Florida 2025 Regular Session

Florida House Bill H0787 Compare Versions

Only one version of the bill is available at this time.

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10	10	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
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14	14	A bill to be entitled 1
15	15	An act relating to revenues from ad valorem taxes; 2
16	16	amending s. 200.065, F.S.; revising how the rolled 3
17	17	back rate is calculated; limiting the maximum millage 4
18	18	rate that may be levied; prohibiting a higher rate 5
19	19	from being levied; requiring revenues collected in 6
20	20	excess of a certain amount to be disposed of in a 7
21	21	specified manner; providing an effective date. 8
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23	23	Be It Enacted by the Legislature of the State of Florida: 10
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25	25	Section 1. Subsections (1) and (5) of section 200.065, 12
26	26	Florida Statutes, are amended to read: 13
27	27	200.065 Method of fixing millage. — 14
28	28	(1) Upon completion of the assessment of all property 15
29	29	pursuant to s. 193.023, the property appraiser shall certify to 16
30	30	each taxing authority the taxable value within the jurisdiction 17
31	31	of the taxing authority. This certification shall include a copy 18
32	32	of the statement required to be submitted under s. 195.073(3), 19
33	33	as applicable to that taxing authority. The form on which the 20
34	34	certification is made shall include instructions to each taxing 21
35	35	authority describing the proper method of computing a millage 22
36	36	rate which, inclusive exclusive of new construction, additions 23
37	37	to structures, deletions, increases in the value of improvements 24
38	38	that have undergone a substantial rehabilitation which increased 25
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47	47	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
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51	51	the assessed value of such improvements by at least 100 percent, 26
52	52	property added due to geographic boundary changes, total taxable 27
53	53	value of tangible personal property within the jurisdiction in 28
54	54	excess of 115 percent of the previous year's total taxable 29
55	55	value, and any dedicated increment value, will provide the same 30
56	56	ad valorem tax revenue for each taxing authority as was levied 31
57	57	during the prior year less the amount, if any, paid or applied 32
58	58	as a consequence of an obligation measured by the dedicated 33
59	59	increment value. That millage rate shall be known as the 34
60	60	"rolled-back rate." The property appraiser shall also include 35
61	61	instructions, as prescribed by the Department of Revenue, to 36
62	62	each county and municipa lity, each special district dependent to 37
63	63	a county or municipality, each municipal service taxing unit, 38
64	64	and each independent special district describing the proper 39
65	65	method of computing the millage rates and taxes levied as 40
66	66	specified in subsection (5). The De partment of Revenue shall 41
67	67	prescribe the instructions and forms that are necessary to 42
68	68	administer this subsection and subsection (5). The information 43
69	69	provided pursuant to this subsection shall also be sent to the 44
70	70	tax collector by the property appraiser at th e time it is sent 45
71	71	to each taxing authority. 46
72	72	(5) In each fiscal year: 47
73	73	(a) The maximum millage rate that a county, municipality, 48
74	74	special district dependent to a county or municipality, 49
75	75	municipal service taxing unit, or independent special district 50
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84	84	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
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88	88	may levy is 102 percent of the a rolled-back rate based on the 51
89	89	amount of taxes which would have been levied in the prior year 52
90	90	if the maximum millage rate had been applied, adjusted for 53
91	91	change in per capita Florida personal income, unless a higher 54
92	92	rate was adopted, in which case the maximum is the adopted rate . 55
93	93	The maximum millage rate applicable to a county authorized to 56
94	94	levy a county public hospital surtax under s. 212.055 and which 57
95	95	did so in fiscal year 2007 shall exclude the revenues required 58
96	96	to be contributed to the county public general hospital in the 59
97	97	current fiscal year for the purposes of making the maximum 60
98	98	millage rate calculation, but shall be added back to the maximum 61
99	99	millage rate allowed after the roll back has been applied, the 62
100	100	total of which shall be considered the maximum millage rate for 63
101	101	such a county for purposes of this subsection. The revenue 64
102	102	required to be contributed to the county public general hospital 65
103	103	for the upcoming fiscal year shall be calculated as 11.873 66
104	104	percent times the millage rate l evied for countywide purposes in 67
105	105	fiscal year 2007 times 95 percent of the preliminary tax roll 68
106	106	for the upcoming fiscal year. A higher rate may not be adopted 69
107	107	only under the following conditions: 70
108	108	1. A rate of not more than 110 percent of the rolled -back 71
109	109	rate based on the previous year's maximum millage rate, adjusted 72
110	110	for change in per capita Florida personal income, may be adopted 73
111	111	if approved by a two -thirds vote of the membership of the 74
112	112	governing body of the county, municipality, or independent 75
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121	121	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
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125	125	district; or 76
126	126	2. A rate in excess of 110 percent may be adopted if 77
127	127	approved by a unanimous vote of the membership of the governing 78
128	128	body of the county, municipality, or independent district or by 79
129	129	a three-fourths vote of the membership of the governing body if 80
130	130	the governing body has nine or more members, or if the rate is 81
131	131	approved by a referendum . 82
132	132	(b) The millage rate of a county or municipality, 83
133	133	municipal service taxing unit of that county, and any special 84
134	134	district dependent to that county or municipality may excee d the 85
135	135	maximum millage rate calculated pursuant to this subsection if 86
136	136	the total county ad valorem taxes levied or total municipal ad 87
137	137	valorem taxes levied do not exceed the maximum total county ad 88
138	138	valorem taxes levied or maximum total municipal ad valorem ta xes 89
139	139	levied respectively. Voted millage and taxes levied by a 90
140	140	municipality or independent special district that has levied ad 91
141	141	valorem taxes for less than 5 years are not subject to this 92
142	142	limitation. The millage rate of a county authorized to levy a 93
143	143	county public hospital surtax under s. 212.055 may exceed the 94
144	144	maximum millage rate calculated pursuant to this subsection to 95
145	145	the extent necessary to account for the revenues required to be 96
146	146	contributed to the county public hospital. Total taxes levied 97
147	147	may exceed the maximum calculated pursuant to subsection (6) as 98
148	148	a result of an increase in taxable value above that certified in 99
149	149	subsection (1) if such increase is less than the percentage 100
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158	158	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
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162	162	amounts contained in subsection (6) or if the administrative 101
163	163	adjustment cannot be made because the value adjustment board is 102
164	164	still in session at the time the tax roll is extended; 103
165	165	otherwise, millage rates subject to this subsection may be 104
166	166	reduced so that total taxes levied do not exceed the maximum. In 105
167	167	the event any taxing authority co llects ad valorem revenues in 106
168	168	excess of 102 percent of the rolled back rate, such excess 107
169	169	amount must be returned to the taxpayers on a prorated basis, or 108
170	170	must be used to pay down debt. 109
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172	172	Any unit of government operating under a home rule charter 111
173	173	adopted pursuant to ss. 10, 11, and 24, Art. VIII of the State 112
174	174	Constitution of 1885, as preserved by s. 6(e), Art. VIII of the 113
175	175	State Constitution, which is granted the authority in the State 114
176	176	Constitution to exercise all the powers conferred now or 115
177	177	hereafter by general law upon municipalities and which exercises 116
178	178	such powers in the unincorporated area shall be recognized as a 117
179	179	municipality under this subsection. For a downtown development 118
180	180	authority established before the effective date of the State 119
181	181	Constitution which has a millage that must be approved by a 120
182	182	municipality, the governing body of that municipality shall be 121
183	183	considered the governing body of the downtown development 122
184	184	authority for purposes of this subsection. 123
185	185	Section 2. This act shall take effect July 1, 2025. 124