service benefit units
  214  or assessments to be listed separately, it shall combine them by
  215  function.
  216         5. A brief statement outlining the responsibility of the
  217  tax collector and each levying local governing board as to any
  218  non-ad valorem assessment must be provided on the form,
  219  accompanied by directions as to which office to contact for
  220  particular questions or problems.
  221         (b) If the notice includes all adopted non-ad valorem
  222  assessments, the provisions contained in subsection (10) shall
  223  not be placed on the notice.
  224         Section 2. Subsection (11) of section 200.065, Florida
  225  Statutes, is amended to read:
  226         200.065 Method of fixing millage.—
  227         (11) Notwithstanding the provisions of paragraph (2)(b) and
  228  s. 200.069(4)(d) s. 200.069(4)(c) to the contrary, the proposed
  229  millage rates provided to the property appraiser by the taxing
  230  authority, except for millage rates adopted by referendum, for
  231  rates authorized by s. 1011.71, and for rates required by law to
  232  be in a specified millage amount, shall be adjusted in the event
  233  that a review notice is issued pursuant to s. 193.1142(4) and
  234  the taxable value on the approved roll is at variance with the
  235  taxable value certified pursuant to subsection (1). The
  236  adjustment shall be made by the property appraiser, who shall
  237  notify the taxing authorities affected by the adjustment within
  238  5 days of the date the roll is approved pursuant to s.
  239  193.1142(4). The adjustment shall be such as to provide for no
  240  change in the dollar amount of taxes levied from that initially
  241  proposed by the taxing authority.
  242         Section 3. This act shall take effect January 1, 2010.