| 1 | A bill to be entitled |
| 2 | An act relating to ad valorem taxation; amending s. |
| 3 | 218.63, F.S.; providing that a local government may not |
| 4 | participate in receiving revenues from the local |
| 5 | government half-cent sales tax in a given year if the |
| 6 | government levies a millage rate in excess of a rate |
| 7 | calculated as specified; amending s. 200.065, F.S.; |
| 8 | requiring that instructions for calculating such maximum |
| 9 | millage be included on the form on which the property |
| 10 | appraiser certifies to each taxing authority the taxable |
| 11 | value within the taxing authority's jurisdiction; |
| 12 | providing an effective date. |
| 13 |
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| 14 | Be It Enacted by the Legislature of the State of Florida: |
| 15 |
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| 16 | Section 1. Subsection (3) is added to section 218.63, |
| 17 | Florida Statutes, to read: |
| 18 | 218.63 Participation requirements.-- |
| 19 | (3)(a) If a unit of local government levies in any year a |
| 20 | millage rate in excess of the maximum millage rate as calculated |
| 21 | in paragraph (b), not including any millage levied pursuant to a |
| 22 | referendum held in that year, that unit of local government may |
| 23 | not participate in the local government half-cent sales tax |
| 24 | during the next fiscal year. |
| 25 | (b) The maximum millage rate under paragraph (a) shall be |
| 26 | calculated as the rolled-back rate as defined in s. 200.065, |
| 27 | adjusted by the percentage change in the Consumer Price Index |
| 28 | for All Urban Consumers, U.S. City Average, all items 1967=100, |
| 29 | or successor reports for the preceding calendar year as |
| 30 | initially reported by the Bureau of Labor Statistics of the |
| 31 | United States Department of Labor, plus 3 percentage points. |
| 32 | Section 2. Subsection (1) of section 200.065, Florida |
| 33 | Statutes, is amended to read: |
| 34 | 200.065 Method of fixing millage.-- |
| 35 | (1) Upon completion of the assessment of all property |
| 36 | pursuant to s. 193.023, the property appraiser shall certify to |
| 37 | each taxing authority the taxable value within the jurisdiction |
| 38 | of the taxing authority. This certification shall include a copy |
| 39 | of the statement required to be submitted under s. 195.073(3), |
| 40 | as applicable to that taxing authority. The form on which the |
| 41 | certification is made shall include instructions to each taxing |
| 42 | authority describing the proper method of computing a millage |
| 43 | rate which, exclusive of new construction, additions to |
| 44 | structures, deletions, increases in the value of improvements |
| 45 | that have undergone a substantial rehabilitation which increased |
| 46 | the assessed value of such improvements by at least 100 percent, |
| 47 | and property added due to geographic boundary changes, will |
| 48 | provide the same ad valorem tax revenue for each taxing |
| 49 | authority as was levied during the prior year. That millage rate |
| 50 | shall be known as the "rolled-back rate." The form must also |
| 51 | include instructions to each taxing authority describing the |
| 52 | proper method of computing a millage rate that would result in a |
| 53 | loss of eligibility to participate in the local government half- |
| 54 | cent sales tax under s. 218.63, if applicable. The information |
| 55 | provided pursuant to this subsection shall also be sent to the |
| 56 | tax collector by the property appraiser at the time it is sent |
| 57 | to each taxing authority. |
| 58 | Section 3. This act shall take effect July 1, 2007. |