Florida Senate - 2025 SB 996
By Senator Collins
14-01799A-25 2025996__
1 A bill to be entitled
2 An act relating to revenues from ad valorem taxes;
3 amending s. 200.065, F.S.; revising the method of
4 computing the rolled-back rate; revising the maximum
5 millage rate that may be levied in a fiscal year;
6 prohibiting a higher rate from being levied; requiring
7 that revenues collected in excess of a certain amount
8 be disposed of in a specified manner; providing an
9 effective date.
10
11 Be It Enacted by the Legislature of the State of Florida:
12
13 Section 1. Subsections (1) and (5) of section 200.065,
14 Florida Statutes, are amended to read:
15 200.065 Method of fixing millage.—
16 (1) Upon completion of the assessment of all property
17 pursuant to s. 193.023, the property appraiser shall certify to
18 each taxing authority the taxable value within the jurisdiction
19 of the taxing authority. This certification shall include a copy
20 of the statement required to be submitted under s. 195.073(3),
21 as applicable to that taxing authority. The form on which the
22 certification is made shall include instructions to each taxing
23 authority describing the proper method of computing a millage
24 rate which, inclusive exclusive of new construction, additions
25 to structures, deletions, increases in the value of improvements
26 that have undergone a substantial rehabilitation which increased
27 the assessed value of such improvements by at least 100 percent,
28 property added due to geographic boundary changes, total taxable
29 value of tangible personal property within the jurisdiction in
30 excess of 115 percent of the previous year’s total taxable
31 value, and any dedicated increment value, will provide the same
32 ad valorem tax revenue for each taxing authority as was levied
33 during the prior year less the amount, if any, paid or applied
34 as a consequence of an obligation measured by the dedicated
35 increment value. That millage rate shall be known as the
36 “rolled-back rate.” The property appraiser shall also include
37 instructions, as prescribed by the Department of Revenue, to
38 each county and municipality, each special district dependent to
39 a county or municipality, each municipal service taxing unit,
40 and each independent special district describing the proper
41 method of computing the millage rates and taxes levied as
42 specified in subsection (5). The Department of Revenue shall
43 prescribe the instructions and forms that are necessary to
44 administer this subsection and subsection (5). The information
45 provided pursuant to this subsection shall also be sent to the
46 tax collector by the property appraiser at the time it is sent
47 to each taxing authority.
48 (5) In each fiscal year:
49 (a) The maximum millage rate that a county, municipality,
50 special district dependent to a county or municipality,
51 municipal service taxing unit, or independent special district
52 may levy is 102 percent of the a rolled-back rate based on the
53 amount of taxes which would have been levied in the prior year
54 if the maximum millage rate had been applied, adjusted for
55 change in per capita Florida personal income, unless a higher
56 rate was adopted, in which case the maximum is the adopted rate.
57 The maximum millage rate applicable to a county authorized to
58 levy a county public hospital surtax under s. 212.055 and which
59 did so in fiscal year 2007 shall exclude the revenues required
60 to be contributed to the county public general hospital in the
61 current fiscal year for the purposes of making the maximum
62 millage rate calculation, but shall be added back to the maximum
63 millage rate allowed after the roll back has been applied, the
64 total of which shall be considered the maximum millage rate for
65 such a county for purposes of this subsection. The revenue
66 required to be contributed to the county public general hospital
67 for the upcoming fiscal year shall be calculated as 11.873
68 percent times the millage rate levied for countywide purposes in
69 fiscal year 2007 times 95 percent of the preliminary tax roll
70 for the upcoming fiscal year. A higher rate may not be adopted
71 only under the following conditions:
72 1. A rate of not more than 110 percent of the rolled-back
73 rate based on the previous year’s maximum millage rate, adjusted
74 for change in per capita Florida personal income, may be adopted
75 if approved by a two-thirds vote of the membership of the
76 governing body of the county, municipality, or independent
77 district; or
78 2. A rate in excess of 110 percent may be adopted if
79 approved by a unanimous vote of the membership of the governing
80 body of the county, municipality, or independent district or by
81 a three-fourths vote of the membership of the governing body if
82 the governing body has nine or more members, or if the rate is
83 approved by a referendum.
84 (b) The millage rate of a county or municipality, municipal
85 service taxing unit of that county, and any special district
86 dependent to that county or municipality may exceed the maximum
87 millage rate calculated pursuant to this subsection if the total
88 county ad valorem taxes levied or total municipal ad valorem
89 taxes levied do not exceed the maximum total county ad valorem
90 taxes levied or maximum total municipal ad valorem taxes levied
91 respectively. Voted millage and taxes levied by a municipality
92 or independent special district that has levied ad valorem taxes
93 for less than 5 years are not subject to this limitation. The
94 millage rate of a county authorized to levy a county public
95 hospital surtax under s. 212.055 may exceed the maximum millage
96 rate calculated pursuant to this subsection to the extent
97 necessary to account for the revenues required to be contributed
98 to the county public hospital. Total taxes levied may exceed the
99 maximum calculated pursuant to subsection (6) as a result of an
100 increase in taxable value above that certified in subsection (1)
101 if such increase is less than the percentage amounts contained
102 in subsection (6) or if the administrative adjustment cannot be
103 made because the value adjustment board is still in session at
104 the time the tax roll is extended; otherwise, millage rates
105 subject to this subsection may be reduced so that total taxes
106 levied do not exceed the maximum. In the event any taxing
107 authority collects ad valorem revenues in excess of 102 percent
108 of the rolled-back rate, such excess amount must be returned to
109 the taxpayers on a prorated basis, or must be used to pay down
110 debt.
111
112 Any unit of government operating under a home rule charter
113 adopted pursuant to ss. 10, 11, and 24, Art. VIII of the State
114 Constitution of 1885, as preserved by s. 6(e), Art. VIII of the
115 State Constitution, which is granted the authority in the State
116 Constitution to exercise all the powers conferred now or
117 hereafter by general law upon municipalities and which exercises
118 such powers in the unincorporated area shall be recognized as a
119 municipality under this subsection. For a downtown development
120 authority established before the effective date of the State
121 Constitution which has a millage that must be approved by a
122 municipality, the governing body of that municipality shall be
123 considered the governing body of the downtown development
124 authority for purposes of this subsection.
125 Section 2. This act shall take effect July 1, 2025.