Florida Senate - 2016                      CS for CS for SB 1222
       
       
        
       By the Committees on Finance and Tax; and Community Affairs; and
       Senator Flores
       
       593-03613-16                                          20161222c2
    1                        A bill to be entitled                      
    2         An act relating to millage rates; amending s. 200.065,
    3         F.S.; revising the maximum millage rate that a county,
    4         a municipality, a special district dependent to a
    5         county or municipality, a municipal service taxing
    6         unit, or an independent special district may levy;
    7         revising the conditions under which a higher rate may
    8         be adopted; providing an effective date.
    9          
   10  Be It Enacted by the Legislature of the State of Florida:
   11  
   12         Section 1. Paragraph (a) of subsection (5) of section
   13  200.065, Florida Statutes, is amended to read:
   14         200.065 Method of fixing millage.—
   15         (5) In each fiscal year:
   16         (a) The maximum millage rate that a county, municipality,
   17  special district dependent to a county or municipality,
   18  municipal service taxing unit, or independent special district
   19  may levy is the millage a rolled-back rate based on the amount
   20  of taxes which would have been levied in the prior year if the
   21  maximum millage rate had been applied, adjusted for change in
   22  per capita Florida personal income, unless the change in per
   23  capita Florida personal income is negative a higher rate was
   24  adopted, in which case the maximum is the prior year’s adopted
   25  rate. The maximum millage rate applicable to a county authorized
   26  to levy a county public hospital surtax under s. 212.055 and
   27  which did so in fiscal year 2007 shall exclude the revenues
   28  required to be contributed to the county public general hospital
   29  in the current fiscal year for the purposes of making the
   30  maximum millage rate calculation, but shall be added back to the
   31  maximum millage rate allowed after the roll back has been
   32  applied, the total of which shall be considered the maximum
   33  millage rate for such a county for purposes of this subsection.
   34  The revenue required to be contributed to the county public
   35  general hospital for the upcoming fiscal year shall be
   36  calculated as 11.873 percent times the millage rate levied for
   37  countywide purposes in fiscal year 2007 times 95 percent of the
   38  preliminary tax roll for the upcoming fiscal year. A higher rate
   39  may be adopted only under the following conditions:
   40         1. A rate of not more than 110 percent of the millage
   41  rolled-back rate levied in the prior year based on the previous
   42  year’s maximum millage rate, adjusted for change in per capita
   43  Florida personal income, unless the change in per capita Florida
   44  personal income is negative, may be adopted if approved by a
   45  two-thirds vote of the membership of the governing body of the
   46  county, municipality, or independent district; or
   47         2. A rate in excess of 110 percent may be adopted if
   48  approved by a unanimous vote of the membership of the governing
   49  body of the county, municipality, or independent district or by
   50  a three-fourths vote of the membership of the governing body if
   51  the governing body has nine or more members, or if the rate is
   52  approved by a referendum.
   53  
   54  Any unit of government operating under a home rule charter
   55  adopted pursuant to ss. 10, 11, and 24, Art. VIII of the State
   56  Constitution of 1885, as preserved by s. 6(e), Art. VIII of the
   57  State Constitution of 1968, which is granted the authority in
   58  the State Constitution to exercise all the powers conferred now
   59  or hereafter by general law upon municipalities and which
   60  exercises such powers in the unincorporated area shall be
   61  recognized as a municipality under this subsection. For a
   62  downtown development authority established before the effective
   63  date of the 1968 State Constitution which has a millage that
   64  must be approved by a municipality, the governing body of that
   65  municipality shall be considered the governing body of the
   66  downtown development authority for purposes of this subsection.
   67         Section 2. This act shall take effect July 1, 2016.