Florida Senate - 2015                       CS for CS for SB 278
       By the Committees on Appropriations; and Finance and Tax; and
       Senator Diaz de la Portilla
       576-03807-15                                           2015278c2
    1                        A bill to be entitled                      
    2         An act relating to downtown development districts;
    3         creating s. 189.056, F.S.; providing legislative
    4         intent; authorizing municipalities larger than a
    5         certain population and located in certain counties to
    6         levy an ad valorem tax on real and personal property
    7         in downtown development districts; specifying the
    8         purpose of such ad valorem tax; limiting the downtown
    9         development district’s ad valorem millage rate;
   10         providing an effective date.
   12  Be It Enacted by the Legislature of the State of Florida:
   14         Section 1. Section 189.056, Florida Statutes, is created to
   15  read:
   16         189.056 Downtown development districts; ad valorem
   17  taxation.—
   18         (1) It is the intent of the Legislature to encourage the
   19  revitalization of downtown areas within large municipalities
   20  where the societal ills associated with urban blight are most
   21  prevalent. However, in recognition of the traditionally broad
   22  home rule power exercised by charter counties, the Legislature
   23  intends that this section apply only to certain counties.
   24         (2) The governing body of a municipality with a population
   25  of more than 400,000, as determined by the Office of Economic
   26  and Demographic Research, and located in a county as defined in
   27  s. 125.011(1) may, by ordinance, levy an ad valorem tax of up to
   28  0.475 mill on the taxable value of all real and personal
   29  property located in a downtown development district to help
   30  finance the operation of the district. The district’s millage
   31  may not exceed 0.475 mill and may not exceed the limitations
   32  contained in s. 200.001(8)(d) for dependent special districts.
   33         Section 2. This act shall take effect July 1, 2015.