06-21-2007 Workshop
City Commission
Workshop Meeting
,'" ,/,I"
19200 West CountrY Cluh Drive Aventura FI,:B 11W
June 21,2007
9 A.M.
Executive Conference Room
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AGENDA
1. Property Tax Reform Legislation Update (City Manager)*
2. Selection of Community Services Advisory Board Members
(City Manager)*
Future Action Required: Resolution
3. Proposed Red Light Camera Enforcement Program (City
Manager) *
Future Action Required: Ordinance
4. U. S. Mayors Climate Protection Agreement (Mayor Gottlieb)*
5. Adjournment
. Back-up Information Exists
This meeting is open to the public. In accordance with the Americans with Disabilities Act of 1990, all persons who are
disabled and who need special accommodations to participate in this meeting because of that disability should contact the
Office of the City Clerk, 305-466-8901, not later than two days prior to such proceeding.
~
Ronald l. BOOk, P. R
lAW OfflCU
PROHHlonHI HHOORHon
MEMORANDUM
From:
Ronald L. Book, Esq.
Kelly C. Mallette
Date:
June 14, 2007
RE:
Property Tax Reform - Special Session Sine Die Update
Today the House and the Senate convened with a short agenda. Each body only had 3 bills
to consider, but dozens of amendments were filed, and lengthy debate was expected. The
House worked late Wednesday evening, until about 10:00 PM, answering questions about
the proposals, and preparing for full consideration today. All was said and done when, late
this afternoon, the House and Senate adjourned sine die a day earlier than expected.
The last 36 hours have been a whirlwind of ideas, rumors and posturing, which yielded a
whirlwind of activity amongst members, staff and those of us who work the hallways. At
one point Legislators were seriously considering amendatory language which would have
seized local government reserves to help offset the losses to education funding. Ultimately,
House and Senate leaders decided that such an attempt would more than likely be illegal -
not just a bad idea. No language implementing this idea was ever introduced. There was a
great deal of speculation about the proposed constitutional amendment, and whether or not
the Democrats had indeed picked up support from several Republicans, and had enough
votes to block the constitutional amendment. Slowly but surely, Senate leaders picked up
their support from Republicans and it appeared the constitutional amendment would be
approved for consideration by the voters. Just as that was happening, Senate Democratic
Leader, Senator Geller, began working to rally support amongst Senate Democrats to block
the January 29, 2008 special election date. The thought behind the strategy was simple - if
the election were not held until November 2008, Democrats would have the opportunity to
present a new tax plan in the 2008 regular session. House Democrats did not see the value
in blocking the date, and the House passed the special election date unanimously and Senate
Democrats followed their lead.
Throughout the day, numerous changes to the statutory rollback and the constitutional
amendment were proposed. Some compromises were approved. Below, please find a
summary of each of the bills, and the changes approved today.
HB 1 - Statutory Rollback and Cap
This bill, familiar by now, requires cities and counties to rollback rates to 2006-07 levels and
provides an additional rollback of 3, 5, 7 or 9 percent based on per capita growth for a
defined time period. Independent special districts, such as hospital districts or children's
services districts are included in the rollback plus 3 percent category. New cities are also
"'
exempt from the millage limitations included in the legislation for a certain period of time,
depending upon when the city began levying taxes. The Legislature's intent was to exempt
these cities until such time as they have had five full years to realize their full taxable value.
If the city began levying taxes 2 years ago, then it would have 3 additional years without
being subject to the bill's millage limitations. The House and Senate also made some
noteworthy changes to this bill today, including the following:
· By June 25, the state is required to report to local governments how much property
tax is required to be cut. Local governments must verify the amount back to the state
by July 2;
· Dependent special districts, also known as Municipal Services Taxing Units, which
provide fire or emergency medical services, are treated the same as independent
special districts and are subject only to the rollback plus 3 percent, no matter what
tier (3,5, 7 or 9) is required to be observed by their county;
· Taxing districts with nine members or more, need a three-fourths majority, rather
than a unanimous vote, to exceed the revenue cap beyond 10 percent;
· Allows local governments to reduce the tax rate if the state determines the rate was
set too high. Governments that do not fix the rate would lose their portion of the
half-cent sales tax they receive from the state;
· Exempts revenues required by state law to be provided to Jackson Health System,
from the rollback and 9 percent reduction provisions.
· Provides exemptions for municipalities of special fmancial concern.
Upon completion of the changes and debate, the House approved the rollback by a vote of
117-1 and the Senate approved the rollback by a vote of 37-0. The bills will be enrolled and
presented to the Governor. We will send you an enrolled version of the bill when it becomes
available, most likely in the next day or two.
SJR 4 - Constitutional Amendment
The Joint Resolution provides for a super homestead exemption. It increases the homestead
exemption to 75 percent of the first $200,000 in just value, plus 15 percent of the next
$300,000 in just value. It provides a minimum exemption of $50,000, which is increased to
$100,000 for low-income seniors. The additional 15 percent exemption is adjusted by
growth in per capita income. The amendment also provides for a statutory exemption from
tangible personal property no less than a value of $25,000. It also "grandfathers"
homesteads that receive a better benefit through Save Our Homes.
The amendment grants the Legislature the authority to provide for the assessment of
property used for affordable housing at less than fair market value, but requires the property
to be subject to rent restrictions imposed by a governmental agency.
The amendment also grants the Legislature the authority to provide for the assessment of
waterfront property at less than fair market value. Qualifying properties include:
· Land used exclusively for commercial fishing purposes;
.
~lo
. Land open to the public that is used predominantly for water-dependent activities;
and
. Land used for public access to the water.
Implementation of this provision will be addressed during the regular session.
The Legislature also made a significant change to this proposal today. The amendment,
proposed by Senator Webster, authorizes individuals to keep their current "Save Our
Homes" assessment, until such time as they make an irrevocable decision to be assessed
under the super exemption provision.
The constitutional amendment will appear on the January 29,2008 ballot, and, if approved,
will apply retroactively to January I, 2008. Many believe that the constitutional amendment
will not get the 60 percent support required to add it to the constitution as strong opposition
from teachers unions, local governments and others is anticipated. If that happens, it's
anyone's guess what will be next.
Conclusions
Senator King was recently quoted as saying that the tax cuts may not live-up to expectations
created by the Governor and Legislature, since the legislation approved causes them to,
"drop like a pebble." It will be interesting to see the reaction from the many tax reform
citizens groups. As you know, the proposed constitutional amendment does not provide any
relief for commercial interests. Small businesses get some relief through the tangible
personal property exemption, but will not receive a property tax exemption. Democrats have
criticized the plan for not providing any renter's relief and homeowners may well become
concerned if, in fact, there is a noticeable change in fire, police and other services to which
they have grown accustomed.
One thing is for sure; support and opposition to these changes will be discussed and debated
for many months to come.
As always, please feel free to contact us if you have any questions or if you require any
additional information. We will keep you posted on any developments in the coming days
and weeks.
Florida Senate - 2007
By Senator Webster
SB 2-B
9-2709F-07
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A bill to be entitled
An act relating to ad valorem taxation;
amending s. 200.001, F.S.; providing
definitions for purposes of provisions
governing the fixing of millage rates; amending
s. 200.065, F.S.; revising the method for
computing the rolled-back rate; providing that
the rolled-back rate excludes the amount paid
or applied as a consequence of an obligation
measured by the dedicated increment value;
requiring that the property appraiser provide
instructions to the taxing authorities for
computing the maximum millage rate; revising
the method of calculating the maximum millage
rate beginning in the 2009-2010 fiscal year;
providing for higher millage rates if adopted
by certain required votes of the governing body
of the taxing authority or approved by
referendum; providing certain exceptions to the
limitations on millage rates; providing that a
county or municipality is subject to forfeiture
of the distribution of the local government
half-cent sales tax revenues for 12 months if
it or its municipal service taxing units or
dependent special districts do not comply with
provisions limiting maximum millage rates;
requiring the tax collector to hold revenues in
escrow during the pendency of any procedure to
correct a millage rate or any administrative or
judicial challenge to such forfeiture;
specifying procedures that a county or
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Florida Senate - 2007
9-2709F-07
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municipality, special district dependent
thereto, or municipal service taxing unit must
follow if it fails to remedy such
SB 2-B
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noncompliance; requiring that the taxing
authority repeat its hearing and notice process
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with respect to preparing a budget and setting
millage rates; amending s. 200.068, F.S.;
requiring each taxing authority to include
calculations upon which maximum millage rates
are based in the certification of value;
amending s. 218.63, F.S.; prohibiting a county
or municipality that levies taxes in excess of
the maximum aggregate taxes permitted by law
from participating in the distribution of local
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government half-cent sales tax revenues;
amending ss. 193.1142, 194.037, and 1011.71,
F.S., relating to approval of the assessment
rolls, disclosure of tax impact, and school
district taxes; conforming cross-references;
creating s. 200.185, F.S.; providing
definitions; specifying the maximum millage
rates that a county, municipal service taxing
unit, municipality, dependent district, or
independent district may levy for the 2007-2008
fiscal year based on per capita growth in ad
valorem taxes; requiring the Department of
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Revenue to calculate, in consultation with the
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Revenue Estimating Conference, and publish the
annual growth rate in per capita ad valorem
taxes for each taxing authority; providing
certain exceptions to the limitations on
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9-2709F-07
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maximum millage rates; authorizing the
SB 2-B
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Department of Revenue to adopt emergency rules;
authorizing the executive director of the
Department of Revenue to extend the time
specified in law or rule for a local government
to adopt its millage rate and budget for the
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2007 calendar year; providing an optional
method by which a county or municipality may
determine fiscal hardship for purposes of a
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reduction or waiver of processing fees and may
be eligible for a road assistance program;
repealing s. 3, ch. 2006-311, Laws of Florida,
relating to provisions requiring the Department
of Revenue to conduct a study of the state's
property tax structure and analyze the current
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homestead exemptions and homestead assessment
limitations; amending ss. 193.155 and 193.1551,
F.S.; revising the method of calculating
homestead assessments pursuant to amendments to
the State Constitution; limiting the continued
applicability of certain assessment criteria
provided under the State Constitution;
providing that a change, addition, or
improvement to homestead property or the
destruction or removal of homestead property
may limit the continued applicability of
certain assessment criteria; amending s.
196.031, F.S.; revising the exemption from
taxation provided for homesteads; specifying
the amount of the exemption based on just
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value; providing that a owner of property is
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9-2709F-07
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entitled to an alternative exemption under
certain circumstances; deleting certain
obsolete provisions; deleting a requirement
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that each property appraiser compile a list of
properties removed from the assessment roll of
the school district as a result of exempt
value; amending s. 196.002, F.S.; revising
certain reporting requirements for the property
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appraiser in order to conform to changes made
by the act; amending s. 197.252, F.S., relating
to the homestead tax deferral; conforming
provisions to changes made by the act; creating
s. 196.183, F.S.; exempting each tangible
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personal property tax return from a specified
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amount of assessed value; limiting a single
business operation within a county to one
exemption; providing a procedure for waiving
the requirement to file an annual tangible
personal property tax return if the taxpayer is
entitled to the exemption; requiring the
Department of Revenue to prescribe a form;
providing penalties for failure to file a
return as required or to claim more exemptions
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than allowed; providing that the exemption does
not apply to mobile homes; amending s. 193.017,
F.S.; revising provisions providing for the
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assessment of property receiving the low-income
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housing tax credit; providing for the
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assessment of structural improvements on land
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owned by a community land trust and used to
provide affordable housing; defining the term
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9-2709F-07
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"community land trust"; providing for the
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conveyance of structural improvements, subject
to certain conditions; specifying the criteria
to be used in arriving at just valuation of a
structural improvement; creating s. 193.803,
F.S.; providing for the assessment of rental
property used for workforce housing or
affordable housing; authorizing a property
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owner to appeal a denial of eligibility to the
value adjustment board; requiring that a
property owner file an application for such
classification with the property appraiser or
file a petition with the value adjustment
board; providing a fee for filing a petition;
providing for reapplication to be made on a
short form provided by the Department of
Revenue; defining the term "extenuating
circumstances" for purposes of granting a
classification for January 1, 2008; specifying
the types of property that are eligible to be
classified as workforce rental housing or
affordable rental housing; requiring that
property be removed from such classification if
its use or program eligibility changes;
providing the methodologies for assessing
workforce rental housing and affordable rental
housing; requiring that the property owner
annually provide a rent roll and income and
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expense statement to the property appraiser for
the preceding year; authorizing the property
appraiser to base the assessment on the best
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available information if the property owner
fails to provide the rent roll and statement;
providing for a tax lien to be filed against
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property that is misclassified as workforce
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rental housing or affordable rental housing
within a specified period; amending ss.
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196.1978, 192.0105, 193.052, 193.461, 194.011,
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195.073, and 195.096, F.S., relating to the
affordable housing property exemption, taxpayer
rights, the preparation and serving of returns,
assessments involving agricultural lands,
assessment notices and objections, the
classification of property, and the review of
assessment rolls; conforming provisions to
changes made by the act; creating s. 200.186,
F.S.; specifying a formula for counties,
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municipalities, municipal service taxing units,
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dependent districts, and independent districts
to determine a maximum millage rate for the
2008-2009 fiscal year; providing that a taxing
authority in violation of such provision
forfeits its local government half-cent sales
tax revenues; providing certain exceptions to
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the limitations on millage rates; providing
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that certain provisions of the act apply
retroactively; providing for construction of
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the act in pari materia with laws enacted
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during the 2007 Regular Session or any 2007
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special session of the Legislature; providing
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effective dates, one of which is contingent.
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Florida Senate - 2007
9-2709F-07
SB 2-B
1 Be It Enacted by the Legislature of the State of Florida:
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Section 1.
Paragraphs (h), (i), (j), (k), (1), and (m)
4 are added to subsection (8) of section 200.001, Florida
5 Statutes, to read:
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200.001 Millages; definitions and general
7 provisions.--
8 (8)
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(h)
"Dedicated increment value" means the proportion
10 of the cumulative increase in taxable value within a defined
11 aeoaraphic area used to determine a tax increment amount to be
12 paid to a redevelopment trust fund pursuant to s.
13 163.387 (2) (a) or to be paid or applied pursuant to an
14 ordinance, resolution. or aareement to fund a prolect or to
15 finance essential infrastructure. Upon creatina anv obliaation
16 for pavment to a redevelopment trust fund or otherwise
17 pursuant to an ordinance. resolution, or aareement to fund a
18 prolect or to finance essential infrastructure based on an
19 increase in assessed value, the taxina authority shall certify
20 to the property appraiser the boundaries of the desianated
21 aeoaraphic area and the date of the most recent assessment
22 roll used in connection with the taxation of such property
23 prior to creation of the obliaation. If the increment amount
24 payment is not based on a specific proportion of the
25 cumulative increase in taxable value within a defined
26 aeoaraphic area. such value shall be reduced by multiplyina by
27 a proportion calculated by dividina the pavment in the prior
28 vear, if anv. by the product of the millaae rate in the prior
29 year and the cumulative increase in taxable value within the
30 defined aeoaraphic area in the prior Year. For tax vears
31 beainnina on or after Januarv 1. 2008. information provided to
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Florida Senate - 2007
9-2709F-07
SB 2-B
1 the propertv appraiser after Mav 1 of any vear may not be used
2 for the current year's certification.
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"Per capita Florida personal income" means Florida
4 nominal personal income for the four Quarters endinG the prior
5 September 30. as published by the Bureau of Economic Analysis
6 of the United States Department of Commerce. or its successor.
7 divided by the prior April 1 official estimate of Florida
8 resident population pursuant to s. 186.901. which shall be
9 reported by the Office of Economic and DemoGraphic Research bv
10 April 1 of each vear.
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(l)
"Total county ad valorem taxes levied" means all
12 propertv taxes other than voted levies. as defined in s.
13 200.001. levied by a county. anv municipal service taxinG
14 units of that county. and any special districts dependent to
15 that county in a fiscal Year.
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"Total municipal ad valorem taxes levied" means
17 all property taxes other than voted levies. as defined in s.
18 200.001. levied by a municipality and anv special districts
19 dependent to that municipalitv in a fiscal Year.
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"Maximum total county ad valorem taxes levied"
21 means the total taxes levied by a county. municipal service
22 taxinG units of that county. and special districts dependent
23 to that countv at their individual maximum millaGes.
24 calculated pursuant to s. 200.065(51 (a) for fiscal years
25 2009-2010 and thereafter. pursuant to s. 200.185 for fiscal
26 years 2007-2008 and 2008-2009. and pursuant to s. 200.186 for
27 fiscal year 2008-2009 if SJR 48 or HJR 38 is approved by a
28 vote of the electors.
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"Maximum total municipal ad valorem taxes levied"
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31 districts dependent to that municipalitv at their individual
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Florida Senate - 2007
9-2709F-07
SB 2-B
1 maximum millaaes. calculated pursuant to s. 200.065(5) (bl for
2 fiscal years 2009-2010 and thereafter. by s. 200.185 for
3 fiscal years 2007-2008 and 2008-2009. and pursuant to s.
4 200.186 for fiscal year 2008-2009 if SJR 48 or HJR 38 is
5 approved bv a vote of the electors.
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Section 2.
Subsection (1), paragraph (d) of subsection
7 (2), subsection (4), and present subsection (12) of section
8 200.065, Florida Statutes, are amended, present subsections
9 (5) through (14) of that section are redesignated as
10 subsections (6) through (15), respectively, and a new
11 subsection (5) is added to that section, to read:
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200.065 Method of fixing millage.--
( 1)
Upon completion of the assessment of all property
14 pursuant to s. 193.023, the property appraiser shall certify
15 to each taxing authority the taxable value within the
16 jurisdiction of the taxing authority. This certification shall
17 include a copy of the statement required to be submitted under
18 s. 195.073(3), as applicable to that taxing authority. The
19 form on which the certification is made shall include
20 instructions to each taxing authority describing the proper
21 method of computing a millage rate which, exclusive of new
22 construction, additions to structures, deletions, increases in
23 the value of improvements that have undergone a substantial
24 rehabilitation which increased the assessed value of such
25 improvements by at least 100 percent, ~ property added due
26 to geographic boundary changes, total taxable value of
27 tanaible personal property within the lurisdiction in excess
28 of 115 percent of the previous vear's total taxable value. and
29 any dedicated increment value. will provide the same ad
30 valorem tax revenue for each taxing authority as was levied
31 during the prior year less the amount. if any. paid or applied
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Florida Senate - 2007
9-2709F-07
SB 2-B
1 as a consequence of an obliQation measured bv the dedicated
2 increment value. That millage rate shall be known as the
3 "rolled-back rate." The property appraiser shall also include
4 instructions. as prescribed by the Department of Revenue. to
5 each county and municipality. each special district dependent
6 to a count v or municipality. each municipal service taxinG
7 unit. and each independent special district describinG the
8 proper method of computina the millaae rates and taxes levied
9 as specified in subsection (5). The Department of Revenue
10 shall prescribe the instructions and forms that are necessarv
11 to administer this subsection and subsection (5). The
12 information provided pursuant to this subsection shall also be
13 sent to the tax collector by the property appraiser at the
14 time it is sent to each taxing authority.
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(2) No millage shall be levied until a resolution or
16 ordinance has been approved by the governing board of the
17 taxing authority which resolution or ordinance must be
18 approved by the taxing authority according to the following
19 procedure:
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(d) Within 15 days after the meeting adopting the
21 tentative budget, the taxing authority shall advertise in a
22 newspaper of general circulation in the county as provided in
23 subsection (3), its intent to finally adopt a millage rate and
24 budget. A public hearing to finalize the budget and adopt a
25 millage rate shall be held not less than 2 days or more than 5
26 days after the day that the advertisement is first published.
27 During the hearing, the governing body of the taxing authority
28 shall amend the adopted tentative budget as it sees fit, adopt
29 a final budget, and adopt a resolution or ordinance stating
30 the millage rate to be levied. The resolution or ordinance
31 shall state the percent, if any, by which the millage rate to
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SB 2-B
1 be levied exceeds the rolled-back rate computed pursuant to
2 subsection (1), which shall be characterized as the percentage
3 increase in property taxes adopted by the governing body. The
4 adoption of the budget and the millage-levy resolution or
5 ordinance shall be by separate votes.
For each taxing
6 authority levying millage, the name of the taxing authority,
7 the rolled-back rate, the percentage increase, and the millage
8 rate to be levied shall be publicly announced prior to the
9 adoption of the millage-levy resolution or ordinance. In no
10 event may the millage rate adopted pursuant to this paragraph
11 exceed the millage rate tentatively adopted pursuant to
12 paragraph (c). If the rate tentatively adopted pursuant to
13 paragraph (c) exceeds the proposed rate provided to the
14 property appraiser pursuant to paragraph (b), or as
15 subsequently adjusted pursuant to subsectionllll~, each
16 taxpayer within the jurisdiction of the taxing authority shall
17 be sent notice by first-class mail of his or her taxes under
18 the tentatively adopted millage rate and his or her taxes
19 under the previously proposed rate. The notice must be
20 prepared by the property appraiser, at the expense of the
21 taxing authority, and must generally conform to the
22 requirements of s. 200.069. If such additional notice is
23 necessary, its mailing must precede the hearing held pursuant
24 to this paragraph by not less than 10 days and not more than
25 15 days.
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(4 )
The resolution or ordinance approved in the manner
27 provided for in this section shall be forwarded to the
28 property appraiser and the tax collector within 3 days after
29 the adoption of such resolution or ordinance. No millage other
30 than that approved by referendum may be levied until the
31 resolution or ordinance to levy required in subsection (2) is
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1 approved by the governing board of the taxing authority and
2 submitted to the property appraiser and the tax collector. The
3 receipt of the resolution or ordinance by the property
4 appraiser shall be considered official notice of the millage
5 rate approved by the taxing authority, and that millage rate
6 shall be the rate applied by the property appraiser in
7 extending the rolls pursuant to s. 193.122, subject to the
8 provisions of subsection~+5+. These submissions shall be
9 made within 101 days of certification of value pursuant to
10 subsection (1).
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(5) (a)
BeGinninG in the 2009-2010 fiscal vear and in
12 each year thereafter. the maximum millaGe rate that a county.
13 municipalitv. special district dependent to a county or
14 municipalitv. municipal service taxinG unit. or independent
15 special district may levv is a rolled-back rate based on the
16 amount of taxes which would have been levied in the prior year
17 if the maximum millaGe rate had been applied. adlusted for
18 Growth in per capita Florida personal income. unless a hiGher
19 rate is adopted. in which case the maximum is the adopted
20 rate. A hiGher rate mav be adopted only under the followinG
21 conditions:
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1. A rate of not more than 110 percent of the
23 rolled-back rate based on the previous year's maximum millaGe
24 rate. adlusted for Growth in per capita Florida personal
25 income. may be adopted if approved bv a two-thirds vote of the
26 GoverninG bodv of the countv. municipalitv. or independent
27 district: or
28 2. A rate in excess of 110 percent may be adopted if
29 approved bv a unanimous vote of the GoverninG body of the
30 countv. municipality. or independent district or if the rate
31 is approved bv a referendum.
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9-2709F-07
SB 2-B
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(b)
The millaae rate of a countv or municipality,
2 municipal service taxina unit of that county, and anv special
3 district dependent to that county or municipality may exceed
4 in any year the maximum millaae rate calculated pursuant to
5 this subsection if the total county ad valorem taxes levied or
6 total municipal ad valorem taxes levied, as defined in s.
7 200.001. do not exceed the maximum total county ad valorem
8 taxes levied or maximum total municipal ad valorem taxes
9 levied, as defined in s. 200.001, respectively. Voted millaae
10 as defined in this chapter and taxes levied by a municipality
11 or independent special district that has levied ad valorem
12 taxes for less than 5 vears are not sublect to the limitation
13 on millaae rates provided bv this subsection. Total taxes
14 levied may exceed the maximum calculated pursuant to
15 subsection (6) as a result of an increase in taxable value
16 above that certified in subsection (1) if such increase is
17 less than the percentaae amounts contained in subsection (61
18 however. if such increase in taxable value exceeds the
19 percentaae amounts contained in this subsection. millaae rates
20 sublect to subsection (6). s. 200.185. or s. 200.186 must be
21 reduced so that total taxes levied do not exceed the maximum.
22
l.Ul. -H:-r+ ( a )
Any taxing authority in violation of this
23 section, other than subsection (5) , shall be subject to
24 forfeiture of state funds otherwise available to it for the 12
25 months following a determination of noncompliance by the
26 Department of Revenue appro~riatc ~tatc a~cnc1'
27
(b)
Within 30 days of the deadline for certification
28 of compliance required by s. 200.068, the department shall
29 notify any taxing authority in violation of this sectionL
30 other than subsection (5) , that it is subject to paragraph
31 (c). Except for revenues from voted levies or levies imposed
13
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1 pursuant to s. 1011.60(6), the revenues of any taxing
2 authority in violation of this section. other than subsection
3 ~ collected in excess of the rolled-back rate shall be held
4 in escrow until the process required by paragraph (c) is
5 completed and approved by the department. The department shall
6 direct the tax collector to so hold such funds.
7
(c) Any taxing authority so noticed by the department
8 shall repeat the hearing and notice process required by
9 paragraph (2) (d), except that:
10
1. The advertisement shall appear within 15 days of
11 notice from the department.
12
2. The advertisement, in addition to meeting the
13 requirements of subsection (3), shall contain the following
14 statement in boldfaced type immediately after the heading:
15
16 THE PREVIOUS NOTICE PLACED BY THE ... (name of taxing
17 authority)... HAS BEEN DETERMINED BY THE DEPARTMENT OF REVENUE
18 TO BE IN VIOLATION OF THE LAW, NECESSITATING THIS SECOND
19 NOTICE.
20
21
3. The millage newly adopted at this hearing shall not
22 be forwarded to the tax collector or property appraiser and
23 may not exceed the rate previously adopted.
24
4.
If the newly adopted millage is less than the
25 amount previously forwarded pursuant to subsection (4), any
26 moneys collected in excess of the new levy shall be held in
27 reserve until the subsequent fiscal year and shall then be
28 utilized to reduce ad valorem taxes otherwise necessary.
29 (dl If anv county or municipality is in violation of
30 subsection (5). s. 200.185. or s. 200.186 because total county
31 or municipal ad valorem taxes exceeded the maximum total
14
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1 county or municipal ad valorem taxes. respectively. that
2 county shall forfeit the distribution of local aovernment
3 half-cent sales tax revenues durina the 12 months followina a
4 determination of noncompliance by the Department of Revenue as
5 described in s. 218.63(3) and this subsection. If the
6 executive director of the Department of Revenue determines
7 that any county or municipality mav be in violation of
8 subsection (5). s. 200.185. or s. 200.186. the Department of
9 Revenue and the county or municipalitv shall follow the
10 procedures set forth in paraaraph (e). Durina the pendencv of
11 anv procedure under paraaraph (e) or anv administrative or
12 iudicial action to challenae anv action taken under this
13 subsection. the tax collector shall hold in escrow any
14 revenues collected in excess of the amount allowed by
15 subsection (5). s. 200.185. or s. 200.186. as determined by
16 the executive director. Such revenues shall be held in escrow
17 until the process reauired by paraaraph (e) is completed and
18 approved bv the department. The department shall direct the
19 tax collector to so hold such funds. If the county or
20 municipality remedies the noncompliance. any moneys collected
21 in excess of the new levv or in excess of the amount allowed
22 bv subsection (5). s. 200.185. or s. 200.186 shall be held in
23 reserve until the subseauent fiscal vear. and shall then be
24 used to reduce ad valorem taxes otherwise necessarv. If the
25 county or municipality does not remedy the noncompliance. the
26 provisions of s. 218.63 shall applv.
27 (e) The followina procedures shall be followed when
28 the executive director notifies a county or municipality.
29 special district dependent thereto. or municipal service
30 taxina unit of the county that he or she has determined that
31
15
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1 it may be in violation of subsection (51, s. 200.185, or s.
2 200.186:
3
1. Within 30 days after the deadline for certification
4 of comoliance reouired bv s. 200.068, the executive director
5 shall notify the taxino authority of his or her determination
6 reoardino subsection (5), s. 200.185, or s. 200.186 and that
7 it is subiect to suboaraoraoh 2.
8
2. Any taxino authoritv so noticed by the executive
9 director shall reoeat the hearino and notice orocess reouired
10 by oaraoraoh (2) (dl. exceot that:
11
a. The advertisement shall aooear within 15 days after
12 notice from the executive director.
13
b. The advertisement. in addition to meetino the
14 reouirements of subsection (31, must contain the followino
15 statement in boldfaced tyoe immediately after the headinG:
16
17 THE PREVIOUS NOTICE PLACED BY THE ... (name of taxino
18 authority)... HAS BEEN DETERMINED BY THE DEPARTMENT OF REVENUE
19 TO BE IN VIOLATION OF THE LAW, NECESSITATING THIS SECOND
20 NOTICE.
21
22
c. The millaoe newly adooted at this hearinG shall not
23 be forwarded to the tax collector or orooertv aooraiser and
24 may not exceed the rate oreviously adooted or the amount
25 allowed bv subsection (51, s. 200.185. or s. 200.186.
26
d. The determination of the executive director is not
27 subiect to chaoter 120.
28
Section 3.
Section 200.068, Florida Statutes, is
29 amended to read:
30
200.068 Certification of compliance with this
31 chapter.--Not later than 30 days following adoption of an
16
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1 ordinance or resolution establishing a property tax levy, each
2 taxing authority shall certify compliance with the provisions
3 of this chapter to the Department of Revenue.
In addition to
4 a statement of compliance, such certification shall include a
5 copy of the ordinance or resolution so adopted; a copy of the
6 certification of value showing rolled-back millage and
7 proposed millage rates, as provided to the property appraiser
8 pursuant to s. 200.065(1) and (2) (b); maximum millaae rates
9 calculated pursuant to s. 200.065(5). s. 200.185. or s.
10 200.186. toaether with values and calculations upon which the
11 maximum millaae rates are based; and a certified copy of the
12 advertisement, as published pursuant to s. 200.065(3). In
13 certifying compliance, the governing body of the county shall
14 also include a certified copy of the notice required under s.
15 194.037. However, if the value adjustment board completes its
16 hearings after the deadline for certification under this
17 section, the county shall submit such copy to the department
18 not later than 30 days following completion of such hearings.
19
Section 4.
Subsection (3) is added to section 218.63,
20 Florida Statutes, to read:
21
22
218.63 Participation requirements.--
(3 )
A county or municipality may not participate in
23 the distribution of local aovernment half-cent sales tax
24 revenues durina the 12 months followina a determination of
25 noncompliance by the Department of Revenue as provided in s.
26 200.065(13) (e).
27
Section 5.
Subsection (5) of section 193.1142, Florida
28 Statutes, is amended to read:
29
30
193.1142 Approval of assessment rolls.--
(5) Whenever an assessment roll submitted to the
31 department is returned to the property appraiser for
17
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1 additional evaluation, a review notice shall be issued for the
2 express purpose of the adjustment provided in s. 200.065(11)
3 3.200.0C5(10).
4
Section 6.
Paragraph (f) of subsection (1) of section
5 194.037, Florida Statutes, is amended to read:
6
194.037 Disclosure of tax impact.--
7
(1) After hearing all petitions, complaints, appeals,
8 and disputes, the clerk shall make public notice of the
9 findings and results of the board in at least a quarter-page
10 size advertisement of a standard size or tabloid size
11 newspaper, and the headline shall be in a type no smaller than
12 18 point. The advertisement shall not be placed in that
13 portion of the newspaper where legal notices and classified
14 advertisements appear. The advertisement shall be published in
15 a newspaper of general paid circulation in the county. The
16 newspaper selected shall be one of general interest and
17 readership in the community, and not one of limited subject
18 matter, pursuant to chapter 50. The headline shall read: TAX
19 IMPACT OF VALUE ADJUSTMENT BOARD. The public notice shal~ list
20 the members of the value adjustment board and the taxing
21 authorities to which they are elected. The form shall show, in
22 columnar form, for each of the property classes listed under
23 subsection (2), the following information, with appropriate
24 column totals:
25
(f)
In the sixth column, the net shift in taxes to
26 parcels not granted relief by the board. The shift shall be
27 computed as the amount shown in column 5 multiplied by the
28 applicable millage rates adopted by the taxing authorities in
29 hearings held pursuant to s. 200.065(2) (d) or adopted by vote
30 of the electors pursuant to s. 9(b) or s. 12, Art. VII of the
31 State Constitution, but without adjustment as authorized
18
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1 pursuant to s. 200.065(6) 3. 200.0C5(5). If for any taxing
2 authority the hearing has not been completed at the time the
3 notice required herein is prepared, the millage rate used
4 shall be that adopted in the hearing held pursuant to s.
5 200.065(2)(c).
6
Section 7.
Paragraph (i) of subsection (2) of section
7 1011.71, Florida Statutes, is amended to read:
8
9
1011.71 District school tax.--
(2 )
In addition to the maximum millage levy as
10 provided in subsection (1), each school board may levy not
11 more than 2 mills against the taxable value for school
12 purposes for district schools, including charter schools at
13 the discretion of the school board, to fund:
14
(i)
Payment of the cost of school buses when a school
15 district contracts with a private entity to provide student
16 transportation services if the district meets the requirements
17 of this paragraph.
18
1. The district's contract must require that the
19 private entity purchase, lease-purchase, or lease, and operate
20 and maintain, one or more school buses of a specific type and
21 size that meet the requirements of s. 1006.25.
22
2. Each such school bus must be used for the daily
23 transportation of public school students in the manner
24 required by the school district.
25
3. Annual payment for each such school bus may not
26 exceed 10 percent of the purchase price of the state pool bid.
27
4. The proposed expenditure of the funds for this
28 purpose must have been included in the district school board's
29 notice of proposed tax for school capital outlay as provided
30 in s. 200.065(10) Cl. 200.065(9).
31
19
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1 Violations of these expenditure provisions shall result in an
2 equal dollar reduction in the Florida Education Finance
3 Program (FEFP) funds for the violating district in the fiscal
4 year following the audit citation.
5
Section 8.
Section 200.185, Florida Statutes, is
6 created to read:
7
200.185 Maximum millaae rates for the 2007-2008 and
8 2008-2009 fiscal vears.--
9
10
(1) As used in this section. the term:
(a) "Countv of special financial concern" means a
11 countv considered fiscallv constrained pursuant to s. 218.67
12 and for which 1 mill will raise less than $100 per capita.
13
(b)
"Municipalitv of special financial concern" means
14 a municipalitv within a countv of special financial concern or
15 a municipality that has been at any time since 2001 in a state
16 of financial emeraencv pursuant to s. 218.503.
17
(2) (a)
The maximum millaae rate that a county.
18 municipal service taxina unit of that county. or a special
19 district dependent to that county may levv bv a maloritv vote
20 of the aovernina body for the 2007-2008 fiscal year shall be
21 determined as follows:
22
1.
For any county of special financial concern for
23 which the compound annual arowth rate in total count v ad
24 valorem taxes levied. as defined in s. 200.001. per capita
25 from fiscal year 2001-2002 to fiscal year 2006-2007 was no
26 more than 5 percent. 100 percent of the rolled-back rate. as
27 calculated under s. 200.065;
28
2.
For anv county not included in subparaaraph 1. for
29 which the compound annual arowth in total county ad valorem
30 taxes levied. as defined in s. 200.001. per capita from fiscal
31 vear 2001-2002 to fiscal year 2006-2007 was no more than 7
20
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1 percent. or. notwithstandina subparaaraphs 3.. 4.. and 5.. any
2 countv that is a countv of special financial concern not
3 included in subparaaraph 1.. 97 percent of the rolled-back
4 rate. as calculated under s. 200.065;
5
3.
For anv county for which the compound annual arowth
6 in total county ad valorem taxes levied. as defined in s.
7 200.001. per capita from fiscal vear 2001-2002 to fiscal year
8 2006-2007 was areater than 7 percent but no more than 9
9 percent. 95 percent of the rolled-back rate. as calculated
10 under s. 200.065;
11 4. For anv countv for which the compound annual arowth
12 in total countv ad valorem taxes levied. as defined in s.
13 200.001. per capita from fiscal vear 2001-2002 to fiscal year
14 2006-2007 was areater than 9 percent but no more than 11
15 percent. 93 percent of the rolled-back rate. as calculated
16 under s. 200.065;
17 5. For any county for which the compound annual arowth
18 in total county ad valorem taxes levied. as defined in s.
19 200.001. per capita from fiscal vear 2001-2002 to fiscal vear
20 2006-2007 was areater than 11 percent. 91 percent of the
21 rolled-back rate. as calculated under s. 200.065;
22 (bl The maximum millaae rate that mav be levied under
23 paraaraph (a) may be increased to:
24 1. The rolled-back rate. as calculated under s.
25 200.065. if approved by a two-thirds vote of the aovernina
26 body of the county or special district dependent thereto; or
27
2. The nonvoted millaae rate that was levied in the
28 2006-2007 fiscal Year. if approved bv a unanimous vote of the
29 aovernina body of the county or special district dependent
30 thereto.
31
21
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1 (c) Upon approval of a maximum rate as provided in
2 paraaraph (b). a hiaher rate may be levied if approved by a
3 referendum of the voters.
4
( 3) (a)
The maximum millaae rate that a municipality or
5 a special district dependent to a municipality may levv by a
6 maloritv vote of the aovernina body for the 2007-2008 fiscal
7 year shall be determined as follows:
8
1.
For anv municipality for which the compound annual
9 arowth in total municipal ad valorem taxes levied. as defined
10 in s. 200.001. per capita from fiscal year 2001-2002 to fiscal
11 vear 2006-2007 was no more than 6 percent. or. for a
12 municipality that first levied ad valorem taxes in the
13 2002-2003 fiscal Year. 100 percent of the rolled-back rate. as
14 calculated under s. 200.065;
15
2.
For any municipality for which the compound annual
16 arowth in total municipal ad valorem taxes levied. as defined
17 in s. 200.001. per capita from fiscal year 2001-2002 to fiscal
18 year 2006-2007 was areater than 6 percent but no more than 7.5
19 percent. or. notwithstandina subparaaraphs 3.. 4.. and 5.. any
20 municipality that is a municipality of special financial
21 concern not included in subparaaraph 1.. 97 percent of the
22 rolled-back rate. as calculated under s. 200.065;
23
3.
For anv municipality for which the compound annual
24 arowth in total municipal ad valorem taxes levied. as defined
25 in s. 200.001. per capita from fiscal vear 2001-2002 to fiscal
26 year 2006-2007 was areater than 7.5 percent but no more than
27 10.5 percent. 95 percent of the rolled-back rate. as
28 calculated under s. 200.065;
29
4.
For anv municipality for which the compound annual
30 arowth in total municipal ad valorem taxes levied. as defined
31 in s. 200.001. per capita from fiscal year 2001-2002 to fiscal
22
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1 vear 2006-2007 was oreater than 10.5 percent but no more than
2 12.4 percent. 93 percent of the rolled-back rate. as
3 calculated under s. 200.065;
4
5.
For anv municipalitv for which the compound annual
5 orowth in total municipal ad valorem taxes levied. as defined
6 in s. 200.001. per capita from fiscal vear 2001-2002 to fiscal
7 vear 2006-2007 was oreater than 12.4 percent. 91 percent of
8 the rolled-back rate. as calculated under s. 200.065;
9 {bl The maximum millaoe rate that mav be levied under
10 paraoraph (a) mav be increased to:
11 1. The rolled-back rate. as calculated under s.
12 200.065. if approved bv a two-thirds vote of the oovernino
13 bodv of the municipalitv or special district dependent
14 thereto; or
15
2. The nonvoted millaoe rate that was levied in the
16 2006-2007 fiscal vear. if approved bv a unanimous vote of the
17 oovernino bodv of the municipalitv or special district
18 dependent thereto.
19 (c) Upon approval of a maximum rate as provided in
20 paraoraph (b). a hioher rate mav be levied if approved bv a
21 referendum of the voters.
22
( 4)
The maximum millaoe rate that an independent
23 special district mav levv bv a maloritv vote of the oovernino
24 bodv for the 2007-2008 fiscal vear is 97 percent of the
25 rolled-back rate. as calculated under s. 200.065.
26
(a)
The maximum millaoe rate specified in this
27 subsection mav be increased to the rolled-back rate if
28 approved bv a two-thirds vote of the oovernino bodv of the
29 independent special district.
30
(b)
The maximum millaoe rate specified in this
31 subsection mav be increased to the nonvoted millaoe rate that
23
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1 was levied in the 2006-2007 fiscal Year. if approved by a
2 unanimous vote of the oovernino body of the independent
3 special district.
4
(c)
Upon approval of a maximum rate in paraoraph (bl.
5 a hioher rate may be levied if approved by a referendum of the
6 voters.
7
(5)
In the 2008-2009 fiscal Year. a county. municipal
8 service taxino units of that county. and special districts
9 dependent to that county; a municipalitv and special districts
10 dependent to that municipalitv; and an independent special
11 district may levy a maximum millaoe determined as follows:
12
(a)
The maximum millaoe rate that may be levied shall
13 be the rolled-back rate calculated pursuant to s. 200.065 and
14 adlusted for orowth in per capita Florida personal income.
15 except that ad valorem tax revenue levied in the 2007-2008
16 fiscal year shall be reduced by any tax revenue resultino from
17 a millaoe rate approved bv a super malority vote of the
18 oovernino board of the taxino authority in excess of the
19 maximum rate that could have been levied bv a malority vote as
20 provided in this section.
21 (b) A rate of not more than 110 percent of the rate in
22 paraoraph (a) may be levied if approved bv a two-thirds vote
23 of the oovernino body.
24 (c) A rate in excess of the millaoe rate allowed in
25 paraoraph (b) may be levied if approved by a unanimous vote of
26 the oovernino body or if approved bv a referendum of the
27 voters.
28
(6) Any count v or municipality that is in violation of
29 this section shall forfeit the distribution of the local
30 oovernment half-cent sales tax revenues durino the 12 months
31 followino a determination of noncompliance by the Department
24
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1 of Revenue. sublect to the conditions provided in ss. 200.065
2 and 218.63.
3
(7 )
On or before Julv 13. 2007. the executive director
4 of the Department of Revenue. after consultation with the
5 Revenue Estimatina Conference. shall determine and publish on
6 the Department of Revenue's website and in the next available
7 issue of the Florida Administrative Weeklv the compound annual
8 arowth rate in per capita propertv tax levies for each county
9 and municipalitv. exclusive of voted levies. calculated from
10 fiscal year 2001-2002 throuah fiscal year 2006-2007. based on
11 the April 1 official population estimates of 2001 and 2006.
12 respectivelv. for each lurisdiction pursuant to s. 186.901.
13 exclusive of inmate and patient populations. The determination
14 and publication made pursuant to this subsection is not
15 sublect to the provisions of chapter 120.
16
( 8)
The millaae rate of a county or municipalitv.
17 municipal service taxina unit of that countv. and any special
18 district dependent to that county or municipalitv mav exceed
19 in any vear the maximum millaae rate calculated pursuant to
20 this section if the total county ad valorem taxes levied or
21 total municipal ad valorem taxes levied. as defined in s.
22 200.001. do not exceed the maximum total county ad valorem
23 taxes levied or maximum total municipal ad valorem taxes
24 levied. as defined in s. 200.001. respectivelv. Voted millaae.
25 as defined in s. 200.001. and taxes levied bv a municipality
26 or independent special district that has levied ad valorem
27 taxes for less than 5 years are not sublect to the limitation
28 on millaae rates provided bv this section. Total taxes levied
29 may exceed the maximum calculated pursuant to this section as
30 a result of an increase in taxable value above that certified
31 in s. 200.065(1) if such increase is less than the percentaae
25
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1 amounts contained in s. 200.065(6); however. if such increase
2 in taxable value exceeds the oercentaae amounts contained in
3 s. 200.065(6). millaae rates sublect to this section must be
4 reduced so that total taxes levied do not exceed the maximum.
5
Section 9. The executive director of the Deoartment of
6 Revenue is authorized. and all conditions are deemed met. to
7 adoot emeraencv rules under ss. 120.536(1) and 120.54(4).
8 Florida Statutes. for the purpose of imolementina this act.
9 Notwithstandina any other provision of law. such emeraencv
10 rules shall remain in effect for 18 months after the date of
11 adootion and may be renewed durina the pendency of procedures
12 to adoot rules addressina the sublect of the emeraencv rules.
13
Section 10. To the extent that the deadlines and
14 timeframes in current law are inconsistent with imolementina
15 the reauirements of this act. the executive director of the
16 Deoartment of Revenue may extend the time oeriods soecified bv
17 statute or rule for the local aovernment millaae and budaet
18 adootion orocess for the 2007 calendar vear. The executive
19 director of the Deoartment of Revenue may arant such
20 extensions at his or her own initiation or at the written
21 reauest of a local aovernment. Such extensions may not exceed
22 21 calendar days.
23
Section 11.
For state fiscal vears 2007-2008 and
24 2008-2009. the millaae rate levied in 2006 may. at the ootion
25 of a county or municioalitv. be used for ourooses of
26 determinina fiscal hardshio under s. 218.075. Florida
27 Statutes. and eliaibilitv under s. 339.2816. Florida Statutes.
28
Section 12. Effective Auaust 1. 2007. section 3 of
29 chaoter 2006-311. Laws of Florida. is reoealed.
30
Section 13.
Section 193.155, Florida Statutes, is
31 amended to read:
26
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1
193.155 Homestead assessments.--
2 ~ Homestead property ~hall he assessed under the
3 provisions of s. 4(c). Art. VII of the State Constitution.
4 pursuant to s. 27. Art. XII of the State Constitution. at ~tl3t
5 value a3 of Janual"} 1, 1994. rl"o]5el"t} receiviI,~ the homc3tead
6 e;Icm]5tion after Janual"} 1, 1994, Bhall he a33e33ed at ~UBt
7 value a3 of Janual"} 1 of the }eal" in nhich the ]5l"o]5crt}
8 l"ecei v C3 the e;[el'l\ptiofi.
9
(1 )
De~ifinin~ in 1995, or the }eal" fellonifi; the }eal"
10 the propel"t} reccive3 f.6l'l\c3tead oIO'l1.ptiofi, nhichevel" i3 later,
11 the propcrt} shall be reassessed annually on January 1. Any
12 change resulting from such reassessment shall not exceed the
13 lower of the following:
14
(a)
Three percent of the assessed value of the
15 property for the prior year; or
16
(b)
The percentage change in the Consumer Price Index
17 for All Urban Consumers, U.S. City Average, all items
18 1967=100, or successor reports for the preceding calendar year
19 as initially reported by the United States Department of
20 Labor, Bureau of Labor Statistics.
21
(2 )
Homestead propertv shall continue to be assessed
22 under the provisions of s. 4(c). Art. VII of the State
23 Constitution. pursuant to s. 27. Art. XII of the State
24 Constitution. so lono as. on Januarv 1 of any vear. the sum of
25 the exemption that the property would have been entitled to
26 under s. 6(a) throuoh (d). Art. VII of the State Constitution.
27 as it existed on December 31. 2007. and the difference between
28 the homestead's iust value and its assessed value determined
29 pursuant to s. 4(c). Art. VII of the State Constitution. as it
30 existed on December 31. 2007. is oreater than the exemption
31 provided in s. 6(a). Art. VII of the State Constitution. After
27
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1 the exemption provided in s. 6(a). Art. VII of the State
2 Constitution exceeds the sum referred to above in any vear.
3 the homestead may not be assessed under the provisions of s.
4 4(c). Art. VII of the State Constitution.
5
(2 )
If thc a33C33Ca valuc of thc pyopcrt} a3
6 calculatcd undcr 3ub3cction (1) cxccca3 thc jU3t valuc, thc
7 aB3c3Bcd valuc of t~c pyopcrt} 3hall bc lOncrcd to thc jU3t
8 valuc of thc pyopcrt}.
9
(3)
Exccpt aB providcd in thi3 Bub3cction, Property
10 assessed under this section shall be assessed at just value as
11 of January 1 of the year following a change of ownership and
12 is not eliaible for assessment under this section. ~hcYcaftcr,
13 thc annual changc3 in thc aB3cBocd valuc of thc propcyt) arc
14 Bubjcct to the liffiitationB in BubBcction3 (1) ana (2). For the
15 purpose of this section, a change in ownership means any sale,
16 foreclosure, or transfer of legal title or beneficial title in
17 equity to any person, except as provided in this subsection.
18 There is no change of ownership if:
19
(a)
Subsequent to the change or transfer, the same
20 person is entitled to the homestead exemption as was
21 previously entitled and:
22
23
1.
2.
The transfer of title is to correct an error;
The transfer is between legal and equitable title;
24 or
25
3.
The change or transfer is by means of an instrument
26 in which the owner is listed as both grantor and grantee of
27 the real property and one or more other individuals are
28 additionally named as grantee. However, if any individual who
29 is additionally named as a grantee applies for a homestead
30 exemption on the property, the application shall be considered
31 a change of ownership;
28
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1
(b)
The transfer is between husband and wife,
2 including a transfer to a surviving spouse or a transfer due
3 to a dissolution of marriage;
4
(c)
The transfer occurs by operation of law under s.
5 732.4015; or
6
(d)
Upon the death of the owner, the transfer is
7 between the owner and another who is a permanent resident and
8 is legally or naturally dependent upon the owner.
9
(4) (a)
Except as provided in paragraph (b), changes,
10 additions, or improvements to homestead property shall be
11 assessed at just value as of the first January 1 after the
12 changes, additions, or improvements are substantially
13 completed. If a chancre. addition. or improvement to homestead
14 property assessed under this section results in failure to
15 meet the condition reQuired under subsection (2). the property
16 shall no lonQer Qualify for assessment under this section.
17
(b)
Changes, additions, or improvements that replace
18 all or a portion of homestead property damaged or destroyed by
19 misfortune or calamity shall not increase the homestead
20 property's assessed value when the square footage of the
21 homestead property as changed or improved does not exceed 110
22 percent of the square footage of the homestead property before
23 the damage or destruction. Additionally, the homestead
24 property's assessed value shall not increase if the total
25 square footage of the homestead property as changed or
26 improved does not exceed 1,500 square feet. Changes,
27 additions, or improvements that do not cause the total to
28 exceed 110 percent of the total square footage of the
29 homestead property before the damage or destruction or that do
30 not cause the total to exceed 1,500 total square feet shall be
31 reassessed as provided under subsection (1). The homestead
29
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1 property's assessed value shall be increased by the just value
2 of that portion of the changed or improved homestead property
3 which is in excess of 110 percent of the square footage of the
4 homestead property before the damage or destruction or of that
5 portion exceeding 1,500 square feet. Homestead property
6 damaged or destroyed by misfortune or calamity which, after
7 being changed or improved, has a square footage of less than
8 100 percent of the homestead property's total square footage
9 before the damage or destruction shall be assessed pursuant to
10 subsection (5). This paragraph applies to changes, additions,
11 or improvements commenced within 3 years after the January 1
12 following the damage or destruction of the homestead.
13
(c)
Changes, additions, or improvements that replace
14 all or a portion of real property that was damaged or
15 destroyed by misfortune or calamity shall be assessed upon
16 substantial completion as if such damage or destruction had
17 not occurred and in accordance with paragraph (b) if the owner
18 of such property:
19
1.
Was permanently residing on such property when the
20 damage or destruction occurred;
21
2.
Was not entitled to receive homestead exemption on
22 such property as of January 1 of that year; and
23
3.
Applies for and receives homestead exemption on
24 such property the following year.
25
(d)
Changes, additions, or improvements include
26 improvements made to common areas or other improvements made
27 to property other than to the homestead property by the owner
28 or by an owner association, which improvements directly
29 benefit the homestead property. Such changes, additions, or
30 improvements shall be assessed at just value, and the just
31
30
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1 value shall be apportioned among the parcels benefiting from
2 the improvement.
3
(5) When property is destroyed or removed and not
4 replaced, the assessed value of the parcel shall be reduced by
5 the assessed value attributable to the destroyed or removed
6 property. If the destruction or removal of homestead orooertv
7 assessed under this section results in failure to meet the
8 condition reQuired under subsection (2). the orooertv shall no
9 lonQer Qualifv for assessment under this section.
10
( 6)
Only property that receives a homestead exemption
11 is subject to this section. No portion of property that is
12 assessed solely on the basis of character or use pursuant to
13 s. 193.461 or s. 193.501, or assessed pursuant to s. 193.505,
14 is subject to this section. When property is assessed under s.
15 193.461, s. 193.501, or s. 193.505 and contains a residence
16 under the same ownership, the portion of the property
17 consisting of the residence and curtilage must be assessed
18 separately, pursuant to s. 193.011, for the assessment to be
19 subject to the limitation in this section.
20
(7 )
If a person received a homestead exemption limited
21 to that person's proportionate interest in real property, the
22 provisions of this section apply only to that interest.
23
(8 )
Erroneous assessments of homestead property
24 assessed under this section may be corrected in the following
25 manner:
26
(a)
If errors are made in arriving at any assessment
27 under this section due to a material mistake of fact
28 concerning an essential characteristic of the property, the
29 just value and assessed value must be recalculated for every
30 such year, including the year in which the mistake occurred.
31
31
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1
(b)
If changes, additions, or improvements are not
2 assessed at just value as of the first January 1 after they
3 were substantially completed, the property appraiser shall
4 determine the just value for such changes, additions, or
5 improvements for the year they were substantially completed.
6 Assessments for subsequent years shall be corrected, applying
7 this section if applicable.
8
(c)
If back taxes are due pursuant to s. 193.092, the
9 corrections made pursuant to this subsection shall be used to
10 calculate such back taxes.
11
(9 )
If the property appraiser determines that for any
12 year or years within the prior 10 years a person who was not
13 entitled to the homestead property assessment limitation
14 granted under this section was granted the homestead property
15 assessment limitation, the property appraiser making such
16 determination shall record in the public records of the county
17 a notice of tax lien against any property owned by that person
18 in the county, and such property must be identified in the
19 notice of tax lien. Such property that is situated in this
20 state is subject to the unpaid taxes, plus a penalty of 50
21 percent of the unpaid taxes for each year and 15 percent
22 interest per annum. However, when a person entitled to
23 exemption pursuant to s. 196.031 inadvertently receives the
24 limitation pursuant to this section following a change of
25 ownership, the assessment of such property must be corrected
26 as provided in paragraph (8) (a), and the person need not pay
27 the unpaid taxes, penalties, or interest.
28
Section 14.
Section 193.1551, Florida Statutes, is
29 amended to read:
30
193.1551 Assessment of certain homestead property
31 damaged in 2004 named storms.--Notwithstanding the provisions
32
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1 of s. 193.155(4), the assessment at just value for changes,
2 additions, or improvements to homestead property assessed
3 under the provisions of s. 4(c). Art. VII of the State
4 Constitution. pursuant to s. 27. Art. XII of the State
5 Constitution. which was rendered uninhabitable in one or more
6 of the named storms of 2004 shall be limited to the square
7 footage exceeding 110 percent of the homestead property's
8 total square footage. Additionally, homes having square
9 footage of 1,350 square feet or less which were rendered
10 uninhabitable may rebuild up to 1,500 total square feet and
11 the increase in square footage shall not be considered as a
12 change, an addition, or an improvement that is subject to
13 assessment at just value. The provisions of this section are
14 limited to homestead properties in which repairs are completed
15 by January 1, 2008, and apply retroactively to January 1,
16 2005.
17
Section 15.
Subsections (1), (2), (3), and (4) of
18 section 196.031, Florida Statutes, are amended to read:
19
20
196.031 Exemption of homesteads.--
(1 )
Every person who, on January 1, has the legal
21 title or beneficial title in equity to real property in this
22 state and who resides thereon and in good faith makes the same
23 his or her permanent residence, or the permanent residence of
24 another or others legally or naturally dependent upon such
25 person, is entitled to an exemption from all taxation, except
26 for assessments for special benefits, of 75 percent of the
27 lust value UP to $200.000 and 15 percent of the lust value
28 from $200.001 UP to $500.000 up to the a33~33ea valuation of
29 C5,000 on the residence and contiguous real property, as
30 defined in s. 6, Art. VII of the State Constitution. The
31 $500.000 threshold shall be adlusted each year bv the
33
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1 percentaoe chanoe in per capita Florida personal income. as
2 defined in s. 200.001. The exemption may not be less than
3 $50.000; however. for low-income seniors who meet the
4 elioibilitv criteria under s. 196.075. the exemption may not
5 be less than $100.000. Such title may be held by the
6 entireties, jointly, or in common with others, and the
7 exemption may be apportioned among such of the owners as shall
8 reside thereon, as their respective interests shall appear. If
9 only one of the owners of an estate held by the entireties or
10 held jointly with the right of survivorship resides on the
11 property, that owner is allowed an exemption as specified in
12 this subsection of u~ to thc a33c33ca "aluation of ~5,000 on
13 the residence and contiguous real property. However, no such
14 exemption of more than the amount specified in this subsection
15 $5,000 is allowed to anyone person or on anyone dwelling
16 house, except that an exemption up to the amount specified in
17 this subsection a33C33cd "aluatioll of ~S,OOO may be allowed on
18 each apartment or mobile home occupied by a tenant-stockholder
19 or member of a cooperative corporation and on each condominium
20 parcel occupied by its owner. Except for owners of an estate
21 held by the entireties or held jointly with the right of
22 survivorship, the amount of the exemption may not exceed the
23 proportionate assessed valuation of all owners who reside on
24 the property. Before such exemption may be granted, the deed
25 or instrument shall be recorded in the official records of the
26 county in which the property is located. The property
27 appraiser may request the applicant to provide additional
28 ownership documents to establish title.
29 (2) For persons whose homestead propertv is assessed
30 under s. 4(cl. Art. VII of the State Constitution. pursuant to
31 s. 27. Art. XII of the State Constitution. the exemption
34
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1 provided in subsection (1) is limited to the exemption to
2 which they would have been entitled under s. 6(a) throuah (d).
3 Art. VII of the State Constitution as it existed on December
4 31. 2007.
5
~~ As used in subsection (1), the term
6 "cooperative corporation" means a corporation, whether for
7 profit or not for profit, organized for the purpose of owning,
8 maintaining, and operating an apartment building or apartment
9 buildings or a mobile home park to be occupied by its
10 stockholders or members; and the term "tenant-stockholder or
11 member" means an individual who is entitled, solely by reason
12 of his or her ownership of stock or membership in a
13 cooperative corporation, as evidenced in the official records
14 of the office of the clerk of the circuit court of the county
15 in which the apartment building is located, to occupy for
16 dwelling purposes an apartment in a building owned by such
17 corporation or to occupy for dwelling purposes a mobile home
18 which is on or a part of a cooperative unit. A corporation
19 leasing land for a term of 98 years or more for the purpose of
20 maintaining and operating a cooperative thereon shall be
21 deemed the owner for purposes of this exemption.
22
ill:(J) (a)
For e:~e:rJ ]?e:r301'1 "he i3 cl'ltitlcd to tLe
23 exe:ffiptiol'l ]?r0~ide:cl il'l 3ub3cction (1), "ho i3 a pcrmancnt
24 rC3iclcnt of thi3 3tatc, and "he i3 CS }Car3 of aqc or older,
25 thc cltcffi]?tion i3 incrca3ccl to li:10,000 of a:):)c:)3cd ~aluatiofi
26 far ta;;C3 lc~icd B) ~a~crninq Bodic:) af countic3,
27 munici]?alitic3, and :)]?ccial di3trict3.
28
(Is)
Far c~crJ ]?e:r301'1 "he i:) cntitlcd te thc cKcffi]5tion
29 l?ro~iclcd iI. 3ub3cctia~ (1), "ho ta3 bccn a ]?crmancnt re:3idcnt
30 of thi:) 3tatc fer thc 5 con3ccuti~c jCar3 ]?rior to claiminq
31 thc cxcm]?tion undcr thi3 3uB3cctian, and "he qualific:) for thc
35
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Florida Senate - 2007
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1 cxclflption qrantcd ]5uLHlant to :'l. 19C.202 a:'l a totall) and
2 pcrlflancntl) e!i:'lablcd ]3crcJOn, thc u;cHl]3tion ieJ ificrca:'lcd to
3 $9,500 of B.eJeJc3eJcd valuatiofi for taxceJ lCvicd b} qavcrfiin<j
4 Bodic:'l of counticeJ, Hlunicipalitic3, and :'l]3ccial di:'ltriet:'l.
5 (e) Ho homc3tcad :'lhall BC e:;;cHlpte:d undcr both
6 paraqra]5h3 (a) afid (b). In no cvcnt 3hall thc coffibine:a
7 C};cHlption:'l of :'l. 19C.202 ay.d paraqra]5h (a) or paraqrapt. (b)
8 c~cccd SlO,OOO.
9
(d)
For cvcr) pcr30n "fie ieJ cfititlce! to thc cHcHlption
10 ]3Hhidee! in 3uB:'lcetion (1) and "ho i3 a pcnlci:incnt rC3iel<:.nt of
11 thi:'l :'ltatc, thc c~cm]3ti6n i:J inerca3cd to a total of $25,000
12 of a:J3c:'l:'lcd valuation for taxc:J lCvied b) qovcrninq baaiceJ of
13 3chOol dieJtrict3.
14
(c)
Far cvcr} pcr:Jofi ..ho ieJ cntitled to thc cxclll]3tiofi
15 providce! in eJuBeJcetien (1) and ..ho i3 a rC3idcnt of thi3
16 3tate, the: excl'flption i:J incrca:Jca to a total of S25,000 of
17 aeJ:Je::J3ce! valuation fer lCvie:3 of taxinq authoritic:J othcr than
18 3chaol di3triet3. The exemption provided in subsection (1)
19 does lIo"cvcr, thc incrcaeJc proviclcd in thieJ paraqraph 3hall
20 not apply with respect to the assessment roll of a county
21 unless and until the roll of that county has been approved by
22 the executive director pursuant to s. 193.1142.
23
(.4 )
~hc prapcrt) apprai:'lcreJ of thc variou3 countie:3
24 3hall cacfi )car compile: a li3t of ta;{al5lc propcrt} and i t3
25 valuc rCI'flOvcd from thc aeJ3C3eJI'flent rolleJ of cach 3chool
26 dieJtriet a:J a rCeJult of thc C~CC3eJ of CXCHlpt valuc aBovc that
27 aHlouLt alla"cd for non3chOol lCvie3 a:J ]5rovie!cd in 3ub3e:ctioL3
28 (1) ane! (J), a3 ..cll 0.3 a 3tatcllle:nt of thc 1633 of ta~ rCvCfiUC
29 to cach 3chool eli3trict frcl'fl lCvic3 other thafi thc minin,uHl
30 fifianeial cffort rcquired pur:Juant to eJ. 1011.CO(6), and eJhall
31
36
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1 dElivEr a co~} thEfeof to the DcpartmEnt of nevenue upon
2 certification of thE a33c33mEnt roll to thc talt cellEctof.
3
Section 16.
Section 196.002, Florida Statutes, is
4 amended to read:
5
196.002 Legislative intent.--For the purposes of
6 assessment roll recordkeeping and reportingL7
7
(1 )
~hE incrEa3e in the home3tEad eltcmption provided
8 iR 3. 196.031(3) (d) 3Lall be repeftcd 3e~afateli for tho3e
9 per3on3 entitled to eltemptien under paragraph (a) ef ~afa~ra~h
10 (b) of 3. 19C.031(3) and fOf th03C per3on3 entitlcd to
11 exemption unacf 3. 19C.031(1) But net under 3aid para~raph3,
12 ftftft
13
~ the exemptions authorized by each provision of
14 this chapter shall be reported separately for each category of
15 exemption in each such provision, both as to total value
16 exempted and as to the number of exemptions granted.
17
Section 17.
Paragraph (b) of subsection (2) of section
18 197.252, Florida Statutes, is amended to read:
19
20
21
197.252 Homestead tax deferral.--
(2 )
(b)
If the applicant is 65 vears of aae or older
22 entitled to clai~ thc increa3ed exemption bi rea30R of aqe aRd
23 re3idenci a3 provided iR 3. 19C.031(3) (a), approval of the
24 application shall defer that portion of the ad valorem taxes
25 plus non-ad valorem assessments which exceeds 3 percent of the
26 applicant's household income for the prior calendar year. If
27 any applicant's household income for the prior calendar year
28 is less than $10,000, or is less than the amount of the
29 household income designated for the additional homestead
30 exemption pursuant to s. 196.075, and the applicant is 65
31 years of age or older, approval of the application shall defer
37
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1 the ad valorem taxes plus non-ad valorem assessments in their
2 entirety.
3
Section 18.
Section 196.183, Florida Statutes, is
4 created to read:
5
6
196.183 Exemption for tanGible personal propertv.--
(1)
Each tanGible personal property tax return is
7 eliGible for an exemption from ad valorem taxation of UP to
8 $25.000 of assessed value. A sinGle return must be filed for
9 each site in the count v where the owner of tanGible personal
10 propertv transacts business. Owners of freestandinG property
11 placed at multiple sites. other than sites where the owner
12 transacts business. must file a sinGle return. includinG all
13 such property located in the county. FreestandinG propertv
14 placed at multiple sites includes vendinG and amusement
15 machines. LP/propane tanks. utility and cable company
16 property. billboards. leased eauipment. and similar property
17 that is not customarilv located in the offices. stores. or
18 plants of the owner. but is placed throuGhout the county.
19 Railroads. private carriers. and other companies assessed
20 pursuant to s. 193.085 shall be allowed one $25.000 exemption
21 for each county to which the value of their property is
22 allocated.
23
(2 )
The reauirement that an annual tanGible personal
24 property tax return pursuant to s. 193.052 be filed for
25 taxpayers owninG taxable property the value of which. as
26 listed on the return. does not exceed the exemption provided
27 in this section is waived. In order to Gualifv for this
28 waiver. a taxpayer must file an initial return on which the
29 exemption is taken. If. in subseGuent Years. the taxpayer owns
30 taxable propertv the value of which. as listed on the return.
31 exceeds the exemption. the taxpayer is obliGated to file a
38
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1 return. The taxpayer mav aoain oualify for the waiver only
2 after filino a return on which the value as listed on the
3 return does not exceed the exemption. A return filed or
4 reouired to be filed shall be considered an application filed
5 or reouired to be filed for the exemption under this section.
6
( 3)
The exemption provided in this section does not
7 apply in anv vear a taxpayer fails to file a return that is
8 not waived pursuant to subsection (2). Any taxpaver who
9 received a waiver pursuant to subsection (2) and who owns
10 taxable property the value of which. as listed on the return.
11 exceeds the exemption in a subseouent year and who fails to
12 file a return with the propertv appraiser is subiect to the
13 penaltv contained in s. 193.072(1) (a) calculated without the
14 benefit of the exemption pursuant to this section. Any
15 taxpaver claimino more exemptions than allowed pursuant to
16 subsection (1) is subiect to the taxes exempted as a result of
17 wronofullv claimino the additional exemptions plus 15 percent
18 interest per annum and a penaltv of 50 percent of the taxes
19 exempted.
20
( 4)
The exemption provided in this section does not
21 apply to a mobile home that is presumed to be tanoible
22 personal propertv pursuant to s. 193.075(2).
23
Section 19.
Section 193.017, Florida Statutes, is
24 amended to read:
25 (Substantial rewordino of section. See
26 s. 193.017. F.S.. for present text.)
27
193.017 Assessment of structural improvements on land
28 owned by a community land trust and used to provide affordable
29 housino.--
30
(1) As used in this section. the term "community land
31 trust" means a nonprofit entitv that is oualified as
39
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1 charitable under s. 501(c) (3) of the Internal Revenue Code and
2 has as one of its purposes the acauisition of land to be held
3 in perpetuity for the primary purpose of providina affordable
4 homeownership.
5
(2 )
A communitv land trust may convey structural
6 improvements located on specific parcels of such land which
7 are identified bv a leaal description contained in and sublect
8 to a around lease havina a term of at least 99 years to
9 natural persons or families who meet the extremelv-low.
10 verv-low. low. and moderate income limits. as specified in s.
11 420.0004. or the income limits for workforce housina. as
12 defined in s. 420.5095(3). A communitv land trust shall retain
13 a preemptive option to purchase any structural improvements on
14 the land at a price determined by a formula specified in the
15 around lease which is desianed to ensure that the structural
16 improvements remain affordable.
17
( 3)
In arrivina at lust valuation under s. 193.011. a
18 structural improvement that provides affordable housina on
19 land owned by a community land trust and sublect to a 99-year
20 or lonaer around lease shall be assessed usino the followino
21 criteria:
22
(a)
The amount a willina purchaser would pay a willina
23 seller shall be limited to the amount determined bv the
24 formula in the around lease.
25
(bl
If the oround lease and all amendments and
26 supplements thereto. or a memorandum documentino how such
27 lease and amendments or supplements restrict the price at
28 which the improvements may be sold. is recorded in the
29 official public records of the county in which the leased land
30 is located. the recorded lease and anv amendments and
31 supplements. or the recorded memorandum. shall be deemed a
40
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1 land use reoulation durino the term of the lease as amended or
2 supplemented.
3
Section 20.
Section 193.803, Florida Statutes, is
4 created to read:
5
193.803 Assessment of elioible rental property used
6 for workforce and affordable housino; classification.--
7
(1)
Upon the property owner's application on a form
8 prescribed bv the Department of Revenue. the property
9 appraiser shall annually classify for assessment purposes all
10 elioible property used for workforce rental housino or
11 affordable rental housino. Elioibilitv shall be as provided in
12 this section.
13
(2) A propertv owner whose elioible propertv is denied
14 classification as workforce rental housina or affordable
15 rental housino bv the propertv appraiser may appeal to the
16 value adlustment board. The propertv appraiser shall notify
17 the propertv owner in writino of the denial of the workforce
18 rental housino or affordable rental housino classification on
19 or before Julv 1 of the year for which the application was
20 filed. The written notification must advise the propertv owner
21 of his or her riaht to appeal the denial of classification to
22 the value adlustment board and must contain the deadline for
23 filino an appeal. The property appraiser shall have available
24 at his or her office a list. bv property owner. of all
25 applications for classification received. and the list must
26 identify whether or not the classification reauested was
27 aranted.
28
(3) (a)
Elioible property may not be classified as
29 workforce rental housino or affordable rental housino unless
30 an application is filed on or before March 1 of each Year.
31 Before approvina a classification. the propertv appraiser may
41
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1 require the property owner to furnish such information as may
2 reasonably be required to establish that the propertv was
3 actually used as required bv this section. Failure by a
4 property owner to apply for classification of eliGible
5 propertv as workforce rental housinG or affordable rental
6 housinG by March 1 constitutes a 1-year waiver of the
7 privileQe Granted under this section for workforce rental
8 housinQ assessment or affordable rental housinG assessment.
9 However. a propertv owner who is Qualified to receive a
10 workforce rental housinG classification or an affordable
11 rental housinG classification but who fails to file an
12 application by March 1. may file an application for the
13 classification. and mav file. under s. 194.011(3). a petition
14 with the value adlustment board requestinG that the
15 classification be Granted. The petition mav be filed at any
16 time durinG the taxable year on or before the 25th day
17 followinG the mailinG of the assessment notice by the propertv
18 appraiser as required under s. 194.011(1). NotwithstandinG the
19 provisions of s. 194.013. the applicant must pay a
20 nonrefundable fee of $15 upon filinQ the petition. Upon review
21 of the petition. if the person is Qualified to receive the
22 classification and demonstrates particular extenuatinG
23 circumstances ludGed bv the property appraiser or the value
24 adlustment board to warrant QrantinQ the classification. the
25 property appraiser or the value adlustment board may Grant the
26 classification. An owner of propertv classified as workforce
27 rental housinQ or affordable rental housinG in the previous
28 tax year whose ownership or use has not chanGed may reapply on
29 a short form prescribed bv the department. A countv may. at
30 the request of the property appraiser and by a malority vote
31 of its GoverninG body. waive the requirement that an annual
42
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1 application or statement be made for the renewal of the
2 classification of property within the county as workforce
3 rental housinG or affordable rental housinG after an initial
4 classification is Granted bv the property appraiser. Such
5 waiver may be revoked bv a maloritv vote of the GoverninG bodv
6 of the county. NotwithstandinG such waiver. an application
7 must be refiled when any property Granted the classification
8 is sold or otherwise disposed of. when the ownership chanGes
9 in anv manner. when the applicant ceases to use the property
10 as workforce rental housinG or affordable rental housinG. or
11 when the status of the owner chanGes so as to chanGe the
12 classified status of the property.
13
(bl
For purposes of GrantinG a workforce rental
14 housinG or affordable rental housinG classification for
15 January 1. 2008. onlv. the term "extenuatinG circumstances" as
16 used in paraGraph (al includes the failure of the propertv
17 owner to return the application for classification by March 1.
18 2008.
19
( 4)
The followinG types of propertv are eliGible to be
20 classified bv a propertv appraiser as workforce rental housinG
21 or affordable rental housinG property. and shall be assessed
22 based upon their character and use and as further described in
23 this section:
24
{a)
Propertv that is funded and rent restricted bv the
25 United States Department of HousinG and Urban Development
26 under s. 8 of the United States HousinG Act of 1937 and that
27 provides affordable housinG for eliGible persons as defined bv
28 s. 159.603 or the elderly. extremely-low-income persons. or
29 very-low-income persons as specified in s. 420.0004.
30
(bl
Rental propertv for multifamilv housinG.
31 commercial fishinG workers and farmworkers. families. persons
43
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1 who are homeless. or the elderly which is funded and rent
2 restricted by the Florida Housina Finance Corporation under s.
3 420.5087. s. 420.5089. s. 420.509. or s. 420.5095. the State
4 Housina Initiatives Partnership Proaram under s. 420.9072. s.
5 420.9075. or s. 42 of the Internal Revenue Code of 1986. 26
6 D.S.C. s. 42; the HOME Investment Partnership Proaram under
7 the Cranston-Gonzalez National Affordable Housina Act. 42
8 D.S.C. ss. 12741 et sea.; or the Federal Home Loan Bank's
9 Affordable Housina Proaram established pursuant to the
10 Financial Institutions Reform. Recovery and Enforcement Act of
11 1989. Pub. L. No. 101-73.
12
(c) Multifamilv residential rental property of 10 or
13 more units which is certified by the local public housina
14 aaency as havina 100 percent of its units used to provide
15 affordable housina for extremely-low-income persons.
16 verv-low-income persons. low-income persons. or
17 moderate-income persons as specified in s. 420.0004 and which
18 is subiect to a land use aareement or other aareement that is
19 recorded in the official records of the count v in which the
20 property is located and which recorded aareement restricts the
21 use of the property to affordable housina for a period of at
22 least 20 vears.
23
( 5)
The property appraiser shall remove from the
24 classification of workforce rental housina or affordable
25 rental housina any properties for which the classified use has
26 been abandoned or discontinued. the propertv has been diverted
27 to another use. or the participation in and eliaibilitv for
28 the proarams specified in this section has been terminated.
29 Such removed propertv shall be assessed at iust value under s.
30193.011.
31
44
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1
(6)
In vears in which the proper application for
2 classification as workforce rental housino or affordable
3 rental housino has been made and oranted. the assessment of
4 such propertv shall be based upon its use as workforce rental
5 housino or affordable rental housino and bv applvino the
6 followino methodolooies. sublect to the provisions of
7 subsection (7):
8 (a) Property used for workforce rental housino or
9 affordable rental housino as described in subsection (4) shall
10 be assessed under the income approach usino the actual net
11 operatino income.
12
(bl
Property used for workforce rental housino and
13 affordable rental housino which has received low-income
14 housino tax credits from the Florida Housino Finance
15 Corporation under s. 420.5099 shall be assessed under the
16 income approach usino the actual net operatino income and the
17 followino applies:
18
1. The tax credits oranted and the financino oenerated
19 bv the tax credits may not be considered as income.
20
2. The actual rental income from rent-restricted units
21 in such property shall be used bv the propertv appraiser.
22
3. Anv costs paid with the tax credits and costs paid
23 with the proceeds from additional financino under chapter 420
24 may not be included as income.
25
(7 )
By April 1 of each vear. the propertv owner must
26 provide the property appraiser with a return on a form and in
27 a manner prescribed bv the Department of Revenue which
28 includes a rent roll and an income and expense statement for
29 the precedino Year. After a review of the rent roll and the
30 income and expense statement. the property appraiser mav
31 re~uest additional information from the propertv owner as may
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1 be reasonablv required to consider the methodoloqies in
2 subsection (6). Failure to timely provide the property
3 appraiser with the requested information, includinq failure to
4 meet anv extension that may be qranted for the submission of
5 information, shall result in an estimated assessment based on
6 the best available information instead of an assessment based
7 on the methodolooies provided in subsection (6). Such
8 assessment shall be deemed to be prima facie correct and mav
9 be included on the tax roll, and taxes may be extended on the
10 tax roll in the same manner as for all other taxes.
11
( 8)
It is the duty of the owner of anv propertv used
12 for workforce rental housino or affordable rental housino that
13 has been oranted the classification for assessment under this
14 section who is not required to file an annual application or
15 statement to notifv the property appraiser promptly whenever
16 the use of the property. or the status or condition of the
17 owner, chanoes so as to chanoe the classified status of the
18 property. If any propertv owner fails to so notify the
19 property appraiser and the property appraiser determines that
20 for anv year within the prior 10 vears the owner was not
21 entitled to receive such classification. the owner of the
22 property is sublect to the taxes otherwise due and owino as a
23 result of such failure plus 15 percent interest per annum and
24 a penalty of 50 percent of the additional taxes owed. It is
25 the duty of the propertv appraiser makino such determination
26 to record in the public records of the county in which the
27 rental property is located a notice of tax lien aoainst any
28 property owned by that person or entitv in the county. and
29 such propertv must be identified in the notice of tax lien.
30 Such property is sublect to the payment of all taxes and
31 penalties. Such lien, when filed, attaches to any property
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1 identified in the notice of tax lien owned by the person or
2 entity that illeaallv or improperlv received the
3 classification. If such person or entity no lonaer owns
4 oropertv in that county but owns propertv in another countv or
5 counties in the state. the propertv appraiser shall record in
6 such other county or counties a notice of tax lien identifvina
7 the oropertv owned by such person or entity in such countv or
8 counties which becomes a lien aaainst the identified propertv.
9
Section 21.
Section 196.1978, Florida Statutes, is
10 amended to read:
11
196.1978 Affordable housing property
12 exemption.--Property used to provide affordable housing
13 serving eligible persons as defined by s. 159.603(7) and
14 natural persons or families meetina the extremelv-low.
15 very-low. low. or moderate peroono meetin~ income limits
16 specified in s. 420.00043. 420.0004(0), (10), (11), and (15),
17 which property is owned entirely by a nonprofit entity that
18 ~ is a corporation not for profit which is aualified as
19 charitable under s. 501(c) (3) of the Internal Revenue Code and
20 which complies with Rev. Proc. 96-32. 1996-1 C.B. 717 or a
21 limited partnership. the sole aeneral partner of which is a
22 corporation not for profit which is qualified as charitable
23 under s. 501 (c) (3) of the Internal Revenue Code and which
24 complies with Rev. Proc. 96-32, 1996-1 C.B. 717, shall be
25 considered property owned by an exempt entity and used for a
26 charitable purpose, and those portions of the affordable
27 housing property which provide housing to natural persons or
28 families that meet the extremely-low. verv-low. low. or
29 moderate income limits specified individua13 "ith income3 a3
30 defined in s. 420.0004 3. 420.0004(10) and (15) shall be
31 exempt from ad valorem taxation to the extent authorized in s.
47
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1 196.196. All property identified in this section shall comply
2 with the criteria for determination of exempt status to be
3 applied by property appraisers on an annual basis as defined
4 in s. 196.195. The Legislature intends that any property owned
5 by a limited liability company or a limited oartnershio that
6 ~ is disregarded as an entity for federal income tax
7 purposes pursuant to Treasury Regulation 301. 7701-3 (b) (1) (ii)
8 shall be treated as owned by its sole member or sole aeneral
9 oartner. The exemotion orovided in this section also extends
10 to land that is owned by an exemot entity and that is sublect
11 to a 99-year or lonaer around lease for the ouroose of
12 orovidina affordable homeownershio.
13
Section 22.
Paragraph (a) of subsection (1) and
14 paragraphs (b) and (c) of subsection (2) of section 192.0105,
15 Florida Statutes, are amended to read:
16
192.0105 Taxpayer rights.--There is created a Florida
17 Taxpayer's Bill of Rights for property taxes and assessments
18 to guarantee that the rights, privacy, and property of the
19 taxpayers of this state are adequately safeguarded and
20 protected during tax levy, assessment, collection, and
21 enforcement processes administered under the revenue laws of
22 this state. The Taxpayer's Bill of Rights compiles, in one
23 document, brief but comprehensive statements that summarize
24 the rights and obligations of the property appraisers, tax
25 collectors, clerks of the court, local governing boards, the
26 Department of Revenue, and taxpayers. Additional rights
27 afforded to payors of taxes and assessments imposed under the
28 revenue laws of this state are provided in s. 213.015. The
29 rights afforded taxpayers to assure that their privacy and
30 property are safeguarded and protected during tax levy,
31 assessment, and collection are available only insofar as they
48
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1 are implemented in other parts of the Florida Statutes or
2 rules of the Department of Revenue. The rights so guaranteed
3 to state taxpayers in the Florida Statutes and the
4 departmental rules include:
5
6
(1)
(a)
THE RIGHT TO KNOW.--
The right to be mailed notice of proposed property
7 taxes and proposed or adopted non-ad valorem assessments (see
8 ss. 194.011(1), 200.065(2) (b) and (d) and(14) (a) (12) (a), and
9 200.069). The notice must also inform the taxpayer that the
10 final tax bill may contain additional non-ad valorem
11 assessments (see s. 200.069(10)).
12 (2) THE RIGHT TO DUE PROCESS.--
13 (b) The right to petition the value adjustment board
14 over objections to assessments, denial of exemption, denial of
15 agricultural classification, denial of historic
16 classification, denial of high-water recharge classification,
17 denial of workforce rental housino or affordable rental
18 housino classification. disapproval of tax deferral, and any
19 penalties on deferred taxes imposed for incorrect information
20 willfully filed. Payment of estimated taxes does not preclude
21 the right of the taxpayer to challenge his or her assessment
22 (see ss. 194.011(3), 196.011(6) and (9) (a), 196.151,
23 196.193(1) (c) and (5),193.461(2),193.503(7),193.625(2),
24 193.803(2).197.253(2),197.301(2), and 197.2301(11)).
25
(c)
The right to file a petition for exemptionL er
26 agricultural classification. or workforce rental housino or
27 affordable rental housino classification with the value
28 adjustment board when an application deadline is missed, upon
29 demonstration of particular extenuating circumstances for
30 filing late (see ss. 193.461 (3) (a). 193.803 (3) (a). and
31 196. 011 (1), (7), (8), and (9) (c) )
49
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1
Section 23.
Subsection (2) of section 193.052, Florida
2 Statutes, is amended to read:
3
4
193.052 Preparation and serving of returns.--
(2) No return shall be required for real property the
5 ownership of which is reflected in instruments recorded in the
6 public records of the county in which the property is located,
7 unless otherwise required in this title.
In order for land to
8 be considered for agricultural classification under s.
9 193.461~ er high-water recharge classification under s.
10 193.625, or workforce rental housinG or affordable rental
11 housinG classification under s. 193.803. an application for
12 classification must be filed on or before March 1 of each year
13 with the property appraiser of the county in which the land is
14 located, except as provided in s. 193.461(3) (a). The
15 application must state that the lands on January 1 of that
16 year were used primarily for bona fide commercial agricultural
17 or high-water recharge purposes or for workforce rental
18 housinG or affordable rental housinG classified under s.
19 193.803.
20
Section 24.
Paragraph (d) of subsection (3) of section
21 193.461, Florida Statutes, is amended to read:
22
193.461 Agricultural lands; classification and
23 assessment; mandated eradication or quarantine program.--
24 (3)
25
(d)
When property receiving an agricultural
26 classification contains a residence under the same ownership,
27 the portion of the property consisting of the residence and
28 curtilage must be assessed separately, pursuant to s. 193.011,
29 to qualify for the assessment limitation set forth in s.
30 193.155 or to Gualifv for the homestead exemption under s.
31
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1 196.03l(1). The remaining property may be classified under the
2 provisions of paragraphs (a) and (b).
3
Section 25.
Paragraph (d) of subsection (3) of section
4 194.011, Florida Statutes, is amended to read:
5
194.011 Assessment notice; objections to
6 assessments.--
7
(3) A petition to the value adjustment board must be
8 in substantially the form prescribed by the department.
9 Notwithstanding s. 195.022, a county officer may not refuse to
10 accept a form provided by the department for this purpose if
11 the taxpayer chooses to use it. A petition to the value
12 adjustment board shall describe the property by parcel number
13 and shall be filed as follows:
14
(d)
The petition may be filed, as to valuation issues,
15 at any time during the taxable year on or before the 25th day
16 following the mailing of notice by the property appraiser as
17 provided in subsection (1). With respect to an issue
18 involving the denial of an exemption, an agricultural or
19 high-water recharge classification application, an application
20 for classification as historic property used for commercial or
21 certain nonprofit purposes, an aoolication for classification
22 as workforce rental housino or affordable rental housino. or a
23 deferral, the petition must be filed at any time during the
24 taxable year on or before the 30th day following the mailing
25 of the notice by the property appraiser under s. 193.461, s.
26 193.503, s. 193.625, s. 193.803. or s. 196.193 or notice by
27 the tax collector under s. 197.253.
28
Section 26.
Subsection (1) of section 195.073, Florida
29 Statutes, is amended to read:
30
195.073 Classification of property.--All items
31 required by law to be on the assessment rolls must receive a
51
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1 classification based upon the use of the property. The
2 department shall promulgate uniform definitions for all
3 classifications. The department may designate other
4 subclassifications of property. No assessment roll may be
5 approved by the department which does not show proper
6 classifications.
7
( 1)
Real property must be classified according to the
8 assessment basis of the land into the following classes:
9
(a)
Residential, subclassified into categories, one
10 category for homestead property and one for nonhomestead
11 property:
12
13
14
15
16
17
18
19
20
21
22
1. Single family.
2. Mobile homes.
3. Multifamily.
4. Condominiums.
5. Cooperatives.
6. Retirement homes.
(b) Commercial and industrial.
(c) Agricultural.
(d) Nonagricultural acreage.
(e) High-water recharge.
(f) Historic property used for commercial or certain
23 nonprofit purposes.
24
25
26
(g) Exempt, wholly or partially.
(h) Centrally assessed.
(i) Leasehold interests.
27
(j) Time-share property.
(k) Workforce rental housino and affordable rental
28
29 housino property.
30
31
.ill. +ltt- 0 the r.
52
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1
Section 27.
Paragraph (a) of subsection (3) of section
2 195.096, Florida Statutes, is amended to read:
3
195.096 Review of assessment rolls.--
4
(3) (a) Upon completion of review pursuant to paragraph
5 (2) (f), the department shall publish the results of reviews
6 conducted under this section. The results must include all
7 statistical and analytical measures computed under this
8 section for the real property assessment roll as a whole, the
9 personal property assessment roll as a whole, and
10 independently for the following real property classes whenever
11 the classes constituted 5 percent or more of the total
12 assessed value of real property in a county on the previous
13 tax roll:
14
1. Residential property that consists of one primary
15 living unit, including, but not limited to, single-family
16 residences, condominiums, cooperatives, and mobile homes.
17
2. Residential property that consists of two or more
18 primary living units.
19
3. Agricultural, high-water recharge, historic
20 property used for commercial or certain nonprofit purposes,
21 workforce rental housino and affordable rental housino
22 property. and other use-valued property.
23 4. Vacant lots.
24 5. Nonagricultural acreage and other undeveloped
25 parcels.
26
27
6. Improved commercial and industrial property.
7. Taxable institutional or governmental, utility,
28 locally assessed railroad, oil, gas and mineral land,
29 subsurface rights, and other real property.
30
31
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1 When one of the above classes constituted less than 5 percent
2 of the total assessed value of all real property in a county
3 on the previous assessment roll, the department may combine it
4 with one or more other classes of real property for purposes
5 of assessment ratio studies or use the weighted average of the
6 other classes for purposes of calculating the level of
7 assessment for all real property in a county. The department
8 shall also publish such results for any subclassifications of
9 the classes or assessment rolls it may have chosen to study.
10
Section 28.
Section 200.186, Florida Statutes, is
11 created to read:
12
200.186 Maximum millaoe rates for the 2008-2009 fiscal
13 year.--
14
(l)
In the 2008-2009 fiscal Year. a county. municipal
15 service taxino units of that countv. and special districts
16 dependent to that county; a municipality and special districts
17 dependent to that municipalitv; and an independent special
18 district mav levy a maximum millaoe that is determined as
19 follows:
20
(al
The maximum millaoe rate shall be the rolled-back
21 rate calculated pursuant to s. 200.065 and adlusted for orowth
22 in per capita Florida personal income. except that:
23
1. Ad valorem tax revenue levied in the 2007-2008
24 fiscal Year. as used in the calculation of the rolled-back
25 rate. shall be reduced by any tax revenue resultino from a
26 millaoe rate approved bv a super malority vote of the
27 oovernino board of the taxino authoritv in excess of the
28 maximum rate that could have been levied bv a malority vote as
29 provided in s. 200.185; and
30
2. The taxable value within the lurisdiction of each
31 taxino authority. as used in the calculation of the
54
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Florida Senate - 2007
9-2709F-07
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1 rolled-back rate. shall be increased by the amount necessarv
2 to offset any reduction in taxable value occurrino as a result
3 of the amendments to the State Constitution contained in SJR
4 4B or HJR 3B revisino the homestead tax exemption and
5 providino an exemption from ad valorem taxation for tanoible
6 personal property.
7
(b)
If aporoved bv a two-thirds vote of the oovernino
8 body. a rate mav be levied in excess of the rate calculated
9 pursuant to paraoraph (a) if the excess is not more than 67
10 percent of the difference between the rolled-back rate
11 calculated pursuant to s. 200.065. and the rate calculated in
12 oaraoraph (a).
13 (c) A rate mav be levied in excess of the millaae rate
14 allowed in paraoraph (b) if the rate is approved bv a
15 unanimous vote of the oovernino bodv or if approved by a
16 referendum of the voters.
17
(2) Any county or municipalitv that is in violation of
18 this section shall forfeit the distribution of the local
19 oovernment half-cent sales tax revenues durino the 12 months
20 followino a determination of noncompliance by the Deoartment
21 of Revenue. sublect to the conditions provided in ss. 200.065
22 and 218.63.
23
(3 )
The millaoe rate of a county or municipalitv.
24 municipal service taxino unit of that county. and anv soecial
25 district deoendent to that county or municipalitv mav exceed
26 in anv year the maximum millaoe rate calculated pursuant to
27 this section if the total county ad valorem taxes levied or
28 total municioal ad valorem taxes levied. as defined in s.
29 200.001. do not exceed the maximum total county ad valorem
30 taxes levied or maximum total municipal ad valorem taxes
31 levied. as defined in s. 200.001. respectively. Total taxes
55
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1 levied may exceed the maximum calculated pursuant to this
2 section as a result of an increase in taxable value above that
3 certified in s. 200.065(1) if such increase is less than the
4 percentaGe amounts contained in s. 200.065(6); however. if
5 such increase in taxable value exceeds the percentaGe amounts
6 contained in s. 200.065(6). millaGe rates subiect to this
7 section must be reduced so that total taxes levied do not
8 exceed the maximum.
9
(4 )
If the amendments to the State Constitution
10 contained in SJR 4B or HJR 3B revisinG the homestead tax
11 exemption and providinG an exemption from ad valorem taxation
12 for tanGible personal propertv. are approved by a vote of the
13 electors. this section shall supersede the provisions of s.
14 200.185(5).
15
Section 29.
If anv law that is amended by this act was
16 also amended bv a law enacted durinG the 2007 ReGular Session
17 or any 2007 special session of the LeGislature. such laws
18 shall be construed as if thev had been enacted durinG the same
19 session of the LeGislature. and full effect should be Given to
20 each if that is possible.
21
Section 30. Except as otherwise expressly provided in
22 this act, this act and section 29 of this act shall take
23 effect upon becoming a law, sections 13 through 28 of this act
24 shall take effect only upon the effective date of amendments
25 to the State Constitution contained in Senate Joint Resolution
26 4B or House Joint Resolution 3B revising the homestead tax
27 exemption and providing an exemption from ad valorem taxation
28 for tangible personal property and property used for workforce
29 and affordable rental housing, and sections 13 through 28 of
30 this act shall apply retroactively to the 2008 tax roll.
31
56
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1 *****************************************
2 SENATE SUMMARY
3 Revises various provisions governing the fixing of
millage rates. Revises the method for computing the
4 rolled-back rate. Requires that property appraisers
provide instructions to the taxing authorities for
5 computing the maximum millage rates. Revises the method
of calculating the maximum millage rate beginning in the
6 2009-2010 fiscal year. Provides for higher millage rates
if adopted by certain required votes of the governing
7 body of the taxing authority or approved by referendum.
Provides certain exceptions to the limitations on millage
8 rates. Provides that a county or municipality is subject
to forfeiture of the allocation of the local government
9 half-cent sales tax revenues if it does not comply with
provisions limiting maximum millage rates. Requires each
10 taxing authority to include calculations upon which
maximum millage rates are based in the certification of
11 value. Specifies the maximum millage rates that a county,
municipality, dependent district, or independent district
12 may levy for the 2007-2008 fiscal year based on per
capita growth in ad valorem taxes. Requires the
13 Department of Revenue to calculate and publish the per
capita growth in ad valorem taxes for each taxing
14 authority. Provides certain exceptions to the limitations
on maximum millage rates. Authorizes the Department of
15 Revenue to adopt emergency rules. Revises the exemption
from taxation provided for homesteads. Specifies the
16 amount of the exemption based on just value. Provides
that a owner of property is entitled to an alternative
17 exemption under certain circumstances. Exempts tangible
personal property tax returns from $25,000 of assessed
18 value. Provides penalties for failure to file a return as
required or to claim more exemptions than allowed.
19 Revises provisions providing for the assessment of
property receiving the low-income housing tax credit.
20 Provides for the assessment of structural improvements on
land owned by a community land trust and used to provide
21 affordable housing. Provides for the assessment of rental
property used for workforce housing or affordable
22 housing. Requires that a property owner file an
application for such classification with the property
23 appraiser or file a petition with the value adjustment
board. Specifies the types of property that are eligible
24 to be classified as workforce rental housing or
affordable rental housing. Requires that property be
25 removed from such classification if its use or program
eligibility changes. Requires that the property owner
26 annually provide a rent roll and income and expense
statement to the property appraiser for the preceding
27 year. (See bill for details.)
28
29
30
31
57
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Property Tax Decisions
We surveyed two neighborhoods where most homes have similar market values but widely
disparate property tax rates. In the older Miami-Dade neighborhood. 26 percent of
homeowners would have lower taxes with the super exemption; in the newer Encantada
neighborhood in Pembroke Pines. nearly 46 percent would do better with the super exemption.
(20 of the 46 Broward homes surveyed are shown on the map.)
2006 property tax range
o $2,000 to $4,000 . $6,000 to $8,000
$4,000 to $I,. . $1,000 to S1O,OOO
Best option
O Lower taxes under
super ,xempton plan
. Lower taxes under
Slv. OUr Homes cap
-------
. No homestead exemption,
ineligible for littler ...
~
~
~
~ SUNSET DR.
~
!'"'
MlUER RI},. ~:/'." ......~ CD
~#~~1= I
.;: 1, ;~ #'. '"
.~ :=ti 5W 72 51. .# South ~
~ IK"J ..,. Miami ~
~ SNAPPER CRffK EXPY. SW8051 ~
^ fl!,} . . 0
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SOURCES: Miami Dade and Broward Property Apprai5ers and Miami Herald staff
. "'.. 'I i1IIiI.'.t.~,
.........." :~$O~o:tL.' ,,:+!;!w~f};%, \c\> ' , '
,~:\J1"<':" ":" :." ,:~>,;/ti ; ,,-\:",
SW80ST. OAVISR .~....
M. RUIZ f MIAMI IfEIWJ) STAFF
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
MEMORANDUM
FROM: Eric M. Soroka, ICMA-CM, C'
TO: City Commission
DATE: June 15, 2007
SUBJECT: Selection of Community Services Advisory Board Members
The terms of the following individuals on the Community Services Advisory Board will
expire this month:
Julie R. Israel
Melvin Taks - Vacancy
Gary Pyott
Evie Hernandez
Amit Z. Bloom
Jonathan P. Evans
Ruthe Cohen
I have placed this matter on the Workshop Agenda for action by the City Commission.
EMS/act
Attachment
CC02010-07
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
MEMORANDUM
FROM: Eric M. Soroka, ICMA-CM, Cit
TO: City Commission
DATE: June 4, 2007
SUBJECT: Proposed Red Light Camera Enforcement Program
Backqround
As you are aware, one of the legislative priorities established by the City Commission
for the Florida Legislature to consider was authorizing the use of detection devices at
traffic signals of red light runners and the issuance of citations. Although the bill
received a lot of support, it did not pass during the recent legislative session.
The leading cause of accidents is the violation of red light traffic signals. In fact, the
number one category for calls for service by the Police Department is traffic related
issues and accidents. For some time, this has become a major safety issue for
motorists in Aventura. Although the Police Department issues a large number of tickets
for red light violations, it is difficult to monitor all the intersections in the City and still
respond to other criminal and traffic offenses.
Several cities in Florida have adopted ordinances that treat red-light violations as
violations of city codes, rather than issuing traffic tickets. Violators are fined.
Commissioner Diamond and the Police Chief brought this to my attention. Automated
cameras would be placed at key intersections in the City to record vehicles that fail to
stop for red lights.
Attached hereto are copies of the City of Apoka's and Gulf Breeze's Traffic Light Safety
Act Ordinance which adopts the red light camera enforcement program. The City of
Pembroke Pines is also considering the implementation of the program. In all of these
cases, the cities have an agreement with a vendor that provides the equipment to share
in the revenue generated from code violations. Therefore, there would be no cost to the
City under this arrangement to fund the project.
I have placed this matter on the Workshop Agenda to determine if the City Commission
would be interested in having staff pursue this matter for possible implementation to
address traffic safety issues in our City. The next steps would be adopting an
Ordinance and issuing an RFP for a vendor to provide the cameras and equipment.
Attachment
cc: Steve Steinberg, Chief of Police (wI attachment)
Eric M. Soroka
From:
Sent:
To:
Subject:
David M. Wolpin [DWolpin@wsh-law.com]
Friday, June 15, 2007 2:22 PM
Eric M, Soroka
Potential Red Light Camera Enforcement Program
Eric- This shall serve to confirm that although there is no Florida case of binding precedent which is directly on point, the
growing trend of innovative Florida municipal traffic enforcement practice, coupled with the Legislature's failure to adopt
amendments to allow the Uniform Traffic Citation to be used for camera monitored red light enforcement, supports the
City Commission's authority to authorize the drafting of and to consider adopting an ordinance which provides for the
enforcement of red light traffic signals by use of the City's existing code enforcement special master system. This new
alternative enforcement program, if adopted, would use the City's code enforcement system ( not the Uniform Traffic
Citation or the County Court system) and would provide for the issuance of code enforcement notices of infraction to the
vehicle owner , as a non- criminal, non- moving infraction, by use of a reliable camera monitored system under the
jurisdiction of the City's Police Department.
WEISS
SEROTA
HELFMAN
PASTORlZA
COLE &
BONISKE, P.L.
David M. Wolpin, Esq.
Member
Weiss Serota Helfman Pastoriza Cole & Boniske, P.L.
2525 Ponce de Leon Blvd., Suite 700
Coral Gables, FL 33134
DWolpin@wsh-law.com
Tel: (305) 854-0800
Fax: (305) 854-2323
This message, together with any attachments, is intended only for the addressee. It may contain information which is legally
privileged, confidential and exempt fi'om disclosure. If you are not the intended recipient, you are hereby notified that any disclosure,
copying, distribution, use, or any action or reliance on this communication is strictly prohibited. If you have received this e-mail in
error, please notifY the sender immediately by telephone (305) 854-0800 or by retum e-mail and delete the message, along with any
attachments.
1
ORDINANCE NO. 1813
AN ORDINANCE OF THE CITY COUNCIL OF THE
CITY OF APOPKA, FLORIDA, AMENDING
CHAPTER 78 OF THE CODE OF
ORDINANCES OF THE CITY OF APOPKA, TO
RESERVE CERTAIN SECTIONS OF ARTICLE
II.; AND TO CREATE A NEW ARTICLE III,
ENTITLED "THE CITY OF APOPKA TRAFFIC
LIGHT SAFETY ACT"; AND NEW SECTIONS
78-81 THROUGH 78-95 PROVIDING FOR
INTENT AND DEFINITIONS; EST ABLlSlllNG
AN ENFORCEMENT PROGRAM WITIllN THE
CITY; AUTHORIZING THE CITY TO PERMIT
AND IMPLEMENT THE USE OF UNMANNED
CAMERAS/MONITORING DEVICES FOR RED
LIGHT INFRACTIONS; PROVIDING
ENFORCEMENT PROCEDURES, INCLUDING
NOTICE, APPEAL HEARINGS, PENAL TIES,
IMPOSITION OF ADMINISTRATIVE
CHARGES AND COLLECTION; PROVIDING
FOR EXCEPTIONS; PROVIDING FOR
DIRECTIONS TO THE CITY CLERK;
PROVIDING FOR CONFLICTS,
SEVERABILITY AND AN EFFECTIVE DATE.
WHEREAS, the City of Apopka is located in a high density traffic area and regularly
experiences traffic incidents related to the failure of motorists to coey duly erected traffic control
devices, exposing its citizens to the dangers of personal injury and property damage; and
WHEREAS, the City Council of the City of Apopka is concerned with the inability to
sufficiently enforce the state statute prohibiting running of red lights, due mainly to the requirement
that enforcement of the state statute requires the personal observation of police officers, affecting the
ability to effectively reduce the significant dangers presented to motorists and pedestrians by the
failure to stop for a red light; and
WHEREAS, the use of unmanned cameras to enforce toll violation on the state's toll roads
has been determined to be fair, reasonable and sufficient by the State of Florida in order to
effectively enforce laws regulating the payment of tolls without the need to conunit the extreme
amount of personnel that would be necessary without the use of unmanned cameras; and
WHEREAS, similarly, the use of unmanned cameras will be effective in enforcing laws
requiring vehicles to stop for red lights; therefore freeing City police personnel to respond to other,
and sometimes more, significant incidents as.well as serious crime; and
WHEREAS, local governments in different parts of the state and country have demonstrated
the enhancement of vehicular and pedestrian traffic safety attributable to the integratior, of automated
image capture technologies with traditional traffic law enforcement methodology; and
WHEREAS, 9 316.008, Florida Statute", grants municipaliti~s, with respect to streets and
highways under their jllrisdiction and within the reasonable exercise of police power, authority ;0
regulate and monitor traffic by means of police officers and security devices; and
WHEREAS, the City of Apopka has home rule authority pursuant to Article VII, Section 2
ofthe Florida Con3titution and Chapter 166, Florida Statutes, to enact an ordinance making the
f2ilure to stop for a red light indication a violation ofthe City's Code of Ordinances, and to provide
for enforcement of such violations of the City's Code of Ordinances through the use of the City's
Code Enforcement Hearing Officer; and
WHEREAS, Attorney General Opinion 05-41, July 12, 2005, confirms the authority of the
City to enact an ordinance making the failure to stop at a red ligl:1t indication a violation of the City's
Code of Ordinances, to use unmanned cameras to monitor intersections in the City for such
violations of the City's Code, and to record the license tag numbers of vehicles involved in such
violatIOns; and
WHEREAS, the Attorney General has opined that the City may not lssue traffic citations
under the State Statutes to drivers for violations observed by the use of unmanned cameras and not
otherwise observed by police officers; and
WHEREAS, in order to be consistent with state law and the Attorney General's Opinion, the
City will issue the uniform traffic citation prescribed by Chapter 3] 6, and will not prosecute offenses
of its City ordinance through county court, but rather through the City's enforcement program; and
WHEREAS, the City Council finds it to be fair and reasonable to use the same procedure
used by the state to enforce toll violations through urunanned cameras, and to provide alleged
violators with the opportunity'to have a hearing within the City using the City's Code Enforcement
Hearing Officer and the City's code enforcement procedures adopted pursuant to Chapter 162,
Florida Statutes, and set forth in the Land Development Code, Section] ] ,03.00 of the City's Code of
Ordinances; and
WHEREAS, the City Council of the City of Apopka finds that implementation of the
enforcement program as set forth herein will promote, protect and improve the health, safety and
welfare of its citizens, consistent with the authority of and limitations on the City pursuant to the
Florida Constitution and Florida Statutes.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF APOPKA, FLORIDA:
Section L The foregoing "WHEREAS" clauses are hereby ratified and confirmed as
being true and correct and are incorporated herein as part of this Ordinance upon adoption,
Section 2. That Chapter 78, Article II., Division 2, of the Code of Ordinances of the
City of Apopka is hereby amended to reserve Sec. 78-66 through Sec. 78-80, as follows:
See 78-66 - 78-80. Reserved,
Section 3, That anew Article III. of Chapter 78 ofthe Code of Ordinances of the City of
Apopka, entitled, "The City of Apopka Traffic Light Safety Act", shall be created to read as follows:
Article III. The City of Apopka Traffic Light Safety Act
Sec. 78-81. Intent.
The purpose of this Act is to authorize the use of an urunanned cameras/monitoring system to
promote compliance with red light signal directives as proscribed by this Act, and to adopt a civil
enforcement system for red light signal violations, This Act will supplement law enforcement
personnel in the enforcement of red light signal violations and shall not prohibit law enforcement
officers from issuing a citation for a red light signal violation in accordance with normal statutory
traffic enforcement techniques,
Sec. 78-82. Use ofImage Capture Technologies.
The City shall utilize image capture technologies as a supplemental means of monitoring
compliance with laws related to traffic control signals, while assisting law enforcement personnel in
the enforcement of such laws, which are designed to protect and improve public health, safety and
welfare. This Section shall not superseded, infringe, curtail or impinge upon state laws related to red
light signal violations or conflict with such laws. The City shall utilize image capture technologies
as an ancillary deterrent to traffic control signal violations and to thereby reduce accidents and
injuries associated with such violations. Notices of infractions issued pursuant to this Act shall be
addressed using the City's own Hearing Officer and not uniform traffic citations or county courts,
ORDINANCE NO. 1813
Page 3 of 7
Sec. 78-83. Definitions.
The following definitions shall apply to this Act
(a) Intersection shall mean the area embraced within the prolongation or connection of
the lateral curb line; or, if none, then the lateral boundary lines, of the roadways of
two roads which join or intersect one another at, or approximately at, right angles; or
the area within which vehicles traveling upon different roads joining at any other
angle may come in conflict,
(b) Motor vehicle shall mean any self-propelled vehicle not operated upon rails or
guideway, but not including any bicycle, motorized scooter, electric personal assisted
mobility device, or moped,
(c) Notice of Infraction shall mean a citation issued for a red zone infraction.
(d) Owner/Vehicle Owner shall mean the person or entity identified by the Florida
Department of Motor Vehicles, or other state vehicle registrat~on office, as the
registered owner of a vehicle, Such term shall also mean a lessee of a motor vehicle
pursuant to a lease of six months or more.
(e) Recorded Images shall mean images recorded by a traffic control signal monitoring
system/device
1. On:
Two or more photographs, or
Two or more electronic images; or
Two or more digital images, or
Digital or Video movies; or
Any other medium that can display a violation; and
2, Showing the rear of a motor vehicle and on at least one image, clearly
identifYing the license plate number of the vehicle.
(f) Red Zone Infraction shall mean a traffic offense whereby a traffic control signal
monitoring system established that a vehicle entered an intersection controlled by a
duly erected traffic control device at a time when the traffic control signal for such
vehicle's direction of travel was emitting a steady red signaL
(g) Hearing Officer shall mean the City's Code Enforcement Hearing Officer.
(h) Traffic Control Signal shall mean a device exhibiting different colored lights or
colored lighted arrows, successively, one at a time, or in combination, using only the
colors green, yellow, and red which indicate and apply to drivers of motor vehicles as
provided in Florida Statutes S 316,075.
(i) Traffic Control Signal Monitoring System/Device shall mean an electronic system
consisting of one or more vehicle sensors, working in conjunction with a traffic
control signal, still cameras and video recording device, to capture and produce
recorded images of motor vehicles entering an intersection against a steady red light
signal indication,
Sec. 78-84. Adherence to Red Light Traffic Control Signals.
Motor vehicle traffic facing a traffic control signal's steady red light indication shall stop
before entering the crosswalk on the near side of an intersection or, if none, then before entering the
intersection and shall remain standing until a green indication is shown on the traffic control signal;
however, the driver of a vehicle which is stopped at a clearly m~ked stop line, or if none, at the
point nearest the intersecting roadway where the driver has a view of approaching traffic on the
intersection roadway before entering the intersection in obedience of a steady red traffic control
ORDINANCE NO. 1813
Page40f7
signal, may make a right turn (unless such turn is otherwise prohibited by posted sign or other traffic
control device) but shall yield right-of-way to pedestrians and other traffic proceeding as directed by
the trafflc control signal at the intersection
Sec. 78-85. Violation.
A violation of this Act, knovvn as a Red Zone Infraction, shall occur when a vehicle does not
comply with the requirements of section 78-84, Violations shall be enforced pursuant to section 78-
87 herein
Sec. 78-86.
Six-month notice; introductory period.
For the first six months of this Ordinance, unless the driver of a vehicle received a citation
from a police officer at the time of a Red Zone Infraction in accordance with normal traffic
enforcement techniques, the vehicle owner shall receive a courtesy notice of the violation.
Commencing six months after the effective date of the Act, the vehicle ovmer is subject to the
enforcement provision as provided herein,
Sec. 78-87. Review of Recorded Images.
(a) The ovmer of the vehicle observed by Recorded Images committing a Red Zone
Infraction, shall be issued a Notice of Infraction. The Recorded Image shall be
sufficient grounds to issue a City Notice ofInfraction,
(b) The City shall designate a Traffic Control Infraction Review Officer, who shall meet
the qualifications set forth in S3l6.640(S)(A), Florida Statutes, or any other relevant
statute, The Traffic Control Infraction Review Officer shall review Recorded Images
prior to the issuance of a Notice of Violation/Infraction to ensure accuracy and the
integrity ofthe Recorded Images, The Traffic Control Infraction Officer shall also
verify that the Traffic Control Monitoring SystemlDevices that captured the
Recorded Images was functioning properly at the time the Recorded Images were
captured. Once the Traffic Control Infraction Review Officer has verified the
accuracy of the Recorded Images and functionality of the Traffic Control Monitoring
System/Devices, he or she shall complete a report, and a Notice of
Violation/Infraction shall be sent to the Vehicle Ovmer at the address on record with
the Florida Department of Highway Safety and Motor Vehicles,
Sec. 78-88. Notice of ViolationJInfraction.
The Notice of Violation/Infraction shall include:
(a) The name and address of the Vehicle Ovmer;
(b) The license plate number and registration number of the vehicle;
( c) The make, model, and year of the vehicle;
(d) Notice that the violation charged is pursuant to this Act;
(e) The location of the intersection where the violation occurred;
(0 The date and time of the Red Zone Infraction;
(g) Notice that the Recorded Images relating to the vehicle and a statement that the
recorded images are evidence of a Red Zone Infraction;
(h) The civil penalty imposed;
(i) Images depicting violation;
(j) The procedures for payment of the civil penalty and contesting the notice of
infraction;
ORDINANCE NO, 1813
Page 50f7
(k) A signed statement by the Traffic Control Infraction Officer that, based on inspection
of recorded images, the vehicle was involved in a Red Zone lnfraction;
(1) Information advising the person alleged to be liable under this Section, the manner
and time in which liability as alleged in the Notice ofInfraction may be appealed and
warning that failure to pay the civil penalty or to contest liability in a timely manner
is an admission of liability
Sec. 78-89. Vehicle Owner Responsibilities.
A Vehicle Owner receiving a Notice ofInfraction may, within twenty one (21) days of the
date of the Notice ofInfracti on
(a) Pay the assessed civil penalty pursuant to instructions on the notice of infraction; or
(b) Request an appeal pursuant with procedures as outlined in this Act
The failure to comply with the provisions of this Section within twenty one (21) days from
the date of the Notice of Infraction shall constitute a waiver of the right to contest the Notice of
Infraction and will be considered an admission of liability.
Sec. 78-90. Appeal to Hearing Officer.
The City's Code Enforcement Hearing Officer is authorized to consider appeals under this
Chapter within twenty one (21) days of the date of the Notice ofInfraction, the Vehicle O,^'ller may
file an appeal with the City pursuant to the directions in the Notice ofInfraction, A hearing on the
appeal shall be scheduled for all appeals,
(a) Upon receipt of the appeal, the City shall schedule a hearing before the Hearing
Officer to occur not later than sixty (60) days after City's receipt of the appeal
request Notice of Hearing shall be provided to the Vehicle Owner no less than ten
(10) days prior to the hearing, and shall be delivered via certified U.S. mail to the
same address to which the Notice ofInfraction was sent
(b) The following shall be permissible grounds for an appeal:
(i) At the time ofthe infraction, the vehicle was not under the care, custody, or
control of the Vehicle Owner or an individual with Vehicle Owner's consent,
established pursuant to affidavit as provided in 78-91;
(ii) The motor vehicle driver was issued a citation by a law enforcement officer,
which was separate and distinct from the citation issued under this Section,
for violating the steady red traffic control signal;
(iii) The motor vehicle driver was required to violate the steady red traffic control
signal in order to comply with other governing laws;
(iv) The motor vehicle driver was required to violate the steady red traffic control
signal in order to reasonably protect the property or person of another;
(v) The steady red traffic control signal was inoperable or malfunctioning; or
(vi) Any other reason the Hearing Officer deems appropriate,
( c) The Traffic Control Infraction Review Officer shall testify at the appeal, The Vehicle
Owner, or his or her representative, may also present testimony and evidence.
(d) Recorded Images indicating a Red Zone Infraction, verified by the Traffic Control
Infraction Review Officer, are admissible in any proceeding before the City's
ORDINANCE NO. 1813
Page 6 of 7
Hearing Officer to enforce the provisions of this Chapter, and shall constitute prima
facie evidence of the violation,
(e) Unless an affidavit is provided pursuant to Sec, 78-91, it is presumed the person
registered as the Vehicle Owner with the Florida Department of Motor Vehicles or
any other state vehicle registration office, or an individual having the owner's
consent, was operating the vehicle at the time of a Red Zone Infraction.
Sec. 78-91. Vehicle Owner Affidavit of Non-responsibility.
In order for the Vehicle Ovmer to establish that the motor vehicle was at the time of the Red
Zone Infraction, in the care, custody, or control of another person without the consent of the
registered owner, the Vehicle Owner is required to complete an affidavit setting forth the
circumstances demonstrating that the motor vehicle was not in the Vehicle Owner's care, custody or
control, or that of a person with Vehicle Owner's consent The affidavit must be executed in the
presence of a notary, and include:
(a) If knovm to the Vehicle Owner, the name, address, and the driver license number of
the person who leased, rented or otherwise had care, custody, or control of the motor
vehicle at the time of the alleged Red Zone Infraction; or
(b) If the vehicle was stolen, the police report indicating the vehicle was stolen at the
time of the alleged Red Zone infraction,
(c) The following language immediately above the signature line: "Under penalties of
perjury, I declare that I have read the foregoing affidavit and that the facts stated in it
are true,"
The Vehicle Owner may present an affidavit pursuant to this section, as a defense in any proceeding
before the hearing officer.
Sec. 78-92. Penalties.
A violation of this Act shall be deemed a non-criminal, non-moving violation for which a
civil penalty in the amount of $125.00 shall be assessed, As the violation relates to this Act and not
the State Statutes, no points as provided in S 322.27, Florida Statutes, shall be recorded on the
driving record ofthe vehicle owner or responsible party.
Sec. 78-93. Administrative Charges.
In addition to the assessment pursuant to Sec, 78-92 herein, administrative charges in the
amount of the City's actual costs shall be assessed in the event of an unsuccessful appeal or the
necessity to institute collection procedures,
Sec. 78-94. Collection of Fines.
The City may establish procedures for the collection of a penalty imposed herein, and may
enforce such penalty by civil action in the nature of debt
Sec. 78-95. Exceptions.
This Act shall not apply to Red Zone Infractions involving vehicle collisions or to any
authorized emergency vehicle responding to a bona fide emergency; nor shall a Notice oflnfraction
be issued in any case where the operator of the vehicle was issued a citation for violating the state
statute regarding the failure to stop at a red light indication.
Section 3, It is the intention of the City Council that the provisions of this ordinance
shall become and be made a part of the Code of Ordinances of the City of Apopka; and the
City Clerk is directed to take the necessary steps to effect codification into the Code, and
ORDINANCE NO. 1813
Page 7 of 7
Sections of this ordinance may be numbered or renumbered or lettered or relettered and
the word "ordinance" may be changed to "chapter", "section", "article", or such other
appropriate word or phrase in order to accomplish such codification Typographical errors
which do not affect the intent may be authorized by the Mayor, without need of public
hearing, by filing a corrected or recodified copy of same with the City Clerk,
Section 4. All ordinances or parts of ordinances in conflict herewith are hereby
repealed
Section 5. If any section, subsection, sentence, clause, phrase of this ordinance, or
the particular application thereof shall be held invalid by any court, administrative agency,
or other body with appropriate jurisdiction, the remaining section, subsection, sentences,
clauses or phrases under application shall not be affected thereby,
Section 6. This ordinance shall become effective immediately upon its passage and
adoption
FIRST READING: March 15,2006
SECOND READING
AND ADOPTION: April 5, 2006
/s/
JOHN H LAND, MAYOR
ATTEST:
Is/
Janice G, Goebel, City Clerk
APPROVED AS TO FORM:
/s/
Frank C Kruppenbacher, City Attorney
DUL Y ADVERTISED FOR PUBLIC HEARING
March 17. 2006
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MEMORANDUM
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TO:
FROM:
American Traffic Consultants
Peter L. Dame
DATE:
RE:
April 25, 2005
Red Light Camera Program for City of Jacksonville
A traffic control signal photo-monitoring system mechanically senses when a vehicle
enters an intersection against a red traffic signal and takes one or more photographs of the
vehicle and the red signal. Based on the photographic evidence, a citation or notice of infraction
is issued to the owner of the vehicle (identified from the license plate in the photograph).
Florida Statutes do no specifically authorize or prohibit the use of traffic control signal
photo-monitoring systems. The issue addressed below is whether the City of Jacksonville (the
"City") may implement a traffic control signal photo-monitoring system or automated red light
system (herein referred to as a "ARLS") without specific statutory authorization.
Home Rule
The Charter of the City of Jacksonville (the "Charter") grants City broad home rule
powers. City is a consolidated city and county and has the powers of both a charter county and a
municipality. The Florida Constitution provides, in Article VITI, section 1 (g), broad authority to
charter counties:
CHARTER GOVERNMENT. Counties operating under county charters shall
have all powers of local self-government not inconsistent with general law, or
with special law approved by vote of the electors. The governing body of a county
operating under a charter may enact county ordinances not inconsistent with
general law....
Cowts have recognized that this provision grants to the governing body of a county the
full power to carry on county government unless the State Legislature has preempted a particular
subject relating to county government by either general or special law. The Florida Supreme
Court held that the governing body of the county has full authority to act through the exercise of
its home rule powers. Thus, a county exercising its home rule powers as provided in the Florida
Constitution may exercise such powers as it deems necessary to carry on county government,
provided that the exercise of these powers has not been preempted to the state and does not
conflict with state law or certain constitutional provisions. Speer v. Olson, 367 So. 2d 207@J2...'..
(Fla. 1978). ~
~.
, -
April 25, 2005
Page 2
Home rule powers, however, may be limited through preemption by state action.
Preemption may be express or implied. Express preemption requires that a statute contain
specific language of preemption directed to the particular subject at issue. Implied preemption
occurs if a legislative scheme is so pervasive that it occupies the entire field. The First District
Court of Appeal opined that
courts should be careful in imputing an intent on behalf of the Legislature to
preclude a local elected governing body from exercising its home rule powers. . . .
The scope of the preemption should also be limited to the specific area where the
Legislature has expressed their will to be the sole regulator.
Tallahassee Memorial Med. Crr.. Inc. v. Tallahassee Med. Crr.. Inc., 681 So.2d 826, 831 (Fla 1 'I
Dist. Ct. App. 1996),
Even wben the legislature has implemented its own substantial regulatory scheme
regarding a particular subject, coW1s have declined to imply preemption. See St. Johns County v.
N.E. Fla. Builders Assn., 583 So.2d 635, 642 (Fla. 1991) (State scheme for funding school
boards is not so pervasive as to preclude imposition of educational facilities impact fee by county
commissioners.); Santa Rosa County v. State, 635 SO.2d at 100 (State regulation of electric
utility fee setting is not so pervasive as to preempt county from imposing electric utility franchise
fee.); Hi/lsborough County v, Fla. Restaurant Assn., 603 So.2d 587, 590-591 (Fla. 2d Dist. Ct.
App. 1992) (State regulation of the sale of alcoholic beverages did not preempt requirement for
placement of signs warning of dangers of alcohol.). These decisions demonstrate the principle
that, unless there is a threat to the pervasive regulatory scheme of the State, the actions of a local
government will not be found to have been preempted by the legislative.
Thus, the City has and may exercise legislative authority to establish a ARLS unless tbat
authority has been preempted by general law as the preserve of the state.
Uniform Traffic Control Law
The State has acted broadly in the area of traffic regulation. The Uniform Traffic Control
Law, Chapter 316, Florida Statutes (herein, the "Uniform Traffic Control Law") addresses many
aspects of the operation of vehicles and traffic systems and the enforcement of traffic violations.
The inlent of the Legislature in adopting this uniform code is set forth in s. 316.002, Fla Stat.
(2004), which states that:
It is the legislative intent in the adoption of this chapter to make uniform
traffic laws to apply throughout the state and its several counties and uniform
traffic ordinances to apply in all municipalities. The Legislature recognizes that
there are conditions which require municipalities to pass certain other traffic
ordinances in regulation of municipal traffic that are not required to regulate the
movement of traffic outside of such municipalities. Section 316.008 enumerates
the area within which municipalities may control certain traffic movement or
parking in their respective jurisdictions. This section shall be supplementallo the
other laws or ordinances of this chapter and not in conflict therewith. It is
April 25, 2005
Page 3
unlawful for any local authority to pass or to attempt to enforce any ordinance in
conflict with the provisions of this chapter.
While establishing a uniform scheme, the Legislature recognized that local governmental
entities, including municipalities, may encounter conditions that require local regulation,
Section 316.008(1), Fla. Stat. (2004), states that:
The provisions of this chapter shall not be deemed to prevent local
authorities, with respect to streets and highways under their jurisdiction and
within the reasonable exercise of the police power, from:
. . *
(w) Regulating, restricting or monitoring traffic by security devices or
personnel on public streets and highways, whether by public or private parties and
providing for the construction and maintenance of such streets and highways,
(Emphasis supplied.)
The intersection sensor and photographic equipment are security devices for monitoring
traffic; thus, rather than being preempted by the Unifonn Traffic Control Law, they are within
the areas specifically reserved for local authorities to exercise their powers.
Attornev General Opinion 97-06
The forgoing discussion provides convincing support for the conclusion that ARLS, as
specifically authorized traffic monitoring devices leading to local enforcement of the UTe, are
within the powers of not only the City but any other county or city (even those without broad
home rule authority). Despite this apparent authority, evidently there is an infonnal consensus
that specific authorizing legislation is necessary to empower local governments to utilize ARLS.
Bills have been introduced in the past several legislative sessions specifically designed to
authorize ARLS; the accompanying legislative analysis and newspaper reports have frequently
referred to the necessity for authorizing legislation to grant this power to local governments.
The source of this infonnal consensus may be traced to an opinion of the State Attorney
General issued in 1997. The opinion. AG097-06. 1997 Fla. AG LEXIS 105, responds to the
following question posed by the Chairman of the Palm Beach County Commission:
1. May a county enact an ordinance authorizing the use of unmanned
cameras at traffic intersections for the purpose of issuing citations for
violations of section 316.075 [the red light statute]?
The AG quickly concJuded, based on the sections of the statute cited above, that "the use
of unmanned cameras ... is not precluded by state law, and represents an innovative approach to
detect and deter the dangerous conditions created by drivers who disobey traffic signals."
April 25, 2005
Page 4
However, the AG goes on \0 question whether an unmanned device may independently be used
as the basis for issuing citations.
The AG's cites three sources of concern:
First, Section 316.604(2), F.S., is cited, followed immediately by language from Section
3l8.141(2)(a). Conjoining these texts leads the AG to the conclusion that a sheriff must observe
a violation to issue a citation. But these disparate sections of the UTC, several dozen pages apart
in the statute, address di fferent types of officers. Section 316.604(2) authorizes regular officers
to enforce traffic laws. There are no limitations or restrictions on their ability to do so. Section
318.141(2)(a), on the other hand, allows the sheriff to employ "traffic infraction enforcement
officers" who have a minimum amount of training and very limited powers. The statute requires
these limited purpose officers to in fact observe the commission of a traffic infraction or an
illegally parked vehicle before issuing a citation - which is entirely consistent with the limited
training required for these officers. The requirement to observe the infraction, however, is
clearly only applicable to the traffic infraction enforcement officers authorized by that section of
the statute. By quoting the texts together, the opinion incorrectly implies that the observation
requirement of 318.141 (2)(a) applies to regular officers.
Second, the AG opinion cites Section 316.45, F.S., which allows a police officer at the
scene of a traffic accident to arrest any driver "when, based upon personal investigation, the
officer has reasonable and probable grounds to believe" an infraction has occurred. The opinion
concludes that this imposes a requirement for the officer to have "personal knowledge of the
particular infraction" and that this is inconsistent with photographic evidence. But it is an
unwarranted logical jwnp to move from the statutory requirement of a "personal investigation"
to a requirement that the officer see the infraction in person. If the length of the skid marks and
the positions of the vehicles make it clear to the officer that one car ran a red light, based on his
personal investigation, the statute allows the arrest based on reasonable and probable grounds to
believe an infraction has been committed. As will be discussed below, if a nearby security
camera recorded the whole event, this would be perfectly acceptable evidence that an infraction
had occurred. The AG is correct in stating that the officer must make a personal investigation,
but the opinion goes too far in concluding that the only acceptable evidence in that personal
investigation is the officer's own contemporaneous observation.
Third, the AG draws support from a statute that requires officers using electronic speed
measuring devices to bave "made an independent visual determination that the vehicle is
operating in excess of the: applicable speed limit...." Electronic speed measuring devices are
covered fairly extensively in the UTe, with statutory sections detailing the use and testing of
those devices. However, those provisions are specific to electronic speed measuring devices.
Such devices have a far more difficult task - measuring the velocity of a vehicle in motion at
varying distances from the officer - and their use, at least initially, had many reported
inaccuracies. The UTC establishes a standard for the use of speed guns, but there is nothing in
the statute to suggest this standard should be applied to any other traffic monitoring device.
The AG opinion then concludes that: "'while nothing precludes the use of unmanned
camera to record violations of section 316.075, Florida Statutes, a photographic record of a
April 25, 2005
Page 5
vehicle violating traffic control laws may not be used as the basis for issuing a citation for such
violations, "J 997 Fla, AG Lexis at 105.
At discussed above, this conclusion is not required or supported by the relevant
provisions of the Uniform Traffic Control Law. It is also contrary to established rules of
evidence providing for the use of photographic evidence when appropriately authenticated.
Under the "silent witness" theory, photographic evidence may be admitted upon proof of the
reliability of the process which produced the photograph. In Wagner v. State, 707 So.2d 827
(Fla. I DCA 1998), the court quotes from noted evidence expert Professor Wigmore who
explains:
With later advancements in the art of photography, however, and with
increasing awareness of the manifold evidentiary uses of the products of the art. it
has become clear that an additional theory of admissibility of photographs is
entitled to recognition. Thus, even though no human is capable of swearing that
he personally perceived what a photograph purports to portray (so that it is not
possible to satisfy the requirements of the "pictorial testimony" rationale) there
may nevertheless be good warrant for receiving the photograph in evidence,
Given an adequate foundation assuring the accuracy of the process producing it,
the photograph should then be received as a so-called silent witness or as a
witness which "speaks for itself." John Henry Wigmore, 3 Evidence in Trials at
Cornmon Law, ~ 790, at 219-20 (Chadbourn rev. 1970); see also 2 McCormick
on Evidence ~ 214, at 15 (John William Strong ed., 4th ed. ] 992).
The Wagner court follows the Florida Supreme Court, decision in Hannewaclcer \I. City
of Jacksonville B~ch, 419 So.2d 308 (Fla. 1982), adopting the "silent witness" theory of
admissibility of photographic evidence. Under the rules of procedure for traffic cases, the
general rules of evidence apply unless otherwise specifically required by other provisions of the
rule or by statute, none of which exist relating to automated traffic control camera systems.
Accordingly, properly founded photographic evidence would be admissible in traffic violation
enforcement proceedings.
In sum, the AGO 97-06 correctly states the principle that use of automated red light
monitoring systems is not precluded by state law, but over-broadly extends statutory sections that
relate to other specific topics in suggesting that the resulting photographic record would be
insufficient to support the issuance of citations.
CoaclusioD
We believe that under present law the City has the authority, under the specific areas
reserved for action by local governments in Section 316.008(1) and under its home rule powers,
to authorize the use of automated red light camera systems to record and enforce red light
violations.
ORDINANCE NO. 01-05
A.N ORDINANCE OF THE CITY OF GULF BREEZE
ADOPTING ARTICLE VIII, INCLUSIVE OF SECTIONS 18-
110 THROUGH 18-116, OF CHAPTER 18 OF THE CODE OF
ORDINANCES OF THE CITY OF GULF BREEZE,
PROVIDING FOR AUTOMATED ENFORCEMENT OF
CERTAIN TRAFFIC VIOLATIONS; REQUIRING
ADHERENCE TO RED LIGHT TRAFFIC CONTROL
SIGNALS; REQUIRING A MOTOR VEIDCLE OWNER TO
PAY A CIVIL FEE FOR A MOTOR VEHICLE THAT RUNS
A RED LIGHT; ALLOWING TRAFFIC ENFORCEMENT
PHOTOGRAPHIC SYSTEMS TO RECORD VIOLATIONS OF
RED LIGHT TRAFFIC CONTROL SIGNALS; PROVIDING
FOR ISSUANCE OF CIVIL NOTICES OF CODE VIOLA TION
FOR SUCH VIOLATIONS; PROVIDING FOR A METHOD
FOR THE MOTOR VEHICLE OWNER TO APPEAL A
NOTICE OF CODE VIOLATION; PROVIDING FOR
SEVERABILITY; PROVIDING FOR REPEAL OF
CONFLICTING ORDINANCES; AND PROVIDING AN
EFFECTIVE DATE.
WHEREAS, of the five intersections in the City of Gulf Breeze at which traffic
control signal lights are located, three of the intersections are immediately adjacentto public schools
which educate approximately 3,000 students;
WHEREAS, the violation of red light traffic signals is recognized as the number one
cause of urban motor vehicle collisions;
WHEREAS, the number of fatal collisions involving violations of red traffic light
signals has increased more than fifteen percent since 1992, which is more than three times the rate
of increase for all other fatal collisions;
WHEREAS, nationwide each year over 80,000 people are injured, and approximately
1,000 people are killed, in motor vehicle collisions resulting from a motor vehicle driver violating
a red traffic light signal;
WHEREAS, more than half of the 1,000 killed are innocent victims who are struck
because a motor vehicle driver violated a red light traffic signal;
WHEREAS, the latest available records show that in 2003 there were 8,900 motor
vehicle collisions throughout Florida which resulted from a motor vehicle driver violating a red light
traffic signal. Those 8,900 traffic collisions resulted in 115 deaths, 13,000 injuries, and damages
totaling $77,000,000,00;
WHEREAS, passenger injuries occur in more than forty percent (40%) of all motor
vehicle collisions arising out of a motor vehicle driver violating the red light traffic signal;
WHEREAS, the National HIghway Traffic Safety AdmimstratlOn recognizes the act
of vlOlating a red light traffic signal as the most dangerous form of aggressive dnving;
WHEREAS, accord to some sources two of three Amencans witness another dnver
violating a red light traffic signal almost every day, however, only a small fraction of violators of
red light traffic signals are charged with a vlOlation;
WHEREAS, the apprehension of violators of red light traffic SIgnal through means
of law enforcement observance, chase, and citation is difficult, dangerous, and expensive;
WHEREAS, installation and use of traffic control photographic systems as a means
of deterring violations of red light traffic signals have proven to reduce intersection collisions by
more than forty percent (40%) at locations at which the eqUJpment is utilized, and may also result
in significant reduction III the number of collisions at mtersections withm the same municipality
even though traffic control photographic systems may not be mstalled at such intersections;
WHEREAS, the installation and use of traffic control photographic systems permit
law enforcement resources to be more efficiently utilized in responding to other senous criminal and
traffic offenses;
WHEREAS, the City of Gulf Breeze desires to reduce the number of violations of
steady red traffic light signals WIthin the City by installing and implementing traffic control
photographic systems and corresponding enforcement procedures;
WHEREAS, Article VIII, Section 2(b), of the Florida Constitution provides that
"municipalities shall have governmental, corporate and proprietary powers to enable them to conduct
municipal government, perform municipal functions and render muniCIpal services, and may
exercise any power for municipal purposes except as otherwise provided by law,"
WHEREAS, Florida Statutes Section 166,021 (1) of the Municipal Home Rule Powers
Act, Chapter 166, Florida Statutes, provides that mumcipalities "may exercise any power for
municipal purposes, except when expressly prohibited by law"
WHEREAS, the State of Florida has legislation making it unlawful for the driver of
a motor vehicle to run a steady red light, and provides for a penalty to the driver for this violatIOn
if the violation is observed by a traffic enforcement officer. The mere existence of the State
regulations do not preclude a municipality from imposing additional requirements as long as no
conflict exists;
WHEREAS, the State of Florida's present legislation has proven ineffective at
reducing steady red light traffic VIOlations because ofthe limited number oflaw enforcement officers
available to monitor intersections, and the need to have law enforcement officers respond to other
criminal and traffic offenses;
2
WHEREAS, red lIght legIslation penalIzmg or assessmg cIvil fees against the owner
of a motor vehIcle has proven extremely effective at reducing red light violations and traffic
accidents;
WHEREAS, this Ordmance does not conflict with any state law, as the subject of this
Ordmance assesses non-criminal, c]Vil fees against the owner of a motor vehIcle for the violation of
a steady red light, whereas state law addresses only the driver's actions, Accordingly, the applicable
provisions of Florida Statutes Chapters 316 and 318, and the limitations imposed thereby, do not
apply to or conflIct WIth this Ordmance;
"WHEREAS, Flonda Statutes Section 316,002 provides that "the Legislature
recognizes that there are conditions whlCh require municipalIties to pass certam other traffic
ordinances m regulation of municipal traffic that are not required to regulate the movement of traffic
outside of such mumcIpalitIes, Section 316,008 enumerates the area within which municipalities
may control certain traffic movement or parking m their respective jurisdiction." Florida Statutes
SectJon 316,008(1 )(b) and (w) that provide "the provisions of this Chapter shall not be deemed to
prevent local authonties, with respect to streets and highways under then jurisdiction and WIthin the
reasonable exercise of the polIce power, from: (b) regulating traffic by means of police officers or
official traffic control deVIces; and (w) regulating, restrictmg, or monitoring traffic by security
devices or personnel on public streets and highways, whether by public or private parties,"
WHEREAS, the Office of the Attorney General of the State of Florida has
specifically concluded that a local government has the right to install and utilize unmanned cameras
to detect vehicles that do not remam stopped and standing at a steady red traffic light as required by
Florida Statutes Section 316.075, The Attorney General stated "the use of unmanned cameras to
record violations of Section 316.075, Florida Statutes, is not precluded by state law, and represents
an innovated approach to detect and deter the dangerous conditions created by drivers who disobey
traffic signals," Op. Atty, Gen. 97-06 (January 24, 1997),
WHEREAS, the City Council of the City of Gulf Breeze desires to improve and
further protect public health, safety, and welfare by implementing an automated photographic red
light traffic enforcement system in efforts to reduce violations of steady red traffic signals at
intersections in the City of Gulf Breeze, especially the intersections in the immediate proximity of
three public schools that educate approximately 3,000 students.
NOW, THEREFORE, BE IT ORDAIl\TED BY THE CITY COUNCIL OF THE CITY
OF GULF BREEZE, FLORlDA, AS FOLLOWS:
SECTION 1. Article VII, inclusive of Sections 18-110 through 18-116, of Chapter
18 of the Code of Ordinances of the City of Gulf Breeze, Florida, is hereby created to read as
follows:
3
ARTICLE VII: TRAFFIC VIOLATION AUTOMATED ENFORCEMENT
SECTION 18-110. DEFINITIONS.
The followmg words, terms, and phrases, when used in thIS Article, shall have the meamngs
ascnbed to them in this Section, except when the context clearly indicates a different meaning:
Intersection means the area embraced within the prolongation or connection of the lateral
curb line; or, if none, then the lateral boundary lInes, of the roadways of two roads which join or
intersect one another at, or approximately at, right angles; or the area wIthm whIch vehicles traveling
upon different roads Joinmg at any other angle may come in conflict
Motor vehzCle means any self-propelled vehIcle not operated upon rails or guideway, but not
mcludmg any bicycle, motorized scooter, electnc personal assisted mobility device, or moped,
Traffic violation photographic s}'stem means a device capable of recording a motor vehIcle
traveling through an intersectIOn m violatIOn of a traffic control signal's steady red light indication,
Traffic control signal means a device exhibiting different colored lights or colored lIghted
arrows, successively one at a time or in combmation, using only the colors green, yellow, and red
which indicate and apply to drivers of motor vehicles as provided in Florida Statutes SectIOn
316,075
SECTION 18-111. ADHERENCE TO RED LIGHT TRAFFIC CONTROL SIGNALS.
Motor vehicle traffic facing a traffic control signal's steady red light indication shall stop
before entering the crosswalk on the near side of an intersectIOn or, if none, then before entering the
intersection and shall remain standing until a green indication is shown on the traffic control signal;
however, the driver of a vehicle which is stopped at a clearly marked stop line, but if none, before
entering the crosswalk on the near side of the intersection or, if none, then at the point nearest the
intersecting roadway where the driver has a view of approachmg traffic on the intersecting roadway
before entering the intersection in obedience of a steady red traffic control signal, may make a right
turn (unless such turn is otherwise prohibited by posted sign or other traffic control device) but shall
yield right -of- way to pedestrians and other traffic proceeding as directed by the traffic control signal
at the intersection, Except as provided in this Article, it shall be the responsibility of each owner
of a motor vehicle to make certain that his or her motor vehicle adheres to the requirements of this
Section.
SECTION 18-112. TRAFFIC ENFORCEMENT PHOTOGRAPHIC SYSTEMS.
Any traffic enforcement photographic system must be capable of recording at least two
colored digital images such that the images record the rear of a motor vehicle, with at least one of
the images clearly recordmg both the motor vehicle behind the stop bar for a traffic control signal
during the time the light is a steady red and the steady red traffic control signal, at least one image
clearly recording both the motor vehicle entering the intersection in violation ofthe steady red traffic
4
control signal and the steady red traffic signal AddItionally, at least one of the Images must clearly
identify the registratJOn plate of the motor vehIcle
SECTION 18-113. OFFENSE FOR RUNNING RED LIGHT.
A violation of SectJOn 18-111 by any motor vehicle entering an intersection while facing a
steady red traffic control sIgnal may be cited as a vJOlation under this section when the violation is
recorded by a traffic enforcement photographIc system A violation ofthis section shall be deemed
a civil, noncriminal violation for whIch a $10000 civil fee will be assessed against the motor verucle
owner.
The owner of a motor vehicle under this section shall be responsible for paying the civil fee
for the violation, except under the followmg circumstances:
(a) The owner of a motor vehicle cited under this section which was being operated
without the permission of the owner shall not be responsible for paying the fee for the violation
This exception applies only if the motor vehicle owner signs and submits an affidavit to the City
Clerk within twenty-one (21) days after mailmg of the Notice of Code Violation, which affidavit
specifically provides that the operator ofthe motor vehicle was operating the motor vehicle without
the permission of the motor vehicle owner and lists the full name, current address, and dnver's
license number of the operator of the motor vehicle and how the operator came into possession of
the motor vehicle, or the affidavit has attached thereto a stolen motor vehicle report that has been
filed with a law enforcement agency.
(b) If the driver of a motor vehicle ]s issued a Notice of Code Violation by a law
enforcement officer for violating a steady red light traffic control signal, the motor vehicle owner
may not be issued a separate Notice of Code Violation pursuant to this section as a result of the
traffic enforcement photographic system recording the same violation,
SECTION 8-114.
NOTICES OF CODE VIOLATIONS.
(a) Issuance afNotice afCode Violation, A notice of any violation oftheprovisions of
this Article shall be issued by or under the direction of a sworn law enforcement officer of the Gulf
Breeze Police Department
(b) Contents of Notice. A notice issued for any violation provisions of this Article shall
be m a form prescribed by the City and shall contain the following information:
(1) the name and address of the owner of the motor vehicle involved in the
violation;
(2) the registration number of the motor vehicle involved in the violation;
(3) the number or section of the Code violated;
(4) the location of the intersection where the violation occurred;
5
(5) the date and tIme of the vJOlation;
(6) a copy of the recorded image of the vJOlatlOn;
(7) the amount ofthe fee and charges Imposed and the date by which the fee and
charges must be paId or appealed;
(8) a statement that a law enforcement officer of the Gulf Breeze Pollee
Department has reviewed and observed the recorded images evidencmg the
red lIght infraction and has found reasonable and probable grounds to believe
that an offense has been committed and can identify the lIcense tag number
of the vlOlatmg vehicle;
(9) a statement of the time limit within which to file an appeal and describing the
procedures for appealing the Notice of Code ViolatlOn;
(10) a conspicuous statement that if the owner of the vJOlating motor vehicle fails
to pay the civil fee within the time allowed, or fails to timely appeal the
violation, the owner shall be deemed to have (i) waived his or her right to
contest the Notice of Code VlOlation and (ii) admItted to the violation
reflected in the NotIce of Code Violation,
(c) Manner of Deli vel)' of No tice , The Notice of Co de Violation shall be sent by regular
first-class or certified mail to the address of the motor vehIcle owner that is lIsted as the titled owner
of the motor vehicle with the appropriate agency of the state in which the motor vehicle is registered,
Ifthere is more than one motor vehicle owner, the Notice of Code Violation shall be sent to the first
named motor vehicle owner as listed with said agency as the titled owner ofthe motor vehicle. The
City shall also have the right, but not the obligation, to personally serve the Notice of Code Violation
upon the motor vehicle owner.
SECTION 18-115. PAYMENT OF CIVIL FEE.
(a) Failure to Payor Appeal Notice of Co de Violation. Failure to pay the civil fee or file
an appeal within thirty (30) days after the Notice of Code Violation is mailed to or personally served
upon the motor vehicle owner shall result in the motor vehicle owner paying the costs and attorney's
fees required to collect the civil fee in addition to any other fees and charges, If the motor vehicle
owner files an appeal and is unsuccessful, the motor vehicle owner shall be responsible for paying
the costs and attorney's fees required to collect the fee, including costs associated with the appeal,
in addition to any other fees and costs.
(b) Suspension of City Privileges. Any motor vehicle owner who fails to pay a fee for
a Notice of Code Violation issued pursuant to the provisions of this Article shall be suspended,
refused and denied any rights and privileges that such person may otherwise be entitled to enjoy,
receive, or benefit from the City of Gulf Breeze including, without limiting the generalIty of the
foregoing, the right to obtain and maintain an occupational license, the right to utilize municipal
facilities, the right to obtain any licenses or permits contemplated in the Code, Any person whose
6
rights and pnvileges With or from the CIty of Gulf Breeze have been suspended, refused, and/or
demed pursuant to the provisions of this Article may purge the suspensJOn and regam entitlement
to any nghts or benefits that have been refused or denied by this Article by paying all fees and
charges contemplated m this Article associated with a vlOlation hereof
SECTION 18-116. OBLIGATION OF MOTOR VEHICLE OWNER UPON ISSUANCE
OF NOTICE OF CODE VIOLATION.
(a) Upon Issuance of a Notice of Code VlOlation the alleged violator may contest the
Notice by filing a notice of appeal with the City Clerk withm thirty (30) days after the Notice of
Code VJOlation is mailed to or personally served upon the motor vehicle owner. Failure to file the
notice of appeal within thIS tIme period shaH constitute a waiver of the right to contest the NotIce
of Code ViolatIOn,
(b) The notIce of appeal must set forth the grounds upon which the motor vehicle owner
is contesting the Notice of Code Violation The permissible grounds for a motor vehicle owner to
contest a Notice of Code Violation are:
(1) Atthe tIme of the violatJOn, the motor vehlCle was being operated without the
permission of the motor vehicle owner. This exception applies only if the
motor vehIcle owner signs and submits an affidavit to the City Clerk, within
thirty (30) days after mailmg or personal service of the Notice of Code
Violation, whIch specifically provides that the operator ofthe motor vehicle
was operatmg the motor vehicle without the permisslOn ofthe motor vehicle
owner and lists the full legal name, current address, and driver's license
number of the operator of the motor vehicle and how the operator came into
possession of the motor vehicle, or the affidavit has attached thereto a stolen
motor vehicle report that has been filed with a law enforcement agency;
(2) The motor vehicle driver was issued a citation by a law enforcement officer,
which was separate and distinct from the Notice of Code Violation issued
under this Article, for violating the steady red traffic control signal;
(3) The motor vehicle driver was required to violate the steady red traffic control
signal in order to comply with other governing laws;
(4) The motor vehicle driver was required to violate the steady red traffic control
sIgnal in order to reasonably protect the property or person of another;
(5) The steady red traffic control signal was inoperable or malfunctioning; or
(6) Any other reason the trier of fact deems appropriate,
(c) A neutral, unbiased hearing officer shall be appointed by the City to hear any appeals
pursuant to this Section. The City shall endeavor to schedule a hearing of the appeal within thirty
7
(30) days of the City's recelpt of the notlce of appeal, provided that the notlce of appeal was timely
filed wlth the Clty Clerk
(d) Dunng a hearing upon any appeal filed pursuant to thlS SectlOn, the recorded images
of the vi olation shaH be admissible as evidence of the violatlOn
(e) If the appeal is rejected or demed, the motor vehicle owner must pay all fees and
charges to the City Clerk wlthm thmy (30) days of the declsion upon the appeaL
Section 2 Severability. If any section, paragraph, sentence, clause, phrase or word
of the Ordinance is for any reason held by any Court to be unconstitutional, inoperative, invalid or
void, such holding shall in no manner effect the validlty of the remaming portions of this Ordinance
SECTION 3, Conflict. The provisions ofthis Ordinance shall be deemed to control
and prevail over any ordinance or portion thereof in conflict with the terms hereof
SECTION 4. Effective Date. This Ordinance shall become effective upon adoption
by the City CounciL
PASSED ON THE FIRST READING ON THE
,2005.
DAY OF
,2005.
ADVERTISED ON THE
DAY OF
PASSED ON THE SECOND READING ON THE
,2005,
DAY OF
CITY OF GULF BREEZE, FLORlDA
By:
M. LANE GILCHRlST, Mayor
ATTEST TO:
BY:
MARlT A RHODES, City Clerk
8
A UTOivlA TED TRAFFIC E-'iFORCEMENT DIVISION
NOTICE OF VIOLATION
l\Olice Date 05/l 4/2004
NAME
ADDRESS
CITY STATE ZTr
Please take notice that your vehlCle was photographed failing to
adhere to a red light traffic control signal on the date and time
listed below Under ordmance #2006-48, the registered owner
of a vehicle is liable for payment of the tine for violatIOns recorded
using an automatic traffic enforcement system unless the vehicle
was not in the custody of the owner at the time of the inCIdent
NO POINTS WiLL BE ASSESSED AGAi"\ST THE
REGISTERED OWNER OR THE DESiGN A TED DRIVER
FOR THIS VIOLA TIO".
On the back of thIs notlce you can find payment instructions, how
to contest the violation or bow fa reassign responsibility
Failure to pay the fine or otherwise respond wJthlfi tlmty om days
from the incident date will result in late fees being assessed and the
forfeiture of your ri.ght to a heming. Any questions can be directed
to the Automated Traffic Enforcemelll Customer Service Center at
(866)358- 3660.
REFERENCE NUMBER
VEHICLE TAG NUMBER
]DATE OF VIOLATION
ITIME OF VIOLATION
LOCA TION
VIOLATION TYPE
:ST -000000001
i NC NRJ-7119
I
!
05/13/2004
_._-_.~._-~
1 :15:14 PM
!Lovers Lane @ E. Carlton Road
Failure To_Ob~_~2!:~ftic Si nal
A law enforcement officer oithe Pulice Depal1mem has reviewed and Qh'crvcd
Ihe record",,] images sel ronh above and based Iher~up(m ,has found reasonable
and probable grounds 10 believe thai <Ja offense liaS ken commilied, and
can identify the license: tag number un the violating vchick.
(signature)
6:
Please return this portion with your payment lD the envelope provided, or
Pay in person at 123 SOllth 3r" Street, City, State between me hours of 12 noon and 4:00 pm
REFERENCE NUMBER: 5T-000000001 FINE AMOL"NT: $85.00
VEH1CLE TAG NLMBER (NC) 1\R.l-7119
NAME
ADDRESS
CITY STATE ZIP
PA Y BY: 06/14/2004
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MANUEL A. DIAZ
MAYOR
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'305) 250-5300
C\TY OF f\\Jt.tH<ijR~4-4001
May 29, 2007
The Honorable Susan Gottlieb
Mayor, City of Aventura
19200 W. Country Club Drive
Aventura, FL 33180
Dear~)'~~
Scientific evidence continues to mount that we are all responsible for affecting
global climate change, affecting every facet of our lives. To us, it means the very real
threat of severe weather, greater drought, rising sea levels, and stronger hurricanes. Our
efforts to reverse global climate change is perhaps the greatest issue we face as servants
ofthe public.
The solution to this global problem must begin with a local r~~~! is why
the nation's Mayors have united in signing the U.S. Mayof3 Climate' Pfotection
Agreement (the "Agreement"), pledging to reduce greenhouse gas emissions in our
cities. I was one of the first Mayors in the nation to sign the Agreement, and I feel it is
imperative that all Mayors join me.
Upon reviewing the list of Mayors that have signed the Agreement, however, I
noticed your name was missing. In fact, to date only 4 Mayors from Dade County have
signed.
Your leadership on this issue begins with joining the over 500 mayors that have
already taken this important step to reduce greenhouse emissions. This is why I ask that
you sign on to the adjoining Agreement Signature page by June 8, working with us to
place our cities on a path toward sustainability.
I look forward to your immediate action and to working with you on issues of
common interest.
Sincerely,
IJS (~olli..r...u~e oi lUu~'ors (:liDlat.~ ProtediulI f\gr.~eDlellt - Signatllrf' '.uge
You have my support for the US Mayors Climate Protection Agreement.
Date:
Mayor:
Signature:
Address:
City:
State:
Zip:
Mayor's Email:
Staff Contact Name:
Staff Contact Title:
Staff Phone:
----=--
Staff Email:
Please add my comments in support of the US Mayors Climate Protection Agreement.
We will add these to the Website (optional):
Please return completed form at your earliest convenience to:
IJS ~Ia,'ors Clillultt~ l'rute.~tiulI Agl.........'ut
By Mail:
City of Miami
Mayor Manuel A. Diaz
3500 Pan American Drive
Miami, FI 33133
By Fax: (305) 854-4001
By Email: MannyDiaz!l:l)ci.miami.n.us
For more Information: (305) 250-5300
The Office of Mayor
Manuel A. Diaz
P.O. Box 330708
Miami, FL 33233-0708
(305)250-5300 Fax (305)854-4001
Fax
To:
Ar1eane
From: Mayor Diaz
Fa~:
305-466-8919
Pages: Cover + 4
Phone-. 305-466-8901
Date: June 15,2007
Re: Climate Protection Agreement
D Urgent
o For RevifiIW
o Please Comment 0 Please Reply
o Please Recycle
. Comrnenf$:
Enclosed is the Climate Protection Agreement which is essentially the U.S. Conference of Mayor'S
Agreement. Please let me know if there is anything else I can assist you with.
Thanks,
Elizabeth Simonhoff
IMPORTANT: THIS MESSAGE IS INTENDED SOLELY TO BE USED BY THE INDIVIDUAL OR ENTITY TO WHICH IT IS
ADDRESSED. IT MAY CONTAIN INFORMATION, WHICH IS PRIVILEGED. CONFIDENTIAL, AND OTHERWISE EXEMPT
BY IJ\W FROM DISOL.OSURE. IF THE REAOER OF THIS MESSAGE IS NOT THE INlENDED RECIPIENT, YOU ARE
HEResv NOTIFIED THAT ANY DISSEMINATION, DISTRIBUTION, OR COPVING OF THIS COMMUNICATION IS
STRICTLY PROHIBITED. IF YOU HAVE RECEIVED THIS COMMUNIOATlON IN ERROR. PLEASE NOTIFY US BY
TELEPHONE IMMEDIAlEL.Y AND RETURN THIS COMMUNICATION TO US ATTHEABOVE ADDRESS VIA THE UNITED
STATES POSTAL SERVice. THANK YOU.
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ENDORS~NG THE UoS. MAYORS CL~MATE PROTECTION AGREEMENT
WHEREAS I the U.S. Conference of Mayors has previously
adopted strong policy resolutions calling for cities,
communities and the federal government to take actions
to reduce global warming pollution; and
WHEREAS, the Inter-Governmental Panel on Climate
Change (IPCC), the international community's most
respected assemblage of scientists, has found that
climate disruption is a reality and that human
activities are largely responsible for increasing
concentrations of global warming pollution; and
WHEREAS I recent, well-documented impacts of climate
disruption include average global sea level increases
of four to eight inches during ~he 20th century; a 40
percent decline in Arctic sea-ice thickness; and nine
of the ten hottest years on record occurring in the
past decade; and
WHEREAS I climate disruption of the magnitude now
predicted by the scientific community will cause
extremely costly disrupt~on of human and natural
systems throughout the world including: increased risk
of floods or droughts; sea-level rises that interact
with coastal storms to erode beaches, inundate land,
and damage structures; more frequent and extreme heat
waves; more frequent and greater concentrations of
smog; and
WHEREAS, on February 16, 2005, the Kyoto pro~ocol, an
international agreement to address climate disruption,
went into effect in the 141 countri@s that have
ratified it to datei 38 of those countri@s are nOw
legally required to reduce greenhouse gas emissions on
average 5.2 percent below 1990 levels by 2012; and
WHEREAS, the United States of America, with less than
five percent of the world's population, is responsible
for producing approximately 25 percent of the world's
global warming pollutants; and
WHEREAS, the Kyoto Protocol emissions reduction target
for the U.s. would have been 7 percent below 1990
levels by 2012; and
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WHEREAS. many leading US companies that have adopted
greenhouse gas reduction programs to demonstrate
corporate social responsibility have also publicly
expressed preference for the US to adopt precise and
mandatory emissions targets and timetables as a means
by which to remain competitive in the international
marketplace, to mitigate financial risk and to promote
sound investment decisions'; and
WHEREAS. state and local governments throughout the
United States are adopting emission reduction targets
and programs and that this leadership is bipartisan,
coming from Republican and Democratic governors and
mayors alike; and
WHEREAS. many cities throughout the nation, both large
and smallr are reducing global warming pollutants
through programs that provide economic and quality of
life benefits such as reduced energy bills, green
space preservation, air quality improvements, reduced
trafflC congestion, improved transportation choices,
and economic development and job creation through
energy conservation and new energy technologies; and
WHEREAS, mayors from around the nation have signed the
U.S. Mayors Climate Protection Agreement which, as
amended at the 73rd Annual U.S. Conference of Mayors
meeting, reads:
The U.S. Mayors Climate Protection Agreement
A. We urge the federal government and state
governments to enact policies and programs to meet
or beat the target of reducing global warming
pollution levels to 7 percent below 1990 levels by
2012, including efforts to: reduce the United
States' dependence on fossil fuels and accelerate
the development of clean, economical energy
resources and fuel-efficient technologies such as
conservation, methane recovery for energy
generation, waste to energy, wind and solar
energy, fuel cells, efficient motor vehicles, and
blofuelsj
B. we urge the U.S. Congress to pass bipartisan
greenhouse gas reduction legislation that includes
1) clear timetables and emissions 11mits and 2) a
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flexible, market-based system of tradable
allowances among emitting industriesj and
C. We will strive to meet or exceed Kyoto Protocol
targets for reducing global warming pollution by
taking actions in our own operations and
communities such as:
1. Inventory global warming emissions in City
operations and in the community, set reduction
targets and create an action plan.
2. Adopt and enforce land-use policies that reduce
sprawl, preserve open space, and create compact,
walkable urban communitiesj
3. Promote transportation options such as bicycle
trails, commute trip reductlon programs,
incentives for car pooling and public transiti
4. Increase the use of clean, alternative energy
by, for example, investing in "green tags",
advocating for the development of renewable
energy resources, recovering landfill methane
for energy production, and supporting the use of
waste to energy technologYi
5. Make energy efficiency a prlority through
building code improvements, retrofitting city
facilities with energy efficient lighting and
urging employees to conserve energy and save
money;
6. Purchase only Energy Star equipment and
appliances for City use;
7. Practice and promote sustainable building
practices using the U.S. Green Building
Council's LEED program or a similar systemj
8. Increase the average fuel efficiency of
municipal fleet vehicles; reduce the number of
vehicles; launch an employee education program
including anti-idling messages; convert diesel
vehicles to bio-diesel;
9. Evaluate opportunities to increase pump
efficiency in water and wastewater systemsj
recover wastewater treatment methane for energy
production;
10. Increase recycling rates in City operations and
in the community;
11.Maintain healthy urban forests; promote tree
planting to increase shading and to absorb C02;
and
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12. Help educate the public, schools, other
jurisdictions, professional associations,
business and industry about reducing global
warming pollution.
NOW, THEREFORE, BE IT RESOLVED that The U,S.
Conference of Mayors endorses the u.s. Mayors Climate
Protection Agreement as amended by the 73rd annual u.s.
Conference of Mayors meeting and urges mayors from
around the nation to join this effort.
BE IT FURTHER RESOLVED, The u.s. Conference of Mayors
will work in conjunction with ICLEI Local Governments
for Sustainability and other appropriate organizatlons
to track progress and implementation of the U.S,
Mayors Climate Protection Agreement as amended by the
73rd annual U.S. Conference of Mayors meeting.
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