SB 564 — Pilot Program for Truth-in-millage Notices

There(b) The shallnumber beof sevennotices columnof headingsproposed whichproperty shalltaxes read:provided via website under the pilot program;

“Taxing(c) Cost Authority,”reductions “Yourfrom Property Taxes Last Year,” “Last Year’s Adjusted Tax Rate (Millage),” “Your Taxes This Year IF NO Budget Change Is Adopted,” “Tax Rate This Year IF PROPOSED Budget Is Adopted (Millage),” “Your Taxes This Year IF PROPOSED Budget Change Is Adopted,” and “A Public Hearing on the Proposedonline Taxesposting andof Budgetsuch Willnotices; Be Held:.” (c)(b) As used in this section, the term “last year’s adjusted tax rate” means the rolled-back rate calculated pursuant to s.

200.065(1).(d) The number of filed petitions before and after the start of the pilot program;

(3) Thereand shall(e) Recommended bechanges underto eachthe columnpilot headingprogram, anincluding entrywhether for the county;program should be implemented statewide.

theSection school2. This districtact levyshall requiredtake pursuanteffect toOctober s.1, 2019.

1011.60(6);

other operating school levies;

the municipality or municipal service taxing unit or units in which the parcel lies, if any;

the water management district levying pursuant to s.

373.503;

the independent special districts in which the parcel lies, if any;

and for all voted levies for debt service applicable to the parcel, if any.

(4) For each entry listed in subsection (3), there shall appear on the notice the following:

(a) In the first column, a brief, commonly used name for the taxing authority or its governing body.

The entry in the first column for the levy required pursuant to s.

1011.60(6) shall be “By State Law.” The entry for other operating school district levies shall be “By Local Board.” Both school levy entries shall be indented and preceded by the notation “Public Schools:”.

For each voted levy for debt service, the entry shall be “Voter Approved Debt Payments.” (b) In the second column, the gross amount of ad valorem taxes levied against the parcel in the previous year.

If the parcel did not exist in the previous year, the second column shall be blank.

(c) In the third column, last year’s adjusted tax rate or, in the case of voted levies for debt service, the tax rate previously authorized by referendum.

(d) In the fourth column, the gross amount of ad valorem taxes which will apply to the parcel in the current year if each taxing authority levies last year’s adjusted tax rate or, in the case of voted levies for debt service, the amount previously authorized by referendum.

(e) In the fifth column, the tax rate that each taxing authority must levy against the parcel to fund the proposed budget or, in the case of voted levies for debt service, the tax rate previously authorized by referendum.

(f) In the sixth column, the gross amount of ad valorem taxes that must be levied in the current year if the proposed budget is adopted.

(g) In the seventh column, the date, the time, and a brief description of the location of the public hearing required pursuant to s.

200.065(2)(c).

(5) Following the entries for each taxing authority, a final entry shall show:

in the first column, the words “Total Property Taxes:” and in the second, fourth, and sixth columns, the sum of the entries for each of the individual taxing authorities.

The second, fourth, and sixth columns shall, immediately below said entries, be labeled Column 1, Column 2, and Column 3, respectively.

Below these labels shall appear, in boldfaced type, the statement:

SEE REVERSE SIDE FOR EXPLANATION.

(6)(a) The second page of the notice shall state the parcel’s market value and for each taxing authority that levies an ad valorem tax against the parcel:

1. The assessed value, value of exemptions, and taxable value for the previous year and the current year.

2. Each assessment reduction and exemption applicable to the property, including the value of the assessment reduction or exemption and tax levies to which they apply.

(b) The reverse side of the second page shall contain definitions and explanations for the values included on the front side.

(7) The following statement shall appear after the values listed on the front of the second page:

227 If you feel that the market value of your property is inaccurate or does not reflect fair market value, or if you are entitled to an exemption or classification that is not reflected above, contact your county property appraiser at ...(phone number)...

or ...(location)....

If the property appraiser’s office is unable to resolve the matter as to market value, classification, or an exemption, you may file a petition for adjustment with the Value Adjustment Board.

Petition forms are available from the county property appraiser and must be filed ON OR BEFORE ...(date)....

(8) The reverse side of the first page of the form shall read:

240 EXPLANATION 242 *COLUMN 1—“YOUR PROPERTY TAXES LAST YEAR” This column shows the taxes that applied last year to your property.

These amounts were based on budgets adopted last year and your property’s previous taxable value.

*COLUMN 2—“YOUR TAXES IF NO BUDGET CHANGE IS ADOPTED” This column shows what your taxes will be this year IF EACH TAXING AUTHORITY DOES NOT CHANGE ITS PROPERTY TAX LEVY.

These amounts are based on last year’s budgets and your current assessment.

*COLUMN 3—“YOUR TAXES IF PROPOSED BUDGET CHANGE IS ADOPTED” This column shows what your taxes will be this year under the BUDGET ACTUALLY PROPOSED by each local taxing authority.

The proposal is NOT final and may be amended at the public hearings shown on the front side of this notice.

The difference between columns 2 and 3 is the tax change proposed by each local taxing authority and is NOT the result of higher assessments.

259 *Note:

Amounts shown on this form do NOT reflect early payment discounts you may have received or may be eligible to receive.

(Discounts are a maximum of 4 percent of the amounts shown on this form.) (9) The bottom portion of the notice shall further read in bold, conspicuous print:

266 “Your final tax bill may contain non-ad valorem assessments which may not be reflected on this notice such as assessments for roads, fire, garbage, lighting, drainage, water, sewer, or other governmental services and facilities which may be levied by your county, city, or any special district.” 273 (10)(a) If requested by the local governing board levying non-ad valorem assessments and agreed to by the property appraiser, the notice specified in this section may contain a notice of proposed or adopted non-ad valorem assessments.

If so agreed, the notice shall be titled:

279 NOTICE OF PROPOSED PROPERTY TAXES AND PROPOSED OR ADOPTED NON-AD VALOREM ASSESSMENTS DO NOT PAY—THIS IS NOT A BILL 284 There must be a clear partition between the notice of proposed property taxes and the notice of proposed or adopted non-ad valorem assessments.

The partition must be a bold, horizontal line approximately 1/8-inch thick.

By rule, the department shall provide a format for the form of the notice of proposed or adopted non-ad valorem assessments which meets the following minimum requirements:

1. There must be subheading for columns listing the levying local governing board, with corresponding assessment rates expressed in dollars and cents per unit of assessment, and the associated assessment amount.

2. The purpose of each assessment must also be listed in the column listing the levying local governing board if the purpose is not clearly indicated by the name of the board.

3. Each non-ad valorem assessment for each levying local governing board must be listed separately.

4. If a county has too many municipal service benefit units or assessments to be listed separately, it shall combine them by function.

5. A brief statement outlining the responsibility of the tax collector and each levying local governing board as to any non-ad valorem assessment must be provided on the form, accompanied by directions as to which office to contact for particular questions or problems.

(b) If the notice includes all adopted non-ad valorem assessments, the provisions contained in subsection (9) shall not be placed on the notice.

Section 2. Paragraph (a) of subsection (1) of section 192.0105, Florida Statutes, is amended to read:

192.0105 Taxpayer rights.—There is created a Florida Taxpayer’s Bill of Rights for property taxes and assessments to guarantee that the rights, privacy, and property of the taxpayers of this state are adequately safeguarded and protected during tax levy, assessment, collection, and enforcement processes administered under the revenue laws of this state.

The Taxpayer’s Bill of Rights compiles, in one document, brief but comprehensive statements that summarize the rights and obligations of the property appraisers, tax collectors, clerks of the court, local governing boards, the Department of Revenue, and taxpayers.

Additional rights afforded to payors of taxes and assessments imposed under the revenue laws of this state are provided in s.

213.015.

The rights afforded taxpayers to assure that their privacy and property are safeguarded and protected during tax levy, assessment, and collection are available only insofar as they are implemented in other parts of the Florida Statutes or rules of the Department of Revenue.

The rights so guaranteed to state taxpayers in the Florida Statutes and the departmental rules include:

(1) THE RIGHT TO KNOW.— (a) The right to be provided sent a notice of proposed property taxes and proposed or adopted non-ad valorem assessments (see ss.

194.011(1), 200.065(2)(b) and (d) and (13)(a), and 200.069).

The notice must also inform the taxpayer that the final tax bill may contain additional non-ad valorem assessments (see s.

200.069(9)).

340 Notwithstanding the right to information contained in this subsection, under s.

197.122 property owners are held to know that property taxes are due and payable annually and are charged with a duty to ascertain the amount of current and delinquent taxes and obtain the necessary information from the applicable governmental officials.

Section 3. Paragraph (a) of subsection (1) of section 193.073, Florida Statutes, is amended to read:

193.073 Erroneous returns;

estimate of assessment when no return filed.— (1)(a) Upon discovery that an erroneous or incomplete statement of personal property has been filed by a taxpayer or that all the property of a taxpayer has not been returned for taxation, the property appraiser shall mail a notice informing the taxpayer that an erroneous or incomplete statement of personal property has been filed.

Such notice shall be mailed at any time before the mailing or posting of the notice required in s.

200.069.

The taxpayer has 30 days after the date the notice is mailed to provide the property appraiser with a complete return listing all property for taxation.

Section 4. Paragraphs (a) and (b) of subsection (4) of section 193.114, Florida Statutes, are amended to read:

193.114 Preparation of assessment rolls.— (4)(a) For every change made to the assessed or taxable value of a parcel on an assessment roll subsequent to the mailing or posting of the notice provided for in s.

200.069, the property appraiser shall document the reason for such change in the public records of the office of the property appraiser in a manner acceptable to the executive director or the executive director’s designee.

(b) For every change that decreases the assessed or taxable value of a parcel on an assessment roll between the time of complete submission of the tax roll pursuant to s.

193.1142(3) and the mailing or posting of the notice provided for in s.

200.069, the property appraiser shall document the reason for such change in the public records of the office of the property appraiser in a manner acceptable to the executive director or the executive director’s designee.

Section 5. Paragraph (b) of subsection (4) of section 193.1142, Florida Statutes, is amended to read:

193.1142 Approval of assessment rolls.— (4) The department is authorized to issue a review notice to a county property appraiser within 30 days of a complete submission of the assessment rolls of that county.

Such review notice shall be in writing;

shall set forth with specificity all reasons relied on by the department as a basis for issuing the review notice;

shall specify all supporting data, surveys, and statistical compilations for review;

and shall set forth with particularity remedial steps which the department requires the property appraiser to take in order to obtain approval of the tax roll.

In the event that such notice is issued:

(b) The notice required pursuant to s.

200.069 shall not be issued or posted on a website prior to approval of an assessment roll for the county or prior to institution of interim roll procedures under s.

193.1145.

Section 6. Paragraph (d) of subsection (3) of section 194.011, Florida Statutes, is amended, and subsection (1) of that section is republished, to read:

194.011 Assessment notice;

objections to assessments.— (1) Each taxpayer whose property is subject to real or tangible personal ad valorem taxes shall be notified of the assessment of each taxable item of such property, as provided in s.

200.069.

(3) A petition to the value adjustment board must be in substantially the form prescribed by the department.

Notwithstanding s.

195.022, a county officer may not refuse to accept a form provided by the department for this purpose if the taxpayer chooses to use it.

A petition to the value adjustment board must be signed by the taxpayer or be accompanied at the time of filing by the taxpayer’s written authorization or power of attorney, unless the person filing the petition is listed in s.

194.034(1)(a).

A person listed in s.

194.034(1)(a) may file a petition with a value adjustment board without the taxpayer’s signature or written authorization by certifying under penalty of perjury that he or she has authorization to file the petition on behalf of the taxpayer.

If a taxpayer notifies the value adjustment board that a petition has been filed for the taxpayer’s property without his or her consent, the value adjustment board may require the person filing the petition to provide written authorization from the taxpayer authorizing the person to proceed with the appeal before a hearing is held.

If the value adjustment board finds that a person listed in s.

194.034(1)(a) willfully and knowingly filed a petition that was not authorized by the taxpayer, the value adjustment board shall require such person to provide the taxpayer’s written authorization for representation to the value adjustment board clerk before any petition filed by that person is heard, for 1 year after imposition of such requirement by the value adjustment board.

A power of attorney or written authorization is valid for 1 assessment year, and a new power of attorney or written authorization by the taxpayer is required for each subsequent assessment year.

A petition shall also describe the property by parcel number and shall be filed as follows:

(d) The petition may be filed, as to valuation issues, at any time during the taxable year on or before the 25th day following the later of the mailing of notice by the property appraiser or, if the property appraiser has opted to provide the notice under subsection (1), the posting of notice on the property appraiser’s website or the e-mail notification of the posting of notice on the property appraiser’s website as provided in subsection (1).

With respect to an issue involving the denial of an exemption, an agricultural or high-water recharge classification application, an application for classification as historic property used for commercial or certain nonprofit purposes, or a deferral, the petition must be filed at any time during the taxable year on or before the 30th day following the mailing of the notice by the property appraiser under s.

193.461, s.

193.503, s.

193.625, s.

196.173, or s.

196.193 or notice by the tax collector under s.

197.2425.

Section 7. This act shall take effect July 1, 2019.