Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-17 - TRUTH IN MILLAGE ("TRIM") COMPLIANCE › Section 12D-17.003 - Truth in Millage ("TRIM") Compliance

Current through Reg. 50, No. 138; July 16, 2024
(1) It is the responsibility of the taxing
				authority to notify the Department, at the address stated in this rule chapter,
				of its name, mailing address, and the name of the person or official who is to
				receive all Truth in Millage ("TRIM") correspondence. The Department may use
				the address on file by May 1 of each year in sending out any forms and
				associated correspondence by June 1 of that year.
(2) Compliance with this rule chapter shall
				be necessary in order for a taxing authority to be considered in compliance
				with Section 200.065, F.S. For purposes of
				this rule chapter, the certification date, which shall be day 1, shall be the
				date of certification of the taxable value by the property appraiser on Form
				DR-420, or July 1, whichever is later.
(3) A taxing authority other than a school
				district must:
(a) Compute a proposed millage
				rate using not less than 95 percent of the taxable value certified to it
				pursuant to Section 200.065(1),
				F.S. For purposes of the calculation of the proposed millage rate by a special
				district, the determination by the Department of Commerce pursuant to Chapter
				189, F.S., of the dependent or independent status of the district shall be
				prima facie evidence of such status. Principal taxing authorities (counties and
				cities) shall use 95 percent of the taxable value in each district or unit in
				which a millage is levied. Multicounty taxing authorities shall use 95 percent
				of the taxable value within their jurisdiction in each county in which the
				millage is levied.
(b) Advise the
				property appraiser, on Form DR-420, of its proposed millage rate, of its
				rolled-back rate computed pursuant to Section
				200.065(1),
				F.S., and of the date, time and place at which a public hearing will be held to
				consider the proposed millage rate and the tentative budget. This advisement
				shall be made within 35 days of the certification date. If the taxing authority
				fails to timely provide such information, as required by Section
				200.065(2)(b),
				F.S., it shall be prohibited from levying a millage rate greater than the
				rolled-back rate. One Form DR-420 shall be prepared for operating millage for
				each county, each special district, each municipality, and each taxing
				authority subordinate to a county or municipality. For each multicounty taxing
				authority, one Form DR-420 shall be prepared for each county in which the
				operating millage is levied. The property appraiser is required to mail the
				notice of proposed property taxes, the TRIM notice, within 55 days after the
				certification date. This notice serves as the notice of the tentative millage
				and budget hearing.
(c) Hold a
				public hearing on the tentative millage rate and budget, on or after 10 days
				after the mailing of the TRIM notice and within 80 days after the certification
				date, scheduled as required by Section 200.065(2)(e)2., F.S.
(d) Advertise whenever possible, in a
				newspaper published in the county at least weekly unless the only newspaper in
				the county is published less than weekly or in a geographically limited insert
				of the newspaper published at least twice weekly and the circulation of such
				insert includes the geographic boundaries of the taxing authority. Instead of
				the published notice, the taxing authority may send by mail to each elector
				residing in the jurisdiction of the taxing authority, in the form provided in
				Section 200.065(3),
				F.S., notice of its intent to adopt a final millage and budget. The
				advertisement must appear within 15 days of the hearing adopting the tentative
				millage and budget. The form generally provides that the notice must consist of
				a notice of tax increase or notice of proposed tax increase advertisement or
				notice of budget hearing advertisement and an adjacent budget summary
				advertisement. If published in the print edition of the newspaper as provided
				in Section 200.065(3),
				F.S., the hearing advertisement must not be placed in the legal notices or
				classified advertisements section of the newspaper. Otherwise, the
				advertisement must be published as provided in Chapter 50, F.S.
(e) Hold the final budget hearing on or after
				2 days and within 5 days from the day the advertisements are first published,
				scheduled as required by Section 200.065(2)(e)2., F.S. In the event that this
				hearing is rescheduled or recessed, the taxing authority must publish a notice
				of the rescheduled date of the hearing as required by Section 200.065(2)(e)2.,
				F.S. If published in the print edition of the newspaper as provided in Section
				200.065(3),
				F.S., the recessed hearing advertisement must not be placed in the legal
				notices or classified advertisements section of the newspaper. Otherwise, the
				advertisement must be published as provided in Chapter 50, F.S.
(f) Certify the adopted millage to the
				property appraiser and the tax collector, submitting copies of the resolutions
				or ordinances. These submissions shall be made within 3 days from the date of
				the final budget hearing and thus within 101 days of the certification
				date.
(g) Execute the Certification
				of Final Taxable Value, Form DR-422, showing the adopted millage rate and
				return it to the property appraiser, tax collector, and the Department within 3
				days from receipt of the certification from the property appraiser. In the
				event variance in taxable value so certified for municipalities, counties, and
				water management districts is more than 1 percent from that initially certified
				by the property appraiser on the Certification of Taxable Value, Form DR-420,
				then as provided by Section
				200.065(5),
				F.S., the municipality, county or water management district may
				administratively adjust its adopted millage rate without a public hearing. Any
				other taxing authority, except a school district, may administratively adjust
				its millage if the taxable value is at variance by more than 3 percent. The
				adjustment shall be such that the taxes computed by applying the adopted rate
				against the certified taxable value are equal to the taxes computed by applying
				the adjusted adopted rate to taxable value on the roll to be extended. No
				adjustment shall be made to levies required by law to be a specific millage
				amount.
(h) Certify compliance with
				Chapter 200, F.S., to the Department, on Form DR-487, within 30 days after
				adoption of the ordinance or resolution establishing a property tax millage
				levy, as provided elsewhere in this rule chapter.