| 1 | Representative Cannon offered the following: |
| 2 |
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| 3 | Amendment (with title amendment) |
| 4 | Remove line(s) 929-1005 and insert: |
| 5 | Section 12. Subsections (5) and (8) of section 200.185, |
| 6 | Florida Statutes, are amended to read: |
| 7 | 200.185 Maximum millage rates for the 2007-2008 and 2008- |
| 8 | 2009 fiscal years.-- |
| 9 | (5) In the 2008-2009 fiscal year, a county, municipal |
| 10 | service taxing units of that county, and special districts |
| 11 | dependent to that county; a municipality and special districts |
| 12 | dependent to that municipality; and an independent special |
| 13 | district may levy a maximum millage determined as follows: |
| 14 | (a)1. The maximum millage rate that may be levied shall be |
| 15 | the rolled-back rate calculated pursuant to s. 200.065 and |
| 16 | adjusted for change growth in per capita Florida personal |
| 17 | income, except that: |
| 18 | a. Ad valorem tax revenue levied in the 2007-2008 fiscal |
| 19 | year and used in the calculation of the rolled-back rate shall |
| 20 | be reduced by any tax revenue resulting from a millage rate |
| 21 | approved by a super majority vote of the governing board of the |
| 22 | taxing authority in excess of the maximum rate that could have |
| 23 | been levied by a majority vote as provided in this section. |
| 24 | b. The taxable value within the jurisdiction of each |
| 25 | taxing authority used in the calculation of the rolled-back rate |
| 26 | shall be increased by an amount equal to the reduction in |
| 27 | taxable value occurring as a result of the amendments to the |
| 28 | State Constitution contained in SJR 2-D (2007) providing an |
| 29 | additional homestead exemption, providing portability of the |
| 30 | Save-Our-Homes differential, providing an exemption from ad |
| 31 | valorem taxation for tangible personal property, and providing a |
| 32 | 10-percent limitation on assessment increases for certain |
| 33 | properties. |
| 34 | 2. For a county authorized to levy a county public |
| 35 | hospital surtax under s. 212.055 that did so in fiscal year |
| 36 | 2007, the maximum millage rate shall exclude the revenues |
| 37 | required to be contributed to the county public general hospital |
| 38 | in the current fiscal year for the purposes of making the |
| 39 | maximum millage rate calculation, but shall be added back to the |
| 40 | maximum millage rate allowed after the applicable percentage of |
| 41 | the rolled-back rate as provided in subparagraphs (2)(a)1. |
| 42 | through 5. has been applied, the total of which shall be |
| 43 | considered the maximum millage rate for such a county for |
| 44 | purposes of this subsection. The revenue required to be |
| 45 | contributed to the county public general hospital for the |
| 46 | upcoming fiscal year shall be calculated by multiplying 11.873 |
| 47 | percent by the millage rate levied for countywide purposes in |
| 48 | fiscal year 2007 and multiplying the result by 95 percent of the |
| 49 | preliminary tax roll for the upcoming fiscal year. For a |
| 50 | downtown development authority established before the effective |
| 51 | date of the 1968 State Constitution which has a millage that |
| 52 | must be approved by a municipality, the governing body of that |
| 53 | municipality shall be considered the governing body of the |
| 54 | downtown development authority for purposes of this subsection. |
| 55 | (b) A rate in excess of the maximum millage rate allowed |
| 56 | under paragraph (a), but of not more than 110 percent of the |
| 57 | rate in paragraph (a) determined without taking into account the |
| 58 | adjustment in sub-subparagraph (a)1.b., may be levied if |
| 59 | approved by a two-thirds vote of the membership of the governing |
| 60 | body of the county, municipality, or independent district. |
| 61 | (c) A rate in excess of the millage rate allowed in |
| 62 | paragraph (b) may be levied if approved by a unanimous vote of |
| 63 | the membership of the governing body of the county, |
| 64 | municipality, or independent district or by a three-fourths vote |
| 65 | of the membership of the governing body if the governing body |
| 66 | has nine or more members, or if approved by a referendum of the |
| 67 | voters. |
| 68 | (8) The millage rate of a county or municipality, |
| 69 | municipal service taxing unit of that county, and any special |
| 70 | district dependent to that county or municipality may exceed in |
| 71 | any year the maximum millage rate calculated pursuant to this |
| 72 | section if the total county ad valorem taxes levied or total |
| 73 | municipal ad valorem taxes levied, as defined in s. 200.001, do |
| 74 | not exceed the maximum total county ad valorem taxes levied or |
| 75 | maximum total municipal ad valorem taxes levied, as defined in |
| 76 | s. 200.001, respectively. Voted millage, as defined in s. |
| 77 | 200.001, and taxes levied by a municipality or independent |
| 78 | special district that has levied ad valorem taxes for less than |
| 79 | 5 years are not subject to the limitation on millage rates |
| 80 | provided by this section. Total taxes levied may exceed the |
| 81 | maximum calculated pursuant to this section as a result of an |
| 82 | increase in taxable value above that certified in s. 200.065(1) |
| 83 | if such increase is less than the percentage amounts contained |
| 84 | in s. 200.065(6) or if the administrative adjustment cannot be |
| 85 | made because the value adjustment board is still in session at |
| 86 | the time the tax roll is extended; otherwise however, if such |
| 87 | increase in taxable value exceeds the percentage amounts |
| 88 | contained in s. 200.065(6), millage rates subject to this |
| 89 | section may must be reduced so that total taxes levied do not |
| 90 | exceed the maximum. Any unit of government operating under a |
| 91 | home rule charter adopted pursuant to ss. 10, 11, and 24, Art. |
| 92 | VIII of the State Constitution of 1885, as preserved by s. 6(e), |
| 93 | Art. VIII of the State Constitution of 1968, which is granted |
| 94 | the authority in the State Constitution to exercise all the |
| 95 | powers conferred now or hereafter by general law upon |
| 96 | municipalities and which exercises such powers in the |
| 97 | unincorporated area shall be recognized as a municipality under |
| 98 | this section. |
| 99 |
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| 100 |
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| 101 | ----------------------------------------------------- |
| 102 | T I T L E A M E N D M E N T |
| 103 | Remove line(s) 61 and insert: |
| 104 | s. 200.185, F.S.; revising the calculation of maximum |