Miami-Dade Legislative Item
File Number: 110052
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File Number: 110052 File Type: Resolution Status: Adopted
Version: 0 Reference: R-163-11 Control: County Commission
File Name: BETTER FORMAT ON THE PROPERTY TAX BILL Introduced: 1/5/2011
Requester: NONE Cost: Final Action: 3/1/2011
Agenda Date: 3/1/2011 Agenda Item Number: 11A2
Notes: Title: RESOLUTION DIRECTING THE MAYOR OR DESIGNEE IN CONSULTATION WITH THE TAX COLLECTOR TO DEVELOP A BETTER FORMAT FOR PROVIDING INFORMATION ON THE PROPERTY TAX BILL AND TO SEEK APPROVAL FOR SUCH FORMAT FROM THE FLORIDA DEPARTMENT OF REVENUE
Indexes: PROPERTY
  PROPERTY TAX
Sponsors: Bruno A. Barreiro, Prime Sponsor
  Lynda Bell, Co-Sponsor
  Jose "Pepe" Diaz, Co-Sponsor
  Audrey M. Edmonson, Co-Sponsor
  Carlos A. Gimenez, Co-Sponsor
  Sally A. Heyman, 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

Board of County Commissioners 3/1/2011 11A2 Adopted P
REPORT: Chairman Martinez directed the Mayor or designee in consultation with the Tax Collector to develop a better format for providing information on the property tax bill and to seek approval for such format from the Florida Department of Revenue.

Commission Auditor 2/16/2011 Legislative notes attached 3/1/2011

Internal Mgmt. & Fiscal Responsibility Committee 2/8/2011 2B Forwarded to BCC with a favorable recommendation P
REPORT: Assistant County Attorney Jess McCarty read the foregoing proposed resolution into the record. Chairwoman Bell and Commissioner Gimenez asked to be added as co-sponsors to this resolution, and Commissioner Edmonson was added as a co-sponsor at Chairwoman Bell’s suggestion, with no objection from Commissioner Edmonson. Hearing no further questions or comments, the Committee proceeded to vote on the foregoing resolution as presented.

County Attorney 1/10/2011 Referred Internal Mgmt. & Fiscal Responsibility Committee 2/8/2011

County Attorney 1/10/2011 Assigned Jess M. McCarty 1/14/2011

Legislative Text


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

BODY

WHEREAS, Florida law requires county tax collectors annually to produce and mail to all property owners a property tax bill, also known as a property tax notice, once millage rates have been set; and
WHEREAS, the property tax bill is a combined bill that, while sent out by the county’s tax collector, includes 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 property tax bill, and provides that the Florida Department of Revenue (FDOR) must approve the form of the property tax bill that each county uses; and
WHEREAS, property owners often find the property tax bill to be complex and confusing; and
WHEREAS, some property owners mistakenly conclude that, because the county tax collector sends out the property tax bill, the Board of County Commissioners is responsible for all of the property taxes included on the property tax bill; and
WHEREAS, the school district frequently makes up the largest share of property taxes listed on the property tax bill, and the applicable municipality typically makes up a substantial part of the property taxes listed on the property tax bill; 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 a municipality; and
WHEREAS, the property tax bill needs to be made easier for property owners to understand; and
WHEREAS, subject to approval by FDOR, the property tax bill 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:
Section 1. Directs the Mayor or designee, in consultation with the Miami-Dade County Tax Collector, to research different options and develop better formats for providing information on the property tax bill, as well as attachments such as pie charts of all taxing authorities, that more clearly convey to property owners the fact that, even though the property tax bill is mailed out by the county tax collector, the property tax bill lists the taxes of a number of different local taxing authorities that are not within the purview of the Board of County Commissioners.
Section 2. Directs the Mayor or designee, in consultation with the Miami-Dade County Tax Collector, to present such format options to the Board for approval.
Section 3. Requests the Miami-Dade County Tax Collector to seek approval from the Florida Department of Revenue for a revised format for the property tax bill that has been reviewed and approved by this Board.
Section 4. Directs the Mayor or designee to provide progress reports to the Board related to this resolution every 90 days following the effective date of this resolution.



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