Miami-Dade Legislative Item
File Number: 102220
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File Number: 102220 File Type: Resolution Status: Adopted
Version: 0 Reference: R-1028-10 Control: Board of County Commissioners
File Name: SETTING A MILLAGE RATE AT WHICH THE STATE TAX INCREASE Introduced: 9/10/2010
Requester: NONE Cost: Final Action: 10/5/2010
Agenda Date: 10/5/2010 Agenda Item Number: 11A21
Notes: Title: RESOLUTION URGING THE FLORIDA LEGISLATURE TO PASS LEGISLATION BETTER DEFINING WHEN TAXING AUTHORITIES CAN INDICATE THEY ARE SETTING A MILLAGE RATE AT WHICH THE STATE DOES NOT REQUIRE A NOTICE OF PROPOSED PROPERTY TAX INCREASE
Indexes: LEGISLATURE
Sponsors: Rebeca Sosa, Prime Sponsor
  Sen. Javier D. Souto, Co-Sponsor
  Jose "Pepe" Diaz, Co-Sponsor
Sunset Provision: No Effective Date: Expiration Date:
Registered Lobbyist: None Listed


Legislative History

Acting Body Date Agenda Item Action Sent To Due Date Returned Pass/Fail

Board of County Commissioners 10/5/2010 11A21 Adopted P
REPORT: Commissioner Diaz asked to be listed as a co-sponsor.

Board of County Commissioners 9/21/2010 11A16 Deferred 10/5/2010 P
REPORT: The Board deferred the foregoing proposed resolution to the Board of County Commissioners meeting scheduled for October 5, 2010, as requested by Commissioner Sosa, the sponsor.

County Attorney 9/10/2010 Assigned Jess M. McCarty 9/13/2010

Legislative Text


TITLE
RESOLUTION URGING THE FLORIDA LEGISLATURE TO PASS LEGISLATION BETTER DEFINING WHEN TAXING AUTHORITIES CAN INDICATE THEY ARE SETTING A MILLAGE RATE AT WHICH THE STATE DOES NOT REQUIRE A NOTICE OF PROPOSED PROPERTY TAX INCREASE

BODY
WHEREAS, Florida Law generally defines the rollback rate as the millage rate that provides the same property tax revenue in total for each taxing authority, exclusive of new construction, as was levied during the previous year; and
WHEREAS, if a taxing authority proposes to set its millage rate at a level higher than the rollback rate, then Florida Law requires the taxing authority to advertise a proposed tax increase; and
WHEREAS, if a taxing authority proposes to set its millage rate at or below the rollback rate, then Florida Law requires simply a notice of the budget hearing; and
WHEREAS, the rollback rate is designed to compare total revenue for the upcoming fiscal year and the current fiscal year, and inform taxpayers of whether or not a taxing authority is increasing its total revenue and budget; and
WHEREAS, allowing the rollback rate to be defined as resulting in a “no tax increase” budget can be misleading because individual homeowners, business owners and other property owners may see increases in their individual property tax bills even if a taxing authority adopts millage rates at or below the rollback rate; and
WHEREAS, it is confusing to taxpayers that an individual property owner’s property taxes might increase even when a taxing authority sets a millage rate at which the state does not require a notice of proposed property tax increase under the current statutory definition of rollback rate; and
WHEREAS, whether actual property taxes increase or decrease is a function of a number of factors, including (1) at what particular value a property is assessed, (2) whether the property is subject to the Save Our Homes cap or not, and (3) the particular exemptions that might apply to the property; and
WHEREAS, state law should better define when taxing authorities can indicate that they are setting a millage rate at which the state does not require a notice of proposed property tax increase to better inform taxpayers,
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF MIAMI-DADE COUNTY, FLORIDA, that this Board:
Section 1. Urges the Florida Legislature to pass legislation better defining when taxing authorities can indicate that they are setting a millage rate at which the state does not require a notice of proposed property tax increase.
Section 2. Directs the Clerk of the Board to transmit certified copies of this resolution to the Governor, Senate President, House Speaker, the Chair and Members of the Miami-Dade State Legislative Delegation.
Section 3. Directs the County’s state lobbyists to advocate for the issue identified in Section 1 above, and directs the Office of Intergovernmental Affairs to include this item in the 2011 state legislative package.



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