Miami-Dade Legislative Item
File Number: 102774
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File Number: 102774 File Type: Resolution Status: Withdrawn
Version: 0 Reference: Control: Internal Mgmt. & Fiscal Responsibility Committee
File Name: DEVELOP A BETTER FORMAT FOR INFO ON TRIM NOTICE Introduced: 12/1/2010
Requester: NONE Cost: Final Action: 1/11/2011
Agenda Date: Agenda Item Number: 11A
Notes: NOTE TO CAO: ITEM FILED IN COMM. FOLDER Title: RESOLUTION DIRECTING THE MAYOR OR DESIGNEE IN CONSULTATION WITH THE PROPERTY APPRAISER AND TAX COLLECTOR TO DEVELOP A BETTER FORMAT FOR PROVIDING INFORMATION ON TRIM AND PROPERTY TAX NOTICES AND TO SEEK APPROVAL FOR SUCH FORMAT FROM THE FLORIDA DEPARTMENT OF REVENUE
Indexes: TAXES
Sponsors: Bruno A. Barreiro, Prime Sponsor
  Jose "Pepe" Diaz, Co-Sponsor
  Rebeca Sosa, 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

Internal Mgmt. & Fiscal Responsibility Committee 1/11/2011 2A Withdrawn P

County Manager 1/10/2011 Withdrawals Internal Mgmt. & Fiscal Responsibility Committee 1/11/2011

Budget, Planning and Sustainability Committee 12/14/2010 2F No action taken due to lack of a quorum
REPORT: Note: Pursuant to Chairman Martinez’ memorandum dated December 14, 2010, the Budget, Planning and Sustainability Committee meeting was cancelled.

County Manager 12/13/2010 Deferrals Budget, Planning and Sustainability Committee 12/14/2010
REPORT: The prime sponsor has requested deferral of this item.

County Attorney 12/1/2010 Referred Budget, Planning and Sustainability Committee 12/14/2010

County Attorney 12/1/2010 Assigned Jess M. McCarty

Legislative Text


TITLE
RESOLUTION DIRECTING THE MAYOR OR DESIGNEE IN CONSULTATION WITH THE PROPERTY APPRAISER AND TAX COLLECTOR TO DEVELOP A BETTER FORMAT FOR PROVIDING INFORMATION ON TRIM AND PROPERTY TAX NOTICES AND TO SEEK APPROVAL FOR SUCH FORMAT FROM THE FLORIDA DEPARTMENT OF REVENUE

BODY


WHEREAS, Florida law requires county property appraisers annually to produce and mail to all property owners within the county a notice of proposed property taxes, also known as the Truth in Millage or TRIM notice; and
WHEREAS, Florida law also requires county tax collectors annually to produce and mail to all property owners a property tax notice once millage rates have been set; and
WHEREAS, the TRIM and property tax notices are both combined notices that, while sent out by the county’s property appraiser and tax collector, include information for all taxing authorities within the county, including the Miami-Dade Public Schools, the applicable municipality, South Florida Water Management District, the Children’s Trust and the Florida Inland Navigation District; and
WHEREAS, Florida law sets forth what information must be included on the TRIM and property tax notices, and provides that the Florida Department of Revenue (FDOR) must approve the form of the TRIM and property tax notices that each county uses; and
WHEREAS, property owners often find the TRIM and property tax notices to be complex and confusing; and
WHEREAS, some property owners mistakenly conclude that, because the county appraiser and collector send out these notices, the Board of County Commissioners is responsible for all of the property taxes included on the TRIM and property tax notices; and
WHEREAS, the school district frequently makes up the largest share of the property taxes listed on the TRIM and property tax notices; and
WHEREAS, the applicable municipality often makes up a large share of the property taxes listed on the TRIM and property tax notices; and
WHEREAS, the Board of County Commissioners has no role in setting the millage rates of either the school district or municipalities, which are set by the Florida Legislature and the local school board in the case of school districts, and the city commission in the case of municipalities; and
WHEREAS, TRIM and property tax notices need to be made easier for property owners to understand; and
WHEREAS, subject to approval by FDOR, TRIM and property tax notices can be made easier to understand by various means, including but not limited to using a separate page for each taxing authority, displaying logos and color schemes of each taxing authority, using different color shading for each taxing authority, and by using pie charts to show the portion of the property tax bill that goes to the school board, the county, the city and other taxing authorities,
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF MIAMI-DADE COUNTY, FLORIDA, that this Board directs the Mayor or designee, in consultation with the Miami-Dade County Property Appraiser and Tax Collector, to:
Section 1. Research different options and develop better formats for providing information on TRIM and property tax notices, as well as attachments such as pie charts of all taxing authorities, that more clearly conveys to property owners the fact that, even though the notices are mailed out by the county’s property appraiser and tax collector, the TRIM and property tax notices list the proposed or actual taxes of a number of different local taxing authorities that are not within the purview of the Board of County Commissioners.
Section 2. Present such format options to the Board for approval.
Section 3. Seek approval from the Florida Department of Revenue for revised formats that have been reviewed and approved by this Board.
Section 4. Provide progress reports to the Board every 90 days following the effective date of this resolution related to this resolution.



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