| 1 | A bill to be entitled |
| 2 | An act relating to assessments to fund law enforcement |
| 3 | services; creating s. 166.212, F.S.; authorizing municipal |
| 4 | governments to levy an assessment to fund law enforcement |
| 5 | services; providing for a methodology to charge a parcel |
| 6 | in reasonable proportion to the benefits it receives; |
| 7 | requiring that ad valorem taxes be reduced; providing |
| 8 | limits on the amount of the reduction in certain |
| 9 | circumstances; providing for increases in assessments in |
| 10 | future years; providing that such assessment shall be |
| 11 | construed to be general law authorization pursuant to ss. |
| 12 | 1 and 9, Art. VII of the State Constitution; providing an |
| 13 | effective date. |
| 14 |
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| 15 | Be It Enacted by the Legislature of the State of Florida: |
| 16 |
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| 17 | Section 1. Section 166.212, Florida Statutes, is created |
| 18 | to read: |
| 19 | 166.212 Assessments for law enforcement services.- |
| 20 | (1) A municipality may fund some or all of the costs of |
| 21 | law enforcement services through the levy of a law enforcement |
| 22 | services assessment if the governing body of the municipality: |
| 23 | (a) Adopts a law enforcement services assessment ordinance |
| 24 | that apportions the cost among the property in the municipality |
| 25 | based on a methodology that charges a parcel in reasonable |
| 26 | proportion to the benefits it receives. Such methodology may, in |
| 27 | addition to any other relevant factors, take into consideration |
| 28 | the following: |
| 29 | 1. Square footage. |
| 30 | 2. Location. |
| 31 | 3. Use. |
| 32 | 4. Amount of law enforcement time spent protecting |
| 33 | property by neighborhood, zone, or category of use, including |
| 34 | number of calls, time spent on regular patrol, and time spent |
| 35 | ensuring the safety of and regulating the traffic on the streets |
| 36 | that give access to the property. |
| 37 | 5. Value of the property protected, including contents; |
| 38 | however, in no instance may value of property be the sole or |
| 39 | major factor in setting the assessment. |
| 40 | (b) In the initial year of implementation, reduces its |
| 41 | total ad valorem tax revenue, as projected for the upcoming |
| 42 | fiscal year and calculated as if there were no law enforcement |
| 43 | services assessment, by an amount equal to the amount of the law |
| 44 | enforcement services assessment; however, no municipality shall |
| 45 | be required to reduce its millage rate, exclusive of voted |
| 46 | millages and contract obligated millages, by more than 75 |
| 47 | percent. After the initial year of implementation, the |
| 48 | assessment shall be increased only in the same manner as ad |
| 49 | valorem revenue is permitted to be increased pursuant to s. |
| 50 | 200.065. The initial reduction in ad valorem tax revenue, |
| 51 | exclusive of voted millages and contract millages, shall be |
| 52 | limited to no more than 50 percent if the implementing |
| 53 | resolution is adopted by an extraordinary majority vote of the |
| 54 | governing body. |
| 55 | (2) The authorization provided in this section shall be |
| 56 | construed to be general law authorization pursuant to ss. 1 and |
| 57 | 9, Art. VII of the State Constitution. |
| 58 | Section 2. This act shall take effect upon becoming a law. |