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