Florida Senate - 2012                          SENATOR AMENDMENT
       Bill No. CS for CS for SB 1256
                                Barcode 698908                          
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Floor: WD            .                                
             03/09/2012 07:06 PM       .                                

       Senator Evers moved the following:
    1         Senate Amendment (with title amendment)
    3         Between lines 903 and 904
    4  insert:
    5         Section 30. Section 200.069, Florida Statutes, is amended
    6  to read:
    7         200.069 Notice of proposed property taxes and non-ad
    8  valorem assessments.—Pursuant to s. 200.065(2)(b), the property
    9  appraiser, in the name of the taxing authorities and local
   10  governing boards levying non-ad valorem assessments within his
   11  or her jurisdiction and at the expense of the county, shall
   12  prepare and deliver by first-class mail to each taxpayer to be
   13  listed on the current year’s assessment roll a notice of
   14  proposed property taxes, which notice shall contain the elements
   15  and use the format provided in the following form. The property
   16  appraiser may send the notice electronically or by first-class
   17  mail. Electronic transmission may be used only with the express
   18  consent of the property owner. Electronic transmission of the
   19  notices may be sent earlier than the date of the postal mailing
   20  of the notices, but may not be sent later. If the TRIM notice is
   21  sent electronically and is returned as undeliverable, a second
   22  notice must be sent by first-class mail. However, the original
   23  electronic transmission used with the consent of the property
   24  owner is the official mailing for purposes of this section. The
   25  notice form must be approved by the Department of Revenue prior
   26  to transmission of the notice. Notwithstanding the provisions of
   27  s. 195.022, a no county officer may not shall use a form other
   28  than that provided in this section herein. The Department of
   29  Revenue may adjust the spacing and placement on the form of the
   30  elements listed in this section as it considers necessary based
   31  on changes in conditions necessitated by various taxing
   32  authorities. If the elements are in the order listed, the
   33  placement of the listed columns may be varied at the discretion
   34  and expense of the property appraiser, and the property
   35  appraiser may use printing technology and devices to complete
   36  the form, the spacing, and the placement of the information in
   37  the columns. A county officer may use a form other than that
   38  provided by the department for purposes of this part, but only
   39  if his or her office pays the related expenses and he or she
   40  obtains prior written permission from the executive director of
   41  the department; however, a county officer may not use a form the
   42  substantive content of which is at variance with the form
   43  prescribed by the department. The county officer may continue to
   44  use such an approved form until the law that specifies the form
   45  is amended or repealed or until the officer receives written
   46  disapproval from the executive director.
   47         (1) The first page of the notice must shall read:
   52         The taxing authorities that which levy property taxes
   53  against your property will soon hold PUBLIC HEARINGS to adopt
   54  budgets and tax rates for the next year.
   55         The purpose of these PUBLIC HEARINGS is to receive opinions
   56  from the general public and to answer questions on the proposed
   57  tax change and budget PRIOR TO TAKING FINAL ACTION.
   58         Each taxing authority may AMEND OR ALTER its proposals at
   59  the hearing.
   61         (2)(a) The notice must shall include a brief legal
   62  description of the property, the name and mailing address of the
   63  owner of record, and the tax information applicable to the
   64  specific parcel in question. The information must shall be in
   65  columnar form. There must shall be seven column headings which
   66  shall read: “Taxing Authority,” “Your Property Taxes Last Year,”
   67  “Last Year’s Adjusted Tax Rate (Millage),” “Your Taxes This Year
   68  IF NO Budget Change Is Adopted,” “Tax Rate This Year IF PROPOSED
   69  Budget Is Adopted (Millage),” “Your Taxes This Year IF PROPOSED
   70  Budget Change Is Adopted,” and “A Public Hearing on the Proposed
   71  Taxes and Budget Will Be Held:.”
   72         (b) As used in this section, the term “last year’s adjusted
   73  tax rate” means the rolled-back rate calculated pursuant to s.
   74  200.065(1).
   75         (3) There must shall be under each column heading an entry
   76  for the county; the school district levy required pursuant to s.
   77  1011.60(6); other operating school levies; the municipality or
   78  municipal service taxing unit or units in which the parcel lies,
   79  if any; the water management district levying pursuant to s.
   80  373.503; the independent special districts in which the parcel
   81  lies, if any; and for all voted levies for debt service
   82  applicable to the parcel, if any.
   83         (4) For each entry listed in subsection (3), there must
   84  shall appear on the notice the following:
   85         (a) In the first column, a brief, commonly used name for
   86  the taxing authority or its governing body. The entry in the
   87  first column for the levy required pursuant to s. 1011.60(6)
   88  must shall be “By State Law.” The entry for other operating
   89  school district levies must shall be “By Local Board.” Both
   90  school levy entries must shall be indented and preceded by the
   91  notation “Public Schools:”. For each voted levy for debt
   92  service, the entry must shall be “Voter Approved Debt Payments.”
   93         (b) In the second column, the gross amount of ad valorem
   94  taxes levied against the parcel in the previous year. If the
   95  parcel did not exist in the previous year, the second column
   96  must shall be blank.
   97         (c) In the third column, last year’s adjusted tax rate or,
   98  in the case of voted levies for debt service, the tax rate
   99  previously authorized by referendum.
  100         (d) In the fourth column, the gross amount of ad valorem
  101  taxes which will apply to the parcel in the current year if each
  102  taxing authority levies last year’s adjusted tax rate or, in the
  103  case of voted levies for debt service, the amount previously
  104  authorized by referendum.
  105         (e) In the fifth column, the tax rate that each taxing
  106  authority must levy against the parcel to fund the proposed
  107  budget or, in the case of voted levies for debt service, the tax
  108  rate previously authorized by referendum.
  109         (f) In the sixth column, the gross amount of ad valorem
  110  taxes that must be levied in the current year if the proposed
  111  budget is adopted.
  112         (g) In the seventh column, the date, the time, and a brief
  113  description of the location of the public hearing required
  114  pursuant to s. 200.065(2)(c).
  115         (5) Following the entries for each taxing authority, a
  116  final entry must shall show: in the first column, the words
  117  “Total Property Taxes:” and in the second, fourth, and sixth
  118  columns, the sum of the entries for each of the individual
  119  taxing authorities. The second, fourth, and sixth columns must
  120  shall, immediately below said entries, be labeled Column 1,
  121  Column 2, and Column 3, respectively. Below these labels must
  122  shall appear, in boldfaced type, the statement: SEE REVERSE SIDE
  124         (6)(a) The second page of the notice must shall state the
  125  parcel’s market value and for each taxing authority that levies
  126  an ad valorem tax against the parcel:
  127         1. The assessed value, value of exemptions, and taxable
  128  value for the previous year and the current year.
  129         2. Each assessment reduction and exemption applicable to
  130  the property, including the value of the assessment reduction or
  131  exemption and tax levies to which they apply.
  132         (b) The reverse side of the second page must shall contain
  133  definitions and explanations for the values included on the
  134  front side.
  135         (7) The following statement must shall appear after the
  136  values listed on the front of the second page:
  138         If you feel that the market value of your property is
  139  inaccurate or does not reflect fair market value, or if you are
  140  entitled to an exemption or classification that is not reflected
  141  above, contact your county property appraiser at ...(phone
  142  number)... or ...(location)....
  143         If the property appraiser’s office is unable to resolve the
  144  matter as to market value, classification, or an exemption, you
  145  may file a petition for adjustment with the Value Adjustment
  146  Board. Petition forms are available from the county property
  147  appraiser and must be filed ON OR BEFORE ...(date)....
  148         (8) The reverse side of the first page of the form must
  149  shall read:
  151         EXPLANATION
  154         This column shows the taxes that applied last year to your
  155  property. These amounts were based on budgets adopted last year
  156  and your property’s previous taxable value.
  158         This column shows what your taxes will be this year IF EACH
  160  amounts are based on last year’s budgets and your current
  161  assessment.
  163         This column shows what your taxes will be this year under
  164  the BUDGET ACTUALLY PROPOSED by each local taxing authority. The
  165  proposal is NOT final and may be amended at the public hearings
  166  shown on the front side of this notice. The difference between
  167  columns 2 and 3 is the tax change proposed by each local taxing
  168  authority and is NOT the result of higher assessments.
  170         *Note: Amounts shown on this form do NOT reflect early
  171  payment discounts you may have received or may be eligible to
  172  receive. (Discounts are a maximum of 4 percent of the amounts
  173  shown on this form.)
  174         (9) The bottom portion of the notice must shall further
  175  read in bold, conspicuous print:
  177         “Your final tax bill may contain non-ad valorem assessments
  178  that which may not be reflected on this notice such as
  179  assessments for roads, fire, garbage, lighting, drainage, water,
  180  sewer, or other governmental services and facilities which may
  181  be levied by your county, city, or any special district.”
  183         (10)(a) If requested by the local governing board levying
  184  non-ad valorem assessments and agreed to by the property
  185  appraiser, the notice specified in this section may contain a
  186  notice of proposed or adopted non-ad valorem assessments. If so
  187  agreed, the notice must shall be titled:
  189                  NOTICE OF PROPOSED PROPERTY TAXES                
  190                       AND PROPOSED OR ADOPTED                     
  191                     NON-AD VALOREM ASSESSMENTS                    
  192                    DO NOT PAY—THIS IS NOT A BILL                  
  194         There must be a clear partition between the notice of
  195  proposed property taxes and the notice of proposed or adopted
  196  non-ad valorem assessments. The partition must be a bold,
  197  horizontal line approximately 1/8-inch thick. By rule, the
  198  department shall provide a format for the form of the notice of
  199  proposed or adopted non-ad valorem assessments which meets the
  200  following minimum requirements:
  201         1. There must be subheading for columns listing the levying
  202  local governing board, with corresponding assessment rates
  203  expressed in dollars and cents per unit of assessment, and the
  204  associated assessment amount.
  205         2. The purpose of each assessment must also be listed in
  206  the column listing the levying local governing board if the
  207  purpose is not clearly indicated by the name of the board.
  208         3. Each non-ad valorem assessment for each levying local
  209  governing board must be listed separately.
  210         4. If a county has too many municipal service benefit units
  211  or assessments to be listed separately, it shall combine them by
  212  function.
  213         5. A brief statement outlining the responsibility of the
  214  tax collector and each levying local governing board as to any
  215  non-ad valorem assessment must be provided on the form,
  216  accompanied by directions as to which office to contact for
  217  particular questions or problems.
  218         (b) If the notice includes all adopted non-ad valorem
  219  assessments, the provisions contained in subsection (9) may
  220  shall not be placed on the notice.
  222  ================= T I T L E  A M E N D M E N T ================
  223         And the title is amended as follows:
  224         Delete line 128
  225  and insert:
  226         additional taxes; amending s. 200.069, F.S.;
  227         authorizing property appraisers to deliver, with the
  228         property owner’s express consent, a notice of proposed
  229         property taxes and proposed or adopted non-ad valorem
  230         assessments to property owners by electronic
  231         transmission; amending ss. 218.12 and 218.125,