Florida Senate - 2016 SB 1332 By Senator Altman 16-01158-16 20161332__ 1 A bill to be entitled 2 An act relating to transparency in state education 3 funding; amending s. 200.065, F.S.; revising the 4 information required to be in a school district’s 5 tentative budget advertisement; creating s. 1011.623, 6 F.S.; requiring the Department of Education to 7 annually provide each school district with the current 8 and prior fiscal years’ adjusted actual statewide 9 required local effort tax revenue and a statement 10 indicating whether the difference between the two 11 represents an increase or a decrease; requiring school 12 districts to publish in the tentative budget 13 advertisement the percentage tax increase or tax 14 decrease and an explanation of the percentage; 15 requiring the General Appropriations Act to 16 specifically state any increase or decrease in the 17 adjusted estimated statewide required local effort tax 18 revenue from the prior fiscal year, expressed in a 19 dollar amount and as a percentage; requiring the 20 Legislature to use the increase or decrease in 21 required local effort in the calculation of publicized 22 net tax increases or decreases; providing definitions; 23 providing applicability; providing an effective date. 24 25 Be It Enacted by the Legislature of the State of Florida: 26 27 Section 1. Paragraphs (c) and (d) of subsection (3) of 28 section 200.065, Florida Statutes, are amended to read: 29 200.065 Method of fixing millage.— 30 (3) The advertisement shall be no less than one-quarter 31 page in size of a standard size or a tabloid size newspaper, and 32 the headline in the advertisement shall be in a type no smaller 33 than 18 point. The advertisement shall not be placed in that 34 portion of the newspaper where legal notices and classified 35 advertisements appear. The advertisement shall be published in a 36 newspaper of general paid circulation in the county or in a 37 geographically limited insert of such newspaper. The geographic 38 boundaries in which such insert is circulated shall include the 39 geographic boundaries of the taxing authority. It is the 40 legislative intent that, whenever possible, the advertisement 41 appear in a newspaper that is published at least 5 days a week 42 unless the only newspaper in the county is published less than 5 43 days a week, or that the advertisement appear in a 44 geographically limited insert of such newspaper which insert is 45 published throughout the taxing authority’s jurisdiction at 46 least twice each week. It is further the legislative intent that 47 the newspaper selected be one of general interest and readership 48 in the community and not one of limited subject matter, pursuant 49 to chapter 50. 50 (c) For school districts which have proposed a millage rate 51 in excess of 100 percent of the rolled-back rate computed 52 pursuant to subsection (1) and which propose to levy nonvoted 53 millage in excess of the minimum amount required pursuant to s. 54 1011.60(6), the advertisement shall be in the following form: 55 56 NOTICE OF PROPOSED TAX INCREASE 57 58 The ...(name of school district)... will soon consider a 59 measure to increase its property tax levy. 60 Last year’s property tax levy: 61 A. Initially proposed tax levy................$XX,XXX,XXX 62 B. Less tax reductions due to Value Adjustment Board and 63 other assessment changes...........................($XX,XXX,XXX) 64 C. Actual property tax levy...................$XX,XXX,XXX 65 This year’s proposed tax levy........................$XX,XXX,XXX 66 A portion of the tax levy is required under state law in 67 order for the school board to receive $...(amount A)... in state 68 education grants. The required portion has ...(increased or 69 decreased)... by ...(amount B)... percent and represents 70 approximately ...(amount C)... of the total proposed taxes. The 71 total required portion for all school districts across the 72 state, excluding changes due to net new taxable value, has 73 ...(increased or decreased)... by ...(amount D)... percent from 74 the prior year. 75 The remainder of the taxes is proposed solely at the 76 discretion of the school board. 77 All concerned citizens are invited to a public hearing on 78 the tax increase to be held on ...(date and time)... at 79 ...(meeting place).... 80 A DECISION on the proposed tax increase and the budget will 81 be made at this hearing. 82 1. AMOUNT A shall be an estimate, provided by the 83 Department of Education, of the amount to be received in the 84 current fiscal year by the district from state appropriations 85 for the Florida Education Finance Program. 86 2. AMOUNT B shall be the percent increase over the rolled 87 back rate necessary to levy only the required local effort in 88 the current fiscal year, computed as though in the preceding 89 fiscal year only the required local effort was levied. 90 3. AMOUNT C shall be the quotient of required local-effort 91 millage divided by the total proposed nonvoted millage, rounded 92 to the nearest tenth and stated in words; however, the stated 93 amount shall not exceed nine-tenths. 94 4. AMOUNT D shall be the quotient of the current fiscal 95 year statewide required local-effort tax revenue, divided by the 96 prior fiscal year statewide required-local effort tax revenue, 97 computed pursuant to s. 1011.623, F.S. 98 (d) For school districts which have proposed a millage rate 99 in excess of 100 percent of the rolled-back rate computed 100 pursuant to subsection (1) and which propose to levy as nonvoted 101 millage only the minimum amount required pursuant to s. 102 1011.60(6), the advertisement shall be the same as provided in 103 paragraph (c), except that the second and third paragraphs shall 104 be replaced with the following paragraph: 105 This increase is required under state law in order for the 106 school board to receive $...(amount A)... in state education 107 grants. The total required portion for all school districts 108 across the state, excluding changes due to net new taxable 109 value, has ...(increased or decreased)... by ...(amount D)... 110 percent from the prior year. 111 Section 2. Section 1011.623, Florida Statutes, is created 112 to read: 113 1011.623 Annual notice of required local effort tax 114 revenue.— 115 (1) Annually, by August 19, the Department of Education 116 must provide to each school district the adjusted actual 117 statewide required local effort tax revenue for the current 118 fiscal year, the actual statewide required local effort tax 119 revenue for the prior fiscal year, and a statement indicating an 120 increase or decrease, expressed in a percentage, in the current 121 fiscal year adjusted actual statewide required local effort tax 122 revenue over the prior fiscal year actual statewide required 123 local effort tax revenue. 124 (2) Each school district shall publish in its tentative 125 budget advertisement required under s. 200.065(2)(f)1. the 126 percentage described in subsection (1) and a clear and concise 127 explanation of the percentage. 128 (3) The General Appropriations Act must include a statement 129 indicating the increase or decrease in the current fiscal year 130 adjusted estimated statewide required local effort tax revenue 131 over the prior fiscal year actual statewide required local 132 effort tax revenue, expressed both in a dollar amount and as a 133 percentage change. The statement shall describe an increase 134 using the term “tax increase” and a decrease using the term “tax 135 decrease.” 136 (4) The Legislature shall use the dollar amount in 137 subsection (3), in combination with other tax increases or 138 decreases passed by the Legislature during the current 139 legislative session, to calculate any statewide net tax increase 140 or decrease publicized by, or on behalf of, the Legislature. 141 (5) For purposes of this section: 142 (a) The term “adjusted actual statewide required local 143 effort tax revenue” means the sum across all school districts of 144 the product of each district’s current fiscal year required 145 local effort millage rate, computed by the Commissioner of 146 Education, multiplied by 96 percent of each district’s current 147 year taxable value, exclusive of net new taxable value. 148 (b) The term “adjusted estimated statewide required local 149 effort tax revenue” means the sum across all school districts of 150 the product of each district’s current fiscal year estimated 151 required local effort millage rate, incorporated by reference in 152 the General Appropriations Act, multiplied by 96 percent of each 153 district’s current year estimated taxable value, as determined 154 by the Revenue Estimating Conference, exclusive of estimated net 155 new taxable value. 156 (c) The term “net new taxable value” means the sum of the 157 values of new construction, additions to structures, deletions, 158 increases in the value of improvements that have undergone a 159 substantial rehabilitation which increased the assessed value of 160 such improvements by at least 100 percent, property added due to 161 geographic boundary changes, total taxable value of tangible 162 personal property within the jurisdiction in excess of 115 163 percent of the prior year’s total taxable value, and any 164 dedicated increment value, that will provide the same ad valorem 165 tax revenue for each taxing authority as was levied during the 166 prior year less the amount, if any, paid or applied as a 167 consequence of an obligation measured by the dedicated increment 168 value. 169 Section 3. This act shall take effect July 1, 2016, and 170 first applies beginning with the 2016 tax roll.