200.069 Notice of proposed property taxes and non-ad valorem assessments.—Pursuant to s. 200.065(2)(b), the property appraiser, in the name of the taxing authorities and local governing boards levying non-ad valorem assessments within his or her jurisdiction and at the expense of the county, shall prepare and deliver by first-class mail to each taxpayer to be listed on the current year’s assessment roll a notice of proposed property taxes, which notice shall contain the elements and use the format provided in the following form. Notwithstanding the provisions of s. 195.022, no county officer shall use a form other than that provided herein. The Department of Revenue may adjust the spacing and placement on the form of the elements listed in this section as it considers necessary based on changes in conditions necessitated by various taxing authorities. If the elements are in the order listed, the placement of the listed columns may be varied at the discretion and expense of the property appraiser, and the property appraiser may use printing technology and devices to complete the form, the spacing, and the placement of the information in the columns. In addition, the property appraiser may not include in the mailing of the notice of ad valorem taxes and non-ad valorem assessments additional information or items unless such information or items explain a component of the notice or provide information directly related to the assessment and taxation of the property. A county officer may use a form other than that provided by the department for purposes of this part, but only if his or her office pays the related expenses and he or she obtains prior written permission from the executive director of the department; however, a county officer may not use a form the substantive content of which is at variance with the form prescribed by the department. The county officer may continue to use such an approved form until the law that specifies the form is amended or repealed or until the officer receives written disapproval from the executive director.
(1) The first page of the notice shall read:
NOTICE OF PROPOSED PROPERTY TAXES
DO NOT PAY—THIS IS NOT A BILL
The taxing authorities which levy property taxes against your property will soon hold PUBLIC HEARINGS to adopt budgets and tax rates for the next year.
The purpose of these PUBLIC HEARINGS is to receive opinions from the general public and to answer questions on the proposed tax change and budget PRIOR TO TAKING FINAL ACTION.
Each taxing authority may AMEND OR ALTER its proposals at the hearing.
(2)(a) The notice shall include a brief legal description of the property, the name and mailing address of the owner of record, and the tax information applicable to the specific parcel in question. The information shall be in columnar form. There shall be seven column headings which shall read: “Taxing Authority,” “Your 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 Proposed Taxes and Budget Will Be Held:.”
(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).
(3) There shall be under each column heading an entry for the county; the school district levy required pursuant to s. 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:
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:
EXPLANATION
*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.
*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:
“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.”
(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:
NOTICE OF PROPOSED PROPERTY TAXES AND PROPOSED OR ADOPTED NON-AD VALOREM ASSESSMENTS DO NOT PAY—THIS IS NOT A BILL
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.
Cited 2 times | Published | Florida 1st District Court of Appeal | 2016 WL 606685
...certification” on the property appraiser’s
website, in his or her office, and in the local newspaper. The certification of the tax
rolls is the culmination of a process that affords property owners considerable due
process before taxes are imposed on their property. See, e.g., § 200.069, Fla....
Cited 2 times | Published | Florida 5th District Court of Appeal | 11 Fla. L. Weekly 1812, 1986 Fla. App. LEXIS 9400
...ve by first-class mail notice of proposed property taxes, and notice of the right to be heard thereon, notice of the right to informally confer with the property appraiser, and notice of the right to petition the property appraisal adjustment board (§ 200.069, Fla....
...82-226, Laws of Florida (HB 21-D). Your letter of inquiry poses the following questions: 1. ARE SPECIAL ASSESSMENTS IMPOSED BY MUNICIPAL SERVICE TAXING OR BENEFIT UNITS REQUIRED TO BE INCLUDED IN THE NOTICE OF PROPOSED PROPERTY TAXES AS SET FORTH IN s 200.069 , F.S., AS AMENDED? 2....
...provisions of this chapter, including provisions relating to discount for early payment, prepayment by installment method, penalty for delinquent payment, and issuance of tax certificates and tax deeds for nonpayment, and to all notice provisions of s. 200.069 ....
...m taxes . QUESTION ONE The answer to Question One is in the affirmative. The provisions of newly created s 197.214(2) cited above, expressly make special assessments imposed by municipal service taxing or benefit units subject to the provisions of s 200.069 , F.S. (dealing with notice of proposed property taxes) by specific reference to the notice provisions of said s 200.069 . In your letter of request you note that provisions of s 200.069 , F.S., pertain solely to the manner of notifying property owners as to proposed property taxes and that special assessments are not referred to within the body of said s 200.069 . The fact that special assessments are not expressly referred to within the body of s 200.069 appears to be inconsequential....
...n the former statute is immaterial. QUESTION TWO Question Two deals solely with the mechanics of implementing the new requirement that special assessments imposed by municipal service taxing or benefit units are subject to the notice provisions of s 200.069 , F.S. The question arises because both the form and the substance of the notice of proposed property taxes under s 200.069 , as it existed prior to the passage of Ch....
...82-226, Laws of Florida (and as it exists under the amended statute), are set forth in detail within the body of the statutory provisions. However, the new requirements of s 197.214, as amended by Ch. 82-226, do not set out any details as to how the statutory notice under s 200.069 , as amended by s 12 of Ch....
...llecting and valorem taxes. . . . Therefore, in view of the absence of any express legislative direction concerning the format for, or the manner of, incorporating the information concerning such special assessments into the notices required under s 200.069 , as amended, this is a matter which must be administratively determined by the Department of Revenue in the performance of its express statutory duty to prescribe all forms to be used by property appraisers and tax collectors. Section 200.069 , as amended, prohibits any county officer from using a notice form other than that provided by the department for the purposes of s 200.069 ....
...vide that the special assessments shall be collected as provided for ad valorem taxes under Ch. 197, and that the collection of the special assessments shall be subject to all collection provisions of Ch. 197. In addition, the notice provisions of s 200.069 , are specifically incorporated by reference in s 197.214(2)....
...In summary, based on the language contained in s 52 of Ch. 82-226, Laws of Florida, it is my opinion that special assessments imposed by municipal service taxing or benefit units are required to be included on the notice of proposed property taxes under s 200.069 , F.S., as amended. However, the mechanics or techniques for implementing the inclusion of the additional information concerning such special assessments onto the notices under s 200.069 , F.S., as amended, not being directed by the Legislature, is a matter which must be administratively determined by the Department of Revenue pursuant to its statutory duty under s 195.022 to prescribe all forms to be used by the property appraisers and tax collectors....
...10 A taxpayer must file a petition relating to valuation issues with the value adjustment board within twenty-five days of the mailing of the Notice of Proposed Property Taxes (TRIM Notice) by the property appraiser. 11 The notice of proposed property taxes must contain specific information and be in the format required by section 200.069 , Florida Statutes....
...o high, you have not directed my attention to, nor have I found, any statutory or constitutional provision that limits the value adjustment board's authority to review only those petitions seeking a reduction in an assessment. 13 As reflected above, section 200.069 , Florida Statutes, authorizes a taxpayer to petition for adjustment if the property appraiser's office is unable to resolve the disagreement as to market value or an exemption....
...2-D, Laws of Fla. (2007), adopted 2008. 8 Section 194.032 (1)(a), Fla. Stat. 9 Section 194.032 (1)(b), Fla. Stat. 10 See Florida Department of Revenue Form DR-486 (R. 12/96), "Petition to Value Adjustment Board." 11 Section 194.011 (3)(d), Fla. Stat. See also s. 200.069 (1), Fla. Stat., requiring the property appraiser to prepare and deliver by first-class mail to each taxpayer to be listed on the current year's assessment roll a notice of proposed property taxes. 12 Section 200.069 (7), Fla....
property taxes, pursuant to notice provided under section 200.069, Florida Statutes (1991), is exclusively by
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