Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-17 - TRUTH IN MILLAGE ("TRIM") COMPLIANCE › Section 12D-17.004 - Taxing Authority's Certification of Compliance; Notification by Department

Current through Reg. 50, No. 138; July 16, 2024
(1) If an ordinance
				or resolution establishing a property tax millage levy is adopted, the taxing
				authority must file Form DR-487, Certification of Compliance with the
				Department within 30 days following the adoption of the levy.
(2)
(a) For
				taxing authorities other than school districts, the certification of compliance
				must be made by filing the following items with the Department:
1. A copy of the Certification of Taxable
				Value, Form DR-420.
2. A copy of
				the ordinance or resolution adopting the millage rate.
3. A copy of the ordinance or resolution
				adopting the budget.
4. The entire
				page from the print edition of the newspaper or the entire webpage from an
				Internet-only publication, containing the final budget hearing advertisement,
				which is the notice of proposed tax increase advertisement required by Sections
				200.065(2)(d) and
				(3)(a), F.S., or the notice of budget hearing
				advertisement required by Sections
				200.065(2)(d) and
				(3)(b), F.S., whichever is appropriate, and
				which is required to be adjacent to the budget summary advertisement. For
				multicounty taxing authorities, the entire page from the newspaper or the
				entire webpage from an Internet-only publication, containing the notice of
				proposed tax increase advertisement or notice of tax increase advertisement
				required by Sections 200.065(2)(d), (3)(a), (3)(g) and
				(9), F.S., or the notice of budget hearing
				advertisement required by Sections
				200.065(2)(d), (3)(b), (3)(e) and
				(8), F.S., and which is required to be
				adjacent to the budget summary advertisement.
5. The entire page from the print edition of
				the newspaper or the entire webpage from an Internet-only publication,
				containing the budget summary advertisement required by Sections
				200.065(3)(l)
				and 129.03(3)(b),
				F.S., adjacent to the advertisement required by paragraph 4. of this rule
				subsection above.
6. Proof(s) of
				publication from the newspaper of the notice of tax increase or notice of
				proposed tax increase advertisement or notice of budget hearing advertisement,
				and the adjacent budget summary advertisement. In the event notice is not
				published but is mailed according to Section
				200.065(3)(f),
				F.S., a taxing authority must submit a certification of mailing from the post
				office with a copy of the notices.
7. For counties only, a copy of the Notice of
				Tax Impact of the Value Adjustment Board advertisement described in Section
				194.037, F.S., and Rule
				12D-9.038, F.A.C. (the entire
				page from the print edition of the newspaper or the entire webpage from an
				Internet-only publication).
8. For
				counties only, proof of publication of the notice of tax impact of the value
				adjustment board advertisement. If the value adjustment board completes its
				hearings after the deadline for certification under Section
				200.068, F.S., the county shall
				submit this item to the Department within 30 days from the completion of the
				hearings.
9. A copy of the
				Certification of Final Taxable Value, Form DR-422, if the property appraiser
				has issued one as of this date. If the taxing authority has not received this
				certification, then the taxing authority shall file the remainder of the
				certification package with the Department within the deadline and shall file
				the certification Form DR-422 as soon as it is received.
10. Form DR-420TIF, Tax Increment Adjustment
				Worksheet.
11. Form DR-420DEBT,
				Certification of Voted Debt Millage, if used.
12. Form DR-420MM, Maximum Millage Levy
				Calculation - Final Disclosure, including the maximum millage rates calculated
				pursuant to Section 200.065(5),
				F.S., together with values and calculations on which the maximum millage rates
				are based.
13. Form DR-487V, Vote
				Record for Final Adoption of Millage Levy.
14. Form DR-422DEBT, Certification of Final
				Voted Debt Millage, if used.
15.
				Certification of Compliance, Form DR-487.
The forms listed above are incorporated by reference in Rule
				  12D-16.002,
				  F.A.C.