2022 08 02 Item 06. A., ExhibitRobin Brock
From: Stephen L. Conteaguero <SConteaguero@nasonyeager.com>
Sent: Tuesday, August 2, 2022 11:34 AM
To: John Fumero
Cc: Melissa D. DiNatale
Subject: Key Dates/Notes for Millage discussion
Attachments: Statute Excerpts 200.docx
(recalled to change date of final budget hearing to Sep 26th)
John
Attached is a chronology re: what happens at each point of the budget review and adoption process per the statute.
Because we're 100% likely to end up lowering the proposed millage, I've left out the statute cites requiring a 3/5
majority vote for anything up to a 10% increase from last year's rolled -back rate and a unanimous vote required for any
increase greater than 10% from last year's rolled -back rate.
Steve Conteaguero KNI Nason YeAttorney at Law
Email: sconteaguero@nasonyeager.com GERSON UARRiS&FUMERO.PA.
AITORMYS Al LAW Ett- 196a
Tel: 561-982-7114 1 Fax:561-982-7116 750 Park of Commerce Blvd., Suite 210 1 Boca Raton I FL 133487
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I r.]
City of Okeechobee Proposed Millage 2022 - Significant Dates
Jun 29, 2022 - Date City received of Certification of Taxable Value from County
July 1, 2022 - Start of TRIM Timeline (per 200.065(12), F.S.)
Jul 21, 2022 - date the City certified 2022 proposed millage rate to County Property Appraiser
Aug 4, 2022 - Deadline for City to amend previously -submitted July 21 certification (within 35 days
from Jul 1 - 200.065(2)(b), F.S.).
Sep 6, 2022 -�-�o�sedilla e a (within 65 to 80 days after start of TRIM
Timeline - 200.065(2)(c), F.S.)
- Initial adoption of proposed budget and millage rates happens here:
o At this meeting "the first substantive issue discussed shall be the percentage
increase in millage over the rolled -back rate necessary to fund the budget, if any,
and the specific purposes for which ad valorem tax revenues are being increased"
Id.
Discussion of all budget categories
Prior to the conclusion of the hearing, the governing body of the taxing authority shall
amend the tentative budget as it sees fit, adopt the amended tentative budget, recompute
its proposed millage rate, and publicly announce the percent, if any, by which the
recomputed proposed millage rate exceeds the rolled -back rate computed pursuant to
subsection (1).
That percent shall be characterized as the percentage increase in property taxes
tentatively adopted-hy-the-governing_ho
Se 21, 2022 Deadline to Adver=eno
e F;�a� u. r,e:��24(aust run within 15 days after initial
earing, ut inal hearing must fewer than2 days and no more than 5 days after the
advertising runs - 200.065(2)(d), F.S.)
- The Ad is titled "Notice of Budget Hearing" if the millage rate is less than or equal to last
year's rolled -back rate, or a "Notice of Proposed Tax Increase" if it is greater than last
year's rolled -back rate (200.065(3)(a), F.S.).
(::�ep 2 , 2022 - �Finaludget Hearing ( 0.065(2)(d), F.S.)
- During the [Final Budget] hearing, the governing body of the taxing authority shall amend
the adopted tentative budget as it sees fit, adopt a final budget, and adopt a resolution or
ordinance stating the millage rate to be levied.
The resolution or ordinance shall state the percent, if any, by which the millage rate to be
levied exceeds the rolled -back rate computed pursuant to subsection (1), which shall be
characterized as the percentage increase in property taxes adopted by the governing body.
The adoption of the budget and the millage-levy resolution or ordinance shall be by
separate votes.
For each taxing authority levying millage, the name of the taxing authority, the rolled -back
rate, the percentage increase, and the millage rate to be levied shall be publicly
announced before the adoption of the millage-levy resolution or ordinance.
In no event may the millage rate adopted pursuant to this paragraph exceed the millage
rate tentatively adopted pursuant to paragraph (c) [DURING THE INITIAL (SEP 6) MEETING].
d �1
MINOR
N
200.065 Method of fixing millage.—
(1) Upon completion of the assessment of all property pursuant to s. 193.023, the property
appraiser shall certify to each taxing authority the taxable value within the jurisdiction of the taxing
authority. This certification shall include a copy of the statement required to be submitted under s.
195.073(3), as applicable to that taxing authority. The form on which the certification is made shall
include instructions to each taxing authority describing the proper method of computing a millage
rate which, exclusive of new construction, additions to structures, deletions, increases in the value
of improvements that have undergone a substantial rehabilitation which increased the assessed value
of such improvements by at least 100 percent, property added due to geographic boundary changes,
total taxable value of tangible personal property within the jurisdiction in excess of 115 percent of
the previous year's total taxable value, and any dedicated increment value, wilt provide the same ad
valorem tax revenue for each taxing authority as was levied during the prior year less the amount, if
any, paid or applied as a consequence of an obligation measured by the dedicated increment value.
That millage rate shall be known as the "rolled -back rate."
(5) In each fiscal year:
(a) The maximum millage rate that a county, municipality, special district dependent to a county
or municipality, municipal service taxing unit, or independent special district may levy is a rolled -back
rate based on the amount of taxes which would have been levied in the prior year if the maximum
millage rate had been applied, adjusted for change in per capita Florida personal income, unless a
higher rate was adopted, in which case the maximum is the adopted rate.
A higher rate may be adopted only under the following conditions:
1. A rate of not more than 110 percent of the rolled -back rate based on the previous year's
maximum millage rate, adjusted for change in per capita Florida personal income, may be adopted
if approved by a two-thirds vote of the membership of the governing body of the county,
municipality, or independent district; or
2. A rate in excess of 110 percent may be adopted if approved by a unanimous vote of the
membership of the governing body of the county, municipality, or independent district or by a
three -fourths vote of the membership of the governing body if the governing body has nine or more
members, or if the rate is approved by a referendum.
(7) Nothing contained in this section shall serve to extend or authorize any millage in excess of the
maximum millage permitted by law or prevent the reduction of millage.